Section 3. Match the English terms with their Chinese translations (10%) 31. ( ) 1. accounting cycle a. 权责发生制原则 32. ( ) 2. financial accounting b. 会计等式 33. ( ) 3. the objectivity principle c. 财务会计 34. ( ) 4. double entry system d. 会计循环 35. ( ) 5. the principle of timeliness e. 复式记账法 36. ( ) 6. owner’s equity f. 及时性原则 37. ( ) 7. accounting equation g. 原始凭证 38. ( ) 8. source documents h. 客观性原则 39. ( ) 9. the accrual principle i. 普通日记账 40. ( ) 10. general journal j. 所有者权益