 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
& }4 X5 e: L! ^0 p+ w& }会计 accounting 3 ~ V7 m4 \& q6 l. N2 Y
决策人 Decision Maker j; P4 s e# S- O- C7 e- |9 j
投资人 Investor
! x, z# `+ S [# U股东 Shareholder
& e" F- v: {: w债权人 Creditor
4 P8 [; P# x9 a& Z财务会计 Financial Accounting
6 _; ~0 P) x7 R- b管理会计 Management Accounting
- b k2 f# X2 k$ ^( h成本会计 Cost Accounting
: C; T* X# t- A私业会计 Private Accounting
7 J$ ]2 F1 t- ^& n( u, I公众会计 Public Accounting 8 u& \. ~0 M: z' s
注册会计师 CPA Certified Public Accountant
* w; o7 F# S! r' f0 P' r$ d- n国际会计准则委员会 IASC
6 r5 _' k4 [( m& E美国注册会计师协会 AICPA 6 M) q- L2 t" C+ j+ L C3 N
财务会计准则委员会 FASB $ l+ N+ z- \" q# b6 I
管理会计协会 IMA
6 H: u3 z) j& k" h1 W美国会计学会 AAA
4 e$ C0 X! L% `3 t! v4 s税务稽核署 IRS ) S% S9 L" N7 x
独资企业 Proprietorship 9 g9 W5 @0 x. J4 A
合伙人企业 Partnership " w: N! n. I: o; N0 W( M- Z% n
公司 Corporation $ O. {$ W- P% L- C% q
会计目标 Accounting Objectives
4 O- I3 n! ^. j4 ~9 }会计假设 Accounting Assumptions . G) S5 K- Y& K
会计要素 Accounting Elements - ^" ~' L/ I" u# v! L+ A c
会计原则 Accounting Principles
$ X' {4 ^) e/ t5 C( `( N3 Z- A会计实务过程 Accounting Procedures
) C' A' w* u# P, R3 i' B; y财务报表 Financial Statements
w* Q: D( W4 I# T9 \财务分析Financial Analysis
1 }& n! a+ e# Q# Z/ e会计主体假设 Separate-entity Assumption 8 H. w G8 C% R# T& r
货币计量假设 Unit-of-measure Assumption ' z# U( @7 G+ A% ~, ]! q
持续经营假设 Continuity(Going-concern) Assumption 5 z; n" T d9 N
会计分期假设 Time-period Assumption
3 A) M2 ]. ^/ F' W% `资产 Asset ; k7 _; A2 i: T7 q
负债 Liability
3 J2 H6 N( G9 T# V业主权益 Owner's Equity
. M5 `. S$ E% i6 {收入 Revenue 0 o" s% F5 W2 n3 a- K1 h9 A
费用 Expense : l. r5 Y- [5 `5 d, Q7 f# G
收益 Income
/ H3 }( z4 V' {: r. A3 X" A; v7 @亏损 Loss 2 N2 _5 T, S3 A3 r: j
历史成本原则 Cost Principle
* x) d* ?% T( m收入实现原则 Revenue Principle / ]4 D, p& T! k, u# N8 y" k4 C+ ?4 b" J
配比原则 Matching Principle
8 z) g2 o/ X, ?* h全面披露原则 Full-disclosure (Reporting) Principle
9 k- M0 l8 C3 g8 J客观性原则 Objective Principle 6 e2 [" ~# }, j6 ?
一致性原则 Consistent Principle + f% [# p4 O: X, V
可比性原则 Comparability Principle , d6 r! ?8 i. E: ^0 B1 \
重大性原则 Materiality Principle
+ J- Q( _9 T" m0 t# f5 y" _! ` F稳健性原则 Conservatism Principle ' r( U7 f9 `, r8 i: |7 x; Q; m1 F
权责发生制 Accrual Basis
- i# m* g+ Q3 i) |" T6 H现金收付制 Cash Basis
: i( b1 Y2 {# G/ p- D0 y |财务报告 Financial Report 6 N' Z6 C( y- j. s; G
流动资产 Current assets " N6 P% b) _" c$ ~5 T# S4 B5 @1 e
流动负债 Current Liabilities
6 |) q0 v( i% I# `长期负债 Long-term Liabilities 3 ~8 ] J4 @% [5 I8 y# V- c
投入资本 Contributed Capital * u* I3 e; T0 _/ |
留存收益 Retained Earning" `/ p4 I+ d k* r$ ^1 k
: R, Q2 o4 f" X8 c o5 H------------------------------------------------------------1 E" p: X$ }, V& ?5 D) K4 f$ A3 }
（2）会计循环
! X# _( W" P s会计循环 Accounting Procedure/Cycle . N+ _% V; ? E3 F# {1 w3 c0 \* }
会计信息系统 Accounting information System
( U G8 q6 ~- _帐户 Ledger
& e$ l0 [* j5 s会计科目 Account
U9 H3 L' R) {2 Q5 s# j2 }会计分录 Journal entry 7 P8 K8 |+ W7 O
原始凭证 Source Document
$ P7 _ b; ]1 }5 J8 R; y日记帐 Journal ) k" [2 G. u: L1 W: l
总分类帐 General Ledger 4 t7 w: ]9 f9 k4 } Y" N9 Y
明细分类帐 Subsidiary Ledger " `- _- Q% s; x2 x
试算平衡 Trial Balance 9 [; I, `" v" J# c' n( m
现金收款日记帐 Cash receipt journal
+ N4 q/ K8 D' A4 a0 I% D$ o) w现金付款日记帐 Cash disbursements journal & n! {& o/ ?7 k; |; o0 b7 d
销售日记帐 Sales Journal
" T8 s" e0 ~1 G" f, _2 g6 t( [购货日记帐 Purchase Journal
3 E, l/ R- e$ E! B普通日记帐 General Journal
: @. J/ I, M/ B1 h6 d工作底稿 Worksheet 4 ~% U) [ V% _6 b
调整分录 Adjusting entries * n T: Z8 a& X
结帐 Closing entries , v6 g( ?9 m9 D
, A7 T. R! |! w k2 ^) S; z
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; _+ ^; e' [) @& n（3）现金与应收帐款
: m$ n9 v/ s/ f现金 Cash
) {" ?7 P1 Z3 o" I) [+ S银行存款 Cash in bank
& y! L V, I" \ H库存现金 Cash in hand
P6 n8 Z/ R ~" `0 P) q$ d) [流动资产 Current assets - \/ h6 h; |: n4 g/ j4 h, _5 D4 b
偿债基金 Sinking fund : D) _: i; G) J' b% x, u# e
定额备用金 Imprest petty cash ) w4 l$ A/ X' X" X
支票 Check(cheque)
/ u9 {( c0 g; V% x' B J- V9 v银行对帐单 Bank statement 1 c2 h2 ^2 x( z& Q r
银行存款调节表 Bank reconciliation statement / L4 E% F* X; z+ g$ x8 Z0 w1 K& X
在途存款 Outstanding deposit 3 O2 t% D+ l' g+ Y
在途支票 Outstanding check * b& I( m: _8 [3 I* O
应付凭单 Vouchers payable
$ H7 D+ T7 Y; X& R2 [应收帐款 Account receivable " J2 |" l# I6 `0 Z9 b
应收票据 Note receivable : m, g, e5 q; O+ |6 W4 q
起运点交货价 F.O.B shipping point 7 k9 u4 G# W! a( i( k& V4 m% k
目的地交货价 F.O.B destination point
0 |8 M( z; S6 g7 s% ]1 q9 |商业折扣 Trade discount
# ?6 n6 T' `0 Z u/ a现金折扣 Cash discount
# t) w. m2 N1 N( i5 T- m销售退回及折让 Sales return and allowance
+ z) D9 O4 t% ? [8 G, E2 l坏帐费用 Bad debt expense
5 V0 G5 c: I* G1 ^/ c& f备抵法 Allowance method + _7 h& x. w# E/ [. R
备抵坏帐 Bad debt allowance 9 K, S( U* x' e$ L/ W4 g
损益表法 Income statement approach # }- Q& c* L2 Q& O! P( }5 y' a
资产负债表法 Balance sheet approach 1 {3 h+ y6 ]5 `5 Z- T3 a) i
帐龄分析法 Aging analysis method / b/ E& N1 |+ Y) G/ t" F
直接冲销法 Direct write-off method
6 F% R& K& Q1 e7 p; f7 l: Q$ R带息票据 Interest bearing note & ?2 a, F; u6 B" d! l7 h
不带息票据 Non-interest bearing note
+ [, k9 X' N0 E* x0 k2 @. a出票人 Maker
' W" T |. ]) g9 e: q受款人 Payee ) p5 r" _3 p' b& {
本金 Principal
9 o( c% A7 A. L) F n4 z3 f) _9 Y: e利息率 Interest rate + u( W, v5 _2 e! |* o
到期日 Maturity date * N' q8 `/ u( r2 a4 w) V
本票 Promissory note v ?1 D' C1 L- d- T3 S! x2 i) W
贴现 Discount " u6 n& `- I( s4 C5 v: T
背书 Endorse
5 G) f g3 u# }# ?( @; A拒付费 Protest fee 0 S4 W- }% f1 c7 H
2 l1 J1 e: H2 E. H. t
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$ R% e* P' z7 m: Y2 a' M- V6 z（4）存货 ( \/ Z! G1 m: o4 P; R
存货 Inventory
! t4 u% S2 P$ J商品存货 Merchandise inventory / |: S% y3 f7 b$ z; l
产成品存货 Finished goods inventory
7 W" N+ V* {8 g, U6 B在产品存货 Work in process inventory
. @: v- G1 w) G9 k原材料存货 Raw materials inventory
% K; ]+ i9 W) w起运地离岸价格 F.O.B shipping point ) T) P Q2 @+ }. d" `" N
目的地抵岸价格 F.O.B destination
6 T/ ]1 n; c3 x寄销 Consignment # V. k9 b8 a) f3 v7 C
寄销人 Consignor ( i- o, Z3 i1 W) P
承销人 Consignee
- l- @1 i, o, [# G+ G( u* r定期盘存 Periodic inventory & I7 \# ?/ p% y
永续盘存 Perpetual inventory0 } J; A" C; v; K8 {
购货 Purchase ; g' r8 Y6 ~: V U2 i) j7 [+ W2 o
购货折让和折扣 Purchase allowance and discounts / F% r. @& o% ?+ {* O1 S
存货盈余或短缺 Inventory overages and shortages
, l0 I, l* n# B- h" G分批认定法 Specific identification - x, s- L E; I+ M$ l* l
加权平均法 Weighted average 0 {$ C( f5 i r" R9 s
先进先出法 First-in, first-out or FIFO : j. Z+ R: k9 v
后进先出法 Lost-in, first-out or LIFO + o; i5 S5 c* R1 [: ]' g% _
移动平均法 Moving average
' s/ b$ O$ d9 C' ~" H4 |! [1 k成本或市价孰低法 Lower of cost or market or LCM 5 y3 _5 \" z# i" |
市价 Market value $ @3 g, ?, X0 [2 \8 q+ q. H
重置成本 Replacement cost ' i) _8 K" F$ C9 Z' @6 j% T. C
可变现净值 Net realizable value
+ P, j+ U1 V( m; @- w' a; m- ]% l上限 Upper limit
. N3 ?8 X1 ?& t- C, ?+ {# }! V下限 Lower limit % h9 Q; |$ N# ]. c( d2 @
毛利法 Gross margin method
# s0 s+ h- Q/ q% p3 t# i零售价格法 Retail method 5 x! g+ A3 H$ @
成本率 Cost ratio 7 y4 ], r) a( n# f5 \2 G$ f ^
# i7 f% O5 J$ t- \' w) J------------------------------------------------------------) G4 u" Q* v' y' c
（5）长期投资
W! X* _4 d f) J/ W1 d长期投资 Long-term investment ' n9 i( |* b/ l: P- k7 ]/ x3 O$ l
长期股票投资 Investment on stocks ; q. f' ^8 z, P+ K
长期债券投资 Investment on bonds : j& T. q9 m$ I& e! i7 f
成本法 Cost method
: n! W; Z/ F3 A! g4 b* o权益法 Equity method 2 d% ]) C ~6 Y: S% C1 l/ j
合并法 Consolidation method ^* q1 I$ y) [, J9 a/ E# d2 u/ w
股利宣布日 Declaration date $ P4 j0 d) `1 k+ J! p" f- h* j
股权登记日 Date of record
2 \3 Q: A2 W5 r5 ^除息日 Ex-dividend date
@! r- U: k. \付息日 Payment date & A4 Y$ M* |6 t5 r
债券面值 Face value, Par value
% ?$ y3 t5 l8 `" r8 b" h+ }债券折价 Discount on bonds 7 s. V' d$ i8 s" B/ z
债券溢价 Premium on bonds 8 X4 U1 W. \ E
票面利率 Contract interest rate, stated rate : A. o$ ]/ F' P
市场利率 Market interest ratio, Effective rate . e, X0 ?+ v n( t+ O j
普通股 Common Stock & ]( L5 a; H& N9 M9 q4 r/ G/ S
优先股 Preferred Stock * W+ ]/ m1 ^2 C+ _, F8 s
现金股利 Cash dividends + F, Z& ]7 p4 i! \) |; z
股票股利 Stock dividends
5 _& r3 V' P+ S! `清算股利 Liquidating dividends & t6 a9 B$ h8 i6 u( ~
到期日 Maturity date
4 Q# y0 l3 `# Y+ o4 \6 z* n到期值 Maturity value 9 V3 e2 K" F) e# s6 [7 \
直线摊销法 Straight-Line method of amortization
% a- e1 j" d! \+ i# w, H0 o实际利息摊销法 Effective-interest method of amortization: m ^% x8 m' B% h, t5 z; J
2 y0 _: y: h! m
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（6）固定资产
! u) R( E- x8 {/ v( c固定资产 Plant assets or Fixed assets
$ Q9 N$ @, ]0 L原值 Original value 8 ]5 ^; H: }% l* m4 c
预计使用年限 Expected useful life
' e! e- C! p2 t' I* p预计残值 Estimated residual value * O7 S" ?- R+ ~2 K
折旧费用 Depreciation expense
: D8 M' [4 c& q累计折旧 Accumulated depreciation / T* a7 o3 W, B8 B! v+ R0 o
帐面价值 Carrying value
/ W' U j) s8 I/ H) F应提折旧成本 Depreciation cost . b5 R- m" m8 q
净值 Net value
- j: l% y& o$ Q在建工程 Construction-in-process ; G2 j( P) \- z
磨损 Wear and tear
, F' k; Q1 [8 ^3 a+ g过时 Obsolescence + v7 d0 a' w* U& U: m+ \) X9 @0 N
直线法 Straight-line method (SL)
/ h" t7 c) x5 G* s工作量法 Units-of-production method (UOP)
, S' X) M$ [' i2 d( D) {' m加速折旧法 Accelerated depreciation method
5 P1 i0 O4 q9 q1 V9 A双倍余额递减法 Double-declining balance method (DDB)
+ X! P/ K. L- k& f年数总和法 Sum-of-the-years-digits method (SYD)
+ I/ D( h A$ \3 {以旧换新 Trade in
. u6 _- e6 I& R; F7 E* X/ ]3 i经营租赁 Operating lease
6 o' ^7 c+ m2 b+ o9 M- |融资租赁 Capital lease
4 Z6 C. ?/ F0 q* i4 B4 ~8 u廉价购买权 Bargain purchase option (BPO)
, r$ y' W* S1 o0 a/ @( U3 g资产负债表外筹资 Off-balance-sheet financing & J) U. j! ^/ [* O& M1 Y" g- s
最低租赁付款额 Minimum lease payments
$ E: c9 c$ o& Z. {* ]--------------------------------------------------------8 Y, h/ j M+ i
（7）无形资产 ]! l1 X$ I, t) j& P
无形资产 Intangible assets
7 e- _# l7 z0 P% O2 e6 B专利权 Patents 5 D: o( j2 S3 }: f% x1 d1 ?. f
商标权 Trademarks, Trade names
# t7 C# w8 {( V# S6 ~* H著作权 Copyrights
# n3 O) w' U1 X( i9 X1 @7 m) x特许权或专营权 Franchises 9 c T/ u2 P. ^6 ^0 |( Y
商誉 Goodwill % n% b7 N% @5 d
开办费 Organization cost
: l) K# C8 J7 D4 U租赁权 Leasehold
- l! w0 ^, b% t6 [5 ]摊销 Amortization 7 F1 k$ u2 A) |+ l
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（8）流动负债
5 r8 ?( H# @4 x& e$ M2 [( {0 n负债 Liability
7 W3 l8 T/ S4 i" P& R1 w }8 H. j1 Q: k流动负债 Current liability ! J* ], l6 s* b' L1 ?4 ?4 M9 I
应付帐款 Account payable # E) u+ [6 {: e0 b- i1 }( g6 I( m
应付票据 Notes payable
1 F$ _6 j( R3 T: J# Z. I贴现票据 Discount notes
! I# T* s- a+ g; t9 m& o0 Z) @. l长期负债一年内到期部分 Current maturities of long-term liabilities
+ L7 r8 j6 x% p$ S$ a h3 l应付股利 Dividends payable
# Q+ h. v4 a1 Y* ~; P4 J! d预收收益 Prepayments by customers
6 b, D; L' v% ]: ]% h( \存入保证金 Refundable deposits
1 J; u5 v( l. w' ^; e! H2 a应付费用 Accrual expense
0 |! r7 U& r. p$ X0 Z' e' g增值税 value added tax ; w S: L2 Y+ {8 @6 {; s3 `; z
营业税 Business tax $ W/ A% h: ~: G! D, r. _: \& e
应付所得税 Income tax payable " G3 F2 n, R1 @9 ~, F
应付奖金 Bonuses payable
7 W" o) Q* Q( o/ G$ `) p产品质量担保负债 Estimated liabilities under product warranties
3 K, K2 w3 u- p' ^3 S0 z2 ~) ]赠品和兑换券 Premiums, coupons and trading stamps
3 P3 f6 J" h3 f" C5 [9 V或有事项 Contingency
3 o7 _7 F. t* Z8 p7 B或有负债 Contingent
i) B' l _# P! @1 M或有损失 Loss contingencies 0 i: U$ O. U1 y: p& D' |( Q
或有利得 Gain contingencies + i+ H7 @' x' z5 c& @
永久性差异 Permanent difference
. T; e( t! \! M8 m' W时间性差异 Timing difference 4 j/ D+ X4 U! t/ R2 R
应付税款法 Taxes payable method 4 d0 @! ?) u9 K; Z- k0 F# l! z4 @, v
纳税影响会计法 Tax effect accounting method 4 @8 f& q7 G7 { f9 ?- `
递延所得税负债法 Deferred income tax liability method
& U* |4 }4 u+ Q$ q: h: F1 h0 v ^/ K# u- j9 }* H% @
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: f0 f- P/ c) f% @+ n0 [（9）长期负债 ( h+ e9 b: ]. p6 e1 U8 h' y. V
长期负债 Long-term Liabilities
( z: y% z3 t2 L% H& `$ m- k3 W3 p# A应付公司债券 Bonds payable h; P5 q+ O8 ~
有担保品的公司债券 Secured Bonds 8 i- k) U" K" Z Q6 U+ V7 R3 h" a
抵押公司债券 Mortgage Bonds - g4 K# ?! a# W$ i* s' E% p
保证公司债券 Guaranteed Bonds 3 D+ A; | Q1 k+ a7 @! l
信用公司债券 Debenture Bonds
: Z2 t j& \+ B+ r' O- @3 R$ r一次还本公司债券 Term Bonds 0 K0 z4 D* T2 u) `
分期还本公司债券 Serial Bonds
+ L5 \7 A; i( t- _7 Y; M可转换公司债券 Convertible Bonds
4 }( J0 j0 d. U' |$ S可赎回公司债券 Callable Bonds # i! r" w7 j9 {
可要求公司债券 Redeemable Bonds + O+ H% }% r" B
记名公司债券 Registered Bonds
' C4 A7 S' N F W4 N- O无记名公司债券 Coupon Bonds
- [* }/ e& q# F6 g7 J+ n' T普通公司债券 Ordinary Bonds
$ A# N. }: G/ B收益公司债券 Income Bonds
) j* R+ j/ S5 d, _% [+ Q; C7 I名义利率，票面利率 Nominal rate # R( _! n, d4 G: Y ?: ~/ B
实际利率 Actual rate
& f6 ?% m) r9 Q8 X; c+ I: Y有效利率 Effective rate
. z' Z" k, \/ a溢价 Premium $ ?: p1 j2 M, a7 ], F& `7 K
折价 Discount 4 o; J6 f' N, `. R5 X
面值 Par value - o& Q3 p. |; c" @/ _4 Y3 f
直线法 Straight-line method ) U6 e) V: B. V7 k: n
实际利率法 Effective interest method # H$ \) w0 g3 Y! B. z$ q
到期直接偿付 Repayment at maturity 3 H$ _2 B+ y$ r7 d# U8 s1 b: P6 \; N
提前偿付 Repayment at advance
4 T& s, z. l3 q8 u3 |4 C. ]偿债基金 Sinking fund
0 R) m& E" \5 I# @6 l2 v长期应付票据 Long-term notes payable
& S6 c' o* A" V7 J# e2 B1 v抵押借款 Mortgage loan$ [5 c) F) W! @! k
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（10）业主权益 % v: v0 {/ r3 c- u% h o9 V' G
权益 Equity + J+ H+ P# v) m* B8 \$ M" Q
业主权益 Owner's equity ; ~/ \% o. f$ t& r, k
股东权益 Stockholder's equity
0 y! f2 B# {- z. Y) k投入资本 Contributed capital 6 ^3 n# B* n1 U" m" Q5 n& D' v
缴入资本 Paid-in capital ! _7 j% e; j! ^' A) i
股本 Capital stock ! K2 v1 F* N' j m5 d4 E7 N
资本公积 Capital surplus U {1 l# L0 r) i! N
留存收益 Retained earnings
& u" Z5 Z4 E! l核定股本 Authorized capital stock
6 ?& n* T# j& D! a1 `) }7 s实收资本 Issued capital stock
0 M( b- }3 o8 ?9 d S6 S发行在外股本 Outstanding capital stock % _5 l/ R6 U- E* Q' n+ S
库藏股 Treasury stock $ q0 ]) ^+ ^3 Q# U
普通股 Common stock
3 L" C6 Z. A! \, N, [" d1 t: {# M优先股 Preferred stock
8 G, T3 k' o2 e! B累积优先股 Cumulative preferred stock 7 g% O. Q- ^5 \0 b) h
非累积优先股 Noncumulative preferred stock & E) S0 O; b1 A2 k8 [
完全参加优先股 Fully participating preferred stock ! f' }$ y8 e: @( z" R
部分参加优先股 Partially participating preferred stock 2 X& o9 i* F# w; c; F1 L1 R( I
非部分参加优先股 Nonpartially participating preferred stock 2 j& D# G6 G' K7 L
现金发行 Issuance for cash 6 @7 R2 b% g- y) U- E
非现金发行 Issuance for noncash consideration
1 n5 {. J; f" k" O/ [+ j股票的合并发行 Lump-sum sales of stock
+ f- v: k: g0 X2 Q$ N7 g5 F1 W发行成本 Issuance cost
; G. `. d2 o7 K6 |. U" n成本法 Cost method 0 P7 H" }4 Q4 v7 p: T! b
面值法 Par value method
L T7 l- w' c1 G7 B& s捐赠资本 Donated capital ! [3 k5 z0 t' @, Y9 ?
盈余分配 Distribution of earnings % h' `' N8 P$ B7 z: w9 A6 h2 n
股利 Dividend ) U0 Y. F1 X5 V
股利政策 Dividend policy
2 X! ]% }7 \# g( n- k; N宣布日 Date of declaration * A# ?+ v8 l- T4 m8 v F
股权登记日 Date of record
; x6 [8 ]6 t i除息日 Ex-dividend date
5 v$ v) {, @! o T1 w* m股利支付日 Date of payment
+ K# f- K+ M4 Y1 W7 G现金股利 Cash dividend 0 b. u( b6 E; [ }
股票股利 Stock dividend 4 w" D& a& U8 [ f1 r/ z
拨款 appropriation
( }5 F6 W0 A+ J0 H5 ^------------------------------------------------------------8 j9 @3 o4 I$ }
（11）财务报表 9 h2 s- v+ }7 J: J$ e: V
财务报表 Financial Statement * W n# W) K, H+ \7 Q
资产负债表 Balance Sheet
7 C: Z* V2 Q+ a9 z* y. _; X收益表 Income Statement
- C5 e3 y c, ^8 r5 g帐户式 Account form
! A. m% Y* S! Q- k& X# I7 R$ B. A* m报告式 Report form D+ I4 y6 [2 Z3 J- ?
编制（报表） Prepare & a: {4 N5 f7 D ?
工作底稿 Worksheet
7 A9 H: a1 P0 J2 k多步式 Multi-step
7 D6 d/ W/ c" h( `* d0 h( E$ B; J" k单步式 Single-step 9 k+ T% e. l, G: P
-----------------------------------------------------------: }/ i% s7 D$ Q$ t
（12）财务状况变动表 ! D7 @- x% T2 {, S
财务状况变动表中的现金基础 SCFP.Cash Basis
' b0 Q+ M3 ?+ W1 F6 f; Z6 ^4 A（现金流量表） 7 I2 o" m! K5 S; {( z3 A/ H
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis : Q9 F7 y2 G. u0 N
（资金来源与运用表） 3 D. A4 o- ^- n- S# P
营运资金 Working Capital " ^4 i, F a/ s% U( g9 s2 l7 g
全部资源概念 All-resources concept
: v8 i- E% `* _7 {, z: d j% y. r J5 M直接交换业务 Direct exchanges
" F4 {( I: n% Q, s8 n* s' ]& o正常营业活动 Normal operating activities
5 ?6 T' j. M# R5 {0 Y) N' ]1 A财务活动 Financing activities
" T; I; `1 K5 a7 B投资活动 Investing activities
8 U" j$ y; l+ \4 l& k-----------------------------------------------------------
9 d2 Q+ {* { Y" q（13）财务报表分析 ) m6 L z' L7 K0 _, T. j
财务报表分析 Analysis of financial statements
* P, F6 e( V+ _1 s) h: i# N+ x, ]比较财务报表 Comparative financial statements , d5 P& F1 Q! W! j! G9 v6 C
趋势百分比 Trend percentage " v$ {* V4 @8 H& P9 _- u p
比率 Ratios
. z" `6 q; F3 Q. ~, G' ~普通股每股收益 Earnings per share of common stock
$ X: v$ Q" v/ m, H股利收益率 Dividend yield ratio 5 _4 `/ l, ^$ ]- g! s8 n
价益比 Price-earnings ratio . {' B% K+ E0 F( U+ L' Q# _
普通股每股帐面价值 Book value per share of common stock
2 s6 \: P, n# J( X g1 @' }* D资本报酬率 Return on investment 5 c {) @6 \7 Y
总资产报酬率 Return on total asset
, J% s7 K# D# a3 b债券收益率 Yield rate on bonds & F' t6 r: d7 R8 P# L
已获利息倍数 Number of times interest earned
7 O) @2 k! u# o4 ?( |! X" {债券比率 Debt ratio 2 ?& T& z" c& j3 _3 l. J6 v+ A
优先股收益率 Yield rate on preferred stock ' P9 n! H7 ^( M" n
营运资本 Working Capital
2 t. D& F6 U3 w6 d5 D8 u周转 Turnover
" p8 @% ~$ N7 i# w- Z, Y存货周转率 Inventory turnover # w) z" V# \8 b, d* z( a
应收帐款周转率 Accounts receivable turnover
# X8 {4 a5 @2 ~+ p' e流动比率 Current ratio
4 Z+ w1 J& j. t! M5 G9 E/ D9 ]速动比率 Quick ratio 7 L( E$ Z8 B1 H# l0 E
酸性试验比率 Acid test ratio
- C9 J0 L" o% v0 j# K' r9 g V------------------------------------------------------------
4 Q% N I/ b- a J
( V, m5 S' I% m6 G% ?) B" a% B（14）合并财务报表 0 A, |5 V" X" j* {) {, s2 n9 F
合并财务报表 Consolidated financial statements % O, x5 n: }8 X
吸收合并 Merger 6 O# w* D1 r- i
创立合并 Consolidation ' s1 E0 H& s2 t0 E* v9 k/ q
控股公司 Parent company ; ^4 L% N7 D' c8 L# P
附属公司 Subsidiary company % k Y( p( [0 F' b: |* W$ @/ @
少数股权 Minority interest 9 ~! k; B1 h" I" z! e C, j$ |, _
权益联营合并 Pooling of interest , B1 W& e/ ~' ^7 C
购买合并 Combination by purchase 5 A; o8 k% g: e$ ?# K
权益法 Equity method
$ n; u* O4 @: D% e* i, Q0 A成本法 Cost method
0 h ]3 e4 e0 v* m( V g' @# f7 T( J* a% @: V. D
------------------------------------------------------------
" k4 O+ I- y! w. |（15）物价变动中的会计计量 / |* S1 f2 ?) D& T
物价变动之会计 Price-level changes accounting - e9 K: u6 Q8 v" f0 f: W3 @
一般物价水平会计 General price-level accounting % r3 Y. j7 w; l% r8 N2 U1 E8 D
货币购买力会计 Purchasing-power accounting 8 E2 l* J3 G/ x) K
统一币值会计 Constant dollar accounting
+ {, s+ j, `6 K' q4 @历史成本 Historical cost
. T, u+ F! S! j( L: {现行价值会计 Current value accounting
2 ]; F3 f8 y% I现行成本 Current cost 5 ^3 u: Z& `8 Y( R& q
重置成本 Replacement cost - E+ F+ M# ?5 J" Y4 h
物价指数 Price-level index
$ J" R% ?3 ]; Y/ i; P( M% v国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 0 S2 [( g2 r0 m# J0 p0 |4 F" y
消费物价指数 Consumer price index (or CPI)
# `, o) w: l) K4 ?8 ?& T, m. R批发物价指数 Wholesale price index # b. v1 k r {
货币性资产 Monetary assets 8 s$ W3 W" [* U( ^# R* X
货币性负债 Monetary liabilities
. z: ~% F" ] h7 L# L货币购买力损益 Purchasing-power gains or losses & J) \0 m" g: v" {1 p! G; f( M
资产持有损益 Holding gains or losses
k# e+ K( e/ \$ _# h% c未实现的资产持有损益 Unrealized holding gains or losses % N$ f; P( k2 m' E" t. 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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楼主
发表于 2005-11-13 11:42
