dialogue: #Person1#: Are you familiar with American-styled accounting?
  #Person2#: I am afraid not. I haven't worked in an American company so far.
  #Person1#: What are the most fundamental concepts underlying the accounting process?
  #Person2#: The first is accounting entity, and the second is going concern. The third is measuring unit. The fourth is accounting period, and the fifth is objectivity.
summary: #Person1# and #Person2# talk about the accounting process.
topic: accounting process.