 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
, M8 a J4 w: N' [会计 accounting : [- m& d d# {& g- R! P' O
决策人 Decision Maker & D: |& A: B% y, d
投资人 Investor
~9 t" C7 O) P& b& q" J' y股东 Shareholder
, j/ M% E0 f7 w P% D/ r. j债权人 Creditor
% A% D6 b- N! T# E* g财务会计 Financial Accounting / b& E# X: d7 n9 W8 P D2 @& q
管理会计 Management Accounting
/ ]- H% u9 A) y4 d$ m成本会计 Cost Accounting
4 E. S' ^. B" O7 Y1 O- z私业会计 Private Accounting
0 g' `! t9 w& N9 |; a公众会计 Public Accounting
7 z! A* D1 Z" }+ s5 Z( R+ M注册会计师 CPA Certified Public Accountant ; v. g: S$ L, H% }3 w6 s1 Z
国际会计准则委员会 IASC
% |8 ^2 c+ T* q( O& h美国注册会计师协会 AICPA
. y8 h2 ~8 Z- f+ F, u财务会计准则委员会 FASB
2 }* m2 N1 ~) a' Q: m- R- |管理会计协会 IMA
, B, j0 p: L+ \8 w3 C* U$ t美国会计学会 AAA
" _' G* |( O$ G$ s1 g税务稽核署 IRS
. G# M9 _' }& v# P7 F独资企业 Proprietorship 3 z0 D" c0 a# g/ E+ X3 m
合伙人企业 Partnership
. S [. [( [; [公司 Corporation
2 |0 m& X2 P% [会计目标 Accounting Objectives
# Y% ~8 Q- o1 q/ W7 B% ^会计假设 Accounting Assumptions
7 C$ b5 l1 p& y- l) D+ O会计要素 Accounting Elements
( B) K/ ?1 i3 q会计原则 Accounting Principles
, r! V3 m9 S* f( H' L会计实务过程 Accounting Procedures % k4 L" d4 D# U
财务报表 Financial Statements
! ?: X0 o" ?) Z4 R. y' r财务分析Financial Analysis * N2 s, M/ a9 b( D/ U, W+ O
会计主体假设 Separate-entity Assumption
0 ]+ i. H( h& v% B" f" \$ p货币计量假设 Unit-of-measure Assumption
: e5 h( H! y; @& _: c持续经营假设 Continuity(Going-concern) Assumption
: ~. ~% ^6 g: Q: V9 }, O' S会计分期假设 Time-period Assumption 7 X9 l+ N! {$ B; G8 H5 g
资产 Asset ' X5 T1 R& U8 Z; ~; b3 n( Y. Q
负债 Liability
& s" @2 _) w3 y* X7 \7 ]2 F3 X业主权益 Owner's Equity
( d% n- o0 F) e* {, d收入 Revenue
1 e2 }/ d. x$ I9 `, {费用 Expense
7 T2 P" h- k& J5 ?收益 Income
; t/ B+ i7 n: ~% c) e/ \. `亏损 Loss & b7 Q6 M& {$ B$ x2 D
历史成本原则 Cost Principle 4 S9 s( h# z: H5 }' C
收入实现原则 Revenue Principle
' ?! i' B1 m( z2 w/ r; \) g U配比原则 Matching Principle & ^7 l0 [+ s4 v" c) ^+ ]6 Y) O2 d& W# i0 r# g
全面披露原则 Full-disclosure (Reporting) Principle + m' h! s3 l! u- i! S/ u
客观性原则 Objective Principle 1 n, A7 \- P) n6 S+ F( I
一致性原则 Consistent Principle
& A Z/ c! Y S8 E* E1 c& A可比性原则 Comparability Principle
$ z5 w; b0 D0 r) ~# ]5 [, k重大性原则 Materiality Principle
8 Y! T/ d& N8 z- J9 r7 `稳健性原则 Conservatism Principle 1 {7 L5 g1 W8 n5 ?0 N+ x! z) ?
权责发生制 Accrual Basis 2 j0 f" O2 D0 }3 {$ L4 W& h
现金收付制 Cash Basis
4 W1 [) F! W2 y4 x* A财务报告 Financial Report
; ?5 k" U1 W$ k# J5 |$ d& E流动资产 Current assets
; r5 z4 `6 W+ X D! L I流动负债 Current Liabilities 2 q; d7 A2 |, }
长期负债 Long-term Liabilities
" w- V+ o1 _8 l2 U' S7 ~6 H9 g投入资本 Contributed Capital
$ v' _5 ~/ k, U9 d留存收益 Retained Earning h$ d$ x' W& b v, x
6 B4 U$ n2 H5 L$ y# H& Y. T
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+ A5 E+ X3 W1 [8 L3 _（2）会计循环 # \; n9 a8 I1 [6 |. `
会计循环 Accounting Procedure/Cycle
, _3 g7 A0 G6 I1 _. m会计信息系统 Accounting information System ! d7 Y I2 a% i- x B3 b0 }) M) P* r7 ~0 e" b
帐户 Ledger
3 q- Z/ W& h: A u4 N7 c3 C会计科目 Account
+ s3 E8 X, H7 \: V2 J) u会计分录 Journal entry
; F M4 W$ R7 v% h4 m- I原始凭证 Source Document ! ~' B4 l( E6 t2 I: P3 F# ^
日记帐 Journal / ^4 g8 h+ v( x
总分类帐 General Ledger
7 x; g A' {& E, g) _! k$ e5 f明细分类帐 Subsidiary Ledger 1 [! a6 g9 }% Q7 j
试算平衡 Trial Balance
2 O( t+ V5 X2 {( E3 I现金收款日记帐 Cash receipt journal
9 G: ~- {& g% V( E; c6 `9 `现金付款日记帐 Cash disbursements journal . H# e9 b( ]$ i- n
销售日记帐 Sales Journal
5 Y! o* X; ^$ s7 k9 @8 c( f购货日记帐 Purchase Journal
5 b6 t6 e+ [5 O普通日记帐 General Journal
- @/ W. r$ F8 ]2 d3 |% D工作底稿 Worksheet
. [; \' V9 W" _调整分录 Adjusting entries
# S4 m' b5 ?, L结帐 Closing entries
* k8 V8 ^# Q7 @+ d w2 C1 s" a7 O5 b* {- m4 m0 I- x- @
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（3）现金与应收帐款 $ ?, ^7 n) @* X4 F+ |% f7 \4 f( u
现金 Cash
# x# h) R& ?5 l. m& R& {9 R; c% J1 r银行存款 Cash in bank + S s5 @6 S' [5 V8 _/ Y
库存现金 Cash in hand ; |4 P+ X" J1 E. T: F+ M! K
流动资产 Current assets
7 P X6 Q9 p* T2 a8 d, L# q偿债基金 Sinking fund
) V7 u' A8 E1 D; [4 |定额备用金 Imprest petty cash : V+ J$ m7 L8 {! w
支票 Check(cheque) / Y( g/ I$ F' V
银行对帐单 Bank statement 7 ?( |1 l3 r+ @3 t4 Y: A% |
银行存款调节表 Bank reconciliation statement
- |$ M- t$ E- v4 z% I在途存款 Outstanding deposit
$ I0 a5 u4 s" P6 N S在途支票 Outstanding check
! m6 e8 J2 i% b" y+ C( z1 X应付凭单 Vouchers payable
+ q- I, [0 s5 f% \# U+ d- u/ H' L应收帐款 Account receivable , k- Y0 Z/ g5 w5 _ s, N( {' [
应收票据 Note receivable : k' O1 T! f5 x4 I% ?) M8 G$ M9 ^
起运点交货价 F.O.B shipping point - e! j, [, z* @
目的地交货价 F.O.B destination point $ G& V. G- \1 n9 k( {/ c
商业折扣 Trade discount
3 p# ^2 c, y2 \% C/ h% v现金折扣 Cash discount
- F/ j" t1 [3 x( A' Q* n& I# D2 z0 \销售退回及折让 Sales return and allowance ( F1 a, b$ a" l& Y( l$ n
坏帐费用 Bad debt expense " y8 s% u$ M. E
备抵法 Allowance method
1 g T; k/ E! a0 Q备抵坏帐 Bad debt allowance
6 Q0 j+ Y! \: R- X0 S5 D损益表法 Income statement approach
+ q( A$ y1 J$ F资产负债表法 Balance sheet approach 4 d# {) `+ G1 I/ g0 ~
帐龄分析法 Aging analysis method
4 f! q" V; p7 ?直接冲销法 Direct write-off method ( D# t" V1 @8 Z- B# L3 A
带息票据 Interest bearing note ' A+ a( l+ d% d: b& }4 W
不带息票据 Non-interest bearing note
7 y! o- b1 g) x* S出票人 Maker 6 ?2 V) n0 P9 L8 O" k
受款人 Payee
2 J2 C4 z( I2 h/ [, A本金 Principal ! e) K: L/ J/ A9 M5 } f
利息率 Interest rate
! B# D! Y$ ~# f$ H: {* L到期日 Maturity date
* E! s. q6 U% A' Y2 Z本票 Promissory note ' }0 C1 Z- w( r/ B* Q
贴现 Discount
& F7 O1 a# x' r S* N- z! y背书 Endorse
# Z% k) }8 D5 J4 m' e/ S% t拒付费 Protest fee ( b8 X: h8 l: R& I4 F
- O, {9 j) R, I- @% f9 Q; i------------------------------------------------------------
: Q6 O' K: [3 m4 O: j. t( p ]（4）存货
. G& F: }! c+ B- X存货 Inventory
/ `2 M! c z8 ]/ ]+ b" b6 ?商品存货 Merchandise inventory
C' a4 M( f7 T0 t1 H6 e产成品存货 Finished goods inventory
2 {4 q; z0 Y! V6 _7 j在产品存货 Work in process inventory ) n+ K5 W1 _0 x* W( x( w4 T
原材料存货 Raw materials inventory . T5 B: `8 j, T7 _" s) W
起运地离岸价格 F.O.B shipping point
; g; e3 U4 u" b! T. U- x目的地抵岸价格 F.O.B destination A! X& r- m/ J* M
寄销 Consignment ! u+ R" p' S! [
寄销人 Consignor
4 C w: H5 `+ V3 U# `8 ~承销人 Consignee . f& {5 `! X6 `" {/ q8 I0 [0 p5 e
定期盘存 Periodic inventory
7 s6 Z) P7 j4 s( m; f3 l8 [ N8 ?永续盘存 Perpetual inventory
/ E3 \! n& @6 r( r h- y购货 Purchase
) @2 s+ J3 Y0 w. \购货折让和折扣 Purchase allowance and discounts
: U* m9 J$ G' X! b6 y$ s存货盈余或短缺 Inventory overages and shortages + S# X0 f+ J1 M
分批认定法 Specific identification
' d# z, g6 }$ `+ A/ e加权平均法 Weighted average
: D: H( Z6 I2 v) t4 ?先进先出法 First-in, first-out or FIFO
, ^! h4 s" _7 g后进先出法 Lost-in, first-out or LIFO
7 y/ B: _2 |2 P8 w5 ~" T9 L0 l& K移动平均法 Moving average ! N0 j% x9 r! Z1 y3 D# u1 K5 r7 @
成本或市价孰低法 Lower of cost or market or LCM
2 U7 u3 a+ U( `市价 Market value % Z- V6 M2 u) k' n; A0 j; L
重置成本 Replacement cost
0 P/ ^2 b! I" w1 y' ~" n3 Z$ d% C5 p- x可变现净值 Net realizable value
$ ]) A5 B0 X* w3 @7 O上限 Upper limit " I% W6 P6 n' q
下限 Lower limit
8 S- S; }! g9 B1 M毛利法 Gross margin method
# }( _7 H Y/ P M1 G. w5 n零售价格法 Retail method - Q( l+ |; z# t. A
成本率 Cost ratio
7 l C) q4 ]. j* m/ n# {/ w
. F. a0 |# x O; }& d* o2 A------------------------------------------------------------ Z: [& ?. m) f; A
（5）长期投资 & m' A7 e- A' d/ C
长期投资 Long-term investment
: m& j% Z) s8 G: r/ V长期股票投资 Investment on stocks
2 }: N' {8 F: M( p. T3 O长期债券投资 Investment on bonds ( R2 u) c. N R2 x5 R9 D: C
成本法 Cost method 1 _7 S) W9 V- I% `
权益法 Equity method . S/ b) n9 r/ H0 w' N% t
合并法 Consolidation method 2 Q3 K0 @- k3 `
股利宣布日 Declaration date
' P( z% e* F3 j% g0 \0 K股权登记日 Date of record ! n) I# ]( @: U/ ~; |
除息日 Ex-dividend date
7 I" ^+ A6 b& ~% X$ o# V付息日 Payment date
# m; x ~( i0 _ S债券面值 Face value, Par value
7 z, }' s" B) n债券折价 Discount on bonds $ ^) o; j3 P' G
债券溢价 Premium on bonds ( G5 _) |4 ^5 U) U+ m
票面利率 Contract interest rate, stated rate - l0 Y# r0 Z- c
市场利率 Market interest ratio, Effective rate 7 P: S$ H( f% [
普通股 Common Stock ! H" g1 N# \. F! V3 ]& ]* ?
优先股 Preferred Stock
8 S* m9 F3 j8 A: Q现金股利 Cash dividends & v' R9 W0 r- h
股票股利 Stock dividends
# U5 L" x8 ]9 M. P- D清算股利 Liquidating dividends
4 c4 r5 X& l( k" D* `: D: a/ w到期日 Maturity date 7 e/ X' T" J( t) k: K4 |$ @: ?8 r# n
到期值 Maturity value 2 M$ G9 N: o9 c
直线摊销法 Straight-Line method of amortization : T* p+ C4 W0 _ N& M' n6 p4 p5 A6 i
实际利息摊销法 Effective-interest method of amortization/ |) h4 R G& A I9 l
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' ?1 P. z7 C& k+ R1 u（6）固定资产 / a! C! p. E s8 w( E6 U9 a
固定资产 Plant assets or Fixed assets
, K C1 t; R* ?7 K) o& c原值 Original value
: p6 }; W' Y" P' L6 @% c预计使用年限 Expected useful life
5 C! U2 R S( `预计残值 Estimated residual value
2 j R2 T( Z0 @1 P& c# |4 o折旧费用 Depreciation expense
* W' O Z+ } T# g' o$ }累计折旧 Accumulated depreciation
* }5 b9 f O2 i) N: I/ z帐面价值 Carrying value 1 M" n' v: B4 ^4 U. X M- K! r
应提折旧成本 Depreciation cost
0 V8 Y) J4 L# @# J0 u# G8 E* g净值 Net value 1 c: _, r7 i% D( z1 t, `5 {, B- M
在建工程 Construction-in-process # s: t: Z0 D3 U% F, ~' `8 {$ T
磨损 Wear and tear ; H3 T( w- u, n) g! t n2 G3 J
过时 Obsolescence # M# L/ j- J) G: ~! s+ E0 U
直线法 Straight-line method (SL)
- v8 L6 w4 V" m+ [% y9 n5 U工作量法 Units-of-production method (UOP)
, j$ X7 d' V" O; p加速折旧法 Accelerated depreciation method
+ W3 ^( y) B- r6 N* i& R# h双倍余额递减法 Double-declining balance method (DDB) " V% k) I- B6 c7 J1 `& H
年数总和法 Sum-of-the-years-digits method (SYD) + d% A: f& B' G- Q' s; d
以旧换新 Trade in ( \3 f5 d! U) J. P! a
经营租赁 Operating lease
/ r6 e- J- J9 v& u( Y. F+ Z5 O3 M融资租赁 Capital lease
1 h6 X, I+ P* v0 ]6 B, `) h廉价购买权 Bargain purchase option (BPO)
+ a+ R" ?& l& i! _! Z9 z资产负债表外筹资 Off-balance-sheet financing ' W1 V. X8 u7 `- ?
最低租赁付款额 Minimum lease payments/ G0 r8 ? n1 B/ R n8 C' Y7 ^
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（7）无形资产 - A/ Y# E# p8 V1 t! L0 k. w8 j
无形资产 Intangible assets - h6 p r3 K7 U1 c7 `+ t, i" B/ l
专利权 Patents 6 p$ ?; D' G, J3 Q, r A( ]% j
商标权 Trademarks, Trade names 8 q% X5 }- W* l2 r
著作权 Copyrights + O' [; h1 Z* w% `
特许权或专营权 Franchises 0 o [* S) Q! B
商誉 Goodwill
& ?# Z. T; I% @" F# v% I4 S" A开办费 Organization cost
! V j; D t! r9 n& d租赁权 Leasehold / ~9 D- [7 ]- j. S- b: ] a4 z
摊销 Amortization 1 Q8 S. U' U# M. a
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（8）流动负债 ( M2 W! M$ N5 U- ]/ V
负债 Liability
4 e1 P' i: i* c/ h流动负债 Current liability 6 U9 ~! `1 v. k/ s) x- y A5 ?, r
应付帐款 Account payable
8 ?9 |3 y9 |+ y" Y/ Q" Z+ n应付票据 Notes payable
, s6 h5 n( Z5 Y- x% y7 P9 T: G2 \贴现票据 Discount notes - {2 n9 n4 S4 g
长期负债一年内到期部分 Current maturities of long-term liabilities
5 }/ o+ z7 a7 C& [. d& z8 Q应付股利 Dividends payable 9 c4 G6 e5 j# f& U! V0 ~- @
预收收益 Prepayments by customers 1 W9 p+ Q7 K2 M% _( y: D: z
存入保证金 Refundable deposits & D$ H$ x' e/ O5 m0 {4 [6 u1 X
应付费用 Accrual expense
5 Q8 y+ L' \- P. {) |2 [- B增值税 value added tax
7 s4 o4 K. P2 ?7 ^营业税 Business tax
" j0 a2 `" I* ]( [' K4 }! O' V; ~+ D* g应付所得税 Income tax payable
& t1 ?$ Y* C" x/ T应付奖金 Bonuses payable
' m0 {$ a1 H# z' [4 z产品质量担保负债 Estimated liabilities under product warranties
% k/ W ~$ M6 K2 f3 H6 R/ D( d赠品和兑换券 Premiums, coupons and trading stamps
" v6 L$ q3 j6 C$ c3 n* v或有事项 Contingency
6 u: ^+ }' a/ E8 ?, T或有负债 Contingent 2 Y, j' [1 j, ]# }8 B
或有损失 Loss contingencies , V0 T! E5 q! x9 c
或有利得 Gain contingencies
% j5 n& C0 K* Z8 U永久性差异 Permanent difference
( q' }# |. Q* B/ Q# W; V时间性差异 Timing difference * g" S! h1 N+ t4 n
应付税款法 Taxes payable method
) @2 X8 R) d: F' l! F( Z6 l5 ]/ Y纳税影响会计法 Tax effect accounting method
' D! c; d9 s: E' M" Q递延所得税负债法 Deferred income tax liability method # W. Z7 Z, }9 J2 K
; E0 W# O1 j. L! t
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（9）长期负债
2 ^1 a+ g4 G! E& N q6 h长期负债 Long-term Liabilities x0 {3 S$ H( d% O& J! [+ j
应付公司债券 Bonds payable 0 e9 B2 Y) W5 G) w9 ^0 z2 h
有担保品的公司债券 Secured Bonds
1 I" u0 h1 f/ D0 T% r: A抵押公司债券 Mortgage Bonds
& L/ ]0 H- r7 K) ?# g保证公司债券 Guaranteed Bonds
+ p6 f- Z$ N0 C5 C% [+ i8 A- E信用公司债券 Debenture Bonds
7 @5 q# A2 b. j一次还本公司债券 Term Bonds 3 e. j/ j& d* _
分期还本公司债券 Serial Bonds 3 H _- d: J8 s
可转换公司债券 Convertible Bonds ( F. z) o* B4 _0 C$ a
可赎回公司债券 Callable Bonds 0 W$ w/ f" R- I. P9 X
可要求公司债券 Redeemable Bonds 9 p6 B7 S( Y! F5 o$ `' U
记名公司债券 Registered Bonds 2 v, L9 o6 [5 T0 q$ F. h! v' |: o
无记名公司债券 Coupon Bonds ' q/ x. H+ t! K$ s' g" ]5 F3 S* _
普通公司债券 Ordinary Bonds
# D/ V" P( c. ?收益公司债券 Income Bonds
2 i( U$ B; `5 ~4 S& ` G g2 A* U, t名义利率，票面利率 Nominal rate 6 \8 D" K; Q! B3 }. s
实际利率 Actual rate
8 |* P* A* d _: A0 Z2 j有效利率 Effective rate 4 J5 q" I* l: `7 O; b* U
溢价 Premium
8 K i N+ r7 q5 Y+ n4 d$ d. W- S% h折价 Discount
, w. w, d1 E, _1 V0 k% t/ K面值 Par value 9 q3 l1 w/ ?7 |* b7 J/ s7 ~
直线法 Straight-line method , x3 y! Q# \8 ]* o" t
实际利率法 Effective interest method $ v2 F9 S4 M& D' `$ e e# z2 I3 p8 ~
到期直接偿付 Repayment at maturity 2 H* P' W8 x/ m; s# Y4 F
提前偿付 Repayment at advance
+ C6 ^! l7 N/ a, X偿债基金 Sinking fund % a Z: r# I4 p# R
长期应付票据 Long-term notes payable
& A7 \( b8 y2 L+ @0 O抵押借款 Mortgage loan" [, D) N& ^1 y1 m
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/ N/ Q B/ @* E+ }$ q c" G1 h5 U（10）业主权益
4 f) I. s: M3 T# k/ N* M. X- v权益 Equity
) G! d# e- P8 I业主权益 Owner's equity
& M) i/ ]$ {6 Z! D; Q2 V- W股东权益 Stockholder's equity
. w1 u' v$ F/ I投入资本 Contributed capital
6 H- N! _2 F! G y缴入资本 Paid-in capital " [: K/ R7 B8 g4 s N/ @ w
股本 Capital stock
0 T: v0 u- h' f2 g, z$ e3 v# V资本公积 Capital surplus & R. ~7 {7 j# L/ E/ d8 D k
留存收益 Retained earnings ( o- D! Q; U/ j
核定股本 Authorized capital stock
9 c/ ~2 N5 {* K$ p3 B7 @3 q& u1 [实收资本 Issued capital stock
+ F& w; F3 n8 w( h+ |发行在外股本 Outstanding capital stock
6 C8 m% t- y8 \库藏股 Treasury stock
4 g% l+ K" `" |% f6 |! S. H o4 |+ r普通股 Common stock Q7 t! I) g' f9 R5 O4 @7 Y! m' E3 j
优先股 Preferred stock
/ c: d' ~/ ? j累积优先股 Cumulative preferred stock
# H0 a) i( b. f* a, Z8 M% V6 {非累积优先股 Noncumulative preferred stock
+ T9 f* N' k1 n% L- s* @( ?8 D/ r8 x! I完全参加优先股 Fully participating preferred stock 1 ]7 f! f; Z: m6 g$ H! \" C: m+ B
部分参加优先股 Partially participating preferred stock " ?) | @% Y2 g0 O' l* S) }
非部分参加优先股 Nonpartially participating preferred stock 9 @9 S/ [$ i7 i; Q3 @! q: s. j
现金发行 Issuance for cash + H1 N5 h8 x- f, \7 [
非现金发行 Issuance for noncash consideration
w0 V- _; H6 K* i* _1 `- r股票的合并发行 Lump-sum sales of stock # @, ?4 ^8 S" q, y. A) g
发行成本 Issuance cost $ e6 C, Y4 V; O# @9 `! X3 R
成本法 Cost method
: N9 s% m: H, c f面值法 Par value method , z' |# W& ^' `: g- h, I
捐赠资本 Donated capital
+ l6 N" Y \: q. M; @盈余分配 Distribution of earnings * _+ h3 g, h& I5 U# K; f& }: u# X
股利 Dividend
3 E2 q# O" Z( f3 f7 Y- v7 Q k4 }股利政策 Dividend policy
5 g" C: ~% C+ d4 q' a6 P$ M宣布日 Date of declaration 1 E; }: e+ s3 d. T( e! D
股权登记日 Date of record " N) _6 M' V& v5 j1 ]; H# d% x
除息日 Ex-dividend date * Q( ]+ I1 i# |0 e8 E1 O' ?3 o% W
股利支付日 Date of payment
5 T9 O" i- a+ Y7 u现金股利 Cash dividend - u( \* ?0 r, R6 j1 |
股票股利 Stock dividend
3 Y; c! n( l3 z2 e% l- d8 p2 `拨款 appropriation
! I$ C6 Z+ z% V------------------------------------------------------------
$ g. c% y. ?2 \4 d* E1 \, O( X（11）财务报表
! S2 O/ i g* ]; b" Z财务报表 Financial Statement 6 f3 |- Q w9 i8 |' g" _. A4 Q
资产负债表 Balance Sheet 1 v0 Z, \* u* l
收益表 Income Statement
4 H' w8 ]- d8 G& `5 O帐户式 Account form ( _7 R1 V9 A1 Z# K. O$ g( M' h1 m1 G
报告式 Report form
4 A+ ^/ k b6 q. J1 z8 y! |+ v编制（报表） Prepare
; u5 @% s8 |2 J" u5 O; q工作底稿 Worksheet - t5 A( ]4 C9 ~" H5 D2 y$ p
多步式 Multi-step
5 I0 L" |' G' V% f- k8 m单步式 Single-step
5 h8 ^' m+ f) E% _' R* N( u* ^5 p-----------------------------------------------------------, ]/ V$ Z$ ?3 \* b( l; N! ~
（12）财务状况变动表
# k. s* \, T, M财务状况变动表中的现金基础 SCFP.Cash Basis
% \, c: v# e! ?, O# k. q R' R! r（现金流量表） ; J) c" N+ z+ J! u+ o
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis * n1 O) w0 k0 h) L
（资金来源与运用表）
- b, C3 k( p) @' j2 ~营运资金 Working Capital
/ ]% k- f7 u9 J* k7 T/ m$ z$ @全部资源概念 All-resources concept & G& Y& E0 C* v9 h9 ~
直接交换业务 Direct exchanges
0 `, r: d' M Z& K4 K) {1 d4 d$ a1 y正常营业活动 Normal operating activities ) ?" V6 W" b7 f4 J) u& D; B9 Y: H* `
财务活动 Financing activities
7 x1 F* W* k) u( t" H投资活动 Investing activities
. [, j3 F4 C. z( t4 }8 V* f w% x-----------------------------------------------------------
" r# p) a! C4 o3 Q6 D* }$ j（13）财务报表分析 . K- c0 w& ?2 @! ^
财务报表分析 Analysis of financial statements
, |) Q4 U% B, M/ B比较财务报表 Comparative financial statements
- G1 P" G) [2 J n3 y/ @: d9 {趋势百分比 Trend percentage
9 ^9 k- Y& c/ S4 n) |比率 Ratios ; q3 _1 t" ~% m0 l7 Z
普通股每股收益 Earnings per share of common stock 3 Q. t6 v5 k/ C8 f- B
股利收益率 Dividend yield ratio 3 X' s" W8 s( ?8 }
价益比 Price-earnings ratio / F9 `+ g+ V; X) u# b" [$ I2 J; s. F
普通股每股帐面价值 Book value per share of common stock 2 L8 y1 e, g0 l) }2 N
资本报酬率 Return on investment 4 \3 U1 w z1 B& p) V, ^" q' K
总资产报酬率 Return on total asset - X% t: r5 h. q6 j7 @: ^
债券收益率 Yield rate on bonds
( ^% p" T7 e; \1 ]1 d+ B已获利息倍数 Number of times interest earned
: U' z7 y9 r" z& {- h. u b债券比率 Debt ratio ' T+ w F( a3 ~: R; d
优先股收益率 Yield rate on preferred stock & i% D8 ]% V! [
营运资本 Working Capital
0 k* V8 {2 v8 q, p0 ^" |7 R周转 Turnover
, V$ m" L* S r8 i o: E" ?存货周转率 Inventory turnover
8 p; b9 m# {: J应收帐款周转率 Accounts receivable turnover W: ]: Y9 p& E6 V* q8 h( P* V
流动比率 Current ratio
3 ^5 j9 j+ u- q' _2 |- @( P速动比率 Quick ratio - C. w L' j- F+ r2 K$ T
酸性试验比率 Acid test ratio
4 \* a+ u8 W7 Z( V------------------------------------------------------------ : P" Q2 u! P, b4 |
: c+ `, r; H" t2 E* X（14）合并财务报表
; ^3 [+ g6 H0 r. F8 E6 f合并财务报表 Consolidated financial statements 9 E+ e ?! v; n
吸收合并 Merger " l. h0 N s) [; L5 b: ?0 U0 L
创立合并 Consolidation " v" J2 Z' b. V/ C) l( M" d# ^$ Z
控股公司 Parent company - d. h" e; R% e( m7 Z
附属公司 Subsidiary company
v X. q# t* F5 |! B- w9 x少数股权 Minority interest / a, j6 b, ~* E
权益联营合并 Pooling of interest 3 V& {6 I9 S, d( `4 e1 W9 x. a }
购买合并 Combination by purchase 3 o5 k* ]7 F4 O0 _0 h/ {
权益法 Equity method : u! G9 S6 Z( o8 R/ n; y8 N6 r
成本法 Cost method 8 J) ?/ H4 N* M
, R, g4 e5 p! m- i8 [) y8 N- }
------------------------------------------------------------6 [- l; `# [5 i+ t6 Q& H: g
（15）物价变动中的会计计量
% Y! ]8 {& o% O5 L; i) d6 Y物价变动之会计 Price-level changes accounting
3 Y f& t9 Y2 J% C一般物价水平会计 General price-level accounting 8 u* @* B! F, _, ^* t5 P
货币购买力会计 Purchasing-power accounting
: Y% C" a& K$ h! \统一币值会计 Constant dollar accounting
5 K0 T" c/ m' j6 r9 I9 {$ c" l% W历史成本 Historical cost
4 I6 r( u8 d, \* i, f7 h现行价值会计 Current value accounting
) Q. b, `+ Y( G% o1 w# _8 C7 G' Y现行成本 Current cost
5 Z1 }; v* ]. }& ]8 k2 H重置成本 Replacement cost , ~ e+ ^- C5 z: y8 C; O
物价指数 Price-level index B: g4 N/ P: k
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) " B2 u5 ]5 M6 ^& F L# ~6 f
消费物价指数 Consumer price index (or CPI)
/ a5 S9 o& h( { E( K4 _8 n" v7 `批发物价指数 Wholesale price index
; o) ?! D5 M; S/ L! H: H货币性资产 Monetary assets
$ i7 t6 K$ o7 A: ?) L货币性负债 Monetary liabilities ! w5 u$ k: ~+ g) y! @ U9 Z
货币购买力损益 Purchasing-power gains or losses ! \$ \ H( R& j
资产持有损益 Holding gains or losses
+ T: ^( [8 ?8 u/ D- |1 A k未实现的资产持有损益 Unrealized holding gains or losses
( ]; g K6 Q% G8 q0 V* ]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
