# &app; 术语表

下面列出了 &app;中出现的常见术语。其中一些条目引自维基百科。

科目

科目用于跟踪你的资产、负债、花费和收入。

会计期间

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。

AqBanking

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

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

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

账簿是对个人或组织所有交易的记录。在 &app;中，每个文件包含一个账簿。

资本利得 / 资本损失

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。

实现获利 / 实现损失 未实现收益 / 未实现损失
股本 股票
科目汇总表

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）。

佣金

支付给经纪人买卖证券的费用。

商品

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。

普通股 股票
复利

利息重新投入后可以产生它自己的利息（利息产生的利息）。

成本基准？

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.

CSV

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 &app; supports.

股息

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

Equities are investments in which the investor becomes part (or whole) owner in something.

Financial Transaction Services (FinTS)

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 &app; supports.

Home Computer Banking Interface (HBCI)
GSettings

Since version 2.5 the tool that stores user configuration data. It uses the native data store of the operating system:

&lin;

- DConf since Gnome 3.0 dropped GConf

&mac;

- Defaults. Use the command-line defaults(1) to modify prefs when GnuCash isn't running.

&win;

- Registry.

Home Computer Banking Interface (HBCI)

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 &app; supports.

Financial Transaction Services (FinTS)
利息

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

负债是个人或组织所欠的债务。

LibOFX

An open source library for OFX. It was created by one of the &app; developers, originally to be the OFX interface for &app;.

OFX
流动性

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。

Lot

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.

MT940

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 &app; supports.

OFX

The Open Financial eXchange format. This is a financial information exchange standard used by many institutions. OFX is one import format that &app; supports.

Price Database

The price database contains a store of price quotes for stocks, mutual funds, and currencies.

Principal

The original amount of money invested or borrowed.

QFX

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 &app; supports.

QIF

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 &app; supports.

Realized Gain/Loss

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.

Capital Gain/Loss Unrealized Gain/Loss
Reconciliation

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.

回报

计入资本利得或资本损失的总收入。另见“收益率”。

Reversing Transaction

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.

风险

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

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。

收益率
Scheme

Scheme is a functional programming language based on a dialect of LISP. Reports in &app; use the Scheme programming language; thus, users wishing to customize reports must write Scheme.

Shareholder

A shareholder is a person who holds common stock in a company.

Split

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.

Stock

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.

Stock split

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.

Transaction

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/Loss

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.

Capital Gain/Loss Realized Gain/Loss
Valuation

The process of determining the market value or the price the investment would sell at in a reasonable time frame.

XML

可扩展标记语言是一种国际通用的标记标准。 &app; 默认使用XML存储数据。

收益率

对从投资中赚取收益的度量，也就是你从投资中挣到了多少钱。一般将收益率记为相对本金金额的百分比。资本利得或损失不计入收益率（另见“回报”。例如，价格100元，每年分红2元的股票收益率为2%。