| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Assets | 资产 | Accounting |
| Liabilities | 负债 | Accounting |
| Equity | 股东权益 / 权益 | Accounting |
| Debt financing | 债务融资 | Corporate Finance |
| Equity financing | 权益融资 | Corporate Finance |
| Capital structure | 资本结构 | Corporate Finance |
| Creditor | 债权人 | Accounting |
| Dividend | 股利 | Corporate Finance |
| Current liabilities | 流动负债 | Accounting |
| Noncurrent liabilities | 非流动负债 | Accounting |
| Accounts payable | 应付账款 | Accounting |
| Accrued liabilities | 应计负债 | Accounting |
| Notes payable | 应付票据 | Accounting |
| Deferred (unearned) revenues | 递延 / 预收收入 | Accounting |
| Interest | 利息 | Finance |
| Principal | 本金 | Finance |
| Interest rate | 利率 | Finance |
| Stated interest rate | 票面利率 | Bond Valuation |
| Effective interest rate | 实际利率 / 有效利率 | Bond Valuation |
| Market interest rate | 市场利率 | Bond Valuation |
| Maturity | 到期 / 到期期限 | Bond Valuation |
| Collateral | 抵押品 | Credit Risk |
| Contingent liability | 或有负债 | Accounting |
| Provision | 预计负债 | Accounting |
| Liquidity | 流动性 | Ratio Analysis |
| Current ratio | 流动比率 | Ratio Analysis |
| Working capital | 营运资本 | Ratio Analysis |
| Accounts payable turnover | 应付账款周转率 | Ratio Analysis |
| Time value of money | 货币时间价值 | TVM (Time Value of Money) |
| Present value (PV) | 现值 | TVM |
| Future value (FV) | 终值 / 未来值 | TVM |
| Discount factor | 折现因子 | TVM |
| Annuity | 年金 | TVM |
| Ordinary annuity | 普通年金 | TVM |
| Present value interest factor (PVIF) | 单额现值系数 | TVM |
| Present value interest factor of an annuity | 年金现值系数（PVIFA） | TVM |
| Bond | 债券 | Bond Valuation |
| Face value | 面值 | Bond Valuation |
| Bond price | 债券价格 | Bond Valuation |
| Coupon (interest payment) | 票息 / 利息支付 | Bond Valuation |
| Bond premium | 债券溢价 | Bond Valuation |
| Bond discount | 债券折价 | Bond Valuation |
| Amortized cost | 摊余成本 | Bond Valuation |
| Carrying amount | 账面价值 / 帐面金额 | Bond Valuation |
| Fair value | 公允价值 | Bond Valuation |
| Effective interest method | 实际利率法 | Bond Valuation |
| Current cash equivalent | 当前现金等价价值 | Accounting / TVM |