 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
$ e0 s7 {4 P M- F! a$ }会计 accounting . j& b: {# \+ a$ y* g; B. j
决策人 Decision Maker
) r# o) c1 M9 @2 ^6 J! V* t3 [4 U投资人 Investor # |. t6 M3 C; i- A: U' z
股东 Shareholder e: c# F+ O2 j* I
债权人 Creditor 7 ]0 N/ _$ g4 o" P: g: ?
财务会计 Financial Accounting
9 C: l$ J/ s; a) y5 q6 j6 M) p& h管理会计 Management Accounting
% Z4 G8 H, c8 e. B6 @1 H& C7 L成本会计 Cost Accounting 2 H y' s% g9 ]' S0 i
私业会计 Private Accounting
; r$ C3 ^4 W; ?# J9 M$ L公众会计 Public Accounting - Y) ]& \) ~( M8 j- q# ^
注册会计师 CPA Certified Public Accountant . m& r8 e" F" a! @( |% A
国际会计准则委员会 IASC & v; ~0 A2 M- l8 m- ~9 T
美国注册会计师协会 AICPA
4 G0 `; s) }5 m财务会计准则委员会 FASB 0 K! D9 V. C, n5 s; U
管理会计协会 IMA# d) Y; n$ |# W( _* ^+ J
美国会计学会 AAA & E9 _+ U7 v, r3 u' B" B6 h
税务稽核署 IRS
y$ g5 w! k1 A: p6 b) M& V8 E# b9 _独资企业 Proprietorship
3 D. L/ u+ s- Z+ a# i合伙人企业 Partnership % Y* V( h* u) C1 T# ~
公司 Corporation
4 I/ U$ C% v7 |$ x- d6 O$ k会计目标 Accounting Objectives
& W& a$ F( t7 u7 B, a会计假设 Accounting Assumptions ( Y& k' r: W, ?
会计要素 Accounting Elements 1 M- Q, W( z8 ~. B
会计原则 Accounting Principles ; F- o) }% A: q5 [
会计实务过程 Accounting Procedures 5 D( n6 R5 P2 l
财务报表 Financial Statements . g& b2 A8 {% b8 W3 f( t, E! |
财务分析Financial Analysis ! }& B- g: c" k, r7 D2 s2 D+ V! I
会计主体假设 Separate-entity Assumption
u0 b* q: w; l% L) ?货币计量假设 Unit-of-measure Assumption
" |: C; Z5 U( P持续经营假设 Continuity(Going-concern) Assumption
) a0 O0 c" A4 |( |' Q* R, `% \会计分期假设 Time-period Assumption 9 ^( Y3 n1 T2 g) F; ^7 G
资产 Asset ; y0 X" s7 {* { B, \& a0 [
负债 Liability 2 C+ f- L. e- B
业主权益 Owner's Equity . q* f/ k4 L3 f
收入 Revenue : l( i0 e7 N7 U' [0 I' [
费用 Expense + ]) H( l5 F6 R, r/ V
收益 Income 4 U9 Z7 X# f% g
亏损 Loss 4 d1 V% `7 ~- U9 w
历史成本原则 Cost Principle - [/ ?0 H" j I8 O6 N3 L! n5 y
收入实现原则 Revenue Principle 6 b; P" j! u2 z! c2 U! G3 z6 T! n
配比原则 Matching Principle 4 f9 _: {, ~& P# Z
全面披露原则 Full-disclosure (Reporting) Principle
) [) v/ P }- ]2 m7 a; J# A客观性原则 Objective Principle $ l& ^! L9 u: _( c2 ^
一致性原则 Consistent Principle
; u5 w- J3 u+ P. C5 {" ^' h可比性原则 Comparability Principle ' c% s! ]; x) Q6 k
重大性原则 Materiality Principle5 c9 _7 h, d2 ~ `1 _2 Y
稳健性原则 Conservatism Principle
% z% N( k; s& t( D. W3 h Z权责发生制 Accrual Basis
Y. J: K; K5 f, p& a现金收付制 Cash Basis ! V6 u9 ?) @$ {0 r
财务报告 Financial Report 4 F; H" G5 L3 A
流动资产 Current assets % w8 C/ ^: } Q) ^/ K4 ?6 J" K' M
流动负债 Current Liabilities
* r( w4 w2 J# O6 V0 w# ]1 @长期负债 Long-term Liabilities ; j- o$ x$ j6 l
投入资本 Contributed Capital ( G$ q! B; M5 l/ Q5 r! \
留存收益 Retained Earning& T; D4 i* V/ G" G: P
# f- R: p% h3 y------------------------------------------------------------
: m, }1 A4 k' x2 A, J5 p（2）会计循环
]" u0 W& Q0 _会计循环 Accounting Procedure/Cycle 0 s( d4 q* h# E7 {* H$ i
会计信息系统 Accounting information System
! D8 t C8 M! v" j4 e! V帐户 Ledger
0 C: y% H& G0 B; F0 F会计科目 Account
' q1 k) ]) b( ~2 l( W5 t" A6 U. Y3 ~会计分录 Journal entry
( Z2 [4 y6 m) T& \; l原始凭证 Source Document : |1 U0 t( i a) y% } A$ x
日记帐 Journal
6 D' A% ]/ s: Y1 [& _2 g) K总分类帐 General Ledger ' \+ i0 f5 W# J3 z
明细分类帐 Subsidiary Ledger
7 Q2 B( v7 u; k- p# A1 H试算平衡 Trial Balance " C; f, X$ E' n% `+ l# {
现金收款日记帐 Cash receipt journal ) U( m% m& | M8 s) i( Q# E
现金付款日记帐 Cash disbursements journal 7 C- p9 G; \' @% R
销售日记帐 Sales Journal
' }& M6 o! l$ t: X购货日记帐 Purchase Journal
/ e% j1 [# z, [' O- t+ D+ w: g1 _普通日记帐 General Journal
$ p, h# m9 x$ V/ w; [工作底稿 Worksheet 3 ?3 M8 d. ~$ b7 b
调整分录 Adjusting entries
" @+ u- @" Z7 y, X结帐 Closing entries
+ _2 z0 {4 J2 y( Q+ i/ A: l9 Y' s/ X) q: k
----------------------------------------------------------+ f, @0 W& y' r) q) Z
（3）现金与应收帐款
5 ~+ {* ~4 ~6 C) M# F现金 Cash T& r9 T, l# J) s' R) u: [
银行存款 Cash in bank
2 o ~# L2 g; H2 i库存现金 Cash in hand
" N2 v: ]- e; ?& p) ?流动资产 Current assets " R% [& e7 Z3 L# t6 f
偿债基金 Sinking fund
b2 I+ T# J8 a4 P2 u7 e7 i* r& C定额备用金 Imprest petty cash
# `2 t" E, E, k3 T. [) S1 A支票 Check(cheque)
# |0 b. r+ x6 Z4 R银行对帐单 Bank statement
+ y, `4 z2 `3 c4 \+ y; @银行存款调节表 Bank reconciliation statement
! o3 I! }; B6 k( r: j% p7 _在途存款 Outstanding deposit
# c$ G; R& J u6 K在途支票 Outstanding check 0 A: H4 e) r; e8 J2 n* d- N
应付凭单 Vouchers payable - K ]* B! I( Z4 h! @) K
应收帐款 Account receivable
2 e+ x) A# H# K9 n9 L p应收票据 Note receivable
; t6 }. X$ q2 ~; p8 {9 ^起运点交货价 F.O.B shipping point
8 h0 k1 j f# W9 G, |/ a2 y目的地交货价 F.O.B destination point
- W" q9 i+ p8 |) q" K5 U商业折扣 Trade discount
2 B( l) J- I# W4 B现金折扣 Cash discount
, p& R0 U" l/ A8 t( z销售退回及折让 Sales return and allowance / `) v8 T% `9 q: Z0 r) Q
坏帐费用 Bad debt expense + R' w; l& ]8 ?. ~3 Q P
备抵法 Allowance method
2 Z) i" E$ {$ [6 m6 i% V备抵坏帐 Bad debt allowance
. S4 M& A t6 {- r损益表法 Income statement approach
7 }) S2 \; r5 @5 O资产负债表法 Balance sheet approach
* K W c) X& f* \' k E7 e w帐龄分析法 Aging analysis method . d8 W J }4 M# q" n
直接冲销法 Direct write-off method
! \! p b0 K( J; ?+ O1 R/ a2 ?带息票据 Interest bearing note
+ q" }$ e; t! y$ |" U3 ~ k; W; K不带息票据 Non-interest bearing note
3 z# [' g* |. V' N7 [9 p3 Y出票人 Maker
3 M) J# w! L$ B3 ~7 O受款人 Payee
' H8 F; b( Q/ q* B* s本金 Principal
" }5 y' |5 R w8 h A) h7 B' L* M利息率 Interest rate
/ h1 }( b! ? L* D) S到期日 Maturity date
$ W& e$ e9 M7 C# V( g. A本票 Promissory note
; F- ?9 f3 Q- S) G; s: B贴现 Discount
$ p1 h/ F! p8 D5 q% E背书 Endorse
/ I5 e$ m, h- a) O5 G; |/ U拒付费 Protest fee
& N3 q" |2 z! P& u( o* b7 a# M% ~# u+ }- m; m+ N
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（4）存货 * F0 Z: d8 O, W9 C# C2 b
存货 Inventory : C( p9 O0 i' u: O
商品存货 Merchandise inventory ! o$ B: d0 q2 H6 `
产成品存货 Finished goods inventory Q' f$ i1 y$ ` s$ L; a- {1 @% |
在产品存货 Work in process inventory
0 S' A) g6 k& {1 t: y, j& U原材料存货 Raw materials inventory 4 {7 w( J- y( F$ X! h! ^% [
起运地离岸价格 F.O.B shipping point & U8 _6 B2 ^. o( m1 Q* _" U
目的地抵岸价格 F.O.B destination ' Z6 o9 Z; @8 j3 C0 c
寄销 Consignment
" p3 R4 v% @5 o- j' `寄销人 Consignor & r) ~2 Y" c3 }+ `
承销人 Consignee ) ~% g& F( I, l, C! R
定期盘存 Periodic inventory
{( f" I5 i! O永续盘存 Perpetual inventory
d6 c) ?1 K% p. f4 ~$ \. I6 j9 C购货 Purchase
) h# f M& j! V& _购货折让和折扣 Purchase allowance and discounts , F1 a5 j( D2 T: u
存货盈余或短缺 Inventory overages and shortages * G& }1 h" J" }: s
分批认定法 Specific identification
- f) h, O6 D* b. g加权平均法 Weighted average
! K* m8 w' { k# O0 S1 e先进先出法 First-in, first-out or FIFO
/ p2 g; t+ v {8 |( w8 J后进先出法 Lost-in, first-out or LIFO
2 b }0 W4 U; ?4 A2 x移动平均法 Moving average
+ |+ n" s# j1 t6 e3 p3 p成本或市价孰低法 Lower of cost or market or LCM V* j3 Q% {" O& v% c# R+ w5 n
市价 Market value
: c1 B& u) |" i, n; [$ c重置成本 Replacement cost
* @6 I( c% S" i5 F" m1 ?可变现净值 Net realizable value 1 x4 Q# \/ G/ I9 M
上限 Upper limit
B$ ~, B& @' Z* P: W9 I下限 Lower limit 4 A7 q( I% O: ^% n
毛利法 Gross margin method 4 {4 P3 K/ ~5 \1 P/ k$ p O4 D/ M
零售价格法 Retail method
3 T* g/ N) s( |: y成本率 Cost ratio 0 F) ]7 h3 {/ |4 `
6 q9 }" j, v2 i' \6 I3 p/ `
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( x ]- o0 C) \* L0 d3 H（5）长期投资
8 D' i9 J3 q# A- u, a X4 e! f长期投资 Long-term investment # O- W! q, R9 \# c9 ^6 k2 u+ ]& \
长期股票投资 Investment on stocks
0 p' K- i0 \- H3 e6 S2 i* V3 c长期债券投资 Investment on bonds ! r2 T, _2 [9 ^; n
成本法 Cost method % O9 z, a. R( U
权益法 Equity method ; M! W; e c4 A7 ^) V4 `. X3 |! B
合并法 Consolidation method
) l" ~- N- w- w) ]' G股利宣布日 Declaration date
1 @: B2 @4 ?( F K* T股权登记日 Date of record
" T$ ]. _5 I) s除息日 Ex-dividend date - Z; P9 z# F5 B q2 F; r. M
付息日 Payment date , q7 Z2 \% Y% g2 S4 Z- R; v+ e: N
债券面值 Face value, Par value ]8 M& B' {: x* M& C: ^! {) C
债券折价 Discount on bonds 7 h" p8 S; W: s
债券溢价 Premium on bonds
) m/ R8 }5 p; W+ n( k票面利率 Contract interest rate, stated rate # F6 p( s! i* {1 H
市场利率 Market interest ratio, Effective rate
& b( g) k2 g7 }7 N- z普通股 Common Stock
" _8 X$ j: ^3 T3 v# Q( b优先股 Preferred Stock 9 n5 \' j; w0 J3 s- ~- t9 |& i: G4 U1 r
现金股利 Cash dividends ' y8 V% c" L3 U' X3 P+ a
股票股利 Stock dividends 5 w& I: n- r& p2 g2 F" q( s+ l
清算股利 Liquidating dividends ' N. }1 e; g8 Z1 u: c: a$ o
到期日 Maturity date
# n& T& i2 m L0 w V" Q5 t9 G到期值 Maturity value
6 h K- f' q; n直线摊销法 Straight-Line method of amortization - R$ L6 B$ [) U9 y( ]- v
实际利息摊销法 Effective-interest method of amortization
" `/ c. \) `; ~) c
1 {1 M j# k% K9 p4 R" ?---------------------------------------------------------4 [4 L, f( I0 k1 ], g5 o# Q
（6）固定资产
3 b& l2 u; P% O固定资产 Plant assets or Fixed assets , s; ]2 P/ |, B$ `( }/ Z+ ]1 o8 D
原值 Original value
6 q. K/ B' h7 B: s0 }预计使用年限 Expected useful life 9 j$ d9 K7 E; Q# Q2 F
预计残值 Estimated residual value
7 i1 b. m0 t$ W折旧费用 Depreciation expense + R3 y) ?& b4 y/ z: Q% {
累计折旧 Accumulated depreciation m/ X9 W8 l7 U% ^
帐面价值 Carrying value 5 p$ g4 M) ^; [* ~* i
应提折旧成本 Depreciation cost
; m: N% Y/ U' N& L' n净值 Net value
3 o1 o, G- I/ ^, h0 ], x* v( E在建工程 Construction-in-process 1 N3 y* e! w9 d. H' i1 h) {
磨损 Wear and tear
2 W7 m& I: X% g! w; V. R4 I9 a过时 Obsolescence / l7 t' L* d0 d2 ?- c" L2 }% D
直线法 Straight-line method (SL)
/ S! O7 A' a1 ^' G工作量法 Units-of-production method (UOP)
) `1 Q* ^: ~* ^. C3 g2 q, D( A. N8 l加速折旧法 Accelerated depreciation method ( _2 k" e) K J' y$ O
双倍余额递减法 Double-declining balance method (DDB)
% K8 L Z. \+ T0 H. ]年数总和法 Sum-of-the-years-digits method (SYD)
" k9 f8 r0 ~8 Q, Y% p以旧换新 Trade in
! Z5 P5 x+ k' z0 u经营租赁 Operating lease 4 r- _9 |6 k6 _+ v) X# F' U3 R
融资租赁 Capital lease
5 i. J& G! c& p8 D {廉价购买权 Bargain purchase option (BPO)
* t+ h" Q' v# I资产负债表外筹资 Off-balance-sheet financing
# N. K5 v* R7 K% N最低租赁付款额 Minimum lease payments
2 L7 V! f1 O2 J! `6 ]2 N: b$ a( U--------------------------------------------------------3 v! u# A, P. Z: ~0 b
（7）无形资产
' z6 |1 B0 O s) Q5 w5 w无形资产 Intangible assets
( s7 | X2 g: V专利权 Patents
9 U3 R: D" J- b& ?商标权 Trademarks, Trade names
* ~! s/ q( K0 m* g著作权 Copyrights
$ i( B$ ]$ [2 [& [6 d, [' _- z特许权或专营权 Franchises
2 o" @9 q9 H; F) u/ ^" a商誉 Goodwill
, P7 n/ ?+ |" v开办费 Organization cost 3 s2 s, H0 ]% d/ W+ G( o5 J) \2 H4 U: c
租赁权 Leasehold
8 n5 _3 |1 H) @. U9 M* i摊销 Amortization 4 X) Y) [5 Y+ t) X. x8 W
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. l5 y2 h# u' @7 U7 n8 S+ k& I（8）流动负债
: P$ A3 l& h$ s! ^3 V$ v% k负债 Liability " }1 @0 }+ i! J, b: K
流动负债 Current liability 7 L# d9 S; ^5 o$ F
应付帐款 Account payable
6 @, ~, V, W7 T# H( k4 v- `应付票据 Notes payable
( A7 r$ I5 k+ n( J贴现票据 Discount notes
7 ~$ g: Z5 Q* z8 L/ }3 O2 c- `长期负债一年内到期部分 Current maturities of long-term liabilities
6 q+ q- I& `7 h) ]& n# |$ s应付股利 Dividends payable & v1 R- c2 s; t( \% `* Q1 a( A
预收收益 Prepayments by customers ; b" s; ~1 l+ z% |
存入保证金 Refundable deposits
3 G1 |0 a4 F7 N8 R应付费用 Accrual expense
, d- I6 X6 Y3 v; R) ?增值税 value added tax
8 x0 T2 w$ B" b1 u, k7 T F营业税 Business tax # s- A+ n( r- h1 r: Z# Z
应付所得税 Income tax payable , {4 H. f3 [. }
应付奖金 Bonuses payable % C8 S- Z9 `) ^2 t2 x: l9 e
产品质量担保负债 Estimated liabilities under product warranties
$ D* B# b4 Q" B8 K赠品和兑换券 Premiums, coupons and trading stamps
4 L- _, c/ {! @# f `或有事项 Contingency
2 L4 l9 v' e/ ]# p3 `) s或有负债 Contingent
) A) o0 @8 |5 F& ]) C$ L2 F或有损失 Loss contingencies , q% o; I1 j( E, m
或有利得 Gain contingencies
& s5 k! M) O8 g- B/ P永久性差异 Permanent difference
- P5 {, V% B0 r! ^* g- y5 I时间性差异 Timing difference
1 x: e" Q2 P# x& r& ?5 c应付税款法 Taxes payable method
% A" x. G( s: J; H. H) ^3 }纳税影响会计法 Tax effect accounting method 9 W8 G: |" I! c* u' c' b* _
递延所得税负债法 Deferred income tax liability method
' H q% s9 m T! {% ]
5 x2 f* O& @5 s8 p------------------------------------------------------------6 l: z7 G3 J! ^- l6 [
（9）长期负债
* D! r' E# X% L5 Q& g( Y' W! V' T长期负债 Long-term Liabilities " i& P1 w5 _9 h# j8 U
应付公司债券 Bonds payable
, H. F0 f. h# g3 E0 H, {有担保品的公司债券 Secured Bonds
) H/ P! ]6 a5 X9 I$ G2 z% F抵押公司债券 Mortgage Bonds + @8 L! N8 i e4 W2 g
保证公司债券 Guaranteed Bonds ' J! d/ \, D- ~( a# V
信用公司债券 Debenture Bonds . ]; D. h. r. ^7 w$ s+ b1 N t
一次还本公司债券 Term Bonds
: I4 N; o" |! _ q8 H; \/ Q分期还本公司债券 Serial Bonds
# B; U* [" P- M4 x; Z- u) n; Z可转换公司债券 Convertible Bonds
3 B6 R/ X4 e' I- k" { H$ l4 e可赎回公司债券 Callable Bonds
: R7 M- C6 C) F" f7 E4 F$ V可要求公司债券 Redeemable Bonds & @4 ~' I0 J: [+ R6 `
记名公司债券 Registered Bonds
8 ?; r2 h: O; K% T, T" O无记名公司债券 Coupon Bonds 8 F, q9 F3 m9 Q. d9 T
普通公司债券 Ordinary Bonds
$ T$ _ A. D' ]4 i: b$ `收益公司债券 Income Bonds
8 N! u6 S1 v; E6 Y名义利率，票面利率 Nominal rate
: D$ Q! o* O+ u$ i Q, W实际利率 Actual rate
8 `) h+ G; \5 g有效利率 Effective rate ! r9 q4 M, I- B5 k% H7 n$ y7 C6 Q5 e5 S
溢价 Premium % \% f& G4 r; Y
折价 Discount
) p1 C) @- Y& s* g面值 Par value
5 D: ]& Z% g" z直线法 Straight-line method
, Y8 B! c# p: }) D实际利率法 Effective interest method
" A' t0 V$ o$ Z! g8 z; O: o/ c到期直接偿付 Repayment at maturity
! p2 x% ^6 K9 k. G* w提前偿付 Repayment at advance
# P! `& a1 d5 P/ g7 ]* [$ i8 Z1 J, B偿债基金 Sinking fund + v1 x, d3 v, K, ^5 P
长期应付票据 Long-term notes payable : b( q; \, S4 C+ J4 Z
抵押借款 Mortgage loan6 s: P& C4 c! W5 D4 a1 A
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3 r$ Y9 i0 _ k, H+ B3 |( x（10）业主权益
5 O9 u- V7 Q' o+ T& D/ }权益 Equity
4 c5 }! v7 [" b" Y' m! \. G业主权益 Owner's equity
/ x" K9 W) @' W/ }- F股东权益 Stockholder's equity - R9 y2 J/ O! s6 l3 \6 I
投入资本 Contributed capital , {! ^4 u; r4 u7 o) X
缴入资本 Paid-in capital
' O1 \; [+ t7 k( s3 Y股本 Capital stock 3 j) x. V$ ?: `6 W& D8 K
资本公积 Capital surplus
1 K3 V% `, c5 |留存收益 Retained earnings
% R: Z, L5 d5 S核定股本 Authorized capital stock
' B3 }( z" E9 \, ]实收资本 Issued capital stock
/ w2 u6 Z3 R1 N5 u. S发行在外股本 Outstanding capital stock
9 `% s6 F( `* I0 j& s5 r库藏股 Treasury stock
p; v/ g' I) q* G; d9 b# ^普通股 Common stock % C, V- Z8 B& ]. G
优先股 Preferred stock
6 x& c) C/ I( O9 P5 y3 R# T累积优先股 Cumulative preferred stock
& D4 ?1 w7 r/ m7 h0 X8 A. Q% r非累积优先股 Noncumulative preferred stock
5 g% Y: J; t" X( R# Q完全参加优先股 Fully participating preferred stock |5 N8 S/ B3 I& {8 n: n
部分参加优先股 Partially participating preferred stock
5 j7 D! O! m$ F2 X; h非部分参加优先股 Nonpartially participating preferred stock ; D3 M ]9 M8 [2 F
现金发行 Issuance for cash
2 F4 `: `& \( b& n" [非现金发行 Issuance for noncash consideration 7 r) H1 B8 N( n& c/ h0 U
股票的合并发行 Lump-sum sales of stock
, t0 [3 A0 V4 u; E) L9 z) ?发行成本 Issuance cost . y/ O8 @4 L0 }! `
成本法 Cost method ! F% {* D% P; U' {5 w$ t+ }
面值法 Par value method & n+ N# X8 o8 A' H$ C: r
捐赠资本 Donated capital , u6 |$ v5 ` s
盈余分配 Distribution of earnings + {' X) N0 W/ W: Y! M
股利 Dividend
& ?9 \/ ?5 S" H+ d8 a# ~& s股利政策 Dividend policy , Y9 A; U2 x( w( }' Y
宣布日 Date of declaration
9 y1 x3 |2 a* s) K6 H+ ^6 _股权登记日 Date of record # W `- |; A$ ?" K& G0 E4 h
除息日 Ex-dividend date
9 m7 J) b. X! z) t2 ^$ j9 w" u股利支付日 Date of payment + y3 u" G; o9 a2 n
现金股利 Cash dividend 7 N" G# H/ F( I/ {
股票股利 Stock dividend
& P& a3 u' {% e拨款 appropriation ' E+ z$ a- ~9 P' n0 s! r! T' R# A
------------------------------------------------------------, z. v* q) v0 Y0 P0 p) B# J% N7 H- l
（11）财务报表 % d% P1 `2 U+ a
财务报表 Financial Statement
4 H! |' [$ T e1 }' ]0 X资产负债表 Balance Sheet
* f+ K/ J6 e, G# W' J6 g6 X5 v收益表 Income Statement * g4 s# Y2 e2 K6 E) f$ Q0 y0 `) z8 t
帐户式 Account form 3 O, P5 p ~7 z: ^8 G
报告式 Report form
, R& \, d) Q7 p7 l# j, R2 D$ P; m编制（报表） Prepare
- ?! Z% u. {3 I! U0 F工作底稿 Worksheet
+ E% ^4 b! Q) t3 h4 t+ g多步式 Multi-step
# U. [, x5 B. g$ d1 P单步式 Single-step
* `; F3 [$ T0 L% d; e( w+ p-----------------------------------------------------------+ `* b5 J; m/ z; n
（12）财务状况变动表
$ p/ s' t1 U0 y+ |1 J3 F财务状况变动表中的现金基础 SCFP.Cash Basis
6 z! _4 H4 c$ p( q（现金流量表）
' M C" z: H+ i( ^6 O7 r财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
; @* S3 b3 f, d" o（资金来源与运用表）
; H4 O& w: W5 k2 m营运资金 Working Capital
; V3 I$ `2 K7 [+ ]& d I# O全部资源概念 All-resources concept
5 V- n; E; [8 S/ e( l直接交换业务 Direct exchanges
4 {: L- w: e$ W5 }" K正常营业活动 Normal operating activities
3 t( ^0 q/ z1 d P3 ?( q! D5 g1 T财务活动 Financing activities 9 e- ]& U9 |/ @
投资活动 Investing activities - h8 O' a6 ^9 }9 G1 a
-----------------------------------------------------------0 S$ K; h8 z1 j+ l
（13）财务报表分析 J5 Y$ G6 V6 `" S6 E0 h6 ~
财务报表分析 Analysis of financial statements
; _( U3 f8 P/ B! ]# G比较财务报表 Comparative financial statements ! U( L# p1 w+ R6 j3 q
趋势百分比 Trend percentage
z# h2 E2 e5 m: S比率 Ratios
% c0 e. [& V% e. u+ [普通股每股收益 Earnings per share of common stock 7 m M6 f& D$ h$ H0 T; e
股利收益率 Dividend yield ratio
# o, G* y# C* P3 j价益比 Price-earnings ratio 4 B- Y: W4 ?& R; w9 c. A7 c
普通股每股帐面价值 Book value per share of common stock , d) p) q4 c, J A9 c7 Y
资本报酬率 Return on investment
4 c! B; Q# }0 O" q) y9 i总资产报酬率 Return on total asset
6 q* @; G$ h" ^# W债券收益率 Yield rate on bonds 4 p: s: v& _( _2 m: D8 t
已获利息倍数 Number of times interest earned
% v* y& ^ S8 d& N5 Q/ n* N; ?债券比率 Debt ratio 6 M2 [0 e/ `( G' t5 t
优先股收益率 Yield rate on preferred stock 0 \+ y5 \0 ]1 [
营运资本 Working Capital
L% i* l% Z: E# b# L T# h周转 Turnover
4 b4 R, n0 j+ u: q) A; Z存货周转率 Inventory turnover
9 Y! j( e9 u c H/ j: ]应收帐款周转率 Accounts receivable turnover
( `7 \/ Q0 o- {+ U& _; E, M流动比率 Current ratio
6 B2 A d# p( b3 O速动比率 Quick ratio , m, c4 w7 |" y- r, }$ j
酸性试验比率 Acid test ratio
5 h& q3 y. Z) A2 O" E: N------------------------------------------------------------
6 @ {' w8 e8 n) o( Z0 h/ F! n4 N: c$ B- N0 B @" f. e
（14）合并财务报表 ; d, s+ i5 b4 X& }
合并财务报表 Consolidated financial statements 3 g" h; y6 O5 O2 q: A" \
吸收合并 Merger
2 t% V2 i7 G+ K) W; N9 d创立合并 Consolidation , E# H+ ~7 E1 i/ z3 x+ T" u7 W
控股公司 Parent company ; C8 f# |2 m6 x- B2 U4 r6 u0 \" H, u! y% e/ A
附属公司 Subsidiary company
* j+ P; N/ I& W1 A2 F, d7 i! B少数股权 Minority interest
% [* [. f* u" o1 ^' V l9 E6 _权益联营合并 Pooling of interest & f. h p! ]4 `' ~7 f+ }
购买合并 Combination by purchase
$ ]* c3 V v% v/ @/ L4 |权益法 Equity method
1 ~ J! S( k* ]. P成本法 Cost method
' G: T+ v( m, V% C" _
( s v! b4 X' Z' f------------------------------------------------------------
2 Z) a2 a1 m3 c0 k u) E* a) q9 O（15）物价变动中的会计计量
' `) \; l3 k6 D0 j/ i$ V& R: I物价变动之会计 Price-level changes accounting
; H" f) s T- ~3 I; n& `一般物价水平会计 General price-level accounting 7 h: U2 y4 d! C
货币购买力会计 Purchasing-power accounting
4 K) `" p1 K S$ ?% \3 J X, [$ [& G8 h统一币值会计 Constant dollar accounting 5 o- \: X$ q! v- t& R
历史成本 Historical cost
2 [; O. \4 a g6 P$ b% F) l; D现行价值会计 Current value accounting + h8 G V6 G; x! z s4 u( n/ W, X
现行成本 Current cost 2 q6 V/ h" Y3 @ `" x- _6 G4 o
重置成本 Replacement cost 5 L* \3 E* {+ ]" x# ?
物价指数 Price-level index & \" [! M0 S: a4 X7 q
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 1 ^2 U( C! _( r0 Z. B' @7 y% _
消费物价指数 Consumer price index (or CPI) ( s% f: V5 t1 |0 I- n" C$ X' |3 v
批发物价指数 Wholesale price index $ f8 J0 o+ ]. y+ V" N
货币性资产 Monetary assets $ V6 C4 b1 y4 ^) S+ q& o
货币性负债 Monetary liabilities ( F5 j; ?/ K+ p1 Q0 K) J
货币购买力损益 Purchasing-power gains or losses
6 V( y# e# m* N4 f+ y/ H资产持有损益 Holding gains or losses
* r _! o6 t0 z9 v未实现的资产持有损益 Unrealized holding gains or losses 4 C5 e R- A: O& C4 g0 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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楼主
发表于 2005-11-13 11:42
