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（1）会计与会计理论
/ L* a. u8 ~( N- \会计 accounting
. `, g5 B4 R' b- k7 G决策人 Decision Maker
L: |$ o, x. y' T6 L. z投资人 Investor 4 n$ o6 L& _# M) q7 w0 ?! f
股东 Shareholder 7 [6 l+ P. l1 k7 C- F
债权人 Creditor 6 c1 K# Y& d: a" b4 @( ~; a% m% v4 k
财务会计 Financial Accounting : h6 |4 ?* W. W1 s( _" ~
管理会计 Management Accounting l4 c2 h' G: f- e! x7 D7 V
成本会计 Cost Accounting - j- ~; p5 J' _ Q: L
私业会计 Private Accounting & k% C: z+ ]* e6 F& I! t" q3 W/ h' ? W
公众会计 Public Accounting ' `; n$ d$ _6 X2 r7 q
注册会计师 CPA Certified Public Accountant 5 k9 r3 k$ K# a/ C9 \
国际会计准则委员会 IASC C, Z( o! A7 k) ^- s3 @1 }- F2 f
美国注册会计师协会 AICPA
/ r$ E: P" R9 o* ]* f财务会计准则委员会 FASB 0 y5 F2 J/ o! @3 ?2 w1 X2 T6 c
管理会计协会 IMA
9 W. P8 I5 `( x" q7 q3 M) C美国会计学会 AAA
2 c' Q3 Q5 Z! s/ u税务稽核署 IRS
5 J- b% K9 |7 _; u- Q6 I独资企业 Proprietorship + F- l& U9 q9 T, b: p
合伙人企业 Partnership , p! v# e5 D2 A! |# s- U; b. G
公司 Corporation % ^# ~$ C0 T; Y& \/ G/ O% F: z' C
会计目标 Accounting Objectives
' Y: B; R2 j/ r9 l* p" y会计假设 Accounting Assumptions 9 k2 Q; O/ c, }) a/ U
会计要素 Accounting Elements % Q8 Z& W6 N' K! ~. w G- ?6 |" r
会计原则 Accounting Principles
$ E! L; Y4 I% x; ]6 i9 Q会计实务过程 Accounting Procedures
! g/ K1 R: T% _8 R; X财务报表 Financial Statements ! J$ d5 u) ] t+ D
财务分析Financial Analysis & c+ \$ G+ N$ C% p+ U6 ^! |- v H
会计主体假设 Separate-entity Assumption
. \7 k# \% ?0 f4 Z) K8 G! u货币计量假设 Unit-of-measure Assumption / L$ k. T& v! |3 ~, D) D
持续经营假设 Continuity(Going-concern) Assumption
/ |) f% i& Z9 U会计分期假设 Time-period Assumption 9 {5 R( m0 g8 x; z) t% W0 m- R
资产 Asset
3 P9 ~" m) G. J5 g0 d4 W6 Q负债 Liability
5 a+ q4 X$ [2 s业主权益 Owner's Equity 2 k: ?7 r, `. g! A5 X. I: Y$ t/ f
收入 Revenue 2 @5 w# q: g0 O7 ^
费用 Expense 8 q2 k5 h/ M( j8 M" A
收益 Income , v2 K$ A& ^, {6 W/ {! U4 B
亏损 Loss . Y/ w, H. D; B. z- w
历史成本原则 Cost Principle " p& A- m0 o4 Z# ~" g' q
收入实现原则 Revenue Principle
# I: P6 H, W; h/ f$ ^配比原则 Matching Principle
* S) q% Q4 a& V1 Z w j+ Q& q全面披露原则 Full-disclosure (Reporting) Principle
$ f* f% s: h ], j3 _4 U7 h客观性原则 Objective Principle
% V) L& E$ V0 L u3 W0 i1 _$ X7 }一致性原则 Consistent Principle
) l6 A1 s) H* R5 q+ P4 ^可比性原则 Comparability Principle 5 T3 L1 g/ @9 v1 @5 j: S2 H/ ?
重大性原则 Materiality Principle9 i9 ?8 q" N$ Z1 j; E
稳健性原则 Conservatism Principle
# Y7 y5 n6 `1 E' u8 |4 f权责发生制 Accrual Basis 7 {2 W; L6 k* O5 ]/ ^3 H
现金收付制 Cash Basis
0 o5 j1 R$ n- N) v$ K7 L财务报告 Financial Report
3 w# A3 ]& u2 m" f6 Q% i/ N流动资产 Current assets
( C6 `+ K, u4 _% u( }. X# D/ T流动负债 Current Liabilities + p/ Z; J- E; O: R7 \
长期负债 Long-term Liabilities 2 g M8 ~& d+ Y2 A l; R8 a% S
投入资本 Contributed Capital
: r Q9 r8 ?2 Y留存收益 Retained Earning
u- s5 L! `' \- V+ C7 n2 B3 j: B& ?
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' r7 h1 C4 w9 N+ ~* Y" w- X$ F（2）会计循环 , [+ h" Q4 i2 r& v* ~ z T- v
会计循环 Accounting Procedure/Cycle 4 T2 ?( }( R& u, C
会计信息系统 Accounting information System
7 w1 j% A# N9 J" ]" `( F$ G帐户 Ledger ! c% r: b: [; S8 N
会计科目 Account 4 r* f& }. Y8 T4 v( j4 q9 @8 u
会计分录 Journal entry
3 ~) U9 e% j0 p3 i5 s原始凭证 Source Document & S6 f( ]) l; c7 O
日记帐 Journal , {; Y' U; G+ h8 J- ~' A
总分类帐 General Ledger
+ u7 w- W) [7 Y |( B明细分类帐 Subsidiary Ledger , F- @2 v1 A/ c9 c) K9 N$ U
试算平衡 Trial Balance 6 @2 v2 c! C5 G6 I6 S7 }. s4 R
现金收款日记帐 Cash receipt journal
+ p8 {1 S4 d/ i7 l0 {& A+ _现金付款日记帐 Cash disbursements journal . }# D: @7 l, P! V9 k4 t- F; f
销售日记帐 Sales Journal % a' o( V, F# H2 Y
购货日记帐 Purchase Journal
$ n, t1 O/ I" P9 r0 k5 y# C( N普通日记帐 General Journal ) z) @0 q5 z7 v- h$ q3 K; l
工作底稿 Worksheet
7 s' |- H4 l: u2 P调整分录 Adjusting entries / c2 t1 f+ a# e U
结帐 Closing entries - u$ B4 I6 j: ?2 n
, p7 O! k% G7 d: t+ H, F----------------------------------------------------------
& P3 \. M% K( x（3）现金与应收帐款 + W2 O9 I6 U8 M3 A8 ~6 \* s
现金 Cash
% C2 l' r% y* b" w银行存款 Cash in bank / d4 A: J: I$ G; P
库存现金 Cash in hand 7 A1 Z0 ~( {3 H
流动资产 Current assets
" S& s0 ~) b" L* |5 {$ @偿债基金 Sinking fund 1 ]. @6 d+ i7 d. w; r/ A
定额备用金 Imprest petty cash $ h8 l) \1 B4 Q
支票 Check(cheque)
' ]2 e; Y4 p6 d- l银行对帐单 Bank statement & [2 g! l* I, T ?. p
银行存款调节表 Bank reconciliation statement p3 B! Q t1 l. {# _) s
在途存款 Outstanding deposit ; y. e6 V f/ A/ i
在途支票 Outstanding check
+ _, ]; ]6 E' R, x( q/ a应付凭单 Vouchers payable
+ ]' H# \- }) B6 c. T* x4 n( K2 J4 n# w应收帐款 Account receivable 1 n6 `1 h/ H7 d0 u3 b6 \& f
应收票据 Note receivable
4 X2 _4 S1 I/ E& Y6 ~起运点交货价 F.O.B shipping point
9 l. G& P( f+ E" r( O4 N3 q0 w目的地交货价 F.O.B destination point 9 z# T4 ?, W1 |: x
商业折扣 Trade discount j" v1 i8 P6 T, ]% O
现金折扣 Cash discount
4 ~; j" U6 a1 `2 Z销售退回及折让 Sales return and allowance
/ S+ _) P2 Z" V9 f坏帐费用 Bad debt expense ( n. V' J; L. L7 ~- v5 ^7 N
备抵法 Allowance method ' D9 p; b: O2 S
备抵坏帐 Bad debt allowance
# c7 H, S4 `! K% k; f. G& r l损益表法 Income statement approach
7 D6 D" B9 }8 @5 R/ ^1 Q8 F9 m- k. S资产负债表法 Balance sheet approach
" p7 M" ]) P- y; D2 t b' ]帐龄分析法 Aging analysis method ! ?0 p! ~+ l% E! g
直接冲销法 Direct write-off method
9 J0 p. `; _% R+ k# Y" W" g带息票据 Interest bearing note / W g# d! h8 T
不带息票据 Non-interest bearing note
4 V8 e, m. e! V( h u出票人 Maker
. n! t( D6 s% I% s# h受款人 Payee 3 P1 |* p3 \' S. g
本金 Principal 2 f+ ^( U+ |3 C k( R
利息率 Interest rate
5 r" D) g# G, I7 z9 n% z4 I, T# _到期日 Maturity date ( T7 I* p. I+ B: I
本票 Promissory note
* S6 Z6 A: h _3 n4 v贴现 Discount
, M, K# a1 g4 q6 i8 n4 [: H背书 Endorse . U6 w. b% l: G$ e, ~5 J
拒付费 Protest fee $ d& t4 G2 M$ N1 g! w
X/ L' X% X( C% c( L------------------------------------------------------------% L: A, B6 m' h! V( ?; v
（4）存货 Z& Q* r4 S5 p7 W
存货 Inventory ( L I# u' f* J3 q9 a" `7 ~) a9 D
商品存货 Merchandise inventory
! h) V6 A, g3 B5 B: m4 s8 T产成品存货 Finished goods inventory
' L+ V+ n1 G5 E/ n0 c- k6 k' }在产品存货 Work in process inventory
5 g- @% k9 n4 U$ H. G, q. M原材料存货 Raw materials inventory 2 N3 z5 h, W% u [& i( B
起运地离岸价格 F.O.B shipping point
& H" @0 [0 E; G/ @+ s# t( t目的地抵岸价格 F.O.B destination
% F* q% p1 U! H0 k3 C% k寄销 Consignment
% I7 L9 y W9 V0 t) J8 p# \寄销人 Consignor
9 E( j }3 M# Q" ~8 W1 ~承销人 Consignee " a+ v. T- s0 Q' U
定期盘存 Periodic inventory
3 W4 k* Y) {7 f! I永续盘存 Perpetual inventory! U! _, f. B* d$ `4 M! U [0 ]
购货 Purchase
2 n9 D& p3 B5 _0 c4 T购货折让和折扣 Purchase allowance and discounts ) h$ @4 w5 D7 r( Z! R/ @
存货盈余或短缺 Inventory overages and shortages
1 `0 I8 z0 k( U3 \1 l. a分批认定法 Specific identification 1 m3 G& }, B8 P. a1 \" E
加权平均法 Weighted average . q/ I# P* r4 t% f" k* E6 e0 A* J
先进先出法 First-in, first-out or FIFO 4 y9 Y0 q' j& M1 L+ [! ^
后进先出法 Lost-in, first-out or LIFO : J' ?& c5 p, ]2 Q
移动平均法 Moving average
* j2 Y6 `/ z: k- p( O6 Q* m成本或市价孰低法 Lower of cost or market or LCM 6 D. J! m7 H% w! i
市价 Market value 1 |8 b. B/ \2 M& g6 I
重置成本 Replacement cost , v9 p' F/ X4 d7 S' k2 J
可变现净值 Net realizable value ! b# w% V6 Y& Y Q0 ?! q3 X8 Z! P
上限 Upper limit % z& w+ \5 D' c# g0 H
下限 Lower limit - O9 j# y p* r$ f; z: l' |" t
毛利法 Gross margin method
+ \ Z" S% ^' p9 o) P3 y零售价格法 Retail method
4 L1 _1 X( Z" T. r( O( r" B成本率 Cost ratio ( _: M9 J8 [# g5 Y6 a2 i5 s3 M
2 H8 j2 T' u% b& C: W+ M+ ?. {------------------------------------------------------------ r W& ]. V f; n
（5）长期投资 , |) T! P( O7 G6 i
长期投资 Long-term investment
% q6 @: F1 z% J, z6 B长期股票投资 Investment on stocks T9 h* U3 R, y# z8 \% @6 D Z
长期债券投资 Investment on bonds
$ |: N$ S8 {- a1 D4 @成本法 Cost method
' h3 e+ P& W9 m4 n权益法 Equity method . b o9 u* @6 J( d
合并法 Consolidation method 1 j% r, j ~5 O' a+ B' v/ b8 R
股利宣布日 Declaration date
+ x. A& d) N \1 `股权登记日 Date of record : J- F7 m) j- Q1 t, _
除息日 Ex-dividend date - v( ~- T1 ]4 Y7 b1 R7 d
付息日 Payment date ) J# U7 i* Y2 M1 P! D
债券面值 Face value, Par value $ ?2 p# s Z, ?, i7 ~/ q8 {/ e8 R$ A/ g
债券折价 Discount on bonds
# O9 U) _8 _. u, v6 V; A债券溢价 Premium on bonds 1 V, Z# ?& N) G/ M9 H* @* J
票面利率 Contract interest rate, stated rate
3 [; L7 Z8 N1 w市场利率 Market interest ratio, Effective rate
9 s1 b. D* s, E; H+ R) _; h普通股 Common Stock
8 Q9 r3 r6 ~4 `. ^3 O优先股 Preferred Stock : K; h) P1 J. k" g3 @; B
现金股利 Cash dividends
5 A( ` k. [# f8 c( N4 q& L! q& M股票股利 Stock dividends
) T4 D# y- [6 C, }清算股利 Liquidating dividends
& U8 c# r& a8 j6 h* m到期日 Maturity date ' r! v" k2 Q% ^, y; X& B: a
到期值 Maturity value ! `# w: L2 r e
直线摊销法 Straight-Line method of amortization & ?- W9 ^. F& {3 D+ G) x/ j5 P
实际利息摊销法 Effective-interest method of amortization
+ k" M% I; I: c7 U7 F9 v5 b2 ]# l% g7 E
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（6）固定资产 3 K1 X* @5 l/ @# L2 b: N
固定资产 Plant assets or Fixed assets
6 {: m1 m2 N: t3 ~原值 Original value ' g/ {+ \- r$ g% f- b N' u, G
预计使用年限 Expected useful life
; a/ v; ?7 r; D }8 C预计残值 Estimated residual value
( ?/ E2 b5 r. q+ K折旧费用 Depreciation expense
) J: D! D% X& |9 {9 |- j累计折旧 Accumulated depreciation ' U* W9 F& \ U
帐面价值 Carrying value ; Z& A: h4 V5 N4 l" W1 }, C( C
应提折旧成本 Depreciation cost : i& Q7 P" C R. a! ~ p
净值 Net value
[% A8 V' `5 l5 t9 S6 P( I在建工程 Construction-in-process
4 P0 `, n/ P; C+ r l. _磨损 Wear and tear
. n9 m0 ]' g$ }( O7 h& v, o) p! }9 e过时 Obsolescence
2 X1 j' Z/ K7 V' e( d直线法 Straight-line method (SL)
) [4 f w( i: i& z6 L, q# s" I工作量法 Units-of-production method (UOP) 0 D* C' b$ F+ L; ^8 C
加速折旧法 Accelerated depreciation method 0 @! l6 U0 p! Z& l) Q7 u
双倍余额递减法 Double-declining balance method (DDB)
* I! `4 b; i/ u年数总和法 Sum-of-the-years-digits method (SYD) + S# K1 I0 s) W/ r! @9 _) G
以旧换新 Trade in
' K. a8 f5 W7 E+ b P, p/ u经营租赁 Operating lease
6 j+ ^1 o- J* Q; {" u% p! ~融资租赁 Capital lease
6 r' `% s$ @# r1 i廉价购买权 Bargain purchase option (BPO)
+ }# o d! H9 M& a) t/ l资产负债表外筹资 Off-balance-sheet financing
; W! Y$ G; F, r8 n: g: G# r最低租赁付款额 Minimum lease payments
3 T+ E O1 r) U4 j( ]--------------------------------------------------------
. y& Y6 C3 A, \. D（7）无形资产
: Z' a* `( K5 {1 }无形资产 Intangible assets
$ k% H0 u* b) T6 U专利权 Patents
) I+ p {+ N# R6 E* e2 _8 |商标权 Trademarks, Trade names , l/ G" u8 `! Q0 {: k5 U$ D
著作权 Copyrights / N, B% a5 W7 y$ ^
特许权或专营权 Franchises
7 x5 s8 J2 y% K商誉 Goodwill , w! }+ y! [; V
开办费 Organization cost
3 ^/ w$ j4 W8 |( M' I1 b. t1 l, F租赁权 Leasehold . r5 c* o9 i6 c
摊销 Amortization
5 x' ^# e6 z- m G* t( Q/ ?7 W--------------------------------------------------------
" P& U) d" f* M6 p（8）流动负债 . @8 l( ^/ @$ o2 E8 A* |- W9 ]' o
负债 Liability B+ l P8 g% ]6 S* A
流动负债 Current liability 0 i3 h" x; Z1 m/ \! l7 O
应付帐款 Account payable
; x" P" O# {( q& h7 G. `' u/ w应付票据 Notes payable 8 }* |' y+ I0 N/ R/ @5 Z
贴现票据 Discount notes
* G8 s3 z" b& T$ K$ c长期负债一年内到期部分 Current maturities of long-term liabilities2 b' g1 a5 I6 B5 r3 \+ X2 u' y, o* f
应付股利 Dividends payable
0 n u- D1 Z y5 Z" `预收收益 Prepayments by customers
' i9 I8 w" Z) l t& C存入保证金 Refundable deposits
" w! _1 }$ @7 I( y$ T应付费用 Accrual expense 3 }- |& S; Y: b( p: t, l! Q! g
增值税 value added tax
8 L- d- P0 j0 T3 Z3 v8 x& N2 H营业税 Business tax 8 g" G/ I$ E' s9 k1 o% N
应付所得税 Income tax payable # H' _5 M0 I2 W
应付奖金 Bonuses payable " x7 i: @$ o: Z, U/ T* B
产品质量担保负债 Estimated liabilities under product warranties
% Z: n5 s$ a) e/ ]2 K: k2 G赠品和兑换券 Premiums, coupons and trading stamps 9 {9 O( U$ B1 J! {& `
或有事项 Contingency ' V: e: v& x+ D& n% ]% _$ [
或有负债 Contingent
7 {# }) F8 b; G4 g或有损失 Loss contingencies 5 d2 u1 @; e1 u
或有利得 Gain contingencies 0 l8 u7 o5 F3 J8 y
永久性差异 Permanent difference
% G, i0 z2 n9 h# U& k* r* }时间性差异 Timing difference 4 {; C. m2 r+ J2 A4 @
应付税款法 Taxes payable method ' _* ~* _' d" D( j
纳税影响会计法 Tax effect accounting method
7 E9 c( U8 ]3 ^# f递延所得税负债法 Deferred income tax liability method $ T+ j! j& v. f* w5 l# n) l
+ [6 a; r' w4 D& t+ K0 D% t( f9 r
------------------------------------------------------------$ k+ O# E& p+ ~+ e) Z$ ]
（9）长期负债
+ E% X5 B/ h- n长期负债 Long-term Liabilities
7 g$ H( B0 h5 h# h, }应付公司债券 Bonds payable + z0 A6 N/ O0 u2 J( o& T, ~
有担保品的公司债券 Secured Bonds
# R: m+ I4 ~6 ^! w3 h6 v; U抵押公司债券 Mortgage Bonds
+ P" l3 B7 P( V1 \ G# m8 Y6 l/ G保证公司债券 Guaranteed Bonds
5 r) J+ c/ Z: w! X信用公司债券 Debenture Bonds % |' w2 U! p* q; s* S
一次还本公司债券 Term Bonds 5 E+ M, x# T0 x/ }( \
分期还本公司债券 Serial Bonds
5 W5 }. v5 A! T7 |: H# ]; V可转换公司债券 Convertible Bonds 7 A3 f3 E+ F2 v! X0 d' h, X& J
可赎回公司债券 Callable Bonds 9 j* w1 d+ M8 ~0 d9 ]6 g1 }. Y
可要求公司债券 Redeemable Bonds % p+ {, {1 ]" ?$ X$ ~% d
记名公司债券 Registered Bonds & E2 |( f% |$ q$ }+ A: E4 \5 v
无记名公司债券 Coupon Bonds 7 a; Q% {: E# N* x+ U9 [9 k2 j
普通公司债券 Ordinary Bonds 8 }" X: F( B8 |5 `( E/ s
收益公司债券 Income Bonds : o' g/ z5 S& L# w) g; `
名义利率，票面利率 Nominal rate % q7 ?6 \: e/ n5 h
实际利率 Actual rate
0 @: [4 d/ s2 P( T- }有效利率 Effective rate
4 @7 e6 K' h- n, m溢价 Premium 7 U' h4 u. H! M8 K; f5 W: ^+ I
折价 Discount
6 A$ `, T2 q5 K' @# {面值 Par value
& o R& f2 g( t5 O% j直线法 Straight-line method 2 E: }& i. r2 N- U4 L6 A' `3 i: o
实际利率法 Effective interest method
+ Y8 q1 t2 d0 g到期直接偿付 Repayment at maturity 6 Z: ~& R7 q3 w, U) |
提前偿付 Repayment at advance % }( C q# _6 o% O
偿债基金 Sinking fund 4 r0 q5 V, N% F% E4 N
长期应付票据 Long-term notes payable
2 C/ r' I( `6 O2 N1 M; r抵押借款 Mortgage loan/ A. ]/ H* N. f; j- F
--------------------------------------------------( s. g5 C; B* @; D/ q0 n& ~
（10）业主权益 / S% }" Y! P9 V" i ^# D2 J
权益 Equity 1 P8 e6 Q1 a5 [ m
业主权益 Owner's equity
, ~' y' r% p4 l+ C股东权益 Stockholder's equity
8 ?& K* [! Y, R, S/ [8 R投入资本 Contributed capital
8 |/ Z5 O- t, \缴入资本 Paid-in capital 3 a+ q3 R3 O2 L2 s" M \! z% ^
股本 Capital stock
' [+ F3 C* E0 z资本公积 Capital surplus
& n( O( c4 @/ A留存收益 Retained earnings
T- @% @, w: y- ^! q d核定股本 Authorized capital stock ( T2 g) A! H S' N$ Z! h; G
实收资本 Issued capital stock
. o3 M! ~ A$ N; O. ?; ]发行在外股本 Outstanding capital stock * ^& P$ L5 S+ I9 j. C R% R8 k0 \
库藏股 Treasury stock , `( A7 r! \* R! A# d
普通股 Common stock
% n0 [7 g6 L+ g) e# Z优先股 Preferred stock
% B! b7 t2 o7 q' \8 ]累积优先股 Cumulative preferred stock 9 b f0 u+ q" Z7 m3 c0 s" t5 V. x
非累积优先股 Noncumulative preferred stock
9 @; j% h- U; u! c1 D: H完全参加优先股 Fully participating preferred stock " Q4 f! s# Y& }; b5 I
部分参加优先股 Partially participating preferred stock
2 H# h7 ~" o' _$ t非部分参加优先股 Nonpartially participating preferred stock
) h& h% f9 g% M% ]; t( {现金发行 Issuance for cash + C. h4 P) i1 p* {6 v5 R- Q
非现金发行 Issuance for noncash consideration
: x: A1 B! R/ w股票的合并发行 Lump-sum sales of stock 3 [ p, q* i/ a: t
发行成本 Issuance cost # x- V3 d( G: O0 f
成本法 Cost method ( X! U5 W2 K% c8 l
面值法 Par value method
6 D3 }& J9 _# b. b4 {3 h, ~捐赠资本 Donated capital ( [- f- j2 O4 `( H9 }
盈余分配 Distribution of earnings 5 [5 K$ ~, [7 q' G* F
股利 Dividend
! V$ U9 J2 k# T# e股利政策 Dividend policy $ [4 j% a* h( C* x. ^
宣布日 Date of declaration & o4 I0 P( Q4 K7 c% g& ^
股权登记日 Date of record
: E) G; _4 ~4 A3 f0 D' j除息日 Ex-dividend date - ~; U) S+ S. k
股利支付日 Date of payment
, e5 {$ b) Q3 U1 r现金股利 Cash dividend
/ U2 l( t }) ~: p" P8 h股票股利 Stock dividend 6 L8 {* g R, ], K6 A
拨款 appropriation $ B1 h3 B7 S* E
------------------------------------------------------------2 z9 U( I3 y/ I$ {6 P: Y! k
（11）财务报表
2 `# ]0 j# h( H+ [) y财务报表 Financial Statement
% m( ~+ l: z2 F资产负债表 Balance Sheet " o( Q, V9 k6 D
收益表 Income Statement
( X9 _( W4 s& T& `' K帐户式 Account form
0 `. F: L5 A1 k0 e. c报告式 Report form 7 H- r3 Q- e, Y6 H3 b, Y
编制（报表） Prepare
1 D' j6 ~) n4 B+ O! K% u1 C工作底稿 Worksheet ; v7 H' ^, o2 p5 b2 g. `9 z! P; T
多步式 Multi-step ! w6 t% q' j3 z1 c; b. i
单步式 Single-step , M9 j" z- a: n; Z" a
-----------------------------------------------------------0 R: \' _3 m5 v8 O; p0 Y
（12）财务状况变动表 3 t% q8 Y3 ~5 x1 d4 B
财务状况变动表中的现金基础 SCFP.Cash Basis
" J9 O( t, \) E7 d6 p0 a（现金流量表） 3 a# L0 R* B2 s+ f) Q- x/ @
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
( d6 F N7 Z( a# _（资金来源与运用表）
$ ~& I5 U1 T1 H6 ]6 n) y" [营运资金 Working Capital
' d2 o( N6 H& |. D, L% i$ W6 `! ^全部资源概念 All-resources concept 7 ?$ u" `! F- M2 f7 s7 g
直接交换业务 Direct exchanges
$ X0 {: w0 C2 H正常营业活动 Normal operating activities 0 D' |! o5 c$ Y7 s& P1 N
财务活动 Financing activities
* r% J6 T' ^, f投资活动 Investing activities
; b# _4 X# E% T( t o) D* E-----------------------------------------------------------
. [1 Y# I: D9 G7 m/ ~（13）财务报表分析
$ k |3 H/ W+ [$ i) b财务报表分析 Analysis of financial statements
# Q: g& [, h5 e* U比较财务报表 Comparative financial statements + `/ M1 ~6 f9 v# H0 f/ C: L$ y5 D
趋势百分比 Trend percentage
% `- f$ ?) E( J8 c比率 Ratios 2 a7 B( g9 a" w0 |; v) O
普通股每股收益 Earnings per share of common stock ) J B+ [+ ]5 O4 c" B0 n7 F( A7 a
股利收益率 Dividend yield ratio ; E+ n2 g1 i5 C
价益比 Price-earnings ratio . j4 Q1 f _6 _& _8 B: V+ E' K3 t
普通股每股帐面价值 Book value per share of common stock ' i( b" {- P8 T' S
资本报酬率 Return on investment % a3 T" ^* {% X! Q. O
总资产报酬率 Return on total asset
% L. q0 Y# E4 h$ i债券收益率 Yield rate on bonds 9 }; s3 X4 E- ]
已获利息倍数 Number of times interest earned
! @6 ]! {0 h! ]5 ^1 j/ G7 C债券比率 Debt ratio + z# m3 n6 |2 q9 R; l. Y5 X% r& ]) q
优先股收益率 Yield rate on preferred stock 3 |5 ]0 j* t7 N. q
营运资本 Working Capital # y. @7 b; x( o- j6 ]
周转 Turnover
* x5 A( I5 f+ J O存货周转率 Inventory turnover
$ g- X) T% D* k应收帐款周转率 Accounts receivable turnover
+ M6 x% t3 O5 d6 @流动比率 Current ratio
9 h1 M6 R* {, P1 V: H* y速动比率 Quick ratio
" G6 l0 x! z5 k酸性试验比率 Acid test ratio
. o5 B0 p8 m h; ~* W1 p, y: ]------------------------------------------------------------ ) D& @5 l+ l4 ~4 L
- X, u8 ]) U C) B% Z（14）合并财务报表 # g0 E/ x: w* ^; @/ E
合并财务报表 Consolidated financial statements
- O6 q( P' `1 j; T Z3 i* L吸收合并 Merger # @: R6 J8 E) s% }" v9 Q9 w
创立合并 Consolidation ) {: X* l8 f6 c& G1 {: F7 C0 A
控股公司 Parent company
2 e1 H5 ?/ I. E1 J" Y5 v附属公司 Subsidiary company , }/ q' R" I2 u/ O2 ]
少数股权 Minority interest ; e( o" ?9 w+ o) t2 A* ?" q
权益联营合并 Pooling of interest
! [1 O( m. e+ p0 E, d* `! a购买合并 Combination by purchase ) E: |( H I3 m$ P
权益法 Equity method 8 H B* _/ g% D+ b# K
成本法 Cost method 4 B/ s. K# x# Y+ ?* ]
/ F1 L! e; k; \" U; I- B------------------------------------------------------------
1 R# b- @8 p- m- s: |（15）物价变动中的会计计量
8 ]8 n. j( r8 B9 M* R t物价变动之会计 Price-level changes accounting
; Z/ l9 A" q. L1 p- |$ q一般物价水平会计 General price-level accounting - j r, _! |0 w) s8 I* K
货币购买力会计 Purchasing-power accounting 2 A" `3 F n( P C3 Q. \: C# }
统一币值会计 Constant dollar accounting
4 n2 G2 ^9 ?/ {7 P" N7 \; ~, S历史成本 Historical cost
9 ~! `9 T8 L6 H. r现行价值会计 Current value accounting " k0 O3 p; s- C
现行成本 Current cost 9 J3 _! y3 r8 H1 q! G$ v
重置成本 Replacement cost
~- V/ \, ?; _/ ^物价指数 Price-level index
& y# c) d" c9 I; b. z7 B. V p3 F$ u国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) $ |# o! J4 S8 E9 ~9 A7 M4 x
消费物价指数 Consumer price index (or CPI) . B4 I: n( V5 o. a1 l1 {
批发物价指数 Wholesale price index . ^. l) U6 b; x. o: u
货币性资产 Monetary assets 6 L+ {( H1 a7 q9 d; A
货币性负债 Monetary liabilities 4 g- A+ I: C6 l u% N% c( \7 n( e
货币购买力损益 Purchasing-power gains or losses
: q6 W( V4 x3 N& e z! p4 \1 C资产持有损益 Holding gains or losses
: s/ I; L2 b! M2 j3 P+ ^未实现的资产持有损益 Unrealized holding gains or losses
- N) s; i. X% g5 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
