Idioms and Phrases (Chapter 13): Idioms (expressions with non-literal meaning), Phrases (word combinations). Common accounting idioms: "bottom line" (profit), "break even" (no profit/loss), "cash flow" (money movement). Understanding idioms: Recognize figurative language, understand cultural context. For accountants, idiom knowledge aids professional communication understanding. Exam tip: Learn common idioms in business context; understand literal vs. figurative meaning.