 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
3 p5 x7 m$ N3 D# T1 _% {会计 accounting ) ~6 p3 J) ^2 P
决策人 Decision Maker
t& h: X8 |0 ]投资人 Investor
A# N8 B3 d9 j, `1 r- z- C股东 Shareholder ! J8 S( k9 _2 k; @6 ~
债权人 Creditor
% d @3 P$ m4 e: q6 K财务会计 Financial Accounting
0 C2 ~) H* s$ D0 e' M$ e) m4 W/ t管理会计 Management Accounting
[/ V0 D$ ~& I+ k( f& j. n成本会计 Cost Accounting ( t# a j1 i8 i! v4 P
私业会计 Private Accounting
, h; D& C" s. J8 i/ ^' O公众会计 Public Accounting
% \" l$ c5 l9 n1 X! O! l& c j注册会计师 CPA Certified Public Accountant
% h; H, D% l& I3 p0 b* {国际会计准则委员会 IASC
2 k# J8 }) n! M- x* q& ^' Z l美国注册会计师协会 AICPA ( [2 ^& h4 U; x) B6 q. |
财务会计准则委员会 FASB $ u7 r4 e9 R+ v1 F) Y
管理会计协会 IMA1 w H$ H- T) L L* [
美国会计学会 AAA # J& X- A" n( ?" J
税务稽核署 IRS
9 s) `& r! o+ L* d) {独资企业 Proprietorship
) i" ~0 G/ W( \9 e) u# {4 N( a合伙人企业 Partnership
: R/ ]# D) ~ U6 ]3 | g- e公司 Corporation * r9 X" k0 K; L
会计目标 Accounting Objectives
0 W2 |" E9 }1 {6 h7 Y会计假设 Accounting Assumptions 3 q f$ ]9 G/ A3 E
会计要素 Accounting Elements
4 ^4 D; ^3 Q9 b2 T8 d E5 F会计原则 Accounting Principles
0 G3 C* E- j+ ?6 y& f% P& Z- u会计实务过程 Accounting Procedures & S. l( o$ Q( N6 M& }3 F
财务报表 Financial Statements 2 l. w$ g2 h7 b$ ?; M6 _2 n
财务分析Financial Analysis
/ x T* J) V. ]7 K: U会计主体假设 Separate-entity Assumption 6 i/ g G- M: j/ }( [
货币计量假设 Unit-of-measure Assumption - R7 x8 v: g) I* {
持续经营假设 Continuity(Going-concern) Assumption 3 A7 m0 A9 n( T7 B8 l
会计分期假设 Time-period Assumption
3 D7 R2 M3 F( D; Y6 @: s5 b3 P9 r6 d资产 Asset
9 t1 A" L2 @5 X, s负债 Liability
. u' g% |, D1 l0 y/ I业主权益 Owner's Equity ' k3 z# A# v) `4 {- y3 z
收入 Revenue % E5 P2 R( {) {4 a4 A) ^* U% I2 e
费用 Expense / h) w# U" j* e% w5 N7 A
收益 Income 9 ]# O+ W. \$ p, c$ B1 P% p: N
亏损 Loss
/ u% H* G. t5 Z1 h7 u" B历史成本原则 Cost Principle , L0 P, ?6 d# r+ L, `& m( |4 N9 E
收入实现原则 Revenue Principle
3 C4 l/ I" |3 F z0 Y2 g配比原则 Matching Principle
* R8 o* m& ~" M8 D/ E! p全面披露原则 Full-disclosure (Reporting) Principle & n( ^* ~" `9 G5 k7 T
客观性原则 Objective Principle 5 \0 S2 P. I; O9 E2 r* i# t7 Z
一致性原则 Consistent Principle
- a9 {+ d A# J$ A, y4 `- T) S可比性原则 Comparability Principle 9 r- W1 T- K& h9 ^/ c$ l
重大性原则 Materiality Principle
8 B7 i* }& V' w N- ^& O* r稳健性原则 Conservatism Principle " P/ v# f( C: Z7 n0 F% p
权责发生制 Accrual Basis z2 H5 C4 i9 q7 S
现金收付制 Cash Basis
2 L' X8 Z l- `2 T财务报告 Financial Report
! m: O3 Y: C3 W0 g流动资产 Current assets
* H, O, g U) I# a; t: M8 E流动负债 Current Liabilities
+ Q3 W) A# C9 x* g* U' K长期负债 Long-term Liabilities ) m& V5 G8 A# B) n
投入资本 Contributed Capital $ |3 p/ h; b4 z! [+ ~2 ~+ x" Z- A
留存收益 Retained Earning
/ N6 j s) L0 O, Z+ b; F& x6 `
+ Q4 y; D1 m- Q5 o( j9 n C------------------------------------------------------------" q# ?; w6 j# s+ J
（2）会计循环 2 z9 ]( t0 A8 C) W
会计循环 Accounting Procedure/Cycle $ x8 ^( o# k' y9 z" e6 L8 N
会计信息系统 Accounting information System
8 j- o2 S! J# J& v7 g' F帐户 Ledger
9 j7 Z: i" v3 v) b! N会计科目 Account
% U0 h7 I, p4 I5 f& C9 I会计分录 Journal entry 6 l) _% m8 A# R6 h2 f
原始凭证 Source Document
5 Y' o' O/ C/ U) N3 U日记帐 Journal $ O: I0 K) ]2 U6 K
总分类帐 General Ledger ( E ]& @- a) a1 e& A+ Q O
明细分类帐 Subsidiary Ledger
V# Z- w3 Y( M% g, \7 C试算平衡 Trial Balance ' \$ V/ ` I5 P: I& H
现金收款日记帐 Cash receipt journal 7 ? N4 ^6 m: _& U, @6 A
现金付款日记帐 Cash disbursements journal $ r$ Y& V8 J/ R) u9 f
销售日记帐 Sales Journal
- @ Z) o& Q$ z4 e1 g/ Z0 T. D- a0 y购货日记帐 Purchase Journal ' o) f a6 i0 t3 S& R
普通日记帐 General Journal 6 g" |4 |7 d( M' a' k4 t
工作底稿 Worksheet ) A; ?( h4 s# D$ e7 O H2 g
调整分录 Adjusting entries
. }+ y9 ]! D9 y" F/ s结帐 Closing entries
+ S8 u! ], F( J5 a9 a6 ?
# E( v9 K" C$ D9 A: W6 A' K---------------------------------------------------------- k. b6 @( T+ P' O; ^
（3）现金与应收帐款 5 k0 Z& x2 \1 ] s2 r' E2 X/ i! Q C
现金 Cash
1 G; J; P/ Q9 _ D银行存款 Cash in bank 5 z) i1 k) G( a7 Q
库存现金 Cash in hand
5 C# S; ?0 b7 I$ x流动资产 Current assets
. ]; M. W9 |7 p' s" X偿债基金 Sinking fund - i& z: y5 L6 \4 t5 `" v
定额备用金 Imprest petty cash 7 R8 A+ x1 d, r) n6 w. l1 a, y
支票 Check(cheque) * n& E: g# h8 n8 o- u8 a- N
银行对帐单 Bank statement . |7 _! U: O; m9 C
银行存款调节表 Bank reconciliation statement % j. `( Q4 O- V$ r3 s
在途存款 Outstanding deposit " d9 r' N0 i) h& w+ z
在途支票 Outstanding check - Q. Q; W" M$ A: F1 O. {
应付凭单 Vouchers payable o1 B, o9 G6 S' J9 ^# H
应收帐款 Account receivable
( L% y! @3 e# V x+ w应收票据 Note receivable
% b) y9 g3 O3 `$ E5 ^起运点交货价 F.O.B shipping point
' d' Z6 h! d z' X9 z/ ~目的地交货价 F.O.B destination point $ G4 B8 h2 X+ `: Y5 O1 p# @
商业折扣 Trade discount
3 |$ X9 L9 D* s! M现金折扣 Cash discount ' I( |! l$ \8 j/ l& }+ v& v
销售退回及折让 Sales return and allowance 0 d+ m7 B; L5 R; _
坏帐费用 Bad debt expense
- h5 X) M1 V. o备抵法 Allowance method
7 ?: g5 ?2 [$ e) U& i2 |备抵坏帐 Bad debt allowance , [; b {( }5 L2 J
损益表法 Income statement approach
' W& v! D; H2 M C, |( m资产负债表法 Balance sheet approach . @. E z5 r- v) M
帐龄分析法 Aging analysis method ?/ ]# N' m. y% _
直接冲销法 Direct write-off method + }- Q% J3 w6 }, x6 x: y2 Q
带息票据 Interest bearing note
1 e' H9 d3 t! x2 K. |不带息票据 Non-interest bearing note - K$ } a% a" i: X* W
出票人 Maker 8 p- v$ _1 @9 t( O# |# z$ ], N
受款人 Payee
7 `: h X+ d1 }* n5 I本金 Principal . P, o L4 w X5 o9 E; D! o% g' p. }
利息率 Interest rate 6 L9 G; g: t1 z8 k, P
到期日 Maturity date " d& V: ^1 L0 \' y @
本票 Promissory note # h; G6 S$ L" D; H
贴现 Discount
" q( O; s h' n. g4 F背书 Endorse
, e2 [) D A$ P拒付费 Protest fee
. |! o! b1 s4 R( P; T& R I! x& E! | L3 X4 c) ?
------------------------------------------------------------. x1 w( J0 s8 I |/ a
（4）存货
* y# t. _8 o9 I8 d) N6 C存货 Inventory
% N! i* A0 q- B: a. L6 l5 l商品存货 Merchandise inventory 5 y0 Q4 ]* v) g4 [8 F9 ~+ ]
产成品存货 Finished goods inventory $ i t& Y3 H2 @+ K n
在产品存货 Work in process inventory
- j( l' e# B' _原材料存货 Raw materials inventory
1 a5 p$ u1 j D J起运地离岸价格 F.O.B shipping point 1 T; \$ Z, S0 V: G2 ~
目的地抵岸价格 F.O.B destination 8 S" o. U3 L8 A/ V! r
寄销 Consignment
$ c- k# i" b: L' n' Y" ~+ G# t+ S* i5 Q寄销人 Consignor
6 `4 D$ |; J3 Q9 W6 M7 C, v9 _( g% [承销人 Consignee
$ e, R: H& f7 g: \定期盘存 Periodic inventory
. o! h2 a; v. W+ w永续盘存 Perpetual inventory
: q {# v/ L- A# j% Q5 C购货 Purchase & ?3 T4 d; P! Y8 `5 n( q% S$ t
购货折让和折扣 Purchase allowance and discounts
" l& Y* ]* j1 G4 O; e0 ~# K( [存货盈余或短缺 Inventory overages and shortages ' a3 v+ \% d, U! z- a9 S2 S1 _7 n6 G
分批认定法 Specific identification
: y5 Z4 j9 e, M8 c* {加权平均法 Weighted average 2 f! V/ e1 g9 H0 b
先进先出法 First-in, first-out or FIFO
4 Z, w$ w6 N8 e; y* ]9 W. ^后进先出法 Lost-in, first-out or LIFO " D2 V/ `+ E' Q. X% K* M! {
移动平均法 Moving average
4 `- d( w) U* K; C成本或市价孰低法 Lower of cost or market or LCM 4 }4 S7 e* I9 l: } P
市价 Market value / |9 @. N. a+ {/ C' g) }- k+ y2 N/ ?5 }
重置成本 Replacement cost S+ t& ~% q J0 e7 [4 T/ j
可变现净值 Net realizable value : F* s' s& i# J* V2 o% ~5 m
上限 Upper limit
, l8 k2 p' I3 C6 `6 P( ^9 O下限 Lower limit + n( x* Y; E" o; ~6 ?# j) N& m+ C
毛利法 Gross margin method " N+ E' {' P) I! h. @
零售价格法 Retail method
# M5 R( }% `1 R( ^6 O成本率 Cost ratio
& }4 Y ?5 d7 e$ N# T
( _$ T# G. Q7 D( f# |8 F5 ]) w( K------------------------------------------------------------# B+ r3 A3 D2 j' E5 w" o
（5）长期投资
2 n7 e4 `0 Q/ F长期投资 Long-term investment # \! Y. T7 `$ v& I8 {/ _$ e1 q4 |- ]4 ?. e
长期股票投资 Investment on stocks . {5 C" K4 G9 q) t& \
长期债券投资 Investment on bonds : }* Y* I( y$ H1 Z/ N6 V; ~
成本法 Cost method
! B, B, T5 ]5 F5 r权益法 Equity method
+ \' n+ W& c3 Y# y合并法 Consolidation method ! i4 ]5 v G# X" n: H
股利宣布日 Declaration date
& Q) ]) W H! Y; h; O股权登记日 Date of record " u+ E. w9 [$ \' ]9 V' {
除息日 Ex-dividend date
3 G+ `8 ^) J. N- o' O: [付息日 Payment date / g1 D P1 ~8 Q2 L
债券面值 Face value, Par value 2 M% u5 k) Q) a
债券折价 Discount on bonds , `5 L9 V6 @' G$ m
债券溢价 Premium on bonds
+ D7 [+ A, x. } S" d2 Y( ]) ]票面利率 Contract interest rate, stated rate
8 x+ {9 |- k- c2 }市场利率 Market interest ratio, Effective rate 8 A+ p( J7 j6 W
普通股 Common Stock 3 O0 w' q* q( d4 B' y- x1 F: t
优先股 Preferred Stock
& x `1 U9 T3 G3 o现金股利 Cash dividends $ m* e* T' H. t; q* E V
股票股利 Stock dividends
0 Q; b; I8 r* m9 r7 q& d+ |清算股利 Liquidating dividends
3 Q* J3 M1 j; U9 X/ J0 K& U/ W% R' j到期日 Maturity date
0 @9 x, Z! u. b! a' e到期值 Maturity value
7 l: H/ y; m- o直线摊销法 Straight-Line method of amortization
' x- g, u( B [- Z1 F5 _9 o实际利息摊销法 Effective-interest method of amortization
" N9 e5 y. [6 K" t0 j+ c9 E+ U% G; K
5 \+ k% _$ ~/ P ]: ~# e---------------------------------------------------------% O0 V6 s' U2 i! E
（6）固定资产 6 R' r3 k1 R* h
固定资产 Plant assets or Fixed assets
8 L; u& T% a- T6 Q原值 Original value
! A& {- f) m- H$ E- ]& E2 X, r预计使用年限 Expected useful life & H( s! O2 E; }3 E& \* h/ F# n) p
预计残值 Estimated residual value
2 V& N, _* p$ [7 E+ {, t+ c折旧费用 Depreciation expense
" |/ X; K( D3 F' t% U累计折旧 Accumulated depreciation
: L8 j% |0 I1 F" w. `0 q9 R1 C: N帐面价值 Carrying value ( [3 }+ L) {& l& h* Z& A4 s3 x9 j
应提折旧成本 Depreciation cost
$ K& B* e, c% U0 N2 @% j净值 Net value : l$ @! M' l' q' ~
在建工程 Construction-in-process
1 h$ m8 q# _6 u磨损 Wear and tear
; T+ }: g! g1 n0 q: t0 h过时 Obsolescence
, l x' } V) A/ f直线法 Straight-line method (SL)
! J6 Y* l3 J, t9 D工作量法 Units-of-production method (UOP) ( S/ I8 L# W$ J# X
加速折旧法 Accelerated depreciation method
) e) i$ B$ H8 m' W: t双倍余额递减法 Double-declining balance method (DDB)
0 j7 h+ Q: f+ m3 N年数总和法 Sum-of-the-years-digits method (SYD) * Y7 P1 V+ a/ z2 A) K
以旧换新 Trade in ) c& l/ X: K: ^7 l* X3 J
经营租赁 Operating lease $ ~% x D0 F2 d* J/ f4 y
融资租赁 Capital lease % l3 z+ o) C! g1 z
廉价购买权 Bargain purchase option (BPO)
% ]( g4 R& S& ?& _" S6 Z资产负债表外筹资 Off-balance-sheet financing 8 t& G) d# `' o& l: S7 s
最低租赁付款额 Minimum lease payments
( s, Z3 h2 U% @( `" y% y--------------------------------------------------------: v! P; C" ~1 M. J2 L; X
（7）无形资产 $ v- c- \: s$ h; \- I
无形资产 Intangible assets
$ S" q% D, u- n) i$ c3 X R9 P专利权 Patents
9 S1 z- x! G# }1 y* Q商标权 Trademarks, Trade names
* @6 ]( |" {$ q8 r- c) H著作权 Copyrights
, l9 g4 U9 Z" m3 @; J特许权或专营权 Franchises
% S _( m' ~; j8 c+ k' N5 A商誉 Goodwill ) o- W1 ]3 r( u% T4 E0 D8 Z
开办费 Organization cost ) _; D1 @7 {9 G# w$ i9 \/ ^
租赁权 Leasehold 1 m8 n O* G; R! E
摊销 Amortization
+ s3 t: m3 @' X3 `--------------------------------------------------------" Z# V- c% C' j- K
（8）流动负债
1 D) K+ ~; N" ?负债 Liability : V, |( x$ M) _/ ~
流动负债 Current liability
2 R1 M9 P$ p2 ?. P; w! B应付帐款 Account payable
1 n1 S" K1 M3 l* y! C应付票据 Notes payable
) e: k9 A- N! p9 S* m* T6 e贴现票据 Discount notes
: m4 z _9 f: q, s: y! M" ~" S长期负债一年内到期部分 Current maturities of long-term liabilities2 z0 k. a% n$ y& K/ L/ \
应付股利 Dividends payable
?& d+ P# X x# J9 m7 W预收收益 Prepayments by customers
" H3 q6 N3 N# h% O# h$ X存入保证金 Refundable deposits 1 S6 b- L% E' r; p$ y
应付费用 Accrual expense
2 p2 ]. T+ ?6 X- a" _: x/ T9 n+ s7 V& A增值税 value added tax + y" Y4 l" G- [, g
营业税 Business tax % A' }$ M9 R5 _3 J& u& B9 g
应付所得税 Income tax payable ) ^; a' X& |# C y# T4 M6 e
应付奖金 Bonuses payable 6 n- h( G( F( J/ c% C
产品质量担保负债 Estimated liabilities under product warranties
9 ^6 s# f: Z' M8 ~- n* F7 r7 F赠品和兑换券 Premiums, coupons and trading stamps
- x1 s# W2 Z& t3 H; D+ \+ {或有事项 Contingency 7 ^& d6 S$ P) [2 B
或有负债 Contingent
" ~' @( \4 H, d4 c+ L l或有损失 Loss contingencies ) ^. T3 |8 K' s |) p
或有利得 Gain contingencies
) x8 T+ d+ L0 ]4 [" y d4 c永久性差异 Permanent difference 3 N( W( B% K) P% v6 H) p. D9 T6 U
时间性差异 Timing difference
7 _3 G2 H1 r% M应付税款法 Taxes payable method 1 X& f7 O# Q( r7 Q
纳税影响会计法 Tax effect accounting method 4 F$ V' u. r5 {, J, l' V
递延所得税负债法 Deferred income tax liability method
- l7 E8 K2 y8 I7 i. d4 V) r) }6 l: d3 D
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- O% S% i0 w, u% Z) l" k9 [（9）长期负债
2 {$ `/ e4 o2 b* v长期负债 Long-term Liabilities
" M8 f) b/ M5 x3 y! h应付公司债券 Bonds payable
- J5 u' N3 g" T+ d有担保品的公司债券 Secured Bonds
+ I0 f. t- G W/ s: x+ f抵押公司债券 Mortgage Bonds * ^! A* {9 A* R0 P" k1 O
保证公司债券 Guaranteed Bonds
* n, U! V$ p+ ?8 k. \信用公司债券 Debenture Bonds / K: ?/ D+ t/ _" P
一次还本公司债券 Term Bonds : _4 p. n- V% O% t/ b( t. c' N
分期还本公司债券 Serial Bonds
& Q( Z D& n% L" H, Q) l" q4 w可转换公司债券 Convertible Bonds 0 n* H) y, H) E/ S) d
可赎回公司债券 Callable Bonds
$ d4 j0 u/ y; }- s; I可要求公司债券 Redeemable Bonds * d: ^7 O6 ~1 L0 C
记名公司债券 Registered Bonds 6 d9 s1 a- t) Y$ x( n
无记名公司债券 Coupon Bonds # Y( ]* j& r. l6 R
普通公司债券 Ordinary Bonds
5 M3 o/ m& P8 T) H4 H' w7 ^7 v ?收益公司债券 Income Bonds
5 }3 @, K5 P/ k. z" f9 ]: N名义利率，票面利率 Nominal rate ! P7 o; Z" r0 C9 g- e& G
实际利率 Actual rate
/ E0 K- u+ X6 m1 A- T H有效利率 Effective rate / }! y+ W) }+ a. I3 x
溢价 Premium : y6 s) e) E! Q% r! B$ A( a2 d
折价 Discount
) ]3 h9 E1 {; H# S( |面值 Par value 6 i8 e6 d% }) x% |' [$ r
直线法 Straight-line method
' w0 D# e4 ^# r实际利率法 Effective interest method
3 y4 n! `" w4 a/ J, c& D# N \/ s. P到期直接偿付 Repayment at maturity
2 Q2 Q: j$ x% R9 q. C提前偿付 Repayment at advance & h- m; [+ e d
偿债基金 Sinking fund 5 h1 ]4 i t; J; @9 d! z
长期应付票据 Long-term notes payable & u$ ?) m6 T( X' K1 ~% f
抵押借款 Mortgage loan
8 ~4 w; }7 k8 v--------------------------------------------------& A7 w1 L+ M7 ^% {* v7 p0 p% O4 |! w E
（10）业主权益 & K" z" R8 _! I6 Q- m" P9 |
权益 Equity
8 C- ]7 u* e4 ^1 ~2 e9 v业主权益 Owner's equity , `! i X- }- |9 M5 t0 [: M! y$ w
股东权益 Stockholder's equity
' a4 P0 l/ K* x! U6 O投入资本 Contributed capital
6 }9 G1 j9 t' [& x1 c缴入资本 Paid-in capital
+ B5 D9 K7 n. ~股本 Capital stock
% D( b4 u# J9 G I资本公积 Capital surplus
2 b9 y6 P# z# K7 f留存收益 Retained earnings
/ x9 c9 f4 ^# q# y核定股本 Authorized capital stock
% L9 J/ T1 g4 M实收资本 Issued capital stock # S0 n$ q0 Z* d% l8 G# j( G
发行在外股本 Outstanding capital stock 9 Y }) b7 Z" @: C) }
库藏股 Treasury stock
) {% z2 U4 Q, o7 n$ j: a1 W) Q普通股 Common stock : L9 m4 J; |1 f
优先股 Preferred stock 3 v. n7 G2 |; ]' X; I
累积优先股 Cumulative preferred stock 2 j2 u, G& K0 A
非累积优先股 Noncumulative preferred stock 6 Y* F( f2 a9 u( ~# x6 t; x1 ^; d
完全参加优先股 Fully participating preferred stock # A1 J. f% G. Z; O4 `( l: h: c
部分参加优先股 Partially participating preferred stock ! y$ ~: C6 o3 [# l
非部分参加优先股 Nonpartially participating preferred stock / `# O) r M% E9 q6 `& t& v5 j
现金发行 Issuance for cash
+ @& l. R. O" Y5 Z" W7 Y2 J非现金发行 Issuance for noncash consideration 1 a" b u/ ]8 P8 j4 Y
股票的合并发行 Lump-sum sales of stock ! y+ I T" D2 Z3 Y& G
发行成本 Issuance cost 6 e9 `- s5 H! c2 f
成本法 Cost method
* `' K: \! w0 {6 k面值法 Par value method
* i& Q% f; q! g: D7 n捐赠资本 Donated capital ! V- `( m- s. p. q2 @& w9 ~
盈余分配 Distribution of earnings
9 r4 ^8 u: c* e. l; j# Y y _股利 Dividend
/ z. E2 N; V7 \% {, y股利政策 Dividend policy ' i9 m5 l7 J' L x
宣布日 Date of declaration
2 L) \& J* q' z2 X8 G1 r3 h, @股权登记日 Date of record
) c& d8 W8 M- y# X除息日 Ex-dividend date
3 h2 u+ ~/ i" ^3 q2 w股利支付日 Date of payment * [# _# t6 ? s+ Q
现金股利 Cash dividend
1 O% q) N; v5 H4 H B, {5 V, N股票股利 Stock dividend
1 r+ a$ O. D- K. V; q: b拨款 appropriation
- z9 C/ M5 c5 @: M" ?/ t------------------------------------------------------------4 K. M: a# U* h0 {6 e6 I1 P5 }
（11）财务报表 * c4 s4 U& Y- }
财务报表 Financial Statement ( t$ t! |0 A* V$ b
资产负债表 Balance Sheet
) L0 Y& w, L/ p+ g: f# b收益表 Income Statement ! @, M* y; y& X# x
帐户式 Account form
" _3 W7 O, d: ~! K% G" N报告式 Report form 8 B" o# J+ Z: h
编制（报表） Prepare 4 _! b: p z: b
工作底稿 Worksheet 0 ^# t, {, N7 w' \& w
多步式 Multi-step 7 S1 G) M8 q# s9 {2 A9 \" C! C
单步式 Single-step
9 K% L/ V+ {) J& k) y: L! u-----------------------------------------------------------
# l! ?/ @* R$ L, h2 b（12）财务状况变动表
* ]0 D5 `3 |6 s. m$ p财务状况变动表中的现金基础 SCFP.Cash Basis
$ G3 v2 j( d% M P" w（现金流量表）
. L4 A9 F O7 g1 b8 A财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - h' j7 i* J. ?/ C- `( X3 Y0 _" U' o
（资金来源与运用表） * ?( v+ N/ \% N, u5 @
营运资金 Working Capital
$ }: U% L* l; y8 C全部资源概念 All-resources concept
* o2 ~# a1 t2 t" p2 X4 w# n7 q直接交换业务 Direct exchanges & w( R3 j$ e9 f$ q1 i6 ^: m
正常营业活动 Normal operating activities
% n. Q) ]" f! q; X' T6 f财务活动 Financing activities
% R, w! J; O* K投资活动 Investing activities
% C) I+ M: i" x. B) X! v9 O-----------------------------------------------------------
# x1 c8 }" `1 Q0 q（13）财务报表分析
4 ?2 ?" H: h4 J# |- O财务报表分析 Analysis of financial statements
8 \, r \7 s- q/ c1 j, v. N比较财务报表 Comparative financial statements ) R, J1 [- b7 w/ L, s( Q K9 m
趋势百分比 Trend percentage
$ H7 V- ]/ r$ F: V4 @比率 Ratios
4 x9 j# V5 T% [4 a普通股每股收益 Earnings per share of common stock
- ?2 q6 h" G( P, d) @& ?% Q股利收益率 Dividend yield ratio
4 v5 Q1 k4 k% ?# F9 Z价益比 Price-earnings ratio
( v* Z' v% x0 P" C1 {& r. F, h5 i普通股每股帐面价值 Book value per share of common stock ; j( L. p# j6 W- b% q- K, i, `
资本报酬率 Return on investment & C5 K' K. k# ]3 s* O2 K2 K
总资产报酬率 Return on total asset
& a5 }; n% X/ ?5 t6 Q+ E债券收益率 Yield rate on bonds
' V9 Q% G* A# U% ~" h/ C8 E! C已获利息倍数 Number of times interest earned
9 E5 ^1 ^- G0 E债券比率 Debt ratio 8 |" {0 t, I4 [$ N
优先股收益率 Yield rate on preferred stock
* Y" |2 {0 v7 ~& R4 h, N营运资本 Working Capital
1 @: O8 i4 U% n$ p- h2 p9 l周转 Turnover a% U0 L7 D: E0 ^ ?5 w; Z
存货周转率 Inventory turnover
6 f2 S' u* l; A应收帐款周转率 Accounts receivable turnover
3 j- m5 ]* K- d流动比率 Current ratio
t) a! E2 T. t/ F: ]. L2 m, {速动比率 Quick ratio , n# z' c H/ m' t* X
酸性试验比率 Acid test ratio
: o) d" s3 y0 u$ i------------------------------------------------------------
5 z3 M# x3 V% H/ t6 l3 s) q4 ]9 ]( H! u# {4 k& C s
（14）合并财务报表 + u" R. @& x* d+ S+ w5 m
合并财务报表 Consolidated financial statements
2 u2 s0 \$ L( v A" H% m3 D; |吸收合并 Merger
3 x# H c H6 V! u创立合并 Consolidation & ~6 B4 z* Z! Z( j0 q. s
控股公司 Parent company
& W( O0 R4 M. A6 b" a* t I附属公司 Subsidiary company 1 ]; V' T" y2 w" F& X- Q4 S' P7 O& ~
少数股权 Minority interest - r @4 W, E+ J L; M, V: \( C
权益联营合并 Pooling of interest
8 Q9 h5 d" G" G4 ?( \购买合并 Combination by purchase 9 m5 G1 ~. H2 A& X) G1 h6 T# d
权益法 Equity method
@4 v- V+ q! l, W成本法 Cost method 9 U7 C2 k% f$ s
( q7 o% i% t$ s6 Y: x; d( Z------------------------------------------------------------5 \8 w4 _6 `; }6 Y6 z- Z
（15）物价变动中的会计计量
& a" m. Q: c C- e1 p# b物价变动之会计 Price-level changes accounting
! z2 u7 n w6 f+ v0 R一般物价水平会计 General price-level accounting 1 S9 R7 v m! {! U- l* N
货币购买力会计 Purchasing-power accounting % V) W5 t) T [6 ]) f7 c( _( B' O0 z
统一币值会计 Constant dollar accounting 0 i% d7 `$ C% z( V" B8 M
历史成本 Historical cost
4 H+ r0 b0 F" S$ g' X4 ]现行价值会计 Current value accounting 3 P' \; {$ p* F1 q. ^
现行成本 Current cost ; S7 D, J* p& M) o9 E
重置成本 Replacement cost
4 l* x& P- Y e物价指数 Price-level index
: @3 I9 l& Q: `$ z' m. W$ X, G国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : X( H; H b* b
消费物价指数 Consumer price index (or CPI) % h* h M; Q7 x
批发物价指数 Wholesale price index
& f2 Y. k. f4 j; m2 Q" n2 T+ Q货币性资产 Monetary assets
* Y4 s9 @- L& ]* x# s4 s) {2 ?货币性负债 Monetary liabilities
' k* ~6 N* C& s8 a' c% c* `货币购买力损益 Purchasing-power gains or losses , n7 ]! z8 L* h, y
资产持有损益 Holding gains or losses
/ |3 U: Q7 r( C0 N* Z, U9 @$ R6 G未实现的资产持有损益 Unrealized holding gains or losses R4 E0 |, N+ s* H0 L
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
