entity

/ˈɛntɪti/

that which is perceived or known or inferred to have its own distinct existence (living or nonliving)

Chinese meaning: 实体；独立存在物

The company is a separate legal entity from its owners.

该公司是一个独立于其所有者的法律实体。

Each department operates as a distinct entity within the organization.

每个部门在组织内作为一个独立的实体运作。