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（1）会计与会计理论 9 U6 L6 [( n) X( L
会计 accounting
* {2 D; j3 J6 e5 n) E决策人 Decision Maker
2 i3 b$ W+ G7 O h4 K投资人 Investor
" n# Y. B, u, b8 B) X0 a股东 Shareholder
. V& J8 h; Z7 T. W( ~$ h# Z0 B& E债权人 Creditor # T- _0 o) f; i: T
财务会计 Financial Accounting * N5 m0 i6 E/ [# G, [& n
管理会计 Management Accounting
. m1 v2 f2 ]. |& \7 J成本会计 Cost Accounting
) `7 Z: S: D2 ~私业会计 Private Accounting
5 ?! O* d: v: p公众会计 Public Accounting
. ]! D6 h: S( I! E; c4 W; U注册会计师 CPA Certified Public Accountant
. O5 T; }, w$ W9 u d: B" ?) r国际会计准则委员会 IASC / _' i. C7 }- H( @3 N9 Z
美国注册会计师协会 AICPA
& r' G$ D- N. y2 P1 a0 I财务会计准则委员会 FASB 0 H& S+ W Z* _: ]# g9 ?
管理会计协会 IMA* @8 R& V0 s0 }- A' k( g
美国会计学会 AAA ' r9 f+ K! W' S6 S" S$ s; V3 H y
税务稽核署 IRS
- ^* ~/ H6 d$ Z- j: M& ~4 I独资企业 Proprietorship
- _* o' W8 D5 ]0 O p' A4 U. k/ A- b合伙人企业 Partnership 5 n8 L' `, H( `4 ^5 s
公司 Corporation e) U( x2 b, u- y
会计目标 Accounting Objectives / m6 x; g3 Q' O+ y: ^' |
会计假设 Accounting Assumptions
8 e. e( o( v1 K会计要素 Accounting Elements 6 s7 l, G' y6 E
会计原则 Accounting Principles
5 Y0 H/ Z' R$ W' ~6 [2 L9 F: L& B会计实务过程 Accounting Procedures
# p, @$ |" [. M财务报表 Financial Statements 0 j3 @( K3 w* j$ g; d6 y3 x4 B2 ^
财务分析Financial Analysis # u& `7 r+ r! f
会计主体假设 Separate-entity Assumption - s* S, l8 I2 V7 G% `* D; p
货币计量假设 Unit-of-measure Assumption ( m) z" P U" a) I+ `, q
持续经营假设 Continuity(Going-concern) Assumption / H8 k4 I% F4 I- D. A* \% b
会计分期假设 Time-period Assumption
; o3 G( |# Q. M" X0 A* s资产 Asset ~( R, Y8 S$ A7 y3 r8 D: [
负债 Liability
: i: m k$ h2 a- b1 O' J业主权益 Owner's Equity
" x% H! r2 T* P( L. r$ c收入 Revenue . [; {$ u* R, [. }" n' I. I$ v
费用 Expense
7 o3 |0 u; W2 l2 s9 Z收益 Income 4 J1 [3 z/ k& S0 m; W) L) K% i8 Q
亏损 Loss 6 f E @' |( Q. N" k2 P
历史成本原则 Cost Principle 6 Z: m$ D% J! k) x' w. g% ?
收入实现原则 Revenue Principle
! Y! a2 B: f" z配比原则 Matching Principle . ]6 n7 h- W# |+ \! p& l
全面披露原则 Full-disclosure (Reporting) Principle & R w4 ^ w& X# G# F% F2 M
客观性原则 Objective Principle
, s) U, [; o* u9 y7 G, O5 \' S一致性原则 Consistent Principle
+ B* g3 X; I! T# j' F( U可比性原则 Comparability Principle % y( K4 U# R2 V
重大性原则 Materiality Principle+ R" t) R0 G2 X, f% r0 o% l
稳健性原则 Conservatism Principle
+ Q( Y0 r5 e# N6 d& n0 ], y权责发生制 Accrual Basis
. Q0 b% V+ y) X y现金收付制 Cash Basis & @" j4 t) u1 C) U/ }' m) s: @
财务报告 Financial Report : { T1 U; C' V4 e6 K" q, f* j
流动资产 Current assets
) A4 P3 M; a/ }& m8 j/ t流动负债 Current Liabilities
$ ]/ f. F y4 b% j长期负债 Long-term Liabilities
$ t ^6 T, v$ C7 E( T投入资本 Contributed Capital
, Q0 @1 x6 d2 ^$ ?5 M( o7 q留存收益 Retained Earning
) q! J; n0 z0 ?# \3 M+ |! }0 @7 Y5 P0 l2 t# C+ L: t
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（2）会计循环 ) J) E! V, m$ c
会计循环 Accounting Procedure/Cycle
! {; U! ^; N( ]- r8 y. @* ` L3 @会计信息系统 Accounting information System
/ d: V1 J% Q4 G# x: a帐户 Ledger
; {8 t. z) V; ?) @/ n会计科目 Account
/ r+ F: g9 i8 u2 U# V" g会计分录 Journal entry
+ ^) q0 R3 L& n+ v9 h d7 \9 l, `原始凭证 Source Document $ w% |4 L! q6 A$ f" |
日记帐 Journal
$ Z2 A6 Q) o& Y# n, P6 z: x总分类帐 General Ledger
' j" R1 U% u( O- K# P1 E% a! Q明细分类帐 Subsidiary Ledger
9 A! a# c- h2 w4 |3 v$ r试算平衡 Trial Balance 8 `$ `7 ^9 ]- H" ?
现金收款日记帐 Cash receipt journal ' |8 A M$ Y: ~. ?& F1 V
现金付款日记帐 Cash disbursements journal 0 R) Q2 C. T% r6 P% h& l3 p7 j
销售日记帐 Sales Journal + @6 p2 Q% f; z& z0 y" Z
购货日记帐 Purchase Journal
) f# G U( g# G! L g0 C普通日记帐 General Journal
! x# z# ~. @1 o7 s工作底稿 Worksheet
# R' D/ \8 @) S9 s调整分录 Adjusting entries
7 B' \! n" ?5 ~: c( T结帐 Closing entries + G m r' m) C9 e2 }& T$ F$ ]
2 c# P( p l$ D V; c% [( B
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! ?& N8 y8 g' K8 k* k$ s（3）现金与应收帐款 6 W7 \% V5 U. V8 R7 H- r
现金 Cash ( }) q- C) ~$ c8 V$ t
银行存款 Cash in bank
& ]7 a# k) y% ?: C% t/ r$ ?库存现金 Cash in hand 8 u: G' X. h0 L+ V
流动资产 Current assets 0 v* q$ |! _0 V2 h3 {' B$ g
偿债基金 Sinking fund
6 e. D6 @: a S: F& d- w% G2 q: r: h定额备用金 Imprest petty cash 9 Y+ l* a1 k8 m
支票 Check(cheque)
; L; s& u- ?) d6 F* R& x银行对帐单 Bank statement $ c6 a$ l; }4 H3 o" i6 D h
银行存款调节表 Bank reconciliation statement 9 B# M" V2 W: O0 W: ?" {
在途存款 Outstanding deposit 0 i" D' b$ I0 I& {$ \# ~
在途支票 Outstanding check & h& I$ A4 J* D! n9 G \
应付凭单 Vouchers payable : |$ t h& ?# k+ Y
应收帐款 Account receivable
0 e1 D U; C% m' q% M应收票据 Note receivable . Y8 Q# k7 o) B9 y
起运点交货价 F.O.B shipping point R' P. a4 n6 V2 K9 {- a# Z, u
目的地交货价 F.O.B destination point
0 e4 p; Q; T$ `( R8 v9 s# @, R4 d商业折扣 Trade discount
' F4 s+ n4 n$ J+ I; a9 a0 U现金折扣 Cash discount
3 M9 ?* ^1 b6 I7 h销售退回及折让 Sales return and allowance $ {; e" G2 @/ U$ k7 p% ?: q5 }
坏帐费用 Bad debt expense : n& J2 ~0 `- V# k1 W
备抵法 Allowance method % q2 ^% L6 k7 [. c
备抵坏帐 Bad debt allowance + S+ h4 f" r7 J
损益表法 Income statement approach
6 x* b' v) r1 O \& S6 K7 I0 }资产负债表法 Balance sheet approach - {) c+ a0 y0 K1 Q
帐龄分析法 Aging analysis method
: |. W6 a3 P U/ F* Y5 D: r R直接冲销法 Direct write-off method
5 `( `7 M& K/ ~+ \, z0 F k带息票据 Interest bearing note % n# R# N" t8 Q9 y
不带息票据 Non-interest bearing note
) R- V( c' q* a7 M+ d出票人 Maker * C1 V/ L6 r4 ]8 s
受款人 Payee * G+ u* c( A, T4 f9 J9 C& n
本金 Principal / W1 H+ E, G& D' V
利息率 Interest rate ( [; N+ b2 m/ h# _! T* I% N5 M+ }3 C% A
到期日 Maturity date
; F- p1 n y' n本票 Promissory note
7 t' y+ r& _0 I0 d贴现 Discount
" g4 X5 ?/ v% z: c! W背书 Endorse + w8 Y3 c$ c6 x& P3 C% [% t" L/ g) q
拒付费 Protest fee 8 K5 ?- P- a* _7 F( B' T
- o% W6 @& a* O% p------------------------------------------------------------) q; E, I9 N0 ]. r. B8 W+ T3 Y
（4）存货 6 z( \8 b7 B9 u
存货 Inventory
4 E- D: o; D. ?) L0 X商品存货 Merchandise inventory
9 H- X) A: N7 c) l: U; I* k产成品存货 Finished goods inventory 4 P& A( l5 K4 ]# Y4 `( G) V
在产品存货 Work in process inventory * I. h4 ]* l' M6 K, \
原材料存货 Raw materials inventory + m$ a. H0 N1 Q! r* h0 M- r
起运地离岸价格 F.O.B shipping point - p- p8 Q& z) U' N. ~1 Y- z
目的地抵岸价格 F.O.B destination
) l; ?2 e. {4 h! s9 ^) l& Q寄销 Consignment 8 l+ b' |4 a$ [0 o/ u/ h
寄销人 Consignor % G4 W/ T6 e8 Y3 t
承销人 Consignee
% W) j+ I2 q3 r定期盘存 Periodic inventory & }% u2 `9 z. b. A; V$ h
永续盘存 Perpetual inventory K9 ], T1 C7 ?8 v8 N$ t
购货 Purchase
% }" W8 }7 f0 h9 `3 u( K购货折让和折扣 Purchase allowance and discounts
7 ^. K$ {3 t! D+ z# Z- u2 o! J U存货盈余或短缺 Inventory overages and shortages ( m8 w N% }: ~% c: r% ]
分批认定法 Specific identification / H( R% G5 S. g8 h
加权平均法 Weighted average
* O9 r5 p1 |4 [* ]& }' C4 n先进先出法 First-in, first-out or FIFO ( x$ |) f( [ @7 b2 Z% n
后进先出法 Lost-in, first-out or LIFO
: H1 ?5 V: g4 T/ J- }% g# k- w8 C移动平均法 Moving average
}; }. i; f. N成本或市价孰低法 Lower of cost or market or LCM 3 W5 r; e) L% W7 I X* @0 F5 `4 h
市价 Market value
, e5 |* x" b+ X y" l [8 ~重置成本 Replacement cost
8 [0 N. ?- R' }1 ]; e可变现净值 Net realizable value - ~, q# d A) }4 Y! ~# ]* e
上限 Upper limit
/ B' D9 }' a1 L: {8 M5 ?0 G. z下限 Lower limit
' P( @: g! l; q2 I* d毛利法 Gross margin method
) w4 X7 i$ ~' j6 h& K* t' p零售价格法 Retail method ) v/ u/ ^) K4 X: t: r
成本率 Cost ratio % i6 B6 S) ?' h4 n5 z
2 \8 A T0 a+ o7 b' W. z------------------------------------------------------------
" O5 d5 O$ M, C2 w. ~4 K8 a（5）长期投资 $ b; x( R6 z* J- T& r9 t9 t
长期投资 Long-term investment
" k: }0 u9 r: J7 ?# @长期股票投资 Investment on stocks
- G: f' u7 R! F1 x2 d- t! j长期债券投资 Investment on bonds & ]7 T- ^7 n$ R( l( ^( z
成本法 Cost method
) Y6 K0 s4 `8 U& A0 p; f, s/ D权益法 Equity method ( K, y& `# t0 v& B/ \
合并法 Consolidation method 5 R: U, @* D% e: b4 D# v- M
股利宣布日 Declaration date " |# f. _7 Q1 y( L' U; U* f& f, s: O
股权登记日 Date of record
- a8 o( ~ A( @* O; E, ?除息日 Ex-dividend date ( F9 l+ H9 x9 ^4 N) T
付息日 Payment date * z+ J H. ]5 v% `
债券面值 Face value, Par value
/ R. @3 n3 p J) P8 T3 P% |/ l7 {债券折价 Discount on bonds * d* m! p$ X3 K& D- f
债券溢价 Premium on bonds
: C; X( O. S5 ?+ @- G5 d票面利率 Contract interest rate, stated rate
9 ?% z( j- r \! Y市场利率 Market interest ratio, Effective rate . S! e$ ^7 j6 }2 W* {
普通股 Common Stock 7 L5 i( J$ K" J$ j
优先股 Preferred Stock
" D* l$ J9 P* Q9 L& k- A+ _现金股利 Cash dividends ' Y% Q8 M4 x( q" V6 U2 E
股票股利 Stock dividends
# L: b; q; K' _8 o0 N清算股利 Liquidating dividends / L1 V% n- d7 i. h4 M
到期日 Maturity date
0 D6 v8 u: V8 q6 ]到期值 Maturity value
$ d9 |- N" N& w6 Z1 l- a直线摊销法 Straight-Line method of amortization ) F0 f3 n3 T4 ~# z4 G
实际利息摊销法 Effective-interest method of amortization
0 U! v1 |7 o+ {) u( V* G# |, E, x" a ~4 s" k9 |! J
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（6）固定资产 # {9 \- n2 ^0 T; s0 n8 p# S* @
固定资产 Plant assets or Fixed assets 1 s4 I$ I7 J4 Y
原值 Original value
4 z: t# i$ d4 L, N3 I预计使用年限 Expected useful life
6 @" q9 q; M2 L/ W; e. U0 e预计残值 Estimated residual value
) w; P5 Q A; e; @' U9 w3 O1 B折旧费用 Depreciation expense 3 }0 s$ U8 B5 D8 N b
累计折旧 Accumulated depreciation
! E, h( m2 \- _( F帐面价值 Carrying value
2 d; D/ u0 J% C. ^! `- J应提折旧成本 Depreciation cost
$ r; \3 J# T7 z: R净值 Net value . Y/ W( g! G6 v1 ], w* a. f0 k9 N
在建工程 Construction-in-process
. D( m& t2 T7 ?- ^0 f* ]) T* |磨损 Wear and tear & l3 y5 R1 k1 p% X1 L. Q9 T* m2 j% ]
过时 Obsolescence ( X* Q5 Z0 k- e% X+ V
直线法 Straight-line method (SL)
+ k$ t. u' L8 J, ^7 g% }" Q7 s工作量法 Units-of-production method (UOP) 7 H5 W/ Z* j2 e/ P
加速折旧法 Accelerated depreciation method
6 P0 t$ z, F) v% X双倍余额递减法 Double-declining balance method (DDB) ! E& V+ Q5 f c0 F" N! u+ q( M
年数总和法 Sum-of-the-years-digits method (SYD) / t, a% i7 u. j9 K
以旧换新 Trade in : ~2 Y, A+ t+ H' n/ ]
经营租赁 Operating lease
! x) L1 h# A) J8 f8 V7 U% g* t0 q融资租赁 Capital lease 1 t: D. A/ a4 m7 q5 K
廉价购买权 Bargain purchase option (BPO) 3 { I; [& h1 R* J; f4 l- D; r. L8 O
资产负债表外筹资 Off-balance-sheet financing
5 U# `: T1 f1 N( {3 W最低租赁付款额 Minimum lease payments
& B) z( F/ x1 Y" A, _--------------------------------------------------------
; x4 U9 Q2 D1 \9 u- ^; g0 m（7）无形资产
`0 b, k$ y+ }8 R# i5 ~, j- U无形资产 Intangible assets 0 N) b+ _: |; @/ E9 E3 _/ I
专利权 Patents . t0 E% x0 j g+ S' b# x
商标权 Trademarks, Trade names
- b0 r' v5 }& p9 ?6 Y+ o, g, o: p著作权 Copyrights 9 y1 D$ w7 r! I( u) ~. |
特许权或专营权 Franchises
N% u% i$ J- q. a6 _商誉 Goodwill
6 @3 G6 x, s! K) ^9 |开办费 Organization cost
/ D4 P9 B+ V- r9 T- V3 j6 z) b& N租赁权 Leasehold S2 a. S. r( K" }1 q
摊销 Amortization
( Q4 K' h$ `! `--------------------------------------------------------# V0 R5 y: X2 X$ H! T: P8 [, F
（8）流动负债 # ^$ W0 q* w; Q t
负债 Liability 8 F) }6 s. T/ c
流动负债 Current liability
0 R' I, X) U4 _4 a* ]$ K1 _应付帐款 Account payable
, E& H3 ^2 K3 a/ j3 P8 S+ J应付票据 Notes payable 1 ]0 V# ]0 \ L1 U+ v+ R' M T
贴现票据 Discount notes
: }% y) Y) w9 b长期负债一年内到期部分 Current maturities of long-term liabilities
- R/ v. v; n$ N7 M' M( b应付股利 Dividends payable , y1 y) v3 ~9 O6 }
预收收益 Prepayments by customers & X5 c0 h; n8 [3 I
存入保证金 Refundable deposits ! K! X+ D% V/ [
应付费用 Accrual expense - g' A, k4 ]; g5 G4 I% t; j% j
增值税 value added tax 0 l! f1 a" r+ A
营业税 Business tax 9 [; ]# i1 O% B( F: k( @: x
应付所得税 Income tax payable
4 y D9 F2 y% x7 O应付奖金 Bonuses payable
# J/ w: A* {7 D; b# H& g产品质量担保负债 Estimated liabilities under product warranties
2 w3 S: N, x T0 I* U" l赠品和兑换券 Premiums, coupons and trading stamps 3 r, [! T. ^2 i& ] q5 Q
或有事项 Contingency ' V/ u& [- u: [$ J, Z
或有负债 Contingent
! w' l8 F# A! M+ L0 y4 P% D或有损失 Loss contingencies " P8 P5 z/ X2 F
或有利得 Gain contingencies , i( @2 D4 C' t
永久性差异 Permanent difference
' U" V- m( k% S( y时间性差异 Timing difference
; s% v1 w& Z* {2 E5 D7 X应付税款法 Taxes payable method 0 r4 O3 l$ K1 R8 I1 l. M
纳税影响会计法 Tax effect accounting method 1 I" s K7 n) u5 B. A
递延所得税负债法 Deferred income tax liability method
" R7 v; J5 p( V! N; p& r7 f9 ]0 L7 j0 l J5 E
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（9）长期负债 / Z' a d. j/ W9 }1 U: X
长期负债 Long-term Liabilities ! V$ }7 a8 g6 @* c# `6 R
应付公司债券 Bonds payable ' O+ Q; Z( N4 l0 j
有担保品的公司债券 Secured Bonds , g2 z( N% N: g. L
抵押公司债券 Mortgage Bonds
, G) t. t& r3 Q6 M5 u保证公司债券 Guaranteed Bonds
- ]1 t0 R' G* d: M+ G$ _- S" X信用公司债券 Debenture Bonds : S6 z! n. L J
一次还本公司债券 Term Bonds
, p! r+ r! _/ j# w. h& I3 t分期还本公司债券 Serial Bonds
6 ~' W* T; m" T2 D- j- F9 {可转换公司债券 Convertible Bonds # i7 n4 j" G6 X2 N+ @
可赎回公司债券 Callable Bonds
. f/ w1 s4 r0 H可要求公司债券 Redeemable Bonds
( {' z. Y3 _+ m4 S! c) u. R6 U记名公司债券 Registered Bonds
0 M- m4 k9 U' f( S1 a& j0 Q0 `( s无记名公司债券 Coupon Bonds : Z' h: B- r" t! o7 a
普通公司债券 Ordinary Bonds
& U8 P! O( w" y% l5 r" w收益公司债券 Income Bonds * U$ m2 D! X, m. Z% u( _
名义利率，票面利率 Nominal rate
! z" E5 ^6 O5 c' z实际利率 Actual rate
( i3 _: v/ k( y' F- P; W" D有效利率 Effective rate
3 p g9 }1 v' Y0 R溢价 Premium
- L9 Z! Y4 W- U) d折价 Discount
. e% p1 ^" c7 d面值 Par value 5 a3 j5 I! k# ^. t$ M! S: |
直线法 Straight-line method
! T3 _1 u# m8 A' t实际利率法 Effective interest method * w/ m3 [1 M8 s, g# j z
到期直接偿付 Repayment at maturity
7 [6 d( S+ U2 _, P2 r9 K" ^提前偿付 Repayment at advance 1 y) u0 Q2 K$ G
偿债基金 Sinking fund 8 p1 A) X# p8 o7 W/ R
长期应付票据 Long-term notes payable % I! p! y" R3 }" y+ Z2 K( o: _/ I ~
抵押借款 Mortgage loan
* P0 `! x% G% o f. \--------------------------------------------------
+ r/ |$ p. Y3 R N: j6 o（10）业主权益 ) g" h' N* i3 K, p; {# ?7 a: K/ z. ?
权益 Equity
$ q$ G: b |: p. W# f8 a+ e6 a业主权益 Owner's equity
/ z s- Z8 K! k/ c股东权益 Stockholder's equity % _; N8 W/ u( A. T" c$ P3 v/ ^/ \
投入资本 Contributed capital 6 i7 \4 V5 [2 E2 Y% N7 T+ A
缴入资本 Paid-in capital
2 E* j& B7 s7 E h& \2 `! f7 _股本 Capital stock / _$ Z2 X" A: c5 A2 ?* f. P- g
资本公积 Capital surplus ; J6 N3 D" ~: q6 `* Z
留存收益 Retained earnings 0 O! r4 A, b4 Z
核定股本 Authorized capital stock . {. R7 J% u2 P/ R# p# P1 G) S! r9 h
实收资本 Issued capital stock
+ Z0 X' w$ G' O! T d* T发行在外股本 Outstanding capital stock 6 D- Z1 g% T' X6 e
库藏股 Treasury stock
& L+ B* V2 k4 ]普通股 Common stock
* [4 a( |' r# y( Q优先股 Preferred stock
) M( p5 V0 k1 ~/ {: R累积优先股 Cumulative preferred stock
. R# c! g, r: W非累积优先股 Noncumulative preferred stock : W9 J2 [2 K- x. |* P3 b0 o. {; ^
完全参加优先股 Fully participating preferred stock
8 [; a6 \4 z6 p: {部分参加优先股 Partially participating preferred stock
. S+ ^4 B9 E) L非部分参加优先股 Nonpartially participating preferred stock
' F9 i# M+ i7 h" ]9 P! A& t现金发行 Issuance for cash - ^ a4 A, k6 [% U! g
非现金发行 Issuance for noncash consideration
! y6 h: j3 P/ y股票的合并发行 Lump-sum sales of stock & k/ b; I* }( A& }1 t: L
发行成本 Issuance cost # |; |4 L8 h- w9 l
成本法 Cost method
! p& Z% ?6 g9 A8 G6 v, y9 b ?面值法 Par value method
5 \' e9 ]+ N" d0 W! @捐赠资本 Donated capital
3 X+ j% x! i' s盈余分配 Distribution of earnings
5 }7 E8 E- a8 h) o2 K股利 Dividend
* E* g0 t$ J' e% Y2 D! O股利政策 Dividend policy 0 v6 _2 Z p6 h5 r/ N
宣布日 Date of declaration
) z b8 x3 y2 i: U1 u1 w股权登记日 Date of record " k. o" t1 ?$ v' O
除息日 Ex-dividend date - z4 X9 D8 Z4 E1 ]8 M$ M- v
股利支付日 Date of payment
2 ^# H& o' n1 M9 `* K5 V: l) |现金股利 Cash dividend 8 j& z4 q$ _$ Q8 K
股票股利 Stock dividend Y7 X8 M6 J4 ]. m# f0 u
拨款 appropriation
" m; H, L: B" P: O$ R6 E3 n------------------------------------------------------------
% U* c- j; ]/ T/ R（11）财务报表
. T. |6 ^9 l6 Z2 g5 w: K- u3 K财务报表 Financial Statement + g! q8 H% o' r: z
资产负债表 Balance Sheet
* H. d* D- V" d( B& v收益表 Income Statement
+ j( f6 [% S$ G/ j帐户式 Account form
3 Y$ A: {6 n+ _; r; O' Q0 _5 o0 ^报告式 Report form
/ z4 e. j1 v* y( J4 }; y编制（报表） Prepare
) b& Z$ I* M, d2 Y工作底稿 Worksheet " `% w6 A4 i6 E
多步式 Multi-step
- d# o- M9 U% o- \- d5 {! j单步式 Single-step
, z% r2 ]% Z1 f' a4 j. N-----------------------------------------------------------$ b. g9 I9 Z/ |7 y, {
（12）财务状况变动表
- d. v* r8 S* ~. @& ?; c财务状况变动表中的现金基础 SCFP.Cash Basis , z; h7 M+ o2 n7 K# H3 g
（现金流量表） 6 n" o% Q0 ^ Y( j* \ m" Y& @
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis $ ^, z. G) ?" B4 @% s
（资金来源与运用表） 3 F0 M4 C5 z3 z% K! u
营运资金 Working Capital
8 j$ r0 q! U5 T0 k全部资源概念 All-resources concept + |% N3 Y3 a0 f2 A% x0 l+ f
直接交换业务 Direct exchanges
$ x# o' s/ g6 c. n7 g3 n7 R" c正常营业活动 Normal operating activities
3 n5 v* i( {. F, E财务活动 Financing activities
) @% P$ x% ]2 T- U' g9 }投资活动 Investing activities + a" k/ r+ M7 m. t
-----------------------------------------------------------# L" _1 Q% g+ D. n" G+ G& }2 s7 r
（13）财务报表分析
7 e0 x* n& S7 E4 Z% H财务报表分析 Analysis of financial statements % Z2 h; ~# f# k
比较财务报表 Comparative financial statements 4 b! P, R! J- Y2 l8 R' B
趋势百分比 Trend percentage
+ g0 u2 Y7 a+ N. q# U* o0 e比率 Ratios 8 a) O" E3 X2 u7 ~" u, o3 R+ q' M
普通股每股收益 Earnings per share of common stock
8 F( W u/ {+ R- m' O" r B股利收益率 Dividend yield ratio
( U$ m+ G% Z; k价益比 Price-earnings ratio 0 j: X+ w6 T, }5 q, W4 H/ n
普通股每股帐面价值 Book value per share of common stock
" W6 v3 x" s, P资本报酬率 Return on investment ) J$ c' M0 Q. j: h, z
总资产报酬率 Return on total asset
7 G1 i+ x1 e. R7 Z债券收益率 Yield rate on bonds
# L+ a- W. w9 j: Y( R2 |已获利息倍数 Number of times interest earned 8 ?9 T ]5 }* R4 h2 ?- i+ _3 R. a
债券比率 Debt ratio
) F! p/ R Q. `' c- p( o' v3 x优先股收益率 Yield rate on preferred stock
4 P' ]& v( t9 P. R+ c营运资本 Working Capital y7 {7 p2 z+ l0 q: C9 M
周转 Turnover
8 E4 _9 B" G! a6 {9 y9 J存货周转率 Inventory turnover & @! D- f! b: \8 ?# A% ]3 m
应收帐款周转率 Accounts receivable turnover
3 j* u6 V$ v2 [& A7 g& k流动比率 Current ratio
: L2 X+ d2 R1 q5 }( t速动比率 Quick ratio ! @/ v- U9 K+ e5 M- B3 j! G
酸性试验比率 Acid test ratio8 z4 n! l% I1 y; ^, A; d8 d
------------------------------------------------------------
6 A: O9 R. V3 `. K* v6 T( m4 }8 \. [' @8 e6 d6 R
（14）合并财务报表
/ `& h, R0 @. z E9 o" C3 c合并财务报表 Consolidated financial statements
* z8 X/ @2 ]8 z* ^- E/ m j; D* h吸收合并 Merger
; L* D& K% v- l创立合并 Consolidation ; i- i) M' w. ?, l, d/ Z3 v
控股公司 Parent company , R( p& l# ^1 H1 O4 n- N$ V/ ]3 y
附属公司 Subsidiary company 1 e# N# @( g' z$ C% B% F Q
少数股权 Minority interest # u7 L" `8 m1 `
权益联营合并 Pooling of interest 5 q6 S4 |& q' a9 l+ |. Q
购买合并 Combination by purchase
* U& e) e6 S! d/ n' l权益法 Equity method $ N5 d+ p- M% e! J4 P
成本法 Cost method 6 ~( b( A/ t9 G6 x
. m4 H. H& a% b1 c6 L. I& a, m% k$ f------------------------------------------------------------
+ X$ d- v/ Z7 u, ]6 z（15）物价变动中的会计计量 $ T) D8 d0 {0 @4 i
物价变动之会计 Price-level changes accounting " R3 |; l. I( P5 Q9 j$ A
一般物价水平会计 General price-level accounting
4 U+ ^ i' U" v1 U2 P8 P( Y+ ]货币购买力会计 Purchasing-power accounting
6 ?! C2 S" a% A4 n统一币值会计 Constant dollar accounting
1 E. z, ~/ \3 e; H0 Y历史成本 Historical cost & ]2 {7 M5 F. M
现行价值会计 Current value accounting
: h0 U) K. \$ ^现行成本 Current cost & ~( `+ S3 @7 A0 M2 r
重置成本 Replacement cost % T; c( E! z: W; `3 r
物价指数 Price-level index
+ C: C M1 @4 b: B, z/ Z国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) $ Z8 y e/ ?) h2 c1 f
消费物价指数 Consumer price index (or CPI) 1 U, {. I/ j8 A% r0 z
批发物价指数 Wholesale price index
* ~$ w) X. X* t& T7 k% d( v, i) B货币性资产 Monetary assets ! Z- o* g7 s: a4 A' _4 k i
货币性负债 Monetary liabilities
% O f- e/ l$ }& P5 m货币购买力损益 Purchasing-power gains or losses
% J, e, y, j+ U8 { t资产持有损益 Holding gains or losses
, `* t: B8 @) ]未实现的资产持有损益 Unrealized holding gains or losses
2 c5 j; B @, H( t+ D, i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
