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（1）会计与会计理论
1 J4 a* Z \9 b; X: m1 f5 N会计 accounting - {- r# M6 t4 k9 o0 m1 c" d8 A
决策人 Decision Maker 3 X4 w% f* P" I8 _
投资人 Investor
- ^ m& M7 b4 H/ A l$ ]9 i, U股东 Shareholder
1 k5 Y; ]7 }, s3 k: n: S# S& [债权人 Creditor
" k# b5 l7 ^9 b" V& H" \# e) j9 I8 S财务会计 Financial Accounting
, [8 G4 D2 N8 |) D3 f% t管理会计 Management Accounting
- g6 g0 I+ ^7 o) `" |4 v; Y3 L成本会计 Cost Accounting " `. U1 j. A4 J0 z
私业会计 Private Accounting 0 g2 A& Q" z- t
公众会计 Public Accounting ! l I- X& J5 X# E \, Z: R; j1 R, ?
注册会计师 CPA Certified Public Accountant 1 U) Z' r# k, Q! {( d
国际会计准则委员会 IASC , N5 Z5 c, `0 w1 T2 ^# I( U( \+ P
美国注册会计师协会 AICPA
! d2 ^% n: J8 {7 J4 O财务会计准则委员会 FASB $ N! h* p* P$ U" V
管理会计协会 IMA5 G" E b: V8 y- r# d
美国会计学会 AAA
' C5 x7 p" m1 M8 x1 G) b$ Q, B. u1 G税务稽核署 IRS 5 g: B! b2 v6 C/ j) E. c/ H. t" n
独资企业 Proprietorship ! v+ L4 A9 J! B% K/ D: I3 Q
合伙人企业 Partnership
: \8 [+ n; Y0 a, V3 o) q公司 Corporation
. V: q/ G9 }4 w% T# P9 }会计目标 Accounting Objectives
- q0 [* f$ Q: d会计假设 Accounting Assumptions 8 h0 Z) n9 a# a" J* N
会计要素 Accounting Elements
4 x0 m- Y; N; h! N会计原则 Accounting Principles
5 L3 ~, Q1 m& p4 u5 x: a会计实务过程 Accounting Procedures - F$ c6 u; z0 E2 Z
财务报表 Financial Statements
* T2 [* y. ?" k# O J, l5 |财务分析Financial Analysis
: j' T! D; p0 i" ~4 L会计主体假设 Separate-entity Assumption
9 i9 }9 L6 R+ U1 E货币计量假设 Unit-of-measure Assumption
6 q% s) S9 H% ^0 J8 C5 F3 @$ M, o持续经营假设 Continuity(Going-concern) Assumption
2 P- C' O1 d1 I2 j会计分期假设 Time-period Assumption 7 F! s. b# @" A* E
资产 Asset 4 Y6 ]# h) _# ~
负债 Liability 3 d; j v* p4 Z4 f* H8 r2 u
业主权益 Owner's Equity 6 j/ Q4 \; R- z; v
收入 Revenue $ h2 i9 D6 q4 A% G w8 ?
费用 Expense . E& @! O5 P3 ~. R0 b
收益 Income ) }0 K8 R* B$ P# |) w1 f
亏损 Loss " z! W y3 n" p, C1 Z
历史成本原则 Cost Principle
8 s: o+ e' T% H收入实现原则 Revenue Principle
3 l6 ?$ T- p3 l4 C6 f; \配比原则 Matching Principle
* M' |' w; |2 y( C0 M; W/ g全面披露原则 Full-disclosure (Reporting) Principle & C( E. Q8 a- M5 H- @! ?
客观性原则 Objective Principle # ]4 `- Z" o7 y# L, w5 B0 v
一致性原则 Consistent Principle ' J9 W p. q- O% L/ O
可比性原则 Comparability Principle
S: R' o& A L" M' m! s3 ?重大性原则 Materiality Principle: X8 p: h1 D3 t9 ]( X- q3 a
稳健性原则 Conservatism Principle , ^% c: s: U6 k8 f/ H" N
权责发生制 Accrual Basis % d! P' @! q2 F: `/ s2 b4 Y
现金收付制 Cash Basis
! B3 y9 n. e& j' o, _财务报告 Financial Report
+ ~' p# U* g1 m1 Y流动资产 Current assets 6 r3 N% E" j' r1 R
流动负债 Current Liabilities " v! f) Y* i. u, _5 Q. [
长期负债 Long-term Liabilities
! w$ S7 h. {& Q: v$ A4 c( o投入资本 Contributed Capital
* w- \2 D) }6 d留存收益 Retained Earning
1 x! ~% I9 M7 i' e0 `1 c2 E! l( S. f* @$ X4 H! @9 b
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: g, H" E5 C$ Y' n5 f1 z（2）会计循环 ! Q; J9 }9 ], X R: H \
会计循环 Accounting Procedure/Cycle / R& A4 ?1 Z2 w) Z1 i9 I
会计信息系统 Accounting information System ! J: r7 h2 a2 N( o( p+ D1 F9 x/ \1 h
帐户 Ledger
3 S4 D7 K$ P* m. `会计科目 Account
- N3 w3 d' Q. ~1 V会计分录 Journal entry " p) s( O, [2 V4 ~
原始凭证 Source Document ! Q9 g& D4 n4 k3 E% |0 |0 F3 x
日记帐 Journal 8 \+ W) M: @ l
总分类帐 General Ledger
7 c; u, U& Y# }; Z4 b6 i8 N$ ]明细分类帐 Subsidiary Ledger
" P6 j5 u0 h4 l0 X! R试算平衡 Trial Balance " e$ `7 @- p+ N% B2 n9 z
现金收款日记帐 Cash receipt journal
9 u) _* C# n7 B1 L! p* g, _1 o现金付款日记帐 Cash disbursements journal
; n0 s- ~1 _! v! w9 l/ ^2 j销售日记帐 Sales Journal $ [3 n: n- o7 h- e
购货日记帐 Purchase Journal 9 u7 k6 H) A6 O1 T1 q- o/ B2 D
普通日记帐 General Journal
) l% M3 n% Q2 A' x- [9 ~( j工作底稿 Worksheet ) _: I* [6 t; z' j/ M, e8 ~* E
调整分录 Adjusting entries
3 n* ?. W0 T# B5 ~3 N5 g$ ?. L. @- q结帐 Closing entries w5 A# o) y$ ~, j+ Z' Y4 ^
9 o y. Y9 i2 K- S x' d6 t----------------------------------------------------------
8 \, }. q2 `: d9 _0 j# [1 G: G（3）现金与应收帐款
/ [- r0 Z. ~: D现金 Cash : y: n; v% a' I! D% O& A" J! r
银行存款 Cash in bank
5 r( E% i4 G# ^; j$ o2 `库存现金 Cash in hand
% o% M% h1 { @$ K7 Z流动资产 Current assets
/ \6 R5 e9 B( \- I8 O! T偿债基金 Sinking fund
6 W0 N0 H8 m3 M5 @3 [- S定额备用金 Imprest petty cash
' d6 p) u2 b1 L6 @支票 Check(cheque)
, w( Y! ?' I8 ], f8 W* D, o' K银行对帐单 Bank statement
# o3 C/ }4 Q4 |, |. y银行存款调节表 Bank reconciliation statement 2 ~* r! x' ]3 s) z* j
在途存款 Outstanding deposit
, J" P' V. e! n在途支票 Outstanding check 5 O( R: {- m1 {( {* M& h
应付凭单 Vouchers payable 5 K; l0 \3 f8 ^' M: E, ^3 t
应收帐款 Account receivable , x' j# {8 ?+ J% ]
应收票据 Note receivable 1 x# y A/ _1 U0 a6 C2 P
起运点交货价 F.O.B shipping point
# B6 M: A1 `$ W目的地交货价 F.O.B destination point
& E" H) Y) _4 Z( v商业折扣 Trade discount
( q) Y2 O. V" |/ b/ ?7 q/ ^现金折扣 Cash discount
- z' W1 m; d# q& C; Z- Z销售退回及折让 Sales return and allowance ! J, K1 Q% I" |7 N1 b$ S4 W
坏帐费用 Bad debt expense $ j& z. p! v- F& d. s
备抵法 Allowance method 6 R4 O/ ?3 W$ `8 ` j, T
备抵坏帐 Bad debt allowance ) R- d. Q5 O2 r7 D0 z, f2 n
损益表法 Income statement approach
# v* H4 `! O' k. F: Z资产负债表法 Balance sheet approach # b" h9 } w' _1 K! q) @7 I$ @; g
帐龄分析法 Aging analysis method
) ^6 x3 D- H% A/ u/ C7 {直接冲销法 Direct write-off method 3 I" C; M3 C' q
带息票据 Interest bearing note ( | G/ J% L2 X) e2 N' V
不带息票据 Non-interest bearing note
* D1 \3 ]4 h6 g, x$ y3 |) q出票人 Maker " J" l4 ?: ?3 g6 |# v& D- U
受款人 Payee
/ |5 |; `( g- [3 r7 Y; R8 g' Y本金 Principal
; T3 e7 D$ T$ Y q4 K利息率 Interest rate
' [+ K0 _2 r0 p6 \; b" H" t到期日 Maturity date / ]+ W5 f. j Y1 i) u1 V
本票 Promissory note
! }8 m6 t4 U; ~ e: P贴现 Discount + p. F' p1 `* s/ e8 }
背书 Endorse ' ?% e o, g: t+ V3 ^+ f
拒付费 Protest fee
2 a/ t6 k( n8 I3 V/ m, j, _$ e* c4 F3 ^% c8 e
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（4）存货
8 n5 p- ?2 R' E! X' `0 v存货 Inventory
. J- f( e4 Q \) U8 Q商品存货 Merchandise inventory Z7 _0 m% Y) N) C- V1 _9 v
产成品存货 Finished goods inventory
5 P, G; V/ E1 O在产品存货 Work in process inventory 0 r/ w& S* C7 E9 w
原材料存货 Raw materials inventory
3 o \2 M% E8 C* P起运地离岸价格 F.O.B shipping point $ a U$ A$ O# v# S+ D
目的地抵岸价格 F.O.B destination * \4 c# D! i$ @, d1 z8 n
寄销 Consignment ) `. r9 a; b! P5 C- M+ n
寄销人 Consignor , q: p8 z( \% ?2 v" ?4 m
承销人 Consignee
+ ^) p# v' R, s' }) O1 o% A: m: p定期盘存 Periodic inventory $ H% D/ T6 `2 S* U+ j; C2 y0 j
永续盘存 Perpetual inventory4 U4 S- g/ z) O
购货 Purchase
: v3 f2 @1 i! y' r购货折让和折扣 Purchase allowance and discounts
# |: T6 i/ ~8 B6 f) J- p存货盈余或短缺 Inventory overages and shortages
* M( C6 R2 u% ^: v m5 l9 W0 o8 A分批认定法 Specific identification
& Z/ T9 [2 e; B6 o4 P加权平均法 Weighted average + U; V& X+ _) `2 r( ~
先进先出法 First-in, first-out or FIFO
& W4 L4 @: y! Z: o4 g6 ]后进先出法 Lost-in, first-out or LIFO & ~. C9 ]. A- E0 \
移动平均法 Moving average
4 x9 B% s' E3 p6 B H9 i) r成本或市价孰低法 Lower of cost or market or LCM
. E; z! m" z4 D1 d9 H. E市价 Market value
# q+ |9 {0 a; C: N* U重置成本 Replacement cost . C, j9 f2 p7 q0 E/ [% I5 E& G
可变现净值 Net realizable value
) O7 P8 c3 J0 ~- N3 B& v上限 Upper limit [# H" H) g1 p& ?" a
下限 Lower limit ( M' n/ } k& y& | a
毛利法 Gross margin method * ?2 y B. j' w6 O6 J
零售价格法 Retail method
; i- [" d- S- l/ X7 g. H p成本率 Cost ratio 9 z/ h& b9 P( H1 S& M) Y, y0 D
/ l- k7 L3 t. d8 y
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& J, `* R- ] {2 L. ~, \（5）长期投资
) y3 ]+ f& y( f& N) ~- g长期投资 Long-term investment - ^$ w {- C: n4 T
长期股票投资 Investment on stocks
3 i) g" ^: e2 J长期债券投资 Investment on bonds 1 _! @2 P7 K0 S
成本法 Cost method
' w+ ^" q/ I5 j! |, |0 _3 g# D权益法 Equity method 9 [! |/ Z8 _) y/ U5 M: f$ G4 E
合并法 Consolidation method 3 D% y' J: @- M' r# `7 _
股利宣布日 Declaration date 3 n4 Z" h, M: @$ f( C, `
股权登记日 Date of record
0 e0 c0 V8 a& }: y$ S除息日 Ex-dividend date . t' R6 |: |( l
付息日 Payment date # W& B K$ k! t& u' J" u8 t0 C
债券面值 Face value, Par value
1 u, |! D# f1 X4 [! e5 c债券折价 Discount on bonds
% b" J# X a# T0 K3 \债券溢价 Premium on bonds
% X! J, ^5 { \( ^; K0 v票面利率 Contract interest rate, stated rate 8 e; z1 t7 P: I/ N
市场利率 Market interest ratio, Effective rate
; h% w" P: N D' i6 n9 E普通股 Common Stock
0 p1 a! W0 }6 P2 t+ K& c优先股 Preferred Stock & U4 m$ @: e0 ~0 `! H9 \
现金股利 Cash dividends
7 ]& N# i ^, M ^- v2 m k7 m6 o股票股利 Stock dividends 2 Y5 _# {# L4 J- S, r0 U! ]9 w
清算股利 Liquidating dividends
: C+ l* t( B% T' [1 c) D到期日 Maturity date
( @3 |3 Y: F& |4 E* U# k到期值 Maturity value % M6 D% g/ F1 Q) Q( C! {; z4 B( O6 L
直线摊销法 Straight-Line method of amortization
C5 } H. s5 ?3 u1 |实际利息摊销法 Effective-interest method of amortization
: Z% q |( L! K w
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3 R7 a6 |6 o( Y& _9 V# K5 D（6）固定资产 : X5 M: B; y6 {! e; E' }
固定资产 Plant assets or Fixed assets
% T: T3 a, M# o" N- {原值 Original value 7 u. J8 q( s* L% O6 x+ m: Q! D
预计使用年限 Expected useful life
" p6 X0 \* F- f" m2 M7 `预计残值 Estimated residual value
: }9 {. A# b1 m. z; n折旧费用 Depreciation expense $ V5 V# r* U! L4 _( d- I- X2 i, e3 z
累计折旧 Accumulated depreciation
& r6 q- z" W% ^8 I7 a) v, z帐面价值 Carrying value
- I1 ~* E- @1 w. w应提折旧成本 Depreciation cost
9 [- z' N- t6 R! ]* d8 ^' _2 v净值 Net value
( d7 U$ I1 f+ z3 a$ ]在建工程 Construction-in-process $ J. x D- M0 `0 L8 g
磨损 Wear and tear
, @# {! Y/ J( K7 X4 y过时 Obsolescence 8 R+ H9 M- f$ R# D
直线法 Straight-line method (SL) ! d/ ~" ?3 y' ], Q0 ~6 I" b+ b
工作量法 Units-of-production method (UOP) . @! O2 ~ W6 N
加速折旧法 Accelerated depreciation method
/ m- Y3 _8 M) D+ a, k! s双倍余额递减法 Double-declining balance method (DDB)
; r' d7 N9 [+ q年数总和法 Sum-of-the-years-digits method (SYD)
d- s! Q. H0 K6 U& [1 X以旧换新 Trade in
% X0 F& y4 z2 g3 e. b/ P0 d经营租赁 Operating lease $ E4 _1 d ~- B$ W3 X% e3 T
融资租赁 Capital lease 1 L. ?" E! x" b% [7 \8 P z2 d
廉价购买权 Bargain purchase option (BPO) & F9 w6 W R2 X4 T: D& e
资产负债表外筹资 Off-balance-sheet financing - A: v) s4 |* ?/ `& r5 N- B
最低租赁付款额 Minimum lease payments0 s8 z8 }; ]# I! C# e* Q, }
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+ ]% w) C5 A' z（7）无形资产
5 t7 T7 N2 H8 f7 A! R% [无形资产 Intangible assets
7 E: G# y- \8 R( R6 `$ f) h专利权 Patents ( h$ \; }& g1 I
商标权 Trademarks, Trade names
6 |+ r/ c; n# k9 V, a) U, z# R著作权 Copyrights ; _: G5 P( Q" L4 f8 N' o
特许权或专营权 Franchises Z. ^9 N# y! i: t/ n
商誉 Goodwill
7 p9 ], C! j/ F# V7 d5 o$ _ R开办费 Organization cost
& n$ ^* g, z$ s租赁权 Leasehold , {2 H. H2 V9 D5 A
摊销 Amortization
2 X9 H/ V p. M& \( _--------------------------------------------------------3 M4 m! v5 W i1 ^: L
（8）流动负债
l7 {+ p# m+ A9 q, E负债 Liability
6 W4 A- f) a0 t6 z! |& z* N4 ~流动负债 Current liability % p. |' J1 l& y) _
应付帐款 Account payable
6 b8 a1 `9 f, X9 u y5 B应付票据 Notes payable ' C5 M: w* [9 h- R" U- Y
贴现票据 Discount notes
8 W# k% C2 X$ V& u, ~9 N2 L长期负债一年内到期部分 Current maturities of long-term liabilities
6 ]) J( ^# p8 P应付股利 Dividends payable
3 h9 i0 g* s: Q, ~预收收益 Prepayments by customers
' C" D2 W6 J, H! o+ c" U1 X$ i( p存入保证金 Refundable deposits 2 {, s& [0 ]4 b3 \
应付费用 Accrual expense - F( M3 Z0 |0 c, R& V7 y
增值税 value added tax
) o1 |$ q/ f- B# g* q营业税 Business tax
: n& o. I% r. J; ]2 ]1 M5 d应付所得税 Income tax payable
: ~8 C) ^# E$ @, c3 \" z( u应付奖金 Bonuses payable 3 |( Y" v5 \( z
产品质量担保负债 Estimated liabilities under product warranties 4 p* O$ M3 Y w& R- ^- C8 s
赠品和兑换券 Premiums, coupons and trading stamps
' _- M( c- s6 b$ p; M+ K* j或有事项 Contingency $ m& p# B+ h! o
或有负债 Contingent
6 F- k3 N4 y$ V4 y l% ^% |或有损失 Loss contingencies ; J3 }8 G+ M& P+ Z o
或有利得 Gain contingencies + M1 o" P; k, b- Y" F$ C N4 @
永久性差异 Permanent difference
4 J: E) v' d& q$ ^2 c时间性差异 Timing difference
5 Y" u8 w; e$ b6 f p4 ?) i9 }4 p x应付税款法 Taxes payable method
( x8 C' F N! J" l2 c k纳税影响会计法 Tax effect accounting method
# ?# N& N# @2 f" ?递延所得税负债法 Deferred income tax liability method % k7 Q ~9 a! h2 p* C$ t
. v1 ]; l0 ]' r" D
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（9）长期负债 . g9 T5 y3 C* t+ x# w4 C2 L: S
长期负债 Long-term Liabilities + }( f2 [+ l3 I, i$ ]) _0 ^* p
应付公司债券 Bonds payable
b2 |2 t" M" ^" v" R1 C有担保品的公司债券 Secured Bonds
2 H; T+ L: p4 Z+ L抵押公司债券 Mortgage Bonds . _ R8 w. J/ N8 d8 G1 w
保证公司债券 Guaranteed Bonds E v; c) @! x" @
信用公司债券 Debenture Bonds
4 Y; g6 w6 }2 r8 @: G/ S5 U" K& v; f一次还本公司债券 Term Bonds
3 F9 _" `- o7 w分期还本公司债券 Serial Bonds k2 N4 o9 I% {* m/ _" {- `
可转换公司债券 Convertible Bonds
- o( M f t4 _9 R) t' S5 ~8 s可赎回公司债券 Callable Bonds
; T) O& g) F# w可要求公司债券 Redeemable Bonds
* Q* y2 C) b, j# o记名公司债券 Registered Bonds
& D P, Z/ R7 L/ i4 y9 v7 B无记名公司债券 Coupon Bonds
+ c/ Y4 M2 v' a: g6 S6 ?: M8 q4 n; i普通公司债券 Ordinary Bonds 2 o; T; Q; t8 @3 U
收益公司债券 Income Bonds
" c: w6 n" {1 X h5 f' R名义利率，票面利率 Nominal rate
3 j: p$ r$ |2 E8 J3 }实际利率 Actual rate
! C% P, c" s0 U/ m/ p6 K有效利率 Effective rate $ \/ F6 |0 {: x* Z3 Z
溢价 Premium
# `3 ^. Z+ ^/ D- {折价 Discount - q# U* y7 p: B( Z& M* k( m
面值 Par value 6 O& @& X: B$ {2 ~3 u- N
直线法 Straight-line method
! D) f+ p! b4 H& a* C5 e# q2 e& g实际利率法 Effective interest method
7 ^4 m2 |0 V2 P# o" N6 N- x7 h% p到期直接偿付 Repayment at maturity
4 w ]" a8 l" I6 ?提前偿付 Repayment at advance ' V- {: N x- @; W7 B+ s* i/ S0 q
偿债基金 Sinking fund 7 C% h+ D- F7 @' | O
长期应付票据 Long-term notes payable 1 a' b0 D" k E2 _) p8 L5 Z' ^: ~
抵押借款 Mortgage loan8 [' b' f2 w& E" ^' h5 P
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0 E3 q# Y' K) D. p7 E q2 a/ [（10）业主权益 7 o5 ]0 l* X3 R- w9 v6 H" h/ I
权益 Equity 5 o3 Q, p( ~4 C( @& Z
业主权益 Owner's equity
) k' ~% t" ]" X2 j( U股东权益 Stockholder's equity
) l6 {4 R* G+ D# m5 A5 _* X p; M投入资本 Contributed capital
! w- A# I' C7 k- C8 \缴入资本 Paid-in capital ' y# X& h: S( b+ e
股本 Capital stock 0 n# B: B+ N% M2 E: O `- B
资本公积 Capital surplus 7 e5 |# ]: J6 p8 w3 y* ^
留存收益 Retained earnings 3 H) ?4 K1 @. w* m9 e7 i
核定股本 Authorized capital stock
+ U4 f0 M7 @* }实收资本 Issued capital stock P+ F+ Q3 J) p# e% i
发行在外股本 Outstanding capital stock
& x7 T) B% Q7 Z' E6 y) p! r库藏股 Treasury stock " U! M; a- Q7 j$ s0 f8 Y
普通股 Common stock . [* o" m, a4 A: u8 ^4 `
优先股 Preferred stock 6 F2 B7 F6 a$ k7 b9 [2 j
累积优先股 Cumulative preferred stock
7 u H& D( T8 S, S# d8 c非累积优先股 Noncumulative preferred stock
: _0 L. k. `- R: D. _! r1 ^: g! ?完全参加优先股 Fully participating preferred stock ' U$ E& L$ ?1 D8 R8 ]' Y
部分参加优先股 Partially participating preferred stock , T0 B x$ v! ]) M6 N
非部分参加优先股 Nonpartially participating preferred stock
6 e% f, y+ Z. }- g/ }6 O" ]现金发行 Issuance for cash $ p" g3 m t5 l- g
非现金发行 Issuance for noncash consideration - F' i- ~$ N& W! @- w5 X
股票的合并发行 Lump-sum sales of stock 3 e. F' k$ ]3 V9 ?! z: S6 x) u
发行成本 Issuance cost & I+ X, J2 C- ~* Q
成本法 Cost method 1 ~. e5 m0 }- l# e% r8 l5 E% B
面值法 Par value method
& a# H% j7 N- q( I捐赠资本 Donated capital 1 T, u: Y9 U& z) J. I
盈余分配 Distribution of earnings 4 C7 F1 a, R! i( \0 Z5 l1 z
股利 Dividend + y+ R0 n# b" L% A3 D- C
股利政策 Dividend policy
# P! i% z: [9 s宣布日 Date of declaration # x' p: X# i* g" e7 X" k6 [
股权登记日 Date of record 4 ^2 f( ]: q, K8 H- M
除息日 Ex-dividend date 6 i( J( f/ T+ v; y D7 S6 C9 u! p( O
股利支付日 Date of payment
K* ^6 S! n- Y3 z: W5 {& o$ `现金股利 Cash dividend
& U* t1 ^% U2 R* x5 G股票股利 Stock dividend 7 U5 x8 ]+ x% R0 K! i, `( p2 F
拨款 appropriation
5 d* Z0 z% a* [. F7 J$ T! `------------------------------------------------------------ n6 Z2 m$ J1 Q+ v k* a& v
（11）财务报表
2 A: C% b, X( H" ]; Z1 `. R* P财务报表 Financial Statement
& A+ R6 Q$ F! |( l资产负债表 Balance Sheet
" Z8 ^. E; z$ ]. X9 I收益表 Income Statement 6 S6 c5 d' Y* s' @' N
帐户式 Account form % z% e- V! a# H. h0 R% s7 P
报告式 Report form ' @ h7 h4 L$ H' J
编制（报表） Prepare
* Y+ ^4 V" A: w4 g. s工作底稿 Worksheet
8 }! {, [/ w9 C7 n( l- h多步式 Multi-step $ o8 c8 t) D9 a
单步式 Single-step
2 ^4 ]& H( B+ K* d-----------------------------------------------------------& r; [; p" o8 }( m
（12）财务状况变动表
# O( ?5 h" g2 b% m$ [财务状况变动表中的现金基础 SCFP.Cash Basis
1 c6 v: F/ s+ j M+ H A" ?6 z（现金流量表） + |+ d" b. W% Y0 K' P* E
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - P$ f& Q i- c" p
（资金来源与运用表）
/ {3 y {: I1 E7 s5 J( }营运资金 Working Capital
4 j2 ~ ?3 w/ i" [8 K ~全部资源概念 All-resources concept
- R1 c! [8 f, y" e) e# F直接交换业务 Direct exchanges : E9 }1 V6 d8 j4 i7 i6 N a$ K
正常营业活动 Normal operating activities
5 d/ p, B' ]* H: I) x E财务活动 Financing activities . K( m3 q5 }0 |
投资活动 Investing activities
8 [. w; s) t, ]! \# i+ Y' J3 y+ g: P-----------------------------------------------------------
5 {8 S1 v8 B7 p7 G8 r（13）财务报表分析
8 {/ c/ F, ^+ F! ]4 S) U财务报表分析 Analysis of financial statements
$ I- k, P( o3 Z4 x% I. b1 d( N( t3 z# A比较财务报表 Comparative financial statements 7 _& [) S+ ]2 J L. w& |& i1 |
趋势百分比 Trend percentage 6 o/ o) I+ T+ _ a
比率 Ratios 4 V* N5 k8 u/ n7 ]4 d3 _
普通股每股收益 Earnings per share of common stock
9 H0 o5 `5 ~* v5 M! H股利收益率 Dividend yield ratio
2 X& |, E$ t" @/ V* `6 z0 S价益比 Price-earnings ratio y8 R+ H( J- S5 o C) L3 O8 {5 R' w
普通股每股帐面价值 Book value per share of common stock
* \2 h: b. W( B4 R# \7 U资本报酬率 Return on investment
, v2 m. p% H: _1 |总资产报酬率 Return on total asset
3 u: ?* x. J5 w- G5 I# U8 I债券收益率 Yield rate on bonds * x, ~- c" m3 a( n
已获利息倍数 Number of times interest earned ! Y: G+ ^( R- Y' t& a x, E
债券比率 Debt ratio ) o* k1 G; {9 d& @% u" v/ c
优先股收益率 Yield rate on preferred stock , A, `9 z' b: \& e/ j7 M
营运资本 Working Capital
~) @' C# w; {) e% q周转 Turnover
! D, z# g. X: q8 [; K- k; F存货周转率 Inventory turnover - ?9 u6 C. a! @ w4 E" ~! _
应收帐款周转率 Accounts receivable turnover ) E9 {0 m9 V: ~& y1 \
流动比率 Current ratio
0 J4 w* J1 W' @速动比率 Quick ratio , a$ B8 b2 `8 e4 F) Q F
酸性试验比率 Acid test ratio& P6 Y, M" {( V& D$ @8 c; U
------------------------------------------------------------ 5 |2 |, ~* B+ M: w) O) ?6 t
/ Q7 B. q8 L" z* _* y（14）合并财务报表 . H$ q- [3 e! s' W8 O- h
合并财务报表 Consolidated financial statements
3 R4 }0 a6 g$ |* v( e* m吸收合并 Merger
; S6 L1 v" M+ E创立合并 Consolidation
+ J$ _" s. M6 L" ~" c控股公司 Parent company " r7 [; j* v6 h1 k
附属公司 Subsidiary company 5 X& S0 ? K7 R' ?
少数股权 Minority interest
4 o+ A8 d3 ?( R5 i权益联营合并 Pooling of interest / y- x, L2 [* ~
购买合并 Combination by purchase ! K9 K6 {; P8 o* V4 F7 \" q7 F
权益法 Equity method % Z* Q! m1 d; |9 p: }" D1 T- O
成本法 Cost method
/ N& C: e- F+ D5 r
6 L- n3 X2 P9 z9 p* A' o" b------------------------------------------------------------" o9 l6 H$ s- G% @
（15）物价变动中的会计计量
, Z( Y& ~; k# \0 E% t物价变动之会计 Price-level changes accounting
. ~9 N2 s" q. o# ^3 U. b一般物价水平会计 General price-level accounting ' s* ]4 u+ b; Y4 ~6 k
货币购买力会计 Purchasing-power accounting 3 v" E% q- }1 D: v1 M# M
统一币值会计 Constant dollar accounting
- S$ }; H* i! e- X6 P" `2 x历史成本 Historical cost , C1 k! y; R- E
现行价值会计 Current value accounting 3 `& P% q) R' S; n
现行成本 Current cost 0 F, O l6 k- h) _1 ?
重置成本 Replacement cost 3 H6 k l: ~7 d- A" g, X! B
物价指数 Price-level index 4 A: t a4 p! X m) r
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' J H* i: }/ n, Y9 S% c1 G
消费物价指数 Consumer price index (or CPI) 0 r! i+ W: B1 d* J
批发物价指数 Wholesale price index v& o( B, c* N6 s3 e
货币性资产 Monetary assets X4 h% t! g# ?" F
货币性负债 Monetary liabilities
h/ z" g7 ~6 I4 u8 S货币购买力损益 Purchasing-power gains or losses
6 Y4 s5 W" O0 U资产持有损益 Holding gains or losses " O4 M4 w2 |" |- e. e
未实现的资产持有损益 Unrealized holding gains or losses 5 Q* _( q; N) f" i1 n$ f9 {
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
