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（1）会计与会计理论
, l( V% V3 y, Y4 B2 h' k- w会计 accounting
7 p, u3 l* s% P$ F5 }6 I决策人 Decision Maker 1 L& R$ X! g8 j
投资人 Investor
4 |# i0 e8 M3 }6 G7 }股东 Shareholder 3 G0 S$ w' ^9 g( Y& L6 [" m
债权人 Creditor " d% [ _: `& J! u2 l
财务会计 Financial Accounting 0 X2 S' D* H h7 M; Q( G
管理会计 Management Accounting ; ]# y$ H- D3 H, ]
成本会计 Cost Accounting
1 e0 @$ E& F) L$ ^私业会计 Private Accounting & u |5 \7 f" d6 N
公众会计 Public Accounting
5 d1 I. e, Z( B: V2 ?8 v, M注册会计师 CPA Certified Public Accountant
+ \3 C4 E. Z9 m x% X x0 s% ^& |国际会计准则委员会 IASC
' U! h8 t: C1 v7 n9 G# f0 v+ g美国注册会计师协会 AICPA
7 N* d. p' O( f, _$ Y4 P- i财务会计准则委员会 FASB % j7 H( C. d/ |3 _
管理会计协会 IMA: f+ _3 {. }7 r) p4 ^9 }( X) p3 m
美国会计学会 AAA 6 C/ `2 Z7 M" V a% Z# i [+ f
税务稽核署 IRS 7 ]) r# ]9 ?. Z8 Y& M! i% \; O/ F# g
独资企业 Proprietorship 1 t& H; \% z- V; z: i
合伙人企业 Partnership ~+ I2 G+ n @9 o2 D4 E/ Q
公司 Corporation
. v. h3 t' g$ u Z2 z% Q# L' X, D会计目标 Accounting Objectives , u$ K$ i+ \, Q2 j! ]
会计假设 Accounting Assumptions
$ R0 _# ~0 X$ ]9 d2 K会计要素 Accounting Elements ( L, z6 E2 k2 _" A3 }
会计原则 Accounting Principles
) l/ X) r3 m& P& q' U4 [+ Y会计实务过程 Accounting Procedures 4 |% ]' |6 O/ L
财务报表 Financial Statements 0 x. e d3 J* u! p5 L, t$ X# l
财务分析Financial Analysis , e, }/ l2 Z; z* {% Y( @# F
会计主体假设 Separate-entity Assumption
5 b! U( l1 v3 i- t8 M) U& O货币计量假设 Unit-of-measure Assumption
; r8 X4 u0 R7 q持续经营假设 Continuity(Going-concern) Assumption
; O3 \, `1 n/ A会计分期假设 Time-period Assumption
* w/ A# I# c! w* A, n资产 Asset ! }/ ?- u* c4 J7 Y3 x# x
负债 Liability
! g; S( m' F7 S* U& c5 z0 e( W业主权益 Owner's Equity
8 x& R' ]' x- @; T% y @9 U收入 Revenue ( O S" C2 B3 x' g5 t# H3 N7 z' `
费用 Expense " H$ G. G3 a- M8 v/ c' C. m/ ]# Q5 q: |
收益 Income
' V" \& i2 i) [: h" p亏损 Loss . R1 i T7 s4 B0 X) n7 H
历史成本原则 Cost Principle
; |9 g7 T, X" o. i% b% R3 o0 C7 v9 B- Q收入实现原则 Revenue Principle , e2 U, I( d2 e# t# Y
配比原则 Matching Principle : y0 O, H% F9 f( Y+ P( {
全面披露原则 Full-disclosure (Reporting) Principle
: v8 ~, m( z+ ], x m7 G: }/ u客观性原则 Objective Principle
! Z7 |4 A- k# g8 ~1 T( i一致性原则 Consistent Principle 5 o; j- j' V4 m
可比性原则 Comparability Principle # O0 N6 V4 \0 Z0 g. W
重大性原则 Materiality Principle
6 F5 D. j5 V7 c! x; _& u稳健性原则 Conservatism Principle
2 V9 `3 _/ v% b" }7 L( D% _' @权责发生制 Accrual Basis 9 C3 }# \& P+ a; L3 _) r# T
现金收付制 Cash Basis , t+ E* a J; g' \, u- v+ p! b4 {
财务报告 Financial Report * B$ K& n3 @: I/ t
流动资产 Current assets
* a5 D5 b5 u( y& N流动负债 Current Liabilities 5 c0 b+ M( N- G. t4 x* G
长期负债 Long-term Liabilities
, P9 Z5 N/ X3 B$ x b投入资本 Contributed Capital
8 j3 o' f( k5 S( s/ a) V留存收益 Retained Earning! W U3 y6 U4 K+ D5 p! Y
0 B) t( D( q$ C2 _( Y3 ~
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; b8 {$ I$ ~% e' }9 k（2）会计循环 2 v# a, }+ K; c; ^
会计循环 Accounting Procedure/Cycle 5 l( n9 K0 |& i
会计信息系统 Accounting information System 8 L8 F+ L0 ~& I3 c8 }# V! k
帐户 Ledger
; G% w; r9 ~! D4 |& b' ?6 u+ ]会计科目 Account
$ _" l# o: t3 W* Y! b4 n会计分录 Journal entry
`7 f T* e' x( ?原始凭证 Source Document
4 r. A# q3 r$ p5 F0 m3 \! ]0 T4 w9 _日记帐 Journal 9 H' i: f+ ]& B9 W2 i% \" w
总分类帐 General Ledger
& U# ]% _; Z' h" M6 i$ `8 P8 O+ z明细分类帐 Subsidiary Ledger
# ?) c e2 _& L试算平衡 Trial Balance X& P, a: Z/ M/ \4 e
现金收款日记帐 Cash receipt journal ( V Z- A$ I& j9 U9 p, x8 M
现金付款日记帐 Cash disbursements journal
( {3 k+ G, K+ B8 r销售日记帐 Sales Journal
# T1 E7 l8 z; A4 w6 ?" O3 R4 P购货日记帐 Purchase Journal
S) G$ c0 ]" E( M# l- X, L普通日记帐 General Journal 7 r" ]6 U2 N# R/ {
工作底稿 Worksheet
$ W5 y1 c) ~3 n e; ?调整分录 Adjusting entries & \. K0 [: G! a+ X n
结帐 Closing entries
6 @) |% F% @/ ]5 g7 x9 ?5 p4 G1 N/ \. u5 K/ d! V, t2 V; X
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（3）现金与应收帐款
" c5 Z/ ~/ l+ m; L2 I# \现金 Cash
/ u9 M4 j3 ?. N* B8 ^' ]3 u银行存款 Cash in bank
- I- a: `/ w" z6 X% U库存现金 Cash in hand
" e: ^( |( J' N* t0 v流动资产 Current assets
- [, Y. O; ?2 T/ F& s2 @偿债基金 Sinking fund
3 U7 \6 X, A" P$ d定额备用金 Imprest petty cash
1 m& b$ x5 [7 a6 Q支票 Check(cheque)
- |9 f$ q- o# i& _6 ^银行对帐单 Bank statement
) [6 w# D/ r$ ~: f; T银行存款调节表 Bank reconciliation statement / [# ^; B+ T+ B2 x6 F5 U( v
在途存款 Outstanding deposit
' {; B' K( X# Y- z/ G在途支票 Outstanding check 4 a. H# N* w4 m& i5 M5 A
应付凭单 Vouchers payable
1 L( \# k& b4 l+ i) ]应收帐款 Account receivable
( c& ~+ j' f3 S4 e" x& J应收票据 Note receivable
7 H0 H; E, ~, u9 ~/ W起运点交货价 F.O.B shipping point
/ Y" X% ], e+ y2 I# i: C目的地交货价 F.O.B destination point ; z0 s& k% J! N* f. v$ e* O( i1 M
商业折扣 Trade discount
7 ~1 \5 v, ?' K现金折扣 Cash discount
2 c7 y- k8 I" ~' p+ D4 Q# Y销售退回及折让 Sales return and allowance
, M' x; `3 J2 s- ~, m, g) a坏帐费用 Bad debt expense
8 {, R; k- O+ W A9 r# J/ ?9 k7 @备抵法 Allowance method
* _& N. i% }; `3 x备抵坏帐 Bad debt allowance
* ?5 |) q% E7 J# t损益表法 Income statement approach ; i; N( |) {9 x1 g3 t* u
资产负债表法 Balance sheet approach 9 e* E, {* ?* `1 w9 R' F. R) a, S3 O# m
帐龄分析法 Aging analysis method
! h" V- J% v; D/ p' x$ b0 Y- S6 H5 _2 _直接冲销法 Direct write-off method
1 C" g) K4 r6 d& f带息票据 Interest bearing note
8 z- m/ r- M' x4 _不带息票据 Non-interest bearing note
; |, g3 I3 ]" d) Z出票人 Maker K, d" ?4 f: Y0 M: R! L v0 Z
受款人 Payee ; |! F# d1 S1 a7 S! }+ Z' I5 b
本金 Principal - w% v1 {! h d' A
利息率 Interest rate 5 t6 E$ S) P) f2 S
到期日 Maturity date ) S& s& q; F" N3 L! H( z- j' Z* y
本票 Promissory note ! W2 B0 l, h9 X. c
贴现 Discount
4 U7 p k( e9 ?# D0 n7 |3 ?背书 Endorse
8 g N+ k* E8 N B/ }0 @拒付费 Protest fee ( c' `* q2 t/ J }) |
8 _2 B2 R$ _. d2 V% i+ I
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2 a; C4 R0 m; e6 M. i（4）存货 & b2 w7 N+ t @# m& E7 f( _
存货 Inventory - H8 s8 J. `$ ?9 `
商品存货 Merchandise inventory . ^: b2 b5 b# ]2 Q
产成品存货 Finished goods inventory
+ V1 a& r7 d# u5 }' e3 S6 m( c* R; X在产品存货 Work in process inventory ) Y" ?- Z H# k
原材料存货 Raw materials inventory
+ @! `8 _: K4 x% G/ z/ s6 Y起运地离岸价格 F.O.B shipping point - w% t! c5 R5 V1 h0 P2 `: n% I
目的地抵岸价格 F.O.B destination
4 a. Q) j3 h& A- a* P: X寄销 Consignment
, R; `9 w3 g: u+ d V" L寄销人 Consignor
8 p4 z3 \7 p- s: B) K3 \2 D! d& [承销人 Consignee
+ g6 [! o0 c, u( d' T' b2 v定期盘存 Periodic inventory # c" p& e3 c: y# u' b( S
永续盘存 Perpetual inventory% c: p' N2 @1 a# F9 \. y( ^
购货 Purchase
: A/ \# v! n/ C( A购货折让和折扣 Purchase allowance and discounts 8 _4 X1 j& K* M9 ?
存货盈余或短缺 Inventory overages and shortages ( J/ ~% V" C' k0 v! b* h
分批认定法 Specific identification
$ W; s& B3 F1 F8 i/ |3 C+ L加权平均法 Weighted average $ q" j& s: e0 N* p2 T1 f1 D+ a0 [! ?
先进先出法 First-in, first-out or FIFO
; Y6 d0 ] F: a* M; t$ F1 b后进先出法 Lost-in, first-out or LIFO
$ c- V2 i9 J9 C P% f移动平均法 Moving average
/ i* o, c9 j0 c8 B3 d; v. N成本或市价孰低法 Lower of cost or market or LCM
; U/ ]. A: |7 {3 z5 i! ^0 f市价 Market value
* ~! W1 C5 z) j9 i* h重置成本 Replacement cost
3 z! W+ M* M- c6 m$ s& |可变现净值 Net realizable value
" C8 t+ F' j* g+ T3 o上限 Upper limit
2 c" H1 m, p6 r& u$ @3 L下限 Lower limit
5 I4 K& a3 I- @毛利法 Gross margin method : S6 Y# {6 b9 {3 S( ~- p( p
零售价格法 Retail method ' Z: F V& E/ X, r+ w- b" T% Z# ]
成本率 Cost ratio 2 v, V1 K. P6 o4 u
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( Q' \8 g# c% I; R% o（5）长期投资 % K' d X2 J% \4 D- y
长期投资 Long-term investment
; a- S. i, f( N7 L长期股票投资 Investment on stocks 1 b; t G+ M3 E% t) Y
长期债券投资 Investment on bonds ' v' P; X6 W+ T# M2 r0 v3 {2 e5 G% y
成本法 Cost method
; c" ?7 m9 X6 W6 y% v. D权益法 Equity method & X( {3 e' l$ T: h: D1 X
合并法 Consolidation method ' C/ s" u3 z8 f) u. \
股利宣布日 Declaration date
- c/ I, D$ Y3 |( g. L/ I+ c. @ S股权登记日 Date of record + r f6 C. {2 J- s- ^0 l* D
除息日 Ex-dividend date
/ P8 G# O8 T4 p: ]: o! e# j9 {付息日 Payment date , E0 f3 [% G( M- F) ]2 U w
债券面值 Face value, Par value
& D9 Y h( N- S) V+ O& _债券折价 Discount on bonds
. b) b, n, p$ v债券溢价 Premium on bonds
4 _' h$ Y$ b9 q% x票面利率 Contract interest rate, stated rate
! P+ n2 f1 x& r$ S市场利率 Market interest ratio, Effective rate 4 ?$ h6 [ ~1 [
普通股 Common Stock
/ g* H E# Q% U优先股 Preferred Stock
5 x, C5 |. [2 x" j n6 S现金股利 Cash dividends 2 M- m$ d! r) k( F2 \
股票股利 Stock dividends
! p9 N3 V: j# ]3 B) _; j: S清算股利 Liquidating dividends 8 m# [6 ?5 q6 t
到期日 Maturity date + ^% R9 z4 R% H1 a, K
到期值 Maturity value # H7 T" v. ^3 ^7 g/ J6 |2 _
直线摊销法 Straight-Line method of amortization
. f6 T) a" A% e实际利息摊销法 Effective-interest method of amortization
/ W2 w3 g. z8 B) j
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! y! r. K+ g2 u: h& W（6）固定资产 , e; ]2 Q' f, c9 ]
固定资产 Plant assets or Fixed assets % C3 c7 a+ r3 z3 n
原值 Original value % r' ?2 [3 q$ f; E7 K
预计使用年限 Expected useful life
9 z/ m6 m" _9 i: Z' P% U* p- N* |预计残值 Estimated residual value
( k# [7 F! h5 f* F W# _# t$ B折旧费用 Depreciation expense
5 \* \, i$ y: h! E, j% x累计折旧 Accumulated depreciation
( U) r. \' L, W3 D# k帐面价值 Carrying value 2 O4 B$ I c/ {$ H; C/ f
应提折旧成本 Depreciation cost
& { b* Y% x. F" b; ?/ ?净值 Net value
! [2 w n0 ^' \+ C( E在建工程 Construction-in-process + v0 S5 {$ U0 z: V6 X$ \% L
磨损 Wear and tear
# N4 X. {; e- ?5 X+ t: \+ t过时 Obsolescence
6 |& I/ Y- i1 x; d6 H2 B, }直线法 Straight-line method (SL)
, e% Y5 h( h! Q7 O$ F工作量法 Units-of-production method (UOP)
/ V0 e9 V$ m9 L3 K. J" u加速折旧法 Accelerated depreciation method
! }- \1 [: I% A4 K双倍余额递减法 Double-declining balance method (DDB)
& f) `( n# v- g) @' V8 Q8 F年数总和法 Sum-of-the-years-digits method (SYD) % b) Y% `, O; a. ~( _
以旧换新 Trade in
$ L: F7 ~; ~0 Q% g经营租赁 Operating lease 3 x2 O" Q H3 W
融资租赁 Capital lease
& z# o; k2 N, p7 n+ }$ F+ i! | w廉价购买权 Bargain purchase option (BPO)
! G; }4 [9 U1 u- M5 x" ]资产负债表外筹资 Off-balance-sheet financing
: J0 [2 M8 Z r. ?最低租赁付款额 Minimum lease payments! |1 o7 o& u8 Y3 Z8 K- E# h
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& m5 h& S, [) S$ m/ d* g3 g k（7）无形资产 ! B$ h$ K' c( |0 z9 E# `
无形资产 Intangible assets
1 S4 Q6 e: A2 s4 k; O7 e$ z专利权 Patents
/ Y# _3 L, V% o. f商标权 Trademarks, Trade names G4 C0 G6 t( d
著作权 Copyrights
6 ?/ C7 s, z% R特许权或专营权 Franchises
! J* G# ?+ { |/ m- O商誉 Goodwill 5 ]" [% F6 y6 |" T
开办费 Organization cost 8 h N3 z1 g X6 K- G
租赁权 Leasehold
3 ?$ l8 j5 i- B$ Q摊销 Amortization
1 ?8 q+ c# T1 ~) [+ e# R) c: x9 i--------------------------------------------------------7 {) s- Y. e7 }- a
（8）流动负债 ( C2 N, e4 O. W' b5 t4 v
负债 Liability
l8 Z* G( X- i流动负债 Current liability ! T4 n y1 W7 e9 X
应付帐款 Account payable ) m4 K3 ]. E4 }: w' f
应付票据 Notes payable # r! Z6 W2 s% o9 f6 u j) ]
贴现票据 Discount notes , L# ?, J6 _8 D) ?1 N6 N/ g! \0 J5 X
长期负债一年内到期部分 Current maturities of long-term liabilities2 N, q! P0 Q: j. n$ Q& w2 E6 m
应付股利 Dividends payable 7 W2 Y3 K4 `3 m5 y1 c/ r
预收收益 Prepayments by customers
# l/ y7 b6 `9 p5 c% N存入保证金 Refundable deposits
/ m! @9 g( [. m% Q# j# Y. M应付费用 Accrual expense
8 }( B! `1 J9 Y! b/ v增值税 value added tax
8 t/ u% E3 u0 b9 {( D营业税 Business tax / t9 E9 H, l; H) n
应付所得税 Income tax payable
0 r n- C+ r5 K应付奖金 Bonuses payable
$ A4 _ ^3 r' ^3 g% _) h& ]( {产品质量担保负债 Estimated liabilities under product warranties $ u5 T( W2 z' h9 R ^
赠品和兑换券 Premiums, coupons and trading stamps # b/ v9 p; ]6 S1 D
或有事项 Contingency
( e, y$ Q' H, d9 s0 {或有负债 Contingent
1 B# @- E2 Z' z4 m" R2 x m0 u或有损失 Loss contingencies / O P2 {; m' n5 |+ Z- D8 Y+ H- K! t
或有利得 Gain contingencies
* W5 T, t/ v0 e- R/ x1 p' Y永久性差异 Permanent difference
% Y6 W8 |' t& e( \时间性差异 Timing difference # Y4 g/ @# l* [, u! B M
应付税款法 Taxes payable method ! E$ G( O9 O2 S7 [2 V
纳税影响会计法 Tax effect accounting method
* n( a9 M; B2 ~递延所得税负债法 Deferred income tax liability method 8 J6 ^9 L, _4 S2 _, {5 z
1 A+ c* m6 j! {. E" K. Z$ c. t
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（9）长期负债 % Q7 H- j2 u$ Z8 B6 x1 ]: t% q7 y, ~
长期负债 Long-term Liabilities
- l' E: V* `9 m8 Q4 C( [应付公司债券 Bonds payable 0 R }0 E, `3 B3 i$ {) x6 A0 V+ b
有担保品的公司债券 Secured Bonds : z$ k/ g+ x( N( a8 M- s
抵押公司债券 Mortgage Bonds
: I/ \% Z! {# ^# O5 \, X保证公司债券 Guaranteed Bonds 2 g2 r* ~* d6 G# S* m
信用公司债券 Debenture Bonds 6 D7 Y% @1 `3 {% G" E: ?
一次还本公司债券 Term Bonds
! a v* Y9 v, r: B, h分期还本公司债券 Serial Bonds
( o' C1 M3 ^3 A可转换公司债券 Convertible Bonds ' ]3 m8 O5 y! ?# n. l* `
可赎回公司债券 Callable Bonds ! v+ D6 B8 ~7 a `
可要求公司债券 Redeemable Bonds 5 X# p! b, a6 ?' E, m/ V
记名公司债券 Registered Bonds
) F5 s3 [# Y% {& o6 @5 i% G无记名公司债券 Coupon Bonds
7 d' U% k8 B% z& [0 B9 E: O普通公司债券 Ordinary Bonds 6 f+ B# o: L0 \
收益公司债券 Income Bonds 9 y" \% M Z* R/ W4 D
名义利率，票面利率 Nominal rate $ R3 V, Y4 ~: C8 Y- U3 V! }
实际利率 Actual rate
i5 C7 U/ ]8 d有效利率 Effective rate
; I b: @; L! A' l溢价 Premium / |( i$ J/ h/ J* M; |. F
折价 Discount
. p2 p9 _: @0 E( _: X- K# {9 J面值 Par value - {7 \0 V. q% I9 z+ G# v; [
直线法 Straight-line method - _8 s: M7 R% i {! Z
实际利率法 Effective interest method - |# @ @2 Y+ I- E' ~ i; J
到期直接偿付 Repayment at maturity - t% ~' k- A+ Y0 E. X5 x: u6 } G
提前偿付 Repayment at advance / D" S- y( m1 y9 `8 I' e# I
偿债基金 Sinking fund
[$ g( O9 d! |$ N0 q( a! \长期应付票据 Long-term notes payable ) y# F: g; k9 M/ S% B7 j
抵押借款 Mortgage loan* q; ^- u# Q5 `" `6 j5 g) V
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（10）业主权益 , q4 Q. F* c s$ d; L! J
权益 Equity
3 x4 z% n4 P& R, v, O F业主权益 Owner's equity ?7 f9 n" S3 y0 w H+ R
股东权益 Stockholder's equity * Y4 j4 I& P9 R
投入资本 Contributed capital
k( w) q( w$ C9 o, }缴入资本 Paid-in capital 2 Q7 R$ B. ?7 g
股本 Capital stock 6 ?4 O# ]! J+ T
资本公积 Capital surplus 7 z- H/ k) \+ i* Y
留存收益 Retained earnings . D/ Y) X9 `: J2 j1 l& g8 y. A0 K7 A2 V
核定股本 Authorized capital stock
3 p+ b9 G6 G( {/ ^) R: d& x实收资本 Issued capital stock
% c6 V7 ?2 |; ~ s8 ?+ o发行在外股本 Outstanding capital stock
1 N8 G4 R0 B4 n( g; i5 C" K库藏股 Treasury stock
+ Y/ G0 Q2 S6 n6 D* x4 W普通股 Common stock # Y8 g% j3 [+ a$ w8 k( i
优先股 Preferred stock & f! M* s1 o) [. e! l2 ~
累积优先股 Cumulative preferred stock 9 E% W2 R+ L; C7 n2 I
非累积优先股 Noncumulative preferred stock
; t- g5 P$ Z3 Y完全参加优先股 Fully participating preferred stock : S: D w: H) P
部分参加优先股 Partially participating preferred stock
( d2 i7 w4 ? |1 Z: }非部分参加优先股 Nonpartially participating preferred stock
. R1 k! u; C) g现金发行 Issuance for cash ! e) {/ B1 K8 D$ L$ I: ~. w
非现金发行 Issuance for noncash consideration
: w/ e( U8 W$ [ w股票的合并发行 Lump-sum sales of stock
- n. v, [3 x) _5 @' ?7 R发行成本 Issuance cost 8 E6 a5 o# Z# C9 }" ~( L, P
成本法 Cost method
; | a# u9 m7 G1 ^( k面值法 Par value method 8 h, `6 Z4 j! ?% C! t
捐赠资本 Donated capital $ }. S$ x# q0 U! O5 ^( z
盈余分配 Distribution of earnings 5 Y N; f g! S6 `
股利 Dividend 5 X1 D3 W6 s# ~( w9 r+ y
股利政策 Dividend policy
( G. [; W; `3 P4 A宣布日 Date of declaration 4 h6 T' r+ a% }4 L1 }
股权登记日 Date of record 0 l- R1 o$ R! Q7 o
除息日 Ex-dividend date
W) x+ g& n' L4 I0 g3 S; F& Q, T股利支付日 Date of payment
- ~7 P3 F5 K/ Q) F- U% a现金股利 Cash dividend
/ @: Y4 n/ @$ O2 H9 S3 }8 g8 z股票股利 Stock dividend 3 n& J" w% E5 C: D
拨款 appropriation
5 Z( X+ \# K1 _$ G, x------------------------------------------------------------% C+ Q8 |. b2 A; y+ t1 R
（11）财务报表
/ J" f% D5 j$ r: a财务报表 Financial Statement
! i- l$ U1 i3 p! T1 j L+ @资产负债表 Balance Sheet / b5 Q" U6 B$ s D; r$ B6 p1 Y7 @
收益表 Income Statement 0 J" @' v6 c% [4 r
帐户式 Account form
& D! {0 I" ~4 Q% A报告式 Report form & k; E# z+ |2 z9 d
编制（报表） Prepare ) C6 e3 D2 @, _, z. ^
工作底稿 Worksheet 8 r- S5 f& o7 c X2 x
多步式 Multi-step
n: q% E7 {3 a; C5 ?9 _0 X3 `单步式 Single-step * G) C* X+ F2 H8 N
-----------------------------------------------------------& w. s$ F# [9 O3 E
（12）财务状况变动表
& C! V3 G) P6 Y# m! F财务状况变动表中的现金基础 SCFP.Cash Basis
5 M2 I. J6 O0 W) J& H) y( I' ~9 I9 f（现金流量表） 9 j0 c* R5 N& n o5 ?8 o3 c' G! _
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
$ ?( q% A. }" u4 ], j- H（资金来源与运用表）
0 ]0 u0 z! Z* t1 \" U$ T营运资金 Working Capital
% M/ R: {" K+ Q1 f8 b( e全部资源概念 All-resources concept
h9 y; D( S* C! a. j直接交换业务 Direct exchanges ) B5 D& S- N( o9 i
正常营业活动 Normal operating activities % ~& f* P7 O: z
财务活动 Financing activities
' r2 K5 G1 @: {% C. k投资活动 Investing activities / L/ i4 z3 I; M/ j0 w- H
-----------------------------------------------------------
9 c5 f5 H4 w2 C- r& G（13）财务报表分析
5 R7 i+ ?% Z- a7 H2 w' n! p; W财务报表分析 Analysis of financial statements ; _. |: [9 Q; v6 W
比较财务报表 Comparative financial statements 7 [$ ?4 w$ B T! H
趋势百分比 Trend percentage
7 w8 t6 |- u: `6 O/ N+ ?) c比率 Ratios
3 p+ K e7 o6 ?& t普通股每股收益 Earnings per share of common stock
, \2 u/ ^: w6 v8 m" w8 M. r股利收益率 Dividend yield ratio 0 [: N. ~, |$ R; ^
价益比 Price-earnings ratio 9 }' x8 [( z/ L3 M. n6 D
普通股每股帐面价值 Book value per share of common stock
$ K% N- z( |, x. d* R9 f4 C+ N, w资本报酬率 Return on investment 9 R: ~% q+ [/ U2 {+ P
总资产报酬率 Return on total asset : b" ^7 g7 X: b' ?
债券收益率 Yield rate on bonds
2 s/ M4 t9 T2 F" @& {已获利息倍数 Number of times interest earned : R9 I5 A! c0 { j
债券比率 Debt ratio ; f% @* v- j7 U& s& B$ J
优先股收益率 Yield rate on preferred stock + Z0 A _8 f# D+ W
营运资本 Working Capital
1 t% ~0 \# B" T# S. i, ]" j8 K7 L周转 Turnover
; E% d% q4 D& L存货周转率 Inventory turnover 8 t: l5 C: e7 p6 M$ z2 X8 G0 U
应收帐款周转率 Accounts receivable turnover + k9 _* v. @1 o' v) h/ D+ T
流动比率 Current ratio ' ?% S k7 p% e7 E7 j3 P3 {
速动比率 Quick ratio ' y# ?6 `7 X7 \
酸性试验比率 Acid test ratio
0 ]' Q" R5 x7 r------------------------------------------------------------ * q: J9 ~9 M& B4 H; t) ~; g) m
* C' h! A1 ~8 c/ k6 S（14）合并财务报表 8 V6 D* F" O: R% ^3 e) r$ t
合并财务报表 Consolidated financial statements
' P4 s: @5 C9 \, t; W1 N1 L; u吸收合并 Merger
\, k% W" H( R5 x! B% E Q创立合并 Consolidation
3 h1 Z' I' i: I7 H3 _) r" y控股公司 Parent company ( q2 l0 R! r0 s8 j
附属公司 Subsidiary company
1 G3 `9 S/ R. C7 l( g# c8 [3 m少数股权 Minority interest 9 k& J0 l; a F" V4 M
权益联营合并 Pooling of interest
! d) x) u7 b, u% }3 ]9 l' ?购买合并 Combination by purchase
. P' s2 M. j4 W" w权益法 Equity method 5 f+ H( p+ v& |9 c, \# B W
成本法 Cost method
7 Q) i1 y b8 e
" ]- m9 P% x! N------------------------------------------------------------
3 z. j- d4 b1 w: ?# v. `) L（15）物价变动中的会计计量 3 D6 b% a V- R4 ^$ K3 a- Q
物价变动之会计 Price-level changes accounting
" @; i: h7 T6 ~' v( l+ j一般物价水平会计 General price-level accounting
# Q. }: C/ e7 L ]货币购买力会计 Purchasing-power accounting
. t$ k, r+ p4 T) U统一币值会计 Constant dollar accounting
2 ~( b+ t7 K- `# n历史成本 Historical cost
- X6 L! j, h: e7 t: u2 `现行价值会计 Current value accounting
" M/ X F0 ~/ S, C- s* G现行成本 Current cost : x* n1 M/ r2 d, |& v; w3 }
重置成本 Replacement cost
/ [; E* @% J" ?: ?) v物价指数 Price-level index
" m; A0 \/ f. U( k国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 6 C% A# M% x; A. ]3 s
消费物价指数 Consumer price index (or CPI)
9 R& p8 L1 x+ w# O& B批发物价指数 Wholesale price index ; B: e y2 m z- n
货币性资产 Monetary assets 7 }) L% B3 j% f" i6 Q
货币性负债 Monetary liabilities
. `. A! e) D6 ~3 _+ U/ j货币购买力损益 Purchasing-power gains or losses
9 X' y* Q% N5 Z1 y资产持有损益 Holding gains or losses
, k. b4 g ?2 r; |未实现的资产持有损益 Unrealized holding gains or losses
- ]" ?2 G. H* P, N% F! `现行价值与统一币值会计 Constant dollar and current cost accounting |
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狗仔卡
发表于 2005-7-7 14:48
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楼主
发表于 2005-11-13 11:42
