 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
6 B1 e% n$ u7 ^+ Y7 R% H) @' |. p会计 accounting
9 D9 Y6 d! B6 N1 y; f/ {# N4 X决策人 Decision Maker * Z+ N2 A5 G. }* h7 L- V, x
投资人 Investor 4 B* Q3 F4 ^4 d: R" v3 ~6 `. P
股东 Shareholder 5 k4 r$ I9 }+ ?
债权人 Creditor ' W8 Q. T6 P8 [- u7 q: a
财务会计 Financial Accounting ; O8 C# r/ S0 Z
管理会计 Management Accounting
2 u. H8 H, ^0 @成本会计 Cost Accounting ( d8 q; J% N3 y% ]
私业会计 Private Accounting " ]! T5 r0 ^) o% j, p
公众会计 Public Accounting + N/ d2 g3 z' f7 P
注册会计师 CPA Certified Public Accountant % A& n) o/ a }2 o! M! z
国际会计准则委员会 IASC - s2 o# S ]) J, X1 l
美国注册会计师协会 AICPA
/ I) q/ W. S& L( f/ F; I% _% V财务会计准则委员会 FASB
3 E% u" l7 j) w3 S# q- r管理会计协会 IMA1 H5 m, {6 d) [& g! |' d4 }: V
美国会计学会 AAA
1 g1 b; m: _3 k$ T4 D# t4 ^8 [. S税务稽核署 IRS ' m6 j8 `+ J" J, U: \1 W* U
独资企业 Proprietorship , |7 [ T p* V! _/ o
合伙人企业 Partnership
! P; l2 A3 h1 V9 p& O! b9 W公司 Corporation
% K7 Y6 r1 i- ^$ F4 K$ l会计目标 Accounting Objectives / ^# H* _# u; v: H W3 Q
会计假设 Accounting Assumptions
6 ?5 e- ~, m% a( D) f k- C会计要素 Accounting Elements
' S5 U y I7 N; H会计原则 Accounting Principles 5 {7 D, j `! b2 C! f: l( j8 `
会计实务过程 Accounting Procedures ! a/ M w$ [7 G
财务报表 Financial Statements
7 }3 z4 V7 b5 ]" N8 [1 U% L财务分析Financial Analysis
: l% _% H: u9 G9 }7 b: @会计主体假设 Separate-entity Assumption
' t, W) l4 m! r1 G; R& A' j" E5 g, p1 \货币计量假设 Unit-of-measure Assumption - u9 x0 E/ L. s) ?& l5 B$ g, P* ?
持续经营假设 Continuity(Going-concern) Assumption & G c, t2 Q& c+ V h' |4 V7 t% E8 E- n
会计分期假设 Time-period Assumption " m3 L2 ?3 i' A, `6 u8 @
资产 Asset
" O' v$ r( _+ Q8 r r8 M9 x) p' a负债 Liability 6 j( j! m. w* B! x; \
业主权益 Owner's Equity
+ W- e8 l0 @6 i& M3 P收入 Revenue $ }7 @0 |9 x# F
费用 Expense
$ J4 \$ z3 G/ _' b i收益 Income
+ \# c: b% [ H8 @0 x( O# T亏损 Loss
% r: S3 n- `( m, k& H: i2 \历史成本原则 Cost Principle
' k4 o7 @" B: {$ y. Z收入实现原则 Revenue Principle
5 l" Q! L a1 ~+ y% S" ^1 _9 a配比原则 Matching Principle
3 D( k% d. j3 Z全面披露原则 Full-disclosure (Reporting) Principle ! K b+ x( j: m% Z
客观性原则 Objective Principle 8 k# w. f) H% b
一致性原则 Consistent Principle
( G O ^9 l& N1 ~% P0 C可比性原则 Comparability Principle
! B, p* k7 X c" {$ j重大性原则 Materiality Principle
; r) Y8 v! \% w- k' T5 k% k8 O稳健性原则 Conservatism Principle - v* T# h: W: o* z9 p6 ^% t% V
权责发生制 Accrual Basis 4 m* N8 J, S" A" g
现金收付制 Cash Basis
* }( T8 v3 T+ H( d' r' }财务报告 Financial Report % P( }3 G' R# E, f8 H
流动资产 Current assets # }* B- e- F$ w
流动负债 Current Liabilities . Y( Z0 V3 e) P3 k! C3 Y' v
长期负债 Long-term Liabilities 8 h9 w! p% @' I
投入资本 Contributed Capital h3 \' x( z5 D* A6 ~
留存收益 Retained Earning
; _4 j& X" }$ Z% k6 d1 I/ \% [
. q6 Q5 Q6 _$ `. c& S------------------------------------------------------------; h B' n9 X+ e+ \, B1 ]
（2）会计循环
% }7 L( k3 ^- H# g: M9 }& ?1 r会计循环 Accounting Procedure/Cycle
: k% A8 u* U1 n8 Z, L% f会计信息系统 Accounting information System ' w/ Q* \8 H0 W
帐户 Ledger ! R: T. w2 i i
会计科目 Account
# [; ^6 q# k4 H: [会计分录 Journal entry
/ r- I7 y2 A }8 b4 y% M$ Z. K8 r原始凭证 Source Document 5 ]# u5 l- k4 T3 J5 }) }
日记帐 Journal
+ ]5 N. t/ ^/ f9 H1 R总分类帐 General Ledger / A7 A$ Y& b; x4 o- M/ U% c
明细分类帐 Subsidiary Ledger
4 L0 q- B" D$ ~3 t试算平衡 Trial Balance , }6 ]9 {0 H: }# J* d- X( L
现金收款日记帐 Cash receipt journal . {; c8 {7 ^2 J' R
现金付款日记帐 Cash disbursements journal
0 [: h5 G3 g( v: A* K4 y5 B销售日记帐 Sales Journal ! @( X* ~( C2 S0 U
购货日记帐 Purchase Journal
8 j g4 |3 ^5 }, n4 ]( W普通日记帐 General Journal - b6 w# t/ ]6 T9 I9 i
工作底稿 Worksheet
; \2 [2 C$ f& }调整分录 Adjusting entries
+ \% A! S( q Z4 t d$ g& v: T结帐 Closing entries
/ P1 z- X8 N0 w! T# G
" y" c8 F" I, r# |( N: V! t5 i----------------------------------------------------------
& P4 v* S; e: I3 B. [ Z2 c（3）现金与应收帐款 * @$ p* u6 I' z' P8 t* [
现金 Cash
% [$ N( T) {& ]( |3 u银行存款 Cash in bank
# l$ T' w1 B" N( Z) v! |; J库存现金 Cash in hand
1 W6 ?- F, d' z流动资产 Current assets 2 M. q5 n% d$ ?* [" i$ P |
偿债基金 Sinking fund
) Y1 ]1 _# |; z% D# \" D7 V4 @定额备用金 Imprest petty cash
/ A" ?) @7 R& O( y支票 Check(cheque)
, _. l- {- ^5 n s银行对帐单 Bank statement
1 t# G: \ _- m+ X银行存款调节表 Bank reconciliation statement
$ I7 M B( Y. N g$ T7 c4 r' \; k1 E在途存款 Outstanding deposit
/ z( K: t6 ?; }. S; H在途支票 Outstanding check - p2 }$ a4 o8 H) V
应付凭单 Vouchers payable
0 I" _ u4 e2 W" |应收帐款 Account receivable * F! i) l" d: K: A8 Z
应收票据 Note receivable
1 q! D- i: c2 h/ b3 x4 n% x( c起运点交货价 F.O.B shipping point ' \- ~* P3 P; y9 D6 x
目的地交货价 F.O.B destination point " k6 Z h0 m* O0 J
商业折扣 Trade discount
& p, a2 B+ G2 C! |3 X; Q现金折扣 Cash discount
3 e5 N/ F$ {/ F+ b销售退回及折让 Sales return and allowance
& e# b C7 e9 r3 h( m坏帐费用 Bad debt expense 2 S' K1 D$ ]3 W' X t1 W) q
备抵法 Allowance method * O4 p0 e* m) v2 p3 O1 Y& m
备抵坏帐 Bad debt allowance * L9 Q, D# r- v0 e/ A g7 `
损益表法 Income statement approach
9 g% D2 `- f2 k3 a. P5 @* o资产负债表法 Balance sheet approach
- y2 Z: z1 Q2 H, }帐龄分析法 Aging analysis method
: d' w$ p& Q" U% [2 J( [直接冲销法 Direct write-off method
* H/ j2 O7 k( t带息票据 Interest bearing note
- R9 Y* K- ~( x6 ^8 c不带息票据 Non-interest bearing note
9 s, Y) f1 O( g& T0 g4 C# [) |出票人 Maker ( `" y* |; [# K, y( O& ?
受款人 Payee
. B, i8 h; I/ O# w3 f5 i3 @$ ?本金 Principal $ W& |* }+ N0 W% I9 m8 A
利息率 Interest rate ( t+ j+ A* [4 i/ F4 K) |! x
到期日 Maturity date 9 c7 [) `% h2 [
本票 Promissory note
$ [5 |6 P( s- ]+ s3 D" o; `1 S* X贴现 Discount 3 u) W0 @; h; H t" l, ]0 w5 h
背书 Endorse # B) h) _$ M8 O# F: J
拒付费 Protest fee 6 D# X, y9 D i- u0 _
+ D V6 M/ H4 e n) {9 M------------------------------------------------------------
% s% X4 D Y: @: F1 A4 N（4）存货
3 Z' j& g2 T; {" m' c) \存货 Inventory
1 F. b+ o. `' f: {3 `商品存货 Merchandise inventory
9 J [! F+ o. m9 B, v产成品存货 Finished goods inventory - j% n% b4 I# C) U- f' ?. w0 T3 s
在产品存货 Work in process inventory 9 l, Z A( o5 n3 L" }, ~
原材料存货 Raw materials inventory / Z* H. r. p. p4 n. p8 V3 W& e
起运地离岸价格 F.O.B shipping point 2 e" T e5 l* k8 O! r5 O
目的地抵岸价格 F.O.B destination
2 F% h2 w$ r: l- p& V寄销 Consignment
) y- ?. D; T3 ^1 p7 R& @( o- c寄销人 Consignor
: P8 F7 b; i' k! Z. [$ j7 K承销人 Consignee 9 v9 j2 E% ~2 R+ Z0 {6 ?5 a3 J" |
定期盘存 Periodic inventory + n6 ~8 M$ `# e* l( |! S$ m1 [& I' d
永续盘存 Perpetual inventory) o- j# I2 H" _8 U4 H# c
购货 Purchase ! U/ ?+ r2 E! Z. O3 j
购货折让和折扣 Purchase allowance and discounts ; b/ D% F, N6 v1 M. n {1 x/ z
存货盈余或短缺 Inventory overages and shortages 7 Y$ m- H! L% E) }. g
分批认定法 Specific identification
2 n" u% G/ H+ ^# G H& i$ _( G加权平均法 Weighted average
F9 ^. G' g; p7 c4 E& t$ ]% ~先进先出法 First-in, first-out or FIFO
7 f- E1 W T" H" n后进先出法 Lost-in, first-out or LIFO 6 g/ Y \. G8 C F7 P
移动平均法 Moving average
3 j3 [ {- X- M; i6 t- J; i成本或市价孰低法 Lower of cost or market or LCM
1 ` b1 F# Q. T" H0 O* Y. N市价 Market value 9 L; E7 Z" Q9 J
重置成本 Replacement cost ( I- j) G/ \* O( ]5 Y: }) Z$ k2 ^! n
可变现净值 Net realizable value % y1 P" o& D& A" i
上限 Upper limit u7 q- j( |1 l
下限 Lower limit
* W4 P; x1 r# D. d, m毛利法 Gross margin method 6 E, N" \2 `% d+ w8 L% G
零售价格法 Retail method + c: F9 u5 q" e2 t' O9 `" d
成本率 Cost ratio
; |2 x: U8 \/ ?' Q# v6 O5 W! S6 o& M1 u
0 @% ?5 w# h% e------------------------------------------------------------; u' I6 f2 X! \: s5 T
（5）长期投资
+ R7 Y2 K0 K+ w5 a- D# n, G长期投资 Long-term investment
1 M# n- p0 s% w$ c; C- f* D长期股票投资 Investment on stocks
1 v8 `# q- M8 x5 L: I! ?长期债券投资 Investment on bonds
2 E8 }- H& K- A7 q3 w; ^成本法 Cost method / t" Q) N$ C1 ~) D7 X" L% t7 _9 {; X
权益法 Equity method
4 i! W! \8 @' J8 H5 l' H合并法 Consolidation method 8 a3 f- D6 a4 u- ^) i/ m
股利宣布日 Declaration date 1 q% `3 w. O; z
股权登记日 Date of record
! @% }' j' l w9 K除息日 Ex-dividend date
: \- ` a; I* v+ u" |付息日 Payment date
: C' T# j' y @% ^! X债券面值 Face value, Par value
, t6 r% |4 m, y( Q# M债券折价 Discount on bonds
' c! X. a" m0 E' j4 v债券溢价 Premium on bonds 9 G& ^1 S' H: j3 D
票面利率 Contract interest rate, stated rate
: Y e5 x% w5 j! Z/ |- M市场利率 Market interest ratio, Effective rate
+ |. z1 J$ {6 ?2 T普通股 Common Stock % C- w4 M& }7 ~
优先股 Preferred Stock ! b+ G" X0 {/ F. ?* g
现金股利 Cash dividends
% {' x8 \: j2 D股票股利 Stock dividends
% a! f/ f; U7 b% a1 f. M( Q+ _清算股利 Liquidating dividends
4 v5 Q" A1 N& D/ @- E, |到期日 Maturity date 1 a6 g" G/ o1 y4 w; M
到期值 Maturity value % @6 n, E5 t0 S: @( |
直线摊销法 Straight-Line method of amortization
+ Y: G9 W" Q% w& n实际利息摊销法 Effective-interest method of amortization
6 _( [. E7 O# v4 g! y1 _; b% ^! T
, `5 A- `% v0 Q+ x R---------------------------------------------------------. q+ L3 c: T6 i& k R z: S
（6）固定资产 0 @6 D( n8 \+ H
固定资产 Plant assets or Fixed assets : }& u8 ], ], ?0 v$ T W
原值 Original value 3 e5 k5 |- N m! C
预计使用年限 Expected useful life
$ ]0 p$ |' ?3 U! A" s0 a) E2 P预计残值 Estimated residual value - s, p0 v6 g) a; L) D, w
折旧费用 Depreciation expense $ ^3 W& O0 s! @1 r
累计折旧 Accumulated depreciation ) q6 T7 Z" J N7 A$ e
帐面价值 Carrying value ! s& [" M" c$ B! D1 M7 ^) J
应提折旧成本 Depreciation cost
- M; i) z8 Y" u( x r8 f3 `- e5 Z净值 Net value $ e7 o( M6 |0 f [
在建工程 Construction-in-process
1 u9 P( k, g: y磨损 Wear and tear
- \! _* P1 U! c( H9 L$ b# G! W过时 Obsolescence 2 B0 F3 Z8 L8 U* I, a& k0 Z5 `
直线法 Straight-line method (SL)
' v% Q" u T* Z工作量法 Units-of-production method (UOP) 6 J9 g D4 N; t1 @
加速折旧法 Accelerated depreciation method % Z. y0 X+ J O& b- N
双倍余额递减法 Double-declining balance method (DDB) 0 c) q Z% K& k% T; U& }* c
年数总和法 Sum-of-the-years-digits method (SYD) : f; [$ s' P0 I7 X4 N' t
以旧换新 Trade in
1 ]( n: |( N5 @. e# d经营租赁 Operating lease
$ Z8 r/ {; P2 ^5 I- J: S融资租赁 Capital lease
/ u0 `5 R& e) L( E: C# D) G, ~+ y, H廉价购买权 Bargain purchase option (BPO) . `: S7 ?( j8 ]! [; n: w& g
资产负债表外筹资 Off-balance-sheet financing
# b% H+ e0 N6 @# E最低租赁付款额 Minimum lease payments0 l2 C9 X7 l" k. X& i
--------------------------------------------------------0 G% ^; d0 F9 S" L- A
（7）无形资产
4 [1 F7 O9 n/ W* i$ M无形资产 Intangible assets " x. u+ C8 V( u- N
专利权 Patents , V L4 H( v. Y" j* c9 e
商标权 Trademarks, Trade names
9 n$ g; N2 v$ M3 _% i [著作权 Copyrights 0 g3 v: X0 m. h. N+ O) J! W
特许权或专营权 Franchises
1 U) A3 i5 v+ d# K* N; \商誉 Goodwill
, z8 s- a; |% l开办费 Organization cost
" k0 I% P% N2 K7 d租赁权 Leasehold
0 L F7 a; V4 ]/ ]" d: J X$ D摊销 Amortization * J$ `, A" q' m8 k1 E7 Y
--------------------------------------------------------9 Y0 [. m# y( w$ s" m
（8）流动负债
6 V/ h! r) P( a9 y负债 Liability
- u( T) n# S% y流动负债 Current liability
& K- ^' o* S1 ?' y5 B. Y应付帐款 Account payable * o# D+ R1 G1 \
应付票据 Notes payable
3 u: `' H; ~ g8 M+ ^贴现票据 Discount notes
. m9 ^! u: y! Y2 j9 s# |长期负债一年内到期部分 Current maturities of long-term liabilities
. _% ]1 v: r# a# z1 }* ?+ ?- P; D, M应付股利 Dividends payable : Y! R e7 y# r3 d
预收收益 Prepayments by customers - N% r1 x. y6 H5 P2 P' g
存入保证金 Refundable deposits : z/ u$ B3 T1 a6 Z
应付费用 Accrual expense
! m1 O: |# a: g$ s- e增值税 value added tax ) M5 W( l) Y& W5 p- f
营业税 Business tax
+ R$ l. w( [) w. i9 u应付所得税 Income tax payable
0 B; W( c/ w6 b& d' ]6 J+ s应付奖金 Bonuses payable
) `" B6 \: x7 R产品质量担保负债 Estimated liabilities under product warranties 2 U% m& l$ {( C3 U$ q! c9 E t
赠品和兑换券 Premiums, coupons and trading stamps
6 X# C0 G4 d4 p8 N或有事项 Contingency
" `0 d% D6 J2 ~+ M' n* q! D6 S或有负债 Contingent 5 B- G @1 W0 b4 k! n. D
或有损失 Loss contingencies
; _" r/ P- `8 b$ r或有利得 Gain contingencies
+ ~/ @; ~1 b* n, G9 P永久性差异 Permanent difference - P' U! ]7 c( @" ^
时间性差异 Timing difference ) u) w! c/ _, q# E
应付税款法 Taxes payable method
: w" d/ F" {0 r纳税影响会计法 Tax effect accounting method
5 q2 i: |2 \# T- M/ k# m4 y递延所得税负债法 Deferred income tax liability method
$ A8 b! }% m" w1 w$ L) d# n( K+ T
------------------------------------------------------------
: \0 d1 X; S4 q7 \- P& t' G- b; ?（9）长期负债 # D6 |9 i* h) V) t; Y
长期负债 Long-term Liabilities : s" S0 @* p. q$ B' U% O- m
应付公司债券 Bonds payable 2 @/ E. Z, w2 R D# z
有担保品的公司债券 Secured Bonds r5 w" u: G- x/ l
抵押公司债券 Mortgage Bonds
a, E- B3 \' a. E. Z1 y保证公司债券 Guaranteed Bonds 4 G5 g j J* H6 i# k" u, D" ?
信用公司债券 Debenture Bonds * [! `4 Y! }. s+ O+ {) h
一次还本公司债券 Term Bonds
/ R9 Q# d& a: X6 T/ c4 @分期还本公司债券 Serial Bonds , V2 [+ O+ k$ U& U
可转换公司债券 Convertible Bonds
' T3 f, P! o3 H' n可赎回公司债券 Callable Bonds _4 r! _! Q. S( L& R
可要求公司债券 Redeemable Bonds
& d1 Q7 Q* [. y6 Q& a7 |记名公司债券 Registered Bonds 1 @/ P' ^! ~( N& }' U& [
无记名公司债券 Coupon Bonds
" `/ w" [9 E8 g# C普通公司债券 Ordinary Bonds
# a0 v6 b) B8 @- s收益公司债券 Income Bonds
, G( ?9 X. H* J* ]5 j7 k& G名义利率，票面利率 Nominal rate " [+ t: _# [" C8 i; N
实际利率 Actual rate 7 L5 p1 k' r( k- P0 k' e
有效利率 Effective rate ; B' N) ~8 V( T/ `& D8 n+ B
溢价 Premium
% `8 j4 K9 @, k* {+ G折价 Discount * ?( S9 ?/ u* h) L
面值 Par value 2 U5 r4 L" g4 a6 |- q `9 W2 s: P
直线法 Straight-line method
$ ]( f7 z9 _( S8 r2 d( Y实际利率法 Effective interest method
0 D h; o/ ~& S2 m( B9 P- q' t到期直接偿付 Repayment at maturity ' a- b3 N9 Y* s# M
提前偿付 Repayment at advance
. `, F. J3 x" B3 ?偿债基金 Sinking fund 5 ~+ @; e2 A) D# x9 q
长期应付票据 Long-term notes payable
' W. ~$ U7 a+ Y0 i& i9 I5 U8 F抵押借款 Mortgage loan
$ s9 q7 e5 O5 N--------------------------------------------------
) u! Z' u6 O2 g（10）业主权益
, Q* \9 H( w4 t; E4 M权益 Equity
1 r0 Q6 n; r, \3 x$ m业主权益 Owner's equity 9 a' @2 F; J$ |: J
股东权益 Stockholder's equity B# z7 A c3 I
投入资本 Contributed capital
1 K6 D- y$ S) v9 S缴入资本 Paid-in capital 1 f$ {' ]4 T; O6 o- z
股本 Capital stock
. B7 Y3 L5 ~' c$ ~9 U2 a资本公积 Capital surplus 7 i! P, E1 f6 D3 I
留存收益 Retained earnings
3 l, Q. v: X4 D8 w# t! U核定股本 Authorized capital stock
( g$ n( {; r G# `/ M( q5 u实收资本 Issued capital stock + B, J; j' Q+ R
发行在外股本 Outstanding capital stock . X! m, s% Z7 }, x
库藏股 Treasury stock 1 t+ k% u6 M+ j. R7 w( |1 _
普通股 Common stock
4 r4 e+ Y# _2 [: i) g: v0 ~优先股 Preferred stock $ I5 ^7 V! v- \$ u
累积优先股 Cumulative preferred stock 3 s: N* w* t4 z$ J2 r+ v; p3 f9 g
非累积优先股 Noncumulative preferred stock
3 ~% m( q: k# t' ~, N) J完全参加优先股 Fully participating preferred stock ' o, m- x8 ]% T* C: S
部分参加优先股 Partially participating preferred stock
& z- R; [8 W$ R8 l非部分参加优先股 Nonpartially participating preferred stock & v' x3 y; h: F& B
现金发行 Issuance for cash
/ h+ i0 q/ w" r2 W1 F非现金发行 Issuance for noncash consideration 6 u5 p7 z# R! t) Y5 w
股票的合并发行 Lump-sum sales of stock $ W! g, R$ q L$ D0 W
发行成本 Issuance cost $ j1 `+ K& ~3 m' h: s. |4 P* `: R" O
成本法 Cost method 9 C( {0 w' q' M% N
面值法 Par value method
0 _" X6 w7 g7 d6 _9 v) H; c; j0 j- c捐赠资本 Donated capital
- n, L+ P. f) ~; {5 o5 @盈余分配 Distribution of earnings * b" ^/ K: \% N) X0 k" v
股利 Dividend
/ Q. T$ E3 k8 B1 k- L& I( g0 V! s, ^股利政策 Dividend policy 7 N, v! {& L3 L. p$ {/ J! l! v, P
宣布日 Date of declaration 6 _ k( @, L* S4 m
股权登记日 Date of record
0 u: m- _2 }- J, X* f) h4 O除息日 Ex-dividend date
0 z0 w @" F. _% L$ T+ w股利支付日 Date of payment
' G6 h! P; L, T6 J" Y现金股利 Cash dividend ) U& S; V# t* X* g: I
股票股利 Stock dividend ! u+ s2 g# b# B# V5 T
拨款 appropriation 2 b* C' P# J6 h# {7 G1 j
------------------------------------------------------------
. O$ z) T4 l2 x+ f: h- c（11）财务报表
) c9 P7 p3 _+ Q2 @4 F; G% a财务报表 Financial Statement 2 V) Y) E3 }0 j ?$ T
资产负债表 Balance Sheet 4 ^$ ?0 z* z0 f- v3 {
收益表 Income Statement # f. T2 {8 B- V" {) D' p
帐户式 Account form
1 [2 e- C$ F3 N1 L# d; o报告式 Report form & _1 e2 U8 \( H# M: E/ \ G
编制（报表） Prepare 2 R8 c3 W3 q- }$ a
工作底稿 Worksheet
2 P$ P* t# v' P' I' F# _多步式 Multi-step 0 ]2 Y. e7 `3 ?- a6 |/ h7 m/ m4 z5 ~- s
单步式 Single-step , O$ {1 L) w# H7 w
-----------------------------------------------------------; S( I' @6 v5 I; B7 [ Z% Z
（12）财务状况变动表
3 X6 l6 O" y1 J$ x, Y财务状况变动表中的现金基础 SCFP.Cash Basis
& s( O; L6 ^; n! N; J! H' {（现金流量表）
1 \. O) }$ q& q1 Q) K0 I财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ! W/ d0 S/ q1 e. n- z& t9 {
（资金来源与运用表） 8 G: @* B$ m/ J1 q, S6 [9 Z: g
营运资金 Working Capital
$ N; U) w: E: Z5 P" i全部资源概念 All-resources concept . `+ g0 s! S# o. g* e
直接交换业务 Direct exchanges
* b! ]2 k* a! h* L! r正常营业活动 Normal operating activities
# e; }; x9 m5 R# J# H( t* S( f. \财务活动 Financing activities
( I5 @& c) }5 ?& B4 y# C投资活动 Investing activities
, R6 W' l7 |. Q4 G+ Q1 T" E-----------------------------------------------------------1 g# f; l ]/ g2 j! A# H9 D. A' ?
（13）财务报表分析 , w) U0 y. j% ?$ }: f: u
财务报表分析 Analysis of financial statements
) b u+ P; ]3 m: [' F" a) F4 V比较财务报表 Comparative financial statements ; H4 Q, L) v. a7 h
趋势百分比 Trend percentage
2 F. F4 | A; M$ `' M7 ]% d$ h比率 Ratios ! g5 l* M$ d0 R4 [- \0 {$ x' m) s
普通股每股收益 Earnings per share of common stock ' v% k- p* o, @) l# U/ v
股利收益率 Dividend yield ratio
' \: L9 f+ o3 |4 B价益比 Price-earnings ratio , {. j* O7 k& F$ s: _
普通股每股帐面价值 Book value per share of common stock 2 G- E$ @: g1 X2 r9 {
资本报酬率 Return on investment # l$ Z8 _% r# O5 D
总资产报酬率 Return on total asset ' R$ e) G0 S/ d3 i. v1 c
债券收益率 Yield rate on bonds 6 j7 X) V4 e/ P- x# B5 G" x8 i
已获利息倍数 Number of times interest earned
* }$ t: l% Z* A- |4 V债券比率 Debt ratio 1 S9 q8 G& M7 p, w" @
优先股收益率 Yield rate on preferred stock
- e7 n2 Z" \) w0 B+ W营运资本 Working Capital
: [1 e6 T( k; h周转 Turnover " x# k" B; _! O# m( d; i+ a9 i
存货周转率 Inventory turnover
7 @6 `# R2 \" j应收帐款周转率 Accounts receivable turnover
, E. Q. X2 r, q6 r流动比率 Current ratio
, G8 o8 ^( V8 X- d速动比率 Quick ratio
2 s) m/ ^3 {1 { _ A$ U C+ B酸性试验比率 Acid test ratio
# @3 I+ q& ~* M$ t9 Y------------------------------------------------------------
3 F+ c5 i7 ^$ i$ h$ N/ U6 U! \4 b& ?- U# d) J
（14）合并财务报表
2 }0 {& w) F6 y+ Y7 j0 J0 `合并财务报表 Consolidated financial statements 9 u1 s; e) V& h8 d
吸收合并 Merger
* V) ^" K2 Y: x4 Y9 L& S4 L$ U创立合并 Consolidation
& } k& W( J% C" n% U2 ^6 j控股公司 Parent company
. s( r! p4 w7 a. J. L附属公司 Subsidiary company
3 S: p0 W& ?% M' p1 s/ e少数股权 Minority interest " @3 ~; X5 G2 R2 }" B+ s9 j1 l
权益联营合并 Pooling of interest 5 v6 N! N; D% ?8 [. D
购买合并 Combination by purchase
$ B( n# ^. i' g7 H5 L% l权益法 Equity method
* }$ H& [4 ^, g+ t成本法 Cost method
5 P$ Q7 x b# g" Z* A$ u9 g" H
# p; l3 ~$ a; J; k! }5 H------------------------------------------------------------; u, ]* ~- k& V5 B; t
（15）物价变动中的会计计量
/ U) O. e) I) [# f" U物价变动之会计 Price-level changes accounting # S4 ^/ v( x: O, \% }, ], [
一般物价水平会计 General price-level accounting & ] n; H( n! J( x5 C
货币购买力会计 Purchasing-power accounting
& Q" v' O- R( H: Q' b统一币值会计 Constant dollar accounting 8 y, l; s5 a' N Z1 C* T$ y
历史成本 Historical cost / a8 c1 d& d6 W" J$ g
现行价值会计 Current value accounting 6 V0 E, X) X" v% c8 v$ i$ |0 M
现行成本 Current cost
; r1 n) O5 \& V% e& l重置成本 Replacement cost
( r1 I7 A' l: `8 q, @物价指数 Price-level index , `0 b; J! K* {
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! F5 X" r% N. g! @* z% Y. P
消费物价指数 Consumer price index (or CPI) 4 M3 _; v4 W- j2 a: x% M
批发物价指数 Wholesale price index 3 F/ d L3 g4 t4 p' q+ h* o
货币性资产 Monetary assets 5 d1 y9 N& a+ h: ]+ n8 S0 i
货币性负债 Monetary liabilities
9 d9 d2 O! _5 r$ f货币购买力损益 Purchasing-power gains or losses
: p. [( y1 Y* m! ?/ X$ J资产持有损益 Holding gains or losses
. x! t0 I I. T' ?' ]未实现的资产持有损益 Unrealized holding gains or losses % C: u6 Z# p0 `
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
