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（1）会计与会计理论 * o( o1 k$ g8 {" r
会计 accounting 6 E$ E, Z {& q2 n+ G
决策人 Decision Maker
8 ^/ w0 G+ l9 M" A8 ?* ^/ p7 y/ |投资人 Investor
7 K2 v0 E4 t, m7 ^: `股东 Shareholder
% w" }" U" T' i债权人 Creditor 5 z( y+ [) E- t# G. a
财务会计 Financial Accounting 1 ?) ^5 V+ L2 G! m6 w2 M' M
管理会计 Management Accounting / a" z n- k4 \
成本会计 Cost Accounting
4 C7 Y( O# v2 f6 p, j: L( Z私业会计 Private Accounting
1 J5 c) W* V4 O' [) O2 t6 w公众会计 Public Accounting
" J$ A0 R$ X# g1 e9 h5 i注册会计师 CPA Certified Public Accountant
" |2 E& q8 y J7 f5 I& A7 D国际会计准则委员会 IASC
4 E, a9 k) V& j8 w" |$ T( j' z美国注册会计师协会 AICPA 9 i5 S1 q* ?0 N% _. H8 J, g, ^
财务会计准则委员会 FASB
. ]$ b9 b6 a$ P& |0 y! ]管理会计协会 IMA* Y2 Z4 W- h' P" R) U7 ^2 Y" Z" ^
美国会计学会 AAA
6 X, S' Y9 S- Y6 U; x税务稽核署 IRS 6 E1 y# G1 j* O* A4 O0 o
独资企业 Proprietorship - T0 {4 o/ I1 O1 P8 i) n
合伙人企业 Partnership
( N: F V7 y% |- L+ c* `# X公司 Corporation 5 X0 I0 G8 q% z
会计目标 Accounting Objectives
/ A8 s0 r/ ^ x. l1 m会计假设 Accounting Assumptions 3 g9 V, @% I6 P& Y+ N* c
会计要素 Accounting Elements - O# I1 S1 l8 H; P* f
会计原则 Accounting Principles ) V( B; M' U/ |; i
会计实务过程 Accounting Procedures - x3 L3 p, N; o8 c# v, }/ E ?
财务报表 Financial Statements * k6 d9 w% S5 ?! Z4 g
财务分析Financial Analysis 9 H0 Z- w$ P/ x- |
会计主体假设 Separate-entity Assumption
5 G( w& [$ s3 a, q货币计量假设 Unit-of-measure Assumption 3 R. d' w3 S; [4 ?
持续经营假设 Continuity(Going-concern) Assumption
; Y- q) b, H# I& B6 G, h% f8 _会计分期假设 Time-period Assumption 1 z- |4 F1 I! |1 I) m8 V/ |
资产 Asset , C0 t9 x/ G5 W* m! Y
负债 Liability
8 i* y; N c) O) H2 ?5 R! \业主权益 Owner's Equity 9 A+ {3 O% z @! T7 Y
收入 Revenue
* Z& V6 e1 c- R K8 m( {3 L$ N9 L! G费用 Expense
1 m W e: S" z* B/ ]收益 Income
9 @( @' Q9 T9 g! e v亏损 Loss
+ m- C: l2 j r7 b历史成本原则 Cost Principle
: T' v" P5 t" l+ S收入实现原则 Revenue Principle
+ J* u R9 G! [2 A配比原则 Matching Principle - V" r# q. Y C! T" P; {$ w# B
全面披露原则 Full-disclosure (Reporting) Principle
, z7 ]4 X* |- ? ?. a客观性原则 Objective Principle ; u8 e/ ], `$ Y( L2 i& V
一致性原则 Consistent Principle
3 U4 A ` {; n8 t% w3 R) N可比性原则 Comparability Principle
: a# [% z1 | I- I+ A重大性原则 Materiality Principle
9 c1 E4 z7 S% F4 m/ e稳健性原则 Conservatism Principle
7 f# b& b9 ~, d O6 Z权责发生制 Accrual Basis
. D1 I( z0 p1 h' u9 s4 D现金收付制 Cash Basis
& A9 P; p! n3 M1 n+ k2 D3 x财务报告 Financial Report + z5 B7 W% Q4 ?' f% m9 x
流动资产 Current assets 6 n7 c0 l6 }- _! r/ X; B/ B1 Q, R9 u
流动负债 Current Liabilities
% {# z; p' u& n* S长期负债 Long-term Liabilities 7 i3 @' [6 G+ d. u
投入资本 Contributed Capital
7 C) f6 p# R3 t* H- j留存收益 Retained Earning. S2 Y% L6 u& P; i, R% r) d
2 b! g% \. C1 k
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（2）会计循环 2 B m$ a8 F4 P1 v! c3 I8 a
会计循环 Accounting Procedure/Cycle $ Z/ V$ s/ G- k9 k; `# I& X9 u
会计信息系统 Accounting information System
) f O7 m, J, j2 {1 X帐户 Ledger / ^0 A+ U/ z( e% P) d1 A- }
会计科目 Account
4 h$ y! g3 H' d# ], J会计分录 Journal entry
( {: Q4 w; C# l# R/ W6 A4 J原始凭证 Source Document ) r( k1 B" n" x
日记帐 Journal 8 E. c4 V" l5 s- h
总分类帐 General Ledger ( x5 H5 ], R7 V% P/ i* m& Q- x
明细分类帐 Subsidiary Ledger
; v3 V8 y4 j. H试算平衡 Trial Balance 6 x/ W: ?# J1 G) X) o8 d9 Y! z
现金收款日记帐 Cash receipt journal
: Y9 d+ x: R i; X现金付款日记帐 Cash disbursements journal
% a* `# O" A f2 R# U* A销售日记帐 Sales Journal
2 w! t4 I( a f' W! T' G购货日记帐 Purchase Journal
! N3 R; k4 Y5 W5 z+ i; s6 c* z普通日记帐 General Journal
% r6 \# e$ W% ~+ s0 Y工作底稿 Worksheet ) O/ W- P" P6 j9 w3 O
调整分录 Adjusting entries ! a0 y8 @7 x( G' m$ u
结帐 Closing entries
) \! S/ o5 d+ z* ^5 T- f: a$ F5 u# J4 v
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8 H0 N& Q4 q- ^( i（3）现金与应收帐款 " i# r+ ~# n0 n |* }0 [; ~/ L( \
现金 Cash
2 \8 t' Z( p* S9 y0 V6 y银行存款 Cash in bank & I. z u! K8 G5 |
库存现金 Cash in hand 6 m4 G# J* V8 ^' ?! m0 [
流动资产 Current assets
' E; e' _/ F! k, P2 a偿债基金 Sinking fund
- x+ s0 k- {; O) D3 ^3 T1 X3 S( z定额备用金 Imprest petty cash $ } m- P7 w/ N$ t. B
支票 Check(cheque) " y1 e D; g- D. Q1 \
银行对帐单 Bank statement
5 }$ s; u/ ~1 v6 ?. Q: c银行存款调节表 Bank reconciliation statement
, D7 H0 A; t# h% O/ j; t在途存款 Outstanding deposit ' b1 }8 n, |' q, B% @0 y1 G% f( u7 @& M
在途支票 Outstanding check ( W1 G3 G- t1 y7 x3 T* }
应付凭单 Vouchers payable : h; t, U6 D) Q) f: T& |
应收帐款 Account receivable
: e# Y. `! S9 |/ i- }应收票据 Note receivable
6 P' }! C* J4 a/ x8 ~+ Z起运点交货价 F.O.B shipping point * H& ~$ x# R8 q
目的地交货价 F.O.B destination point
1 ], C3 F A" q0 C* W. ~商业折扣 Trade discount
% p0 ^& l8 R7 ~6 O% Z现金折扣 Cash discount
8 W8 _: g* `% C$ |) C7 Y销售退回及折让 Sales return and allowance
' T7 D: X/ X9 v3 ^坏帐费用 Bad debt expense
3 x7 K# u8 i; P' Y" U( S0 {" w- y, J备抵法 Allowance method
6 Z; ^+ p4 V, `# f备抵坏帐 Bad debt allowance
! C3 g& X$ Q7 ^+ W+ T, F损益表法 Income statement approach # R& ?" h+ T3 ^3 d3 M" l- j
资产负债表法 Balance sheet approach ( A. q; `0 q& k! o- P
帐龄分析法 Aging analysis method
+ I$ P9 r$ V$ U直接冲销法 Direct write-off method $ Q- L% z5 J' T8 Z, H8 T
带息票据 Interest bearing note
, ]; e# F8 q$ Q. P不带息票据 Non-interest bearing note
" V& e* F& L7 {$ }" I出票人 Maker
4 h! [$ z, \% h" S5 T- r受款人 Payee $ p9 \2 P% o7 P' u3 X- P
本金 Principal 4 }/ x' A9 Y A" t# G6 {9 u
利息率 Interest rate
0 P0 N% B, z4 P/ t- Q& Z到期日 Maturity date $ z- r8 t5 [8 l- W1 ~
本票 Promissory note # x& p, ?/ S( Y. L( b
贴现 Discount 4 u6 p9 ?& P) H( u/ W" R* [5 E
背书 Endorse
8 i# O4 T& E0 g& u |拒付费 Protest fee
3 K7 `; ]9 d6 I6 d# Q
X- i# e7 b" S8 R6 E4 `------------------------------------------------------------" E5 i) \+ E# Z
（4）存货 9 J. I8 w8 t) d9 B
存货 Inventory 4 ]: N* c% `& W6 T
商品存货 Merchandise inventory & }, W" K; Y* |8 }
产成品存货 Finished goods inventory
5 R! H: P: |: l; U在产品存货 Work in process inventory ) w1 g) C) P8 ]% l
原材料存货 Raw materials inventory
7 {6 P' s3 \* h0 T/ G& _起运地离岸价格 F.O.B shipping point
" I. b' n9 R1 f* E" Q$ V目的地抵岸价格 F.O.B destination ) T7 a5 q& J) Z, M y
寄销 Consignment & L' M1 x2 C' P0 n% d2 Z
寄销人 Consignor " K1 n7 Y- y1 h$ d+ K7 @7 h, c& O
承销人 Consignee 6 T, L2 W7 Y, t% N4 K1 X* M% A
定期盘存 Periodic inventory
3 V1 R4 \/ E- m! }永续盘存 Perpetual inventory
7 m% `+ A: t1 h, _3 g* y, M; u. ?+ L购货 Purchase ( u& b! d) r) T0 U
购货折让和折扣 Purchase allowance and discounts
: d" P; m1 g+ A7 g$ U' Y" ?* ?9 g存货盈余或短缺 Inventory overages and shortages 2 Z) Z) g: g2 l Z
分批认定法 Specific identification
+ d4 O8 P' a; u' U加权平均法 Weighted average 0 ^) y5 y& R$ y3 q/ e& }
先进先出法 First-in, first-out or FIFO " T- M; `- u6 j, a
后进先出法 Lost-in, first-out or LIFO
: A3 C6 |# @) u2 }3 c" O- q移动平均法 Moving average
8 x, W/ f5 p9 I3 m7 C成本或市价孰低法 Lower of cost or market or LCM . F% t- { D4 p$ i3 ^
市价 Market value - ?, `; ~$ P& f ?
重置成本 Replacement cost 3 F& F9 Q9 V1 ~1 R7 T( n% E' p
可变现净值 Net realizable value 0 g M) K( U. |
上限 Upper limit * R3 T+ n" D x( J
下限 Lower limit
# \: @3 x+ h7 N" }0 K5 S+ P毛利法 Gross margin method
4 R' [& J3 i) h$ \4 m) D6 z零售价格法 Retail method
: C; ?& ^2 m- \* [7 t成本率 Cost ratio D: W" x7 y6 V! V
7 t9 u8 a4 k8 r# ?* p1 x
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（5）长期投资 , |) [2 U7 i" F6 E" C
长期投资 Long-term investment
$ p$ B0 v# G* M% k* J. ~长期股票投资 Investment on stocks
4 Q5 |# V3 F' ?长期债券投资 Investment on bonds , r2 {, K% u( ]. j! A6 ~
成本法 Cost method
' G4 ?% B+ P Y权益法 Equity method $ B; v& u* Z8 o ]7 C4 j7 d
合并法 Consolidation method
4 y& {! w0 l" T3 k8 |4 {股利宣布日 Declaration date
* |% |5 O q5 o3 U股权登记日 Date of record ' I$ |. \. ^- b9 x# j Y6 y8 ]8 d. s# B
除息日 Ex-dividend date * X: P6 p, n8 d. d* t9 Z! r! n
付息日 Payment date
% [ `% K& c( ?7 C# g* i- k债券面值 Face value, Par value
& j3 H6 E5 K7 R. w& s1 u债券折价 Discount on bonds " O6 `$ ]% D8 `2 W- w
债券溢价 Premium on bonds
; S1 y7 i N J& U+ O6 f8 ]+ R票面利率 Contract interest rate, stated rate * E* E- e! o9 k! o* n3 i/ H
市场利率 Market interest ratio, Effective rate ( M3 ?, G$ O" F
普通股 Common Stock # @/ M. i8 g8 R( p
优先股 Preferred Stock 2 G: G. t/ ^* p) \8 Z8 H
现金股利 Cash dividends
+ A- z9 O. y) B股票股利 Stock dividends
! S0 y) N) V; X5 W# @, x清算股利 Liquidating dividends
2 d7 C; \- y. @( ^+ h/ e6 n8 O1 k到期日 Maturity date 0 Y6 T$ d& P, E! P u4 Y6 ?; P
到期值 Maturity value & T: I7 B8 i+ e, X3 \3 U; u
直线摊销法 Straight-Line method of amortization 4 R7 t* z. {0 L$ m3 w7 e0 X! K
实际利息摊销法 Effective-interest method of amortization
* z! s# \ o8 w$ f# z. c+ p! O. ^3 g/ s$ _2 i" v
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! R+ Y8 [, P. ?( U9 U（6）固定资产
( ]4 E/ L" s; K) ]) ~/ }固定资产 Plant assets or Fixed assets 0 S- k; ~$ D; @3 V8 ~: \/ S/ T
原值 Original value
) W7 ?/ b( D7 w! ?# v预计使用年限 Expected useful life . l9 Y; |$ _( {! @
预计残值 Estimated residual value
" u; y" M4 t3 {: r; c2 ?6 g折旧费用 Depreciation expense 0 T8 C J; f- S: g5 l
累计折旧 Accumulated depreciation
* U/ z! t* N2 Y帐面价值 Carrying value & C8 W# H- ^, w: B5 ]
应提折旧成本 Depreciation cost
) J3 ~0 _7 D+ [; X净值 Net value
- y7 u. U1 |5 j- ^0 Y! m+ T& e在建工程 Construction-in-process ' o9 Q" M G0 b4 [
磨损 Wear and tear
8 u2 R5 v* \8 F- P! U7 h1 }# L过时 Obsolescence
* i8 T# ?' | z! T直线法 Straight-line method (SL)
% U4 F7 h; J7 K* l1 ~* Y( E) w$ N工作量法 Units-of-production method (UOP)
" s8 k3 G/ [: \- p% `8 _加速折旧法 Accelerated depreciation method
8 j, h2 @5 \2 J) a" p双倍余额递减法 Double-declining balance method (DDB) . y5 W, Z; b. F0 ?, K4 m9 W+ K. f4 N
年数总和法 Sum-of-the-years-digits method (SYD) . M2 e7 |& D# o3 `# f( h* m& }- z R
以旧换新 Trade in
, K7 P3 A1 I1 t* v z经营租赁 Operating lease
1 n6 Y- j" S: D6 }' [1 [/ G融资租赁 Capital lease 3 P, _4 U- h6 ^" F+ C
廉价购买权 Bargain purchase option (BPO) $ u! o' v: f) M; z5 H/ {
资产负债表外筹资 Off-balance-sheet financing + [$ l$ X% }! @/ u/ s! r: M
最低租赁付款额 Minimum lease payments# A0 c: Q) P* h& H+ {
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+ `2 a7 O% _ v9 b! F- x0 I2 q（7）无形资产
1 f4 p8 j+ q# I无形资产 Intangible assets 9 D' U4 O- d+ \0 \, O% ~* m" O7 u
专利权 Patents
[0 S5 w9 L. |. V/ P商标权 Trademarks, Trade names
1 c: w, n" N. ?: o8 ]# u著作权 Copyrights
% y* Z2 _1 ^( P3 L* p1 y6 t8 G特许权或专营权 Franchises . g$ t9 t' x$ U7 F& \3 v% b
商誉 Goodwill 2 F2 r. E2 h8 A" G( W: i% F
开办费 Organization cost
3 P+ J& A Z" H# I租赁权 Leasehold , R5 @+ C+ n# E5 r) G' z
摊销 Amortization
. l V0 Q2 L e- J0 A3 N, v- C% I--------------------------------------------------------
% T, x+ [7 ~9 B$ x& e（8）流动负债 6 m1 I, f2 |& l4 m1 x
负债 Liability 7 u* M3 P( h2 g `3 q
流动负债 Current liability 9 B1 ?' ~) [9 X% i) a+ l
应付帐款 Account payable % ?* e& l* ?, T7 _) e6 f
应付票据 Notes payable
9 \7 ]3 \( Z2 b* M, u$ `0 \% Y贴现票据 Discount notes
/ C$ v/ o: X" l长期负债一年内到期部分 Current maturities of long-term liabilities
5 B H- ^0 Y% @2 k: f/ d应付股利 Dividends payable
. B J; l4 S: r预收收益 Prepayments by customers + L* N8 _) i/ I3 ?% k
存入保证金 Refundable deposits 4 L# ]- b0 _4 {0 y/ H2 H, p5 P& I. I
应付费用 Accrual expense & e% m( D% D, K- i) \( j
增值税 value added tax ' C' b. Y% R9 P$ O
营业税 Business tax 9 h% z* @2 ~2 Z; ^5 j3 _( \
应付所得税 Income tax payable
2 N! M( N. ]$ `$ r! l) M, g应付奖金 Bonuses payable 4 m& O9 X' D' E$ H$ o
产品质量担保负债 Estimated liabilities under product warranties
) Y0 b9 h0 }0 B+ D6 C# J$ K赠品和兑换券 Premiums, coupons and trading stamps + ]$ @5 ]- |6 ?; H1 G
或有事项 Contingency
' N, L/ {! A. j3 D或有负债 Contingent 2 \" V( g, }' }- I1 Z4 K
或有损失 Loss contingencies ! {) _" h! `5 N1 E" [ p% q
或有利得 Gain contingencies P' r; X# v9 ~( [! C
永久性差异 Permanent difference
) C" V7 v1 z& F6 O0 @; Q时间性差异 Timing difference
f$ a, [5 M B0 U! v; `应付税款法 Taxes payable method
: E d3 W4 K" P- X纳税影响会计法 Tax effect accounting method
* _2 b/ q$ H- b8 L+ `, Y递延所得税负债法 Deferred income tax liability method
: i6 m' I) E: v3 C
9 A3 e. L5 m2 d9 S$ P/ t L. l------------------------------------------------------------0 ]) z% S- C6 j' I
（9）长期负债
8 q/ ?% ^' c* X$ U$ Y) A长期负债 Long-term Liabilities y' L& T/ l$ |5 q3 a2 i
应付公司债券 Bonds payable 2 v3 b8 P4 u/ ?
有担保品的公司债券 Secured Bonds
0 y; m7 G1 l% M- ?3 o L抵押公司债券 Mortgage Bonds 4 V6 X3 M7 t" W. v! d) [% d! Z
保证公司债券 Guaranteed Bonds
Y3 y( f* w# ~! B; S) Q( Z信用公司债券 Debenture Bonds $ q5 r, ?9 [* U0 e
一次还本公司债券 Term Bonds 7 D% y" u. f: U* h6 a- a2 z
分期还本公司债券 Serial Bonds * I6 c2 e! \; U5 j
可转换公司债券 Convertible Bonds
" R- f6 O: F, d: a可赎回公司债券 Callable Bonds 8 U2 `6 y- `% O, P
可要求公司债券 Redeemable Bonds ; E5 W% V7 {3 M3 J2 ?
记名公司债券 Registered Bonds
! j! _, z4 a/ ^' }- [2 m6 m无记名公司债券 Coupon Bonds
; f* h8 }0 w( X( k0 `: ~6 f普通公司债券 Ordinary Bonds & _1 e$ b, q" m3 N e: B$ y" P: M9 q
收益公司债券 Income Bonds
& I' B* [- H" |( W# m2 Z6 J名义利率，票面利率 Nominal rate + G( y( [8 Q2 ^: `
实际利率 Actual rate
& _4 d" Q" t/ X5 t0 M. J有效利率 Effective rate
$ Z U" R S; x& h( n. G溢价 Premium ! r1 n& n. e0 z, E
折价 Discount
+ w% S6 J2 b1 o' A# f: E+ v% `面值 Par value
. B' ^5 v; z6 ~2 {6 D8 D直线法 Straight-line method
i! R; |9 F7 d5 g7 B实际利率法 Effective interest method
1 B# ^4 P$ D& M6 T. J) L. U到期直接偿付 Repayment at maturity
* Y( n) `" U- ^ K提前偿付 Repayment at advance
2 e( t' Q+ ?; l; k G- U偿债基金 Sinking fund ( A# \% O& b: G: I# p- v% ]
长期应付票据 Long-term notes payable . }# U# E/ ]5 j0 e) S
抵押借款 Mortgage loan, {# q) ?7 `+ G8 v: | a" n) n$ _
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; P* z3 {/ D; K' p8 ]（10）业主权益
8 c+ {6 n4 k# ]; M权益 Equity . H) k3 X1 c' R5 k
业主权益 Owner's equity 3 O9 E( K. Y% I1 l/ A
股东权益 Stockholder's equity 3 K4 T7 ?5 [: B9 P- w. z
投入资本 Contributed capital
8 s$ a+ k2 i4 A0 J% a缴入资本 Paid-in capital I0 d2 K* X: u* X- e3 Y
股本 Capital stock
1 ~3 Z; O7 u( ?' k资本公积 Capital surplus
3 g6 i, S; m5 z4 C留存收益 Retained earnings
( z& ]6 _! C5 d: [- `7 j" w核定股本 Authorized capital stock & k, E. Z5 u% z. u- U: x }
实收资本 Issued capital stock
: h' f# l# h+ ^# i: c) B" m! A% v发行在外股本 Outstanding capital stock ) H; E& z! Z$ a, u, d- @! O" |
库藏股 Treasury stock
/ C! }) q2 p' _- l7 `/ ]! D普通股 Common stock ! w0 J& v$ f6 K' ]% Y# U+ _7 F/ W
优先股 Preferred stock
2 x( X w8 S- E累积优先股 Cumulative preferred stock
. c5 F, n6 |) P非累积优先股 Noncumulative preferred stock
# U F, @$ v, @ F/ F# U0 E完全参加优先股 Fully participating preferred stock
2 {6 k& N$ p9 E# }' _ ~; Y# o! Y部分参加优先股 Partially participating preferred stock
& a: P5 n$ J7 n+ b. e. E, u非部分参加优先股 Nonpartially participating preferred stock ' }5 H8 q3 L' o% Y7 v1 g/ T
现金发行 Issuance for cash & c3 A" K: n% @, f* [4 r
非现金发行 Issuance for noncash consideration ( Q3 _) j/ ~2 y8 l' W0 Q; o, ?
股票的合并发行 Lump-sum sales of stock
! a; T. l( a2 \% Y% U9 Q发行成本 Issuance cost 0 s5 _/ [; ]; X& z- N9 v
成本法 Cost method # H" ]5 i/ f, l
面值法 Par value method
# E4 f% f9 @8 O2 X6 O- L捐赠资本 Donated capital + h. e6 h4 b8 O+ y+ E
盈余分配 Distribution of earnings
# u1 r; z- ?; i) j股利 Dividend
9 F) Z$ h" \$ L# Q K- k- S. i股利政策 Dividend policy
1 E$ t+ D; b3 [* j7 z+ X( R宣布日 Date of declaration
" m; V0 \* H. U# o3 R" p' M股权登记日 Date of record & M7 Y; W3 T; \% t9 v4 f
除息日 Ex-dividend date 0 |' K6 F8 U+ A0 K8 n( m8 J; \
股利支付日 Date of payment l9 o H$ M. O, }# F
现金股利 Cash dividend 6 q5 a% A9 X) i3 d8 i9 B: M5 |
股票股利 Stock dividend 6 I- \; L$ c2 s$ ?' c4 F' J
拨款 appropriation # F+ M( Z( R% q1 V
------------------------------------------------------------! k; R3 t' A( K% |7 V
（11）财务报表
# s2 O/ \8 B/ a! h' N财务报表 Financial Statement
+ y0 K A+ q7 |6 O( X资产负债表 Balance Sheet # s# P6 p& Y7 Y3 W# I/ L& s
收益表 Income Statement ! c, w' x, }6 `6 z/ e& W" V! `. v) s8 w
帐户式 Account form 6 r6 a3 ] L7 N% o) Y* n/ i
报告式 Report form & p0 C9 b7 p# B* p
编制（报表） Prepare 3 ^7 i. |5 A p. O. C
工作底稿 Worksheet
# P7 Y% ^) f$ W7 ?多步式 Multi-step
# p; N# N& x! b! m8 X5 Y5 I$ j3 G) y单步式 Single-step
; j4 r& u$ {" x/ {- L! Z0 Z. U-----------------------------------------------------------
; d# i0 F) P; j b! R$ i. {0 a（12）财务状况变动表 2 t7 @. q9 W8 m. r% N
财务状况变动表中的现金基础 SCFP.Cash Basis 7 e F, d* ]! `/ |
（现金流量表）
2 J* H* U* R- Q# @财务状况变动表中的营运资金基础 SCFP.Working Capital Basis . k4 j# Q3 Z5 [6 H ~5 S( |2 s
（资金来源与运用表）
( _/ ]- c: M4 `) D+ w" m营运资金 Working Capital . K3 e' i0 q+ C$ c3 V
全部资源概念 All-resources concept
4 n5 `7 _$ L ^# v直接交换业务 Direct exchanges # z0 R: r3 x4 Z+ ^! c
正常营业活动 Normal operating activities
/ @1 p; }2 J& r% [3 j1 P2 P$ ~财务活动 Financing activities
0 ?8 m v# j# D: j, [投资活动 Investing activities ! Y; Q) t/ m Q! E' A& S
-----------------------------------------------------------2 X6 N) O {# `( I4 y
（13）财务报表分析
0 z ?0 i$ S. c! E# U财务报表分析 Analysis of financial statements
K( V; z- {7 s2 t6 k比较财务报表 Comparative financial statements 1 l0 Y/ Z) ~! U7 k
趋势百分比 Trend percentage
$ H' d* O' h( G3 a/ H Y* h比率 Ratios
: f( R) x+ {0 K2 C% Q普通股每股收益 Earnings per share of common stock
1 o9 h/ E4 L. n3 N; u, ~+ Q* }. P股利收益率 Dividend yield ratio
9 {& L9 @! V% ?* p+ E+ I" T价益比 Price-earnings ratio
% P* D! W' t: a) b0 J( O普通股每股帐面价值 Book value per share of common stock , a" a* d& P; e
资本报酬率 Return on investment 9 e' s3 ^' Y4 |) V: y: P
总资产报酬率 Return on total asset
* L; B* l$ E* V. b% R' B债券收益率 Yield rate on bonds
) M# D8 z+ O. B d2 ?; w* j4 K已获利息倍数 Number of times interest earned 5 p E% m6 f; e" Z, l5 {
债券比率 Debt ratio ' B: m3 o4 ]: g
优先股收益率 Yield rate on preferred stock
) q( {8 J3 d1 j( z& x' s营运资本 Working Capital
/ H) }8 j$ l/ J& j; S2 w m5 y1 f% ?周转 Turnover
w2 `6 s4 P* `+ W存货周转率 Inventory turnover
6 H1 C! ]9 _/ y5 J应收帐款周转率 Accounts receivable turnover
% V. J$ [& L% _/ T- a& l. e5 a流动比率 Current ratio / h A8 Z* z; v1 k
速动比率 Quick ratio
4 }$ u- s: @% `1 U( i" l酸性试验比率 Acid test ratio- m6 C$ }- {# d
------------------------------------------------------------ % ]+ }+ Z6 B; E v
, U. X5 ?" Q/ H, ~8 W" ^（14）合并财务报表
4 D% S; [. w9 m1 ]& D% Q合并财务报表 Consolidated financial statements ) n5 O/ p6 Q8 U& s# K
吸收合并 Merger + [9 k. `' I4 r' E! d% @7 W
创立合并 Consolidation
: U8 S: @) `: h* e% j$ s控股公司 Parent company
/ M6 I" F% o, m7 \! [* z附属公司 Subsidiary company % A+ a+ ^2 |. s e, u% ~
少数股权 Minority interest
+ I% E z: h/ u; F权益联营合并 Pooling of interest
' z8 z O/ k7 q+ u购买合并 Combination by purchase
; W! q# u6 k9 I4 n) u权益法 Equity method & M' P w& v1 J/ P2 }9 N
成本法 Cost method 7 x8 n1 K& u) ~8 d
" ], V1 b2 T0 h------------------------------------------------------------
$ n+ d2 F" {# V9 Y3 J（15）物价变动中的会计计量
+ O# x- O# W2 ^/ c' o- v物价变动之会计 Price-level changes accounting 0 h; s8 v1 t3 j! n" u" p
一般物价水平会计 General price-level accounting ) g6 f; v% D+ m8 a6 j o/ S
货币购买力会计 Purchasing-power accounting ) \) d" {" L4 i
统一币值会计 Constant dollar accounting 3 x' O7 g( A$ d$ i3 O( t
历史成本 Historical cost 2 H$ u' P2 H& f7 E2 [
现行价值会计 Current value accounting
" m' A1 l. M6 e: Y现行成本 Current cost D$ C/ S! }. M
重置成本 Replacement cost - [/ r2 b! U9 v4 T; G! w3 a
物价指数 Price-level index 7 ^3 P% J+ e) a2 y
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) % Q% P! Q# p4 t/ s# M
消费物价指数 Consumer price index (or CPI) ) z+ U1 T; ]8 C% b; L& ?
批发物价指数 Wholesale price index
. f4 Y- e. n$ A4 J1 V6 c8 B货币性资产 Monetary assets
1 x: U9 o& n6 _! {2 @! r2 }& F货币性负债 Monetary liabilities ' ?& c" `% b8 ]* ?/ }
货币购买力损益 Purchasing-power gains or losses & e8 U9 ^% g/ w( F! N
资产持有损益 Holding gains or losses
$ @* c: M' {5 ]- k5 m未实现的资产持有损益 Unrealized holding gains or losses ) {: X+ p5 s7 f' N9 M% q
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
