लेखांकन में 'विवेकशीलता की अवधारणा' (रूढ़िवादिता) के अनुसार, निम्नलिखित में से किस अभ्यास का पालन किया जाना चाहिए?

The business entity concept in accounting implies that:

The concept which assumes that a business has its own identity distinct from its owners is known as the:

According to the matching concept of accounting, which of the following financial statements is primarily prepared to match revenues with expenses of a specific period?