 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
+ D9 X% T; J& `- G4 D) J会计 accounting , R+ h: b- ]3 U, L8 O
决策人 Decision Maker ' m' M+ W; h$ W2 K
投资人 Investor
! R; v* B5 ?: G6 `3 N) X股东 Shareholder
+ e' Q7 r% K. Y3 g债权人 Creditor 6 c$ P( |) p& l( Z0 z# f- J
财务会计 Financial Accounting . z4 @; M, j, r' Z# t$ \/ m; ^# v0 h
管理会计 Management Accounting : T7 t/ |8 ?* n/ r j
成本会计 Cost Accounting
) G+ f0 i5 f& y7 [1 l( i私业会计 Private Accounting - E! U+ n( i7 q& a- S
公众会计 Public Accounting
& K6 T2 V! W9 E. l+ r% `1 B7 @注册会计师 CPA Certified Public Accountant
3 \7 h+ u x& w# T: k" p' E国际会计准则委员会 IASC + Z$ S/ `# x5 P
美国注册会计师协会 AICPA
4 H, d+ I% l3 U5 Q" c财务会计准则委员会 FASB
$ X0 E. a d( ^* ~4 G/ p2 w7 p1 q; l管理会计协会 IMA
x8 w& {( @5 [+ e7 O美国会计学会 AAA 2 {7 u( J. h6 ^: \
税务稽核署 IRS 2 \, `" T7 [6 a
独资企业 Proprietorship & u0 o( k8 @% Y
合伙人企业 Partnership
0 d1 }) D4 O+ H8 H, Y: n公司 Corporation : s3 s8 I! G @& _- T8 u
会计目标 Accounting Objectives v0 z! ~, u, x" i! u$ B) k! K
会计假设 Accounting Assumptions
& N6 p' V0 R" S s! p+ T2 f会计要素 Accounting Elements . G$ ^; z, s/ ?* W! J. L2 T2 H5 W
会计原则 Accounting Principles , B# g& Z8 n$ n) H5 n/ s
会计实务过程 Accounting Procedures
0 D. u7 U4 a5 j( f2 l财务报表 Financial Statements 6 |. q$ e. a, g) D
财务分析Financial Analysis
' y% D7 {+ m% [1 q/ k2 J会计主体假设 Separate-entity Assumption
+ S/ l3 l& I" B7 X0 U/ J+ V% P货币计量假设 Unit-of-measure Assumption
' N7 U4 z; H+ L0 f5 z2 ~持续经营假设 Continuity(Going-concern) Assumption
5 a, m# S- w4 S( _会计分期假设 Time-period Assumption
6 ^- A1 k1 E" v7 [资产 Asset s! x- B/ v5 X0 B/ S: A: m
负债 Liability
: r- ]2 P n" B: Y I* d+ Y9 f! e业主权益 Owner's Equity
$ a2 x" j: a, @( b3 L9 o7 s收入 Revenue
( f7 T1 o; g* p- \费用 Expense 9 n3 I' ~$ ^- e4 J: F
收益 Income
' h: g( D; Q2 U亏损 Loss
+ d$ }, r2 H( o; ]; \历史成本原则 Cost Principle
; r& }6 ?5 a; I% O' M收入实现原则 Revenue Principle
: ^8 C* ]1 x3 {1 l1 D5 q1 y# K配比原则 Matching Principle : q6 c/ p1 P v3 V1 Y
全面披露原则 Full-disclosure (Reporting) Principle ( s8 P! }1 y; x
客观性原则 Objective Principle , d9 ]+ u3 n$ \1 v+ j2 E6 S. ]
一致性原则 Consistent Principle
( k/ t. |6 E- ]3 z z可比性原则 Comparability Principle 0 N4 c% t7 d$ E) H/ w: o8 n: U
重大性原则 Materiality Principle0 U+ y1 i3 E. l8 `6 R; }; {
稳健性原则 Conservatism Principle / k \) w& H1 v& \3 K, P
权责发生制 Accrual Basis
# K4 U" ^5 _; W* v6 W现金收付制 Cash Basis
! I: s0 c! x9 b ~' f/ I$ j财务报告 Financial Report
, l/ _! a1 f4 r/ P9 \+ c流动资产 Current assets
) p8 C0 e- \& j8 C; R' C( s: ?流动负债 Current Liabilities 6 M1 J$ c: x* x8 E/ V
长期负债 Long-term Liabilities
0 w& I( |: l% M. J5 l2 ]投入资本 Contributed Capital
) @% m6 P8 ^! I) L8 d( V7 H留存收益 Retained Earning
! }3 G" G- A* |9 k& _7 P$ y" w- m
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（2）会计循环
' L! i8 h$ m! d- R- M* K& S# T会计循环 Accounting Procedure/Cycle
4 j# Y3 z% R+ [1 M会计信息系统 Accounting information System
! U% e' y9 G1 z. q帐户 Ledger ( @$ g$ T! ?* _0 A5 v0 D. g- Q
会计科目 Account 5 d' F: o4 W# W: t: c! E2 q
会计分录 Journal entry % ^) y* n) [' o! b" ?4 Z
原始凭证 Source Document 7 u8 M" R8 L; [+ X9 A! r/ Y" Q4 {, T
日记帐 Journal 0 f" W- w5 v) G. N/ ~
总分类帐 General Ledger
- T1 I1 A d& `8 z0 A; [明细分类帐 Subsidiary Ledger 0 U# j. x, }$ M$ D8 ~$ _/ Z
试算平衡 Trial Balance
8 Y, n. r' @" E: W6 W现金收款日记帐 Cash receipt journal
# C0 N& l! `" U! T/ `现金付款日记帐 Cash disbursements journal ( W4 s5 z0 b" t& T0 A/ l
销售日记帐 Sales Journal
! l4 H* o: V( n% e4 o& x J购货日记帐 Purchase Journal
" B, S5 P3 t2 e" i! t) P普通日记帐 General Journal
# G7 ^- j6 O3 \7 ~% h5 Y工作底稿 Worksheet
0 W" b- M7 v& D0 U0 y* C调整分录 Adjusting entries 8 Q. X2 n/ T7 r" l
结帐 Closing entries , t- S s! O& p i! J
3 i+ \+ ~. v6 O
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1 ]3 L2 c2 P2 x4 U0 J% p/ g7 ^+ f（3）现金与应收帐款 % E- x+ s1 M% D3 T- ]+ J
现金 Cash
) w F( }1 D8 L/ p' ~银行存款 Cash in bank
4 s$ `5 Y+ ?" o- q库存现金 Cash in hand ) _+ p( s7 x1 k& J W
流动资产 Current assets
" Y. ~1 Q/ `, S偿债基金 Sinking fund
' _* C# D% u8 Q( i0 V& a* @4 D定额备用金 Imprest petty cash
7 h" W$ \$ W' r5 A R支票 Check(cheque)
* X! ], Z, j8 X0 T" H3 i5 k银行对帐单 Bank statement
1 ~ N6 f7 |8 \7 y银行存款调节表 Bank reconciliation statement
+ I4 q4 y# k' e. [5 f/ n3 d7 r在途存款 Outstanding deposit " u. l+ f! w! }# E5 H2 C6 e, V
在途支票 Outstanding check 9 ~8 {1 S' \: q! u/ s( j% [% P# n
应付凭单 Vouchers payable 0 H: P3 [+ Y/ V. f5 @2 I
应收帐款 Account receivable ; D8 X" y4 u( o) l/ S
应收票据 Note receivable : [; J( F! C9 P# E& P
起运点交货价 F.O.B shipping point % Y5 U0 }# O9 `
目的地交货价 F.O.B destination point 7 |4 ~3 Y( E+ z+ g+ ]
商业折扣 Trade discount
. Q" l; L! q* t5 @% j0 F现金折扣 Cash discount : A# y) l2 A( P& {. p R1 V
销售退回及折让 Sales return and allowance X0 k) z/ X9 S5 U* x/ r
坏帐费用 Bad debt expense
) T+ {$ v. ^! k8 e备抵法 Allowance method 5 C l2 T9 y+ g; D, ^: s* E# V' Y$ i
备抵坏帐 Bad debt allowance
' V. B( M8 p e5 g) ]损益表法 Income statement approach
: H7 o& B9 |2 Y资产负债表法 Balance sheet approach " f. X4 @3 B, K1 x$ p2 G7 Y
帐龄分析法 Aging analysis method
& L1 l" x# w/ T1 d直接冲销法 Direct write-off method " B# f+ k5 A/ d; l; N1 X+ x0 ]
带息票据 Interest bearing note
) P0 W( P# A- p6 i- T不带息票据 Non-interest bearing note ( W+ a( `. N- I
出票人 Maker
( `' R0 A! w3 P, m( `5 h受款人 Payee 2 I% v* w2 d, ~" C1 D; y- l' O
本金 Principal ) ~& P% B, L" n( ]3 b
利息率 Interest rate ) z: r4 y8 w p) o
到期日 Maturity date / k" Q" u& g6 X, g( C; e1 T* P
本票 Promissory note 6 N. L" I4 d3 {( u7 E# c8 Z( `/ V
贴现 Discount
' s& _6 E. {" S6 N背书 Endorse k7 ?/ t$ o" K% h
拒付费 Protest fee
* S5 {3 [/ }8 U$ L
! K m6 H0 m' Y5 O* c------------------------------------------------------------
' n/ q* `' \! k8 D B+ W) K（4）存货 " i7 h, P/ i4 B, U- C% t
存货 Inventory
! g8 R2 K: `4 g# k5 B0 q商品存货 Merchandise inventory
( m3 M8 g8 E$ e产成品存货 Finished goods inventory * j9 P$ \* g9 ]" R" Z# x9 A+ w
在产品存货 Work in process inventory
. z* n+ G! r7 A原材料存货 Raw materials inventory 7 h. Z$ x0 f0 L9 X
起运地离岸价格 F.O.B shipping point - C$ o" V0 X$ K5 S
目的地抵岸价格 F.O.B destination
8 z; B% ~+ k+ f+ w寄销 Consignment
/ X/ K1 f' f6 O寄销人 Consignor
" ?% m$ g! B3 K# U承销人 Consignee ( |/ g% z+ z% p4 n& @+ B M8 W
定期盘存 Periodic inventory
6 c7 ?# y+ a1 `7 i永续盘存 Perpetual inventory3 y' }5 _$ U1 r7 W' a3 S/ s
购货 Purchase & }+ L9 O9 s* i9 h
购货折让和折扣 Purchase allowance and discounts
1 ^8 W7 i: s* r0 t- l8 W7 L存货盈余或短缺 Inventory overages and shortages - r# N5 A( z) H1 u6 J
分批认定法 Specific identification * b' k% d9 y6 N! ^$ `5 C- w5 X! S) s
加权平均法 Weighted average
. H* s7 ^# C9 m先进先出法 First-in, first-out or FIFO
* {3 @5 d/ q& i9 j( h9 B后进先出法 Lost-in, first-out or LIFO
2 ]$ b) Q/ m. Q% p/ h5 F5 W$ \移动平均法 Moving average - [; J+ ]" [) G
成本或市价孰低法 Lower of cost or market or LCM
2 ?1 m, P: F; ] W; o市价 Market value 2 |8 \* ~) ?5 _+ I8 y* ]
重置成本 Replacement cost # C+ ]' T) h' D: r1 `/ ~
可变现净值 Net realizable value
+ `+ E+ K2 r' @1 i; I上限 Upper limit
5 q" t, o! r8 T) x( } ?下限 Lower limit " g2 X, X" j+ |
毛利法 Gross margin method
# e/ R" X4 U1 `4 L零售价格法 Retail method
7 e8 r$ e8 d7 L成本率 Cost ratio
: g& a4 V, _) }
# m: j" s7 B1 a------------------------------------------------------------
& V, c! n6 f, V5 w+ Y（5）长期投资
& `9 F3 F# i$ K( ~' h' Z长期投资 Long-term investment , k1 I8 v( {* [3 ]& N S8 v! O% }
长期股票投资 Investment on stocks
+ `* a& U8 s6 O$ }$ {) e% n: W4 R; L长期债券投资 Investment on bonds $ Q. m! Q6 U* r. u2 X J$ l
成本法 Cost method ' c9 O% T( p4 e7 m( v1 {
权益法 Equity method $ b- B, L) n( g( K
合并法 Consolidation method 6 R* R, ^5 j5 t8 t( z
股利宣布日 Declaration date ) P0 ^4 F2 S! X( _% J4 b" m7 W
股权登记日 Date of record
* d! a+ R) l+ r* t! @3 R) x2 f除息日 Ex-dividend date / Q' P& _& |6 \! p+ f
付息日 Payment date % B3 V. V2 c% N3 t$ C
债券面值 Face value, Par value 2 d, F w* A8 {! `3 p% o: [* r
债券折价 Discount on bonds 3 Y6 U0 a9 I; e
债券溢价 Premium on bonds
% T* U2 g8 G) T; a4 g票面利率 Contract interest rate, stated rate 8 ~( m5 o1 P/ a( b2 {' X8 c
市场利率 Market interest ratio, Effective rate 8 `- a+ \7 N; T: U" I
普通股 Common Stock % ^1 n, n- f: q( K4 _ \$ w
优先股 Preferred Stock 6 ~1 |0 g3 `- y% F; ?
现金股利 Cash dividends
) [6 P. {& g" \& m" T股票股利 Stock dividends " ?' m8 N9 l- K: @0 U7 y
清算股利 Liquidating dividends 2 K: s0 v/ Y7 [& Y0 Z
到期日 Maturity date
* O( v7 i) _# z/ E8 O1 H到期值 Maturity value 1 p4 I9 j1 e0 t. ]
直线摊销法 Straight-Line method of amortization
; u- S: h. e6 Z0 d* o实际利息摊销法 Effective-interest method of amortization
3 e. J& I: G) U$ h' @# r/ T
; f4 W- R& l9 _( N) K; J+ w---------------------------------------------------------
2 I" l2 y* Z2 x; @! q/ E（6）固定资产 z+ b( E( x* c* ^5 C
固定资产 Plant assets or Fixed assets
1 ^8 n9 Z% F2 W5 C- b原值 Original value $ M& m7 c i, D' r2 g/ ~
预计使用年限 Expected useful life 2 R* u6 q% @2 U% x+ ~ N
预计残值 Estimated residual value + U) w2 M- q! z5 f7 o# j
折旧费用 Depreciation expense : Y* Z7 j3 [. S- z! z h
累计折旧 Accumulated depreciation
E* w' q, \( ^帐面价值 Carrying value & I- \: {! v' |$ _6 c& a+ `
应提折旧成本 Depreciation cost
/ V" {9 h, u; j* z8 F4 u3 T+ ^净值 Net value & |# ^3 g2 g3 t( r5 R8 e1 o, A3 p
在建工程 Construction-in-process ' y5 M3 H. z6 I" L" N7 ]
磨损 Wear and tear
2 ~! ^& k$ ~2 B+ [9 K! C6 T% a过时 Obsolescence
; z7 J& C' ?8 u/ b; k, O直线法 Straight-line method (SL)
# e" A8 I5 L; C' a/ C3 H" g工作量法 Units-of-production method (UOP)
% i3 a/ ]3 |" O8 @, C# \加速折旧法 Accelerated depreciation method
+ W( e- [/ B' O5 |9 {双倍余额递减法 Double-declining balance method (DDB)
* K( w1 v: i N9 u$ G年数总和法 Sum-of-the-years-digits method (SYD) " p4 {( [/ b$ ?3 S9 \
以旧换新 Trade in
; }/ o, B) E$ V4 n$ F$ u经营租赁 Operating lease . a M& t1 K$ C
融资租赁 Capital lease $ Z) D$ y7 _" |+ z# O% R; y
廉价购买权 Bargain purchase option (BPO)
5 R1 V l+ r: z. `0 s资产负债表外筹资 Off-balance-sheet financing + |! S2 K' d+ s( |
最低租赁付款额 Minimum lease payments c4 T3 z/ O# X: c" A+ {( z
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（7）无形资产 2 G. l" `2 V0 C2 i- y
无形资产 Intangible assets
/ q( h# F1 x. n# C( t专利权 Patents
# Q+ U% U# @4 \. s) C商标权 Trademarks, Trade names M1 {, Z, C( R- W$ m* [( w7 ~0 O$ N
著作权 Copyrights
7 o, m2 T) f2 ~9 Q特许权或专营权 Franchises
$ l+ E K: Z; L, O H商誉 Goodwill / B) I% m! O( M
开办费 Organization cost
, A" g8 | b+ e' g租赁权 Leasehold 8 t# ~: G" A# b$ P& C' i! v
摊销 Amortization $ m; H7 k4 l# S
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3 c9 s& _8 }9 u. a0 [: ^/ j（8）流动负债 # ]# E) ^' j2 ~; Y! N$ [
负债 Liability ' d( I1 ^. s8 x9 c6 s
流动负债 Current liability ) X* L* p% G2 r& ^: X5 n" i
应付帐款 Account payable : Y- b1 t% `2 ?- d9 S
应付票据 Notes payable 4 i; G( p& F: ]5 l$ w' b1 j
贴现票据 Discount notes
* R, i/ h: _0 n长期负债一年内到期部分 Current maturities of long-term liabilities
" y' S, c5 d4 e应付股利 Dividends payable
3 A) _: e, J4 M0 R" m预收收益 Prepayments by customers 0 A Y: l8 |5 }, K# a9 H, C. v
存入保证金 Refundable deposits
( j% k4 G6 G! J应付费用 Accrual expense 4 {1 ?$ A" o/ K8 B
增值税 value added tax
. F% B7 a5 u& e( a7 G营业税 Business tax
, }4 B% h, j8 |% \6 b* G. G应付所得税 Income tax payable
$ \/ u' T, J5 }+ T: `6 I应付奖金 Bonuses payable B# D: n0 ?* _- X& Z
产品质量担保负债 Estimated liabilities under product warranties & J8 N+ Q# U; D# `1 P! E h
赠品和兑换券 Premiums, coupons and trading stamps 9 B# V7 X: F5 Q" G3 M S5 v: ^8 J& A
或有事项 Contingency
2 U# H9 v- Y% p' i( N. J$ Y- F# T或有负债 Contingent 1 |2 |7 W+ n* R8 H0 G' C: T9 s9 }
或有损失 Loss contingencies
, U v( V* v) n+ \/ o0 s0 e r" L5 c& }或有利得 Gain contingencies
1 b$ ]' ^1 W. C6 }+ p永久性差异 Permanent difference 5 b% z& ~6 E: ?
时间性差异 Timing difference
! u" R# ^& x! c# f" u& m9 L H# x2 f应付税款法 Taxes payable method
* n. o2 j; |* l' Z纳税影响会计法 Tax effect accounting method
7 O6 S! g- |/ e递延所得税负债法 Deferred income tax liability method % i( Y. g$ Y, g, e5 u
: ]0 X0 j9 z b: T5 i' W0 Q" E
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1 u# ` }0 u5 h. D. x（9）长期负债
8 U, G) S$ H; ^& a. D长期负债 Long-term Liabilities
: W" J5 X; g5 o" U( |& t' n应付公司债券 Bonds payable 1 p3 H; \) t$ ^6 [' `
有担保品的公司债券 Secured Bonds + S7 }4 b+ `# p, K' ~+ F' r
抵押公司债券 Mortgage Bonds , x& F- I; h- b# I
保证公司债券 Guaranteed Bonds . g. H8 C9 V g# t* \# v
信用公司债券 Debenture Bonds
& x9 b' j% ~& s' F0 ^& o* P0 s一次还本公司债券 Term Bonds
, M, y& `$ n8 j w分期还本公司债券 Serial Bonds
: E$ ~; D8 d( {) L# r可转换公司债券 Convertible Bonds
* t) o7 d! e! a/ Z( E可赎回公司债券 Callable Bonds * e) v. R) y; ~# [' ?9 J( v6 ~
可要求公司债券 Redeemable Bonds - K( Z- A; z1 u
记名公司债券 Registered Bonds % S' Z0 Q- R' t1 h* ~7 d5 d
无记名公司债券 Coupon Bonds * e' r6 S/ R& B5 E/ J
普通公司债券 Ordinary Bonds 4 Z+ B: l. G p2 ^# D$ D
收益公司债券 Income Bonds
, ]. ~( l# _, I) F名义利率，票面利率 Nominal rate ; w! {* M/ n) F* h! b* J* Q
实际利率 Actual rate
: N3 f5 E! m. A有效利率 Effective rate
$ |& j7 w# z6 ]" ]& ~! |" E溢价 Premium
( N; @. T, h8 N ~- h$ _折价 Discount : C: |6 }/ ?6 D, u0 H7 U
面值 Par value
# ~" g; V) d9 U4 G- k直线法 Straight-line method
; t9 ^& l _. Z' L Z: S- c实际利率法 Effective interest method 2 n! R# R( S6 e0 {; y; o
到期直接偿付 Repayment at maturity
0 `# P' P! h, j提前偿付 Repayment at advance # u% ~: i3 E1 s: F$ M. @
偿债基金 Sinking fund 3 G ]! w& ~2 ?2 F% N
长期应付票据 Long-term notes payable / H! H2 Q# M( E z
抵押借款 Mortgage loan
" G! G& U5 h* M% e--------------------------------------------------' n$ \9 j# U% H I; N5 z
（10）业主权益
/ v5 u/ g, }( v) D权益 Equity : f# a! `7 Y v/ w
业主权益 Owner's equity , p7 E) S6 _" H9 ~
股东权益 Stockholder's equity
9 t1 H. j' S. l% N: [8 i% X投入资本 Contributed capital ) @/ d$ ?# j7 e7 d8 M7 S
缴入资本 Paid-in capital
* `6 L9 p- _) w& o0 ]& F股本 Capital stock 0 H" f2 I. e; E; f: Q9 g. y
资本公积 Capital surplus 3 ?! V% g: s+ D
留存收益 Retained earnings
6 ?3 \) U3 j w* v j核定股本 Authorized capital stock # D! G: ]( `7 v% B# I, |
实收资本 Issued capital stock ( a" a Z: E6 d( x, i5 r
发行在外股本 Outstanding capital stock
$ S- J& m n7 f w/ \库藏股 Treasury stock
- v7 o/ b; `3 b K& C/ M5 K1 p普通股 Common stock 3 P6 H$ Q6 N3 i* o; g
优先股 Preferred stock
& F$ @& y, n% W! U% G累积优先股 Cumulative preferred stock
# n% [0 {. g4 r$ O* u非累积优先股 Noncumulative preferred stock : X' c/ E% V8 Z* k8 h' R
完全参加优先股 Fully participating preferred stock . G) P. ~+ z3 E5 v; R
部分参加优先股 Partially participating preferred stock
, k/ T) |& j) E8 U非部分参加优先股 Nonpartially participating preferred stock
! q' E4 r( N6 o6 M" ~现金发行 Issuance for cash " z9 m& Q8 q9 h) n# D( ]- k
非现金发行 Issuance for noncash consideration % V4 X0 @: r; a, M# h2 J7 l! a
股票的合并发行 Lump-sum sales of stock
3 X6 |9 v9 k' l6 |4 ?发行成本 Issuance cost - Q! U+ [2 }* W( L- R/ E8 Z
成本法 Cost method & b# F4 {1 j6 U# ~
面值法 Par value method : H9 {* T. U+ z9 H( C+ T
捐赠资本 Donated capital
/ [3 P& K/ `2 v/ T& j a- m盈余分配 Distribution of earnings
6 ^9 y" T5 z4 ^" A- b股利 Dividend ) l$ D! j5 i0 ]2 @. u
股利政策 Dividend policy " {7 y; w% o; k2 X
宣布日 Date of declaration 6 Y+ |# l1 z8 c4 P3 U
股权登记日 Date of record : {$ w9 ]$ G; ~, I
除息日 Ex-dividend date
8 U9 G* A1 {& ?* t0 S股利支付日 Date of payment L& e/ q) f# j2 n
现金股利 Cash dividend
9 A. J( u# Z# r股票股利 Stock dividend 6 K6 F4 G( `3 E0 I4 e
拨款 appropriation 0 S/ b& _8 j" c+ B3 z
------------------------------------------------------------% m6 _- s- i; ?+ G$ m
（11）财务报表 5 ^. ]) A: k- H7 c
财务报表 Financial Statement * Z+ q. n" l. X8 p1 G; y
资产负债表 Balance Sheet
8 f+ l' K+ I7 _ C0 Z5 L! p. X) q收益表 Income Statement # Z' k' t s1 Y$ S
帐户式 Account form " u6 w$ l6 Y% {) w5 G. I
报告式 Report form
! y0 K) f- z. u$ M8 H编制（报表） Prepare
- m5 M( o9 \) e3 S. Q工作底稿 Worksheet # K3 i O, F9 e
多步式 Multi-step + h4 k4 _& p* f: ]- A
单步式 Single-step ' `% L4 O3 T* N: p# M/ o* f; z
-----------------------------------------------------------/ D4 c% v# @/ }/ C3 x: G
（12）财务状况变动表
) \7 k. ?- u9 H' o1 o& h% \财务状况变动表中的现金基础 SCFP.Cash Basis * v0 _4 j% \# k5 [* Z) \. a
（现金流量表）
3 h) t- d# B7 |1 o8 S; Z财务状况变动表中的营运资金基础 SCFP.Working Capital Basis + i$ h" X; t2 @/ |; t9 J! p4 @
（资金来源与运用表）
0 p# H z$ [, o3 Q" ?营运资金 Working Capital
x) K4 ?' N- a7 p# d2 m, B全部资源概念 All-resources concept
' P* N9 j. s" ]) S0 T直接交换业务 Direct exchanges
* e1 x" z% P: D' D正常营业活动 Normal operating activities
9 I7 S2 \* n+ k财务活动 Financing activities
7 y t% B) T+ d8 I# `4 N( G }$ D投资活动 Investing activities
" x/ ], }" Y+ ^' _% x& a9 W+ {9 b$ U-----------------------------------------------------------3 g8 x, A7 |0 i0 P3 k, C
（13）财务报表分析 9 I! ]$ r1 x5 i0 T3 U; u: t+ P4 T
财务报表分析 Analysis of financial statements 6 u9 ? v( s0 W- r& x" x
比较财务报表 Comparative financial statements
4 C3 P5 W1 A5 s: F h6 ~ A趋势百分比 Trend percentage
; v( r! `$ b* F, u比率 Ratios
+ t9 p/ i8 r/ V3 @) `普通股每股收益 Earnings per share of common stock $ n' W$ v% }, G6 {: _
股利收益率 Dividend yield ratio
7 b) F4 Y D7 f价益比 Price-earnings ratio
; d6 L7 p j- T6 Z. F普通股每股帐面价值 Book value per share of common stock
- n" Z) L u7 D* I! {4 b% b资本报酬率 Return on investment * J6 P* l! I- M4 h/ x' o3 X
总资产报酬率 Return on total asset
8 `4 F! Y m6 A8 N; a. g. h$ ]$ O债券收益率 Yield rate on bonds ( X @- ?! K* G: N/ R4 C5 \- X3 ]
已获利息倍数 Number of times interest earned
# j( l! L$ v2 c R/ y债券比率 Debt ratio ! c5 ? W& U4 n2 M7 }, I
优先股收益率 Yield rate on preferred stock / E. T+ u$ S# g! C
营运资本 Working Capital . a- r. q& _4 T, o9 K% J
周转 Turnover , [$ b+ N7 w! G
存货周转率 Inventory turnover
- y1 l+ @9 Z* X! \. W5 M v* K应收帐款周转率 Accounts receivable turnover 2 _0 g" R8 m$ |. Y/ b. a
流动比率 Current ratio - H3 X& ^7 S2 K" p
速动比率 Quick ratio 5 \3 B( V }' m* l4 P
酸性试验比率 Acid test ratio
/ Q; `5 B, a3 Z------------------------------------------------------------
Q7 _0 T. I- {; j$ p! a5 ~8 H2 _; b% C( j/ |' f
（14）合并财务报表
& i8 j. o$ u8 x合并财务报表 Consolidated financial statements - w6 n* n- c2 l2 b
吸收合并 Merger
4 f4 Y( G+ q @8 `- m& z/ h创立合并 Consolidation
0 Y3 ]9 u9 F0 c- Z6 r控股公司 Parent company 0 {" n. R! ]# y! J% V2 g* k1 b
附属公司 Subsidiary company # N# F Z7 Z" N. O6 G" D" o8 I
少数股权 Minority interest " }" w& l% T# s$ d
权益联营合并 Pooling of interest
) ~# M% ]6 s# ?6 ^4 k o购买合并 Combination by purchase
3 P: d+ q/ Z$ _+ M) ?6 @权益法 Equity method " ]5 P; L, k! K
成本法 Cost method 1 Q3 Q, n3 M& D7 l1 h
! ^% s6 R# @5 t6 U------------------------------------------------------------! k; A& R- W8 x
（15）物价变动中的会计计量
6 y/ L$ z& J, E! }/ A( Q% h物价变动之会计 Price-level changes accounting n4 m- G' I3 ]& R1 }2 M# T+ ]' L
一般物价水平会计 General price-level accounting 6 I) F% M" D0 i ?* ^
货币购买力会计 Purchasing-power accounting
: ~; I! v1 L. ]/ o, f# N统一币值会计 Constant dollar accounting
/ ]9 h5 W5 X, z, V& d& [5 E' L8 y; u历史成本 Historical cost
8 i3 i+ r, s9 o现行价值会计 Current value accounting
C, I; V& E' v/ K* T4 y现行成本 Current cost
# d' h, f3 s+ ?/ P- T重置成本 Replacement cost
' A7 Z6 Z- e5 ]1 I物价指数 Price-level index
" V. ^7 M8 c5 K9 W& u; M+ }$ I/ M国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! `2 L5 z2 w; ?6 j+ O: d
消费物价指数 Consumer price index (or CPI)
\/ q6 j: b% B6 ?2 R: ~批发物价指数 Wholesale price index ' l% c+ f" G+ n3 e/ w c3 a
货币性资产 Monetary assets % B1 y9 d4 ]4 c+ a. c
货币性负债 Monetary liabilities
8 }* F7 a& I6 k3 \5 _1 ]$ C货币购买力损益 Purchasing-power gains or losses
+ u) G# j9 F2 H! r5 P: k- b% N8 `资产持有损益 Holding gains or losses 6 Y# [. b( w+ v8 k
未实现的资产持有损益 Unrealized holding gains or losses
2 y/ q5 m9 B) e, O4 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
