| Subject | English | Chinese simplified |
| comp., MS | accrual basis accounting | 权责发生制 (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| comp., MS | cost basis | 成本基数 (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |