1. 1。income ** an increase in an entity’s net assets resulting from its operations over a period of time. 收入增加一个实体的净资产造成其操作需要一段时间。2. 2。net assets are the excess of the entity’s economic resources(assets)over its obligations(liabilities). 净资产是多余的实体的经济资源(资产)对其义务(责任)。3. 3。an increase in net assets over a period ** only one of the requirements for income,however. 资产净值增加一段只有一个要求的收入,但是。to be income,the increase in net assets must be the result of the entity’s operations. 要增加收入,必须结果净资产实体的操作。4. 4。revenues are increases in assets or decreases in liabilities resulting from operations. 收入是资产增加或减少负债产生操作。5. 5。recognition ** the act of formally entering an item into the accounting records. 正式承认的一项法案进入到会计记录。6. 6。expenses are gross decreases in net assets resulting from operations over a period of time. 费用减少净资产总值造成操作需要一段时间。7. 7。matching ** the process of making sure all the costs incurred in generating the revenues recognized in a period are taken as expenses in that period. 匹配是一个过程,确保所有的费用,在产生的收入,在一个时期内被公认为费用在那个时期。8. 8。the process of looking for the expenses corresponding to recognized revenue ** called matching. 探索过程中相应的费用去辨认收入叫做匹配。9. 9。closing an account ** the act of bringing an account’s balance to zero. 关闭一个帐户的行为带来了帐户的余额为零。10. 10。temporary accounts are accounts that are always closed before the preparation of a balance sheet. 临时帐户帐号之前总是关着编制资产负债表。11. 11分。the convention for revenue recognition ** when the earnings process ** complete or substantially complete,when an exchange has taken place,and when the amount of the revenue can be measured with some accuracy and the entity ** reasonably sure of collection. 一种惯例是当收入确认收入过程结束完毕,或实质上的交换发生,当收入的数量是可以测量的,在某种程度上和实体合理确定收藏。12. 12。cash comes in many forms. 现金有很多种形式。currency ** one form of cash. 货币是一种形式的现金。currencies are the coins and pieces of ** that **s **sue for use in making economic exchanges. 货币是硬币和纸片问题,**用来制作经济的交流。13. 13岁。multi-national organizations usually hold the currencies of several **s in order to engage easily in transactions in many geographic regions. 跨国公司通常拥有货币的一些**的**为了从事交易很容易在很多地区。14. 14。a cash flow ** simply a change in cash. 现金流量是一个简单的改变现金。15. 15。the cash flow statement describes the changes in an entity’s cash over a period of time by grouping the increases and decreases into a set of categories that describe the activities that coursed them. 现金流量表描述了一个实体的现金变化经过一段时间的增加和减少通过分组形成一套类,描述的活动,他们走。16. 16岁。roughly speaking,cash flows from operations represent 大致说来,现金流量从业务代表