 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 # f! O2 S" w' t! g
会计 accounting + H6 `3 k2 n- V; c9 |* }" K% m
决策人 Decision Maker % |* O3 y% R3 I) d
投资人 Investor
* n# m4 X: w$ D* W( X8 p股东 Shareholder
* [8 L- j: a/ o3 q债权人 Creditor
# D, m0 ~2 u W' F6 v8 R- k5 k财务会计 Financial Accounting
3 p& [$ T- u# z8 V管理会计 Management Accounting
9 @! a) x* V4 e$ I+ s/ m成本会计 Cost Accounting
% i2 o7 _2 g: S私业会计 Private Accounting
. Z' e9 T. |; i2 I公众会计 Public Accounting
# H* c- ?6 n) a4 Q5 j5 S% `注册会计师 CPA Certified Public Accountant 1 n3 n( ^5 G1 h; D# g9 l" U, r
国际会计准则委员会 IASC % W7 c" e7 @7 D* G' @+ X8 p
美国注册会计师协会 AICPA
( B1 M5 ?3 {3 U% `2 G+ H财务会计准则委员会 FASB
! }5 A9 |- \, A) M/ p6 G4 X管理会计协会 IMA
$ ]# f3 e. T9 D/ R _' S8 r6 m美国会计学会 AAA
; o4 w) b" i1 q6 g税务稽核署 IRS
6 I3 j+ ]& @, d, J独资企业 Proprietorship . Q' ~: D( P. h" i1 j+ J
合伙人企业 Partnership - y# J) v( p. }& E6 ?
公司 Corporation
! |9 ?* ~- R; v* [会计目标 Accounting Objectives
6 g* ~ n; u9 B$ G" ~会计假设 Accounting Assumptions , H3 R5 G6 r2 W5 v2 Y2 ~
会计要素 Accounting Elements 8 y% B/ a5 W5 o" d; @/ m3 _
会计原则 Accounting Principles
1 Q5 D Y6 n9 j2 C会计实务过程 Accounting Procedures - L1 z2 |5 d, D# _" H
财务报表 Financial Statements " \. K1 M: X+ W* p+ x
财务分析Financial Analysis
5 c' ^( Q. P: Y, L会计主体假设 Separate-entity Assumption 9 A/ y# G; G; r5 s+ `6 `+ h
货币计量假设 Unit-of-measure Assumption
$ ^( S1 K9 V1 X3 R+ U5 m1 U持续经营假设 Continuity(Going-concern) Assumption
0 [, {# Z6 Q! \$ V# y3 Q会计分期假设 Time-period Assumption 3 ^, c9 c2 T) @, ?1 L) `+ |" u% L" n/ C
资产 Asset
7 p9 q+ g1 U0 j% h( K4 v4 H& [负债 Liability , {1 J, t& ], h B) C* C
业主权益 Owner's Equity 3 @) s2 K; u8 @ \
收入 Revenue 4 @( R$ X* K0 ` J5 r/ B
费用 Expense
' B- P0 ?, _' @3 k收益 Income ; a- J' r# F7 i. Z; A7 T
亏损 Loss 4 P' _5 z: q8 v- l. }
历史成本原则 Cost Principle
" k+ q8 _5 n4 n+ L# U收入实现原则 Revenue Principle 5 A$ m, d7 Z* _ y' K0 D2 S
配比原则 Matching Principle . |4 @! k2 v k: C7 ~( C, b7 n+ y
全面披露原则 Full-disclosure (Reporting) Principle $ Z) m. M0 v a9 ^% g) l, s$ t6 W
客观性原则 Objective Principle - p5 I5 @, l( \3 J. Z
一致性原则 Consistent Principle 4 G+ d2 p% {( w; Q" y. I% t
可比性原则 Comparability Principle 8 ]) i4 ^8 q- w. n- T$ B C
重大性原则 Materiality Principle7 J7 C; |* M1 k. V3 R' @; \$ g% c
稳健性原则 Conservatism Principle
( O% Q1 V- q2 H1 b. \ R4 t权责发生制 Accrual Basis ' G S- N2 X7 d, _' z) R" p
现金收付制 Cash Basis 4 D1 J B3 h t
财务报告 Financial Report 8 X! h0 b. l2 Z4 m I. L, g4 T
流动资产 Current assets 4 l1 @% b4 L) l0 s1 L
流动负债 Current Liabilities 2 ] E* s$ ^$ d, A7 T
长期负债 Long-term Liabilities 1 m2 N, `2 K* H, d" k/ n
投入资本 Contributed Capital
% Z! ~2 b* {6 e! m留存收益 Retained Earning
. M( ^2 u& J. s1 S' _+ @! a6 i/ e# Q7 g1 U, ^
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（2）会计循环 9 X! ^( y* O' c5 M/ r2 f' C c
会计循环 Accounting Procedure/Cycle - U I! E, G7 |' J6 r" l4 D# X, i# T
会计信息系统 Accounting information System
. k& p B" u1 I% x; p1 y! p帐户 Ledger
* o$ U4 T: ^ [4 E% c/ {4 K+ _会计科目 Account & Q0 J% ]2 i( S( U
会计分录 Journal entry
7 ?! H* l' m- m" t* H5 Z0 z原始凭证 Source Document
- l" E' ^' v# p# a/ e日记帐 Journal
# o; I {4 J4 y- R总分类帐 General Ledger $ N7 y# z- j9 d) {- Q3 V5 ]1 R4 N$ U- L
明细分类帐 Subsidiary Ledger & C$ \; q. c6 i+ N
试算平衡 Trial Balance
9 J) d. W) i4 c现金收款日记帐 Cash receipt journal
6 u. y0 H* ~. r- e现金付款日记帐 Cash disbursements journal
% |& x6 V) Z( J8 W6 W$ \销售日记帐 Sales Journal 4 j% j& B/ D2 p9 _5 _7 N) Q
购货日记帐 Purchase Journal
4 X. Z6 z0 P* Y! i普通日记帐 General Journal 7 T% Z% |- r0 K3 ^
工作底稿 Worksheet / f5 F0 F6 o. W* J2 S4 ?/ g
调整分录 Adjusting entries X# `5 W/ b4 e% `7 M/ R0 F
结帐 Closing entries 6 H# z; _- s. i
6 G, w* F. i3 N M1 F8 T3 a
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4 H4 D+ U6 `' |8 x; c) F（3）现金与应收帐款 ; K" M8 D# e6 m# ?& z
现金 Cash
# I: L6 }! ^$ q8 X/ j" E% F) x银行存款 Cash in bank ' b8 K" g/ e9 J1 i* o- O( l/ f
库存现金 Cash in hand
. V. j+ U& e9 t5 X! J& Y流动资产 Current assets ) T/ y8 p- `+ @, }6 y
偿债基金 Sinking fund
* d! P# U4 l! N6 C定额备用金 Imprest petty cash
$ I% _1 _9 i4 v7 E支票 Check(cheque) 7 O/ V$ ?4 r2 m. C2 U1 Y
银行对帐单 Bank statement 6 |5 b2 c- A3 M2 H1 I
银行存款调节表 Bank reconciliation statement 2 O% V$ H3 |; n0 L! R7 ?
在途存款 Outstanding deposit
0 [ n9 P# T# @# n6 N3 c' r在途支票 Outstanding check 8 v0 s2 |5 X4 Y% N. ]: P( a
应付凭单 Vouchers payable & E% N+ O9 ?$ h2 o& |) U
应收帐款 Account receivable
* T5 H3 v( V7 w, A, m应收票据 Note receivable ; u* i, n" Z) ~8 H
起运点交货价 F.O.B shipping point ) s- e, l1 I( O/ T* @2 J
目的地交货价 F.O.B destination point
- N( J Y4 |2 Q- ~5 q8 r" \商业折扣 Trade discount % f+ S, z- M3 o
现金折扣 Cash discount
8 t% A( E% v. f& B. A4 d销售退回及折让 Sales return and allowance + t( I! A- @5 y ~# h. J+ T7 w
坏帐费用 Bad debt expense
; D6 B2 R/ l' k( d备抵法 Allowance method
; V0 L" y$ c! ] z备抵坏帐 Bad debt allowance
5 V' Q) t. \$ z' J/ ]5 c损益表法 Income statement approach
k* S6 M3 E( {: |8 l J; @资产负债表法 Balance sheet approach % S, e9 Z% E ^0 f
帐龄分析法 Aging analysis method 1 t! n1 Y: a- m( o* c& j! l' ~
直接冲销法 Direct write-off method }8 e$ d& k3 `. u* o- k
带息票据 Interest bearing note
* j2 s2 A' C7 E. K7 @1 W) b不带息票据 Non-interest bearing note
. l* j8 N* _6 d; Z出票人 Maker
1 E4 }* o3 b) k& |+ |受款人 Payee
9 c8 {: M5 @- |+ R* A本金 Principal
3 Y3 I0 w9 G; w/ T+ F利息率 Interest rate
6 ~& k! R8 E7 I2 ]到期日 Maturity date + D$ N) j6 L, Z
本票 Promissory note
$ B5 M5 n0 ?+ ^+ {! S3 q9 n9 z贴现 Discount $ Z2 p6 j! F/ f* n
背书 Endorse : Z) F6 {! y" |& F, l
拒付费 Protest fee ; M6 q" j1 g7 }& N
- V$ n3 M% X& ^% k9 O$ Q
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- n M+ V+ N- ]; Z* r# c（4）存货 ) a7 c! d4 A" A$ M) {
存货 Inventory
3 R5 m& v& ?4 M0 s商品存货 Merchandise inventory
8 h2 j$ C% J. U6 N& X; B+ {产成品存货 Finished goods inventory 8 H2 V$ a8 r; n% V5 q
在产品存货 Work in process inventory
9 [& E8 z" I9 { E7 X原材料存货 Raw materials inventory
m' \' `6 X0 N0 ~6 U起运地离岸价格 F.O.B shipping point
+ g. e, x) i9 U- H目的地抵岸价格 F.O.B destination " x4 {* f3 e! N* t, O5 e% O
寄销 Consignment ! `- V5 {+ E* |( a4 k4 y
寄销人 Consignor
( y) b7 J8 P7 u! x( D# c9 S5 j承销人 Consignee
. h1 |/ _4 G# F* j7 N+ x% S定期盘存 Periodic inventory : f) X. o) M0 J, T. v g
永续盘存 Perpetual inventory
& R. s8 W8 V2 V( S3 M" R购货 Purchase 1 G2 ?2 |; y5 e& w
购货折让和折扣 Purchase allowance and discounts 4 f1 O( m) C' K% n8 I! Y+ B/ y
存货盈余或短缺 Inventory overages and shortages
3 A5 z" @8 V4 \' }分批认定法 Specific identification 9 f& e6 q4 c! b0 w) V# E
加权平均法 Weighted average ) U/ f. w$ y. N- \1 `& Q0 o
先进先出法 First-in, first-out or FIFO $ L! s. K# k" y5 x0 U
后进先出法 Lost-in, first-out or LIFO
2 S- T2 O$ c6 `5 T1 X) s- G3 a移动平均法 Moving average
0 |# P1 R9 T7 q# \成本或市价孰低法 Lower of cost or market or LCM
% O- {2 c+ E% M: y市价 Market value 9 g; S5 n) b4 h9 f
重置成本 Replacement cost
5 T! l e" R$ i$ e可变现净值 Net realizable value 3 d' q) `9 _( d) O
上限 Upper limit 7 V: [) W' ?! I; {& z, F0 S0 d
下限 Lower limit , x% H2 G0 @: f" f; u
毛利法 Gross margin method
# N+ { v4 P5 M2 ~' w零售价格法 Retail method " ~- @" ^ p2 j) }" z$ `
成本率 Cost ratio & f0 W0 s2 ]0 J. T
% ~7 N3 k- W3 g% e
------------------------------------------------------------" Z+ { y# o( b7 Z" `! R. p1 J
（5）长期投资
. r5 D z& X4 n, Q; A$ a长期投资 Long-term investment 1 q X; i# r$ m
长期股票投资 Investment on stocks ) B) o& m: E& L# n
长期债券投资 Investment on bonds ! z0 Y) w4 j2 t! U' K, ~9 n) L! p
成本法 Cost method 0 r- u5 c& n' A [; U
权益法 Equity method - K3 R1 F$ F6 d! W5 q/ b8 _; A x
合并法 Consolidation method
" X. ?: |9 e3 N+ s8 S0 G3 ^* Q+ ?股利宣布日 Declaration date + j, n. ~4 k n3 M0 }% W7 `
股权登记日 Date of record
& Q5 v; L0 S3 w0 r除息日 Ex-dividend date 4 C8 Q _. J$ `: U
付息日 Payment date
) Q, }) c3 [ @, F, G债券面值 Face value, Par value + D# P- o4 r7 K* d; ]
债券折价 Discount on bonds $ w) X& \0 N6 d! |1 `: G" S
债券溢价 Premium on bonds # d+ ~2 H9 m2 j! j( L' a$ ~
票面利率 Contract interest rate, stated rate
; H9 x& k+ s% T4 y2 D' T市场利率 Market interest ratio, Effective rate
! L' ]1 _1 _% u' I( X4 @4 g( H普通股 Common Stock " S$ Q: ~- J# B+ j# N2 h
优先股 Preferred Stock . _9 D. F8 h, ^4 m. x
现金股利 Cash dividends 2 J, x8 q; _3 w
股票股利 Stock dividends ' g, F+ w$ M3 o d: q" K
清算股利 Liquidating dividends ) B! Y- _$ _. V! M5 @3 H
到期日 Maturity date
* R M2 l5 I! U到期值 Maturity value
& ?7 l% U4 G* H. s6 M直线摊销法 Straight-Line method of amortization ( ]. B& b* \: t9 }
实际利息摊销法 Effective-interest method of amortization
v9 q. j, O! g
4 F# B0 h' \6 y0 v( L8 @; [. z---------------------------------------------------------8 j% T6 e3 ?( z% y
（6）固定资产
7 o9 ^! q6 @, C7 y# O, q4 c固定资产 Plant assets or Fixed assets
' F9 U. _! t: D, ~# N) L E, y+ Y( _原值 Original value ! @0 Y5 O$ g+ b. j
预计使用年限 Expected useful life 6 m, |6 d1 v. U" }9 T I
预计残值 Estimated residual value
( ]2 z7 s: v/ }/ J* l6 d& t, t折旧费用 Depreciation expense % H% e( C% i" u* x& |: O r
累计折旧 Accumulated depreciation 1 k6 I, W8 o0 }/ ]" g, T
帐面价值 Carrying value
5 @! L& f, l+ K% A! `9 ]0 ^; J! }应提折旧成本 Depreciation cost 3 R9 F" d1 L2 U7 z! s" d
净值 Net value 3 h: ]! [3 s! ?- A. i, S
在建工程 Construction-in-process 5 N# i, |2 u) m$ o; z
磨损 Wear and tear
& j. D$ Y Y! i! m. X6 \过时 Obsolescence
2 I+ f( I; V- z, }' i$ p+ E直线法 Straight-line method (SL)
`$ W; G8 v4 `7 O工作量法 Units-of-production method (UOP) - Z$ ~; o$ c7 p% W4 e" a4 ] h
加速折旧法 Accelerated depreciation method
) J+ A* I1 S$ Q; P双倍余额递减法 Double-declining balance method (DDB)
5 B! n3 R6 G7 X3 A, H; I年数总和法 Sum-of-the-years-digits method (SYD) * _5 a# }, g* u7 N0 s# A6 Z
以旧换新 Trade in ) ` _( X* U% \7 |: W; H, F
经营租赁 Operating lease
# X& T/ o% Z3 `0 T融资租赁 Capital lease . h1 M% }, Q. k$ F6 J' Z' f
廉价购买权 Bargain purchase option (BPO) 0 b E( x7 Z8 o2 {" {. j; V2 P
资产负债表外筹资 Off-balance-sheet financing ; d* f4 e2 w) [' P
最低租赁付款额 Minimum lease payments; [ `5 S( Z4 c9 P" Y( e4 t) }
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（7）无形资产
' b8 ?+ n4 i. {" }3 Z! n无形资产 Intangible assets 0 S$ P3 i+ }4 l) a/ u# j$ q) T0 y1 X
专利权 Patents
7 r0 @' r! \) z) r3 R0 ?商标权 Trademarks, Trade names
( s$ U) b* C- K" b3 }著作权 Copyrights 8 T' v; M4 E! d& W# ^8 ] h+ Q
特许权或专营权 Franchises ) b& Q6 N& L2 H! y
商誉 Goodwill 2 @) T8 u; m* m5 D3 }2 W
开办费 Organization cost
3 v5 ~9 d) @: |租赁权 Leasehold 5 X* [, s3 c- `
摊销 Amortization
, K9 {) f& T. j. y--------------------------------------------------------
2 m M9 J5 Q6 L# u2 k* V（8）流动负债 . T( N. t, L( g3 P- _
负债 Liability U" R! V) a+ Q
流动负债 Current liability ) K1 l( e* P+ n- I3 [: m; z0 n
应付帐款 Account payable ' R" r1 [/ i9 I. L: y" N' f
应付票据 Notes payable
- }% l) k" A3 Q+ a' x& J3 ~贴现票据 Discount notes
; p2 i( b2 s; c( o长期负债一年内到期部分 Current maturities of long-term liabilities
7 X, q* a) p' V# B1 l( k应付股利 Dividends payable o2 v! _& @1 w+ {8 Y0 V/ C, K
预收收益 Prepayments by customers
0 K% [8 }- m e" J- c t3 ?* a存入保证金 Refundable deposits
5 A- Y# z& W- i) n% O, K& j应付费用 Accrual expense
: a1 | H" M4 g1 {增值税 value added tax 9 |' ^5 e& W3 q# J! c8 ?6 z6 [
营业税 Business tax
9 `6 K; A2 [1 ~: ~0 I8 ]0 u应付所得税 Income tax payable
+ m4 `; H/ _, d( {$ A) X应付奖金 Bonuses payable
3 Z! J& ?2 p$ Y) F) J产品质量担保负债 Estimated liabilities under product warranties ) K$ i* k; A( E$ _ B
赠品和兑换券 Premiums, coupons and trading stamps
4 d) g9 F+ Q0 ~9 j# `, Z或有事项 Contingency ; I4 [- i7 D5 l( n1 b
或有负债 Contingent . a8 u0 Y* n8 j! l8 E
或有损失 Loss contingencies ! C+ |: S% `$ Q0 e# {; Q3 h
或有利得 Gain contingencies
' x q v# o0 m# ]永久性差异 Permanent difference 8 a+ \: g9 }5 I& B5 k
时间性差异 Timing difference
! h5 Q- e5 j/ ]5 a" r" ]应付税款法 Taxes payable method " A a8 k" N) ?; ?! z; \
纳税影响会计法 Tax effect accounting method . z. B: Z5 d" k, g% n% m2 u8 j2 j
递延所得税负债法 Deferred income tax liability method
" C" A- {2 ?8 I
0 `+ y7 a4 O. U$ g* h( M7 y------------------------------------------------------------( @0 [0 N; S& `5 p3 F
（9）长期负债 & N- o: N9 }. X4 O, g
长期负债 Long-term Liabilities
3 |; D, @; o m3 x, v应付公司债券 Bonds payable 7 m7 }; t& k3 B7 p4 f0 B3 s
有担保品的公司债券 Secured Bonds ( Y+ z! l n7 W+ h& K$ F, M
抵押公司债券 Mortgage Bonds l6 @% x& \* G/ T0 t P3 ^7 M6 c0 r
保证公司债券 Guaranteed Bonds 9 U ^( A. Q4 [& K% d. N6 l
信用公司债券 Debenture Bonds
, q+ R7 {4 E) B2 v8 ^* B一次还本公司债券 Term Bonds ( Y9 _- O! `4 w. s0 G% ^
分期还本公司债券 Serial Bonds
% o0 Z, { j( O( W z可转换公司债券 Convertible Bonds , t1 v. |- c% W7 n' C
可赎回公司债券 Callable Bonds 4 S' b# @% R0 O2 K# R3 @) M# K) F
可要求公司债券 Redeemable Bonds
n8 [/ W9 o1 K记名公司债券 Registered Bonds
( T& M' @% K6 T2 s1 q7 `9 k无记名公司债券 Coupon Bonds
0 `! B& I$ B; y$ W" u2 V2 F9 n1 `普通公司债券 Ordinary Bonds % r: d) c7 U/ J8 e: p* U
收益公司债券 Income Bonds
. A2 M1 K8 d5 _! l; ^名义利率，票面利率 Nominal rate 8 W& A7 J- ^, j4 N' }! h
实际利率 Actual rate
6 x, C" L/ [! N0 Z% p9 f+ S. r3 Q有效利率 Effective rate
$ L( f; P3 N* P5 B' o$ O9 p& V溢价 Premium ( S' R6 c. L2 X4 l
折价 Discount + d% M* G- r4 d1 P4 a7 i
面值 Par value ! ]" f: G' m: D5 [9 t" Q
直线法 Straight-line method
) j1 c; K" `+ n* G' n实际利率法 Effective interest method ; i! G0 R' `1 t( S6 R; R* r
到期直接偿付 Repayment at maturity - a# i" C& \1 M0 e- i( ]8 t- T9 {
提前偿付 Repayment at advance
4 {7 Y# u) y( [偿债基金 Sinking fund
. s5 e8 o" Y( q$ _7 S长期应付票据 Long-term notes payable 7 r) p |3 O. c4 l5 g9 ? A: _
抵押借款 Mortgage loan* x, F$ \+ ~+ E/ W& H$ ]. N
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& ]1 l N8 b/ k9 b d（10）业主权益 7 p8 b7 x- u9 C, G, @
权益 Equity 9 u! C: ?6 d+ Y& a" M( D
业主权益 Owner's equity
# H+ E) M: `3 @9 r4 O- ^/ E! W股东权益 Stockholder's equity
6 \5 A6 {3 Q t6 {' S& W7 H; p( |+ j投入资本 Contributed capital
7 ~5 G* A1 ?; p缴入资本 Paid-in capital & M$ i. d/ l0 S4 } o# M) p
股本 Capital stock
" V* I$ f m: U7 W i% E: M资本公积 Capital surplus " n7 X; B/ c) q& O
留存收益 Retained earnings x( d! }* \* L: e" Y0 \ M
核定股本 Authorized capital stock ( e& _) h% p. P" W
实收资本 Issued capital stock * v6 ~0 e/ [" L) P" j; O' `
发行在外股本 Outstanding capital stock $ ]3 H, H) g' K8 g5 `- @( Q1 N- Z$ j
库藏股 Treasury stock
8 b0 i# G( T1 I0 X( U6 \' O) t普通股 Common stock
! {4 s9 _7 B% i优先股 Preferred stock
% K9 I( Z5 V( r. T# O& m累积优先股 Cumulative preferred stock & T/ F$ v u5 Z- H, B
非累积优先股 Noncumulative preferred stock 7 a: `2 @6 W+ {
完全参加优先股 Fully participating preferred stock 8 ?5 G: s; z- A% m0 T. Z
部分参加优先股 Partially participating preferred stock 3 U6 X& q, V2 v& C
非部分参加优先股 Nonpartially participating preferred stock : N! e T4 R5 l+ O1 _% X
现金发行 Issuance for cash 1 t; B& L3 k6 {" I5 v
非现金发行 Issuance for noncash consideration ( W: `1 Y' [5 `) t, s# c
股票的合并发行 Lump-sum sales of stock
, y, H! S* x/ a" [发行成本 Issuance cost , Z9 y, k& [0 F1 U; C! s% Q) I0 Q
成本法 Cost method
7 ?. V6 K/ ~5 L+ c3 c面值法 Par value method ' |6 i5 ? B# @- y; k3 x! D' j
捐赠资本 Donated capital " @& Y5 Z$ Z# h; \8 A' v
盈余分配 Distribution of earnings - Y% W% ~% v+ L _+ F
股利 Dividend
# T& ]( `3 s; ]; @( K股利政策 Dividend policy
0 C! I1 ]8 M) E0 k* p, L2 z宣布日 Date of declaration
8 v# N* {" r5 s9 V. n6 p! ?股权登记日 Date of record 9 @, t" u6 s% d: q8 g8 h- j
除息日 Ex-dividend date n, M( p: G4 }" `% i7 L1 t
股利支付日 Date of payment
" j3 R) w4 X% Q现金股利 Cash dividend
0 [, f- f- G, n. x" d# ^) J股票股利 Stock dividend + E9 T( ~/ G5 |$ G
拨款 appropriation
" i2 g1 G' T2 @- d------------------------------------------------------------4 m& m2 r- ^5 e U. w) ^
（11）财务报表 . f0 r8 }- p3 z: G
财务报表 Financial Statement
9 o3 W r# t3 `- H4 j) U( M资产负债表 Balance Sheet ( P7 O6 }* W5 [3 R7 q
收益表 Income Statement 2 Q/ j; r8 t" Z0 d( k% X
帐户式 Account form
4 z: B7 F# f9 ]( n报告式 Report form
3 M4 l8 l' j i4 Y编制（报表） Prepare
* Z( k; y6 k# X' D; P0 K6 C工作底稿 Worksheet
& r3 B- i% h( r1 c/ b% a多步式 Multi-step 6 T- b A9 P7 R+ K" V/ n% e' q% P/ \
单步式 Single-step - R# [ i2 z2 L1 q. n
-----------------------------------------------------------4 F/ r1 j3 W4 B. _& ]# p( [
（12）财务状况变动表 5 P# S N4 b$ S4 e
财务状况变动表中的现金基础 SCFP.Cash Basis
$ o, g: q2 j& q: L# G$ _# X q/ v（现金流量表）
6 d, l- P+ S/ T- \. U财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
7 x, o/ `, L6 {+ r5 I- t（资金来源与运用表）
0 E- D) y( H2 o9 y$ l7 r! P营运资金 Working Capital 2 I4 L. w" B+ q" n# @" y$ t7 s
全部资源概念 All-resources concept
1 ] F; L& C+ d4 H" |+ M% D直接交换业务 Direct exchanges 7 @ q- Q P( H4 t ]% ?5 |
正常营业活动 Normal operating activities 4 T1 p9 S3 ?! L5 ^2 `) k1 I- d [
财务活动 Financing activities ; L/ ]! _( `( G0 ~
投资活动 Investing activities
* i* A3 k2 w- j _ V T-----------------------------------------------------------
2 Z' H y( J- v) x! I- K（13）财务报表分析 : R* `1 h! @& c2 `5 m0 C3 ]& N
财务报表分析 Analysis of financial statements ; S/ U, I0 j9 T. o$ [& N
比较财务报表 Comparative financial statements
5 V2 K F) J q# }3 X: i+ W6 D趋势百分比 Trend percentage
; o* g% q0 g; q4 q2 Y4 Q比率 Ratios
8 P m$ ]1 Q# C& F: x普通股每股收益 Earnings per share of common stock / O9 v; x5 d: g4 d2 V
股利收益率 Dividend yield ratio
, r& h. w z$ k; Y( b价益比 Price-earnings ratio 7 Q9 p4 `, ]4 N/ M3 }3 g8 x6 L
普通股每股帐面价值 Book value per share of common stock % L8 E$ l% E7 I
资本报酬率 Return on investment j, N! f3 K# [" u- P$ I+ U# R
总资产报酬率 Return on total asset
8 P3 E8 ^# R9 f2 w! u2 T) ?# G债券收益率 Yield rate on bonds
) N5 e2 o) V6 }9 z, ?* R; R已获利息倍数 Number of times interest earned
; E4 P5 Q, q( N; \- K( \债券比率 Debt ratio
7 G" e4 U& X9 r9 ^1 Z优先股收益率 Yield rate on preferred stock
% Q5 H+ d t9 V2 N营运资本 Working Capital
+ @' p7 L1 A7 h* _# k周转 Turnover / g& {$ j& n+ Z: w
存货周转率 Inventory turnover
- _$ U: V$ S% E( u" F8 c% p应收帐款周转率 Accounts receivable turnover % @6 V7 C! f6 u: @
流动比率 Current ratio ! u( X# S- C4 r
速动比率 Quick ratio
/ ^5 U/ a) i3 m' y8 c4 u# H0 e酸性试验比率 Acid test ratio% c. j4 p$ W$ ]0 S3 l
------------------------------------------------------------
/ b& r5 e1 b- P# b" B: M
, P0 q! _0 F4 M6 O) q: u- o（14）合并财务报表 # N% \/ [7 v& i0 x
合并财务报表 Consolidated financial statements
5 S4 f8 a* y; S8 h4 `吸收合并 Merger
% |2 H3 n8 ]4 g创立合并 Consolidation
; O9 U% L+ ?( Z+ a# R1 |控股公司 Parent company + i% c0 f. U% o8 H& d" {2 X
附属公司 Subsidiary company
' [+ h/ O7 b3 R4 ]( p少数股权 Minority interest % S: t4 |# } W1 D. Q/ w
权益联营合并 Pooling of interest
3 m: ~- k# }0 o/ O0 R购买合并 Combination by purchase
: X. B9 T- h* ?9 h1 p" w4 j权益法 Equity method
3 G9 p! m$ _& f! u% w7 R成本法 Cost method
4 i U; X3 r" n( a5 O1 J
/ W- x" b4 [, h4 W------------------------------------------------------------1 ~$ ^/ X ^0 j' D
（15）物价变动中的会计计量
- F1 Y* N% O8 e! P, d1 n0 y物价变动之会计 Price-level changes accounting 3 O9 i8 e- D8 _# K3 }0 z. r6 b
一般物价水平会计 General price-level accounting - s# j$ P9 Q) v( e* B
货币购买力会计 Purchasing-power accounting 9 I& p& Z& _( E Y
统一币值会计 Constant dollar accounting
7 l: m; O3 c# K; ^3 F. k3 o历史成本 Historical cost . {0 x: L. y, i; y7 |
现行价值会计 Current value accounting , W R& N" \( z' L) F
现行成本 Current cost
# E: X# s# a9 ~1 ?2 i& H$ z重置成本 Replacement cost " x) \; {9 L5 j$ P# r3 a
物价指数 Price-level index ! Y; a7 n! s; F2 X, ?
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
) [; `% [$ u( z! P! X' v9 Z消费物价指数 Consumer price index (or CPI) 2 u9 w& a6 R+ _
批发物价指数 Wholesale price index , p- L+ {. e9 X1 H9 p/ b9 j4 q1 {
货币性资产 Monetary assets # \3 D" n9 r3 y1 j8 M
货币性负债 Monetary liabilities
* |0 B& |. _: b, a2 ~/ `货币购买力损益 Purchasing-power gains or losses
& c8 s( s _5 W2 Y' U/ _资产持有损益 Holding gains or losses % B& i% F; d% @* p
未实现的资产持有损益 Unrealized holding gains or losses 4 p* m; H' o8 h* Q
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
