 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 ; i+ W+ T6 a2 p+ B3 f+ p5 O
会计 accounting
! M$ L1 e; `& V# `- A4 E决策人 Decision Maker / V2 l3 @4 v; D3 j
投资人 Investor : N8 y9 `4 ?; e
股东 Shareholder
( u/ f( s# G9 B* A$ r6 `5 I债权人 Creditor 8 X2 s! k9 p/ G( O% ]
财务会计 Financial Accounting 6 v, x5 i% Z- L: G# }/ u
管理会计 Management Accounting
% N, W, \0 d+ y8 s0 A. C$ b8 d成本会计 Cost Accounting
9 b- _0 c7 w4 N1 b4 ~/ p) l私业会计 Private Accounting
1 J6 Z$ z' M6 N* e( o! ~3 l公众会计 Public Accounting
+ S5 h( d' b# L. t3 e0 _注册会计师 CPA Certified Public Accountant
6 {* l v) z( B0 k; O$ [国际会计准则委员会 IASC ! a7 o, `; e7 d4 _: X( X
美国注册会计师协会 AICPA * O( i: P$ }, ~, b3 ]) i/ H1 [
财务会计准则委员会 FASB
* ^1 v. a% y4 }( F" ]8 P4 l管理会计协会 IMA
1 D/ g- s1 A8 G% a6 ^; _* K5 N2 w$ B美国会计学会 AAA
* y5 I0 {5 x/ ]2 Q2 Z税务稽核署 IRS ' k: b+ R) ~' y1 @% N, L
独资企业 Proprietorship . H$ v% v, l0 e% q" w
合伙人企业 Partnership
! ]6 _3 C% K4 p: P) t公司 Corporation % U Z0 ]# I2 W: f- G. @! B8 `
会计目标 Accounting Objectives ( L9 i( Q7 a. V) a
会计假设 Accounting Assumptions
d2 x/ P! G6 p. c2 }4 ^, @5 P会计要素 Accounting Elements & X# I7 i7 r- U2 `
会计原则 Accounting Principles
; B4 p/ Z, _% Y# T, w7 R会计实务过程 Accounting Procedures 8 v5 U1 f- y/ I) Q% t, W
财务报表 Financial Statements 2 {6 p+ v. }9 a7 \9 l
财务分析Financial Analysis : X8 ~! h) `) r2 g) w$ M5 ~5 [) Q
会计主体假设 Separate-entity Assumption # y5 n- P$ Z7 e6 a! b% Y+ g/ x
货币计量假设 Unit-of-measure Assumption ' T1 z2 ~5 D0 z4 I
持续经营假设 Continuity(Going-concern) Assumption
( C# ~4 u6 R: p- A5 ]$ z6 E9 S会计分期假设 Time-period Assumption 0 w: U* n$ m G7 @8 j4 s/ j/ _. W
资产 Asset 8 q p' A' J+ }% m/ X
负债 Liability
6 K# j2 h8 Y4 P" G4 S" p4 v业主权益 Owner's Equity
) t, m' ^; S8 k9 w4 i收入 Revenue 1 q, X. t6 f: a) A' C
费用 Expense
2 ]- B: U$ t8 k4 M7 h收益 Income
" ~/ _2 n" L. C3 F8 v" r. U6 M亏损 Loss
2 G7 l$ x( O& m0 {0 [9 Z! }历史成本原则 Cost Principle ! k# v3 p* b$ ~" z
收入实现原则 Revenue Principle
* Q. U* G E) z, i' X3 v配比原则 Matching Principle ; D, V/ Q9 k$ @; ?, n& ~! P0 ^! F
全面披露原则 Full-disclosure (Reporting) Principle ' ~ Q L& y1 t7 l9 s
客观性原则 Objective Principle , ~, I! J x$ _) ~3 x' z- w
一致性原则 Consistent Principle ; |. Z- ~( v3 s* i# {8 D O
可比性原则 Comparability Principle
7 ]# F' @8 E$ R7 U$ z* I2 r7 O重大性原则 Materiality Principle8 Y. e. T8 Y1 _( f
稳健性原则 Conservatism Principle
: ?. v" a+ K% f9 B s权责发生制 Accrual Basis
9 V8 v6 [7 w. X2 r. M9 h: T现金收付制 Cash Basis
5 [+ B1 T+ a3 u$ R7 h财务报告 Financial Report
" [. [; J$ t8 y! r流动资产 Current assets
* y! H2 _( g: C* E) i流动负债 Current Liabilities 3 A) f$ l2 W' z4 M v- [
长期负债 Long-term Liabilities 1 j/ r4 R$ G. L, k! X7 |0 y
投入资本 Contributed Capital 4 Y# I* g; r) S$ @" S
留存收益 Retained Earning" H3 K G: c' R1 u& L u
7 [4 J. L* @! y! Q$ d------------------------------------------------------------. l2 t3 }( {" E. b6 F
（2）会计循环
: n. c/ G+ s. G. A4 A1 I9 E会计循环 Accounting Procedure/Cycle ; X; G! |: H2 A
会计信息系统 Accounting information System 1 {0 o( V' _1 x6 A
帐户 Ledger
' l: V2 U- v* V$ N$ ]会计科目 Account
) G4 k7 y+ e: t$ O* b7 T会计分录 Journal entry 6 d/ b2 F0 e/ B0 c
原始凭证 Source Document
8 R" t A1 J( g' U; _9 i& o日记帐 Journal 0 a0 {8 Z) R+ @: |+ _
总分类帐 General Ledger
, k$ p$ [/ d% o/ d; R: D* S明细分类帐 Subsidiary Ledger
) v, K. I; t3 F7 ^( O5 |试算平衡 Trial Balance
: b, M9 c7 _" k k: C: R' t# @现金收款日记帐 Cash receipt journal
* y" Q$ S3 Q! Z现金付款日记帐 Cash disbursements journal ( s2 a! {4 F! k
销售日记帐 Sales Journal
3 f) `) ~0 y+ ~" q购货日记帐 Purchase Journal ! q0 \9 c/ q9 n( z, }* }5 Q
普通日记帐 General Journal
7 b1 b& P# y' \1 l: h* Z6 C工作底稿 Worksheet
. S; q0 i. v. J" i# \5 S0 I8 c2 f调整分录 Adjusting entries
3 `) `: i% _3 G结帐 Closing entries $ G r- y$ V6 O/ y
8 y# f7 H, P! O2 }& G
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（3）现金与应收帐款
% h* Z% p) @. |1 R, ]5 W现金 Cash : ^) ?9 q; |( T- s
银行存款 Cash in bank / a$ n/ q1 i$ t/ g" v
库存现金 Cash in hand , D7 s8 d$ `6 A* ?& \+ z# i
流动资产 Current assets
; b! W6 v% N: j. I- r偿债基金 Sinking fund . L; ^ s# L( o
定额备用金 Imprest petty cash
2 J; H8 i% g' M' M; b, F+ j. e支票 Check(cheque) 6 ^, j( A5 Z. s3 k
银行对帐单 Bank statement
. b! N% j8 Z0 G银行存款调节表 Bank reconciliation statement
1 x6 E/ g% t0 I+ S3 {7 _, a/ i; b在途存款 Outstanding deposit / {! g% x1 g" G7 ]
在途支票 Outstanding check " N# y+ a) x5 U: f
应付凭单 Vouchers payable $ v2 i: Z4 v! F! V7 m: A' a
应收帐款 Account receivable
1 s, L+ X6 q0 L& @) w: z* o应收票据 Note receivable " [9 ]9 t3 @: ]
起运点交货价 F.O.B shipping point
# a# w1 m1 q$ T' u- l+ ?目的地交货价 F.O.B destination point 8 P) x9 c) u, R$ A" Z; g
商业折扣 Trade discount 0 z5 f( p& ]; ^, f) h: j
现金折扣 Cash discount
8 m. |+ [9 V0 R- |销售退回及折让 Sales return and allowance
: C2 t9 M- a; c" v# j' |) F' n坏帐费用 Bad debt expense ) @, c* E5 p1 ?' G$ x8 O) \
备抵法 Allowance method
4 d. A, Q! E, |; p* P备抵坏帐 Bad debt allowance * H' Z5 i$ S0 V" [! B1 J
损益表法 Income statement approach
s+ {6 e% f" C n. `3 p) X* @资产负债表法 Balance sheet approach 7 T9 Q5 S' Y/ }
帐龄分析法 Aging analysis method
3 W8 S- @. l" x5 N: }! x直接冲销法 Direct write-off method
+ p1 `5 E$ w. O- H! H$ D带息票据 Interest bearing note . v* i- Y' b, D$ F4 \ d* {
不带息票据 Non-interest bearing note
) v! p8 T, H+ v. l/ y# ]) m出票人 Maker
7 W+ y# z3 {, Z' ?; h受款人 Payee ! _ j! z5 x9 }& K8 Q& Z
本金 Principal
& U s2 S' d. N利息率 Interest rate
1 H* r+ B4 N: P5 _/ `: [& `& D到期日 Maturity date
; X7 v# R$ R8 E本票 Promissory note
# R4 e K. ^! c) {8 u! ?/ i4 J贴现 Discount 6 j& q, G4 _: e* _) W
背书 Endorse 1 w9 u8 @; ]1 v t& o
拒付费 Protest fee
0 g; D" ], f+ \+ O/ e2 ]3 n% N. ]1 z# H! R
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（4）存货 4 H: Y- l, Y) p' x8 ?
存货 Inventory % V" R |7 I I; i5 N
商品存货 Merchandise inventory N0 m* N3 r3 H8 _0 Q1 S# N! s; d3 `
产成品存货 Finished goods inventory - u5 f7 P, w8 i% R% ]* X% h9 Z$ B
在产品存货 Work in process inventory
2 x- g: v1 u& I原材料存货 Raw materials inventory 3 M% C( S2 v1 C
起运地离岸价格 F.O.B shipping point / j0 }" z# R4 c3 z \, ?
目的地抵岸价格 F.O.B destination ' [0 }( y K( M9 {' }
寄销 Consignment & ^( D; Z, T7 q& l) J. ~$ A: D. c1 d
寄销人 Consignor
5 l" r( g, }2 m6 e2 f1 Q; H9 ^承销人 Consignee $ p% C$ L7 O2 @. S0 G
定期盘存 Periodic inventory $ `/ J& M2 `+ }
永续盘存 Perpetual inventory
: F4 x' y/ H2 c' i购货 Purchase 6 t6 Q8 T2 ?( i% H6 i& r
购货折让和折扣 Purchase allowance and discounts
! d+ W6 Z. @" D/ N存货盈余或短缺 Inventory overages and shortages % E8 Y1 [3 e8 _
分批认定法 Specific identification
9 ]9 G, P5 C/ k7 {( B, S: c加权平均法 Weighted average
2 j& Z8 v: ]# s r' q; X; s5 U先进先出法 First-in, first-out or FIFO ) p5 J( A" I/ c
后进先出法 Lost-in, first-out or LIFO
* z9 ?8 u6 d( G7 F) C移动平均法 Moving average
9 r5 J/ {6 i2 ]* s7 Z- c5 T成本或市价孰低法 Lower of cost or market or LCM , _& _) u- V4 z) w
市价 Market value
6 W& c: B) B' c, s! _3 c/ [3 R重置成本 Replacement cost * K/ c: ~) {6 J+ [
可变现净值 Net realizable value
+ t7 b/ }- G0 J5 I' t H/ _上限 Upper limit
* B: c5 `& V4 |3 r下限 Lower limit , e/ b, U% c8 _" X7 e
毛利法 Gross margin method * j5 V2 a& B: F
零售价格法 Retail method
$ J& Q2 |9 P6 z% t成本率 Cost ratio
( _, T4 N! ?8 o/ L
* m4 h- Y% O4 B, P3 w' t* ^( r+ _------------------------------------------------------------( Z- V, F1 o: _3 x
（5）长期投资
" s/ a4 N0 P; t% s* F长期投资 Long-term investment 5 @) t# g% p C5 k$ _
长期股票投资 Investment on stocks
3 ^0 P6 s1 Q! {* P9 A, ~* D C长期债券投资 Investment on bonds , Q$ Z. s2 H. v
成本法 Cost method ; I( M6 s, u% J( m J- n8 \
权益法 Equity method
6 w5 M) D7 ?9 u& a, |& @$ s( |合并法 Consolidation method % j; h$ _" X5 G. ~9 x7 \
股利宣布日 Declaration date
! m. {' J1 Q8 D1 `) m9 W股权登记日 Date of record : U9 P# t9 n5 M$ O Z8 _# c9 L, G
除息日 Ex-dividend date 4 z& s1 ?' Z1 Y$ Q$ W
付息日 Payment date ' m2 }6 V$ w k' L1 q
债券面值 Face value, Par value
8 p$ s6 c- {) f# Q" A债券折价 Discount on bonds
r) s2 a5 j, b2 G5 @: a& l' I( C债券溢价 Premium on bonds * i5 ]4 v3 Z9 C; ]
票面利率 Contract interest rate, stated rate ; j. B2 u8 Z; P$ A* Q: [$ J8 w( W( z! ]
市场利率 Market interest ratio, Effective rate
3 }3 r* ^+ Y i S$ r( d普通股 Common Stock 5 r4 a+ ?9 X; C+ B
优先股 Preferred Stock
( T6 }( F0 g9 h( l/ E现金股利 Cash dividends
, p8 D i' W/ {: ~股票股利 Stock dividends
7 I$ ?0 k7 w# c& m2 L清算股利 Liquidating dividends
6 Q( p$ Y6 P, ]4 ~( g. {; A到期日 Maturity date
: j9 n, G6 G; Y# K' Y到期值 Maturity value 5 {! F$ `8 n, |' s/ n* W) T% v
直线摊销法 Straight-Line method of amortization
- Y2 A; n5 h* i" B5 n3 }1 u7 R实际利息摊销法 Effective-interest method of amortization6 B* X; z& U, x. R; a$ D: R* M
: S/ E8 H" q: y2 x4 e' l
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（6）固定资产
- v3 m( j- M) k" r2 p) b- z- ^, V固定资产 Plant assets or Fixed assets 4 A, t# E' b5 T
原值 Original value % v7 Y1 x' ~% ^% v3 V' \6 l1 k
预计使用年限 Expected useful life + ]$ |) k* e. o6 u( F
预计残值 Estimated residual value
# ]8 \6 t- G; g `2 Y" ^折旧费用 Depreciation expense * b4 ^5 y( k; L
累计折旧 Accumulated depreciation u0 r* f% f, c6 l# }2 Z
帐面价值 Carrying value - d H( G H5 Y/ m6 s
应提折旧成本 Depreciation cost ; C' U) {4 v4 z+ T( E& |% `' B
净值 Net value 1 D L/ t0 t$ Q' `8 x2 o6 h
在建工程 Construction-in-process
- A; ~: Q6 K* z B& k! r磨损 Wear and tear
7 Z8 R6 u1 D: _过时 Obsolescence
- N3 @, H8 [4 j1 E( r* F" u. ~! x直线法 Straight-line method (SL)
: C8 @! b3 H3 G6 d- E7 r工作量法 Units-of-production method (UOP)
, R5 a) S8 `+ r加速折旧法 Accelerated depreciation method 2 d) _5 X6 W& K5 E+ }
双倍余额递减法 Double-declining balance method (DDB)
9 Q) @+ ^# b; h) ?, |$ g! c; h年数总和法 Sum-of-the-years-digits method (SYD) 9 i* K4 S2 [: o1 s
以旧换新 Trade in
+ h! ]7 r6 J- V+ L' b经营租赁 Operating lease 7 \ n& b$ a" |; P! ~
融资租赁 Capital lease ) \- W$ M- H& b' X8 ?; g. r7 P9 p' f
廉价购买权 Bargain purchase option (BPO)
) I1 u1 d0 P" V( B( m# \+ J资产负债表外筹资 Off-balance-sheet financing
. P* V q0 `) M" }$ k8 g最低租赁付款额 Minimum lease payments0 P6 V8 ]6 r, c3 g: [: B
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' q- D- v* M0 D) R8 ]（7）无形资产
3 o$ @0 J' b" T' ?无形资产 Intangible assets
: R3 |5 t9 j# c2 c3 U" T6 V专利权 Patents
& I [6 I! w9 N商标权 Trademarks, Trade names
- ~. `5 Y- r( ^# m# g: @7 B% H0 l著作权 Copyrights " e: e; m8 \/ O
特许权或专营权 Franchises # E% r) X) P c& x7 [, x4 Q, G3 u
商誉 Goodwill
2 F$ C& R; z/ }8 T. L+ h开办费 Organization cost & Q- K5 \' o' ?% ^0 l
租赁权 Leasehold : }. T! G6 ~" O( f$ S( u& u; k
摊销 Amortization / b/ e1 t/ P; x& ~' B/ T+ ^
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Z: Q+ u7 ^& l, k3 \（8）流动负债
3 Z9 w$ x' ?& p) F负债 Liability Q9 N* Z* M' i9 X; i1 D( X$ y
流动负债 Current liability " [9 d; u( p4 L& s
应付帐款 Account payable
& [# v% ^. P) `3 e E应付票据 Notes payable
' W( B* l- x' e7 n+ {& |( S贴现票据 Discount notes + k* |0 A' X' ^/ l
长期负债一年内到期部分 Current maturities of long-term liabilities
9 @, n3 S# H& A& B# r5 J2 J应付股利 Dividends payable
! E3 N6 s W. K: W预收收益 Prepayments by customers
2 q8 G8 L% z: b1 V3 o) @# H c存入保证金 Refundable deposits Y% J' s: C F' d. v) r
应付费用 Accrual expense
. ^4 V7 q% q6 p4 J4 v增值税 value added tax ! I3 X4 L% r) [- `0 x3 i$ Q
营业税 Business tax 9 Y! {6 `/ `# i2 M( h8 t' E+ Q% W# i( Z
应付所得税 Income tax payable |# t4 S6 m8 e0 `* @
应付奖金 Bonuses payable
3 a9 F& @/ O8 }8 a( f! |6 E& ^+ f产品质量担保负债 Estimated liabilities under product warranties . Y6 f5 c4 N T% z* c9 k
赠品和兑换券 Premiums, coupons and trading stamps
6 i, m7 ?% i6 B3 X或有事项 Contingency 1 R }- Y& l' i1 N" b8 U
或有负债 Contingent
2 X( O! c$ A% @3 [或有损失 Loss contingencies
( f. ]% y' V3 |! J或有利得 Gain contingencies 5 W( H! w) |: c1 p2 Z. N. y; h
永久性差异 Permanent difference
- Y3 s9 `/ s) K; N时间性差异 Timing difference
" R# U! Q" ]# F应付税款法 Taxes payable method ! b, [+ W# P7 }+ I0 ~& @
纳税影响会计法 Tax effect accounting method
0 ]2 b* y9 ~8 O) _递延所得税负债法 Deferred income tax liability method
" X5 G' b7 c% i/ H% U$ G$ Z7 c: _& S1 w4 y& E6 o9 x% S
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F3 j4 b0 [& H/ Z4 r（9）长期负债
/ _" m- h0 D/ u) D- v, T长期负债 Long-term Liabilities
( c3 D: t- @& b7 `, ]应付公司债券 Bonds payable
8 n* d$ n+ ^1 e, k有担保品的公司债券 Secured Bonds d/ t3 Y5 }4 Q( X
抵押公司债券 Mortgage Bonds
9 t, @) B: d+ F. o2 t) H保证公司债券 Guaranteed Bonds ; v# _& b/ B( `& I& T
信用公司债券 Debenture Bonds , H6 H6 O: Q0 d% m2 q" x
一次还本公司债券 Term Bonds " T" }7 l! C: @; {5 K
分期还本公司债券 Serial Bonds
5 r5 Z7 d& J* @, s/ T可转换公司债券 Convertible Bonds " Z* F2 J& o( n3 c
可赎回公司债券 Callable Bonds
7 t" @' r' g8 j) Y& ^$ x可要求公司债券 Redeemable Bonds * F" c$ r: B c' n
记名公司债券 Registered Bonds
3 G; e' T2 n* Y0 J无记名公司债券 Coupon Bonds # N% c5 B, u' @4 w5 C
普通公司债券 Ordinary Bonds 7 g& A& f" {8 b8 J
收益公司债券 Income Bonds
$ K5 [- s3 U# x& d名义利率，票面利率 Nominal rate 3 `" B- H; O7 W* N6 x
实际利率 Actual rate
$ c6 b, I2 ]* }有效利率 Effective rate + L* a8 Q* Y0 s
溢价 Premium
& a! L. ?2 e& W2 Q折价 Discount 1 G1 M4 ~ v# Z) _4 R9 }0 \
面值 Par value / [" F1 r4 H9 ~6 Q6 ^
直线法 Straight-line method ( U6 t; v3 a0 |0 ~; a8 K# a
实际利率法 Effective interest method # {1 V. A# o. s! Y% ? \
到期直接偿付 Repayment at maturity m# ?$ H$ x; r# {
提前偿付 Repayment at advance 4 D/ c) P, h6 t/ v) F; w
偿债基金 Sinking fund 0 o6 W* B+ m! R8 K: \
长期应付票据 Long-term notes payable
1 g; Y/ Y' G; I0 Z抵押借款 Mortgage loan
! r, [) Z- q0 V1 v- Q7 L--------------------------------------------------
* E. A+ K: s+ @（10）业主权益 + s' K' }6 f3 l& t! x% u1 h
权益 Equity
. s* I/ d- ^* P& I0 K' g: b业主权益 Owner's equity , i8 p3 g5 z V c3 _) d
股东权益 Stockholder's equity $ a2 [, S) Q& w/ T
投入资本 Contributed capital 4 ]* u& `6 W- h" k) e* ?" L5 r- ]
缴入资本 Paid-in capital 3 o5 J$ x- h7 Y& F: X7 V6 W
股本 Capital stock $ ^9 \' Z0 Z9 M1 z
资本公积 Capital surplus
+ P% l2 E3 m' m! Z, \留存收益 Retained earnings . u: S+ o a2 @& N4 h9 g6 c: W& G0 A
核定股本 Authorized capital stock
. Z, C6 w9 ?9 l! l. v5 f# H实收资本 Issued capital stock 3 x4 B& o. n. r2 I
发行在外股本 Outstanding capital stock " F! C. g0 Y9 [
库藏股 Treasury stock
f" D/ V* d' f* a: P- y* f9 W普通股 Common stock
3 J2 J7 d! `; S1 h1 ~, V# U优先股 Preferred stock 4 O" ] U8 I0 r6 r ^
累积优先股 Cumulative preferred stock
, q+ K) s. |4 F0 S, t+ k4 I7 n非累积优先股 Noncumulative preferred stock / {7 r' X& h8 v# E
完全参加优先股 Fully participating preferred stock
R" l* Q$ C, _6 E部分参加优先股 Partially participating preferred stock # b& r3 q C% H
非部分参加优先股 Nonpartially participating preferred stock ( A+ t/ b% n; U* Y! r n- z' p7 n
现金发行 Issuance for cash
- X6 }0 S6 g3 i N8 T非现金发行 Issuance for noncash consideration
) e3 {7 b0 x' K5 P: U+ t t1 f4 G, s股票的合并发行 Lump-sum sales of stock
4 V1 x. g6 k; u发行成本 Issuance cost & `4 _% \( R3 r" N
成本法 Cost method
4 r' E, R) v; P' P- A面值法 Par value method
+ N# I- E+ x2 A捐赠资本 Donated capital
! _; H+ H2 ?7 L3 N盈余分配 Distribution of earnings 6 e" ]# U P, J$ n# `2 z
股利 Dividend ! `/ g4 a, I: \0 N! j/ a+ O3 m* q: I
股利政策 Dividend policy
' ]1 {- M0 @/ q% y* c宣布日 Date of declaration ' ^, e) p3 Y- w9 V( j
股权登记日 Date of record + Y v/ s" {9 w' I/ _
除息日 Ex-dividend date
4 R. X' \, d! s& A+ c7 `2 z股利支付日 Date of payment
: D( C0 s5 H$ n3 f9 p8 u现金股利 Cash dividend ) J% b% v( k; I9 i1 F, D: G- F
股票股利 Stock dividend ; ?- s! O/ m' V' c" z
拨款 appropriation 7 R- a! K9 j' R. a# M, a
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4 g# V/ Y) m8 |0 b（11）财务报表 0 O' b7 ~6 t7 V+ O" }
财务报表 Financial Statement & P2 g8 M4 n) f O8 w: r! r
资产负债表 Balance Sheet * F1 U2 d' p( h+ [- B% B
收益表 Income Statement
7 m9 [' _) r" `4 l帐户式 Account form
% J4 \+ a( N0 ^* r报告式 Report form
9 [7 d1 Z& f7 x: ~* i- `编制（报表） Prepare
# [; b5 O C4 \" \工作底稿 Worksheet
0 ^% u i" L# n6 v7 _/ G多步式 Multi-step ' Y7 f3 B* {. ]% s. e
单步式 Single-step
4 d( J3 U0 ?4 ~-----------------------------------------------------------
/ R) `% V* X$ q' u, N0 X' ^（12）财务状况变动表
8 m0 G( h) v) c' C5 T" x财务状况变动表中的现金基础 SCFP.Cash Basis
. Q1 M1 j, Y- S6 @% ]+ C" ?8 ^: h8 j（现金流量表）
/ A0 a1 V1 }' J ? J财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
3 S7 g/ k- m7 H" k! u( M& B, w（资金来源与运用表） 2 a' R; B6 h1 A$ I
营运资金 Working Capital
) d% o2 I- p9 o0 G" s2 d2 D全部资源概念 All-resources concept
& F% f G7 F3 v: i2 T: L G直接交换业务 Direct exchanges
, I8 ]- ]# x6 r正常营业活动 Normal operating activities
# R+ o5 j6 I+ l/ g6 x1 k7 b X财务活动 Financing activities
6 u7 ]. d! \2 c* M+ F( ~; T) k投资活动 Investing activities
" o0 U$ b) A3 R-----------------------------------------------------------" m( K3 h9 e" C6 k6 H' x( s
（13）财务报表分析
8 E# F) a7 X+ A9 ?7 J/ F; @财务报表分析 Analysis of financial statements
) G0 t4 O6 o( Q N& x- q! q) k比较财务报表 Comparative financial statements
1 | \/ M' B- s7 k/ ~% m趋势百分比 Trend percentage
5 l5 v7 D, P3 c比率 Ratios 3 P8 E1 q! ?: S! c$ g' r' i
普通股每股收益 Earnings per share of common stock + X( N. K! A" i; t7 l
股利收益率 Dividend yield ratio
6 y8 A% G/ ^- ~1 I9 Y2 ]% @价益比 Price-earnings ratio
) u/ n. r, P3 s) J普通股每股帐面价值 Book value per share of common stock 6 T+ t! |3 [' Y' s7 @
资本报酬率 Return on investment 3 z6 _. b5 L% F6 c
总资产报酬率 Return on total asset ; a" }: v, r& [ A, z2 w
债券收益率 Yield rate on bonds 8 s5 U& J5 F' w8 D
已获利息倍数 Number of times interest earned . g! a7 @- l, r. h, K6 o) M
债券比率 Debt ratio - m7 U1 B9 r( }7 l8 M& e% L
优先股收益率 Yield rate on preferred stock " h0 N4 X8 w+ w+ T* n8 [
营运资本 Working Capital 4 k; t* H# A9 s2 C
周转 Turnover $ j3 _8 J* y( l! k' _
存货周转率 Inventory turnover
9 `6 u2 i/ G' @) G应收帐款周转率 Accounts receivable turnover " h+ R% `- L! A9 ]+ n! U
流动比率 Current ratio
: }, S% U5 L, W速动比率 Quick ratio 7 j) P2 }! \$ ]8 H, V
酸性试验比率 Acid test ratio' f( V# s z6 }4 m" k4 Q
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5 q: \9 ^0 D4 y& ~& Q' S5 J9 T
（14）合并财务报表
9 e* _' w! Q" w% S# s2 q9 ~合并财务报表 Consolidated financial statements 0 z2 l% u2 Y( \* C' {
吸收合并 Merger 6 h% q v& @: @% L2 ~7 |4 w; V7 |' x
创立合并 Consolidation ' l) r7 i' H/ y! b
控股公司 Parent company
5 C* y# s& w2 ?附属公司 Subsidiary company $ F& H- {- B3 z4 @ x9 l: a: I* ?
少数股权 Minority interest : q8 b3 X/ l, \, u$ ~2 z7 i
权益联营合并 Pooling of interest
+ t1 [) m' i8 a+ W5 ]% h购买合并 Combination by purchase - P" b! X `; D5 W
权益法 Equity method
, s7 w: R" M% F' \成本法 Cost method 8 y, \9 R1 Z; M
; S# i6 I2 r7 `2 z6 |$ X% e------------------------------------------------------------3 X, ?8 B. V) \
（15）物价变动中的会计计量
( T/ m$ r3 C' B物价变动之会计 Price-level changes accounting
& z! M2 D1 i/ v一般物价水平会计 General price-level accounting 0 K9 f. |3 f" Q$ `
货币购买力会计 Purchasing-power accounting
; M3 V( k& q a% ` S! h# E统一币值会计 Constant dollar accounting
; }& n% u t1 _* Q( q: R历史成本 Historical cost
8 e( q% u- \3 `0 A |* J现行价值会计 Current value accounting
0 _* u& y0 {6 {现行成本 Current cost 6 m! J6 w( t' ]. [' Q; U3 M$ [
重置成本 Replacement cost ; ^: v# V8 R7 _
物价指数 Price-level index
' k: i3 y7 m$ |/ ~ H: I国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
- N) n) n H+ W# U1 @+ \7 @7 Y消费物价指数 Consumer price index (or CPI)
$ O0 ]( y6 G: g, L5 E批发物价指数 Wholesale price index
/ C9 P2 M) d# a% P% a- ^) L) r% H货币性资产 Monetary assets
) L4 A4 r/ E* A. |货币性负债 Monetary liabilities ! I T9 A& a* T/ L/ x* E
货币购买力损益 Purchasing-power gains or losses % C4 c# d3 _+ l/ w# X$ X" B7 ]
资产持有损益 Holding gains or losses
" U& ]6 Y* `9 m9 m4 X% Z: r未实现的资产持有损益 Unrealized holding gains or losses % l$ u+ b# i5 T3 ]" @3 v
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
