 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 / `$ n4 Q/ I! P+ W1 m9 t. Z6 V% G; N
会计 accounting
* {, b) {3 ]( q8 J决策人 Decision Maker . x" ^) [" k; ~7 H# e0 P6 J
投资人 Investor
! @. g1 h9 W, n- f) E股东 Shareholder 1 l/ |' w% r5 |9 G& m* p6 b
债权人 Creditor ; }+ c) D1 N" g7 O
财务会计 Financial Accounting
8 Y1 m4 s: p5 |" b' L管理会计 Management Accounting
3 e% A& E& L9 q. J8 w; d成本会计 Cost Accounting y, d; s8 {$ F& B- y9 S
私业会计 Private Accounting 5 _. B4 L3 G2 n. } X0 W6 O
公众会计 Public Accounting * u0 A: h o/ _& t+ A. Q
注册会计师 CPA Certified Public Accountant
" t' p( K8 N5 c国际会计准则委员会 IASC : j0 J" X! |- g+ y7 Y8 K
美国注册会计师协会 AICPA 0 {/ \ l9 @' V0 K6 c4 D
财务会计准则委员会 FASB ; q$ Y% \! e* w
管理会计协会 IMA o2 z: Y# Q& ^' d
美国会计学会 AAA
5 B; H" X, I2 [# ]税务稽核署 IRS
1 l6 O; a8 U2 t# r0 ]* ?) f, ^独资企业 Proprietorship
, m1 U, K% ~" r l& Q合伙人企业 Partnership
3 z4 Q. a0 G E4 @: M F9 d8 M公司 Corporation
- _: M6 ]/ ?1 b: u) K2 T$ a会计目标 Accounting Objectives / x' N- P2 @* ^6 q
会计假设 Accounting Assumptions - I. n) k. A& }' w
会计要素 Accounting Elements 0 ?6 s* q8 D' t: h( y: g
会计原则 Accounting Principles ' x4 U6 V+ u. ]; t3 C# N$ y8 J
会计实务过程 Accounting Procedures
5 z8 A' T- K0 U# t/ L, Q4 P财务报表 Financial Statements
) R" c& H+ Y& i财务分析Financial Analysis 7 e( g& p6 C/ Y# g7 H
会计主体假设 Separate-entity Assumption
4 U; n+ z8 ?- @货币计量假设 Unit-of-measure Assumption
, B1 h4 Q8 g0 {) ]持续经营假设 Continuity(Going-concern) Assumption # F# P4 L: a- e' G- V
会计分期假设 Time-period Assumption ' A' w; }$ X1 u$ j' {9 M3 r' G
资产 Asset 5 L8 V3 ?& N, [5 Q# Y
负债 Liability
- R5 u) {* i5 m9 v1 R- j' j+ [ x+ A业主权益 Owner's Equity ; ^& S$ f" s2 ?3 }3 ]8 B# x+ O
收入 Revenue
6 ~+ d: c5 N6 J1 Q \费用 Expense
$ w2 C! W5 c8 S6 z收益 Income
" X( a( L* D- ^( [亏损 Loss 2 h/ R: X! L/ T& m5 q
历史成本原则 Cost Principle # g- q1 Q7 a% J
收入实现原则 Revenue Principle
+ x; S4 e3 ~! T& B% p: v! v配比原则 Matching Principle
[$ ~$ B$ I8 M全面披露原则 Full-disclosure (Reporting) Principle 8 T* K9 p, M6 g2 t3 d# W! Z: a
客观性原则 Objective Principle 6 W4 {8 F/ K" F) \
一致性原则 Consistent Principle 2 e. m! `- }! n, Z* f/ O/ R |! Q
可比性原则 Comparability Principle
- P; {9 @8 t+ c: L5 s重大性原则 Materiality Principle
# }( Y) K) t3 X8 g$ |2 x* C, g稳健性原则 Conservatism Principle ! W/ P# k$ e5 b4 I1 j$ c4 `0 J
权责发生制 Accrual Basis
# J& o( p7 \& P现金收付制 Cash Basis
7 \$ J1 D) h& G$ c* h C0 Q财务报告 Financial Report 0 B/ ?( E4 V5 x+ v. d/ e
流动资产 Current assets
& `2 V- ~9 L3 J3 O( U F流动负债 Current Liabilities
2 g6 {3 E' ~6 ^2 `% B2 l1 h长期负债 Long-term Liabilities
$ D1 Z! t) Q1 t, {8 U投入资本 Contributed Capital
. g$ G( N8 v% K0 C留存收益 Retained Earning
) `2 O1 z0 ^9 O! S" O3 |0 z' }3 h+ [+ {# x& m6 M S4 W. o2 {) v' k
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. } s2 f, _3 Y/ Y' A8 Y" F（2）会计循环
% Z) v0 ^8 Z& n! T& `会计循环 Accounting Procedure/Cycle
1 U3 C4 d; v! z/ l4 j2 U& Q$ i8 [会计信息系统 Accounting information System / N0 y& {, Q1 R0 P; v0 j5 I
帐户 Ledger
1 z! q6 D1 d) f3 m/ t# y6 B会计科目 Account
& c1 `$ F8 S+ \5 E6 o8 H. F会计分录 Journal entry
- n0 ?: E1 e( m, N! a% _原始凭证 Source Document & n' \) x" u/ Q* u- @
日记帐 Journal
7 L& W, O+ e9 P5 h/ G总分类帐 General Ledger
; L* F' j, a6 A3 w9 m4 g) Z5 H明细分类帐 Subsidiary Ledger
6 B8 |) F5 t9 i4 t) `试算平衡 Trial Balance / X& H! X1 d( c! d
现金收款日记帐 Cash receipt journal % a( P7 M1 s/ R; B
现金付款日记帐 Cash disbursements journal H3 {: ~. B7 F2 M7 K! o
销售日记帐 Sales Journal * G4 d6 o- T) V, }- {6 D
购货日记帐 Purchase Journal
( }% K0 w# k8 T- e8 t `) l1 x. N8 }1 h普通日记帐 General Journal
1 Q3 F) O$ @( S% m工作底稿 Worksheet 6 O# E2 w: r2 x q; U. u
调整分录 Adjusting entries . ?% s' X2 H- f4 T% J0 V
结帐 Closing entries & {: W5 i9 x+ B$ G: b/ t; o
: B* m" R9 Z5 x! o2 |
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（3）现金与应收帐款
. u/ t; {; m# `2 o0 Y7 i# O6 K现金 Cash
! j/ @8 q+ d2 O% m银行存款 Cash in bank
8 J( n5 I3 y. E* b库存现金 Cash in hand * h. n4 p% G0 v9 S( `
流动资产 Current assets # }$ d1 i; o, K1 |
偿债基金 Sinking fund & p- R! D* }# D9 u0 S8 t# |
定额备用金 Imprest petty cash
6 d- Q5 Y6 n0 r8 u8 P: o: U支票 Check(cheque) ' O2 N/ {5 n: [ W" R3 w
银行对帐单 Bank statement
( y2 Z* J* y6 {6 K# c, {; [/ p S银行存款调节表 Bank reconciliation statement $ @/ ]2 x& c5 i! n, a
在途存款 Outstanding deposit ' W1 i5 }. d' S6 ]$ F6 S2 w
在途支票 Outstanding check
8 i/ D) n( K- r* [8 w应付凭单 Vouchers payable
4 A r7 q W, S+ L( B( r应收帐款 Account receivable 4 `% [/ M: i& K, W
应收票据 Note receivable * ^/ _6 o1 j- {" U
起运点交货价 F.O.B shipping point 9 b2 C3 C0 |; q2 T
目的地交货价 F.O.B destination point {8 f7 I6 b; D3 f
商业折扣 Trade discount
+ \, x) Y! ^5 P" e现金折扣 Cash discount
% J) I0 r. D+ R" {销售退回及折让 Sales return and allowance 7 T+ f) C5 `7 ]
坏帐费用 Bad debt expense , Q1 e* G" d A! @7 T; w) }4 Y5 K
备抵法 Allowance method
& N7 g9 q1 E7 A) L备抵坏帐 Bad debt allowance
) R- ]% F; a. G/ T; r$ q0 m损益表法 Income statement approach
( {7 ?' J. n' s, u资产负债表法 Balance sheet approach
4 y+ D) a" G6 \帐龄分析法 Aging analysis method
1 i! {* ]+ N8 V直接冲销法 Direct write-off method ) @7 ^. a$ u! [2 F0 g8 I
带息票据 Interest bearing note
8 V: C) X1 m3 Q- J: G1 A3 T不带息票据 Non-interest bearing note
" l7 K3 b; _& \6 ^* [0 G出票人 Maker
: j; o% M9 m* Y5 m0 s受款人 Payee
& {. U3 T0 B, g5 J本金 Principal " N: I6 [, q6 U) O+ d
利息率 Interest rate 4 E1 _6 g' w7 W, W2 d# I
到期日 Maturity date 4 z# a) H7 W8 t/ l" z0 k% H
本票 Promissory note ; p' c' t6 W7 b$ C( F* j
贴现 Discount . W$ g% G, I" s; n# c- Z
背书 Endorse 6 ?+ [, _ ~' a* P$ W
拒付费 Protest fee + A; ?3 X1 X0 l, }
+ J4 C7 U4 R% q6 M------------------------------------------------------------% G( A) k# L' N" n( C/ z7 [% k
（4）存货
7 W5 ~9 @3 q8 Z存货 Inventory
4 x" O9 U0 X9 M3 d& [商品存货 Merchandise inventory 4 s4 e c2 [3 k
产成品存货 Finished goods inventory 0 @; \" V1 i4 ~4 c$ s) w3 `
在产品存货 Work in process inventory
0 ~: r- c3 ]" z9 s' P原材料存货 Raw materials inventory
1 ~) P% V; {4 K5 i2 ~起运地离岸价格 F.O.B shipping point
* c2 P6 `, L8 v% a; P5 O目的地抵岸价格 F.O.B destination # K- |* @3 V z2 ?- Y
寄销 Consignment
# f+ ?- F/ `& ]- u寄销人 Consignor 9 [" T. x/ [& A# _) ^" K
承销人 Consignee + B5 c0 _) |; `/ ^( {9 w
定期盘存 Periodic inventory , V8 y9 y7 e2 ]9 K& X
永续盘存 Perpetual inventory) h# S# q+ D( P1 B7 H. d
购货 Purchase
+ f2 S+ p( G) [ y4 L购货折让和折扣 Purchase allowance and discounts
* N* ~$ v. z$ ~2 q. @% R. P存货盈余或短缺 Inventory overages and shortages ! g: _: B; x1 u8 G$ A* X; O
分批认定法 Specific identification ; m" z, F0 x& g' }
加权平均法 Weighted average 4 D- j/ M. Z: F; W
先进先出法 First-in, first-out or FIFO ( p0 D* Y/ C. i- N5 S
后进先出法 Lost-in, first-out or LIFO
: x d/ w- Q9 m+ ]移动平均法 Moving average 9 T' g) D, r$ p6 N5 {2 s
成本或市价孰低法 Lower of cost or market or LCM
" ], M T& J, \ k8 ~, _市价 Market value 4 d. G( r2 D6 ?9 T
重置成本 Replacement cost . m+ U% b, H% @" M; X
可变现净值 Net realizable value
' ^& v2 f6 h4 _" R/ y8 c8 G1 d4 E上限 Upper limit
0 O0 T/ d0 H6 Z+ H d下限 Lower limit / e$ y3 B4 t( ~- _; {( T
毛利法 Gross margin method
: I4 B" M7 }: O/ g- D零售价格法 Retail method , t! R+ ]1 i) l* t+ S0 y/ D8 D Y
成本率 Cost ratio
% ~! I( R% x5 }* J/ M6 O
& V6 z% D: B, a; A------------------------------------------------------------/ ]- i3 J, [, e; `* V! h8 O4 c+ Z
（5）长期投资 * I3 f- W# i- b; Y1 M4 r
长期投资 Long-term investment 6 C- O3 T; }9 M: {1 h$ r8 y3 Y: `
长期股票投资 Investment on stocks ! ?9 k$ e2 a' g
长期债券投资 Investment on bonds . P& B8 a9 t- s2 a% k/ d/ `. B
成本法 Cost method
4 h2 R4 {. B; k! T1 S' V权益法 Equity method ! f0 V$ G r- L- g d. J& T
合并法 Consolidation method
7 j8 ^6 F% A8 ~7 u/ R9 Z股利宣布日 Declaration date + y F5 j6 C. g9 C9 _
股权登记日 Date of record
* J: ]3 `6 V4 O除息日 Ex-dividend date
* ~4 S7 z$ @+ A付息日 Payment date
0 Q; o" j4 {: D' n0 E! c8 s! `' |债券面值 Face value, Par value / D2 K% Y5 K- n" ]& Q7 \
债券折价 Discount on bonds
6 e. L; ?6 \6 y$ [3 ^7 m9 o债券溢价 Premium on bonds & _; A, R, F0 a
票面利率 Contract interest rate, stated rate
! e. {" `2 _$ }1 I" n' k市场利率 Market interest ratio, Effective rate 7 {& g7 [: d+ P" u; _- o
普通股 Common Stock 6 B- j5 Y4 H4 Z, l: I
优先股 Preferred Stock 1 U( X8 ], X$ V! d* K$ v
现金股利 Cash dividends
8 l* V& A5 S. L, r3 R# p8 ]6 }股票股利 Stock dividends
. K4 e! C1 V' M) j* l清算股利 Liquidating dividends
( k2 h6 v2 f: Y8 Y5 V& q& D2 p: V" x到期日 Maturity date
& {; B0 U6 ]# i! P& y到期值 Maturity value
c$ j `: L8 w4 s) h Y5 a直线摊销法 Straight-Line method of amortization
' X: A; N% [' B! [* _实际利息摊销法 Effective-interest method of amortization7 v. M% Q/ w# p( s& ?8 d3 P* W
4 ?% U% m& d* M. H. R% i
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（6）固定资产
4 y* g" L9 J3 n. O7 B固定资产 Plant assets or Fixed assets 4 \8 V/ D. V7 y; o( C
原值 Original value
; X5 |; q7 ~3 V9 H9 [. S5 r& J- t预计使用年限 Expected useful life
) Y- |7 \) P7 T- ~预计残值 Estimated residual value
" T7 w' L; X/ S: o折旧费用 Depreciation expense + T, Y r M+ C* M4 N! U' C
累计折旧 Accumulated depreciation
7 I7 Z* j3 D, L9 i- X( p帐面价值 Carrying value 0 s0 A2 B6 m- o$ S) k1 q# s
应提折旧成本 Depreciation cost & j4 W. ^; v* p* ? q
净值 Net value
$ Z& b, h$ g0 U在建工程 Construction-in-process
1 }; X! ^4 I7 B0 e磨损 Wear and tear 1 V1 B+ W, v8 _7 u9 B
过时 Obsolescence
3 v6 c+ x7 |) z6 m6 E3 b直线法 Straight-line method (SL) , @+ R+ X9 i5 P. x2 k6 H
工作量法 Units-of-production method (UOP) e: E; Y/ c; b4 e0 m
加速折旧法 Accelerated depreciation method : @- ` u( V! p: ^5 ]6 T' B5 I6 j: e
双倍余额递减法 Double-declining balance method (DDB)
" |5 x$ X" F. p年数总和法 Sum-of-the-years-digits method (SYD)
{, S6 g- W: k8 K1 X5 e以旧换新 Trade in Q$ n1 d' R0 s6 ~
经营租赁 Operating lease
% t. {# s( D b- F融资租赁 Capital lease 3 n2 ^, n! S/ K. o* I G
廉价购买权 Bargain purchase option (BPO)
/ Y- u' \: m( w! e2 [0 X+ y& ]资产负债表外筹资 Off-balance-sheet financing # O5 p& z9 x; ^+ Y1 O- b
最低租赁付款额 Minimum lease payments; c7 L7 t$ x& p) `. j
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" Y0 e3 f, @4 {1 v: J8 P/ M（7）无形资产
8 y& P- H! n/ K# O& g无形资产 Intangible assets
3 ^/ N ?/ g+ Q* b专利权 Patents + k, E7 _( h5 {" i; H8 s- w
商标权 Trademarks, Trade names $ m4 Y+ Z) Q. M' T& x: ?; R" I2 Z" c
著作权 Copyrights 1 l7 a$ m# s( {' X8 C% i. `, _; }
特许权或专营权 Franchises ! E6 Q. c" P3 @3 X1 P- ]0 k9 r6 y6 x. ]
商誉 Goodwill " i5 @# q# ]; O( {. S) ~/ k! E
开办费 Organization cost . _2 ]( C! R+ i% q7 `1 X, X: q5 @0 O
租赁权 Leasehold ' T, R* e$ L4 A
摊销 Amortization : f2 I5 m3 S: n
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（8）流动负债
7 C% r6 S T+ o7 `负债 Liability $ D( J* _" k" d" S
流动负债 Current liability
* O+ T: P9 q' _$ |/ D" @( i应付帐款 Account payable 6 I$ q. B" V P7 b
应付票据 Notes payable
- L( s0 [' G9 J; ~" r+ r) E贴现票据 Discount notes , M* ?6 J4 N! y
长期负债一年内到期部分 Current maturities of long-term liabilities- N# Q$ Z( x) s8 i1 E: Y0 C; r
应付股利 Dividends payable 3 ~9 \4 e3 S- m$ v E! i
预收收益 Prepayments by customers
2 M, L; v. @. ~5 _% h存入保证金 Refundable deposits
& e8 Z# v6 h5 O/ P7 S Y/ M应付费用 Accrual expense 6 i9 E! B8 H$ W8 ?/ c
增值税 value added tax
p4 M, w4 f0 \: @营业税 Business tax ) ^4 `: W& y |7 }9 N* j7 Q
应付所得税 Income tax payable
0 f: n$ Q8 B$ s( d应付奖金 Bonuses payable 7 z8 i: S9 W/ l! @! o/ V
产品质量担保负债 Estimated liabilities under product warranties
; Q: G- p3 d& F& S5 ~9 Q/ ?赠品和兑换券 Premiums, coupons and trading stamps 1 s7 q- B$ @3 Y0 g
或有事项 Contingency
' D: R6 a; D- \7 Y5 w或有负债 Contingent
9 d1 c1 v' L* ?* [+ w: Z或有损失 Loss contingencies
3 W1 h w" O4 Q9 k7 H$ ]或有利得 Gain contingencies , d6 `' ~/ P+ g- u& B
永久性差异 Permanent difference
) H8 n" b& B# r0 e& W" t时间性差异 Timing difference & _# R$ w5 ]- X! {. C( y* A8 G# q
应付税款法 Taxes payable method
+ }2 U) o$ {" y/ k3 B& k纳税影响会计法 Tax effect accounting method * b! r) E6 J: y; y6 D- y- v) r' v
递延所得税负债法 Deferred income tax liability method
' a/ F; a, y. z. R7 s* |
7 W- ^, |: s& w6 L) G5 ?. w------------------------------------------------------------2 s, N. B0 E& W( K. `; q; c
（9）长期负债
4 R' ^; R9 B3 S$ S8 f! e5 f长期负债 Long-term Liabilities
- F' J2 K# w8 A应付公司债券 Bonds payable
. R& a! }6 R9 T有担保品的公司债券 Secured Bonds
& L1 z1 P1 C/ P% c9 z抵押公司债券 Mortgage Bonds
8 J# j3 F P5 r$ R保证公司债券 Guaranteed Bonds 7 _2 x5 @8 T, ^1 ~# B
信用公司债券 Debenture Bonds
3 _) l2 T/ R# H6 \6 K一次还本公司债券 Term Bonds
$ x8 L, s1 }( n分期还本公司债券 Serial Bonds 3 `# S# N2 ]4 B$ n0 p
可转换公司债券 Convertible Bonds 9 @1 T" Y; t3 y' T5 D4 x3 [
可赎回公司债券 Callable Bonds
# {+ m; Q5 h3 I0 w& |可要求公司债券 Redeemable Bonds
4 ~4 \, i4 E t3 [& C4 R+ L1 A记名公司债券 Registered Bonds " J$ i# l+ t/ X. T' I
无记名公司债券 Coupon Bonds
4 J, ^3 y/ R6 b+ c' r% Q普通公司债券 Ordinary Bonds 6 O+ W7 W0 d7 K! J5 Y
收益公司债券 Income Bonds
' u& ~$ n* |# {名义利率，票面利率 Nominal rate ! e) {7 k; o2 M- N6 A, i& \
实际利率 Actual rate 6 r2 y% V2 T2 o, L
有效利率 Effective rate
1 c$ z; d5 i+ }/ Y C溢价 Premium ' T6 K; P& s$ b; v% j0 T
折价 Discount ( r* y( Z2 G- b* G" t2 x
面值 Par value
& i, f! v% \ I: ]+ r' e直线法 Straight-line method # [! h5 V0 j9 t
实际利率法 Effective interest method
' G# s6 O3 j# x, G& J* I3 r到期直接偿付 Repayment at maturity
b+ |; U" M5 E- M4 w2 R0 @提前偿付 Repayment at advance
9 |: o1 S4 P' J5 h. e偿债基金 Sinking fund
s# T( z# _: Q) ~ g$ Z6 g长期应付票据 Long-term notes payable " m/ H N" n% f4 c. V
抵押借款 Mortgage loan
0 e* p# ?" r/ e--------------------------------------------------4 z" Y! K" W! n- ]! T
（10）业主权益 6 M9 b- m6 ]; D4 ~( e
权益 Equity 0 J: C& S/ Y+ W4 x# z1 z
业主权益 Owner's equity
. i! S/ J, O0 x' m& a股东权益 Stockholder's equity 8 ~- x# ?; v) H6 c9 a# G# E
投入资本 Contributed capital " d# l( A8 r% q; p% L
缴入资本 Paid-in capital ! B: ]3 g7 v9 ?. B a9 ]7 |
股本 Capital stock
. O6 {; H1 A6 S9 T; c, t- d资本公积 Capital surplus 7 c" l5 h8 R. D3 c3 _8 f
留存收益 Retained earnings
/ U7 C& h/ t6 m* j5 y核定股本 Authorized capital stock ( K- o2 I) D' A8 I2 J
实收资本 Issued capital stock & X% ?+ ^' g* Z1 C J6 M; t
发行在外股本 Outstanding capital stock . {* Q; T8 V4 Z2 @/ d7 ^+ Z
库藏股 Treasury stock
. K3 E: e( S# A普通股 Common stock
6 J- B5 J; d3 q& H& c6 ~+ v- W5 T4 u优先股 Preferred stock
, ]2 Y* S% M* g0 u' u, Z累积优先股 Cumulative preferred stock
8 l n8 b+ D, o7 V7 n非累积优先股 Noncumulative preferred stock
7 \0 G8 i, D" }7 E* q5 K完全参加优先股 Fully participating preferred stock + i; {! u8 ^" t5 B R2 U
部分参加优先股 Partially participating preferred stock * l$ _: d0 \) Y) |% d, Q" }% m
非部分参加优先股 Nonpartially participating preferred stock b9 K1 B* k. S) m5 S' J2 i
现金发行 Issuance for cash 2 u5 B% \( F5 M+ M% L6 t
非现金发行 Issuance for noncash consideration
; K; J4 G3 i c' W+ K! U* F8 S4 z股票的合并发行 Lump-sum sales of stock
& j8 n( {( r# i. B发行成本 Issuance cost & H5 }' p7 X2 U' [ Y
成本法 Cost method 1 P( e+ j5 j1 M
面值法 Par value method
: O6 l) R( f4 E捐赠资本 Donated capital
0 T" K; n, i6 {4 b盈余分配 Distribution of earnings
8 s% y, K ?4 B- U Z% V股利 Dividend
/ V; z- i% b' Z' t; T股利政策 Dividend policy
% |( e# V) p) o宣布日 Date of declaration
0 j' v$ T# N3 {9 f2 u! z" `* `4 u股权登记日 Date of record
4 a/ ~" h; \: h# i! Y) |除息日 Ex-dividend date ! T+ U( c1 g( p8 i
股利支付日 Date of payment % |4 j; P" p; f
现金股利 Cash dividend
8 V' ~! q, K" v/ k' T股票股利 Stock dividend
; B5 s: E5 d! \$ ^' L2 b拨款 appropriation
/ A' W; P: K ], O' `' L9 G8 i------------------------------------------------------------4 D: x. V$ Z9 ~0 d/ ?; W6 V
（11）财务报表
3 V/ }9 ?( y! O, Y& [财务报表 Financial Statement
9 E4 z9 Y- f* J0 B6 k- E1 s资产负债表 Balance Sheet 3 e5 H0 ^5 K" U$ p' g
收益表 Income Statement
. W: C, S- Y' @: e帐户式 Account form
+ v1 Y/ s$ K3 L) O报告式 Report form
. @9 r4 h% w& G; F, `' D编制（报表） Prepare & n, M) Y r1 g q6 r j! g
工作底稿 Worksheet
8 h$ O; Z, n* V多步式 Multi-step , m/ y7 [9 p( _2 M: I+ n1 A: r
单步式 Single-step
3 n: f+ m$ ^8 Q% h2 M& P7 e& L9 A0 u----------------------------------------------------------- |0 z2 V( y, y
（12）财务状况变动表
; ~+ i( e @: ?9 O9 A) b# D; R财务状况变动表中的现金基础 SCFP.Cash Basis % e6 f3 d2 C$ r7 I: P
（现金流量表）
' `* q' ]! ^7 I财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - r( F3 [1 V( i8 S
（资金来源与运用表） 3 F% N6 \) d+ s7 g9 F* t. a8 P) L
营运资金 Working Capital
6 @! y: C% h2 U9 _全部资源概念 All-resources concept 4 i. ^ j1 ~9 k" |1 f) L' P: i5 H) t0 ~
直接交换业务 Direct exchanges " t# Q% G2 J0 `( ~/ H
正常营业活动 Normal operating activities " r8 w, f& U, g% w& `8 [9 P+ Z
财务活动 Financing activities
4 U9 D5 o: d- b2 D \2 }! E投资活动 Investing activities
/ O6 z; f/ h3 |# Y2 U9 s-----------------------------------------------------------
9 O4 }4 W- `0 I（13）财务报表分析
$ A' F. }/ ^; w: D% ^6 G$ ^8 u: m6 o) h财务报表分析 Analysis of financial statements 6 g; I6 p4 o3 Q5 w
比较财务报表 Comparative financial statements 8 @+ A; f1 R7 K8 ?- [' ]5 l* k- X
趋势百分比 Trend percentage 1 m. F8 C7 E: E, v, c* Q
比率 Ratios . I0 e4 S d }' U4 \( _
普通股每股收益 Earnings per share of common stock $ g2 f' Z7 C5 u; y( [. _8 n3 j& O+ ^5 B
股利收益率 Dividend yield ratio
' G" ^5 u$ d7 L4 R7 n价益比 Price-earnings ratio
- Z, }8 @7 W) u0 R/ J$ Y2 J, f普通股每股帐面价值 Book value per share of common stock
3 n }: F# P; D0 y6 h资本报酬率 Return on investment ( Z- e3 p4 \+ D7 c
总资产报酬率 Return on total asset
* x6 x0 i+ E/ j+ Q7 x5 c( Y债券收益率 Yield rate on bonds 8 M5 G+ X, @8 x5 b9 ~7 q
已获利息倍数 Number of times interest earned 0 Y# f; S+ H0 _
债券比率 Debt ratio
+ Q2 u& ~% D4 J( W; A. r优先股收益率 Yield rate on preferred stock % v; V: a, f8 _: S
营运资本 Working Capital 1 x/ a! _+ n0 `8 q8 ]! X0 X
周转 Turnover
: A }" L' Z0 o存货周转率 Inventory turnover
& ^# i+ r8 O0 [9 s; A6 b+ i应收帐款周转率 Accounts receivable turnover : f# v0 h9 O1 [
流动比率 Current ratio 2 J1 m5 B% _* K/ n
速动比率 Quick ratio 3 f+ j, ]% |" s9 k
酸性试验比率 Acid test ratio
8 p4 N$ z* \0 ^5 I1 Z1 L v------------------------------------------------------------ / ]* J, \. q# D, ^$ E
8 i% P7 k4 G9 G
（14）合并财务报表 7 a# ^, p: V! G3 e/ \
合并财务报表 Consolidated financial statements # r: d) L7 ~, J0 g3 A
吸收合并 Merger % q T, {6 z3 G+ ~5 }$ _% ]$ {
创立合并 Consolidation
/ k- S, k& ^" K! w9 B( l. c控股公司 Parent company : i$ J7 g0 D6 t1 i
附属公司 Subsidiary company
9 p& ], [) _4 z少数股权 Minority interest
% }- n2 e) }' b6 t& n1 ?权益联营合并 Pooling of interest
# L" F4 O0 _7 ^( t0 l购买合并 Combination by purchase
- b! z7 }. F6 v3 @" @( l" H) J权益法 Equity method
8 u8 w; b5 B1 o. e; D' Y4 a成本法 Cost method
7 M0 J+ t* W) i$ t1 H( z% [6 |( W& O1 y$ m7 [3 j, X
------------------------------------------------------------' C) Y0 m! g l$ p9 n1 @
（15）物价变动中的会计计量
9 o- X* d2 r. N- v物价变动之会计 Price-level changes accounting 6 @% S& }7 T; H5 o, |
一般物价水平会计 General price-level accounting
6 v, }, g8 U% K/ l$ V货币购买力会计 Purchasing-power accounting ) \( @& k! S8 u/ M
统一币值会计 Constant dollar accounting
9 u2 d* l3 G' ?" t1 o( K0 B历史成本 Historical cost
7 R$ O) Z. U6 v! \1 H% X6 o现行价值会计 Current value accounting
" O$ ^/ _+ E% L) B$ e9 s. e+ s5 d现行成本 Current cost
8 a/ R$ x4 M3 a5 \- T7 r重置成本 Replacement cost 7 K' {0 d7 ?1 v
物价指数 Price-level index
+ P1 c# u6 x9 r" ~1 p; \. S& a7 Q国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! i4 M v6 P6 ^- D" `9 \* n
消费物价指数 Consumer price index (or CPI)
0 L* `# F, J* F. g- I, L% f4 k批发物价指数 Wholesale price index
# d( r3 i$ S% X& L货币性资产 Monetary assets $ h. v1 V" } e
货币性负债 Monetary liabilities
& W3 c* t9 o# k" V8 @- D货币购买力损益 Purchasing-power gains or losses . X3 h7 G# [+ p; z# S5 q* e
资产持有损益 Holding gains or losses % X6 ?8 {- z6 N l! T7 z1 I* r
未实现的资产持有损益 Unrealized holding gains or losses
' v: \) t$ j7 `6 N, z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
