 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
/ E- N& R( z0 B+ s3 W6 G$ |* w' k4 P会计 accounting
4 g1 s$ ~! \+ _" ], @决策人 Decision Maker
: _6 x! i7 r; B4 T& Q0 ]2 @投资人 Investor - B, n3 `" e0 k3 R
股东 Shareholder
/ Y/ a6 P& w* E! c0 C债权人 Creditor ( g, v+ Z3 t. M `9 t. C
财务会计 Financial Accounting
: I5 H% \8 B0 X0 D5 ]8 V" |! ?/ Z6 x管理会计 Management Accounting
3 {: Q6 w9 ~: i5 W. R! O成本会计 Cost Accounting
" S1 C7 q# l3 [: u$ e私业会计 Private Accounting w g5 R& E; C& r, j) Z, X
公众会计 Public Accounting
+ C& F/ g& G$ T( c! {) D$ H注册会计师 CPA Certified Public Accountant
6 n2 M% \1 ?- L国际会计准则委员会 IASC ; o) L$ B, ` j( G6 E% s
美国注册会计师协会 AICPA
& L5 B% x: O9 ]财务会计准则委员会 FASB
6 i$ z% \# V: d' p; ?管理会计协会 IMA
8 g2 Q6 G0 ]% Z# ?美国会计学会 AAA " g% [9 |$ L% ?: Y5 S; j
税务稽核署 IRS ( q6 {) q* n/ V4 d Z
独资企业 Proprietorship
" z9 V8 w. k3 p$ `5 I6 E合伙人企业 Partnership : ]# k+ q" Q: V h) q
公司 Corporation
$ b/ V% h; |7 S8 w+ ]+ z会计目标 Accounting Objectives
3 }: X( d# ]+ }/ L会计假设 Accounting Assumptions
+ \; R2 N$ R* H/ X V' d$ a会计要素 Accounting Elements
8 S9 L5 G* }# n8 G7 `4 I% X会计原则 Accounting Principles 3 H- A X) z$ W$ E! ~ O) {( ~* I" p4 E
会计实务过程 Accounting Procedures
& ], v/ J% V" e8 ]财务报表 Financial Statements
0 m; H: [* X. {5 |" y% \) x/ i: V5 n财务分析Financial Analysis
; v5 X! \5 l5 s. J0 `会计主体假设 Separate-entity Assumption
6 q) m9 f+ d A6 x# T, T9 H货币计量假设 Unit-of-measure Assumption 5 H" h5 c" O" [. i2 a# ] Z) D9 \4 W
持续经营假设 Continuity(Going-concern) Assumption
6 k# y! X7 G+ A, `) _3 T5 q+ W会计分期假设 Time-period Assumption * C3 `6 M/ s5 T. H# }7 ^/ U- Y
资产 Asset
3 X4 {' P" D8 P; b1 |: B* @负债 Liability 0 D+ O5 i2 W& t% ~2 K, a
业主权益 Owner's Equity 9 i& u$ y; d' X( l5 Q
收入 Revenue 0 m- T+ E3 r2 D) V- w) ]
费用 Expense 8 I- N, `9 I. g. X* T5 @
收益 Income
& Q/ ^# `+ e2 ^2 S# k$ Y7 X亏损 Loss ! [) R2 f* g+ u2 L
历史成本原则 Cost Principle - J4 j) x$ h: y# D$ y. V& G! A
收入实现原则 Revenue Principle
) E* P q' ^! L, e, U* N3 ?: a配比原则 Matching Principle
- I. M( }% P4 Z3 B) c全面披露原则 Full-disclosure (Reporting) Principle
' a, N9 y; j5 H+ w: E1 j客观性原则 Objective Principle
1 y# |/ N& q! u# e+ `% b: z5 ?一致性原则 Consistent Principle 1 ?& ? Y+ y( ^! i0 w% u0 o& j1 C
可比性原则 Comparability Principle 5 Y, X2 U% K6 _8 T2 N- p
重大性原则 Materiality Principle
; `0 S, y' K0 Y' ^% n6 o1 X稳健性原则 Conservatism Principle 3 D, }* u9 M2 m* F+ h: z/ D" v2 d! [
权责发生制 Accrual Basis ' W1 z- W5 [! Z4 S5 l4 f
现金收付制 Cash Basis
* m! Q5 c$ p2 }3 y: c财务报告 Financial Report
+ d c8 B$ Y5 X( v* J1 |, ]流动资产 Current assets
) A O) T; W7 I流动负债 Current Liabilities
% ^( q5 P( |6 { W长期负债 Long-term Liabilities
/ X% u" s" _! Y0 c7 A9 b, r' l投入资本 Contributed Capital " Q4 N: b9 l+ r0 H4 z
留存收益 Retained Earning
$ p9 ~; v: Q5 ^5 N" r
' G# i: ~) X6 f) N- P. n. w: @------------------------------------------------------------) u7 N7 U9 b5 B9 g
（2）会计循环
% |' S5 _% B; N% X% g" u/ [& @会计循环 Accounting Procedure/Cycle
4 c6 u/ R2 O* {. G会计信息系统 Accounting information System * m/ u+ T1 k8 c0 S" h6 C
帐户 Ledger 1 h# {; @' V8 _8 O. j( ^2 v
会计科目 Account * J3 Z) p9 N: @
会计分录 Journal entry ; L" R* P3 z+ g& N: {
原始凭证 Source Document ( I' o( W" C* e1 w# F
日记帐 Journal
; i, d# ?/ j7 O+ @总分类帐 General Ledger
. ]; B8 E* z! d/ x* T7 W明细分类帐 Subsidiary Ledger ) g" a6 ~. w- c" i4 W( N1 U
试算平衡 Trial Balance 7 ^: W& P3 I, q# i
现金收款日记帐 Cash receipt journal
3 |7 @$ I' I7 U8 [3 U( g+ Q现金付款日记帐 Cash disbursements journal 4 X( l6 I2 [9 n* N7 m
销售日记帐 Sales Journal
6 r( i" q( u1 [# O, B$ ?5 c) O z购货日记帐 Purchase Journal % N4 _' J- c( P' I3 y8 R
普通日记帐 General Journal + F+ }0 K0 U# ^
工作底稿 Worksheet 0 p% W( E4 B* |. l
调整分录 Adjusting entries ; g H& _; m, M. x7 i
结帐 Closing entries 0 g& }# g' l- @9 s$ h
: \" o) @' t( P5 I, X6 p----------------------------------------------------------! z1 P! J7 |9 s+ ]4 x
（3）现金与应收帐款
& o( @5 W4 ?2 V4 S+ g0 y6 Y现金 Cash ; K1 J* u& k% g k7 [
银行存款 Cash in bank
+ N: c- ?$ C5 Z! H' _: }- d$ l库存现金 Cash in hand / G4 @$ i: Y |0 w9 q4 ~% a; Y) b
流动资产 Current assets ( g, Z2 I; H( ~1 O2 X r# E: ^( w+ t
偿债基金 Sinking fund % L" I8 v; v$ b3 \8 ?* O
定额备用金 Imprest petty cash ! B. D5 J/ Y) q, Z
支票 Check(cheque) 9 S& `& m+ t: @9 D3 O$ c
银行对帐单 Bank statement
) q% W, R" \# t% J' r银行存款调节表 Bank reconciliation statement
; \4 L+ s+ n4 l4 P5 {在途存款 Outstanding deposit
% d ? g" P( t: p$ ]3 A' d; b f在途支票 Outstanding check 4 C, R0 n$ c9 I9 `- F
应付凭单 Vouchers payable
3 A" `( `' Q! }, i4 o* V- T0 d应收帐款 Account receivable
7 ~8 f' v: R7 I应收票据 Note receivable
3 J7 ]4 a+ `: v! z0 t1 w起运点交货价 F.O.B shipping point
; ^( J) |1 s z! y ~9 k, M6 m目的地交货价 F.O.B destination point
r% O0 Z, P! g- X( f商业折扣 Trade discount
! x* g R [( K- F p' U现金折扣 Cash discount ! F) }, T+ `: d$ z
销售退回及折让 Sales return and allowance 3 Z% h7 o4 }/ D
坏帐费用 Bad debt expense
+ x5 t' V9 Z0 ]" q; u, S) b备抵法 Allowance method
! J) J: {# H9 e1 R备抵坏帐 Bad debt allowance
* h' y5 N& \; N, `) H: y) [' y损益表法 Income statement approach
0 ]' W* E, J6 t+ S资产负债表法 Balance sheet approach
& u- y" c1 ]1 U+ @; q2 w帐龄分析法 Aging analysis method
5 I0 b- v# ~2 E直接冲销法 Direct write-off method 9 g5 {8 R# S2 l' g+ G- w8 k
带息票据 Interest bearing note / p* X" Y8 X l" i
不带息票据 Non-interest bearing note 4 V7 ]' y/ J+ ?+ a! k
出票人 Maker
. {- m( N+ {2 E- p9 T m受款人 Payee
$ e m$ `5 u! _" I5 ?& n本金 Principal
( f% B# G$ g. ]' Z利息率 Interest rate 7 `3 Q* v' E; {8 m1 z* ^8 o& i# K% _
到期日 Maturity date
/ O9 M) X/ k/ c本票 Promissory note 4 c5 {$ r, f0 q+ j3 G o; c, Z0 W
贴现 Discount 5 D5 Q" b6 \7 i0 j
背书 Endorse }" \' f, N# }& j2 f& q
拒付费 Protest fee $ _+ ^3 s1 }& K1 F8 P0 C; A- m1 C0 i
1 A7 H& `2 A& E+ [' S9 k' o
------------------------------------------------------------* U" S7 w a% l; k! Z! q- H/ y! Q6 v
（4）存货 * y; M! @7 u$ f& ] G: ~3 j
存货 Inventory
i9 e7 U$ j( | G- w4 p9 B商品存货 Merchandise inventory
, F& O1 V7 w0 u7 ]. H. I, L# D产成品存货 Finished goods inventory
$ {) `! Z$ ^/ m1 A. ?, q' o在产品存货 Work in process inventory
- J, e+ B( }: n/ Q原材料存货 Raw materials inventory 0 O5 w2 h7 r6 K/ I" d
起运地离岸价格 F.O.B shipping point
4 z: [- R4 Q$ `0 |$ J) ~; C目的地抵岸价格 F.O.B destination 4 t$ [1 w/ L+ ~; Q% i
寄销 Consignment
3 S5 o+ O1 z8 _* l% O2 M( ^寄销人 Consignor
. [! d* Z6 r# z6 t7 [) K& L$ K承销人 Consignee * w. D# P- ?7 d: \4 R. h
定期盘存 Periodic inventory ) P) C$ d5 G; q
永续盘存 Perpetual inventory
! K3 H8 _- w; F购货 Purchase 1 G, `+ ?6 [% [2 f
购货折让和折扣 Purchase allowance and discounts
: t5 C* `( k& l+ d) N) J N, ~, P+ W存货盈余或短缺 Inventory overages and shortages
* l' q+ ]! [$ C) |. J" E7 T" k分批认定法 Specific identification 0 V+ a F# `5 @- \- X6 G% c! I: @
加权平均法 Weighted average 3 H; `) x4 s8 i0 |! |
先进先出法 First-in, first-out or FIFO - T7 _; y; f" t9 ^" M
后进先出法 Lost-in, first-out or LIFO ) q1 C9 M: ]% Q/ J( K
移动平均法 Moving average
6 W/ V5 G& y- Q0 O8 Y; ]成本或市价孰低法 Lower of cost or market or LCM
: j' [8 c- v- O3 c市价 Market value ' U6 I5 D/ t( w( _. _
重置成本 Replacement cost 3 |. o$ K. S% s% s
可变现净值 Net realizable value }4 R" g# e: u& v) ^
上限 Upper limit
( |) t1 x/ |5 M2 U( Z2 E$ n9 |下限 Lower limit # _+ G- g9 _' A. H
毛利法 Gross margin method - X) e e6 S. m$ Q# d. C$ r
零售价格法 Retail method 8 h0 N0 K* D( \ X8 w7 i1 R; k
成本率 Cost ratio
9 s0 U" t% U( }- R% u
! Q7 ?0 V: v" Q------------------------------------------------------------
7 ~3 `" ]0 C5 C* Z（5）长期投资 9 p3 N; r9 ^/ f" h( X4 {1 P' r( N
长期投资 Long-term investment
2 ]3 \7 `, U/ @$ l/ M% f. |长期股票投资 Investment on stocks ) r6 {# N! v% H6 K" a
长期债券投资 Investment on bonds ( X3 E& z/ F7 Y( ^
成本法 Cost method
$ p6 ^& R6 d( u' M9 U" Z权益法 Equity method
7 n- m; ?) y' d( n+ w! B, x合并法 Consolidation method
8 b' X) g0 O8 L {股利宣布日 Declaration date 3 ]) s* C. y3 Y# q$ Y; r# u
股权登记日 Date of record ' Y) _$ s8 p+ y/ Z+ {, t
除息日 Ex-dividend date 3 _6 `1 a$ r) q% g
付息日 Payment date
, Q1 ]8 F& A% _/ @债券面值 Face value, Par value
J2 x$ o# y! ?, z9 l( b债券折价 Discount on bonds 9 H& F1 A5 E( [
债券溢价 Premium on bonds
/ ^+ h% r! p$ p票面利率 Contract interest rate, stated rate
. K% S" l$ ~! s7 Z9 g3 x市场利率 Market interest ratio, Effective rate , O3 n3 E( b W0 u+ _! l% L
普通股 Common Stock ( J; t# H0 ~, |" J ?
优先股 Preferred Stock ( u/ ~, [. x; J5 ], k* }
现金股利 Cash dividends * I6 p/ ]( ~/ _& Y+ d* Z
股票股利 Stock dividends
' x: G. \1 N8 M8 s, Q清算股利 Liquidating dividends
6 p5 C) S* F+ q1 K6 {到期日 Maturity date
' V% A" ?" n. M1 w: {4 s- g) J# |到期值 Maturity value / v0 i$ Z1 W" g' r7 {1 o1 ~
直线摊销法 Straight-Line method of amortization 0 V% z5 F5 S, D8 N" l7 D
实际利息摊销法 Effective-interest method of amortization2 r) E! }& [; m
. `! X. s. H5 H. K# L2 o
---------------------------------------------------------2 X9 L; z% p5 C
（6）固定资产 : v5 _; T; U, j& `2 ~) R
固定资产 Plant assets or Fixed assets 4 k/ z& ^) L4 p' s; \
原值 Original value ( v2 D, s& q% B- t7 E
预计使用年限 Expected useful life
5 g5 _6 E1 d" ~6 J) P预计残值 Estimated residual value
/ o. X% I0 y# F, ?0 |- w折旧费用 Depreciation expense
]5 b: ^* O' K, A$ c# I# a累计折旧 Accumulated depreciation 1 ?5 a: Y9 ?7 d/ g* P
帐面价值 Carrying value " b n& C7 f4 n$ D9 t6 c
应提折旧成本 Depreciation cost
5 I- f9 ^; `4 A6 ?4 i$ u" G# b净值 Net value
9 G! A7 d5 l, L* S9 C. z在建工程 Construction-in-process ( @/ g) l" g4 t
磨损 Wear and tear
$ I9 Z3 e1 [2 p$ y! f5 u过时 Obsolescence
" z# M$ C5 _* U( s! `- `# E直线法 Straight-line method (SL)
7 k0 [% p( ]* m. x$ m3 [, m工作量法 Units-of-production method (UOP)
( v5 e) t6 E9 i" N& S加速折旧法 Accelerated depreciation method . d3 g6 r8 r2 @* ]+ v+ p
双倍余额递减法 Double-declining balance method (DDB) ( V5 a- {8 p- J' y# P1 z
年数总和法 Sum-of-the-years-digits method (SYD)
* r# }5 @1 Z( E以旧换新 Trade in
. `' s. `+ j: p2 w3 ^经营租赁 Operating lease
9 F. O) e; G* k3 I$ O融资租赁 Capital lease
! p9 S" w) n, O* ~2 h8 a. j廉价购买权 Bargain purchase option (BPO) . _% v9 a' \& q8 {
资产负债表外筹资 Off-balance-sheet financing
6 m0 Q+ `4 k+ E( a最低租赁付款额 Minimum lease payments
* k3 p" w9 X6 t1 l$ \--------------------------------------------------------' T* X) J# F. ^) O6 U/ M3 ]3 M
（7）无形资产
% E. g0 m$ q5 y. H无形资产 Intangible assets ) w* A& N1 ]7 C1 ]
专利权 Patents
* d$ V3 C6 T' F4 z7 g; _商标权 Trademarks, Trade names 9 @3 W' U. a ]& f( i
著作权 Copyrights
. P+ \4 G$ o7 G5 V! F特许权或专营权 Franchises
; M! A g- w! T/ R( j9 [, G商誉 Goodwill
4 p9 X1 b6 Q `5 o& W5 q5 |开办费 Organization cost 1 o3 S- k% O: k% z! ^, {/ P- m6 B- Z
租赁权 Leasehold 5 u8 P8 u, A2 V& M! u
摊销 Amortization
9 ~0 Q9 o+ O4 e5 w0 r6 S--------------------------------------------------------
% o0 {" r1 q7 V% q" t（8）流动负债
. C9 q/ \0 ?- D& l; b负债 Liability $ K+ G9 X: \' \
流动负债 Current liability
- ]# d7 t1 D5 k) `应付帐款 Account payable
7 j# v$ a0 s4 v' `4 |应付票据 Notes payable 1 ^ x: f8 n9 ^
贴现票据 Discount notes
' H0 ~3 m/ v7 u; o+ r长期负债一年内到期部分 Current maturities of long-term liabilities0 q7 c) }1 A: L% O
应付股利 Dividends payable $ Y# E5 M0 c* u
预收收益 Prepayments by customers . G z+ |% e" ~+ F3 X
存入保证金 Refundable deposits
/ q0 a& [0 C3 J G6 R7 ^5 W应付费用 Accrual expense $ J$ X* h4 M5 Z4 O
增值税 value added tax
9 C3 q+ w( G3 r0 k% }! {& z营业税 Business tax - ^; r4 R" o# ~
应付所得税 Income tax payable 6 e) ^3 t" h6 q# G5 j
应付奖金 Bonuses payable : }* X: D9 P0 C3 ^
产品质量担保负债 Estimated liabilities under product warranties
4 c9 n" s$ Y& o9 Y+ ~赠品和兑换券 Premiums, coupons and trading stamps
6 Q8 c4 ]. F a或有事项 Contingency + t/ k+ O% d: w0 w5 @7 h' g2 F1 k# H
或有负债 Contingent ( E4 n; P( [; Y7 [+ f& ^2 ^
或有损失 Loss contingencies
; X) Y' t x7 a1 E" i或有利得 Gain contingencies 0 P" ?# k1 {2 @! V% Q7 f
永久性差异 Permanent difference
" J* ^3 c2 }1 \( f! t8 K+ V+ I时间性差异 Timing difference
6 k. J- U: @" ]: ^3 X3 z应付税款法 Taxes payable method
2 m4 G* Q$ ^' U. u纳税影响会计法 Tax effect accounting method
6 Y% ^. s& g, t3 }. W. O递延所得税负债法 Deferred income tax liability method & K8 \5 K* w7 Z( v
6 I" Z. Q* ?% N) r$ W
------------------------------------------------------------, o' i. t/ t% Q! G; n% E$ H
（9）长期负债
1 [/ K9 ?9 F1 i5 P3 @长期负债 Long-term Liabilities + z. N* u& r$ [
应付公司债券 Bonds payable y$ G' C% k+ B1 v: }2 v6 ^
有担保品的公司债券 Secured Bonds
1 D3 g6 L" E: W( m' T- U; a! R3 }& T抵押公司债券 Mortgage Bonds
" N0 c3 V4 k$ C& t保证公司债券 Guaranteed Bonds
B9 A4 A4 I% l" X! S) J) _信用公司债券 Debenture Bonds
4 b& |( d3 ^5 m8 m一次还本公司债券 Term Bonds
. N) o2 a% Q3 e( W* Q7 y( W分期还本公司债券 Serial Bonds
3 A0 A* {7 K' L# X5 O3 T. @可转换公司债券 Convertible Bonds 6 Q2 A6 f. [, I O2 K1 `
可赎回公司债券 Callable Bonds
E6 {/ I- U6 f2 ~" J8 u& \. x可要求公司债券 Redeemable Bonds / F# m) n$ ~, a' U* o7 p- K
记名公司债券 Registered Bonds & `: X2 ^! n2 M+ j+ x9 ~# L# I
无记名公司债券 Coupon Bonds
4 k4 q( ^5 Y8 D0 X6 G普通公司债券 Ordinary Bonds - Q4 n% w: v2 Y8 k8 G* z& Y
收益公司债券 Income Bonds 2 I8 E# l' U( ~) L" `
名义利率，票面利率 Nominal rate
) y' C5 N% q1 ]9 g实际利率 Actual rate
: r6 G- `/ V) ~有效利率 Effective rate : n9 q( j) [" m: }$ Q* v2 J& F, {
溢价 Premium ; H5 M3 [9 y1 U: q$ B1 i* ?
折价 Discount ; s; G3 ]. F2 ]# \( K
面值 Par value % ~6 c& s; @! @ w @
直线法 Straight-line method
0 Y" A( |& |5 i/ Y1 l+ s' n实际利率法 Effective interest method . q2 P6 G! R! f$ \! I, M
到期直接偿付 Repayment at maturity
4 a! t% q( \$ y) C2 m. {提前偿付 Repayment at advance
- P6 G7 b. B( M. n( G5 ]- s5 ?偿债基金 Sinking fund 4 U" ~: Y9 W( R; g6 N& z! l
长期应付票据 Long-term notes payable . i, A) m4 q; s. Z
抵押借款 Mortgage loan$ o8 [4 W# ?0 N: G
--------------------------------------------------$ i6 R# w1 a% m- e
（10）业主权益
4 U' J/ U* J4 v5 f1 l: {' U权益 Equity 6 x4 b0 c0 D5 ? t
业主权益 Owner's equity : V% l0 P( C0 |+ F2 X' f
股东权益 Stockholder's equity
5 q; R5 N! z' j6 \投入资本 Contributed capital - F' T. h( d5 p- R2 r+ S
缴入资本 Paid-in capital 1 H/ }' i z( |% _9 N
股本 Capital stock 2 G+ v. p* R0 G' v& M+ b
资本公积 Capital surplus - M+ ?" t% P. A" Q2 X: d6 P
留存收益 Retained earnings : k3 J# m% D0 G* g
核定股本 Authorized capital stock
" V% x& b( p; l2 F7 O6 f! K( X实收资本 Issued capital stock ! G' o9 `) |6 i, L9 z/ t" ?1 p/ f# o
发行在外股本 Outstanding capital stock
6 [5 Q1 M6 z" b H# R库藏股 Treasury stock
4 c' _4 }. C8 N' j- J8 A, B7 U普通股 Common stock
t1 q4 P( ^. ^, Z: k优先股 Preferred stock ; R+ e( w, f* C, M+ I" m6 W4 p, x
累积优先股 Cumulative preferred stock
! F" x, V. J' _: }0 V; E/ c, W非累积优先股 Noncumulative preferred stock 6 E' V& @3 s2 C; M7 t2 ]3 D
完全参加优先股 Fully participating preferred stock / o1 X. R& f( `$ ?- s
部分参加优先股 Partially participating preferred stock
0 S" E5 w% o7 X非部分参加优先股 Nonpartially participating preferred stock
) b! o) z) ^+ @# N现金发行 Issuance for cash 6 Y7 ]) q) x6 T8 }. ^
非现金发行 Issuance for noncash consideration
" E7 N! H9 n' Z/ k; o$ |6 O股票的合并发行 Lump-sum sales of stock 8 l; q( _0 u5 N. {# a
发行成本 Issuance cost
1 b$ u2 j+ }4 w" Y) `成本法 Cost method . F; C- j) V [4 m; @. F( Q) x
面值法 Par value method 0 ?; N; L1 K* V" M3 F" ~# j
捐赠资本 Donated capital
- O, z; F! j) K盈余分配 Distribution of earnings
& I4 d- n. q5 u9 ]% j股利 Dividend & K f' C) y- t/ X7 \
股利政策 Dividend policy
S+ q5 ?" ]3 p3 L% V宣布日 Date of declaration
" }$ Z' D, D1 Z/ l7 k- x F股权登记日 Date of record 1 S' w" h) U8 s+ o! [- U- t
除息日 Ex-dividend date
/ c% U+ p# @- v% W; Z" p股利支付日 Date of payment , O1 r8 |* y) w( z1 p
现金股利 Cash dividend
j/ u Q$ a1 m. |4 ?! C: o股票股利 Stock dividend 6 b/ c, K$ q J% Q1 U' J! F
拨款 appropriation 7 j9 W; {$ }0 N g0 y& w$ m) `
------------------------------------------------------------: X& c8 Z8 V6 b" c; W9 K/ l
（11）财务报表
# k, L* T6 k* p" c5 p财务报表 Financial Statement 2 q3 t2 |6 y* ]/ r' ]$ ?
资产负债表 Balance Sheet , ^7 `3 o6 I7 B/ q- Z- b5 j k
收益表 Income Statement
- F. n0 Y5 O5 T: u# s. T6 v) T帐户式 Account form 1 e' R7 Y6 {) `; \3 o9 d
报告式 Report form
$ A% n9 ]5 @# g7 F, I. l. w编制（报表） Prepare % u, r5 {" l! w5 K& k* y; E. C5 p
工作底稿 Worksheet 3 o/ N1 }2 V' w3 l* ~
多步式 Multi-step
; W& {" I# y- d" s3 G F单步式 Single-step
7 v. N2 e8 c# Z7 A------------------------------------------------------------ j4 c" W2 B" }" k* B# M9 `" k: b
（12）财务状况变动表 ! L. R( ~8 E, a/ x9 t3 }8 H; w: ~) {
财务状况变动表中的现金基础 SCFP.Cash Basis
( ]3 G( l2 j) P& l1 _9 M, d（现金流量表）
& q/ c( o' M% ~财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 1 g4 I* f$ c6 ?! F: U
（资金来源与运用表） . `4 w, P: ?* k; U# N" V
营运资金 Working Capital
/ ]" z. u: J- O! M4 D全部资源概念 All-resources concept
Z: k0 ^, y; h5 R直接交换业务 Direct exchanges
) ^% u, d5 m. c) \3 x7 Z( L# f正常营业活动 Normal operating activities
$ w$ G2 B0 R" q, E2 \; i财务活动 Financing activities 6 b2 w1 ]1 S0 I
投资活动 Investing activities z1 u# l2 Q. C0 T+ y2 B
-----------------------------------------------------------* O0 D( u* R# l( a+ {. O0 J
（13）财务报表分析 / |: j' n+ Y8 x+ e- ~
财务报表分析 Analysis of financial statements
/ h4 Y2 A9 g4 F; @, p比较财务报表 Comparative financial statements ( V' t) s/ s# M6 Z
趋势百分比 Trend percentage
+ A& C1 N9 S+ a9 W- U比率 Ratios 5 z. P( k& h' D3 `& v
普通股每股收益 Earnings per share of common stock
" J' ~6 g$ [& d1 Z股利收益率 Dividend yield ratio 9 y# }/ t# c$ I# i( `% m0 S, b& R
价益比 Price-earnings ratio
; U7 J$ O3 s N8 C普通股每股帐面价值 Book value per share of common stock ( z# u0 W2 O' |/ k+ V' h
资本报酬率 Return on investment
; C' ^4 T4 Q4 F6 ^ t总资产报酬率 Return on total asset % o" |& I2 X( z
债券收益率 Yield rate on bonds , @' B! W J4 P3 i1 a0 W. U/ n
已获利息倍数 Number of times interest earned - s$ m9 Y' B+ U" n- f
债券比率 Debt ratio 5 |; w2 `' X, F Q
优先股收益率 Yield rate on preferred stock
$ s/ G7 j* x& f: y1 ]& l* _ k4 d营运资本 Working Capital
7 h" [8 g& }- Y; C/ m5 T周转 Turnover
' @* t1 y8 p6 A& [7 s存货周转率 Inventory turnover : Z7 n# Z9 O) c# ~
应收帐款周转率 Accounts receivable turnover
& E5 X# q( N! ^& W流动比率 Current ratio , v4 J: b6 b3 b2 o$ B- N
速动比率 Quick ratio
\& A6 _$ T. x" k酸性试验比率 Acid test ratio
( q' `' R9 u7 @/ X------------------------------------------------------------
8 r4 g7 p0 g0 x; x( p+ d1 x; a5 L9 K3 ]* R/ j1 r
（14）合并财务报表 2 ^8 ~( d+ X' J4 K
合并财务报表 Consolidated financial statements 8 v/ l# v2 ?2 u: n: n4 U
吸收合并 Merger
6 C2 }4 n- d9 w; F; E5 u+ _; ~创立合并 Consolidation
0 T: m7 X, h; P" l5 R控股公司 Parent company 4 A- ] N2 z& ^' ?8 y. X, T. d
附属公司 Subsidiary company
( i, k$ p: M2 V: G6 E7 M- R% A1 [少数股权 Minority interest x, P0 V! i0 D; x) f- j4 z- n4 F
权益联营合并 Pooling of interest
; h8 L" d% \% G# _6 l购买合并 Combination by purchase & Q& o, j" k# A' P1 F
权益法 Equity method
; M$ L+ K; z* j6 U8 W- B成本法 Cost method ) `8 E) J0 v8 `
) y( N( h9 A$ c------------------------------------------------------------
5 _9 S7 x" f" I6 N4 i9 O（15）物价变动中的会计计量 N. P/ N6 [* c* l% l
物价变动之会计 Price-level changes accounting 9 M) |7 F& L: k3 O- f' r
一般物价水平会计 General price-level accounting
! l! E) J3 I: y% T2 s7 x7 w货币购买力会计 Purchasing-power accounting # S" X( m8 O) \1 J; a3 A1 K, d- P
统一币值会计 Constant dollar accounting # R2 p9 w$ i. u* n
历史成本 Historical cost ) z& \4 k' j! j
现行价值会计 Current value accounting ( G4 y* u; `8 l: P. `. s8 V6 O* {
现行成本 Current cost
' S" d( n8 `( @+ c1 @" T重置成本 Replacement cost ' w# L; l0 E' J8 L; `
物价指数 Price-level index
% ~* ~. p. h( I# f/ ~国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
' t4 {7 Q( y4 t8 Z" A4 |消费物价指数 Consumer price index (or CPI)
0 E- x# O- J3 Q2 w+ s批发物价指数 Wholesale price index
% Q2 u/ N2 x" C% ~8 E; t% L* n- n货币性资产 Monetary assets
3 i" B. x5 q. Z, A& S |货币性负债 Monetary liabilities $ \5 S* y. a, _5 N/ A: G! o
货币购买力损益 Purchasing-power gains or losses
% C$ S* ^' z; U1 [( [ W/ w资产持有损益 Holding gains or losses
+ g( n/ m6 x# [+ |) _9 ?9 D未实现的资产持有损益 Unrealized holding gains or losses
6 D) X" Z/ V9 J) ^, ~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
