| 1. | Cash flow statement statement of cash flow 现金流量表新译湾翻译 |
| 2. | Undistributed profits undivided profits 未分配利润新译湾翻译 |
| 3. | Provision for bad debts bad debts expense 坏账准备新译湾翻译 |
| 4. | Accounting equation accounting identity 会计恒等式新译湾翻译 |
| 5. | Substance over legal form principle 实质性原则新译湾翻译 |
| 6. | Objectivity reliability principle 客观性原则新译湾翻译 |
| 7. | Statement of profit appropriation 利润分配表新译湾翻译 |
| 8. | Liability dividend dividend payable 应付股利新译湾翻译 |
| 9. | Beginning balance opening balance 期初余额新译湾翻译 |
| 10. | Certified practicing accountant 注册会计师新译湾翻译 |