 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
# b/ p$ X' E* G$ c会计 accounting * v" u- h E8 n& { U2 c* n+ ^
决策人 Decision Maker 7 U% \* u) E* i* w4 S1 c& C
投资人 Investor
3 x. c2 I+ U2 d4 E2 E, j: ?, Y股东 Shareholder ! v4 `0 Y6 ]9 W& P; ]
债权人 Creditor
) k# `2 `8 y3 e, n' {, Q财务会计 Financial Accounting ( a2 O9 [* _% s7 g( J9 @ l
管理会计 Management Accounting _( r l( j: g+ _4 X6 X2 ?
成本会计 Cost Accounting + f) c3 G7 Y/ P$ I
私业会计 Private Accounting
8 K' {" G9 Z1 l) a5 H2 j& Q7 ]公众会计 Public Accounting
$ a$ N- ]( F5 J0 Z" p- I注册会计师 CPA Certified Public Accountant
2 U% _# Y- H7 ^& S+ v& k国际会计准则委员会 IASC
+ N2 q; r# Z4 c$ l; y美国注册会计师协会 AICPA
4 n3 a# ^7 z2 R3 x9 b; X! T: T& e+ o7 [财务会计准则委员会 FASB + Z" k( S/ a& @
管理会计协会 IMA
+ ?' [" Q$ T3 N3 Z3 N& p美国会计学会 AAA ! c' _! V \4 {4 b# t
税务稽核署 IRS 8 K" _# S" O# e, b) W5 Q
独资企业 Proprietorship 1 K" ^( v3 N9 b: Y6 u& ~* ]4 `/ u L
合伙人企业 Partnership 5 X0 G2 B: X/ {! L5 A9 P
公司 Corporation . {! o7 k M6 g! Q
会计目标 Accounting Objectives
& X3 J/ ]$ J4 l' ?. S& W( i( t会计假设 Accounting Assumptions 9 p$ G: n6 e$ h' _# _# b
会计要素 Accounting Elements $ E- n; O! I5 A* Z
会计原则 Accounting Principles
7 o0 k+ F8 h7 c# \; z( V会计实务过程 Accounting Procedures ) Y1 h! y5 o8 i: u: w4 j
财务报表 Financial Statements * N3 b" \3 T, X2 C) A9 {
财务分析Financial Analysis
* a3 W: \0 U" O8 u会计主体假设 Separate-entity Assumption / H$ t# D6 z( f
货币计量假设 Unit-of-measure Assumption 2 C! R6 h% ^0 Y9 j( k0 j) }; ^+ _
持续经营假设 Continuity(Going-concern) Assumption 3 b$ Y; j, Y, A. \' l& k% J
会计分期假设 Time-period Assumption
( E0 s5 Z* M1 _) ^' z8 s资产 Asset
6 k- Z8 O+ E# h% N/ o! j( u+ V负债 Liability * B; J2 g. ^$ \; U% r
业主权益 Owner's Equity b5 x9 _9 }; P6 w7 E! f ]- j
收入 Revenue , |! H0 T, Y/ Z0 { B7 `6 S. b5 ?
费用 Expense / D9 E0 r( d( J$ N, Y, |
收益 Income 6 g# s" B9 R) g ]8 r8 `1 f6 V7 M
亏损 Loss ) [7 h& q! t6 N6 g- }
历史成本原则 Cost Principle 1 l$ z: ^% t6 b3 M |9 K
收入实现原则 Revenue Principle
, }: y% E1 d9 `8 P, S9 p5 J配比原则 Matching Principle ! L/ q I1 ?- r' h6 n
全面披露原则 Full-disclosure (Reporting) Principle
5 s" G9 \0 ?4 t' I. `/ r) I' u# V客观性原则 Objective Principle / E$ w | R* y
一致性原则 Consistent Principle + y& f J. `" a0 v* K& x6 o ?3 q4 U
可比性原则 Comparability Principle
6 B8 j/ L: S$ W; H# h# ?重大性原则 Materiality Principle
% M) ?8 e* V$ t7 E稳健性原则 Conservatism Principle
7 R K1 q; c. K# [ H! k, } Z+ O权责发生制 Accrual Basis
2 @# |1 J7 t: a现金收付制 Cash Basis
# p+ N3 |) ^2 i0 b( X- [2 I6 p财务报告 Financial Report
' u5 K' f. L4 Y3 l流动资产 Current assets
+ u7 m# o: B$ U7 X3 T8 ]! r流动负债 Current Liabilities / E. h3 x+ O& @6 V. i9 R& _
长期负债 Long-term Liabilities
& V( s, W7 M# @( m3 ]! ?, c U2 {投入资本 Contributed Capital
: d# G6 \" l5 x% }留存收益 Retained Earning
/ N& T+ j8 z& ^/ z; X6 i4 M1 `+ N% A$ D a& ]
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（2）会计循环 $ g2 B. W% t$ |5 h
会计循环 Accounting Procedure/Cycle 1 V$ i4 Z$ j6 [; E' _
会计信息系统 Accounting information System
2 R U1 ~& I8 G$ g9 f5 t帐户 Ledger
+ q1 P V! [1 r$ g6 |! a- Q. ~: G% `会计科目 Account
) \! a' U* }, y+ f( H0 q. _$ a会计分录 Journal entry
" y6 x( V+ H) F+ _- F- o原始凭证 Source Document ( } h$ I& r b: N
日记帐 Journal 6 H0 b% |4 \" v. G- ~0 T
总分类帐 General Ledger
" u% W+ [: y% ]1 ? J! C8 \ f明细分类帐 Subsidiary Ledger
9 Q, m2 ?: ~- a1 i: d# l7 Z! h2 h试算平衡 Trial Balance + _0 x' o3 o' J4 J- T& n
现金收款日记帐 Cash receipt journal
# I( c4 @7 g& u( G& s# c现金付款日记帐 Cash disbursements journal + I4 b1 U6 x$ P' z- H' t
销售日记帐 Sales Journal 5 Z( W7 a" l2 e2 I# V
购货日记帐 Purchase Journal / {1 c1 J; n2 q( z
普通日记帐 General Journal % [3 }1 B, U& h8 N
工作底稿 Worksheet / s' B* i' X* q
调整分录 Adjusting entries E5 G1 ?4 f/ m8 V- x2 W
结帐 Closing entries
1 V! r/ `% k$ k' B- e$ [7 g% j
7 G# l, D i- [! g----------------------------------------------------------# Q& p+ W! H9 r. `8 S. ~
（3）现金与应收帐款
+ ]: r+ M" `* G$ I" {) A! u0 i现金 Cash
" G! h; {2 F, N3 g& F银行存款 Cash in bank
4 M9 i0 n+ s6 H- M) q库存现金 Cash in hand
- I+ i0 j: k: V/ y3 C4 @' d流动资产 Current assets / r( c* [, h0 {# U7 H1 ]
偿债基金 Sinking fund ; o, v3 w/ h5 v. C3 u. y* y
定额备用金 Imprest petty cash
. _1 F4 I) f3 u2 D8 g( l支票 Check(cheque)
! Z) C2 `6 L+ p; t& ]( i银行对帐单 Bank statement * h7 M4 D5 `* Z/ o+ {8 p
银行存款调节表 Bank reconciliation statement
: e8 X! \) T* e4 Y' W在途存款 Outstanding deposit
0 w% N. o5 A+ @& [在途支票 Outstanding check
x5 L) a% H3 s! ^" I应付凭单 Vouchers payable 2 w( N" u9 O4 I+ C3 a. |
应收帐款 Account receivable . ~) w$ s: f( q: n) [" [
应收票据 Note receivable
- O( d! o7 C% |: f: \起运点交货价 F.O.B shipping point ! G( K2 ]7 f# c) F
目的地交货价 F.O.B destination point
O. Y9 U# D8 T0 f2 C, S$ b/ G商业折扣 Trade discount . M& n* ]* W' x, V
现金折扣 Cash discount b' B7 s& ]2 d4 `1 _9 n8 T
销售退回及折让 Sales return and allowance
1 ]. U2 z: z( o& ~4 \坏帐费用 Bad debt expense 3 E+ o2 x* c" l" L' f2 b8 w1 B
备抵法 Allowance method 5 M5 Q9 V. t1 V: @4 E9 o
备抵坏帐 Bad debt allowance + G* ]% |) M9 y% F/ {
损益表法 Income statement approach # k+ Y6 t4 p: B1 L* B
资产负债表法 Balance sheet approach 6 \: [5 O9 L |6 U6 Z
帐龄分析法 Aging analysis method 7 B9 b @# Z# m- E& Y( g( N0 W
直接冲销法 Direct write-off method 0 [5 o' X5 ~ ^
带息票据 Interest bearing note 6 T, R/ D& D. r- Y0 E
不带息票据 Non-interest bearing note ; J+ P! d$ l% t5 U4 [
出票人 Maker
& N2 Q; z# D! _7 L受款人 Payee . U ?: R$ o6 z" F
本金 Principal
; N0 p/ I, V! s: K# s2 `利息率 Interest rate
' {# c$ Q. o! T& A到期日 Maturity date
2 w# v6 v& ?2 N2 W7 H本票 Promissory note
' T$ m. r0 z8 y6 G1 K) Q0 i5 ~贴现 Discount . k! A+ t$ u$ r) P3 c
背书 Endorse
6 B, K5 A F* d: O拒付费 Protest fee : k* _7 I5 y7 [1 Q" C
- f7 a2 Q8 }' C7 v- f& C/ [: W------------------------------------------------------------
! I L. h) T- f4 M; w4 X3 j（4）存货 3 E9 i/ r2 [& h
存货 Inventory 8 e" j& ?7 e2 @& K9 T: q
商品存货 Merchandise inventory
9 k7 S+ f) [8 G0 o产成品存货 Finished goods inventory $ q- z& `7 Z5 K. v3 Y/ [$ D
在产品存货 Work in process inventory * \7 i# p) `( Q, R+ M
原材料存货 Raw materials inventory
3 x8 e! }8 `7 X8 c起运地离岸价格 F.O.B shipping point
* W4 X0 W2 M2 d8 y L2 M3 p. z5 }目的地抵岸价格 F.O.B destination * h$ U7 n3 Z& h
寄销 Consignment
) n0 V7 H( o1 p, X寄销人 Consignor
) @9 l1 S& p3 z; o承销人 Consignee
3 o2 b! Y) w( i1 \, b' ]定期盘存 Periodic inventory 3 S& c0 S5 [2 x u% Q3 o- B
永续盘存 Perpetual inventory
" D8 @8 l1 p! P! E5 c7 {购货 Purchase 6 j: l2 S# `7 c; |9 @ U1 I
购货折让和折扣 Purchase allowance and discounts * [3 i; {" r& R0 \9 m$ |: ^
存货盈余或短缺 Inventory overages and shortages ; r: s* Q: W+ o: S' }
分批认定法 Specific identification " u% |' i+ ]# G
加权平均法 Weighted average / p( L& n0 g5 b* k
先进先出法 First-in, first-out or FIFO & Y9 E& j+ C q+ @. Z1 t
后进先出法 Lost-in, first-out or LIFO
' k h: L+ _- b9 x移动平均法 Moving average 2 X9 ] S& e; K$ o
成本或市价孰低法 Lower of cost or market or LCM
7 x5 d ^! B& z N( i市价 Market value
2 Q: q3 G. C% u5 ~重置成本 Replacement cost ! c$ V! S" i1 u) @
可变现净值 Net realizable value 6 ~7 W/ i7 c( q8 J
上限 Upper limit 9 p1 N2 K. `2 Y5 k0 k
下限 Lower limit % G; A% ?# T7 k
毛利法 Gross margin method
% m3 Z# C1 l+ W% _3 K% E) P零售价格法 Retail method D2 @# v& h! ^ x
成本率 Cost ratio # V+ M5 J8 ^8 N; W) C: y
3 ~3 D, S$ P3 B* V0 O* Y* E) D
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# l) W0 f7 A* t* E（5）长期投资
6 [4 u/ S$ X9 B长期投资 Long-term investment
% w3 Q) t W# ~+ B& t* i9 `/ o, D长期股票投资 Investment on stocks # |) c- u' Y1 m8 ^, y9 K( N
长期债券投资 Investment on bonds ' b( T3 u4 e n
成本法 Cost method
; _9 t: _/ I5 x$ G6 s5 D& e权益法 Equity method 1 j. \0 h& c6 F& H3 H' i$ \' K
合并法 Consolidation method 7 j( Z! H' _' g. {6 z7 r
股利宣布日 Declaration date
+ u1 Q" D+ I' E6 H股权登记日 Date of record / J# ?0 i7 V9 y% p
除息日 Ex-dividend date
& A8 X# J/ e2 ]0 n0 j7 {付息日 Payment date
6 N( k2 o$ Q$ \, f, A- t+ B2 S债券面值 Face value, Par value
2 D+ W3 k3 ?( w* F债券折价 Discount on bonds
' f+ }5 L& p5 u债券溢价 Premium on bonds ( ^3 ?0 ^" h% b8 [
票面利率 Contract interest rate, stated rate
4 H. `' G) {1 o# n- ]( o市场利率 Market interest ratio, Effective rate ' F$ |) w9 c( `9 ^: F& Z! z
普通股 Common Stock 6 j+ h2 E$ ^4 `# Q3 C' e5 t2 h) w; X y
优先股 Preferred Stock
% e# U- v2 Q; O: w现金股利 Cash dividends ) z& Q; Q. }: {$ c- X( b$ }; s2 M
股票股利 Stock dividends
1 l ?9 f+ ?' |- P) B/ p/ X; V清算股利 Liquidating dividends 4 l7 U) _' v# R/ |- g2 K
到期日 Maturity date
2 S1 P9 g2 U& @# z5 v到期值 Maturity value
% L2 B4 ~& s- g& S: V/ x, n6 U直线摊销法 Straight-Line method of amortization
+ n3 {9 E& }) y3 {- \( s实际利息摊销法 Effective-interest method of amortization& B% M& O, M7 ^/ ?1 p0 H) K
( Q9 ]/ Q) J9 ]4 u$ B! O# j; a
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# n8 l: E# l+ x3 }: o8 Z! ?（6）固定资产 ' P5 w5 \0 d3 f* x# _1 y: p
固定资产 Plant assets or Fixed assets 7 V$ l: H: z- v5 K
原值 Original value ; C# f, c6 M) J4 r
预计使用年限 Expected useful life 0 }8 [* `. ~4 L8 e( ]
预计残值 Estimated residual value . ^ L2 L B/ `$ w4 r
折旧费用 Depreciation expense
% T! K9 d- F6 ]3 i8 Z累计折旧 Accumulated depreciation
, S# |% E5 C$ U4 e$ Q5 `5 T* x帐面价值 Carrying value
8 D3 I9 E8 L! X/ ~8 R o应提折旧成本 Depreciation cost
$ x/ Z& {: P b+ }净值 Net value + ?2 N% a8 \1 X% O7 c* P3 K9 f
在建工程 Construction-in-process
+ @# F% l8 ] Z @磨损 Wear and tear ! h/ ]& K& A d/ P! @& X& _9 ~0 w
过时 Obsolescence , O, _4 B( P s: Y5 V2 U( K
直线法 Straight-line method (SL)
2 k( u" ]; I F# t, Q' D+ r工作量法 Units-of-production method (UOP)
5 F8 f! R. z& Y: P: U; ~加速折旧法 Accelerated depreciation method
3 [, r/ ~; U+ F& H$ [$ {9 ]双倍余额递减法 Double-declining balance method (DDB)
" a$ {. {& w9 S4 K. G年数总和法 Sum-of-the-years-digits method (SYD)
_) @" C8 _6 K d& g以旧换新 Trade in
. E& t+ F) r: U经营租赁 Operating lease
, H! f% R" v+ ~5 d0 {) e融资租赁 Capital lease " U/ W( @. I. s) h
廉价购买权 Bargain purchase option (BPO)
. Q7 p- `) F) I. T. H资产负债表外筹资 Off-balance-sheet financing
! a- @; r0 x/ h最低租赁付款额 Minimum lease payments
" W# i# r( x# H: x. _' j' {--------------------------------------------------------" V" p+ d# }1 U5 a/ o6 x+ K# y
（7）无形资产 9 ^/ E- O6 z) e. G' `% }+ m
无形资产 Intangible assets
: G, \: V3 A* b- `专利权 Patents
- W5 m1 @4 U% E9 D6 ]商标权 Trademarks, Trade names
^. B- @- B1 T0 F3 y著作权 Copyrights . v, l8 ~, B7 d) w* U9 s7 f) f& B* v& ]
特许权或专营权 Franchises / `" q5 }8 ]" V5 \9 b0 s
商誉 Goodwill 4 o1 {/ ^2 u& f5 O
开办费 Organization cost ' M3 t3 Y: g6 U1 I, N+ L8 o1 ~% m
租赁权 Leasehold 8 a9 X: ~3 V( n
摊销 Amortization C6 } S+ G* g* V
--------------------------------------------------------5 ^# `# { a( m6 I4 H+ ]) P
（8）流动负债 ' k! Z3 d% a0 a9 [& Q6 y+ O
负债 Liability 4 L7 W- Q9 q) q
流动负债 Current liability 0 C4 h6 D7 X4 H4 Y: K$ G+ n6 B
应付帐款 Account payable 5 i; S9 G+ |7 d$ S$ K; j" A
应付票据 Notes payable
) ^. h) X' F9 {0 \2 j5 _7 n贴现票据 Discount notes . f$ R8 v9 H& l% N+ b0 p& X
长期负债一年内到期部分 Current maturities of long-term liabilities
7 I5 m% B( m( L3 P. f z7 ?应付股利 Dividends payable % `$ o( L9 @5 d, l8 t; }
预收收益 Prepayments by customers
& F9 W9 J6 x: ?* e存入保证金 Refundable deposits , w; F: v3 o( y7 P
应付费用 Accrual expense
! \, W/ d/ Q" F- W增值税 value added tax
0 \' C7 P2 q/ u3 ^( h& S营业税 Business tax , P: x3 d" A! q4 V
应付所得税 Income tax payable 3 L6 v+ z/ N$ `' s6 ~
应付奖金 Bonuses payable
- c- e1 `! F. I- d6 ~ O7 o产品质量担保负债 Estimated liabilities under product warranties 3 v+ Y, e1 `" F6 P6 c2 X4 y+ l
赠品和兑换券 Premiums, coupons and trading stamps ) p0 @4 b3 A3 W
或有事项 Contingency - l; z& x ^1 l( C. t7 s3 u
或有负债 Contingent
! k! M4 J7 ~% o) d" t9 |或有损失 Loss contingencies
! F; h; m3 n8 D3 Q0 w, Z或有利得 Gain contingencies ; V2 K- R# j0 g, \
永久性差异 Permanent difference
8 @" V/ h. S5 R( S7 a$ X, w时间性差异 Timing difference
3 \ S2 [: v: N9 l应付税款法 Taxes payable method d) i. E1 ?5 j" i# u
纳税影响会计法 Tax effect accounting method 4 R/ B! h6 R% X3 D: o
递延所得税负债法 Deferred income tax liability method : v, q) r2 ^, C6 `8 \
# M7 ]7 ]. L8 \' I
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（9）长期负债 9 x, ^( J. X" u4 i
长期负债 Long-term Liabilities
0 F7 E4 V; F& S2 g9 H- U% z应付公司债券 Bonds payable ) E' u4 V7 s2 Z
有担保品的公司债券 Secured Bonds / ?! h$ d- R/ c! O( x- d
抵押公司债券 Mortgage Bonds 2 D& G3 }5 y8 S
保证公司债券 Guaranteed Bonds
6 y+ M H" c9 j8 @/ E# q3 [信用公司债券 Debenture Bonds ; X# \" g' y' r, W8 F x% w
一次还本公司债券 Term Bonds
2 ?: z/ _* F5 p% {分期还本公司债券 Serial Bonds 9 q+ c) F7 I' I! n* D) K
可转换公司债券 Convertible Bonds $ A! K2 @+ Q* D) C4 |
可赎回公司债券 Callable Bonds - I3 \# K/ @8 [ T) Q1 e7 N9 a
可要求公司债券 Redeemable Bonds 2 c/ j" ~; f4 J9 U
记名公司债券 Registered Bonds ; Y8 W0 P# S# `
无记名公司债券 Coupon Bonds
9 ^1 ?" c1 a. N, q& p" V9 u) J4 l普通公司债券 Ordinary Bonds 2 O- K O9 V' y& G) R0 a7 R
收益公司债券 Income Bonds
0 H% S# J) W3 n1 l5 A8 j名义利率，票面利率 Nominal rate 9 N( f# l: K# q8 K
实际利率 Actual rate ' ?+ `( J. h) J# [7 C1 w0 M& s
有效利率 Effective rate
6 k' l" k% i" h9 p ]溢价 Premium . F u) j4 o! r0 ?: ]! V" N, k0 q
折价 Discount 3 `; U% E. L0 o; P1 J
面值 Par value
" [9 A$ F4 P. F$ E3 s2 H& U3 J5 \直线法 Straight-line method
9 d! H# V2 T( Z( ~; g3 ?* ~. V4 w实际利率法 Effective interest method 9 o$ d) ~5 e+ i: n
到期直接偿付 Repayment at maturity 6 B; E7 J5 L& Q0 {. l) U: r
提前偿付 Repayment at advance 3 Q) c4 C( ~ p4 v( {. @
偿债基金 Sinking fund 4 G5 B. E" O7 P8 ?# d( g
长期应付票据 Long-term notes payable
( g8 ]6 V- ]/ O9 H$ v- H抵押借款 Mortgage loan/ b' T2 W& c; x: E7 U& p
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* i" \! N3 ]( k2 n; S4 L- u（10）业主权益 6 m/ B8 R* j0 }
权益 Equity 8 w# @: h9 \8 _& d
业主权益 Owner's equity
: q. R9 w4 a; P" ~. m股东权益 Stockholder's equity 8 u' S$ V4 X6 Z: E f5 Q( a" m
投入资本 Contributed capital
, j' N% ^! b; h( d# Z2 u缴入资本 Paid-in capital
% B) K" Z8 h, |# Q' e股本 Capital stock ) N- t' `6 A N/ {" ?3 K% c9 E
资本公积 Capital surplus 9 c! }* ^- D& |0 W; ~0 w: L! f
留存收益 Retained earnings % i$ n0 z4 X/ Q1 B, f3 a
核定股本 Authorized capital stock , T5 s0 ~! D, ^+ i
实收资本 Issued capital stock
; ?: g( l( Z! u4 Y0 h# N发行在外股本 Outstanding capital stock
3 m! z* Q1 B& {# n5 K库藏股 Treasury stock
/ x1 }+ m3 y3 C7 a普通股 Common stock
# U1 o/ m. B$ i6 z. E优先股 Preferred stock
3 @' |. f- ^) z累积优先股 Cumulative preferred stock
% m E$ q+ H! x非累积优先股 Noncumulative preferred stock 3 m2 W ]' \: J' f5 a8 F
完全参加优先股 Fully participating preferred stock ( S/ {6 E% i/ C; }9 F
部分参加优先股 Partially participating preferred stock $ Z# k5 u2 h2 r" m& [
非部分参加优先股 Nonpartially participating preferred stock `7 `5 Y/ R. C- ]: A
现金发行 Issuance for cash
" z0 k# }- j6 {/ f9 G% x8 ]非现金发行 Issuance for noncash consideration
9 J1 k' I7 F0 Z ]$ N. D0 o7 j6 ^股票的合并发行 Lump-sum sales of stock
: w0 x/ `5 B: Y. @( T7 k& }$ n8 O发行成本 Issuance cost " B' x* l3 D# D
成本法 Cost method
5 m2 ~) h' x9 v3 l9 H面值法 Par value method 5 @3 b4 x& ^& ^4 v# Z
捐赠资本 Donated capital % D/ }+ U# v4 \% G
盈余分配 Distribution of earnings % P+ {2 ?) T" h& K
股利 Dividend 6 J- V. M' }. ?" y9 z
股利政策 Dividend policy
# {, i4 Q( P3 d+ p宣布日 Date of declaration # d; B+ @ ]: M0 m+ `. R7 P
股权登记日 Date of record
- \" M& k5 a2 N* Y4 k0 c/ T* t除息日 Ex-dividend date
) q$ F" F" N3 @+ ]2 R2 a4 L股利支付日 Date of payment
9 ` h& ?' A: b+ _# P现金股利 Cash dividend
. d& w* f" v: V' D/ }, H- ~股票股利 Stock dividend % s+ p# X( ?+ s6 g6 W
拨款 appropriation
! m" M$ v& V# r, C: C( a0 O& g2 K------------------------------------------------------------+ W2 |1 l' {# ^; d2 X' d
（11）财务报表 - n+ N2 T( [3 Y9 m
财务报表 Financial Statement 8 [ a3 j6 _4 B" I% A) `9 z
资产负债表 Balance Sheet
$ L; R% m) r& Y/ C收益表 Income Statement ' r5 ~3 M3 f: ]
帐户式 Account form 5 @$ R" B3 y2 |) T" E4 s
报告式 Report form % K0 y5 V9 j7 N$ @2 [
编制（报表） Prepare ' o2 V" l, u; B
工作底稿 Worksheet
% |0 f' O" D7 U) k( g) u: c' p8 `! I多步式 Multi-step G; _! M6 s+ I2 Z* m( ~
单步式 Single-step & u# H. d U, {( p* |& x. F
-----------------------------------------------------------
( \7 W# U. h1 ?& e7 G/ e. s$ _8 E（12）财务状况变动表
% R; X& ]: T) l9 ~2 t9 s* u财务状况变动表中的现金基础 SCFP.Cash Basis 4 m4 n7 S& H" u' w4 C* n* {; L4 i- U
（现金流量表） * ]' Q7 W: U$ W4 s
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis . r% q3 l D( t- J2 ?
（资金来源与运用表）
4 q& x) E$ B2 b1 O& d营运资金 Working Capital 9 S, ]3 [2 ?$ J' S, G' d$ [$ K1 x
全部资源概念 All-resources concept $ l8 x/ h' ?, ]
直接交换业务 Direct exchanges 1 d! g+ k$ I6 v$ S
正常营业活动 Normal operating activities 8 T1 K, o( r, M1 L* a0 w* S
财务活动 Financing activities
$ U% f* v: J" i; o9 F$ n, W0 }" C投资活动 Investing activities # y0 c) Q" c R. `" s5 u$ D' V
-----------------------------------------------------------* s! x7 S0 \- H
（13）财务报表分析 U4 ^# Q1 m( i, ?
财务报表分析 Analysis of financial statements 9 E3 N% D! r8 H9 d
比较财务报表 Comparative financial statements / K& x) Q$ R' L$ G# C, E* d
趋势百分比 Trend percentage ) S# Z0 @( {$ I$ s) O
比率 Ratios
" `2 ~- y" |' b y" V# _# @普通股每股收益 Earnings per share of common stock / O, P- I$ }7 N9 w( ~
股利收益率 Dividend yield ratio
9 p% }2 p" r- R. u# L, K价益比 Price-earnings ratio
8 M. F+ b4 _# m" G4 u9 `; r N- ?普通股每股帐面价值 Book value per share of common stock 7 A \: B/ p$ j" I" R% H1 }
资本报酬率 Return on investment 4 W/ K. H( O5 b' O2 N7 B7 I
总资产报酬率 Return on total asset
& A5 k9 W& O: m2 W( |债券收益率 Yield rate on bonds 7 Y7 _3 p. m7 s
已获利息倍数 Number of times interest earned ' M! Y9 k! U( U9 L2 n s# R" O* E
债券比率 Debt ratio
) P) Z0 l% m+ _) F' x7 t1 \% u优先股收益率 Yield rate on preferred stock
! y3 ?3 I2 w& L5 P. S F营运资本 Working Capital
, D2 G- Z) Q* d( v. X9 T周转 Turnover
$ G6 s* W1 h- O O% n1 G% g存货周转率 Inventory turnover
$ f0 }$ K8 R$ W/ M应收帐款周转率 Accounts receivable turnover " k. I$ G' q1 x, g8 `
流动比率 Current ratio * M! e6 c+ E+ S C8 J- t S
速动比率 Quick ratio , p, ] q$ k/ G# ?
酸性试验比率 Acid test ratio
# T8 ^* X; g$ J9 Z$ r6 F/ T2 |------------------------------------------------------------
# u" r' J; y) T: I$ ]
, ~* E4 v' N7 ^9 T（14）合并财务报表
$ a+ H; c" h0 K9 e* Q1 M) H1 d3 U2 s! M合并财务报表 Consolidated financial statements 7 ^1 G7 ?* t" T$ X
吸收合并 Merger
7 }# e: ^" O2 @4 k创立合并 Consolidation
' ]" m6 i9 d, ~. L( `! [9 k' e控股公司 Parent company 1 ]3 Y7 d1 I9 S1 w, |' ^
附属公司 Subsidiary company 1 p; m( o2 Y7 t+ S' Q
少数股权 Minority interest
+ D7 C% c- Q6 S/ r% A5 `. ?权益联营合并 Pooling of interest
% k7 J0 t) l8 g. t; P S2 R$ b8 o. y购买合并 Combination by purchase
3 j' l" \/ S4 ^) v. e! P9 ?& A, b权益法 Equity method
4 u ~! U3 g: K0 L成本法 Cost method
$ q2 f' e/ M/ s5 m' n* O. z0 i n8 X% c1 v. R6 o! I# x$ i
------------------------------------------------------------7 C/ M+ y. C$ O v/ M, b i& P
（15）物价变动中的会计计量
! y# x8 g6 l5 o4 t9 z物价变动之会计 Price-level changes accounting - p6 T* ?; W1 z/ P A/ O
一般物价水平会计 General price-level accounting
7 e& V; { g* |. a0 e. O5 X5 L货币购买力会计 Purchasing-power accounting
" ~5 W: g( l: V7 I& H统一币值会计 Constant dollar accounting
- N2 q c9 X2 J( q3 ~4 Q历史成本 Historical cost
, i5 ]$ ]4 K* o; ?6 E& w" T现行价值会计 Current value accounting
5 L8 i1 R, q7 @% A2 G现行成本 Current cost B- @9 [9 d7 F/ A
重置成本 Replacement cost . ?- E w! |. L2 |- ~2 B
物价指数 Price-level index
! j$ j3 L- P& F6 C% e3 p O4 T国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 8 t+ n* r+ v9 r* N
消费物价指数 Consumer price index (or CPI) 2 R8 a1 n0 w- N7 D D+ n
批发物价指数 Wholesale price index 0 j' f6 J6 @3 p2 k8 M# }, @
货币性资产 Monetary assets $ e6 z+ e- ?. q
货币性负债 Monetary liabilities
! K H' I8 ]# U8 v, {9 c1 H货币购买力损益 Purchasing-power gains or losses
) y# Q6 C* B8 L资产持有损益 Holding gains or losses
: |5 k2 n. G/ l) F$ G) }' A未实现的资产持有损益 Unrealized holding gains or losses
6 V' {! }4 y7 F8 E+ h2 N' q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
