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.翻译：(1)accounting是一个信息系统，识别，措施，记录和通信组织的客观经济activities.Its相关，可靠，一致和可比的信息是为了帮助人们更好的会计decisions.2.The基础，确认收入时，赢得了，无论何时收到现金，和收入相匹配的费用，不论支付现金时，是作为会计核算的权责发生制为基础而闻名，而现金的基础上匹配的收入与支出paid.3.When财务报表编制定期的制度下，出售的商品和商品库存成本是由hand.In对比进行库存实物清点，永续盘存系统更新，部分商品库存和商品销售成本acconunts每次一个项目购买或sold.4。2 / 10，n/60means，信贷期为60天，但如果付款是在10天，10天是已知的折扣period.5发票date.The的，债务人可以从发票金额中扣除2％。2 / 10，1 / 15，n/30意味着可以采取2％的折扣，如果发票是在第一个10天的优惠期支付，或可采取1％的折扣，如果发票是在未来5天支付，或必须经过第二个折扣期，在30天的信贷period.6.Cash支付的全部发票金额是最ilquid资产和最受到盗窃和fraud.Liquidity指随手资产的可转换成其他类型的资产，或用于购买服务或满足obligations.It然后变成必须有一个系统将维持对现金足够的控制程序和会计记录。
姣姣Devil
