Belongs to the accounting entity. The legal subject needs to be qualified as an independent legal subject, unless he establishes a subsidiary or branch independently.

Accounting subject includes legal subject. So you often see a sentence that "the accounting subject is not necessarily the legal subject, but the legal subject must be the accounting subject".

This is because the legal subject must require the subject to have legal independent subject qualification, while the accounting subject does not. For example, the company is a legally independent subject, a legal subject, and also needs accounting, which is an accounting subject; A certain department of this company, such as the sales department, is not the legal subject (it can't file a lawsuit in the name of the "sales department", but only in the name of the company), but it accounts for the sales volume every month and is the accounting subject.