【财政收入】是国家财政参与社会产品分配所取得的收入，是实现国家职能的财力保证。财政收入所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、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:包括征收排污费收入、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、基本建设收入、捐赠收入等。

(4)国有企业亏损补贴: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，主要包括一般公共服务、公共安全支出、教育支出、科学技术支出、文化体育传媒支出、社会保障和就业支出、医疗卫生支出、环境保护支出、城乡社区事务支出、农林水利支出、交通运输支出、工业商业金融等事务费、其他支出等科目。

【保费收入】指保险公司为履行保险合同规定的义务而向投保人收取的对价收入。

【保险赔款及给付】指保险事故发生后，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，给予被保险人(或投保人指定的受益人)的款项。

【Government Revenue】refers to the revenue of the government finance by means of participating in 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 revenues, including value added tax, business tax, consumption tax, land value added tax, tax on city maintenance and construction, resources tax, tax on use of urban land, stamp tax, personal income tax, enterprise income tax, tariff, tax on agriculture and animal husbandry and tax on occupancy 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 education,etc.

(3)Other revenues,including revenue from the repayment of capital construction loan,revenue from capital construction projects, and donations and grants.

(4)Planned subsidies for the losses of the state-owned enterp-rises. 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 mainly includes expenditure for general public services；public safety；education；science and technology；cultural 、sports and media, social security and employment;medical and health;environmental protection;urban and rural community affairs;farming, forestry, water,conservancy; transport; operating expenses of the departments of industry, commerce and financial； and other expenditures.

【Premium】is the fee paid by the insurant based on a pro-portion of the benefit he/she may get from the insurance plus the insurance value.

【Insurance Indemnity】is the compensation paid by the in-surer for an accident happening to the insured property or the insu-rance value paid for an accident happening to a person who has in-sured his/her life.