 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
* H- B! H6 J* {0 @/ b( M会计 accounting
) l* Y& g9 I1 M! u! i决策人 Decision Maker
' V1 J6 D, [; A: b4 [投资人 Investor
N+ Y! q& P, F- v- n股东 Shareholder
' Z5 j; Y2 m n7 S) a, B/ ]债权人 Creditor / W E p% w6 i, C# \3 ]
财务会计 Financial Accounting 1 p2 D( @' X" m) t P% x
管理会计 Management Accounting
5 ^. ^# d, |% w% L; ~+ y成本会计 Cost Accounting
, P3 A7 K) S- ^0 s私业会计 Private Accounting
! i; y+ T9 j9 f! W: t4 z公众会计 Public Accounting 9 E2 R9 \5 u! o7 `! Z5 r
注册会计师 CPA Certified Public Accountant
5 v ~9 r, w8 i1 {" @; w; ^/ }' O# Y国际会计准则委员会 IASC ; h. c H: B8 D7 Q2 f2 w X/ L8 j
美国注册会计师协会 AICPA
$ M7 T4 }) w' W8 [# F3 O' M财务会计准则委员会 FASB
- E9 @5 V5 q0 h; }+ J! F% w' `管理会计协会 IMA [% R. d) {% q% o. U5 r
美国会计学会 AAA
9 h8 M( ~# A& ^" z P4 d税务稽核署 IRS
% U6 C2 S5 l2 s/ X7 X7 B0 j) j, Y独资企业 Proprietorship ; f& f! X, I o( e: `+ }
合伙人企业 Partnership
: q5 \, ~7 V' {4 g# |: @公司 Corporation ! t5 ^2 h: o/ W5 [" V! l
会计目标 Accounting Objectives
& h" R3 M* j$ q; W会计假设 Accounting Assumptions
6 V1 C0 H' x% H& Q& T& ]8 U会计要素 Accounting Elements 4 `: Q; q) w- a1 V- |( \' ^& n
会计原则 Accounting Principles * y' Q: {5 {; @7 C
会计实务过程 Accounting Procedures ) B5 o0 {$ }+ X! m( W
财务报表 Financial Statements
6 w, ]% E+ V& Y财务分析Financial Analysis
& o0 ]$ @4 w9 t会计主体假设 Separate-entity Assumption
# r1 l: D K/ L- o3 [货币计量假设 Unit-of-measure Assumption
3 {) v! h; @! Q* ]5 U持续经营假设 Continuity(Going-concern) Assumption $ H6 t5 X" [# ~' Z1 c$ M3 T0 I5 y/ B
会计分期假设 Time-period Assumption
+ M8 m1 u/ F+ [$ k资产 Asset
" _! J- \6 k1 v& L l! U负债 Liability
7 J0 A# {9 u8 f$ }业主权益 Owner's Equity
, |, ]( o- k, `1 |9 T% o! q; }收入 Revenue
: [9 z; ]: I: k7 s, f% w费用 Expense 2 _( g' a2 k$ E. y7 u7 ^* h6 w
收益 Income ! F& k/ \3 M9 }/ O
亏损 Loss $ {* f8 Z- L9 G6 X. I) P% M
历史成本原则 Cost Principle
: K: b: e6 k/ H6 q; k4 G6 ]+ ^ I收入实现原则 Revenue Principle . s3 Y* u$ |( v$ ~- {1 e2 @
配比原则 Matching Principle
$ f0 G; s. X# l- @, U全面披露原则 Full-disclosure (Reporting) Principle ! l0 Q( I! b+ q) e2 N, E9 P5 _
客观性原则 Objective Principle : E! a( f. H; _- T0 n3 S
一致性原则 Consistent Principle
' b/ F4 {* M8 j& v. A1 ]( q3 r, j可比性原则 Comparability Principle
% B$ f, y3 \+ U: X重大性原则 Materiality Principle
7 h2 x# o- s* p7 Z- i* E4 _* Y) [稳健性原则 Conservatism Principle ; C4 i4 Q* w/ I& ]
权责发生制 Accrual Basis
: @$ @# i% n0 |% ^) P现金收付制 Cash Basis
0 x+ o4 n# s, g l* c5 T9 S财务报告 Financial Report
: i0 O( e1 d3 b1 ^* I, i0 U流动资产 Current assets ! T* K1 L0 f$ U9 Q
流动负债 Current Liabilities 6 C* t) _5 @, l6 }+ c2 H
长期负债 Long-term Liabilities 5 ^% g$ U& _2 }' V& Q) R6 }& t
投入资本 Contributed Capital
6 e$ w2 X- z. j. ~: C8 ?留存收益 Retained Earning4 d% Y4 q9 P' @/ j+ ~
/ |0 u* a) H" \! C' r, L* `------------------------------------------------------------- q$ S" t' E' D, P+ Z
（2）会计循环
4 z( [" s( m* @8 |. l$ Q. k会计循环 Accounting Procedure/Cycle - ?+ X( p3 a! o/ _6 y, D) |
会计信息系统 Accounting information System # i1 L6 |; ?, P( X4 J) `
帐户 Ledger . @5 O1 Z& Q' Q" J
会计科目 Account * m- V$ ]6 v7 h6 c+ v6 ^
会计分录 Journal entry
" s. V7 I1 x W/ |. A原始凭证 Source Document / E B* _% L7 Z% D
日记帐 Journal
- A8 A5 k0 t0 u, |4 E- n+ M总分类帐 General Ledger
% x; Q% r) n( W! o明细分类帐 Subsidiary Ledger 5 [; t8 w: \3 I' _8 p/ x. U' d
试算平衡 Trial Balance
* c1 S4 K9 B; |+ G! W+ O5 A现金收款日记帐 Cash receipt journal 6 a4 A4 Z' i, O/ i! d
现金付款日记帐 Cash disbursements journal 3 _: z, \3 _: ~4 ]. c9 z) W
销售日记帐 Sales Journal
1 Z n% {; H7 e: l& I购货日记帐 Purchase Journal ' n: B: v4 C+ X1 `6 q. G
普通日记帐 General Journal
* Y+ B, K. z- ]1 h9 p: y* v工作底稿 Worksheet
2 j: C# _3 s1 y; [6 p调整分录 Adjusting entries
! ~5 k. p4 @8 @- Z3 E$ u( ?结帐 Closing entries , N/ g3 M( t, F- n! q; y
. X. j T% K4 [1 f
----------------------------------------------------------
+ f9 u7 x1 c# m5 T. C（3）现金与应收帐款
0 K! ]* d* y, E, r" ^* L6 i: n现金 Cash
( }+ B4 n, ]% c; h9 f. \银行存款 Cash in bank / F+ n# R; v0 T7 Y7 m
库存现金 Cash in hand % ?# j" y$ H' U. @& ~0 v
流动资产 Current assets
8 k5 j z S5 Z4 |偿债基金 Sinking fund 2 `- N$ A3 t9 h* }* d
定额备用金 Imprest petty cash
' M- b; `7 ^2 u! Q: Q4 g' c; Q支票 Check(cheque)
# r, J( y- ^" z9 Q. B( i银行对帐单 Bank statement ' E5 c/ ~/ s! f* T
银行存款调节表 Bank reconciliation statement , O4 V, s y7 f3 u( z4 ]5 l
在途存款 Outstanding deposit 4 Z3 s. a! v- ]( q/ J- u
在途支票 Outstanding check
9 q/ y) s( J* d, x2 \8 d5 I F应付凭单 Vouchers payable
: N% v0 I' p9 Y7 c% L* K5 `应收帐款 Account receivable 6 ?1 W+ N) ~& d+ b( Y4 f
应收票据 Note receivable * W6 a8 G$ R7 q. J2 d. |
起运点交货价 F.O.B shipping point * Y1 [, n& q) K' j
目的地交货价 F.O.B destination point . Z* J$ `6 S2 o8 ~. g0 f5 R: }
商业折扣 Trade discount
0 z* o# R3 m" N6 R* B ]! i; Z现金折扣 Cash discount
U$ \5 S; K5 V6 W8 r- i# S销售退回及折让 Sales return and allowance & q% f9 w' T5 L, n" n8 J
坏帐费用 Bad debt expense
+ v) z; I9 {9 y备抵法 Allowance method c% N4 D- l$ q9 j' P- I' \+ B3 ~2 t5 a' J
备抵坏帐 Bad debt allowance
9 r' k) J+ y( p8 k, r4 d损益表法 Income statement approach
% D) b1 ^# e0 M: c- M资产负债表法 Balance sheet approach
+ ]3 o. V& B* L( ]0 x2 H帐龄分析法 Aging analysis method * I Z g+ i3 |" `. d' U% U
直接冲销法 Direct write-off method 1 C2 v! | F/ n, a' U% k) s4 L
带息票据 Interest bearing note * N! A- X& ]. o
不带息票据 Non-interest bearing note / l% R! v6 q: g
出票人 Maker
, v2 r6 h8 b$ c& b1 j% `/ T6 K3 t受款人 Payee " [! v) k1 q' e% F0 D5 U3 s
本金 Principal
- Q2 V: C2 K& ~5 h- Z3 m9 W利息率 Interest rate
7 E2 h0 z6 L8 L( [9 p到期日 Maturity date % T2 {! @2 L5 \1 T
本票 Promissory note ( p. F7 K4 a1 p# [& g
贴现 Discount
& ~$ f) d6 q# V V背书 Endorse % d- R7 Y4 M( d
拒付费 Protest fee |$ p& B( g$ W5 L+ N
4 H0 |: e k$ i8 R9 z9 s5 n------------------------------------------------------------
% d A# V7 ]6 U! ~（4）存货
2 `9 c& j4 t( Q2 C存货 Inventory
t3 @3 d; l& j5 e5 `, c商品存货 Merchandise inventory 1 `" K' i/ P7 Y- y0 q
产成品存货 Finished goods inventory
! t4 `' k* S* {在产品存货 Work in process inventory $ S2 D7 b) U; y, ?' |( k' @
原材料存货 Raw materials inventory
9 v- g' N& |- T, K/ f! @+ y起运地离岸价格 F.O.B shipping point
6 i2 u! B5 s+ U- q* Y目的地抵岸价格 F.O.B destination
; f9 s- i0 X R# n9 h: T寄销 Consignment : O! x% ?3 v" d. }
寄销人 Consignor
: `* @+ d1 n2 [1 r: ?0 a承销人 Consignee 5 [) Y0 i8 S$ Y( J7 V0 u9 n
定期盘存 Periodic inventory
c4 |4 J& h9 Q+ t* t$ n/ ?永续盘存 Perpetual inventory
1 S/ t6 ?8 z" f" u+ d. V9 j& l购货 Purchase
- q+ @: u$ N* Z( m( D6 q购货折让和折扣 Purchase allowance and discounts $ @8 b- m' o2 e5 U1 i# S
存货盈余或短缺 Inventory overages and shortages
) _0 s4 D# s) L8 e) T" p, W分批认定法 Specific identification & L7 Q' @" r" `5 v
加权平均法 Weighted average & Y! s, C; u( r' w" v
先进先出法 First-in, first-out or FIFO 1 p0 S; \; k. D9 B# I" u
后进先出法 Lost-in, first-out or LIFO ' m0 w7 U& S7 \8 Y; O7 s
移动平均法 Moving average
( P5 A6 H5 L0 J2 M3 R8 b成本或市价孰低法 Lower of cost or market or LCM . `; s7 o$ z3 }' @
市价 Market value t2 V' L+ l G) o% f0 v
重置成本 Replacement cost
2 ^. b+ D' j/ H' G$ A J& P可变现净值 Net realizable value 5 P1 W9 D6 m2 e
上限 Upper limit 9 H+ g( Y. C, K
下限 Lower limit
! f' s) H: B' J" F" U毛利法 Gross margin method ; j5 ^) c' c& V c5 o7 ~8 }
零售价格法 Retail method , a) A( O* k0 N e
成本率 Cost ratio ) B7 n5 N; q) e" c! I; k1 G
* y9 h1 L& X. i2 V" S------------------------------------------------------------' d: C& N. V/ w; v* d/ [0 Y% q
（5）长期投资 9 w0 z( w; }( p# S B
长期投资 Long-term investment
$ U( [3 H4 X' `! d& f长期股票投资 Investment on stocks
8 N3 x' ?' U% O( D4 P4 X长期债券投资 Investment on bonds
T; D6 P- L4 r/ o) o. P成本法 Cost method , ~0 J8 x3 ?7 B3 O5 {
权益法 Equity method ' l# J, n9 y% P0 T! ^( o
合并法 Consolidation method + Q; t% O5 P. J U& c
股利宣布日 Declaration date * ^* d3 ]/ t( e: z+ {1 m
股权登记日 Date of record
/ F# Z" ?# q1 v9 {1 o" i/ X2 r除息日 Ex-dividend date
1 d x* v, r" R& ?# |6 j付息日 Payment date 2 R: m% j3 b6 m- M
债券面值 Face value, Par value ' x, n& L a$ `8 r( ^5 S
债券折价 Discount on bonds 3 B3 {$ L0 q! j3 h |* s1 b
债券溢价 Premium on bonds
; x& J- U" z% v0 G票面利率 Contract interest rate, stated rate
& {5 ^. ]: c; W6 I1 x( x6 j _市场利率 Market interest ratio, Effective rate
/ |$ d' ]3 w( e$ _普通股 Common Stock / z! f7 r0 t. i4 W5 G% J* Z! P
优先股 Preferred Stock
3 q. l1 t( ~! B) Z* f现金股利 Cash dividends % u; t) c K1 h) L0 [, y, X
股票股利 Stock dividends
0 E+ e9 R" o1 E. c3 S. i! M3 r清算股利 Liquidating dividends
4 d6 y1 ~; P9 B到期日 Maturity date + }/ {3 ^6 H. y" A
到期值 Maturity value 8 s. E7 J1 S0 ~9 y
直线摊销法 Straight-Line method of amortization 7 n# S/ W3 s/ }0 g8 S/ |) N5 i# q
实际利息摊销法 Effective-interest method of amortization2 x$ v# R6 ^7 Q# S
: C, v6 [4 g; N
---------------------------------------------------------( _# D* d; y% {" K, [; Z9 q
（6）固定资产 ; |2 {# f9 H3 U4 s9 H
固定资产 Plant assets or Fixed assets & Q' F+ C; Z" \6 s; b
原值 Original value ( J9 w7 J! m1 g$ t
预计使用年限 Expected useful life
! m2 @7 L: u" Z' l; N) x预计残值 Estimated residual value . J" F4 P9 `3 K) |" R/ J9 ?% ]) n1 Z
折旧费用 Depreciation expense
9 b7 Y- m( T) ]8 i+ O# H累计折旧 Accumulated depreciation 1 i8 s% |- H6 O7 N$ Z6 Z" h4 [
帐面价值 Carrying value " a n" _" p( z3 l R
应提折旧成本 Depreciation cost
0 {0 H* Z0 X+ ~9 r ]2 g净值 Net value
( x5 d4 D0 d' T, n! q: c$ @: M8 K在建工程 Construction-in-process & |( i, I1 h6 I# @( W$ a& U; J1 _$ P
磨损 Wear and tear ' N# K j* r' O; x- V0 T5 H" i
过时 Obsolescence
# m% W2 T c2 L9 @) |# i直线法 Straight-line method (SL)
0 w1 X: b4 Y8 h9 Z2 Q+ F( ^工作量法 Units-of-production method (UOP) 2 d1 @) F1 ?3 R- E" C. k* V
加速折旧法 Accelerated depreciation method
2 c& K8 h9 L* w/ K双倍余额递减法 Double-declining balance method (DDB) ' ~' `: h5 G% x3 {. ~
年数总和法 Sum-of-the-years-digits method (SYD)
! L( K: w" Y1 M6 ?& _以旧换新 Trade in
; R& Z9 N, V3 X2 C% \% ~( z9 D经营租赁 Operating lease
5 [9 w. c; \3 m, }! R1 q融资租赁 Capital lease + `% c& m) M) |$ ~+ \
廉价购买权 Bargain purchase option (BPO) 3 \/ h9 U# y6 I9 u+ H# z
资产负债表外筹资 Off-balance-sheet financing
) Z" f9 f% m+ y& M2 H) ]/ n最低租赁付款额 Minimum lease payments) v G' L4 ?9 r/ l5 R8 v3 V
--------------------------------------------------------" B$ R4 K0 I) D. M
（7）无形资产 M* H+ z7 r) ^' F# l
无形资产 Intangible assets 9 z G) o: d7 e& O6 I- q
专利权 Patents ' s$ V B0 H5 L8 V5 o
商标权 Trademarks, Trade names
, _" D8 l5 H1 m. Y; I著作权 Copyrights . w% b. M5 P! ^0 x6 Z
特许权或专营权 Franchises
5 c+ F: b6 `# g* v! o/ l, q; Y5 T商誉 Goodwill . V! T7 K9 U' d2 ]: \. l
开办费 Organization cost
. c2 g' n! c" Q8 ^" n6 @3 |+ W租赁权 Leasehold
U' x( a! U4 e4 u9 y8 M! g& Z摊销 Amortization 0 J" Q7 ]; b, C y5 N
--------------------------------------------------------$ K4 X1 Z( b' h! v9 Z+ ^: |) a1 D6 k
（8）流动负债
# S# }3 F2 U, m3 m负债 Liability
; `- E# j% y/ | Y9 D2 b流动负债 Current liability 9 n, E5 l- x+ D
应付帐款 Account payable
( j% _% C( Z6 n% A; R+ Q应付票据 Notes payable 5 W/ l& Z2 s. z+ a3 s f3 [% B+ W2 w
贴现票据 Discount notes
+ N; e; J6 O) D( C长期负债一年内到期部分 Current maturities of long-term liabilities
- ^6 V; N6 f* A应付股利 Dividends payable
' q& y. t( S* b+ R预收收益 Prepayments by customers
, w' l$ i3 s) e- F! X存入保证金 Refundable deposits
' B; D& L5 i, m. F# {' S# q应付费用 Accrual expense
" a1 y z; e* S2 t8 `增值税 value added tax $ d# h5 _6 `! n" J# X- z4 J
营业税 Business tax : R, H+ H4 _, v* E7 y5 E
应付所得税 Income tax payable
, c3 q9 z1 c; I: M: l应付奖金 Bonuses payable
' r" O& |8 |' W! U4 B# i产品质量担保负债 Estimated liabilities under product warranties ' S. n% a2 k+ a7 K
赠品和兑换券 Premiums, coupons and trading stamps 0 o$ y# }+ N, W2 p0 M/ D+ U
或有事项 Contingency 1 s' B/ U, v2 t* s
或有负债 Contingent 2 C/ q( F; i# N% y2 T3 r1 @; w
或有损失 Loss contingencies ' l C$ M0 E* p, f. O7 R
或有利得 Gain contingencies
6 o9 V: P- e) r$ S9 p- z: Y" \永久性差异 Permanent difference - K, W* d# t- W
时间性差异 Timing difference # S0 `$ D9 J. f/ s8 y
应付税款法 Taxes payable method
3 T Y6 s8 w& P0 c( y! J纳税影响会计法 Tax effect accounting method
7 _, q8 U+ T* W2 _ p递延所得税负债法 Deferred income tax liability method
8 `, d& R4 K9 j3 W. v4 p% L; i
; x6 _; d! `3 n, y------------------------------------------------------------
) j, p. O! s) x+ f4 ?. }( ]' \（9）长期负债 0 o9 T1 p/ h5 E$ y( ~: L- F2 K
长期负债 Long-term Liabilities
8 g8 w( M3 P5 R应付公司债券 Bonds payable
1 ^9 m& g3 o: a! A+ v0 O有担保品的公司债券 Secured Bonds
) `! Q, D# R J/ o! T. z+ D抵押公司债券 Mortgage Bonds 2 k% K! C2 z( j
保证公司债券 Guaranteed Bonds % F) I$ d8 |1 F& {8 ?& W
信用公司债券 Debenture Bonds 2 N9 {, F# {6 r! n. d, G: P6 j
一次还本公司债券 Term Bonds 9 \) ` q3 [' [! v; Y7 z( n
分期还本公司债券 Serial Bonds ! {2 g& k0 o4 G) ~/ t
可转换公司债券 Convertible Bonds 8 K. x" i# \" u1 z4 W9 A% R
可赎回公司债券 Callable Bonds
( W' n0 T: d2 i. i" u$ l可要求公司债券 Redeemable Bonds " S( [' k0 E9 D+ J! ?" ~
记名公司债券 Registered Bonds 5 }, ]' B6 x6 c' a# M4 d
无记名公司债券 Coupon Bonds 4 Y7 J0 q1 Z; M- C5 H- W
普通公司债券 Ordinary Bonds
2 s: t- [' n- F5 L( P! a- L收益公司债券 Income Bonds % r# I' H9 c) T! I+ J9 ^
名义利率，票面利率 Nominal rate * `; R! @# t+ a( e0 x, a
实际利率 Actual rate & A$ H) }5 z& K) [# p* y- `
有效利率 Effective rate 0 B" B ^2 }+ ]* p' w8 r
溢价 Premium
6 I% y5 R$ w- U9 K$ x( P0 G折价 Discount
* G* s$ \" t9 P面值 Par value
7 U: _6 T+ Z t& n9 B: J1 i直线法 Straight-line method
& ?/ ~4 m$ j# h& J. x3 E! \9 |3 a( l实际利率法 Effective interest method
( A/ Q" S6 y. Q' p8 Z F0 C" }到期直接偿付 Repayment at maturity 0 `! B3 u% v/ Y% g0 w
提前偿付 Repayment at advance 0 Q7 b2 t3 G# h0 x& o M; ]3 V
偿债基金 Sinking fund / m+ l0 l9 ^) p
长期应付票据 Long-term notes payable S7 l% G! j& ^# _* k
抵押借款 Mortgage loan) v) j q: f/ h
--------------------------------------------------
6 I0 [9 h A+ O$ c（10）业主权益
: s5 O7 ^7 [) S! k( k* O* N权益 Equity
- P& n; w! Q$ G4 ?6 h9 m% w9 S. j业主权益 Owner's equity , [8 b; a6 t9 h9 _" u- V5 w
股东权益 Stockholder's equity % }& k$ p) R, d4 g3 e
投入资本 Contributed capital 6 Y6 t" A2 [$ y$ N9 e; u- f8 G1 F" T& O
缴入资本 Paid-in capital
8 y2 [8 g8 c, l8 Z1 C1 y. N股本 Capital stock
! Z& K4 {, S6 J( x5 n: v( t3 }9 F资本公积 Capital surplus
3 o. _4 D% D x% _' N5 i$ h留存收益 Retained earnings * L: D' H7 L6 q, t6 V: {! K, ^
核定股本 Authorized capital stock
" ~! P% F! m! [/ w8 f) j$ u实收资本 Issued capital stock # j/ s# l& |+ o- M/ b
发行在外股本 Outstanding capital stock 7 V# }8 N& L* x8 Q
库藏股 Treasury stock $ q) P, h( B" U$ p! N
普通股 Common stock ( @3 Z( W, k3 s
优先股 Preferred stock
4 P6 e9 r2 r5 U& y累积优先股 Cumulative preferred stock
% ~. a# W: e1 K' n+ |5 ?, ?非累积优先股 Noncumulative preferred stock ! v- _$ ?' y2 B+ v0 `8 G9 u
完全参加优先股 Fully participating preferred stock 8 B8 @- A) R8 c5 A' \; D
部分参加优先股 Partially participating preferred stock
/ N( k. q0 S! U% |: F非部分参加优先股 Nonpartially participating preferred stock
3 H' h/ C0 |, P3 ^ J. S, E9 [现金发行 Issuance for cash
3 P" x% ?' D6 J# h非现金发行 Issuance for noncash consideration
# V! l# E- c. u' q/ j" t股票的合并发行 Lump-sum sales of stock
/ m" c3 G) v& N! N. W9 M发行成本 Issuance cost , c1 t. m2 T4 T" f4 j* N
成本法 Cost method 6 H: ?+ o- M6 _5 J" }
面值法 Par value method
0 h* v7 ?( J3 x捐赠资本 Donated capital
1 C/ u# ^: p/ h/ [! b% W7 Q! k盈余分配 Distribution of earnings P! T) m( g p( D c0 u4 z+ V8 o" f
股利 Dividend
/ r! x5 c; P* T( w j股利政策 Dividend policy
! r7 R% H. F, U5 A宣布日 Date of declaration 4 Q' y8 g# C3 V+ J/ N5 T! ^' Q, @* z
股权登记日 Date of record
2 [5 f9 O! p! M1 \除息日 Ex-dividend date
5 Y8 ^, D5 n& H* B6 t股利支付日 Date of payment
; X" d6 L# K$ c1 }# J6 o5 `8 A现金股利 Cash dividend
7 t! m) p: s6 @' N( w# S% ?" N股票股利 Stock dividend ' h3 P& O4 S7 r& v: x; w( E0 X/ N
拨款 appropriation
6 M3 n& z5 e. J. K6 V7 ? l------------------------------------------------------------
1 I: v$ U6 E4 c& b0 K2 W（11）财务报表
# H( d* x; r" [+ h3 L6 [6 Q财务报表 Financial Statement 8 ^- y% e2 o& V" w+ p; o2 u; J
资产负债表 Balance Sheet # o& l7 Z2 }1 i* @: n, o3 x
收益表 Income Statement
, R% U# H5 S; [- i1 V帐户式 Account form
$ y# A# o' c- Z报告式 Report form
3 d% o; @7 p3 s% v6 ^2 Q# z$ X编制（报表） Prepare * a7 S' t- @1 `8 S$ C% j
工作底稿 Worksheet
! ?/ R/ r& W. ^3 y8 |多步式 Multi-step - G1 T9 z6 n9 V- u! z0 A
单步式 Single-step 4 R. X4 v8 t$ s. r- S
-----------------------------------------------------------
9 T9 E- l, z7 \! Y（12）财务状况变动表 * k' C0 j/ z3 |, n# j# o7 X9 u
财务状况变动表中的现金基础 SCFP.Cash Basis
, ^) x5 V/ {) P" t7 p+ B- z$ q（现金流量表） 8 e% w1 {) L+ d: x- K; I# T
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
3 [* E! T: u- i" j+ w1 N（资金来源与运用表） . S$ \& V2 y. y
营运资金 Working Capital , M4 Y: R7 B4 p a( ?
全部资源概念 All-resources concept $ U8 A$ `2 B2 e) ^' @* J
直接交换业务 Direct exchanges
- w2 ], g H3 ]/ f) c8 g0 q/ Y正常营业活动 Normal operating activities
: W! l% k2 h/ |9 _( b财务活动 Financing activities 2 G4 q. O/ `0 F6 _9 R
投资活动 Investing activities ' @ y: B; z, C$ @( `4 v8 s$ k4 l. ~
-----------------------------------------------------------1 g; b! g, W" `1 n% f+ f
（13）财务报表分析
9 e1 P& n5 x$ _2 V财务报表分析 Analysis of financial statements
5 {' T8 L: S5 @& C9 w, W比较财务报表 Comparative financial statements - G+ Y. A1 e7 C E0 }
趋势百分比 Trend percentage
. @/ K5 Q; `0 w/ Z7 ^6 k* d6 A比率 Ratios 1 [3 r: ]+ Y2 d1 A, k# I. j( h
普通股每股收益 Earnings per share of common stock
# W m8 G9 K: h5 d* c/ i7 I股利收益率 Dividend yield ratio # J6 p; u( X3 V! _0 ~, m
价益比 Price-earnings ratio , u" ?3 x0 `0 }9 T1 D+ q
普通股每股帐面价值 Book value per share of common stock
& K: k' G! d% h$ F, I资本报酬率 Return on investment
8 k) k& g& T) z6 `$ M6 d, t. J5 Z总资产报酬率 Return on total asset 5 m' w( M( |0 z8 J6 E
债券收益率 Yield rate on bonds , X8 J; b. \ a
已获利息倍数 Number of times interest earned
0 D: |8 `5 T+ P2 F3 I债券比率 Debt ratio
/ F& r% _9 e/ T; {6 l. ?! Y0 B优先股收益率 Yield rate on preferred stock 8 z" C8 F. l, ^0 ]6 c4 q8 R0 X
营运资本 Working Capital
- M) B9 H* ~3 W) A; `7 V周转 Turnover 1 o0 u: y/ `2 f; l3 o. g
存货周转率 Inventory turnover & K* X+ H/ n+ D# V+ U! G
应收帐款周转率 Accounts receivable turnover + [0 Y2 R( E6 G7 B
流动比率 Current ratio
: H) s# l; H+ d: v& q1 P0 j速动比率 Quick ratio 1 }. `4 F+ {( D( @" P- E/ a
酸性试验比率 Acid test ratio
. l: m! h9 S2 T' U1 ?* J ?# K+ K------------------------------------------------------------ $ j P) P$ Z% m/ H- e3 m& Y4 ^
* @; R B$ A. p5 |' e（14）合并财务报表
; R" e: n# B$ k( I合并财务报表 Consolidated financial statements
3 ~3 V$ J/ t4 _( x4 b' r吸收合并 Merger
7 p0 u/ X3 @: C4 z. @! U" d3 | Q创立合并 Consolidation
% ^$ k( V& m. E' \3 b5 m1 Y* }控股公司 Parent company ! O6 \6 X6 L9 Y& W7 K4 _- l+ G, L
附属公司 Subsidiary company 1 Y- A1 r8 w' q# K# x5 a" N9 \
少数股权 Minority interest & b' \ z" U! V) z& `4 E5 s
权益联营合并 Pooling of interest $ }1 `7 k! R x
购买合并 Combination by purchase
4 @$ l2 g0 a9 E权益法 Equity method . S$ e' n$ | ^0 F$ F4 C( h" M4 x
成本法 Cost method
( H5 v+ L) S G$ I5 p% W" J
1 I" }1 l; n, Q/ N' E- g w" k------------------------------------------------------------
: I( V* a9 p, n8 ~5 S, s( B# e（15）物价变动中的会计计量 . X# U) s; B' C: M7 R
物价变动之会计 Price-level changes accounting
- |6 ?0 M0 v) g' D" s一般物价水平会计 General price-level accounting
5 v& H" ^8 l4 c货币购买力会计 Purchasing-power accounting
3 d" _9 i9 {( C1 Z& N c统一币值会计 Constant dollar accounting . X; t% i% v1 j$ L4 `
历史成本 Historical cost
% @ _5 Q" E6 U. J! F! F9 ^现行价值会计 Current value accounting
0 @+ P% | p& l0 y现行成本 Current cost
`9 y( f) _3 y6 H6 t% O2 [1 O' g重置成本 Replacement cost 5 Y6 N: L" `" h
物价指数 Price-level index
6 K4 ? n0 Y7 g国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : F$ Q& @4 R9 L# Q" D
消费物价指数 Consumer price index (or CPI) ! r$ m* i8 N: a
批发物价指数 Wholesale price index
6 ?5 C& F( t3 N- o( I# h货币性资产 Monetary assets
7 V2 V# C, U* A货币性负债 Monetary liabilities
5 ? A: w5 @6 N2 F货币购买力损益 Purchasing-power gains or losses % w/ h& W' M( b% c) [3 P- B6 M. S
资产持有损益 Holding gains or losses
! u4 f- ^+ Q& ` \- u' W; M! D. e" A未实现的资产持有损益 Unrealized holding gains or losses
: q$ P: J5 i' S4 J现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
