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（1）会计与会计理论 & p2 O' }2 r" e
会计 accounting ; t3 k- v$ M, | ^7 x' u0 N( t
决策人 Decision Maker
5 E9 L% ^2 H9 v4 A( y投资人 Investor ; a. `* s! D0 K4 n2 \+ u
股东 Shareholder 0 Q9 U/ m6 h1 y1 |4 Y
债权人 Creditor
3 ~3 R- I! @) z/ U$ S+ C财务会计 Financial Accounting
8 R+ D- V+ D' B0 _& X$ m* b+ P管理会计 Management Accounting & N0 H2 Q" S: M) V$ `
成本会计 Cost Accounting
) R2 b6 R" e7 O5 u' G私业会计 Private Accounting
) U3 f% U6 C$ Z, z! {公众会计 Public Accounting
# k& e( y3 ^6 x e' [+ k注册会计师 CPA Certified Public Accountant / p, {5 G) G- M# V
国际会计准则委员会 IASC ; y9 v2 f& P3 u' T6 j
美国注册会计师协会 AICPA 0 O. S+ [1 S4 p0 J' z+ S5 O
财务会计准则委员会 FASB
5 u, P* u) \6 }; ?管理会计协会 IMA
) a( u, F5 k4 E; M1 \8 m4 w美国会计学会 AAA
/ a0 ]' R$ G8 y( _6 b3 F税务稽核署 IRS 9 S0 ~. g1 J8 H9 A+ a/ w$ P
独资企业 Proprietorship
+ T% v! Z# h1 S5 Z7 c" e$ c& G合伙人企业 Partnership
- s8 n- Z, J8 r+ s$ ]公司 Corporation 7 n' N2 Q' ]: L, C! h f- E
会计目标 Accounting Objectives
* {; [* f/ v, D2 O) _9 j会计假设 Accounting Assumptions
* G4 D# S1 C. b+ f: _# J会计要素 Accounting Elements
0 `4 C& {+ q3 {% _1 C会计原则 Accounting Principles
^7 \, L; M' I1 c# C) k会计实务过程 Accounting Procedures
( |7 G1 x0 r D( k# E$ n财务报表 Financial Statements / h, B( u: c2 ~* D
财务分析Financial Analysis
+ J A8 a" @2 g会计主体假设 Separate-entity Assumption
9 U# c% C! J% u* g货币计量假设 Unit-of-measure Assumption - Q w8 c m4 _7 M) O9 X: b! Y# j
持续经营假设 Continuity(Going-concern) Assumption * v: \9 }( Z* K! z% l: w3 G) V1 i
会计分期假设 Time-period Assumption 4 M S2 K& I2 ]8 @% D+ p
资产 Asset 9 [/ {7 Z$ F. g2 z- m
负债 Liability
3 q/ W3 g2 \! @# s5 G7 j业主权益 Owner's Equity
5 ^# E1 |9 I$ Q( O/ C6 a收入 Revenue
% i. y8 b q d: q+ @费用 Expense
" s- Y" q. l! i0 [" f: L收益 Income
5 S3 `( h. z, J1 Z J亏损 Loss * F4 ^2 [+ G. A8 b
历史成本原则 Cost Principle
" s5 L6 u8 M% n" O6 u4 D收入实现原则 Revenue Principle . I; L( \ ?- f8 {0 @4 B8 C
配比原则 Matching Principle
: K# U* b3 W5 G全面披露原则 Full-disclosure (Reporting) Principle
; |6 {$ ]3 u8 e! x& P* n客观性原则 Objective Principle
8 Y$ @; `' t. t8 s- _. [一致性原则 Consistent Principle
z" {% l' c$ q! u5 `0 n可比性原则 Comparability Principle , b7 Q; H" ]: X- U0 W1 l
重大性原则 Materiality Principle
6 T6 j# Z- }7 k/ Q* x: P, ~3 T* w7 K稳健性原则 Conservatism Principle
' @0 v8 q. o2 V1 [: e权责发生制 Accrual Basis 9 q8 c L, p1 e: w' }$ n
现金收付制 Cash Basis + V2 f8 z2 Z7 O* O6 `
财务报告 Financial Report
* S# h2 X3 ^9 ]$ X# o3 w0 r U流动资产 Current assets
( C0 T, c3 g$ Z流动负债 Current Liabilities - D0 t8 v) }; N3 M. L' W
长期负债 Long-term Liabilities
1 F! \* ^2 i( U4 W* R投入资本 Contributed Capital
' u# Q+ u2 Q k8 h9 C1 x0 d- f. `0 f留存收益 Retained Earning6 v% l5 X7 K: L3 M$ ^ }
( `5 a4 s0 M, t
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7 f; p8 p5 ?. d/ O（2）会计循环 ; n7 r) N7 O3 A( w7 {" i* }3 _
会计循环 Accounting Procedure/Cycle 1 H3 U3 \0 R+ t+ b1 j
会计信息系统 Accounting information System 4 K( d) D. C! j' ^4 E
帐户 Ledger
( g" m6 E( U% ?; L# x2 v会计科目 Account . z) h2 J) j3 |% G& T% b: n& {
会计分录 Journal entry 8 F; \7 e' Q# U! `
原始凭证 Source Document ' b" b: `; }9 h: C
日记帐 Journal
" y0 H+ n" y* |8 F0 ?: d" z总分类帐 General Ledger 3 ^1 e* ~/ m: X5 K* e( {+ z9 w
明细分类帐 Subsidiary Ledger 5 ]7 Q4 o& T! f P/ B
试算平衡 Trial Balance * p. | L5 ^* f/ I5 A2 D. z" ^ n j
现金收款日记帐 Cash receipt journal ( y+ S% {4 e3 b; v
现金付款日记帐 Cash disbursements journal
: d, u" {1 g6 `. b* ?' `销售日记帐 Sales Journal , J. \! T" X8 d |
购货日记帐 Purchase Journal
' p/ |# w0 O1 n9 H$ R n- V普通日记帐 General Journal - g6 |; G$ w( `& m& y
工作底稿 Worksheet . Q# Q8 c& J: l0 Y
调整分录 Adjusting entries ; Z; B) ^; R+ H
结帐 Closing entries
: K$ g! P( d0 C4 O( k
9 U6 g" h q! s) F3 {7 t$ F2 b----------------------------------------------------------
. ~7 u/ c) k5 M（3）现金与应收帐款
$ k. Q$ K- P/ p, u现金 Cash , L: q1 D0 a" }' R+ ?
银行存款 Cash in bank 0 ]$ M8 B, ]9 a( M4 G; E
库存现金 Cash in hand
- C% c" t8 {& F3 {! f) ]& }7 N5 D6 |流动资产 Current assets
3 e) \( \' M4 B偿债基金 Sinking fund
' f0 A" M0 [6 u! k% C7 M* n定额备用金 Imprest petty cash
& \% M5 S# O; q! Y) {8 ?支票 Check(cheque)
% D; \* Q0 P. N" N! o7 V银行对帐单 Bank statement $ m8 y! y: Y8 X, E) D
银行存款调节表 Bank reconciliation statement
0 l1 j; T! c- S5 ^! A( c9 M/ P1 P在途存款 Outstanding deposit
" [1 q2 k. h% Q1 n) P在途支票 Outstanding check
?& t, t+ ? n' F/ r# f3 F应付凭单 Vouchers payable
& q0 E1 r6 }" ^; w5 s( n9 w应收帐款 Account receivable , @6 w I, u( r' f2 |& v
应收票据 Note receivable
& Q0 p L5 t; ~, J: w' q/ ?) N @起运点交货价 F.O.B shipping point
" j N/ ~2 D9 s6 X目的地交货价 F.O.B destination point
% }8 z$ W( R0 H, x商业折扣 Trade discount ' O1 B; M4 p! R6 B
现金折扣 Cash discount 4 B* F0 z0 g; m+ G! L' `& D" F
销售退回及折让 Sales return and allowance |) T4 D; W& E% P
坏帐费用 Bad debt expense % z- y% p$ T* K
备抵法 Allowance method 4 c- S7 S e# O" Z# g+ R
备抵坏帐 Bad debt allowance ) N. V" f& }; `9 d! p# ]7 d
损益表法 Income statement approach
; {( {" R! ?9 k. y3 E0 m资产负债表法 Balance sheet approach
" F/ i4 T: D3 T; ]2 B- K m帐龄分析法 Aging analysis method
+ ]2 Q$ R, u$ R8 [2 \$ t0 q! ?直接冲销法 Direct write-off method
. ~4 h- ?" E/ E3 O带息票据 Interest bearing note
% W9 C/ L2 x( i6 C$ d- k不带息票据 Non-interest bearing note 7 ^0 z8 V4 y1 d$ z; i6 w4 E
出票人 Maker
6 D" [$ \0 P( ]: U3 l8 d! x受款人 Payee
4 m- d# u8 ?; J; n1 {, v. d本金 Principal
5 ~! I/ ]$ K0 N p' u利息率 Interest rate 1 O' L, S: e0 U6 p2 z- C4 V6 N
到期日 Maturity date 9 F, N! T/ ~# c+ I$ D- A- T
本票 Promissory note # I, }3 E5 f' b D
贴现 Discount & Q6 ]4 r$ l) R
背书 Endorse
. a: m( _7 Q6 i5 ^8 o拒付费 Protest fee 0 ^* m/ k! o; q0 C
. f0 U. b1 c# ~4 K: g- _* C
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- I/ v3 ?! b1 [' J. _（4）存货
2 O) Z" q7 y, {, q) k存货 Inventory & ^0 [6 |1 t0 x: \0 a; K$ ]
商品存货 Merchandise inventory
; }; g; R/ R' R/ V: r! T& k8 }产成品存货 Finished goods inventory
+ h8 Z: w" h5 t# ?8 r; W. H在产品存货 Work in process inventory 1 y. b3 o8 w4 O
原材料存货 Raw materials inventory
4 V) @# Z8 _) I' O+ _+ L4 m起运地离岸价格 F.O.B shipping point ; M) D2 H! `' n" g9 Y; B5 L: F
目的地抵岸价格 F.O.B destination $ d: X* s0 ?8 y3 K# u- x
寄销 Consignment
V) }# n5 @$ o寄销人 Consignor ) B# k: f. D$ W& z
承销人 Consignee
' m: A8 \2 S5 K定期盘存 Periodic inventory ( d7 ]# T/ n0 }% S& X" P* S
永续盘存 Perpetual inventory
3 T+ h: g1 p; ^, @0 Z购货 Purchase 8 y! }: A* w+ y' u4 |/ c
购货折让和折扣 Purchase allowance and discounts
& @ b- F! I# U- n9 ~/ ^9 s存货盈余或短缺 Inventory overages and shortages , I3 A, c, Q. A
分批认定法 Specific identification
& { _4 W2 \" T加权平均法 Weighted average & g' d: o, Y- s1 U8 V- q
先进先出法 First-in, first-out or FIFO
' s0 j4 {1 i+ U! s后进先出法 Lost-in, first-out or LIFO 0 f* I" U: M2 ^" K3 S
移动平均法 Moving average - a; ]8 f0 N7 F$ t
成本或市价孰低法 Lower of cost or market or LCM 9 i: A5 l9 R, v* U/ ]. U3 V6 Y
市价 Market value
4 U9 V% z9 e3 I+ i5 K5 c重置成本 Replacement cost
, B; P% j# m6 `可变现净值 Net realizable value
4 o. P+ z" K* h8 E! a4 M5 y+ ]上限 Upper limit % i+ O6 Z/ m& M6 ~
下限 Lower limit
1 M) }3 W" [$ t$ {' |) S毛利法 Gross margin method
]6 m& ?* l7 H* w5 u6 x零售价格法 Retail method : ~8 U( @8 J' S3 T; _
成本率 Cost ratio
6 k" Q) A# A) w6 T& R9 c
$ e& z( A1 h, Y4 G% `------------------------------------------------------------
3 s0 z- J+ q) |, a7 {, ?（5）长期投资
% ^9 S& T& c3 b. k长期投资 Long-term investment : h* `! j5 p$ Q
长期股票投资 Investment on stocks
" c0 C( }. b- B' ~4 H长期债券投资 Investment on bonds 5 m4 Z4 P1 z% \
成本法 Cost method
2 i X+ l1 }8 d. p" L+ z权益法 Equity method 1 b: w% U+ c6 @2 V) M
合并法 Consolidation method $ |/ A- u# b2 k, u+ R) a! p& g
股利宣布日 Declaration date
1 c; [9 D' G7 X; x$ G: S股权登记日 Date of record 5 Q! J$ L8 P: V& ^
除息日 Ex-dividend date ) z+ v+ G9 u- v6 j& U
付息日 Payment date : C8 a( `1 o T' Y2 n
债券面值 Face value, Par value * r. x5 o" w3 ^$ |- E
债券折价 Discount on bonds % R7 V% E* ?2 R5 R% ~' J J; _; X
债券溢价 Premium on bonds
! a- X; _ R7 _6 c( U( T票面利率 Contract interest rate, stated rate , v9 ?/ \4 h3 J
市场利率 Market interest ratio, Effective rate
' k" M- n( s/ J+ K" Q! W. c, b普通股 Common Stock
3 z- I4 T4 I5 S9 h5 S优先股 Preferred Stock
; o( I, Q- i) l: ]现金股利 Cash dividends
0 N# o& x# d4 R6 h0 s股票股利 Stock dividends
) V e) g, F3 ]( n2 P3 s2 T o清算股利 Liquidating dividends 4 c$ q9 l' y% J4 }
到期日 Maturity date 3 V9 q8 s) O" C
到期值 Maturity value
2 k9 {8 e, u0 w0 q9 f直线摊销法 Straight-Line method of amortization 4 W) L/ s/ o9 ]9 B# z L b5 e
实际利息摊销法 Effective-interest method of amortization; i+ n$ P# \' z( ~
! l3 I" J3 U/ s
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" `5 `+ G4 [/ d; V& _# |8 ~（6）固定资产 ) b* L. r% M% ~) W
固定资产 Plant assets or Fixed assets
9 u \7 k. [7 K* |/ B7 U原值 Original value
) l6 k& ^5 T7 a, F预计使用年限 Expected useful life $ V- K' a/ l! H: W. Q5 }
预计残值 Estimated residual value
( Z5 e" {' I8 U* u1 p& [折旧费用 Depreciation expense 9 @9 Y& ^1 V$ u4 A1 ^# S9 g
累计折旧 Accumulated depreciation 1 i& s# D% N) J3 |0 W
帐面价值 Carrying value
' k# Z1 q& Y! {7 W/ z4 p应提折旧成本 Depreciation cost
: Q/ U- l1 |# _4 Q7 W净值 Net value . ~& x/ p8 ^3 w; q& ?- z, I) \
在建工程 Construction-in-process
9 \5 A; l( V8 N7 R# G! a磨损 Wear and tear 7 f$ i8 ?, }, m _2 F2 m/ e9 J" _
过时 Obsolescence
- k, U4 ~7 s' y" Y直线法 Straight-line method (SL)
% z5 f) b7 J' ]8 D+ e工作量法 Units-of-production method (UOP) 3 a5 O$ B8 ]( b( ^3 c( B: M
加速折旧法 Accelerated depreciation method
U' M: N3 y- W" E# `& U% u1 R双倍余额递减法 Double-declining balance method (DDB) 6 P* L, R( S3 b; r
年数总和法 Sum-of-the-years-digits method (SYD) . H( B, _3 h; ]( B4 ?* D; p
以旧换新 Trade in
* i0 e7 u1 G7 s2 y% v经营租赁 Operating lease
/ V G. q9 t y0 U/ s7 s融资租赁 Capital lease 4 b3 w0 N1 X) N9 U
廉价购买权 Bargain purchase option (BPO) q, L. z2 ], z1 j
资产负债表外筹资 Off-balance-sheet financing
2 {/ x4 ~: O! C$ }2 J7 R) q2 C* `: H最低租赁付款额 Minimum lease payments& H/ W1 X0 f3 d9 m3 L1 Y% R1 @7 I& y9 y
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4 D/ s( S* |# K% l: ?9 {% B（7）无形资产 d5 o. b- M( c( U8 t( q" B
无形资产 Intangible assets
[ a$ w$ u, P" x/ P专利权 Patents
7 q m0 }) T: k. o商标权 Trademarks, Trade names
' B2 n [. V( Y: j7 r3 ~) \4 O著作权 Copyrights 3 l' |0 f3 _, r6 U& ~) V4 D
特许权或专营权 Franchises
4 }* n) \$ [* v, ?2 g+ S; G" v5 ?商誉 Goodwill
! B* N8 q3 J2 r开办费 Organization cost , V# E6 V" ]% J" ^9 J
租赁权 Leasehold
5 J0 D. w* P/ A: s摊销 Amortization * K' X3 f) ~1 v s! E8 `
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（8）流动负债
. S! D) Y+ u; B" E2 f9 K) @负债 Liability 5 U& o( X9 a# v6 E8 B
流动负债 Current liability
3 J& b4 f0 J' L4 k% s; |4 q应付帐款 Account payable ) I3 @ q' e6 m9 Z$ z) q+ T) A
应付票据 Notes payable : T3 T G4 m$ J
贴现票据 Discount notes * F3 _& G) n: i1 a7 I4 O- k
长期负债一年内到期部分 Current maturities of long-term liabilities
: v" f+ [3 s3 e2 ~) M( j( ?应付股利 Dividends payable
0 F# ?$ C6 {5 ^ `- n# }# C$ X; r( q预收收益 Prepayments by customers
0 p/ Y! z$ n, ]! v4 n9 {存入保证金 Refundable deposits
) _7 ~! P/ G9 O3 P W应付费用 Accrual expense
) K8 f' ]: w4 I( U3 s, j增值税 value added tax : c* A$ F; A9 J- J$ F
营业税 Business tax . m. q- ~6 h# }! [* Q+ W7 h
应付所得税 Income tax payable 4 s5 o: W2 f! D0 i. ?5 _
应付奖金 Bonuses payable 4 d7 I; Z) d* R/ x8 v7 k8 X$ F( V( A7 o
产品质量担保负债 Estimated liabilities under product warranties
9 o% Z% @- J7 |+ M赠品和兑换券 Premiums, coupons and trading stamps
' @' j% k2 G: k. P# ^7 _$ f4 a+ R或有事项 Contingency
3 u* L. j/ [* C2 D! O9 ?或有负债 Contingent }4 Z5 X; n9 _+ A
或有损失 Loss contingencies
- S# e' s7 n) J; ~3 a或有利得 Gain contingencies
+ w6 A6 F7 ^+ w+ z永久性差异 Permanent difference
# d4 }& K" R# w( e/ {时间性差异 Timing difference 6 \5 A8 V8 ]- u% ^9 S
应付税款法 Taxes payable method / o1 P5 |2 j4 y0 x% H
纳税影响会计法 Tax effect accounting method , ? Q: ~ H* v8 r) |
递延所得税负债法 Deferred income tax liability method
! y5 @; n$ H+ y1 |! ]4 J. F i
% b9 K! B% P) w5 w9 l) f------------------------------------------------------------
2 q- N2 Q/ Y+ G3 \（9）长期负债
% e1 i, r& l9 y) p8 c8 j长期负债 Long-term Liabilities
+ l5 N' P# U& J8 L应付公司债券 Bonds payable & s1 m$ J5 [" i8 v
有担保品的公司债券 Secured Bonds
% I0 q+ b: q9 L8 @& B) U5 [/ o抵押公司债券 Mortgage Bonds
1 Z* z: j" p" v( K$ ?/ S: p保证公司债券 Guaranteed Bonds
; `3 X7 q4 h! c( r* [* }% C/ w信用公司债券 Debenture Bonds $ ] ^/ X+ @8 {+ q" l' o: P- D" j6 D
一次还本公司债券 Term Bonds
k" {) h* v, S& V0 J分期还本公司债券 Serial Bonds
7 F* B4 ^/ _% B3 D可转换公司债券 Convertible Bonds
% e/ G% \: g0 K0 p7 m+ e& X可赎回公司债券 Callable Bonds
) Y2 z* N6 w4 Y& E G2 ` O& d$ K可要求公司债券 Redeemable Bonds / R. w$ A5 n: X" R
记名公司债券 Registered Bonds ) l! X+ i9 Y& b/ g" O, d: Z
无记名公司债券 Coupon Bonds + f# ?/ z3 o3 I9 }, E, w; c
普通公司债券 Ordinary Bonds ' P+ v# E. d! b3 A9 N. \
收益公司债券 Income Bonds ) W0 C' M2 d' C) _: Y1 S9 i* U: b
名义利率，票面利率 Nominal rate & s5 ], p' x* r& F3 ?1 x1 a6 e
实际利率 Actual rate / N( h3 R" Y, Z y
有效利率 Effective rate
# A$ j$ n' a- p# L7 V溢价 Premium 3 H6 {- {2 }& A+ \+ q$ @8 {
折价 Discount c0 H: \ I8 ?# C7 {# G
面值 Par value + Z; @6 I% |& e2 Z J; y
直线法 Straight-line method
/ F a6 y% M. }4 c- O实际利率法 Effective interest method
. q1 U4 T1 j( c, v到期直接偿付 Repayment at maturity - C O3 G( u8 v/ {1 j: s# L: B
提前偿付 Repayment at advance
) `3 i; s: u' J/ v1 j偿债基金 Sinking fund
+ j: W5 @- }% i" k/ b0 b* O; r! S长期应付票据 Long-term notes payable 9 W" x( f$ h4 w" Z* r' e
抵押借款 Mortgage loan
# D: A6 Q9 w0 i0 ?2 C6 F! Y--------------------------------------------------
4 c3 C5 l) m. v- z5 n F（10）业主权益 . T6 j# ]0 q. f, K2 f
权益 Equity
+ ^* U. t: ]% W1 _' H0 d6 d' \业主权益 Owner's equity
2 B0 l) v; p8 U9 {! e) f3 G; }* _股东权益 Stockholder's equity
: a, i# G# Y" I9 q! r! x Z! r投入资本 Contributed capital * [* D" ~3 }6 p: }5 i/ J9 ?: {
缴入资本 Paid-in capital ) c6 s/ ^5 A/ ^% m8 x
股本 Capital stock 1 U( X2 B3 \/ G4 V& e- w/ ?0 F
资本公积 Capital surplus * ?; a1 X, l& O X9 J
留存收益 Retained earnings 1 \+ `( T7 O0 p" X7 r- Y/ |% E/ n
核定股本 Authorized capital stock : L& ]' {1 p9 F
实收资本 Issued capital stock " U) R D" S1 E2 A0 x
发行在外股本 Outstanding capital stock # L9 D) \/ t$ E/ h1 I' `$ P9 d
库藏股 Treasury stock
) u0 A9 _% d s6 w0 B; @普通股 Common stock
1 V$ x' f2 d7 T/ f, \7 W4 `优先股 Preferred stock 6 q2 U# v! j7 j& G0 t2 n; p& p
累积优先股 Cumulative preferred stock
% @9 l6 F- l$ D/ s: {" E非累积优先股 Noncumulative preferred stock
: A5 ^/ W) n0 o3 S& W" z" |" u完全参加优先股 Fully participating preferred stock 4 m. g# Z B! x9 K( I4 ~/ w
部分参加优先股 Partially participating preferred stock
* n h! B# `: ?, h1 j: d非部分参加优先股 Nonpartially participating preferred stock
( E+ s0 [7 p$ \, r% Y现金发行 Issuance for cash
/ G3 ?* B( N I' E% p {非现金发行 Issuance for noncash consideration # N# L7 \, Q* B# B9 ~( Q0 c$ ^# S
股票的合并发行 Lump-sum sales of stock / K [+ z9 t4 h* c `' t
发行成本 Issuance cost 0 e7 _6 Y' Z T, s9 {
成本法 Cost method
' V1 B3 j/ c# C7 g面值法 Par value method 5 K9 k- k% Q- `2 d9 a0 a
捐赠资本 Donated capital
) u% Z9 F. n! o" ?盈余分配 Distribution of earnings
+ X8 u/ C e) F; R$ m2 {% \: I股利 Dividend - I# K9 l0 m% A# o5 k; i% `
股利政策 Dividend policy # s# n6 o7 h2 A6 Y
宣布日 Date of declaration ) p. V- v, ]7 \8 p+ s3 a2 C9 d9 y
股权登记日 Date of record
7 a8 K, I/ o% t# f* }; U除息日 Ex-dividend date
! U: k: x, ]5 m' `+ |; J1 _+ A a股利支付日 Date of payment . m a4 ^3 e- u4 M g, R) E
现金股利 Cash dividend $ Z6 D& ~% y& n2 b% n+ r' `
股票股利 Stock dividend
% X. |8 l* \, a8 M( n; A/ N拨款 appropriation
. h' `& \# j" C( k* X& d------------------------------------------------------------ N: R. o& z b1 ~! _% w
（11）财务报表
+ w. u5 U1 L' n3 l x财务报表 Financial Statement
7 y" a$ r/ u5 H! }4 ]5 `资产负债表 Balance Sheet 4 T' _. m! W: v+ X, H8 o" X3 n
收益表 Income Statement z. n/ \9 L+ ^ Z
帐户式 Account form
, |6 Y, u9 i" i; o- `+ Q! Y9 E报告式 Report form ; c& v0 n1 b" X# v' ?0 l, h
编制（报表） Prepare
' D% Z- n" X+ S) l工作底稿 Worksheet
& c/ m9 X/ [6 ^) s多步式 Multi-step
( c/ y0 B, T' I7 _$ b0 ]4 G; Y单步式 Single-step
6 H$ v% h1 e* ~' y-----------------------------------------------------------
! n) O. ^" H! m（12）财务状况变动表 . }; A' h8 d. ]+ t- Y3 K( K
财务状况变动表中的现金基础 SCFP.Cash Basis : G! N% b7 g" ~7 z& G2 U
（现金流量表）
, _* v" i o3 S, A$ j5 h财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
1 K# g, [$ K, V8 i$ c9 k（资金来源与运用表） 5 ^/ D7 O( c- Y* {2 H
营运资金 Working Capital 1 J& m. S+ r. _' M( Q$ B6 Y. i
全部资源概念 All-resources concept * f, j) g- z# R6 D: Y& T( l
直接交换业务 Direct exchanges ; h* J7 W5 C4 B( j- I
正常营业活动 Normal operating activities P2 e5 r" @0 i% }1 Z- }# i
财务活动 Financing activities
# S x7 A9 I+ `. e% ^ J- _投资活动 Investing activities 5 ?: J- y0 H2 k! e
-----------------------------------------------------------
% F& Z: h7 M* j4 H, r' A k- W（13）财务报表分析
`$ p0 R7 [8 c; h+ w6 G! _财务报表分析 Analysis of financial statements
( q* M- ?9 X. Q# x2 e比较财务报表 Comparative financial statements
* v( d7 k, A: A1 m, \ ?0 J趋势百分比 Trend percentage
3 ?% I H- o X% m比率 Ratios x1 X8 H) P* R. n U
普通股每股收益 Earnings per share of common stock
" U' Y" x* D" W3 g( M7 D* k; b- c, G股利收益率 Dividend yield ratio
0 r! i" H8 L% X: {( z! s价益比 Price-earnings ratio ! W8 k) e' P3 a0 S6 H5 p& r
普通股每股帐面价值 Book value per share of common stock
! d- A3 a7 m4 @+ }资本报酬率 Return on investment
- M5 [3 e* l3 D1 B$ K# b6 m4 `总资产报酬率 Return on total asset 1 h" W x+ N6 @1 v
债券收益率 Yield rate on bonds
, w0 s J# q7 G已获利息倍数 Number of times interest earned
" y; x4 g7 n! [/ V债券比率 Debt ratio
9 m2 `* K1 Q9 }* ^优先股收益率 Yield rate on preferred stock
8 {( K" V3 `; p1 K& F6 G营运资本 Working Capital & A/ ~/ F7 ?% s8 [5 ~
周转 Turnover $ ]( I2 W0 x( s- B8 E
存货周转率 Inventory turnover 9 l8 Z( Q& u8 l1 W2 @1 H
应收帐款周转率 Accounts receivable turnover 2 Y& r* H7 G; {5 ]1 m5 w
流动比率 Current ratio
& c% n5 B1 K! u* D( R速动比率 Quick ratio
( ?6 Z& r. [2 \$ U/ f酸性试验比率 Acid test ratio8 i) r- M8 d* r0 o& z
------------------------------------------------------------ - _. d3 p9 t0 Y
+ s! E) C6 c$ H0 I% ]
（14）合并财务报表 . w: z+ D) h/ P4 f! u. f* ?/ n2 r6 s
合并财务报表 Consolidated financial statements i5 n) C8 c, o1 i2 _( k
吸收合并 Merger / m6 T* \! R6 N# x# A" y/ e: ~
创立合并 Consolidation 9 D9 G* @2 a' _$ V5 P" F
控股公司 Parent company
; z% h1 g* h: d. }: i% Q附属公司 Subsidiary company
" h2 b+ N: F) Q, ?# V* w- O少数股权 Minority interest
( _7 B9 E, [/ f权益联营合并 Pooling of interest
7 K: d, h7 L9 x. K2 ]' {, M5 I购买合并 Combination by purchase ' I+ n: Z" k5 P' f' j; L
权益法 Equity method
! ]$ h( S8 [" u成本法 Cost method ! j) v+ C4 R( L' @. s; ?0 e2 v
! y8 u. a/ `# r( I/ B: R4 o7 k# q
------------------------------------------------------------
# f6 ~& U# t( B9 s（15）物价变动中的会计计量
$ g! L- f5 h& N6 Q+ j' I物价变动之会计 Price-level changes accounting
5 g4 [# L/ R% _" {一般物价水平会计 General price-level accounting
4 H/ T; ]/ x% p1 \货币购买力会计 Purchasing-power accounting
# n( z) i( n0 P: Q' d- Z统一币值会计 Constant dollar accounting & F$ N$ b+ S( ]7 {, l$ w" e6 _
历史成本 Historical cost
{/ Y r6 e2 T* k0 y+ @, \现行价值会计 Current value accounting
0 \6 `* G/ ?# x4 m$ w现行成本 Current cost # n2 p7 j2 k, m" R p
重置成本 Replacement cost
" t8 w& F6 I7 H物价指数 Price-level index . b3 j# {6 f& r1 W
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 5 \# Z. @# W/ j$ v2 }
消费物价指数 Consumer price index (or CPI)
& _' a" o# F- {1 T批发物价指数 Wholesale price index : n) G( L5 G5 I) I F" Q* b
货币性资产 Monetary assets
' v; v# j6 N% y: g; ^' \货币性负债 Monetary liabilities
9 H7 \/ D: r2 G$ M* t货币购买力损益 Purchasing-power gains or losses
( _! M1 X; a- L: }+ A6 L% ]- T资产持有损益 Holding gains or losses
/ Z5 l6 i- W% t& H未实现的资产持有损益 Unrealized holding gains or losses
& N- N4 u$ z/ e; \+ I- `$ h, C8 a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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发表于 2005-11-13 11:42
