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What is the difference between the terms “entity” and “equit

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What is the difference between the terms “entity” and “equity” as used in accounting?
【实体entity 】
Accounting Entity会计核算主体,就是看你的帐是给谁算的
我和你是两个主体你欠我1块钱
对你这个entity来说
借 现金 1块
贷 债务 1块
对我这个entity来说
借 债权 1块
贷 现金 1块
【产权equity】
Owners' Equity就是股东用来买股票的钱（也称paid-in capital）,也就是资产减除负债后剩下的部分,等于公司净值（帐面价值book value）
当然你深入学习后,会明白留存收益、资本盈利、与库存股份也属于产权~
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