| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Contributed Capital | 实收资本 | Equity |
| Retained Earnings | 留存收益 | Equity |
| Dividends | 股利 | Equity / Finance |
| Net Income / Net Loss | 净利润 / 净亏损 | Income Statement |
| Revenue Recognition | 收入确认 | Accounting Principle |
| Expense Recognition | 费用确认（配比原则） | Accounting Principle |
| Cost of Goods Sold (COGS) | 销货成本 | Income Statement |
| SG&A (Selling, General & Admin) | 销售与管理费用 | Income Statement |
| R&D (Research & Development) | 研发费用 | Income Statement |
| Statement of Cash Flows | 现金流量表 | Financial Statement |
| Operating Activities | 经营活动 | Cash Flow Category |
| Investing Activities | 投资活动 | Cash Flow Category |
| Financing Activities | 融资活动 | Cash Flow Category |
| Free Cash Flow | 自由现金流 | Finance / Analysis |
| Notes to Financial Statements | 财务报表附注 | Reporting |
| Annual Report | 年度报告 | Reporting |
| Market Value | 市场价值 | Finance / Valuation |
| Price/Earnings Ratio (P/E) | 市盈率 | Finance / Valuation |
| GAAP | 公认会计准则 | Regulation |
| IFRS | 国际财务报告准则 | Regulation |
| SEC | 美国证券交易委员会 | Regulation |
| FASB | 财务会计准则委员会 | Regulation |
| IASB | 国际会计准则理事会 | Regulation |
| Auditor / Independent Audit | 审计师 / 独立审计 | Audit |
| Ethics | 职业道德 | Ethics |
| Malpractice Liability | 职业过失责任 | Legal / Ethics |