原文：(1)accounting is an information system that identifies,measures,records and communicates relevant,reliable,consistent and comparable information about an organization's economic activities.Its objective is to help people make better decisions.2.The basis of accounting that recognizes revenue when earned,regardless when cash is received,and matches the expenses to the revenue,regardless of when cash is paid out,is known as the accrual basis of accounting,whereas the cash basis matches revenues received with expenses paid.3.When financial statements are prepared under the periodic system,the cost of goods sold and merchandise inventory are determined,In part,by conducting a physical count of inventory on hand.In contrast,a perpetual inventory system updates the Merchandise Inventory and Cost of Goods Sold acconunts each time an item is purchased or sold.4. 2/10,n/60means that the credit period is 60 days but the debtor may deduct 2% from the invoice amount if payment is made within 10 days of the invoice date.The 10 days is known as the discount period.5. 2/10,1/15,n/30 means a 2% discount can be taken if the invoice is paid during the first 10 day discount period,or a 1% discount can be taken if the invoice is paid during the next five days ,or the full invoice amount must be paid after the second discount period and within the 30-day credit period.6.Cash is the most ilquid asset and most subject to theft and fraud.Liquidity refers to how readily an asset can be converted into other types of assets,or is used to buy services or satisfy obligations.It then becomes essential to have a system of accounting procedures and records that will maintain adequate control over cash.
翻譯：(1)accounting是壹個信息系統，識別，措施，記錄和通信組織的客觀經濟activities.Its相關，可靠，壹致和可比的信息是為了幫助人們更好的會計decisions.2.The基礎，確認收入時，贏得了，無論何時收到現金，和收入相匹配的費用，不論支付現金時，是作為會計核算的權責發生制為基礎而聞名，而現金的基礎上匹配的收入與支出paid.3.When財務報表編制定期的制度下，出售的商品和商品庫存成本是由hand.In對比進行庫存實物清點，永續盤存系統更新，部分商品庫存和商品銷售成本acconunts每次壹個項目購買或sold.4。2 / 10，n/60means，信貸期為60天，但如果付款是在10天，10天是已知的折扣period.5發票date.The的，債務人可以從發票金額中扣除2％。2 / 10，1 / 15，n/30意味著可以采取2％的折扣，如果發票是在第壹個10天的優惠期支付，或可采取1％的折扣，如果發票是在未來5天支付，或必須經過第二個折扣期，在30天的信貸period.6.Cash支付的全部發票金額是最ilquid資產和最受到盜竊和fraud.Liquidity指隨手資產的可轉換成其他類型的資產，或用於購買服務或滿足obligations.It然後變成必須有壹個系統將維持對現金足夠的控制程序和會計記錄。