In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance.

现代会计理论和实务中，有关会计要素的定义和确认最为重要，其中又属资产的定义和确认为首屈一指。

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SEC, is aghast at the ignorance of basic accounting principles in many companies.

ECONOMIST: Chief financial officers need to get back to counting beans

Developing countries lack basic healthcare for women and their babies before, during, and after delivery, accounting for the majority of newborn and maternal deaths.

CNN: Best place in the world to be a mother is...