| 終結報告 | Final Report |
| 預算控制科目 | Budget Accounts |
| 法定預算 | Legal Budget |
| 分配預算 | Distribution Budget |
| 年度預算 | Annual Budget |
| 或有負債 | Contingent Liability |
| 或有資產 | Contingent Asset |
| 政府整體財務報表 | Government Wide Financial Statements |
| 未攤銷之債券溢價 | Unamortized Premium on Bonds Payable |
| 未攤銷之債券折價 | Unamortized Discount on Bonds Payable |
| 負債準備 | Provision |
| 法定義務 | Legal Obligation |
| 長期負債 | Long Term Liabilities |
| 應付債券 | Bonds Payable |
| 長期借款 | Long Term Loans Payable |
| 收藏品及傳承資產 | Collections and Heritage Assets |
| 融資租賃 | Finance Lease |
| 最小使用單位 | Base Unit |
| 權益法 | Equity Method |
| 公允價值 | Fair Value |