SAP BPC NW 7.5: account dimensions C_ACCT R_ACCT O_ACCT

I m facing the same doubt that other guy faced in other forum but it was not answered,i d like to share it here:

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There are 3 account dimension seen in BPC , after activiting the consolidation application

C_ACCT used for Consolidation App

R_ACCT used for Rate App

O_ACCT used for Ownership App

Whether they all are same dimention with different properties?

How different they are to each other.

Do we have to maintain the master data seperately or is it common maintenance like reference object in BW..

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Regards

jav