参考答案
1. (1) Journal entry
A chronological record of transactions， showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2) Going concern
An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
(3) Matching principle
The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
(4) Working capital
Current assets minus current liabilities
(5) Revenue expenditure
Any expenditure that will benefit only the current accounting period.
2. 每空1分，其中两个debit合计1分
(1) (two)。 (debit)。 (debit)。(equal)。
(2) (adjusting)。 (assign)。 (end)。 (prior)
(3) (liquid)。 (that)。 (at)
