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（1）会计与会计理论 " n/ D( T ]3 Y2 B! a$ h# N+ k T0 {
会计 accounting " [& _3 [, A9 B1 R' f3 @
决策人 Decision Maker
3 K4 Q+ v2 G0 m9 M3 k% K! B投资人 Investor
% I0 Z/ g- Z, e6 A; @股东 Shareholder $ \5 n$ c2 y6 @6 ~, e: x
债权人 Creditor 2 Q6 U: U$ D. Q' m* h: L
财务会计 Financial Accounting 9 I0 ?* L, k4 g" ~
管理会计 Management Accounting
4 B1 }7 C |, q8 c3 t成本会计 Cost Accounting 1 L. I* @4 Q) R1 Q0 |
私业会计 Private Accounting % H+ B' \! J. Q# @6 Q
公众会计 Public Accounting 6 A* ]9 o: B) I' j; e) {
注册会计师 CPA Certified Public Accountant
( X$ |- ?- H8 [+ k国际会计准则委员会 IASC 6 K2 M1 H+ g" W# ^8 H# F1 y' K! y
美国注册会计师协会 AICPA
, w, O. o% C* P: H4 { y财务会计准则委员会 FASB 6 O; y$ S% J# m/ p
管理会计协会 IMA% }" N# K) a! I5 ?4 N7 g' P& U
美国会计学会 AAA 9 O N( A; G: a# O$ R. R
税务稽核署 IRS " Z: F- k6 N% w& D E& q
独资企业 Proprietorship ( Q8 T5 d6 T7 K
合伙人企业 Partnership % W1 q3 I3 s3 v; j- [( R7 O; D g7 i, V
公司 Corporation % ^$ n# {0 m' m N/ J: D1 _
会计目标 Accounting Objectives P6 Z* s" m6 C' Z
会计假设 Accounting Assumptions $ X3 H6 K$ Q2 u u+ z. o* L! [
会计要素 Accounting Elements + E' w& p" C W2 l% R9 X* k
会计原则 Accounting Principles
9 D( j8 ?% p' z; ?0 `会计实务过程 Accounting Procedures
6 k% n& `* ~% e6 O6 o0 ^财务报表 Financial Statements
. J; ~) {8 }0 v5 ~$ A; U) R' }财务分析Financial Analysis 9 B# ^/ Q# Q$ O' x4 s3 F, K9 {
会计主体假设 Separate-entity Assumption ) ~ K4 N+ h' \2 k, a- S5 N% }" W
货币计量假设 Unit-of-measure Assumption $ w9 ?+ Z. b* G' n, m% i
持续经营假设 Continuity(Going-concern) Assumption ' }: e. f0 K* ?
会计分期假设 Time-period Assumption 6 x# e& n# ^- X3 j' G
资产 Asset . D. v# b# X6 o, L+ W: m3 H
负债 Liability
3 Q; @' {9 P( `$ [业主权益 Owner's Equity ) `# I" u$ D! t o) q1 d" S
收入 Revenue . b- @) b: ~4 t! c9 ?
费用 Expense % I' ?: E5 J0 n
收益 Income 1 Q$ ^0 U5 O F8 J8 g/ k
亏损 Loss
' [8 r3 }6 A* v7 C* t( c; f& _历史成本原则 Cost Principle
" L/ H) j Q7 J. t收入实现原则 Revenue Principle 3 Z) w4 E* r( Z! C3 S' }
配比原则 Matching Principle
( g. A6 R; W9 u全面披露原则 Full-disclosure (Reporting) Principle
* m9 \0 Q; r5 v6 m a客观性原则 Objective Principle % I* t( O+ D% G+ q' ~5 L" l* ]
一致性原则 Consistent Principle 5 Q6 x" d8 f/ [" |) B
可比性原则 Comparability Principle & s6 K8 r% R+ c7 C
重大性原则 Materiality Principle
4 q& d% [! v7 e稳健性原则 Conservatism Principle
: ?; z5 G. c- E权责发生制 Accrual Basis
' R0 l, u5 f! L. {1 F0 E6 v现金收付制 Cash Basis
5 R, g; f6 l* M2 a; }财务报告 Financial Report 0 z' @& e! u4 S$ K
流动资产 Current assets
. q V+ Q1 I, k6 C. n% @) V- n流动负债 Current Liabilities 4 Z3 `. Q% ?9 c) E; f* u' ^
长期负债 Long-term Liabilities 1 c- Q/ g1 Z, _4 T; c: o
投入资本 Contributed Capital ) e: H0 q, a+ b) w* N
留存收益 Retained Earning
+ t2 l! n: Z# ~9 V# K3 L% i) Q0 ]. Y3 {
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5 V' X# `& l. P7 D4 i6 J（2）会计循环 8 `% s$ ~0 H7 B y! B
会计循环 Accounting Procedure/Cycle 6 |8 _- t; e. j4 H
会计信息系统 Accounting information System
8 j- R4 i" x/ S3 c6 e帐户 Ledger 9 a& k, _) G8 ^5 I8 y R
会计科目 Account + y0 |) G- X5 Y( q! ?/ L( ]
会计分录 Journal entry
$ H% G% a: n {) w* }8 ^; }原始凭证 Source Document
+ M* N- p/ o E4 |日记帐 Journal
8 ~! M& j, t8 w8 z总分类帐 General Ledger
& S3 Y) }& \$ ^" P7 I. o明细分类帐 Subsidiary Ledger
% D; J6 c6 g+ ]7 {7 B5 g& v试算平衡 Trial Balance - g g( f9 V" v( N: Q8 ^$ K
现金收款日记帐 Cash receipt journal
) n' c! F3 ~0 l! j8 T! A现金付款日记帐 Cash disbursements journal 4 w: Q" A% i7 Z0 \
销售日记帐 Sales Journal
- p! O% X; D, ?; P4 T7 o( T购货日记帐 Purchase Journal
K T, U, G" I7 l普通日记帐 General Journal
$ d& w. k, E7 z# p8 L工作底稿 Worksheet $ B, y* z7 I: S% _* K
调整分录 Adjusting entries + w b0 ^& o3 d1 }; R7 i! {
结帐 Closing entries
; m8 ~) I2 r* V3 L, n
( i0 E8 D" B- v7 y5 |& x% O) a C- g( D----------------------------------------------------------
- j4 R, { ` d4 W. E: `（3）现金与应收帐款 ! ?7 L6 L; w. S2 t# |+ H3 z0 L
现金 Cash
2 _' d7 E" [2 l. y银行存款 Cash in bank
2 J: k0 O& k4 F3 p6 ]库存现金 Cash in hand
2 |& L. D6 Q9 f5 R4 K# b流动资产 Current assets / |1 H* ]3 Y6 g1 J7 L' O1 E
偿债基金 Sinking fund ' H8 A9 G0 V% t; [2 i( l5 D7 X0 A
定额备用金 Imprest petty cash
; I9 L- m; g7 k+ F6 t5 y1 E支票 Check(cheque) 7 j m2 b. [/ I
银行对帐单 Bank statement
0 I1 u0 O6 V8 c% I银行存款调节表 Bank reconciliation statement . b; r6 O0 Y, A1 @) R5 G S
在途存款 Outstanding deposit 7 \' k/ w$ G( ^4 L9 V
在途支票 Outstanding check
7 R: Y. p% c$ l$ f5 s8 q/ z& w应付凭单 Vouchers payable
9 B5 N! D! `0 M& b5 _% s! `8 [$ Z应收帐款 Account receivable
) P m7 n* f8 a# }应收票据 Note receivable # Q+ ^2 L' o$ k; m
起运点交货价 F.O.B shipping point
2 N" H i) y6 Y8 V目的地交货价 F.O.B destination point
( f, M* x4 V0 d) N* @9 u% d商业折扣 Trade discount % {# y9 z+ o1 r( i
现金折扣 Cash discount
" R, J; k% `: ~1 G4 ]" ` H销售退回及折让 Sales return and allowance
- P2 N$ K9 [+ Z1 ]1 j/ x8 C坏帐费用 Bad debt expense ( Q7 v1 z6 u/ K1 s3 o5 g) y+ g/ |
备抵法 Allowance method
" W! I3 U0 `6 m0 e9 R备抵坏帐 Bad debt allowance D/ U" }9 W( v( {) O% |6 |( k4 H
损益表法 Income statement approach
! w- H; @$ t( a& p. s资产负债表法 Balance sheet approach + p/ D* z. `5 \: v
帐龄分析法 Aging analysis method 9 d$ \, o1 N8 x
直接冲销法 Direct write-off method 7 ]# p( T" l' D. O
带息票据 Interest bearing note
' Q, L/ F4 S$ l不带息票据 Non-interest bearing note
3 s2 B7 B6 N( @+ N出票人 Maker 0 p! L, \" W5 D$ _
受款人 Payee . N1 h! [9 q7 `5 |- I8 Z( j
本金 Principal
2 \6 _' `$ Z4 f5 B& x+ E) {4 i利息率 Interest rate
# o% O7 ]/ H9 |+ o9 o到期日 Maturity date & O6 r. B8 H n: y2 s9 v! H; O
本票 Promissory note
7 ~" {" ^3 v" [+ U. p! s" Q1 O+ ]贴现 Discount 6 e6 }% U% F5 M7 M6 \
背书 Endorse . E% h1 t5 t' g% O3 a4 D0 \, k R
拒付费 Protest fee " e% _! r6 [6 o( x0 ]6 Y+ |# h
- s( C7 K) |2 [1 B- l
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' y* m0 @. k+ e0 K- }! I（4）存货 ; {8 G/ }$ m4 D" Z8 ^! S5 z6 k
存货 Inventory
& B6 H/ ?7 x; c4 J& R0 I0 k商品存货 Merchandise inventory
F' ~) a% y3 k6 E产成品存货 Finished goods inventory
+ [ h" o7 u! `7 N+ K! S6 N( K1 q在产品存货 Work in process inventory . r* }* @. L1 o, e: S7 ?+ k5 h
原材料存货 Raw materials inventory ; A g. p: Y2 M" x. J5 A: e" c
起运地离岸价格 F.O.B shipping point % j2 d3 h* K, f+ X$ e
目的地抵岸价格 F.O.B destination
0 J2 t2 j+ s& l Y寄销 Consignment
4 V. S5 E# l- m- a寄销人 Consignor 1 w4 j9 X7 z+ D6 m: u0 X
承销人 Consignee " X; r2 \7 c+ }* n" _! C5 ^8 k# S& Z
定期盘存 Periodic inventory & n, ~* f" O! L4 T6 U
永续盘存 Perpetual inventory
" _$ f. h7 ^5 ^, Q: ]- _$ n: Y购货 Purchase ( F; Z1 G* M0 ]: [5 A' S/ r
购货折让和折扣 Purchase allowance and discounts 7 p" _: D) e- Q
存货盈余或短缺 Inventory overages and shortages 4 i) G; x3 U1 p+ y+ ?
分批认定法 Specific identification
+ T; C# `3 {: P加权平均法 Weighted average
% L6 M2 K! f7 `: m; M( o+ C先进先出法 First-in, first-out or FIFO
+ B% j* @8 P; i$ d, q8 c后进先出法 Lost-in, first-out or LIFO
' y, W4 `- d! D4 J* k移动平均法 Moving average $ j* l5 z4 ~- \/ u9 Q" @
成本或市价孰低法 Lower of cost or market or LCM
' x. k1 A9 K* G市价 Market value ' k; c$ M0 x. ^6 J8 d% D8 ^, [
重置成本 Replacement cost
3 F/ p) L. Y9 J! Q可变现净值 Net realizable value 0 T* P* m3 `. S" I
上限 Upper limit - A. Q+ v4 C# @% D
下限 Lower limit
. `. C! F; p9 \3 F毛利法 Gross margin method 2 w4 O& }% L- | G5 w, q2 r, D
零售价格法 Retail method
% b! u8 C6 h$ ^; R y成本率 Cost ratio . W, ]; J2 U7 a1 O8 F7 P D
. E5 P# Z5 i# i E$ V0 t4 b------------------------------------------------------------: w; \% I, d0 Z: _4 x- b& W- x8 b* G
（5）长期投资 : {' W+ ]! u6 \- p4 Y9 Y# V
长期投资 Long-term investment ; Z* C J# b# r& C9 m' H
长期股票投资 Investment on stocks 5 A0 @& U: B1 D, o. C8 h
长期债券投资 Investment on bonds
! ~+ T. d) ?4 E成本法 Cost method 9 ?; G/ F7 f- p0 V( f2 F3 [
权益法 Equity method
$ `' d5 L; [; V合并法 Consolidation method
0 o. N$ ]" O: P; c股利宣布日 Declaration date
$ D+ K! ], V9 W$ \股权登记日 Date of record
: Q6 @# T: z' j2 Y( G3 Z: x. f' B除息日 Ex-dividend date
m* k# K2 V4 W* o" G8 r付息日 Payment date
$ T$ Q! `; {1 }% B6 }债券面值 Face value, Par value . i3 h% ]6 v5 B0 K( I1 e
债券折价 Discount on bonds " {6 H$ h) l8 Y; R
债券溢价 Premium on bonds 4 I( e. [' z2 l; E9 b4 R/ l
票面利率 Contract interest rate, stated rate
( @" s) J) l. _市场利率 Market interest ratio, Effective rate
& }! N5 y/ J% E1 x: L普通股 Common Stock 2 M- j; g$ h0 f ?: N4 t
优先股 Preferred Stock
1 `7 z* R U% m1 O% p# b$ Q现金股利 Cash dividends 0 I$ B/ M: s$ R) y6 L9 G. Q
股票股利 Stock dividends
$ X2 q( s5 k$ Q7 H1 _清算股利 Liquidating dividends + X. C }- c2 `
到期日 Maturity date : J2 {' Y/ X) U, `3 k% g2 r
到期值 Maturity value
/ z- c$ X+ U9 I8 Q# c直线摊销法 Straight-Line method of amortization
; K% _" E& ]8 M* a! m2 E实际利息摊销法 Effective-interest method of amortization
/ I% |9 y9 @. }+ r
) W, Y5 ^5 T6 v$ \1 g---------------------------------------------------------7 {7 ]! U5 @) ?
（6）固定资产
$ C9 s3 W$ N7 L2 c9 d5 R9 |固定资产 Plant assets or Fixed assets
7 g( T7 B2 C" h# d" v原值 Original value
% _) `* f/ u; W+ V- y预计使用年限 Expected useful life ! Z! B R# \2 z6 H) Z2 _, D4 D
预计残值 Estimated residual value
- l2 }5 f' c6 B折旧费用 Depreciation expense
& b' V+ x; R; P7 x( n累计折旧 Accumulated depreciation ( E1 h) N3 L) c( F& F5 s
帐面价值 Carrying value & `/ a: t# m$ k8 {& e
应提折旧成本 Depreciation cost 8 n4 J- i# `, t4 I" J4 l
净值 Net value : m) C; A- f4 {4 P8 ] t, x
在建工程 Construction-in-process ! O4 x" U# [+ P& b4 _$ t. i5 e" r
磨损 Wear and tear 3 |! Z4 K9 N( r& `! b% t
过时 Obsolescence
' B" p; o- f0 M2 b+ N+ V @1 Y. h/ a% V* V直线法 Straight-line method (SL) 8 [' D9 ?! I- t" V9 X
工作量法 Units-of-production method (UOP) : B) J) [ V* k8 H0 u' t- n
加速折旧法 Accelerated depreciation method ! G3 T$ j! U0 q" h3 O2 n8 s% D
双倍余额递减法 Double-declining balance method (DDB)
& X0 e0 i" @+ W年数总和法 Sum-of-the-years-digits method (SYD) # Q, d8 T' d7 N+ K
以旧换新 Trade in
# @! V |9 c0 e1 C. {" K2 e经营租赁 Operating lease
/ b6 Z' q: ]/ L- s3 f融资租赁 Capital lease
4 N6 w5 }/ e1 l! ]1 P' ]& o廉价购买权 Bargain purchase option (BPO) 2 |8 x5 C2 R) k# l9 ~. E! N8 g) w5 Y# u
资产负债表外筹资 Off-balance-sheet financing
8 Z4 R8 F3 |- W) y1 P: P1 k/ s+ `最低租赁付款额 Minimum lease payments O. s) z7 w; M( c
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' q. w$ e+ T+ t（7）无形资产
. \6 A# }. Q- Z1 c9 s无形资产 Intangible assets 7 n( p' n+ G- Z9 j; K3 E; h
专利权 Patents
5 i C+ _' [# w$ C, G. j商标权 Trademarks, Trade names
' X# f: Q+ d, N% ^; m/ a/ b7 n7 \著作权 Copyrights 3 I- q) f( Q% g0 w- w
特许权或专营权 Franchises
& j% W+ D5 m- H5 A @) ~商誉 Goodwill & M3 q' I# m1 {6 D* k" I0 G
开办费 Organization cost
5 r+ Q, H$ s6 @租赁权 Leasehold % S" a' I |0 u4 y7 T% O* y4 N
摊销 Amortization
: a2 L$ ?2 L7 m0 ]" u-------------------------------------------------------- r" _- h8 e0 e/ A0 J
（8）流动负债
4 ^( t, y2 e+ B9 {! ^, c负债 Liability 0 M' r$ A+ X( S
流动负债 Current liability 1 P+ e' s9 V. R& W) G& o; C
应付帐款 Account payable
& T% T% t2 `, s2 S应付票据 Notes payable 3 b# e2 s% p/ s" B0 }4 t
贴现票据 Discount notes
& y( h4 Y2 B4 G9 @长期负债一年内到期部分 Current maturities of long-term liabilities0 M4 N P8 b* ]# W$ B' b
应付股利 Dividends payable : R- q7 r9 J+ W' c/ m
预收收益 Prepayments by customers , j5 l) x5 o, @
存入保证金 Refundable deposits
) W6 O# {4 M; ?/ ~2 D, X应付费用 Accrual expense 7 A+ D) f! F$ ~4 y0 C# f1 s
增值税 value added tax 5 V# t# u1 S: `- x+ }/ Y: u
营业税 Business tax $ t$ q/ ]( F+ V: V
应付所得税 Income tax payable 8 y1 n6 _: v0 ` C! e5 y
应付奖金 Bonuses payable * q2 D2 E3 P) }* d9 E/ o+ b+ ^3 o+ Y
产品质量担保负债 Estimated liabilities under product warranties
5 O; j: }2 P `/ _7 b7 _: f# i2 U$ z赠品和兑换券 Premiums, coupons and trading stamps : ]4 Y2 _' c0 Y3 m' \
或有事项 Contingency
5 h: m$ O. x. W0 \! ^6 g或有负债 Contingent
0 c' b( [3 k2 T或有损失 Loss contingencies 6 ^' i- v# k! M
或有利得 Gain contingencies
; @& m1 {) V7 B( g( r, n4 Z& n' `永久性差异 Permanent difference
. X1 C" E' ^8 S- ~4 S时间性差异 Timing difference 7 S+ z5 [/ k3 w0 R
应付税款法 Taxes payable method
: T$ F* E4 c4 F* P7 n' M6 k( x纳税影响会计法 Tax effect accounting method
5 Z! L$ [: t; O( v( q递延所得税负债法 Deferred income tax liability method * X# I* W5 E" J7 Y. O
U9 D# W( R8 |1 N------------------------------------------------------------
f/ C" C; V% |% g7 F（9）长期负债
9 S/ R, P. g- a: j长期负债 Long-term Liabilities 1 M* F# A) e& m8 a" N0 y
应付公司债券 Bonds payable
2 t5 U) v, C' B" [$ a. P8 k有担保品的公司债券 Secured Bonds
: h9 y# |" R+ v1 m9 d2 m抵押公司债券 Mortgage Bonds
- I9 g/ ?: G' n3 D) X保证公司债券 Guaranteed Bonds
9 V: t/ V6 I" [! j) u信用公司债券 Debenture Bonds
9 |7 r6 t( l5 e: W6 {. b7 C一次还本公司债券 Term Bonds & ]. J2 e" |' }& f) O
分期还本公司债券 Serial Bonds
. p) ~! [$ z; \( X! W+ |/ v可转换公司债券 Convertible Bonds
% W& n. ]% s5 k Y0 N可赎回公司债券 Callable Bonds
' m3 B/ h; X7 a( L0 V可要求公司债券 Redeemable Bonds & Y2 M" P% S2 O$ ^
记名公司债券 Registered Bonds
! W+ B' z4 [; L! Q7 \) c无记名公司债券 Coupon Bonds
`, F8 G o9 p1 M5 M0 z+ u普通公司债券 Ordinary Bonds * n" Q% |+ u& |' @8 H
收益公司债券 Income Bonds 5 Y4 X& W& i3 y3 i1 n* @3 B1 \
名义利率，票面利率 Nominal rate 7 x- A3 u: v2 G U% v# ~* D5 l
实际利率 Actual rate 8 G, k/ l2 }. O
有效利率 Effective rate / w8 c6 q, v: @2 S) {' W% l
溢价 Premium
, l6 t6 ]* H4 M. X" O7 b6 T( N折价 Discount + }0 U2 u; Q4 T, h, u. G* r( L
面值 Par value 5 X' P6 a; s! |
直线法 Straight-line method
4 v8 n8 y9 Q/ v% e. R实际利率法 Effective interest method
8 s% F5 e% y, F到期直接偿付 Repayment at maturity ; d$ W0 v& j! g3 Q0 d4 b5 T$ Y" C
提前偿付 Repayment at advance
2 b- H4 U1 L# q8 p8 O# H1 _: r偿债基金 Sinking fund 9 U: k# ^$ D' A0 K& O1 L8 n* Y
长期应付票据 Long-term notes payable
+ K; _! `6 C- p抵押借款 Mortgage loan# S) F. [7 E. E$ n r: d
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2 f" [! g4 D5 u9 Y（10）业主权益
& K9 @7 a: r0 H [' K) Y5 `0 s+ F权益 Equity
5 `8 F% ]7 o/ y2 c7 F3 F9 J" h7 R) ]业主权益 Owner's equity
e7 D R+ a) z K ]. q股东权益 Stockholder's equity
8 E) h7 W% c; V0 k5 b& i1 m. W8 f投入资本 Contributed capital 4 D: w2 w6 }' y2 y l0 h, j
缴入资本 Paid-in capital . c$ F' x) Q- f6 R+ i
股本 Capital stock
; p) I& ~, K) \资本公积 Capital surplus & N% @* o5 v2 F# C) z4 G- w( Q4 Q7 D
留存收益 Retained earnings
$ v" ]' C" R( _2 o4 T核定股本 Authorized capital stock
$ c; C& N4 }$ \" ^. ~) O- B实收资本 Issued capital stock ) m8 L) O7 D" I& z/ K" s5 N/ J
发行在外股本 Outstanding capital stock - r- J5 m" o% d& t- P } h* h
库藏股 Treasury stock
4 @( x1 O" ^1 `' q1 L- \普通股 Common stock
: }4 t2 O3 H% j% h优先股 Preferred stock 7 C1 p- M9 \- { t* E% e; Y
累积优先股 Cumulative preferred stock
( @* b2 A+ q6 T1 \非累积优先股 Noncumulative preferred stock
( H0 y5 y" r. V @* @) R, E完全参加优先股 Fully participating preferred stock 6 _1 j/ h) ` h1 X
部分参加优先股 Partially participating preferred stock ) o7 C: b: H; c* i
非部分参加优先股 Nonpartially participating preferred stock 6 x0 J2 }4 _3 ^2 _9 w& O1 s/ J
现金发行 Issuance for cash $ _/ C2 p2 C$ r# B$ z) I: D
非现金发行 Issuance for noncash consideration
: G3 N: s$ E% _! S6 l* L股票的合并发行 Lump-sum sales of stock
+ j) ^4 V6 l7 ~$ i8 Q9 ^" \. ~发行成本 Issuance cost
2 b2 A8 g2 \* d% K: e {7 D成本法 Cost method
" c* ]7 s# o1 x; J- a2 d面值法 Par value method , Q3 u# p; V! `* y$ P& W
捐赠资本 Donated capital 6 R/ C$ _+ p" ^" U4 p& [) k/ d
盈余分配 Distribution of earnings $ c: Y2 C( N" e
股利 Dividend
5 ~( _) U$ V( Z股利政策 Dividend policy
2 l3 J; Y3 S! J5 Q宣布日 Date of declaration * q' k$ l- F% J2 o/ n
股权登记日 Date of record
8 r6 B$ |; F }- W# @除息日 Ex-dividend date % @, ~8 s- v3 g) W
股利支付日 Date of payment
6 x; z6 u' H0 ?1 n; ]现金股利 Cash dividend - w( n1 o, \- J4 g# k
股票股利 Stock dividend
; z$ g7 E& o- _7 l }9 ~3 L拨款 appropriation 7 R: G. ]1 R4 I4 @1 r+ z. Y
------------------------------------------------------------" T" h" \0 ?. S" c/ x# f
（11）财务报表
2 E9 I1 V! J5 G财务报表 Financial Statement ) o1 ?1 ?$ i9 w; U
资产负债表 Balance Sheet " W* ~2 H% q+ e+ \
收益表 Income Statement
4 l' n1 _1 v2 Z: D' S帐户式 Account form $ |, E U F% |. f
报告式 Report form
, W- ]2 B" ?+ o编制（报表） Prepare
% V1 F( ^/ `3 c2 Y$ c工作底稿 Worksheet
# M3 C% T p1 T+ T; [多步式 Multi-step $ D$ x$ m& u& p% _
单步式 Single-step
/ L+ n: g: L/ N) h-----------------------------------------------------------
8 @: k8 _- i- X（12）财务状况变动表
+ }! m3 E" X7 L财务状况变动表中的现金基础 SCFP.Cash Basis
, A2 A2 X; {: h" `2 t/ v- L（现金流量表） ( U9 o8 [! Q) |+ }, ^4 v g1 N
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
; _3 ~# w) \8 d& G$ ^+ Y（资金来源与运用表） $ w3 M. l" p* W5 j
营运资金 Working Capital ! g6 U; K' c$ W- R) V* b! k4 ^
全部资源概念 All-resources concept
/ T# S9 K7 h s; V2 N+ M2 `直接交换业务 Direct exchanges
& g1 n0 e( ~. a9 c( ~) G/ N正常营业活动 Normal operating activities
: Y; h" z+ q3 f9 e财务活动 Financing activities : \' g ]. N2 H5 T% m% G/ I
投资活动 Investing activities
' q3 w, o3 l: B9 ~- j-----------------------------------------------------------
) @1 Q8 x+ k' |; |, y& o; J3 w; z（13）财务报表分析 % h% H+ k2 X8 S. x0 r; o. c
财务报表分析 Analysis of financial statements & Y! V9 Q2 w" _( U
比较财务报表 Comparative financial statements
2 F' G& g) A- O2 {( w. ~趋势百分比 Trend percentage / N. T9 G& U' j' l9 W) o; p
比率 Ratios
; R3 w) G7 d0 @2 C6 J) j普通股每股收益 Earnings per share of common stock " K) m+ F+ C5 @ G/ f" X* R
股利收益率 Dividend yield ratio
" N3 w% D- q X9 A$ u( r价益比 Price-earnings ratio ' {6 F6 F% ^( a/ @* x
普通股每股帐面价值 Book value per share of common stock
2 L+ u" }: G5 |/ g3 o' q资本报酬率 Return on investment * H7 P( H3 K7 n. e2 ^
总资产报酬率 Return on total asset 2 q3 h0 ^- U' u% |" X+ S
债券收益率 Yield rate on bonds
) e" R1 t8 j( o8 y5 Y1 @4 d; h已获利息倍数 Number of times interest earned
) _- l, Y( m- a' ], B债券比率 Debt ratio
6 p4 O2 Y/ |+ z5 o# S& \优先股收益率 Yield rate on preferred stock
3 R& A" P5 n! [: B: `营运资本 Working Capital * O5 s0 Q: a0 O( m
周转 Turnover * U8 n. C- S6 E5 c6 m- L
存货周转率 Inventory turnover 9 p$ t R" r5 E9 ^8 o" h% _
应收帐款周转率 Accounts receivable turnover I' q. U6 W1 G& R$ @( u
流动比率 Current ratio * W% y& J K3 ]0 m: c5 |" ~3 H: t$ R
速动比率 Quick ratio
2 q: N x3 ]& ?' J& Q; a% b; }酸性试验比率 Acid test ratio
7 @6 m0 e2 e* u7 _; A% W------------------------------------------------------------ 1 @9 g A- \& S5 f8 t8 c, |
. ^$ n1 X6 h3 X: j1 m) Q1 }
（14）合并财务报表 9 |4 ?! E0 c" y) Y/ B
合并财务报表 Consolidated financial statements , g1 F. [0 J# m; \: Q. }
吸收合并 Merger
3 N( e% U5 K$ K' W创立合并 Consolidation - h: F: X' J( D3 w; K/ @
控股公司 Parent company
) L' S) w2 w: q# | T8 {3 n, U2 F附属公司 Subsidiary company 9 X5 B, D! R! {4 _ c$ c0 s
少数股权 Minority interest
4 _2 \0 n8 H; P3 Q* F) A ~权益联营合并 Pooling of interest - v6 P$ i- | w8 R: N" X+ \
购买合并 Combination by purchase - B! i0 |& A/ O4 O
权益法 Equity method 4 _. x8 Z. C* L
成本法 Cost method % a0 T" I' l; S' f
4 P% F. x3 I1 V) U2 l5 q! |
------------------------------------------------------------
, v7 d2 h7 L1 W+ n7 w. u2 P" H（15）物价变动中的会计计量
, i% N) m5 ~, m: w7 \0 x5 y物价变动之会计 Price-level changes accounting ! w1 _" o& u% t
一般物价水平会计 General price-level accounting & Y0 Y; \3 D2 B: H4 `
货币购买力会计 Purchasing-power accounting
( K. c. V# Z* b9 P统一币值会计 Constant dollar accounting
; U3 J S/ j' _/ D, `" q2 J历史成本 Historical cost
; `. j8 i2 P) y! C* T" T1 {现行价值会计 Current value accounting 1 [$ L" F" A; O- C7 o
现行成本 Current cost
. w% _ S5 _1 p1 [$ K重置成本 Replacement cost " V0 v6 V4 z3 ~6 C
物价指数 Price-level index
& P: w, A/ ^/ ^国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
& O' B$ w, n: l5 F消费物价指数 Consumer price index (or CPI)
6 m/ M) y5 i) N1 o! ]批发物价指数 Wholesale price index
1 @! i) I* M. N" x/ ?货币性资产 Monetary assets & @1 p& [0 X, d) Q/ q# }8 _) L7 q
货币性负债 Monetary liabilities
/ Y e& X# W" _* F" W* l货币购买力损益 Purchasing-power gains or losses 6 ?# Q. a* a6 q2 r
资产持有损益 Holding gains or losses
' J( V! Y: l/ {, @1 j3 T5 `未实现的资产持有损益 Unrealized holding gains or losses
+ }% S, P$ ?$ a+ j2 w现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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发表于 2005-11-13 11:42
