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（1）会计与会计理论 ; Y8 }, a& U1 b" s
会计 accounting 6 {$ Z5 a/ X, ?5 S) W
决策人 Decision Maker , ^9 }3 S* W' u+ P
投资人 Investor % E8 v. {0 V/ Q3 T2 ~9 A- ~
股东 Shareholder % U0 \ n- h# c" X
债权人 Creditor % K# R' G. ]' u& _2 H6 U2 I( u- W0 r7 C0 l' X
财务会计 Financial Accounting ( M9 y9 Q! q0 H) h- n o) `
管理会计 Management Accounting
: X5 l: L( S* S7 y& ]4 g1 _. l2 a成本会计 Cost Accounting % B" E% z. s9 w* l
私业会计 Private Accounting ! w Q+ m$ J) {. ^# |
公众会计 Public Accounting ' P9 C- o3 x. G6 V/ M1 Z
注册会计师 CPA Certified Public Accountant 7 s( G- c |* |- C
国际会计准则委员会 IASC 6 M o6 N( @0 d8 S/ s
美国注册会计师协会 AICPA 1 v- E8 M$ u9 D' o5 b* ~
财务会计准则委员会 FASB
% B: r0 W" i6 s管理会计协会 IMA
9 z9 y( _* e( {- s- o0 j% l美国会计学会 AAA
/ D1 u! l- k8 o7 E; p" Z# [税务稽核署 IRS 4 ^( d4 F8 D# _. N8 E& E
独资企业 Proprietorship 1 |$ }5 H2 ]2 W, |5 J0 y
合伙人企业 Partnership
# x4 m N+ G1 m, F公司 Corporation $ `6 m& l2 L! }% O$ S4 Z. M- Z* @( u
会计目标 Accounting Objectives 1 t. t! \' M+ E' X) c$ w
会计假设 Accounting Assumptions + p: O- z9 b7 S4 B S6 K8 j
会计要素 Accounting Elements % k- W; I q2 e$ i" U, h
会计原则 Accounting Principles 3 K4 u) w+ H6 J" b$ R! M
会计实务过程 Accounting Procedures 1 \0 @9 l/ p: ^7 l# u& _/ x4 H
财务报表 Financial Statements
4 F' X5 f" E6 W( C( V/ e财务分析Financial Analysis
; n; D1 d: M' }* P/ f4 M4 ]会计主体假设 Separate-entity Assumption # T# ]( {! @8 j# Q8 q$ M
货币计量假设 Unit-of-measure Assumption w3 u& x g& |% p
持续经营假设 Continuity(Going-concern) Assumption ' |* T0 D8 I$ T6 D% [# g$ x
会计分期假设 Time-period Assumption 3 s r1 c/ t/ [( [/ {
资产 Asset ; J' L+ H. g9 N) I3 O1 V
负债 Liability 4 h4 }* C1 f3 W0 S* J r
业主权益 Owner's Equity
6 J f; h- ]6 y收入 Revenue 9 O' b1 N* [5 p0 u! U9 e! ^9 {
费用 Expense
0 R& V/ W. b7 H1 u; {' Y9 Z: \! \4 B收益 Income
$ Q$ K+ H Y' Y: Q亏损 Loss
- a% x j! l3 I6 G6 K8 O历史成本原则 Cost Principle ) b: l/ U; U/ k2 q
收入实现原则 Revenue Principle
0 K5 w" Y- K. Q9 \* V0 E5 H配比原则 Matching Principle
* |6 b4 H d, g: @8 n/ r全面披露原则 Full-disclosure (Reporting) Principle 5 a: ?( v( _; B! @& m$ @/ U
客观性原则 Objective Principle
9 e. {. W2 q5 Z$ a& h一致性原则 Consistent Principle
4 M- O! `7 j! c: r/ _: ?可比性原则 Comparability Principle 8 }1 s0 c8 w. S; u
重大性原则 Materiality Principle
5 J& g) L! U2 M3 X$ I稳健性原则 Conservatism Principle
3 o: a8 ^8 u7 |8 Q1 X- w0 d! z1 q7 q权责发生制 Accrual Basis
$ r: `% z) p" K# X, K7 S; J现金收付制 Cash Basis - Z9 ^8 H' Q9 t+ P
财务报告 Financial Report 9 F( L3 X! q$ X# ^
流动资产 Current assets
# L9 y; `: Q, F* ^, [流动负债 Current Liabilities 5 B' u2 H) F Z- Y
长期负债 Long-term Liabilities 2 p6 j; p0 ^3 c5 s+ s
投入资本 Contributed Capital + s4 V0 o! ]' K T
留存收益 Retained Earning: z' z! J0 C5 Y) C I( ~
+ R: i! j2 g' A$ y: v
------------------------------------------------------------4 a l* M/ k* k" H3 V* H9 ^
（2）会计循环
; a2 Z" v, E! Z& D* g$ o+ K a会计循环 Accounting Procedure/Cycle & J0 K0 Z7 |$ \
会计信息系统 Accounting information System ' ^+ Z( K+ T$ e& d5 E& K
帐户 Ledger " j8 n6 \% h: Z2 R, Z/ r% t
会计科目 Account : l4 ]1 Z2 s- D5 n6 Y
会计分录 Journal entry
9 e: P$ S1 _6 z5 Q- J4 T* Y2 s, Q原始凭证 Source Document " ]3 u* @! [8 C! C. Q
日记帐 Journal
8 m/ |! C5 u: o, H% D总分类帐 General Ledger
1 X/ U, T( x$ I+ D/ x( \明细分类帐 Subsidiary Ledger / m; r7 p/ P6 O t
试算平衡 Trial Balance * ~1 n2 Z3 x0 B B, L4 E4 j
现金收款日记帐 Cash receipt journal . |2 Z L3 m" Q V" @- {* D
现金付款日记帐 Cash disbursements journal
6 F8 ^/ d8 |5 Q# F9 I" a4 P销售日记帐 Sales Journal
- y: H: s. q3 x% H0 `! \& Q购货日记帐 Purchase Journal / d9 S( X8 y' B8 N
普通日记帐 General Journal / g& Z+ s; O: [4 s/ p4 Q/ ?
工作底稿 Worksheet
! m" S m+ O) j; G7 s' y调整分录 Adjusting entries
, r7 }' N8 h- f$ t" k. T结帐 Closing entries
/ `% J! O: p% L/ N' e5 a
* [7 P. G. ^, b" ~1 d' |( m----------------------------------------------------------' a) k0 F. i4 I* R, ]6 n' J& Z
（3）现金与应收帐款 ( m8 J1 S4 V' w* r, ]/ z
现金 Cash
% Q2 ?5 Z, F% z# u" v* {银行存款 Cash in bank
X, L G2 H$ b) }库存现金 Cash in hand
7 B# o4 X" ?1 c; I6 s- ^流动资产 Current assets
) k$ }, P/ ]& U1 X1 e偿债基金 Sinking fund
7 g5 b0 n e' M5 J8 S) `, C5 k5 ]定额备用金 Imprest petty cash / Y" \, E& e% L; ?; u8 I
支票 Check(cheque)
- B* q) `# O% [6 u$ P! @3 S银行对帐单 Bank statement
$ {* c, d. P* s* _* V银行存款调节表 Bank reconciliation statement
" }, h& l/ k9 E9 F; e# y) y+ o, F在途存款 Outstanding deposit - w9 B& D- N* i1 J! x' r
在途支票 Outstanding check
9 @0 ^$ N9 t+ d' E) ]' E, \# N应付凭单 Vouchers payable
. c6 f8 \0 N0 F% s* G" I) Q0 r应收帐款 Account receivable 2 W5 g7 g2 y* \, z
应收票据 Note receivable $ L8 F" I$ m4 V6 i, Z) f
起运点交货价 F.O.B shipping point
7 V* ?& e" H; B) \目的地交货价 F.O.B destination point 2 q0 R2 y/ i1 C% P
商业折扣 Trade discount ; K& J: X; D4 \1 [: _( N, E4 }
现金折扣 Cash discount
& T" D- D, C- [$ p7 J" K销售退回及折让 Sales return and allowance 3 M" h* [3 V) g& i8 e `% i3 y% T+ s4 ^
坏帐费用 Bad debt expense _+ }1 Y6 b( _% d* {7 H' f
备抵法 Allowance method
) {. R9 O( w; c7 O+ H备抵坏帐 Bad debt allowance
) C6 y; H. c, z6 n2 `损益表法 Income statement approach
( ~, C. S3 ^2 A/ T9 N6 i/ r) w! ?资产负债表法 Balance sheet approach
, ^1 `6 Y- p6 y% k# t帐龄分析法 Aging analysis method
) y& ]+ U/ q/ Y& `4 m+ Y* @5 A直接冲销法 Direct write-off method
0 w: n$ v: F/ h" }( c带息票据 Interest bearing note 6 g+ x9 o9 p8 x" P/ Z7 X
不带息票据 Non-interest bearing note
. W1 \7 v) |) o2 i$ I7 Z5 |出票人 Maker 0 X1 w3 L' g5 u4 k: J$ w
受款人 Payee 3 s) k& u$ X( Y& g, I, u/ {6 A; m
本金 Principal
& F" I3 q2 T- a! U, S' J7 q利息率 Interest rate ; I% A0 N. H. q$ V) C
到期日 Maturity date
8 ~# w9 u) @3 Q* Z本票 Promissory note $ |; B! u$ ^) n" `7 ~
贴现 Discount
/ t6 @; R8 y+ Y; R" X2 m& F背书 Endorse
, }! V; J& I3 z1 z3 V' ]$ m* {/ H拒付费 Protest fee
* X) p$ B2 m& U/ T6 }
* T$ Z% |, O# g8 b& T# a+ u------------------------------------------------------------& i, j5 R; _ q3 D ]
（4）存货
- r$ L) I- D3 O: U存货 Inventory ; _3 ^1 q F- s0 {
商品存货 Merchandise inventory
2 t( H: ^$ V" s8 G# G6 j' |# T: W' n产成品存货 Finished goods inventory $ l! l+ E8 |9 R) B. h" c) f* [8 T
在产品存货 Work in process inventory
* ~! d8 r. Q7 i/ |; l% L原材料存货 Raw materials inventory - Z4 [9 R/ j" W5 K
起运地离岸价格 F.O.B shipping point
" k1 A* U [ S/ a. {, O4 _& n目的地抵岸价格 F.O.B destination
6 \' o3 o% o( t* q2 H, i* _/ z* ~寄销 Consignment 4 q n' ?! h7 D! O
寄销人 Consignor
( v! u" Y/ Z8 ~, V承销人 Consignee # g O! G2 {- T7 l& Y& X
定期盘存 Periodic inventory
" Z4 g r# K$ n! n3 n永续盘存 Perpetual inventory
0 E9 R. R a) b( z- k购货 Purchase
: j- O6 R# o: }购货折让和折扣 Purchase allowance and discounts 5 N5 {1 q7 ~! h/ r- x
存货盈余或短缺 Inventory overages and shortages
( V) r+ z% [4 F" t分批认定法 Specific identification
. ~$ P. L$ P6 ]9 [9 w0 ^. s& I加权平均法 Weighted average
: I. ] ]) v8 s% L5 a: M7 A先进先出法 First-in, first-out or FIFO # B8 N5 T- H/ y1 c2 G
后进先出法 Lost-in, first-out or LIFO " ?. Y+ s: D' S* @6 ]3 w& z" B
移动平均法 Moving average
" k# w0 e/ p5 P9 y成本或市价孰低法 Lower of cost or market or LCM ( Z; E. [. O9 m5 x: J, h9 F/ W
市价 Market value
1 }- I) z3 q- r8 ~5 `重置成本 Replacement cost : h1 S1 E1 k( j5 I/ Y3 I
可变现净值 Net realizable value
$ M! d7 O! g& S5 g$ [: u上限 Upper limit 2 l* T6 ^- D j/ c V" w! Q) d
下限 Lower limit
3 ]- H0 w- B2 E毛利法 Gross margin method 0 }3 K/ a& H+ z, s4 J! X
零售价格法 Retail method 5 Z2 X; b! B2 }) i# s$ B
成本率 Cost ratio / _/ E; B T$ J- t+ `1 N
8 O, c2 Q' `6 \, i3 D+ u: O% i% M4 a" @
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' }# j* E) e2 A( m; R P/ t4 N（5）长期投资
Y0 D- R* P `4 T长期投资 Long-term investment
8 P F5 q- n. y4 P& |长期股票投资 Investment on stocks
7 Y7 y: n3 T, e/ g$ {2 M$ N* w长期债券投资 Investment on bonds 5 f, i- I% [4 k3 l' B* w
成本法 Cost method ) a2 J3 P$ u4 e2 P9 |! p+ y4 G1 k
权益法 Equity method 3 J2 F4 h z* k$ ^+ S7 V
合并法 Consolidation method 5 ]4 j* v8 @9 g$ L% Y+ `' S6 n
股利宣布日 Declaration date ' G/ C8 a8 g: R
股权登记日 Date of record & p$ f- y$ Q: J8 x7 P
除息日 Ex-dividend date
* K* O6 [2 m1 I& x6 z付息日 Payment date
+ m1 t) t2 q% E" l' G6 t债券面值 Face value, Par value 7 X' D% L2 J+ P0 ^
债券折价 Discount on bonds , N" G* r5 w% {1 A
债券溢价 Premium on bonds : `, G. ~- ^. `6 M
票面利率 Contract interest rate, stated rate 4 H# T, v! l, V6 a3 s- M1 ]
市场利率 Market interest ratio, Effective rate ! \2 R3 z7 U% l+ H
普通股 Common Stock ' ?/ K: ~& ^2 M2 r& x+ d0 }
优先股 Preferred Stock . D% @+ z) {) K& k# i/ o1 q8 D
现金股利 Cash dividends + X# O4 G$ V# y- [" Y( o( e
股票股利 Stock dividends $ v7 V9 B7 I9 t3 O
清算股利 Liquidating dividends
6 W- q7 ?) p6 c ?- o到期日 Maturity date
+ i5 l3 }8 U+ h9 h到期值 Maturity value
u4 e. k8 Z! p% \$ o6 g& M+ `! f直线摊销法 Straight-Line method of amortization
3 T, H+ e* k: x. q实际利息摊销法 Effective-interest method of amortization
5 \" k( o% P3 A$ C7 q6 A; l0 v8 ?5 M! k4 Z
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（6）固定资产
- t9 @+ Q9 \' J. j1 M固定资产 Plant assets or Fixed assets ' _6 n7 Z* @* _' k% ~8 j
原值 Original value
9 I' K( @8 A5 F4 M4 v. j" `5 u1 `预计使用年限 Expected useful life ) F; l: |8 Q! f7 ~3 v
预计残值 Estimated residual value
% e& I( m6 }! d. V; s5 r折旧费用 Depreciation expense 6 a5 P7 e, l+ ~" ^& P3 n; j
累计折旧 Accumulated depreciation ( W5 I. |3 f& O% ~* `8 c8 E
帐面价值 Carrying value 5 r9 }1 T$ i; e6 m5 G2 F3 n+ ~
应提折旧成本 Depreciation cost
2 d6 Q a, N# }净值 Net value 8 s7 R! f* \; n2 D6 i9 I9 o8 }- B
在建工程 Construction-in-process
( o/ |# K7 C. B; q @: C4 }磨损 Wear and tear
5 c) k% t; J4 T8 L* S过时 Obsolescence
T( F3 }6 k" r$ s. I2 O直线法 Straight-line method (SL) ! Y/ n# m3 ^8 [" T9 t; |, \
工作量法 Units-of-production method (UOP) # b9 `3 d0 v, I. P# h) K' C
加速折旧法 Accelerated depreciation method
1 T( w2 Y# q, X$ F4 n双倍余额递减法 Double-declining balance method (DDB) 6 r4 V+ j7 ?; r- u5 J
年数总和法 Sum-of-the-years-digits method (SYD)
6 l+ h# l# f6 `) A以旧换新 Trade in
0 x5 `& | g, o% g( E' T- H0 I经营租赁 Operating lease & w& R4 _$ }6 n/ ]
融资租赁 Capital lease
/ [4 P- t3 ] _, U" T, e廉价购买权 Bargain purchase option (BPO)
* M% A% _. o w资产负债表外筹资 Off-balance-sheet financing R: ?8 ~. A8 H
最低租赁付款额 Minimum lease payments
: n+ m7 J2 E0 B; ^--------------------------------------------------------8 ]/ a: g4 g3 b! g9 m' f& g
（7）无形资产 8 f* {3 V& ?, T- O1 Z
无形资产 Intangible assets
4 i" m0 k8 n# q3 x& h) b+ r专利权 Patents
9 Y! J/ a$ l5 \# G' ?" O商标权 Trademarks, Trade names
5 I2 f9 A5 [0 b; F% E2 C4 `著作权 Copyrights 3 S9 A6 B2 g9 H3 x/ `
特许权或专营权 Franchises
2 M+ ^. z* Q C, @8 q商誉 Goodwill " A& u# Q$ ~! D/ x% h+ o z, ~
开办费 Organization cost & ?: a3 D# H0 J* X) Q
租赁权 Leasehold
3 G* `: A+ `7 f/ H' n; R: u摊销 Amortization
. S0 k& b- C( z' u, P i ~--------------------------------------------------------. T, \ ]6 J! P( S' H% J
（8）流动负债 & w3 R- e3 ?8 w0 {8 K5 m, f }8 f2 R
负债 Liability 1 z; n+ v& X) ]+ U
流动负债 Current liability
9 ]8 `, t% j/ `& M" b应付帐款 Account payable
4 }% c# ^5 y+ d, M- b1 T8 X应付票据 Notes payable * E& j& J6 X8 L' D+ \0 S
贴现票据 Discount notes - i2 N, T% M9 T6 K6 N$ {
长期负债一年内到期部分 Current maturities of long-term liabilities0 [4 a( y; e: R7 ]) f. z
应付股利 Dividends payable ! h# L( e$ B* I, p2 e- X. A+ l h) ?1 U
预收收益 Prepayments by customers
# b& W/ b( C+ t" W; Q存入保证金 Refundable deposits
' J- b% U# Y2 n- y应付费用 Accrual expense
& y* _2 i! }8 O# t6 m; a4 D增值税 value added tax
$ N4 d! i% a d: r, z& F营业税 Business tax 3 v; A& ?; o5 u
应付所得税 Income tax payable / c, J& q/ [& G) N
应付奖金 Bonuses payable
) E' X1 j/ }- j+ o产品质量担保负债 Estimated liabilities under product warranties
' N0 P) U* k$ f- q赠品和兑换券 Premiums, coupons and trading stamps
o/ Y# b( s/ M* @或有事项 Contingency & w2 o, W) l# R" i: V
或有负债 Contingent 0 }6 T/ }- K1 r. @" p+ F
或有损失 Loss contingencies
. {/ Y% I6 n7 `' u- I或有利得 Gain contingencies
& [! w# P+ _( @: O6 _) O, Z" X永久性差异 Permanent difference 4 W1 Y [' R% X3 K
时间性差异 Timing difference
: ?, ^! O5 k# n应付税款法 Taxes payable method
) z$ @5 K" N- m" b* M2 |- F( u纳税影响会计法 Tax effect accounting method * @2 Y1 Q. l6 x9 n
递延所得税负债法 Deferred income tax liability method 2 E0 p( x* U E2 |
! O2 C; J3 \& Y( O& I6 c* O1 h------------------------------------------------------------" [2 O2 p$ @) b, X
（9）长期负债
$ [7 i: O7 K* [4 e- q' f T长期负债 Long-term Liabilities
, n/ v& h& r$ i( `2 s& O8 p应付公司债券 Bonds payable % E1 `& u: R7 A
有担保品的公司债券 Secured Bonds - l+ G! I9 ?- y5 o/ |6 N h: ^
抵押公司债券 Mortgage Bonds
5 R" @$ R9 G7 B' |8 c* _- h F7 d保证公司债券 Guaranteed Bonds
# H; {- y8 J9 @信用公司债券 Debenture Bonds
' E1 |+ R: q- k, i0 a) N一次还本公司债券 Term Bonds * S* n8 E, l X, q
分期还本公司债券 Serial Bonds
/ @, e/ t+ V! ^- X- `可转换公司债券 Convertible Bonds
0 M" o! ]) L9 r: u. b可赎回公司债券 Callable Bonds
/ ?2 f e/ @/ p. c( O! [可要求公司债券 Redeemable Bonds
4 |# e$ W6 x+ J3 U. q6 b) m9 ]记名公司债券 Registered Bonds 4 @0 Z7 z4 n3 u2 f9 W# L: G
无记名公司债券 Coupon Bonds
6 m2 `' y- Z+ m3 F) g7 N普通公司债券 Ordinary Bonds
- t; f! }7 L9 D0 ]9 p收益公司债券 Income Bonds 2 d- g6 i2 a/ }6 D: a6 J
名义利率，票面利率 Nominal rate * D$ U" Z8 i$ F
实际利率 Actual rate
1 C3 O2 ?( H y2 H有效利率 Effective rate
% I. u- \# G2 w# ?溢价 Premium , D5 C' S" O7 t9 X4 S0 G+ l
折价 Discount ]. A* A% s$ i) h1 k+ o2 K; z/ Z
面值 Par value
# W: ?% b) |, J7 g. M- [直线法 Straight-line method 9 n8 g9 ]) V/ O( T) R; d
实际利率法 Effective interest method : Z% S D/ I8 A/ ]# ?/ r. B
到期直接偿付 Repayment at maturity
5 c' X; s1 c/ Y4 C Z提前偿付 Repayment at advance
6 m2 |& K' W3 o! J' L- ?$ `" `偿债基金 Sinking fund
6 E' k( I! J6 }4 ^) L( x长期应付票据 Long-term notes payable
, ^4 D' H9 E* f/ }抵押借款 Mortgage loan7 T) q' V* W& O4 f; T8 F
--------------------------------------------------$ F. r4 `8 _4 s0 T
（10）业主权益 : @ C ^$ S7 o# N; X9 t
权益 Equity
* q. K. G. _* D. S- e+ p; n7 u' D7 R业主权益 Owner's equity
6 P3 |9 q$ h' O- G7 O股东权益 Stockholder's equity
: d$ N5 ^ `0 u1 R( L投入资本 Contributed capital : t1 I9 H8 T9 T
缴入资本 Paid-in capital
, u# }+ u! o7 o! |股本 Capital stock
8 \: d0 B/ }. y3 W2 {资本公积 Capital surplus
8 ?* ~. q- C) X) D/ G/ D4 e; K留存收益 Retained earnings
# d& f% r0 H% k3 ?) U6 n核定股本 Authorized capital stock 9 K* B4 v/ k5 p# g
实收资本 Issued capital stock 3 }; a; N0 A/ U6 W. z
发行在外股本 Outstanding capital stock
% a( y! m( O/ K r库藏股 Treasury stock / q: g9 p7 X# z8 Y; W1 b) Z8 ^/ |& B
普通股 Common stock
8 [" s9 Q6 G3 e优先股 Preferred stock , f1 o( s5 n2 h; ^! O5 `
累积优先股 Cumulative preferred stock $ c+ `4 q( b \& Q. e# G/ x# R
非累积优先股 Noncumulative preferred stock
% l& @7 Z0 W6 x7 A/ n) E& U+ p完全参加优先股 Fully participating preferred stock + E% O4 D. d: M9 O! M4 o
部分参加优先股 Partially participating preferred stock ( x% n+ C3 L: \3 l8 M' m
非部分参加优先股 Nonpartially participating preferred stock / G* @- X* {* ^7 k0 Q
现金发行 Issuance for cash
* X& g( F2 A, r: G. ~非现金发行 Issuance for noncash consideration 6 n/ z9 r# q& D7 s- c! Y
股票的合并发行 Lump-sum sales of stock : S, \' s- Q, p% u. u
发行成本 Issuance cost ) D1 G" {- c% E% G# C
成本法 Cost method
0 y g0 f+ p& I5 M面值法 Par value method $ j, }, h+ y. Q% E; R: y' q
捐赠资本 Donated capital , _9 Y1 j4 P& v0 a% F3 U' R$ X+ s
盈余分配 Distribution of earnings 2 z3 R! N+ i3 }5 U, a
股利 Dividend @( o- M4 u& }
股利政策 Dividend policy ( U8 C2 V: C# g3 C! e# G
宣布日 Date of declaration
\. l7 C) k8 I4 \7 u2 a. b9 _股权登记日 Date of record
6 M( O' ]: \# P) ~' J% W除息日 Ex-dividend date
8 s5 R9 q6 t: g; S* O; V5 ~& c股利支付日 Date of payment
3 A8 @, i# V y x/ ~4 T现金股利 Cash dividend
* ~, H, [5 a- O) y! i4 m股票股利 Stock dividend
( V4 ]! P) t: E" c拨款 appropriation % J l. p- B" a6 L! [+ l9 B/ _
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% B# e" k7 ?# g* M7 X0 ^0 c（11）财务报表 , J \' g+ |) {2 r. l
财务报表 Financial Statement $ Y1 @, |3 F/ v2 N- Y$ V+ T R
资产负债表 Balance Sheet E2 ], w" o( N( G
收益表 Income Statement 5 c4 W0 w$ u W% V$ q3 M8 w
帐户式 Account form 5 H( w1 t+ `% U3 x: u2 a
报告式 Report form / Y# N& H4 |0 D; C& D4 h* n- P1 g
编制（报表） Prepare 5 ^) Z/ h! m, w: @& E9 R
工作底稿 Worksheet
/ ]" t( S* ?% g5 O" G4 N# H多步式 Multi-step
) d0 g [2 F5 i! E2 Y4 r0 r单步式 Single-step 5 C+ o5 z) D5 n; h
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6 `( p r+ c! B8 } t9 m. U: q, e（12）财务状况变动表 # I1 L2 i& N4 ] a/ k0 U9 i, I
财务状况变动表中的现金基础 SCFP.Cash Basis 3 g: A) @1 H4 z5 ?
（现金流量表） # z. d, Y- @/ ?7 D" ]
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ( ~7 k5 s% n- U9 K+ u
（资金来源与运用表） * d0 [8 m5 K: ~( B) q) S5 x5 ]& h
营运资金 Working Capital
6 n1 {* n# O! O# B全部资源概念 All-resources concept Q% h2 W1 R# f* Y
直接交换业务 Direct exchanges / |9 n' R9 w4 g( K- X9 t# P
正常营业活动 Normal operating activities ) r# K- y: A; L
财务活动 Financing activities $ A T/ O: k# J$ s/ V7 _
投资活动 Investing activities ) H3 V0 R% o( s5 t
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6 n1 a/ A! O! y（13）财务报表分析 % g# o! y& A; }: Q
财务报表分析 Analysis of financial statements
* y; D- U, G6 [/ q) A; j1 g比较财务报表 Comparative financial statements
# h+ T }2 p3 m0 b4 Q$ Y3 L& k4 l' U趋势百分比 Trend percentage
' V4 C# [$ O0 z5 V# M比率 Ratios
# }% {- ?( L+ u. ~( D普通股每股收益 Earnings per share of common stock ) `$ ]# m% O( R( y* M6 f
股利收益率 Dividend yield ratio ! T0 K/ h! ]; \% ?
价益比 Price-earnings ratio
( g2 [ {* @0 D' f普通股每股帐面价值 Book value per share of common stock & X! _' u u. `5 j+ t+ N
资本报酬率 Return on investment
( B3 m" `3 B( L. F1 [' Q总资产报酬率 Return on total asset 7 w3 K( w: C$ o* [8 Q
债券收益率 Yield rate on bonds
: |% @' n5 y( r已获利息倍数 Number of times interest earned 0 e* ?, n' }! X; Q1 y
债券比率 Debt ratio
2 C t/ l8 Y3 R- {& A优先股收益率 Yield rate on preferred stock
0 A L, k; B' {8 l营运资本 Working Capital
9 f1 R. L! m: A. I周转 Turnover / U8 J% {( D) ~+ o" U8 \& t
存货周转率 Inventory turnover ! r0 }: ]7 ~: s
应收帐款周转率 Accounts receivable turnover $ i4 J! ?( i- h
流动比率 Current ratio ) d" T& b3 d% C" ]$ l
速动比率 Quick ratio 7 I3 B) y: q( T- d6 W
酸性试验比率 Acid test ratio" `5 R( B$ u, v, J+ q4 O' b
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' t$ Y0 L) B; y' s
+ V* s$ F& |$ M% O* i（14）合并财务报表
. v9 Q, I W/ {0 L) |' [# u# b% D合并财务报表 Consolidated financial statements
: ~! }- k% c# U9 q. C吸收合并 Merger + ?% Q. Q$ {( z/ n
创立合并 Consolidation
3 e5 A# |. |/ x, G# k) ?/ T控股公司 Parent company ! J. f! x& Y) S6 [0 ` h; p; K# p
附属公司 Subsidiary company . y, @% @2 y! Y! V
少数股权 Minority interest
5 z4 Y4 {# R/ m A权益联营合并 Pooling of interest
1 z* }! g. u2 x. C& Z; W7 x购买合并 Combination by purchase
" A. O" d! f$ e权益法 Equity method
; y7 n t5 s+ {* i8 x t- u3 i成本法 Cost method
: }/ M: @2 y) K) L: W: M. e E& s- Q; T
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9 f& R8 S+ z2 Z7 v- C1 x（15）物价变动中的会计计量 5 ?2 V3 ^5 |3 a) f, V/ D
物价变动之会计 Price-level changes accounting
+ A6 J# u o4 S g! m一般物价水平会计 General price-level accounting
0 d+ a4 x6 N6 O2 U$ A' N% Q0 p' L货币购买力会计 Purchasing-power accounting
! w* L; Z+ [6 D9 ^3 z2 C' S统一币值会计 Constant dollar accounting ) J: m/ y- x* t) M0 S& V; X
历史成本 Historical cost
& p' @9 u4 E$ c1 U- L现行价值会计 Current value accounting
4 K/ _6 e: w7 Y+ A$ `现行成本 Current cost % h" X+ f$ r2 N1 q. |, z
重置成本 Replacement cost
5 u$ W, E: b) d9 E! o$ p3 R物价指数 Price-level index $ X) `: X6 ~) i# }) b( B
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) R6 k W3 O7 C0 {; i) p5 k
消费物价指数 Consumer price index (or CPI) 2 F& w" A; M/ H6 X7 C( q2 X
批发物价指数 Wholesale price index
2 U6 c1 F" [0 {; C货币性资产 Monetary assets
5 [: e7 C, ?* L" i货币性负债 Monetary liabilities . k! w# m% m, O1 d4 t' S% g, ~$ Q
货币购买力损益 Purchasing-power gains or losses
) X0 t3 x4 J/ W) w- V9 u资产持有损益 Holding gains or losses
$ g1 v# ?; A, z6 d# @$ H未实现的资产持有损益 Unrealized holding gains or losses 8 {; A3 ~ u7 X
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
