如何理解下面的内容，请用中文回答：Business transactions:
are the external exchange of something of value between 2 or more entities
affect assets, liabilities and equity
can be reliably measured and recorded.
企业交易指的是两个或多个实体之间有价值的物品或服务的交换。这类交易会影响企业的资产、负债和所有者权益，并且能够被可靠地计量和记录。
