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Accounts Payable                 = Payables
Accounts Receivable              = Trade Receivables
                                 = Receivables
Additional Paid-in Capital       = Capital in Excess of Stated Value
                                 = Capital Surplus
                                 = Paid-in Capital
Balance Sheet                    = Statement of Financial Condition
                                 = Consolidated Balance Sheets
Capital Expenditures     includes: Acquisition of Property and Equipment
                                   Capital Expenditures
                                   Capitalized Software Costs
Cash                     includes: Cash Equivalents
                                   Marketable Securities
                                   Short-term Marketable Securities
                                   Investment Securities
                                   Other Securities
                                   Short-term Investments
                                   Trading Assets
Cost of Goods Sold       includes: Costs of Sales
                                   Cost of Revenue
                                   Cost of Products Sold
                                   Cost of Services Sold
                                   Costs, Materials, and Production
Current Assets           includes: Cash
                                   Accounts Receivable
                                   Trade Accounts Receivable
                                   Other receivables
                                   Loan receivable
                                   Inventories (includes raw materials, 
                                    work-in-process, semi-finished goods, 
                                    and finished goods)
                                   Deferred tax
                                   Prepaid income tax
                                   Prepaid assets
                                   Other prepaid expenses and receivables
                                   Other current assets
Current Liabilities      includes: Accounts payable 
                                   Income taxes
                                   Current portion of long-term debt
                                   Accrued liabilities (expenses)
                                   Deferred/unearned revenue
                                   "Other current liabilities"
Earnings                         = Net Income 
                                 = Net Profit
Income Statement                 = Earnings Statement 
                                 = Statement of Operations 
                                 = Profit & Loss Statement
                                 = Consolidated Statement of Income
Inventories                      = Merchandise Inventories
Earnings Before Income Taxes     = Income (Loss) Before Income Taxes
                                 = Earnings Before Provision for Income Taxes
Earnings per Share               = Net Income per Share
                                 = Net Income per Common Share
Long-Term Debt           includes: Notes/Loans payable 
                                   Bank line of credit 
                                   Capital lease obligation 
                                   Preferred stock 
                                   Convertible notes
Net Income                       = Net Profit
                                 = Net Earnings
Operating Cash Flow              = Net cash provided by (used in) Operating 
Revenues                         = Sales
                                 = Net Sales
Shareholder Equity               = Shareholders' Investment
                                 = Stockholders' Equity
Short-Term Debt          includes: Debt Payable Within One Year
                                   Current Portion of Long-Term Debt
                                   Notes Payable
                                   Short-term borrowings 
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