 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 3 @- E' d& j' `3 R0 q
会计 accounting
: @& k2 ?& N: n, n决策人 Decision Maker 0 [7 n2 v& C2 t: Q" f6 i
投资人 Investor
. q K0 ^, a7 [* u3 h, C' b- B股东 Shareholder
3 x1 f* M a, s' R" h% \, q债权人 Creditor ) n O# Y+ K- ?5 }* q
财务会计 Financial Accounting
5 H" w9 S+ o* t% H1 ^; I5 ^- t! h管理会计 Management Accounting ! H4 b; N I( l% W' R4 e6 h
成本会计 Cost Accounting 1 U& x+ v7 l& i
私业会计 Private Accounting 8 D& @. Q% b1 k; z+ Y1 U0 u+ O% D
公众会计 Public Accounting
3 t5 a# t- t' e/ A8 W* ~2 s注册会计师 CPA Certified Public Accountant
4 ^% c+ o1 T6 @1 ?; j& k3 b国际会计准则委员会 IASC
4 I9 q% E9 e5 Q9 R0 p8 C1 J" [美国注册会计师协会 AICPA
4 |7 Y. R/ z9 N- S财务会计准则委员会 FASB
0 M7 e2 c, z4 M5 u; i7 Q* g管理会计协会 IMA
$ d1 K9 a' S$ N- p& V! m4 i+ V美国会计学会 AAA
8 Q0 [& ~1 l8 e/ Q1 r税务稽核署 IRS
% `/ Y# E3 O- K+ ^/ b0 v. V7 b独资企业 Proprietorship . @2 f: h, B8 v+ ? M
合伙人企业 Partnership
, f- T n" F. q. i公司 Corporation 0 z; ~4 E; e# h( R
会计目标 Accounting Objectives 5 Q, Z' y: A" w; C' J3 d) j
会计假设 Accounting Assumptions
5 g+ t* ~5 N% U会计要素 Accounting Elements
* }2 K9 k! s' ~会计原则 Accounting Principles 5 e3 I' g( D/ Z# \- U* W% ^
会计实务过程 Accounting Procedures / K3 g& v5 T' { |
财务报表 Financial Statements 9 J# D* \0 E u4 ~3 z; v4 ^( ^/ u
财务分析Financial Analysis
9 C" H3 U, x+ Q6 D8 X3 H会计主体假设 Separate-entity Assumption . P N- G' B6 H# Q5 b& y4 P8 s' l' W
货币计量假设 Unit-of-measure Assumption
& v9 F. S5 I* S' R* C持续经营假设 Continuity(Going-concern) Assumption * m6 W5 R1 r! [0 v1 E+ `$ |
会计分期假设 Time-period Assumption
/ a3 Q$ _1 k2 |# C+ ]资产 Asset * O D: z. k1 h! T/ ?
负债 Liability
& p) ^& u$ H1 L9 j2 C1 W: q: j) Z业主权益 Owner's Equity 3 _7 s: d5 @0 |$ \# D+ L- ]4 R
收入 Revenue 5 A: {6 P& t# [* V0 Z" G: L
费用 Expense
7 V& ` s2 [7 l8 E9 p! c) Z2 T收益 Income ( c" G d# V& c" U3 F
亏损 Loss ' e( H# i7 Q7 M& P. R" V5 S" b* h
历史成本原则 Cost Principle 4 N- K9 F6 z9 d' F
收入实现原则 Revenue Principle
8 r% f! x) e, j1 k3 X7 _6 s9 S配比原则 Matching Principle # \$ p* g b9 F: c* l& \
全面披露原则 Full-disclosure (Reporting) Principle & K) K7 n3 C/ u4 G# T
客观性原则 Objective Principle
* ~. y* y$ L$ s; f( l: \一致性原则 Consistent Principle
# ?' j! |: ~& m0 g可比性原则 Comparability Principle - }' ^9 s# G; G+ Z6 K# A3 b: n& ]( y
重大性原则 Materiality Principle: _ K8 T/ ]. V" x0 n; ~5 }
稳健性原则 Conservatism Principle " @ o/ t4 `' M2 {
权责发生制 Accrual Basis # j. J8 I# k. h y3 c& R
现金收付制 Cash Basis 3 d0 w! r$ s8 r9 Z% y* }0 [
财务报告 Financial Report
( ^$ A4 A2 a! N5 u! H, l" n& ?流动资产 Current assets : D7 y5 e0 G) `: C( p8 x
流动负债 Current Liabilities
( N4 E: \! h* C- |% d3 E长期负债 Long-term Liabilities 3 ?8 d2 Q( _0 M* o8 t
投入资本 Contributed Capital
! X6 `/ s: V2 L留存收益 Retained Earning
, w, C( p" w! e. h
0 J- M' \% K0 M) o6 C6 x------------------------------------------------------------. @* v2 A) K; O1 V7 d1 ?2 Y0 W2 H* I X
（2）会计循环 , a' O+ a- O6 v8 H, U: C, G; Q
会计循环 Accounting Procedure/Cycle
; q( ^! C5 c' s% a! H会计信息系统 Accounting information System 1 P/ v' x, f' j
帐户 Ledger 4 y+ Z, @) N* R& M. [
会计科目 Account
# y/ J5 S# {' N7 j3 \2 e- c会计分录 Journal entry
8 j9 G) }8 _: l6 _5 R原始凭证 Source Document + F- H$ S/ f4 Q
日记帐 Journal
) L2 D( O: O5 r8 \; t总分类帐 General Ledger
: ]% m0 Y* B/ g明细分类帐 Subsidiary Ledger
2 z# C( T, |/ R# `- ~试算平衡 Trial Balance
* y4 n! u) n: O m: {4 Y( W1 Q: Q现金收款日记帐 Cash receipt journal 1 J' z5 D0 x- \. J
现金付款日记帐 Cash disbursements journal d5 |7 s9 r5 _# t- r+ t v s
销售日记帐 Sales Journal
% h2 x" V p, O6 q. m4 l* l2 u, s购货日记帐 Purchase Journal $ B& H: V7 G0 ^, A$ `
普通日记帐 General Journal ( H/ |3 H, i- ^+ E
工作底稿 Worksheet
0 H3 H9 j$ _9 P% p& o ~- p' P调整分录 Adjusting entries
" K( j+ x0 A, _6 y5 R结帐 Closing entries
; A' B4 A, m7 L2 @2 }5 B S! N8 x0 D$ A% O( {- C8 q
----------------------------------------------------------4 T+ r' }3 Q1 V: T& L; ~! ]
（3）现金与应收帐款 : T: T" S, U" G# V* \
现金 Cash " S- x6 g3 L3 s; [& p
银行存款 Cash in bank ) q3 u" ~9 Y% T$ ~$ c* ^
库存现金 Cash in hand , V& p5 C3 r9 h
流动资产 Current assets - k& t2 c0 G0 M
偿债基金 Sinking fund
' O5 ^0 S( `' S+ I/ v定额备用金 Imprest petty cash 6 q, P5 V' \2 k. S0 h
支票 Check(cheque)
6 J) J0 p9 r5 K3 [( X银行对帐单 Bank statement
, b0 f5 S! F! Z* x) B. v银行存款调节表 Bank reconciliation statement 9 G. C# I; \+ r4 z8 \3 s- e5 q. h; k
在途存款 Outstanding deposit * j/ K7 ?/ Y3 h: m7 J, t; W S
在途支票 Outstanding check
7 Z% ~% v9 n( e. @; \应付凭单 Vouchers payable 6 U1 e3 k! X# m) M" b
应收帐款 Account receivable ; k: S& P! W7 M0 b# a: @* F
应收票据 Note receivable ! Q2 _3 t% L0 `, L8 }9 _0 b
起运点交货价 F.O.B shipping point
$ {$ A2 Q+ e6 c7 R9 U1 |6 m目的地交货价 F.O.B destination point
: [6 s2 V) T9 K0 ~* w5 f/ ]' \$ Z商业折扣 Trade discount ( g0 G/ K E* g2 [/ G, N8 E" r
现金折扣 Cash discount - b) B' R$ {0 y9 b$ U5 a
销售退回及折让 Sales return and allowance
9 p7 Z/ o. n: m# e1 T坏帐费用 Bad debt expense
' G# h4 {8 w- k8 ]备抵法 Allowance method
: [# }+ a$ g4 w; o: }2 w备抵坏帐 Bad debt allowance , q, l$ o. \& F: U' L
损益表法 Income statement approach ( R8 i5 K) _6 g: `% M( _( Y! z
资产负债表法 Balance sheet approach
8 o0 P1 C* L* ?, e$ t5 W帐龄分析法 Aging analysis method : ^& M1 d7 N. E/ p6 ?/ l
直接冲销法 Direct write-off method $ u" a; H$ q( @% V, G1 f! ^
带息票据 Interest bearing note " K7 C% q" Y q2 b! L
不带息票据 Non-interest bearing note
7 q2 D: A/ ]' K. H出票人 Maker : o6 p3 U' ?3 U" B! w
受款人 Payee ! t' X( l; n: C* I- L9 v" E
本金 Principal
; o* v/ w9 i7 E4 I7 G利息率 Interest rate 7 V9 \* \; L& n
到期日 Maturity date 0 _5 i- D6 m% }7 p
本票 Promissory note
& T7 b% t" q: U1 d, w贴现 Discount
" T& z2 {$ s0 ?背书 Endorse
# |: L$ m7 z9 `7 B6 }拒付费 Protest fee
+ R/ Z# X# V; E5 d
% e+ n! i9 r0 o/ i/ L, u/ U( T$ i, A------------------------------------------------------------ u# T& x, \ `9 K% i% D
（4）存货
& F" r" \" N: x6 E存货 Inventory
( f2 m, u7 w: @/ ^9 H& J商品存货 Merchandise inventory ( s) f0 D4 @; R9 i3 v% R( V
产成品存货 Finished goods inventory " k) s% {4 r; I( J; s2 J2 B
在产品存货 Work in process inventory ) q2 [& a. a+ F; i
原材料存货 Raw materials inventory . @; _3 \. [8 D' X u1 a
起运地离岸价格 F.O.B shipping point , q! U4 a8 _4 d, \+ z p
目的地抵岸价格 F.O.B destination 5 N! r% m9 U( g% ]+ p( [- v
寄销 Consignment
' t0 @4 U8 H/ r: G& d寄销人 Consignor 4 ~. q% v7 R+ j5 x" t5 ?
承销人 Consignee
2 U& s' b7 T/ H定期盘存 Periodic inventory
) g/ G" }8 v7 L4 F3 l+ d永续盘存 Perpetual inventory
1 ^9 R5 A. a1 n* X/ r4 D购货 Purchase ) r+ h/ T' F( D! p) p
购货折让和折扣 Purchase allowance and discounts . o: ^1 v2 y: T l2 W8 D& p
存货盈余或短缺 Inventory overages and shortages
5 F- ~9 l* F* y% X分批认定法 Specific identification 0 g0 Q. _0 h! ~. ?6 y
加权平均法 Weighted average ! J, _6 p2 E2 ]3 D, d
先进先出法 First-in, first-out or FIFO
+ _" e: w5 S4 j" o8 Y后进先出法 Lost-in, first-out or LIFO 9 @( p: `. l8 o' d
移动平均法 Moving average
& B9 r; I3 Y1 L/ y$ H2 l) y成本或市价孰低法 Lower of cost or market or LCM
; C+ i( {& J9 Q7 P9 w/ o* u# f市价 Market value
4 H' t7 P- J$ b3 [重置成本 Replacement cost ]! @3 r5 c/ K3 p: n% q) V
可变现净值 Net realizable value " C" @* F# p' l
上限 Upper limit q3 t& n& O, F% V2 m4 C7 c
下限 Lower limit
6 G. r; u# T6 B8 a! H毛利法 Gross margin method
, M. o3 Z0 a, e零售价格法 Retail method
' n; I/ ^1 t4 A+ [4 [6 R% _* N0 ?, P成本率 Cost ratio + Y0 ^3 A% W0 P
+ w9 Q v$ B$ H) G5 z. h2 Z6 v1 ?# E
------------------------------------------------------------: m3 c# R; V: u% A
（5）长期投资 ; D7 m1 t$ h V5 ~% u. v
长期投资 Long-term investment + ]% C3 a( Y6 a( U
长期股票投资 Investment on stocks 2 y( N$ f1 }/ s
长期债券投资 Investment on bonds
' b( t" c- D% v' q7 N3 M; U6 \8 M成本法 Cost method + {7 i9 p/ V8 R, |
权益法 Equity method ) B' b( t- Q1 L
合并法 Consolidation method
' z A( ?( q& p* Y% n股利宣布日 Declaration date
1 K! y' L& y7 n. ?& y' l; V) u股权登记日 Date of record
7 c, p6 d% n A) F( j1 b1 f除息日 Ex-dividend date % w2 s# ?7 w* R. v2 O. y; K8 e
付息日 Payment date % N1 h4 P1 J5 F+ `
债券面值 Face value, Par value |/ ]3 T r0 d5 w; y$ q, }/ _
债券折价 Discount on bonds
6 Q) G7 o0 b/ `. J债券溢价 Premium on bonds 2 f' T7 R* {6 V
票面利率 Contract interest rate, stated rate
3 m$ I& n9 V' m市场利率 Market interest ratio, Effective rate
4 K. G; J: u0 v- w" f G! Y普通股 Common Stock
. `5 e1 p6 C0 u4 z9 \5 @0 D优先股 Preferred Stock
# A- B8 o' H" T1 s现金股利 Cash dividends 7 I+ y9 H1 e. {; h
股票股利 Stock dividends 7 }7 q4 F! K( i& K# M+ P' \
清算股利 Liquidating dividends
' ~& o" y8 u- _+ X% K6 B到期日 Maturity date + z9 C! O; i* T1 w$ Y. V
到期值 Maturity value 6 B' t2 x- a: O6 h; r2 f) `8 \
直线摊销法 Straight-Line method of amortization
* K0 s% O+ R; ~% ]4 O, Y3 U实际利息摊销法 Effective-interest method of amortization- E* d8 @% Q6 A* p5 |4 ~
+ Y2 G4 p5 y+ P---------------------------------------------------------
: X& \9 A$ T. y8 _0 g（6）固定资产
) M: b4 C3 S0 s# h2 T; [固定资产 Plant assets or Fixed assets & E* i* q1 m+ V* _! |1 ~( _
原值 Original value
% J( R' G$ y/ ]预计使用年限 Expected useful life
" s3 c1 ^8 N1 G1 S3 c% N8 m6 K8 v预计残值 Estimated residual value . k7 i6 V6 x/ ]6 }8 v, T! J B1 j
折旧费用 Depreciation expense 7 y7 k) g: b; v$ e" ^" u# B
累计折旧 Accumulated depreciation
& [/ O: M5 T6 Z# |1 ]' W7 c帐面价值 Carrying value
+ o8 U1 |5 B( R4 Y+ E' v1 V) m应提折旧成本 Depreciation cost 8 f/ g* L, m& f% N: ^3 [
净值 Net value ( r# j# `' _ M2 B
在建工程 Construction-in-process # E9 p3 c0 ~) c% z2 H) J/ ^+ x% \
磨损 Wear and tear
9 S/ O% b0 s% L. T( S) H. k- Z I% L过时 Obsolescence
! v; c1 U" q( e9 |# ]$ X2 G" c直线法 Straight-line method (SL) 7 k9 n% m7 W' E
工作量法 Units-of-production method (UOP) ) g v* M/ O1 ~3 f4 M4 D( ~- {* }
加速折旧法 Accelerated depreciation method 0 l' H& U! t1 C* W5 x
双倍余额递减法 Double-declining balance method (DDB) $ f" {% V' J, A+ Z8 q% @" t
年数总和法 Sum-of-the-years-digits method (SYD) 1 d/ ?, ^3 Q! X& }9 u$ F
以旧换新 Trade in 6 l% `$ t- Q7 t% C; [2 C
经营租赁 Operating lease
* D; U! `( j" D1 ^. h8 z/ z; K融资租赁 Capital lease
$ `7 N# P m+ z% A7 i; Y廉价购买权 Bargain purchase option (BPO) e. V5 W! T9 s! ~/ I3 p% ?3 }/ z
资产负债表外筹资 Off-balance-sheet financing ( r& M1 c+ u* [; ^
最低租赁付款额 Minimum lease payments
. Y7 l6 T; ^ Y2 B9 | D--------------------------------------------------------
/ Q+ v# n5 f% r0 K（7）无形资产 : l2 E1 l0 e% e. w. z9 Z
无形资产 Intangible assets
+ c6 o' \$ y$ u- g9 j1 q专利权 Patents
" ^0 _' T! t F" h7 T0 j商标权 Trademarks, Trade names " v, H! N% r' m5 h! T7 P$ T
著作权 Copyrights + w0 [7 g% I" R
特许权或专营权 Franchises " i& H' Y$ R& A
商誉 Goodwill
# k G3 `! I# @+ i$ v开办费 Organization cost 8 P! F1 y+ o/ `; S2 e& ]: o
租赁权 Leasehold
- C2 {1 ~. Y" |9 i6 M% `2 ~6 j摊销 Amortization
6 | a1 D9 Y% h. N T$ W( k" M% g--------------------------------------------------------" Q. j2 L, i5 T9 N0 r. f5 |' t% I
（8）流动负债 9 @) v5 Y7 Q4 l1 u% _; t
负债 Liability
& p; }7 U/ @! g# I1 V& ]' F流动负债 Current liability
3 U0 A7 a/ J6 m1 P9 U- M应付帐款 Account payable ( f: c/ ?$ M5 Q) t% @* G
应付票据 Notes payable 5 x# v" k2 E, ~, _
贴现票据 Discount notes 3 i8 F9 ~, k1 `, D4 N
长期负债一年内到期部分 Current maturities of long-term liabilities, O T9 [ C) M, p& v# q
应付股利 Dividends payable 2 v4 c, b& c( |# ]
预收收益 Prepayments by customers
" A& B+ k+ k! t) S- G存入保证金 Refundable deposits . n% Y- h4 E, C/ w" H
应付费用 Accrual expense
q5 ?" ]% K" S3 J# K增值税 value added tax
/ l- {" f0 V: K2 b0 _( O8 L/ o: {4 a营业税 Business tax ( J* s! x1 [8 t" N2 H8 @8 D
应付所得税 Income tax payable
2 @$ R V( P1 }+ R& r应付奖金 Bonuses payable ( j! I3 N2 a. ] Z: M5 P' ]
产品质量担保负债 Estimated liabilities under product warranties 6 ]7 l. a" E v+ v
赠品和兑换券 Premiums, coupons and trading stamps
/ A& x3 o2 Y) K9 x8 w或有事项 Contingency
4 o1 y' G0 _* E+ [或有负债 Contingent
- \5 u: N. {. O8 R4 t: T% k9 f" |或有损失 Loss contingencies
- k& k! @7 L7 m( X$ N) ], Y: t: A3 C或有利得 Gain contingencies ! n1 b0 Q% T. |9 A+ ~( l0 b4 u( j
永久性差异 Permanent difference # |; M8 z) g) q
时间性差异 Timing difference
2 s( c8 {" e" Y$ o应付税款法 Taxes payable method ! v% I/ B) d0 f4 Q$ f8 s5 j
纳税影响会计法 Tax effect accounting method
% Q2 I& b: _# x8 u递延所得税负债法 Deferred income tax liability method
( S( j7 _6 T4 Q* V: |. N" l+ v0 F# b) u1 S
------------------------------------------------------------- X: e! ~8 {3 H7 {0 v5 C2 j
（9）长期负债 5 j) V' T3 p: k3 P
长期负债 Long-term Liabilities 2 W4 d, c/ |. h
应付公司债券 Bonds payable
8 _3 f# f/ }2 v% }" J, F$ F有担保品的公司债券 Secured Bonds " s7 N7 ?+ x: ^" O1 v4 h$ _; ?
抵押公司债券 Mortgage Bonds 7 K1 }( Q3 Z+ R8 g
保证公司债券 Guaranteed Bonds * t9 `5 L7 F* G3 Y/ O, T: D- B
信用公司债券 Debenture Bonds 3 r/ N) c& ~ s0 Y5 q+ Y) u! s; t6 r4 }
一次还本公司债券 Term Bonds / R! ?0 v7 c% g2 @. L
分期还本公司债券 Serial Bonds ( b" w$ x- |* b6 b/ V9 d& I& A( G" j
可转换公司债券 Convertible Bonds ; Z4 b3 f1 l1 T% x y- W J
可赎回公司债券 Callable Bonds
N' J$ S0 X Q5 w可要求公司债券 Redeemable Bonds
4 q5 s. w, U$ b5 k5 j+ Y% M% k/ K+ Q记名公司债券 Registered Bonds 1 Z7 k. g9 _$ |! T+ H4 C: z6 B6 h
无记名公司债券 Coupon Bonds
4 g) Y9 V# U! B8 r! Q c: D普通公司债券 Ordinary Bonds % j$ J+ ^0 t# E( Y
收益公司债券 Income Bonds
, t0 T) t0 `0 P0 U1 _' b. J名义利率，票面利率 Nominal rate 6 V6 T: p6 s4 d. l* E! `
实际利率 Actual rate
! x2 ^7 ?; d. {# o$ N; }有效利率 Effective rate
7 h I6 I) b; a0 L1 G6 y+ N溢价 Premium ' ^! J D: ]+ g6 G
折价 Discount
- i: b y' X8 Z5 u: s6 |8 S/ i面值 Par value % V! I1 ^0 R% ~# P5 k2 B& P
直线法 Straight-line method
5 |0 y R$ X+ v8 K% X# [实际利率法 Effective interest method . ~' z% q& w; D) H/ N
到期直接偿付 Repayment at maturity " {7 P) ?) P( o4 w" p# ]2 t
提前偿付 Repayment at advance ) B) C/ r: ?! L! d
偿债基金 Sinking fund
! D5 o3 Z" M, o5 m8 E长期应付票据 Long-term notes payable
9 n9 q2 B# Z! D( j8 {) j/ E抵押借款 Mortgage loan
6 M2 g- v2 Y {0 L7 D# C* @--------------------------------------------------
/ n/ ^$ k- \. d6 ^5 C9 c; k; R7 s（10）业主权益 ; b" V& W0 E. P
权益 Equity
6 a7 V. ?, b# l3 ~; }& V业主权益 Owner's equity
2 T% _$ ?! A( x" `+ |! X. i$ t8 c股东权益 Stockholder's equity
% z, y( \/ @ F投入资本 Contributed capital 2 C m& @6 p! @3 _1 `5 I, V2 j5 Z
缴入资本 Paid-in capital
0 W/ c3 G, Y+ R0 s' O股本 Capital stock
' ~& m5 W0 o" y: @" B; x( N资本公积 Capital surplus
: l b9 |, \$ `" O留存收益 Retained earnings 2 }" r. Y6 w; r7 Y& u* L1 w
核定股本 Authorized capital stock
' ?/ t. \9 x% d; J0 g' \0 s6 U实收资本 Issued capital stock
! e0 Q- d; W. q. y/ {* a发行在外股本 Outstanding capital stock
6 A+ i4 w' }- i0 Q3 o2 T1 a库藏股 Treasury stock 0 Q; C4 z" A( b8 l
普通股 Common stock 7 K, }8 a6 N) _" E! l t2 k
优先股 Preferred stock
. c4 J- ?* s+ [/ Q5 K( w累积优先股 Cumulative preferred stock
( n0 j, H- m% _$ m非累积优先股 Noncumulative preferred stock 1 C2 h$ T, i7 L; O& Q
完全参加优先股 Fully participating preferred stock
0 N ?6 h4 V' x3 g7 [& m部分参加优先股 Partially participating preferred stock
$ z) L7 h! p" D' E1 W& r) P7 [非部分参加优先股 Nonpartially participating preferred stock
, C) Q6 @! @: F9 Q" P现金发行 Issuance for cash
$ t( c* ]7 |- o4 T非现金发行 Issuance for noncash consideration
- r6 f0 j& t4 Q( n# P股票的合并发行 Lump-sum sales of stock
3 T* e' ]9 i/ b3 {# [发行成本 Issuance cost
/ ~* y( p; `, y成本法 Cost method & f2 q* Q$ g- y4 h' f
面值法 Par value method
- T6 j& [9 n8 i$ S* K K0 x; Y捐赠资本 Donated capital - u% c/ E5 ^3 z8 S
盈余分配 Distribution of earnings
/ {( i& M8 r1 @: ~股利 Dividend
( }) a7 e0 r7 _+ }5 q股利政策 Dividend policy 9 | f8 M( K* C
宣布日 Date of declaration
! m$ t6 B" ]3 |( I" J( R J股权登记日 Date of record 1 u b. O, n; Q6 {7 V! z3 Q
除息日 Ex-dividend date
/ p3 T1 |9 g, O3 |% Z, M股利支付日 Date of payment : u- h7 L$ @( y% T; J1 y2 W
现金股利 Cash dividend , y/ y: V: X/ a" Y5 t& u: E8 ?
股票股利 Stock dividend 2 v5 o6 W/ l% ?# r9 Z6 c3 S
拨款 appropriation # T, f) j: J) B
------------------------------------------------------------, E; c d, f; Y6 k6 F, S# l) \
（11）财务报表 . X# W5 b: ?; x% K
财务报表 Financial Statement
) y! S- J8 z; Q$ ^资产负债表 Balance Sheet 1 i, d9 ]) }( ^" A; h# E0 g2 O, ^* L
收益表 Income Statement 5 j- k0 O9 ^! J
帐户式 Account form
6 o; s4 {0 x$ N' F0 ]( C N报告式 Report form + Q; c0 c# ^7 C2 r; V. [
编制（报表） Prepare
, |6 w+ G: p% o! u0 M: |4 S6 K工作底稿 Worksheet , O% z) {8 R6 @8 S, Z Q7 ?
多步式 Multi-step : ^* |, R5 y+ z1 Z4 o& T
单步式 Single-step
6 _( N4 H; y1 a' g9 E. Z-----------------------------------------------------------
! y" g, L0 C9 X1 i- M/ V（12）财务状况变动表 8 r4 `& e, {4 Q ~6 J& z
财务状况变动表中的现金基础 SCFP.Cash Basis
# L- a; t. ^" ~% Y5 T9 V) Q（现金流量表）
# r9 s( t, W9 K, s: a% A财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ; E" w/ k4 u6 V( E1 I/ y$ E
（资金来源与运用表）
6 y& u" h0 u( U- \% H+ x营运资金 Working Capital
# M0 E) s9 q0 K0 ^全部资源概念 All-resources concept
$ M1 d, N( T$ Z3 [直接交换业务 Direct exchanges
! b6 s9 D0 j1 A. Y5 ?+ p正常营业活动 Normal operating activities
8 t% q0 F/ z3 `财务活动 Financing activities ! @, P# F f1 K
投资活动 Investing activities % G- o- f" Y# r
-----------------------------------------------------------( }6 p5 I% ~* d& g$ d
（13）财务报表分析
* L) a x* K6 {- r+ Y0 s财务报表分析 Analysis of financial statements ! {6 n! {2 Q$ O0 z! g
比较财务报表 Comparative financial statements
3 ?$ b6 b. l+ I% D) M- {趋势百分比 Trend percentage
8 V4 V0 x9 h& ]+ _6 {比率 Ratios
% }+ d o0 d* |8 i9 V; Y普通股每股收益 Earnings per share of common stock 6 }+ f! z- C- f* J) t; J
股利收益率 Dividend yield ratio
! s! ?: o2 `( \, v1 ]价益比 Price-earnings ratio
7 ?/ i( I" o. S) Z' H5 z6 Q普通股每股帐面价值 Book value per share of common stock
. w: T0 E O# Z5 m' [资本报酬率 Return on investment
. c$ [9 m' q& s, M i) K) x总资产报酬率 Return on total asset ! }# W* O) |: o) N+ ^0 p
债券收益率 Yield rate on bonds
$ Z9 L1 J$ |( F5 ]已获利息倍数 Number of times interest earned
( b- m% a2 D2 @" R' |债券比率 Debt ratio ! S y4 i; ]' y" G
优先股收益率 Yield rate on preferred stock
. ~1 F: w6 n5 ~; s# w; g5 b营运资本 Working Capital
$ b: O+ H' f, m& s周转 Turnover
; c) m z# _2 T, S f8 n存货周转率 Inventory turnover / u, I# W2 p/ }0 U7 c, O; V6 V- b
应收帐款周转率 Accounts receivable turnover
1 a2 T7 Q/ s' y流动比率 Current ratio
4 U1 }) y1 {, Y( Y( Q速动比率 Quick ratio
+ o" C3 o+ T9 T6 l3 [$ \9 e酸性试验比率 Acid test ratio
5 ]9 A/ }$ {1 r3 w6 ?------------------------------------------------------------ / R6 e0 q* `* }& h
5 O+ ~3 e0 ]9 d$ ?1 a0 j, ?7 G! l
（14）合并财务报表 0 C) ?6 t& s# M' c6 e! t1 G% ]7 b
合并财务报表 Consolidated financial statements 7 Q9 y t/ |, E u0 U+ a( l& i; D
吸收合并 Merger 2 R* f! M" c- j
创立合并 Consolidation & d, v2 \8 z7 W) P
控股公司 Parent company
/ J e" R$ E( z* }8 y% X7 F附属公司 Subsidiary company
# k9 E0 ~& P9 W+ K少数股权 Minority interest / ~6 A. T$ h* p) Q! {- n
权益联营合并 Pooling of interest 5 F6 X* o+ _! N, N
购买合并 Combination by purchase
% ~) x( L; [/ [5 W权益法 Equity method
, f# w, s* ~+ C0 o# K! M, D& n* ]& |成本法 Cost method
I" {8 ^! ?6 e2 T& g- x
+ M/ f9 D4 r" V------------------------------------------------------------4 \1 \ e, [, E& J) z% I
（15）物价变动中的会计计量 6 }$ R2 j8 n( r) T
物价变动之会计 Price-level changes accounting 9 X- s& ^% t; Z1 {/ A4 e& r; B& |
一般物价水平会计 General price-level accounting " B0 U) k8 z! Q; i/ C
货币购买力会计 Purchasing-power accounting & J q2 b9 u1 r5 S
统一币值会计 Constant dollar accounting 0 {1 H' P: }- S; M5 H/ Q4 U) N
历史成本 Historical cost
5 o7 _) ?3 e0 x' W e现行价值会计 Current value accounting 9 x2 K9 d; ?* t0 K
现行成本 Current cost , d! P: m2 V) h
重置成本 Replacement cost 7 U4 U+ }. z. t1 N( ~. J H' a: z
物价指数 Price-level index ( _1 K* V- A+ @* G: {
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
5 P5 |1 V' b" P6 Z4 R消费物价指数 Consumer price index (or CPI) $ t9 R( V4 p* k: V& {
批发物价指数 Wholesale price index
8 [- h8 R6 P; P# K货币性资产 Monetary assets # A8 `. f' l" l( R& j1 j
货币性负债 Monetary liabilities
% ~% i" l3 n( I货币购买力损益 Purchasing-power gains or losses
' j9 ?3 `( Z+ s! m( G* M9 N1 y ~. h资产持有损益 Holding gains or losses K$ p& \& g o- n- ~# a, R8 F
未实现的资产持有损益 Unrealized holding gains or losses + x6 |+ V, l2 z4 M3 o
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
