Translation of "accounting entity" into Chinese

Each fund is maintained as a distinct financial and accounting entity.

每一个基金为一个独特的财务和会计实体。

Each fund is a distinct financial and accounting entity with a separate, self-balancing group of accounts.

每个基金都是一个不同的财务和会计实体和会计主体,分别设有一组自动平衡账户。