下面列出了 GnuCash中出现的常见术语。其中一些条目引自维基百科。
科目用于跟踪你的资产、负债、花费和收入。
会计期间指编制一个实体的会计账簿所参照的期间。常见的会计期间有月度、季度和年度期间。
一个实现德国家庭银行计算机接口（HBCI）和电子银行互联网通信标准（EBICS）、OFX Direct Connect和Paypal的库。它是openHBCI的继承者。
资产是你拥有的某些东西。 任何有形的或无形的，可以拥有或控制以产生积极的经济价值的东西都可被视为资产。
资产负债表是个人或组织财务余额的汇总。它总结了一家公司在特定时间点的资产、负债和所有者权益。
账簿是对个人或组织所有交易的记录。在 GnuCash中，每个文件包含一个账簿。
指在出售投资品时，投资品的买入价和卖出价之间的差额。又称 实现获利 / 实现损失。在投资吕出售之前，现价与买入价间的差额称为 未实现收益 / 未实现损失。
见Stock.
数据文件中所有可用科目的列表。科目汇总表包括资产负债表科目（资产、负债、股东权益）和损益表科目（收入、费用、收益、损失）。
支付给经纪人买卖证券的费用。
商品是易于交易或出售的有价值的东西，比如货币、股票、债券、粮食、铜、石油都是商品。
见Stock.
利息重新投入后可以产生它自己的利息（利息产生的利息）。
Cost basis is the original cost of property, adjusted for various factors. Its primary use is for tax purposes. Factors that affect the cost basis include: stock splits, dividends, depreciation and return of capital distributions. Cost basis is used to determine the capital gain.
Stands for Comma Separated Values. CSV files are used to store
data in plain text. Each line of the file is a record and each record
can be comprised of multiple fields separated by commas. CSV is one
import format that GnuCash supports.
Dividends are cash payments a company makes to shareholders. The amount of this payment is usually determined as some amount of the profits of the company. Not all common stocks give dividends. 股息是一家公司向持股人支付的现金。股息金额通常取决于公司利润。不是所有普通股都会支付股息。
Equities are investments in which the investor becomes part (or whole) owner in something.
A banking protocol used by German banks. Developed by the German
Central Banking Committee ZKA (Zentraler Kredit-Ausschuss). The standard
is used only by German banks. Prior 2002, it was called Home Banking
Computer Interface (HBCI). FinTS is one import format that GnuCash
supports.
Since version 2.5 the tool that stores user configuration data. It uses the native data store of the operating system:
LinuxDConf since Gnome 3.0 dropped GConf
macOSDefaults. Use the command-line defaults(1) to modify prefs when GnuCash isn't running.
WindowsRegistry.
A bank-independent online banking protocol used by German banks.
Home Banking Computer Interface (HBCI) was developed by the German
Central Banking Committee ZKA (Zentraler Kredit-Ausschuss). Since 2002,
it has been called Financial Transaction Services (FinTS). HBCI is one
import format that GnuCash supports.
借款人为使用贷款人的钱而支付的费用。通常表示为每年本金的百分比。例如，一个利率为1%的储蓄账户，每年每存入100美元，就会付给你1美元。
负债是个人或组织所欠的债务。
An open source library for OFX. It was
created by one of the GnuCash developers, originally to be the OFX
interface for GnuCash.
参见OFX.
衡量一项投资转换为现金的难易程度。储蓄账户里的钱流动性很强，而投资在房子里的钱流动性很低，因为卖房子需要时间。
A lot is a means of grouping a commodity so that you later identify that the item bought in one transaction is the same as one sold in a different transaction. Lots are often implemented with stocks, where capital gain can depend on which item is being sold at a given time.
A financial information standard defined by SWIFT and used by
several European banks. It is also used internally in HBCI.
Unfortunately, you can't download the MT940 standard, but some banks
publish it on their websites. MT940 is one import format that GnuCash
supports.
The Open Financial eXchange format. This is a financial
information exchange standard used by many institutions. OFX is one
import format that GnuCash supports.
The price database contains a store of price quotes for stocks, mutual funds, and currencies.
The original amount of money invested or borrowed.
The Quicken Financial eXchange format is a proprietary financial
information exchange standard promoted by Quicken and used by many
institutions. QFX is one import format that GnuCash supports.
The Quicken Interchange Format (QIF) is an open specification for
reading and writing financial data to files. This is an older format
that is still used by many institutions. QIF is one import format that
GnuCash supports.
The difference between the purchase and selling prices of an investment at the time the investment is sold. Also known as Capital Gain/Loss. Before an investment is sold, the difference in value is referred to as Unrealized Gain/Loss.
Reconciliation is a verification process in which the user compares their records with those of the financial institution to ensure that the records in each system agree at some particular point in time. During reconciliation, the user checks individual transactions in their file against the institution's statement; upon completion, the reported balances of the institution and the reconciled account will match at that point in the register.
The total income plus capital gains or losses of an investment.
参见收益率.
In formal accounting, a transaction is never deleted. Therefore, when a mistake is made, the original transaction remains in the ledger, and a transaction is added to the ledger that reverses the original. This reversing transaction duplicates the original transaction, but with debit and credit amounts reversed. This removes the effect of the erroneous transaction from the books. After entering the reversing transaction, a corrected transaction can then be entered. Reversing transactions are not commonly used in personal accounting.
投资回报与预期不同的可能性。投资通常可以从低风险（例如储蓄帐户或政府债券）到高风险（例如普通股或垃圾债券）分类。一般来说，风险越高，可能的回报也就越高。
计划交易提供了一个框架，用于记住有关设置为将来发生一次或定期发生的交易的信息。
参见收益率.
Scheme is a functional programming language based on a dialect of
LISP. Reports in GnuCash use the Scheme programming language; thus, users
wishing to customize reports must write Scheme.
A shareholder is a person who holds common stock in a company.
A split, or Ledger Entry, is the fundamental accounting unit. Each split consists of an amount, the value of that amount expressed in a (possibly) different currency, a Memo, a pointer to the parent Transaction, a pointer to the debited Account, a reconciled flag and timestamp, an action field, and a key-value frame which can store arbitrary data.
A security that represents a certain fractional ownership of a company. This is what you buy when you “buy stock” in a company on the open market. This is also sometimes known as capital stock, or common stock.
Occurs when a company offers to issue some additional multiple of shares for each existing stock. For example, a “2 for 1” stock split means that if you own 100 shares of a stock, you will receive an additional 100 shares at no cost to you. The unit price of the shares will usually be adjusted so there is no net change in the value, so in this example the price per share will be halved. Note that such transactions affect the cost basis per share owned.
A transaction consists of a date, a description, an ID number, a list of two or more splits, and a key-value frame. Transactions embody the notion of "double entry" accounting.
Unrealized gain or loss is the difference in value between a purchase price and the current value of a given asset. These gains remain unrealized until the asset is sold, at which point they become Realized gains or losses.
The process of determining the market value or the price the investment would sell at in a “reasonable time frame”.
可扩展标记语言是一种国际通用的标记标准。 GnuCash 默认使用XML存储数据。
A measure of the amount of money you earn from an investment (i.e., how much income you receive from the investment). Typically, this is reported as a percentage of the principal amount. Yield does not include capital gains or losses (see Return). For example, a stock that sells for $100 and gives $2 in dividends per year has a yield of 2%. 对投资盈利的金额的度量，也就是从投资中得到了多少收入。收益率一般记为本金的百分比。收益率不含资本收益或损失。 例如，某股票售价100美元且每年分红2美无，其收益率为2%。