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（1）会计与会计理论
1 k1 p G9 h, u/ F. m" b5 r _会计 accounting
) G0 K; z% G0 K6 @ T2 `+ f决策人 Decision Maker
7 B7 b, J' T. s$ a- ?投资人 Investor 6 W7 i, u6 S5 A. ^' C0 W
股东 Shareholder 5 y' p) S; g4 |1 L
债权人 Creditor
- ]: r% v. Y, P财务会计 Financial Accounting
' ]9 s: y4 z& l2 ~管理会计 Management Accounting ' ?7 |# }# O% S1 e
成本会计 Cost Accounting % o h" R7 O- A# [5 ~+ Q
私业会计 Private Accounting
5 H( E- g8 b+ h' @公众会计 Public Accounting
- \, l; b# @4 z; q% T注册会计师 CPA Certified Public Accountant
/ _9 z1 c" B# T; K* n8 ]国际会计准则委员会 IASC
: w' A" c2 e: [$ m* x美国注册会计师协会 AICPA
9 {5 R& @- L; Y5 A) ?4 X财务会计准则委员会 FASB # s" c2 y# l6 u
管理会计协会 IMA
. C; p6 m$ } W3 m* Z% Y& T美国会计学会 AAA 5 @" m( \6 H2 v2 H
税务稽核署 IRS / I3 o* `/ `9 r) L
独资企业 Proprietorship , }" B7 P2 V- f
合伙人企业 Partnership * d/ |' g8 O( X3 Q. ^. c" Q
公司 Corporation
* U: Q2 E5 |& E3 g/ [0 @0 D0 I会计目标 Accounting Objectives ' R/ f1 D7 s6 S m% v/ S4 e2 ]
会计假设 Accounting Assumptions % y( q( ^* G, O1 C
会计要素 Accounting Elements " @, ]/ h! `, h* ^) K. [( f% Q) _2 W
会计原则 Accounting Principles * ^' j9 C& t8 \1 o7 I- l# _
会计实务过程 Accounting Procedures
5 l, v3 ^9 \! [. z% x财务报表 Financial Statements
+ d2 D" q) J, ?0 O8 |* S财务分析Financial Analysis
' b# W8 `8 z* A8 x' V. \! e会计主体假设 Separate-entity Assumption
$ H a7 q$ S* \9 L. a# E0 c货币计量假设 Unit-of-measure Assumption
/ z7 J- F8 ^- H' j6 E持续经营假设 Continuity(Going-concern) Assumption
, Y, C. a0 f) w7 t |会计分期假设 Time-period Assumption
% r+ h/ w) @" a6 \% |2 i资产 Asset 4 w" `: H3 S0 h) L- _; j% a2 S
负债 Liability
( ?: `$ P" Y1 E5 q业主权益 Owner's Equity
% q7 U- j6 |1 T0 M+ a收入 Revenue & }) A7 p8 z v* G. g4 V( ?& U! f
费用 Expense ! H4 R; Y3 y) a. Q1 N' ~4 e: k; @3 y
收益 Income
' P% i s) _: G8 A1 I0 V亏损 Loss
; \' a" j" j4 R( h x( Y+ ^2 a4 i! A历史成本原则 Cost Principle 3 l1 J: A/ k. W* Z6 D
收入实现原则 Revenue Principle ( y7 @2 M' w; p4 V
配比原则 Matching Principle 6 p- c' ~! A5 n2 g- f, ]( m& @
全面披露原则 Full-disclosure (Reporting) Principle
: e; u, L. a) q$ T% m客观性原则 Objective Principle
V* [! w" w9 x! ~' h一致性原则 Consistent Principle
; P' }7 b& X) }8 o7 a9 f! ~可比性原则 Comparability Principle % K7 G. T' G' X& `
重大性原则 Materiality Principle* c5 Z t6 ?3 k4 p2 P D
稳健性原则 Conservatism Principle ' y4 w$ F' S# `7 I. n, P
权责发生制 Accrual Basis 4 n- d$ [+ J3 K# |$ I
现金收付制 Cash Basis 5 U( |5 X6 g) c/ H! C: P2 e5 D
财务报告 Financial Report
# Y9 E/ L6 g, v0 W3 J0 M, I, O4 N流动资产 Current assets
3 t3 D( g4 x. J, ^* r5 t1 t+ S流动负债 Current Liabilities
- P8 b1 ?5 v: m: n* R# O长期负债 Long-term Liabilities * L" i7 u" `3 b5 H: v% u
投入资本 Contributed Capital
/ W; J. D d5 D! p: x留存收益 Retained Earning
" }- R0 p% y/ N/ _+ g) j8 R% J8 l
- L% O: @+ H7 y------------------------------------------------------------
+ Q- z0 G8 U6 ^( g# S5 ?. ~（2）会计循环
) P0 A3 \9 `- F: F5 b% F6 J会计循环 Accounting Procedure/Cycle 2 \+ ~* k. G; J5 r
会计信息系统 Accounting information System
8 ~1 P- c3 l- u5 K帐户 Ledger ) A6 C% k& R; F& S- t# N
会计科目 Account
; {; p: A2 T1 L9 b会计分录 Journal entry
! W- n5 U D L! i0 \原始凭证 Source Document * \8 r2 V5 J8 `! R& g
日记帐 Journal
% e( j* @, W0 x2 l总分类帐 General Ledger 9 F0 n3 A! {" Q0 u( h# a
明细分类帐 Subsidiary Ledger
0 r: M; y9 l9 |1 V试算平衡 Trial Balance
- g0 {: r. u) {/ l" e" y) R现金收款日记帐 Cash receipt journal " W$ R1 B6 p1 ^& S8 l& Q$ \* i$ u) E
现金付款日记帐 Cash disbursements journal
; H- f( T& I: O2 `0 y# K9 [销售日记帐 Sales Journal 6 _- d" \" r8 h/ b) ^. X
购货日记帐 Purchase Journal 5 w! m+ H- U" ?& N5 v' p/ C
普通日记帐 General Journal 0 o& y' ]& x4 @7 ~
工作底稿 Worksheet ) ~ P( J5 {5 Y3 L2 F
调整分录 Adjusting entries 0 U0 l6 C: m. Y/ l- ]
结帐 Closing entries 4 v- \; W+ m3 ?! @0 b9 I) `* O. Y
0 F, Y6 o0 j" x' B6 q, Z
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（3）现金与应收帐款
1 _ j2 |) t* s现金 Cash ) Z! y8 i* t9 h1 t+ P# w
银行存款 Cash in bank
E! y3 j0 }4 e& f. v; M7 F库存现金 Cash in hand ( p0 ^6 p- V+ _% q1 a% u
流动资产 Current assets
- V H& g3 W. W偿债基金 Sinking fund 1 ^5 }7 }) M% o
定额备用金 Imprest petty cash ! p9 z5 ]8 Y2 x# `
支票 Check(cheque) + g- H$ C$ v8 u* q" l2 \; E
银行对帐单 Bank statement
$ R8 S7 g2 L7 c# P+ G/ n银行存款调节表 Bank reconciliation statement ! ^) G; Q5 C4 I7 D# b8 z* T: g
在途存款 Outstanding deposit 5 a* i; q- ~* n; ?( s7 ]
在途支票 Outstanding check
: ^/ R" e0 _6 p' G' J' O4 G应付凭单 Vouchers payable , ^! U& E$ ], U5 Z
应收帐款 Account receivable
. O' d2 E5 V& e# Y9 m应收票据 Note receivable
2 K' z2 a) X x+ K5 K4 I/ P& \起运点交货价 F.O.B shipping point 9 \$ f/ b6 \& {9 ^ H7 Y
目的地交货价 F.O.B destination point
2 {7 |8 F! ]" J# z0 c+ j. E4 a商业折扣 Trade discount & g9 n, |% E+ ]' q4 \& Q v/ H
现金折扣 Cash discount
6 g8 t! ^& w: @& s销售退回及折让 Sales return and allowance 6 U9 T6 u" }3 \( I9 W* I4 M
坏帐费用 Bad debt expense 4 q6 ~* o" ^) d. O; ?( v& D
备抵法 Allowance method 5 ^3 ]& |5 v* F" [; o/ @
备抵坏帐 Bad debt allowance
$ H. N9 f; @& T$ J& u损益表法 Income statement approach
( s% C8 `. V' o; U# w& {/ t资产负债表法 Balance sheet approach 4 {% S- I% r3 X8 y. T# U6 i
帐龄分析法 Aging analysis method 2 S; y9 W0 L3 m# |
直接冲销法 Direct write-off method
+ _: q w- O$ U& q带息票据 Interest bearing note ; w% }0 z J& L7 `
不带息票据 Non-interest bearing note 6 J% _4 V/ Z8 m7 z
出票人 Maker $ A4 ?' v! W$ ]
受款人 Payee
8 K3 m u: _% K$ N, e5 S本金 Principal 3 O* ?% B G. M' Y: t& v
利息率 Interest rate & R3 |- |+ {% Z8 M
到期日 Maturity date
4 S& O) J0 P6 d6 Y: D. p本票 Promissory note : @; r1 k; \6 r8 v- h, t
贴现 Discount
* g0 F5 }, }! f8 J, J6 g背书 Endorse - U5 P5 p+ w' R! `2 I8 c3 R( \
拒付费 Protest fee . o' f Z# R) a5 L _
) }1 w% n" m* d: S! X! p------------------------------------------------------------
" \0 q3 Y0 P, _7 a: `# @- G（4）存货
+ t% A' D4 D, u* l4 o& K" w; _9 n存货 Inventory 7 m0 C# Z3 I+ m
商品存货 Merchandise inventory ( k2 P0 U) k' e
产成品存货 Finished goods inventory
7 g( |: T. O9 w" V* U在产品存货 Work in process inventory 9 ?/ R- Q8 C" o
原材料存货 Raw materials inventory
7 W$ ~" |) V6 }6 Q) }9 W- N! W3 ]起运地离岸价格 F.O.B shipping point
6 I% ?3 b5 y' w& m( Q/ j目的地抵岸价格 F.O.B destination 2 `/ s: O) Y+ L( h8 E+ w4 @
寄销 Consignment " }9 x! X3 q: _$ h) a( u L& R
寄销人 Consignor
0 ]0 ?% F* O4 B承销人 Consignee
3 ]/ o4 v* u/ ^( k9 P0 ?定期盘存 Periodic inventory
% @. |' y. V7 H @8 k% C o永续盘存 Perpetual inventory0 W8 |7 j: @. P, d% @
购货 Purchase
# v0 c2 b7 I+ Q4 r2 P6 G购货折让和折扣 Purchase allowance and discounts - H, I- X- M5 g. z9 M* Y
存货盈余或短缺 Inventory overages and shortages
- I6 U; E% U# ^3 h9 ?分批认定法 Specific identification
% ?& f# a$ X ?4 G2 T( F1 H/ M8 h9 u加权平均法 Weighted average
) ~& A/ _1 T4 c( T" q先进先出法 First-in, first-out or FIFO
7 O- ]' }& H- x+ q$ q/ u后进先出法 Lost-in, first-out or LIFO ) A8 i. M/ ~+ E# U& r( r
移动平均法 Moving average
+ w/ e; ~ N6 p. q成本或市价孰低法 Lower of cost or market or LCM
% o8 @/ [5 }: O, r& X市价 Market value 1 l" N% m4 U/ _8 H) N
重置成本 Replacement cost
. y7 F5 p% k& B0 K& n, D可变现净值 Net realizable value # ^5 k/ B( T7 H4 N, d$ f" y
上限 Upper limit
+ e V f4 Z/ L+ ~9 W, h8 Z下限 Lower limit
& }1 t( c. F7 }毛利法 Gross margin method
/ I9 V% R9 y3 O F零售价格法 Retail method ( a; X2 Q+ {' K% U) q( C9 x. h
成本率 Cost ratio
$ z4 U1 \& t! @6 E! h4 @4 T( e' V
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（5）长期投资
8 m: d7 G2 @: W# V0 T" C) B6 \# u长期投资 Long-term investment 5 e3 M) Q W7 u$ z/ ~( C# B
长期股票投资 Investment on stocks
3 l6 @: Z* G* f) b长期债券投资 Investment on bonds , v/ b X/ c+ J
成本法 Cost method
6 H* ?0 R. b6 H# M7 C- b权益法 Equity method
# l7 f# N3 _- r$ @6 x合并法 Consolidation method
$ e6 g+ t# z! @" ~股利宣布日 Declaration date 3 J1 S1 D8 ^/ o
股权登记日 Date of record 3 n* G2 g/ ?, M) N& g! y/ C8 b
除息日 Ex-dividend date - z, U, z, [9 _- R4 d3 k7 j
付息日 Payment date
/ |* |. m& ?# e3 v债券面值 Face value, Par value 7 ^( S4 ~# _# Y3 O. N
债券折价 Discount on bonds 2 N1 h" b3 ~# v M( ~7 Y
债券溢价 Premium on bonds ) J) h, W5 U6 O7 j7 p8 H
票面利率 Contract interest rate, stated rate
4 V4 C- F, @/ |9 u市场利率 Market interest ratio, Effective rate . ^1 R) S: d a
普通股 Common Stock
5 m9 l5 r6 B* e; c优先股 Preferred Stock ; R( r3 l4 D2 v+ t, |$ w
现金股利 Cash dividends ! Q# X4 b" c- V2 G
股票股利 Stock dividends # R/ A0 a5 l$ |9 r' {
清算股利 Liquidating dividends
. }- v) A9 \+ S* ]+ o到期日 Maturity date
1 E5 n' L% _5 _9 G到期值 Maturity value
& d- S, c8 F1 a/ T6 p+ k" d直线摊销法 Straight-Line method of amortization
1 @. Q5 w' C/ t) i" o( j! }实际利息摊销法 Effective-interest method of amortization$ A$ t% B. R) M- f
, E& f! ], n% E7 C& k
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（6）固定资产 ( C; {7 w& q% p, p5 g5 H2 Q
固定资产 Plant assets or Fixed assets
9 G7 i* `; Y" ~原值 Original value
+ u' d5 `6 P: p5 N5 P预计使用年限 Expected useful life * l4 X4 B5 I/ Z# s# I4 }
预计残值 Estimated residual value ; {# X9 P* b; h) h7 C
折旧费用 Depreciation expense
6 E. k1 P' p9 ]' S累计折旧 Accumulated depreciation ]3 J, ~& m7 x9 Y) N
帐面价值 Carrying value ( h! O/ `' b; ?' A. p8 l$ n1 a
应提折旧成本 Depreciation cost
0 [9 ^2 I7 T3 h9 {; f/ \4 m净值 Net value $ R, s" s6 e9 N. r
在建工程 Construction-in-process
0 P$ P+ t* b- L9 e, B! W& o* m磨损 Wear and tear
4 D0 t! c' r, A; m; u过时 Obsolescence ! C- J3 R( L% V4 B
直线法 Straight-line method (SL) ; N; E( q# i- |# x
工作量法 Units-of-production method (UOP)
# J8 O3 ]5 }% d W! S加速折旧法 Accelerated depreciation method 9 U- K2 K+ Z- ^6 u9 O
双倍余额递减法 Double-declining balance method (DDB) ; `) L9 ^9 ?- w, \. @7 M! K. m
年数总和法 Sum-of-the-years-digits method (SYD)
8 Q* w( `& F( D O& K' M. ^以旧换新 Trade in
2 {6 r' W4 U1 B: x q5 k经营租赁 Operating lease
/ @5 P) p1 u. c$ F2 h( I融资租赁 Capital lease
/ E. |) x/ H8 U7 Z5 Y廉价购买权 Bargain purchase option (BPO) _. p; C v; ]* ^
资产负债表外筹资 Off-balance-sheet financing
/ V! p7 l/ p) J* ?8 l7 t9 M* k- Y最低租赁付款额 Minimum lease payments b n% F% A1 m* j
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（7）无形资产
' N' A6 l! a) g2 a2 ]. h无形资产 Intangible assets 9 v% a- Z+ w4 q) a" Z) `
专利权 Patents
- I' m/ N! J5 |9 h* F4 ?, x/ e商标权 Trademarks, Trade names
* W) L! \, R: U# a0 u著作权 Copyrights
4 G) ^& [) l6 Q% W* B特许权或专营权 Franchises
. Y: P/ l: X$ g4 e- L3 n商誉 Goodwill + w( f+ j; [1 D& v$ k0 r1 q8 W
开办费 Organization cost 0 v- n7 D( {# e
租赁权 Leasehold g7 d4 P! A8 e9 d8 `4 k! k% p
摊销 Amortization ) a+ i; L7 E3 k n5 K
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（8）流动负债
" T$ ]! z- d% H3 |" D! i负债 Liability
" K* L- o, _! K* \流动负债 Current liability
9 N, j7 y/ ]3 Q; H应付帐款 Account payable 2 Y: V/ y8 X& Q0 a" Y% @% [/ V
应付票据 Notes payable ( \1 @# [ B5 N4 c. r4 M
贴现票据 Discount notes
* e; ~) p T0 M- O长期负债一年内到期部分 Current maturities of long-term liabilities z( w# X% j2 A- H1 E
应付股利 Dividends payable
) T! @2 {; H. w+ Z8 \& Y预收收益 Prepayments by customers
. h" A9 g7 u- [$ N存入保证金 Refundable deposits
/ E3 o. N; i# F0 D5 H$ N5 e- m应付费用 Accrual expense
. ^, S: H' J8 |1 Z2 c1 f增值税 value added tax " w; a) e5 \3 |
营业税 Business tax 1 t9 z" B' {4 E# `" v
应付所得税 Income tax payable
1 L9 e, K0 F. L# ^% z应付奖金 Bonuses payable
6 @, E# M; _. J产品质量担保负债 Estimated liabilities under product warranties 1 `7 R7 i4 a& V
赠品和兑换券 Premiums, coupons and trading stamps
2 `) Y. x+ f4 b$ @或有事项 Contingency ' ]3 A" t0 n- t( Y! D; G
或有负债 Contingent 7 ?; {& R0 `" C- o! K L
或有损失 Loss contingencies * G# \! X6 \ c1 z5 Y8 G
或有利得 Gain contingencies 6 Y5 `+ o9 f$ n6 B
永久性差异 Permanent difference
/ X: ~( E5 b% c3 W$ @# Z4 F7 R/ ~% x2 m时间性差异 Timing difference
: b L/ T7 e" N7 w8 p7 f3 M8 ^应付税款法 Taxes payable method * u Z0 V/ R4 Q' B& \
纳税影响会计法 Tax effect accounting method
( Z% p, z0 D3 N* v1 L. D2 F9 P7 R3 M# U递延所得税负债法 Deferred income tax liability method
, f% I% g7 Y* [; H
/ J4 \/ J0 O% @$ C& w------------------------------------------------------------
* Y. V4 b7 N0 t9 X9 \7 \（9）长期负债
9 b6 H5 P4 L% E长期负债 Long-term Liabilities
3 U r8 l6 {+ g0 h8 [应付公司债券 Bonds payable / |; B% k3 _- G- h
有担保品的公司债券 Secured Bonds 1 v o6 a, S2 N" p1 M* _
抵押公司债券 Mortgage Bonds
$ _3 V! U( i& G' x保证公司债券 Guaranteed Bonds 5 W1 a2 `- ]3 b, c% m( g
信用公司债券 Debenture Bonds 6 a( e/ Q' v& b$ o
一次还本公司债券 Term Bonds 2 L- c$ G2 x n. e8 [9 ]
分期还本公司债券 Serial Bonds
0 ~6 U8 D1 X! @+ d0 u$ F可转换公司债券 Convertible Bonds
& T* B! c; ]/ ^- @, \% k可赎回公司债券 Callable Bonds $ _2 |; I$ C& _, |
可要求公司债券 Redeemable Bonds
7 u2 O3 k- A8 H! }) M" `' }记名公司债券 Registered Bonds
# S4 `" t! _; @2 p8 a* O( L, @无记名公司债券 Coupon Bonds & v: S" J5 R% i. n1 \8 c0 F
普通公司债券 Ordinary Bonds " S( T8 s) P6 v
收益公司债券 Income Bonds
0 E, I" N, I" W) Z$ Z4 s名义利率，票面利率 Nominal rate
* z- u5 {) j) V实际利率 Actual rate ' b, x) A( o) X0 M' q
有效利率 Effective rate 4 n! q" E* @* W* B, a/ l! j
溢价 Premium
7 o* R# O) N7 e折价 Discount % _+ \& q2 o# x: s: i
面值 Par value $ t* E% c. b* }, a% p- y
直线法 Straight-line method ! d n0 h+ H: v9 d# Y9 O( w7 D! E
实际利率法 Effective interest method
' a7 W2 T; O/ @* h) m. b+ D到期直接偿付 Repayment at maturity
8 U7 E5 F) b4 y% ?( g提前偿付 Repayment at advance 9 G( B- E* \/ `3 P8 |5 }
偿债基金 Sinking fund
3 X8 n. N! Y# P- O. d长期应付票据 Long-term notes payable 0 J, D4 r0 g0 G
抵押借款 Mortgage loan2 k% Z7 ^, W1 D4 q, B
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/ B. q2 E V: L! g4 |7 x（10）业主权益 + p& _0 D9 ]7 w0 x5 S
权益 Equity
; i/ `. Q, Q1 Q4 L" g0 ]9 @业主权益 Owner's equity
& K6 W/ x; _6 z2 N股东权益 Stockholder's equity
r4 r/ I. y" s8 f投入资本 Contributed capital
+ @& q0 i% @$ |1 B9 M缴入资本 Paid-in capital
8 e! g7 A8 K/ h2 p; v, U x# f股本 Capital stock
& N2 j4 L$ D k+ ~: x/ v! D* v! j/ ~资本公积 Capital surplus
' F, e/ k' P( H, w9 z: T" D$ `留存收益 Retained earnings 2 z U# D0 P, j2 U/ _
核定股本 Authorized capital stock
& c& V/ `6 }$ V实收资本 Issued capital stock
1 l5 w* @: H* {发行在外股本 Outstanding capital stock
; R0 E" G! d* \1 X2 k库藏股 Treasury stock : F# n9 |- `$ P; T( { T
普通股 Common stock
, g7 w; {, T A& t6 q3 e- ^. b优先股 Preferred stock
6 e; Z) ^6 z5 Z累积优先股 Cumulative preferred stock 0 q8 L4 O: i# f0 s4 u! C
非累积优先股 Noncumulative preferred stock
9 P6 o3 x! m+ ?- P: a* N完全参加优先股 Fully participating preferred stock
4 c: s' T/ `6 v* d8 D部分参加优先股 Partially participating preferred stock % ~ `( @% ^% S3 D+ C3 `
非部分参加优先股 Nonpartially participating preferred stock
! f7 {" Y- ^3 Y! c5 Q现金发行 Issuance for cash ) e5 _: e9 O6 m/ C$ M# y
非现金发行 Issuance for noncash consideration ( N6 _2 K3 ]/ [6 D( w
股票的合并发行 Lump-sum sales of stock 1 N# w! w9 w# h' {4 s# J2 J* Z
发行成本 Issuance cost
8 I9 b% k* F" U成本法 Cost method 2 }1 F0 @( _, m% |0 A& o- }
面值法 Par value method ) i) J1 T& |, V$ a" [ U! V( l$ K
捐赠资本 Donated capital
! y8 a, I- K6 W% R/ N U盈余分配 Distribution of earnings ' m9 D1 Q8 R9 @/ q2 h! b2 x/ z
股利 Dividend
0 ]0 |6 B, M) v" U$ ?1 B股利政策 Dividend policy
+ O" ?' q8 `. L3 z0 c8 U8 b宣布日 Date of declaration 8 d* L/ l& r/ ~) ^& ?
股权登记日 Date of record - t9 U Z9 C& }
除息日 Ex-dividend date 3 p2 H9 {! K; |# q4 y4 e
股利支付日 Date of payment / i% h' N! L6 f N9 c
现金股利 Cash dividend 6 H. K! t. ^9 B/ S6 y, R" I8 g
股票股利 Stock dividend / I! l# K" }0 e& D
拨款 appropriation 8 ?* @. f% ^9 {3 t
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; B9 t0 B. j( X+ Q- X2 D（11）财务报表
3 k0 z. [$ [$ U财务报表 Financial Statement
6 l* p1 a0 b) ~* X( S4 g- K6 ^资产负债表 Balance Sheet % n$ C5 } p0 O1 E
收益表 Income Statement , {& _' L' F+ H6 ]4 H! ]
帐户式 Account form
2 P7 v6 g. J; o4 B报告式 Report form
5 n# s! \- ~$ J1 J编制（报表） Prepare ! r* V' O; T+ c- |
工作底稿 Worksheet
: V7 s: d# A" e0 k1 E, j多步式 Multi-step $ ]. U# m! y6 B+ g _
单步式 Single-step 5 |+ {& y% s- p* g0 u+ r% W
-----------------------------------------------------------
' y$ i; H/ `+ I" C（12）财务状况变动表
. O6 X" U( l, \: T' H5 ^! t财务状况变动表中的现金基础 SCFP.Cash Basis
6 c9 v: Q1 t$ h$ \4 n. s8 U) O( @（现金流量表） " t. q g1 E0 Y+ U8 L0 G2 j5 V
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
% U$ \# z' }# B+ `3 I（资金来源与运用表）
# r) o3 \9 Z2 S; b. [7 C营运资金 Working Capital . z, ? c1 N9 ~2 M9 O& G$ P6 |
全部资源概念 All-resources concept ~& t. T( I% t u w
直接交换业务 Direct exchanges 9 p* l6 I2 ]8 d" q
正常营业活动 Normal operating activities
% K- M: r2 s- w财务活动 Financing activities
$ I9 ]$ N4 C2 D6 K投资活动 Investing activities
) t- @) R& V+ A. l-----------------------------------------------------------
% _+ {' F- v T（13）财务报表分析 1 p$ I4 K. p1 ]% D" k
财务报表分析 Analysis of financial statements 2 W: g' b0 s5 V" g Q
比较财务报表 Comparative financial statements / b, z9 \' m! T9 |4 j _; T+ i
趋势百分比 Trend percentage : `" O0 J& u; J% c% o
比率 Ratios
# x, R1 A2 S( Q& X% X4 Q% R' Q3 @普通股每股收益 Earnings per share of common stock . g1 N! T5 G% f# H
股利收益率 Dividend yield ratio 3 x$ @3 M8 `; s# Q8 B
价益比 Price-earnings ratio
" a% e# J; C7 {" H) C0 K% v4 P& b, l普通股每股帐面价值 Book value per share of common stock
/ K* R- w0 @1 m1 m. `资本报酬率 Return on investment
6 o# z# J2 V/ z/ S总资产报酬率 Return on total asset 3 g0 r0 W6 i( W$ R
债券收益率 Yield rate on bonds
1 I! x) |$ w1 {+ l- ]1 Y) V0 e; T已获利息倍数 Number of times interest earned 8 q4 s4 p2 F, z% W
债券比率 Debt ratio
8 q% W7 m& [: ?2 e: E6 N+ c优先股收益率 Yield rate on preferred stock
4 f* i, S( F/ I' N% U; \% ?0 v营运资本 Working Capital
7 J# R2 c6 h9 g* E周转 Turnover
9 J5 F" C3 y5 z存货周转率 Inventory turnover
! T7 |/ |; p% p; R, u应收帐款周转率 Accounts receivable turnover : V+ Y( N8 x8 k/ y- Q
流动比率 Current ratio 6 }- u/ p% {/ c8 S9 {: e, W
速动比率 Quick ratio
3 s( ?) `( V( w6 ^酸性试验比率 Acid test ratio9 U9 U; ~9 h* C& g0 l
------------------------------------------------------------ # L; j* K+ j( ^8 Q1 Y: N- M/ h5 ?
2 l0 W; v& {5 N( S（14）合并财务报表 * e6 F* `, v# g, q7 H
合并财务报表 Consolidated financial statements
8 y* l% ?( Z1 ~1 ^ K: v' X2 d) T吸收合并 Merger 8 K1 C' i! N) ?
创立合并 Consolidation A2 E# y4 S2 N# h7 {, N: K* b
控股公司 Parent company / ?$ a$ t, ]* u! F" [( O; E0 V) |, j
附属公司 Subsidiary company 4 K+ U- E* P$ N
少数股权 Minority interest
* t' a" n3 F; J' p/ T权益联营合并 Pooling of interest
6 N' ^# z6 B* F7 T购买合并 Combination by purchase
) W& X9 L4 e) p& z权益法 Equity method , a( ]: e6 a+ q4 A
成本法 Cost method : N$ d4 ]" n' o- s5 [- U! H* R
) G% ^) g+ J* l5 X) q
------------------------------------------------------------
* I& i$ @$ e: A3 l（15）物价变动中的会计计量
/ j4 I# }; _) X7 i2 Y1 U# Q: F0 w物价变动之会计 Price-level changes accounting
. O3 m2 d6 s) ~* O( ~; ^/ o* M4 |一般物价水平会计 General price-level accounting
- w+ L+ S8 u: k0 p* b/ W K货币购买力会计 Purchasing-power accounting
N: h% G: G) z# D: c# a) }* l% ]/ h% c统一币值会计 Constant dollar accounting 2 \1 |' P8 q/ A
历史成本 Historical cost : G' K5 _5 h5 E8 o# s$ Z8 N- h0 F
现行价值会计 Current value accounting 3 r' I+ h3 S8 {5 n& P9 [# W
现行成本 Current cost 9 {( `3 \# u7 k# r
重置成本 Replacement cost
( d' D7 g8 _* h- u物价指数 Price-level index 7 D& u; N- e4 c `, T8 S9 \
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 3 @7 D' K' N7 ~
消费物价指数 Consumer price index (or CPI) 9 T( l* n3 A. v+ \- w9 {
批发物价指数 Wholesale price index
, m3 I8 J" A9 o货币性资产 Monetary assets
( Y g9 R) |, G0 u% d货币性负债 Monetary liabilities
5 c) v$ D" f- Q) P5 P" a' |货币购买力损益 Purchasing-power gains or losses
4 o- n W0 @) T资产持有损益 Holding gains or losses 8 ?0 G% R! N% d7 \& m/ Y3 F0 Z
未实现的资产持有损益 Unrealized holding gains or losses : f3 L: E, T8 {0 {" N6 K6 G1 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
