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| Chinese | English |
| 会计核算标准 | basis of accounting (包括:现收现付会计制 (cash basis of accounting)，权责发生会计制 (accrual basis of accounting)) |
| 政府部门的核准 | approval of government authorities |
| 核准价格 | prix autorise |
| 由美国标准局核准 | be authorized by ABS |
| 经会计师核准的资产负债表 | certified balance sheet |
| 计划申请待核准书 | project proposal for approval |
| 须经预先核准 | be subject to prior approval |