| 確定提撥退休金制 | Defined Contribution Pension Plan |
| 確定給付退休金制 | Defined Benefit Pension Plan |
| 補助 | Grant |
| 固定資產 | Fixed Assets |
| 基礎設施 | Infrastructure |
| 捐獻及贈與收入 | Contribution and Donation Revenue |
| 支出 | Expenditures |
| 對價交易收入 | Exchange Revenues |
| 強制性無對價收入 | Imposed Nonexchange Revenue |
| 補助及協助收入 | Aid and Assistance Revenue |
| 充分揭露原則 | Full Disclosure Principle |
| 信託基金 | Trust Fund |
| 收入 | Revenues |
| 無對價交易收入 | Nonexchange Revenues |
| 收入或收益實現原則 | Revenue Principle |
| 配合原則 | Matching Principle |
| 預算管理原則 | Budget Management Principle |
| 作業基金 | Operation Fund |
| 特別收入基金 | Special Revenue Fund |
| 資本計畫基金 | Capital Project Fund |