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（1）会计与会计理论 6 Z# X& Z4 I8 w" k
会计 accounting ' o% q8 T) E) ~; ^% E- [, a% c
决策人 Decision Maker
* k' e* Q3 L( r" c9 S投资人 Investor 0 ?+ F) [/ x5 i" Q: O7 \
股东 Shareholder 2 s6 b: O4 O& M7 u( j! J
债权人 Creditor
4 m: C7 K; u. r财务会计 Financial Accounting 9 }2 i& _) W/ g' z; n# z' y- |
管理会计 Management Accounting
/ P1 Z4 {' b1 W3 l; T& Y成本会计 Cost Accounting
5 v% T, W4 F$ `5 S b6 r E私业会计 Private Accounting & E/ p( P9 U# p. H# c8 ?/ [8 \
公众会计 Public Accounting ) H0 m# n! m, }
注册会计师 CPA Certified Public Accountant
* m3 J! \/ K% A3 w4 `3 g e3 A& Z) p国际会计准则委员会 IASC
+ R- M a! G- S5 S" V美国注册会计师协会 AICPA
. ], `. Y4 y; r/ L/ B$ w财务会计准则委员会 FASB
) s' g; [. f! |. c! y管理会计协会 IMA) Z+ {, G# U# P
美国会计学会 AAA 3 J+ n) Q; D- c) Q8 d5 Y0 F& N
税务稽核署 IRS 7 H* w1 ~ Z5 `3 S6 s3 g
独资企业 Proprietorship
! [" w1 T0 X' u合伙人企业 Partnership
1 s) w* g! N, z8 O8 S, B, }* t公司 Corporation , V; |- Z, {) C: p7 e
会计目标 Accounting Objectives
* \. n, J% o% H; c$ L6 w会计假设 Accounting Assumptions
" B3 |0 X5 P+ K, M; R% Y+ e: h会计要素 Accounting Elements
( k5 ^+ ]0 R! i5 C1 ]) j会计原则 Accounting Principles
3 y, \1 e$ P( H" J; n( d会计实务过程 Accounting Procedures * q& B0 M% A! P- I+ j8 l
财务报表 Financial Statements - ^! k p) K) U' ~8 Q# b' o
财务分析Financial Analysis # w& g. J7 A+ H3 q# H
会计主体假设 Separate-entity Assumption
. Y+ A2 g1 D$ E& C4 B货币计量假设 Unit-of-measure Assumption , d# s/ H. R7 ~
持续经营假设 Continuity(Going-concern) Assumption
/ W4 E$ z! h" |/ M/ e; T会计分期假设 Time-period Assumption 8 ^/ _% N/ u0 K) F3 x1 L
资产 Asset
+ Y* i7 W3 m" w' B负债 Liability 3 Y6 j. U8 q1 X; M! z- ~
业主权益 Owner's Equity - R' @- E, y; s; u+ X7 U d! |
收入 Revenue - l' K2 n z5 N h3 j+ n3 s
费用 Expense
- V. m9 W' U4 W% L; q( B收益 Income # @5 O1 W0 T8 ^: M# v9 s- j
亏损 Loss ! k9 \: Q' e4 o# z6 j% M) [! ^. J- |
历史成本原则 Cost Principle
E2 P( t8 U4 }; X: a. X; |- C- D收入实现原则 Revenue Principle
8 Z8 |5 B% f0 O. U配比原则 Matching Principle 4 h$ x! K8 J3 V: F
全面披露原则 Full-disclosure (Reporting) Principle " G5 q, w% u! |' j. z% `
客观性原则 Objective Principle 8 D8 x6 ~( E2 x% ]: v' @3 N/ o% }, y
一致性原则 Consistent Principle
2 `+ O# w. G4 i9 V可比性原则 Comparability Principle
) y1 \2 F, w- t5 V( K+ _: X" z3 E/ Z$ ]重大性原则 Materiality Principle
4 y/ |) @7 |( H& H& p稳健性原则 Conservatism Principle
3 L$ ?; T# x: I权责发生制 Accrual Basis K7 C% e/ Q7 Q5 O6 b+ Q3 k
现金收付制 Cash Basis
% d* o. {/ ]* z* X- R! X财务报告 Financial Report
4 Q, B# A7 T$ j$ k& g% Y$ z* y流动资产 Current assets
$ |( q) r$ n; y& E" u/ p! c& O流动负债 Current Liabilities
; `2 P0 f9 Y8 B6 }- N% x1 V( ?长期负债 Long-term Liabilities 1 \6 Z o; I/ b$ D$ U) G
投入资本 Contributed Capital
; h( F" X2 G: g/ x7 ?' N _留存收益 Retained Earning' V1 e9 Y1 R$ Z& K2 o9 }$ i
. a, v$ z2 Q2 N( D/ f( K: ?9 d( R
------------------------------------------------------------/ @/ w S( R3 W4 b) z0 n ^
（2）会计循环 4 H$ J6 x0 \% Q1 F$ ~/ b
会计循环 Accounting Procedure/Cycle
) k& p" V' B' s3 z会计信息系统 Accounting information System % s( L+ t( W. C e; d$ v/ Q, W3 K0 M- w
帐户 Ledger
- V( ]- v' s& ~; K会计科目 Account
( j4 u# W/ g& }$ ~会计分录 Journal entry : T( G. \# y3 o/ S8 ^/ k
原始凭证 Source Document
# t8 q2 b! c; A Y- S日记帐 Journal $ S8 @4 x q8 t% p$ x
总分类帐 General Ledger
, T# U( `1 }" Q2 b9 o! A/ {明细分类帐 Subsidiary Ledger
! |/ J# f _/ Z4 X) V; R3 h试算平衡 Trial Balance
' v9 D* k; c: _' h, P9 G现金收款日记帐 Cash receipt journal 1 _; f" {9 s; h1 ?/ r8 y! d
现金付款日记帐 Cash disbursements journal
9 \0 X% b J" q4 r: l销售日记帐 Sales Journal 9 X7 h; M- Z, h, K. \) J
购货日记帐 Purchase Journal . y9 h+ E) M* g
普通日记帐 General Journal . D8 W( e! h/ g4 T3 z
工作底稿 Worksheet 1 s" c3 R0 ?" t
调整分录 Adjusting entries 4 p1 v% W6 ~, P2 F4 v
结帐 Closing entries ) m5 d6 m2 \7 b6 J6 |
% r( ^ ~. i; V/ a' i% S! k% b----------------------------------------------------------
! \) B& D9 s; Y y（3）现金与应收帐款 8 U/ l% r& S' `( H& e& |% o1 j {
现金 Cash
( e4 d ~6 h3 G; m& ]4 J银行存款 Cash in bank 8 s* m9 V! q+ x T* G+ c
库存现金 Cash in hand
X' u; F/ L- `6 ^流动资产 Current assets
, {& H, u; D n偿债基金 Sinking fund
4 ~- ]! d7 ^: t- F" K# I2 E0 f定额备用金 Imprest petty cash
5 u8 I! G8 h# n p+ B4 t支票 Check(cheque) " [1 A4 B% n5 c8 a( v/ E" R3 ^
银行对帐单 Bank statement 6 L9 N6 ^* u% S5 B5 V
银行存款调节表 Bank reconciliation statement % M: _2 {9 ]* O# I
在途存款 Outstanding deposit " T# G5 ~. w @8 h5 ]! Q
在途支票 Outstanding check + E1 w' ^3 M& U/ i. u( d
应付凭单 Vouchers payable . p2 X9 ?9 l: l6 O7 P& ?. ]
应收帐款 Account receivable ! C( Y+ {0 B7 R
应收票据 Note receivable
6 l( Y0 H4 C1 K- ~; k6 c起运点交货价 F.O.B shipping point 8 {! w$ c ^$ A2 s# ]" s+ Z) R
目的地交货价 F.O.B destination point
9 C0 _: u4 ~$ v( J7 L9 i+ N$ p商业折扣 Trade discount
" E! i( P- \0 q) _2 g4 j现金折扣 Cash discount ; L! I! ~7 B3 V3 E) n! \
销售退回及折让 Sales return and allowance 4 n+ F4 z6 R+ ~4 k8 W8 l4 j Z' O8 D! V
坏帐费用 Bad debt expense {/ x* G, G$ \/ h0 G2 c( j
备抵法 Allowance method + A$ k- m# b0 [0 p9 R7 m
备抵坏帐 Bad debt allowance
3 B6 r1 N6 [. c) l6 K. ~损益表法 Income statement approach
8 ]2 o1 u5 t5 w5 I资产负债表法 Balance sheet approach & \; m& d9 C _* w( e( Q0 H
帐龄分析法 Aging analysis method
- h. ]9 P0 Z; @; N Y& d/ g直接冲销法 Direct write-off method
x+ N. `' G2 ?带息票据 Interest bearing note
6 r/ x. i: p: ]2 X: k! {不带息票据 Non-interest bearing note
9 Y9 j6 t; H( J: I, B出票人 Maker
6 A! u& v: d* C7 O) k受款人 Payee
" E! g: W8 t5 _# G" h本金 Principal
/ {- z1 k u4 @ g利息率 Interest rate , G6 Q4 f3 d5 X' K
到期日 Maturity date 5 [. p Y6 d/ h& l6 ?9 S4 M6 R
本票 Promissory note # i6 [$ y, e) ^
贴现 Discount ( o* F0 \) v& J' Z" w
背书 Endorse 7 @7 X4 Z1 H' S$ `
拒付费 Protest fee
4 ^: R+ B, {( J$ d& y' _- x1 p1 R! \; l P9 p0 I
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（4）存货
' P# M* t, f& s. l0 c! G8 F+ A存货 Inventory * D; H4 v4 Q0 v
商品存货 Merchandise inventory
! U$ l( `9 W- y" t) E产成品存货 Finished goods inventory / b9 O" i4 }: e, Z/ F Q. J
在产品存货 Work in process inventory , ^/ k: t1 K" ^9 |6 f" Q4 i' j0 W
原材料存货 Raw materials inventory
, \" V) x' `" `, B+ ^起运地离岸价格 F.O.B shipping point
2 L s1 e4 O' S目的地抵岸价格 F.O.B destination ) C* J- r/ g/ n/ K) h
寄销 Consignment ! p: j2 F9 J+ P+ a* W( x
寄销人 Consignor 3 q: ?3 ^8 ], e _$ I8 i
承销人 Consignee
( m* y+ I7 j& e' _+ m. S定期盘存 Periodic inventory ! H% ], T1 }% W3 k
永续盘存 Perpetual inventory
6 u9 U( j0 l& M6 ?2 e5 }购货 Purchase
$ D/ y9 v1 C7 C' J4 x7 f+ k6 L; X购货折让和折扣 Purchase allowance and discounts
6 ]" D# \6 \3 }' O存货盈余或短缺 Inventory overages and shortages 7 S/ i G( Z: S* ~' E
分批认定法 Specific identification 9 {, c% ^' v& \4 t# \
加权平均法 Weighted average + i) c2 V- u9 x! Y; t3 w( `2 w
先进先出法 First-in, first-out or FIFO 2 j3 R. C, k. Z: F2 N" t# n( k
后进先出法 Lost-in, first-out or LIFO
5 N+ W; Z) V+ {移动平均法 Moving average 2 a! @6 y$ p' R F
成本或市价孰低法 Lower of cost or market or LCM & ~( t) _9 c0 }6 s0 X
市价 Market value
/ U7 Y, R8 ^9 j; M5 I# Q8 n9 P重置成本 Replacement cost
( t$ X" K3 w b$ Z0 e3 P可变现净值 Net realizable value
1 S$ r3 F/ ?7 ?9 j' H9 \上限 Upper limit
1 @* \. Q9 i) Y" ?* ~下限 Lower limit
1 Z5 J# b( ?/ A, i毛利法 Gross margin method . |; C: X" B# c l! b& M
零售价格法 Retail method 2 X7 `) c; { W7 `' E1 k' T
成本率 Cost ratio 9 q7 a8 k/ L% \3 z
2 s( i. g5 n; c- d, s7 d( ~------------------------------------------------------------
3 x7 N# k7 A6 k; p, a0 J. d+ Z（5）长期投资
8 \6 h2 a! K; m) J( ~4 Z长期投资 Long-term investment
4 \) \1 i E: y0 F长期股票投资 Investment on stocks ) P, r0 [4 L, ^' Z8 L! I
长期债券投资 Investment on bonds
/ Z4 I% F9 v& X: G6 @' m$ c成本法 Cost method 5 @/ |4 T) R4 j. ~
权益法 Equity method ( q' T" R. ^& X% W3 ^2 f
合并法 Consolidation method % g/ M% I2 z. A% t9 a5 O% i
股利宣布日 Declaration date
' t) u; t" N: |8 T! E股权登记日 Date of record
& U. [: n4 p( L' o) a) x除息日 Ex-dividend date
; M1 u- G; X0 j付息日 Payment date
; p. N a6 ^3 s# @债券面值 Face value, Par value 9 r5 N4 r$ q8 a& ]/ V
债券折价 Discount on bonds ) Z, Q Q: R- d" O% I) j* W! H
债券溢价 Premium on bonds
9 F+ v! n7 o$ H, K6 q票面利率 Contract interest rate, stated rate
3 r4 h7 X" b# s( }市场利率 Market interest ratio, Effective rate
3 b f$ E7 T' ~/ r" v5 s普通股 Common Stock
4 k- r* v" y; o% _+ Z优先股 Preferred Stock
7 N, H* {1 ?) z4 o0 P8 B7 P0 [现金股利 Cash dividends / j+ x$ w" ?/ S) ^
股票股利 Stock dividends 1 Q. a5 c1 O: i6 A+ _# R( G( A
清算股利 Liquidating dividends ! N+ F; T! s& `/ e; x3 P. S! t
到期日 Maturity date - ]! z0 I% x1 d1 v8 Y1 S) e U6 Y
到期值 Maturity value 5 f5 @9 Q. O8 x: l) H' c) \/ T/ Y
直线摊销法 Straight-Line method of amortization j1 S/ Y2 a9 T! v7 B
实际利息摊销法 Effective-interest method of amortization
7 V9 J ~! l; }. K
7 @ l& d; U8 C b4 C" H---------------------------------------------------------
9 v5 V% y% o/ p0 @2 N（6）固定资产
+ j' r$ v/ e$ g) [, {, s固定资产 Plant assets or Fixed assets $ Y$ O) \, j9 _9 @4 s, L- D
原值 Original value $ w% [4 S5 u+ o9 ]
预计使用年限 Expected useful life
* J9 L- ]5 B$ J6 `2 }8 v; S$ t1 n& B8 M预计残值 Estimated residual value 8 [1 O5 r R% J: R# r
折旧费用 Depreciation expense
/ _5 y1 q9 n7 ]1 w" O7 J0 f( a! i累计折旧 Accumulated depreciation
0 B2 L7 E; ?" o( y0 z$ B7 m- W帐面价值 Carrying value
) v7 n: v) Z8 l! U/ z/ ^3 N" X1 O应提折旧成本 Depreciation cost
; K. ~4 U" v+ l. ^净值 Net value 7 I/ v/ S0 a+ A# ^
在建工程 Construction-in-process ; @) E$ p6 c% @, h2 r* n
磨损 Wear and tear ( W2 Z& v8 T" o# ?
过时 Obsolescence
" j* _# N! D& v4 b直线法 Straight-line method (SL) 5 V( H1 Z! j' s& _" S5 D) C
工作量法 Units-of-production method (UOP) . J" a! _9 J5 L7 U: F
加速折旧法 Accelerated depreciation method
9 S; b. ~# B+ j- t- E双倍余额递减法 Double-declining balance method (DDB)
4 ^0 d9 t" X [年数总和法 Sum-of-the-years-digits method (SYD) ; X4 N) w9 G- J# A' f; n
以旧换新 Trade in
( J: `1 V' ?* {1 P5 y5 d0 Q经营租赁 Operating lease 3 z) E# h, L# E' w6 o
融资租赁 Capital lease # @2 e, w& E% y+ q# b3 }
廉价购买权 Bargain purchase option (BPO) 8 e: E. C% k5 [9 R; l
资产负债表外筹资 Off-balance-sheet financing
$ y( H s1 B' i% \- d5 z' E0 t; F) ?最低租赁付款额 Minimum lease payments
# {. N& O! r' N0 H6 A--------------------------------------------------------
( k3 o' X2 I6 K3 ]" E& k（7）无形资产
0 |7 G- X0 y; d- `) M无形资产 Intangible assets
& q5 U$ T: _* J. a专利权 Patents / \$ q x1 O7 h
商标权 Trademarks, Trade names k6 W$ c2 ]' M
著作权 Copyrights
' d; C4 x, g) @- }* C: {特许权或专营权 Franchises
7 O- u2 b$ z9 k) ^5 n1 A商誉 Goodwill
% [' C' `% v! @9 X8 i5 K4 `开办费 Organization cost
: M% l/ V! X( H' n8 V9 m6 a, Q租赁权 Leasehold W( H, |$ j I/ a
摊销 Amortization
, z f" t" L3 m( v( I) r4 N--------------------------------------------------------9 P& c+ h/ Y' r$ y% d+ W; X" F
（8）流动负债 % `) E2 O" p1 o1 [8 l
负债 Liability
( J& N0 g- P9 {0 f流动负债 Current liability 9 q% F5 f4 t" G: d7 D
应付帐款 Account payable
8 X& n# b* ^' q; g/ I. \1 }1 d: K应付票据 Notes payable
5 o/ u& M! ^) r1 N3 Z6 L7 d贴现票据 Discount notes 8 ?4 ?6 m5 e$ J j0 e
长期负债一年内到期部分 Current maturities of long-term liabilities
: e( @; b, s0 ^- C U/ v, t/ Z应付股利 Dividends payable " o& o+ V; C; d5 Z: `% U
预收收益 Prepayments by customers 4 s# D2 I$ M5 \8 }# q
存入保证金 Refundable deposits ; @ ~% O+ V F# h
应付费用 Accrual expense 7 l3 [+ V3 Z0 }
增值税 value added tax 5 V/ }9 s4 C+ v3 b
营业税 Business tax
1 j0 K/ N2 O* v6 z/ L应付所得税 Income tax payable
! X$ u2 n8 k) T0 W应付奖金 Bonuses payable % i9 J- D% W/ O2 ^
产品质量担保负债 Estimated liabilities under product warranties 8 n, O% [0 g) l; ~5 a; d
赠品和兑换券 Premiums, coupons and trading stamps 6 Y6 k7 U; G% b
或有事项 Contingency
& S% i! l' ?8 O5 h) N或有负债 Contingent " k7 ?0 A& ]; g
或有损失 Loss contingencies 7 d, ^: C( t" w7 Y% u) m/ s2 C
或有利得 Gain contingencies
4 A3 q. q& Z& i: o; x4 t& l3 R永久性差异 Permanent difference ) N8 n: z9 ?, e2 Q
时间性差异 Timing difference
/ N; y$ |7 f, u9 e+ K应付税款法 Taxes payable method 5 k* Z/ {8 t2 o6 K( Y: g6 B' Y
纳税影响会计法 Tax effect accounting method
! N. h. w' o9 Z4 n( F3 q递延所得税负债法 Deferred income tax liability method
4 M/ P$ S9 v/ e" n r: ?' r. |" a& A: V$ s
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（9）长期负债
3 B4 w0 _: R! h% ?; ?4 M. U长期负债 Long-term Liabilities
: v( ^' u# x; i/ q$ o7 _# V应付公司债券 Bonds payable
# w2 r2 o. U6 `1 Z有担保品的公司债券 Secured Bonds 7 U9 I( W( J/ t) E
抵押公司债券 Mortgage Bonds
! n3 U$ {, [" `9 {保证公司债券 Guaranteed Bonds
' g; c+ ~) N P. V5 C信用公司债券 Debenture Bonds
& ?4 w! r/ u( L: }一次还本公司债券 Term Bonds 1 z0 l4 I+ R- z/ e/ e; a, R
分期还本公司债券 Serial Bonds ) d# F0 s. l! z8 n" N3 c
可转换公司债券 Convertible Bonds . B! I- L$ \, [# t4 N1 i9 J9 i
可赎回公司债券 Callable Bonds
, [0 H, b: b' v- i可要求公司债券 Redeemable Bonds * y; M/ O7 ?/ ]
记名公司债券 Registered Bonds 1 K8 G ?7 Q) p9 \
无记名公司债券 Coupon Bonds ; W- F9 S. S* f! S6 S$ f
普通公司债券 Ordinary Bonds
# ~; S9 \. t- i. `" o* C2 l: q: p收益公司债券 Income Bonds ' M, v4 V9 x/ E7 w5 c2 g& O
名义利率，票面利率 Nominal rate
: {( O8 }$ x. [7 x* r实际利率 Actual rate 8 G: Y' Q3 }; I% X9 {
有效利率 Effective rate
8 I. y# N1 ]" B; s溢价 Premium 5 o. D% M% |2 X+ k" c
折价 Discount 6 Q1 J4 w6 u- S0 f) ^2 @/ E: W( e
面值 Par value
, Q6 R l* s9 x. Y: R直线法 Straight-line method
7 ?1 o# n/ ]) D实际利率法 Effective interest method
4 m. v4 b* W) O0 j到期直接偿付 Repayment at maturity # D* c6 h( ?! G# |. T7 L9 i! P
提前偿付 Repayment at advance
* C2 Y! i, W4 K, L: D偿债基金 Sinking fund
& ^/ g# ?5 E" a) m4 V- ~( y长期应付票据 Long-term notes payable ! X. A0 O/ J% V% G8 o6 v7 J
抵押借款 Mortgage loan6 p- \* h) S9 T3 X3 J, z5 T- f
--------------------------------------------------; W0 R# Z" j+ k1 K
（10）业主权益
% n- n* W5 d, o! ?$ i权益 Equity
& |$ I9 R$ z/ }. V; s, j: \7 E业主权益 Owner's equity 1 W4 Y- ?7 E: v. V+ T; W1 E
股东权益 Stockholder's equity
% A, b2 o( }* E+ W2 _+ G! b, D; n投入资本 Contributed capital
' y( _; g: u& Y3 d0 }4 i' i缴入资本 Paid-in capital
3 A9 G. R/ B% q7 S* z0 p, H股本 Capital stock : z1 a5 v5 o9 z
资本公积 Capital surplus
k. S+ e) n. A2 G# w留存收益 Retained earnings 5 N! }& ?( x7 I7 s& n2 e
核定股本 Authorized capital stock
6 h+ D5 ^+ m' ` b( y* _' V实收资本 Issued capital stock
! r& z8 t+ E. D1 J发行在外股本 Outstanding capital stock . G5 D% _2 d: R4 D; Q
库藏股 Treasury stock
- |) V+ H2 m" z7 |普通股 Common stock
# z7 D% R i" N" h% x6 p优先股 Preferred stock ; ^ G! M! p/ m( o
累积优先股 Cumulative preferred stock / A1 W$ w ^6 y& H1 k. P. c: [
非累积优先股 Noncumulative preferred stock S2 R T" {' x8 |5 [8 A
完全参加优先股 Fully participating preferred stock
, d K. O6 J" W) ~部分参加优先股 Partially participating preferred stock " A$ c; K8 d D" V' \0 }2 H
非部分参加优先股 Nonpartially participating preferred stock : C: E; n% F2 w, Y; [2 K
现金发行 Issuance for cash
- [( {% r* D! u6 ]5 V4 _' N非现金发行 Issuance for noncash consideration 8 c* w" g' E2 o0 C8 o, U
股票的合并发行 Lump-sum sales of stock
0 W$ p5 B# G1 z0 n! F, k发行成本 Issuance cost + O. Y3 h9 [ a: L/ |$ o6 d$ K
成本法 Cost method - l* t. P l1 |. T( {3 y; v' C
面值法 Par value method
+ Y O1 E( c2 k# p6 \* k$ Y捐赠资本 Donated capital . F% `9 n0 a! j( W6 e
盈余分配 Distribution of earnings
# [8 v% ?# Z8 \% D/ e* h& F股利 Dividend
) r x" D# o' Q" _3 O0 `股利政策 Dividend policy
* \4 [- C3 q. @: _8 t7 H/ F宣布日 Date of declaration * }) t8 l Y' h% p' U9 F# e
股权登记日 Date of record
. Y/ j2 W9 P, w' m) h除息日 Ex-dividend date $ ?' {6 |# E3 o( W
股利支付日 Date of payment
' L( S# K0 c+ N- S现金股利 Cash dividend
8 N. r0 f, H, b# m) F' ?! c股票股利 Stock dividend # e" T: ~5 r3 }8 p- a7 r. Y# t
拨款 appropriation ; ]2 e9 n4 \5 {* T; O1 y
------------------------------------------------------------% H6 Q: L1 `/ B4 x: B2 U
（11）财务报表
$ x# f* w! S8 D* W财务报表 Financial Statement & X1 Q0 z1 T; I1 M
资产负债表 Balance Sheet w' K- j* y& l& X2 Y& B+ |) G
收益表 Income Statement ' \, t W0 P& k4 D- h. Y$ g
帐户式 Account form
4 a$ x8 e" N: N* u/ F" w报告式 Report form 3 b7 ?0 T! k. h3 Y( [& P8 r
编制（报表） Prepare
, `" l' P! E9 O) I4 M2 r9 K工作底稿 Worksheet
3 y4 l5 `# e6 z( z9 q2 s多步式 Multi-step # f2 }. t0 L1 d a: W- p
单步式 Single-step
$ G% |$ K$ B8 A-----------------------------------------------------------" @7 p% {- G* L7 s
（12）财务状况变动表 2 Z7 L. L3 q* N7 F D0 w$ q9 J, |
财务状况变动表中的现金基础 SCFP.Cash Basis
2 f" g6 O5 k/ |: Y& P# C$ q' C（现金流量表） H, ]; ?3 |" U" C) ?6 J
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
' o( g( \1 Q$ U! |（资金来源与运用表） ' K4 D$ S: ^5 H$ h& c: g y
营运资金 Working Capital
; f% |! D" \0 _& \$ k) ^1 h全部资源概念 All-resources concept
) s' W5 v( H: k0 V5 O1 v直接交换业务 Direct exchanges + B+ U0 C0 J8 C5 o3 M$ r
正常营业活动 Normal operating activities
4 u* ~) C' }; n6 \财务活动 Financing activities
# n9 d: v; W" ^3 x投资活动 Investing activities ! {: |0 ~4 k5 `0 U8 Y9 Q/ ~* q# X
-----------------------------------------------------------) p2 {2 N8 L1 s0 z
（13）财务报表分析
3 b, ~2 b E4 [4 z7 l财务报表分析 Analysis of financial statements 6 _5 h+ A3 w }; ?/ v- O
比较财务报表 Comparative financial statements
7 p# ~3 G# |: r7 X4 e! H7 u趋势百分比 Trend percentage * ]% s C: T7 } x7 `( s) V/ x
比率 Ratios
4 d- C' t' V! P7 ]6 H普通股每股收益 Earnings per share of common stock
+ P: z/ |4 S. }8 J( F# N, B股利收益率 Dividend yield ratio , V0 n0 Y' @% D! c# J' c
价益比 Price-earnings ratio 7 l- E0 Z- j. H& q* g
普通股每股帐面价值 Book value per share of common stock ' X- W0 G) S t: r
资本报酬率 Return on investment
& [$ M6 z5 ?. q0 A总资产报酬率 Return on total asset
9 ]$ F9 Y% s! q& B; n债券收益率 Yield rate on bonds
1 n/ |; \+ z6 D已获利息倍数 Number of times interest earned - ?6 t! O. o0 n
债券比率 Debt ratio , ?/ l: n* d1 N( O! p
优先股收益率 Yield rate on preferred stock
& O) I& ^5 |4 t1 D# a营运资本 Working Capital
0 N8 `# M. ~0 P& {周转 Turnover
; u. Z9 X% O' t$ m7 z. c, y# R4 g存货周转率 Inventory turnover 8 K E* e2 W5 ^, W9 y3 C: K$ Z& @9 h
应收帐款周转率 Accounts receivable turnover
) y- I+ c5 R, N) r2 A2 F+ i流动比率 Current ratio
5 S3 `% L( n/ E, W s2 |; i速动比率 Quick ratio
1 d9 G4 v% X/ G9 K& t, K6 R) a% J: D酸性试验比率 Acid test ratio
$ e" B8 ~6 S/ ?1 m* x. _------------------------------------------------------------ ( i( n$ \2 \) H! G1 y
7 I, O1 u0 i/ B7 a（14）合并财务报表
4 A0 l0 E, ~& G5 V3 L9 W. W9 ?5 p* H合并财务报表 Consolidated financial statements
+ `/ {0 X/ `0 r吸收合并 Merger 8 r0 a+ h6 k: f6 n. u
创立合并 Consolidation - ]8 Y2 ~# V" ~7 l' i" V
控股公司 Parent company : Z/ U. d6 n/ I$ b. v9 |! q
附属公司 Subsidiary company
" S: l3 X j0 V0 @6 I5 Z* i少数股权 Minority interest ' U) K7 T1 X4 m' [* ~
权益联营合并 Pooling of interest
/ j$ Q7 }4 }4 Z$ x购买合并 Combination by purchase ; K" C: K/ r T6 }& r( t. j
权益法 Equity method # \/ b* H. d$ p' S; Z
成本法 Cost method 1 Y/ X1 d' c# @2 q0 J& S. v- `
7 `! F: @( Q2 x6 B8 t/ k------------------------------------------------------------2 t! u8 i9 B" a- |1 x
（15）物价变动中的会计计量 ) l% e t* q' O; z
物价变动之会计 Price-level changes accounting
, x- c2 ^; U2 F一般物价水平会计 General price-level accounting
+ W, s) e! P8 y% y2 @货币购买力会计 Purchasing-power accounting
2 |' g; I, n; H6 M' |) G统一币值会计 Constant dollar accounting
; K2 {. z$ x& J- [8 p+ s( o1 V历史成本 Historical cost & e5 k0 R$ ]) H4 V
现行价值会计 Current value accounting
( A7 E; Z/ l( K& M1 f7 y现行成本 Current cost
; h1 w- j" @5 J9 j1 \5 a! z! I重置成本 Replacement cost ) y. i- i2 A: h, f
物价指数 Price-level index . p( U2 m6 v2 p7 {- B
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) # ^, }6 r$ K, ]& ]1 t! v# z/ Z4 u0 p
消费物价指数 Consumer price index (or CPI) ; A% q4 M1 `3 x+ C0 n
批发物价指数 Wholesale price index
1 A( }$ s2 h" o" F6 X' X) V- n货币性资产 Monetary assets
( e( \/ Z2 V/ \) T% |; E货币性负债 Monetary liabilities
. L, u% g) v' Y货币购买力损益 Purchasing-power gains or losses & ?: Q' w( Z+ ^7 @: T5 y
资产持有损益 Holding gains or losses
9 Q2 E! q& f0 J2 P0 o8 Y未实现的资产持有损益 Unrealized holding gains or losses ' Q6 V" {0 M+ W! B% v1 t" s( @
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
