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（1）会计与会计理论
1 V! \1 D/ n, w$ \! |4 A5 V7 U0 B' {会计 accounting
' Y3 l+ a9 q* u3 U/ o& U! C5 D决策人 Decision Maker
- R9 g: {9 i' @( G0 }* k投资人 Investor ' Q& c- G0 `7 ]8 `. u+ [6 j: c# W+ z
股东 Shareholder & p* W& E+ `% L8 o9 x( q) a
债权人 Creditor
- I' @4 a L6 H财务会计 Financial Accounting
+ @( v" o% G0 p5 P" y管理会计 Management Accounting ( W* d3 s& _6 i, Z
成本会计 Cost Accounting + ^/ _% X* U, O7 k
私业会计 Private Accounting
( V5 X! M3 _/ M9 T: C! R% g公众会计 Public Accounting 6 ~/ _# j, X2 D0 e# `; w0 Y6 d* Z$ c
注册会计师 CPA Certified Public Accountant & G# w( B2 I0 q" X
国际会计准则委员会 IASC ; H+ B6 j7 _/ p: p
美国注册会计师协会 AICPA + B1 \- B+ O/ s
财务会计准则委员会 FASB
9 f. J* w* s) z- u7 x& ]; j9 Z& t管理会计协会 IMA1 s9 z, ^0 [# Q3 v( ~' L; u9 R
美国会计学会 AAA
. a4 a6 F: B, X5 o9 I8 D! Z- S税务稽核署 IRS
& a/ E; {2 N+ j, N6 A独资企业 Proprietorship + B7 [( _6 Z4 _: k2 B8 s/ b- ~
合伙人企业 Partnership
& r* S) C0 c* T% b# v! i$ x4 |/ n公司 Corporation ) e3 f% U0 E2 d- l/ n+ g6 i
会计目标 Accounting Objectives
4 h8 H6 n- k+ d会计假设 Accounting Assumptions 6 u) D' u9 x5 r$ M$ l9 ?& y; _3 |5 r1 O4 n
会计要素 Accounting Elements ; I' l4 G+ R! L9 {4 X. r
会计原则 Accounting Principles 5 d1 e* K3 i7 m+ w
会计实务过程 Accounting Procedures
6 i5 H/ i) w, b# A; p/ b% c) b, Y财务报表 Financial Statements + ~) v. I e. T, D+ s4 d
财务分析Financial Analysis
9 Y" F7 z: p0 S4 g1 b会计主体假设 Separate-entity Assumption
9 c0 b, c0 M7 W8 j7 A货币计量假设 Unit-of-measure Assumption 6 r6 V: _: d0 ^- f5 l
持续经营假设 Continuity(Going-concern) Assumption - I2 p, ?- M o3 n: F, f
会计分期假设 Time-period Assumption 2 z; l' `% r) ]+ u- k$ k9 d
资产 Asset
! h& X& `$ M- i3 w3 R% s% h负债 Liability
- L5 P2 G! f3 A, M0 G" p业主权益 Owner's Equity , R: o( }+ M/ ^1 v$ d
收入 Revenue , J p$ ~4 v E0 ~5 l: a! M
费用 Expense
/ P |* d3 B7 P8 A. N收益 Income & f6 z( s! E- n2 I, _6 u2 ]
亏损 Loss / D" D( Z2 B; ~- c% D2 D- d' U
历史成本原则 Cost Principle
7 C, E/ C3 U" p' `4 G收入实现原则 Revenue Principle ' b5 }" R) J# T, D
配比原则 Matching Principle
9 ~ k/ I7 k9 C6 q& A' P* s全面披露原则 Full-disclosure (Reporting) Principle 9 i% r0 r: C; V2 ]
客观性原则 Objective Principle
1 r# g3 t0 K7 s$ w一致性原则 Consistent Principle * u' m1 [1 }' S. {5 y
可比性原则 Comparability Principle
; H% K, T2 ]: F9 `# R/ Z重大性原则 Materiality Principle
. P, }' a0 [3 G稳健性原则 Conservatism Principle
+ A1 b w3 V3 r! @, R2 ~权责发生制 Accrual Basis . b9 W; |" ^" ^
现金收付制 Cash Basis ( C* `3 x% d% `/ I9 u
财务报告 Financial Report
) K! z" i3 @& H! y" H/ x流动资产 Current assets
1 ^: `( X) J, g" X- e' e流动负债 Current Liabilities # d1 S J- T& y- f- {, k4 i+ a1 U) u
长期负债 Long-term Liabilities 2 c' ?% d, `7 Z4 S$ \
投入资本 Contributed Capital
1 s+ b' C- o( V' s6 s5 H留存收益 Retained Earning
. f6 J$ M+ \1 a; V; q3 w: X3 `( y' _& ]0 z* G3 D
------------------------------------------------------------+ f" b" R: l$ V& C2 q3 h/ z
（2）会计循环
$ [. u1 M0 F2 z/ l7 P3 o5 @会计循环 Accounting Procedure/Cycle J! s: H, G) T! R
会计信息系统 Accounting information System
3 a( |; i( e- i, `帐户 Ledger $ c4 |/ a! j J' q, L8 ~4 g( k
会计科目 Account
) x& j, G7 m& t$ d* F' F会计分录 Journal entry
0 C& W d8 |( B! m: X: r' _( C原始凭证 Source Document 8 d0 G/ T l/ g
日记帐 Journal
! n9 c6 i) `4 O$ Y7 [9 C! U2 T) w9 S总分类帐 General Ledger * `. r" [6 H! Y) c" X# }2 _
明细分类帐 Subsidiary Ledger
; n$ j0 m) D3 }9 l @5 b试算平衡 Trial Balance & v& D6 _% I* `' x) f
现金收款日记帐 Cash receipt journal 1 L; B) `2 X$ ?2 Y1 x+ c, c0 [
现金付款日记帐 Cash disbursements journal 0 ^( C6 {" `+ v: ~* T
销售日记帐 Sales Journal
* o* G% g) Q* J! _6 ]1 X购货日记帐 Purchase Journal $ m" R& T1 p) {
普通日记帐 General Journal
6 {" q$ m$ n+ i* X6 U工作底稿 Worksheet + ` j0 N$ w. _5 d
调整分录 Adjusting entries
3 T$ Q) x: }6 v3 K( N结帐 Closing entries 4 v+ g# D; J4 {, |- C5 X' E2 O0 k; j
, w3 ?, F! _' V. H8 H! K8 Y----------------------------------------------------------
+ h3 W' N" [, N) E（3）现金与应收帐款 $ ?0 r1 W3 C0 z" d3 @/ U
现金 Cash
; a/ P2 h1 e w0 l2 x! k; q银行存款 Cash in bank
/ x% I. {' o7 `库存现金 Cash in hand
, E$ W7 M& h$ Y流动资产 Current assets - A$ K# t' U, p: K5 S! s+ o
偿债基金 Sinking fund & [: m% d9 \7 [! V0 y4 [" V
定额备用金 Imprest petty cash
; R& B" P" N# F3 Y支票 Check(cheque)
& R0 f3 b" n: z银行对帐单 Bank statement % G% |# G8 q, k5 q9 }; C5 y
银行存款调节表 Bank reconciliation statement ' j. z! ^2 n, }5 b5 ?5 f
在途存款 Outstanding deposit $ ?2 W$ P: B6 h# i
在途支票 Outstanding check
, R: ~" o" M7 O9 d1 x9 W应付凭单 Vouchers payable
& u- m" B$ m, q. f+ V( L& q应收帐款 Account receivable
4 H1 k ?. [( g1 w- F; r应收票据 Note receivable ~* [6 K8 E- M( r0 W
起运点交货价 F.O.B shipping point : r. d5 R- f" G
目的地交货价 F.O.B destination point ?" B5 A k5 u* H+ ]
商业折扣 Trade discount + A( H8 `& S5 Z1 G: i% b% O( O& N
现金折扣 Cash discount 2 J7 p6 \, t, r; z, @! d. D
销售退回及折让 Sales return and allowance 9 c+ x, Y7 w5 S8 ^
坏帐费用 Bad debt expense
7 W& w+ G+ {- j2 u$ v: {" H* `备抵法 Allowance method . u/ |' f8 t/ V8 A5 n
备抵坏帐 Bad debt allowance
) \$ Y& p% ~( b" H损益表法 Income statement approach
/ j5 f: Q1 r. O: b资产负债表法 Balance sheet approach
& F8 t8 u! ]3 u6 J3 l帐龄分析法 Aging analysis method
R0 d9 s1 K1 @0 ]! N直接冲销法 Direct write-off method 6 Z9 w+ v( I5 x$ Z3 M2 ]/ v
带息票据 Interest bearing note * s6 Q7 G5 w" Y6 L- Q
不带息票据 Non-interest bearing note 9 y. I) q. A; x o
出票人 Maker
, \; W: j, W& T' |1 H6 m7 J1 P受款人 Payee
' _2 H G1 f( t4 U$ r, k" i ?本金 Principal 3 J7 f* A" T1 i0 L9 p
利息率 Interest rate 8 k8 p$ P) j5 ]8 ]5 t; _& S
到期日 Maturity date . w$ L' E, } e U1 F$ H
本票 Promissory note # z9 n2 u/ s) P- Z8 x7 f
贴现 Discount % E0 t2 D. _& n1 i0 A% O
背书 Endorse
+ ?0 w" I8 X0 f( p( U! n! B" f3 ]" x拒付费 Protest fee
% v, L* O1 J" M: V" P
" P; `' T, y1 S- E t5 @------------------------------------------------------------
7 m7 p Z5 M5 [（4）存货 ( S3 ~7 R h5 p9 y# a
存货 Inventory - `; h$ Z) \! U0 e( F
商品存货 Merchandise inventory
8 {2 {2 L0 G1 k产成品存货 Finished goods inventory
* D" Q3 o" ]! }& s* |在产品存货 Work in process inventory ' u+ d; ^6 t* P
原材料存货 Raw materials inventory
. q, v7 |# R# ~2 q" n起运地离岸价格 F.O.B shipping point
& J8 {2 u+ ?% d8 ?8 i目的地抵岸价格 F.O.B destination 4 g" f' Z( y& d; B6 ^
寄销 Consignment
- g9 E. M; U" [& _0 i$ F! E寄销人 Consignor 3 m, z6 o5 A* c/ @. K' f" T0 }
承销人 Consignee * j. p, p8 ?2 W) D+ z0 g1 v \9 ^
定期盘存 Periodic inventory 7 y1 z3 o' e1 ]& s; P, G* e
永续盘存 Perpetual inventory6 K# N: R7 E1 R" D! D
购货 Purchase
~9 ? m8 R9 H0 x `6 t' b, M6 `# T购货折让和折扣 Purchase allowance and discounts
: `0 z5 }% U# u+ p! S5 n存货盈余或短缺 Inventory overages and shortages
7 o2 D8 A+ h- r, ^- g分批认定法 Specific identification . d$ y( Q! Y5 ~4 L" A, {
加权平均法 Weighted average
2 g7 [- { V7 V. C! t1 i1 f0 s* R2 v: W2 s先进先出法 First-in, first-out or FIFO
3 f- ~' t8 [0 @: Q2 z* g3 x2 l后进先出法 Lost-in, first-out or LIFO 6 r) {+ V8 d1 [
移动平均法 Moving average * @; D h9 S9 o. F; t. y/ |
成本或市价孰低法 Lower of cost or market or LCM ' G, y( q1 O7 I$ L3 P9 O9 k' f
市价 Market value 8 v7 g- L* P' L
重置成本 Replacement cost 9 T% Y4 s; Z6 B% D
可变现净值 Net realizable value 5 |2 y" e' S: ? b2 h" W4 I# v
上限 Upper limit & O6 A) l/ L. `4 X7 I( ~
下限 Lower limit
E% `1 G1 L$ u& f. k2 M( y毛利法 Gross margin method 1 _( `; W& N; ~" D4 W
零售价格法 Retail method 6 E! B. v. }/ V( M0 n
成本率 Cost ratio
% b3 S/ t/ o9 B% E/ f7 h( ~# @$ i% ]$ O5 T5 m# n5 [
------------------------------------------------------------+ |4 c1 @- s8 g) N9 ?: H
（5）长期投资
7 c. J0 N) G- x! Q9 Y. f长期投资 Long-term investment # \( Y3 a6 T9 B3 U
长期股票投资 Investment on stocks ) P0 Z8 F& B/ m
长期债券投资 Investment on bonds
5 A* u; @, O% t1 ?成本法 Cost method * W/ o3 c# i: w/ ] ?
权益法 Equity method ) ^& X# _. P4 |
合并法 Consolidation method
& ~) \7 I9 x1 `- U4 Y7 ]股利宣布日 Declaration date
+ O! E( \0 L6 T$ ~3 ^股权登记日 Date of record 6 H4 Q$ p& v' ^* D" f
除息日 Ex-dividend date
; B4 d" w, H9 ^" o; @* L4 \付息日 Payment date A- b9 }$ U! t9 j* F' ~
债券面值 Face value, Par value
6 \" L, c8 \ f7 y* r; T' _" B债券折价 Discount on bonds , i- g+ g F) j* N' N* j2 G4 x' y( v9 v
债券溢价 Premium on bonds " \1 {. ~/ P3 ]; Z
票面利率 Contract interest rate, stated rate
m; O& ?" n! @市场利率 Market interest ratio, Effective rate 2 _( s( R. }3 L1 o
普通股 Common Stock
. M {* k _6 m优先股 Preferred Stock
0 R0 j" R2 Y! i% g. J) x现金股利 Cash dividends : B% h) e; o$ V$ n; e
股票股利 Stock dividends # U g- ^5 T& x8 E
清算股利 Liquidating dividends 2 Y7 l& r$ h: c. r" W
到期日 Maturity date 5 b& C* Q5 ` m `9 r' F
到期值 Maturity value
( L( A0 \2 Z- G直线摊销法 Straight-Line method of amortization
1 N! ?' `7 x# M$ w* A% _+ \) H8 T# q实际利息摊销法 Effective-interest method of amortization
A |! G. d+ X H$ R& ^5 b9 @: o! M) [* @7 p# ?. d/ O
---------------------------------------------------------9 x, `1 Q/ q: f: ]; f, m) Q
（6）固定资产 ) a& g. e$ X& s9 n5 b7 P
固定资产 Plant assets or Fixed assets " J# P7 P7 I/ p' `4 B, b% m. c% `
原值 Original value & F. X. g3 r( C5 G
预计使用年限 Expected useful life
; }# K/ {* G" E" r预计残值 Estimated residual value
6 e# g# J2 r5 P/ p ~, M6 s折旧费用 Depreciation expense ; u H, I3 |6 Z; P# ?9 N% S
累计折旧 Accumulated depreciation 1 ^. ]' h5 w; g9 U& {
帐面价值 Carrying value
; P. k. l7 |# ~& G0 w应提折旧成本 Depreciation cost $ }: p8 q7 L* p; K
净值 Net value
& a+ S- \; }8 W# l在建工程 Construction-in-process 6 z/ X: e: }8 J# G: B# _5 B+ G+ Z
磨损 Wear and tear
* ~) W8 w8 H. R6 k; [; [- F7 |过时 Obsolescence
' ~3 V. Q. r1 }+ o直线法 Straight-line method (SL) + n$ K& K) m" e6 F" Y
工作量法 Units-of-production method (UOP) " r& M8 L* E7 B% m6 a" f+ g/ z
加速折旧法 Accelerated depreciation method
; Q% j. X) L' M- f M双倍余额递减法 Double-declining balance method (DDB)
$ N4 M/ S# A. E# j- m年数总和法 Sum-of-the-years-digits method (SYD) ! q8 v7 a( t9 _- e. B+ c- P
以旧换新 Trade in ' P8 P' x% q! S$ M9 H( [
经营租赁 Operating lease , F8 s3 w* H- i1 s }2 J- y
融资租赁 Capital lease # n% A$ h/ e) R+ l
廉价购买权 Bargain purchase option (BPO) * _* e r; u; s! J& d' @, S
资产负债表外筹资 Off-balance-sheet financing G+ X6 a4 o1 Q4 P/ \
最低租赁付款额 Minimum lease payments7 N- B+ V& v6 U
--------------------------------------------------------! I# V, j7 k) S3 g1 _) l0 U
（7）无形资产
9 W4 i* U, t5 l0 |无形资产 Intangible assets ; h* u/ S+ C4 f6 i
专利权 Patents ; R8 }' `( _" d- {
商标权 Trademarks, Trade names
! {% `0 P! y7 |' x$ P2 H% j9 M著作权 Copyrights
+ e) j+ m, N) m$ ?2 h特许权或专营权 Franchises 9 \0 Q# M3 o8 ?5 i
商誉 Goodwill % h! l' t" s& ~8 y
开办费 Organization cost
6 J" Q5 U2 p% W租赁权 Leasehold
( ?. n4 l+ H' a- ~+ S% G摊销 Amortization
6 G# ^" [2 W2 M* \ ]8 B1 h--------------------------------------------------------
3 n# w: \0 ?: s$ Z5 }8 w（8）流动负债 K0 K! p( c! \5 F
负债 Liability
9 u8 J9 z! A$ n, Q3 _0 z# y& A流动负债 Current liability ! q% e; V) |6 i- {5 B
应付帐款 Account payable
" J/ `% F( }" P" @) {) O5 N应付票据 Notes payable
- [ Q6 P/ f* k. l: `3 T" s贴现票据 Discount notes
( A P. a4 l: `2 K长期负债一年内到期部分 Current maturities of long-term liabilities3 b6 F% u& x- W& o
应付股利 Dividends payable
( h; W5 K; c0 z$ o# h5 L预收收益 Prepayments by customers
( X' u' @/ M2 z存入保证金 Refundable deposits , Q3 k" k3 b3 O, F
应付费用 Accrual expense " D1 K. S# Z* m2 V4 p) p
增值税 value added tax 1 ?$ D- N* i5 H
营业税 Business tax
/ `. O9 v+ O/ H应付所得税 Income tax payable
& E( ]" F4 c* `3 `3 R, b4 r应付奖金 Bonuses payable
1 P; ]1 p# B, i! c' c6 g产品质量担保负债 Estimated liabilities under product warranties 1 w: N# k* ]+ _2 b# N. s; T9 i+ F* j
赠品和兑换券 Premiums, coupons and trading stamps
( X @% T. F( Y G: j+ I或有事项 Contingency
* T- m8 u" O5 n, ?) p) G) u% i或有负债 Contingent
6 G# @ ~& E* l! Z7 k或有损失 Loss contingencies
3 X; N% e1 Y( |- V8 r+ ~! i A( ~6 u或有利得 Gain contingencies $ n! C( `3 c* H# Z8 r
永久性差异 Permanent difference
, ]$ U% M+ O0 }2 X, n- M时间性差异 Timing difference 0 N# ?2 K! Q& z T, g" Q
应付税款法 Taxes payable method 4 `, E$ S! a# A9 \
纳税影响会计法 Tax effect accounting method ! f1 @* y% }, C6 o5 a
递延所得税负债法 Deferred income tax liability method % e. f5 E4 w; P. C/ [
: F. X9 `+ D, `/ T e0 e------------------------------------------------------------5 N6 Q& N) b8 o8 b3 o! E: I
（9）长期负债 j$ ^$ O2 ~& ^1 X, a
长期负债 Long-term Liabilities 6 o9 W% G& x `; e
应付公司债券 Bonds payable ) I3 A/ E- v4 u( t4 ]
有担保品的公司债券 Secured Bonds
8 f. V4 y+ G( p$ t8 d3 w7 m抵押公司债券 Mortgage Bonds
, o* m E( A6 L) b$ Z保证公司债券 Guaranteed Bonds
$ r, w' P& ~1 I3 a n, A! L信用公司债券 Debenture Bonds - }" n9 v% T7 q) ~! {7 S
一次还本公司债券 Term Bonds
- j3 Q3 q1 y7 R. z h4 q6 g分期还本公司债券 Serial Bonds 5 ]$ |$ a. `' U
可转换公司债券 Convertible Bonds
) A- E/ H0 d$ D可赎回公司债券 Callable Bonds
( J7 Q! y+ p0 x1 h6 w5 c可要求公司债券 Redeemable Bonds
" Y" s9 a- t/ d记名公司债券 Registered Bonds 9 \6 G6 x7 T/ z& m, c
无记名公司债券 Coupon Bonds $ r9 w8 ?! e$ X1 `$ z% ]5 d
普通公司债券 Ordinary Bonds & @$ C+ V, Z: I! l# ^
收益公司债券 Income Bonds
! A$ n7 P V7 J) O2 r9 f名义利率，票面利率 Nominal rate
& ], T0 K* N( r( a实际利率 Actual rate " C- c/ R- D3 H) A z& c
有效利率 Effective rate
! w- H$ a$ C$ y6 ]' W溢价 Premium
% o! M) M4 O2 V1 {折价 Discount + g+ R. @& e) @9 Z7 k" y
面值 Par value
" m+ b% ~1 s& g' t/ g直线法 Straight-line method
% n; \2 W0 v! y) e( @) N实际利率法 Effective interest method ! R; M! a% f4 _3 L1 M7 Y X' O' ]
到期直接偿付 Repayment at maturity 0 I" B- t6 e2 [; b1 Z
提前偿付 Repayment at advance
' F& S# E4 h) S9 Y- u" }* L% s偿债基金 Sinking fund 4 o* U/ N, \0 b4 N1 M$ B/ Y( E
长期应付票据 Long-term notes payable
3 T3 m: k+ l4 b% _抵押借款 Mortgage loan
0 d5 g$ ^& u: g6 g5 k--------------------------------------------------4 a5 ]7 i- E" x8 j0 B
（10）业主权益
3 R, O& m, {+ l R/ r权益 Equity 9 A9 t E" t2 `2 U% }
业主权益 Owner's equity ' l; E. y8 B- Y* A
股东权益 Stockholder's equity 2 l, E) ?- R; _1 R$ [) h' r
投入资本 Contributed capital ! \2 L. }* j# ] c0 Z
缴入资本 Paid-in capital
+ T9 ^. z3 p7 D9 E) W/ \3 E$ ^股本 Capital stock , u7 U; J$ ]7 S* @& Q
资本公积 Capital surplus " f: ?4 E) {0 g/ Y7 v# `8 ?
留存收益 Retained earnings
3 E5 P4 K2 W! q核定股本 Authorized capital stock 0 i* i& O7 h! [
实收资本 Issued capital stock
8 L1 N2 ^) e" F发行在外股本 Outstanding capital stock
3 g; M* P6 V5 D, q库藏股 Treasury stock 2 c* I0 R4 Z1 I( F6 N- V
普通股 Common stock " E' u( ?6 R* v' A. {& y
优先股 Preferred stock
8 j( }9 n r9 @" ]4 W/ E, H, U累积优先股 Cumulative preferred stock
- E3 g+ J1 Q( j. l$ f) n- B非累积优先股 Noncumulative preferred stock
8 P) ^+ }8 D! ^& J& k, J( d1 Q" [完全参加优先股 Fully participating preferred stock
- [$ m5 |: W- [! N部分参加优先股 Partially participating preferred stock
0 L* L4 S6 H1 r0 _4 D非部分参加优先股 Nonpartially participating preferred stock
2 j& u. ]' n( `现金发行 Issuance for cash & U& K7 O4 b3 { ?+ ?4 i7 Q. j
非现金发行 Issuance for noncash consideration
0 [$ g' Z) O/ b9 f7 T股票的合并发行 Lump-sum sales of stock # }$ A. S5 G0 M) I( m6 P" U1 ]
发行成本 Issuance cost 7 `( i$ A8 ], P; z. @
成本法 Cost method , W. {8 T7 k8 M( y" l/ J( F6 R
面值法 Par value method
' l- K) v4 w1 h4 F) |捐赠资本 Donated capital
8 l% _) f6 s5 k! c9 y盈余分配 Distribution of earnings 8 X' l/ t3 E( Y' ~0 {5 g, O3 M/ d) h
股利 Dividend
% K" A! c2 ?* ]' ]& }股利政策 Dividend policy
. o: T7 T$ `7 N8 @0 p/ b宣布日 Date of declaration
( `- o4 `8 |& Q' ?6 B股权登记日 Date of record 7 Y5 @7 i* [! k/ g! a4 R6 ]+ e
除息日 Ex-dividend date 5 f0 p# |# \" \' J/ d A/ c: T: H
股利支付日 Date of payment l% t8 a7 e5 I. p4 {$ a' X# z: \
现金股利 Cash dividend
1 m8 Q( d; \, j股票股利 Stock dividend
% V* f: a; }2 M& {% ?, c拨款 appropriation + v* Y& i- _% Y2 Z M6 ~
------------------------------------------------------------2 N6 E: w6 e8 M' A
（11）财务报表 # G) ^! {" e$ t. y( G" Z/ m+ `
财务报表 Financial Statement 2 h& w8 q. W- o; b# D, |
资产负债表 Balance Sheet
5 y& L) d. X* [) Z8 N3 ^ _( H收益表 Income Statement
/ P% _: ? n4 v, i' E/ `; n# o4 C* ]帐户式 Account form
5 c. r6 P7 f7 T$ `报告式 Report form % P2 T: B+ z9 m5 p/ ~
编制（报表） Prepare + C7 w; `' u G! w# t2 |
工作底稿 Worksheet 3 z3 q! F6 |: ?7 z; R
多步式 Multi-step ; m) h H/ U3 n `) ] M8 {
单步式 Single-step
/ k4 J' N, S# M# `6 I& ~& G0 \9 n6 n-----------------------------------------------------------* F, E' q8 t% ?0 f1 {: P3 F5 d
（12）财务状况变动表
/ r! S. o+ h V# u2 f6 H财务状况变动表中的现金基础 SCFP.Cash Basis / c) J3 ~: c' T8 X5 ^5 |, G6 F$ t
（现金流量表）
U$ Y8 P; b9 O! A6 n财务状况变动表中的营运资金基础 SCFP.Working Capital Basis + P) i7 y" A& ], c' t% h2 S! p0 j. _
（资金来源与运用表）
7 w: o3 t( q7 `& n营运资金 Working Capital : S( |1 C E$ I( P- @9 o8 u. ~
全部资源概念 All-resources concept * o% X. x; h5 t, B) ?
直接交换业务 Direct exchanges 8 A* n* E$ E) G1 n
正常营业活动 Normal operating activities
( z9 E+ T9 }6 g财务活动 Financing activities / e! ~# D$ n* U4 Q" o
投资活动 Investing activities
( ]* K& T. y4 L1 I8 E- o-----------------------------------------------------------3 w# S$ m: D1 p+ ]% u2 t; n
（13）财务报表分析 ' n# a6 m3 t; E8 R% T v
财务报表分析 Analysis of financial statements
" x6 |8 _' \+ ~8 n比较财务报表 Comparative financial statements % D5 v9 t8 l8 t' h* i+ G; V
趋势百分比 Trend percentage 3 m& j/ U1 B" `1 \8 z5 Y
比率 Ratios
$ L7 W. x- s" w# a普通股每股收益 Earnings per share of common stock 2 T7 d! X6 t0 I2 P6 _/ {" T
股利收益率 Dividend yield ratio 5 {1 T5 {$ _+ O0 C( Y ?
价益比 Price-earnings ratio
& Q/ J# ?) g5 F: x9 E普通股每股帐面价值 Book value per share of common stock
) w/ L) y" e7 v7 Q- T资本报酬率 Return on investment
9 e4 d, @: P% P! Q2 ?0 ]总资产报酬率 Return on total asset
7 G. p. S, D' R# O' E0 A/ T债券收益率 Yield rate on bonds
; y. ^' o3 S& V- \已获利息倍数 Number of times interest earned + Y% _3 c4 J/ P9 X
债券比率 Debt ratio 0 B u) U* k' p
优先股收益率 Yield rate on preferred stock / [. h2 x% v3 L+ V2 d0 R
营运资本 Working Capital
. e! B3 h. n; c* @- c, `1 `5 Q周转 Turnover ! j5 @. @: P* T5 {9 H/ i
存货周转率 Inventory turnover ) t+ O' y) o* X5 z* G1 s, c% ?
应收帐款周转率 Accounts receivable turnover / T# V- e% M- A( l7 C+ e3 v( e6 B
流动比率 Current ratio
/ g) X" V3 s$ p9 m速动比率 Quick ratio 0 g3 f$ o5 |* y% A, ?
酸性试验比率 Acid test ratio
1 S8 h3 b& y+ R. T# O, j------------------------------------------------------------
1 v; w2 I" {5 J# X. C6 }- z
1 x7 P$ a. E. v: x. Z（14）合并财务报表
2 r3 ]( D% q; z% W; t; C合并财务报表 Consolidated financial statements
* Q- c. ]4 `6 g, B0 A8 z. @吸收合并 Merger 9 ^1 W& g2 v4 W$ g5 v/ ~) [
创立合并 Consolidation
; a- {, _# X; \5 u1 V控股公司 Parent company 1 w# a" p: L! X# X4 m( W
附属公司 Subsidiary company
$ } A' Q2 P( J# x0 f/ R" b5 {少数股权 Minority interest
9 s8 q) `; K# [& c权益联营合并 Pooling of interest
+ H, M" J9 }& i: A* w- R4 K4 S购买合并 Combination by purchase
9 K+ w' u/ s A9 Q权益法 Equity method 4 N* E8 A, {, t
成本法 Cost method
" f% j3 Z+ c* P! k, w7 o
z5 G @3 c* b/ q5 m------------------------------------------------------------8 C4 k% H$ v" @& @! ~
（15）物价变动中的会计计量
2 S( [% y$ k* ]4 b \; }& I) N物价变动之会计 Price-level changes accounting
4 p* E l( \0 l" ?# U& j" s一般物价水平会计 General price-level accounting 2 n+ @! m/ g) E, S* h" Y% X
货币购买力会计 Purchasing-power accounting
- |6 ]% O2 A! w! }+ b* }' V X/ c统一币值会计 Constant dollar accounting
0 d, ]% ^5 e, D2 C" w历史成本 Historical cost ( ?3 D. o0 O- x, |8 i
现行价值会计 Current value accounting 6 A* Y/ [9 ]+ q# J; m' \, q; w
现行成本 Current cost
8 g9 | y$ ^0 e, m7 d' S重置成本 Replacement cost
% a8 z3 L& b% ~物价指数 Price-level index 3 Y- H& s1 H, Y, Z# T4 o1 V
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 9 e2 C) x3 ^) W1 m
消费物价指数 Consumer price index (or CPI)
& \; Q( \& R; D9 v* M9 y批发物价指数 Wholesale price index
; f: X7 U9 l) D. o" G+ S! E货币性资产 Monetary assets
3 x5 J7 ^1 R9 T! Q3 J/ e货币性负债 Monetary liabilities
2 f7 g; T, ~( Y: S, f" {- \- q# Q货币购买力损益 Purchasing-power gains or losses 1 h6 A6 V5 ~$ J$ E& t
资产持有损益 Holding gains or losses 3 ]1 a3 n$ C# J2 \
未实现的资产持有损益 Unrealized holding gains or losses : i( e0 h" W% A5 h: l& d/ `' I; F$ b
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
