 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
S x# a5 Y, Q# S5 |) a7 }+ Q会计 accounting
2 C, c- x( r& V/ y决策人 Decision Maker " ?6 p) E& ~3 E$ _6 w% X- A. m
投资人 Investor
- v5 c, H9 a9 v* j股东 Shareholder
) { f9 V- X2 `8 ^* ~债权人 Creditor 6 E w! p9 T- M# j' d7 z
财务会计 Financial Accounting 4 z) x* s( c! P, \3 {5 ?5 F) r
管理会计 Management Accounting
5 Y% r8 B; Y& B& X j4 R成本会计 Cost Accounting
) q; I8 k8 v5 m( n/ B" T私业会计 Private Accounting
0 l# C8 m8 s+ S公众会计 Public Accounting
! m6 L, H% ] _9 ?& g( C9 Y3 V注册会计师 CPA Certified Public Accountant - O9 p! g/ Y X' F
国际会计准则委员会 IASC # u. X6 T7 q1 S. p
美国注册会计师协会 AICPA
0 k. c8 W2 W5 r2 B; B% c2 j% U$ \财务会计准则委员会 FASB ( V; e7 Z2 o. I
管理会计协会 IMA9 `# M6 i' [6 [8 V6 s1 u! Z
美国会计学会 AAA
2 ^- {' I" J6 a4 j; d1 s0 s& }7 U税务稽核署 IRS ( P- E; b5 @2 \: ` s3 w: @+ `
独资企业 Proprietorship 1 j% c7 Q9 }, X, _
合伙人企业 Partnership 5 h) W& ?- H- D, V9 m, d0 s/ P
公司 Corporation 7 O- @( t6 K' y( g7 m5 }
会计目标 Accounting Objectives
8 a4 E* h( n4 P% y会计假设 Accounting Assumptions / o. w' E5 @: a/ h0 R6 Y
会计要素 Accounting Elements
% B; I) a" S+ g" Y会计原则 Accounting Principles / L( s% H" J3 E# p( U* u2 C$ a
会计实务过程 Accounting Procedures
" s) O. @- t6 j% }- G+ X财务报表 Financial Statements ! {3 [1 ^8 `1 V+ D) u' V0 r. p
财务分析Financial Analysis $ V+ W; Q4 \6 t; U( B' l
会计主体假设 Separate-entity Assumption . p6 B( I! J! A5 ]3 V; d) t
货币计量假设 Unit-of-measure Assumption ) c8 i/ ]! _+ x) z% j) f# n! q
持续经营假设 Continuity(Going-concern) Assumption
/ n# ~3 D3 v. X4 e2 ^会计分期假设 Time-period Assumption ; H& s" J4 c: U4 l; G* K
资产 Asset
. a3 ?0 h+ L' g4 A5 w6 i+ Z( N负债 Liability . `0 I: U1 T2 s7 z& [
业主权益 Owner's Equity
2 X# g' B1 q% c收入 Revenue 5 P# K/ O* M8 e5 ~: q+ Q3 b: a
费用 Expense 1 {2 T' j9 ?9 y! g7 g
收益 Income
+ n5 ~6 `6 x* b) o亏损 Loss
' F2 I C! U$ P2 V# c历史成本原则 Cost Principle
3 o5 v$ s* s1 p6 ~收入实现原则 Revenue Principle
' z. E l, K3 t4 M配比原则 Matching Principle
& d5 ]8 G; X% r' y! h全面披露原则 Full-disclosure (Reporting) Principle 1 x; t3 ]& x/ r1 U! L0 k
客观性原则 Objective Principle
' ?6 X0 p. E+ d2 f, r7 R" D/ d r一致性原则 Consistent Principle 6 F. D9 z) w0 b' \. V
可比性原则 Comparability Principle
( S5 g, w# b9 k! U重大性原则 Materiality Principle
- l- P. v ?0 O2 }+ X' ?& P稳健性原则 Conservatism Principle ' s: R, ]9 l ]
权责发生制 Accrual Basis
' {1 w$ S9 t: i# j" \, _) O现金收付制 Cash Basis $ T5 k! S8 ^; h
财务报告 Financial Report ! L) U( ~5 b d. n# |6 W
流动资产 Current assets . b& X. F: L; E# H# B& G
流动负债 Current Liabilities & X2 M' I# c( R; _9 i
长期负债 Long-term Liabilities
# H9 X$ \$ w- |投入资本 Contributed Capital
$ O+ l( e) q8 t4 a$ g# Y \' U留存收益 Retained Earning
$ y! p1 E$ `, J9 p- r
3 z J+ u5 E( _ C# a9 g4 }' ^------------------------------------------------------------
6 E& c- b- i2 _( l8 `+ J! a（2）会计循环
3 w7 r* D+ k; H X会计循环 Accounting Procedure/Cycle
! b% z/ Y s" @9 F3 n; T+ D. H, ?会计信息系统 Accounting information System
& v! D( o7 G( y帐户 Ledger
9 W/ W7 V2 I3 }. n% x会计科目 Account
4 h+ s" v4 T" a会计分录 Journal entry
; F2 N9 j9 i5 h2 J7 u; F. f原始凭证 Source Document 6 Z! {) O/ h, X; h/ V# s" t
日记帐 Journal . P6 W! U- F8 @! s5 I/ V2 ]9 i* ?
总分类帐 General Ledger 2 W. z1 n& D( T& |4 ?" L) @7 G
明细分类帐 Subsidiary Ledger
+ ^+ V' \" |; s. ~, l试算平衡 Trial Balance 7 x6 `9 Y. a& K
现金收款日记帐 Cash receipt journal " S. S7 `4 ~) w5 \% {
现金付款日记帐 Cash disbursements journal
) m! V4 E$ c' ^7 K$ `2 ^8 X销售日记帐 Sales Journal
+ b$ A$ D- q+ v购货日记帐 Purchase Journal
( H; E1 J: ` g普通日记帐 General Journal : k, y u6 N% O2 u- g$ o; _
工作底稿 Worksheet
8 }1 k2 v4 j I# W8 \' Z: E调整分录 Adjusting entries
8 S* c% H! Z" }! ]9 B结帐 Closing entries ) Q$ C: l6 x& g s9 X
' E O$ l5 f3 q3 M3 \' e0 {
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6 _1 @# W( r5 s/ |% {! I; L3 p9 j（3）现金与应收帐款 , B/ M9 C0 w" C
现金 Cash . [- c* z& J, ?& t/ i! j$ q
银行存款 Cash in bank
& t$ K2 N; @# |% y库存现金 Cash in hand 5 K, H2 D: [2 l" p& C
流动资产 Current assets 1 A+ \4 Q% e, R& \2 K# O5 `
偿债基金 Sinking fund + D9 p& M& O2 M! b
定额备用金 Imprest petty cash
+ i7 @1 e! L2 D( n7 c1 N6 U支票 Check(cheque)
( V. E+ e3 `- Y4 @( F& @银行对帐单 Bank statement % Z* f* G& X" J8 c! h
银行存款调节表 Bank reconciliation statement ' ^* c2 G- H4 U; w
在途存款 Outstanding deposit 6 }+ R+ G8 ~, |* [! s! \
在途支票 Outstanding check
+ W7 z/ @. E2 ~1 E+ e5 e应付凭单 Vouchers payable ( x: v: l' @2 C5 T6 Z
应收帐款 Account receivable
$ r; {4 i2 _1 T) B( r5 C应收票据 Note receivable
x, p, Z" y- [+ O起运点交货价 F.O.B shipping point
5 U+ _8 C$ y, y6 O$ F目的地交货价 F.O.B destination point 9 y% n2 ] d: Y, D& R/ o9 r: J, D. b
商业折扣 Trade discount
- C& J! L0 ]7 e, V/ @/ h# a) A现金折扣 Cash discount
* H1 V0 y8 l& Z3 o3 P' H" r销售退回及折让 Sales return and allowance 7 n _% ^9 a, H9 b# r- z' h% \6 S
坏帐费用 Bad debt expense
. g6 O3 M5 K' s6 C. _7 E6 c备抵法 Allowance method : T' l6 ~' ?' E" l- j/ l; y3 a
备抵坏帐 Bad debt allowance
3 U o4 l, x# d& m4 c8 C损益表法 Income statement approach
% }9 O6 @% H. }5 F" \资产负债表法 Balance sheet approach V* f7 X* }' O
帐龄分析法 Aging analysis method
! h; ~# B) J, T; B4 P8 q9 _直接冲销法 Direct write-off method
7 K# P6 r4 ]2 N; u带息票据 Interest bearing note
8 r+ z' D# T# A不带息票据 Non-interest bearing note . s+ I2 g* `% U. d) ? l
出票人 Maker 0 M; ^! H( W0 L( ?: q- b; h
受款人 Payee
, G8 a) |$ ?; p, i Q8 f0 S本金 Principal
5 _& n. s% @. X; c利息率 Interest rate 9 R% C$ C2 }6 H0 w H2 |8 f
到期日 Maturity date
% p P2 k2 x1 S6 ]0 y本票 Promissory note
) J+ I! [8 w* |- d% V贴现 Discount 7 Y( s! `$ H( A {, T8 ?- r# m
背书 Endorse 7 s3 |9 a, j& M
拒付费 Protest fee
- g6 p' Y; q9 R. l1 X6 T' w' S0 d0 i# z/ i1 o2 ]& |( {1 Y
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（4）存货
- N' e% [* C3 ]6 G( G存货 Inventory " z2 N4 Z |) a4 @; F, h0 N$ h
商品存货 Merchandise inventory
8 a. B* q: F1 f产成品存货 Finished goods inventory & \# C- N, m% N. L G) \! ~
在产品存货 Work in process inventory 5 w D3 j; ?. f; Y6 d: l
原材料存货 Raw materials inventory 6 T, V5 M: C1 n/ x
起运地离岸价格 F.O.B shipping point
7 @* k, n* _; k8 j目的地抵岸价格 F.O.B destination * t/ c# F1 T6 D8 }8 l
寄销 Consignment
. c) \$ q6 t: n3 L6 d# r: z! \寄销人 Consignor
$ p$ X" S; D7 p" s; L承销人 Consignee
5 @; S/ R5 [" J& s定期盘存 Periodic inventory " u1 g" Z Z" I0 A: c* p
永续盘存 Perpetual inventory# k+ E1 M# W7 [' R+ m) V, T% X( l& S
购货 Purchase
5 d/ b/ d6 j: S2 T, [购货折让和折扣 Purchase allowance and discounts & q/ C# G. l* r( U d2 ?
存货盈余或短缺 Inventory overages and shortages
' P8 v" ~/ X5 g1 `' k分批认定法 Specific identification 1 |- ]' R* ?8 S' \% M- l
加权平均法 Weighted average 1 ]" u+ [1 L6 d) X. _
先进先出法 First-in, first-out or FIFO 1 {) P% w9 S- `" a
后进先出法 Lost-in, first-out or LIFO
: j, x q5 w) U) z- `移动平均法 Moving average 4 |6 k6 V+ U; y& k1 l, a. v
成本或市价孰低法 Lower of cost or market or LCM
6 z% r: O- c' y9 u P) h市价 Market value
6 n" L; i% M2 j, e! A0 {, ~重置成本 Replacement cost
( i" J5 e" \+ p' K2 g. u9 H5 L可变现净值 Net realizable value 1 @) z8 v) j3 V z4 I0 q
上限 Upper limit
N% H4 J. v3 [) Z2 T$ x4 ]: _* E下限 Lower limit - o/ p, A( I' B$ C5 Z4 [% P
毛利法 Gross margin method
: r, G) t7 U* S- R& n零售价格法 Retail method / b2 o9 j \. C" F8 p, y4 q
成本率 Cost ratio
; ^+ D7 B$ T" ~1 E
! W3 p! `4 j8 `7 ~------------------------------------------------------------
9 N% ^2 \4 m! Q! Y（5）长期投资
3 V- K" C+ I" M8 `- J: j3 _长期投资 Long-term investment
# |/ O$ c. T0 q0 ~2 n4 t+ a长期股票投资 Investment on stocks 6 f# C; g) [+ w2 b
长期债券投资 Investment on bonds " V5 e1 n. W: C8 F# g
成本法 Cost method 1 \3 w2 k* c* A$ m* t5 v$ h- r8 M
权益法 Equity method / a" p' R3 I# p+ M7 n
合并法 Consolidation method
3 G7 r/ a5 A4 H4 m$ d$ E股利宣布日 Declaration date 2 t/ ^0 ]' n" \$ i0 t# ~
股权登记日 Date of record
) I/ R9 f; u% s8 U# t j& J除息日 Ex-dividend date
- b" J% W, M. u, c. ?/ ]付息日 Payment date 3 Y2 z- v% a. p1 ]( H1 F5 w' x1 M
债券面值 Face value, Par value + a* x; T4 w. |: N6 e
债券折价 Discount on bonds ! t: t+ f E# F" x/ J! O+ k
债券溢价 Premium on bonds
* {* n% {5 a/ @; {9 w. L7 P8 ]票面利率 Contract interest rate, stated rate 9 i& f$ T9 B: k* _# M- x4 N3 }
市场利率 Market interest ratio, Effective rate
1 ]0 }8 J0 u6 Z: c& ]普通股 Common Stock
9 Z' V4 I& v o& x优先股 Preferred Stock . J' o1 Y. ~5 z1 U# k
现金股利 Cash dividends / h' B5 a7 K9 n6 b
股票股利 Stock dividends
. Z: v" g0 Q8 I0 Z2 @1 V清算股利 Liquidating dividends % w! P7 t0 e; C7 r# T. C! p
到期日 Maturity date
$ I7 w( g+ x8 _. z到期值 Maturity value
7 T2 ~+ [ ~+ q1 R5 H! Y+ k直线摊销法 Straight-Line method of amortization 4 J e6 a/ N% c: _
实际利息摊销法 Effective-interest method of amortization$ R1 M3 z! ^* D5 ]
9 r( i& a* f ]9 h0 E1 z8 F---------------------------------------------------------
1 W* r) w7 ? e" f, z（6）固定资产
1 d( z, b+ O5 p0 f% y固定资产 Plant assets or Fixed assets $ H" o( }4 c0 ~! l7 T
原值 Original value ; N" G# \8 V. a! h% e# `9 \% C
预计使用年限 Expected useful life
6 h) w3 T- N0 w: ^9 E8 u$ K: L/ q预计残值 Estimated residual value / j$ _9 b" e/ Y/ ]- v6 H( D" L
折旧费用 Depreciation expense & a+ n+ J2 ^* e* f2 A0 b; G
累计折旧 Accumulated depreciation
3 y1 W( L; x* R- U; T帐面价值 Carrying value 4 k. j$ |9 T- ^/ D$ b* P
应提折旧成本 Depreciation cost
6 f8 H/ ?2 v6 l净值 Net value
3 D$ w3 s- p( e/ R. |& H在建工程 Construction-in-process
( }1 a- Q* z% H% h5 h1 a l7 [磨损 Wear and tear 8 ~4 ~( A1 B7 ~! L
过时 Obsolescence 8 h5 H. f+ |( p6 S' z4 b+ y
直线法 Straight-line method (SL) : ]' f8 A8 K( ?$ w/ n0 B
工作量法 Units-of-production method (UOP)
9 `) H6 n& w2 ] z* F) t, |加速折旧法 Accelerated depreciation method
' H1 v& ?% z. R, j# A1 E" W双倍余额递减法 Double-declining balance method (DDB)
) k# L* n( D3 N4 I" n# u0 E& ]年数总和法 Sum-of-the-years-digits method (SYD)
, u- a, I3 }0 A# c9 k以旧换新 Trade in
& _5 Y: Q( `" T: J7 z经营租赁 Operating lease % g5 p3 ?* [3 g6 j1 U
融资租赁 Capital lease
' F6 t4 v/ b' N# {( E2 ~+ q廉价购买权 Bargain purchase option (BPO) / ~2 B+ p# X9 T6 l6 o
资产负债表外筹资 Off-balance-sheet financing & d; e) i/ }4 ^ b( B
最低租赁付款额 Minimum lease payments+ U! ~* p( M% ^* D& d$ t7 C4 r3 `/ D
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（7）无形资产
4 G) W; c, @' \3 I# Q无形资产 Intangible assets 1 e, ~$ ], r: H! ]: y
专利权 Patents
) Z# \* N. s1 Y. S2 [商标权 Trademarks, Trade names
5 B8 D9 y( i, F3 w. y8 D# p/ ]著作权 Copyrights . \6 r' x" M6 G& ~' B
特许权或专营权 Franchises
! ?% w' x6 m, J商誉 Goodwill
5 m5 a6 M2 C4 A1 W/ B开办费 Organization cost % k, X, s K* Y2 ]
租赁权 Leasehold
7 F/ O* o1 t; R; B摊销 Amortization ' `2 D" x% T* V$ v* c
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7 P& P+ f- d" \: u G（8）流动负债
; |0 _$ v5 G9 W- n: z) O负债 Liability / r; g: z0 Q. ^2 k4 W3 C
流动负债 Current liability
4 z& @) G$ a# x% e3 A, t应付帐款 Account payable ' `0 Z' u/ R7 Y: T% I* {
应付票据 Notes payable
# o. W9 v& [+ n0 ~6 `, h贴现票据 Discount notes
" x2 w+ r. c ^4 v1 K4 q& P* U1 H9 e长期负债一年内到期部分 Current maturities of long-term liabilities1 [& Y' v" O0 L6 Y0 d
应付股利 Dividends payable
) R! J' R7 W- h* K7 @) d& q, O. c预收收益 Prepayments by customers ) L7 h% f$ U# [2 |
存入保证金 Refundable deposits " Y k( P" u/ U( V( H
应付费用 Accrual expense 2 B3 @3 c$ H1 y& N. k
增值税 value added tax 4 M4 x# _8 \: Q; g @5 H
营业税 Business tax $ A& @0 O+ ~1 ]5 r3 q
应付所得税 Income tax payable
; Z' M) j2 K5 Q9 ^1 Y应付奖金 Bonuses payable 3 l3 R% C5 m- W
产品质量担保负债 Estimated liabilities under product warranties
3 T9 k) D' J8 j% [+ c7 s- f! Z: y赠品和兑换券 Premiums, coupons and trading stamps
?: p" o# N/ h' C或有事项 Contingency ( i4 l1 @. q: ~
或有负债 Contingent
/ ?' `0 J8 H. v7 j, z k+ [& s4 d2 s或有损失 Loss contingencies
Q( K( X. L8 z1 Z或有利得 Gain contingencies ) K1 Y8 U; n. I
永久性差异 Permanent difference
! x! v) Z: C t时间性差异 Timing difference # ]) r" h& B, G1 J" D
应付税款法 Taxes payable method
& X. f" `% e- |. m纳税影响会计法 Tax effect accounting method 5 T7 J( o& T |3 V' o* T4 L
递延所得税负债法 Deferred income tax liability method l+ e( g0 r! K5 Y5 K' N
/ I/ J: Y% @1 V" s& o& ]( m
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' c/ K. a; X: h% U（9）长期负债
% f: z9 }+ ~0 y: B8 j0 Z) `长期负债 Long-term Liabilities
- P/ [; C$ ]* o3 o2 q6 E' Q, K应付公司债券 Bonds payable ( {. O, J% ~: h: J
有担保品的公司债券 Secured Bonds
/ _+ E% e3 a/ F, q, }! e- \抵押公司债券 Mortgage Bonds
W( A9 [2 ~4 ^3 t" N2 r保证公司债券 Guaranteed Bonds . ?1 [, }5 M" k& S6 ?0 x, u
信用公司债券 Debenture Bonds
' T3 j3 d9 Y# ?一次还本公司债券 Term Bonds : V: D& Y% ~ a" ?- S% f, l
分期还本公司债券 Serial Bonds
9 U5 d. m6 J. X: G _可转换公司债券 Convertible Bonds
) u' S! P0 [1 n2 ~$ {可赎回公司债券 Callable Bonds 6 v/ q) d& D9 ^9 K$ e
可要求公司债券 Redeemable Bonds
% y5 r0 w$ h {; r7 h: Y记名公司债券 Registered Bonds / Z1 E5 H- F+ h
无记名公司债券 Coupon Bonds
/ P4 F7 w( n- D/ |! p普通公司债券 Ordinary Bonds 2 @7 G. X( e) F8 c0 y* f
收益公司债券 Income Bonds
& X" b+ R/ ?% k- \' l名义利率，票面利率 Nominal rate 6 }4 k$ C' Z3 Q! E3 h
实际利率 Actual rate
3 ~& Z$ f$ W0 Y' N# a+ V& r- [有效利率 Effective rate 3 e9 u* d. b8 Q; ^$ @, k7 |
溢价 Premium % H* G2 E- Y' N1 t( k1 \; p
折价 Discount 4 }7 ^; x+ K5 }7 p5 f; X x6 \& l
面值 Par value
! p8 a4 u. `# u# V" L5 q9 p直线法 Straight-line method
' r- Y2 A% A6 f* e* N实际利率法 Effective interest method ) l- b- n! D& x" _7 d% T6 [; z
到期直接偿付 Repayment at maturity 2 ~* [. }2 S- D$ y/ f$ \9 Y
提前偿付 Repayment at advance 6 P$ B( S# w( _
偿债基金 Sinking fund % D+ |5 m' J! Y7 }- Q& N7 e
长期应付票据 Long-term notes payable
+ l8 q0 j0 b2 ^7 ?& f5 I抵押借款 Mortgage loan
. Y. d1 W5 i% t& X--------------------------------------------------
% W- T+ l; s: P8 n( l4 |0 M8 }7 u（10）业主权益
# g4 O' N* _3 P" D# l& ?4 e) l权益 Equity
& K6 S! z, ~4 `# X' X5 D业主权益 Owner's equity
5 {6 A$ h. v$ J9 N9 U! T股东权益 Stockholder's equity
( @$ l" @8 {9 @" ^0 E投入资本 Contributed capital & O8 Y' g1 A2 n% z; d
缴入资本 Paid-in capital
- Z$ X5 E) z4 z, _! Q股本 Capital stock
( T! W/ g b* u7 ?资本公积 Capital surplus + g+ ]& D8 ?: Y" c
留存收益 Retained earnings
) c* @1 L3 V- f8 @0 I( J5 R核定股本 Authorized capital stock
. t% G* l; g8 S% S3 P实收资本 Issued capital stock
! P5 ]) G, ?/ K发行在外股本 Outstanding capital stock
2 H$ P0 z0 u. ^0 ^8 X! y库藏股 Treasury stock
9 A$ T3 f" B+ I$ x/ {4 M4 j普通股 Common stock 4 f( v- @( {. S; v1 s/ ?$ X
优先股 Preferred stock
& S2 U+ r Y; t5 o3 L& d) U累积优先股 Cumulative preferred stock ) E( l5 d, K; J- q% ^5 p
非累积优先股 Noncumulative preferred stock ! h/ r4 G6 B0 v
完全参加优先股 Fully participating preferred stock
. Q- D6 A. }+ e- P4 C$ f: v部分参加优先股 Partially participating preferred stock
- Q7 m) H' z, u0 R5 W/ }% `非部分参加优先股 Nonpartially participating preferred stock
9 R! `/ M5 o* G" @ P现金发行 Issuance for cash , W% J2 n, G4 {, r0 W) v: ?9 G1 I3 X; Z0 Y
非现金发行 Issuance for noncash consideration 0 u# W! T5 O9 a9 v
股票的合并发行 Lump-sum sales of stock
- c. J. e, r, t6 ?9 b发行成本 Issuance cost
0 A7 m+ N' [2 i0 ]成本法 Cost method
" N! `- C0 |+ ~# F& f面值法 Par value method
|. v7 R0 \8 h( L, [7 o0 @- y) }4 b捐赠资本 Donated capital ( P4 u6 o5 v, i: W( z
盈余分配 Distribution of earnings 8 E" ?* L6 v4 U" ?% G
股利 Dividend 5 Y: F' j7 x8 f% y8 j2 `
股利政策 Dividend policy 8 Y5 `1 U- w1 n. B4 K: |
宣布日 Date of declaration % m; D7 ]+ f, X9 [6 `) v7 a4 c, ?
股权登记日 Date of record 8 w0 F: q7 |9 V" c
除息日 Ex-dividend date & b" ^( z+ `8 W) s1 G5 f
股利支付日 Date of payment . L! I! `; A" b) `! O
现金股利 Cash dividend , R: `$ j7 j: E
股票股利 Stock dividend
: z& J; h' _* V. l X. U7 Y6 `拨款 appropriation 8 }: |; ]( h" g. S7 }% o0 w
------------------------------------------------------------( I& W+ J$ {9 [7 t* z7 W9 j
（11）财务报表
5 X' y8 u0 n7 K) w' p财务报表 Financial Statement + L" [9 T' P9 J, p4 P
资产负债表 Balance Sheet - j" L$ ]* Y3 y/ ~: ~' b
收益表 Income Statement
- o$ \7 O( a8 |& @帐户式 Account form / k! D( ]$ h6 H* E% J
报告式 Report form , ~# _, D3 g* B- ~
编制（报表） Prepare
! m: O4 v* Y- N4 O4 E工作底稿 Worksheet + Y2 O* [; u, G! x9 G: ]
多步式 Multi-step ' j" E1 [8 I; u& D2 W6 X* d0 H
单步式 Single-step 3 p7 w( Z; ?+ m) E" l! e
-----------------------------------------------------------
# q' f8 x- g, f9 g（12）财务状况变动表
, ?8 }/ V0 m- U3 i财务状况变动表中的现金基础 SCFP.Cash Basis # q9 t0 E: n8 h: z( L( W; e
（现金流量表）
. O# Y. @( G5 T O8 `1 I5 x6 }4 c' \财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 4 t5 {1 V- M; ~+ Y. e
（资金来源与运用表）
0 N* E7 g* e% f9 e& c% h& I营运资金 Working Capital
4 U- p7 B) g: N; W0 E# c全部资源概念 All-resources concept
9 e" A7 p! ~/ V; b5 @) a7 r直接交换业务 Direct exchanges
" l( X4 N. j. E# W' F( M正常营业活动 Normal operating activities : F, i) z6 J: E( O r9 q& J) ~
财务活动 Financing activities
5 G8 @1 s1 c4 r5 p投资活动 Investing activities / [$ C+ B% ]9 Z: P! y8 Y% X
-----------------------------------------------------------
7 S2 _3 W' F$ j（13）财务报表分析
" _: m: e' E2 I+ t财务报表分析 Analysis of financial statements
( }. N( [4 d- O- E7 f7 P" j比较财务报表 Comparative financial statements
+ p0 h% h, F4 O+ O9 E( F趋势百分比 Trend percentage
6 I% \' x/ ?* z) g! o* p比率 Ratios 3 }4 g" v% X8 P- w4 y2 m; v" h" l: f
普通股每股收益 Earnings per share of common stock
8 a9 c+ o1 r/ Z9 P4 A2 j' M股利收益率 Dividend yield ratio " W" t8 }3 d0 f1 P7 B1 E# c/ j4 |
价益比 Price-earnings ratio ! G/ G+ [: N: ]5 E4 ~4 f4 K2 h
普通股每股帐面价值 Book value per share of common stock
4 ?3 ?0 Y7 o1 Z0 A$ ~& `% ^资本报酬率 Return on investment . M r; N& k, p2 R
总资产报酬率 Return on total asset
# @0 R) y; X" C! A; x) p6 e债券收益率 Yield rate on bonds
/ n! M# _( X6 s9 l: a. e; P已获利息倍数 Number of times interest earned
( I: F+ V& `- O. [9 j债券比率 Debt ratio . O: M5 }1 a$ w7 a! I' P7 G
优先股收益率 Yield rate on preferred stock
" L; Z( G( w/ D( k" }营运资本 Working Capital : x: z5 a1 _* o0 N
周转 Turnover & I* m5 ]9 x; e8 ?- P7 i) A) g
存货周转率 Inventory turnover 7 J" \: f7 n: i) y9 V' e4 [
应收帐款周转率 Accounts receivable turnover / g; H' y4 i: D9 W5 D7 s
流动比率 Current ratio
4 R ]; f0 V% y+ k速动比率 Quick ratio
1 s+ B9 i6 L' M) g* @# A/ |酸性试验比率 Acid test ratio' m: ~, X1 ?& K+ \$ h( J3 R2 c
------------------------------------------------------------ : n1 ?6 l) @' b! M! y4 d
# Z2 d! X' o. { v6 [4 @
（14）合并财务报表 9 I! Z0 ]2 D/ [' R4 y' G% w* h
合并财务报表 Consolidated financial statements
8 V( u& s ?& ^% z吸收合并 Merger
$ g8 r% `2 H* @: @创立合并 Consolidation % Q) W. ^+ t( o4 p4 U& J' T4 l
控股公司 Parent company / N: X/ Q9 `0 l
附属公司 Subsidiary company
& G6 M1 v- D9 X* z少数股权 Minority interest
0 x5 G* R' |; y) h: U权益联营合并 Pooling of interest
) m, C( z' [5 V+ r# g购买合并 Combination by purchase / Z4 J8 b1 a) B& u4 h
权益法 Equity method
% B1 A' |* U) }- Y5 I成本法 Cost method 4 h7 }0 v) I1 X% t! h7 b
* Y: j3 e: Z7 X Q* A( b
------------------------------------------------------------! ?$ g4 K. L9 Q A
（15）物价变动中的会计计量 * l4 N+ L9 s( z( Q5 h: A# ` J4 \
物价变动之会计 Price-level changes accounting
! @- g9 ~% E$ B8 N一般物价水平会计 General price-level accounting ; g# V" d& n6 s1 y2 o2 V
货币购买力会计 Purchasing-power accounting , l+ w$ a, B$ \: q/ N
统一币值会计 Constant dollar accounting
3 Q) M3 B6 ^7 _2 Y8 n历史成本 Historical cost
9 a/ v/ ]" Y3 @1 R% O现行价值会计 Current value accounting 7 t* B4 O% t5 C/ p, [
现行成本 Current cost ( a8 B" ~2 @- T; A
重置成本 Replacement cost 6 F. v6 s# f7 ~' q
物价指数 Price-level index
9 N$ K( ` G! d2 U国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) & p' p8 r) A8 J) r+ H
消费物价指数 Consumer price index (or CPI) 9 ?$ T* E$ W% s+ d5 }
批发物价指数 Wholesale price index " i: k" [7 f8 A6 s, w
货币性资产 Monetary assets
# |/ x3 c- A! t2 h4 L9 A货币性负债 Monetary liabilities : \* _3 u5 `3 R6 c
货币购买力损益 Purchasing-power gains or losses ' q: }% v! b; J4 k& L9 n
资产持有损益 Holding gains or losses $ Q4 L( }/ P- Z! I5 Z! t0 {
未实现的资产持有损益 Unrealized holding gains or losses
, a& t. D+ L% N# E7 S; p2 ~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
