 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 : D- |$ [5 q0 S
会计 accounting
" J2 K+ p7 A$ s8 g决策人 Decision Maker 3 U( r) I4 R1 M* s" T: h& N
投资人 Investor
+ p+ M! n) Z3 h5 G: L) q a股东 Shareholder 7 {$ B- h5 H4 l7 P
债权人 Creditor
$ G) H2 \; D& l* `$ S财务会计 Financial Accounting
, c, h O3 t) N0 [4 F* x* w管理会计 Management Accounting & k3 H* }% x* ?) h: h% ~
成本会计 Cost Accounting ! r6 Y/ K8 X3 H% N# K1 R
私业会计 Private Accounting
% B/ N0 S' y) j# S8 p公众会计 Public Accounting
2 }6 Q# w2 }& a% o. V8 L$ z6 `注册会计师 CPA Certified Public Accountant : E9 G* }+ t! @
国际会计准则委员会 IASC 4 _ d8 L+ S) O! D
美国注册会计师协会 AICPA ' i4 i6 W& h p( M; a+ o3 I; Q; ~
财务会计准则委员会 FASB
. L. U8 r* \0 h. g5 b+ ^0 ?, V管理会计协会 IMA
0 R! K7 {. Z& ~/ v+ i( `/ a! ?美国会计学会 AAA
. C' g% d, {) t2 u8 |税务稽核署 IRS % o2 I$ X; K0 J1 e. H) k" i
独资企业 Proprietorship ' w1 N, t* @. R
合伙人企业 Partnership
, D0 V' T) ~4 g; X公司 Corporation ! n2 H5 x- w0 A6 Z" `5 U- U( ?. V
会计目标 Accounting Objectives
1 x# N- j7 |& n2 r会计假设 Accounting Assumptions ( h/ |" Q8 n8 S y+ K* [5 V' |
会计要素 Accounting Elements ) K) O3 i& \7 t2 J1 R8 s1 P
会计原则 Accounting Principles
6 z7 l3 M, T- f* n$ v7 O会计实务过程 Accounting Procedures
3 e! x! j8 Y3 O1 Y+ s6 ^5 L财务报表 Financial Statements ; Q; U# x3 R( U7 M' S
财务分析Financial Analysis - ?# v6 _. v, R* S/ S* I5 p# o
会计主体假设 Separate-entity Assumption
7 a1 |9 k4 i4 y货币计量假设 Unit-of-measure Assumption
, k6 w8 j. ^( D1 V& E' ] Y6 v持续经营假设 Continuity(Going-concern) Assumption
4 l7 V: [8 r. G8 z6 ]6 {会计分期假设 Time-period Assumption
m* E4 o; e3 k' p( O资产 Asset + q/ w4 I3 y5 l
负债 Liability 4 n1 F$ D8 ~, ]5 z2 ~
业主权益 Owner's Equity % }9 P4 A J% `& _8 T% S. ?# b4 V
收入 Revenue ; L( r* j+ q* i0 j6 x" v
费用 Expense ; ]9 ~$ \' ]& R) M! V8 y7 |! y
收益 Income
" r; ?' l' M& ?亏损 Loss 3 Z: Y! V; n" U, B" L9 k) o+ F
历史成本原则 Cost Principle
" D3 \( Z) b/ z. Z% ^6 ~* z收入实现原则 Revenue Principle
; _9 m$ P6 Z7 Q- ?% f配比原则 Matching Principle
) v! l- J" T0 \) N全面披露原则 Full-disclosure (Reporting) Principle 8 i6 x9 m R# t9 n' L) x# \( t1 f
客观性原则 Objective Principle % y2 P& }/ l/ u/ O* r7 c
一致性原则 Consistent Principle $ V1 B7 ]* t6 ^( }! v G
可比性原则 Comparability Principle 2 g3 e; j3 R2 t ~1 ^
重大性原则 Materiality Principle
/ m3 @& r6 V2 j/ X2 _& l: {稳健性原则 Conservatism Principle 0 V+ s5 v6 s+ D$ \, P3 E
权责发生制 Accrual Basis
, I2 H8 Q% W4 _/ v1 ]现金收付制 Cash Basis
8 K4 X3 F0 W% Y% w: f财务报告 Financial Report 8 V6 J3 A- X& ]+ |, x* c0 o
流动资产 Current assets
/ v" J! E2 U* g+ F' g1 ^流动负债 Current Liabilities / B, k+ I8 U6 j; B! K: y- e
长期负债 Long-term Liabilities 1 y m3 Z5 W& z9 M4 V; ?% Q
投入资本 Contributed Capital " S- X: l n' E: h* ?
留存收益 Retained Earning8 V* k1 `6 z: j* T9 E; T7 c
- I$ U! i4 G% m------------------------------------------------------------
6 N; @/ |. I2 F. F: {+ c（2）会计循环 / Z7 W! J K9 X" a- C
会计循环 Accounting Procedure/Cycle
' a( t# O( |6 V; y! h会计信息系统 Accounting information System / }+ X2 b& ~ e. O2 K
帐户 Ledger 5 `4 q; F9 x' A, j( i4 k( L/ _
会计科目 Account
5 d7 x1 s' R0 O- o2 I* i/ A会计分录 Journal entry
8 z! V( ?) @6 J原始凭证 Source Document
* f1 ?' _$ T% b日记帐 Journal
, o3 r8 S, k' ?9 D& f总分类帐 General Ledger
6 {; m9 c9 R# V0 @+ v明细分类帐 Subsidiary Ledger
; O* x9 {# C& I( n1 ?6 Z试算平衡 Trial Balance
( b& E7 k, ]/ R h. q: E3 z+ w. Z现金收款日记帐 Cash receipt journal
5 Z& s7 F2 ]9 {% G; ^2 _现金付款日记帐 Cash disbursements journal
- S% e& T0 \8 o% U( m. M9 c- t' Z销售日记帐 Sales Journal
. q/ h* |& A" ?: S5 k* |购货日记帐 Purchase Journal
( j8 ^7 s) d/ {& H( |) ^% g. w; `/ _' f普通日记帐 General Journal 9 U% z0 T# H2 c) N! k
工作底稿 Worksheet
+ P& E) j4 r- p9 t/ S" D; N调整分录 Adjusting entries 3 m- L7 s* V9 p# A$ h; u
结帐 Closing entries 8 C9 x8 Z9 K1 Q, I; {, A& D
) Z) D$ U) _. _; G9 |# c0 S1 K----------------------------------------------------------4 F6 v) }, D% r3 e
（3）现金与应收帐款 8 U5 e i9 P: W2 B! C {* Q9 V& A" Q7 b" X
现金 Cash
' G/ R& N7 y3 O: j银行存款 Cash in bank 8 c% k8 N; P$ H
库存现金 Cash in hand , I9 q2 Y& ?! w( f% S4 V/ B% j
流动资产 Current assets
# M8 p+ s5 R$ [# B' J: N2 K偿债基金 Sinking fund 1 H5 d( r* `2 z& h) N7 \ |; X2 T9 C
定额备用金 Imprest petty cash 4 j" X# z9 J) o
支票 Check(cheque) 4 F! z- |0 `8 i- U2 T
银行对帐单 Bank statement 3 A/ ^9 p' s1 s+ Z, `
银行存款调节表 Bank reconciliation statement
6 `5 I" ]8 W* b4 y& A在途存款 Outstanding deposit
% U1 s1 } D3 [- r在途支票 Outstanding check
5 \; ]' [1 Z; ^, p应付凭单 Vouchers payable
! u5 E; `! Y" A$ O! O应收帐款 Account receivable / I" x3 L* A* O3 f
应收票据 Note receivable ) Y4 P- J# B! D: l0 A! E
起运点交货价 F.O.B shipping point 7 B* |1 {; c4 z% {$ u
目的地交货价 F.O.B destination point
' T& [6 s/ a4 _6 G2 F0 s; B0 G; Y商业折扣 Trade discount
0 Y. r* |+ |/ G- o现金折扣 Cash discount
/ \* e6 a. H0 r5 p0 p: ]7 _销售退回及折让 Sales return and allowance 8 M# N) ?0 T Y+ t2 a3 e
坏帐费用 Bad debt expense
. f( ^$ l8 T! w( Z8 r# k! ?3 f, L备抵法 Allowance method
" r% O$ u1 D$ G! L! Q* i3 ~. }备抵坏帐 Bad debt allowance
9 A$ e$ {8 z3 A9 W5 |损益表法 Income statement approach ' E8 W/ g! |+ G
资产负债表法 Balance sheet approach 0 m/ f+ l6 o8 i9 i; x
帐龄分析法 Aging analysis method
: ?- j. I9 a+ o1 q9 [2 R, L直接冲销法 Direct write-off method * B; `" J$ B6 }9 R( g3 l- @' _: a
带息票据 Interest bearing note
7 R* M9 V$ v/ G1 I! Y. |/ Q5 n不带息票据 Non-interest bearing note $ c# i2 S0 w# D' `& t
出票人 Maker
9 T7 J0 X4 o3 X; t: y受款人 Payee
8 F. W7 Z, M/ k* i. Q本金 Principal
- R2 _/ Q l: U' w- [# z, ?. t6 Y利息率 Interest rate 9 r$ n* Q8 _" x5 X0 K0 L
到期日 Maturity date
9 p) Y% H6 [8 |1 ]! X. o5 A% H本票 Promissory note / k9 f5 k: {# O0 F" Z: f4 k
贴现 Discount
6 ~5 r# k* V* j4 y背书 Endorse
2 @7 f& C% ?) l) b% N* m3 @& [" F拒付费 Protest fee 4 [8 Y. C$ ~2 G
' _) Q" [* H' l. s) P- @+ K' i------------------------------------------------------------; D: d7 A" ^& W
（4）存货 ) c: ^& Y, ?1 ~% W. r; {9 x( f1 k
存货 Inventory
8 @! p+ `% o- G7 |+ N" B9 g6 N2 S, \商品存货 Merchandise inventory
8 a% J* ]7 a* l0 X产成品存货 Finished goods inventory 9 |* K" [1 w" [( u
在产品存货 Work in process inventory
. m4 s& T7 ^2 A! _2 R原材料存货 Raw materials inventory
5 x" F o+ v; B8 ]. J2 z) E起运地离岸价格 F.O.B shipping point
+ ?% w" k' b$ v! o目的地抵岸价格 F.O.B destination
$ M' a( a) t: v7 j9 m+ |6 l% {. N寄销 Consignment 7 I+ {6 q m/ ]" f& H
寄销人 Consignor ; u" P h* J; c
承销人 Consignee 6 X5 B ~- d& d2 p- r. E4 b% A" v ]0 \
定期盘存 Periodic inventory
9 r/ l* k) r: `永续盘存 Perpetual inventory3 ~8 `# `8 v- Y$ G/ U
购货 Purchase
! o5 @; A- E* H% x$ ]2 _购货折让和折扣 Purchase allowance and discounts ; Z7 d) o0 E) O s4 ? {8 F
存货盈余或短缺 Inventory overages and shortages / M" m7 c/ p6 I$ C
分批认定法 Specific identification
7 p4 s* o. f. Z3 s加权平均法 Weighted average " X: S/ @; b( \$ w( r
先进先出法 First-in, first-out or FIFO
* u4 u8 a: A6 V' r后进先出法 Lost-in, first-out or LIFO
5 [( G% V# r9 T0 L% R* u移动平均法 Moving average - C3 M* c& q4 Z0 R
成本或市价孰低法 Lower of cost or market or LCM 9 V8 |2 _- ^. {. }. n
市价 Market value
- A" h; G$ ]0 q* B重置成本 Replacement cost
. q& s. B' U O# A, k可变现净值 Net realizable value
0 i! }$ d) z, f9 ~上限 Upper limit
% w0 R0 T4 E- ?下限 Lower limit
6 \0 t: k! l+ o- m" Y R3 G毛利法 Gross margin method
) J7 ?% h+ S# o/ H6 Q: F3 H零售价格法 Retail method 9 s& H7 Z7 m' k
成本率 Cost ratio
, @/ q, P3 c( s% \( T$ d- L7 M" T/ n- q; ]4 l4 F0 m
------------------------------------------------------------
4 S# x3 A( v+ m& @2 _（5）长期投资
9 ` b0 K0 l2 X6 G长期投资 Long-term investment
0 s' K: p: Y6 D* [. f d! p, H长期股票投资 Investment on stocks ) b2 X: h8 O, K& R/ }2 R
长期债券投资 Investment on bonds
: f+ g, G+ |- d f! ]4 `成本法 Cost method
& s! \" X; E0 w5 M/ D p权益法 Equity method
2 }7 N8 w1 t/ w2 [, P- u! P合并法 Consolidation method : |3 ]7 S3 Q7 u0 _( ^8 {
股利宣布日 Declaration date
5 j* s4 {4 _$ @' f! a股权登记日 Date of record ; |) B- y; n& c$ [
除息日 Ex-dividend date 8 z9 G3 ]5 C: Z4 ~' h8 _" `! y$ _
付息日 Payment date / B. ?2 M/ Q3 E4 ~- r- J/ p
债券面值 Face value, Par value + [' S! x7 B( H3 O
债券折价 Discount on bonds 4 ^6 }, W+ N4 c" j" R& k
债券溢价 Premium on bonds
3 w, }, y% u3 ]* `6 p票面利率 Contract interest rate, stated rate : V( B7 l, k2 }" C* X- a4 [
市场利率 Market interest ratio, Effective rate
0 q( H4 s2 E+ l9 n( i普通股 Common Stock
- M7 }) ~3 ~3 v: f6 @9 @' Z* t+ I优先股 Preferred Stock $ Y- G+ y* ?4 H, Z
现金股利 Cash dividends * ?8 d" W! y. ]. ?$ W- N
股票股利 Stock dividends g p- Q) {* M+ \3 z
清算股利 Liquidating dividends
, x- r* f# j. i5 `' O$ O到期日 Maturity date
5 r& f/ F" b* F3 p9 @. \6 C8 u, R到期值 Maturity value
7 X/ z" T( a" e- v, Z' H- U直线摊销法 Straight-Line method of amortization
4 V: X3 n2 Z: i/ ], z实际利息摊销法 Effective-interest method of amortization p3 c9 [2 u8 h( t
. K+ f r: n: p" X" x/ m
---------------------------------------------------------
4 d, T2 i! U! Z2 A. p2 S' q6 i（6）固定资产 - Z* d" u( Y! S' C. w4 R8 j
固定资产 Plant assets or Fixed assets + y) h. i% ^, W& |/ g9 e
原值 Original value ' R( ^/ z/ A2 i5 _8 P* ~
预计使用年限 Expected useful life ( y: n2 X( f" B3 m& N L; _4 `
预计残值 Estimated residual value
8 l3 j6 k6 e& H/ f8 m7 ~; y) y折旧费用 Depreciation expense
. N4 I: `# H4 @* W, o4 J累计折旧 Accumulated depreciation 2 n2 k1 I/ w1 @' f: x( c
帐面价值 Carrying value
7 W. u7 z: Y4 f, r) A' d应提折旧成本 Depreciation cost ' X5 d# q( X$ M1 w, k8 ?3 o' A T
净值 Net value 7 z# K- {/ B- |8 Y6 Q- H
在建工程 Construction-in-process ) ~; q& a8 N3 S. e
磨损 Wear and tear
4 N3 O' ]* k3 q( v! j, ^过时 Obsolescence , g' j" L- y6 A
直线法 Straight-line method (SL) ; d- A" d+ _* e) c# A
工作量法 Units-of-production method (UOP)
6 H! ~( L+ b/ U. q+ |' a' r! S加速折旧法 Accelerated depreciation method
% Z, j7 E8 o4 u5 X* M* F7 p& Z双倍余额递减法 Double-declining balance method (DDB) 3 p. U8 [& k5 n! ^) O$ d d$ R" i
年数总和法 Sum-of-the-years-digits method (SYD)
" {) L- ^# ^( O* w以旧换新 Trade in
1 ~5 N9 x; H9 `经营租赁 Operating lease 0 P+ j+ E- `( r8 t/ t2 i6 U7 ~
融资租赁 Capital lease
# N5 t& O, L& r6 j i! v6 l6 j廉价购买权 Bargain purchase option (BPO)
, ]0 o+ h* x; j$ Y. J. e资产负债表外筹资 Off-balance-sheet financing
- Q0 u7 W1 c6 p( x4 [, |最低租赁付款额 Minimum lease payments& E" G. V. Y6 ~3 p1 l; B1 h( O
--------------------------------------------------------; z2 d" Y; X" R8 t" X( D; K
（7）无形资产
. ]. d, O, ?5 R; @8 |: l1 N. U! N无形资产 Intangible assets
2 s# t$ b) R0 b8 ~4 B) j/ Z! b' T专利权 Patents / h& ]9 x1 N) x! }
商标权 Trademarks, Trade names ; s8 H1 ?) M6 q' i, [0 C
著作权 Copyrights
8 q# O5 ^9 ^' C$ i特许权或专营权 Franchises % Z9 F+ D& T7 {7 U* x$ c
商誉 Goodwill
) o, N' L o! ?* t. t开办费 Organization cost
* e6 e7 U0 v# |, s1 S' l) `租赁权 Leasehold
/ O n& Y+ x. P& @摊销 Amortization : z7 V) g+ h* P+ l
--------------------------------------------------------
, m' O8 Q4 s% J% q# O（8）流动负债
3 k7 O: ^8 a( g3 r5 e' S负债 Liability ) }) Z. h3 g( l/ T1 Z3 Y0 j6 ]! V
流动负债 Current liability
' p- {1 H1 E% C" E; V6 S& F应付帐款 Account payable
5 I! g/ ^; c1 F' ?8 h( ^4 [应付票据 Notes payable
5 M5 m( ?3 p! I e贴现票据 Discount notes / l: `! r2 Q- F
长期负债一年内到期部分 Current maturities of long-term liabilities
d6 X. V: H" e应付股利 Dividends payable
/ ~5 ]3 X$ t" ]9 t% F7 E预收收益 Prepayments by customers 8 d9 L/ b$ w2 N9 s. `9 w+ g% ?+ e
存入保证金 Refundable deposits
* m9 Z: ^1 b! @; w+ S应付费用 Accrual expense
8 b) _: i8 B, |: A4 V4 i1 V7 T增值税 value added tax
' h G0 _$ M, l) j) M营业税 Business tax " e0 X; h: d' l: k+ }- o
应付所得税 Income tax payable
' C+ m7 ^; v: j应付奖金 Bonuses payable ! Q* }* V6 ]) ]8 a/ D
产品质量担保负债 Estimated liabilities under product warranties 1 r G, b6 G% A( c
赠品和兑换券 Premiums, coupons and trading stamps
) k J$ t: P& H, x% h或有事项 Contingency ! u3 K! f; C( G6 Q" s
或有负债 Contingent
1 H0 t" a) b$ f/ W. e或有损失 Loss contingencies
! e/ d1 N7 q7 b1 @9 M2 G或有利得 Gain contingencies ' P* B: Y% F, ?/ F, V$ q' L
永久性差异 Permanent difference
" v1 D' U0 `. O/ f3 [7 u# F' [$ Y- Z时间性差异 Timing difference , `" }0 |. _ o* w
应付税款法 Taxes payable method 4 c5 s7 T7 o7 H6 s- ? F' \
纳税影响会计法 Tax effect accounting method
% j$ T& { V( d# s, \% z4 O递延所得税负债法 Deferred income tax liability method
% y2 \! s1 ^5 ?$ q4 ~) `1 r" L! s8 C* r( x9 W
------------------------------------------------------------) X3 R. i" C2 W. L4 b: w# N: q/ E. c
（9）长期负债
. T" S7 c/ ~' v$ Q长期负债 Long-term Liabilities
4 ?4 g$ N0 P. t$ W- d2 L5 A应付公司债券 Bonds payable : r4 R$ K2 _! x5 z- g6 k7 y O
有担保品的公司债券 Secured Bonds
8 R+ ?! y9 }, L; E. v抵押公司债券 Mortgage Bonds 5 U/ O2 }9 e2 f5 B4 B
保证公司债券 Guaranteed Bonds
. m$ v) ~2 }6 C' X" }信用公司债券 Debenture Bonds
' `% A: M Y; [0 J5 B: ~ t一次还本公司债券 Term Bonds , m, `/ {4 ^+ n/ R' ]* v% {
分期还本公司债券 Serial Bonds 1 D3 L9 E" r' q! `/ o7 [
可转换公司债券 Convertible Bonds ' M. o& w! ^# }- j9 d
可赎回公司债券 Callable Bonds
1 h6 X6 C1 K7 Y2 f" W3 J k可要求公司债券 Redeemable Bonds 7 z8 d8 l: y# r. e( e/ N
记名公司债券 Registered Bonds
; k- _9 [. j1 a" o无记名公司债券 Coupon Bonds
( O" N3 `- @- ]& l1 T: E9 i4 P8 Y$ N普通公司债券 Ordinary Bonds & p3 g+ H) n) B- f2 K6 A
收益公司债券 Income Bonds 3 q Y+ x, x$ Y1 B1 ]/ V
名义利率，票面利率 Nominal rate
$ q; d* c' F# I实际利率 Actual rate 2 Y( D- W' Q2 j6 x+ d
有效利率 Effective rate
& d+ {) }$ ~9 R8 C7 v溢价 Premium
. k( _' B# M% _1 E/ W M+ S折价 Discount
9 s: x4 f2 p: B2 q$ y6 ?! m面值 Par value ( U' ^- t; z/ I' o$ o
直线法 Straight-line method
5 |9 s4 L( g! B5 b0 I7 m实际利率法 Effective interest method
' k# j( k. ^5 y8 C& o5 O0 E3 W: a到期直接偿付 Repayment at maturity % C* H* H' ]$ a1 N
提前偿付 Repayment at advance : Q9 ?7 K P" D- V% t
偿债基金 Sinking fund ( P) w/ L8 B* Z. l1 Z- D; k, D
长期应付票据 Long-term notes payable
3 U s8 G* q6 n0 ]( A7 Y抵押借款 Mortgage loan
5 a$ C$ z$ b$ V. r, r% h. X--------------------------------------------------
! f* D3 ?. V7 e% v5 d4 E（10）业主权益
/ v( y6 T. k4 s权益 Equity ' u, D" U( I* V* P0 q
业主权益 Owner's equity
4 M# i# H* ^' I% T股东权益 Stockholder's equity * j9 S; j# i5 I
投入资本 Contributed capital ; y# i' ?" C$ e6 I# @( I
缴入资本 Paid-in capital , k" a( c7 ?/ l" Q: H1 D( l
股本 Capital stock
2 V' _( D; W% ~' v( I资本公积 Capital surplus
( b) V8 M# X$ X# L留存收益 Retained earnings E9 |$ l4 ^- S3 G
核定股本 Authorized capital stock
- O" C, }6 |; r& E4 A实收资本 Issued capital stock
7 [& k9 _( `' H& y0 O4 x发行在外股本 Outstanding capital stock
M# F, m3 o: y$ v$ V库藏股 Treasury stock ' [+ H1 C' F y( I2 ?
普通股 Common stock
$ g& A# U' {5 t: Y优先股 Preferred stock
3 x( D" t: q. q8 M+ o$ p累积优先股 Cumulative preferred stock
_) T! W z+ r8 P/ m. s非累积优先股 Noncumulative preferred stock
2 G0 `# F' X+ c" g完全参加优先股 Fully participating preferred stock
8 L/ p1 ?( x5 `3 J& ~3 z7 w0 O部分参加优先股 Partially participating preferred stock # r* N& e# _' T+ m( R
非部分参加优先股 Nonpartially participating preferred stock
( g ]* r( k* X" S, F现金发行 Issuance for cash
+ }: ?: F: ^* S' B3 B) Z非现金发行 Issuance for noncash consideration
2 z( {0 |! U. m; |! V) }股票的合并发行 Lump-sum sales of stock / {; H3 y0 R w, ` C- y- e
发行成本 Issuance cost 3 s7 P, u1 J; ]. F/ n% F
成本法 Cost method
I4 H$ \$ J1 w7 \- Q" C. K% x7 c面值法 Par value method 0 S6 b9 B/ Z0 }) o+ C; b! C1 h$ d; H
捐赠资本 Donated capital
2 q8 m1 M2 v1 q+ a6 j* Z& ?盈余分配 Distribution of earnings " v, J, m+ j$ q' K* N0 F0 I
股利 Dividend % P p, M1 |( _" n$ y+ m4 A
股利政策 Dividend policy # U* ^5 U; e1 m9 ~9 T8 S3 @" C+ x
宣布日 Date of declaration
! [% ^! j# b+ I! s [% t+ Q股权登记日 Date of record
- P9 U. p4 W5 a% i- ^8 N除息日 Ex-dividend date
" h; q: h5 a) @- Q! a股利支付日 Date of payment
* a6 k5 _/ N0 @6 h) [2 M现金股利 Cash dividend 3 A) t7 P; ? R4 H! n! x; U, A% n
股票股利 Stock dividend ; g) d" ^8 k- O. P% A' y: d- [
拨款 appropriation
) q0 n; o4 [8 {, {------------------------------------------------------------9 R# L' W% u/ c! C$ ?. h# M/ Y
（11）财务报表
- c/ {; O' z* `5 s5 s* B财务报表 Financial Statement
+ g% m! w2 S. @5 b) s& c+ ~资产负债表 Balance Sheet
1 k2 x! p' `0 R" y* f# Z+ {$ j7 `收益表 Income Statement
2 G5 O9 U5 O0 Y% p帐户式 Account form + ?5 r$ B. S0 f) W- i7 Y8 g: G
报告式 Report form 4 W4 c% V& n$ d% U. P9 A' O( E" x8 H
编制（报表） Prepare 0 `% U0 R! O! T! @; D
工作底稿 Worksheet
" H$ w+ x; ^4 _9 S$ C% r9 `* x多步式 Multi-step 4 n6 s6 Q& U' R6 k8 o% \: M# r
单步式 Single-step
8 ~& ^4 s4 O# \+ o# A& u------------------------------------------------------------ U/ S* ^- a! z# B% p2 w+ l
（12）财务状况变动表
, u9 W; ?% ]$ I财务状况变动表中的现金基础 SCFP.Cash Basis * V% ]+ f5 {8 c) }( H
（现金流量表） ! V, A. R$ O; L! {1 Z# N
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis T( G% P. A: t9 w6 d
（资金来源与运用表） & H' u, r' k! i8 d7 M
营运资金 Working Capital / R( O( s6 V/ ~
全部资源概念 All-resources concept
6 t$ b1 s# u. k% u( |: O直接交换业务 Direct exchanges
t# E! b5 g( H% ]2 B( G' O正常营业活动 Normal operating activities ; F6 A0 g+ Z2 W$ F: C
财务活动 Financing activities ! ?3 P7 G( o4 ?6 S
投资活动 Investing activities
- C9 P$ B9 ~/ q( w-----------------------------------------------------------1 `8 b- a5 l+ {1 g8 B
（13）财务报表分析 . J" `. Z1 V g
财务报表分析 Analysis of financial statements
8 K' Q$ |2 w r, ]$ L7 S# l4 }- c比较财务报表 Comparative financial statements
7 V3 V) T6 Z4 i; ] \趋势百分比 Trend percentage * W! }/ @- r% j7 C# }) d- D
比率 Ratios ) R: ]) b- h( v ^' ?
普通股每股收益 Earnings per share of common stock
5 V) |8 m+ _3 e' d9 v: }股利收益率 Dividend yield ratio 9 ^ r+ J2 D8 v2 `& G
价益比 Price-earnings ratio ( q6 Z: C# O0 N; }$ E
普通股每股帐面价值 Book value per share of common stock
8 }) d( G- L' ?- b7 ?) P3 a0 u- q7 H资本报酬率 Return on investment ( `2 w$ ]8 X3 b7 [( V. Q
总资产报酬率 Return on total asset
# q8 V. N( w3 s- K. z债券收益率 Yield rate on bonds + d$ g8 |* O' r9 V+ U! v
已获利息倍数 Number of times interest earned
8 u1 C8 I' U( v2 b' F' Y0 m9 B* g债券比率 Debt ratio
5 u# j* N) y& B% [. d0 G优先股收益率 Yield rate on preferred stock
* U/ E4 s. C: ]: H营运资本 Working Capital , x, q: ]8 s o7 t
周转 Turnover - o5 f6 k* J$ q: z4 {+ [
存货周转率 Inventory turnover 0 J. h8 o1 S) Y
应收帐款周转率 Accounts receivable turnover 1 [4 L n; H7 B. I
流动比率 Current ratio
: V+ y* }0 f, h7 m6 v- F* m) A速动比率 Quick ratio
( k0 T7 `3 F' [. u酸性试验比率 Acid test ratio n! ^$ E* Z2 M" n
------------------------------------------------------------ 8 T, B& }) {6 U1 ]) e) ]/ b* F+ C
& M" ?% m( D# w, q- D（14）合并财务报表 ; o* G5 m' u( c, H$ A# Z2 A+ ^) g
合并财务报表 Consolidated financial statements
9 H o7 z* Z- o+ ^% C9 c吸收合并 Merger ) V/ F( g% a8 t6 U
创立合并 Consolidation % U: O# a; f/ z
控股公司 Parent company " n% f- V0 x1 _; r
附属公司 Subsidiary company , W" B( K0 {: o* S. T) O
少数股权 Minority interest 6 Z8 @& C$ s* \/ \
权益联营合并 Pooling of interest
* D5 ]1 v- ]- ?购买合并 Combination by purchase 8 k7 S& p0 e+ [- c: H& Z" d
权益法 Equity method
y! M# l. W0 e- P, X成本法 Cost method ! E3 k) q0 w0 S- O% i1 g( s
; |; l% k% R0 D; b, j7 ?------------------------------------------------------------8 v( E+ G. }! f9 X) h1 b. I
（15）物价变动中的会计计量
4 U- L, _2 L8 O6 Y4 R物价变动之会计 Price-level changes accounting % w7 ~# [4 Q+ q( z
一般物价水平会计 General price-level accounting
" H# K# ^7 f o货币购买力会计 Purchasing-power accounting 9 C. o5 \& G7 k# i* f3 w
统一币值会计 Constant dollar accounting
% r4 j7 }$ H: ]4 l) c0 A历史成本 Historical cost 5 u# B* i6 u: c2 e P$ ?
现行价值会计 Current value accounting
( p5 u0 ]% O; p1 q/ c现行成本 Current cost
2 w3 Z7 W0 y% s3 W重置成本 Replacement cost
# _& @2 M2 _7 y1 D. |物价指数 Price-level index
9 ~2 v7 u& c* ]1 P国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 5 s$ J; l0 r4 `( v( D
消费物价指数 Consumer price index (or CPI)
?: d4 F; s: S批发物价指数 Wholesale price index
) a2 J2 w! p% U2 b$ p$ L) B/ E货币性资产 Monetary assets
; g& v, v" K1 F$ x# L1 ]' ~7 O3 q货币性负债 Monetary liabilities
% K5 [' T& h- V) {4 ^货币购买力损益 Purchasing-power gains or losses : A9 ]4 ~8 X1 m7 i: ~) X
资产持有损益 Holding gains or losses
7 ]' @6 v- _- b3 ?% t未实现的资产持有损益 Unrealized holding gains or losses ; W3 ]2 s' f7 \ H% R" j2 L
现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
