| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Assets | 资产 | Accounting |
| Liabilities | 负债 | Accounting |
| Equity | 股东权益 | Accounting |
| Stockholders’ Equity | 股东权益 | Accounting |
| Contributed Capital | 实收资本 | Accounting |
| Retained Earnings | 留存收益 | Accounting |
| Common Stock | 普通股 | Accounting |
| Additional Paid-in Capital (APIC) | 资本溢价 | Accounting |
| Accounts Receivable | 应收账款 | Accounting |
| Notes Receivable | 应收票据 | Accounting |
| Accounts Payable | 应付账款 | Accounting |
| Notes Payable | 应付票据 | Accounting |
| Bonds Payable | 应付债券 | Accounting |
| Unearned Revenue | 预收收入 | Accounting |
| Prepaid Expenses | 预付费用 | Accounting |
| Accrued Expenses | 应计费用 | Accounting |
| Supplies | 供应品 | Accounting |
| Inventory | 存货 | Accounting |
| Equipment | 设备 | Accounting |
| Buildings | 建筑物 | Accounting |
| Land | 土地 | Accounting |
| Intangibles | 无形资产 | Accounting |
| Revenue | 收入 | Financial Statement |
| Expense | 费用 | Financial Statement |
| Gain | 收益 | Financial Statement |
| Loss | 损失 | Financial Statement |
| Cost of Goods Sold (COGS) | 销售成本 | Financial Statement |
| Wages Expense | 工资费用 | Financial Statement |
| Rent Expense | 租金费用 | Financial Statement |
| Depreciation Expense | 折旧费用 | Financial Statement |
| Insurance Expense | 保险费用 | Financial Statement |
| Interest Expense | 利息费用 | Financial Statement |
| Advertising Expense | 广告费用 | Financial Statement |
| Repair Expense | 维修费用 | Financial Statement |
| Income Tax Expense | 所得税费用 | Financial Statement |
| Dividend | 股利 | Financial Statement |
| Par Value | 面值 | Stock / Equity |
| Premium | 溢价 | Stock / Equity |
| Journal Entry | 会计分录 | Transaction |
| General Journal | 普通日记账 | Transaction |
| General Ledger | 总账 | Transaction |
| T-Account | T型账户 | Transaction |
| Debit | 借记 | Transaction |
| Credit | 贷记 | Transaction |
| Posting | 过账 | Transaction |
| Trial Balance | 试算平衡表 | Transaction |
| Transaction Analysis | 交易分析 | Transaction |
| Double-entry Bookkeeping | 复式记账 | Transaction |
| Balance Sheet | 资产负债表 | Financial Statement |
| Income Statement | 利润表 | Financial Statement |
| Statement of Cash Flows | 现金流量表 | Financial Statement |
| Operating Activities | 经营活动 | Cash Flow |
| Investing Activities | 投资活动 | Cash Flow |
| Financing Activities | 融资活动 | Cash Flow |
| Cash Inflows | 现金流入 | Cash Flow |
| Cash Outflows | 现金流出 | Cash Flow |
| Financial Leverage Ratio | 财务杠杆比率 | Ratio Analysis |
| Average Total Assets | 平均总资产 | Ratio Analysis |
| Average Equity | 平均股东权益 | Ratio Analysis |
| Liquidity | 流动性 | Ratio Analysis |
| Comparability | 可比性 | Conceptual Framework |
| Consistency | 一贯性 | Conceptual Framework |
| Relevance | 相关性 | Conceptual Framework |
| Reliability | 可靠性 | Conceptual Framework |
| Historical Cost | 历史成本 | Conceptual Framework |
| Separate Entity | 独立主体 | Conceptual Framework |
| Continuity (Going Concern) | 持续经营 | Conceptual Framework |
| Unit-of-measure | 计量单位 | Conceptual Framework |