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（1）会计与会计理论 3 T5 H) k* |6 I8 `
会计 accounting 2 I& @5 Q) y& _% }+ t9 V3 D O
决策人 Decision Maker
2 n0 r. | l& j& o) C% Q投资人 Investor
6 v$ x0 R+ p2 o1 y) D6 k股东 Shareholder
- C$ `# m. e9 A4 A' q8 Q债权人 Creditor
8 h$ y( A3 @/ H! m* f财务会计 Financial Accounting # q/ b; p" y) S/ V
管理会计 Management Accounting & k1 f2 W5 z, {% X$ J: q+ V
成本会计 Cost Accounting
; T! V& P& Z$ z' r私业会计 Private Accounting
b$ d: d& _# C" c公众会计 Public Accounting
1 {+ T+ b! D( u& }- Y$ ?注册会计师 CPA Certified Public Accountant
`6 S( X* T3 ~ R国际会计准则委员会 IASC 3 k8 S4 P2 ^! N# U; h2 S, Z/ t# H
美国注册会计师协会 AICPA
% i1 Q- ]% G( v# e, w财务会计准则委员会 FASB
( u7 E3 K) N3 W! r! D* `, J管理会计协会 IMA
' q- U. q: D1 Z; _6 J; C6 u美国会计学会 AAA
/ E0 z$ ~# n/ }. P) e税务稽核署 IRS
- } i" Y2 {# r: P2 K独资企业 Proprietorship 9 B5 g* g9 T. }' W
合伙人企业 Partnership
' R( J& O1 m" w0 I: L% u公司 Corporation / ^3 l: U- C; Z( f1 O2 G, b
会计目标 Accounting Objectives 6 ~; ?8 s3 D" T
会计假设 Accounting Assumptions & X ~- e6 m+ j0 y: k, _
会计要素 Accounting Elements
9 `5 `! u# j) |9 H会计原则 Accounting Principles
/ S9 e" }5 q- M8 x, H5 n6 @会计实务过程 Accounting Procedures 2 f$ @$ u5 a. F5 O; K% Q
财务报表 Financial Statements 0 x: ]0 k- r& ^- E' L9 J
财务分析Financial Analysis ! p; L: r- Q- ^- N' M
会计主体假设 Separate-entity Assumption
+ e; j; f5 p& U- P货币计量假设 Unit-of-measure Assumption
' V/ H; j4 n- R4 D持续经营假设 Continuity(Going-concern) Assumption 7 y5 l/ \1 {; m' u T
会计分期假设 Time-period Assumption 5 b$ }8 C# n( k2 \: i
资产 Asset - T% v$ x' c9 J# f, m3 S
负债 Liability & c% Z; m* M' D
业主权益 Owner's Equity - f# U" V8 O& m0 J7 Y! B
收入 Revenue 9 R$ p" A4 i F( e
费用 Expense
5 U0 t) d* l6 s9 a' R# V收益 Income : x n+ `* L) h- i
亏损 Loss / F; g. M& Z9 ] b: E
历史成本原则 Cost Principle
' {* j& w6 @ @ }/ q7 N3 m收入实现原则 Revenue Principle
) h8 ` X% }6 K+ P0 L3 X7 i配比原则 Matching Principle
) ]/ E3 c, a4 n: o8 @全面披露原则 Full-disclosure (Reporting) Principle # f0 }: n7 ~# U" R2 G
客观性原则 Objective Principle
2 I% I4 U, A7 G( ~' Q7 e6 h一致性原则 Consistent Principle
% G0 J$ l/ Q6 e( i) |可比性原则 Comparability Principle & J) u2 a4 w# F
重大性原则 Materiality Principle
+ A G, x) q2 x+ D4 n8 O: `稳健性原则 Conservatism Principle
6 B3 r: x+ p* }/ C- k权责发生制 Accrual Basis ) Z! W; h% ^& z: T5 e% f
现金收付制 Cash Basis : ^; ]7 x5 w. E3 e! s2 a$ t
财务报告 Financial Report * n/ x, |% K: i$ {2 G
流动资产 Current assets
6 D0 H0 e$ t8 a流动负债 Current Liabilities
. @& m0 ` Q7 j' ^' Z$ _+ ]长期负债 Long-term Liabilities
3 G/ d: h7 O. w+ B3 b$ E投入资本 Contributed Capital
+ H ~* {0 `& t `2 ~% }留存收益 Retained Earning
& ~% d( q/ _$ o2 h* X/ I& T
! [5 s9 Y( R* p, j------------------------------------------------------------
' H" @0 `) h/ [1 j0 m（2）会计循环 ; [+ n" B, l' u# W0 N! A4 h
会计循环 Accounting Procedure/Cycle
9 Z$ h: t) P) [5 W6 W3 X5 ^会计信息系统 Accounting information System
7 I; K9 i- ]. O: ]5 J帐户 Ledger % W& b+ @* O1 ]! p
会计科目 Account
/ b+ I T: R2 q6 a* \* N会计分录 Journal entry
8 C5 n8 M9 F: k2 y原始凭证 Source Document
, t( a( d; p( A6 T# j日记帐 Journal
3 c/ v# w _) i9 T$ U/ L0 a总分类帐 General Ledger
# x6 D6 j# W8 e, ]5 S. _/ [+ l2 ^明细分类帐 Subsidiary Ledger
) P$ P6 a% [! d ~' w试算平衡 Trial Balance
2 I% ~& b. |' S# G- ]现金收款日记帐 Cash receipt journal ( Y1 a K8 l5 V; m" ^8 R
现金付款日记帐 Cash disbursements journal
8 T) z9 _ l' S' h2 Q( L( j' W销售日记帐 Sales Journal
1 [0 `$ l% `0 a9 j9 R; G0 m购货日记帐 Purchase Journal
! s. N+ \2 |0 O4 O3 J9 Y普通日记帐 General Journal
5 v5 _, e& Q8 w5 C; @ l工作底稿 Worksheet ( C7 l2 {6 }, k0 j# Z
调整分录 Adjusting entries
: q3 Y, H: B2 x/ E7 S结帐 Closing entries
! @) y* X- b0 C! g8 N0 g$ ] l* I9 Z" m3 R( H
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! s# U9 \ x% N. g（3）现金与应收帐款 9 w2 F2 R4 P: [: J+ Y5 [
现金 Cash 7 K" k% B: @- p: x; n+ C/ V# Q, k
银行存款 Cash in bank
/ g" L& t& p J# c6 I. a/ O$ ^库存现金 Cash in hand
# b" p1 P5 W. i流动资产 Current assets 4 p: e7 A2 L R* p$ a [8 d3 R
偿债基金 Sinking fund
: [, _$ d9 h$ v k8 ]定额备用金 Imprest petty cash - {0 j2 y2 r/ s W v& j
支票 Check(cheque)
( \6 `0 L' V' J% `& W; Q银行对帐单 Bank statement
6 U9 v9 q2 e$ J+ F6 M# ]银行存款调节表 Bank reconciliation statement 5 f+ N% \$ z4 ? N% N- u
在途存款 Outstanding deposit
4 @2 }3 h2 m4 w' {! u在途支票 Outstanding check ' G( L) l F# ], c% U# P
应付凭单 Vouchers payable 2 R2 _. G' a% H" W w! a
应收帐款 Account receivable , i" Q, l% [# D' b, P. s
应收票据 Note receivable 4 v9 Y) z' }$ t) M+ V8 W
起运点交货价 F.O.B shipping point
5 K0 p$ Z( p/ i& |5 d; x4 t5 d目的地交货价 F.O.B destination point # \- p5 Y. E8 H% C% ^* [
商业折扣 Trade discount # @% J" g& ~* p3 l0 A
现金折扣 Cash discount
) I$ r# z; q9 z% Y5 |' `销售退回及折让 Sales return and allowance * m* Z* }0 Z( C q" @
坏帐费用 Bad debt expense 7 P0 [0 E9 ]( [) k! g% @: L, u
备抵法 Allowance method 4 q- L. W: @ B0 n! r/ p7 j- U
备抵坏帐 Bad debt allowance
! J4 S0 v3 x5 l- G. y' O9 h损益表法 Income statement approach
; Z( N- o! {; d% l0 T资产负债表法 Balance sheet approach
' i2 T }& w9 E* e- S帐龄分析法 Aging analysis method
e) {8 W& Y! p直接冲销法 Direct write-off method
4 v; |4 F+ ~# D2 w3 e$ L$ A0 Y带息票据 Interest bearing note
( z( R1 r) J, Z" }; H! ^3 P不带息票据 Non-interest bearing note
4 f1 i/ ^7 _- g出票人 Maker
! B4 D9 |* q7 h6 w: u9 m r; r受款人 Payee
6 C# x+ ~. M# P: F+ c2 n( V) ?本金 Principal ; j, R. `6 s L
利息率 Interest rate 1 i, Z/ D9 ~# S; A
到期日 Maturity date , L2 j- U5 H: [! L
本票 Promissory note
3 x& Q) Z* V& e2 O) q1 Z贴现 Discount # X- n: p- l5 A- S X& q
背书 Endorse
' m+ z8 i$ w$ r拒付费 Protest fee $ l" r4 l- n# B( N' L3 G5 B# s
1 y0 q1 J) i0 r. O* A. S------------------------------------------------------------* P" Z# _9 z! F B, J1 ]8 ?
（4）存货 ) y2 d* O; }( p" Z' U
存货 Inventory 1 r. f$ |! e# ~/ y* u4 Y( ^( r
商品存货 Merchandise inventory " l9 H: i( H) F
产成品存货 Finished goods inventory ) E2 n9 l2 |3 h4 z2 d
在产品存货 Work in process inventory
# _ _+ f/ x& E: J# `- @& @, o原材料存货 Raw materials inventory # l& R0 R, F9 q$ Z, k; W1 w' D9 J
起运地离岸价格 F.O.B shipping point
' ?: @/ Q* ^/ N% |( W% B目的地抵岸价格 F.O.B destination
1 L3 v5 o2 k5 Z0 q% J) M9 }+ _7 @/ S寄销 Consignment : M* m ` d- z# z
寄销人 Consignor : u/ j( H# M# y& U ^ ]$ P2 P. q
承销人 Consignee 9 p. q N' z: d$ x* X
定期盘存 Periodic inventory
: s5 ]& x/ {: P, q4 T) G0 D永续盘存 Perpetual inventory
- A. \( ]; Q9 Q0 f% r. ^9 Z购货 Purchase
' m3 i- Q0 t1 Z3 N. z6 [# i' J购货折让和折扣 Purchase allowance and discounts 5 `- V$ i& O* ~
存货盈余或短缺 Inventory overages and shortages
* `" i4 N i/ A# s( h2 |2 X分批认定法 Specific identification " Q1 y: U2 H7 ?3 d- P. D% V
加权平均法 Weighted average
/ ^& w- a8 w. v9 r0 ?9 ?5 I1 f先进先出法 First-in, first-out or FIFO
+ u+ }+ n5 M7 f! d# ?& h后进先出法 Lost-in, first-out or LIFO
1 {4 j" t& i* T) ]移动平均法 Moving average
; e2 v4 n, n9 ^, P/ z9 @' q成本或市价孰低法 Lower of cost or market or LCM
4 e1 }6 F9 S) n( k$ a$ d4 }市价 Market value ( H$ ]4 m% i& x; H! K1 h
重置成本 Replacement cost + z& X+ \ J C2 _( ]3 G
可变现净值 Net realizable value " {1 a" R4 O; ?
上限 Upper limit
% ~7 C+ {, K {1 J9 O$ p下限 Lower limit
6 x# @% k) U+ k6 r V2 s毛利法 Gross margin method
8 L5 ]5 b/ U. ]# I" R0 K& Z! {4 o零售价格法 Retail method % u4 V: o: W, N, t% {' h+ m7 F% W
成本率 Cost ratio
9 n. s3 |/ N. s) a; |) I$ L2 d7 X
0 e# j% a# |) b------------------------------------------------------------
: b3 x3 s3 z- c% B2 _（5）长期投资 : z/ i. o2 b. V
长期投资 Long-term investment
" ?1 P- `) U( g# J长期股票投资 Investment on stocks 3 n8 D* b+ [0 J- \5 ^
长期债券投资 Investment on bonds
1 u, c, }; X0 e4 P/ V' d成本法 Cost method
& Z" z/ Y8 t1 X& N# q& [权益法 Equity method
D2 _$ H. T, ?/ A, q6 z2 o( c" p% Q% H合并法 Consolidation method
: [: a8 z& }" m, d股利宣布日 Declaration date 5 _5 ]$ K0 O7 b2 h8 E( N
股权登记日 Date of record $ b1 r/ A" \. d$ F8 z
除息日 Ex-dividend date 2 f, r1 c/ E4 c" s
付息日 Payment date
; m! ~' i' S% ^9 Y+ Q, X债券面值 Face value, Par value
" a. p! q/ `1 f% U$ e7 Z2 h债券折价 Discount on bonds - f. B8 f8 X7 R7 f( y7 q7 H0 ] X% m
债券溢价 Premium on bonds 1 L6 S6 E6 r- f# T" m
票面利率 Contract interest rate, stated rate $ g. ^1 D- j( s! ]* ?
市场利率 Market interest ratio, Effective rate 6 }( K# l& M) `
普通股 Common Stock 6 V' _5 }, F, N( h2 `
优先股 Preferred Stock 5 s& c$ @4 b; r) W) ^
现金股利 Cash dividends
- `& ^% v7 K7 |! v$ H/ |9 A6 c股票股利 Stock dividends
! k% \4 B ^( B, k+ s! v, Z清算股利 Liquidating dividends
$ ]5 y7 Y" [% N到期日 Maturity date ( D7 X& @( T! o1 C' K2 f! q
到期值 Maturity value
& F0 d6 @: Z! j/ ?# z5 q直线摊销法 Straight-Line method of amortization
a& i% F% d1 M$ Z, d实际利息摊销法 Effective-interest method of amortization
& t2 t! Z) G# O+ G2 |
: H. }" F4 W2 s--------------------------------------------------------- J; q, a% p3 h5 P6 q2 s: y5 L. L _6 A
（6）固定资产
" q9 j& s% t4 H7 }' q/ b, J" n固定资产 Plant assets or Fixed assets
" ~+ G* {) Q r/ r/ y原值 Original value 9 i' z! e3 T( M, f, U7 o2 k* G
预计使用年限 Expected useful life
" R. ]% E+ y5 k5 n( t( A5 \预计残值 Estimated residual value & q# ?$ Z, f( @- _* ~
折旧费用 Depreciation expense
( g! u9 W0 ?- M( b0 z累计折旧 Accumulated depreciation 0 J) N/ d, H0 L4 O+ N4 O" ^
帐面价值 Carrying value 3 v0 E* w& ^. v; R$ ?: k
应提折旧成本 Depreciation cost
0 ]' K1 W- r- j9 m净值 Net value
1 b z# _+ s- r/ E" m2 [( a在建工程 Construction-in-process " f; O- d9 ?6 j8 B9 N- E# f( o
磨损 Wear and tear
' h& x F$ I6 R1 R' _过时 Obsolescence $ K4 o" C) a) J
直线法 Straight-line method (SL) 8 w" O6 i/ q7 P: w8 `2 n
工作量法 Units-of-production method (UOP)
9 K4 y- m1 r4 _8 D加速折旧法 Accelerated depreciation method : W! ~4 K9 k0 L$ ]( K* O
双倍余额递减法 Double-declining balance method (DDB) . s( Z1 U+ ~2 {3 M3 Q( a
年数总和法 Sum-of-the-years-digits method (SYD)
) e$ E [ F- x3 e( i5 v以旧换新 Trade in & w/ w5 ^; Y: x, S* m& K- }8 D; e
经营租赁 Operating lease 3 x3 \0 q) c6 p" u/ @ i9 `
融资租赁 Capital lease
: ]- Y- n2 O, Q( [) R) R0 a廉价购买权 Bargain purchase option (BPO)
7 M+ b* a# l _& I资产负债表外筹资 Off-balance-sheet financing
* g, z; T2 D5 d3 e- b# g3 G最低租赁付款额 Minimum lease payments# }' e+ M% E/ n$ m& r, p
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( ]/ _2 u0 T; y8 t7 k) k# ^（7）无形资产
* e8 Y0 d" z; } d0 B3 p无形资产 Intangible assets
7 o: I# U0 W5 f ?! \3 {专利权 Patents " t; B( _) z* r7 F
商标权 Trademarks, Trade names
/ C" a6 }$ D% G9 ]著作权 Copyrights ; e4 }9 F: E2 L# k) R2 d
特许权或专营权 Franchises 4 o* ?) P7 W8 B$ b* {: o* J4 J: b
商誉 Goodwill
) V) g% h5 ^8 a0 K: W( s开办费 Organization cost
4 R( b" ^6 A* |2 l租赁权 Leasehold % E( w* X/ x! K8 q
摊销 Amortization
& w5 q8 t- M! n3 {, I) L--------------------------------------------------------1 c5 D9 u0 d& N( J" `6 @# ~
（8）流动负债
5 X# [1 p, F$ n. C+ n+ O负债 Liability % v6 X. r7 N. d9 F* v
流动负债 Current liability
- i) e$ T O* l# o1 ?- e; C6 S+ Y应付帐款 Account payable
9 b. l8 g) R+ Z/ y% n' A+ h. A应付票据 Notes payable
8 `8 A& ^8 [/ x& Y1 m贴现票据 Discount notes 1 b0 ^ i$ G ~" q8 `
长期负债一年内到期部分 Current maturities of long-term liabilities
+ b& H$ G. L F, M6 w应付股利 Dividends payable 2 t6 g& s( v, r K" o
预收收益 Prepayments by customers
# c" \) m2 |7 G1 b存入保证金 Refundable deposits
0 k h+ H2 j( v- p8 [应付费用 Accrual expense
, H( g* y" q3 k/ e' U6 s增值税 value added tax
! ^0 y' N3 o: S1 R营业税 Business tax
9 D/ ?" n9 X! A, ?/ m2 O应付所得税 Income tax payable 8 y2 X q2 Z/ e1 g( t
应付奖金 Bonuses payable : Y4 K7 K5 b. p$ f" z
产品质量担保负债 Estimated liabilities under product warranties
) n( s% H2 {9 D0 S" M+ R4 r% [赠品和兑换券 Premiums, coupons and trading stamps & a/ I! Y; Z4 g% q4 T/ @
或有事项 Contingency
Q8 v: L" P. z) A3 q2 L* u& A或有负债 Contingent - p% l1 K6 M$ J$ K) \
或有损失 Loss contingencies 3 n$ C+ ~# e" R7 G
或有利得 Gain contingencies % V/ `2 n+ r- M- S
永久性差异 Permanent difference , t* e' `" s" c7 o! K V
时间性差异 Timing difference 0 L* \ r% D$ v/ @' {1 [
应付税款法 Taxes payable method 3 f `: V+ R# W1 A/ ?3 q3 @
纳税影响会计法 Tax effect accounting method - o% Y! A. `# s5 S, r% S
递延所得税负债法 Deferred income tax liability method 0 v7 r( p; k( V* K( P4 P
9 z( s- e6 S% o& O8 n/ n------------------------------------------------------------
% j- r4 H+ m, k: m6 [（9）长期负债 1 H. [( @2 ?6 |4 S" C
长期负债 Long-term Liabilities
6 g1 N, J( g0 u8 Z$ p$ }应付公司债券 Bonds payable
8 E4 z3 [+ _ R6 U* K有担保品的公司债券 Secured Bonds
, Z+ U+ s- R6 d! P+ W8 x抵押公司债券 Mortgage Bonds ) G2 q( N/ g8 U; @8 L9 G
保证公司债券 Guaranteed Bonds
1 C l& ~! O$ M8 c3 l, q2 N信用公司债券 Debenture Bonds : s& |# J5 K4 R2 y
一次还本公司债券 Term Bonds
! ^. n& d m5 |) }4 s3 L; J0 j8 n分期还本公司债券 Serial Bonds
0 e( @5 M2 Q9 J( e. x. ~$ o9 T7 I可转换公司债券 Convertible Bonds # b) A6 I3 x0 \7 x$ X' p
可赎回公司债券 Callable Bonds
1 v/ p/ R' ~) N/ c( F$ K9 Y6 A: \3 l& S) ]可要求公司债券 Redeemable Bonds 3 e J3 X9 d: V& @5 z, V4 l
记名公司债券 Registered Bonds
1 @5 G; E( _2 l0 J* Q' p无记名公司债券 Coupon Bonds , m9 ]2 Z& `9 ]4 J8 V* g
普通公司债券 Ordinary Bonds
& h8 |9 t: a& `" t2 w _收益公司债券 Income Bonds
Z" P, c) t9 D( \) U3 G, `名义利率，票面利率 Nominal rate
4 [5 G) B2 c- _ {8 w* [/ |实际利率 Actual rate
6 Z+ m! `6 @3 i有效利率 Effective rate
& f+ Q0 Q8 I: m溢价 Premium 8 U, ~% Z) {' V+ j7 I
折价 Discount
( ~; C5 j7 i& I# }. m/ T( W面值 Par value
+ n" B( b6 {! W9 N& x直线法 Straight-line method
5 P4 [) d2 N) t: D' y实际利率法 Effective interest method ) ?' W; t4 v1 j2 b% ^& Z" e& \/ L
到期直接偿付 Repayment at maturity
2 R0 G0 a/ y) J2 b1 }6 a提前偿付 Repayment at advance
! x" A Q% @) Y) i$ ?3 [8 z' A; x2 u偿债基金 Sinking fund 0 x3 t0 @) p; }! u. |4 d
长期应付票据 Long-term notes payable 4 H8 e) N }6 f8 r- m. \
抵押借款 Mortgage loan1 y( I# x, Q$ ~4 ~2 i/ N7 W
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* `& K) ^$ j$ q. U+ ?（10）业主权益
) y# w& U- c7 K3 v8 {1 E; X. _# \3 e3 G权益 Equity 8 K0 N( I: }" Y" q3 m. n( j: I
业主权益 Owner's equity
; K; A) ?! N2 }! ]股东权益 Stockholder's equity ( Y: r. I8 j& L/ b9 l
投入资本 Contributed capital
. F# S4 ]. j8 n) u9 x缴入资本 Paid-in capital / }' c, ^/ Z& U) `# G y: Q
股本 Capital stock
5 Q, n5 i" q. ^资本公积 Capital surplus
* v. k$ {' r& f; _0 n3 Z. w6 e' h留存收益 Retained earnings 9 t2 e& |, ?) d5 H7 f$ G
核定股本 Authorized capital stock % h" X1 F3 O/ Q8 h
实收资本 Issued capital stock
v* K9 e1 z0 |, D3 M; `发行在外股本 Outstanding capital stock 3 P# l* M& d5 g. v
库藏股 Treasury stock
3 b- r& Q( N) N& ]普通股 Common stock
" {: x3 m! M5 Y, I2 V* n3 q( G$ B优先股 Preferred stock 8 U# h( `+ x3 v2 T) g( e( [
累积优先股 Cumulative preferred stock
4 F. N& R& T9 Z$ O$ \( X非累积优先股 Noncumulative preferred stock . a7 V7 L6 e" p0 n* J6 [
完全参加优先股 Fully participating preferred stock
, Q2 Q$ d& i' `- O' Q% d2 s部分参加优先股 Partially participating preferred stock
( J# @" @# P9 W' f# l4 e" T非部分参加优先股 Nonpartially participating preferred stock % b( I' z( Y! j
现金发行 Issuance for cash ) g8 ^# q; D$ s* }1 d7 \
非现金发行 Issuance for noncash consideration . `! O% X: L1 J& v, m
股票的合并发行 Lump-sum sales of stock
9 z8 G- t' O- v& G- E& L" b发行成本 Issuance cost - E: H4 V! n P9 _
成本法 Cost method
0 B8 t; S# F. E7 B0 V* b: w% X t面值法 Par value method 0 V) a8 M- m( G5 L$ Z
捐赠资本 Donated capital i$ W1 Y6 e) r. l
盈余分配 Distribution of earnings
: f5 L5 t( n( n$ {股利 Dividend , u* K( b `' b- i6 X8 T
股利政策 Dividend policy # Z: I5 d7 P9 `4 q* l
宣布日 Date of declaration 5 O7 W; b, z" A7 ~/ Y9 Y0 }) C: U, B
股权登记日 Date of record
) ]6 w& F: N% D( m5 p0 w除息日 Ex-dividend date 8 e; e# C" ]: ~2 b2 M
股利支付日 Date of payment
% J& E) i5 L( }, ^现金股利 Cash dividend 9 x# {3 L9 {5 O
股票股利 Stock dividend
: u, K; y6 I; F6 s/ z拨款 appropriation
- D* P; S7 S9 t9 z! _! u- x1 z1 }------------------------------------------------------------5 k) h( E8 b; H' ~- ~1 _. m6 m$ n
（11）财务报表
( i' S: y Z8 r9 n财务报表 Financial Statement 8 d0 n8 w: m2 N, D* a( R
资产负债表 Balance Sheet 5 j" t: s+ B2 s; A
收益表 Income Statement " X7 N" y9 q2 P) A" k
帐户式 Account form
5 _+ l: W; P1 L6 ~6 k报告式 Report form ^( C' ?7 g( V' [. @
编制（报表） Prepare , O; D& e& t/ J
工作底稿 Worksheet # i) D. [5 ]% _/ S3 ?$ O
多步式 Multi-step - O) V, u$ ^. a3 Z2 y1 e! t
单步式 Single-step
' O" e8 e) W. b3 A' l1 l-----------------------------------------------------------
4 n0 w0 I6 G6 b" p- R4 x（12）财务状况变动表
j8 e. r! Q. i# n, ^3 o. ?! g财务状况变动表中的现金基础 SCFP.Cash Basis 1 u8 h: o! @* [2 W7 a
（现金流量表）
- l& G) y% i1 |: E* W4 T# K财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 2 ]5 H5 r" \' o
（资金来源与运用表）
! G: r N6 s8 E4 H2 I' u8 }营运资金 Working Capital
# {& Q- O% T6 w- P. Q9 a9 Q% k0 }全部资源概念 All-resources concept
+ Y0 T% c& ?& D2 s( w9 s直接交换业务 Direct exchanges
! }7 `& K) q+ Z" Q正常营业活动 Normal operating activities
4 o3 S% D# ]& {' J" a; Y8 a财务活动 Financing activities
( ~( K% a9 M3 h' A3 o投资活动 Investing activities 1 g6 i' l$ E7 |) S7 \5 N% F+ H; v
-----------------------------------------------------------3 \9 x* G4 ` ?' h1 |3 B( Z
（13）财务报表分析 ! Z4 y% G6 B u( u/ W& e" u3 T: R* W z% O
财务报表分析 Analysis of financial statements
$ G; O) g' r1 h比较财务报表 Comparative financial statements
; N! R: b* A! d7 c/ \+ a趋势百分比 Trend percentage
8 _7 `$ Q. p8 E5 R3 Z比率 Ratios
7 M& b5 C' H; K: I普通股每股收益 Earnings per share of common stock & O4 Z5 L5 B) s
股利收益率 Dividend yield ratio # \' a" h& [7 ]& ^) d
价益比 Price-earnings ratio
3 |1 z% O) _# b普通股每股帐面价值 Book value per share of common stock
8 _' u$ e- x- v8 Q; x, f$ y7 f资本报酬率 Return on investment
k; y/ O+ d6 I s总资产报酬率 Return on total asset + E7 o; W6 H/ S
债券收益率 Yield rate on bonds 8 K& k4 ?* d" _) p$ D- Q
已获利息倍数 Number of times interest earned 2 `0 q- ~( M! I7 r3 |+ @
债券比率 Debt ratio 8 t1 |! ?, Y2 t9 ?
优先股收益率 Yield rate on preferred stock
5 H% ~- a, G9 z营运资本 Working Capital - M. q% A% ~% J/ ?; ]
周转 Turnover
6 D3 j e2 u0 Y# T* r* w存货周转率 Inventory turnover
1 H1 Y0 a" Q! E+ I8 i) L应收帐款周转率 Accounts receivable turnover 5 T) I6 U& R, S3 W& @: i; K
流动比率 Current ratio - N! Z$ {7 Q: X7 U/ H |) X$ P
速动比率 Quick ratio
. ~9 x$ K7 \& w1 S0 V酸性试验比率 Acid test ratio, O7 O/ A9 {2 X/ L) Y/ N
------------------------------------------------------------
+ U! B# } O* r( ~% {* i2 w4 A
' }) A: [5 z" X( p6 T; {. d（14）合并财务报表 ) X6 C& X$ u# A/ e! z
合并财务报表 Consolidated financial statements
D. z4 w1 Q) W6 o吸收合并 Merger
6 h* I+ w' F" q创立合并 Consolidation 7 _. r a1 _# W) g$ I- z
控股公司 Parent company + S' r0 _3 P2 F
附属公司 Subsidiary company 7 ]; s& d* K8 I1 i% i6 t% @: G: x
少数股权 Minority interest
) J% [; G% M7 F9 S权益联营合并 Pooling of interest 5 o6 _9 `8 e& x$ I& A- N8 x! @$ b
购买合并 Combination by purchase - h* P$ @8 n8 L z& U9 Q7 J
权益法 Equity method - _3 U [% S0 E; p8 y
成本法 Cost method
8 \1 W) V6 C4 N( [# n, G8 x
6 C: |2 z8 W g1 ~------------------------------------------------------------$ C0 y$ O9 Y6 I$ V% N5 |
（15）物价变动中的会计计量
8 Q" C% _; p6 }# Q物价变动之会计 Price-level changes accounting
6 U5 h2 v% [, J8 N- o N8 P0 J& q一般物价水平会计 General price-level accounting ( p$ i1 T$ A0 \0 Q# s6 |, L
货币购买力会计 Purchasing-power accounting 3 \4 G1 W# E9 e/ D3 t* X
统一币值会计 Constant dollar accounting 9 U: A$ B, ~% R4 y8 }
历史成本 Historical cost
7 E% b4 {5 A4 r- [, v7 z现行价值会计 Current value accounting 9 X& t8 v$ R* P. H% Z( T- ~8 d) m
现行成本 Current cost
6 ]+ _# w/ Y: P4 ]; \6 ]重置成本 Replacement cost 2 q* @) e/ J+ B' q8 J
物价指数 Price-level index , Z% U3 z! e* L- m( m9 R
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 8 M; |+ e3 a. K8 k* I' I
消费物价指数 Consumer price index (or CPI)
0 X2 S/ c5 o. S; ]0 r: V批发物价指数 Wholesale price index 7 ~( S5 e$ F& x* P! |' O( u
货币性资产 Monetary assets
4 m: p1 y B7 k1 m" P' W7 }货币性负债 Monetary liabilities
: ]# m L z+ s* `# d货币购买力损益 Purchasing-power gains or losses
- A+ Y( B+ `( P. T' p, t资产持有损益 Holding gains or losses : I$ j# z) Q' F. D! C) l8 j; D
未实现的资产持有损益 Unrealized holding gains or losses ) Y+ Y" k$ k/ e' c$ l. B
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
