读港股、美股的年报，或者读海外的调查报道时，下面这些词会经常遇到。
| 中文 | 英文 |
|---|---|
| 利润表 | Income Statement / Statement of Profit or Loss |
| 资产负债表 | Balance Sheet / Statement of Financial Position |
| 现金流量表 | Cash Flow Statement |
| 附注 | Notes to the Financial Statements |
| 营业收入 | Revenue |
| 营业成本 | Cost of Sales |
| 毛利 / 毛利率 | Gross Profit / Gross Margin |
| 净利润 | Net Profit / Net Income |
| 经营活动现金流量 | Cash Flows from Operating Activities |
| 投资活动现金流量 | Cash Flows from Investing Activities |
| 筹资活动现金流量 | Cash Flows from Financing Activities |
| 自由现金流 | Free Cash Flow |
| 货币资金 | Cash and Cash Equivalents |
| 受限资金 | Restricted Cash |
| 应收账款 | Accounts Receivable / Trade Receivables |
| 坏账准备 | Allowance for Doubtful Accounts / Loss Allowance |
| 存货 | Inventories |
| 存货跌价准备 | Inventory Write-down |
| 预付款项 | Prepayments |
| 其他应收款 | Other Receivables |
| 固定资产 | Property, Plant and Equipment |
| 在建工程 | Construction in Progress |
| 折旧 | Depreciation |
| 无形资产 | Intangible Assets |
| 开发支出（资本化） | Capitalized Development Costs |
| 商誉 | Goodwill |
| 减值 | Impairment |
| 投资性房地产 | Investment Property |
| 公允价值 | Fair Value |
| 合同资产 | Contract Assets |
| 合同负债 | Contract Liabilities |
| 有息负债 | Interest-bearing Debt |
| 应付账款 | Accounts Payable |
| 关联方交易 | Related Party Transactions |
| 对外担保 | Guarantees |
| 表外安排 | Off-balance-sheet Arrangements |
| 特殊目的实体 | Special Purpose Entity (SPE) |
| 审计意见 | Audit Opinion |
| 标准无保留意见 | Unqualified (Unmodified) Opinion |
| 保留意见 | Qualified Opinion |
| 关键审计事项 | Key Audit Matters |
| 询证函 | Confirmation |
| 会计差错更正 / 财务重述 | Correction of Errors / Restatement |
| 收入确认 | Revenue Recognition |
| 总额法 / 净额法 | Gross / Net Revenue Reporting（Principal vs. Agent） |
| 应收账款保理 | Factoring of Receivables |
| 供应商融资安排 | Supplier Finance Arrangements |
| 做空报告 | Short-seller Report |
| 集体诉讼 | Class Action |