 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 * _- x/ N1 r( e" M
会计 accounting
( g; l7 s0 {8 p& ^# ]# K决策人 Decision Maker
1 Y. T1 |6 l: t# I8 E+ y$ M投资人 Investor 1 q p, h6 X2 c! z* A
股东 Shareholder
; u- {5 k8 Y9 }7 v% ?. D8 @债权人 Creditor 4 I8 r& ~/ E; b- N4 B4 _
财务会计 Financial Accounting $ w5 Z; M& c, ^* ^7 F, J$ f
管理会计 Management Accounting
) T9 H2 o6 Q7 T# Y& L+ s成本会计 Cost Accounting ! \2 ]0 T0 }$ h' h# o+ d
私业会计 Private Accounting 5 s4 s2 _- ]# U' I0 s* V) t
公众会计 Public Accounting + S$ r9 L" X9 V/ ~+ v) c
注册会计师 CPA Certified Public Accountant
" o. _ M7 [$ E9 ~7 T6 E" q0 q- Z国际会计准则委员会 IASC
* r! r; A, Q" M4 s! q& o美国注册会计师协会 AICPA 4 T. h0 h$ `: `, H' N5 u- f0 v
财务会计准则委员会 FASB
# N- R6 Y# H, `: _- I管理会计协会 IMA
" r& D7 N7 W' q) ~# H+ V美国会计学会 AAA % A" c! x4 B, P2 d; g
税务稽核署 IRS - x& l4 ]. s) \' F: P6 k$ P
独资企业 Proprietorship : `& [. u [# f: [/ L8 v- ?- P
合伙人企业 Partnership
/ E3 b& }5 w/ g, c/ a3 C公司 Corporation # X$ @ k: W- F! x7 C5 W! s0 Z7 o, j
会计目标 Accounting Objectives
9 j- [0 J' K5 D* I0 ]0 B会计假设 Accounting Assumptions
9 ^' e2 r) [8 E6 o. ]0 d# b9 A9 \2 f会计要素 Accounting Elements * w0 ^7 e3 A5 Y R. k
会计原则 Accounting Principles # B- ^! g1 C3 L3 \ x6 ]* f8 ~
会计实务过程 Accounting Procedures 8 x3 `/ \* b" }0 v3 v
财务报表 Financial Statements & y$ J/ W" r' R9 L0 D
财务分析Financial Analysis 3 t5 ^' R0 |1 @( v, v: [0 W/ \
会计主体假设 Separate-entity Assumption
, Z$ |9 Z. F: |货币计量假设 Unit-of-measure Assumption
* e1 U: H2 O5 r3 L2 M8 d: T; y9 L持续经营假设 Continuity(Going-concern) Assumption ; j: J6 n N( w# G2 L' P2 w+ y+ W I
会计分期假设 Time-period Assumption D s4 Y7 c9 |3 F. `# y
资产 Asset
9 k! W& m+ d; J负债 Liability
" [( k1 c4 P# o' B" \) P+ d1 F业主权益 Owner's Equity + ?+ D1 O2 L8 o: S$ H; |
收入 Revenue 8 r1 D& ?! _6 `& U. q0 d) W
费用 Expense
5 W8 v1 W" w7 n) Y" Q& C收益 Income
- a D( e7 T$ g# f8 i4 F" j亏损 Loss
5 R2 z9 u! R2 [, m! O历史成本原则 Cost Principle
5 e- p1 q) ~9 L) a收入实现原则 Revenue Principle . ? U6 e5 r# r9 q
配比原则 Matching Principle ( U) o3 T1 I4 o, g H* D
全面披露原则 Full-disclosure (Reporting) Principle ) }# @9 a+ R C' B
客观性原则 Objective Principle
2 K* c, k$ [$ Q+ N& ^% B一致性原则 Consistent Principle 7 y8 V# k/ ~$ e* i; s/ d
可比性原则 Comparability Principle ) s. f5 e6 C3 `7 L* E6 [
重大性原则 Materiality Principle
1 V4 W9 `& m" I* c2 {7 k- T稳健性原则 Conservatism Principle 8 B) g/ m; d5 M: A z- @- w
权责发生制 Accrual Basis ( Y1 `. ~5 d5 D2 `
现金收付制 Cash Basis
7 O( V: D6 t) r6 e P财务报告 Financial Report 1 b# b7 ?: I. k/ O: z
流动资产 Current assets
! [5 D0 s7 z# s流动负债 Current Liabilities
( s% B) d8 N! U" n长期负债 Long-term Liabilities
# ]* L, T% ^1 l. p( f p2 b& w投入资本 Contributed Capital ; w$ H! {# V% z6 e5 [1 @& j& h) m
留存收益 Retained Earning) W% l' _/ R2 j; J3 Q
# \" r& M2 p4 ^: B------------------------------------------------------------8 q4 o9 V |% f. F
（2）会计循环
6 R& h s$ B% H- j6 v8 G+ T会计循环 Accounting Procedure/Cycle 3 R6 C' @* ?0 o9 R
会计信息系统 Accounting information System . d6 ^& O6 x; p* Y
帐户 Ledger
9 y- z6 W# k/ g6 V8 H p. ?会计科目 Account
( d1 a7 v# ^" ?, N5 l7 s+ F会计分录 Journal entry 7 A& j7 l2 P4 I6 O
原始凭证 Source Document 3 g: h% ]$ R' z) R
日记帐 Journal
, z% c# A K; S a* M总分类帐 General Ledger
9 s" e# y- A- Q6 z7 o明细分类帐 Subsidiary Ledger - l5 p; s3 }! V' I) a
试算平衡 Trial Balance 4 v- h' c5 f# {( [2 l
现金收款日记帐 Cash receipt journal 6 i& e: n2 e6 a- w' p+ v$ R: u: |
现金付款日记帐 Cash disbursements journal
1 c/ ^- I4 X! O) Q# ]销售日记帐 Sales Journal
`% R3 V' t2 t; N8 t! v购货日记帐 Purchase Journal
, e! _6 I: H7 z' Y7 _4 Z' D普通日记帐 General Journal , c! D9 Y. q. K1 j, e+ {1 b
工作底稿 Worksheet
5 W; k: \, H! s0 v调整分录 Adjusting entries
4 A& @3 v. A- ^' ~结帐 Closing entries
$ ~1 t& ?& }; t+ {' K7 ]8 W# s5 K! g2 i" G$ `) T( ]0 m
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) d8 ]6 J$ i# R/ q（3）现金与应收帐款 - e% q% i, K# V9 Y% `
现金 Cash 6 s' C, q# W% D1 H
银行存款 Cash in bank 9 p2 C( l7 i* h( M0 X
库存现金 Cash in hand
: R& w' o" e5 N' M J' N. X2 P3 N流动资产 Current assets 5 @2 l% B! o3 D0 v- ]3 E! t
偿债基金 Sinking fund
4 [2 A) Z8 u! S3 l定额备用金 Imprest petty cash 8 I$ b3 V# N4 g! f! E" `
支票 Check(cheque)
/ m% ~1 C9 W: L" v) f银行对帐单 Bank statement 8 o* n* m7 N8 t2 \" o- \$ r
银行存款调节表 Bank reconciliation statement
# {0 d# @1 F* }2 h在途存款 Outstanding deposit - f% E( v) t( F* g% x; `) q f
在途支票 Outstanding check " V/ N/ [' u' `3 ~0 x7 P
应付凭单 Vouchers payable
1 g+ o" K& D+ C, P, y0 _应收帐款 Account receivable
8 w0 T1 F6 y" D7 L8 K应收票据 Note receivable - u4 l2 p: @3 P. P$ i( B# m, C% Y
起运点交货价 F.O.B shipping point , ?# g% E2 [1 `3 W {- O1 m
目的地交货价 F.O.B destination point # r @ e7 g3 H: i+ [+ v: o W
商业折扣 Trade discount
6 y, @+ v7 [* P现金折扣 Cash discount
3 g; y& Z5 Q7 G1 O销售退回及折让 Sales return and allowance
3 h9 o4 W7 ?! m% d- d' W1 R2 \坏帐费用 Bad debt expense
6 Z* \) k) W, o& K/ u! U备抵法 Allowance method 8 h+ @' a; t* v) L9 T! o
备抵坏帐 Bad debt allowance ) O9 E$ n$ D [ A1 S* ^
损益表法 Income statement approach
6 M: s8 _7 S$ q `+ r8 s资产负债表法 Balance sheet approach ! V0 c8 Y6 N. _' }/ b
帐龄分析法 Aging analysis method E# @0 T- t5 [. h( n2 L! F1 ?
直接冲销法 Direct write-off method $ v1 K2 V" G# w7 T" R! K8 k& H/ H
带息票据 Interest bearing note , j: R6 b# p! {6 m" f
不带息票据 Non-interest bearing note ; O0 E; {( b) u! T4 Q$ S9 y! j
出票人 Maker
, Y0 X( q5 @) ]0 t5 K% N, R受款人 Payee $ m% a n: m, G3 C. v3 _
本金 Principal
! v: n5 B' I+ g3 I- ~利息率 Interest rate
: w) V, M8 D$ k7 b5 ~7 |到期日 Maturity date 0 B% C- V3 D" f, G, X7 T" r; l
本票 Promissory note 3 y0 b/ r' j1 ? C7 u+ w
贴现 Discount - U6 m) P0 n$ J! @- T& o% O* [
背书 Endorse
6 t2 T9 n; X X+ |( L9 i& H! \拒付费 Protest fee
7 x6 A! U! P3 ?$ r
. { @$ ]3 L& i# e------------------------------------------------------------
4 N+ I/ W6 E7 y9 ~4 Z% |（4）存货
% {1 V0 A0 _$ p2 @4 w, p存货 Inventory
- a% |* d! x1 o/ v商品存货 Merchandise inventory % z8 P4 H! w4 a! R
产成品存货 Finished goods inventory 4 J3 `/ P: K1 j% R; F5 C
在产品存货 Work in process inventory
! j0 N9 Q& b6 p" v# k/ E! `& R原材料存货 Raw materials inventory - m& a; W5 n# a! {. i4 S
起运地离岸价格 F.O.B shipping point
" G9 \4 k5 j! ]* c# p" l目的地抵岸价格 F.O.B destination & K9 G/ T* R) U1 w4 K) h* ?1 y X7 m
寄销 Consignment , [) _. i; A" U- K
寄销人 Consignor
+ e! P1 h/ r- v7 O' N0 e承销人 Consignee
- B% W1 {/ x6 a. x! L8 w- k* T6 f" B定期盘存 Periodic inventory , d* |4 ~7 N* d' l
永续盘存 Perpetual inventory
, ^' V. X, t5 U5 B+ f' R# R" D购货 Purchase
5 u' U7 i5 u; c9 ~购货折让和折扣 Purchase allowance and discounts / N, p/ k: D" g3 K
存货盈余或短缺 Inventory overages and shortages
+ e, r6 L2 B: ^4 P+ o分批认定法 Specific identification
( x: W. F( `/ F* Q% X加权平均法 Weighted average ( z+ O; p( e" C
先进先出法 First-in, first-out or FIFO * Q5 r- P+ f! d9 L5 k
后进先出法 Lost-in, first-out or LIFO ; |! R, F0 ?; E
移动平均法 Moving average
% s. l; |/ @$ n成本或市价孰低法 Lower of cost or market or LCM
( G/ u- B, _6 W: Q' u' ^ R4 l市价 Market value 5 w6 t7 H* W5 h2 v% a6 L% _/ e
重置成本 Replacement cost ' e P9 s O! |& D4 B/ m
可变现净值 Net realizable value + ]+ v4 t, s6 `$ I$ e' o9 E3 V, |/ F
上限 Upper limit 1 l' J) @4 N! P$ r
下限 Lower limit
4 l; u: S9 H9 L7 M' {毛利法 Gross margin method 4 J& J' }7 I* R9 S
零售价格法 Retail method * h7 @. u8 y2 B$ `
成本率 Cost ratio 6 m; T; ]( B. x
: z$ Y% L6 k5 L1 |. o0 k
------------------------------------------------------------. m% K0 f, ?# _4 J9 l" y& I7 J9 n6 r
（5）长期投资 ) A0 V' }1 |9 L# u( ?
长期投资 Long-term investment
# c, L1 x* s0 b0 R长期股票投资 Investment on stocks
. M- N j; s: @! @$ n长期债券投资 Investment on bonds $ y( X( c2 h2 H) P* ]
成本法 Cost method
! L4 |. t1 n2 ~! j权益法 Equity method
$ K+ b M$ C( V; T4 H! o# H合并法 Consolidation method
' _ _3 ]2 r0 y2 N$ Q6 z( }股利宣布日 Declaration date
% D0 X6 V) |* w) {- M6 U5 B5 j股权登记日 Date of record
4 O2 D8 R( F$ m# w4 S7 _* v除息日 Ex-dividend date
* f/ Q! q8 `. p( H* H/ G* e. Q) q付息日 Payment date : } u2 m- X; h/ s4 u
债券面值 Face value, Par value % @1 N( w3 n6 W. E* @
债券折价 Discount on bonds + D4 |! P7 {5 u& V! A' T
债券溢价 Premium on bonds / ^/ o' J9 `5 L) ^6 J7 e% c" Y
票面利率 Contract interest rate, stated rate ' L( M1 F2 e9 h8 Q# U
市场利率 Market interest ratio, Effective rate - F2 d: n3 T' y a
普通股 Common Stock : Q! R9 U+ s) M4 q; W+ S/ V2 t
优先股 Preferred Stock
' m6 C& A: } d) w/ }现金股利 Cash dividends ' H9 f6 o0 o- o* B7 Q, g: w
股票股利 Stock dividends s# _& O* ]# c" t
清算股利 Liquidating dividends # P! V% V' a0 [. L% O3 ?. }, `
到期日 Maturity date
. q6 s9 p$ B1 `. t" L0 E到期值 Maturity value ! c5 ?, d* D( C9 I6 f5 b
直线摊销法 Straight-Line method of amortization 7 s9 h$ _, Q9 i6 T. {, f$ ^$ l& O2 R
实际利息摊销法 Effective-interest method of amortization
( f3 [5 {4 I2 a. B* Q8 \
" s* x9 _+ O& z% D" o" o) M---------------------------------------------------------
. l7 p6 y9 |# Z6 [; N2 _& Y（6）固定资产 ' h: ^6 S: ^% \# q( m1 U/ ]
固定资产 Plant assets or Fixed assets - ]- j6 s1 e5 Q6 Z2 I
原值 Original value
$ M* A2 U; T* G e; m; J$ ] b预计使用年限 Expected useful life
: ^, M3 i" g* K p- j' h- }预计残值 Estimated residual value
7 _; ^) ?$ n- H9 ]0 h" R折旧费用 Depreciation expense a! [0 @1 ~: W7 B9 q. x0 r
累计折旧 Accumulated depreciation / S4 H! u; K2 z/ x
帐面价值 Carrying value
" ^( ?' [0 g/ h; F' A; w# W) J, A应提折旧成本 Depreciation cost
# F! _3 }% d6 D" p# X) h净值 Net value 5 u: W; h- f9 N# L- [
在建工程 Construction-in-process
5 E% P& m; ^) Q3 ?磨损 Wear and tear
! z; Q5 B9 [% g, m, @1 ~, H过时 Obsolescence ( C% A6 k4 k$ y- ?4 X0 a. R2 @. ^
直线法 Straight-line method (SL) $ ~" U a* L7 K8 G; }" k
工作量法 Units-of-production method (UOP)
8 x0 q$ u$ v2 [加速折旧法 Accelerated depreciation method 7 S4 l2 k! O0 A9 \$ @
双倍余额递减法 Double-declining balance method (DDB)
: W( \& i9 x6 N年数总和法 Sum-of-the-years-digits method (SYD)
# g% E; h% ~! N' J, S. _+ l以旧换新 Trade in % V O3 r* A. r ]4 h
经营租赁 Operating lease
6 }# S% i- H- H" I7 v) J# A融资租赁 Capital lease
5 B* V4 _2 _5 C# P廉价购买权 Bargain purchase option (BPO)
6 Q; V. J; d& |" c资产负债表外筹资 Off-balance-sheet financing 7 Z3 d4 R5 y+ Y$ S5 x# k
最低租赁付款额 Minimum lease payments
9 A9 {6 ^' N% A6 I- ]( t--------------------------------------------------------
" \+ _6 U9 A/ w# x' i（7）无形资产 , y$ B: ]' _4 O8 k" z
无形资产 Intangible assets
. I! W, |& I) C% `1 e1 r/ t" ^专利权 Patents : ]4 }9 y! {9 ~9 X; c X7 o
商标权 Trademarks, Trade names * A- p' f" X% z* R
著作权 Copyrights + }5 x& `: `3 G8 S& y
特许权或专营权 Franchises
( Q; Q6 f% X' `0 [" y8 l7 ?# ?商誉 Goodwill ( H+ I# a. N0 @
开办费 Organization cost
+ h+ M# E+ L9 s) k% h5 X租赁权 Leasehold , } Y! C( \5 V
摊销 Amortization 6 D/ _6 K F( u! B. {7 u
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（8）流动负债 - e/ `4 `. C$ N$ V3 [7 s9 N
负债 Liability
2 t! y+ L0 ?, k& ]流动负债 Current liability
/ z) p, [) W" ]7 `' |7 i. N应付帐款 Account payable
O% C: ^( R, G/ \# w应付票据 Notes payable 9 s* ]# W( w0 V" ~8 M. y
贴现票据 Discount notes
. g4 \1 H9 Z1 S4 M2 |5 v) x长期负债一年内到期部分 Current maturities of long-term liabilities
* a* i: M. J- I应付股利 Dividends payable . A% b$ J9 m. S+ v7 ?
预收收益 Prepayments by customers
3 U% A2 s' F5 R1 E存入保证金 Refundable deposits
+ v( G6 H- L+ M1 J* k应付费用 Accrual expense
" E% g* x2 }7 V4 x, J4 E增值税 value added tax 4 W- p4 r* d: s% Q! S1 |+ s
营业税 Business tax * R& k7 p: d& v6 ?5 r: s' c
应付所得税 Income tax payable
4 F$ [; `$ T5 j$ E: M应付奖金 Bonuses payable ; e$ O0 e, p& _8 P( n
产品质量担保负债 Estimated liabilities under product warranties 5 _( W" b+ |% E2 ?2 l
赠品和兑换券 Premiums, coupons and trading stamps
2 V) K& y& u; M; h0 ~( m$ |或有事项 Contingency _( G! p G3 n) r( E
或有负债 Contingent
* }# H/ ?0 S' [6 b6 ]! N9 C或有损失 Loss contingencies
' b( `. z- u5 ]3 p6 z% \或有利得 Gain contingencies ; e1 L+ L# ]1 B
永久性差异 Permanent difference
: [2 T5 [1 J/ N8 S0 z4 ]时间性差异 Timing difference " A6 ?6 m' p. ^5 P0 R. b j
应付税款法 Taxes payable method ; d/ Z% s( }7 F' S
纳税影响会计法 Tax effect accounting method
) W) ]5 ~& z2 s' C6 e递延所得税负债法 Deferred income tax liability method
$ D: [( r- Q6 v) r$ l9 G h( N4 j% X% B; I# E
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+ }/ J, D" Y# _6 W* H& j q（9）长期负债 ) k9 U& S8 v x. s; @
长期负债 Long-term Liabilities
3 i; B, s/ q' Q6 M7 X应付公司债券 Bonds payable
. Z; E; L) W5 ~/ A: {有担保品的公司债券 Secured Bonds
! q4 J* x& [; g抵押公司债券 Mortgage Bonds
: X2 j2 M. D$ L6 R保证公司债券 Guaranteed Bonds
% _0 u, w& j# B5 m# }9 Q- b4 L信用公司债券 Debenture Bonds
* S- D& U/ f4 |6 v# E. j一次还本公司债券 Term Bonds
3 [( R1 V$ F8 b, ~9 d分期还本公司债券 Serial Bonds
9 B [( |& u7 U可转换公司债券 Convertible Bonds
" T" i, M! W5 r9 \: u+ [$ R. b1 h可赎回公司债券 Callable Bonds
& e. H2 s" m& }% d* y0 P1 A" R3 x可要求公司债券 Redeemable Bonds 2 s. J: O1 j: I5 ~* {
记名公司债券 Registered Bonds
& U! Y2 J: O; [$ Z b0 \无记名公司债券 Coupon Bonds ; m7 D; |+ A7 |1 g
普通公司债券 Ordinary Bonds / v& h) v ^! Z" j$ u3 P
收益公司债券 Income Bonds # L. L2 d& X+ D7 f, e
名义利率，票面利率 Nominal rate
) z; q7 g; T; M. h" p+ r+ ?: {实际利率 Actual rate - x# h, R9 U0 w: _/ G/ o
有效利率 Effective rate
c& ? G; u* J4 V4 N溢价 Premium . _/ x3 z! v5 E1 Q2 J1 Y; M |( d
折价 Discount
; O; m: Q# n3 `, x4 s面值 Par value & q* Z3 a- |) D+ M
直线法 Straight-line method / p& T7 Z+ k; S8 O* S
实际利率法 Effective interest method $ e1 j) `7 H* L
到期直接偿付 Repayment at maturity
+ j- d2 }$ E/ B% F; J提前偿付 Repayment at advance ; h% O5 p: |+ N) P; l8 F% \& ^
偿债基金 Sinking fund
' o% ?0 S3 y8 l* _; C长期应付票据 Long-term notes payable 2 M4 k4 D; k L% L' v
抵押借款 Mortgage loan
$ a5 o, k( U; `7 }( t" l--------------------------------------------------
3 A$ [8 D/ r# X7 Z+ g4 j. b, z（10）业主权益
) x x& ?# M4 g权益 Equity ! G0 [) l4 W# O3 t4 s+ Q, X
业主权益 Owner's equity
. h1 b2 G$ C, p3 p8 o9 @股东权益 Stockholder's equity
H! q6 I! F6 B0 t& K% ]投入资本 Contributed capital 2 O- J3 m5 T; I2 _+ }6 J6 k
缴入资本 Paid-in capital " o' u% ~: ?% }' T' u9 e
股本 Capital stock 3 I+ c4 }2 i5 S$ _: q& ?
资本公积 Capital surplus . ]3 v& p1 V# \( n5 G& ]
留存收益 Retained earnings . H0 s( c9 t. R! V
核定股本 Authorized capital stock
0 o# L" e2 v; ^5 V) l& e8 g H实收资本 Issued capital stock
& a% C+ `2 e9 _+ I) h$ g7 q发行在外股本 Outstanding capital stock 0 b. ^' p8 u5 T x$ q9 ]" [
库藏股 Treasury stock 7 W9 j4 { e% B( V( B( p
普通股 Common stock d1 M# d4 F' w/ H9 F6 F3 I( F
优先股 Preferred stock
: |2 p1 V1 e4 i; N8 B5 x6 B! k累积优先股 Cumulative preferred stock : `2 z6 R7 G# U3 U
非累积优先股 Noncumulative preferred stock 7 v) T5 l; h+ x; B% I2 j
完全参加优先股 Fully participating preferred stock
; l b/ f5 h3 g4 S k部分参加优先股 Partially participating preferred stock
* ^5 e5 v/ Z* n2 W+ o非部分参加优先股 Nonpartially participating preferred stock & O1 u7 q* s7 X0 X$ I( @# Z
现金发行 Issuance for cash - V7 p; c8 S% b# v4 X
非现金发行 Issuance for noncash consideration ; |" s: y4 a1 u( J5 N0 Y$ j+ c
股票的合并发行 Lump-sum sales of stock 5 z' C4 G5 U3 X; L2 ^1 G7 a; V
发行成本 Issuance cost , i/ c5 V# I r5 t- ]
成本法 Cost method 0 f7 Q6 }6 N& n; ?% c# m
面值法 Par value method
! D ^1 I; p. ?4 i) E% E# t% e捐赠资本 Donated capital
+ D* I8 D' Z. |' ~) T5 h盈余分配 Distribution of earnings
2 s: }8 G. @" G" \. B, ]0 t股利 Dividend F* x. | J% o$ ?$ _* T2 b6 R, q9 C
股利政策 Dividend policy : P1 X- g8 N W# ~1 E
宣布日 Date of declaration
" f" W# T" f2 O4 j9 x' H) u股权登记日 Date of record 4 [, L0 W+ J/ C+ @. Q8 q
除息日 Ex-dividend date
& e( O. {5 l7 }- D股利支付日 Date of payment
! X8 E& J* g$ \' d1 p4 a- w现金股利 Cash dividend
$ o9 q; z/ j0 B股票股利 Stock dividend
3 i1 _- O2 Q( {' d. S拨款 appropriation 9 q% V% c- K& X) p r. A
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4 N/ w4 X5 g! l, d' v! k l（11）财务报表 ( a8 `/ h3 W" m2 D! X
财务报表 Financial Statement
7 @! v' c, G' g, j资产负债表 Balance Sheet
$ m& T" }% T3 L4 {! M' {9 w收益表 Income Statement - q) T* V+ X E
帐户式 Account form / Q3 R ?# Q) ^& x" I
报告式 Report form
7 I7 B) S* r) R$ @$ k编制（报表） Prepare 6 d0 i& h! @4 M1 E
工作底稿 Worksheet
2 ]) [" A4 j: Y( `5 q多步式 Multi-step
O( j$ R; R% S) V5 p! U单步式 Single-step
& d9 W& }( l. v-----------------------------------------------------------
4 O1 n6 b; E0 l（12）财务状况变动表
/ ?0 B, ^% `+ C( Z# |) m2 W3 [- C财务状况变动表中的现金基础 SCFP.Cash Basis
/ i1 [2 `) ?. f, H$ L（现金流量表） 4 z* D2 T- D$ J
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ( J7 i6 c' p+ v* O
（资金来源与运用表）
3 {( n, d% f* y6 T* d营运资金 Working Capital 6 J# ]! a/ S9 N L
全部资源概念 All-resources concept
- T2 A" I, U8 H0 \, f% t) h直接交换业务 Direct exchanges
% }4 }* s4 J- u& I( g* l9 H' |正常营业活动 Normal operating activities ! L ]. m# G m6 D9 @
财务活动 Financing activities 1 O+ I* `2 C9 c5 v8 k8 Y" k
投资活动 Investing activities 4 z4 Q! O0 Q' T" Z9 J
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! A$ C* M- s% b& q9 P1 l（13）财务报表分析 ) V6 T5 E% |! E8 {- w. Y; V
财务报表分析 Analysis of financial statements * e* ?# q; |8 U0 I" D
比较财务报表 Comparative financial statements ! V* C. Q/ T3 y$ e1 B) U
趋势百分比 Trend percentage % [6 [, R; A9 ?; E g6 \
比率 Ratios + ]% N; @. C) P+ r9 Y
普通股每股收益 Earnings per share of common stock
; x2 [3 o- N! K股利收益率 Dividend yield ratio
5 [7 i4 T S2 a& X价益比 Price-earnings ratio & R( G9 ^" U9 Y
普通股每股帐面价值 Book value per share of common stock
' @9 R8 B. p: L( Q9 T- I资本报酬率 Return on investment & u4 ~6 w! V9 B0 a5 W7 J( l2 V
总资产报酬率 Return on total asset , K( o. W9 M% Q8 E
债券收益率 Yield rate on bonds ) ]. m( Y& a k/ k% w
已获利息倍数 Number of times interest earned
* N/ t \% l: b/ v% \0 [9 w# H债券比率 Debt ratio 1 S: B" A3 a& ~. L/ W
优先股收益率 Yield rate on preferred stock 5 a( v( F$ u+ C
营运资本 Working Capital ; D" Y, ?+ H, P$ s) m
周转 Turnover / }& k! i; h2 K* F. g
存货周转率 Inventory turnover % X0 L$ @: Z/ G9 ^* k
应收帐款周转率 Accounts receivable turnover 0 N8 h1 E3 z5 U/ N6 z) p
流动比率 Current ratio 6 l! H# r+ l- ]. J& h z
速动比率 Quick ratio
, p9 ~) t3 a/ P酸性试验比率 Acid test ratio
+ j4 N* X% e+ o8 ]) y; g8 [+ h------------------------------------------------------------
9 `3 {. ?2 _/ c0 l# U1 T& j0 N, E" ?+ E8 Z5 j6 Z- ]
（14）合并财务报表
- Z( D1 p( O8 w0 P4 X2 p' w合并财务报表 Consolidated financial statements * K" T5 J" U7 i& ?- U P" o3 R7 v
吸收合并 Merger , p: O- q- G+ l% ?# E
创立合并 Consolidation 1 Q4 F- g% U; H& n( T
控股公司 Parent company
5 C6 [/ u+ A- ~附属公司 Subsidiary company + |; `) a3 Z( d5 a& p0 B$ T
少数股权 Minority interest 3 O9 ?! T4 ], B/ x5 G9 y# N5 B
权益联营合并 Pooling of interest
7 I5 n- E4 N4 r- I/ _1 ], g/ O1 U- m5 T购买合并 Combination by purchase
, D7 w. c) M! c' X5 b+ O权益法 Equity method 2 L0 V8 _; k# Q. N! @7 _
成本法 Cost method 2 ~6 [4 P6 e, U7 h" Y
0 a7 p. J# j9 L. Y; P6 P------------------------------------------------------------
2 q) P& S3 R* i* L; F: w, j5 |（15）物价变动中的会计计量
! f% C- \+ C4 Y! V5 h+ A2 Z7 D物价变动之会计 Price-level changes accounting ) R1 f8 d+ ^8 F
一般物价水平会计 General price-level accounting 9 o' Y: s0 G2 @$ Z3 C2 N6 z% i
货币购买力会计 Purchasing-power accounting : w* k- ~4 r( e6 f2 ~4 e+ W. S
统一币值会计 Constant dollar accounting
/ c% Y( |4 A/ Y7 S* c! G历史成本 Historical cost
$ W' U5 J$ u2 f现行价值会计 Current value accounting
& @" T" q0 t1 D- E现行成本 Current cost
$ Y0 T8 M3 E) X: M8 z/ n! c重置成本 Replacement cost 3 a5 N+ m& [6 Y
物价指数 Price-level index
0 l4 }8 u |2 Z1 L1 j& U国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) , u) l; N: z- x7 B: G0 z5 d
消费物价指数 Consumer price index (or CPI)
$ w4 Q% k" O9 C- X2 S$ B批发物价指数 Wholesale price index ) k, O$ E- L: p9 [8 H( g
货币性资产 Monetary assets
' ?, C1 H* y& U4 G0 O2 F货币性负债 Monetary liabilities 3 f2 d" c. j n/ O
货币购买力损益 Purchasing-power gains or losses 0 Z' S: q5 A v: U
资产持有损益 Holding gains or losses / m6 P1 a% }# I b2 d
未实现的资产持有损益 Unrealized holding gains or losses , J* h1 g, c6 B I3 t
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
