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-41. Fixed assets or plant assets (Fixed assets) -42. Accounting accumulation system (Accrual basis of accounting) -43. Real or permanent accounts (Real accounts) -44. Temporary or nominal accounts (Temporary or nominal) Accounts) 45. Prepaid or deferred expenses (Prepaid or deferred expenses) 46. Adjustment process F (Adjusting process) 47. Fiscal year (Fiscal year) -48. Accounting cycle (Accounting cycle) 49. Unearned or deferred revenues (Unearned or deferred revenues) 50. Accrued revenues or assets 51. Accrued expenses or liabilities (Accrued expenses or liabilities) 52. Book value (Book value) A. Accounts reporting balances only during one accounting period (Accounts reporting balances only during one accounting period) B. The analysis and update of the firm's accounts at the end of the period but before preparing the financial statements. C. Cost of Fixed Assets - Accumulated Depreciation = ? C. Cost of Fixed Assets - Accumulated Depreciation = ? D. Items that are initially registered as Assets but are expected to become expenses over time or through the normal operations of the company (items initially recorded as assets but that are expected to become expenses throughout the firm's operations) E. Income earned but not billed or recorded in the company's accounts (Revenues earned but unbilled and not recorded in the company accounting books) F. The accounting period adopted by a firm (The accounting period adopted by a firm) G. Resources that a company owns, uses them in its normal operations, are permanent, and has a long useful life. (Resources that a company owns, uses them in its normal operations, are permanent, and has a long useful life) H. Accounts that register and maintain balance from period to period (Accounts that register and maintain balance from period to period) 1.Items that are initially recorded as debt but are expected to become income over time and through normal business operations (items that are initially recorded as debt but are expected to become income over time and through normal business operations) J. Income and expenses are reported in the Income Statement in the period in which they are earned and incurred respectively. (Income and expenses are reported in the Income Statement in the period in which they are earned and incurred respectively) K. The accounting process that begins with the analysis and recording of the transactions and ends with the preparation of the accounting records for the transactions of the following period. The accounting process that begins with the analysis and recording of the transactions and ends with the preparation of the accounting records for the transactions of the following period. L. Expenses incurred but not paid or recorded in the company's accounts (Expenses incurred but not paid or recorded in the company's accounts)