 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 # Y8 k) i0 G) F& ^6 C8 ^$ r) {
会计 accounting / h: S T' z7 \. I' l2 n# P
决策人 Decision Maker
: [. O1 I; s% r: q投资人 Investor
3 t& k8 f$ P3 e9 A9 t* Y股东 Shareholder + {0 v2 X/ L- a' O* f( w: J! r
债权人 Creditor 1 S0 \: g% H2 F8 E' q e
财务会计 Financial Accounting
* }) E. M7 ~8 C5 Y$ O7 u9 n p管理会计 Management Accounting
; m9 y M0 n( P2 q4 G成本会计 Cost Accounting
! _1 h+ x3 {( `私业会计 Private Accounting 0 q& E9 i4 J! v' v! w9 P
公众会计 Public Accounting
( |+ Z( y" n4 b! b注册会计师 CPA Certified Public Accountant
# \% L% B4 B; U) h0 K/ k# K1 C, |( ]国际会计准则委员会 IASC
e' r/ @- }, E3 o美国注册会计师协会 AICPA 6 P- z" L, Y; x
财务会计准则委员会 FASB
7 P: @% R' e$ j; H: u管理会计协会 IMA: R/ h" m! z0 z( p) ~: r
美国会计学会 AAA % D7 a& Y: V! m* q, n. Q1 X
税务稽核署 IRS
+ R) i+ Y5 ^+ M, f5 P; T5 }' z! i独资企业 Proprietorship
5 Z: h. s3 ~5 x0 W; H, z& m5 `合伙人企业 Partnership
j3 e3 ?3 E% m( t* r( c公司 Corporation + H- w! W- o! {( _+ N$ w
会计目标 Accounting Objectives ) v' V3 i! D) E9 _. g( L' S$ e2 e/ X
会计假设 Accounting Assumptions k. k& }* W4 J& E& U- z* h( O n' ?
会计要素 Accounting Elements " \- D( E* p/ L. F9 R O8 n& J9 i
会计原则 Accounting Principles 6 t/ j, ?) {' ]0 u: E: }' R
会计实务过程 Accounting Procedures
6 g5 p& g5 ?6 }3 m1 K: A# @+ w" s财务报表 Financial Statements 6 y: c# U/ p+ [0 k
财务分析Financial Analysis 3 ?, {: u* ~. f$ i7 [0 G
会计主体假设 Separate-entity Assumption
! U! u; a) q- D$ E N3 v货币计量假设 Unit-of-measure Assumption
+ s2 p3 [1 k1 y5 u6 k4 B" V3 A7 j! T持续经营假设 Continuity(Going-concern) Assumption 5 o; q- {" Z* m
会计分期假设 Time-period Assumption $ _) `, c. ^; j
资产 Asset
, y8 j! _5 x$ D f8 `负债 Liability 9 m' y; ] Y! M9 j
业主权益 Owner's Equity ' Y! b) l- e, H- Q7 N# _
收入 Revenue
- a2 W- y8 a- O+ K费用 Expense 0 o" Q5 M0 U- K: Y
收益 Income + u! u* H4 F( D: n i
亏损 Loss ! K5 N2 O# z( C/ q, H
历史成本原则 Cost Principle
% ?4 Q( {- j% k3 F) ?* R5 W收入实现原则 Revenue Principle
" {/ E+ X. x- b7 m/ H# [! d配比原则 Matching Principle ( k- }0 R! k& o4 g& v7 o; L
全面披露原则 Full-disclosure (Reporting) Principle / t$ g4 [. R; }
客观性原则 Objective Principle 8 z; v+ ]: V; x) W6 a# P) [
一致性原则 Consistent Principle 9 Z! ~& J7 v" p4 }6 r; _3 [
可比性原则 Comparability Principle / B3 f' A' \8 j' |7 Q9 L1 m. K
重大性原则 Materiality Principle8 z+ h* V8 H* y$ t5 x$ N/ Z
稳健性原则 Conservatism Principle ; a5 i8 U. t. B( ] e
权责发生制 Accrual Basis 2 Z$ j; x! o( [3 j; r6 @
现金收付制 Cash Basis 2 a( ~+ O) |( G- p* m9 e
财务报告 Financial Report
' }4 J- X5 ]# s5 A, r流动资产 Current assets
. I' _0 V1 O% m流动负债 Current Liabilities ; v8 b, N! ]6 p S
长期负债 Long-term Liabilities
7 d8 F: x5 ^6 r( D* R投入资本 Contributed Capital : h7 u+ Z3 k% z% X: G: i0 U, g
留存收益 Retained Earning
) S/ b( G2 i" s: ]" q0 i# T9 ^) `" n( L
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, F; f0 e" Z" m0 }+ g（2）会计循环
" k( t) s' d+ e( G! m# M会计循环 Accounting Procedure/Cycle
9 Z p$ |6 _; b) c1 K/ @5 s2 V1 I会计信息系统 Accounting information System 3 p9 R/ J+ s7 t/ `+ d
帐户 Ledger 4 R d, b$ W3 t3 F
会计科目 Account
, t* ?6 p5 Q0 F0 R3 ?/ |% h; t+ W会计分录 Journal entry
7 b$ z: _- Z9 @( H& _' n3 k原始凭证 Source Document
2 n' Y n f/ N8 J7 L日记帐 Journal
3 \# [' n5 d8 `1 b总分类帐 General Ledger
9 N) Y9 Q9 o$ m9 F, {! i9 {明细分类帐 Subsidiary Ledger
# [1 \+ L$ U$ V# k5 a试算平衡 Trial Balance 8 Q6 s# X: [- e9 X/ ]+ W
现金收款日记帐 Cash receipt journal
! ]+ k. x7 L+ C! @3 G' N现金付款日记帐 Cash disbursements journal
9 H6 k' u, ~4 z销售日记帐 Sales Journal
. ?# g2 Q; O k# j% t8 D' g( C购货日记帐 Purchase Journal V6 G$ O2 S/ p* m/ ~: w
普通日记帐 General Journal
8 m) }' M8 e9 I# Z4 r工作底稿 Worksheet 9 D* f0 U" Y0 R+ Y; A4 |" M
调整分录 Adjusting entries $ Y) M* ]$ i7 t) V4 _( Z6 s
结帐 Closing entries
0 {5 m! \1 ?$ G, U
$ F8 g7 h8 C- Y* U, F# T----------------------------------------------------------
$ W1 k- R V4 D* S7 Q+ p（3）现金与应收帐款
1 a; f }$ ~" W) [3 |3 K现金 Cash
# Y% a' j" o$ ~3 l& `# K- Q银行存款 Cash in bank $ N9 P0 M* t$ x0 B+ S7 G
库存现金 Cash in hand
0 ]7 Q& a) Y6 D流动资产 Current assets . q+ m( ~% T- r N9 c
偿债基金 Sinking fund 2 r- k; B; t/ @% k$ `! H
定额备用金 Imprest petty cash : y$ N/ A# O6 y" n: {
支票 Check(cheque)
! F5 l, u' b: @/ G7 z银行对帐单 Bank statement / S2 g/ m! f) e/ W5 O& S8 Z2 _
银行存款调节表 Bank reconciliation statement 8 _. h' W* {9 Y" C2 D% a( w' }
在途存款 Outstanding deposit ! j9 H2 G4 t( l. m" f$ ?
在途支票 Outstanding check 6 p) ^7 l3 n6 g8 _. j
应付凭单 Vouchers payable - C# l: ^/ K0 n& e( R& B; _
应收帐款 Account receivable & z# r9 G( t5 c6 E4 a+ S8 @1 d
应收票据 Note receivable ) W/ H5 r$ V7 Y ^. b- O" \& | _
起运点交货价 F.O.B shipping point
% V# ^% P) {0 f& E2 V目的地交货价 F.O.B destination point
1 o: h5 }3 f3 O8 q9 E商业折扣 Trade discount , _% E7 ^& j( Z# W0 A% U* _6 u
现金折扣 Cash discount
6 T8 q7 d, V* V! u" A+ W G7 v2 ~销售退回及折让 Sales return and allowance
' p( z0 X. Z `坏帐费用 Bad debt expense
& r% u0 k' p$ [5 V' H备抵法 Allowance method 3 I4 \: m! I$ G$ X
备抵坏帐 Bad debt allowance
, f& G8 c% d# E# {7 I7 E损益表法 Income statement approach 5 k4 z. A7 H, l. w! ?$ s
资产负债表法 Balance sheet approach " x1 b& K( D) L# A- b, w8 F
帐龄分析法 Aging analysis method : l8 }- w/ |1 n
直接冲销法 Direct write-off method ; [! \+ q( Y' j5 t: G+ L: v9 W- n
带息票据 Interest bearing note 4 k5 F& e n: M' O m0 V" ]
不带息票据 Non-interest bearing note + G0 B7 n' B) Z p
出票人 Maker " e" x6 n* Y$ ~+ O
受款人 Payee
, e6 a, ?0 C8 z* e本金 Principal
! n. w# a N4 k% d, n6 x! c( F$ \利息率 Interest rate ( `9 g2 m4 i5 n4 O4 h/ [
到期日 Maturity date & v# F* i. ~# O2 Q& y+ s
本票 Promissory note & T1 P$ Z! W4 z; k
贴现 Discount
: Q; I* S! g( ~ u( D8 e0 J背书 Endorse 5 W* N% T% v1 n( N6 ]# d
拒付费 Protest fee , u7 ^5 B, a# u+ n* K" j! O
+ c) Y$ x+ j4 ^' t! O7 O' v8 O
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! K8 J, {* `2 N- W（4）存货
: W: R4 Z/ t! k3 I A' x存货 Inventory
5 r+ K1 N! r$ q* `0 I3 c商品存货 Merchandise inventory
+ t0 f+ }2 e. F7 C8 c产成品存货 Finished goods inventory 7 N5 t& d, {1 G( M
在产品存货 Work in process inventory
1 {/ }, S1 ~0 u, j4 w) ?( \原材料存货 Raw materials inventory / C% H- ]# J: U( ]
起运地离岸价格 F.O.B shipping point $ v9 @3 N8 w0 P( \+ G; z
目的地抵岸价格 F.O.B destination 7 K" F! n1 C) z# t* O7 I* O+ d
寄销 Consignment
( ?& O) w) F, S E+ `3 n寄销人 Consignor
X% c+ C- h$ H# s6 x4 l承销人 Consignee ) `, L. e! j M
定期盘存 Periodic inventory
8 d* }' Z: \8 f) g% ]9 x& ?+ l永续盘存 Perpetual inventory
a: w; }5 I! V" y+ P购货 Purchase
: o/ I3 T: j. [/ Q2 V- z& A购货折让和折扣 Purchase allowance and discounts
$ e2 O- J* N: v% Z存货盈余或短缺 Inventory overages and shortages ; R. y- S! D; D( r0 H2 c
分批认定法 Specific identification
8 H) {# ]2 v) D5 v加权平均法 Weighted average 1 t0 G+ o5 B" i$ B( E' I
先进先出法 First-in, first-out or FIFO 4 L7 W, l, l3 _
后进先出法 Lost-in, first-out or LIFO
$ a, u0 ?8 m* {8 A( f# R4 w移动平均法 Moving average
7 j4 O( F& I0 v9 A& V8 s成本或市价孰低法 Lower of cost or market or LCM
, V! d/ H& \$ @! a, z市价 Market value
; _( I# H" N& Y) i+ a重置成本 Replacement cost 3 g5 ?9 a, N2 i0 z9 Z4 c9 A
可变现净值 Net realizable value
; m4 W! Q; \$ ?3 d5 K上限 Upper limit 8 U3 ]8 I8 |9 F3 a! u& k- t: a# b
下限 Lower limit ! j) X: T% ~0 U H- f/ k! ~
毛利法 Gross margin method
$ Z- C6 P% W& S. n8 {零售价格法 Retail method ' I- a$ q2 D, B7 b
成本率 Cost ratio
3 v& k! s7 s4 w* A8 i5 d
# ` I8 R# P" q- E9 B, Z& i------------------------------------------------------------
) a) [/ M" W' ^( A) S6 H/ p（5）长期投资 & I* c% @3 p; e2 u
长期投资 Long-term investment , t% p2 K$ M3 d$ x+ K; G
长期股票投资 Investment on stocks 8 T; s3 d7 L& b/ e) o
长期债券投资 Investment on bonds : y1 g1 L% g; V
成本法 Cost method , ^+ }0 m- A2 B3 `% h! \
权益法 Equity method
9 M! A. H$ c$ c; s合并法 Consolidation method 8 E+ Z+ }2 C, T" T" C
股利宣布日 Declaration date 9 ]& x. b6 N: Q5 P
股权登记日 Date of record
. f& `& X/ M9 j' W/ y8 H除息日 Ex-dividend date
3 ]8 j* t0 N' f" x9 i3 D6 A付息日 Payment date 2 P& ?. i# [& e4 I: p8 o/ [. M1 B7 e
债券面值 Face value, Par value , m( |2 I! L5 S' ~$ e
债券折价 Discount on bonds
3 y' @0 g3 \: q, B ]债券溢价 Premium on bonds
0 u9 O+ [! R1 Z4 e9 n" m1 C票面利率 Contract interest rate, stated rate
& X' R9 K. A5 x市场利率 Market interest ratio, Effective rate 6 E2 F' @5 f, i: t6 j2 I0 `
普通股 Common Stock
2 m# G4 ~8 J$ x- ?3 d: } J/ {! B优先股 Preferred Stock
- C2 n' [; j$ x0 r! n' Q) x现金股利 Cash dividends & C1 G, Y5 a2 K& ?& X, ~
股票股利 Stock dividends ; G3 ?. N* b& b5 [
清算股利 Liquidating dividends 2 s& z- y6 V( F+ p
到期日 Maturity date & C' A) f% \! l4 e. S
到期值 Maturity value } S9 k, w) b; j) s8 |3 }; K
直线摊销法 Straight-Line method of amortization
9 ~. }6 _( k" ]# n3 y实际利息摊销法 Effective-interest method of amortization
' B% ?8 [$ m# h( X0 s I" m
' n5 o [8 [1 Z0 K# d---------------------------------------------------------
! M" H9 ]: v7 y; Q! L$ x! t（6）固定资产 . r( n: c3 f6 D* G* s4 R
固定资产 Plant assets or Fixed assets / r2 @7 V7 p; ]9 N) U# u
原值 Original value 9 `) V6 i2 ?+ X6 X1 n+ x' }( v
预计使用年限 Expected useful life
+ U( u+ u+ x$ {! _预计残值 Estimated residual value y; _) v2 z4 {2 a6 v
折旧费用 Depreciation expense " A# W- d2 f5 Y6 m
累计折旧 Accumulated depreciation
2 T3 A/ T6 ?- ~$ j9 Q帐面价值 Carrying value
: f X% D" o: @7 _1 j$ P应提折旧成本 Depreciation cost
- W' M# z9 y, c! t' J6 } \0 J净值 Net value 1 X E; E# O+ z# A* m1 E
在建工程 Construction-in-process 6 t( V6 }, } a5 r7 r
磨损 Wear and tear ; V. p! j, v7 H1 D
过时 Obsolescence
5 u' Z& y. ?3 ]! ~" Z直线法 Straight-line method (SL) 5 M- W9 h1 v* E7 J" p
工作量法 Units-of-production method (UOP)
. \; K" P @7 G5 M: i D加速折旧法 Accelerated depreciation method
& W4 B M1 r1 B% s双倍余额递减法 Double-declining balance method (DDB) & ?& [$ V ^) _/ }$ q; u
年数总和法 Sum-of-the-years-digits method (SYD) / N6 v9 U& v! q8 P2 Q, e6 _
以旧换新 Trade in $ g; _& ^9 s* h4 G) {
经营租赁 Operating lease
) _8 \! T' k2 u* B融资租赁 Capital lease 7 X9 x0 z1 p& A2 X5 c; M# h" ]
廉价购买权 Bargain purchase option (BPO)
9 E8 h4 ~% F' ]* T/ Z. U F资产负债表外筹资 Off-balance-sheet financing
; H* L) w+ \+ _9 I最低租赁付款额 Minimum lease payments$ t2 c9 A! m# a2 |1 e9 J6 r6 t+ l
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& k4 R) [2 J3 a0 s: W# D3 x1 j: t（7）无形资产
+ z# N# h) L' m$ N! E9 {, K8 M无形资产 Intangible assets 5 M6 F, a9 T* s' E3 c" n
专利权 Patents
- V8 C7 j# a8 E9 z' R8 y商标权 Trademarks, Trade names
- C2 j w( e/ H, t著作权 Copyrights 8 O& w0 K4 J% [3 S' q6 v8 g
特许权或专营权 Franchises
% ~' g8 b: W9 G, U' ^1 B商誉 Goodwill 5 Y, r( X3 G% p
开办费 Organization cost
& j5 l& [+ s8 d0 e5 b5 v* B租赁权 Leasehold 6 J# _! Z3 i# X1 S
摊销 Amortization
1 c3 n2 R6 r" G9 K9 I+ Y) {4 `# L& g--------------------------------------------------------- U, ^; @8 l* @5 ?3 \9 {, o$ R: g
（8）流动负债 ! `; A N& j& F/ V
负债 Liability
7 s8 X) r5 u9 ~! m, w @+ @. T流动负债 Current liability
* v4 B9 P/ ?; Y5 i0 m- a5 a应付帐款 Account payable 2 y2 C% N0 E# C4 N. a
应付票据 Notes payable 5 `" {9 S! H# Y* C
贴现票据 Discount notes
3 D G# x x1 |- H3 V7 @$ X长期负债一年内到期部分 Current maturities of long-term liabilities
6 Q E7 R/ s/ J& {( a应付股利 Dividends payable 1 u& ~) {7 L" ^/ |, p. Z D
预收收益 Prepayments by customers 7 J" i( \9 D$ ?2 F$ y
存入保证金 Refundable deposits
# M F3 c4 M9 H1 x1 v9 t* ^应付费用 Accrual expense ^& f7 T7 d) G' p
增值税 value added tax
p' f4 {/ ^- W* _营业税 Business tax
1 l h! v6 f2 D! j6 p$ ]应付所得税 Income tax payable % V' ]( K- |+ U4 ^4 K' _6 |
应付奖金 Bonuses payable 4 c1 G o2 d, @1 `3 h! x. x
产品质量担保负债 Estimated liabilities under product warranties ' G; o6 b8 t" ?% R" J
赠品和兑换券 Premiums, coupons and trading stamps . {9 k* k- P' x+ Z6 g6 p) ?4 K( {- {
或有事项 Contingency
8 E' Q4 _) w4 Z或有负债 Contingent 7 P4 j' p& w- K* `
或有损失 Loss contingencies
/ g9 B. n( \# o; O* o$ b或有利得 Gain contingencies
- s6 r# s# ]" H; _, D4 b永久性差异 Permanent difference % A; h) X6 i* Q. y7 X. r/ w' N, B
时间性差异 Timing difference
# _' r5 c3 s W& i L应付税款法 Taxes payable method
3 u$ m9 z1 y4 N- R* `3 k. Z; J纳税影响会计法 Tax effect accounting method
+ r, |7 ^! q4 l- L; w% ]$ P( ]递延所得税负债法 Deferred income tax liability method
6 @9 U$ m; Y* J3 e* U8 l! a) @- t t: |8 }8 i8 e
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（9）长期负债 R# h# I b7 C6 h \
长期负债 Long-term Liabilities
3 h5 Z# Q9 I# A4 h& D应付公司债券 Bonds payable
$ u9 e# } v- ]! |有担保品的公司债券 Secured Bonds 1 n9 R% f _- V( s/ c! I/ R
抵押公司债券 Mortgage Bonds - B2 `6 i" } d& V/ T; X' r; t
保证公司债券 Guaranteed Bonds 2 Z1 i# n) W% d$ C$ \ [' ^% t
信用公司债券 Debenture Bonds 9 ?7 g& ^7 f7 L( F( n' \
一次还本公司债券 Term Bonds
7 U {2 h; g' l分期还本公司债券 Serial Bonds
8 _8 h5 E% V" y3 H可转换公司债券 Convertible Bonds
3 H( F" ]: q9 w9 @可赎回公司债券 Callable Bonds
B1 H3 q3 t# x/ q1 u4 W' Y& M可要求公司债券 Redeemable Bonds
7 C3 u5 C8 F4 e# W+ |, n) h9 t% T" [记名公司债券 Registered Bonds ; H" E) A) H- f9 {+ l. n' X
无记名公司债券 Coupon Bonds 5 d& Y7 W. V) g+ R3 j
普通公司债券 Ordinary Bonds % E. j. R: S- c/ M, G5 m
收益公司债券 Income Bonds
7 O1 G0 H1 X0 Y4 x; R" T8 [" |名义利率，票面利率 Nominal rate - N3 q; D0 c5 F: f
实际利率 Actual rate
3 _- b. R7 h* \0 n4 ^5 e有效利率 Effective rate
" J7 g0 u- G1 U2 @- E7 b溢价 Premium
% d6 A7 h' B5 Z4 J$ z折价 Discount 4 M b: h9 C4 n+ E
面值 Par value
- U2 }# Y% G2 N' @直线法 Straight-line method
% O- l$ R7 ~2 N7 ?+ B1 d5 o实际利率法 Effective interest method ( c6 x% K( l' [* w$ s6 n
到期直接偿付 Repayment at maturity & ?! l Y* k- l4 X
提前偿付 Repayment at advance
" W$ U5 t' o R! S, H# O$ a5 Y偿债基金 Sinking fund
5 z9 q# o) }4 u' u% n5 v长期应付票据 Long-term notes payable ( t8 H* j" M$ L0 v; H3 g9 P' V9 c$ n2 `4 D
抵押借款 Mortgage loan, h' g% m- i$ l+ r1 O5 l0 c
-------------------------------------------------- J, S+ Z9 }7 m: W2 u
（10）业主权益 - J1 t( a4 S9 h5 q: m. |$ t
权益 Equity $ }, }/ {5 g$ l% q2 E w! N! k
业主权益 Owner's equity
. m0 Y+ U# U9 W) l* K3 \股东权益 Stockholder's equity
3 z& _4 T9 I+ R9 ?7 F5 A投入资本 Contributed capital ( J" ?9 n$ A3 l# M1 @: y# {; c0 N
缴入资本 Paid-in capital
1 i& \0 _* T- p5 W5 Q2 @8 U股本 Capital stock
( Z1 Y. E, R. G8 J资本公积 Capital surplus
6 Z" B. w8 Q! O$ S. H, n8 ~留存收益 Retained earnings
1 a/ b4 {3 v' g; |- ~& I核定股本 Authorized capital stock 4 F* O7 Q7 `+ b5 \$ h
实收资本 Issued capital stock ; Y" w K! n' c5 r* l' K7 D
发行在外股本 Outstanding capital stock
2 Y& e$ y7 _: B. p2 [库藏股 Treasury stock
5 ~' A3 `1 c- M$ X5 Q! u普通股 Common stock 1 S+ |8 S( E! a, \5 s- c
优先股 Preferred stock % z1 X2 `9 I" Y/ v% U
累积优先股 Cumulative preferred stock
f- o2 l; G% `" p% r8 L& J非累积优先股 Noncumulative preferred stock
! @' m3 B P# M/ Z完全参加优先股 Fully participating preferred stock
5 K. z ^) a1 a7 _3 `3 ^, L8 r' R部分参加优先股 Partially participating preferred stock
. b' P4 M+ J8 Y- C( t# P! x8 U非部分参加优先股 Nonpartially participating preferred stock - X7 x0 V9 v* k0 y* U
现金发行 Issuance for cash % g6 k, A8 `$ s; o
非现金发行 Issuance for noncash consideration
T/ H1 N. j$ J# t股票的合并发行 Lump-sum sales of stock , X! X* ]6 O8 e/ F' {: Q
发行成本 Issuance cost
, ^) Y; H% M( e' `成本法 Cost method + `4 Y& R$ x* f1 f2 a/ r6 N
面值法 Par value method
) g0 b, b6 n7 j捐赠资本 Donated capital
2 d$ M8 E9 n( l4 @: I盈余分配 Distribution of earnings 8 {( E, |6 s. r8 e0 z- w
股利 Dividend 5 }* U: Q( ]( m! S F# L
股利政策 Dividend policy
& n" X9 g* z- x' U$ p# R宣布日 Date of declaration
3 P, _( [" `) ?& N: d5 }- y, f股权登记日 Date of record
+ p- s0 w7 d$ G; T除息日 Ex-dividend date # c. v/ s& M* |
股利支付日 Date of payment
7 M. X8 O5 ]7 |( g/ w* w3 A现金股利 Cash dividend - X& x3 e7 I: O# n5 S
股票股利 Stock dividend " [. Y5 |2 M. v
拨款 appropriation
! B8 H D7 C) O" W, N- P------------------------------------------------------------2 o% T- G5 k; Y5 x% {
（11）财务报表
# j; H0 @/ W% s# @6 [财务报表 Financial Statement ( r% k8 u7 y4 T/ b8 U
资产负债表 Balance Sheet
9 ]# K: G* ?: h( j: R c: K收益表 Income Statement
, J( n! C) u6 _0 J4 @帐户式 Account form ' ^9 E$ X9 `$ D2 j! e0 A+ D6 r# F/ v
报告式 Report form
" e7 L! Y% s! s* f编制（报表） Prepare * D) s& L" t$ l( |& d) I5 T% M
工作底稿 Worksheet
! ]+ J- \2 B6 ^* O: P/ f, y( g多步式 Multi-step
1 d8 t" R+ g* k: I3 T5 f单步式 Single-step 8 B' N) {9 ?1 |$ O. W$ \+ W
----------------------------------------------------------- i [+ e" A- x3 P( ~! }
（12）财务状况变动表
: E: A5 h, q: O" i& r# Y财务状况变动表中的现金基础 SCFP.Cash Basis 3 }3 N! }- W8 ~; R: Z( Q" [
（现金流量表）
" J# ?2 g& e t# k: M* a财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ' `2 V* o2 o+ ]( h5 o" J' l
（资金来源与运用表） 7 e4 D9 x- Z, r3 g0 t
营运资金 Working Capital % |) ]1 }! r0 Q8 F# G! Y0 A
全部资源概念 All-resources concept 1 |0 P& c0 W5 G
直接交换业务 Direct exchanges
6 @5 V# n3 P1 a* ?: s正常营业活动 Normal operating activities
" }: o1 r5 x8 Q H财务活动 Financing activities , {7 T7 B2 o0 V% D1 b; o
投资活动 Investing activities , G2 t, e9 b% j% ?
-----------------------------------------------------------
" t6 a. Y1 Y) s& k( e1 D（13）财务报表分析 % a- y" |2 h' A, |: O: g, P
财务报表分析 Analysis of financial statements
1 \$ a- j7 m3 n0 c3 }: S: W比较财务报表 Comparative financial statements 5 Y; e" U7 w; W+ Y5 H$ c, H/ ^
趋势百分比 Trend percentage : v9 E; P% [. {
比率 Ratios * A9 c7 ?( H i
普通股每股收益 Earnings per share of common stock , A! d+ [3 I* B. a" i% ]
股利收益率 Dividend yield ratio : B2 w3 U9 ]" h: ~6 U
价益比 Price-earnings ratio
" P9 l! g' x; e% b: J3 H普通股每股帐面价值 Book value per share of common stock
' `, s/ h5 ~4 ?, x1 ^- K* X资本报酬率 Return on investment . o+ U6 [8 R' ~' O& \ ]
总资产报酬率 Return on total asset % w4 Y: g+ a# r& W4 i
债券收益率 Yield rate on bonds
, G( u: G Y9 X7 o) G% O已获利息倍数 Number of times interest earned
; T2 t, v( \& i, a) Q, m债券比率 Debt ratio . }* J) L7 R" z* |$ O
优先股收益率 Yield rate on preferred stock
# }4 Z4 D' J: f) m- b营运资本 Working Capital , h$ v& ^" }; M* ~1 P' ~& V8 Y
周转 Turnover " [( e0 b: N5 ]* i+ M. l
存货周转率 Inventory turnover N7 t+ X2 G9 V
应收帐款周转率 Accounts receivable turnover
6 V7 q U0 M' F- P. b1 R2 B& M流动比率 Current ratio
7 K; b! u( g ^3 q$ [% W) V6 {速动比率 Quick ratio
0 }/ b- T: M( U) s5 n% E+ V酸性试验比率 Acid test ratio- k) m9 }: k L
------------------------------------------------------------ 7 `3 N( d% J- g- X) t/ ]7 G
6 l) y) ^% B# i2 i6 U7 P
（14）合并财务报表
/ H9 K1 ? L8 a7 E2 A, Q- C6 W. B0 D合并财务报表 Consolidated financial statements # h5 m9 J. n0 ?5 x, n5 W7 J6 Z
吸收合并 Merger
: w" E! k# }% k& k/ A创立合并 Consolidation
. A& S# C, s4 i2 }2 e+ b控股公司 Parent company - c* [- h! \3 S5 p7 U. |
附属公司 Subsidiary company
; S; w! y$ }: p+ Q+ S7 X$ I少数股权 Minority interest 7 c+ A& `$ R3 Z7 M7 V% l1 o
权益联营合并 Pooling of interest 4 s8 T3 z, @/ m' C) D% _: n5 i9 s
购买合并 Combination by purchase . u- `# \2 l v3 H$ J8 d8 a/ i
权益法 Equity method + h' w4 x$ n# m! ?1 p! x
成本法 Cost method % g4 n$ K9 E) l* E0 N# O
# ^4 q' b: N( p f( l% d
------------------------------------------------------------
4 Z: j2 m+ E3 A& m2 L5 M4 N5 ^（15）物价变动中的会计计量
' g3 V2 i# y' ?$ P- k物价变动之会计 Price-level changes accounting
" Z/ }/ \4 D& x" U6 b0 r7 a4 b一般物价水平会计 General price-level accounting " ?" Z) u! A0 q! f) u
货币购买力会计 Purchasing-power accounting 3 F# I' I4 x1 ~ Q0 X6 W R
统一币值会计 Constant dollar accounting
" A5 T$ j1 ^1 x/ H历史成本 Historical cost
% N0 b: u. ? ]$ q( u" W" U% e$ i4 Y2 \现行价值会计 Current value accounting
+ {# t5 A4 R9 E4 d8 W! h7 _现行成本 Current cost
9 W" M# ]" o% Q B# {重置成本 Replacement cost ! g2 }$ I9 v+ i" M
物价指数 Price-level index ( L% d" W* A% i- L
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
( \ I* T6 a3 V2 v9 R1 P6 r消费物价指数 Consumer price index (or CPI)
3 i) a2 F# G7 A& f批发物价指数 Wholesale price index
+ ^( T3 H0 H: h- I2 ~! I货币性资产 Monetary assets / P4 E9 J- s5 _" `8 y f/ k5 F
货币性负债 Monetary liabilities
" x. n+ @! Z- a5 G/ e: m4 d货币购买力损益 Purchasing-power gains or losses
) w- d2 H2 `" \3 S' |+ @# p资产持有损益 Holding gains or losses
Y% o' d5 k G9 F, M& I7 }未实现的资产持有损益 Unrealized holding gains or losses ; @8 U; Y4 H- c' X5 v0 I
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
