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<glossary id="gnc-gloss">
  <title>&app; 术语表</title>

  <para>下面列出了 &app;中出现的常见术语。其中一些条目引自<ulink
  url="https://en.wikipedia.org/wiki/Main_Page">维基百科</ulink>。</para>

  <!-- ... -->

  <glossentry id="gnc-gl_account">
    <glossterm>科目</glossterm>

    <glossdef>
      <para>科目用于跟踪你的资产、负债、花费和收入。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_accountingperiod">
    <glossterm>会计期间</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_aqbanking">
    <glossterm>AqBanking</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_asset">
    <glossterm>资产</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_balancesheet">
    <glossterm>资产负债表</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_book">
    <glossterm>账簿</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_capgainloss">
    <glossterm>资本利得 / 资本损失</glossterm>

    <glossdef>
      <para>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 <emphasis>实现获利 /
      实现损失</emphasis>。在投资吕出售之前，现价与买入价间的差额称为 <emphasis>未实现收益 /
      未实现损失</emphasis>。</para>

      <glossseealso otherterm="gnc-gl_realgainloss">实现获利 / 实现损失</glossseealso>

      <glossseealso otherterm="gnc-gl_unrealgainloss">未实现收益 /
      未实现损失</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_capstock">
    <glossterm>股本</glossterm>

    <glosssee otherterm="gnc-gl_stock">股票</glosssee>
  </glossentry>

  <glossentry id="gnc-gl_chartofaccounts">
    <glossterm>科目汇总表</glossterm>

    <glossdef>
      <para>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）。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_commission">
    <glossterm>佣金</glossterm>

    <glossdef>
      <para>支付给经纪人买卖证券的费用。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_commodity">
    <glossterm>商品</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_commonstock">
    <glossterm>普通股</glossterm>

    <glosssee otherterm="gnc-gl_stock">股票</glosssee>
  </glossentry>

  <glossentry id="gnc-gl_compounding">
    <glossterm>复利</glossterm>

    <glossdef>
      <para> 利息重新投入后可以产生它自己的利息（利息产生的利息）。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_costbasis">
    <glossterm>成本基准？</glossterm>

    <glossdef>
      <para>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
      <emphasis>capital gain</emphasis>.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_csv">
    <glossterm>CSV</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_dividends">
    <glossterm>股息</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_equities">
    <glossterm>Equities</glossterm>

    <glossdef>
      <para>Equities are investments in which the investor becomes part (or
      whole) owner in something.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_fints">
    <glossterm>Financial Transaction Services (FinTS)</glossterm>

    <glossdef>
      <para>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.</para>

      <glossseealso otherterm="gnc-gl_hbci">Home Computer Banking Interface
      (HBCI)</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_gsettings">
    <glossterm>GSettings</glossterm>

    <glossdef>
      <para>Since version 2.5 the tool that stores user configuration data. It
      uses the native data store of the operating system:</para>

      <variablelist>
        <varlistentry>
          <term>&lin;</term>

          <listitem>
            <para>DConf since Gnome 3.0 dropped GConf</para>
          </listitem>
        </varlistentry>

        <varlistentry>
          <term>&mac;</term>

          <listitem>
            <para>Defaults. Use the command-line defaults(1) to modify prefs
            when GnuCash isn't running.</para>
          </listitem>
        </varlistentry>

        <varlistentry>
          <term>&win;</term>

          <listitem>
            <para>Registry.</para>
          </listitem>
        </varlistentry>
      </variablelist>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_hbci">
    <glossterm>Home Computer Banking Interface (HBCI)</glossterm>

    <glossdef>
      <para>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.</para>

      <glossseealso otherterm="gnc-gl_fints">Financial Transaction Services
      (FinTS)</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_interest">
    <glossterm>利息</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_liability">
    <glossterm>负债</glossterm>

    <glossdef>
      <para>负债是个人或组织所欠的债务。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_libofx">
    <glossterm>LibOFX</glossterm>

    <glossdef>
      <para>An open source library for <emphasis>OFX</emphasis>. It was
      created by one of the &app; developers, originally to be the OFX
      interface for &app;.</para>

      <glossseealso otherterm="gnc-gl_ofx">OFX</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_liquidity">
    <glossterm>流动性</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_lot">
    <glossterm>Lot</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_mt940">
    <glossterm>MT940</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_ofx">
    <glossterm>OFX</glossterm>

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

  <glossentry id="gnc-gl_pricedb">
    <glossterm>Price Database</glossterm>

    <glossdef>
      <para>The price database contains a store of price quotes for stocks,
      mutual funds, and currencies.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_principal">
    <glossterm>Principal</glossterm>

    <glossdef>
      <para>The original amount of money invested or borrowed.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_qfx">
    <glossterm>QFX</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_qif">
    <glossterm>QIF</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_realgainloss">
    <glossterm>Realized Gain/Loss</glossterm>

    <glossdef>
      <para>The difference between the purchase and selling prices of an
      investment at the time the investment is sold. Also known as
      <emphasis>Capital Gain/Loss</emphasis>. Before an investment is sold,
      the difference in value is referred to as <emphasis>Unrealized
      Gain/Loss</emphasis>.</para>

      <glossseealso otherterm="gnc-gl_capgainloss">Capital
      Gain/Loss</glossseealso>

      <glossseealso otherterm="gnc-gl_unrealgainloss">Unrealized
      Gain/Loss</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_reconciliation">
    <glossterm>Reconciliation</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_return">
    <glossterm>回报</glossterm>

    <glossdef>
      <para>计入资本利得或资本损失的总收入。另见“收益率”。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_reversingtxn">
    <glossterm>Reversing Transaction</glossterm>

    <glossdef>
      <para>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 <emphasis>reversing transaction</emphasis> 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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_risk">
    <glossterm>风险</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_schedtxn">
    <glossterm>计划交易</glossterm>

    <glossdef>
      <para>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。</para>

      <glossseealso otherterm="gnc-gl_yield">收益率</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_scheme">
    <glossterm>Scheme</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_shareholder">
    <glossterm>Shareholder</glossterm>

    <glossdef>
      <para>A shareholder is a person who holds common stock in a
      company.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_split">
    <glossterm>Split</glossterm>

    <glossdef>
      <para>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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_stock">
    <glossterm>Stock</glossterm>

    <glossdef>
      <para>A security that represents a certain fractional ownership of a
      company. This is what you buy when you <quote>buy stock</quote> in a
      company on the open market. This is also sometimes known as
      <emphasis>capital stock</emphasis>, or <emphasis>common
      stock</emphasis>.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_stocksplit">
    <glossterm>Stock split</glossterm>

    <glossdef>
      <para>Occurs when a company offers to issue some additional multiple of
      shares for each existing stock. For example, a <quote>2 for 1</quote>
      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.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_transaction">
    <glossterm>Transaction</glossterm>

    <glossdef>
      <para>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. </para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_unrealgainloss">
    <glossterm>Unrealized Gain/Loss</glossterm>

    <glossdef>
      <para>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
      <emphasis>Realized gains or losses</emphasis>.</para>

      <glossseealso otherterm="gnc-gl_capgainloss">Capital
      Gain/Loss</glossseealso>

      <glossseealso otherterm="gnc-gl_realgainloss">Realized
      Gain/Loss</glossseealso>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_valuation">
    <glossterm>Valuation</glossterm>

    <glossdef>
      <para>The process of determining the market value or the price the
      investment would sell at in a <quote>reasonable time
      frame</quote>.</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_xml">
    <glossterm>XML</glossterm>

    <glossdef>
      <para>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。</para>
    </glossdef>
  </glossentry>

  <glossentry id="gnc-gl_yield">
    <glossterm>收益率</glossterm>

    <glossdef>
      <para>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%。</para>
    </glossdef>
  </glossentry>

  <!-- ... -->
</glossary>
