 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 ( b# Z0 P8 p+ O2 M0 R
会计 accounting $ e+ d6 u7 _0 b" e- O3 Z2 Z
决策人 Decision Maker ) p0 h4 d+ i0 m* ^1 w& |# G! |2 H" R
投资人 Investor . J j8 f- ?$ A4 V" D" h) n' |
股东 Shareholder
4 B/ L, a" L& o9 C6 p债权人 Creditor 4 m9 C0 {+ F$ {% ^+ E0 h0 v0 G
财务会计 Financial Accounting
& V; o* @3 [. [ N+ B管理会计 Management Accounting + c& Z* h' T1 Z" A+ E# F" N
成本会计 Cost Accounting % B% o% Z4 P& [9 q( l- v
私业会计 Private Accounting
' M9 s3 T2 L, D0 T8 l& T公众会计 Public Accounting
, G+ w. K1 l! F9 ]3 M! X7 d) Z: ^- e注册会计师 CPA Certified Public Accountant
" R1 f: I! s0 D8 s6 H+ K6 M1 T( \; d国际会计准则委员会 IASC
5 G, z- q$ ^! ]" U2 E Q* g. f2 ^2 c美国注册会计师协会 AICPA / \' ?( I; C" I5 x& ]7 a' d
财务会计准则委员会 FASB
1 J9 H+ `. ]& R8 W+ \! m" b0 f管理会计协会 IMA/ _; C$ p3 A8 k" J
美国会计学会 AAA
1 E- P+ V% }5 O3 _% k2 s税务稽核署 IRS
1 a. g3 c" d; E8 |' S8 n独资企业 Proprietorship * ^9 y4 |" W* W( d9 S9 w
合伙人企业 Partnership
* [6 B- t6 V0 i& [公司 Corporation
& E! W* r4 e9 ~; c' u1 P会计目标 Accounting Objectives
- n1 T$ p, ^8 P" M5 Q# ]会计假设 Accounting Assumptions
* ]# w2 ?/ v' i( r% D* M0 R, z会计要素 Accounting Elements 3 i& S0 J* I7 d% N- o
会计原则 Accounting Principles 8 x' V' \& z- ?$ E" Y
会计实务过程 Accounting Procedures " ]1 P- N+ Q) i7 D7 i, V
财务报表 Financial Statements ( L7 \% S! x. c- w- H \' V& o
财务分析Financial Analysis
5 @! k, H9 i2 ]7 j会计主体假设 Separate-entity Assumption
* k; V3 ^3 _9 W. l* d货币计量假设 Unit-of-measure Assumption
5 n8 V6 }8 X3 \. w' _7 t4 X4 p6 k持续经营假设 Continuity(Going-concern) Assumption : V7 @- j$ Z* m4 O; q+ h v8 e. ~
会计分期假设 Time-period Assumption
9 N7 [, y+ Q# g& R" N P' Y/ x资产 Asset
. d4 T9 k% Y4 p" R: Z负债 Liability
. ^7 L* O3 d9 G! v业主权益 Owner's Equity
" z$ g2 u" f1 o, \9 V3 c! I收入 Revenue . }. Y) D& x8 O/ [$ L
费用 Expense
; f4 C! r' E9 ?6 j6 B) @. h# O收益 Income
% P, ]( v" c5 y9 {: I" T3 Z亏损 Loss $ {& u* {$ q, b/ i: ]
历史成本原则 Cost Principle $ ?; F* _# P) b4 I8 h! h
收入实现原则 Revenue Principle
~1 S& Z& {% d) U5 I( I配比原则 Matching Principle ! X/ d6 q9 v6 m M
全面披露原则 Full-disclosure (Reporting) Principle
8 O4 l2 ~) O0 e4 D7 }9 W [% D9 Z客观性原则 Objective Principle ; O3 u# E: ~) f$ L: M( B
一致性原则 Consistent Principle : q/ Y' t5 E, \. S0 T
可比性原则 Comparability Principle " D- v. {$ k- M: O2 R' I' I
重大性原则 Materiality Principle6 I* f6 F& R& {8 T
稳健性原则 Conservatism Principle 1 j8 G8 I: F" P+ x' [! c
权责发生制 Accrual Basis ! U/ T2 |8 t) Z% E! Y$ v) {
现金收付制 Cash Basis ' H, u7 f4 E/ ~! f/ [/ }* b
财务报告 Financial Report
- v! w7 [* d1 ?5 K2 ?流动资产 Current assets
; u$ d# V: z/ V# K流动负债 Current Liabilities
0 S, r: s$ I( s. Y# E长期负债 Long-term Liabilities
) S* J( i0 @/ Y( N* q投入资本 Contributed Capital N1 v+ N* j) Z$ {) s e
留存收益 Retained Earning
. l- D% U+ O! j( a6 j5 K7 A4 ?
/ v' z7 `# d5 v; w! Y3 o2 `- V8 x------------------------------------------------------------+ X* P: ~- z% ?* E0 `5 R; s
（2）会计循环 1 _- R% E9 E4 u- V# @8 v" |
会计循环 Accounting Procedure/Cycle $ y0 {9 ~, i$ K5 F0 N$ V* l5 @: @
会计信息系统 Accounting information System
1 j/ V! t2 T M帐户 Ledger
& _6 u4 e7 R9 s会计科目 Account
' K! D! z5 Q6 y$ f- _会计分录 Journal entry
5 G! R4 B0 L, P% T4 f% n* J) S原始凭证 Source Document
1 j1 ^4 O) j7 O日记帐 Journal
" ^7 Q6 O, s, }4 X' j8 O总分类帐 General Ledger $ \( G* h$ i6 x; d& c
明细分类帐 Subsidiary Ledger & q$ g. E; I" R- K
试算平衡 Trial Balance
1 L- B3 A0 `$ V, b- s8 i现金收款日记帐 Cash receipt journal
% [" p( p9 f R1 i$ H' N3 a现金付款日记帐 Cash disbursements journal : e7 ~: m d4 i" \8 e' [
销售日记帐 Sales Journal : c5 Y6 z4 |2 `& H
购货日记帐 Purchase Journal
/ s, i) l# ~7 X- a \" S普通日记帐 General Journal 5 O" q# H0 Q. @
工作底稿 Worksheet - y, R& { R F' l5 E
调整分录 Adjusting entries 9 h4 M# i6 U* V* o' ^# j! W
结帐 Closing entries & F6 n& d7 `. J$ @+ l
J. f. E! F/ v; D6 K
----------------------------------------------------------
+ K; a. w, f2 K8 K0 u2 R（3）现金与应收帐款 ; ?+ i* J+ a8 N6 ~8 \
现金 Cash
6 t: l8 j% T% m, Y* F1 w E" L2 U. {银行存款 Cash in bank
" K/ N( c8 Y9 t; Y! S [库存现金 Cash in hand
% @! r: R' N- e; b- c/ ?+ R流动资产 Current assets ?0 E. m" p, w! w) i: i" A2 D0 f
偿债基金 Sinking fund 4 w" i" L! G* I
定额备用金 Imprest petty cash + F' s) ^3 S$ |8 W, Z: o U2 R: ]" G
支票 Check(cheque) 2 y9 ~! H6 W3 M- Z& C
银行对帐单 Bank statement , o8 Y! A y9 ?1 _
银行存款调节表 Bank reconciliation statement
" q" J8 [9 i' h5 p在途存款 Outstanding deposit
3 x% I* Y% u* t' V) Q2 ?在途支票 Outstanding check 3 U/ H8 v: ?0 [5 m, B7 \) o
应付凭单 Vouchers payable 1 w- D' ~3 L4 v2 L
应收帐款 Account receivable . _+ z2 ~8 C$ x" g* i# l3 A
应收票据 Note receivable ' w+ g0 E9 c; n: i. O) G" s
起运点交货价 F.O.B shipping point 8 G+ H, r! A# n7 F2 f
目的地交货价 F.O.B destination point 4 y' I1 c3 Q9 j2 D6 H
商业折扣 Trade discount
2 g2 V5 ]9 r) b4 {2 x% M+ a现金折扣 Cash discount
* e M9 ^3 Q" n+ Y3 ]* ^销售退回及折让 Sales return and allowance 2 y' u8 R9 ~5 I2 a, F- Q
坏帐费用 Bad debt expense
8 ^$ f1 B7 {, t2 ~备抵法 Allowance method + U6 T& L P6 `
备抵坏帐 Bad debt allowance
) I1 q; {8 R/ ~. F/ T, Q损益表法 Income statement approach 2 G# N9 V" c) }' [& H+ X" l
资产负债表法 Balance sheet approach 9 B7 K1 s& ^- V( W4 }/ w% H
帐龄分析法 Aging analysis method
% j7 k6 y: z4 Q J5 M直接冲销法 Direct write-off method
" T% G0 C6 n4 H/ S% _6 Z& j9 L* ~0 w带息票据 Interest bearing note : |2 \$ d: {# j4 C# f5 z, q* a. A
不带息票据 Non-interest bearing note 5 Q1 o N7 z9 P
出票人 Maker
! H; o: K2 w, w; I受款人 Payee
; A/ ]1 x0 Z+ R% M本金 Principal J1 A, y" ?, A
利息率 Interest rate ( r0 G( ? S7 z+ a. N
到期日 Maturity date ! {- R# B+ c& v/ O0 B( H3 N! V4 ~
本票 Promissory note
2 H- y# }: j/ e$ [) o: p4 J贴现 Discount
1 D: z" _8 Y7 l- Q背书 Endorse
+ B7 y$ J- ?! |拒付费 Protest fee
5 L7 \- h; Q! O8 z7 I2 V
% h' u; q- H: H------------------------------------------------------------; Z8 } L- x+ u3 U2 h' B
（4）存货 # n$ t% f3 q# U" R0 N
存货 Inventory # {$ T; E' Y! @5 e* H
商品存货 Merchandise inventory 0 k8 v8 M3 s G. ]" M
产成品存货 Finished goods inventory
+ Y' h1 p! ?/ p8 A6 E+ ~在产品存货 Work in process inventory 3 \! s2 E! X1 F* G, C
原材料存货 Raw materials inventory
0 `0 u( t' h7 h) U# t% Q' h起运地离岸价格 F.O.B shipping point , f' A6 ` w# u8 T# e$ Z8 N
目的地抵岸价格 F.O.B destination % w0 Q$ X7 H5 ?" M! v( i* c% B
寄销 Consignment
8 f. s% D+ i( u0 Z2 R/ T9 S寄销人 Consignor ' V( o* g* j0 N$ c
承销人 Consignee + n2 i( }: c$ {* a2 @
定期盘存 Periodic inventory
1 K1 _8 I, f' ~8 I7 h1 P永续盘存 Perpetual inventory3 ~ w( `% e1 ?: a, o
购货 Purchase
# j9 J0 \% T# C7 G+ G购货折让和折扣 Purchase allowance and discounts 1 N* Q) ~( d' g' X) F* h: M
存货盈余或短缺 Inventory overages and shortages - [% g" y( p* V% z. X
分批认定法 Specific identification & u# ^( N8 o7 N) ]0 h9 b
加权平均法 Weighted average 4 R0 a. y+ r9 Q( k- X8 h$ T
先进先出法 First-in, first-out or FIFO " |! ~& K" o* U
后进先出法 Lost-in, first-out or LIFO
$ A5 N9 Y- y* h3 U9 U9 j0 D" B8 X$ G移动平均法 Moving average
( E) e: N; A8 `% m1 C成本或市价孰低法 Lower of cost or market or LCM ( i* ^1 W. j9 o7 @
市价 Market value
7 d- V; A( A S' n4 [重置成本 Replacement cost ]3 K6 X' L3 d1 y2 N+ {
可变现净值 Net realizable value ; E$ x4 U: t) h% _/ E# U
上限 Upper limit
" L" {: B) E0 m J% m, I' y下限 Lower limit
$ q I2 B0 d, p! G8 R9 a' I毛利法 Gross margin method
9 Q7 R& O. L7 V6 D0 s% x零售价格法 Retail method : d& Y+ y: h5 o: @
成本率 Cost ratio
6 I. n# _1 ]$ D8 E8 b
& o5 g# E/ s Q& U; b2 _" L------------------------------------------------------------
; |2 B2 H) O) g5 |' Q（5）长期投资
1 J+ C: b+ _9 m: N长期投资 Long-term investment
1 C5 L' |* M3 C8 L/ |7 S5 ~4 W长期股票投资 Investment on stocks
3 G6 {' ]% S. S% }5 r! u- k# [, b长期债券投资 Investment on bonds
4 v' b- n/ J: y& l6 E成本法 Cost method
& l! L. w+ p8 L: n权益法 Equity method 7 s2 g/ w9 B2 O" L! P: P
合并法 Consolidation method
$ N/ p) S$ y8 }' r& x股利宣布日 Declaration date ; r% n( R8 t6 ^6 ], `& \. K
股权登记日 Date of record
1 L0 ` i9 x* q( M9 i除息日 Ex-dividend date
) p% r$ o ^. }5 @ V1 I付息日 Payment date 2 W3 v, x* H6 J! S' R8 U* K
债券面值 Face value, Par value
2 t/ I$ W) @7 x债券折价 Discount on bonds
& T% [0 O' I" r9 }1 U债券溢价 Premium on bonds
" a8 {; j" R. F" m票面利率 Contract interest rate, stated rate
7 E" O$ z1 F& T6 I3 Y市场利率 Market interest ratio, Effective rate " a1 Z! x7 D: C0 ]" v
普通股 Common Stock
; n8 p. V5 L5 P! v! X& H- s0 L7 ~优先股 Preferred Stock 6 ^+ G' ^) x8 _- h, C
现金股利 Cash dividends 2 q* r% r+ Q, e# Z
股票股利 Stock dividends ' y: T: a% Z" [% X: X
清算股利 Liquidating dividends
3 c0 j, h6 @. q- v- F" x; R到期日 Maturity date
" X2 Y- H5 P4 n; S) d2 v! P# @到期值 Maturity value : b& i4 x4 N6 _
直线摊销法 Straight-Line method of amortization % _& i& Q: i& ?: d: g1 }, ?$ ^ Z
实际利息摊销法 Effective-interest method of amortization) W0 |7 A x3 `7 h& _
8 p, R6 b' Y* ~& i; {# W% j; ?7 n* C1 R
---------------------------------------------------------4 Z* u8 T% v6 Y1 J
（6）固定资产
) l: _/ _9 Q$ C固定资产 Plant assets or Fixed assets ' Q% S: g6 \4 Z$ P" A0 G9 a! V
原值 Original value
6 m1 J- B& H* Y: @预计使用年限 Expected useful life
+ t: S$ D* I2 R( L: y预计残值 Estimated residual value
% e9 ?" M ^( C% c& ]折旧费用 Depreciation expense
. Y( g0 B* Q! L累计折旧 Accumulated depreciation , ?8 b+ C" h; V8 P$ e+ C
帐面价值 Carrying value ' f& i }. U+ t7 r
应提折旧成本 Depreciation cost
( D1 g; K I8 i% Z5 ?2 l) ]2 U净值 Net value
2 E- f" `; z! z在建工程 Construction-in-process - ~6 C) }6 J2 E
磨损 Wear and tear ; y$ e% L3 V. z
过时 Obsolescence
; `$ G4 y+ _; o# f" s) ?( U直线法 Straight-line method (SL)
2 M( X) N! r2 Y9 [1 s6 ~, Q工作量法 Units-of-production method (UOP) * |2 O0 x7 {1 Q. n ~% H' r% p1 \
加速折旧法 Accelerated depreciation method X- I+ U( r3 o/ j8 Y7 T9 C
双倍余额递减法 Double-declining balance method (DDB) ! C. o( ?# E/ C# W
年数总和法 Sum-of-the-years-digits method (SYD)
$ E3 ?+ V: N% g! C5 k以旧换新 Trade in
# ?3 [8 F/ V; L6 c% M3 h经营租赁 Operating lease
_) h7 J8 J" x8 D融资租赁 Capital lease 4 _! J, U4 h0 J' T- X
廉价购买权 Bargain purchase option (BPO)
+ k8 u5 z# ~" O' [资产负债表外筹资 Off-balance-sheet financing
) a# \2 ~" W1 [1 L0 I" U6 i4 q最低租赁付款额 Minimum lease payments
9 g7 Q3 X" Q+ S1 U* v% V--------------------------------------------------------) m; d$ L0 B7 Z7 X
（7）无形资产
1 G0 D6 K% v( R9 Q* }* I9 g无形资产 Intangible assets 2 Z) d, w6 _1 u5 Q5 y
专利权 Patents
3 R, B0 s* u" D5 _9 S( n商标权 Trademarks, Trade names 6 s" r- F3 y, @) r) r
著作权 Copyrights r* z, b, S" e' k; F( M- y, Q
特许权或专营权 Franchises a* I6 a8 b2 I- N& l
商誉 Goodwill / _: a9 n4 |+ v
开办费 Organization cost
5 E1 o. m' ]5 R: T3 k租赁权 Leasehold - s4 f% A o C2 X$ P) ?$ o
摊销 Amortization
* [! v$ L9 [( }) n--------------------------------------------------------9 r( w# M) o9 f
（8）流动负债
9 p' A" M& @1 W0 ^2 n负债 Liability
' m: X+ I" q/ [0 t) P4 r流动负债 Current liability
. w! |* Q+ \6 l, W* P J应付帐款 Account payable - w1 v: k/ ?, m2 w' Z
应付票据 Notes payable
9 i6 ?0 c' u" |* r. G贴现票据 Discount notes ) q' H! m# u" |! _7 N
长期负债一年内到期部分 Current maturities of long-term liabilities
, F+ d- R( q4 t8 Q1 p, N应付股利 Dividends payable & u+ q6 g7 b( s+ c5 n( V: r
预收收益 Prepayments by customers : L/ L9 s' _. C! [1 ]5 u B7 k
存入保证金 Refundable deposits
9 |* P# y3 c& ?" w2 ]应付费用 Accrual expense
) ]/ Y3 V5 J9 R) P增值税 value added tax
7 [# g) V& ?' \( `+ V营业税 Business tax
, K; P0 D- ]0 p9 E! Q' f应付所得税 Income tax payable " U: n% \ s# K/ i/ i) ~6 c5 [3 ~7 s
应付奖金 Bonuses payable ( Z5 N$ i- `# _6 U; P8 Q; q
产品质量担保负债 Estimated liabilities under product warranties - o* _" L8 C) G* b2 q
赠品和兑换券 Premiums, coupons and trading stamps ! V. ~2 m3 ?* I7 p/ w; Q
或有事项 Contingency
# i( l1 \* H# m2 b' D% O/ P或有负债 Contingent
) F' Y i& B& d7 S% B, t. C或有损失 Loss contingencies ) V2 u( C( f* ?4 W+ a0 e
或有利得 Gain contingencies
+ X" |8 P. t7 `5 Y; q永久性差异 Permanent difference 3 a, }3 n0 X9 q& ^
时间性差异 Timing difference
: E$ q- h9 B. V# ?, A( R应付税款法 Taxes payable method . ?/ d6 c: O4 v# R7 i
纳税影响会计法 Tax effect accounting method 8 u6 X4 J! r/ v, s0 F0 b
递延所得税负债法 Deferred income tax liability method . n: L( s4 m2 M
3 i0 Q9 H2 ~ A8 v. Q& ?: m------------------------------------------------------------
8 m% Y8 l, c- X y4 k（9）长期负债 r. _! U( ~9 i1 g% B
长期负债 Long-term Liabilities
$ l' d' E9 p$ d7 I: S, q7 A) T应付公司债券 Bonds payable
4 {2 s( c' B6 o1 O( K) v有担保品的公司债券 Secured Bonds
) s4 \4 e0 f3 M; x: \抵押公司债券 Mortgage Bonds
2 Y; ^$ R. u# o2 I' I8 M保证公司债券 Guaranteed Bonds
( P+ _' q' c7 d信用公司债券 Debenture Bonds
* n5 \+ D. D! {0 X7 Y一次还本公司债券 Term Bonds
; q* S) r) s5 M. z8 K$ Z2 z/ y分期还本公司债券 Serial Bonds ' O* q8 y" D, f
可转换公司债券 Convertible Bonds
6 m2 K9 ?7 g; t# l/ s, T3 k4 s可赎回公司债券 Callable Bonds
2 }# {7 {* ]1 O9 B+ k o可要求公司债券 Redeemable Bonds 3 Y' v" P, }. }9 s/ Q7 K! |- p
记名公司债券 Registered Bonds Z5 F& g$ b2 |: m: N q4 T
无记名公司债券 Coupon Bonds ! }9 T- [* N( ?( u1 B
普通公司债券 Ordinary Bonds
) o ]% Z9 P l- t# Z9 u+ j收益公司债券 Income Bonds
( u( q% X' l! R& ~' v. b1 M名义利率，票面利率 Nominal rate
4 f( x# n# p8 \实际利率 Actual rate ( m' W: A9 j& o% Y& U* w) t3 J
有效利率 Effective rate + k! r- ^0 d- Y+ i0 \6 h& z
溢价 Premium
; U% H! a6 ` W3 {2 d" P3 M折价 Discount
- C; H: @# L# j0 a面值 Par value
! i: l- E9 [* W直线法 Straight-line method 9 R; q$ i1 j" V
实际利率法 Effective interest method
& R. F% u' S5 f( h. L到期直接偿付 Repayment at maturity 1 r0 M# F, O* q6 A# e) G; \) C8 R! H
提前偿付 Repayment at advance
( J- C( y( {8 ?* f( Q- h$ ~偿债基金 Sinking fund
4 `1 j J) @( d+ y" {长期应付票据 Long-term notes payable 6 G# u8 M" Y# F+ V& d9 e
抵押借款 Mortgage loan
* z0 r4 N Y8 L+ K) U--------------------------------------------------6 R, U/ u; P- [$ ?+ ?: K
（10）业主权益
# V, j0 \$ P9 Z; ~+ ?9 @权益 Equity 7 R. \# A0 `: |
业主权益 Owner's equity
; s0 M* K8 \$ e" z" t股东权益 Stockholder's equity $ f) ^6 c3 _/ C! W) \; i
投入资本 Contributed capital & U$ ]1 s8 l% H1 f0 Q# {
缴入资本 Paid-in capital
9 x% Q0 u3 E. ]: H* o股本 Capital stock
: |0 r8 j) T& p- S6 g& L! y资本公积 Capital surplus . v4 o6 G. @) ?! t; Y* D
留存收益 Retained earnings ' M5 k, O* d3 G( \% q7 }
核定股本 Authorized capital stock 2 U3 r. K' u2 o
实收资本 Issued capital stock
# H0 \; |3 I) L$ ?8 g+ `4 e发行在外股本 Outstanding capital stock
# j. P) p+ G/ M3 M6 N库藏股 Treasury stock
5 R( i D- m' R. N0 M4 p普通股 Common stock ~- Z4 F2 v9 d3 X5 }. L
优先股 Preferred stock * v4 t% C1 J0 h/ Q' G
累积优先股 Cumulative preferred stock : g7 I0 q G; |
非累积优先股 Noncumulative preferred stock & [' |9 T. {( p5 a4 x
完全参加优先股 Fully participating preferred stock " ?' c, n9 k: ^
部分参加优先股 Partially participating preferred stock ) e- N. [! M& ]+ `. [" \, K+ M
非部分参加优先股 Nonpartially participating preferred stock
: X5 `# k+ m; T) b现金发行 Issuance for cash 9 w; ^5 R* _* X- n0 s
非现金发行 Issuance for noncash consideration
2 ^# T6 W, R' M0 F; v股票的合并发行 Lump-sum sales of stock
( j/ }7 R% Q' k; W发行成本 Issuance cost
, t8 D7 c1 ^+ C成本法 Cost method
+ {" ?' c( E0 @- |( r G6 i. D面值法 Par value method ! t5 \. J/ q( W' A* P @1 G
捐赠资本 Donated capital ) U) [" u5 W; o$ q2 R) V& m1 L) N( M
盈余分配 Distribution of earnings
5 L( u. y1 f2 a4 K股利 Dividend
4 n& ]4 X( d. o( s* n1 P/ V股利政策 Dividend policy - C; M- Q& Z) z5 S: L0 y
宣布日 Date of declaration
3 V$ D4 Y+ _$ q+ k# A6 i, N股权登记日 Date of record 1 D I6 `% y2 |
除息日 Ex-dividend date
2 @9 N9 @# j- j" Y2 W# z0 v股利支付日 Date of payment 1 s5 r; }; L6 j3 B0 }0 ~
现金股利 Cash dividend 5 j7 K& K2 v+ i! M& }" y/ g" L. J
股票股利 Stock dividend
$ M8 T% h6 Z* I4 `- `+ r拨款 appropriation
" B- A F" w& m) P* u------------------------------------------------------------
, c4 i x; o) k+ M' X `6 ?9 \（11）财务报表
% }4 Y* N& g( `( J财务报表 Financial Statement
( F! u. J5 a) B$ h% T: v资产负债表 Balance Sheet
% [$ `. a7 B5 L' Y# s收益表 Income Statement
8 s* q) P' @: g1 I% e* S帐户式 Account form
) [" n2 H% g! A# `8 S V报告式 Report form . M# w# ]7 l5 |2 [+ \+ w
编制（报表） Prepare
# Y- n6 ]6 Y0 Q1 ?/ j: g) l工作底稿 Worksheet 6 Y( j9 L3 ?5 @+ x6 H
多步式 Multi-step
/ o8 U0 W! t1 N3 h单步式 Single-step
" ^9 I5 ~6 e5 `9 o3 t' Q( B7 K-----------------------------------------------------------
- A1 O- x* I/ O) }9 `4 U（12）财务状况变动表 - n3 J/ {. t! H* d* N
财务状况变动表中的现金基础 SCFP.Cash Basis # e5 _# r. w+ L: D2 v6 O
（现金流量表）
) I4 c4 ]8 p0 K0 n# d. I财务状况变动表中的营运资金基础 SCFP.Working Capital Basis * h) U6 Q! h, b1 [
（资金来源与运用表）
* j& Q$ |# P r5 R. W: `7 ?9 A营运资金 Working Capital 7 B! p5 m( R5 D. }
全部资源概念 All-resources concept 7 [ N$ M& W( W% E0 P
直接交换业务 Direct exchanges
0 k, e5 i' s' [3 f正常营业活动 Normal operating activities 5 n2 n, }* U- B& A; k
财务活动 Financing activities , U9 a x9 c# h, j ?' I
投资活动 Investing activities ) Y, |; [- f3 d8 d2 x+ Y+ G
-----------------------------------------------------------
$ b B% z" e" o+ V. {3 B（13）财务报表分析 * z, f% [! V/ M3 u ^* I+ Y
财务报表分析 Analysis of financial statements ! ^4 z0 Z5 D" K: V+ i" x+ [( m
比较财务报表 Comparative financial statements
2 T( E8 i' E, q; _趋势百分比 Trend percentage
! _& d" z. X+ M5 o4 A比率 Ratios
/ @3 [8 }. f6 q: {( S; g普通股每股收益 Earnings per share of common stock
; O* {7 x5 k0 K5 `, b股利收益率 Dividend yield ratio 9 L8 w9 y2 p* c; v' @
价益比 Price-earnings ratio
% m6 [& l) C5 C2 |) l2 |! z$ X普通股每股帐面价值 Book value per share of common stock 3 m2 ~9 I- ~7 c' Y- Q# y4 y* q) |1 Q
资本报酬率 Return on investment
8 f9 [) o5 {- ^( ~' A. u- k! B总资产报酬率 Return on total asset , b% G* l4 g5 {/ b" Q! B' t
债券收益率 Yield rate on bonds ; E0 a1 p! H4 R( Y2 I' y" k
已获利息倍数 Number of times interest earned
6 M* ] r4 f' o! g* Z债券比率 Debt ratio
1 T6 e; o0 ]7 w2 y3 I+ ?优先股收益率 Yield rate on preferred stock
: z% S& N0 y& v5 K3 |营运资本 Working Capital 4 d# k: z, W/ m
周转 Turnover " X! { q1 ^% m: f2 R2 b4 G, P
存货周转率 Inventory turnover
+ D: A9 g: S6 p- U* E. |应收帐款周转率 Accounts receivable turnover 7 Y/ u2 J9 x* j8 }
流动比率 Current ratio + M0 q- J8 l! U# y% ?
速动比率 Quick ratio
U9 Z+ K+ H% A" p. K* k5 o* n5 M, R酸性试验比率 Acid test ratio
# z( c! X% x* F9 `& z5 Y------------------------------------------------------------ 0 l4 r: _. t$ L3 N8 `! Z4 g1 p& P
, z3 _" E; d0 ^, e$ a4 o. B0 B4 a（14）合并财务报表 3 o: D/ L9 y4 u V' Q
合并财务报表 Consolidated financial statements
9 q; z. \$ ]( ~) @2 ~, i$ H3 O吸收合并 Merger
, w+ M9 [8 V: z# I3 r/ B创立合并 Consolidation
H# M+ T/ g `; j% f( w控股公司 Parent company ( ~) K3 ~ k6 O- \" v& g* \1 i8 Q
附属公司 Subsidiary company 7 M/ G) `+ V" O4 F/ d( R0 c
少数股权 Minority interest ( r* }2 L: p$ K" `& Y
权益联营合并 Pooling of interest 6 \$ s1 b. h) o7 s0 W+ e. |
购买合并 Combination by purchase ; s. Z1 e6 [1 j* n9 \' K
权益法 Equity method
) z: ] Z7 \5 e8 R( m {* y1 _成本法 Cost method 2 N; ?" M6 ]! Y) @4 A
1 o( F! {8 S2 Y% v b# Z
------------------------------------------------------------! S) E; V+ B- Z# \
（15）物价变动中的会计计量
& P o7 r! T4 q% T' o4 A" U+ P物价变动之会计 Price-level changes accounting
8 ^1 c) t" K# _. G' O) ` g) z, f8 x一般物价水平会计 General price-level accounting
3 h9 v& ~# [( e# y4 {% H货币购买力会计 Purchasing-power accounting
( M; c4 {, d+ i9 x统一币值会计 Constant dollar accounting
& A9 O* B+ r" x. \5 m历史成本 Historical cost
$ a( U/ f8 T7 |9 X/ |现行价值会计 Current value accounting
% [: M( a1 S$ {1 z现行成本 Current cost ! ?" k! l c4 g3 }$ P5 L' ^8 y
重置成本 Replacement cost
) T, T, {* G; O* L/ V- x物价指数 Price-level index * c2 ` z! H8 X9 v! \7 O
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
( N6 \1 W0 G: j2 V5 \消费物价指数 Consumer price index (or CPI) 5 F# H& l/ g( V: n3 G9 Y* G( A
批发物价指数 Wholesale price index * A. b' `" h' f
货币性资产 Monetary assets
) @/ ? S7 y v2 ]5 ]货币性负债 Monetary liabilities
+ Y9 i. N! x6 j* B2 l9 ~货币购买力损益 Purchasing-power gains or losses
3 ? I M# g" F! Z' f) c! w- R资产持有损益 Holding gains or losses
; {' w# ^- G9 d未实现的资产持有损益 Unrealized holding gains or losses , u: z4 N9 L4 w( p8 O
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
