【财政收入】国家财政参与社会产品分配所取得收入，是实现国家职能的财力保证。财政收入包括的内容几经变化，目前主要包括：

(1)各项税收 包括增值税、营业税、消费税、土地增值税、城市维护建设税、资源税、城市土地使用税、印花税、固定资产投资方向调节税、个人所得税、企业所得税、关税、农牧业税和耕地占用税等。

(2)专项收入 包括征收排污费、征收城市水资源费收入，教育费附加收入等。

(3)其他收入 包括基本建设贷款归还收入、国家能源交通重点建设基金收入、国家预算调节基金等。

(4)国有企业计划亏损补贴 这项为负收入，冲减财政收入。

【财政支出】国家财政将筹集起来的资金进行分配使用，以满足经济建设和各项事业的需要，主要包括（2007年支出项目作过调整）：

(1)基本建设支出

(2)企业挖潜改造资金

(3)地质勘探费用

(4)科技三项费用

(5)支援农村生产支出

(6)农林水利气象等部门的事业费用

(7)工业交通商业等部门的事业费

(8)文教科学卫生事业费

(9)抚恤和社会福利救济费

(10)国防支出

(11)行政管理费

(12)价格补贴支出

【存款】企业、机关、团体或居民根据可以收回的原则，把货币资金存入银行或其他信用机构保管并取得一定利息的一种信用活动形式。根据存款对象的不同可划分为企业存款、财政存款、机关团体存款、基本建设存款、城镇储蓄存款、农村存款等科目。它是银行信贷资金的主要来源。

【贷款】银行或其他信用机构根据必须归还的原则，按一定利率，为企业、个人等提供资金的一种信用活动形式。我国银行贷款分为流动资金贷款、固定资产贷款、城乡个体工商户贷款以农业贷款等科目。

【承保额】又叫保险金额。它是保险人员对被保险人负提损失补偿或约定给付的金额。它是保险合同上的最高责任额，也是计算保费的依据。

【保费】又叫保险费。是保险人根据保险合同的有关规定，为被保险人取得因约定危险事故发生所造成的经济损失补偿(或给付)权利，付给保险人的代价。包括财产险和人身险储金收入。

【赔款】保险事故发生后，经查证确属保险责任范围以内的保险标的损失，保险人根据保险合同的规定履行赔偿义务，给与被保险人的款项叫做赔款。赔款可以分为已决赔款和未决赔款两种。

【Government Revenue】refers to the revenue of government finance by means of participating the distribution of the social products, which is the financial resources for ensuring the government to function. The contents of government revenue have been changed several times. Now it includes the following main items:

(1) Various tax revenue, including value added tax, business tax, consumption tax, land value added tax, tax on city maintenance and construction, resources tax, tax on the urban land, stamp tax, tax on the adjustment of orientation of investment in the fixed assets, personal income tax, tariff, tax on agriculture and animal husbandry and tax on occupation of cultivated land, etc.

(2) Special revenues, including revenue collected from imposing fee on sewage treatment, revenue collected from imposing fee on urban water resources, and extra-charges for educations, etc.

(3) Other revenues, including revenue from the re-payment of capital construction loan, the funds for the state key construction projects in energy industry and transportation, and the funds for state budget adjustment, etc.

(4) Planned subsidies for the losses of the state-=owned enterprises. This is an item of negative revenue, used to eat up part of the government revenue.

【Government Expenditure】refers to the distribution and use of the funds the government finance has raised, so as to meet the needs of economic construction and various causes. It included the following main items（The items have changed from the year of 2007）:

(1) Expenditure for capital construction

(2) Innovation funds of the enterprises

(3) Geological prospecting expenses

(4) Expenditures for science and technology promotion

(5) Expenditure for supporting rural production

(6) Operating expenses of departments of farming, forestry, water conservancy and meteorology etc.

(7) Operating expenses of departments of industry, transport and commerce

(8) Operating expenses of departments of culture, education, science and public health

(9) Pension for the disabled or the families of the bereaved and relief funds for social welfare

(10) Expenditures for national defense

(11) Administrative expenses

(12) Expenditure for price subsidies

【Deposit】is a form a of credit by which enterprises, institutions, organizations or residents can put money into banks and other credit institutions for safekeeping and interest earning under the principle of free withdrawal. According to different depositors, deposits are divided into enterprise deposits, deposits of government agencies and institutions, capital construction deposits, urban savings deposits, rural deposits and other deposits. Deposits are major sources of the credit funds of banks.

【Loan】is a form a of credit by which banks and other institutions provide funds at a certain interest rate to enterprise sand individuals in light of the principle of unconditional re-payment. Loans from Chinese banks include circulating capital loans, fixed assets loans, loans to urban and rural individuals engaged in industrial and commercial business and agricultural loans.

【Amount Insured】refers to the amount of compensation for loss or agreed sum of money to be paid by the insurer to the insurant. It is the maximum amount of liabilities written in the insurance contract and is also used as a basis to calculate the premium.

【Premium】is the fee paid by the insurant based on a proportion of the benefit he or she may get from the insurance plus the insurance value. It includes the income from the deposit of property insurance and personal insurance.

【Settled  Claim】is the compensation paid by the insurer to the insurant in accordance with the insurance contract for the loss which has been checked and found to be in the range of liability of insurance after an accident has happened to the insured property or to a person who has insured for his life. It is further divided into settled and unsettled claim.