| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Assets | 资产 | Accounting |
| Liabilities | 负债 | Accounting |
| Equity | 股东权益 | Accounting |
| Revenue | 收入 | Financial Term |
| Expense | 费用 | Financial Term |
| Income | 收益 | Financial Term |
| Loss | 损失 | Financial Term |
| Depreciation | 折旧 | Financial Term |
| Retained Earnings | 留存收益 | Accounting |
| Cash | 现金 | Asset |
| Inventory | 库存 | Asset |
| Accounts Receivable | 应收账款 | Asset |
| Accounts Payable | 应付账款 | Liability |
| Notes Payable | 应付票据 | Liability |
| Contributed Capital | 实缴资本 | Equity |
| Bond Payable | 应付债券 | Liability |
| Current Assets | 流动资产 | Asset |
| Non-current Assets | 非流动资产 | Asset |
| Financial Statements | 财务报表 | Accounting |
| Double-entry Bookkeeping | 双重记账系统 | Accounting System |
| Going Concern | 持续经营 | Assumption |
| Historical Cost | 历史成本 | Principle |
| Fair Value | 公允价值 | Accounting Term |
| IFRS | 国际财务报告准则 | Accounting Standard |
| GAAP | 美国通用会计准则 | Accounting Standard |
| Relevance | 相关性 | Qualitative Characteristic |
| Reliability | 可靠性 | Qualitative Characteristic |
| Comparability | 可比性 | Qualitative Characteristic |
| Consistency | 一致性 | Qualitative Characteristic |
| Verifiability | 可验证性 | Qualitative Characteristic |
| Neutrality | 中立性 | Qualitative Characteristic |
| Materiality | 重要性 | Accounting Principle |
| Leverage | 杠杆 | Financial Term |
| Liquidity | 流动性 | Financial Term |
| Impairment | 减值 | Financial Term |
| Balance Sheet | 资产负债表 | Financial Statement |
| Income Statement | 损益表 | Financial Statement |
| Equity Financing | 权益融资 | Financing |
| Debt Financing | 债务融资 | Financing |
| Mergers | 并购 | Business Activity |
| Dividends | 股息 | Equity |
| Taxes | 税款 | Liability |
| Accrual | 权责发生制 | Accounting Method |
| Contingent Liabilities | 或有负债 | Liability |
| T-Account | T账户 | Accounting Tool |
| ERP System | 企业资源计划系统 | Accounting System |
| GAAP Compliance | GAAP合规性 | Accounting Standard |
| Stock Issuance | 股票发行 | Financing Activity |
| Par Value | 面值 | Equity |
| Shareholder | 股东 | Equity |
| Trading | 交易 | Business Activity |
| Journal Entry | 日记分录 | Accounting Action |
| Comprehensive Income | 综合收益 | Equity |
| Foreign Exchange | 外汇 | Financial Term |
| Journal | 分类账 | Accounting Tool |
| Cash Flow | 现金流 | Financial Term |