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（1）会计与会计理论 4 m! P! \* f" l5 T
会计 accounting
, L, G: w1 Z) w' D$ f) `决策人 Decision Maker + X. }+ D( t5 X1 ]9 V, ]: Y, V7 l
投资人 Investor
+ Y* ]8 ]. D& z3 w股东 Shareholder 2 t" l* l& ^( H% J7 A# c
债权人 Creditor
& [! i# g% M6 h0 b& z! d财务会计 Financial Accounting . y& |2 d6 R, J/ {: T2 c8 I
管理会计 Management Accounting
! {' M6 u: C. N2 n. T成本会计 Cost Accounting ( I( c. ~5 k6 \, w `& K
私业会计 Private Accounting ( O: \" Q: c3 ]8 o u
公众会计 Public Accounting
! D2 m2 p+ g( U u: _$ K注册会计师 CPA Certified Public Accountant 8 m! S. d8 T# S/ u- m6 N
国际会计准则委员会 IASC * }5 X8 k1 t' T# D9 W4 v
美国注册会计师协会 AICPA
; @5 R$ t2 U( i2 l% X: H0 I H财务会计准则委员会 FASB
4 G) j) X) ?) H# |% O1 i管理会计协会 IMA
/ \+ y# v, `; b4 q# b& d美国会计学会 AAA
) W" A# a- G n/ E# \; H: d税务稽核署 IRS
- J1 B: i0 Z8 k9 B独资企业 Proprietorship
, b1 l7 {! V/ E合伙人企业 Partnership G, j5 i$ y( b6 X4 s u
公司 Corporation
; @; z( M; `4 c- e会计目标 Accounting Objectives
( G& ?* ?! |/ B, A会计假设 Accounting Assumptions
6 |5 K! d; s7 D4 v, T2 {会计要素 Accounting Elements
( H+ q0 [0 W4 @, q* \; K会计原则 Accounting Principles
. r1 N% M2 R& Q5 ^- D会计实务过程 Accounting Procedures
2 R( W' I! `. m/ t. [' m( K财务报表 Financial Statements ' G( V9 L- g9 Q
财务分析Financial Analysis 8 [& Y% j, x% ^1 g X& Q" C$ _; n4 V* ^
会计主体假设 Separate-entity Assumption
( d. n# B; L- |0 [; T4 V货币计量假设 Unit-of-measure Assumption
0 ]( j& b, N+ M* {) O/ D; r6 Z持续经营假设 Continuity(Going-concern) Assumption " \% f1 \! l7 F. f5 K( y; I. E
会计分期假设 Time-period Assumption
; r/ d! [% S m9 W资产 Asset 4 r) I3 O0 \0 J9 `4 l8 y* q
负债 Liability 6 R" B' o, H2 B+ S
业主权益 Owner's Equity ' Q5 L) o$ T: g
收入 Revenue $ p% D- J- k$ ^* O0 g
费用 Expense
0 Z1 L0 ^% q& v7 ]收益 Income " y @+ W; X/ Q$ q. [
亏损 Loss
7 J6 X9 r9 m% k% U, Y历史成本原则 Cost Principle
8 S. ]2 C9 A: I9 v收入实现原则 Revenue Principle / L! [: c# H! [
配比原则 Matching Principle
/ Y1 n5 N d: ?% b- f全面披露原则 Full-disclosure (Reporting) Principle ! L' d" G% e7 H; k9 z3 b' A
客观性原则 Objective Principle 4 t x4 r H* m8 }7 A0 |
一致性原则 Consistent Principle
' v: O- T0 E4 O7 S可比性原则 Comparability Principle . [2 o: L$ u' g
重大性原则 Materiality Principle
1 M; }% I) ^/ b* v6 `' g稳健性原则 Conservatism Principle & ^1 {( S+ Y7 b+ |9 |9 |
权责发生制 Accrual Basis " N& Q! R1 ~. D' U, [8 u3 K
现金收付制 Cash Basis ( n8 t: T# U; o5 h" r' F3 U
财务报告 Financial Report
i1 U2 P9 T9 }, g- p) \4 Q! x2 U, O) e流动资产 Current assets 8 ?$ X! A! R* A5 S- N
流动负债 Current Liabilities
$ A2 E2 H4 d/ i1 q$ U) ~, K( z长期负债 Long-term Liabilities
1 Z& G% a! H: O" [ l6 O4 |7 w7 c投入资本 Contributed Capital , g) }3 H4 d5 @# C) s! J
留存收益 Retained Earning% q& H, M" x; o, O1 o
" Y2 m' J' s* g5 T; \2 ?/ D, s------------------------------------------------------------1 ?' g" a4 h1 n& o
（2）会计循环 7 M/ }( {7 l/ v5 U+ L
会计循环 Accounting Procedure/Cycle 5 f1 T4 T" Q7 w( n9 Z4 Z( p8 \
会计信息系统 Accounting information System
. O% f4 f: w4 b: |9 Y帐户 Ledger
7 s5 t d* d7 J4 D会计科目 Account 7 _) E/ V: Q5 v5 U4 U3 j7 r+ N
会计分录 Journal entry 4 [6 n! _9 ^9 v$ j3 u- I/ X& Z# |
原始凭证 Source Document " L" a% W8 O2 n) N9 r
日记帐 Journal
" O& B3 @4 p7 V0 Y. \* @总分类帐 General Ledger
& K: ]0 o9 |; E明细分类帐 Subsidiary Ledger
$ @( s4 s6 m [7 F) Z+ n r( S试算平衡 Trial Balance
- d# O8 M) Y M8 h# l现金收款日记帐 Cash receipt journal 5 \8 J- [9 I& V+ L. P% Q
现金付款日记帐 Cash disbursements journal ! P3 M' v! U; H; @/ t" r
销售日记帐 Sales Journal
) O* o; g8 h9 R& t: f购货日记帐 Purchase Journal
- W! E1 e- c6 g& v普通日记帐 General Journal
5 A4 s7 d# J0 H( J& N4 G5 _工作底稿 Worksheet
: G5 w5 C& b% p. V0 i& g2 r调整分录 Adjusting entries
5 x& j! O) L5 Z& ]$ J结帐 Closing entries " G7 P+ X$ f4 A
9 Q4 V$ O9 g" T4 K----------------------------------------------------------; @& P5 t& D) e( J2 z6 Q
（3）现金与应收帐款
1 f- D. Z" J' q4 N; S现金 Cash 5 r, t# e$ A+ x- P
银行存款 Cash in bank
8 |% \ ^. @; d" W, |3 K, U库存现金 Cash in hand
2 _+ h$ C6 n; _: b% b! p流动资产 Current assets % p$ j r N+ d) b% k
偿债基金 Sinking fund 7 g, x, r8 V- |+ Q! R+ K
定额备用金 Imprest petty cash 9 m! m( p Q9 O0 d) b5 `
支票 Check(cheque)
+ \- V# ?4 I/ s银行对帐单 Bank statement 9 {3 G0 }: u9 P& e* @
银行存款调节表 Bank reconciliation statement * |0 V. Y6 ?2 A$ ]1 f
在途存款 Outstanding deposit
& F9 h; a5 w+ u6 `在途支票 Outstanding check 1 Y/ q! {2 h; V7 k$ K
应付凭单 Vouchers payable $ C* ^% @1 c: I& V4 s8 Q0 `
应收帐款 Account receivable - z7 g ^, K# a* t: R
应收票据 Note receivable
7 K+ N+ z5 ~% g0 @* q6 x/ [起运点交货价 F.O.B shipping point
# {* B h5 ]7 U目的地交货价 F.O.B destination point 3 r# [! A# r0 |" R3 J% q
商业折扣 Trade discount
$ Q5 n5 T; R6 g3 y, u& s3 N+ S现金折扣 Cash discount
* Q* g- a+ V" d7 x1 m销售退回及折让 Sales return and allowance 9 W* r/ z/ O( z5 W( D' J6 [
坏帐费用 Bad debt expense ' Q: X6 @, h( t8 p, @! r* l
备抵法 Allowance method
5 c. q3 v9 _& B1 j' |4 }: J1 Z备抵坏帐 Bad debt allowance ! n& y b2 n1 j. _0 A
损益表法 Income statement approach
1 z, d8 d* b2 Y资产负债表法 Balance sheet approach
* z i5 X+ L9 X" Z5 k7 K; v+ n: @9 b帐龄分析法 Aging analysis method + Y0 ^8 L& _# f0 C
直接冲销法 Direct write-off method
8 i7 t: N% a' G) w带息票据 Interest bearing note
. i0 M+ U$ b3 n/ V8 l6 n不带息票据 Non-interest bearing note
4 L8 U6 w! j# S( i: w出票人 Maker
" ` K$ D; t% K% f0 U) l9 H受款人 Payee
8 s8 t* u2 W: }8 p8 o本金 Principal
, m' q& F( ]/ J) H& @利息率 Interest rate
4 [3 Q! q8 X/ s+ \到期日 Maturity date
6 }9 Z+ I# A! f# c9 i, \( X本票 Promissory note
1 c n9 H7 T& j0 E/ X0 Q贴现 Discount
/ x& {# c7 T: U J" E) k# o% C* P+ Q背书 Endorse
* a% E/ }2 G3 c; |& U拒付费 Protest fee
5 `7 ^6 S" D% O! J8 H. K/ y: ]/ N3 S' x; i
------------------------------------------------------------
2 \ f9 x8 a# g% ]4 V7 P. O6 o, ~（4）存货
" X; z5 Q) W8 j& g4 ?% a存货 Inventory ) ?. a' t! |& u$ V
商品存货 Merchandise inventory ( L; E3 M* o7 C; v, z ~
产成品存货 Finished goods inventory 6 V6 P3 a8 P# P! Y7 m
在产品存货 Work in process inventory
- u) G7 _7 }, f原材料存货 Raw materials inventory
5 M" s6 Q( P5 W: W4 t起运地离岸价格 F.O.B shipping point
) Z6 W8 F, l0 I# [& i3 v目的地抵岸价格 F.O.B destination . y# X( @0 p9 `0 u
寄销 Consignment 7 i, D- X8 |- X& r7 c: R' F
寄销人 Consignor
7 c8 V' }+ l4 ^+ t% R& @2 p承销人 Consignee
$ Z" Y9 I" `7 s. O: U: c定期盘存 Periodic inventory & G4 F9 T. I+ |9 _
永续盘存 Perpetual inventory5 \( o; ^ }! Z" c& t9 ~
购货 Purchase
5 k( _6 a1 c6 Q$ d6 o1 R' {8 n购货折让和折扣 Purchase allowance and discounts
4 V( e8 [. O/ M6 p' q! x" c存货盈余或短缺 Inventory overages and shortages
/ Z% C: a; _# p! n' V" o分批认定法 Specific identification " ~" w- J5 }, m; y
加权平均法 Weighted average
3 w3 }8 z; r! _' ]8 n先进先出法 First-in, first-out or FIFO
& K" z* k4 h0 s/ g6 j后进先出法 Lost-in, first-out or LIFO
; h: R$ S7 }0 ^0 L移动平均法 Moving average & F4 u: @+ z u
成本或市价孰低法 Lower of cost or market or LCM , j$ ]0 Z- j7 s& h+ x9 N
市价 Market value
K. A0 R3 \; X1 R" l) m! l重置成本 Replacement cost , S) D/ v# Q8 `3 u% v
可变现净值 Net realizable value
7 v! ?' K! y q ]上限 Upper limit ; a' ]9 E" a+ c7 L/ O2 L) h
下限 Lower limit
+ V1 N& }1 m( I! x) [0 d毛利法 Gross margin method
% u" B& @5 e; |$ L零售价格法 Retail method
+ E+ Z; [9 U6 t* Z, E- Y- V# U成本率 Cost ratio - J0 M* y O: c1 ~$ P: ~7 u! p! M
( z ]9 i8 b( e, k! Q------------------------------------------------------------! ?8 L/ ]" B$ l7 ]5 K; s
（5）长期投资
5 [+ J. @+ S0 M( t& q% Q' e+ O长期投资 Long-term investment
. S: c% K- V. ?1 j# Z长期股票投资 Investment on stocks
8 Q/ k2 J( e* A% G6 K; B长期债券投资 Investment on bonds ( O# e6 `& n' [. W% i K; n, W8 W+ Y
成本法 Cost method 2 P5 ^! }0 m/ |3 j
权益法 Equity method 4 X0 W- G, l3 N( A; e. o) B& c$ V0 ^
合并法 Consolidation method
& y2 `7 Z, x2 t1 D9 S _& E股利宣布日 Declaration date 5 o6 l' g0 S$ Q" r
股权登记日 Date of record 4 _0 C8 j4 E6 G f- g
除息日 Ex-dividend date ; c3 s! `; ?. r1 h3 W7 P
付息日 Payment date
8 K; U8 j4 ` F* @+ ?. a1 d债券面值 Face value, Par value
# U5 n1 x6 H) G* L# N债券折价 Discount on bonds
$ v1 {* @" @' N& \+ I/ U; d债券溢价 Premium on bonds
: `/ W: f+ ?3 Z5 d+ c; k票面利率 Contract interest rate, stated rate 2 i2 F0 }/ x2 c1 b, P
市场利率 Market interest ratio, Effective rate
% q0 {$ p; r- r' K普通股 Common Stock , N: l- y- F$ D0 {! l+ _6 E! ]: P
优先股 Preferred Stock
% F r" ?3 {' A3 v现金股利 Cash dividends . D3 E( h) z* @: K1 J c, l
股票股利 Stock dividends 7 r% `, e: D1 r* w$ l$ l$ ~. Q
清算股利 Liquidating dividends 3 C* v% r' J" \+ F8 C- m
到期日 Maturity date
$ F$ J2 H9 O. Z1 O+ C% X到期值 Maturity value 3 A. f# y. T0 A$ p$ H# o
直线摊销法 Straight-Line method of amortization 5 i1 T0 N( C1 K! N; y
实际利息摊销法 Effective-interest method of amortization+ y7 h% M3 Z+ U, i1 g
( `7 m* P$ V! y S* L---------------------------------------------------------
, B6 X- o# Y- X+ F, Z4 d+ r1 Q（6）固定资产 ) g5 O8 y7 C5 v. d! Z: `
固定资产 Plant assets or Fixed assets
9 Y0 ?& f6 u8 y" p2 S3 b原值 Original value
! b: G' W2 |7 x8 K7 X预计使用年限 Expected useful life
2 w1 W3 K) ?; j, }! Z预计残值 Estimated residual value ' C- Y# h# w' B* {
折旧费用 Depreciation expense : f- s6 f7 d5 t, y0 V
累计折旧 Accumulated depreciation
* g C, c0 N7 R. W' s. s e/ W* l1 a帐面价值 Carrying value
- j/ ?2 d2 t7 \) S# |应提折旧成本 Depreciation cost Y2 s8 ?* {6 [% c+ s- h
净值 Net value
! i: z+ ^6 s4 n1 w$ A9 q在建工程 Construction-in-process
8 l; `' t9 F' c- O磨损 Wear and tear 1 `- e4 R) Q6 _1 i( g; t6 D
过时 Obsolescence
! x8 ?! m( _; ~+ Q" b$ R直线法 Straight-line method (SL)
0 c. [. K7 ]+ G! t0 n; l) z' Q" M工作量法 Units-of-production method (UOP) 4 y s, s- {! u5 k
加速折旧法 Accelerated depreciation method
1 U, e! [ c$ B* r双倍余额递减法 Double-declining balance method (DDB) % r, Q, {3 ^8 ?0 g
年数总和法 Sum-of-the-years-digits method (SYD)
8 }. I( q) ]6 s3 k' L" ?以旧换新 Trade in
1 P: ], L5 M2 l$ x0 l* j经营租赁 Operating lease
' r! y. O$ ], O5 Z) g5 q融资租赁 Capital lease
' q: j- _- B* v' ~% S# l廉价购买权 Bargain purchase option (BPO)
6 Q0 ]( p1 S% R, S资产负债表外筹资 Off-balance-sheet financing 2 D2 L9 U& m: m+ x/ z
最低租赁付款额 Minimum lease payments
/ m" J( F0 O/ k5 \--------------------------------------------------------
* P/ b! U; n# \& p（7）无形资产 * D; t6 ]' @4 J7 b9 W
无形资产 Intangible assets
+ l+ d9 L$ n, M/ n7 |( c专利权 Patents : G/ C- o$ R0 Q8 w7 G+ c
商标权 Trademarks, Trade names + e" d/ U0 |5 z% C h! \% \
著作权 Copyrights
. y% S. \+ \+ R& m% w* `' A6 H特许权或专营权 Franchises 0 R3 Z% M+ e3 m$ W1 J
商誉 Goodwill 4 n8 Q( X O- c7 Z. O" G* g
开办费 Organization cost 3 n, A; f X8 C3 z1 v
租赁权 Leasehold 3 O3 M, i. p: U o G- s- _- Z
摊销 Amortization
4 l p* j2 b" L h. e1 f--------------------------------------------------------
J8 S: J* j) K（8）流动负债
1 ]/ [, A6 v. n* s0 p* }负债 Liability ) c0 E I9 \2 N6 |/ \
流动负债 Current liability 0 w5 q# D/ ^( {
应付帐款 Account payable 0 n" x6 w) S b, M1 W: ]: y3 X; h5 x
应付票据 Notes payable 8 a( c2 u- W3 }/ Z5 h& J' m w# S7 {' F
贴现票据 Discount notes 8 v& J- G+ I5 Y' j6 K- t
长期负债一年内到期部分 Current maturities of long-term liabilities3 Y. ]0 {" c i c
应付股利 Dividends payable
1 R% c% l) ?$ Y& o9 Q0 V) O预收收益 Prepayments by customers ' q' b0 x7 x7 \& n6 e
存入保证金 Refundable deposits / Y% k" G6 V4 z; ^. L1 @* B4 p- j
应付费用 Accrual expense
' s6 n: K" G ?. ^增值税 value added tax
# ~6 f p* r1 J! D5 P营业税 Business tax
" q# [! q' M; Z7 Z- K- d0 D& U1 h应付所得税 Income tax payable
) B4 h. m$ L5 P* _应付奖金 Bonuses payable
" e+ u I( w, K/ G# X4 w7 t产品质量担保负债 Estimated liabilities under product warranties
6 x' V7 A4 R. Q) y/ e+ b1 X赠品和兑换券 Premiums, coupons and trading stamps B8 L6 w. e' v) J
或有事项 Contingency H6 h2 |+ U/ Q1 f/ b
或有负债 Contingent
6 b4 _1 g$ Z# [2 a; t或有损失 Loss contingencies
5 y' w# r! x* q* n8 v* ^' \或有利得 Gain contingencies
+ ^, y% F9 G0 q2 {/ H永久性差异 Permanent difference
: j5 }1 P7 J) x" q; E时间性差异 Timing difference , A" k! q% R5 o) L6 y; ^
应付税款法 Taxes payable method % D& l5 F" O( X# f* X+ }
纳税影响会计法 Tax effect accounting method 5 O9 U! K7 Y9 w, m
递延所得税负债法 Deferred income tax liability method 0 e3 Q4 \9 f: a& ? i+ } r' c
# p+ k- g+ E+ U( |3 `! z/ `------------------------------------------------------------: i) C! w6 }. B6 L9 s d
（9）长期负债
/ x# C2 \% Q* H' O% o, h& g6 _长期负债 Long-term Liabilities $ L- Z, A8 I& J, ]7 ^7 C& a4 @
应付公司债券 Bonds payable
6 f4 q. l9 G+ S' W7 _$ \. |5 z有担保品的公司债券 Secured Bonds
: g' c. F. i& {7 }抵押公司债券 Mortgage Bonds 7 C$ ?* W! \& ~6 m& Q0 \" `* K
保证公司债券 Guaranteed Bonds ) [: ]3 E2 B- I' i2 m& z
信用公司债券 Debenture Bonds
: B# c% M' ~% |一次还本公司债券 Term Bonds * ^$ ^+ d* p) Y, {% f
分期还本公司债券 Serial Bonds
' \. \; C1 w$ B. X7 \可转换公司债券 Convertible Bonds
: I' ~6 H' j$ M3 F& x9 s9 @0 b' i可赎回公司债券 Callable Bonds ! g* G5 p% g1 \( H0 \; O4 I' |7 K
可要求公司债券 Redeemable Bonds
2 W* _" f$ J: ^* Q记名公司债券 Registered Bonds 2 I' L) n+ w# W$ v
无记名公司债券 Coupon Bonds
1 |8 Q& U9 ^2 q, M j, X普通公司债券 Ordinary Bonds 0 B: Y# ^/ z8 t7 P( o
收益公司债券 Income Bonds
! y" Y/ q) k$ @; I* x2 C) \4 V名义利率，票面利率 Nominal rate 9 z/ f. f9 Q; ~" T8 A
实际利率 Actual rate - x! r% |. |6 k! S& w
有效利率 Effective rate / B I1 X# x* n3 J1 ]9 |$ d) V" U
溢价 Premium
, ^3 r2 ^: r. {) P( _折价 Discount 2 |5 `9 m# G: M3 {
面值 Par value ?$ }' d5 p- z* a: w
直线法 Straight-line method 2 o, d8 }7 B0 M9 D
实际利率法 Effective interest method a2 P `+ b' ?$ ]9 l! N$ ~- F
到期直接偿付 Repayment at maturity
: s4 q( c' ]! G* Y' U% H提前偿付 Repayment at advance
2 V) D5 y2 l) H: M* P- i6 c偿债基金 Sinking fund ; ^ b* _+ R4 E5 x
长期应付票据 Long-term notes payable * s N# b* x1 a$ @/ X9 c2 m2 v
抵押借款 Mortgage loan
7 Z0 G) F6 T. ]& z. M--------------------------------------------------
; F" X$ ?- ^- I! n( P& o（10）业主权益 , w) F( I5 ^1 V$ \! N8 ^
权益 Equity
& Y/ j; A6 K$ q9 ~& C) R业主权益 Owner's equity 5 A$ R6 y# Y% Z8 S" {( \- D
股东权益 Stockholder's equity 2 c5 ^+ A/ Z; k1 U
投入资本 Contributed capital # T' T0 `: S# }( d. U( k1 Q+ C& ]
缴入资本 Paid-in capital 5 F3 \4 |8 W0 [
股本 Capital stock
. x, \, C- p% a资本公积 Capital surplus / y/ M6 @3 w ~# J
留存收益 Retained earnings
& s8 F( w6 u4 K7 }) K6 `, o& \+ N& o核定股本 Authorized capital stock ?' g) j9 Y' H6 h% r
实收资本 Issued capital stock
, M4 Q4 b. v; p! w! h1 t3 ~发行在外股本 Outstanding capital stock
/ o% d2 y( B, S- S- C库藏股 Treasury stock
& c& _" W: G. N2 m$ p( L2 R普通股 Common stock . Y' k5 F, X# k/ [
优先股 Preferred stock
4 ]+ W% X8 \2 A8 s8 W+ G5 q' W! U累积优先股 Cumulative preferred stock
2 e! y( y0 P# v2 i/ K非累积优先股 Noncumulative preferred stock
* Q$ ]/ K6 b( y/ j4 `8 t6 f完全参加优先股 Fully participating preferred stock - W6 ^8 ]' ?2 F5 E; I
部分参加优先股 Partially participating preferred stock " P0 P0 X, D% Y A$ T6 B
非部分参加优先股 Nonpartially participating preferred stock
( E8 b! F: P* A1 ?+ y) q, k现金发行 Issuance for cash $ X! Y; X; m( s! G, ~3 h4 _% j
非现金发行 Issuance for noncash consideration
, f& l ~" O6 N/ |8 r2 j股票的合并发行 Lump-sum sales of stock
' n3 H' y- ^) ^/ k2 y, U+ N发行成本 Issuance cost
; s$ e. x( W K8 x5 O8 f" z* M成本法 Cost method
/ Y Z$ W! z0 D: q, h9 N1 }面值法 Par value method ' R2 r3 X! M* z7 Q
捐赠资本 Donated capital
: D7 K& F( j. r0 x: ~盈余分配 Distribution of earnings
n7 a8 N, n+ _股利 Dividend
$ Y0 D v }/ n$ x. |股利政策 Dividend policy 1 n' M4 O7 |1 v
宣布日 Date of declaration
7 Q: g, L4 w& f股权登记日 Date of record 0 [' ?3 @2 }' o/ T9 o% F
除息日 Ex-dividend date
7 R5 ]" v% I: v股利支付日 Date of payment
" i5 F. c. w. ~5 L现金股利 Cash dividend + v& \7 ?) c2 v. F! d( S
股票股利 Stock dividend J; ^& Y. C( ?. |. X
拨款 appropriation ! `3 _4 O4 q* u* h
------------------------------------------------------------+ ~2 Z2 Z: A4 }. }
（11）财务报表 , K$ L- h( V. V! t; D
财务报表 Financial Statement $ D5 v& \5 I T( r5 ~' f! y7 @
资产负债表 Balance Sheet ) Y `8 u3 S2 ?
收益表 Income Statement
2 |6 V$ ?, V& I1 i' k帐户式 Account form 1 o: ~) w/ a2 }+ `% w
报告式 Report form
0 T3 N( j8 A& f* m2 O; K6 O编制（报表） Prepare
: R( [4 d2 ^5 ^4 w; M工作底稿 Worksheet 6 J7 f2 w9 t8 E, v# [9 @. y
多步式 Multi-step
$ F( s. b8 V% D% X& w: }* F单步式 Single-step
0 ^- O! G E0 F9 p4 j9 ?- g. ^-----------------------------------------------------------
& `+ m/ U4 P/ M（12）财务状况变动表 5 Q% [2 `; U( U8 a/ m1 c7 {9 E+ d4 c9 C8 G
财务状况变动表中的现金基础 SCFP.Cash Basis ; _& q9 c! D b G& N- f2 x
（现金流量表） 3 H1 V3 o5 j" J( n4 b# z
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 1 ^' F% f+ }) m/ A" I! g5 m2 ?! N
（资金来源与运用表） 4 k) ?$ X( U7 f) H4 e9 m
营运资金 Working Capital
+ J# [; X" c* R3 e' Z全部资源概念 All-resources concept * N1 V, K* u+ x, x) M
直接交换业务 Direct exchanges 4 ^8 I0 o* ~: }3 W6 p
正常营业活动 Normal operating activities
7 o% V3 t. O: i' |1 c* L; _财务活动 Financing activities
% U; W! \& ^! f" e6 b! l& T. O2 G# i投资活动 Investing activities
8 t) Y/ k3 p! q* L; E9 O$ |: O-----------------------------------------------------------1 u' t' B! K9 e9 s* G* S
（13）财务报表分析
& t1 d" o& p7 ~, L/ n" s( i财务报表分析 Analysis of financial statements
2 P! |3 C2 [: ~% X K( P比较财务报表 Comparative financial statements
7 Z, U. }3 y& N7 O* C2 c趋势百分比 Trend percentage
& d5 c5 e" P8 V" v$ j3 g比率 Ratios F0 v( \1 h+ [/ e m: ]0 l$ U
普通股每股收益 Earnings per share of common stock
7 h& L5 s* @% \$ u) N9 N# e+ K股利收益率 Dividend yield ratio
2 }+ _% S$ {- v6 f" s) j价益比 Price-earnings ratio ! y3 Y1 K8 J( S/ O: x" k9 w
普通股每股帐面价值 Book value per share of common stock ; |: m2 ^' w( S
资本报酬率 Return on investment - |- s, L* |: g- p, Z* q, o
总资产报酬率 Return on total asset
4 ~6 L$ H' C& K) Y5 J/ s( I债券收益率 Yield rate on bonds & d" ?) h$ |2 y; J R/ ?
已获利息倍数 Number of times interest earned $ @& u- h* A$ L4 L
债券比率 Debt ratio 7 T3 P2 i5 H5 l
优先股收益率 Yield rate on preferred stock
: \ X5 h' M7 H9 H营运资本 Working Capital
0 @ B$ r5 e. Z$ E- O周转 Turnover
; V' ^! P3 s! E( C存货周转率 Inventory turnover
! H1 |% H% `* K0 \; G! q应收帐款周转率 Accounts receivable turnover
w i/ m" B0 D流动比率 Current ratio
& \: W. N, @. v: y. U, O速动比率 Quick ratio & V* l; D/ N8 M. ^6 r
酸性试验比率 Acid test ratio
g5 @# @5 G* ?+ l1 o5 W------------------------------------------------------------
; A% ^- W8 M5 i. X2 o5 U* x; w5 g3 F: t
（14）合并财务报表
0 E- D, @. A# E, N7 O) o7 V& r$ S" [9 M合并财务报表 Consolidated financial statements
. ]* Z3 f" n- i1 `$ x吸收合并 Merger
+ R6 }4 X4 W& k9 p- C0 y7 }1 K7 U创立合并 Consolidation
/ ^; E/ o8 D- t2 i" l' g控股公司 Parent company , C# T9 ^6 J+ i. m
附属公司 Subsidiary company
$ h3 z* X4 ~/ _+ X少数股权 Minority interest
2 b D) W" s* E- x7 e" b# t权益联营合并 Pooling of interest
2 r5 j8 b& E }! D# W. C购买合并 Combination by purchase
5 D9 \; N6 @9 P" G% V权益法 Equity method
% A1 ~+ j6 m: l% @$ w M成本法 Cost method : f# q- q N, Y4 T; k# u+ A* N7 F
* Y: G1 F- J; c# k2 u q# c" {, ~------------------------------------------------------------
8 c- A, E# n, v0 ]% E（15）物价变动中的会计计量 " ]& ~; S3 e- n" L; u7 i+ l- ]! q! v
物价变动之会计 Price-level changes accounting
$ s6 \/ S+ j/ e7 F一般物价水平会计 General price-level accounting
/ L$ f6 e) F# p' \货币购买力会计 Purchasing-power accounting
" K8 ^+ V6 m3 [/ ~3 P) h' w; ]统一币值会计 Constant dollar accounting 1 V5 N6 y- k; a
历史成本 Historical cost ) M, e# i U! {/ |! o% Y
现行价值会计 Current value accounting " L1 j% i; S! V
现行成本 Current cost
" a# @: _4 |$ t; Y7 t重置成本 Replacement cost " x# r, ?' z3 M) e1 ^
物价指数 Price-level index
( s- @3 v& G ]4 k: U国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 2 `/ U2 ?. X) l% C& n
消费物价指数 Consumer price index (or CPI)
1 v' V) a6 L3 _, H/ z J' w批发物价指数 Wholesale price index ; P7 V8 T4 `7 v' I. ?& f
货币性资产 Monetary assets 1 K# P/ o: l0 \ R
货币性负债 Monetary liabilities 5 R9 c% N5 k. v& E
货币购买力损益 Purchasing-power gains or losses . ]( L, ]# E/ F+ H
资产持有损益 Holding gains or losses
! G8 S1 L" j/ D3 {' K1 Q0 b未实现的资产持有损益 Unrealized holding gains or losses
9 |. G3 p+ j2 @9 L, Z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
