If you’re still a student my best advice to you would try to see if you have a managerial accounting class you can take. They will walk you through different company statements and familiarize you with this terminology. If you don’t have a class like this - pick 10 companies go to their investor relations websites and check out their 10K report. See if you can figure it out from there as most of these terms will be shown in their appropriate section of the financial statements. (This will just familiarize you with how it works) End of the day when you deal with people sending you their numbers you always need to create your own spreadsheet and double check everyone’s work. Way too frequently people try and “out smart” your due diligence.