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（1）会计与会计理论 & G, b4 \4 G9 \
会计 accounting ' k& F+ Q# a& G! X' O+ l5 B
决策人 Decision Maker
2 B' Y( s5 C% T+ Z9 p3 t投资人 Investor
' p- D/ f7 J0 g7 n; g6 P股东 Shareholder
" S: q) V/ V: \; M) a9 O, n' }债权人 Creditor / ]' v% @( ?4 y- q/ o" y. j2 j
财务会计 Financial Accounting 1 G& b' t' n. m; N" ~+ ~
管理会计 Management Accounting * {$ C) \" d6 e& _0 y0 v
成本会计 Cost Accounting
* U, ^8 R! M, _" ~7 M私业会计 Private Accounting
5 R' k# _3 |% e公众会计 Public Accounting * E5 q+ N2 G/ I$ i# H+ ~; J
注册会计师 CPA Certified Public Accountant ; O0 h& y7 f! f% f
国际会计准则委员会 IASC # o8 c: C/ \8 T4 P2 ?' q
美国注册会计师协会 AICPA
: Y. ?+ `9 @' d+ [财务会计准则委员会 FASB 9 _/ a2 O2 E" j7 Q' v! J7 z; r- `
管理会计协会 IMA9 H4 ]; C' C: b
美国会计学会 AAA 9 c9 M. I3 w C- e/ |/ i6 R
税务稽核署 IRS / c+ M, X2 \( t5 I. R7 B
独资企业 Proprietorship
4 S* p* t5 v9 `, j* G( B. k$ G合伙人企业 Partnership
/ ^% \+ O& f+ g) L3 H8 \8 q7 c公司 Corporation & v! }% M1 ~( G& U# Q2 l; ?) V# Z3 }" o
会计目标 Accounting Objectives
" _( N1 c4 R6 g- ~9 i会计假设 Accounting Assumptions
* E& G0 p+ l* \' G会计要素 Accounting Elements
2 q% g3 L1 _2 t' e- z$ ~" h会计原则 Accounting Principles
8 u" B1 w$ _6 c, b会计实务过程 Accounting Procedures
1 \; m. y2 v( ~8 |/ J8 D! O5 U* P财务报表 Financial Statements 2 S* J$ |! P7 x7 ~6 b F4 Q3 {
财务分析Financial Analysis , c( l Q8 b% k- ~) z* J4 ^
会计主体假设 Separate-entity Assumption
! X* w" W+ f# S+ I7 i9 ?货币计量假设 Unit-of-measure Assumption * O% ?( l9 }* F7 ], f* o# u. b
持续经营假设 Continuity(Going-concern) Assumption , z3 o4 E: K/ h/ ]0 ]( |$ {0 o
会计分期假设 Time-period Assumption 8 [; l7 G3 t2 M, m
资产 Asset
, ^: y. N) G4 c1 |# K# r8 _4 Q% `负债 Liability
1 A- [6 A3 ]9 e1 D业主权益 Owner's Equity
- g W3 f3 p; t' U+ Z/ M收入 Revenue 5 ^0 G( d& V$ S' ^: ?& G
费用 Expense
, T8 ~9 r4 {# \& S1 T3 M: g+ V收益 Income * ~% j) ~0 h4 P @" v( B, g
亏损 Loss
3 M) [) x s& g7 |历史成本原则 Cost Principle
) g ~* i5 s4 X1 ` T收入实现原则 Revenue Principle
6 @: `* x( m3 E9 C) t4 k6 t' c' B配比原则 Matching Principle
- `1 L) a, j7 }全面披露原则 Full-disclosure (Reporting) Principle ) ]& J6 z5 p7 s! P; n
客观性原则 Objective Principle
. O! _0 y5 Y' }1 V- s一致性原则 Consistent Principle
% F9 u; u& J' y: M可比性原则 Comparability Principle ) \1 ]* S$ s0 U* `5 Z( N
重大性原则 Materiality Principle
8 J5 \: S- h1 F0 X* M8 V2 W8 U稳健性原则 Conservatism Principle
" a x0 Z; _" X O8 R3 r5 `& K3 L: i权责发生制 Accrual Basis
- u, N- e( x0 {现金收付制 Cash Basis
3 [3 A/ a" z9 k, g J财务报告 Financial Report 1 T" L. t; e- s
流动资产 Current assets
# O; |4 z% x2 v. \' i6 V流动负债 Current Liabilities
, [# c5 M( l9 a# [% A长期负债 Long-term Liabilities ( P) W) r* Q# }
投入资本 Contributed Capital * ^1 I2 |( d, U8 T3 Y
留存收益 Retained Earning
6 c0 W' y* e% [7 @) ~8 O. T
2 Q: J5 h5 N" F, [- u------------------------------------------------------------6 z0 E& \. H/ \1 a" C7 O' D
（2）会计循环 4 n x. i/ d) V, r
会计循环 Accounting Procedure/Cycle % e2 @2 m K9 I3 A" E' e$ I
会计信息系统 Accounting information System
, C- b' U( l0 R0 }# n3 i% \* F$ w帐户 Ledger ( x8 J( Q5 D! w; }+ j' S
会计科目 Account
& X0 F6 L }8 K( o4 F* D会计分录 Journal entry
+ R( e& \ g- X3 J% l原始凭证 Source Document ' j9 g, M" R% K3 ~) _# R7 P% R c
日记帐 Journal
' f, h1 J$ \# R总分类帐 General Ledger 2 b# ^# j0 a& @6 C
明细分类帐 Subsidiary Ledger - Y, V- n$ i; w, N7 k" F5 f9 L
试算平衡 Trial Balance
) d( Y) b9 U5 W现金收款日记帐 Cash receipt journal
% f3 X* v, q# a+ J5 ^+ P% z: y现金付款日记帐 Cash disbursements journal : H8 D @4 h0 M
销售日记帐 Sales Journal
) }+ g& T+ |/ G) r; L9 H4 _购货日记帐 Purchase Journal
, z- a. U& Q8 O, l! c' H! T M# O+ t普通日记帐 General Journal
) w) L! g+ I V3 G$ G工作底稿 Worksheet 8 P4 i. b- O. H! _) v
调整分录 Adjusting entries
+ X3 t! }( R% Z+ ^& y0 q结帐 Closing entries
H6 }$ M: b# O% O1 `; |/ Q' q4 ^
7 n" x' p, u9 u0 ^; J9 S Q---------------------------------------------------------- k8 Y7 f |. ^6 C: }
（3）现金与应收帐款 5 J8 e! Y# Q. Q! u- L$ \7 n' b
现金 Cash
1 z- t6 \" _/ j+ Z; C8 d8 `) r+ K银行存款 Cash in bank & h+ b! w: S3 u6 F: e4 u
库存现金 Cash in hand . X; D* D5 R4 t) A
流动资产 Current assets
5 a7 M& @* a- N% X4 q偿债基金 Sinking fund
" T% I, Z0 c& K1 d+ k' ~$ y- z定额备用金 Imprest petty cash 2 [* C3 ?4 S6 j1 a
支票 Check(cheque)
3 b: G' x1 k2 d9 f银行对帐单 Bank statement + X! x# c# t. k; @( K' G
银行存款调节表 Bank reconciliation statement - @% W* |( o: ]( X1 t7 X
在途存款 Outstanding deposit : G( Y0 a6 {$ y9 m) C
在途支票 Outstanding check
1 i" J7 c9 v3 H4 ^3 o) ]! g应付凭单 Vouchers payable b6 V6 N- }4 U [1 V. x5 h; _
应收帐款 Account receivable / p) H) O4 k" P8 Q6 p% j
应收票据 Note receivable
/ a4 Q$ z7 v/ E& K/ p- K# s起运点交货价 F.O.B shipping point
0 `* R9 U7 |4 \; ^目的地交货价 F.O.B destination point 2 ] \7 R1 R. t, C
商业折扣 Trade discount . G7 e/ J' C# H# q" `5 i% e
现金折扣 Cash discount
5 v$ {* d1 W- `销售退回及折让 Sales return and allowance 4 R, t% V9 ?3 F: b8 D/ m
坏帐费用 Bad debt expense - R2 C+ ^$ v3 I6 C7 B
备抵法 Allowance method
2 S0 B9 r" B% o: E0 x备抵坏帐 Bad debt allowance . J2 l% C& B0 C" O4 k
损益表法 Income statement approach
) Z7 ?: F4 m6 l* V6 U, J# w资产负债表法 Balance sheet approach
5 `- A" i _# I: |帐龄分析法 Aging analysis method ! d6 W9 [8 _- c4 N, @4 H
直接冲销法 Direct write-off method
+ m: V+ Q/ {) S; J. O8 I' A带息票据 Interest bearing note . I5 W0 ^: j2 F; W( x2 `
不带息票据 Non-interest bearing note
6 K9 ?; b. d3 f: E! X出票人 Maker % r, p) M+ o/ F# P& O4 ^
受款人 Payee
8 B! ^. x6 s5 @ y% t本金 Principal + m- f+ n4 U. y, i
利息率 Interest rate
" [! D7 @% [8 C. S/ Z u到期日 Maturity date
! P" Z* ]! Y# X本票 Promissory note
) _; f% T' O+ N* z贴现 Discount 4 F- O6 d9 Q( }: M) |/ Z* j' A
背书 Endorse
$ s) v/ q* M' a% k3 P拒付费 Protest fee 5 Y% Y# r* q2 A7 T8 ?* Z
w( Z; f; _* V6 i/ ~" J, ~/ G
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/ D/ d* H" C( H( s( C（4）存货 ; W/ p E8 ?5 O3 ?% }# o9 m; R9 `
存货 Inventory
* M, N, j0 y" E) x: |# h/ R商品存货 Merchandise inventory
1 f: k3 o) x$ R* [8 K# [产成品存货 Finished goods inventory
2 b9 d2 j0 w2 ?" O" d在产品存货 Work in process inventory 1 ?! K6 \/ r; b+ t+ i. g
原材料存货 Raw materials inventory 7 w5 Y) Q2 F* Z4 g5 T0 M1 K
起运地离岸价格 F.O.B shipping point
( J* l+ U: W' S6 Y+ t0 f目的地抵岸价格 F.O.B destination + U, [/ `1 ~! \6 q' X
寄销 Consignment
2 E) @8 M9 l @" \寄销人 Consignor ( ?8 n# \8 E. N
承销人 Consignee * i% J/ @% q0 Y
定期盘存 Periodic inventory
4 D5 |# ~$ p; E. O永续盘存 Perpetual inventory7 ]4 d! Y1 N5 p5 ]" ~0 @, K" s
购货 Purchase 1 r! K1 z* Z8 V
购货折让和折扣 Purchase allowance and discounts $ f- [; }/ K$ D0 J0 |( p
存货盈余或短缺 Inventory overages and shortages
# \- L& ^/ G% b+ J分批认定法 Specific identification 4 J# }2 ]- b5 A$ Y0 |* _
加权平均法 Weighted average
# Y) I# c+ v+ i a' n7 e先进先出法 First-in, first-out or FIFO
. v1 w$ W9 \; J5 R) s2 }后进先出法 Lost-in, first-out or LIFO
1 e2 i: @9 u3 u; v+ a- }* A' `移动平均法 Moving average
( ?1 g; p& H6 o& W+ }2 L# |成本或市价孰低法 Lower of cost or market or LCM
0 L) M! U1 Q, J3 k8 n市价 Market value
/ V0 L# ?+ p6 f9 e2 q: D重置成本 Replacement cost
" U6 ~' X% K% Z, o4 \可变现净值 Net realizable value + F3 _& K6 d7 x {7 {* [8 j/ D- S- Z
上限 Upper limit ( H3 S. d: I: _) b. N" a
下限 Lower limit 9 U2 d I/ v+ y" p' r
毛利法 Gross margin method
! P: ^, u5 U5 `* R9 ]# S2 _# `+ I, u零售价格法 Retail method
$ E# E) d3 ~% w* W6 I5 B成本率 Cost ratio + m! l0 i1 N7 s' X3 E, g8 n; S# c& B
, C B; {7 A% j" [4 }& L. Y
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% \* |1 F; D5 M4 t) M- s* h+ b$ d2 u（5）长期投资
) V# T R0 K& @" t7 X长期投资 Long-term investment
/ E G6 l) P& {, ~- Q9 R. D长期股票投资 Investment on stocks : b+ f$ u7 M. G, K8 T8 g' U$ l4 u
长期债券投资 Investment on bonds " Y, x4 x$ {0 }3 d; c" D
成本法 Cost method , s& j+ r: O' u [
权益法 Equity method
3 K9 U9 o7 t$ |! o* v; V+ N. w合并法 Consolidation method 9 _0 _ X$ ^( G) l
股利宣布日 Declaration date ) S; t& \# ~9 ^& ?
股权登记日 Date of record
8 H' R- V! ?0 S5 J$ w) c+ _& q6 s除息日 Ex-dividend date
) i" ~7 }" A: E" F3 P! ]付息日 Payment date . |: @% l9 f: m S5 _3 w
债券面值 Face value, Par value
& n$ Z9 y8 L" m- o债券折价 Discount on bonds 0 c; O5 b# w* v7 R7 s" x& e7 X, }6 u
债券溢价 Premium on bonds i: Q/ J7 [# Y+ M' W/ M
票面利率 Contract interest rate, stated rate 1 R4 y# O9 Y1 P9 m# j
市场利率 Market interest ratio, Effective rate , q2 L+ G, V6 c6 D
普通股 Common Stock
# v+ O2 Y ?, d( l% _优先股 Preferred Stock
5 a7 `, t: ~1 m# c3 l现金股利 Cash dividends
/ M, ~, A& w @6 ?股票股利 Stock dividends 1 r3 z9 d* T( z
清算股利 Liquidating dividends
* S. f( F9 r! y到期日 Maturity date . o+ U; f4 P% D3 s) F& G7 Y9 A f" d
到期值 Maturity value 4 ^$ x5 @2 z' I$ O3 f
直线摊销法 Straight-Line method of amortization , l6 |8 N* o- c( [6 V/ `$ X
实际利息摊销法 Effective-interest method of amortization+ K; O; L; ?4 _" o1 O- E
1 ~8 \' T! c# z2 A7 ^% Y( C" [
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. ?1 y8 s6 _- J; l' r1 T（6）固定资产 - \9 _- R. E& }! R2 k% `
固定资产 Plant assets or Fixed assets " @0 q, h z/ a! |9 T% H- I2 m
原值 Original value 1 `5 w* y" y6 a% F
预计使用年限 Expected useful life
2 U+ n$ a" l/ F9 I( p3 q预计残值 Estimated residual value ' K8 Y: b5 ]4 u d( b0 W: }
折旧费用 Depreciation expense
+ `1 O0 o1 @: H' Q累计折旧 Accumulated depreciation / b' I/ u! U0 F+ b# |9 |0 y* C
帐面价值 Carrying value
% x- h! d' V9 |6 u4 x1 V8 ^应提折旧成本 Depreciation cost : C# J5 e+ A& _8 h
净值 Net value 3 ~+ b: p5 ?$ G: t* e8 f9 t
在建工程 Construction-in-process $ `+ X% h7 R: r. [6 y: s# A6 D
磨损 Wear and tear 2 y- f5 F7 Q3 a) N1 Q- ?
过时 Obsolescence
3 L+ I( P0 _; d7 e直线法 Straight-line method (SL) - n9 c1 Q) z: s i! y1 q
工作量法 Units-of-production method (UOP)
6 t; _5 A% j* C3 _ t5 u加速折旧法 Accelerated depreciation method 3 v) P1 l2 e7 R4 |9 u0 z; ?
双倍余额递减法 Double-declining balance method (DDB)
! x# [; ~8 [. d1 B* b7 s年数总和法 Sum-of-the-years-digits method (SYD)
. s9 K. M" n7 G* o以旧换新 Trade in 5 s# z; R* ~6 I1 ?8 m$ W8 y2 ^
经营租赁 Operating lease
# `. V4 ^. V7 {" f6 E6 h6 ]融资租赁 Capital lease + L. j7 q2 ~* ?: z/ L
廉价购买权 Bargain purchase option (BPO)
. C7 E* z& \6 d! U2 ?3 c0 U0 ^资产负债表外筹资 Off-balance-sheet financing # C" d3 s1 O3 b: A7 x
最低租赁付款额 Minimum lease payments
9 j; K# ] I5 q4 X4 @--------------------------------------------------------; J* w2 y* t2 `1 V1 J& [
（7）无形资产 & e* ~9 f$ E; D( T ]$ R7 S
无形资产 Intangible assets " d1 J7 E. h; y \
专利权 Patents & k& `* A6 ?2 x* E& ^4 g1 L. o
商标权 Trademarks, Trade names 2 C. J3 z, ^0 a! A
著作权 Copyrights
* a0 z9 ]" @4 Y4 k' v特许权或专营权 Franchises
$ x$ Y* m" O* f+ D% {商誉 Goodwill
7 }" r) C$ S3 t; N开办费 Organization cost
4 V. z& b0 S" G7 v! p租赁权 Leasehold
5 n. q0 _' Z( m' l/ W摊销 Amortization
! X* e' O5 H g/ ~2 y# i--------------------------------------------------------
) q7 l; Z9 E$ E2 O* c- t) V1 U6 t K% k（8）流动负债 # A; z* ? Y3 d4 K9 M7 @' S8 h4 z4 |
负债 Liability
! _5 V$ z) L: U; V2 T( `( K2 n$ v流动负债 Current liability 2 Z# Z- s' Z3 q& B. K i! Q% @
应付帐款 Account payable " q3 I: A- `/ d$ f' i! k( z
应付票据 Notes payable 3 k) A/ |; D+ [
贴现票据 Discount notes
' W! |0 E& B, \1 U; D5 C长期负债一年内到期部分 Current maturities of long-term liabilities0 c+ h- t! g. L1 L! D
应付股利 Dividends payable 2 N5 U! a$ T+ B" b I) H4 |- [
预收收益 Prepayments by customers
$ D. ~2 V' f4 Z8 m4 D( h+ T$ |, m存入保证金 Refundable deposits ( T V8 ]$ T" q0 Y
应付费用 Accrual expense $ n2 u% t/ v* K! y1 p& E
增值税 value added tax ' |* _1 F/ Y" W) E8 ^4 W* F
营业税 Business tax
1 T: D5 D9 F8 o; w/ R. C M应付所得税 Income tax payable
1 y# C( T( t- b) e, M$ C应付奖金 Bonuses payable
; t6 [' N: J& G( s产品质量担保负债 Estimated liabilities under product warranties ; [3 a; o7 t5 s/ i( p+ U3 _
赠品和兑换券 Premiums, coupons and trading stamps
3 K3 d7 w/ p, q或有事项 Contingency
+ C& \2 y0 Z" q或有负债 Contingent
; Q; e6 _+ ?; f7 A5 q或有损失 Loss contingencies
# y, ~5 C, e9 n! L p( r- [或有利得 Gain contingencies " w( @7 }/ r/ R Y4 g4 F0 F
永久性差异 Permanent difference
5 e D) O8 r* P: r, o时间性差异 Timing difference
) g5 ]6 I0 H0 ^8 R% c, N应付税款法 Taxes payable method % B& w/ G5 p% B4 ^, m: ^
纳税影响会计法 Tax effect accounting method 6 _1 [* l @! h% B! {/ j" S5 D
递延所得税负债法 Deferred income tax liability method . F& H: v! O: v- g- `! u& D7 d
7 _; @/ P& e! Q- w, N
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7 d3 @! v$ v; |9 Z9 [( m（9）长期负债
. E, Y6 l! o1 h& ~* @- G3 `长期负债 Long-term Liabilities
2 O2 J$ v3 v7 `. p3 V: E( P应付公司债券 Bonds payable
& B$ S; ]# D) G, S0 p0 x有担保品的公司债券 Secured Bonds
8 B6 s- Y; u: z9 w! f- B抵押公司债券 Mortgage Bonds 8 \" y+ r% d+ x: f, d( k: Y+ G
保证公司债券 Guaranteed Bonds 8 I/ t% {' j& v' `* `# p. c3 ^
信用公司债券 Debenture Bonds 0 y3 j; a5 n" b$ l# N/ N
一次还本公司债券 Term Bonds : x: c2 R* _; u, O P- s
分期还本公司债券 Serial Bonds # R# M: V2 R4 H( {. |- n7 ]
可转换公司债券 Convertible Bonds ( d8 x% O0 a X, I1 `
可赎回公司债券 Callable Bonds ! w+ g8 Q% T- |' l+ `
可要求公司债券 Redeemable Bonds ; X2 F, A7 I P D
记名公司债券 Registered Bonds ?, E, G2 S! M; @3 g# f8 R- s
无记名公司债券 Coupon Bonds
2 U& l8 x: A' _( o# k3 `. _普通公司债券 Ordinary Bonds ! f( m- v6 F$ [$ K
收益公司债券 Income Bonds % C7 a. N- w }2 A- r4 k
名义利率，票面利率 Nominal rate
9 s; o# Y& H F实际利率 Actual rate , b1 s4 w+ W6 C, T; o* x# L
有效利率 Effective rate
6 W2 X x( R6 R4 U2 Y溢价 Premium + ?" i! M# m Z' l+ D# s- j- s
折价 Discount P$ c; x5 a/ \; ~$ p7 ^1 \
面值 Par value
R+ P0 K+ K8 e. v) ^. ^直线法 Straight-line method ' W2 z+ ?/ B) T3 e
实际利率法 Effective interest method * n" \$ n) s6 r8 j7 E; z$ f
到期直接偿付 Repayment at maturity
9 ?' H Z( E3 ` S x( f提前偿付 Repayment at advance
( ^7 [( P9 s0 S# |5 f偿债基金 Sinking fund % _- s1 @( }* i: {
长期应付票据 Long-term notes payable
# k* j$ \8 A, K- l- g抵押借款 Mortgage loan& l/ x% {. y/ s* v% }8 ?4 U4 ?
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8 d% Q0 _, m% O1 F（10）业主权益
2 m0 b' a! u! Y: l权益 Equity
( L1 a2 ^3 N& t( U- G1 \业主权益 Owner's equity
' @; \) Y1 Y1 Q股东权益 Stockholder's equity
0 R- W& M% F$ A6 o! h+ W. x$ k0 E1 C投入资本 Contributed capital # F& b+ n6 B0 \7 Q
缴入资本 Paid-in capital
4 @! y' }' K/ Y6 s股本 Capital stock
) C# o0 d. P" V4 Q- x资本公积 Capital surplus 3 W: `. G" t* O* \" t$ y c
留存收益 Retained earnings
2 ~1 v) k t) b0 z' m2 E; |& ]- x核定股本 Authorized capital stock
, S+ h. m8 u+ Y1 B+ f2 [ a) M实收资本 Issued capital stock 8 G+ f& T: T/ ]
发行在外股本 Outstanding capital stock
; H# `* V) ~6 N库藏股 Treasury stock 5 r1 q+ q5 Y8 I! _
普通股 Common stock
' P: x+ z4 _, o& v- b5 R优先股 Preferred stock ( f. t$ i2 d6 A5 h' ]- O
累积优先股 Cumulative preferred stock
# p+ C- h. F/ W; _8 H2 f7 T# B& ?3 u非累积优先股 Noncumulative preferred stock
0 }) D, p9 F2 q# W3 c+ y完全参加优先股 Fully participating preferred stock
) l1 k6 T' z1 h9 ?部分参加优先股 Partially participating preferred stock
s# @7 L& z( \/ o* D/ S7 ^非部分参加优先股 Nonpartially participating preferred stock ( [) \" ^1 f/ Y+ H+ ]8 ]/ [0 |
现金发行 Issuance for cash
$ k- @9 M3 T4 y% G" |2 W非现金发行 Issuance for noncash consideration
' }% L( K7 y- \2 t9 i股票的合并发行 Lump-sum sales of stock 3 ?9 m5 H. \( F" j
发行成本 Issuance cost
+ W9 F* s) T! e- O; A9 J成本法 Cost method $ M" \4 ~; i- J, Z& Q
面值法 Par value method : f8 ?: o d i' }$ A3 S- [6 g
捐赠资本 Donated capital
. d% j& I/ m1 Z' r, W; @; J盈余分配 Distribution of earnings
$ X; D! D2 I7 O6 j股利 Dividend
' e$ Q# b6 V% `股利政策 Dividend policy
6 H# w. W6 C6 S宣布日 Date of declaration * n3 g* g X. f+ Q
股权登记日 Date of record
# N ~' _' v" F) R除息日 Ex-dividend date
) Q' c. _$ k7 K1 S+ V' c股利支付日 Date of payment
! J$ C" c1 z( S5 |现金股利 Cash dividend
6 r* O! k2 Z. q8 g- `. K股票股利 Stock dividend # P1 R. t1 G& \% B3 q
拨款 appropriation
# W9 B# r8 N6 [ @------------------------------------------------------------
% d% _1 z. s& H- V' a; U（11）财务报表 ) a, H' D( a, w, r3 n r
财务报表 Financial Statement - u6 y" s+ A# ]# W8 Q* G2 C" y+ N. J
资产负债表 Balance Sheet , p6 L: U8 C/ z; K$ H
收益表 Income Statement
L \5 z9 ?* p$ b' J& \! n帐户式 Account form , ]% p" i2 u5 `/ [4 p
报告式 Report form
/ g, J7 s5 c5 w% ?+ v编制（报表） Prepare ! ` x9 I& d9 G/ ?
工作底稿 Worksheet ' C" V0 r: D6 s1 }
多步式 Multi-step ' |! I& P+ r# o
单步式 Single-step + v% R" @5 P6 a, j) `0 Z$ k& Q
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2 J+ s7 |6 V" E5 z8 a/ Q/ i（12）财务状况变动表
& ?- S3 H# N% W& o$ l财务状况变动表中的现金基础 SCFP.Cash Basis 7 D5 p/ V, Y) L# Z6 O
（现金流量表） / [4 `& [& ?! o& X
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 8 X% a8 P0 I, I- l6 l0 f: ]* B3 m& E
（资金来源与运用表）
! D3 f7 ?/ M1 G8 |# h3 z营运资金 Working Capital 1 Z* j% l9 L1 X8 W( m
全部资源概念 All-resources concept
1 \9 v6 W, a8 U直接交换业务 Direct exchanges - }" V7 J! J2 t) a& q
正常营业活动 Normal operating activities
' C2 g6 j+ B" u9 T* R8 V( ~6 x财务活动 Financing activities
# P: J/ \- ~( k投资活动 Investing activities 1 {* S# M) L/ D- U. j
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2 r6 ~& T" d' e/ M& M（13）财务报表分析 5 }1 M! |8 |9 |1 H, X' t# n. h
财务报表分析 Analysis of financial statements
' Y: |: E7 D" p; T* ?" D4 D/ @: W比较财务报表 Comparative financial statements
2 b3 x. g! F8 \& a! e趋势百分比 Trend percentage
, {! D; S! O1 f3 ]3 K/ S5 f# @比率 Ratios
2 p) I! D0 Q2 W2 i普通股每股收益 Earnings per share of common stock ! {/ a1 Q- T" [6 R. M2 }
股利收益率 Dividend yield ratio
7 p. `" S' @: _# y价益比 Price-earnings ratio
1 K& ]7 {8 K: ?* H0 k6 [' G2 S普通股每股帐面价值 Book value per share of common stock
2 m5 q2 V" [9 s6 G" \5 z资本报酬率 Return on investment " h) Y9 @ {8 U0 i
总资产报酬率 Return on total asset
% @3 t1 U1 k4 Z) {0 d债券收益率 Yield rate on bonds + H4 B r t) c: N7 n. H+ g. {6 Q
已获利息倍数 Number of times interest earned . D I$ Q4 E& C, k- F) D
债券比率 Debt ratio + N4 P9 i# J" g2 R! ?& q
优先股收益率 Yield rate on preferred stock - E. H7 _7 f7 k5 {2 P
营运资本 Working Capital & m* O/ @0 C& i3 R4 r
周转 Turnover 3 h: Z6 V- n/ H% i7 d0 X# n- p4 E
存货周转率 Inventory turnover . |8 D1 O, c' a9 U7 M4 W$ X8 y
应收帐款周转率 Accounts receivable turnover 0 g5 f- ^5 o: W4 m9 U9 g# p
流动比率 Current ratio
6 z: G/ H$ m; }3 y9 R8 Z) ?$ c' }速动比率 Quick ratio + x+ }* z0 v T2 X$ V
酸性试验比率 Acid test ratio
; n, J* m4 Y( q4 H------------------------------------------------------------ + ~) n7 o8 O7 @; T. T3 h6 L
1 _ I- I# e% u q2 `/ |（14）合并财务报表
& T9 S" R2 w6 l* v7 E' R, g合并财务报表 Consolidated financial statements
% l2 `% W; o, g1 B* q吸收合并 Merger & w* W9 W7 M. s) m* B7 t! o: O
创立合并 Consolidation 1 P6 n8 s6 @: X, f6 G* _# B
控股公司 Parent company
5 N# X, G5 Y. h- o' W0 V O( m6 w附属公司 Subsidiary company ' E. L$ ]2 P1 ~' }9 \5 e$ H/ W4 |
少数股权 Minority interest
4 p( x9 j$ B* x; S+ W {/ v权益联营合并 Pooling of interest . K9 J1 ?/ d9 x. O0 E7 F
购买合并 Combination by purchase $ ~/ D) N+ l, ~2 L* w- c
权益法 Equity method
" X9 q6 O7 F( n4 z' _( v成本法 Cost method
! O$ f, K9 Z1 h
' l" C( ?+ s% ~------------------------------------------------------------* [6 O# ?3 D6 `% W0 S: P0 |
（15）物价变动中的会计计量
( X1 B* O1 k& _5 f+ f: P物价变动之会计 Price-level changes accounting * l) y& ~4 Q" R9 w. ~! L
一般物价水平会计 General price-level accounting
* o7 |! M6 W3 h* V0 v; G$ I9 N1 W9 o货币购买力会计 Purchasing-power accounting % F7 K- R0 t8 Y
统一币值会计 Constant dollar accounting
" v% ?, y; [7 o, [历史成本 Historical cost
, I7 Q7 v8 C) C现行价值会计 Current value accounting
* e3 t* q9 z- D( O现行成本 Current cost 4 b1 d) _) g) ^0 c7 e. |8 u( a' w
重置成本 Replacement cost
b; v1 B4 v% |9 L, S+ K' v3 a物价指数 Price-level index & U1 G8 y' H; w' y/ }7 A
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' P. m; H) g4 c% D+ U2 ?
消费物价指数 Consumer price index (or CPI)
2 ^& j4 p1 l8 c( Y7 v- n批发物价指数 Wholesale price index 5 `7 ~, [% E% i8 B9 k
货币性资产 Monetary assets 8 x! a8 N4 r ?0 f
货币性负债 Monetary liabilities 4 {& q" q7 d8 j" o2 q/ @
货币购买力损益 Purchasing-power gains or losses
0 q. d( @) F2 [资产持有损益 Holding gains or losses 6 j7 j4 {, A0 F0 m# E# c& b5 Y
未实现的资产持有损益 Unrealized holding gains or losses & p, S' d z5 ` m* v6 t7 U1 C
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
