 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
) U) q3 M& F1 g会计 accounting . H7 T3 I' X5 T$ b2 K! w+ j* }
决策人 Decision Maker $ b0 C& d. Z1 p) ~
投资人 Investor
( @' X1 e5 N* n5 B% r, l股东 Shareholder - H9 V& x6 g3 n1 f+ ~7 R
债权人 Creditor 6 E# i+ e7 Z% W9 T& s3 `4 `
财务会计 Financial Accounting
+ u5 R9 A+ V7 y0 T* d管理会计 Management Accounting
( a# d& K! A& ^9 ^; T8 f5 t. k成本会计 Cost Accounting
1 E8 @- N5 m1 B/ g: _* a) g私业会计 Private Accounting
3 m+ r! e2 b; n1 B" ^4 D公众会计 Public Accounting
7 E" b$ l' V8 T0 W5 @, q+ a注册会计师 CPA Certified Public Accountant - l$ \' s* s1 r- g
国际会计准则委员会 IASC
- S$ H+ t+ T+ _4 i9 \( ]美国注册会计师协会 AICPA
; L* J# C6 N# ?4 u, S+ _财务会计准则委员会 FASB
4 y" Z" S, Z- f& a& }* |管理会计协会 IMA
- Z8 k$ h' e/ F( ^美国会计学会 AAA % n6 Q }. l3 g# G2 F7 p+ ^7 R
税务稽核署 IRS % J1 E/ p) F0 @( B
独资企业 Proprietorship % x+ E/ }7 @5 U9 G( b- K
合伙人企业 Partnership 1 O- }, n, t" ` v/ C5 n. ~5 R: P
公司 Corporation h7 T) Y5 z* w
会计目标 Accounting Objectives & T6 P, v, _/ v, J- z0 ^* M, ~, G
会计假设 Accounting Assumptions 2 U. o& G, O) ]* Q. ?3 b
会计要素 Accounting Elements
' ]# t2 B# S1 x% ~会计原则 Accounting Principles
$ m6 a7 t% z, E) h7 w会计实务过程 Accounting Procedures
2 K, `5 Y9 ? Y% `' \2 E: _财务报表 Financial Statements
H, X! l/ f N- m' R财务分析Financial Analysis
& U2 P: M! h. o9 h0 y" w会计主体假设 Separate-entity Assumption " B) o4 i+ A* t+ n" E. [
货币计量假设 Unit-of-measure Assumption
1 X/ h- g( o& x# e* Y) |% v1 ?持续经营假设 Continuity(Going-concern) Assumption . a0 Q5 g! S: c$ X
会计分期假设 Time-period Assumption & N" ?2 A- N1 @6 \
资产 Asset 7 H% F2 |) v' }' n/ s
负债 Liability $ J6 C% M! E; Q0 Y x& n6 \5 [
业主权益 Owner's Equity ( X9 t5 i, Z* }; l+ r9 l
收入 Revenue
- `% X3 \3 k; I+ L费用 Expense ) Y5 r m! |5 R4 Z4 ~- ]
收益 Income
" i b p' O& A亏损 Loss # f! k& G V0 b* @
历史成本原则 Cost Principle
5 z8 o* N5 D1 Y8 t- P收入实现原则 Revenue Principle 3 \- W% }' w4 Q
配比原则 Matching Principle # N8 \1 L5 ^/ M9 ]: M' _+ A
全面披露原则 Full-disclosure (Reporting) Principle - w! B5 I) v' C. O
客观性原则 Objective Principle 6 J( n9 {) o) ~% L; x( T6 y% V2 o
一致性原则 Consistent Principle 5 [5 g" p. ?6 R5 ]) L7 D
可比性原则 Comparability Principle
9 A4 j0 `+ N& e$ Q重大性原则 Materiality Principle9 m+ Q4 K3 F( c7 K4 G
稳健性原则 Conservatism Principle " \* h' c9 {0 q; P
权责发生制 Accrual Basis
5 Z3 ]1 ~3 M; K5 ^% y" ]/ r$ p! I现金收付制 Cash Basis
* C: H- g! B2 ?- L9 k+ T7 H, @财务报告 Financial Report
" N# }2 `0 D3 f+ i# i Q流动资产 Current assets
- I! E; C: [( J流动负债 Current Liabilities
8 v2 t1 d1 r! S/ X( f; ~; x" Z! C4 M8 b长期负债 Long-term Liabilities + W8 U0 b. \! T4 W( t5 p5 ~
投入资本 Contributed Capital 1 }0 l* g6 U+ p3 U' V1 {; O5 d" Z
留存收益 Retained Earning
% Z! |3 ?6 c7 i# \. `
& ~0 G6 l3 s7 Y: }$ \, J+ M' A& A------------------------------------------------------------; U, q% s3 Y; L% o7 [+ t# |
（2）会计循环 $ F# A# W9 _' P( j! e+ p" H
会计循环 Accounting Procedure/Cycle 4 f% }, G* m9 C6 Z" ^
会计信息系统 Accounting information System
4 E1 T% O: T6 g4 @( X4 G _# ^帐户 Ledger 4 `: w/ d0 A/ y4 t
会计科目 Account " k: o9 v9 i1 f# b7 L
会计分录 Journal entry
; n A" D8 a- \6 s. G原始凭证 Source Document : F7 v" o0 ?7 x
日记帐 Journal
: N7 u. A! u3 j4 G# j" `1 P7 L总分类帐 General Ledger
( d( T1 q# r" _- \明细分类帐 Subsidiary Ledger
/ `! Q+ ? B/ U B2 W7 j3 z4 v试算平衡 Trial Balance
/ o/ n* @8 n1 r5 p现金收款日记帐 Cash receipt journal . ~# l5 q" L! }! `
现金付款日记帐 Cash disbursements journal
5 I" [6 f" p! p销售日记帐 Sales Journal 0 w; H2 P4 u/ g+ w% k! D9 t
购货日记帐 Purchase Journal
& s# r+ f$ _! H9 j; [0 Z3 ?: x( ^普通日记帐 General Journal . \9 U! w/ @1 Z2 K- f2 g3 p6 T: C+ o
工作底稿 Worksheet
: D. E* |$ J, W; ?5 c调整分录 Adjusting entries
5 q2 _% ]2 x! @5 h- I结帐 Closing entries
& F9 L; g! l, f8 s) z" s& D# K H& ]( c% y# P3 y6 l& o
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6 i* A2 R1 e' m5 y* ?. u# B（3）现金与应收帐款
3 ?1 Q. o4 b) C( E- O现金 Cash
! G5 k5 T+ r8 J' \3 J银行存款 Cash in bank
3 Q' S# v6 w( P' Q+ j- g' I6 Z0 P库存现金 Cash in hand
7 L, e5 \ Q6 c& E2 L3 P9 O流动资产 Current assets ; ^' A4 o8 E) ?8 Y3 k
偿债基金 Sinking fund , _! O& `9 Z) E8 _ d
定额备用金 Imprest petty cash
3 d! ?8 z' Z) }2 B6 v0 e( n支票 Check(cheque)
' `0 W0 q6 s6 e" X银行对帐单 Bank statement
$ D1 Q0 z: {& b! I7 V银行存款调节表 Bank reconciliation statement
2 D4 {+ P$ V9 e$ ]在途存款 Outstanding deposit
- Y) ^; Q5 F9 v在途支票 Outstanding check
# E% `* T, k3 j7 i应付凭单 Vouchers payable
: C+ w; c' Q2 z* q/ Y5 K应收帐款 Account receivable
2 [' J7 [( l8 d2 g: i' x" _应收票据 Note receivable
* l8 G' j! U4 g2 F. U0 x起运点交货价 F.O.B shipping point
) Q$ B2 f- q6 E. b8 s目的地交货价 F.O.B destination point / p9 o8 B0 ~, _8 r2 \, p
商业折扣 Trade discount / Y/ V1 k% P4 Y9 i
现金折扣 Cash discount ; N7 J0 l' i5 w. m4 u: ]
销售退回及折让 Sales return and allowance
% S3 q; u8 B3 E- C& Z7 t7 E0 \6 m% Y8 M坏帐费用 Bad debt expense
2 F& a. \- S0 x7 V7 Q; s1 a备抵法 Allowance method + T' \' R ~& t
备抵坏帐 Bad debt allowance 6 e! L5 G8 i% w; I% |! l8 V% B6 Z- }% Q" n
损益表法 Income statement approach
: E* n, J; E m+ x! c/ x资产负债表法 Balance sheet approach
9 o# ]% J8 `$ N+ C/ l3 j帐龄分析法 Aging analysis method
( M* l. K8 O) |4 _% K) O' ^直接冲销法 Direct write-off method ( `. H: S- @* j' a0 k$ Y$ Y' r% P
带息票据 Interest bearing note
" H w% q" w: V不带息票据 Non-interest bearing note 3 I! }2 ~0 J4 y9 F0 p! d g$ `% B
出票人 Maker
/ b' i0 D- m! J4 m& {# p/ @& c6 }受款人 Payee
) |- f; o( q& ^( |/ V/ ]本金 Principal 0 `8 r* r$ ^' Z3 F0 K& u
利息率 Interest rate
/ g: j* k. x: B到期日 Maturity date
+ b Q4 f6 F M. T. N) W( ?! _0 \本票 Promissory note + c8 Q) {% r1 o2 r4 B, A, { f: A q; w
贴现 Discount . x, D9 I+ [; w6 F3 k
背书 Endorse
* X. p& P* H- v5 u, x拒付费 Protest fee
: v& `! _% x) O- l C+ @6 ]; d7 G
0 `$ F, d! E* w6 A3 @3 Y------------------------------------------------------------
5 b, w2 G& b9 b! \# f（4）存货
* G- Y- l2 g0 b* e# M5 p& ~% i存货 Inventory
7 \/ U" O( m$ W- g商品存货 Merchandise inventory
/ r( j3 J# W$ j, y产成品存货 Finished goods inventory 7 R) ?' d1 M, s# u4 I' Z0 k4 B
在产品存货 Work in process inventory 7 p z) \/ e4 i Z K. r4 V
原材料存货 Raw materials inventory
' o; ~* h7 w2 a9 p2 F* a4 [起运地离岸价格 F.O.B shipping point
~0 g6 B4 W5 |8 _/ @7 g目的地抵岸价格 F.O.B destination
- q! _! r# _+ e# a+ e寄销 Consignment
+ G2 y0 D# S; N+ B I寄销人 Consignor 2 z r. i4 L/ p. r* X6 R/ K5 W; \! K
承销人 Consignee
! `! @, H$ {$ V2 |, `定期盘存 Periodic inventory
" F" ?. D! X" U r! k永续盘存 Perpetual inventory
, E x9 R! a; M9 I购货 Purchase 2 ^1 x# r3 o$ j4 O% K( x4 t
购货折让和折扣 Purchase allowance and discounts
* e9 U! p+ K$ r) ], ~4 g存货盈余或短缺 Inventory overages and shortages
9 D6 u( }& Y7 N! t5 Q分批认定法 Specific identification
4 l$ G' V2 @, E- R7 D* J加权平均法 Weighted average 9 ]4 p% P5 r$ @! N; \
先进先出法 First-in, first-out or FIFO & u9 h& k. _4 A9 I! |, L7 X
后进先出法 Lost-in, first-out or LIFO
! S/ i: Z/ B( m( W, D移动平均法 Moving average ! J) G$ l8 f( d) o
成本或市价孰低法 Lower of cost or market or LCM
+ j- X+ M C& n9 j市价 Market value # |2 j# N( D. f# Q
重置成本 Replacement cost
6 a' d1 r% A/ C' b可变现净值 Net realizable value : E g* D" c: `( G
上限 Upper limit
% d v- b. E' Y+ {, J/ j5 C2 `. B6 [- ]下限 Lower limit # Y( ]# ~. E+ v2 o+ A3 ~
毛利法 Gross margin method
5 v3 R" o( L. C+ L4 W零售价格法 Retail method
) g- Z8 @& ~5 w成本率 Cost ratio
" j: P3 ^7 B7 f) g) D# Z) m7 `; R- [3 L: l
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, P- z) C8 B0 K/ P（5）长期投资 0 C! g: Y+ I Y/ `/ ~$ [
长期投资 Long-term investment
" Z8 ]2 e% y c4 P* D: @5 S长期股票投资 Investment on stocks / l% j3 U0 G* y. v; L& u2 H
长期债券投资 Investment on bonds
8 E2 y7 w' X, A# N/ |$ ?成本法 Cost method
7 J4 B: B2 m. D! q权益法 Equity method 2 d6 y. @ |" m# f- w
合并法 Consolidation method
8 V* L5 x: [) O' M2 ~+ U4 }7 b股利宣布日 Declaration date
. k0 c9 }& q- O2 v& `/ O股权登记日 Date of record
' G8 G1 l# S ~4 s+ L除息日 Ex-dividend date 5 w# i6 l {9 A4 k+ \/ }# x
付息日 Payment date
$ i) A4 g5 [ a% E4 |( c- |债券面值 Face value, Par value
5 l5 M, X" c+ ]- ?债券折价 Discount on bonds l4 ^- ^# |, E4 `% G C! ^
债券溢价 Premium on bonds : V" V# n# U* `- T3 c1 s M& b1 V
票面利率 Contract interest rate, stated rate ; f! |9 O3 p6 b# b) |% g' K
市场利率 Market interest ratio, Effective rate
( ?+ d6 h: s! d. X! h& g; ~$ L普通股 Common Stock 4 }7 ^# Q/ w g" l- X9 U
优先股 Preferred Stock
3 E' G* J0 a7 M1 V6 H8 t! H现金股利 Cash dividends
; q r# F, O: }; ~! x. R/ d# v股票股利 Stock dividends 0 f5 f' G) _9 W/ b/ d+ V
清算股利 Liquidating dividends
9 m0 Y8 q9 F# E% ]/ J! a' [到期日 Maturity date * s8 ^/ C7 t5 O9 ~
到期值 Maturity value
& \& L+ S8 ~6 k( H) O6 l直线摊销法 Straight-Line method of amortization
. _$ d- g: x4 F' C实际利息摊销法 Effective-interest method of amortization1 Z* U' |0 E3 j; V
" j% o d. G$ _1 _; I% c3 Z7 b
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' g5 _" g# G* U, m; V+ I7 A! Y+ B0 S（6）固定资产 ; D" }& `' M8 w3 u& |& l
固定资产 Plant assets or Fixed assets
0 M5 b- F7 I$ `原值 Original value 5 H% Z! ]9 a9 P) X0 O8 @/ w2 E& I
预计使用年限 Expected useful life & O: {, e* F' g9 i( b8 s
预计残值 Estimated residual value
6 g1 ~3 J$ s; ?3 a8 V2 v, x# h折旧费用 Depreciation expense 0 f- O d0 |# I# [
累计折旧 Accumulated depreciation
" L' G, y7 x2 h/ ^$ o7 |% {帐面价值 Carrying value
0 l9 r4 v) h' u应提折旧成本 Depreciation cost
( w! y' f( D0 R) t' }7 B8 K% [# `. C净值 Net value 1 Q+ E( s8 _! } B' u
在建工程 Construction-in-process
1 i3 R6 I1 l+ x: {: w& C+ F磨损 Wear and tear ! p) n6 g, Z! `2 W& N3 J
过时 Obsolescence $ c X# q; i; n' \
直线法 Straight-line method (SL)
* s% d4 G) W9 u* i工作量法 Units-of-production method (UOP) : b, B# Q( _ j
加速折旧法 Accelerated depreciation method
% A \, P8 z' J; t/ f双倍余额递减法 Double-declining balance method (DDB) & s8 Q7 y( x8 A r
年数总和法 Sum-of-the-years-digits method (SYD) ! j/ r4 h1 Y* a" b' o
以旧换新 Trade in
J h) N2 P4 n, d- z3 X经营租赁 Operating lease , O: U# S. X6 m
融资租赁 Capital lease r; _9 z) G- C4 \
廉价购买权 Bargain purchase option (BPO) 5 k+ U0 O/ Z0 a0 ?- ?
资产负债表外筹资 Off-balance-sheet financing
* _& E6 p2 d7 T9 U/ n最低租赁付款额 Minimum lease payments/ H* g4 d4 }# K& R9 t2 {% ?1 h
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（7）无形资产 + O Q7 R! g* L$ G
无形资产 Intangible assets
) s9 C* Y3 b. @1 V" q, w J专利权 Patents ( K' M& ^; Q5 j( b. W- N' r
商标权 Trademarks, Trade names
4 {9 r/ d, [' E6 ]著作权 Copyrights
$ ?3 N" H1 o- r; G特许权或专营权 Franchises
( _, _' q9 D5 \! V! M; L商誉 Goodwill . |0 d; N6 E. L3 K+ J/ @! A% z: L
开办费 Organization cost
: W+ b2 b: I2 z/ C租赁权 Leasehold 2 O- d1 i. F7 h
摊销 Amortization
, [- ^. T2 @ F. Y/ t/ _( A0 ?--------------------------------------------------------
6 ^$ E; P% I6 y4 y（8）流动负债
% k, W7 P( f5 Q6 l负债 Liability
9 w M8 Q1 `( T( H1 q3 o9 j流动负债 Current liability ) r! a9 p% v8 j. L! g; E+ r2 I1 e! }
应付帐款 Account payable , |/ E2 V$ e: o5 d; f3 e
应付票据 Notes payable
* U, {! x0 L8 T6 C贴现票据 Discount notes 3 m) v$ y) ~, H
长期负债一年内到期部分 Current maturities of long-term liabilities* r# K6 Z6 n4 a8 ~3 O3 v
应付股利 Dividends payable ) u, o% V" B c: S, i
预收收益 Prepayments by customers
7 W6 |# m7 R6 X存入保证金 Refundable deposits ; A+ A! }: F B* ]
应付费用 Accrual expense 1 y2 s1 }3 D0 [ X: c, G
增值税 value added tax + d3 g" t1 x _. `1 Y2 C
营业税 Business tax
1 e Q1 ?% s2 S( |应付所得税 Income tax payable
+ J% Z; D1 T& {# ]应付奖金 Bonuses payable
1 H1 x' A+ }2 {. X& x r# [产品质量担保负债 Estimated liabilities under product warranties $ q7 x3 Z/ ^) g
赠品和兑换券 Premiums, coupons and trading stamps
6 ~! b' Q9 O0 `; x$ t! ?. _或有事项 Contingency 5 b& i4 V/ X1 N; o
或有负债 Contingent
3 L$ [6 B- @$ Y4 ~或有损失 Loss contingencies 6 p, g6 U7 G& e7 h( z& y# x
或有利得 Gain contingencies
3 O2 g3 [1 z8 c$ \永久性差异 Permanent difference
1 M' c+ Z2 F9 Q8 G0 T时间性差异 Timing difference " F: G% [/ m: R
应付税款法 Taxes payable method ; A2 \7 Z+ j3 t2 S) {
纳税影响会计法 Tax effect accounting method 0 D U; W3 _1 @
递延所得税负债法 Deferred income tax liability method - G$ Q% l4 ]4 x& A) E* A
% S. A$ S' V1 A. _( |! k9 n
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（9）长期负债 2 [7 ^/ g4 D4 {. n5 V
长期负债 Long-term Liabilities
! e8 J; j8 [! t; n N, [( i应付公司债券 Bonds payable
1 c6 [: }$ l4 o4 }7 |有担保品的公司债券 Secured Bonds
- u6 i; V9 N2 c* _/ i" L0 S抵押公司债券 Mortgage Bonds
$ k; z- |" P+ `6 ?保证公司债券 Guaranteed Bonds
) D. E. H8 L1 q信用公司债券 Debenture Bonds
7 C) r6 p/ p5 s9 F; ?一次还本公司债券 Term Bonds : ]8 C: D, {/ z; Q4 s V
分期还本公司债券 Serial Bonds 6 m; u# y8 p+ X0 E7 U6 j
可转换公司债券 Convertible Bonds ; O" s0 v" W3 C
可赎回公司债券 Callable Bonds
' I! h9 X2 c/ r, U( W可要求公司债券 Redeemable Bonds
& J$ F) T8 h# _, o6 L+ E记名公司债券 Registered Bonds
A7 a( X7 i9 |8 k$ Y- G F# `无记名公司债券 Coupon Bonds " E3 ^; n, Q+ f
普通公司债券 Ordinary Bonds 8 @1 T) H2 [' j
收益公司债券 Income Bonds 0 p8 H" S7 G) r- {2 I
名义利率，票面利率 Nominal rate
& S u. _, r' C实际利率 Actual rate " I* o( g- o' o
有效利率 Effective rate ; \$ X4 ^& a/ ~ [7 M. p c
溢价 Premium " x% W% `2 m5 o$ G
折价 Discount
. h/ }( z2 [8 A8 I* A面值 Par value + Y3 l3 D5 @2 M' h/ |/ q8 J8 P
直线法 Straight-line method
! B1 P$ g9 D) p1 X* k实际利率法 Effective interest method ( \# G$ v' U, T8 U* ]0 L5 i) @
到期直接偿付 Repayment at maturity
* u1 ^3 ~. V& O# m; E% p提前偿付 Repayment at advance
o I0 P+ Y3 @ _3 V# L& ~偿债基金 Sinking fund
' u; F' A+ a1 y0 S: _长期应付票据 Long-term notes payable
8 w6 l& u# W& ~" g抵押借款 Mortgage loan
. ~+ I7 ^3 t7 \( a--------------------------------------------------) Z# t. Z2 l, j! b3 J6 t! Q7 J! t
（10）业主权益
( B! f- k! g# |7 c' m" S0 \权益 Equity
% F) R) A; X" J" c: ]业主权益 Owner's equity : D2 `" O, I: e, H: Y6 Q6 m
股东权益 Stockholder's equity
1 G3 Q7 R$ T' B; N投入资本 Contributed capital % x4 I& z" i$ |6 z* o3 O
缴入资本 Paid-in capital
9 \9 y J' t" f; x* K3 B股本 Capital stock
: N# w1 q; F# V: z, ?1 H$ @资本公积 Capital surplus 1 B! ]4 U% A! @, W1 Q
留存收益 Retained earnings ( Z: W& K- Y% D9 T
核定股本 Authorized capital stock 7 A+ Q* t! H8 J
实收资本 Issued capital stock
8 a0 \( j6 ^7 ~2 o1 O1 g发行在外股本 Outstanding capital stock 1 j6 z# Z' }& y
库藏股 Treasury stock ; i( p9 q7 S% P( y& U" X
普通股 Common stock
/ E( K7 W6 I S1 b) F优先股 Preferred stock ; G5 C5 q9 P) n* O! r3 s$ W0 z
累积优先股 Cumulative preferred stock
! x3 y) y1 J; y非累积优先股 Noncumulative preferred stock
2 g3 ^- p4 B+ d# b. G) m完全参加优先股 Fully participating preferred stock
# D" t0 q* N3 r# S部分参加优先股 Partially participating preferred stock 6 W9 A8 b0 ]* Z7 |2 G5 s$ a* ~
非部分参加优先股 Nonpartially participating preferred stock S* k5 m* }- ]6 w9 c4 ]
现金发行 Issuance for cash / X! H6 V" K$ E% C/ r/ C+ {" F
非现金发行 Issuance for noncash consideration - P& V/ V6 u- Y
股票的合并发行 Lump-sum sales of stock
3 C; {0 z$ d% s! N发行成本 Issuance cost . L( s! G" b8 e
成本法 Cost method
" P) \* s. M3 ]3 T$ R4 N4 J面值法 Par value method 4 L% I2 g5 U/ z
捐赠资本 Donated capital " i( s. r c: F9 |. }. i
盈余分配 Distribution of earnings 0 G: E1 J+ x% a6 M; q- {/ L, ^
股利 Dividend ! y2 {: y( \& j- L
股利政策 Dividend policy
1 x; U$ M, k0 Q9 z3 Y i宣布日 Date of declaration
, ~$ F# U, X8 a4 ^1 g, Y0 Z股权登记日 Date of record 3 u- w. u" o! s! X: }2 J
除息日 Ex-dividend date
' ~: x7 B* D% Y/ F' J4 H2 M5 g股利支付日 Date of payment
) @% D& A+ m5 g( `! }# C现金股利 Cash dividend # u: ~4 o; M0 m& h2 Z
股票股利 Stock dividend
5 F# z7 j6 a- `4 P拨款 appropriation & ] R* Y2 X8 W: X. p4 T
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（11）财务报表 - }. C( y' o+ t' H9 [6 o
财务报表 Financial Statement 1 G- |3 J" ?/ ?. b& w; n& C
资产负债表 Balance Sheet
9 c8 @ m$ u6 j* S7 ^0 F# k收益表 Income Statement
# x# u$ \# x0 t1 ] m \; k" ?帐户式 Account form
# u6 B- A, K9 c1 U' s# r报告式 Report form ; r% p* c# a. @( `) O5 B
编制（报表） Prepare : f% A! M& X& V* P
工作底稿 Worksheet 1 S( j! b. _0 M, F3 Q# H7 V
多步式 Multi-step
" ?; I1 `3 U. z, k7 L8 W( u, R单步式 Single-step 3 z* [( r: @# t% n2 {- I
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（12）财务状况变动表
! `) z* B; T+ x财务状况变动表中的现金基础 SCFP.Cash Basis 6 `8 v0 a4 E* k6 H! \9 H
（现金流量表） 2 O8 ?, ^/ K4 } L. O* a& w5 U
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 5 E+ C) y0 M6 J3 `
（资金来源与运用表） 0 Z& J0 }. e! ~" A
营运资金 Working Capital
) n% v. o! g3 X! M5 J( u* G; a0 r) l7 R全部资源概念 All-resources concept
/ O( ?/ A, s) u直接交换业务 Direct exchanges
$ g) h6 z8 x( G4 H" W正常营业活动 Normal operating activities
3 O$ J/ W, R: t% E3 `0 M0 U, H: T财务活动 Financing activities
5 M% ~/ c: a* f& g8 M投资活动 Investing activities ) A5 x9 I6 G# a# I2 `' p
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（13）财务报表分析
% {6 h9 L4 a! q/ d! A+ t0 A& c财务报表分析 Analysis of financial statements
/ d2 A3 d c& s6 `2 ]比较财务报表 Comparative financial statements ) v- s( H3 K) r5 z# s' S. h
趋势百分比 Trend percentage . g4 B' u- y7 j' W
比率 Ratios
. W9 A# s4 H9 j4 s- Z/ U普通股每股收益 Earnings per share of common stock
' g* N- i2 C3 L1 t股利收益率 Dividend yield ratio
3 c3 r' c% @6 l5 s1 r3 n: M6 j价益比 Price-earnings ratio 8 y( F: D9 {' K
普通股每股帐面价值 Book value per share of common stock 9 P+ D4 Y3 i% ~9 Q/ P6 a/ X
资本报酬率 Return on investment ( ^' q, W& z9 L( m$ J
总资产报酬率 Return on total asset
# _9 Q6 V; F! G, P- N* |债券收益率 Yield rate on bonds 2 t: W$ R8 D6 [( \7 ]' a# E3 Y) T
已获利息倍数 Number of times interest earned * F- a* B r9 B9 \* Q4 }! y3 J
债券比率 Debt ratio 0 R# i# J& a0 }" K
优先股收益率 Yield rate on preferred stock ( I$ P4 d/ O4 t6 E1 S- S
营运资本 Working Capital , o$ J; O0 R( k# f A
周转 Turnover
) U+ D+ z- u+ Z9 c7 {& t# @存货周转率 Inventory turnover
' y6 M' |2 w) }+ f, t应收帐款周转率 Accounts receivable turnover
0 l, {7 z( ~. Y" w+ f流动比率 Current ratio
2 a0 [9 o1 N. Q3 f& X5 F速动比率 Quick ratio
# j- u2 [; v" L; j( J3 K酸性试验比率 Acid test ratio
9 _+ {% B2 H& s- B------------------------------------------------------------
, I6 v0 b N$ M7 U' Z8 T
4 L4 b) Z* F1 g, {/ H, G- V（14）合并财务报表
5 R: _/ T- p/ W合并财务报表 Consolidated financial statements
; i6 d, a+ b' U, {& [$ D r: y" H( @吸收合并 Merger
1 \; f$ p* ~5 X# v$ i Q- m( A7 j创立合并 Consolidation
, R) `- V+ b. J8 |$ I0 M. P控股公司 Parent company / H4 o$ }/ R4 t8 S, H7 u7 V* E
附属公司 Subsidiary company
& G% y- v4 A: f# z3 A, U$ p( K少数股权 Minority interest
& w& p6 p! ^$ l. |" O# g权益联营合并 Pooling of interest * N9 \ @, y1 J6 `$ g- I. q
购买合并 Combination by purchase ; p# g" n. Z9 B }7 g
权益法 Equity method , p! q$ |' [$ h! Z/ Q, q6 t
成本法 Cost method 2 Y7 W; P8 w# v7 @6 g
+ O3 F4 |% O* n% R) W: W. t
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; ?) u0 H; J: V* _. V6 a' Y6 f8 Q" M1 g. ~（15）物价变动中的会计计量 3 G9 R: d9 f8 _" p
物价变动之会计 Price-level changes accounting 1 k7 X" Y5 Y1 _" T" s1 w
一般物价水平会计 General price-level accounting
, U6 T" t: ]/ {( K# v$ J) v货币购买力会计 Purchasing-power accounting
. r& D0 [8 z6 |8 \' K2 N+ j统一币值会计 Constant dollar accounting
0 _9 Y& f3 |# V6 Z m7 z0 A历史成本 Historical cost
5 ?2 W/ B: j4 v" W4 i# E# ^现行价值会计 Current value accounting b9 i" W' l5 F
现行成本 Current cost
3 H5 H/ x1 Q3 y/ d' u d重置成本 Replacement cost # O. |- B& y4 f0 [4 f$ S G
物价指数 Price-level index + `( L) a' u5 n" f$ y, D7 A
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
8 t6 D0 d' w) d: d+ B6 x消费物价指数 Consumer price index (or CPI) $ f& d3 T2 [8 z d" F# X5 S }$ f
批发物价指数 Wholesale price index 8 b* M& R7 y) ^* D1 b, l! F
货币性资产 Monetary assets / x6 z9 M) r. `9 S
货币性负债 Monetary liabilities
7 M# \+ G$ E4 R) |货币购买力损益 Purchasing-power gains or losses
* J9 f( ]3 [6 F, u$ V资产持有损益 Holding gains or losses " ? [$ [7 i. j* g9 y$ P% X6 D
未实现的资产持有损益 Unrealized holding gains or losses 7 m/ H' |# }( M
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
