 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
: j4 a( U* g7 J9 J) Z会计 accounting
% R6 m1 Y6 n: T3 x5 ^! L& |决策人 Decision Maker
0 k' {% \/ n0 R, P投资人 Investor
' C. m7 z0 c4 D- l( X& s9 V股东 Shareholder
# X6 K: z9 p0 d7 q3 n债权人 Creditor
: D+ z) ~0 m: Q* v财务会计 Financial Accounting $ g( s# C9 `* j* X G
管理会计 Management Accounting 5 b! K( l+ j- I9 o1 {
成本会计 Cost Accounting
$ A! @9 L8 Y! k6 X2 p9 l9 b2 f私业会计 Private Accounting
) {/ J8 |: n5 z/ x+ A% a公众会计 Public Accounting 5 l; C( `3 y% R- S7 e$ `
注册会计师 CPA Certified Public Accountant 3 A* w& r. w. ]/ v9 S6 h0 K0 f9 K
国际会计准则委员会 IASC
7 K& ?8 y3 m y- s- S0 U" A" U3 N美国注册会计师协会 AICPA ~' [9 G/ t6 K) F
财务会计准则委员会 FASB
% s' y6 K D/ u* E& g管理会计协会 IMA
. @( F2 `4 N4 |美国会计学会 AAA 0 D2 {6 R* S( F! q' N: P
税务稽核署 IRS / W0 K$ c- o/ g: o% Q) l
独资企业 Proprietorship 8 `- o! z) v- S6 C. x
合伙人企业 Partnership % j; X: e* Y5 x0 w
公司 Corporation
" w3 |& f/ e$ g- X, M会计目标 Accounting Objectives
$ ^! w+ I7 e3 U! f会计假设 Accounting Assumptions , O( D) T* x8 v+ ]8 n r
会计要素 Accounting Elements
- \7 W! p6 ?8 ^' a6 V; V3 T5 R会计原则 Accounting Principles 3 u9 U! a1 t: C0 w# ^* T; h
会计实务过程 Accounting Procedures 0 q8 t G8 {& e" ~8 f
财务报表 Financial Statements
1 _5 U8 Y8 n: Q9 ?0 z* e财务分析Financial Analysis & Y) m ?' k0 p, v9 ]
会计主体假设 Separate-entity Assumption
# {0 o) F) n% G# ^货币计量假设 Unit-of-measure Assumption
6 I& P4 C! H. N4 @3 \! k: |持续经营假设 Continuity(Going-concern) Assumption
( I& q( `4 r9 ?会计分期假设 Time-period Assumption 4 h' w# |$ k3 H
资产 Asset . v$ z3 ]8 R8 A
负债 Liability
& }2 T8 `" A; ]& n( n2 D4 x% W业主权益 Owner's Equity ( T, U l+ d9 Y' H
收入 Revenue
3 g# v% F C% G4 L费用 Expense
! @; `9 Z9 l7 x0 s% o& ~1 P$ l收益 Income 6 j2 W4 V0 @. D' Z6 i3 g0 {0 F
亏损 Loss % Z1 k/ m6 {. _9 W% p
历史成本原则 Cost Principle
) R3 M2 ^; x2 H2 ]收入实现原则 Revenue Principle # _2 S/ ?2 s; h: H
配比原则 Matching Principle
& \) k# C% I, I, D8 R( W全面披露原则 Full-disclosure (Reporting) Principle ; f* b" k1 V$ K1 [
客观性原则 Objective Principle
+ R9 t* R- U5 z% n" Y8 r7 t一致性原则 Consistent Principle
' T+ r- T9 G) S5 c. a可比性原则 Comparability Principle ; a" ]" }- S% `& r& [5 d
重大性原则 Materiality Principle: I0 c- c G4 M. |' D% s
稳健性原则 Conservatism Principle ! p! \% v* B& O) \" I( ]
权责发生制 Accrual Basis 9 z" r! c+ m& e0 h% m9 j
现金收付制 Cash Basis
0 v; r7 u3 }0 f- y- ]4 n( H. l1 e; r财务报告 Financial Report
. c, `! s Z k0 A8 @( p: i流动资产 Current assets
2 z# G( s) ^! C流动负债 Current Liabilities
0 ~$ S( t9 r8 b2 ?8 t9 H9 _3 o长期负债 Long-term Liabilities
. F/ p" p) ]7 l投入资本 Contributed Capital
1 Q, a/ @. {/ ?1 ]0 t留存收益 Retained Earning
X* o F& {, P+ o& w# x; Q* S( w
7 k& h( _# A4 H, P) Y9 ]------------------------------------------------------------
0 _, t' O8 w7 b; u+ H' h（2）会计循环 6 r k# n+ [: z, c3 ~. d+ K N
会计循环 Accounting Procedure/Cycle ' Y! Y# \) |( ?/ G$ P1 Y3 `; y5 @
会计信息系统 Accounting information System ' I C3 s1 h7 J4 q
帐户 Ledger $ M2 c/ h+ F) }0 m ~/ \; J
会计科目 Account
6 \5 u7 @9 T/ K会计分录 Journal entry
" j/ j) y8 M5 l5 E+ E' o- k5 R原始凭证 Source Document . J3 E5 {. e) Z- H) w
日记帐 Journal - C0 R$ W2 l! d* w; }
总分类帐 General Ledger
0 ^' h* f4 a! h, l; ?. x明细分类帐 Subsidiary Ledger
' H9 y6 B+ D+ Z4 c& X$ N试算平衡 Trial Balance
1 O( l ?1 L. v1 ~! p/ N现金收款日记帐 Cash receipt journal
& X9 S! G/ y6 d( ]3 q- ]4 P现金付款日记帐 Cash disbursements journal 8 ~% J6 Q) Y2 E+ @8 _& c+ b
销售日记帐 Sales Journal
d& G' I! ?7 H1 F0 [8 o9 p购货日记帐 Purchase Journal
8 A, D0 {0 r2 M4 `1 v3 }( h普通日记帐 General Journal
/ O) g: Q7 [0 y- v: X# q0 L8 N工作底稿 Worksheet ! s0 T# d+ I/ N& K
调整分录 Adjusting entries
, I/ y* o% l. @1 J结帐 Closing entries L. W$ @. {: ~, n, b' H0 q
- T# ]/ [( q6 n; R( S/ N----------------------------------------------------------
; X$ M. A8 P. ]/ I n& X' ^% w（3）现金与应收帐款 . W5 {3 G7 C5 |: {
现金 Cash 0 x9 r$ [7 V3 l( O
银行存款 Cash in bank
1 M f; @ L' G+ R库存现金 Cash in hand 4 q4 M5 Z- V0 {* ]3 }( |5 J# f2 m
流动资产 Current assets 1 h* \9 \/ q* m* b5 n8 A: a$ e
偿债基金 Sinking fund
/ J: `) ?0 D9 c定额备用金 Imprest petty cash + m- ~; y K: c( R: L6 ~4 a
支票 Check(cheque) , _. T) s7 u3 \( M
银行对帐单 Bank statement
) G2 x- [3 j1 o) \银行存款调节表 Bank reconciliation statement
o! ^& y3 Y" U% ~在途存款 Outstanding deposit 3 [, B- D% S8 ]: _' A1 g' R) _
在途支票 Outstanding check 1 I8 u/ v% g) W) |; H9 ~$ k
应付凭单 Vouchers payable
0 o4 g: W7 }7 f- q应收帐款 Account receivable 3 S8 s5 E/ ~) l
应收票据 Note receivable : a J6 V0 W7 Q5 X
起运点交货价 F.O.B shipping point
7 U2 J5 c/ }: L7 T5 X% l0 K4 I目的地交货价 F.O.B destination point & n7 V+ I4 y B0 A0 v$ O( |& }/ w- ?
商业折扣 Trade discount
" `. T, Y& ]3 |, H3 |2 w9 _* t现金折扣 Cash discount
# R a+ [1 R; o9 C- J6 B销售退回及折让 Sales return and allowance / L6 {% K+ k6 c2 h
坏帐费用 Bad debt expense ) T: y4 L% ^5 Z
备抵法 Allowance method
- ^: R% v2 J1 W" T2 \备抵坏帐 Bad debt allowance
# q3 M3 z3 m% v7 _4 z5 [损益表法 Income statement approach 5 i: {$ `9 }3 ?( W: ^. m
资产负债表法 Balance sheet approach
- p( S; T( G4 I) O' j4 i. X帐龄分析法 Aging analysis method " {1 y q" f2 m' ?" Z
直接冲销法 Direct write-off method
8 t( o3 s( A+ x带息票据 Interest bearing note
1 A0 M( h8 C& ? z9 t不带息票据 Non-interest bearing note : u9 `% w4 y% i/ n3 b
出票人 Maker ) Q3 ]. j) S B+ A
受款人 Payee 8 `4 l4 b0 ?9 }
本金 Principal
- J/ p: ?5 t1 z" g0 a利息率 Interest rate
% ?# U. F2 K$ a6 v4 w到期日 Maturity date
' ?) S0 H4 F) _( M# a, s本票 Promissory note ; k, H. d; m% N! g1 g E1 A! E
贴现 Discount
9 q: T2 P% ^# I3 \7 ]: I" i( F r% {背书 Endorse
' u: n- K1 E4 a0 h% B拒付费 Protest fee 2 S, i( I5 T8 c. J) @
# j) ^+ j: O, t; Y, V' i6 J------------------------------------------------------------
7 h: F. n, j- O（4）存货 2 q+ V6 P" ]1 \: d, K
存货 Inventory
4 t1 D1 H( W2 _1 y2 W商品存货 Merchandise inventory ' G Y( w; U2 X( X$ h
产成品存货 Finished goods inventory C+ y {0 d$ ^9 y
在产品存货 Work in process inventory * i& ^8 Q) q( X
原材料存货 Raw materials inventory 5 m- p9 }- O' e( A3 N: Y' E! d" j
起运地离岸价格 F.O.B shipping point
% h, K" g v: K) n" H目的地抵岸价格 F.O.B destination
5 ?* D) _6 W' z: A# |- F寄销 Consignment 7 t5 s4 W" \, m. m5 d9 {
寄销人 Consignor
, f3 X9 a0 y1 D& w" K承销人 Consignee - {9 ^. S8 [! `% F) u- e" g; Z- p) \0 `8 h
定期盘存 Periodic inventory
+ M5 C# Z0 J& D' W; P' ~4 E# r永续盘存 Perpetual inventory" X. u v" ]7 K1 _
购货 Purchase 9 ^! U1 y1 R0 E) M5 o' S
购货折让和折扣 Purchase allowance and discounts
- v; [ A: Z, D存货盈余或短缺 Inventory overages and shortages - G" g+ K2 q1 E* S- [
分批认定法 Specific identification : ^- o/ k( f }) D( _
加权平均法 Weighted average
( T B2 `, g7 v( _" T1 n先进先出法 First-in, first-out or FIFO 6 n" f, v- ~4 E) x. g; _2 H: i' I
后进先出法 Lost-in, first-out or LIFO
( m; }6 H+ L% B) C$ T7 p5 v移动平均法 Moving average
1 Z# i/ h/ O% Q. r) M0 w3 a成本或市价孰低法 Lower of cost or market or LCM ' O! a9 i1 [# H) ~& j
市价 Market value
5 _' i5 {2 N' ]' E6 Y- A重置成本 Replacement cost
1 f, `6 `5 _" z! H8 P可变现净值 Net realizable value
1 l' F1 Y- ]5 o% N2 _7 g1 `上限 Upper limit
% T8 s# r3 T3 v* o下限 Lower limit 1 E P0 L( E* t8 Y0 k
毛利法 Gross margin method
6 }+ d5 c0 }" Y2 {% w零售价格法 Retail method ) a/ Q6 M3 }8 C: V* P: }' x
成本率 Cost ratio
+ N( J$ z& e0 N# J, h; H, m5 R2 r1 q) ~6 e) ?* t
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（5）长期投资
9 @' \" H8 q5 [长期投资 Long-term investment ( E' Y1 j6 v/ H0 n$ M
长期股票投资 Investment on stocks
1 d# L* W- v" O' |( }. ?) F长期债券投资 Investment on bonds
/ W9 Q4 ^' g O) [5 s2 B, K成本法 Cost method
7 |4 F4 D x* S$ h( u% c7 v% I权益法 Equity method
4 s" L* I) ]: L8 {2 H合并法 Consolidation method ) Z" u) q+ d8 x4 E
股利宣布日 Declaration date
+ d- U- ~3 B* v股权登记日 Date of record % b3 x7 {& g2 t* i
除息日 Ex-dividend date / C, T3 O5 N9 n B! ~6 X: q( a
付息日 Payment date . `* w% S% V! e9 |
债券面值 Face value, Par value
/ t) p# i1 I5 S9 n4 u债券折价 Discount on bonds # b8 Q; A* j- R$ L
债券溢价 Premium on bonds ( t7 I& ~' P+ K) J
票面利率 Contract interest rate, stated rate $ }1 j& c6 ^' o( v: G5 D/ B; f
市场利率 Market interest ratio, Effective rate
5 m( ?6 m) v2 o" U普通股 Common Stock
& u& H5 {7 R* o% c j优先股 Preferred Stock 7 y5 b; ?" c( y( e, j
现金股利 Cash dividends ) `" I- B8 B P! v- G
股票股利 Stock dividends
" m8 l0 Z3 z# C* p& a* j1 o清算股利 Liquidating dividends
l4 c5 p# G0 @- ~' {9 a5 l到期日 Maturity date
& V" {0 O( \# w: n" @, e5 x C9 G- ^到期值 Maturity value
6 ]7 W3 Q. R) d- p' c, d( L) p直线摊销法 Straight-Line method of amortization
" V: }- S9 K3 j9 t; c) G0 Q- n/ i实际利息摊销法 Effective-interest method of amortization
3 s2 A' [+ P9 U. g) b; R1 J
3 J- T5 f h( K# n- h0 _, g0 T' L---------------------------------------------------------% {; b/ M; F- {- c) C
（6）固定资产
) H, e a$ c8 c! |4 K" f固定资产 Plant assets or Fixed assets * E; b, r4 d8 d* j, c! B
原值 Original value ' b+ Z3 S$ X7 ^% W
预计使用年限 Expected useful life / k+ k# B$ t" Z, M% N
预计残值 Estimated residual value
! U1 h- E- O( x% V折旧费用 Depreciation expense
$ E8 y$ E2 D2 p累计折旧 Accumulated depreciation
. e! A& \3 B/ u帐面价值 Carrying value ; E8 q! w0 ^3 w- X2 K0 X' O
应提折旧成本 Depreciation cost - i9 F& A4 a8 A; y5 h
净值 Net value
0 z3 X% T! u7 a9 [$ ` E% i: b在建工程 Construction-in-process
0 o8 Z9 r8 H2 W2 T4 a. Q3 b1 m磨损 Wear and tear
1 n6 i; [. R( K4 @& g9 V过时 Obsolescence
- T `9 F$ Z- F0 T直线法 Straight-line method (SL) # T Z1 ]: v1 `& \; H+ q
工作量法 Units-of-production method (UOP)
: V- |9 ]+ ?+ J$ N# P1 s加速折旧法 Accelerated depreciation method * G. t/ U6 A- o9 K
双倍余额递减法 Double-declining balance method (DDB)
, M6 G9 m) @/ j9 u年数总和法 Sum-of-the-years-digits method (SYD)
( v8 J* J' A- f" r以旧换新 Trade in
( @. _) g! \0 ^& v* B经营租赁 Operating lease 4 @5 g; m7 E- }6 V6 D- A
融资租赁 Capital lease & b, v, i+ g, y# e9 C
廉价购买权 Bargain purchase option (BPO) 3 ^; |# b' P9 d' ]$ h
资产负债表外筹资 Off-balance-sheet financing , k6 V- Z& y" a6 r+ K( J
最低租赁付款额 Minimum lease payments& Q0 }! X3 C4 c! M0 c+ P' W
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2 V7 l$ w# s( S（7）无形资产
( w$ U# x& X: z& t4 K3 G8 y7 k7 o无形资产 Intangible assets
$ v; U3 Y4 G$ J& @6 W专利权 Patents ( t1 [7 H9 o8 k
商标权 Trademarks, Trade names ' S% \( f0 p" m4 y7 a- ` U/ H. u
著作权 Copyrights 9 `" d6 X7 @: z* P C8 o
特许权或专营权 Franchises : Z8 n, @6 Y; u3 g' J9 g3 x+ X
商誉 Goodwill
O% Z- z* W6 n+ s1 q" Z开办费 Organization cost
0 K8 l% l# {( t9 a租赁权 Leasehold / i* `0 p; i5 ?7 K( d( L. ^4 M
摊销 Amortization
! p- V! }* W M T7 ~--------------------------------------------------------* a- U$ q" }" e* W% Z. E$ T0 e( T: J; R& v
（8）流动负债
3 u& j" N) Z7 ?; d负债 Liability
2 Z) J$ a9 a" w/ z流动负债 Current liability
: x% F/ K I( |: a应付帐款 Account payable
z* ^9 S. p( h5 M6 n9 R$ B! G# a, P应付票据 Notes payable
7 P! ?; |" g' D贴现票据 Discount notes . l, v; T- H6 u6 W
长期负债一年内到期部分 Current maturities of long-term liabilities
! l9 n `: L3 d& ?, `# y. @: c* H应付股利 Dividends payable
( x$ w) D+ _" |2 ^7 l& \预收收益 Prepayments by customers : `3 j; o& G6 C6 Z3 }6 V
存入保证金 Refundable deposits 2 z2 R5 v4 n+ F! D5 a
应付费用 Accrual expense & d$ P2 E( @8 U7 `. _5 d. g
增值税 value added tax & H" s9 O2 V# o/ I: \
营业税 Business tax 4 e* V; S+ y W. g& E0 C
应付所得税 Income tax payable 2 v# z. ^, }0 F% m$ `, S6 B
应付奖金 Bonuses payable
1 V+ u4 V+ a; L. f产品质量担保负债 Estimated liabilities under product warranties
# u- \9 ?( T0 |% N5 [赠品和兑换券 Premiums, coupons and trading stamps
0 ~" ?2 ~) |8 M# P+ K* W% A或有事项 Contingency
5 d: G; d* h7 X0 u, m9 J. @# |或有负债 Contingent 8 E1 {# Z% b( s0 Y3 J+ V5 o
或有损失 Loss contingencies 7 {8 S. m$ |& v# r# [+ }: Q3 h
或有利得 Gain contingencies
$ }4 j+ ~) e9 b/ H8 b永久性差异 Permanent difference 4 N1 _% C. j- E2 P
时间性差异 Timing difference # r6 H4 V" Z( b8 g7 l+ v
应付税款法 Taxes payable method - Z C6 V/ f, J$ N( O& w8 a }
纳税影响会计法 Tax effect accounting method ) R+ C! u, ?; L2 W
递延所得税负债法 Deferred income tax liability method
1 i) e! d1 }2 Q/ t0 F3 I! d! M7 y- x8 E$ v: h9 n
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6 P7 i: X3 i* x" B; s) d（9）长期负债
# y/ X3 r& m8 O长期负债 Long-term Liabilities
5 {0 w) J* L9 e( f. R" t应付公司债券 Bonds payable
; I1 `( |* t6 x; P+ X$ l" C有担保品的公司债券 Secured Bonds
|* C1 H* ]- F* p+ h7 J抵押公司债券 Mortgage Bonds
5 P, j- X$ `. k' u6 I1 F保证公司债券 Guaranteed Bonds % }* A N2 }) s; F7 e
信用公司债券 Debenture Bonds # n5 t/ w( B+ h# h% Y
一次还本公司债券 Term Bonds . B6 z Y3 w% ]* a2 r0 N) }
分期还本公司债券 Serial Bonds
- u: c U, G& z4 _7 u4 e; a3 R9 x可转换公司债券 Convertible Bonds # i, I. W4 u( C+ B+ y1 n
可赎回公司债券 Callable Bonds
/ U! b( k; F3 n$ }! e可要求公司债券 Redeemable Bonds 8 r0 Y5 W' J4 O$ O" u% {& i
记名公司债券 Registered Bonds
4 ]) {/ o+ l X! F) { D- U无记名公司债券 Coupon Bonds 9 x O7 Y. d, g1 g
普通公司债券 Ordinary Bonds . w! ]$ a7 u6 u. H8 _. j2 T0 j
收益公司债券 Income Bonds
! I/ ^& g7 x. ]! @7 O名义利率，票面利率 Nominal rate
: u; ]2 i! V6 W' P实际利率 Actual rate
; S8 U/ f* I* r+ T. X6 m$ w+ ~有效利率 Effective rate
5 v* [* L# S' T: T0 t溢价 Premium
o& J# W; E4 t, c E3 [6 D折价 Discount - ~+ }# R# Z0 K& F; v |
面值 Par value
8 u+ A5 H2 Y7 z3 H: \直线法 Straight-line method
}5 {6 v8 g4 F9 J+ B, }! b& E+ g实际利率法 Effective interest method
X% e; G# Z3 y' K& p9 M到期直接偿付 Repayment at maturity
6 h7 ^" ?+ J7 d0 q' n" O9 i; q# C提前偿付 Repayment at advance
1 B' d: \# M- N- F8 u1 r- n偿债基金 Sinking fund ! {# \: F2 ~8 J) u! b4 r' e
长期应付票据 Long-term notes payable
: Q5 Q7 D8 e, @% k- D! o8 W抵押借款 Mortgage loan4 G- J7 O" s R" }
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, ]1 a A9 _, O- U6 g0 L（10）业主权益 . m1 ~! {, p1 u1 w6 c; ~) Q
权益 Equity
" i# G; L5 J% p5 H业主权益 Owner's equity
$ l4 M8 E4 K2 N3 @$ E$ _股东权益 Stockholder's equity
' A0 S# R9 B" Z0 W0 z投入资本 Contributed capital
' f6 K4 _; Q( @' j. Y/ B缴入资本 Paid-in capital
0 h: U$ y" D: o4 X$ }: _股本 Capital stock + D- Q8 x# S# a2 o5 Y
资本公积 Capital surplus
% B5 [7 f- u3 a留存收益 Retained earnings ! `' q4 I- E; }
核定股本 Authorized capital stock
& R9 C! @! u* e7 P实收资本 Issued capital stock
2 y2 T4 _/ H$ Y) Y+ ]发行在外股本 Outstanding capital stock ; [% r' X, g! K6 d8 R$ a6 ]; n1 i" W
库藏股 Treasury stock
: Y$ ?- H$ r" ^! d/ j普通股 Common stock
! }: b# G, d6 K" \! q优先股 Preferred stock 0 z/ x+ ]8 H; {4 U
累积优先股 Cumulative preferred stock
& F% @" W' \! U( J8 `" M非累积优先股 Noncumulative preferred stock - f) o! [) x* }6 W
完全参加优先股 Fully participating preferred stock
7 y! B; Y6 p8 K* [4 w9 u部分参加优先股 Partially participating preferred stock
7 S- j s* X) H非部分参加优先股 Nonpartially participating preferred stock t- r! ]% ~# ~! c
现金发行 Issuance for cash
" C4 }) |5 i/ S7 V. F非现金发行 Issuance for noncash consideration
; e( y1 ~5 m; D K5 w- ^股票的合并发行 Lump-sum sales of stock
0 C. y; N7 {- g8 G4 Q0 S# `/ ~% U0 \, l$ |发行成本 Issuance cost , E/ a, h1 B; s& _( d( M) [
成本法 Cost method 7 k3 m. N/ d: v# C8 Y) a' P4 S
面值法 Par value method ) L8 z: v3 d; g: z
捐赠资本 Donated capital : S0 \4 I. p: S( @3 U5 ]
盈余分配 Distribution of earnings
* `7 F {5 G9 o/ `$ U) l& e, s股利 Dividend ( @6 x8 B+ A' x5 S# T! X
股利政策 Dividend policy 0 W9 e6 U% G6 Q4 n; Z0 i
宣布日 Date of declaration 5 I% j- `# ]$ W# N' E2 f2 D
股权登记日 Date of record
' d3 A$ L- V0 J9 M除息日 Ex-dividend date 7 g3 G' p r3 l/ y
股利支付日 Date of payment
; y0 l( z+ }5 T1 {, C4 a现金股利 Cash dividend
- J3 T# b) t5 B# {股票股利 Stock dividend
5 o1 ?1 ?+ Z( e: ]! E6 d拨款 appropriation ; r! \: N" @ S( ?9 ~- z, g h
------------------------------------------------------------
, s O6 @3 W& p1 e（11）财务报表
7 _4 C9 v9 [9 q, D/ s+ w8 n财务报表 Financial Statement ( ~+ X1 I. |1 y) ~' G+ A0 T
资产负债表 Balance Sheet
1 o7 G5 m% j" g1 o5 V2 B收益表 Income Statement
+ ?6 J; A& W8 \7 G帐户式 Account form + U/ x" J0 ?4 }% z" Y
报告式 Report form
: t7 E- L* }% s. K8 F2 q- Y编制（报表） Prepare + u& d& f4 d' v" Y5 j* C
工作底稿 Worksheet % O' X0 N2 L1 x# I; n
多步式 Multi-step , e( ~9 g5 M( ^2 @+ [5 h
单步式 Single-step * c: q8 p, V f$ c2 R
-----------------------------------------------------------6 ]/ F: ~ J+ j8 i9 P! [
（12）财务状况变动表 7 W2 d) p9 U% s- R( Y Y
财务状况变动表中的现金基础 SCFP.Cash Basis ; S8 m5 ^, m& q7 D" h
（现金流量表）
: ?( O6 ~% s, }财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
& F1 }; O; |2 g（资金来源与运用表）
* G1 k& i# q& q" I* r; ^ \2 D营运资金 Working Capital 6 r6 C5 }. f& y$ f
全部资源概念 All-resources concept , W4 M5 o- I( k x s! V
直接交换业务 Direct exchanges
* J( w* }! B. F' T1 Z* j: s2 `正常营业活动 Normal operating activities
0 h S" Y4 t3 |( W, z* O财务活动 Financing activities
6 Z( _* n3 _! L: l: I( R投资活动 Investing activities 3 [% O3 Q, I$ S( b7 O
-----------------------------------------------------------
# X: z! Z( X( \- j! `) C. E s+ ^（13）财务报表分析 2 i6 R9 ]8 P o' P1 @) x: Z
财务报表分析 Analysis of financial statements " r+ |3 u0 d; @
比较财务报表 Comparative financial statements 8 h4 N. V+ \2 p6 t K1 r- _
趋势百分比 Trend percentage
v7 t8 V' F$ D% X比率 Ratios
5 M# r3 E, G2 |普通股每股收益 Earnings per share of common stock
: t Y* }3 s) e) G Z1 Z6 t股利收益率 Dividend yield ratio $ z; W' S+ X- I' E7 }4 p
价益比 Price-earnings ratio " B. e f3 Z& |- A" A
普通股每股帐面价值 Book value per share of common stock 3 {3 s l2 V2 E3 M% O: A* T
资本报酬率 Return on investment
0 L3 l7 O9 d& l9 @* b+ H总资产报酬率 Return on total asset " y/ w: s! l% w/ e5 w
债券收益率 Yield rate on bonds
, M0 N5 J! e7 P4 ^* m已获利息倍数 Number of times interest earned # |3 c6 w" G5 V- e4 v4 z6 S2 e6 W
债券比率 Debt ratio / a5 t# A; [9 R' V
优先股收益率 Yield rate on preferred stock 7 n! d# o0 L/ ]. C7 X" ~# T
营运资本 Working Capital 8 _: {' w# B5 |! E' _
周转 Turnover * s/ O8 `0 K: K$ u% y
存货周转率 Inventory turnover
0 d8 M# i D* y& W* G, v9 B应收帐款周转率 Accounts receivable turnover & U" H0 w5 s4 Z7 R2 s
流动比率 Current ratio ' Q, F2 z. X1 j; I
速动比率 Quick ratio
3 |% o; Y0 k2 ~5 l6 `. B9 t% v酸性试验比率 Acid test ratio6 O, {9 [/ V; g8 `5 V! e
------------------------------------------------------------
1 A0 C" M' ?' B2 c6 u: b6 k4 b/ o
! G" i3 `# h; t' A F/ f' \6 K( x（14）合并财务报表 0 C) f' { v: v0 N* w3 }7 Y( p+ X
合并财务报表 Consolidated financial statements
0 U6 b) ^0 x0 [0 W吸收合并 Merger
7 g" W" V, O$ @! P9 V创立合并 Consolidation 1 b+ r, H _& t
控股公司 Parent company
% N; E. N8 g5 r) l6 G A# k附属公司 Subsidiary company 4 k) c# [7 U3 u5 [
少数股权 Minority interest % W/ E* M: h0 c! i' |' _
权益联营合并 Pooling of interest - |$ Q* t( W' e2 p- D/ ?, I! D1 T
购买合并 Combination by purchase
3 A2 A) R% n* n9 u3 e8 q权益法 Equity method
# ^) Z5 o6 p. U0 |2 e8 k成本法 Cost method
2 O' P7 W2 E/ v; \ H; c7 O2 Y2 p! j. n0 F+ D7 k
------------------------------------------------------------% X; f' M' o0 y
（15）物价变动中的会计计量 # C& X8 }# V9 F) x* b2 A* V d
物价变动之会计 Price-level changes accounting % `3 l" N5 }9 @( ?3 F' L8 `; N
一般物价水平会计 General price-level accounting ) } @9 X8 m5 l$ s9 n I4 `
货币购买力会计 Purchasing-power accounting ' a0 `: L* g( } W e4 X
统一币值会计 Constant dollar accounting
2 D* X, H `$ ]& U) [历史成本 Historical cost
8 O% ]* `/ I$ ~5 L* H现行价值会计 Current value accounting - r; l; {4 A. e$ Y
现行成本 Current cost
$ N9 s2 c8 e+ e8 g8 e重置成本 Replacement cost
o6 h# c. w4 S/ } g; T物价指数 Price-level index " q; H7 w4 W1 n8 _$ \/ n \* R
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) # G# K( b1 b6 ^4 [2 |$ N: |
消费物价指数 Consumer price index (or CPI)
5 p" h1 x( _8 E, Y+ E批发物价指数 Wholesale price index 2 f( r7 Y. ]1 K) w8 `( q3 U4 S
货币性资产 Monetary assets
+ k) T6 K3 _1 x9 l1 a货币性负债 Monetary liabilities
0 ^% }! z4 l% |6 @- W% p2 m货币购买力损益 Purchasing-power gains or losses
" q7 Y# Y+ M' A' T5 j+ r资产持有损益 Holding gains or losses ) r5 S; v0 }& g* K6 |. ]) j2 c
未实现的资产持有损益 Unrealized holding gains or losses + n: {% Y& U* m* a) @
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
