 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 " D: b/ B' E5 z# R
会计 accounting ! I0 U0 r4 S2 Z% O! o1 b' `& v
决策人 Decision Maker
' d% G$ \, Y5 k投资人 Investor 1 i) m8 c& J: ^9 v4 j# [
股东 Shareholder 2 h- D3 v% |+ I- `' n( T/ J' ^ w
债权人 Creditor E6 g! Z4 N3 z* j! @- E
财务会计 Financial Accounting & a9 |3 `' z* r* r4 R( y! A' Q
管理会计 Management Accounting
7 }7 |& ?9 ?4 ]8 ^- u P! \" v成本会计 Cost Accounting
' S, B8 t( I4 I A! g4 i私业会计 Private Accounting
/ `$ F' w) {) |' x& }8 K公众会计 Public Accounting
' G# p" R2 x5 @9 L注册会计师 CPA Certified Public Accountant % ~3 F+ E+ w5 p2 k, c
国际会计准则委员会 IASC 4 M! ?2 g+ w% J8 ], u
美国注册会计师协会 AICPA
9 M# b* U4 p1 Q1 [: ?8 v$ J& m财务会计准则委员会 FASB # S/ J0 A+ j1 L- l) M& O
管理会计协会 IMA% ?5 D6 m) ` H4 l& K; M4 t8 u
美国会计学会 AAA * V- e, f& P3 ~" Q
税务稽核署 IRS # L1 q+ R2 B/ H s1 w" @+ @1 R
独资企业 Proprietorship
; d& _# j/ T$ ]$ k0 l7 H5 G) Y合伙人企业 Partnership
9 p% h6 o% G* _! X4 `公司 Corporation 8 p2 f' `' v" s4 X+ {
会计目标 Accounting Objectives ( P% D) V5 |8 U+ }, \" R
会计假设 Accounting Assumptions
: I/ L; h/ m2 U; I" Q7 S会计要素 Accounting Elements 6 w& G- @/ V: T/ h" D P
会计原则 Accounting Principles 1 f8 g9 q4 P ?) T' E) T0 m
会计实务过程 Accounting Procedures . H" [1 g! R: \# O! f6 Z# Y
财务报表 Financial Statements . K" ?% U& Q7 x
财务分析Financial Analysis ' d+ I6 V8 s$ o4 h* y: F1 ^' D
会计主体假设 Separate-entity Assumption
. M; `% X" n+ M) T货币计量假设 Unit-of-measure Assumption
0 C% k3 g" R( M. Q持续经营假设 Continuity(Going-concern) Assumption
8 y* v7 n$ K$ J5 B9 o0 ^+ _' p会计分期假设 Time-period Assumption t/ l( V/ K' b' ~9 ~+ n% w# T9 M9 W
资产 Asset
, j. H# J6 T3 N0 \+ l4 v1 `7 l负债 Liability
! k7 R3 o- g0 R' M9 [; \8 ]8 `业主权益 Owner's Equity
0 g6 z$ x% M( P收入 Revenue
& Q; A. o( R: }( l' V4 ^费用 Expense ) d: Q. h6 T7 ]& J
收益 Income
. @) v3 y# h2 Q) |2 {亏损 Loss , W# I1 k) I" d: ^$ o9 H. O
历史成本原则 Cost Principle
6 i' Y- y' `' D/ k+ [1 A" \收入实现原则 Revenue Principle
9 F% m9 C( F9 W配比原则 Matching Principle $ t) @. ^% b/ [4 f
全面披露原则 Full-disclosure (Reporting) Principle
4 x' @6 F8 p9 X) J客观性原则 Objective Principle
! T5 e- T' k; u9 \7 }' O一致性原则 Consistent Principle ! P! D, y2 y j
可比性原则 Comparability Principle ! K3 Z. r+ f% q! i; C% G
重大性原则 Materiality Principle; n# i0 V5 h* f# }3 W* D& ^
稳健性原则 Conservatism Principle 7 w1 _% i2 v- N5 c5 g) ^: q
权责发生制 Accrual Basis
8 m z7 b' K+ g现金收付制 Cash Basis ) R! G- E) c, S: t7 t4 W
财务报告 Financial Report
( W0 s7 Y; s" F7 r& J) C流动资产 Current assets 0 I7 `% ^. g: \9 Z, \" y
流动负债 Current Liabilities
. [/ v' n! V& F! v长期负债 Long-term Liabilities & G$ q- m" m. H i
投入资本 Contributed Capital
$ c( U! J1 @7 O2 D留存收益 Retained Earning+ o, m6 \, q7 y6 S
" i9 ^. v: p- O; v6 x* I$ G* k
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! f1 h) }1 V! K# |6 I' g7 e2 q0 z# G（2）会计循环
9 \8 P V' _8 t0 N8 Y: I会计循环 Accounting Procedure/Cycle
; I2 h: x1 T1 R0 _会计信息系统 Accounting information System ( h" v+ n) @: [
帐户 Ledger
* |* J5 Q- E+ t- u会计科目 Account
1 C: @, F- w, e. ? \/ L3 y会计分录 Journal entry ! U% @5 {/ y9 O$ O9 [0 t$ t2 n' @
原始凭证 Source Document , X J1 Z! A0 K4 }+ S" Z! Y
日记帐 Journal
: f4 J7 W; T! h" F总分类帐 General Ledger
{$ ?7 ?8 C. y: _6 s/ W) w明细分类帐 Subsidiary Ledger , L6 p$ Q: P: S6 {
试算平衡 Trial Balance
0 \6 Z8 \3 _$ O# ?4 |6 Q5 B现金收款日记帐 Cash receipt journal 6 ^) [+ l' A+ F1 ~5 t
现金付款日记帐 Cash disbursements journal . N6 R" z( H7 j
销售日记帐 Sales Journal
! b' K- c) ?! I5 z购货日记帐 Purchase Journal & T( H3 o4 F f# f, N
普通日记帐 General Journal 4 K- H/ S; z2 p7 R+ W: u' R
工作底稿 Worksheet 4 u$ W( x j3 _4 F( e: u: U
调整分录 Adjusting entries 7 Q" `$ U( N2 g3 Y% B, H
结帐 Closing entries
( F; _( K) G, l; d
' j9 A7 b1 E1 W" s) p----------------------------------------------------------
$ A2 y1 n9 k; }/ C# C3 e1 G（3）现金与应收帐款
8 x! y3 O, J N h/ v4 D1 I8 Q现金 Cash $ J/ C! U- H0 @/ f
银行存款 Cash in bank - ~' l$ S6 D- h& j
库存现金 Cash in hand 1 ^: }! v: {3 J4 r" D
流动资产 Current assets
5 G$ L# A# r$ u1 U3 P' r( R3 l+ h偿债基金 Sinking fund
( P W1 a4 N& A4 e2 ]7 ~定额备用金 Imprest petty cash
' G' H, C% R5 Y$ v# G支票 Check(cheque) ) S: b# Q3 L; Q2 Z2 q
银行对帐单 Bank statement ' f' |" P5 E9 h7 b) b* O
银行存款调节表 Bank reconciliation statement
( C; |, r, D9 X0 `' I' x, g! _在途存款 Outstanding deposit 6 y6 y" Y5 s$ h: s X# d
在途支票 Outstanding check ( h4 O. m( \1 R3 ]7 m
应付凭单 Vouchers payable
% w, p3 M# }0 u" l8 Y1 z* r应收帐款 Account receivable $ I% _0 T/ P6 A
应收票据 Note receivable
3 T, t. [" z% i) J- Q# X起运点交货价 F.O.B shipping point 3 e6 Q# n- B- c( [( X# {7 U
目的地交货价 F.O.B destination point 7 I8 b s$ V& m" `! ~: `* B' a
商业折扣 Trade discount $ T/ b) j: ?' |8 d" d- C8 a
现金折扣 Cash discount $ ]" I: ^6 Y" t0 P2 }, B& t+ D
销售退回及折让 Sales return and allowance
% j5 `! t8 a. h. q2 u' B& w坏帐费用 Bad debt expense , n) d8 t- O" I8 a
备抵法 Allowance method 0 b- P" `0 ^& x- p1 i
备抵坏帐 Bad debt allowance
) ?0 _- m2 k7 ?; V% C损益表法 Income statement approach
2 B1 O$ ^/ {8 g" z6 `. W资产负债表法 Balance sheet approach
& c3 X( s- H" t, P( J: E0 h帐龄分析法 Aging analysis method
& t0 Z% }& v1 l* [' o5 x4 i直接冲销法 Direct write-off method
+ Q# H: N. h3 {& q带息票据 Interest bearing note
& A, p9 Y* v* @4 I* Y) x不带息票据 Non-interest bearing note 8 y" q$ o. v7 X6 Q& {5 g0 ^7 e, d
出票人 Maker
+ k! G2 {3 x0 u* `受款人 Payee
5 {( `; _3 h5 r! A5 ^本金 Principal & _$ O s2 A" i& m) A/ d- R
利息率 Interest rate , S- o* R- U/ z; }% K* N
到期日 Maturity date * |$ {3 D' X6 \ i+ r$ v1 q
本票 Promissory note
! H7 b2 E6 k5 V4 r. x+ j贴现 Discount U8 X0 t0 ]4 R) @/ K
背书 Endorse 8 f |% ]8 c6 M$ u" y
拒付费 Protest fee ) t1 H5 q6 U2 T5 x5 y0 B
/ t; w9 ^' F! l1 h0 `, F" {2 S* ^& z------------------------------------------------------------
- l" Y! q7 V) A" T（4）存货
: n6 r; O1 d1 V( W3 `8 U N, ?8 s存货 Inventory 8 {4 Y y* L+ {4 x$ b) t1 C$ ~
商品存货 Merchandise inventory 1 _4 a F8 B* e, W r0 `8 M& d
产成品存货 Finished goods inventory 9 \3 \/ w9 J/ T8 P9 V
在产品存货 Work in process inventory * l/ ^ \: S8 s
原材料存货 Raw materials inventory 1 C/ ~8 G8 D! O! J/ m) k2 E
起运地离岸价格 F.O.B shipping point
Q1 n! ?5 n) P8 }5 k* U! @目的地抵岸价格 F.O.B destination
: w, H7 J: f5 C2 R; ?寄销 Consignment
# D* L0 R0 t6 M/ `4 \寄销人 Consignor - ~9 Y2 E9 `/ L) b" O0 t
承销人 Consignee
) U8 s# m, b1 H定期盘存 Periodic inventory : P ?, d6 V, [: `4 f; a# A
永续盘存 Perpetual inventory
+ k/ W" W3 ?5 u2 C" |购货 Purchase ( J4 r; x8 h1 Q- G7 T
购货折让和折扣 Purchase allowance and discounts # S _$ o: J% i5 A( w1 j4 H
存货盈余或短缺 Inventory overages and shortages $ T8 l, s* d0 C3 o. u
分批认定法 Specific identification
0 K5 @$ T0 s8 k* p加权平均法 Weighted average
8 G. }0 U- g8 _先进先出法 First-in, first-out or FIFO
2 u* r, Y0 k4 S后进先出法 Lost-in, first-out or LIFO 6 A: P$ r+ y# e" @; ^; @8 D
移动平均法 Moving average
3 g' I7 L ^+ d, I/ M& f成本或市价孰低法 Lower of cost or market or LCM
" x- u# @8 q) B市价 Market value " e7 f. _( E' H7 m; R, E6 w
重置成本 Replacement cost
% c; V4 f7 W3 L9 V! J可变现净值 Net realizable value
p9 u1 F* x% Q; z上限 Upper limit ; {4 G E2 b. t4 ?
下限 Lower limit . x: l2 e/ F% e% V
毛利法 Gross margin method
7 X/ J. a7 G3 U! D4 [1 L零售价格法 Retail method 1 J X4 H6 p) m# C. N; Y) N, `$ ]
成本率 Cost ratio
. d: b) W) e3 ~; @1 U
7 g7 \ R/ S" U$ ]4 V+ D------------------------------------------------------------
0 \& l+ U: C8 H+ c( f C" g; e n（5）长期投资
; C& b5 {& z6 r5 `. \长期投资 Long-term investment 9 B: J3 k7 L8 } w
长期股票投资 Investment on stocks
* @% Q7 R) g, A长期债券投资 Investment on bonds
/ \/ W9 t; s" f成本法 Cost method
" C8 `/ j3 K$ n* R$ V* u8 u权益法 Equity method ( d$ c* r S, o& i" v9 u
合并法 Consolidation method
( |) s0 p! n( ]7 ]+ W股利宣布日 Declaration date " a/ Y) u' [% j
股权登记日 Date of record ; W% b0 T+ [( t: n! M1 h
除息日 Ex-dividend date
% L) V0 J) R/ e. @: Z付息日 Payment date
) B: @$ h* z4 x5 a& o( o债券面值 Face value, Par value 3 H, {- d3 x* U0 K. k# T0 }
债券折价 Discount on bonds
* a0 s3 s3 T, o; X: ~3 J3 x" M债券溢价 Premium on bonds
$ F, m7 w( P0 O- G! K# k) n) K票面利率 Contract interest rate, stated rate
* g, w! |) y. J+ O& I市场利率 Market interest ratio, Effective rate
- l+ _5 s' r3 N$ z+ _& ~5 M4 _: B普通股 Common Stock ( ^( W9 u. y/ K M
优先股 Preferred Stock
2 Y( a' g9 o$ n现金股利 Cash dividends
. X! f/ m9 a2 c8 L; U: w2 Q股票股利 Stock dividends
. o# ~0 f4 ~: b9 I清算股利 Liquidating dividends + Z! v0 |5 D- k
到期日 Maturity date
2 N/ Y" N; r- E6 I. c到期值 Maturity value
" j$ L6 o$ q* _6 P+ ]$ [直线摊销法 Straight-Line method of amortization 8 T6 O. {4 ~3 _0 z+ K; y
实际利息摊销法 Effective-interest method of amortization
5 m I0 H/ O' f; ?1 }2 X2 e N; q' p. D1 h" ]9 j
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; Q1 e* A2 f2 ?) ?, [ Z（6）固定资产
3 @9 ?4 x0 ~, b$ V: I2 G固定资产 Plant assets or Fixed assets 2 X2 _' O0 j- n8 h
原值 Original value O; W2 f: E8 G2 l
预计使用年限 Expected useful life : J' V. g* @' V
预计残值 Estimated residual value
( I5 X# v$ G1 R- t0 \折旧费用 Depreciation expense
" P* u: c" K) X7 R6 M累计折旧 Accumulated depreciation
3 w1 x' S3 X. U7 N9 _帐面价值 Carrying value
* S4 X8 B$ A7 \5 N5 G* ~应提折旧成本 Depreciation cost
: m0 A6 i3 R8 @& d5 c& K8 X净值 Net value ) @6 l8 z* r* T: U+ r
在建工程 Construction-in-process
" [% }+ N+ t+ T/ G7 m磨损 Wear and tear
5 W8 x2 N( D- z0 P6 |3 J过时 Obsolescence
{) |9 s- `7 J' p. N直线法 Straight-line method (SL) - U2 g. j7 j3 J, B2 ~
工作量法 Units-of-production method (UOP) % {: A/ E0 _! Y1 r8 C; X% C
加速折旧法 Accelerated depreciation method
0 ^9 W- b+ o" e双倍余额递减法 Double-declining balance method (DDB)
& v; D' ^1 j* L! e9 u6 j$ {年数总和法 Sum-of-the-years-digits method (SYD)
+ I7 |! }/ n& X+ c" j以旧换新 Trade in ; h5 s0 m: R" }- V
经营租赁 Operating lease 8 J6 n' W0 y8 m, L
融资租赁 Capital lease : R; f$ B! p0 x3 |5 D/ Z
廉价购买权 Bargain purchase option (BPO) % H( [) y# J& Y
资产负债表外筹资 Off-balance-sheet financing
$ q p; y% x0 [# f( e/ p最低租赁付款额 Minimum lease payments, @) t' V& _) g! c' B: R# R2 i$ g5 }
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1 `: Z7 L2 a! d1 `% Y/ P（7）无形资产
' d1 A; J3 t2 |# w' t: @2 {4 U无形资产 Intangible assets A, `/ _* ^4 z4 T- A1 g
专利权 Patents f- W$ ]! ?2 g* W9 m% ~
商标权 Trademarks, Trade names ! S1 p2 `- Q# q! ^, p% p: S
著作权 Copyrights " H2 W0 C' y1 c. W! h
特许权或专营权 Franchises ( j/ C( e& ^6 ~. W% E v
商誉 Goodwill
$ m$ X% ?" G& a! J7 F+ ^开办费 Organization cost
* W, Z+ d0 x( _. e6 j. O, |租赁权 Leasehold 0 `0 ?8 ?, H, u$ d* C+ @1 r
摊销 Amortization
9 n7 E" B9 B; h# e# ^% [--------------------------------------------------------: e4 ~% _( \% e5 S
（8）流动负债 & y% K! `( E4 x. x2 y: o
负债 Liability / U: j$ G4 q. J9 u1 h! r( ^& s( ~
流动负债 Current liability
! Y, J2 }- {+ |, w9 W' K, A! U应付帐款 Account payable 1 ?/ }( W9 |2 C4 m5 ~& r4 X
应付票据 Notes payable 0 A# d' C! l5 z( Q/ j4 t: g
贴现票据 Discount notes
# \) v# ?5 Q6 L7 o7 H. w长期负债一年内到期部分 Current maturities of long-term liabilities
$ A+ r s, R. k% {应付股利 Dividends payable
8 d: b0 K. a: Y7 R N预收收益 Prepayments by customers 1 J) l% W1 p. k" c
存入保证金 Refundable deposits
2 J- E/ q) e2 f$ W/ Y3 R: V5 h5 `应付费用 Accrual expense
/ c4 W" O* U7 \6 n2 \增值税 value added tax . c8 a" r% S# X0 Y' L# @9 i! L
营业税 Business tax ; B& K# l( G2 _ j; q/ ~
应付所得税 Income tax payable 9 a5 z. J2 ?8 m/ w. i; a( J
应付奖金 Bonuses payable
1 U+ b, X/ O: f/ p! _& H6 c产品质量担保负债 Estimated liabilities under product warranties
: K8 b: k) U4 W: x8 z3 K7 x$ `/ b3 h' A( U赠品和兑换券 Premiums, coupons and trading stamps , s: B& y! ]1 b* _
或有事项 Contingency 5 h' T: t: ^! r# Y5 n8 `0 e% u
或有负债 Contingent
3 @& \! a" {& u或有损失 Loss contingencies 1 f& v% W6 U- w4 y- B
或有利得 Gain contingencies
2 p6 {! o. W S+ N3 h+ V永久性差异 Permanent difference 7 G; D' S# e$ j, g6 f
时间性差异 Timing difference 1 Q5 o9 j) l" W& M# d7 g8 V
应付税款法 Taxes payable method ; C V6 I" \0 p$ x( f) f9 G
纳税影响会计法 Tax effect accounting method
- ^& w1 `- F/ T. l! S递延所得税负债法 Deferred income tax liability method " a; y( I0 y: P4 ]
/ s3 _# x! c/ k8 I5 D, C
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（9）长期负债
& b x: _ S, \4 z+ ?长期负债 Long-term Liabilities 5 o' _6 Q4 r0 Z* a
应付公司债券 Bonds payable
$ @7 b- R1 H, d% Q) @* F有担保品的公司债券 Secured Bonds 1 k7 G) M) \" @2 F
抵押公司债券 Mortgage Bonds + Q i) ]# H7 C6 B8 h3 H* f
保证公司债券 Guaranteed Bonds + L9 _% r7 K2 ?8 b" P& k
信用公司债券 Debenture Bonds
Y& y4 L6 i" m- R一次还本公司债券 Term Bonds ' k" Z6 ~; O' \" h
分期还本公司债券 Serial Bonds % H7 D( H: ?$ _6 Q( X
可转换公司债券 Convertible Bonds
. }0 c! j* z% Q6 E! c可赎回公司债券 Callable Bonds ; u% i& M1 `* Z- J" q2 I
可要求公司债券 Redeemable Bonds
& E# X% u4 G' e. Q* X/ P记名公司债券 Registered Bonds ! ^ [( j1 `- x% V* o
无记名公司债券 Coupon Bonds " i7 W" ^2 g9 u) }; q" D! N
普通公司债券 Ordinary Bonds
1 q5 T9 m6 ~! G7 X6 m3 j/ Q收益公司债券 Income Bonds 0 Y: A) n+ E% k6 A. _
名义利率，票面利率 Nominal rate & s$ R; L: Z4 n, K! R, E, k9 F; h
实际利率 Actual rate
1 I+ l; @' q9 h* @4 p& K有效利率 Effective rate
2 G) V- o7 q# g d& }' a% O溢价 Premium
9 G& W3 w! `( [8 @0 J* ?折价 Discount ' t- v; _' r5 w0 w M
面值 Par value 9 F! x' g- ]- O) w/ r1 x
直线法 Straight-line method
, [ f7 ^' z. @/ }实际利率法 Effective interest method
" a8 N, Q8 p2 X8 P4 m到期直接偿付 Repayment at maturity
) i. s7 j% v2 \: C3 k提前偿付 Repayment at advance
* J7 L9 {5 Y2 ]/ y偿债基金 Sinking fund ( w" Y. X9 U2 E. y4 d3 L8 n
长期应付票据 Long-term notes payable
2 R9 J5 z8 x* H# N6 t- W抵押借款 Mortgage loan) t9 F/ `% T5 N" ^" C. W
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" X; x% ^6 i% ? {+ Q0 f& W（10）业主权益
8 U: n8 D$ D) y1 V权益 Equity
* x$ U0 g: H4 b) Q. r7 R! p# z业主权益 Owner's equity
: u# K: M: @9 ?' O9 [' i' G股东权益 Stockholder's equity
) f9 R3 m0 I( }3 f, T投入资本 Contributed capital
: y# S2 X( g7 i" g" U4 e5 ?缴入资本 Paid-in capital
: M O1 U; b! c. E- m股本 Capital stock
& W y* E' Q: v$ V资本公积 Capital surplus 7 `3 |% `( J$ o0 |7 s
留存收益 Retained earnings
" |" h; [! B" U [9 O/ L核定股本 Authorized capital stock
: X0 g' I4 K% ~5 q) M/ H实收资本 Issued capital stock
: b% e4 d) b4 `$ v! _; q' N1 G发行在外股本 Outstanding capital stock % J/ H2 l. y) q/ Z7 U( w* X! q
库藏股 Treasury stock
. N Z) Q# Z+ z& \% s7 R普通股 Common stock
: u0 H5 f5 R% I9 g优先股 Preferred stock ' x$ B1 k0 F, g e* K; m o
累积优先股 Cumulative preferred stock 2 S& J: F! \9 V4 s5 C2 q* q- x2 b
非累积优先股 Noncumulative preferred stock . R" E% A7 b4 }. I2 }
完全参加优先股 Fully participating preferred stock
) j7 d- j. }& [2 L. b部分参加优先股 Partially participating preferred stock 4 p0 h0 E/ _ Z
非部分参加优先股 Nonpartially participating preferred stock ( c7 i9 a( |0 B3 O% B) @: K/ b( j
现金发行 Issuance for cash
# {# R+ g* R) T1 g, p2 d+ ^非现金发行 Issuance for noncash consideration
/ Q6 p6 k2 i0 U5 C0 M股票的合并发行 Lump-sum sales of stock 5 H9 A/ ~7 J$ }3 } ?$ k
发行成本 Issuance cost
" k, _4 [/ }5 P7 X! o成本法 Cost method ( j% P$ X2 P3 k, R' E
面值法 Par value method ) X' Z: {3 W5 H( B
捐赠资本 Donated capital ; ^) O" M+ I# u
盈余分配 Distribution of earnings . g7 {9 P7 n0 ]& c: {
股利 Dividend . D; s7 @8 D2 w' @5 M* Q
股利政策 Dividend policy " L% t0 t# R' H5 h* V8 V( ^
宣布日 Date of declaration
6 P6 ]" D9 O( i: G- c' b股权登记日 Date of record
1 S7 e5 F) d; W z. B除息日 Ex-dividend date
3 T, M$ @' {9 i @+ _( a/ y股利支付日 Date of payment
& Q$ |3 s G8 I现金股利 Cash dividend + [- S2 ?( I, I! g' R
股票股利 Stock dividend
" K j: M0 J4 K0 b- @ O0 ]) d8 M拨款 appropriation
/ I' I2 \- i* b9 |- Y1 ^+ `; {) I------------------------------------------------------------
* ^: J: D0 v5 w/ Z: n3 O& c% r$ f（11）财务报表
& j1 _" o( a( u% _' a8 N% Z财务报表 Financial Statement
- ^& D" V* y, }- d2 P资产负债表 Balance Sheet 8 c2 q+ z* K$ y3 L) j
收益表 Income Statement - p- e6 Y$ j( F& X; @$ A5 \
帐户式 Account form
. N# y% K% @- v1 h, Q8 f* R1 {报告式 Report form , C# A0 N6 W( i. A! n$ p
编制（报表） Prepare / \% G( A. S: S( m- b: v& G
工作底稿 Worksheet
- L% S0 n- K" z' ]% V/ {多步式 Multi-step
+ j- z2 ^8 q' e5 A# N; x- e单步式 Single-step
) _# D# K8 B3 E4 Z- q# c-----------------------------------------------------------. H- f c! e4 ^# c: U6 y4 {1 Q% r
（12）财务状况变动表
& z( x: @1 ]1 I& m财务状况变动表中的现金基础 SCFP.Cash Basis * W3 [( |( R' i3 _9 B
（现金流量表）
3 b6 u9 a- Q X, k4 Q& }; F2 C# e财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
; ^# C( E( ^; p% p6 q4 S" t& t（资金来源与运用表）
0 A1 s2 t! @. D& V! O0 ~: W营运资金 Working Capital
3 i) S& v2 `3 r N v" A" `7 v全部资源概念 All-resources concept % p3 S7 Q) q' R# T/ {$ H7 T0 D( `
直接交换业务 Direct exchanges ! @& G; U* G8 B- U8 o, S8 @8 i
正常营业活动 Normal operating activities
3 @' g( d, @; g8 a) R; l财务活动 Financing activities & `1 y( E7 ~" `# Z4 D: J
投资活动 Investing activities
0 W# H+ t. p4 i# U. J$ U* ]-----------------------------------------------------------
, \9 ] L6 b6 M! @（13）财务报表分析 5 P) I U: y6 \
财务报表分析 Analysis of financial statements
9 c* c( C$ A' K, \比较财务报表 Comparative financial statements " \; I! P- ^+ r4 q
趋势百分比 Trend percentage
2 A6 A& q/ B& ]比率 Ratios
* Z4 p7 ?) Y# v3 I/ M普通股每股收益 Earnings per share of common stock
, D7 I- Q6 h% Z股利收益率 Dividend yield ratio ! {" q6 t5 x; t( j: T9 z
价益比 Price-earnings ratio . z/ a3 y- R1 y- y
普通股每股帐面价值 Book value per share of common stock * `" k2 n( q$ c
资本报酬率 Return on investment 5 l7 E& Z7 H/ l
总资产报酬率 Return on total asset & ~9 E- d% t2 L- o
债券收益率 Yield rate on bonds 3 G; \: r4 e8 a& j0 K
已获利息倍数 Number of times interest earned 5 g& w2 O5 Z- V3 e
债券比率 Debt ratio . s- h+ ~4 @- q4 R/ p, ]0 @
优先股收益率 Yield rate on preferred stock
$ a0 b' }! Z; s/ c b) H+ }营运资本 Working Capital
5 f0 _( g6 \: G周转 Turnover 3 H* h! d { f. _
存货周转率 Inventory turnover . ~2 j) ^; @8 O/ b4 u; I9 d
应收帐款周转率 Accounts receivable turnover 8 e6 m' O+ Q3 u2 b- C/ j
流动比率 Current ratio 4 X( n" Q" L5 l( e% b2 v
速动比率 Quick ratio ) m$ \5 a$ J; t0 O
酸性试验比率 Acid test ratio' N1 c; |6 B+ {4 R
------------------------------------------------------------ , W5 h( H0 H7 D' e2 ^
F1 v2 m/ M) K# g7 `6 T! B4 ^% f（14）合并财务报表
. {6 {& p3 e/ b# U. `7 r1 t `合并财务报表 Consolidated financial statements , H- n2 S, I/ d c, _ l P F& g) B
吸收合并 Merger
- K1 _6 V5 m% B6 J' a5 j' G创立合并 Consolidation * P }) c6 k* A; U
控股公司 Parent company
P w, Q& h, `: Q" {3 i附属公司 Subsidiary company
- m" y5 O8 x$ ~1 x: W+ a4 N0 A少数股权 Minority interest , d! Y' B. |# Y+ f8 ?) {
权益联营合并 Pooling of interest 0 E8 B- C3 ?, ?+ p
购买合并 Combination by purchase
; j1 f# C, A p* \/ S7 b; {0 s# T权益法 Equity method # L* s" s4 p, B: t! ^! T3 s; [
成本法 Cost method 9 j; O# E) W/ x- m; n+ e8 [3 S
9 B/ I z4 C3 Z& A8 S5 z
------------------------------------------------------------
; }( g T% C; \( V2 B（15）物价变动中的会计计量
! }8 r8 a @5 Z5 ?' R物价变动之会计 Price-level changes accounting
- Z, o: k% y8 k/ s8 [: P2 B一般物价水平会计 General price-level accounting " z) M/ a1 Y# {! B& @
货币购买力会计 Purchasing-power accounting # ~& c' r" Y" q
统一币值会计 Constant dollar accounting 5 S! j* V* o+ \0 ^8 p! B5 i9 P
历史成本 Historical cost
4 ^% B3 w% a8 o" I现行价值会计 Current value accounting ! ?" H$ r9 B2 z' q" }4 `" H2 h$ Z
现行成本 Current cost
4 V% s5 t9 B( F* l& G! R! A6 C& E重置成本 Replacement cost
9 y& H2 Y; g8 a: J; H物价指数 Price-level index
D* ]2 f) ]$ i, ?$ F" v3 W& \国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ( @0 c# e. }: y" w3 w
消费物价指数 Consumer price index (or CPI) 9 p! Y9 ~3 }. ^2 q( J( `1 g
批发物价指数 Wholesale price index
2 y. S/ i! O% I' p) e货币性资产 Monetary assets X, a& |$ T% t* w b
货币性负债 Monetary liabilities 7 K2 Y; s3 q. @, S* p+ e; n
货币购买力损益 Purchasing-power gains or losses 5 z7 g: S! C* q. X+ s7 O
资产持有损益 Holding gains or losses
$ p& ^1 `% E. D- i9 O8 v/ x; }: j未实现的资产持有损益 Unrealized holding gains or losses : s# D* d7 j, i1 P- J; o
现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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发表于 2005-11-13 11:42
