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（1）会计与会计理论 : L: p1 Q; \: n$ ^+ N
会计 accounting
# z/ R5 f% I" {决策人 Decision Maker + I9 e7 j: Q) x+ N4 e4 f
投资人 Investor 2 ~& T) ~" C* f( r- w
股东 Shareholder
, N! O0 d7 ^- }1 `/ Z债权人 Creditor
6 y# d* ]. ~# Y财务会计 Financial Accounting
) T: c+ K* k! R( ?) m P, p管理会计 Management Accounting 6 s/ i% o6 w+ ^! M
成本会计 Cost Accounting / a4 _$ P( U" S; E) ~1 D4 Y
私业会计 Private Accounting - \% t* _! e! K
公众会计 Public Accounting 7 n; Y# p; o$ G+ N- z8 j3 D
注册会计师 CPA Certified Public Accountant ' V R* \0 C* l4 c
国际会计准则委员会 IASC # _& x7 K$ d- c0 {9 ~0 a3 R; c' M3 A. D
美国注册会计师协会 AICPA
9 }1 R* K9 y8 {. h; T8 I2 r; J. m* e财务会计准则委员会 FASB }! z8 O# ^. A9 N* ~2 d- O
管理会计协会 IMA
g7 a; B/ R: m1 H/ h8 I4 f美国会计学会 AAA 4 J' U7 `( U, u! i
税务稽核署 IRS
' v! a+ {* Y5 Q9 y# {- ?独资企业 Proprietorship
& o% E [4 v: h" Y5 U" y2 k3 E合伙人企业 Partnership
" u0 R, v# @0 |. t公司 Corporation
2 \7 R4 t9 b/ J1 a; q) I0 h& \会计目标 Accounting Objectives
5 B* Q: G- y- p会计假设 Accounting Assumptions
: m* w( _. M* R* M8 W会计要素 Accounting Elements / E+ u( b% K0 d5 ?
会计原则 Accounting Principles ) v! t3 m- h% d$ s3 ]% B9 R
会计实务过程 Accounting Procedures
9 V6 l, B }- r- M1 i9 {财务报表 Financial Statements
% X1 N+ n, D# v6 D% P4 z4 X! {/ Z财务分析Financial Analysis
3 l5 i. }6 l/ Z! v( J. b会计主体假设 Separate-entity Assumption
% _; h1 m9 c8 S& @/ S! G9 t货币计量假设 Unit-of-measure Assumption
6 ?5 J! u, P( `, O3 U* _持续经营假设 Continuity(Going-concern) Assumption
6 X6 p3 Y+ w1 N# G# S) l2 Z会计分期假设 Time-period Assumption & U# T- r4 \$ z. f9 U; [
资产 Asset
2 }5 h0 n! k6 ?0 ]负债 Liability - L' j ^1 q* b2 _: Y. w6 K3 ]2 [* k
业主权益 Owner's Equity
+ @+ f4 U5 ~! z6 m P收入 Revenue 9 w! o5 s7 O* Z+ A' X
费用 Expense
/ L7 R. e( i1 P; f* K收益 Income ! t' h5 n" n# S0 C0 Y3 p
亏损 Loss
" B; v) ]2 O+ N8 V. }+ o0 V历史成本原则 Cost Principle . i: B: _7 \ @+ |+ ]8 @
收入实现原则 Revenue Principle % x+ O7 M% x1 c7 V
配比原则 Matching Principle
2 ?1 d) ~" c" _全面披露原则 Full-disclosure (Reporting) Principle + ^3 _7 y: J7 b- A5 @
客观性原则 Objective Principle - R9 y, Q4 g2 E& L$ e* R! Y
一致性原则 Consistent Principle ( f1 B7 j+ Y8 G, p, v# r
可比性原则 Comparability Principle $ P0 J- J, e* X4 \ E3 N
重大性原则 Materiality Principle
: }3 a7 o& D! T% {6 C稳健性原则 Conservatism Principle
3 ~4 H+ k6 P( e2 g0 f% p. }# C权责发生制 Accrual Basis + A6 U' F/ v( N5 i8 U5 ?6 ? Q6 G. g
现金收付制 Cash Basis
: h! q4 L D' r1 w6 ^财务报告 Financial Report 2 U8 n% [$ U' n( f- M+ f
流动资产 Current assets ; _7 z; y( Z7 C
流动负债 Current Liabilities 8 D& z- n. I! g% Q+ e3 L3 @& q
长期负债 Long-term Liabilities
/ D& }& X- J1 _, ~3 t$ X投入资本 Contributed Capital
! P0 A1 [$ V( z3 B5 {留存收益 Retained Earning
; [% \7 K9 i/ n5 b8 O0 E+ L$ P; R, l" l b8 U9 Q* |
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# O" l. Z7 n) G4 u- d6 D! h5 B（2）会计循环 ( \9 e6 i B' F# }- _$ o5 b
会计循环 Accounting Procedure/Cycle 8 i6 ` }9 s" k! a# d$ ^6 ]& s0 {
会计信息系统 Accounting information System . l! u' h# a7 W- \* N0 ]
帐户 Ledger ; Q5 U- p5 l4 n" T- R* j N
会计科目 Account
! n# w9 U4 G; _0 ]7 h会计分录 Journal entry - y$ W6 X% k5 e! O' z+ ^
原始凭证 Source Document
2 h! M: D7 L1 j/ f日记帐 Journal
' X$ l8 a/ F8 t0 x' J总分类帐 General Ledger
2 |" T: Q4 `4 J9 c$ ^明细分类帐 Subsidiary Ledger 4 z b5 U2 p5 U/ x
试算平衡 Trial Balance 8 x/ P8 D3 ?1 k [
现金收款日记帐 Cash receipt journal
4 ?9 x! Z2 u$ I9 U6 G+ S现金付款日记帐 Cash disbursements journal
1 j2 G! {- w j, Z" l销售日记帐 Sales Journal % f4 l4 W0 e% T7 b8 u4 N5 f4 F& Y
购货日记帐 Purchase Journal
& D& _! Y8 ?# V' u普通日记帐 General Journal
. A0 _& ?" s2 H5 T! A, |7 J3 F0 X工作底稿 Worksheet _. d" L4 y5 S4 k z/ c
调整分录 Adjusting entries
u; W& P8 y/ W结帐 Closing entries
: a9 X3 X% s( w' b4 X1 A$ e k) J4 U0 t* H4 H6 h$ S' u3 x
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（3）现金与应收帐款
% `$ q! ~, f) L2 W; r9 L现金 Cash
: a: t4 a# B- m: }; z$ x银行存款 Cash in bank
3 j8 Y" G$ n/ k8 K) J- Y库存现金 Cash in hand * h0 R! w( _" k' h
流动资产 Current assets 4 x) R6 J& X/ m7 Y) A5 }
偿债基金 Sinking fund
, c4 B/ A; |4 T3 ?定额备用金 Imprest petty cash
5 \8 Z/ A6 Y8 H1 q- w6 j3 ]( D# \支票 Check(cheque) & I8 x7 e! ^6 B
银行对帐单 Bank statement
' ?3 v! }9 T* A银行存款调节表 Bank reconciliation statement
3 U+ y, L* F% q8 D2 L在途存款 Outstanding deposit . a% [* A1 R# b) U; o- V. X
在途支票 Outstanding check 2 J2 k2 d( { G
应付凭单 Vouchers payable
) _8 ]; k) `& M; E' b8 K- g应收帐款 Account receivable ! Y+ `; j, D2 B2 I4 c1 {5 j' \0 z
应收票据 Note receivable 1 d* G2 Y$ @3 M
起运点交货价 F.O.B shipping point % r7 x _1 A0 {& ^) ?% }
目的地交货价 F.O.B destination point
. [/ H+ N% [: l# }# z商业折扣 Trade discount % G4 }' u+ P; j- x+ w
现金折扣 Cash discount 7 L+ c8 S1 ^9 E( n' i O
销售退回及折让 Sales return and allowance
% B8 ~) a. f; J' }+ j! P9 e7 r坏帐费用 Bad debt expense
4 i1 T4 T2 A* {, e( Q备抵法 Allowance method
4 j, H8 R+ G$ T% q0 Q备抵坏帐 Bad debt allowance ; a. T) g! b. B3 d
损益表法 Income statement approach 3 f7 w" t2 |' S* s% W
资产负债表法 Balance sheet approach
0 g4 T I7 T$ n) o& q帐龄分析法 Aging analysis method
/ O+ i7 \. c. G8 d/ |直接冲销法 Direct write-off method 4 t- r) i( ?' f& D
带息票据 Interest bearing note
- m3 J( |$ D8 @2 q. \& C) D6 o不带息票据 Non-interest bearing note 0 `6 v" K$ B* z( \% u" J6 Q
出票人 Maker
' M" w" I* P: o6 ^* t受款人 Payee ) Y' e4 j: q# z& I8 \! }
本金 Principal
4 B* ^$ j h& M4 J: g$ f; B利息率 Interest rate
- C% @! U5 ^9 v% d8 D n( `到期日 Maturity date
3 u5 {+ N8 R9 M: G8 [ Y6 }本票 Promissory note
. C8 v1 P& y/ z# q" P+ v# s贴现 Discount 8 L( B8 E' r1 _8 s. F n8 |( E
背书 Endorse 0 w( d: k6 O6 L* }& S
拒付费 Protest fee
9 |9 c; } S% B
( j) O& c/ h5 [& {* w$ v------------------------------------------------------------
0 }# `3 ~$ I L8 g$ J( R& \; H! L4 p（4）存货
3 h. w/ E5 a$ L' n& J4 W2 X9 e" ?: g9 `存货 Inventory
: T9 x& h* W$ C0 b% {3 `商品存货 Merchandise inventory # @ U+ u( b7 D0 j! X$ `! y+ ^% H
产成品存货 Finished goods inventory - Q9 F; S# d. D* H( t
在产品存货 Work in process inventory 8 X& ]3 ~0 z" N4 H0 F
原材料存货 Raw materials inventory
8 _; M. j9 E. x: _" v' {) _5 H起运地离岸价格 F.O.B shipping point
) N0 b/ ?+ H+ X; H6 i1 c目的地抵岸价格 F.O.B destination
' u/ w) U7 T. k R0 v寄销 Consignment 4 M" ` L# }+ [5 i% D5 Z9 r' A8 Q
寄销人 Consignor - c$ W. g5 v4 L2 ~1 B
承销人 Consignee ; N# e. Y' i% F+ W( F
定期盘存 Periodic inventory
K4 i% Y' n* V+ u5 L# V永续盘存 Perpetual inventory
7 v# ]6 D" v D购货 Purchase
2 ?! l4 l8 u; x' T* M( T购货折让和折扣 Purchase allowance and discounts
; Z" D* p- a$ n8 s存货盈余或短缺 Inventory overages and shortages
0 @# e& A8 Z9 ]1 F分批认定法 Specific identification ; e5 k- ~8 u, U9 P4 e4 _' ]
加权平均法 Weighted average ' m7 k D6 M J$ ~, `" G/ I) i
先进先出法 First-in, first-out or FIFO
0 a* {' E- a5 s% k后进先出法 Lost-in, first-out or LIFO
) Y+ Y1 l% N( M- G8 x移动平均法 Moving average
5 Z+ X) p! S8 a0 F$ Q成本或市价孰低法 Lower of cost or market or LCM 1 M0 }# j# N8 O) t) K1 _
市价 Market value
; Y6 K3 k+ F$ i/ j重置成本 Replacement cost
7 x! S3 V: e# {( s; ^5 l9 f可变现净值 Net realizable value
; ^/ Q1 V- i' X/ I上限 Upper limit 3 ^" C5 c: b! \) W+ I
下限 Lower limit % n6 w4 o$ S, y
毛利法 Gross margin method
! }6 I# ^7 _! z+ g; L) @" e9 X零售价格法 Retail method ! L q( y* J- X+ T; @
成本率 Cost ratio
* I# X) U0 W8 i5 N) }6 K2 q! [) f' h V/ ?3 M+ n/ b7 X' l
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（5）长期投资
. I: Q O+ Z; S! s' V' r长期投资 Long-term investment
+ R) F! o) G @7 q' y长期股票投资 Investment on stocks
, {5 k3 l" O( |$ t8 Y( O长期债券投资 Investment on bonds
' R3 ^; `8 ?5 U成本法 Cost method % p p7 l* @) w( V
权益法 Equity method
3 z4 _. |( y* m+ F# H合并法 Consolidation method t" m# s" ~0 ?2 Z: N& G: J4 h
股利宣布日 Declaration date ; N6 g, A2 d$ j. b/ } i
股权登记日 Date of record " ?1 |; y; R: A
除息日 Ex-dividend date / a: v% T/ q& `1 F( u
付息日 Payment date & ^) H4 y! x$ _( q$ m
债券面值 Face value, Par value
/ c6 v% x( O: ^0 i% f+ V# j+ l债券折价 Discount on bonds 9 x2 h( ~' M. v/ `
债券溢价 Premium on bonds
% q$ F) U2 f) b& o票面利率 Contract interest rate, stated rate - f- i4 b4 V; ~+ k! v8 N
市场利率 Market interest ratio, Effective rate
r! |) {9 J1 x$ ~% _, z. A1 r) i普通股 Common Stock 1 u: g* {- v! ]' ~$ k/ _: W- [, `
优先股 Preferred Stock 7 O, s% Q$ R9 N: y- C }( g
现金股利 Cash dividends " K+ B, d Y4 ]7 @
股票股利 Stock dividends
- X' T; Q- d b9 F, ~8 b3 ?4 [; c清算股利 Liquidating dividends 2 q1 C9 Y1 m3 q0 }, }* g4 L
到期日 Maturity date
, Y7 ?: g! K) t8 m: P到期值 Maturity value
4 r& |. C4 z5 L$ K8 U! A$ j. m直线摊销法 Straight-Line method of amortization
1 E# U5 o0 K* B6 w) Z/ H实际利息摊销法 Effective-interest method of amortization
7 f7 G& P% k( d& d0 V
2 W! m$ k% E8 R9 J; W8 F/ y---------------------------------------------------------
: P% |: ^9 x% d7 s（6）固定资产
* Y# A4 F/ ^* y' R/ t8 U, I固定资产 Plant assets or Fixed assets
p9 N. S0 k0 j) M" g5 e& m: J0 k; Z原值 Original value
! W$ `" u- i0 P0 n0 Y预计使用年限 Expected useful life 0 n! F' M1 s1 g# l: w- R) Y
预计残值 Estimated residual value
8 F8 J$ u6 f2 G$ J折旧费用 Depreciation expense
9 R2 H) U& p6 ?' W累计折旧 Accumulated depreciation
5 g7 M$ O: l6 w6 A/ I, B$ Q2 g帐面价值 Carrying value
1 s* J/ g/ o' I- ]2 x/ s应提折旧成本 Depreciation cost
+ `" P/ Y# ~) N- k W1 q( W- ~净值 Net value R. p9 j$ m l; l$ t" Q3 L, p
在建工程 Construction-in-process ) A' Q2 L* ^9 ^/ v9 l
磨损 Wear and tear * t7 F) w+ I r* }! F, Q# [, ~3 `
过时 Obsolescence 2 s3 p8 M# U) U9 C
直线法 Straight-line method (SL)
0 g1 Z: k/ [% t0 J! F+ V工作量法 Units-of-production method (UOP)
1 V) Y0 ^4 \: n$ D加速折旧法 Accelerated depreciation method
; s; L( S4 m b( M双倍余额递减法 Double-declining balance method (DDB)
; Y, [% z$ ]0 ~9 y3 c年数总和法 Sum-of-the-years-digits method (SYD) 0 {! N# \8 W( B8 t6 D. h
以旧换新 Trade in
, Q: v; l& A4 H3 {) c经营租赁 Operating lease & X; p7 j7 }* A& g7 |' v
融资租赁 Capital lease ) ^; F( n" r7 d+ a) t4 E4 x, [. t
廉价购买权 Bargain purchase option (BPO) 1 J w8 h! ~/ y5 C
资产负债表外筹资 Off-balance-sheet financing
' G* M3 f- G1 Z* z+ R6 F; p- L最低租赁付款额 Minimum lease payments
8 B' H5 l& X I( b/ A--------------------------------------------------------5 w. b) v3 S# s: Q9 d
（7）无形资产
5 V' b" ?4 ^ `# m6 n4 n/ d9 m无形资产 Intangible assets
6 X+ R( V5 v5 I: k4 N2 u0 B- ^专利权 Patents / n K' i! O) k! P
商标权 Trademarks, Trade names
# s0 ?: ]' N+ c2 E/ F# W+ C) B著作权 Copyrights , B; e% V+ D2 @* q4 Z4 D ^% N i
特许权或专营权 Franchises
) W. M$ x2 R2 V/ Z& ], t商誉 Goodwill
$ a6 W4 U w% `3 ]1 g+ h) @+ x, u) c开办费 Organization cost ; W+ m6 `( f' L' v+ I2 y, y/ F5 K
租赁权 Leasehold
j M% {7 Q$ `" X4 o; c J4 F5 L7 k摊销 Amortization
7 Z: z% g! N$ E--------------------------------------------------------" \( R5 ]/ C. I5 j
（8）流动负债 + {, q& E ]( B! S: M! e5 y
负债 Liability - a [" i+ e" X
流动负债 Current liability 2 g6 s4 R6 M- E U; X
应付帐款 Account payable " q5 ]* I4 M! x4 `
应付票据 Notes payable
+ w! v/ P3 ?; c k! G( `贴现票据 Discount notes
V! ]+ c# X3 L, l9 e% m s长期负债一年内到期部分 Current maturities of long-term liabilities5 M; a$ X- _$ A. j9 O: ]1 ]. z
应付股利 Dividends payable 7 A8 n6 {% V3 S* ?. J
预收收益 Prepayments by customers
+ `3 v; i1 G9 I5 N9 W2 H存入保证金 Refundable deposits ; U6 F4 h4 `0 w9 T
应付费用 Accrual expense
7 w+ N8 U6 {: [% \/ `% C8 j2 j增值税 value added tax
4 Q- r6 N0 i& N6 F( G* n% T* s. t4 P营业税 Business tax 4 r5 h8 Z1 X2 [" {3 E$ k
应付所得税 Income tax payable 8 k+ e5 B5 V! I7 @1 ?$ p
应付奖金 Bonuses payable 7 G" Z" z$ x; h+ c/ \" X
产品质量担保负债 Estimated liabilities under product warranties & m* B1 `! }4 c& T* F
赠品和兑换券 Premiums, coupons and trading stamps
7 `- ^! h: x. R; z1 X+ G或有事项 Contingency
9 L, R' ?$ k$ U4 y& P) [或有负债 Contingent : H+ j% x* }) L$ R- a, @) y2 g7 B
或有损失 Loss contingencies
/ P$ ` O- L. P W! D$ ?或有利得 Gain contingencies 9 Q% T: Z' i' f8 k0 i; E# W: q
永久性差异 Permanent difference
9 O, t+ t. l0 b% K9 z时间性差异 Timing difference ; U9 ^& C2 F6 F! @+ D
应付税款法 Taxes payable method
( d- c6 z" v3 K# J3 u" u纳税影响会计法 Tax effect accounting method + e3 _6 W# |& h" |. [) M
递延所得税负债法 Deferred income tax liability method 1 P2 N7 T; x y8 U) V: f
7 Q7 {; q5 i# t5 B( D
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, [# s7 f; b, j- ~0 J3 h（9）长期负债
7 A6 q' M6 {1 J3 ]: V+ R长期负债 Long-term Liabilities
4 v1 t; p9 k, ^* p$ O( i+ c! T, D应付公司债券 Bonds payable
; P* v; E2 L: r1 w, u1 [有担保品的公司债券 Secured Bonds 2 b1 ^7 L+ ~' T6 G
抵押公司债券 Mortgage Bonds + |5 L7 m, [; S) g1 e" t. T
保证公司债券 Guaranteed Bonds
f8 ~+ l( x9 b2 e4 I% `4 h信用公司债券 Debenture Bonds
: x' M( d$ \! v9 {3 N一次还本公司债券 Term Bonds
$ {9 d: W$ Z2 n& F+ f; X7 D' X分期还本公司债券 Serial Bonds
" S+ {. t5 y; U5 E# p可转换公司债券 Convertible Bonds
8 a: h( } i- ]" z7 t' {( r可赎回公司债券 Callable Bonds : Z; z, y* ~$ {5 L) ~
可要求公司债券 Redeemable Bonds 1 G9 G! o# t0 R
记名公司债券 Registered Bonds
+ O' C1 N2 E2 N无记名公司债券 Coupon Bonds 1 a4 [5 q# Q7 h# C' k
普通公司债券 Ordinary Bonds 8 d8 I2 T& b+ Z( T
收益公司债券 Income Bonds
/ o* ]2 Z) I7 {! h* j' X$ Z名义利率，票面利率 Nominal rate & x) F, h) x {. R* n
实际利率 Actual rate % G1 H" v# s2 u- Z# n8 c
有效利率 Effective rate + _/ _* ~7 x* d
溢价 Premium ) N) ]1 M' o+ u+ }
折价 Discount 3 p6 F- D3 _4 Z' H. i2 u
面值 Par value
- g' h7 l- c% A直线法 Straight-line method & R9 g1 _) Z: p' }* ]. b- f
实际利率法 Effective interest method + J; e0 U4 f; ?( ~* U
到期直接偿付 Repayment at maturity
/ Q' @/ y+ x" ^2 Q; Q提前偿付 Repayment at advance
2 f9 D( C2 B0 m* r: x偿债基金 Sinking fund 0 i- }/ T$ W0 D) I" [
长期应付票据 Long-term notes payable
. r! ?4 l1 B; ^4 j |抵押借款 Mortgage loan. N, x* P I' r+ Y
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（10）业主权益 5 b* {0 {, Y+ b
权益 Equity ! s& j8 S9 W; H, `6 i/ y
业主权益 Owner's equity
. H$ g: R9 E+ c3 o股东权益 Stockholder's equity . A1 \8 B* A; E1 e- Y% u& ^
投入资本 Contributed capital ' O0 {* v5 ^$ r# i4 k: }
缴入资本 Paid-in capital
5 ]. g" I% h- Y( W Z" K3 f" H股本 Capital stock
K a3 D% Z- B, V资本公积 Capital surplus % q1 Z, P% B8 \. F
留存收益 Retained earnings 5 C3 P3 b+ ]# d- W8 A
核定股本 Authorized capital stock 4 Y4 Y& q3 c% y5 @% a# b* C2 M
实收资本 Issued capital stock ' O4 C, j S- R- O
发行在外股本 Outstanding capital stock / H% B" |3 t E- T
库藏股 Treasury stock # C; P/ d6 r( J
普通股 Common stock
& [! ?6 O: g2 ~4 h优先股 Preferred stock 5 T. z* G" o- O' V
累积优先股 Cumulative preferred stock
( E ]6 n; B% x4 B非累积优先股 Noncumulative preferred stock 4 u) g: Y W: R
完全参加优先股 Fully participating preferred stock : F1 T) m. L: B; I' @% t+ e" X8 k
部分参加优先股 Partially participating preferred stock : q: r3 p: W! o7 N" b! H$ f: d3 P
非部分参加优先股 Nonpartially participating preferred stock
1 f; U4 m8 ?# `# H4 M现金发行 Issuance for cash 1 F( v; C& I& x( t& J3 Z( L
非现金发行 Issuance for noncash consideration 3 Z8 u; F0 ?% K/ w, C1 p" _
股票的合并发行 Lump-sum sales of stock $ B/ R) V, |% k8 O7 k, S. P- D
发行成本 Issuance cost
: R1 o4 U8 }. W+ ~1 k5 n0 p6 [成本法 Cost method , t g$ y3 t' D# D. z! h4 I) G
面值法 Par value method
L, G& `& ~4 R' p* X& ~捐赠资本 Donated capital . B! F* B, ?, t* C8 O8 m$ a( p3 K
盈余分配 Distribution of earnings J% c! j1 L% a: S/ d) t, p
股利 Dividend
: ]: ?' ~6 ~* `9 G股利政策 Dividend policy ) h0 s, |6 g1 T* o3 [$ g
宣布日 Date of declaration
4 X+ C/ a8 M6 v4 [" e2 S# [9 C股权登记日 Date of record
) m; y9 z# S2 @; V* V6 Y8 j除息日 Ex-dividend date
% H5 D$ e% I- W H6 I! G股利支付日 Date of payment
; u5 B9 c3 d0 H; f+ F现金股利 Cash dividend 0 }4 S; @0 L( [" u9 c
股票股利 Stock dividend
2 F4 O* n2 M' g6 _- [1 N拨款 appropriation ! u B" S8 F! e1 Y; J
------------------------------------------------------------# T. ?; O5 _/ S. ] M# t
（11）财务报表 3 @: a- U$ \8 P) I2 F X4 h
财务报表 Financial Statement
7 ]9 z& u4 W9 H2 ~/ V& w4 x/ |资产负债表 Balance Sheet " M# N) w, j, m
收益表 Income Statement ! |3 K8 U5 ]6 C2 a: {( w* c
帐户式 Account form
1 ^) ]: x6 [ o! D P5 H+ @1 f# V报告式 Report form
. q; K* r/ k4 F编制（报表） Prepare : b- z# [* |2 U0 _! e/ i3 @7 V& [
工作底稿 Worksheet
' Y) s8 h/ y6 E+ q. N `) @5 z1 `! w B: ]多步式 Multi-step 3 \9 r( z* N. K
单步式 Single-step
: {9 y: I. i2 x-----------------------------------------------------------: {1 \( X3 Z" B6 B
（12）财务状况变动表
( T# X8 N1 s K6 a& P! ?; F财务状况变动表中的现金基础 SCFP.Cash Basis
. G& t& H9 C! e5 o（现金流量表） 4 o5 K/ B0 L8 B
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
" |& }4 {* b% {3 X2 o（资金来源与运用表）
, j H) c! |. I- O+ H4 L营运资金 Working Capital
: [% s+ w% U; N1 C全部资源概念 All-resources concept 9 l6 y/ @+ |# A! S4 ~' ~
直接交换业务 Direct exchanges
/ [0 M& Z2 ~: k正常营业活动 Normal operating activities / E9 L) M1 f# x2 @3 ~
财务活动 Financing activities / r& C: t. b- S) _
投资活动 Investing activities
" i" }) O9 n9 f1 ]- j) d& [4 B-----------------------------------------------------------+ j; J) P8 \: _
（13）财务报表分析 t$ W; T. i% E( Q" p9 W& r+ s Z
财务报表分析 Analysis of financial statements
+ D- \( {: G$ y! F4 E# p比较财务报表 Comparative financial statements
! O/ U0 B u, w( V趋势百分比 Trend percentage
7 y+ ~" J/ q, M) |$ g" t' \1 E比率 Ratios
T% Q4 e* j9 s2 l. D普通股每股收益 Earnings per share of common stock
" u3 L& ?( T* u X! A股利收益率 Dividend yield ratio e* G- S' ]# H9 ?. h: @
价益比 Price-earnings ratio . Z2 j6 P% p# n% U: m
普通股每股帐面价值 Book value per share of common stock . D% c& c0 f% E$ [+ q, D$ A
资本报酬率 Return on investment
5 |: s) \5 i0 j2 V/ g' X总资产报酬率 Return on total asset 3 ?& ?. k# S( Q' @
债券收益率 Yield rate on bonds & Q3 D$ Y7 t. V* g7 X+ f3 d& u3 w
已获利息倍数 Number of times interest earned
4 A t- O0 u: O. j8 Y7 c0 j4 b债券比率 Debt ratio 9 B9 D9 _! B8 a# v/ w
优先股收益率 Yield rate on preferred stock ( o$ |" S- q r. U% [2 b4 v
营运资本 Working Capital
5 j- Q$ L+ e/ _" a周转 Turnover
) R9 _9 F( J) x9 P D+ S9 _存货周转率 Inventory turnover
+ X: r4 S) L/ l9 m" I应收帐款周转率 Accounts receivable turnover
/ Q! X) ~" q' A* p4 P流动比率 Current ratio , M" g& _9 w5 w/ n, o
速动比率 Quick ratio # ~9 F9 O. x; d) I4 e2 R% M( F( u
酸性试验比率 Acid test ratio1 G5 V$ V& U( W+ q5 F& d* k& K4 Q& V' w
------------------------------------------------------------ ' R) u1 J8 ]2 l6 x" _/ z! k
; R& O" z3 s- ^5 V（14）合并财务报表
4 F$ p( P. A: d- i合并财务报表 Consolidated financial statements
2 ^6 ^/ _' k: w6 ~4 z" o8 T吸收合并 Merger # `3 V; q/ ^- y, ~& e
创立合并 Consolidation
: ?3 ]& X0 g1 x: `! S& X/ Z控股公司 Parent company
. T3 r1 z" |/ y" y) ^% m附属公司 Subsidiary company
( `/ b# r8 a7 Q6 {3 p少数股权 Minority interest ! Y! `* p& u% W$ c$ @' y
权益联营合并 Pooling of interest 5 t1 V/ ^$ P" i# O* a4 B& u
购买合并 Combination by purchase ( h2 F) P/ `) g8 E3 p# ~! ^8 {
权益法 Equity method / ^* A+ X4 p# P
成本法 Cost method
3 s M. e$ H/ G% f& l
7 K, o3 X+ A. g7 c5 p------------------------------------------------------------
! A0 l# C! {/ S6 ~# A8 ?（15）物价变动中的会计计量
: S& v. @0 _! v8 K, a物价变动之会计 Price-level changes accounting
5 T( }6 t, C6 Y! k' `& D: N0 j一般物价水平会计 General price-level accounting " F# @5 ^0 ]5 H0 ^! Z/ z
货币购买力会计 Purchasing-power accounting & I6 S4 m# j6 `
统一币值会计 Constant dollar accounting
) d* |3 E$ H7 K/ p历史成本 Historical cost
# U( @& I% J" G3 W# |: v, [+ Y' B现行价值会计 Current value accounting
4 V* e- h& O/ N2 M* O现行成本 Current cost
% ?* |) \, k+ ?& @% \8 T- `. z. u& {重置成本 Replacement cost - v b, l" f5 M! [0 `1 p) A
物价指数 Price-level index
) n: H' y6 t. C7 h5 a, p国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
' L0 ?5 G# j) K c7 x消费物价指数 Consumer price index (or CPI)
0 m. c5 S/ f* d' M! \批发物价指数 Wholesale price index
1 S2 a# r6 _" j- x2 n5 z0 `% T. a货币性资产 Monetary assets
' P' L) [8 K# X* N6 z& \货币性负债 Monetary liabilities $ k: u% O$ C; b" f, ]# o$ s, k8 A. G
货币购买力损益 Purchasing-power gains or losses ' p/ T2 e; L) A
资产持有损益 Holding gains or losses ( z- Z3 z* v* V9 }* S7 i
未实现的资产持有损益 Unrealized holding gains or losses + a( w4 m/ x: R" J, ^* s
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
