  The dynamic world model and its linear perturbations were first studied in
Einstein's gravity. In the system without pressure the relativistic equations
coincide exactly with the later known ones in Newton's gravity. Here we prove
that, except for the gravitational wave contribution, even to the second-order
perturbations, equations for the relativistic irrotational zero-pressure fluid
in a flat Friedmann background coincide exactly with the previously known
Newtonian equations. Thus, to the second order, we correctly identify the
relativistic density and velocity perturbation variables, and we expand the
range of applicability of the Newtonian medium without pressure to all
cosmological scales including the super-horizon scale. In the relativistic
analyses, however, we do not have a relativistic variable which corresponds to
the Newtonian potential to the second order. Mixed usage of different gauge
conditions is useful to make such proofs and to examine the result with
perspective. We also present the gravitational wave equation to the second
order. Since our correspondence includes the cosmological constant, our results
are relevant to currently favoured cosmology. Our result has an important
practical implication that one can use the large-scale Newtonian numerical
simulation more reliably even as the simulation scale approaches near horizon.
