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（1）会计与会计理论
: j2 i% ~1 p2 f$ [会计 accounting - c0 \' V e7 d
决策人 Decision Maker
. @/ t# I5 ?- u3 Z. o投资人 Investor 4 ]0 V7 C9 a3 F' I
股东 Shareholder 9 V5 o, _" y' t* k3 r+ }9 H
债权人 Creditor
0 W r8 `4 \' G' j% V/ D& ^9 I7 w财务会计 Financial Accounting ' j3 O+ O8 Z& E- o2 ~/ Y( |$ A! Y
管理会计 Management Accounting
* }" d7 s; q0 K2 f成本会计 Cost Accounting
, h+ @- Z0 h' q! F8 l, A私业会计 Private Accounting
" m" |/ W$ @* D0 U4 |公众会计 Public Accounting 1 H# Z# V3 y, l0 c3 Q3 Z
注册会计师 CPA Certified Public Accountant
+ ~% f$ I" V/ Y& D! p国际会计准则委员会 IASC
* N4 u3 {+ W0 s% A& D$ y" M: J( }美国注册会计师协会 AICPA 9 D, J! m$ h2 p$ a. Q
财务会计准则委员会 FASB
5 ~. y7 w0 K$ p. `) I1 M0 G5 S8 A管理会计协会 IMA
' P i" i z' m1 y* R$ R. v美国会计学会 AAA
6 `8 D1 j T; z7 l. ?税务稽核署 IRS
0 z' B- N7 N8 K4 Q1 C独资企业 Proprietorship
# y- n( t! [8 H合伙人企业 Partnership
6 Z5 R. x1 R8 \1 z$ E公司 Corporation . Q3 ?# t0 Y& _2 M
会计目标 Accounting Objectives 5 w7 N3 V0 L& h: N( x2 j! `
会计假设 Accounting Assumptions : A& u/ s8 T0 c5 T+ X$ n) o
会计要素 Accounting Elements
2 G; Z1 H; G; m, E1 Q4 ?+ K& @会计原则 Accounting Principles
! o' t! Q9 b G# Q( v" T& J* r$ z会计实务过程 Accounting Procedures
- V+ @4 k: X/ _财务报表 Financial Statements
( @9 `" e& z; w0 g! i" f0 v财务分析Financial Analysis
' m. V& w( }. r会计主体假设 Separate-entity Assumption
# F/ ]& b" G/ Y货币计量假设 Unit-of-measure Assumption $ |5 I' p& ]( c+ J; g/ J/ K
持续经营假设 Continuity(Going-concern) Assumption
1 L2 ~2 ?5 U7 @% W会计分期假设 Time-period Assumption
" T& v8 y4 k% w) i+ r6 `; e/ B资产 Asset 5 _8 k0 k a6 z+ w
负债 Liability 6 `9 I+ j; E) {; S
业主权益 Owner's Equity
; `" ]# f, J( z% g4 A8 `1 S$ q* G收入 Revenue
/ f4 W: ^' J9 Q1 R费用 Expense 9 {; X/ N+ l" z/ H z
收益 Income
2 L( y% D0 ?1 u6 T4 U5 D, o) |亏损 Loss
2 T" _" m5 n# G# R6 P1 X/ Y4 W' Q! J' l历史成本原则 Cost Principle
5 |: A) y( b( P2 A: _6 [收入实现原则 Revenue Principle E; B; ^) E. p3 G0 i
配比原则 Matching Principle 6 v1 ]* I' s! d* a6 U. ]9 [
全面披露原则 Full-disclosure (Reporting) Principle
2 p7 L/ Z2 \! `# F* E7 _客观性原则 Objective Principle 8 a2 U. |, ]7 e
一致性原则 Consistent Principle
! |1 V" i5 D4 Q5 }. {3 I6 @! D. t可比性原则 Comparability Principle 7 ]; |# P) r( o) ?
重大性原则 Materiality Principle
; h6 j% L' Z, ?稳健性原则 Conservatism Principle ! z4 Y2 f) ~, B7 V) J& g1 i0 N. c" N) N
权责发生制 Accrual Basis
; c0 w+ |, g/ y) o6 G9 X6 |9 I现金收付制 Cash Basis 9 @6 c1 N; [5 x0 Z+ w c
财务报告 Financial Report . [8 D# i3 A& j0 R# }! Q
流动资产 Current assets % F2 n: r. I* e8 t
流动负债 Current Liabilities
4 W3 T6 e4 i- g: D长期负债 Long-term Liabilities 7 Z7 O* q- o8 o3 @ [9 o- {' N
投入资本 Contributed Capital + \+ [9 S, h. L8 Y( C
留存收益 Retained Earning4 ~0 x8 x+ }7 N+ j$ e+ W @
) D: A# J* L2 ] x" ^- N9 m------------------------------------------------------------' G( u/ x M! G, d& `; s/ u
（2）会计循环 % ]! ?; W! _$ X% D% U
会计循环 Accounting Procedure/Cycle * D' m4 a2 a! T- N
会计信息系统 Accounting information System . K7 |# {' B: L( k$ m+ K
帐户 Ledger
5 W1 P/ O0 T0 X0 I1 y$ J会计科目 Account
( e+ F0 Z$ k1 W2 J! ], |会计分录 Journal entry
9 W" t' b: V" _* B4 N0 a6 J0 T原始凭证 Source Document + P2 @3 V# \7 n5 j( y2 z; v
日记帐 Journal 6 E9 g/ K* [8 K ~8 L4 E
总分类帐 General Ledger # M8 `8 B* M" j$ {( U
明细分类帐 Subsidiary Ledger . M, q5 J9 [* }# g4 w5 [, H
试算平衡 Trial Balance
}9 X+ f+ d( Q) n现金收款日记帐 Cash receipt journal 7 Y4 j2 y. L' k O
现金付款日记帐 Cash disbursements journal
' M; j' W5 }& W) \销售日记帐 Sales Journal ( p( E: Y' Z2 M! n! |
购货日记帐 Purchase Journal ( `& C8 {/ e+ ^+ G7 M; G: J0 r' g
普通日记帐 General Journal
/ u6 Q( p1 K5 \9 g" h) k R7 b0 N# t6 U9 S工作底稿 Worksheet % N4 |" `, w0 r0 k# ^7 O
调整分录 Adjusting entries * Z- \6 f5 T. q5 f
结帐 Closing entries
2 m% r( M4 c) V" y7 n) Q |7 o* M
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（3）现金与应收帐款 - Z+ p' j3 ~( u3 f" w
现金 Cash
/ P- i2 j1 y H* a/ l$ P8 d银行存款 Cash in bank ! V( z6 w5 n- b+ A y# ?
库存现金 Cash in hand Q' `! r' E2 p) h& {+ v; v
流动资产 Current assets
/ k2 d4 s! k5 c, k" d偿债基金 Sinking fund
+ R4 T8 V' ^' X u5 g定额备用金 Imprest petty cash
& d$ j/ m& c1 r, O支票 Check(cheque) 3 X. e( G5 V, }. G6 h
银行对帐单 Bank statement
/ J+ B. F3 e; E7 }7 A* a4 j+ @银行存款调节表 Bank reconciliation statement 6 x2 b" F1 y3 t/ o5 t4 h* q
在途存款 Outstanding deposit * ]8 e5 T! L% G; D8 \
在途支票 Outstanding check 9 T' ?1 g* R$ p3 f
应付凭单 Vouchers payable , X3 R/ |: F* m. [
应收帐款 Account receivable
6 b8 b" L9 Q0 Q9 V; d1 E) E应收票据 Note receivable , h$ B" c' G4 x* j: L# W1 q
起运点交货价 F.O.B shipping point + B# k5 U6 _4 R/ N3 r; @
目的地交货价 F.O.B destination point 7 L- B' O+ F. t& |5 E' N
商业折扣 Trade discount * }7 n/ m i% i: e: i3 ^/ L0 ~5 o7 I& ?4 i
现金折扣 Cash discount : d6 ?9 n+ S* }8 \) u/ L6 `" s
销售退回及折让 Sales return and allowance
3 r! Z# u6 t: T4 y' Y$ b坏帐费用 Bad debt expense / x! p* P o/ A x) b3 ]
备抵法 Allowance method . i& ]8 ~/ V. h- r% [8 o0 K6 h0 d, h
备抵坏帐 Bad debt allowance
- l; H& A7 ]- b2 k损益表法 Income statement approach " u3 S5 u7 _+ D, ^4 D
资产负债表法 Balance sheet approach % d, W: ~5 M2 b- F# o2 p
帐龄分析法 Aging analysis method ( z' ~( e$ g# R4 z3 {: f& L( e5 N
直接冲销法 Direct write-off method
1 ?4 d% E* ~8 F' J带息票据 Interest bearing note ( |0 d3 P8 _/ m. m
不带息票据 Non-interest bearing note . Y) M t0 ?. M, X! ]1 z7 S
出票人 Maker $ y0 `+ D I' G$ j( f0 I
受款人 Payee
, R7 x. X; t# x# }# B本金 Principal
) N' V# A+ i0 W) Y# _) j7 B利息率 Interest rate 1 ~" F6 |, [! }3 L, z
到期日 Maturity date
( s+ X6 ^8 P! y6 S2 s本票 Promissory note Y2 z9 y3 B7 h& d( K _( W# ^% D
贴现 Discount
( G, F4 e7 h* g8 M背书 Endorse ' j9 ?8 t5 A4 ?% C& _- ` a
拒付费 Protest fee 9 z% F2 d7 Z' P( u
' [+ M6 ]# V# R' K% V------------------------------------------------------------
' r: o6 h3 t' i" t（4）存货
: l2 o) j" }3 b& J存货 Inventory
( E( [" ~' _6 R+ l+ {2 F' d- g商品存货 Merchandise inventory
& h3 \2 [8 Y9 X; b5 c产成品存货 Finished goods inventory ; N) r- z, }: J7 L) s0 t. v4 F
在产品存货 Work in process inventory & y2 c: @4 i% I9 V
原材料存货 Raw materials inventory
9 [* b) r* S) ]5 i' G9 C起运地离岸价格 F.O.B shipping point
j! @# q5 Q% O- T目的地抵岸价格 F.O.B destination
9 ?; G v1 Q3 q( v4 p$ ^寄销 Consignment
/ d: V7 e, z+ v% a寄销人 Consignor
( r* Q: B- S5 G. {& X承销人 Consignee ; h# m2 E# `5 f% W" x: V1 W
定期盘存 Periodic inventory
/ u+ V( P C* J: |. d5 J永续盘存 Perpetual inventory4 Q, r8 _0 Q# S$ P/ A1 m5 C
购货 Purchase : D, B3 p; E7 l: Q: @
购货折让和折扣 Purchase allowance and discounts / V, C; p& V: u0 X4 j. P- e6 ~8 {
存货盈余或短缺 Inventory overages and shortages 1 m; N; M+ {4 T# Z
分批认定法 Specific identification
5 g$ N) ~+ K @加权平均法 Weighted average
8 H' R3 k3 u0 l7 L先进先出法 First-in, first-out or FIFO
: j3 o( p" [2 i" D& k: e" g- U1 T后进先出法 Lost-in, first-out or LIFO 4 r& \4 I) X4 I
移动平均法 Moving average
* r9 z* p. _9 H+ c成本或市价孰低法 Lower of cost or market or LCM
) j9 z! J- Y1 d! S市价 Market value
" \$ I) g5 [* d+ I* P" S/ q: K重置成本 Replacement cost ; C; l# `2 R( W. \/ ]1 t
可变现净值 Net realizable value
+ O& \- r- v2 ?: t* K上限 Upper limit
6 \& h% a. {. ~6 a! n下限 Lower limit , x$ {- N& K k/ o4 m' ^7 Z+ I
毛利法 Gross margin method
( u* T* h5 Q: V' ?! W零售价格法 Retail method
8 o1 R% a: X- f- S0 l0 F, G成本率 Cost ratio
0 N# t$ x3 @6 p) ^# `( N
: W7 t& x+ _$ ^4 J" \+ s0 ?! e6 k------------------------------------------------------------ e8 a' p1 U/ s0 f+ Z0 H: A) m
（5）长期投资 ! k2 X7 I& ]3 B
长期投资 Long-term investment
3 f8 E& o1 w4 Z长期股票投资 Investment on stocks ) Z* Y! ?- r: o3 a2 C
长期债券投资 Investment on bonds
* u ?: Q# M5 A ?- [; z成本法 Cost method
y, ^# u% s+ T" b! i权益法 Equity method
# c$ l+ E6 h1 n合并法 Consolidation method
0 R* t+ Y1 z+ g股利宣布日 Declaration date 5 p# }& t+ m$ ?8 a! I' s b
股权登记日 Date of record : G% _# _3 u) q, C! Q- a$ y
除息日 Ex-dividend date " `6 e A( w6 M- K2 Y1 i! f$ l
付息日 Payment date 0 [' b) D% D7 t$ G0 U8 b
债券面值 Face value, Par value ! n) W6 k! J" M+ a2 q+ v
债券折价 Discount on bonds
6 l: u2 C2 h) U3 O @! Q+ w8 I% {债券溢价 Premium on bonds
& N1 B: _7 d, |票面利率 Contract interest rate, stated rate 3 I2 h" ^ {; v: J
市场利率 Market interest ratio, Effective rate
. `" o9 D5 e9 `, m5 W普通股 Common Stock
3 A8 z% Q( o+ g" B0 u优先股 Preferred Stock
. @% s7 K3 [# D3 \# f! l现金股利 Cash dividends
4 [4 Q$ j3 V( u! d* k1 C股票股利 Stock dividends 4 V. o- }0 G! S9 J5 Z# a
清算股利 Liquidating dividends 7 V1 n% @, L# I' V0 U2 k% R
到期日 Maturity date 8 ]" P7 w( l0 D8 ^
到期值 Maturity value
: p# X B# ~" j7 y1 ]7 v1 f- M直线摊销法 Straight-Line method of amortization $ \3 g. }+ v. d( O# T$ X$ \# A
实际利息摊销法 Effective-interest method of amortization* p1 S6 A9 f3 `4 K$ _2 F
6 a5 D$ j; D7 Z9 ^
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（6）固定资产 : \6 R: B; e; `- W
固定资产 Plant assets or Fixed assets 2 ~4 x. N8 M- X
原值 Original value
4 j1 S+ W( f$ A' b' `, H, \1 V预计使用年限 Expected useful life
# _! g U- G( }' z c预计残值 Estimated residual value 0 t2 z" c# P4 ^( v) T0 n
折旧费用 Depreciation expense
$ [1 u+ ?- l0 ~" P, m累计折旧 Accumulated depreciation
/ I2 n% u8 W1 c5 f% I帐面价值 Carrying value - u- d8 A; ^) |- M8 [- M( V
应提折旧成本 Depreciation cost ! R3 A( q2 o9 c/ y" N5 y+ A& n
净值 Net value
- J6 Z0 S. d$ _" ]% B在建工程 Construction-in-process 8 j. S# W3 A8 O5 i1 J$ f
磨损 Wear and tear " X7 a# e# ~9 E7 m' |5 F0 `
过时 Obsolescence
4 p% f. {* A2 w2 Q: V' s直线法 Straight-line method (SL)
3 U' Y8 O) F/ U工作量法 Units-of-production method (UOP) & x7 Y- w- o5 }. b( }
加速折旧法 Accelerated depreciation method
- E6 X6 ?; Y* t双倍余额递减法 Double-declining balance method (DDB) % u& q3 _* Z+ E. E
年数总和法 Sum-of-the-years-digits method (SYD) - X* W8 W, Z. Q$ ^! l& z
以旧换新 Trade in " \5 ^5 A) u4 @& a- u! ~
经营租赁 Operating lease 7 p+ Q0 I! X6 o3 T7 _
融资租赁 Capital lease 5 b! D, o( L3 }$ Q
廉价购买权 Bargain purchase option (BPO) $ c6 A- j- l0 Q2 |" [
资产负债表外筹资 Off-balance-sheet financing
/ v7 l2 r1 w6 ?: e最低租赁付款额 Minimum lease payments" t0 H8 @" f. y% C
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1 u% A; k0 m8 M* L0 M3 ]8 Y; r0 a' t8 ^# u（7）无形资产 ) g) S% G* D0 O3 P2 T" }& S
无形资产 Intangible assets 2 G7 K; K4 w' a9 `: a
专利权 Patents 9 l) e$ R/ Z1 J8 _
商标权 Trademarks, Trade names . J @" W9 M8 N' C. ~# T1 @
著作权 Copyrights ' f/ b+ @) K5 |$ R- q
特许权或专营权 Franchises ! b* I+ l B! s
商誉 Goodwill
- S( W5 v" f% \, P4 B# k开办费 Organization cost / N( \6 F! u% T% J0 X; g
租赁权 Leasehold
, e# N$ O* P, K7 M+ d+ s2 c* c9 n摊销 Amortization , g8 M0 X9 b0 w ~, C: l' I1 j
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) ] m* Z7 B6 Y0 s$ C（8）流动负债
7 n8 m" [6 F+ H9 p$ ]负债 Liability 7 L M: T" l% x- Z# B
流动负债 Current liability
2 A- @4 r+ n% \1 y* G% i9 n# }应付帐款 Account payable 5 ~ w" j! U' y+ ^- Q
应付票据 Notes payable " P( @. Q! d- G. m: K
贴现票据 Discount notes % S* d; y" }/ t& r/ N6 C; ^
长期负债一年内到期部分 Current maturities of long-term liabilities
' T! E6 f- [5 U0 }3 I; n3 H6 ^: B应付股利 Dividends payable ) E- Q7 w) w' @% r% Q! L3 Z; s
预收收益 Prepayments by customers
, a' i' g Q# C. ~存入保证金 Refundable deposits
4 ^1 J. \. z0 j+ U+ T) n3 {+ l3 R应付费用 Accrual expense ) [ _; @4 H. L5 l0 G7 C
增值税 value added tax ! ~5 X F7 h8 J4 _
营业税 Business tax
# B3 H' l! A* R1 p6 |* Y应付所得税 Income tax payable
7 L/ N* a* L9 X( `3 I3 D& a应付奖金 Bonuses payable
6 @( F9 q/ m2 m) C$ ]# h# w* D' B产品质量担保负债 Estimated liabilities under product warranties
2 q& b" e. f9 ]0 i |2 F. s1 M赠品和兑换券 Premiums, coupons and trading stamps
9 @ U" q( H$ }或有事项 Contingency ) Z5 s3 `& t% O0 L1 J6 a2 _
或有负债 Contingent
7 z' j" }( y9 k* s* k6 G9 _4 d* \( D或有损失 Loss contingencies J3 Q0 F6 s4 L8 F! d* Q
或有利得 Gain contingencies
5 x) \# ?( [% i% b* x1 `永久性差异 Permanent difference
4 p; l0 l' @ w- r+ z) ~! T时间性差异 Timing difference
3 K5 M( [) g0 N3 C' w应付税款法 Taxes payable method
2 Y6 _" C& B# K6 n ~' E& D纳税影响会计法 Tax effect accounting method ! e( {3 [. k1 o/ E: }
递延所得税负债法 Deferred income tax liability method ( c) ^! n/ z5 v! C" Q( {$ T9 H
( R0 b- }( ?0 O/ L: W8 Q1 _. v% B------------------------------------------------------------
. o9 `) c a! j& ~3 u1 B& m（9）长期负债
' y. _% H/ @: `; ~0 z长期负债 Long-term Liabilities
/ O: D7 L$ x( G3 n应付公司债券 Bonds payable
# e1 m# j. n8 e3 d有担保品的公司债券 Secured Bonds
0 ^1 B) B4 F) P: ?8 \. B抵押公司债券 Mortgage Bonds / E! \% b$ m2 L/ [+ ^) g" }
保证公司债券 Guaranteed Bonds
3 d( @! B5 j( R. k1 c0 F信用公司债券 Debenture Bonds 8 |* R5 } ?* |
一次还本公司债券 Term Bonds 4 o2 S) T* a7 Y' P
分期还本公司债券 Serial Bonds
( C' H @" b+ s可转换公司债券 Convertible Bonds ) W) j4 h/ F. {5 E2 H( w
可赎回公司债券 Callable Bonds % ?9 w4 O% z/ [/ E4 w. R
可要求公司债券 Redeemable Bonds
" F, H0 u; ^9 _! t+ v0 h" j7 E记名公司债券 Registered Bonds
9 O2 o! f& P W8 F& H# k; {( ^无记名公司债券 Coupon Bonds & Y2 a! t F! q, R$ O
普通公司债券 Ordinary Bonds % p! C# u( K+ c- H+ N
收益公司债券 Income Bonds / F: x6 s) S3 I
名义利率，票面利率 Nominal rate 0 n* z" {* G0 g
实际利率 Actual rate
) ]5 D' U3 G7 F' P# g H有效利率 Effective rate
7 s- C, x3 {0 x2 Y+ U; W溢价 Premium O L! d2 C3 |5 Q7 V6 X- g
折价 Discount
6 D2 X/ T/ P3 [# J面值 Par value
( x, Z$ u/ f& H. [直线法 Straight-line method
5 ]& O$ O0 Z+ @; o8 R3 T实际利率法 Effective interest method / O! H# v3 d5 W# j5 Z
到期直接偿付 Repayment at maturity
5 ?& d- d/ E8 R1 ?提前偿付 Repayment at advance
/ `5 j# Z6 Z1 B& _7 j) C; r偿债基金 Sinking fund 7 M6 o* n7 C9 d& s
长期应付票据 Long-term notes payable
& d' J# u- W" h% _& d1 J抵押借款 Mortgage loan+ y& u1 J5 Z3 [, \& F/ @2 T" K( J! A
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（10）业主权益
) Y( R4 I. ^' H' h. `权益 Equity
# q( J$ }( }# B! L! E业主权益 Owner's equity - Z# x. f3 |4 K7 L$ ?. I1 F( j. D
股东权益 Stockholder's equity , |8 B4 u6 p" O7 K. O. ]5 V
投入资本 Contributed capital ( G' ~/ [- k2 t
缴入资本 Paid-in capital 5 R5 V3 Z3 B# N( E8 \, L
股本 Capital stock 3 y4 y" g: I+ W5 t f. L O. G
资本公积 Capital surplus
) ^8 h, K$ v. k: r- ?# ]留存收益 Retained earnings
; a% y/ l6 ~. V$ M) ]核定股本 Authorized capital stock
$ e' G. Z! o" p# {: g实收资本 Issued capital stock
. g8 S8 U2 d* I7 `# v: b发行在外股本 Outstanding capital stock $ Z& u$ f, M8 X8 S5 T
库藏股 Treasury stock 0 y* v+ O# y. z- I X+ C, j) k
普通股 Common stock
& e: x. }6 W ]优先股 Preferred stock - o% Q1 e5 T ^
累积优先股 Cumulative preferred stock . V6 t; x" z) W$ l" q5 ?
非累积优先股 Noncumulative preferred stock
$ U$ e9 e$ E: f/ K+ c8 L+ Q: \3 P/ M完全参加优先股 Fully participating preferred stock ' K$ y% T* m1 `. @) }/ r5 E! p
部分参加优先股 Partially participating preferred stock 2 g) s$ z1 ^7 p5 h% P
非部分参加优先股 Nonpartially participating preferred stock
3 b: z) w3 @7 q1 v; I, X现金发行 Issuance for cash
! }8 D, X2 d: ~1 v( C/ ]非现金发行 Issuance for noncash consideration # x9 L3 q& j) e5 }- c; C
股票的合并发行 Lump-sum sales of stock ; f) Z# e# O9 T, k( }, o$ U
发行成本 Issuance cost # w1 \7 ~# Z5 u5 w' C
成本法 Cost method ! E, b' J+ x+ y) G7 ~7 c- W
面值法 Par value method 8 _6 U; [! f' C& \6 y
捐赠资本 Donated capital % }( X+ V5 z) W* G* U9 O
盈余分配 Distribution of earnings 6 Q( }$ I2 D Q- p" B8 B4 ]! n
股利 Dividend " H9 b0 z8 x5 W' v7 @6 L9 X
股利政策 Dividend policy
0 F1 h& P' {) Q宣布日 Date of declaration $ P t& a6 y* P" x6 I# X
股权登记日 Date of record
6 x2 ]9 [. M4 J1 s3 a$ s( ^% A除息日 Ex-dividend date
8 X, N4 f" q4 |1 k) j' n& A股利支付日 Date of payment / L/ r4 W; {# T% |- K8 g# v H3 O
现金股利 Cash dividend
' H" c; f9 ^/ P V+ Q2 d股票股利 Stock dividend
$ {, `5 Q, a+ B! }+ d+ V, S拨款 appropriation
s. k- b+ ^9 C% Z------------------------------------------------------------' R8 [4 ]+ ?$ v, z/ w
（11）财务报表
6 G5 Q5 T4 j& _财务报表 Financial Statement 1 O6 M0 D2 a6 U/ P' |% z
资产负债表 Balance Sheet 5 r# I; h) t" `
收益表 Income Statement
0 E* ]; I, k* T: }& f1 K帐户式 Account form
( _& v# v% d- p. _* q报告式 Report form H* ]1 w) `$ e- R$ l( Q. i, Q
编制（报表） Prepare
1 Q M$ R* z8 }5 t: w3 L8 p工作底稿 Worksheet 1 Y3 e8 d- f( ?+ Z R$ E X& K7 L
多步式 Multi-step
7 L& W# Q/ L. p- z+ F( x单步式 Single-step
& @# ~; D6 x- \1 ]( @6 c# Z( d# J/ a-----------------------------------------------------------
# [# U! p0 S. j2 @4 ~（12）财务状况变动表 ; {( q) `2 H7 E7 ?' ?6 e- v
财务状况变动表中的现金基础 SCFP.Cash Basis e9 {0 [: L' o4 y( J. `
（现金流量表） 2 K0 }( i( g2 P* A; ~+ t$ c
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 3 Y2 |& v9 l1 a0 }3 F; G% W
（资金来源与运用表）
/ J) a! G3 W# }' c; I' H# ]7 J营运资金 Working Capital 3 a' }2 F) [3 I( I" | C
全部资源概念 All-resources concept 9 N# G2 n6 h& S7 a! ]
直接交换业务 Direct exchanges
% `+ D: R' A) U' H2 Z+ h3 k正常营业活动 Normal operating activities 5 [* @) ?7 z+ P% ]
财务活动 Financing activities : j. A# k* o {- q& u
投资活动 Investing activities
3 d! V9 T4 R9 ~" \; s D8 z-----------------------------------------------------------
) |5 `4 p B- ]% e5 D" B `（13）财务报表分析
+ c4 W K; Z; r财务报表分析 Analysis of financial statements
, R7 X/ S5 t( a, u O% \比较财务报表 Comparative financial statements
' ~3 v" B# `+ Q趋势百分比 Trend percentage
/ C* |: C. ^5 y, |7 S& F比率 Ratios , O7 c3 r* h, |. s: @( G" F+ j
普通股每股收益 Earnings per share of common stock
, B3 I9 l: f% ? @2 p股利收益率 Dividend yield ratio
: B% V2 D+ r* [ Y0 G" B) m价益比 Price-earnings ratio
1 w2 _* r' c9 \ ]普通股每股帐面价值 Book value per share of common stock
5 S+ C7 V) y! {3 Z2 {8 E; k/ s资本报酬率 Return on investment 1 {, A/ O2 D- z0 Y" q# l
总资产报酬率 Return on total asset
$ P4 [# z2 v& l# O9 y- E- v债券收益率 Yield rate on bonds 9 }7 b) m n% F# k4 o7 [2 p
已获利息倍数 Number of times interest earned
1 d* U$ O) t! R& ?& q债券比率 Debt ratio
1 D" k' c9 {- U* t2 D' o0 ]# R优先股收益率 Yield rate on preferred stock
. |. T8 c d4 ?; j$ m营运资本 Working Capital 5 } s) S4 V! O7 S6 @; U
周转 Turnover ' H" q! o& v/ s+ F, b# r" C" X4 F- T
存货周转率 Inventory turnover : R9 j) C$ @- a( @
应收帐款周转率 Accounts receivable turnover
( v+ @5 A( m4 @/ a流动比率 Current ratio
a0 {3 X$ x' K& B+ [# E# b& ^/ r2 U速动比率 Quick ratio 1 Y' z( F2 S w4 M9 z8 v8 E3 r& G
酸性试验比率 Acid test ratio1 \% M: q4 Y: ~" _ [
------------------------------------------------------------ * \' P& G/ o) w: [
# L9 Z( w9 K" h4 ~ A: X* @( p/ K- ?（14）合并财务报表 % L$ b, _) e* M9 \" L8 N: I+ ~1 f
合并财务报表 Consolidated financial statements
8 m D y' x; D/ Q; m4 x吸收合并 Merger
" t0 k/ P, f4 u" `# @; W( H创立合并 Consolidation
. r. }6 e9 x3 X* L x2 h$ g; ~0 F控股公司 Parent company
. x8 |, `5 ^( j( n! Q, P5 a附属公司 Subsidiary company
! O& C3 w9 V+ C' [+ J少数股权 Minority interest
7 j( m5 Z7 v' e) l权益联营合并 Pooling of interest , ^# B/ j( U/ Z/ u5 P% ?$ P" `
购买合并 Combination by purchase , w- w% X, t$ m* E/ j& f# D! D' q! \
权益法 Equity method . ^7 Z+ G9 s0 g
成本法 Cost method , A+ P$ j! p7 z, `1 g
$ {. k$ z$ J) I/ D- {------------------------------------------------------------ m7 Y" N* y& x( T
（15）物价变动中的会计计量
" |: [! p N) S- w物价变动之会计 Price-level changes accounting 8 F7 [8 P* _9 c! r+ E. G" U
一般物价水平会计 General price-level accounting & P1 a* a' N% V2 a3 I5 g" E) ]! T
货币购买力会计 Purchasing-power accounting
' Q4 |" w) @( r8 q5 `统一币值会计 Constant dollar accounting
+ l9 A3 [7 ?* S$ C历史成本 Historical cost & v9 k5 t+ b# f& {# q+ E
现行价值会计 Current value accounting
; \" C- H! y# J' O1 a% D: j' g5 }现行成本 Current cost
- J5 X9 S& K; K' ^; l重置成本 Replacement cost % C* b' S: t5 q# v
物价指数 Price-level index
0 w: Q3 }* ?. v3 |. ~国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
% D/ h! i8 ?+ a0 L/ o消费物价指数 Consumer price index (or CPI)
7 q% [0 \; k. M: j" m) O s批发物价指数 Wholesale price index
- d/ j8 n; E) s9 r: G, q货币性资产 Monetary assets ) z3 H* g$ w# D5 w- d) J
货币性负债 Monetary liabilities + T4 I: |( D5 q2 A2 q: u
货币购买力损益 Purchasing-power gains or losses & e5 C/ a- j+ V" q- q/ R( K8 T
资产持有损益 Holding gains or losses 1 i- Y/ u1 ~2 i
未实现的资产持有损益 Unrealized holding gains or losses 2 _9 v6 q2 t0 C. f4 F) X: 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
