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（1）会计与会计理论 ! i( P) `* O6 T
会计 accounting
4 N, k0 @0 U1 x决策人 Decision Maker
" J) |; z- x" S+ S: j" C! h, l投资人 Investor " ?& G( D3 Z) |. V3 ~
股东 Shareholder
7 E! k4 d+ p2 |7 R3 W债权人 Creditor
$ _( }( W# y( R. j s. z财务会计 Financial Accounting
# x! x' B& J+ T) s- ^1 G管理会计 Management Accounting
/ k1 U/ \+ j; l& p5 Y: O: Y成本会计 Cost Accounting 7 r! M5 v1 |1 c2 b8 |6 r
私业会计 Private Accounting . [# h4 Z2 N' S1 D! s, C# d# P4 ~
公众会计 Public Accounting
; V; N' i. v" _3 c1 `: f$ L注册会计师 CPA Certified Public Accountant & T; G; r) I' Y8 c# u0 e+ P
国际会计准则委员会 IASC
5 A& F. @0 s$ e0 i; Y) h7 S8 B美国注册会计师协会 AICPA
j7 D' y' l" \# C/ S! P+ I财务会计准则委员会 FASB # d% ?4 U% W; ]
管理会计协会 IMA/ [0 e% k: ? c. d4 i% b8 ?
美国会计学会 AAA
8 N; e8 ^( ~, h' \1 a税务稽核署 IRS ( O' o. ^) R; Y& e' o& U X4 P
独资企业 Proprietorship , _* ?! g' Z& }, e
合伙人企业 Partnership 6 ~2 j2 k3 j) k/ _
公司 Corporation " F1 Q; r* T! j% D! |1 t
会计目标 Accounting Objectives 7 m5 G7 g8 n2 R' e$ q
会计假设 Accounting Assumptions 6 ?+ [4 W z7 R) u
会计要素 Accounting Elements , Y4 W2 y% r' v6 P9 u
会计原则 Accounting Principles ) D* \% `+ o/ w$ s: q% k8 A
会计实务过程 Accounting Procedures
0 w) J7 B9 q, e/ N9 K财务报表 Financial Statements
! h2 N* y9 ~# V; K: `/ R: O* W$ H财务分析Financial Analysis
& T1 S' k1 z5 f. `会计主体假设 Separate-entity Assumption
/ Z% g K9 ^7 h( p货币计量假设 Unit-of-measure Assumption 1 ~# s- o! S+ \) G5 _1 ^
持续经营假设 Continuity(Going-concern) Assumption 7 X- ^: L! F" h1 N
会计分期假设 Time-period Assumption , E! u+ _4 m& _) t
资产 Asset
0 j+ S8 P4 D2 B. t" {负债 Liability
5 u" X& v7 E" X业主权益 Owner's Equity
2 Z0 y: u+ S; m& V- `收入 Revenue ) F+ w8 c u7 P0 c# |
费用 Expense
/ m) c1 ^. @* V$ V3 O# U6 f6 y0 L+ h收益 Income
: o! P, G9 O2 C' a: o' W亏损 Loss
$ D7 C# n% l8 E2 a历史成本原则 Cost Principle / k1 N% u& T0 `- x Q z4 t" G
收入实现原则 Revenue Principle 6 @3 I6 x+ A5 E8 g0 b; e1 }
配比原则 Matching Principle
. u) M* B- j! p" C- A! U全面披露原则 Full-disclosure (Reporting) Principle # }' u0 Z% b& Q5 ^+ ]: @
客观性原则 Objective Principle
! E+ d J8 K! o0 A% Q0 P9 ^- ]; L一致性原则 Consistent Principle
1 Y. ^2 E% j! G* t( r可比性原则 Comparability Principle
0 n M' t# l9 v3 z* W" X重大性原则 Materiality Principle
, A6 j7 T& p( N/ z稳健性原则 Conservatism Principle
+ K( `- Z0 N3 l. O7 A权责发生制 Accrual Basis
& x% N/ f1 S( b. S现金收付制 Cash Basis
$ v& L3 W, N& Y- D3 k9 E财务报告 Financial Report + b0 h# K& S. P5 x6 i# f4 `8 Q
流动资产 Current assets
4 ~. \ A- W# ~流动负债 Current Liabilities
7 S$ }, t& x- ?3 r3 ~长期负债 Long-term Liabilities
. Y5 ^" l" S7 \5 g; j8 S投入资本 Contributed Capital
3 {; u( l, v8 u2 h留存收益 Retained Earning* Y# P2 y* Q5 d' f1 x- v
4 t* d3 R6 A5 q/ T% p, B& V& I9 e
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. f( r; @! w! W3 r! B& V$ T6 Z（2）会计循环 0 @0 o8 u% V1 l8 ` n* J
会计循环 Accounting Procedure/Cycle ; T: T8 z$ `' s' ~& v* E. @" X& P
会计信息系统 Accounting information System
2 q& y: a% K( i2 x4 O帐户 Ledger
6 d! N; j3 w( C- [) r! N会计科目 Account . c. Y! O8 c$ J& a- I8 j. p
会计分录 Journal entry
3 t2 }8 C/ z4 S4 ?原始凭证 Source Document
9 {6 F/ I: N+ p* `) h# d日记帐 Journal
# j$ }! E, C5 g1 h总分类帐 General Ledger - k3 e/ ?, l* P- V' x
明细分类帐 Subsidiary Ledger 6 N* Z4 Z5 W$ t
试算平衡 Trial Balance
0 i( ~- G V! a" e现金收款日记帐 Cash receipt journal K* i4 T4 z+ j* ]# c
现金付款日记帐 Cash disbursements journal / a! s w q2 H# i
销售日记帐 Sales Journal # r- J/ u+ r9 B* b
购货日记帐 Purchase Journal
6 H4 h$ y0 s8 f3 l. ?: r7 g, L9 E: ]普通日记帐 General Journal
/ L& O0 \( N- I( c1 z* M* V工作底稿 Worksheet
. J& c0 W5 g# V7 h0 N% _调整分录 Adjusting entries 1 ~0 h1 p' @8 g% J! b) e
结帐 Closing entries 3 w. j+ Q- w J
# N9 M3 t r' B' B----------------------------------------------------------
8 d, ]1 H6 J- H Z# C: F& ^4 J（3）现金与应收帐款
8 }3 o$ I5 t7 c) x. h现金 Cash
4 c F* R* y, ?# `) j( D3 v4 W银行存款 Cash in bank 5 r7 h+ v9 ^; r2 j6 e4 O
库存现金 Cash in hand
$ @; |4 c) [3 ?; S" I6 \流动资产 Current assets ; x( q' K! \) C/ M5 V/ k
偿债基金 Sinking fund ) G& i* O g$ D0 S l
定额备用金 Imprest petty cash ) z8 t, ]& t# E+ ]
支票 Check(cheque) / o* m2 v- e1 G, X2 \+ R. P' B
银行对帐单 Bank statement
& A5 X# b3 _. I$ ^; X" {) a银行存款调节表 Bank reconciliation statement ! H# _9 L% I5 {: ]# Y( k
在途存款 Outstanding deposit . E5 s+ Q7 q% u0 v% _
在途支票 Outstanding check 3 L( j) p3 [4 P( Y# m
应付凭单 Vouchers payable
9 A) G$ i) L" P) A应收帐款 Account receivable
& q4 x1 U! q1 l1 A应收票据 Note receivable
( {4 c) A1 Y. b( i/ N7 E起运点交货价 F.O.B shipping point
0 `; ^; u. h0 }) j目的地交货价 F.O.B destination point
( P5 ~3 R# m5 m' i( k7 v" d商业折扣 Trade discount . i9 _( h A$ i; C
现金折扣 Cash discount
+ }' e3 D* W" ]1 _. P销售退回及折让 Sales return and allowance
% T) Z# d8 G" I8 K# c/ ]" o坏帐费用 Bad debt expense ' c' k0 R F2 h
备抵法 Allowance method
0 G& C) l C5 l# ^6 s# E备抵坏帐 Bad debt allowance
5 x" q) a, s# P! \' @损益表法 Income statement approach
8 ]+ T# a$ m# B5 r资产负债表法 Balance sheet approach 1 |8 O" M% @5 W: _' k
帐龄分析法 Aging analysis method
1 K R5 Y& i$ `; ?6 u% Z- I! P; Y, `0 O直接冲销法 Direct write-off method
1 J% l) B2 o5 \0 z, E: V+ L带息票据 Interest bearing note
1 x" O8 d/ R2 ~3 z# E不带息票据 Non-interest bearing note
+ `% ^: |& Z; E出票人 Maker " e2 P. e: ~5 u0 z* H1 f% S) h' \7 z
受款人 Payee
4 c; p% n$ J) U$ G本金 Principal & k9 {' N0 H5 \" o5 _
利息率 Interest rate
: y4 ~( U* ] b3 @到期日 Maturity date
* ~) _/ M& N: N! V; j本票 Promissory note * r2 Z4 z; D4 C' c7 H' n: y
贴现 Discount ' \7 h! g4 w% p" K+ V# A8 s( V
背书 Endorse
. Z- ?9 P D9 E/ ]+ B拒付费 Protest fee
; H- P) o7 `6 B* L) ~- g$ {5 a& i+ u, S! U
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（4）存货
) e# }( z* {. g; j) a) ]存货 Inventory 6 o, K! ~1 L3 ]2 Q0 k% v, @; G
商品存货 Merchandise inventory
2 L" R1 J. C3 d; c1 Z7 X" r. F u产成品存货 Finished goods inventory ; j. d1 N4 W: f8 F) W. d# g
在产品存货 Work in process inventory 7 g5 E9 Q# W; U# ~5 K3 \# a4 c+ u
原材料存货 Raw materials inventory
; _" S. o# }* v+ b3 m; G, S5 i) y起运地离岸价格 F.O.B shipping point # V# I/ b1 d2 `9 }9 s/ B1 q8 z$ L
目的地抵岸价格 F.O.B destination , k9 A6 S' K" z7 I$ p2 \0 P- K" F
寄销 Consignment
, U1 i% |- `- U0 U( H寄销人 Consignor ( k" R! r' ?& f) m3 d, C
承销人 Consignee ; a6 c9 ]- i) ~# G4 F# B# ^
定期盘存 Periodic inventory + D# I6 V# u3 d: _
永续盘存 Perpetual inventory
1 I% Z/ M5 d) l f. r+ V) D8 a; J9 {购货 Purchase
6 q* R7 M3 D% u5 N购货折让和折扣 Purchase allowance and discounts
g$ I& P" R, s( L9 Z7 m* b存货盈余或短缺 Inventory overages and shortages
: K' _1 `8 K; @: Z/ {分批认定法 Specific identification - J( Q4 L, i, O5 u4 Q: S+ s
加权平均法 Weighted average
5 u( k8 J: A1 u! G2 K( O* o先进先出法 First-in, first-out or FIFO : J' n/ S$ e7 f2 n) }( E: y0 f
后进先出法 Lost-in, first-out or LIFO 7 ?: W# `* e' Z4 C P
移动平均法 Moving average 3 T5 c, t$ j" v
成本或市价孰低法 Lower of cost or market or LCM ! V$ Y' V% |9 ]7 R* k9 F
市价 Market value
7 Q9 b6 U* [" D! O6 m; F z! n重置成本 Replacement cost
5 M) |3 x8 y7 T& \ l: U5 }可变现净值 Net realizable value
" N# T5 ~0 e( H上限 Upper limit 6 `. n+ j8 E8 E# X0 o
下限 Lower limit 2 V* F/ J1 E7 X3 C9 R* z1 G- y
毛利法 Gross margin method - A0 }/ q. a N+ N. _ P- a
零售价格法 Retail method 6 s2 ]. h [! v$ E/ R+ w; [
成本率 Cost ratio
* V/ t/ v8 T/ P% e- m
% W. l i" Y% a1 M0 r( N------------------------------------------------------------0 t& [* E/ S# B5 [
（5）长期投资 5 j7 x; r Y; r4 @3 a7 u) q; X
长期投资 Long-term investment
- p& {" u! ^* X, E长期股票投资 Investment on stocks 6 K( S, }$ n2 f; e% ~
长期债券投资 Investment on bonds
% G2 A* C* n8 A! Y# @! y& s成本法 Cost method ! ~; z0 R l1 m9 F: K
权益法 Equity method , C R6 K- a5 q; Y' l
合并法 Consolidation method 3 X3 C- s1 o n. c
股利宣布日 Declaration date + x, C$ U: t1 j
股权登记日 Date of record
6 {, K6 A- j+ x. O除息日 Ex-dividend date 3 r% l0 P4 d& w9 ?$ b6 [" j! v
付息日 Payment date
0 f* T% ^, E, c: D. X/ i% A( Q: H+ {8 X债券面值 Face value, Par value
3 r: N4 \1 ?0 y5 `* C债券折价 Discount on bonds 5 }/ M+ m( |0 h3 a3 R
债券溢价 Premium on bonds T! O8 U9 Z8 y% c* m
票面利率 Contract interest rate, stated rate
; @1 p' g) g) l& b市场利率 Market interest ratio, Effective rate
! R5 d! X! K- \普通股 Common Stock
/ G. R; u+ t4 f; P( h优先股 Preferred Stock
, d& |& W7 _2 ]% H% N% C现金股利 Cash dividends ' P. j! ?% y+ F
股票股利 Stock dividends
2 t! d, z$ r: G' P6 g+ t清算股利 Liquidating dividends
/ u. X3 @/ r3 G: |6 b. c- s9 a到期日 Maturity date
+ e Y- T$ ]! P2 h到期值 Maturity value ( y, P+ L# T+ \# z4 {, x- ]
直线摊销法 Straight-Line method of amortization & ~, t# C4 d* t1 S6 J2 u
实际利息摊销法 Effective-interest method of amortization
: l+ g# J- v; D0 L- S9 e! l0 _& B7 i1 U
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（6）固定资产
! ]. D3 J7 `8 O$ ?$ r固定资产 Plant assets or Fixed assets % g* F$ o( |4 g) e& `# X! @
原值 Original value ; _5 L8 a) K$ j2 [% E
预计使用年限 Expected useful life + C, ^% o/ Y& V
预计残值 Estimated residual value 1 W( [8 w' \% ^1 m
折旧费用 Depreciation expense $ g9 N1 d" D+ w
累计折旧 Accumulated depreciation 1 B& U9 K: g6 f8 H, S$ `
帐面价值 Carrying value * y( ?4 [! P% `0 K2 n i
应提折旧成本 Depreciation cost
) n) l: Q5 Y3 w" ^4 U. a# t净值 Net value / _1 n3 m9 u' A) n; q
在建工程 Construction-in-process
) s2 V9 z$ x& z磨损 Wear and tear t4 e2 m, a* T* _+ f, u; K1 T
过时 Obsolescence $ U+ w1 z, C8 d" @, h( ]( D
直线法 Straight-line method (SL)
' _3 T7 I6 ?" p工作量法 Units-of-production method (UOP) 1 s: }2 u6 v5 J' |+ d8 g
加速折旧法 Accelerated depreciation method
9 L- j7 Y4 D. w2 X7 T6 s4 P双倍余额递减法 Double-declining balance method (DDB) - ^2 b- q( `3 V" P6 R$ d6 I
年数总和法 Sum-of-the-years-digits method (SYD)
( J) N8 c) j5 X& L以旧换新 Trade in
+ F, u. A& t5 X7 f经营租赁 Operating lease
; z: a. p* N$ |融资租赁 Capital lease 2 c2 g1 u7 S# K/ n- d$ v
廉价购买权 Bargain purchase option (BPO) 8 q2 d: f+ I) @8 g$ y& y& D
资产负债表外筹资 Off-balance-sheet financing
1 j$ v& U% V/ @" }最低租赁付款额 Minimum lease payments! d' P: a3 ?' Z
--------------------------------------------------------7 S }6 h! m6 g" @5 b
（7）无形资产 e* h; H! D2 I
无形资产 Intangible assets : U8 t8 X, Z5 ~% N7 c# b o
专利权 Patents
! M. D; O- |2 Q" V2 V+ O商标权 Trademarks, Trade names ( e; F) J( v" z/ X( J# n1 L2 g
著作权 Copyrights
# p2 A, r4 V# f; a* I6 Z- f特许权或专营权 Franchises
: h0 f* j+ w, R/ O; ?/ m/ Q; T商誉 Goodwill
* [7 a% I# G& G5 o开办费 Organization cost 4 u6 \+ Y2 V8 J; a3 q6 W0 P
租赁权 Leasehold 7 \/ Y+ l( [8 e. q
摊销 Amortization
: k# U/ ]% }( P+ F& }--------------------------------------------------------- `# ~' i$ L9 W( [( c
（8）流动负债
6 [. G( u7 D. o0 w% y/ {; e负债 Liability
& r* u u+ W. n- u' {7 S流动负债 Current liability ; s# \2 Y4 l$ Z3 q- ]4 n7 J
应付帐款 Account payable
c/ ?1 Q7 ^6 @1 K4 ?应付票据 Notes payable 9 x9 H+ i6 k" G% M8 Q( Y5 g& A3 L
贴现票据 Discount notes 0 K( h. v# s" V- o0 d) B
长期负债一年内到期部分 Current maturities of long-term liabilities0 M1 `/ l/ D- C
应付股利 Dividends payable ' @( `% J9 J b! }4 [
预收收益 Prepayments by customers ) X) C W+ C% v, U) Q5 R
存入保证金 Refundable deposits
; g8 Y' A5 ^6 B* c& F) U1 @ q/ ^应付费用 Accrual expense 2 `1 {. p E3 n9 a9 R G
增值税 value added tax
9 ^2 I8 ~, h% V" Z1 w/ `6 u8 x/ [营业税 Business tax , A0 j8 [: O9 t/ C# I( f
应付所得税 Income tax payable 4 }3 `2 @: x) g0 _: f/ @8 g
应付奖金 Bonuses payable / `9 e- m U* F* A! N5 [
产品质量担保负债 Estimated liabilities under product warranties
6 k$ {4 |& n9 p3 q Q8 j0 {赠品和兑换券 Premiums, coupons and trading stamps
& n; t# O8 F5 Q' F8 \或有事项 Contingency p9 N; y9 e4 C+ s8 [' ]+ }: F
或有负债 Contingent
$ F6 V$ A/ P7 j$ }! M0 N或有损失 Loss contingencies 2 ~/ {, K3 t: ~: v
或有利得 Gain contingencies 0 s/ \: E! V. z# f' W, F0 Q& m
永久性差异 Permanent difference ' @! L( M4 V& k! B- D: {, k
时间性差异 Timing difference & t. _( z. S, N
应付税款法 Taxes payable method
- @+ |$ R9 k" V) i. a1 Z5 l纳税影响会计法 Tax effect accounting method 6 C2 W5 |- B! I: V% y! n4 `
递延所得税负债法 Deferred income tax liability method
- D; J1 n$ k; p- m: `, U" S! [6 K- t' z- m8 J6 g- B
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* f& X& w/ e4 Z+ h$ M6 k& L1 `（9）长期负债
3 ]% [3 x+ Y+ ~, y9 B+ w长期负债 Long-term Liabilities 1 T( c3 F7 u6 M+ z
应付公司债券 Bonds payable 2 T0 C/ X/ S/ q+ M/ k
有担保品的公司债券 Secured Bonds
: E" }. H$ K% `$ v( H9 Q抵押公司债券 Mortgage Bonds
- y7 I% k& R8 y9 s) b% @3 F保证公司债券 Guaranteed Bonds 9 Y) G' {8 Q" @$ A
信用公司债券 Debenture Bonds
" y7 g/ C8 N* A' k* P4 g* g一次还本公司债券 Term Bonds ! ]9 @, E7 o6 U, K0 a
分期还本公司债券 Serial Bonds % s2 v( d6 r( }" t2 J9 F
可转换公司债券 Convertible Bonds / |/ J4 |+ V: m( m/ Z
可赎回公司债券 Callable Bonds - A, L) ?6 S- x$ O2 c# {
可要求公司债券 Redeemable Bonds
. @8 N' e) t( V) f+ s记名公司债券 Registered Bonds 1 I o. K1 k; _0 e8 G3 A
无记名公司债券 Coupon Bonds * [# [& K4 y- _8 t
普通公司债券 Ordinary Bonds * w Y* p! e* p! Q
收益公司债券 Income Bonds $ i( G# f7 W# F" I: Y7 a) N
名义利率，票面利率 Nominal rate " H" N, @2 I2 Q" C4 O/ x! n, e
实际利率 Actual rate
0 l+ M1 D) P/ J$ Y$ j' W/ w有效利率 Effective rate
, {' d$ ~: t1 `8 x溢价 Premium
3 I% j# Q0 n f; v; U" d折价 Discount # F, S8 C" v+ a* P- T* @7 m: _
面值 Par value
: u. t/ J: I- H8 {: |6 ]' m2 h0 h直线法 Straight-line method ' P3 R: D/ O" C3 {, B1 u9 `
实际利率法 Effective interest method
/ j/ @# E' O, q1 f4 F3 M到期直接偿付 Repayment at maturity
$ c" y m% F2 ]3 i- |, i# W提前偿付 Repayment at advance 4 `) G x0 e3 r' w7 e
偿债基金 Sinking fund
3 \+ ]8 s- K. m7 G* n& s长期应付票据 Long-term notes payable ) X3 d, k6 \9 T% r0 g
抵押借款 Mortgage loan
/ i& X# W0 v$ O--------------------------------------------------8 m) b2 U6 _. \( f+ _6 k' z
（10）业主权益
8 E& p( I8 I3 E: l( D- ^权益 Equity
- k7 F5 c5 s' P4 N9 X8 q k7 {1 Z8 o业主权益 Owner's equity
* b* ]* \1 o- |8 q" ?& a% ?9 e股东权益 Stockholder's equity ; i4 H: ]# e8 ~7 ]
投入资本 Contributed capital
* z6 w' U2 Z4 n4 _缴入资本 Paid-in capital * m1 G) t: K2 w# ^, B6 F/ t
股本 Capital stock
3 k, A% d/ ^. {8 O" R3 a2 K资本公积 Capital surplus ; v+ s L& L% z) d
留存收益 Retained earnings
: X9 Z( {: S4 c& W0 A核定股本 Authorized capital stock
2 i) C2 K( }5 j. x; v实收资本 Issued capital stock j- \9 [ o/ A9 K8 Q( S. e
发行在外股本 Outstanding capital stock
R' q/ k+ X4 g5 l5 S: |0 F库藏股 Treasury stock
) b& W4 x$ J0 E* h; `( W) A普通股 Common stock p" p$ e$ }+ R+ `, G/ ?# n2 ^
优先股 Preferred stock U0 L& L4 c: }( F5 K- Y
累积优先股 Cumulative preferred stock / R/ {3 {+ Z8 a1 Q& ]! W% l5 L# e
非累积优先股 Noncumulative preferred stock ' u3 X& `9 S% C2 T+ F
完全参加优先股 Fully participating preferred stock
8 j/ K9 M2 ?7 L6 Z5 k" ?部分参加优先股 Partially participating preferred stock 0 x, R3 {# |/ Z+ h- \% q+ D
非部分参加优先股 Nonpartially participating preferred stock & [0 D; J- U( k2 Z$ v
现金发行 Issuance for cash
% `. ^+ d* h& C; e8 b. ^, _" ^非现金发行 Issuance for noncash consideration `/ V+ g. `0 P. `; P! e3 Y) {( C; T
股票的合并发行 Lump-sum sales of stock
( E1 @0 |! Q2 `4 J9 g发行成本 Issuance cost ; v% x; q! {+ Y5 T. L% [0 j' W
成本法 Cost method
L/ k+ J( y5 K( n9 n' M' X( a: s% n面值法 Par value method
3 r3 x6 C& j, o, Q8 s" c h捐赠资本 Donated capital
% Z4 P" W2 p: U7 h盈余分配 Distribution of earnings
# j$ i. E: c$ j+ X3 J3 }0 n2 t! f' c. n股利 Dividend # R, W" v& H# u* Z! Y; ^" O+ h
股利政策 Dividend policy
+ X7 T3 c/ v( @5 L! W1 U4 x/ |" a. ?宣布日 Date of declaration
, R7 ]$ w* u; B/ k1 i) x3 T1 d股权登记日 Date of record
- }. x; @" `- T/ L除息日 Ex-dividend date
# v0 R: H2 v( ?3 m/ v股利支付日 Date of payment / S* G( @' T" p F q: \7 |
现金股利 Cash dividend
) S3 U* J8 j/ K, H股票股利 Stock dividend * L5 @' f; d: b
拨款 appropriation
5 [0 ^7 d0 f0 A+ u( f- C ^3 K------------------------------------------------------------5 k; V. }1 n% H4 i6 x3 u0 ^' M
（11）财务报表
, W) N8 j4 m+ B: q+ q; _( B$ B: ]财务报表 Financial Statement
+ @6 O- _- I+ X5 S$ ` B! y5 z资产负债表 Balance Sheet
9 P1 J/ }2 F# ~收益表 Income Statement
( V4 h7 x5 x+ R& w帐户式 Account form
6 n# L: [, l0 L- T& S# s( x( c4 V2 D( {/ e报告式 Report form % b5 ^4 [$ @- l2 |6 k* I% F! B1 i& s
编制（报表） Prepare
$ r j% [. o# r/ G工作底稿 Worksheet
( Q2 Z0 T( ^9 S& r* E+ i4 V多步式 Multi-step
- W/ Y: d$ ~; N5 r$ p单步式 Single-step
0 x! O E6 a3 F7 Q! G- ]9 J/ U6 n; q-----------------------------------------------------------5 S$ M' L5 r" Z0 N- ^
（12）财务状况变动表 + c2 N) z+ G5 _
财务状况变动表中的现金基础 SCFP.Cash Basis
e8 A1 Y1 a9 i+ ~$ r# A: P（现金流量表）
! b8 G$ I3 }1 T* i4 n1 ?1 G财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
$ ^/ {5 Q5 @6 {$ B6 K; E7 L2 B（资金来源与运用表） 8 o9 Q5 D4 w" G9 G9 i/ |' U
营运资金 Working Capital $ y7 r. x9 c* A$ A+ R
全部资源概念 All-resources concept
v) S% u( _1 H$ d2 O% D Q直接交换业务 Direct exchanges ; Y2 Q" B" c3 Z( Q
正常营业活动 Normal operating activities
$ \: y6 Z4 C7 G8 x+ f- {$ v' R财务活动 Financing activities
F# @. v1 Q% U- w! Q' f( s) h. k8 w7 [投资活动 Investing activities
( k% K" |' {, y! I-----------------------------------------------------------
! p# t6 `- `+ q! G! l（13）财务报表分析
$ X# \( g& _) h$ R- X财务报表分析 Analysis of financial statements
: _, l/ U0 \: M2 `, h比较财务报表 Comparative financial statements
; Z A" e. ?/ _. C趋势百分比 Trend percentage $ X* T) y4 f( Y: i( e4 w
比率 Ratios , x, r* e4 @- J; e
普通股每股收益 Earnings per share of common stock
- p' R4 `8 y, m/ Q股利收益率 Dividend yield ratio
2 b4 Z$ v7 X4 e# K2 q5 \价益比 Price-earnings ratio 7 ]" N q( u4 v/ [3 W
普通股每股帐面价值 Book value per share of common stock 3 Z8 w3 v9 y: Y% N
资本报酬率 Return on investment 0 ?) \/ S( M7 g
总资产报酬率 Return on total asset . p. ?, t ]+ F" T8 d8 A* j
债券收益率 Yield rate on bonds 1 p% W4 o" B- R1 ]
已获利息倍数 Number of times interest earned
5 f5 N* E. _; u. v, Y债券比率 Debt ratio 9 \" H5 ^; u3 n6 R2 I* M
优先股收益率 Yield rate on preferred stock * A6 y- [# I# J% ]9 d# j0 V
营运资本 Working Capital / k8 z$ V8 ~5 x3 D+ b
周转 Turnover & @7 d$ H, M9 c! V( E
存货周转率 Inventory turnover
6 `0 m/ f$ E( ]' d9 p应收帐款周转率 Accounts receivable turnover
# b4 B: W- K T3 f流动比率 Current ratio & R- }* V1 U* _
速动比率 Quick ratio
* Y+ c1 g2 C* q2 \, b, _6 A酸性试验比率 Acid test ratio
+ c* x& G- `' V( t------------------------------------------------------------
( s0 R8 \* f. n7 q1 h1 }' ]) J5 B! s2 r$ P! ^
（14）合并财务报表
4 h) } o$ k" D合并财务报表 Consolidated financial statements
% s( w0 _7 H. `5 s吸收合并 Merger
2 H% B% }) p8 R% @5 A* u创立合并 Consolidation % g- j, Y& l8 [- M5 X O( m# l; H
控股公司 Parent company
0 v* s5 D! D2 O* x附属公司 Subsidiary company
$ ?3 d0 d5 L8 y; H3 C) n少数股权 Minority interest * g0 w3 i3 I* f- P* Y
权益联营合并 Pooling of interest & i! p m% C& p6 R
购买合并 Combination by purchase 2 m* k J* k/ A3 z
权益法 Equity method
6 a6 g- f) y( y7 Z1 U H- W" i Q成本法 Cost method
2 _) b3 y i0 Q n% N J; Q2 r3 S) m+ D
------------------------------------------------------------
! m0 N; F+ ]7 {( A（15）物价变动中的会计计量 ; w8 k3 \" z9 S
物价变动之会计 Price-level changes accounting 2 O& M; a) t& ?, K% e( `2 B9 d3 k
一般物价水平会计 General price-level accounting ( R# N0 D* Q8 l5 Y/ n
货币购买力会计 Purchasing-power accounting - l& U5 |9 R- x: w
统一币值会计 Constant dollar accounting
6 K/ d4 e1 b/ J1 i( ?$ Y& F1 Z历史成本 Historical cost
" z$ e6 p) `1 O* K8 k/ V现行价值会计 Current value accounting 5 y [( c# l: T. ^9 `# k% {
现行成本 Current cost
; v/ V) }$ B+ }7 j# `' w3 }重置成本 Replacement cost 7 t* u4 }4 Z7 h* a: t- ]4 a
物价指数 Price-level index 9 q, O% O' {+ y! f5 o9 {8 A$ P
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
- `6 V* O7 L" u5 ?: G2 L消费物价指数 Consumer price index (or CPI)
1 O3 s. e* g. ?& X8 z/ D& f批发物价指数 Wholesale price index
- `1 v8 M7 Q& J2 y& {) A/ e% v9 r9 Q: b货币性资产 Monetary assets 6 d( D, u. m3 m8 p4 ^2 [+ n7 \
货币性负债 Monetary liabilities , |8 x: i1 x p6 ], V, e+ U6 f3 s+ A
货币购买力损益 Purchasing-power gains or losses
: D2 h U3 [! E3 }" R资产持有损益 Holding gains or losses
4 k2 S5 N1 B; ^7 x2 t. M( @% M未实现的资产持有损益 Unrealized holding gains or losses
1 J# r! C2 J- x, ~2 P7 s8 C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
