| Chinese | English |
| 不按面值收款项目 | non-par item (要扣除费用) |
| 专项基金收人账户 | special fund receipt accounts |
| 代收款项 | collection |
| 催收款项 | overdue accounts |
| 公司间应收及应付款项 | inter-company receivables and payable |
| 其他应收款项 | receivable others |
| 其它杂项收入 | other miscellaneous receipts |
| 具增值作用的收购项目 | accretive acquisition (能提高进行收购公司每股盈利的收购项目) |
| 减损盈利的收购项目 | dilutive acquisition |
| 判决应收款项 | judgement's receivable |
| 同业借项入欠，应收银行款 | due from banks |
| 国际项目收支往来帐户 | current account balance-of-payment |
| 实收款项 | proceeds |
| 实收款项 | proceed |
| 对应收款项供应贤金 | financing receivables |
| 工程最后验收前扣发工程款项 | payment without prior to final acceptance of work |
| 应收项目和应付项目 | receivables and payables |
| 应收项目和应付项目 | receivable and payables |
| 应收专项基金 | receivable-special funds |
| 应收分期款项 | instalment receivables |
| 应收未收项目 | accrued receivables |
| 应收款项 | receivable |
| 应收款项 | accounts or notes receivables |
| 应收款项 | account or notes receivables |
| 应收款项周转率 | turnover of receivable |
| 应收款项平均收款期 | average collection period of receivables |
| 应收款项的因素分类 | factoring of receivables |
| 应收款项让售 | factoring of receivables |
| 应收贸易帐项 | trade receivables |
| 应收追加认缴款项 | amount due on additional subscription |
| 应计应收款项目 | accrued receivable |
| 托收项目 | item sent for collection |
| 托收代收款项 | collection |
| 托收款项 | due from collection |
| 托收款项 | items remitted for collection |
| 扣除利息及税项前收益 | earnings before interest and tax |
| 扣除利息、税项及折旧前收益 | earnings before interest, tax and depreciation |
| 扣除利息、税项、折旧及摊销前收益 | earnings before interest, tax, depreciation and amortization |
| 扣除利息、税项、折旧、摊销及租赁成本前收益 | earnings before interest, tax, depreciation, amortization and rent cost |
| 扣除利息、税项、折旧、摊销及重组成本前收益 | earnings before interest, tax, depreciation,amortization and restructuring costs |
| 扣除利息、税项、摊销及例外项目费用前收益 | earnings before interest, tax, amortization and exceptional items |
| 扣除非常项目前净收益 | net income before extraordinary items |
| 拖欠应收款项 | delinquent receivables |
| 收入项下支出 | expense against revenue |
| 收项 | debtor side |
| 收项估价帐户 | debit valuation a/c |
| 收项帐目 | debtor account |
| 期收款项 | bill and accounts receivable |
| 杂项收入 | sundry receipts |
| 杂项收入 | overhead earning |
| 杂项收入 | miscellaneous revenue |
| 杂项收入 | miscellaneous income |
| 杂项收入帐户 | miscellaneous receipt account |
| 杂项收益 | miscellaneous income |
| 款项交收费 | money settlement fee |
| 电子款项交收服务 | electronic money settlement service |
| 电子款项交收费 | electronic money settlement fee |
| 营业收入款项 | revenue receipts |
| 营业收益贷项 | earned income credit |
| 计算特殊项目前之净收益 | net income before extraordinary items |
| 认缴款项及补充资金帐户应收款项 | receivable on account of subscriptions and supplementary resources |
| 认缴资本帐户项下应收款项 | receivable on account of subscribed capital |
| 货币性项目的汇兑收益 | exchange gain of monetary items |
| 逐项交收 | trade-for-trade settlement |
| 非流动性应收款项 | non-current receivables |
| 非税项收入 | non-revenue |
| 非经常项目前收益 | income before extraordinary item |
