Answer:
Independent accounting: refers to the comprehensive and systematic accounting of the unit's business operations and their results.

The characteristics of an independent accounting unit are: it has an independent organizational form in management, has a certain amount of funds, and opens an account in a local bank; it conducts business activities independently and can enter into economic contracts with other units; it independently calculates profits and losses, has a separate accounting agency and is equipped with accounting personnel, and has a complete accounting work organization system.

Non-independent accounting: also known as the accounting system, is to submit daily or regular business information related to the business operations of the unit to the superior unit for accounting by the superior unit.

The characteristics of non-independent accounting units are: they are generally allocated a certain amount of working capital by their superiors, engage in business activities, turn over all income in full, and reimburse all expenses to their superiors. They do not calculate profits and losses separately, but only record and calculate a few main indicators and conduct simple accounting.

For example: If an enterprise consists of many functional departments and subordinate companies that are responsible for their own profits and losses, the subordinate companies are generally independent accounting units, while the functional departments (such as offices) are generally non-independent accounting units.