 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
3 B8 J' Q8 _7 E+ t6 O, Y7 M会计 accounting ! ]6 T7 _3 S) e5 q, j; E
决策人 Decision Maker . J0 J+ K& h' B- l' {0 z
投资人 Investor F5 b% y) H; u1 I* m
股东 Shareholder + e; {: K8 S4 u- H7 P9 A+ m
债权人 Creditor
( s4 N1 {- W$ d5 ?: f# V财务会计 Financial Accounting : _* q R# o% v3 g2 S: E1 P6 `
管理会计 Management Accounting
: S7 N" l. ~0 r7 s9 M) A成本会计 Cost Accounting
4 ?/ P. O7 t! u& s* ~; v1 p5 r私业会计 Private Accounting
. y9 R0 z% f3 @1 Y; I1 N公众会计 Public Accounting - f9 e2 F* b- u" I
注册会计师 CPA Certified Public Accountant 3 x- H- \4 ]6 E _5 U/ z$ Z
国际会计准则委员会 IASC , |& E$ q* s' b5 c7 f7 b7 u0 v
美国注册会计师协会 AICPA
& ^7 G/ `: u- _1 G" {财务会计准则委员会 FASB " v* `' Y. y6 H6 I0 R4 a
管理会计协会 IMA9 T" l' k: M$ ?* U, H" Y+ P
美国会计学会 AAA 7 ~6 d" J3 f% C' q: o7 h
税务稽核署 IRS
" P$ K! ~' L- x8 Q6 h6 H独资企业 Proprietorship
8 E# }& C9 V1 _% }: R. w' V合伙人企业 Partnership 8 ?+ B. D, M/ C( B! G- ]# e
公司 Corporation + J, r o3 `/ s4 b4 x% m
会计目标 Accounting Objectives
& | I1 P' B6 e- B会计假设 Accounting Assumptions . s3 [5 \6 F; W* f2 M
会计要素 Accounting Elements * Y; q3 A7 ~3 W5 ]3 R
会计原则 Accounting Principles , s, I3 X' ^1 S( D5 u& o
会计实务过程 Accounting Procedures
' B; D$ ~3 @) Y: ~5 v财务报表 Financial Statements
9 g+ v" G1 f) \8 H9 T8 [财务分析Financial Analysis f5 v: D1 G+ a
会计主体假设 Separate-entity Assumption 0 B7 O# h3 q! B7 F/ x2 O( E
货币计量假设 Unit-of-measure Assumption
+ [" N: E$ k2 ?( w! P0 ] p& \0 B7 H持续经营假设 Continuity(Going-concern) Assumption ! z2 l0 ^3 L/ F
会计分期假设 Time-period Assumption " O1 F. H9 I9 E
资产 Asset
, E" E; K* e5 ^ i+ p' q负债 Liability
6 u* |% y) _, U& v; T4 | d业主权益 Owner's Equity
# X: B3 \: U1 \$ ~$ \收入 Revenue % e- m% l! z3 V$ l4 n
费用 Expense
6 v7 l, v9 {" [ _$ n收益 Income 5 m: B" P$ u( `, g8 U
亏损 Loss 2 }% X ^1 o" `9 ~: y6 B
历史成本原则 Cost Principle $ [7 ?( S* ^4 d3 v( q2 J7 t" [
收入实现原则 Revenue Principle
" k }; Y, Y/ X- I. N$ C! ~% n配比原则 Matching Principle
o1 D3 a+ a/ Y6 P+ [1 @全面披露原则 Full-disclosure (Reporting) Principle
! _& u5 Q' M$ e% y/ n4 ?客观性原则 Objective Principle 0 Y0 H8 ~! v. U0 K
一致性原则 Consistent Principle
; w4 J* n/ _2 o& W4 m. d可比性原则 Comparability Principle
9 L! z6 F: Y3 O0 n3 |重大性原则 Materiality Principle
% b/ z, v7 N: E. M0 ~+ W稳健性原则 Conservatism Principle
6 h3 z6 E: u6 z$ [- d+ X/ w9 D2 P权责发生制 Accrual Basis # L2 m! \4 F- S Z; G, s
现金收付制 Cash Basis
+ r1 K( t8 o$ y5 w( ^+ y3 x财务报告 Financial Report
% T; D8 _ N$ P6 ]" R流动资产 Current assets / g* Z8 X. G6 L3 `; J$ E( d
流动负债 Current Liabilities 4 \' T: Q& O- A, q. s5 G
长期负债 Long-term Liabilities
2 K; v0 u" O1 U4 l" i( z( g& \投入资本 Contributed Capital , `4 P" @. x$ \; L8 g' n! B' R
留存收益 Retained Earning: x$ z& S! m: S) N. C
; W+ w+ J4 n2 Y------------------------------------------------------------
' o H" C L" L（2）会计循环
, f; J4 j! n$ I6 d+ D/ O* O会计循环 Accounting Procedure/Cycle # g7 i- t( C9 h! u7 @
会计信息系统 Accounting information System % b* J- b+ Y9 @% g: ~
帐户 Ledger 2 O5 i# u+ n/ S# I8 Z9 u" n; P
会计科目 Account
' j% v/ {. _, k6 Y& t) a会计分录 Journal entry
`8 i/ n) n1 u5 i4 t原始凭证 Source Document 4 L! D# ^5 P. f3 D
日记帐 Journal
7 ]; D* _' l0 ?总分类帐 General Ledger 4 m2 U) T9 Q4 b$ E; r
明细分类帐 Subsidiary Ledger 9 a: D* b: h( X4 U+ z4 p
试算平衡 Trial Balance
+ I4 e( @: h$ V& v( |- X现金收款日记帐 Cash receipt journal " u* W W3 }( X' T+ E
现金付款日记帐 Cash disbursements journal ! Q& | e, l% W
销售日记帐 Sales Journal
: t5 V8 `5 E" v3 ]- Y购货日记帐 Purchase Journal
9 o6 H1 i* ~ ~5 X普通日记帐 General Journal
1 Q8 o) `* P- a" ?, d: a工作底稿 Worksheet ( U2 s W* G) { G: b2 c k
调整分录 Adjusting entries 1 e7 ^) M9 m; f* W+ W1 A
结帐 Closing entries
7 L4 o. M8 O9 | W" ?+ S8 F7 @( R
----------------------------------------------------------, [" q" Z7 W# ~2 p; V; ^+ D
（3）现金与应收帐款 . V/ Z8 @8 v( P
现金 Cash
* ~! ?( X7 T4 L0 i/ c4 J银行存款 Cash in bank
% m! T$ j1 F( I5 Q+ {/ q5 I库存现金 Cash in hand
. C8 @; a4 C4 U/ h- A8 M& b流动资产 Current assets ; `4 ~. X& j6 i( G2 B" O
偿债基金 Sinking fund
; N6 r s( ~/ C9 y2 X' p定额备用金 Imprest petty cash 2 Q/ F. j) A6 A9 w
支票 Check(cheque) $ I7 T! @( }* b! y
银行对帐单 Bank statement : R' j& \9 r" J# m
银行存款调节表 Bank reconciliation statement 8 _2 R* d1 M/ s! J* }
在途存款 Outstanding deposit 9 V/ r* [) `7 M! k; @' B9 P
在途支票 Outstanding check 2 O6 b! J) Q, Q; V
应付凭单 Vouchers payable + P% d% N: f! l3 ]# w3 `9 L, F7 d" L
应收帐款 Account receivable
6 S1 W: X+ Y0 ]8 _( Q6 C: O" C应收票据 Note receivable
4 |1 O/ B* v& B% o, n& c8 ]起运点交货价 F.O.B shipping point 2 ?, W6 s6 _& _% E* ^3 c# \
目的地交货价 F.O.B destination point 5 v! S1 @& I$ N; e1 t4 U( C+ w
商业折扣 Trade discount ) x8 J, U9 I; o
现金折扣 Cash discount 6 e8 s% P* F8 Z* X% H
销售退回及折让 Sales return and allowance + h3 m) l$ ^* n$ {5 g
坏帐费用 Bad debt expense 2 ]6 k- Q% l5 Z
备抵法 Allowance method m( d3 [) a% i+ { b5 }. h! ]
备抵坏帐 Bad debt allowance 8 |5 Q [" u5 N* t- k
损益表法 Income statement approach
; N& D* a6 D4 x4 o( x6 l; e资产负债表法 Balance sheet approach 1 H; T6 f& X# n9 A3 K4 |# ~0 s# G* ?
帐龄分析法 Aging analysis method
5 L. {. d4 v# W. H% _8 J$ P/ Q直接冲销法 Direct write-off method ) n! u0 b& G5 o+ }% ^- T
带息票据 Interest bearing note
, `, F* G% [; j6 E E不带息票据 Non-interest bearing note b$ ~" b! ~! a$ e- r
出票人 Maker
1 e8 v3 h. ~6 e, w受款人 Payee
" V$ H) t. b8 q本金 Principal
& v; ~; Z. a+ A4 H+ J& q利息率 Interest rate
1 m1 {* O( T" M. ^/ z9 w到期日 Maturity date
: {/ |0 q# `% A2 B, N本票 Promissory note - j- D' {( s7 `) t! K9 Z
贴现 Discount 0 T0 e B$ a# _# o6 O, J! g: h
背书 Endorse & a& p V1 S2 s& f
拒付费 Protest fee
; i8 d, ~+ E f$ P+ j! E* n6 W& R
------------------------------------------------------------
5 j' y0 C' F( b# |; l6 H. z（4）存货 - u5 z+ m O2 r/ F. H
存货 Inventory $ r- T% @" J$ G/ V
商品存货 Merchandise inventory ) {- d v- ^* B) V5 ]: m
产成品存货 Finished goods inventory
- U6 o, f9 y& f# g在产品存货 Work in process inventory
7 I7 n! }) R' T5 N5 I; _$ h原材料存货 Raw materials inventory
$ P: ], W }! S% {1 R8 l起运地离岸价格 F.O.B shipping point # \. P0 |: ]! P5 }
目的地抵岸价格 F.O.B destination
7 c& H/ }5 `! Z寄销 Consignment # ?+ ?$ {; j5 I" X; D7 I4 Q
寄销人 Consignor y1 C' q* @5 D8 U- A1 E" U
承销人 Consignee
7 @! W: ]0 S" \- O2 o定期盘存 Periodic inventory * O1 q6 J- o* l5 F3 M7 ?% I
永续盘存 Perpetual inventory3 O# ^+ z, Q* D, C5 P: k8 ~
购货 Purchase
/ H5 L4 q* `- m购货折让和折扣 Purchase allowance and discounts - O( a) \7 {* Q$ i
存货盈余或短缺 Inventory overages and shortages ) K6 h8 l6 A; F- R' N% i" D3 u( {0 t
分批认定法 Specific identification
; I. ]; S7 \/ u4 k8 P0 W加权平均法 Weighted average
0 L8 A4 }6 \" O' {& E: p t先进先出法 First-in, first-out or FIFO
: f4 ?% a9 [- `. O- S后进先出法 Lost-in, first-out or LIFO . _' \( |8 C$ t- L4 ~4 S1 K
移动平均法 Moving average . ~5 V+ o6 V- [. i, K c2 m6 v1 J
成本或市价孰低法 Lower of cost or market or LCM ; ~/ u* i. t/ [; J7 O( c% E! p8 P
市价 Market value
0 q3 F& p Z% v$ H( ?9 [重置成本 Replacement cost / M& D8 W7 b/ v1 @8 E% p7 t+ \
可变现净值 Net realizable value \- N8 I7 Z6 C. m% H* A- i: G
上限 Upper limit ! s' Y; |% \: }
下限 Lower limit
; C* O8 y z. D0 ^/ _毛利法 Gross margin method
# H5 a( ^7 l2 O' O( G. R/ B5 w零售价格法 Retail method
4 H" L! \' T. n; g9 D: J成本率 Cost ratio 1 S/ V4 {8 ~. H/ H- X- Z& W8 g9 M
0 x3 s$ s& R6 @
------------------------------------------------------------
# y: u4 H+ f9 y& J) }5 c（5）长期投资
. c% e( _! g$ z3 F/ \长期投资 Long-term investment
2 C9 U9 ^( }. ?: v长期股票投资 Investment on stocks
2 |( F0 e* z3 O/ _长期债券投资 Investment on bonds 7 `/ h2 \+ E+ r) p8 v) J( @
成本法 Cost method 2 U, o* p: N9 H5 ?* H! i
权益法 Equity method , s# d5 m* X: q( K& j
合并法 Consolidation method
" A8 V0 }- K2 r. E& Y& c股利宣布日 Declaration date / c! q, O* E: ?0 D8 W: m
股权登记日 Date of record
9 W4 r; Y$ I B! `# s# r+ d除息日 Ex-dividend date
" Q7 W: F n2 P2 o! v付息日 Payment date 0 J7 M: {: D7 ?' @ I( N7 f
债券面值 Face value, Par value 0 @4 M6 l; ^# ^' W& V
债券折价 Discount on bonds
5 _0 W/ I$ S( @4 b债券溢价 Premium on bonds
2 Z9 H' c4 t, a. ^* ]6 k; H票面利率 Contract interest rate, stated rate $ r9 X% C) e3 r- M
市场利率 Market interest ratio, Effective rate
, ^6 U; J8 O( U4 `9 a, p* }普通股 Common Stock
7 W! C; F7 m( F$ K优先股 Preferred Stock
( x. U! o* ~1 l, V# C, s, v5 i现金股利 Cash dividends
* A) R, k; {( o$ [股票股利 Stock dividends
6 u& r1 @" m+ o& b4 S; n% M7 L5 _清算股利 Liquidating dividends ) s) `1 [" K w" E" `! b9 |% v
到期日 Maturity date 0 G i: k8 o1 `+ m) c, X; B* D
到期值 Maturity value ! z5 E: w) t( k/ J2 _
直线摊销法 Straight-Line method of amortization
8 M% u; M: g# }! K实际利息摊销法 Effective-interest method of amortization( w5 k& o3 T4 ^5 J, o2 d+ a' K- ?1 B. W) O7 [
! g( d) ^, A# I( |
---------------------------------------------------------3 h) n3 X! c" K- l+ _2 P% ~ P3 O
（6）固定资产 * ]* j3 e$ u) ]# z) s1 d; q+ a
固定资产 Plant assets or Fixed assets
8 s% ?( A6 t* ^8 b原值 Original value
! ~8 ^( L( G+ C8 K& S预计使用年限 Expected useful life
; a3 r1 V6 a. X1 ?预计残值 Estimated residual value
' K1 }6 h+ S7 |2 q P ~折旧费用 Depreciation expense
6 G$ g, k8 _1 _) `# M8 a% i1 ]+ g累计折旧 Accumulated depreciation 7 O' N# J6 R- f8 S y% f+ w$ t" r
帐面价值 Carrying value . z5 s0 ^9 a3 m& T. `7 G2 }3 _
应提折旧成本 Depreciation cost ! F! ~# I. p2 Z8 R9 ~" \' d( |
净值 Net value " l+ F3 ~* V9 L( q7 h
在建工程 Construction-in-process
7 V# f! c5 w7 E" w8 v% k, ?磨损 Wear and tear 6 S" }( o% F) [
过时 Obsolescence
+ M' e$ |) |$ ~, @$ S# ^2 }/ K( y直线法 Straight-line method (SL) 4 Z# I4 e( [5 w- S
工作量法 Units-of-production method (UOP) 4 v7 G6 _" c& _2 v( c0 }
加速折旧法 Accelerated depreciation method 9 o! J! l+ ]7 Z- D9 k! C
双倍余额递减法 Double-declining balance method (DDB) 9 E2 s1 S8 t& [7 i
年数总和法 Sum-of-the-years-digits method (SYD)
. _+ Z( }7 p3 D" B. V5 l以旧换新 Trade in 7 @! f( c) f3 R! W3 g5 q) b
经营租赁 Operating lease / f3 Q, S! s# N
融资租赁 Capital lease ( s! i& h2 C% I: S4 {% a1 q4 {0 e3 d
廉价购买权 Bargain purchase option (BPO) % b2 p4 f$ Z- n8 }1 ~7 {
资产负债表外筹资 Off-balance-sheet financing 5 O& Q- r* p6 S0 b
最低租赁付款额 Minimum lease payments
0 z7 x9 E' a# v4 o F--------------------------------------------------------, i- N# ~ C2 h
（7）无形资产 8 |* \# Y7 h" ^' Q; b7 o/ H
无形资产 Intangible assets , ]& P& m2 X! q
专利权 Patents
0 o3 u K) F: c' d商标权 Trademarks, Trade names - M3 }1 D5 y0 o- t# b7 t
著作权 Copyrights
/ \% t" x3 |, ^+ ~& |) q特许权或专营权 Franchises
* g( c0 W7 E9 d7 |: p3 n商誉 Goodwill % }' f5 `% r( v( \6 m0 f9 e
开办费 Organization cost & a9 p+ j' G1 H/ D4 k
租赁权 Leasehold - L- ?: J" U5 m- V4 {
摊销 Amortization
7 ~! z. F4 ` y7 S/ G! k7 c/ Z--------------------------------------------------------
# J: h' V- k" U& U+ R2 f, A9 Y, _（8）流动负债
& g* |1 n; U. q) k' B负债 Liability
& Q* G' A/ O, a. Y! u流动负债 Current liability
* W8 o* z" e7 T% W7 l/ V0 _应付帐款 Account payable L8 D) F7 z9 S! z
应付票据 Notes payable 3 ]% K+ i# `. H, w3 ^8 h
贴现票据 Discount notes
* c2 Z1 Y! W; H% [5 t1 P/ P长期负债一年内到期部分 Current maturities of long-term liabilities5 E+ \- ~8 y' J6 ?4 }7 n9 y$ a( U
应付股利 Dividends payable 8 M: [! H, ] j8 e
预收收益 Prepayments by customers , Z' W7 `7 }; o7 ~7 o$ M% D9 ]0 m- u
存入保证金 Refundable deposits
0 ?6 P L0 H; G; F. T应付费用 Accrual expense % p) L; z! k+ H) n; o. E4 | J+ n
增值税 value added tax 6 w" _* g m' k
营业税 Business tax
" ~( p6 }. l1 q1 M' z) t2 d, Y& w% c应付所得税 Income tax payable
* g Z X+ q& L- f应付奖金 Bonuses payable $ c+ P) E7 b# o! x, L& ]
产品质量担保负债 Estimated liabilities under product warranties
! i; F( D5 j- ^& V赠品和兑换券 Premiums, coupons and trading stamps
: F; A! W1 b# W, [9 Z或有事项 Contingency
0 a8 o1 s5 p Z F9 l) h& s或有负债 Contingent 6 U* q' q6 H/ ? o: e2 |
或有损失 Loss contingencies : N3 O* ]6 ] Z8 ?
或有利得 Gain contingencies
! K l: S6 w; ~永久性差异 Permanent difference & n u. f& ?, @7 s; z( w1 E/ i) C
时间性差异 Timing difference ) g( l {9 ^2 S
应付税款法 Taxes payable method
; c& Q9 {4 \- D! r1 Y. A3 \0 M纳税影响会计法 Tax effect accounting method : `4 c9 A" K$ L+ v- j- m
递延所得税负债法 Deferred income tax liability method
3 I6 Q' e0 G, t1 w, D
! @' x" A& e& c. O* }9 N------------------------------------------------------------
; t8 {9 o0 F3 H- M4 v4 |（9）长期负债 - ~ O ^, t6 J3 E* s' v% G! c. s* Q
长期负债 Long-term Liabilities
& j! }. Y; q0 ~+ W2 ]应付公司债券 Bonds payable * d6 e# u. a9 y3 @
有担保品的公司债券 Secured Bonds 3 Q1 K! i" @% F* y2 {- D
抵押公司债券 Mortgage Bonds
- ~2 W a+ B }! h( T& y/ ~保证公司债券 Guaranteed Bonds
/ A2 r; D6 [+ F7 S, {0 x% ]信用公司债券 Debenture Bonds ; ^" g* M! l) h: t5 O
一次还本公司债券 Term Bonds
1 f) }+ Z- n) i T* R分期还本公司债券 Serial Bonds + u, X+ w# _/ M, n6 p+ j
可转换公司债券 Convertible Bonds / q/ w# M; {: c. |7 {
可赎回公司债券 Callable Bonds # p5 b- l/ n c
可要求公司债券 Redeemable Bonds
q1 N6 k9 B+ y/ C1 h记名公司债券 Registered Bonds ! z% ~& ~% \6 u
无记名公司债券 Coupon Bonds # |5 d" c4 x6 T( L) [
普通公司债券 Ordinary Bonds ; @ d$ `' c2 o5 z0 W; p6 g/ I
收益公司债券 Income Bonds 0 F+ O Q- i/ M* l$ v* |
名义利率，票面利率 Nominal rate
# Q- T. q' v. y' o+ a9 ^! E实际利率 Actual rate ; a+ _& n! Q2 A2 d4 h4 `9 n6 t
有效利率 Effective rate
3 t3 @" D9 _2 n6 I6 H溢价 Premium ) s' d# |; s$ l! d; {0 A+ Z2 R; _
折价 Discount
Y; y! W! E. j4 H" t面值 Par value
5 D" E6 }% d+ P, b9 u, E直线法 Straight-line method 1 a. U' Q- T) h( J( z8 r) p7 z$ ^
实际利率法 Effective interest method & n$ _9 K1 }/ ^! D# m2 `
到期直接偿付 Repayment at maturity
* M& S$ k! Y/ X提前偿付 Repayment at advance
& A' F2 |1 N, [" I偿债基金 Sinking fund
2 o& ~, j; k+ k长期应付票据 Long-term notes payable 4 \ Q( A+ n; ?
抵押借款 Mortgage loan
% I' x. q, o2 v4 j8 F) ^--------------------------------------------------7 u$ O" f) p: K
（10）业主权益 0 l, P% ?& P. s' A- z
权益 Equity . c, Y1 S2 @( _1 J: C$ ^
业主权益 Owner's equity
* B: E X% S( Y5 G股东权益 Stockholder's equity
* u0 j+ W& ?9 U: f7 w) ^/ H+ a1 u) E投入资本 Contributed capital
, d9 r; f; }, t2 x4 @* }% I. @缴入资本 Paid-in capital
9 ]: L* _9 R# \6 j# D股本 Capital stock 3 ^! b- r* E, q- H* x2 G
资本公积 Capital surplus
$ ]: L. L* U" L4 [6 O4 Q' M3 P留存收益 Retained earnings 6 x1 h1 E8 I% a9 c9 I
核定股本 Authorized capital stock
B$ N4 Z9 \. F' t实收资本 Issued capital stock 3 m& v! _! W ~
发行在外股本 Outstanding capital stock
2 X& T9 l) c! Z# W库藏股 Treasury stock $ s2 K! W6 n6 I4 b) t& g3 o
普通股 Common stock ' j8 \' f. F2 q
优先股 Preferred stock
9 F, ^! u2 K5 l s1 O累积优先股 Cumulative preferred stock . |3 u, s. d+ }/ {9 i
非累积优先股 Noncumulative preferred stock 7 R) t/ q& n. ? h
完全参加优先股 Fully participating preferred stock
% x; K) E" ~! P. Y0 u部分参加优先股 Partially participating preferred stock & e8 t$ f' S- r) A
非部分参加优先股 Nonpartially participating preferred stock 5 e! z6 a8 y/ [1 w* ?
现金发行 Issuance for cash
; g; E) u# F" W+ J1 K非现金发行 Issuance for noncash consideration : a# O2 x/ }# X1 r3 Z
股票的合并发行 Lump-sum sales of stock ' R. T6 P; n7 W" s; ~
发行成本 Issuance cost
1 Z7 G1 I; _7 x1 x. q$ C成本法 Cost method
A1 p* M$ I9 U1 x面值法 Par value method
% z# J5 C7 @" l2 w. e捐赠资本 Donated capital # u( c i: J; j" p" g
盈余分配 Distribution of earnings : d2 W& _$ Q9 y# a# J. J
股利 Dividend " z$ [7 H7 G+ d% s& z
股利政策 Dividend policy ! b4 T2 [/ \. l' l; s1 Y4 q! O3 [ U
宣布日 Date of declaration ' M2 }5 c. n" O0 q. U( I: N
股权登记日 Date of record 8 ~: h/ S) B% B' ^$ k
除息日 Ex-dividend date
6 [ E( c* l; b股利支付日 Date of payment 2 V/ t% _' {- l7 N/ J* { R
现金股利 Cash dividend 4 a; q: p- b/ N: x4 T/ u3 [# J0 {6 G
股票股利 Stock dividend
5 J5 j0 g" a+ H拨款 appropriation & o& a3 P% I2 l, |9 f5 B
------------------------------------------------------------, H0 L* m' F2 j
（11）财务报表 + w$ T# F, K r4 ]: U4 I0 e
财务报表 Financial Statement + L0 Y" h" m, n8 ]
资产负债表 Balance Sheet
- |) I4 p5 Y; @- a; m5 p F& J收益表 Income Statement ; B3 q& w- `6 |& @3 n
帐户式 Account form
- s6 S0 m: m( C, L4 F报告式 Report form : g& U' I, U1 I# ]# B8 y' S
编制（报表） Prepare - \( l# l' T% _9 K1 ]1 x
工作底稿 Worksheet : q3 e, Q' |; b" S
多步式 Multi-step
: e/ e! ?# F( A" u. k单步式 Single-step . v! n/ W6 I f
-----------------------------------------------------------# ^, z. m# A& }9 t
（12）财务状况变动表 9 ]# z' j2 r- i' n+ a0 n+ y v1 @
财务状况变动表中的现金基础 SCFP.Cash Basis
" m. ~7 u! `* O3 S J+ j, J- h* }（现金流量表） + K" @4 h; h* c7 p0 `
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
5 p! |# O' E% W' ^* `+ M（资金来源与运用表）
( l3 \* M2 s* c: s营运资金 Working Capital A: M b5 f# n+ G0 [
全部资源概念 All-resources concept
5 B, p/ B- B; Y9 n# i直接交换业务 Direct exchanges
1 g8 h/ J! N7 J0 u+ Y$ H正常营业活动 Normal operating activities , R! O/ Q. H% q u, e& [ |4 J$ D b
财务活动 Financing activities / Z% C9 o$ m$ F
投资活动 Investing activities
* w% N5 F. \8 @/ r) T-----------------------------------------------------------; [ x7 ^+ s3 X: F
（13）财务报表分析 5 H9 m4 z% O! O3 O" u
财务报表分析 Analysis of financial statements
, U6 \# s) N$ n. g0 f6 M比较财务报表 Comparative financial statements
b4 D |+ s F* f趋势百分比 Trend percentage 4 z& H" F; j/ g: {, s# E2 x7 Z
比率 Ratios 6 S6 D, e' s$ L4 u: Q5 j6 A6 N
普通股每股收益 Earnings per share of common stock
8 a/ g: y, T- w* U9 E; \股利收益率 Dividend yield ratio
7 `" }- ^% _6 U* n价益比 Price-earnings ratio 3 Z' w+ ]0 z9 D. `8 g9 ]
普通股每股帐面价值 Book value per share of common stock
& h9 j! I' Z8 }5 ^! H资本报酬率 Return on investment 5 w+ m; m& s ^, @& H1 p) j# ]
总资产报酬率 Return on total asset 6 R! s6 L; {9 o0 W# s6 `+ C; w) \
债券收益率 Yield rate on bonds
* ?! P o% Z; Q/ k9 z. M* {已获利息倍数 Number of times interest earned 2 C- k0 M4 b4 @0 _6 P& q
债券比率 Debt ratio
0 T& E1 y4 A3 }; W) G5 s: G优先股收益率 Yield rate on preferred stock
4 a7 l- ]0 S5 g0 l! G0 H营运资本 Working Capital
; j7 v: p2 n. J$ E周转 Turnover 2 u% w- F5 |6 B, Z, M; Q
存货周转率 Inventory turnover
) ?) x! l1 j) a' m4 S+ q# c2 r8 a应收帐款周转率 Accounts receivable turnover
/ w2 F% G$ r# ~& u& X; y' w流动比率 Current ratio ; M7 w1 T( ?/ x, ?$ [" d* P/ P
速动比率 Quick ratio
; v! F9 r: q+ Z4 ~5 y8 K酸性试验比率 Acid test ratio
' u; C4 M8 d$ R5 k% ^9 G" y; p------------------------------------------------------------
3 c+ x" |" V/ k; Z% z0 K8 u# [; L" }* y5 j$ t; f8 Y9 a) {
（14）合并财务报表
# V$ ^; J- \) O& e' z) {合并财务报表 Consolidated financial statements , l5 w h0 X, W2 h' O% }
吸收合并 Merger ; P# U) F' s7 U! t0 [1 U: B: N
创立合并 Consolidation
! ]+ [9 x0 c0 I! u- w控股公司 Parent company
6 U" Q2 g1 o- ?; Y# \: t附属公司 Subsidiary company
% [, R' u' {. p7 X2 N4 }8 W少数股权 Minority interest
- P; `2 `7 ~( ^0 ~- u权益联营合并 Pooling of interest : G0 h; p7 D$ ?5 a3 _$ X7 I# R
购买合并 Combination by purchase
* D/ f" H/ h9 u) c4 M6 Q ~权益法 Equity method
K4 t# Z9 p+ G2 H) i成本法 Cost method , [+ Q/ p5 y/ g W; m
3 T4 P1 A5 k5 X5 C6 b. ~
------------------------------------------------------------$ K" _. R/ | O t* O& ^: I8 e
（15）物价变动中的会计计量 8 J( X6 x( ?2 S8 W4 \
物价变动之会计 Price-level changes accounting ( d+ f0 F2 T7 V3 g$ K' l
一般物价水平会计 General price-level accounting 3 J' M ]- ^: j0 b4 c. x1 i
货币购买力会计 Purchasing-power accounting 1 a5 w3 N: w: r
统一币值会计 Constant dollar accounting # J1 }4 T5 w0 }' U! m1 k* N" A
历史成本 Historical cost
. ?' x" X( b7 o3 \现行价值会计 Current value accounting
' F" J3 l$ R( O/ U# ~7 }' A现行成本 Current cost 5 R, F9 B; j: {" \9 A
重置成本 Replacement cost
2 V t2 u0 A, R6 L物价指数 Price-level index - F- h3 U/ o2 G9 w
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ) \ a" y% E: Z# w
消费物价指数 Consumer price index (or CPI)
7 W' z8 P& V$ {1 J; c5 E/ X批发物价指数 Wholesale price index
' {% R5 a o. k, P V% a2 P* ~货币性资产 Monetary assets / r; C% q! Z" ?1 B. R: K5 G& [
货币性负债 Monetary liabilities
* Y! X( O( r! T2 `$ Z货币购买力损益 Purchasing-power gains or losses
5 M: ~8 y& U3 {% E, ~- R- e资产持有损益 Holding gains or losses + @. w9 u9 A4 U9 c
未实现的资产持有损益 Unrealized holding gains or losses
0 \ E6 n. i1 s" W3 |0 }现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
