| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Accrual basis | 权责发生制 | Recognition & Timing |
| Cash basis | 收付实现制 | Recognition & Timing |
| Adjusting entry | 期末调整分录 | Reporting & Closing |
| Cutoff | 期间截止 | Recognition & Timing |
| Unearned revenue (Deferred revenue) | 预收收入（递延收入） | Revenue & Contracts |
| Prepaid expense | 预付费用 | Recognition & Timing |
| Accrued expense | 应计费用 | Recognition & Timing |
| Accrued revenue | 应计收入 | Recognition & Timing |
| Performance obligation | 履约义务 | Revenue & Contracts |
| Transfer of control | 控制权转移 | Revenue & Contracts |
| Customer acceptance clause | 客户验收条款 | Revenue & Contracts |
| Multi-element arrangement (bundled contract) | 多要素安排（捆绑合同） | Revenue & Contracts |
| Standalone selling price | 独立销售价格 | Revenue & Contracts |
| Relative allocation | 相对分摊法 | Revenue & Contracts |
| Ratable recognition (time-based) | 按时间比例确认 | Revenue & Contracts |
| Periodic inventory system | 定期盘存制 | Inventory |
| Perpetual inventory system | 永续盘存制 | Inventory |
| Cost of goods sold (COGS) | 销售成本 | Inventory |
| Inventory write-down | 存货跌价（减记） | Inventory |
| Net realizable value (NRV) | 净变现价值 | Inventory |
| Lower of cost and NRV (LCNRV/LCM) | 成本与净变现价值孰低（LCNRV/LCM） | Inventory |
| Gross margin | 毛利率 | Performance & Analysis |
| Operating income | 营业利润 | Performance & Analysis |
| Non-operating gain/loss | 营业外损益 | Reporting & Closing |
| Operating cycle | 经营周期 | Performance & Analysis |
| Inventory days | 存货周转天数 | Performance & Analysis |
| Days sales outstanding (DSO) | 应收账款回收天数（DSO） | Performance & Analysis |
| Allowance for doubtful accounts | 坏账准备 | Receivables & Credit Risk |
| Bad debt expense | 坏账费用 | Receivables & Credit Risk |
| Allowance method | 备抵法 | Receivables & Credit Risk |
| Write-off | 核销 | Receivables & Credit Risk |
| Contra-asset | 抵减资产（备抵账户） | Reporting & Closing |
| Notes receivable | 应收票据 | Receivables & Credit Risk |
| Interest receivable / payable | 应收/应付利息 | Liabilities & Interest |
| Accrued interest | 应计利息 | Liabilities & Interest |
| Wages payable | 应付工资 | Liabilities |
| Current vs noncurrent liability | 流动与非流动负债 | Liabilities |
| Straight-line depreciation | 直线法折旧（年限平均法） | Fixed Assets |
| Useful life | 使用年限 | Fixed Assets |
| Salvage value | 残值 | Fixed Assets |
| Accumulated depreciation | 累计折旧 | Fixed Assets |
| Book value (carrying amount) | 账面价值（账面金额） | Fixed Assets |
| Placed in service | 投入使用 | Fixed Assets |
| Partial-year depreciation | 不完整年度折旧 | Fixed Assets |
| Asset disposal | 资产处置 | Fixed Assets |
| Gain or loss on disposal | 处置收益或损失 | Fixed Assets |
| Trial balance | 试算表 | Reporting & Closing |
| Post-closing trial balance | 结账后试算表 | Reporting & Closing |
| Closing entries | 结账分录 | Reporting & Closing |
| Normal balance | 正常余额 | Reporting & Closing |
| Overstated / understated | 高估/低估 | Errors & Diagnostics |
| Reclassification entry | 重分类分录 | Reporting & Closing |
| Reconciliation / tie-out | 勾稽/核对 | Reporting & Closing |
| Price discount | 降价/折让 | Revenue & Pricing |
| Percentage-of-receivables method | 应收账款百分比法 | Receivables & Credit Risk |
| Cash flow statement (CFS) | 现金流量表（CFS） | Cash Flow |
| Peripheral activities | 非主营活动 | Reporting & Classification |