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| 41. | timevalue concept |
| 时间价值概念 |
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| 42. | accrual concept |
| 权责发生概念， 应计概念 |
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| 43. | species concept |
| 物种概念 |
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| 44. | Fossilized concept |
| 思想僵化 |
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| 45. | general concept |
| 一般概念 |
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| 46. | throughcare concept |
| 贯彻辅导的理念；贯彻关心的理念 |
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| 47. | concept extension |
| 概念扩充 |
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| 48. | nonreciprocity concept |
| 非互惠概念 |
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| 49. | semantic concept |
| 语义概念 |
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| 50. | specific concept |
| 特定概念 |
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