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1.会计确认 Accounting Recognition
2.资产 Asset
3.收付实现制 Cash Basis
4.负债 Liability
5.权责发生制 Accrual Basis
6.所有者权益 Owner’s Equity
7.会计对象 Accounting Object
8.收入 Revenue
9.会计要素 Accounting Factors
10.费用 Expense
11.会计科目 Account Title
12.利润 Profit
13.账户 Account
14.收益 Income
15.总分类账户 General Ledger
16.明细分类账户 Detailed Ledger
17.利得 Gain
18.损失 Lost
19.流动资产 Current Asset
20.流动负债 Current Liability
21.非流动资产 Non－current Asset
22.非流动负债 Non－current Liability