 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 ! D+ Z! q1 H/ ]! Z% y" ? i9 E
会计 accounting
# E) Q; k) f" ]4 h7 }7 z: o% W决策人 Decision Maker
7 H* |) S* R! {& Q投资人 Investor
! N9 d" O' K1 |5 ~# F0 [8 }股东 Shareholder - S0 ]/ w/ Q1 H; d& z/ c. o" a3 U
债权人 Creditor 6 [. o/ T: j, K$ U$ [
财务会计 Financial Accounting . l; n G+ g' F/ W% M
管理会计 Management Accounting 3 [# j1 a4 w( t: Q8 z
成本会计 Cost Accounting
' h0 B$ B/ w; ~0 m* x2 w私业会计 Private Accounting $ Y- V" L" i+ u
公众会计 Public Accounting
W5 q( {2 e, x3 C1 A5 g( C注册会计师 CPA Certified Public Accountant
- b: t3 B+ y% P# X国际会计准则委员会 IASC 6 f' y9 V1 l, k( V
美国注册会计师协会 AICPA ) X o; E& L4 w& f) B8 d
财务会计准则委员会 FASB
% O7 B/ X1 j+ v) p9 t: t" P w- ]管理会计协会 IMA" ~4 |7 q' Y6 |; k, S1 c. a
美国会计学会 AAA - H) A4 ~5 u: B1 }& J9 q: }$ |3 S. O
税务稽核署 IRS 9 D9 A; D0 ~5 T! B1 }, p. D
独资企业 Proprietorship 4 q6 H( z u9 L% ]0 r! t
合伙人企业 Partnership
% k3 I6 Z# e# c$ a5 v _* i公司 Corporation
8 O) Q, T' n0 J9 \# `会计目标 Accounting Objectives
9 w4 ^: H- t" F会计假设 Accounting Assumptions % ^; P: s$ s$ \, e% Q3 F
会计要素 Accounting Elements
0 I- F' k. k$ k% D) p. {4 C会计原则 Accounting Principles
# X* P a: M% @, l会计实务过程 Accounting Procedures ! b6 ]* v. Y7 S2 m
财务报表 Financial Statements
# H; E3 U* b# ~1 t) E0 F8 T财务分析Financial Analysis
4 G9 ?9 c6 k& m; o4 {会计主体假设 Separate-entity Assumption & k/ k$ b \- A" y
货币计量假设 Unit-of-measure Assumption
% I/ [7 k" `* ~9 F, a5 g: e持续经营假设 Continuity(Going-concern) Assumption $ b4 O2 ^% f' j6 B
会计分期假设 Time-period Assumption ; E$ k8 L3 ]8 h Q0 g! i! {% }; k
资产 Asset 1 I* U6 A& }) Z! }" R6 V
负债 Liability & `) [1 ]5 k( x" l' ^
业主权益 Owner's Equity
& R& Z* F! z2 A/ d; V- \$ K3 W4 u收入 Revenue
% |* S$ W, V- u$ I5 c费用 Expense
/ r t7 I, B$ ~! M收益 Income
& F4 u7 C( J# ^. M0 m0 Q$ T# Q亏损 Loss 0 R0 a$ Y2 J, D" y6 F+ D1 m. P
历史成本原则 Cost Principle
7 E! e& G8 f$ U; T* a& d收入实现原则 Revenue Principle : o$ @: R9 @, Z5 d7 ~
配比原则 Matching Principle
( ?( F4 t2 {6 }' c; S8 o全面披露原则 Full-disclosure (Reporting) Principle & x' o$ L1 F3 B) _, {, E* T
客观性原则 Objective Principle
1 M$ Z2 q% |# `: M H3 s6 A一致性原则 Consistent Principle 6 t5 H: [% R5 i. M3 e0 E" M4 T$ [
可比性原则 Comparability Principle
. P+ ?, G; b4 l. M, s0 p$ v重大性原则 Materiality Principle1 T* y' K$ z* y G) W9 J$ c
稳健性原则 Conservatism Principle
Q( k. D+ L9 s. k9 W' K# T+ k权责发生制 Accrual Basis
( M# W8 D& c T7 o# i现金收付制 Cash Basis * i* h$ c7 `3 t
财务报告 Financial Report 2 Y0 Z" p* p4 f
流动资产 Current assets 9 C2 N# y( d( S
流动负债 Current Liabilities
1 B- w/ c7 t" x6 g0 v2 [长期负债 Long-term Liabilities
6 J7 w. t3 }# p# g# ]/ i) l投入资本 Contributed Capital
7 s0 w _" M! N1 K留存收益 Retained Earning$ s9 O7 [0 E, u. n& z
% k# v5 y& e; r* g------------------------------------------------------------
5 d, W3 z+ h+ B) g3 g. ^ R- o（2）会计循环
0 d6 s( m. H; ] G1 m会计循环 Accounting Procedure/Cycle f6 o+ ]0 l+ V$ k3 E( x
会计信息系统 Accounting information System
6 T; W; D& A5 A0 t$ ^$ m/ P, d W帐户 Ledger
) U) Z* j/ n5 Q) D5 d: `+ ~" v9 ]会计科目 Account - l, `6 R4 m5 h. R/ E$ G! S
会计分录 Journal entry
- P" o o8 ]. n$ p( w/ ^4 `原始凭证 Source Document % X, w9 `, u" ^
日记帐 Journal
/ ^5 ~. ~) J$ W: Q4 U# O! [) H总分类帐 General Ledger
8 w! Q* t( F. Z3 B" S8 J8 p明细分类帐 Subsidiary Ledger . p% ~( k7 x9 A8 n2 ^
试算平衡 Trial Balance & o5 p& C9 h7 v
现金收款日记帐 Cash receipt journal
2 w5 a8 K7 g7 {现金付款日记帐 Cash disbursements journal
3 D4 \$ f: e% g3 }. m' L2 Y销售日记帐 Sales Journal 5 I! m/ L! c/ F3 B# c# }% m; d
购货日记帐 Purchase Journal
' i D4 p7 z5 X1 m4 n0 V& T普通日记帐 General Journal
/ H7 P# n% o R) d* a* M工作底稿 Worksheet $ {' M q$ x6 s$ C7 \
调整分录 Adjusting entries + S. `; v! I- V5 o1 Y0 {" p
结帐 Closing entries 6 y! L% J4 ?4 B7 `$ v J
9 w) [( ~* m f/ T- i5 Q
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1 j: A; d4 O9 }（3）现金与应收帐款 " ]8 Y7 t- p0 }! ~& |+ I
现金 Cash
5 e n8 J6 L0 p! W b G, C银行存款 Cash in bank
2 |' |; `8 J4 }0 `2 m5 k库存现金 Cash in hand 5 l y, D8 q6 ]( l! ^0 [7 H" a# M
流动资产 Current assets / ]% g# k; r V; W Q+ v3 M
偿债基金 Sinking fund ' D3 h8 v2 `4 `, G7 i3 z& l: X
定额备用金 Imprest petty cash
' a5 i! i \. H. _支票 Check(cheque) : j) w k* x- f: o- X; j9 s9 P6 j
银行对帐单 Bank statement : I: F# u- f5 h. f4 H" h7 b
银行存款调节表 Bank reconciliation statement
! i5 f$ }0 _# R2 O在途存款 Outstanding deposit
7 x. ^* m/ ~3 S+ A$ H4 z在途支票 Outstanding check 5 L1 E2 D% p1 C+ `
应付凭单 Vouchers payable
2 ?3 U: O, U5 q% C应收帐款 Account receivable / [, R: i3 z- {" t
应收票据 Note receivable % \. y& v7 m& Y/ i' H0 b2 l& ^
起运点交货价 F.O.B shipping point
8 I4 }! O$ e; ?7 R' ?' E目的地交货价 F.O.B destination point 5 m5 g+ D; O- v& J" A _
商业折扣 Trade discount 4 Q3 {1 `3 ?* ?" J( S: i
现金折扣 Cash discount
3 T3 u! @# d" n" x: E8 y" K销售退回及折让 Sales return and allowance
0 P' ~& R3 L5 i+ n+ p坏帐费用 Bad debt expense
; O# A! Q8 w& {8 j0 l备抵法 Allowance method
. l+ B; ~- i1 G- l" U q% k备抵坏帐 Bad debt allowance
# ?( m9 V& }. v* g损益表法 Income statement approach / ?1 d% m+ ?/ }9 c
资产负债表法 Balance sheet approach 8 Q* Q$ g) b& z: E& P7 ]. _! y: Y7 T
帐龄分析法 Aging analysis method
# V4 {' M6 I2 I/ |( n, j& f+ ?直接冲销法 Direct write-off method
j+ w, g) d2 _- H( t2 p带息票据 Interest bearing note ' ~0 _6 c% b" C$ S$ v4 {
不带息票据 Non-interest bearing note
9 f( s9 z# V" X# c出票人 Maker
: E4 s# J( O S受款人 Payee
# k: o. u3 H' g% Y本金 Principal 8 T) G& F$ ]$ V
利息率 Interest rate
n+ {* H. M6 ?" c- B到期日 Maturity date
+ b2 F; U; {" i本票 Promissory note
! a" S; p8 b1 G3 J) _贴现 Discount
4 j' P p" Q2 W$ H$ B- x背书 Endorse ! L: G% R6 }1 Q' i$ {$ T# X9 z1 b
拒付费 Protest fee
+ w6 L" k2 \, q
8 H0 w9 _+ a3 W. D: g2 A------------------------------------------------------------- k. A- V# y% c) R
（4）存货 2 P5 ~& k3 p2 y7 T$ X
存货 Inventory
) i8 G4 R/ u5 Y6 t2 E% }5 N商品存货 Merchandise inventory " q" t4 {+ a6 P8 ?8 [
产成品存货 Finished goods inventory # j; v/ j/ H4 L( p" F
在产品存货 Work in process inventory
7 H! J2 U' ?' q8 |7 W原材料存货 Raw materials inventory ( s, { } k& S' z
起运地离岸价格 F.O.B shipping point ) j% \5 d v5 e& X" a3 @, j3 t7 K
目的地抵岸价格 F.O.B destination
# M+ F+ z7 T7 w# i1 v/ P8 l寄销 Consignment 5 q2 ~( \8 i) m+ l$ M) a7 v0 _
寄销人 Consignor
, \+ I8 N1 q& v8 V \" D* t0 R承销人 Consignee
8 ?, `7 B% |5 P, Z% C定期盘存 Periodic inventory
0 p* e9 A0 W- u8 ^永续盘存 Perpetual inventory- V, I+ f2 ?, W i0 M6 _/ s( n7 K
购货 Purchase & A1 a4 a, S- I* c U) X
购货折让和折扣 Purchase allowance and discounts
/ i2 ]6 |3 g+ V [# ]5 k5 |- ]+ k: u存货盈余或短缺 Inventory overages and shortages
1 }' a1 E/ v: s& f4 k, q分批认定法 Specific identification 6 w7 D- j3 A+ _! h& p$ ]5 Z
加权平均法 Weighted average : d: @5 N# R, u3 r3 B; x
先进先出法 First-in, first-out or FIFO 9 m+ K* W2 D7 k2 J, P, a
后进先出法 Lost-in, first-out or LIFO
0 ^& |# `/ ^- L' E$ w- f6 U3 L移动平均法 Moving average
7 O7 V( q$ k, ^- {2 r- M$ b9 d- a2 {成本或市价孰低法 Lower of cost or market or LCM
' n5 Z, o. w8 m/ h" n* ~市价 Market value 9 i; U& L' f- r9 u
重置成本 Replacement cost
, j; X2 t7 D6 J. ~可变现净值 Net realizable value - |1 F. e, k+ E
上限 Upper limit
5 o5 i) p2 _ n/ {下限 Lower limit / b) U/ }) g1 r, O
毛利法 Gross margin method + C7 a5 l+ s2 w
零售价格法 Retail method
/ @& I* }. \/ d成本率 Cost ratio # f, v8 j. S8 P w! B3 g9 A
% y( v, j+ I. C2 `0 _/ r% f" j/ ~$ J+ p------------------------------------------------------------
2 R G8 z3 A# k; ?, _（5）长期投资 ! v |3 S F E* V7 ^
长期投资 Long-term investment 1 K* W; E! @$ ^& }4 c# G. J
长期股票投资 Investment on stocks ! b- l, _) A& j4 n+ w! ~
长期债券投资 Investment on bonds 1 T3 o9 ?: g' C2 C" x. e9 u& g; ^
成本法 Cost method . f8 w! t$ g0 K# Y/ j. b( k) Q
权益法 Equity method
; b; [4 N* g3 V, u+ R4 L+ j合并法 Consolidation method
, c( w) H5 c8 ?8 R股利宣布日 Declaration date
" B8 L4 @: A' A7 I股权登记日 Date of record
. }2 \* r5 {- D9 B除息日 Ex-dividend date ' F6 L9 F/ ~# u" R8 l
付息日 Payment date
, p9 }1 E/ q) ?6 N0 ~' g9 ~债券面值 Face value, Par value ! I# O$ \) I. R% m0 o$ D7 L; U
债券折价 Discount on bonds 3 ?. k' F# j0 G# ^0 J' M
债券溢价 Premium on bonds
8 L9 n5 _& ?" X, X票面利率 Contract interest rate, stated rate
5 v0 o9 \" s6 z市场利率 Market interest ratio, Effective rate
( N l9 h1 c& U; h$ f普通股 Common Stock . V+ W! E' I4 X! _! g: @; Z& f x
优先股 Preferred Stock
. W3 P( H1 N/ f; K现金股利 Cash dividends
& w2 h+ n! a( @4 z2 O6 J+ G股票股利 Stock dividends
2 B1 u! B- E: W$ U3 e# ~, ?( K清算股利 Liquidating dividends
2 \( H& }$ [ j. U9 d/ n( f4 q到期日 Maturity date
[7 r0 b5 \6 ]% `到期值 Maturity value * n! N; z9 D6 x% |" U
直线摊销法 Straight-Line method of amortization
7 }- {; v# e( A3 |) l* W# \1 }实际利息摊销法 Effective-interest method of amortization! J- V, I+ ?' ?: f9 a
4 b7 D; h% `/ X- ?( ?---------------------------------------------------------
' a. [1 x" n8 [' q. }1 }( m（6）固定资产 : b& r' D8 \* c- F8 E4 Y
固定资产 Plant assets or Fixed assets
+ Q; D S1 N- O" w* F, B5 \$ o原值 Original value " Z# b% v& w" y: i. t4 {3 G* P# {
预计使用年限 Expected useful life f* v) ~5 v% p9 e
预计残值 Estimated residual value - J' Q2 V* X, g, u, m
折旧费用 Depreciation expense
5 s( h( j' s1 ?: K5 C累计折旧 Accumulated depreciation , @. v0 {8 U5 t8 G" K
帐面价值 Carrying value
: u- _! ?* Q- S. @# i应提折旧成本 Depreciation cost & g H$ W( U6 c% Z
净值 Net value
' P% F" u0 j* D) @* i* {在建工程 Construction-in-process
" c+ B8 H7 ^$ O) _0 f! o磨损 Wear and tear . x, m% ~" C0 X! w3 I, L$ h7 R
过时 Obsolescence
/ W1 s, k0 p) p) x0 Q6 d直线法 Straight-line method (SL) 4 |4 R. Q9 m, N" w# ?/ o* [* c
工作量法 Units-of-production method (UOP)
% @4 n* N1 I( [- F加速折旧法 Accelerated depreciation method
$ R# I* {0 u Z# u' E双倍余额递减法 Double-declining balance method (DDB) * ?5 S; U5 J3 l( \( N
年数总和法 Sum-of-the-years-digits method (SYD) , T2 _8 S) u y1 e3 J
以旧换新 Trade in 1 f1 O7 p X; g6 L: m; g% \9 B# T
经营租赁 Operating lease
7 @3 Y- M! z: x% w2 S融资租赁 Capital lease
# ?. X/ ~# B4 q8 \" l廉价购买权 Bargain purchase option (BPO) / O' P% L) o7 r1 F. @+ l
资产负债表外筹资 Off-balance-sheet financing
% x; N4 a; t* O* b最低租赁付款额 Minimum lease payments) m$ f" z; C4 V# ?' Q0 z1 c# A9 |
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, [0 B" D6 C: `$ ~（7）无形资产 4 x) D5 f( G8 @- V0 g5 Z
无形资产 Intangible assets 9 ?! |2 B4 e! f, { \( d
专利权 Patents 8 O/ w% Z$ J4 G8 [8 h
商标权 Trademarks, Trade names # w4 P! Z% q3 o, z# j. h Z1 U* U
著作权 Copyrights
7 X; M1 f+ T7 z( }% O8 l, @特许权或专营权 Franchises # w- t/ H9 ]2 |, F) m
商誉 Goodwill
7 C5 v+ Y6 j% n开办费 Organization cost
5 n; }% }9 m# h租赁权 Leasehold
: `! ?4 r3 f: b8 X摊销 Amortization
$ U$ N& b0 O+ u. E% Z7 i--------------------------------------------------------
6 }1 X& y/ g/ } d/ I（8）流动负债
8 ]. Z- d4 N& I0 X9 C负债 Liability
" u0 ]2 \# l6 V3 d6 v# [' v( _流动负债 Current liability
" x9 y4 x; j3 X8 h- P% @应付帐款 Account payable 1 J/ t' @* J, w. q% k
应付票据 Notes payable
% J8 |: G, w% X' } o贴现票据 Discount notes % Z1 O4 S* |* n( o O
长期负债一年内到期部分 Current maturities of long-term liabilities
' d+ e- W8 p1 g5 N( N0 g5 j; o' _应付股利 Dividends payable * f' [3 F/ k" h9 Q6 C) N
预收收益 Prepayments by customers
& b- k- f3 X% j- h, j1 d, b, j6 z存入保证金 Refundable deposits
/ m) T* L# X( _2 _, j应付费用 Accrual expense
9 {( j4 ^- I3 x增值税 value added tax
6 ^' C& U( h! _" F* n" b8 F' h" O营业税 Business tax # N+ y7 E& a2 l& |
应付所得税 Income tax payable ) e1 U6 E4 {+ C9 l
应付奖金 Bonuses payable
1 m) F/ n' L4 z9 K5 l3 J V产品质量担保负债 Estimated liabilities under product warranties
5 d3 W7 c7 x. q1 H赠品和兑换券 Premiums, coupons and trading stamps
& G, M7 r; U3 U; O% G1 D; n( h或有事项 Contingency
+ ^9 J! [$ x7 O L+ F2 _或有负债 Contingent [- S" d) J# X0 [
或有损失 Loss contingencies
" F1 ]1 H* d/ N$ o& m: \或有利得 Gain contingencies
7 E! [: u1 O: b! L永久性差异 Permanent difference
, i9 E2 o B a" y* z. ?时间性差异 Timing difference 4 H5 `* ]: U% u7 x: t3 ?
应付税款法 Taxes payable method 2 f1 E/ h4 D3 h ?2 ]2 X& u0 T9 r
纳税影响会计法 Tax effect accounting method
0 V, M. ]- o# p1 k递延所得税负债法 Deferred income tax liability method
* w x; e/ v/ F
; L" i6 |2 l+ N% L: S# k------------------------------------------------------------% |% i0 S/ T8 @4 K
（9）长期负债
; [. B5 H* y; S7 O长期负债 Long-term Liabilities
- N7 ~' y/ o6 I/ z) r) s2 V! z应付公司债券 Bonds payable % w0 n: e( f+ V
有担保品的公司债券 Secured Bonds , v6 T0 r$ k3 G& ^. \
抵押公司债券 Mortgage Bonds
% c7 G' l7 |5 _9 m1 H! _" W) f保证公司债券 Guaranteed Bonds 8 g [' Y- w( p; O& v/ Q: }
信用公司债券 Debenture Bonds
. f9 d9 p& J: o) c一次还本公司债券 Term Bonds
3 R" C& G8 T" b( g0 R5 h/ m分期还本公司债券 Serial Bonds 1 _$ M+ Q2 N6 R/ o, Y6 D# a% R
可转换公司债券 Convertible Bonds ( c9 r L, L/ m- t
可赎回公司债券 Callable Bonds
2 K/ z. s% N2 K& K+ z可要求公司债券 Redeemable Bonds * C g/ y" m6 M5 _4 C
记名公司债券 Registered Bonds
" \0 k) P0 D' v% N+ }无记名公司债券 Coupon Bonds
' C& A& e0 A7 s8 c普通公司债券 Ordinary Bonds
6 B: G, E# Z- ^! ]收益公司债券 Income Bonds
/ x4 f2 e" j+ U9 g名义利率，票面利率 Nominal rate
; Q7 K5 n6 l9 O: \3 x+ F# D" }实际利率 Actual rate
1 {! E, U# n x, F' ~6 V, ?有效利率 Effective rate
; M. M$ ~$ s, A1 y" a9 O8 E& t溢价 Premium # I' P" d+ t% I# b$ I9 _
折价 Discount 0 k; l& f) ^: i" e
面值 Par value " l$ e) [4 X# u
直线法 Straight-line method , I' z3 {# n$ m2 z
实际利率法 Effective interest method
! x1 @: \% B- Q7 h3 ~到期直接偿付 Repayment at maturity
0 e) r$ i3 v6 o: e提前偿付 Repayment at advance
- K8 V( O9 Z4 K4 d3 n偿债基金 Sinking fund
' p* v: q$ e$ q. ]% V. c长期应付票据 Long-term notes payable
1 o/ H1 `! ^& l4 W. n! j抵押借款 Mortgage loan0 a# [! [$ C2 q, R) o* I4 c
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2 t: @, O9 `& F& }; Q$ j( \% O（10）业主权益 Y, g6 j! m3 b( t. l/ W1 v8 x
权益 Equity
4 S2 `8 ^8 ~ R" p/ _业主权益 Owner's equity 0 o) r5 F* e2 a8 d: Y, r
股东权益 Stockholder's equity
' u2 r1 X; Y9 K1 `9 O投入资本 Contributed capital
4 k, T E) J2 r! ^缴入资本 Paid-in capital
* L8 u0 }9 ^9 I# u( F! V0 |* F股本 Capital stock % w; |8 C+ e1 x6 N% b" Z- S1 U4 _, w
资本公积 Capital surplus ' ~. F" ~( @; L& L1 N. j
留存收益 Retained earnings 6 O) G& s8 p: W' y2 ~ @
核定股本 Authorized capital stock
3 ]# n% \- y+ C+ c0 s' V4 ~3 q实收资本 Issued capital stock ) [/ e- ~' y X) x$ U/ r! b1 p0 X
发行在外股本 Outstanding capital stock
0 H) q" V7 ~: y& P9 h9 n, `库藏股 Treasury stock 0 ~. S9 C' c7 o# d" E* L3 R. i
普通股 Common stock
+ S9 A3 {" |8 Z) \0 k: G N优先股 Preferred stock
5 k8 q! P# G/ H0 S累积优先股 Cumulative preferred stock
7 P& G3 Z' o- A! q5 ^6 A非累积优先股 Noncumulative preferred stock ( Q) s6 w4 o3 g: S
完全参加优先股 Fully participating preferred stock * ~3 X! q S" e$ o1 f7 j- V
部分参加优先股 Partially participating preferred stock $ ^# T7 b3 [' m! V
非部分参加优先股 Nonpartially participating preferred stock # l, [+ u! f8 Y) u2 l, l4 M0 G
现金发行 Issuance for cash , c# B& G! T& Y- f
非现金发行 Issuance for noncash consideration
) j7 z p) f! c# a# _股票的合并发行 Lump-sum sales of stock
7 Q7 {5 Q3 m, m# v# y" C发行成本 Issuance cost
1 G. B' z5 }# q( [# }% t7 X) Z9 {成本法 Cost method " q+ Z, s: x) u5 {6 @
面值法 Par value method
" h a8 @/ S' d) w1 x. q! Q; r捐赠资本 Donated capital
! g. f" Z# N5 s盈余分配 Distribution of earnings
( Q1 p3 g6 d! V2 s3 h股利 Dividend
" F$ r8 A( `, S. m1 T- }股利政策 Dividend policy
. ?/ z( ^; l8 E& s宣布日 Date of declaration " w( @0 M- `7 @; G y
股权登记日 Date of record ! P4 \! }# _" k, G
除息日 Ex-dividend date
4 Z9 h- A+ d7 X, p7 \7 N2 w股利支付日 Date of payment
+ g, `( J, _! ]% b& o- Z0 C现金股利 Cash dividend s! C1 ~; O f+ C
股票股利 Stock dividend ! @1 ~2 s6 ^/ @4 S) a; X
拨款 appropriation
: e5 L/ @8 b8 P- z------------------------------------------------------------
' x) {% N9 h; [0 P+ Q, ?（11）财务报表
6 h. k) B* a: z) V5 R" I& s# J财务报表 Financial Statement
$ T# S0 I; C6 i+ S, \$ Q6 P资产负债表 Balance Sheet
. {( y ^; i. k* m收益表 Income Statement - [: w9 I# Y1 D1 ]
帐户式 Account form - s& L5 u* S/ Q( H% m }
报告式 Report form q, v: p* z2 S; \
编制（报表） Prepare 9 s! s; m+ e* v
工作底稿 Worksheet
; q1 e5 _0 r, \5 c* ?& l多步式 Multi-step
' T: c8 |- Y7 t; h$ X& W单步式 Single-step
+ E4 @2 a) s s- B1 z; K. U2 H1 l-----------------------------------------------------------
v3 {) ?$ p( a5 q4 J（12）财务状况变动表 ; y8 f( g: v. S5 F8 l' B8 z$ F- b
财务状况变动表中的现金基础 SCFP.Cash Basis
7 l! @& `% w/ z# o6 B（现金流量表）
E1 T2 K! u& B+ c' L ?* Y财务状况变动表中的营运资金基础 SCFP.Working Capital Basis : u8 u9 m. l, Q" c* Q5 W, E: `
（资金来源与运用表）
% g# M% P; x9 J- I' q7 |, L营运资金 Working Capital 1 p8 l4 X% d6 Y/ M" e8 j
全部资源概念 All-resources concept . v- x: ^0 ?1 i/ n, ~$ K/ p
直接交换业务 Direct exchanges / a" o$ a. q: ?% R
正常营业活动 Normal operating activities " j; [' Y1 K$ ~% B" G
财务活动 Financing activities
2 {* S3 t' }5 H d! D投资活动 Investing activities / l# e% i6 L$ ]9 K0 Q1 h4 F
-----------------------------------------------------------" U& u) t! z# `. M! s* R4 B, p
（13）财务报表分析
) u% L4 N6 N4 `4 I8 Y9 E7 r6 o$ v; Q财务报表分析 Analysis of financial statements
. e/ m2 b. [3 s% G6 O W& r$ C比较财务报表 Comparative financial statements
( R' P0 S8 L; R/ ^/ `8 F; q7 Y趋势百分比 Trend percentage % v5 A5 a6 k5 p
比率 Ratios i- @! d- G6 \ k' N* ^5 {
普通股每股收益 Earnings per share of common stock
+ _* K" P. b% ~股利收益率 Dividend yield ratio
7 |+ |5 m" F6 i& `价益比 Price-earnings ratio / \' \6 p7 E: H
普通股每股帐面价值 Book value per share of common stock
( u. |! s4 u i, u( R" v% _( Q资本报酬率 Return on investment 4 @9 O' P6 X( t. m
总资产报酬率 Return on total asset
N$ [# B Z% I& e% A债券收益率 Yield rate on bonds
, ]- h( [0 w; L1 I已获利息倍数 Number of times interest earned
; E4 ~( ]8 o r o# G# p* O- a: W5 i5 {债券比率 Debt ratio 8 L; ]8 ?/ a! R5 A$ j' P( V! g
优先股收益率 Yield rate on preferred stock
) M+ B( r& J& C" Z" V& r" k营运资本 Working Capital
. M( Q$ \7 i& G H周转 Turnover
2 v5 b2 k/ x" ]7 ]* o存货周转率 Inventory turnover 6 B8 A) o' M5 F: a" J y
应收帐款周转率 Accounts receivable turnover 8 N% z/ p0 G, C0 q
流动比率 Current ratio
: u) ~- n4 z7 m速动比率 Quick ratio
0 @, c b* Z) z- [# k酸性试验比率 Acid test ratio+ ^8 {& e& g7 o8 k
------------------------------------------------------------ 4 ?0 `0 d- z, E) Y
, P8 n! z6 O! ?. A2 P# d
（14）合并财务报表 2 ?" o7 u$ E. M% v
合并财务报表 Consolidated financial statements
5 S4 F+ u3 K, d- A8 z4 V, I# w吸收合并 Merger ! ?) B. W% J* h+ X/ u/ J
创立合并 Consolidation ) Y. _4 }; Y, Q1 {7 v
控股公司 Parent company $ A4 n' `+ [; `+ L
附属公司 Subsidiary company / y2 R- h0 n- ^( `- _# N y
少数股权 Minority interest
o- o& g, }% F {' X权益联营合并 Pooling of interest ' E: @6 j0 `# L: c" R8 D
购买合并 Combination by purchase * @, ?: X$ N5 q% h, @
权益法 Equity method
" x0 {. r% x$ ~. N成本法 Cost method
7 Y6 `& ^2 k, c+ j2 @) N: ^0 d1 _- m1 G( @
------------------------------------------------------------7 `( w E: ]1 x$ y _5 ^% _6 @
（15）物价变动中的会计计量
# D/ ^( g. C* H4 F$ }7 O o物价变动之会计 Price-level changes accounting
; D6 S* ]5 D* i! B' l1 w' N一般物价水平会计 General price-level accounting 5 O; b* Z- w2 z# z( l& @
货币购买力会计 Purchasing-power accounting 1 T1 E/ {3 V; u4 U, x
统一币值会计 Constant dollar accounting
( `$ v+ h' K1 ?/ G2 {) d$ X历史成本 Historical cost ' e* |9 B( q+ L. z. a' t
现行价值会计 Current value accounting
( F( n. c% Q W( u6 A: N现行成本 Current cost
7 D0 I0 V, v, L+ L重置成本 Replacement cost 4 i) Z# ~# e# ~( |2 }1 H
物价指数 Price-level index
2 Y: f6 H) g# E: {5 j! q$ I8 ?国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) . ~/ U9 V# T7 a2 O3 ]: L9 Y. P/ {# `
消费物价指数 Consumer price index (or CPI) ( G G) A5 R$ l0 _
批发物价指数 Wholesale price index # m4 e' ?. q+ m* m+ W
货币性资产 Monetary assets / y) d( s0 [4 @) }
货币性负债 Monetary liabilities
# Y4 V+ M8 S* }! I# k8 u+ u1 c货币购买力损益 Purchasing-power gains or losses 5 k# `1 }& P- K k0 H' Z( B- z. B
资产持有损益 Holding gains or losses
8 B6 E1 G9 g$ Y# {0 @( Y2 i/ q* Z未实现的资产持有损益 Unrealized holding gains or losses
% H: h8 I% y$ m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
