| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Debt financing | 债务融资 | Accounting |
| Equity financing | 权益融资 | Accounting |
| Bankruptcy | 破产 | Legal / Accounting |
| Current liabilities | 流动负债 | Accounting |
| Noncurrent liabilities | 非流动负债 | Accounting |
| Cash equivalent | 现金等价物 | Financial Term |
| Accounts payable turnover | 应付账款周转率 | Accounting |
| Notes payable | 应付票据 | Accounting |
| Stated interest rate | 票面利率 | Financial Term |
| Effective interest rate | 有效利率 | Financial Term |
| Interest obligation | 利息义务 | Accounting |
| Contingent liability | 或有负债 | Accounting |
| Probable | 很可能（可确认为负债） | Accounting / Legal |
| Reasonably possible | 合理可能 | Accounting / Legal |
| Remote | 极小可能 | Accounting / Legal |
| Present value (PV) | 现值 | Financial Term |
| Future value (FV) | 终值 | Financial Term |
| Time value of money | 货币时间价值 | Finance |
| PV factor (PVIF) | 现值因子 | Finance |
| PV annuity factor (PVIFA) | 年金现值因子 | Finance |
| Ordinary annuity | 普通年金（期末付） | Finance |
| Annuity due | 期初年金 | Finance |
| Compounding | 复利 | Finance |
| Discount (bond discount) | 折价 | Bond / Finance |
| Premium (bond premium) | 溢价 | Bond / Finance |
| Face value (principal) | 面值 / 本金 | Bond / Accounting |
| Coupon payment | 票息支付 | Bond / Finance |
| Carrying amount | 账面价值 | Accounting |
| Amortized cost | 摊余成本 | Accounting |
| Discount amortization | 折价摊销 | Accounting |
| Fair value | 公允价值 | Finance / Valuation |
| Market interest rate | 市场利率 | Finance |
| Bond valuation | 债券估值 | Finance |
| Discounted cash flow (DCF) | 现金流折现 | Finance |
| Maturity date | 到期日 | Bond / Finance |
| Principal repayment | 本金偿还 | Bond / Accounting |
| Journal entry | 会计分录 | Accounting |
| Interest expense | 利息费用 | Accounting |
| Interest revenue | 利息收入 | Accounting |
| Net credit purchases | 净赊购额 | Accounting |
| Liquidity | 流动性 | Finance |
| Working capital | 营运资金 | Accounting |