 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 $ W2 w, k" v8 X; v9 [3 l
会计 accounting
" l2 c( m3 s$ x决策人 Decision Maker
2 q4 U( p, C; f/ W投资人 Investor
5 G2 M" q: C) G) g股东 Shareholder 4 y/ H( W$ N$ Z# w5 t
债权人 Creditor
* Y0 A3 a4 s8 g) Y财务会计 Financial Accounting
& h" K5 q- S* h管理会计 Management Accounting 8 m9 M+ R; l1 e, T* D- @
成本会计 Cost Accounting
) o1 d0 P, \6 g% \& o私业会计 Private Accounting
4 E g& q H; f% y- Q# V; |3 s公众会计 Public Accounting . K4 z) I. ?3 m- p+ V
注册会计师 CPA Certified Public Accountant $ ]' X3 X5 R1 R
国际会计准则委员会 IASC
, d5 ?0 {5 i9 c美国注册会计师协会 AICPA
9 B8 n- X ^* U+ a3 F财务会计准则委员会 FASB
+ n4 {, {. h; G7 k管理会计协会 IMA# G6 F! A! F% S. t
美国会计学会 AAA
+ Y6 m+ r- r/ z税务稽核署 IRS 4 W* N% o7 z1 K
独资企业 Proprietorship
; @, |3 R5 E `% R合伙人企业 Partnership ' y7 M# T( [+ v S2 e! w; j
公司 Corporation
; B. D9 @# U/ n6 A1 p会计目标 Accounting Objectives
( k& m$ U( s, _% B会计假设 Accounting Assumptions
) G0 x2 H- F& f- V& v会计要素 Accounting Elements * S% Y" `4 X$ C5 g
会计原则 Accounting Principles - ^/ c) q/ S1 q' j+ S
会计实务过程 Accounting Procedures
" S: `5 W& R4 c% Q财务报表 Financial Statements
9 k/ w" u5 ~! y4 F财务分析Financial Analysis 7 G C/ M1 [9 B* t% ?; y3 ^; p
会计主体假设 Separate-entity Assumption ; D2 o* Q; ~) p3 r) _+ S8 D
货币计量假设 Unit-of-measure Assumption - B; m* n r7 m6 \ _8 y
持续经营假设 Continuity(Going-concern) Assumption
" B# E) k( Q" V! |! d6 A; N+ \" \会计分期假设 Time-period Assumption
2 Y' _2 j" g7 v& r! y: s5 O资产 Asset ) d/ R! B; z1 x* J) M5 B
负债 Liability
# \2 J( }) ~3 P2 u4 N! W4 r' p业主权益 Owner's Equity " W0 m7 y+ L) R5 X8 ?
收入 Revenue
3 t( c% z" H8 T" d) o; S+ k3 ~8 u费用 Expense _$ [0 `9 [- d
收益 Income
) u# S5 J+ d: K: Z8 o/ n亏损 Loss * f- G5 l' v! [- o
历史成本原则 Cost Principle
& n8 C8 @3 F7 C) k' j收入实现原则 Revenue Principle
) Z; S2 A- j$ }! T4 [1 ?配比原则 Matching Principle
) Z$ }* a ?+ @* d( ~! u2 N. ^全面披露原则 Full-disclosure (Reporting) Principle , Y% I/ g6 H0 D+ o" x
客观性原则 Objective Principle
U9 N& N# @/ W! x一致性原则 Consistent Principle . Q2 L9 K: l) d: c, ~
可比性原则 Comparability Principle U0 S( E4 Z0 V
重大性原则 Materiality Principle% b6 w% r) \1 K4 A( D2 j* ~
稳健性原则 Conservatism Principle : z; u8 G& U& W2 I( ~. \, }2 o7 Y0 g
权责发生制 Accrual Basis 6 B! G; L! D4 Y, A, n6 t) F8 e
现金收付制 Cash Basis 3 t, ?2 W& Y. s7 L, L. O
财务报告 Financial Report
B) {, e; a$ E8 h: d" Y1 X& V流动资产 Current assets
7 Z9 t4 v; m7 {; X2 r流动负债 Current Liabilities
) b3 o# R8 [9 A& x- j长期负债 Long-term Liabilities
" l' ?- W0 P: B+ ^: f# I% t& M投入资本 Contributed Capital 4 K; ^7 y; `& O
留存收益 Retained Earning
. ?4 b2 H( e K" D9 x3 w+ q3 ?+ y8 D, b! J
------------------------------------------------------------4 F; x5 J/ V! N! L: v
（2）会计循环
|* `1 N0 T, V# r0 L会计循环 Accounting Procedure/Cycle : M! K! i* u, ~6 r' p' A L6 I
会计信息系统 Accounting information System
+ B. L! Z& o$ _8 A+ f7 { q0 V! b帐户 Ledger
/ H9 m) i. W9 f: [, r- f会计科目 Account - S. e, T; a5 X+ N
会计分录 Journal entry
7 v/ B. t( T3 o7 A$ r! N5 ^原始凭证 Source Document
, x* }' F& Y* h+ T9 \: K3 V3 b6 m日记帐 Journal 1 t |: R. N. k
总分类帐 General Ledger
7 q9 ^0 }: r; b F0 Q4 C6 M明细分类帐 Subsidiary Ledger & b, o2 k6 m- [ s; I* o( p
试算平衡 Trial Balance 1 I2 z Q" |/ \+ W0 B
现金收款日记帐 Cash receipt journal
5 R) Z) t7 D/ C# P- ?5 T. n" S. g现金付款日记帐 Cash disbursements journal k5 ]/ p" l/ i8 z V
销售日记帐 Sales Journal
7 h( i: y# l' x5 ?2 p% J购货日记帐 Purchase Journal
' ?# l' ^( n+ \" Q- z普通日记帐 General Journal
7 K l+ u2 l V9 v s% {工作底稿 Worksheet
& I$ h3 q) I2 l- e调整分录 Adjusting entries
* X/ E- B7 O8 X- p5 e' s/ D/ x结帐 Closing entries
* h+ P; c( y: d! N: b; S
- ^/ t5 ?7 o# u- F- T; L----------------------------------------------------------) w' D, `3 m% U) |, v
（3）现金与应收帐款
) L+ Z5 L, e1 A4 g现金 Cash * g" o( |; t' X
银行存款 Cash in bank B' I* f' X. g9 u" l: ^
库存现金 Cash in hand + U3 ]. E& o/ ]
流动资产 Current assets 7 p8 z1 m1 [: L5 x+ Y
偿债基金 Sinking fund
* |% Q4 ~) @2 z& D) P4 L- D# \定额备用金 Imprest petty cash , U" a2 g, Y3 b6 q! t5 I/ q
支票 Check(cheque) # \9 W0 Z$ U/ l D* F- X
银行对帐单 Bank statement : T' _4 S( x) e0 x5 P t. w y
银行存款调节表 Bank reconciliation statement
4 Z0 G H* Q. b+ ^, N+ [6 V在途存款 Outstanding deposit 6 t _$ }+ e. I+ Y( H& \) n
在途支票 Outstanding check ! @% S. k# k$ S
应付凭单 Vouchers payable 3 Y6 \3 Z4 A2 S9 f/ s/ z" p/ p9 k
应收帐款 Account receivable
: p- ?) E5 z: L; p# p应收票据 Note receivable 0 W# E9 ^7 u' z: v( t
起运点交货价 F.O.B shipping point
4 O( ]. }2 g/ W; o8 J目的地交货价 F.O.B destination point
# m. k9 t# y2 l) ~; x, c( B$ Q商业折扣 Trade discount
. e- C+ y3 C ~2 R4 Q5 @7 M. v现金折扣 Cash discount
$ h/ F* ?. L. T3 a# X# T" K销售退回及折让 Sales return and allowance
: B, |. K2 L2 k* N; W% u8 s2 a坏帐费用 Bad debt expense ! S$ p; J8 F% r9 y' q+ [
备抵法 Allowance method
5 h9 [0 m$ k1 q' u( P, k备抵坏帐 Bad debt allowance
' T2 P% l6 R' a' _% i! y' {损益表法 Income statement approach
4 n& b$ T9 s. X/ J; S% p资产负债表法 Balance sheet approach ) d1 e: I/ ]5 R; I
帐龄分析法 Aging analysis method ) _4 {- J+ L6 s- P# e- i2 Q
直接冲销法 Direct write-off method
, r3 g4 U" o1 Y% w带息票据 Interest bearing note 0 a- }' D1 C+ C1 V
不带息票据 Non-interest bearing note 2 F3 c4 O. k; _; I
出票人 Maker - a. L0 Z5 G. ?$ K: s8 _6 t$ j
受款人 Payee
2 c2 K# T6 B, s本金 Principal
9 L+ ^# Z9 Q. N. x" P2 `利息率 Interest rate
$ j% E" x0 m/ L. s) i到期日 Maturity date ; N- v2 i4 z h9 K f# Q; f
本票 Promissory note
V1 Q! a7 _+ |+ |& E$ p贴现 Discount % q) _" r( H7 F; U
背书 Endorse . Z: Z* Y, s4 c/ G. x
拒付费 Protest fee * K! T' L. }; S, H2 X- N
: z7 c( k( P; E0 n------------------------------------------------------------: g9 }- }1 j) r# i v: L$ r
（4）存货
1 |" m6 K' ]6 z' e1 ?0 |$ M$ ~存货 Inventory
0 W' |- l" ?# P! L2 k8 [( l商品存货 Merchandise inventory
! s4 U1 p, d3 c+ ?; B) u产成品存货 Finished goods inventory
& _$ Q0 W+ |# [在产品存货 Work in process inventory
# \# O! g+ U. c7 a: U" ^+ g+ X原材料存货 Raw materials inventory 4 t. @4 \" a( Q/ ~. u& d1 t
起运地离岸价格 F.O.B shipping point
4 ]* z5 x6 n. `) h. A目的地抵岸价格 F.O.B destination
: d1 {: B) Y" o0 @ N2 O: Q寄销 Consignment ) D, b# Q0 [: Z h" ~
寄销人 Consignor $ a( e$ U/ J6 B
承销人 Consignee
( P* g/ i8 S' M6 i7 Q定期盘存 Periodic inventory
: ]1 H3 m! \% [6 D" F+ H* M永续盘存 Perpetual inventory
0 i5 h# w L5 b X- S购货 Purchase 0 p' P+ D/ Z4 _* D- F4 y; ~
购货折让和折扣 Purchase allowance and discounts
% M! P* R Y- |. b2 L0 ?' T; ^! h存货盈余或短缺 Inventory overages and shortages
5 f, E J! T) O" ?* z分批认定法 Specific identification
4 j( N& _; l* Y( x% F! g9 K I加权平均法 Weighted average
* T+ j; v& B4 @, m, @先进先出法 First-in, first-out or FIFO
% P* r, B5 k6 U/ o1 ]0 t$ V后进先出法 Lost-in, first-out or LIFO
/ T6 l/ M( c; C- e Q9 o移动平均法 Moving average
4 q% z0 U/ I- \* [* Y- s( g9 P成本或市价孰低法 Lower of cost or market or LCM 6 E$ R% p) r% L2 J: m2 y- O2 J
市价 Market value
1 F- e) o, c/ n5 e重置成本 Replacement cost
9 o$ z* b; G/ }, ~可变现净值 Net realizable value 0 {9 e) w: M' g6 \0 s( q8 s
上限 Upper limit
+ H3 G( {! d; q下限 Lower limit ( L$ S, J. d1 \. Y. r' T0 [9 o
毛利法 Gross margin method
$ \7 M) j) B. P- C& D" \零售价格法 Retail method , \8 f5 |$ N, r4 j# K5 e- E: @
成本率 Cost ratio
' ~! n- a W2 X6 M; q; J4 Y2 p" V! \, ?
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6 N. Y- u, P% b ]（5）长期投资 5 J/ W# e& ?1 | N0 S2 P# ~9 {/ \+ D6 \
长期投资 Long-term investment
1 N$ X# H# K# c$ r& @- r3 ~长期股票投资 Investment on stocks
% U" }0 D, w6 F, p0 A长期债券投资 Investment on bonds
# f( s, ]; Z0 ^5 _/ B: V9 _9 p- d成本法 Cost method + g: }- O; J7 g5 {; A( z, J
权益法 Equity method
6 I2 r. J7 U& E合并法 Consolidation method 3 C% j! {; V! q) V: [% H
股利宣布日 Declaration date
$ l9 B( X7 v& C6 r5 Q; }4 t股权登记日 Date of record ! M9 J7 C' A& E$ T# m5 q/ K. r7 k
除息日 Ex-dividend date ; `5 K) U- d" z+ e" i
付息日 Payment date
: i' F+ Q( [ M0 \债券面值 Face value, Par value . a+ [+ ]! y$ W" [. N
债券折价 Discount on bonds
$ U j% v6 s, D2 ^0 f4 w5 j债券溢价 Premium on bonds / ?/ L, ]" [0 ?+ k9 G8 ]. v0 o
票面利率 Contract interest rate, stated rate
5 K5 S( P Y( G* | ^市场利率 Market interest ratio, Effective rate _/ X! D1 I9 W( g) Q; I9 f7 n8 ]
普通股 Common Stock
) u& O- ?, ?7 s& g优先股 Preferred Stock 5 J, S( [5 c/ `" Z$ v( t5 R
现金股利 Cash dividends : |! X1 S4 T6 i
股票股利 Stock dividends
G3 }1 ^& n9 _ ~( _( J3 K清算股利 Liquidating dividends ) e8 ~2 I/ j$ W. {$ s+ _5 f6 U
到期日 Maturity date 9 V7 o& T9 s3 d6 h' u( i1 \& u8 ^8 f. `
到期值 Maturity value % z/ _8 F$ @, ^# W4 i/ e
直线摊销法 Straight-Line method of amortization ( o i6 J! S& {' C* X4 u
实际利息摊销法 Effective-interest method of amortization
) z8 S% o% [" {+ n1 U* H. ~1 ?
3 ?4 K; x0 T# O$ b9 ]7 n" }---------------------------------------------------------! s* ]: k; @5 |: n
（6）固定资产
6 H& t+ Y! {3 E, r$ O- M9 Z/ w固定资产 Plant assets or Fixed assets
& X( n8 w& ]8 U4 i0 p( s- Q原值 Original value
! t; W& J3 ~+ r预计使用年限 Expected useful life & e i l4 t; ?: [( E& d* y* v* Y+ _
预计残值 Estimated residual value
" @, K# v$ T# }9 D+ G( L折旧费用 Depreciation expense
/ b$ Z/ m" L6 I$ }累计折旧 Accumulated depreciation + |1 \ w8 s% L6 {7 d) t
帐面价值 Carrying value
2 a2 W `4 Z% y2 {3 d; n应提折旧成本 Depreciation cost
' E' _. L! U/ _- o9 ~净值 Net value
9 o( o8 R. U, ?- P ~8 Q2 y+ V在建工程 Construction-in-process ! k% J' D9 o, Q4 L& U
磨损 Wear and tear # P9 r3 k, X) D- B
过时 Obsolescence
1 w0 _: E7 Q1 u; u直线法 Straight-line method (SL)
4 N/ v# I* c7 L7 ~. z% S% X工作量法 Units-of-production method (UOP) 9 f k1 o8 l$ x, [
加速折旧法 Accelerated depreciation method
F: o, E% r/ W0 A" w双倍余额递减法 Double-declining balance method (DDB) " R4 O2 C6 D- ~% s4 I) L
年数总和法 Sum-of-the-years-digits method (SYD) " R7 T( j* r! R
以旧换新 Trade in
6 D/ e- c# e) B; n! y5 P经营租赁 Operating lease . H$ X$ M) D" \: \( @8 c) t% J( N' H
融资租赁 Capital lease
! x& H t8 A+ y3 i( ? D廉价购买权 Bargain purchase option (BPO) 7 M) r* ?) V1 M* w" T: C# x
资产负债表外筹资 Off-balance-sheet financing
* P3 D6 F2 y; A+ I最低租赁付款额 Minimum lease payments! p3 G6 G9 b; L+ m! h
--------------------------------------------------------$ `% X7 G7 w! e; w) m
（7）无形资产
8 d5 G( l- Z% H T/ S7 f6 T7 T无形资产 Intangible assets , \" k7 j, e* ?( ^. z) o
专利权 Patents 4 p& ?# |. i1 t2 Z$ A7 g; b8 h$ O9 Z
商标权 Trademarks, Trade names . I; P. x# }" O4 {, k+ [5 _' e
著作权 Copyrights # c! ~! M, P" B& S/ g, I1 M
特许权或专营权 Franchises
- B$ A( e0 V" F) V+ L$ U5 s商誉 Goodwill 4 G5 M5 ?7 T% R+ X5 }2 w! h5 `
开办费 Organization cost
v, I& p+ X7 o# l4 y+ a# V% S: w租赁权 Leasehold 9 k+ Q4 G) N- P, y0 G) |
摊销 Amortization
1 F8 S+ ~0 g1 z--------------------------------------------------------
9 P9 J) d2 f( \' i$ `9 R& r（8）流动负债 0 a. J1 S7 |! y4 ]1 J i" M
负债 Liability ' I6 c# ]- m/ r" `+ @
流动负债 Current liability ( p& @& |& c' A& g
应付帐款 Account payable
7 K) h1 t$ X* \+ w+ _6 X. d0 V应付票据 Notes payable
# v6 n2 p6 t1 D# }3 X+ H贴现票据 Discount notes
) N' v+ O9 ?+ D- g4 {长期负债一年内到期部分 Current maturities of long-term liabilities
& Z2 q8 t4 T7 b应付股利 Dividends payable
8 U5 I! v( Y `; ]0 W预收收益 Prepayments by customers 1 o* W# ^& n3 i( w" ?/ V9 f
存入保证金 Refundable deposits + r C% `# C! k5 Z& n5 `
应付费用 Accrual expense
/ w( X- K+ ]5 I3 R5 A' J增值税 value added tax % R5 S& m- E5 m8 i" a: J
营业税 Business tax
% q9 ~ ?8 K/ h应付所得税 Income tax payable {( [ G- Z6 N; [2 \. s( @
应付奖金 Bonuses payable
/ i5 t3 N/ J9 j. J产品质量担保负债 Estimated liabilities under product warranties 3 u, V+ h1 {$ }4 g7 C
赠品和兑换券 Premiums, coupons and trading stamps 1 i! v9 ]& M4 @3 _: W9 F3 Y
或有事项 Contingency 6 M& f$ H2 t* } n8 @1 i' S& ]) e
或有负债 Contingent 2 v" |% W# w2 A3 h
或有损失 Loss contingencies * A8 ~- a. }$ @& z8 `* M
或有利得 Gain contingencies , ], Y" x9 l l( A, Q- Y! T6 ^ U
永久性差异 Permanent difference
3 W0 {. Y6 X7 K6 d时间性差异 Timing difference
) s* o5 q+ ]0 F应付税款法 Taxes payable method
. }3 Y" c- I( U纳税影响会计法 Tax effect accounting method
% c6 ^' O K3 M递延所得税负债法 Deferred income tax liability method
7 t" H; D: @/ G0 a# ~" i ?* Q5 B7 ~! m
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3 l6 G1 A& L6 w$ o# P: i, d（9）长期负债
# N- Z$ ^# c- `& B9 b0 Y长期负债 Long-term Liabilities ; m4 j- t) L& q. L2 |, s: n+ H- F
应付公司债券 Bonds payable
6 ^! o* _+ H7 U$ Y- Y( `9 z有担保品的公司债券 Secured Bonds ) J7 R2 ^# a z8 `# \, i
抵押公司债券 Mortgage Bonds
: Z' D) d$ e1 g7 {保证公司债券 Guaranteed Bonds
( h6 p7 S# i; y2 B' {3 c信用公司债券 Debenture Bonds
5 }- F) Z' O/ b7 v" x+ p一次还本公司债券 Term Bonds
0 @$ \* k* j: H0 g9 Y分期还本公司债券 Serial Bonds 0 _% }$ C2 l; a( Z
可转换公司债券 Convertible Bonds
2 ]3 V4 Q! B7 B$ L) y可赎回公司债券 Callable Bonds
& G$ C& S D. s可要求公司债券 Redeemable Bonds
0 @" N. A* }7 C9 v4 a! a0 Q$ c {$ a* n记名公司债券 Registered Bonds
8 \! L5 h* r T无记名公司债券 Coupon Bonds
; u: z2 {- o4 q普通公司债券 Ordinary Bonds . g5 w$ s% z; _! U, `2 B, N7 M
收益公司债券 Income Bonds
/ e3 \' O; [4 H M2 c名义利率，票面利率 Nominal rate # |7 |) |$ r+ C& Z
实际利率 Actual rate 9 ?+ I! O0 z; G& |) t5 \3 i3 k
有效利率 Effective rate 9 k# \/ h* A# z2 l6 k, U# z7 J
溢价 Premium ; T( ^. S1 @+ E3 a" n
折价 Discount
3 o8 s @/ e; [6 u& V' N面值 Par value
3 ?: S* N$ c a8 }8 c$ Z- s* W直线法 Straight-line method
* w0 k3 m5 Y" F) E实际利率法 Effective interest method / E- t, n4 s. S6 _
到期直接偿付 Repayment at maturity 3 e/ M6 {! l8 F+ m
提前偿付 Repayment at advance / c0 o) p; L' O; Y: i3 ]9 L! U
偿债基金 Sinking fund . u; }# ^! }3 A. `, ?' I% u: O/ C
长期应付票据 Long-term notes payable 7 x1 R* f3 ]) U1 \0 w' c% i) d
抵押借款 Mortgage loan
6 t. m" ]1 k9 o1 R; }; f& Q--------------------------------------------------% q7 I' T0 t$ I- v& v9 Z
（10）业主权益 ' L1 [* v8 u* S( Q y0 X/ }6 d( V
权益 Equity
; v6 K1 }$ O. @: E& P$ x业主权益 Owner's equity
+ P1 O3 n. L/ X2 V/ D' p* i股东权益 Stockholder's equity
7 a2 x! T" |$ Y. w* U# ?投入资本 Contributed capital - I# s, W) W% Y# c
缴入资本 Paid-in capital - l, i# d; g6 l" S. m2 R
股本 Capital stock
* Z% I# x3 a, r: j0 s) E资本公积 Capital surplus & a/ Z: m9 k* f4 ]8 Q7 W7 X7 M
留存收益 Retained earnings % M. B' D9 L* k6 \2 W. k! p" t# v& N% E
核定股本 Authorized capital stock * o0 F$ S2 n, P* _3 g( z- @: ]0 ?
实收资本 Issued capital stock : ?) ~8 z4 U6 ~, H3 ]; Z
发行在外股本 Outstanding capital stock ! F$ v/ b. b+ N* g; q
库藏股 Treasury stock
* O7 [/ l6 }3 ~ Y. P* W9 W# C普通股 Common stock
* X+ t5 U( ^! U优先股 Preferred stock
1 @% B8 x. r5 ~: }& P( h累积优先股 Cumulative preferred stock
: w U9 w+ k6 E( ]0 u6 N1 w非累积优先股 Noncumulative preferred stock 4 v6 S, ]3 \8 G/ Q' ~3 h
完全参加优先股 Fully participating preferred stock $ y2 h6 x8 N+ i P( L- s9 T% L
部分参加优先股 Partially participating preferred stock
6 Y8 l3 n' V9 v非部分参加优先股 Nonpartially participating preferred stock
1 f9 ~* s$ ]! d现金发行 Issuance for cash
" }4 J& J. l; ?( L) ?* V0 Z非现金发行 Issuance for noncash consideration 4 M- s+ q J& P1 V( L# F
股票的合并发行 Lump-sum sales of stock
0 G. n; O& g" l. w发行成本 Issuance cost
! T" z# X! r2 {7 Y6 M! h" ^成本法 Cost method
9 T( W U7 x* j3 r; Z' }! J6 j' H3 K面值法 Par value method
* G/ D8 f0 u" k, g捐赠资本 Donated capital
9 d0 R0 K3 X' T' l0 z0 Z" y7 E盈余分配 Distribution of earnings + t. L; ?" b% O* o! g& `5 `
股利 Dividend
# X$ d2 x3 Z# g ?股利政策 Dividend policy * I/ B8 Q1 ]. T( m- M8 Y
宣布日 Date of declaration
* n( ^, P Q; P3 ]股权登记日 Date of record : f: n5 R# H! s( Z, W+ j4 }3 O0 }
除息日 Ex-dividend date - d+ B# n, v0 b+ C0 ~
股利支付日 Date of payment
- @# D4 v/ l B% D# D现金股利 Cash dividend
# ^3 L4 Y7 ?7 v9 n- `- C1 Z( g股票股利 Stock dividend 7 m8 V( P0 P7 V" C; A+ T) k
拨款 appropriation
6 @. z6 z3 \/ W% u" B! G------------------------------------------------------------
( |$ w; i+ \2 V" N（11）财务报表 - L' X1 N* k) B% \2 Z
财务报表 Financial Statement
( F4 H: A# I% K8 U8 L8 | P+ x资产负债表 Balance Sheet / H7 I. V8 X% @, l# E& K1 O, c6 e
收益表 Income Statement
/ x# {& Y; }& E& W% P8 g, `帐户式 Account form * ?3 Q' o; t7 v5 g* C
报告式 Report form + k$ r, r5 p: P! s. D
编制（报表） Prepare
4 ^9 H, `1 T: Q0 u9 Y4 `0 T9 ?工作底稿 Worksheet ' D1 Q4 _; A3 R4 L4 R2 N: J
多步式 Multi-step - Z' Z* n7 k0 i8 b# q5 T# Z1 U
单步式 Single-step 1 E1 J2 g) b. u8 y0 E1 _
-----------------------------------------------------------
+ j) C) R( t" |) `7 ?5 F/ v（12）财务状况变动表 4 X' U5 ]) n8 e- c% o
财务状况变动表中的现金基础 SCFP.Cash Basis
2 p( ?5 @, _$ W; I（现金流量表）
V7 t% q ^: B财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ' b3 Z8 W4 k N4 k
（资金来源与运用表）
+ c$ r9 [, k$ I2 v! C1 L营运资金 Working Capital + y, [( J: ]; ?) h5 L4 f( J
全部资源概念 All-resources concept
! c3 n% z% ~4 r3 f: @6 H直接交换业务 Direct exchanges 1 n! l# s1 g# Q
正常营业活动 Normal operating activities @0 }# G2 i/ Z6 `) ?7 c, G% {6 n
财务活动 Financing activities 5 Z, [. y9 V& q/ ?$ ]2 v, d
投资活动 Investing activities
& {8 L9 u4 N; V6 K1 I% l-----------------------------------------------------------! X3 A% ?. @8 R9 T6 }! Y
（13）财务报表分析 0 d R4 z* \* b9 H
财务报表分析 Analysis of financial statements
( Q1 I+ m8 e9 V# t, {; S1 y2 R比较财务报表 Comparative financial statements & m! W" e8 L6 m0 b* l2 N
趋势百分比 Trend percentage 8 L0 z% a5 y+ v; E* T+ L& f
比率 Ratios
0 g5 ]% b4 Z& a; H# c- R普通股每股收益 Earnings per share of common stock
! E# P+ L6 K! k; @. H股利收益率 Dividend yield ratio , S R3 N! c6 \
价益比 Price-earnings ratio ( ?: a8 B2 V) i: o6 a
普通股每股帐面价值 Book value per share of common stock
% i+ h/ A3 F, n资本报酬率 Return on investment . q% }4 J' q. y$ H& X
总资产报酬率 Return on total asset
& Y( L( \6 s" u& F2 f债券收益率 Yield rate on bonds
" L' w+ |* p( s" X已获利息倍数 Number of times interest earned
; ~6 }! t$ Z4 @0 t2 C3 y2 S8 H. a债券比率 Debt ratio
& Z" H+ q7 m9 m" W优先股收益率 Yield rate on preferred stock
5 R/ B/ M8 i! v4 J2 M营运资本 Working Capital ( z6 c3 \) v( F7 \5 d1 [, E
周转 Turnover
: H) z! |% @+ p2 C1 ~- N存货周转率 Inventory turnover ; o) Y" P8 f3 l7 g: s
应收帐款周转率 Accounts receivable turnover
, G V3 x& g$ O/ S# f' a7 v6 v1 {流动比率 Current ratio / X" Y: k5 g6 @# S# f% {
速动比率 Quick ratio 9 `: t6 e( q/ Y2 k
酸性试验比率 Acid test ratio
( ^1 V, x% b/ H------------------------------------------------------------ : V- {8 F6 A- e% |* {) v
) |0 Y5 }* J& `1 v
（14）合并财务报表 ( ^$ w& r1 g4 N% u# `
合并财务报表 Consolidated financial statements
* c& q2 q8 b6 [) S' E吸收合并 Merger
1 ^7 w9 C" N2 f" V# `+ [创立合并 Consolidation
& Q0 z# D: F- O. r7 v, w( U控股公司 Parent company " i; _2 S, I6 y
附属公司 Subsidiary company . l6 W( l( R% {/ ?5 _2 Y
少数股权 Minority interest
+ e* z$ y' G3 z9 D权益联营合并 Pooling of interest
! N0 p; v9 y2 s6 P8 S3 ?4 \购买合并 Combination by purchase
4 H( w% ^! \3 E. I. @权益法 Equity method
- _7 ]& Y9 ]7 R: H! ~ j成本法 Cost method
3 _( s# a& E [9 a3 h. i2 |" u) u) l) W) V/ M' \ t. U
------------------------------------------------------------
. M, n5 v1 C- V! j（15）物价变动中的会计计量 & d ~8 X* X( ], H6 R6 Z
物价变动之会计 Price-level changes accounting 3 K% X r) T/ P8 A8 J; O
一般物价水平会计 General price-level accounting - ?- I. C) l8 J z5 e8 [% b8 u
货币购买力会计 Purchasing-power accounting : |. X" H! `3 y7 I
统一币值会计 Constant dollar accounting # q8 L0 [# Y" a/ q- ^3 n9 ^7 N
历史成本 Historical cost
3 z5 o5 `4 X# @) C现行价值会计 Current value accounting
W" e# R! z/ R. {2 Z现行成本 Current cost 7 F$ e% o- N8 `1 c
重置成本 Replacement cost
; f* ~2 ^, g3 K5 L物价指数 Price-level index
; o3 s1 V. P3 m! o1 f% k! A/ V国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
1 u0 f) {+ n' b消费物价指数 Consumer price index (or CPI) }0 T8 N$ h, e! c S3 e* L) d. ?; g
批发物价指数 Wholesale price index
- i6 G* X2 g/ D5 i: {0 [ F& f2 N! h货币性资产 Monetary assets : r4 h% s0 E% d a8 ?
货币性负债 Monetary liabilities
+ u7 c" N( Y3 C ]) B: B) m/ k: N货币购买力损益 Purchasing-power gains or losses
: s9 k3 g$ ~& C+ M资产持有损益 Holding gains or losses $ m6 Z& g* ~, k$ u' ~
未实现的资产持有损益 Unrealized holding gains or losses
+ r! E& f. t! {0 W- e+ V7 s [! L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
