Final answer:
The measurement focus and basis of accounting used by governmental funds differ from those used by business entities.
Step-by-step explanation:
The measurement focus and basis of accounting that are most unlike those used by business entities are those used by governmental funds.
Governmental funds use the current financial resources measurement focus and the modified accrual basis of accounting. This means that their measurement focus is on the availability of current financial resources, rather than long-term economic resources. Their basis of accounting recognizes revenues when they are measurable and available and recognizes expenditures when the related liabilities are incurred.
Business entities, on the other hand, use the economic resources measurement focus and the accrual basis of accounting. This means that their measurement focus is on the overall economic resources of the entity, including both current and long-term resources. Their basis of accounting recognizes revenues when they are earned and expenses when they are incurred, regardless of the timing of cash flows.