 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 7 G* G4 f4 Q5 Z o# ]- G" k4 v
会计 accounting
- {" s- t W" n! y决策人 Decision Maker * B- k2 `0 ]! c% X$ M Y
投资人 Investor
! A3 F8 j( v6 Y# [7 `股东 Shareholder $ I; Y; n. A) W8 O9 ?
债权人 Creditor
, w% n9 a0 S. |; k0 F: R财务会计 Financial Accounting
4 U" t0 J) M. t0 v7 s管理会计 Management Accounting " o: U# v& k9 ~$ i5 R+ q
成本会计 Cost Accounting ! w( c" h" H8 {, c: Q
私业会计 Private Accounting 1 c* a8 k" V% u: V& i9 |
公众会计 Public Accounting
. B6 Q, @- B) {1 k- O, @0 {注册会计师 CPA Certified Public Accountant 4 }+ g. O, C' j- ]! ~- ~) ]
国际会计准则委员会 IASC
& p; d7 ]! {" |美国注册会计师协会 AICPA , J' I8 \2 B2 i
财务会计准则委员会 FASB ; ?! O3 h! F ^* ~: x* w
管理会计协会 IMA
6 C5 \; n! G! q8 M美国会计学会 AAA ( z! a" q# f) P" @' x( J( m
税务稽核署 IRS ; A. j$ ]6 ]* F) q; x
独资企业 Proprietorship
0 ?; a) M+ f! g合伙人企业 Partnership
' o& T `% _8 z$ w. u' ~/ Q公司 Corporation 3 i: t( G7 w" r6 a
会计目标 Accounting Objectives : m" k' m! s+ d/ Y3 }& r
会计假设 Accounting Assumptions ! f2 n0 \1 j2 X7 _, @
会计要素 Accounting Elements
' j& }" ^: P% U/ b7 s& J会计原则 Accounting Principles 4 ]0 I2 v( |3 m2 ]6 V1 ~4 g1 S
会计实务过程 Accounting Procedures 2 H# ]6 C6 I9 e6 f+ ~
财务报表 Financial Statements
- z' V/ R3 f# z财务分析Financial Analysis
- n/ t; o4 T! d( W( d6 M7 h会计主体假设 Separate-entity Assumption + T2 n, p; p0 F" F7 r5 p% ~: @
货币计量假设 Unit-of-measure Assumption
& j! U+ u9 J1 Y$ K7 d' C4 Q持续经营假设 Continuity(Going-concern) Assumption - W! V% y: ?5 r- J3 v$ x
会计分期假设 Time-period Assumption . _9 r1 z- E) h5 X1 ^- Q) S
资产 Asset
! g! n* a0 ~4 _. \- T1 @负债 Liability
+ K; O+ f& H* S) l业主权益 Owner's Equity
" b. m& w5 Q$ P" C. d收入 Revenue
# v& c8 p h, P) _0 I1 I: O7 u2 R# w费用 Expense 9 H( K) `+ H) S) d: J# _
收益 Income + v: @( E/ I, h( `* [
亏损 Loss ) e# z' b0 b" H) h$ L7 v2 m* ~/ t
历史成本原则 Cost Principle
! A# N7 K. F. w1 V; v* z收入实现原则 Revenue Principle
! D5 V* V( r* d R& R9 a& C配比原则 Matching Principle
! X1 {; ^# D- P& j7 M4 B全面披露原则 Full-disclosure (Reporting) Principle
$ ^5 V5 N5 {9 _1 n) w: w/ O客观性原则 Objective Principle
8 X: F0 o& x# S% l, T& o一致性原则 Consistent Principle
; D: d3 t0 m6 O( W9 C9 K+ U* a可比性原则 Comparability Principle
) G* @( ~- N2 e t重大性原则 Materiality Principle9 \8 Y2 }6 _6 B: Y
稳健性原则 Conservatism Principle U t# y- q7 A) y+ R6 j
权责发生制 Accrual Basis 5 X* v" i% t5 Z9 [* Z" a' \( l
现金收付制 Cash Basis & h/ u% x F9 D% L' L
财务报告 Financial Report 5 h& B# U8 f7 t6 A3 @
流动资产 Current assets
+ W/ N/ ^( Q6 K流动负债 Current Liabilities , V+ s2 g* q Z1 ~) M3 t1 O
长期负债 Long-term Liabilities 1 v) `$ L7 b7 o6 Q$ W
投入资本 Contributed Capital
8 @& I( o, O8 ]3 A, q留存收益 Retained Earning5 Z. ]7 L( ^6 N9 K0 K
. j, [5 ?' K# J4 K9 {------------------------------------------------------------+ A+ k% G) i+ {1 |8 e
（2）会计循环 $ Q$ m( Y* X5 v! e* V& ~
会计循环 Accounting Procedure/Cycle
' A( O5 Z* q8 {) A, K$ ]% k% u会计信息系统 Accounting information System
P, A$ T3 _. `- \# W. ]9 S帐户 Ledger ! H( f/ d! \# m% u, `- x- ^
会计科目 Account
- N( J6 F4 @7 R/ @; v) u会计分录 Journal entry
' k5 |; G# j3 n+ x0 c4 t原始凭证 Source Document 9 J) s# Y) P9 H, E. }/ X
日记帐 Journal
$ J* J0 f* V7 N5 m总分类帐 General Ledger
7 E- Z" B- a* p3 d6 V明细分类帐 Subsidiary Ledger ' Y9 ?1 T) V" G9 Y- ^1 i! V. y% l
试算平衡 Trial Balance 3 T" O+ c0 L5 Q0 E9 J" ?/ a4 ~" z
现金收款日记帐 Cash receipt journal
' Y2 h# F! N" \- s0 ?现金付款日记帐 Cash disbursements journal , v, v: w9 B1 Q" {
销售日记帐 Sales Journal 0 L( ^4 g; P; D# B0 o+ c
购货日记帐 Purchase Journal
1 K7 N8 X3 k- m, V( A' F普通日记帐 General Journal
( f4 E5 G- H7 z8 b工作底稿 Worksheet ; \5 ^6 h" N! p3 x% M+ }
调整分录 Adjusting entries $ M, q3 a- P3 v3 L4 f; d
结帐 Closing entries / |- ^9 M$ A( [$ G
8 h; @4 @1 V0 w) a0 ]; K. _' }# y
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J$ [8 r3 r( E3 R（3）现金与应收帐款 & g9 ]5 K$ o5 X1 E9 f1 X1 j( d
现金 Cash & `4 m' N( ~" i% ~4 {9 `) g
银行存款 Cash in bank : ]) Q" R( a r' A$ [$ {/ p
库存现金 Cash in hand 0 @1 g7 G, v2 B& H5 \! d) I& g
流动资产 Current assets
F) {( c6 H2 w H# g& a偿债基金 Sinking fund + N9 D5 j" O) B) l6 |
定额备用金 Imprest petty cash Y, b m2 s1 f1 H: }' m& @- u
支票 Check(cheque) 7 }+ U) @* V! l/ }) B0 S
银行对帐单 Bank statement
* A) {9 N0 H6 E3 W银行存款调节表 Bank reconciliation statement ( }0 [# S- ~- n3 e/ U, o
在途存款 Outstanding deposit 3 y1 B0 [1 L6 a! j* A: _
在途支票 Outstanding check
' H- V5 W( b2 c F/ M* z& [% i4 | S" q应付凭单 Vouchers payable
( _3 u$ S, o; r* o* p应收帐款 Account receivable
/ U+ I$ B; j: a1 J* k, ^应收票据 Note receivable
1 f+ n2 m( M8 T+ Q9 |起运点交货价 F.O.B shipping point
/ y' W% h' Z' q, R目的地交货价 F.O.B destination point 7 H$ h% B a% s g
商业折扣 Trade discount 7 `- d' d. P* V: W. z6 f$ O
现金折扣 Cash discount
% K& C# |4 f/ n- t销售退回及折让 Sales return and allowance
* `9 `2 G' V6 Q6 ^% _坏帐费用 Bad debt expense
/ X% F* g* Y; L备抵法 Allowance method
2 \% c" i$ W: Q8 h1 Z6 I J0 X; q* v备抵坏帐 Bad debt allowance
$ r& f. J1 `( B- V- J0 A5 m/ W9 t0 m损益表法 Income statement approach . y5 X, c/ H9 n+ E; T/ s! D
资产负债表法 Balance sheet approach 0 K- y4 t* Z3 _
帐龄分析法 Aging analysis method P; V, h- c! E4 {% K
直接冲销法 Direct write-off method - M* i. O' o( r5 v% o, V
带息票据 Interest bearing note
) W' g5 N" @: s1 m: Y不带息票据 Non-interest bearing note
6 m* U" _% Q) Y8 |, b$ Q% i出票人 Maker # V) j* q9 f5 r5 Z
受款人 Payee
: [# Q) V+ i: k7 E本金 Principal % n; e. F5 ~- B) w( @
利息率 Interest rate
) S5 o" K- @0 z1 k" U4 m到期日 Maturity date % M' q7 A' ?# E, D2 n) _7 R& m& d
本票 Promissory note
1 v. l _9 U' W/ q贴现 Discount 8 _9 R& T4 i- u! Z. ]4 ]& T
背书 Endorse
' d0 W2 m9 @6 N: R' @3 s2 A6 }拒付费 Protest fee
~& ^6 b$ ^' `- K6 L6 q& `
4 [* x6 ^+ g% O# g------------------------------------------------------------
2 h' m/ ]" r1 x（4）存货
B& \+ C; S; Y) E, u' ~: R3 M! o存货 Inventory 6 {! O2 }, d; }7 G- Q: u9 J( p
商品存货 Merchandise inventory
8 ~, V5 W- E/ v5 ]0 U4 z产成品存货 Finished goods inventory 4 Z9 l1 n5 j2 N3 b9 M# U
在产品存货 Work in process inventory
* y4 @& W' d* c* _' @原材料存货 Raw materials inventory
: E$ |6 M: B2 e1 q8 g起运地离岸价格 F.O.B shipping point
+ b% G% R8 e/ o# ]! L) X- B目的地抵岸价格 F.O.B destination 6 j0 e) u( {$ s
寄销 Consignment
# ^( l! h% N. O$ w) v寄销人 Consignor + ^* h! n3 b( f5 M
承销人 Consignee 8 \7 Q* H' q1 w9 h- {9 A
定期盘存 Periodic inventory
7 b$ I9 q/ e* J L6 O4 ]永续盘存 Perpetual inventory3 X0 ~; [4 }2 B1 s
购货 Purchase
+ g l. H# v. h5 b购货折让和折扣 Purchase allowance and discounts ( A0 f- a S S$ _7 C- m
存货盈余或短缺 Inventory overages and shortages - y( L; g5 x# f* t
分批认定法 Specific identification
$ V9 q- |7 v' ]' B; r2 ~加权平均法 Weighted average
: d* W# F% w% f* h1 l y7 u5 f先进先出法 First-in, first-out or FIFO ( w/ S7 \8 x* V2 P+ b% K( h2 `
后进先出法 Lost-in, first-out or LIFO & A5 I6 b" f, n' Y5 I
移动平均法 Moving average
# l# E6 \6 [3 F; z7 r成本或市价孰低法 Lower of cost or market or LCM
2 V" ^+ r9 ?) q4 l$ y' V市价 Market value
, a5 `+ c& s5 x! N5 i5 c |7 g重置成本 Replacement cost
& \7 G( }5 U2 |# K( a; }可变现净值 Net realizable value
$ x3 E6 b+ c4 Y: B5 c z E1 Y上限 Upper limit 5 v% m& [, s, e' W4 ^) _& Q% `
下限 Lower limit
4 \ y$ a a2 Q毛利法 Gross margin method ; F# U1 p/ W2 a0 M. n, E# p# ]
零售价格法 Retail method
& |$ T* c# D5 b) o7 R- X成本率 Cost ratio
E$ V, z0 j+ I# B
( J" Q6 a6 u3 o1 x5 ^3 c------------------------------------------------------------
* q1 p3 |% \, u1 P* _5 a( |" }1 ?（5）长期投资
7 p4 Z4 J' W. o4 ?长期投资 Long-term investment 2 l9 ~( g" o4 O
长期股票投资 Investment on stocks 6 x4 ~6 B5 K5 X3 E/ q# l
长期债券投资 Investment on bonds
5 j( t3 w" y8 m! [" T5 Y成本法 Cost method
* P8 d6 g" v5 n; @" V! ]权益法 Equity method
- u$ _3 [: L( m$ C& D% q合并法 Consolidation method / P6 W; L5 z) \4 W E7 T; b
股利宣布日 Declaration date
5 C. O( @% m6 c4 j股权登记日 Date of record , t' C# Z; s: ?( G, X! V
除息日 Ex-dividend date
7 z0 M, \ ^. ]' ?( u; R付息日 Payment date
: c* w+ @% m! k& M8 K u债券面值 Face value, Par value b; J: M: M. |3 d' x
债券折价 Discount on bonds
7 H+ \1 s6 ?* ]/ Y! f债券溢价 Premium on bonds * M, a$ E+ C' z" B A. }
票面利率 Contract interest rate, stated rate
4 U; r* F7 K8 _市场利率 Market interest ratio, Effective rate
+ Z& ^- }0 i( q) l4 c# Z普通股 Common Stock 7 l; I' ?# h" L1 L1 o
优先股 Preferred Stock + S% j5 {3 ?* L* w5 u7 u8 @/ K- _
现金股利 Cash dividends " {9 V& s# p2 b1 ~
股票股利 Stock dividends 9 H) L- x( m! U9 w7 p
清算股利 Liquidating dividends
) e P0 J6 n) j$ [0 w到期日 Maturity date ' j# r% I5 Y. V! Y" R2 P; x3 ^
到期值 Maturity value
. L5 `2 I5 {0 c直线摊销法 Straight-Line method of amortization % c" ?& C& ?6 D& W* q
实际利息摊销法 Effective-interest method of amortization7 `6 H$ a( v/ ]+ A1 i, t% {
! p' V# r5 ?0 s- D
---------------------------------------------------------) d H# k0 `: i# e1 {
（6）固定资产 ( B7 y8 T8 y! F
固定资产 Plant assets or Fixed assets + f" b6 d5 O+ @6 R* W& W/ }; _ @
原值 Original value 5 C. _" c3 J, u
预计使用年限 Expected useful life
6 M0 t5 F$ g! F1 \/ t; y$ c' H$ {* N" A$ g预计残值 Estimated residual value
, Y. \4 C- o6 k% v2 V) N" p2 g折旧费用 Depreciation expense 4 G; c0 A1 g! A/ y. h! x
累计折旧 Accumulated depreciation
" K, t: L; t0 Z帐面价值 Carrying value 9 h. d+ ~ P. r @* G7 l4 J
应提折旧成本 Depreciation cost 4 f+ ?: u; P" w/ a5 ]5 Z2 K8 L
净值 Net value
9 V; Q% E: n3 K+ j3 I在建工程 Construction-in-process
* v X. h! n7 y: k" Q" t0 c" K, i磨损 Wear and tear , C ~: k2 X+ ]( b7 B9 r. }, x. Y
过时 Obsolescence 3 g7 F4 W, K- T
直线法 Straight-line method (SL)
2 t5 |. s% j+ ] i工作量法 Units-of-production method (UOP)
5 S! y- n# X8 q, D$ S! W7 J4 N加速折旧法 Accelerated depreciation method : w$ k7 Y- Q' f
双倍余额递减法 Double-declining balance method (DDB)
% C9 @2 s8 ?1 d) Q年数总和法 Sum-of-the-years-digits method (SYD)
! c0 {+ _/ o' d6 v. J. U以旧换新 Trade in
# _. s U) P4 f& `( t经营租赁 Operating lease 2 j8 K+ v5 d$ s& W( Q; ^5 O# k, z4 b
融资租赁 Capital lease " s# o+ s- T6 `" o+ L
廉价购买权 Bargain purchase option (BPO)
& u/ r, a/ ~- g2 l7 x资产负债表外筹资 Off-balance-sheet financing
1 a% d' `. b I$ r" f/ ^最低租赁付款额 Minimum lease payments) V) m5 f# Y+ g% {8 K$ `/ O8 {
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（7）无形资产
2 A7 F) F% z( O1 I$ C" i3 r无形资产 Intangible assets . |. g; h- d% Y
专利权 Patents / a* K- Y8 k. e' ^' u' D/ R% ~( j/ C
商标权 Trademarks, Trade names
. o2 h" D- ?% F/ \著作权 Copyrights
& A8 b' o! v- W, |. a特许权或专营权 Franchises
9 N# B1 W' J4 z1 o商誉 Goodwill , }$ Q# f. n0 x* |0 ~# \+ P9 G# I3 O
开办费 Organization cost
( p3 O1 E( e/ H租赁权 Leasehold 9 a0 h2 c1 U) I2 I4 N& C
摊销 Amortization
+ ^9 W9 p' }+ F( ~--------------------------------------------------------
2 j% ^; d6 x W u3 `: }（8）流动负债
: u; e5 L- b* t% h3 t4 Q负债 Liability
3 H# z* b* ?$ o# Q% S& n! ^流动负债 Current liability - ~* T8 {3 ?. N" L& ~2 f
应付帐款 Account payable + n% P4 L5 C1 h/ ?4 ^" W
应付票据 Notes payable 1 u( \, D( m* T$ x' e W& Z0 V7 s
贴现票据 Discount notes
5 N' ]+ n0 i7 C8 ], U: Y* u长期负债一年内到期部分 Current maturities of long-term liabilities
: l7 @$ ~3 I: ?& h应付股利 Dividends payable / S8 I' D& h$ z3 @
预收收益 Prepayments by customers
; p$ }( U9 P9 [3 y存入保证金 Refundable deposits 6 Q8 u& {+ U1 i- N4 r
应付费用 Accrual expense g/ ^3 Q* n+ M: ^( @" H V
增值税 value added tax ; o4 m4 R2 g9 A6 \1 ?) j" o
营业税 Business tax
$ [0 P7 D8 N& X' Z+ }% n应付所得税 Income tax payable * T% n3 j( e8 z
应付奖金 Bonuses payable
) p& T& w( z, B( k产品质量担保负债 Estimated liabilities under product warranties
( ]+ p" R! u2 }' g, K赠品和兑换券 Premiums, coupons and trading stamps
; }. n, k& ^2 D) S' ~或有事项 Contingency
: n$ \/ y9 x; }5 X/ Q2 @或有负债 Contingent
# ]8 a* z! c, \# @, L9 _或有损失 Loss contingencies
4 C; M# ~' R5 r3 ^7 X1 V4 F或有利得 Gain contingencies # ?& ~1 V3 ^) o- Z' b! b
永久性差异 Permanent difference
7 u: s O/ b, V8 Y/ v( i( x时间性差异 Timing difference # c9 \: X9 X/ q2 K
应付税款法 Taxes payable method 4 I% H* s6 c5 y; o
纳税影响会计法 Tax effect accounting method , O: P8 F, P% Z0 ]
递延所得税负债法 Deferred income tax liability method
7 l& ~4 B2 M' E8 @. l3 `: v
0 e5 R' P; w, {2 w0 n; J------------------------------------------------------------- ]2 v; n' ~/ |3 g! N
（9）长期负债 ( t! m' y% v- B& X
长期负债 Long-term Liabilities
) `. m6 w4 }/ M- ]! h应付公司债券 Bonds payable 4 m5 T" u4 Q* S/ Y) z4 b/ ~) X$ q
有担保品的公司债券 Secured Bonds 8 H0 g: R. J* g8 W! _/ b
抵押公司债券 Mortgage Bonds
' u* j8 O& |0 G' ^保证公司债券 Guaranteed Bonds
, Y+ Q9 j; x! `$ T: t. w信用公司债券 Debenture Bonds ! v4 w2 V |7 r+ h: Q
一次还本公司债券 Term Bonds
! S. S! @( O7 T6 g分期还本公司债券 Serial Bonds
& R) h7 H9 ], l) w) g+ j可转换公司债券 Convertible Bonds
1 {+ L$ M- b) A3 Y- v可赎回公司债券 Callable Bonds 7 ]+ D9 B! r* U
可要求公司债券 Redeemable Bonds 9 ]: a2 ?3 c: V& @; w
记名公司债券 Registered Bonds # K' i& X: p, e( A
无记名公司债券 Coupon Bonds 1 y( E% O1 p+ }8 m7 W
普通公司债券 Ordinary Bonds . P$ Y' `6 L6 M
收益公司债券 Income Bonds 6 r# F# J# G! a* l, [$ X1 W
名义利率，票面利率 Nominal rate ) h; k" J* b3 B7 D& k
实际利率 Actual rate " _8 m2 R; K. n
有效利率 Effective rate 4 V/ I( V6 R; S1 @3 d
溢价 Premium
0 F# F7 S9 W3 g, A/ P j$ ]折价 Discount
, K: G9 s8 z+ h& l+ q面值 Par value m7 F; _5 [; v
直线法 Straight-line method
1 F: g: `2 i- ^# w: q. g2 K1 ~实际利率法 Effective interest method 7 K& A; i5 m& U* b, v& G9 i4 E% W
到期直接偿付 Repayment at maturity
) j( R) d: ]/ r% G- i# n提前偿付 Repayment at advance s' Q; C7 t3 t" {1 d3 Z
偿债基金 Sinking fund
& k ?$ L$ Z; n. P# Q3 L- X长期应付票据 Long-term notes payable 2 \" n2 K$ b- m+ c
抵押借款 Mortgage loan
& |; I- q# v; o$ z--------------------------------------------------
- B0 l% | P' _+ F+ b（10）业主权益
- c9 R/ ~7 D/ r, L+ G/ k权益 Equity 8 M0 x7 R$ ?4 g/ a# a
业主权益 Owner's equity
5 a" v0 ^$ j7 w& D, Q# j股东权益 Stockholder's equity ; D( W' ~1 g4 N/ Y) ^; A# [7 }
投入资本 Contributed capital
. s5 Z; \/ g- i* [; r) n% k缴入资本 Paid-in capital * |, J* D2 y: G5 ^& `
股本 Capital stock
! s9 P$ H* F/ P( U资本公积 Capital surplus
7 Z. {0 c: p+ K! `/ l# J8 V$ M4 j留存收益 Retained earnings U |+ i" l* }' j& n9 I" q3 P
核定股本 Authorized capital stock
; u' F4 P. U0 l* K/ f8 ~ _实收资本 Issued capital stock ( i% E# E, a9 Y+ X" ?' Z
发行在外股本 Outstanding capital stock - d* A: B' I+ X0 s* H# Y; H7 r
库藏股 Treasury stock
) D) i& q( K8 C6 b& h1 J$ g6 A5 I普通股 Common stock
1 ~& U n7 `" R优先股 Preferred stock
& O: N3 M3 x7 j2 L- ^* R累积优先股 Cumulative preferred stock 4 L: Q, X% | B/ L( Z
非累积优先股 Noncumulative preferred stock 5 x. Q: d# z! f L* M* B: G7 s
完全参加优先股 Fully participating preferred stock
' H1 E/ }4 f7 R部分参加优先股 Partially participating preferred stock
$ j; ^- `: K# v* k' T x* y2 o" p非部分参加优先股 Nonpartially participating preferred stock
, {. W' u$ r5 j# B* N8 P+ y现金发行 Issuance for cash
- t6 l* o8 V% s' ]. K非现金发行 Issuance for noncash consideration 5 A e2 s! l: ^+ M, _
股票的合并发行 Lump-sum sales of stock 6 Z# B4 @8 ]0 h9 `8 d. Q; A
发行成本 Issuance cost ( y5 A1 l9 G2 p/ r) X4 O- O
成本法 Cost method 0 X0 g# d" R4 d W! @" k
面值法 Par value method 1 x5 d k6 f& I6 H7 n5 k8 Y
捐赠资本 Donated capital 7 z U% X" u! I7 Q
盈余分配 Distribution of earnings : o6 M$ m% h4 ?% ~" C5 |
股利 Dividend
& K) {$ [( k" K- ~, Y; d0 O股利政策 Dividend policy
$ W) ]* \' c0 \' m8 |宣布日 Date of declaration
! P: E3 \5 d8 p0 \7 Q股权登记日 Date of record . @% S& p, w8 h* W5 H
除息日 Ex-dividend date
: d: Y" B: W. D股利支付日 Date of payment 5 U& U# {9 E0 r/ a" z
现金股利 Cash dividend * [" s# D+ w; v8 L$ t
股票股利 Stock dividend
0 z- m5 g4 A6 G6 W! A拨款 appropriation , u+ {. a' `4 B' m Y/ ]# N* H8 @8 S
------------------------------------------------------------ u* l# r0 V; u. j0 C: r T
（11）财务报表 # x: W k1 g6 w( n
财务报表 Financial Statement + I$ e2 v4 k( `, h
资产负债表 Balance Sheet ( O# i5 G0 M( n5 H# ^
收益表 Income Statement 7 @8 C- C9 G; @! f* d2 o
帐户式 Account form : F# k& t8 {! V4 |) y& b
报告式 Report form 8 L0 D3 t6 _# c: L: s
编制（报表） Prepare
- h1 u p' F' P1 H/ E$ R9 ~% q工作底稿 Worksheet
% h; K y2 Q% t6 p% a多步式 Multi-step
" s2 S7 k1 I9 ?& Z5 T D/ G单步式 Single-step
' }9 X0 Y3 w6 G8 G, d) @0 A-----------------------------------------------------------
0 J" W: o8 a0 y/ o0 a（12）财务状况变动表
+ @! H8 Z' R! i) m1 M" W财务状况变动表中的现金基础 SCFP.Cash Basis
$ _9 a4 [. H; P（现金流量表） , Q; {, l' L- E
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 2 u3 a4 v6 P4 O5 ]1 D! o! i
（资金来源与运用表） , C1 y- v7 [6 m5 M
营运资金 Working Capital - z, E1 f" K$ |1 r& J% I# X
全部资源概念 All-resources concept
M+ e2 V- l$ G0 b# A0 i/ s直接交换业务 Direct exchanges 6 T2 }! V" Z& {' [% I7 N
正常营业活动 Normal operating activities ' k* D( M/ Q7 D! Q, {
财务活动 Financing activities 6 ~$ Q& i( h9 F8 u
投资活动 Investing activities
, b2 X) C5 E- y0 S% t-----------------------------------------------------------
4 O6 |7 O7 W8 j6 ^（13）财务报表分析 2 V; }, x' A- Q2 E8 N
财务报表分析 Analysis of financial statements / ?5 Z9 H* U' y" J0 y) l+ u' u
比较财务报表 Comparative financial statements
7 L9 j! C$ M$ i3 M! l/ q趋势百分比 Trend percentage 9 A( r& ?% K- U* T
比率 Ratios " t/ b! I1 \# u6 f% R, F$ p
普通股每股收益 Earnings per share of common stock
# C! L7 q7 G1 b, b0 [2 S: a股利收益率 Dividend yield ratio 8 p! i$ k& U o& }
价益比 Price-earnings ratio " e3 ~6 n; k, X1 v" B% b
普通股每股帐面价值 Book value per share of common stock ! f! j6 u1 n9 C$ P2 J# G+ S( d- k e
资本报酬率 Return on investment
6 w7 l! ` s2 I( l总资产报酬率 Return on total asset
: C8 K2 b8 a; M d0 M1 y债券收益率 Yield rate on bonds
! N' C- n1 q; R6 R1 K已获利息倍数 Number of times interest earned 9 L1 [4 a8 d6 R1 u! c: e
债券比率 Debt ratio 7 W7 b2 J; V/ w$ J7 j1 e
优先股收益率 Yield rate on preferred stock
: _' ^! ?( k- u8 @9 F营运资本 Working Capital
( X; M+ N4 e* Y @) B周转 Turnover , v: o9 E; T& F( T) A
存货周转率 Inventory turnover
" B( f: ]& {8 V- j) ?* ?0 m应收帐款周转率 Accounts receivable turnover
; u" P+ r1 [/ T- ^5 ?2 j流动比率 Current ratio - b) _- _ ?* J, P9 Q1 T: T2 t
速动比率 Quick ratio % g7 C Q7 R% y9 J
酸性试验比率 Acid test ratio& T* M: u2 m9 h9 X0 Q' Y
------------------------------------------------------------
$ R- E5 h1 ` ^( _+ U
0 }' k" x9 f( l9 p5 ]' X! v5 z6 B7 K+ |（14）合并财务报表
- I* G$ _- ]( V) v7 L合并财务报表 Consolidated financial statements ! U5 A: z' G" A
吸收合并 Merger
' C: |; n/ B8 b) m创立合并 Consolidation r: s2 y! h K( [, ~9 j5 ]- y4 t R. L
控股公司 Parent company
, x, Z" z, y* e* Z7 k& D* }2 e, V; i附属公司 Subsidiary company
F% P+ [0 N7 J+ ~3 c少数股权 Minority interest
. I# Y8 w& n8 u, ^" l权益联营合并 Pooling of interest , Z: j3 z: W$ `: U( C$ ~2 M& _8 ]
购买合并 Combination by purchase . ? Q& L6 A) x- c3 s+ y' G
权益法 Equity method
. Y/ t/ g2 p7 E1 j" `( N a成本法 Cost method - `6 l0 F+ [9 S: s w
7 G9 P+ T2 k! K- s
------------------------------------------------------------
! o7 e7 R3 P( ^9 B7 t) c（15）物价变动中的会计计量 - I7 x' G9 n7 r
物价变动之会计 Price-level changes accounting " V& i0 m* k- v/ r
一般物价水平会计 General price-level accounting
' V& _' s- a |2 C% D; ?, B1 \货币购买力会计 Purchasing-power accounting
" F% f8 m( E2 E" g5 ]6 Q0 i5 [统一币值会计 Constant dollar accounting $ \1 ]! S6 p7 I7 |' i5 P) Y
历史成本 Historical cost
. U# G1 n" I: S- w现行价值会计 Current value accounting ' m% c% E/ `* M+ X2 i
现行成本 Current cost ; e- [ G! A9 f( x
重置成本 Replacement cost
- r( R5 `* a* @% m8 D4 p& g" V物价指数 Price-level index
7 F3 O' m3 e9 M- [9 K国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) , I8 t8 r7 Q2 j$ k
消费物价指数 Consumer price index (or CPI)
1 p6 B& N2 N* M' t批发物价指数 Wholesale price index , u# v; y( Q4 I* x; i/ e/ \
货币性资产 Monetary assets
- {! |$ X, L# u1 q6 I1 z货币性负债 Monetary liabilities
% g1 b0 }; x2 s4 x. X货币购买力损益 Purchasing-power gains or losses
9 k* f- I; z4 p1 [3 i* e* V资产持有损益 Holding gains or losses $ _' I7 m& d6 L N
未实现的资产持有损益 Unrealized holding gains or losses ' L7 \4 y G6 h* k9 O) Z5 J
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
