| Subject | English | Chinese simplified |
| comp., MS | Generally Accepted Accounting Principles | 公认会计准则 (A widely accepted set of accounting conventions, rules, and standards for United States companies) |
| comp., MS | matching principle | 匹配原则 (A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit)) |