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（1）会计与会计理论
5 W: C6 n+ ~) Q7 ?, _9 K) r& H' A会计 accounting
! W/ ?6 i. p0 ?! h/ ]7 z决策人 Decision Maker
) d6 c$ q$ Y: ^投资人 Investor & M" i# \5 A! p9 d
股东 Shareholder
! Y- d. ]7 n' o! J, g5 c4 f债权人 Creditor
0 V8 D, g5 b8 K( W# S B O0 H财务会计 Financial Accounting
8 w `- G3 V! J ]& Y管理会计 Management Accounting
, n, V* x8 c# r1 a$ p成本会计 Cost Accounting
6 |! {) @& Z8 V0 M' H `$ ]私业会计 Private Accounting 5 C% w& c* J) D% y% z/ ]
公众会计 Public Accounting
* Q/ ?& t( E. q$ s7 Q注册会计师 CPA Certified Public Accountant 7 r+ k$ h9 l/ B8 @5 ]
国际会计准则委员会 IASC
- g* E! o6 U/ W8 `& \美国注册会计师协会 AICPA
* v; v! q J, ^财务会计准则委员会 FASB
/ r4 z. Q" p1 b/ Q9 o管理会计协会 IMA( g& ^. j4 z" v( x9 [6 E
美国会计学会 AAA 7 g% {; N: ^# H
税务稽核署 IRS
- H3 y( M6 f; [/ J7 n独资企业 Proprietorship [3 Z9 Y/ x& l" W9 Q! F
合伙人企业 Partnership - ]: k) \$ s3 \, _* h) p6 S
公司 Corporation
- v0 z" n6 x) C" u会计目标 Accounting Objectives
) G' O5 t& s+ y9 q会计假设 Accounting Assumptions , M: y/ l8 R$ b
会计要素 Accounting Elements 6 T( K, X) A) k: n9 v2 J
会计原则 Accounting Principles
' h1 @5 L$ y( C) ?. x* }# ^会计实务过程 Accounting Procedures , W5 ]" l9 e1 P- t" G! h4 e1 T
财务报表 Financial Statements $ Q) M- M; D o7 M- Q# M3 @
财务分析Financial Analysis
p3 F, E+ Q4 g4 b- e5 D) S会计主体假设 Separate-entity Assumption 9 Q2 T5 [) T& d. q
货币计量假设 Unit-of-measure Assumption " c2 P6 q: W* _* l* s0 ^4 k
持续经营假设 Continuity(Going-concern) Assumption
8 ?9 j2 p5 v' z7 J3 \- h会计分期假设 Time-period Assumption
- E( P/ l! M) x. g: z资产 Asset
1 h+ Q) A! T% y负债 Liability
2 {2 U- b' n$ _1 V; O; P业主权益 Owner's Equity . ]% D- X% q/ f0 s5 i. q0 E
收入 Revenue 2 m" A1 i3 V: Y
费用 Expense
% h+ B0 i# q7 L% C; P收益 Income ) j' J; ?+ d& x4 j! Y. K/ d
亏损 Loss
( [, u* Q! y7 K3 m# A0 B历史成本原则 Cost Principle & R. l! l. N" C A/ z' m8 s4 m5 e
收入实现原则 Revenue Principle
2 x4 ?. H/ t- \6 f配比原则 Matching Principle
& n7 |1 G2 s6 H2 s l7 q) C+ x全面披露原则 Full-disclosure (Reporting) Principle
' V% Z& W3 n; l k* V# V' N7 W客观性原则 Objective Principle
6 H, L+ S3 \) S一致性原则 Consistent Principle
# ]3 j% }; B7 [$ n& y可比性原则 Comparability Principle - ^4 m& E; q4 `7 c6 W) f5 x% l9 }* O
重大性原则 Materiality Principle$ S# R( r4 V5 H4 P7 g( w2 u- K
稳健性原则 Conservatism Principle
7 S* g$ j" l* _, V权责发生制 Accrual Basis
8 Y1 ?- W7 o) {" @+ W8 Z- e9 f" Y# ~8 z现金收付制 Cash Basis
# u+ ~( P1 c2 L+ L, {财务报告 Financial Report & o1 z" e/ `- K2 V0 u9 q
流动资产 Current assets
6 a( X" r2 e- t5 O: |流动负债 Current Liabilities ! w8 {$ v# U# r* f% b
长期负债 Long-term Liabilities 0 k8 m; ]. G; _' v+ v! ~- x: W
投入资本 Contributed Capital 9 a" k8 b/ q5 b! a. s+ Y% g
留存收益 Retained Earning' l0 U. \) W5 z3 u4 I2 h" }
& c- e, G4 X3 Y- h0 S5 U
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（2）会计循环 ! f" \/ f3 g/ d6 _7 K2 Z
会计循环 Accounting Procedure/Cycle
6 D) H: O* v9 E# t( H7 y会计信息系统 Accounting information System
, g' v' a9 ]+ }/ L( S& j C帐户 Ledger
) C# ]# {* W9 t0 c! U4 t+ n: x& b会计科目 Account
% o: }, q3 k. m' Q4 [& c会计分录 Journal entry 2 v9 F- V4 e- S( e5 n
原始凭证 Source Document 1 I1 N# {5 ^$ @3 d+ Z! y3 T1 n
日记帐 Journal . k* b! ]+ ?; p, f7 f
总分类帐 General Ledger
* T; Q3 [7 R- y. X! m4 t明细分类帐 Subsidiary Ledger 1 E* L' W4 B9 ^+ C, i+ F. r
试算平衡 Trial Balance 8 w) Q: t* m8 M- F
现金收款日记帐 Cash receipt journal
/ p" O+ _! D/ o2 H+ x( c& N* n现金付款日记帐 Cash disbursements journal
" ~7 v& b* r0 g* F9 o; o销售日记帐 Sales Journal * `8 {7 N) w n
购货日记帐 Purchase Journal
0 F' _* l. P# H7 k+ Z* b8 K普通日记帐 General Journal + B5 Z% F% H& b1 v4 b0 [9 o5 i
工作底稿 Worksheet
# C8 j- E% d" _调整分录 Adjusting entries
$ e' l! C2 \4 Y0 t, J8 U4 E, P结帐 Closing entries 9 W( T7 |- e, v: k; U! o' G, ?
9 d: `$ G4 U) l6 @/ a+ r
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（3）现金与应收帐款 & N: t( B" y) I/ {' M- y7 h
现金 Cash
# B: U7 [4 a0 R, ?: Q银行存款 Cash in bank
2 `% R, t6 f* G# m& \# J库存现金 Cash in hand ( q" C/ x& n$ K
流动资产 Current assets
0 |& J$ e5 n; [7 @$ R& S0 L偿债基金 Sinking fund
& ~% b7 o+ r X% u/ a" `5 X6 l定额备用金 Imprest petty cash
, a; U/ r, q- j$ q% w* G1 g支票 Check(cheque)
& N. x1 \; | H( _银行对帐单 Bank statement 2 R8 z6 A0 c& R0 a: [; h( @! k/ z% V
银行存款调节表 Bank reconciliation statement $ @1 Z( Q$ n4 m# }5 F' n: K
在途存款 Outstanding deposit 6 w; u& p$ J, p- d: [& x
在途支票 Outstanding check
4 U2 \' J/ o I应付凭单 Vouchers payable
( M9 ]' P) n9 N* |$ O应收帐款 Account receivable
# ~+ l# ^; `. x应收票据 Note receivable 5 M9 ~- ~7 y0 M: D# p/ m
起运点交货价 F.O.B shipping point 6 P/ X8 P7 B6 D- S" T
目的地交货价 F.O.B destination point # s/ h. d/ k& r) b ?/ r( T$ M
商业折扣 Trade discount 7 s2 s0 z4 |! N9 R: a6 x
现金折扣 Cash discount
! m* T/ K2 m/ y7 C- }, ?8 t* M9 S销售退回及折让 Sales return and allowance / q4 _3 N7 [2 Y% E q% J' y
坏帐费用 Bad debt expense % O$ T: {) U' z* ]* `9 V
备抵法 Allowance method 8 E- n6 O% {) A( R$ n/ l' \
备抵坏帐 Bad debt allowance
& y$ {( }; [4 L+ V% o+ b' t! T损益表法 Income statement approach
. O, t' f0 i1 j! v; W资产负债表法 Balance sheet approach - J9 S# c5 N( D6 T
帐龄分析法 Aging analysis method 5 X6 b" v: G! Y$ z
直接冲销法 Direct write-off method ; C0 C- z9 K4 s% U
带息票据 Interest bearing note % q% A; G2 b5 |7 n& B
不带息票据 Non-interest bearing note
" o5 h5 _$ t" ?% @5 j$ V1 ?出票人 Maker
: j4 A2 b) O: X! C( q; D0 P受款人 Payee ( x1 r% |1 ]: u- F. c
本金 Principal : a( G" D. V2 \
利息率 Interest rate
J8 T* E( P$ A. \' j8 y到期日 Maturity date 7 b+ C+ L8 ?& S9 K0 v- z% V2 A9 G
本票 Promissory note
% w# f; m' |* c; V( `贴现 Discount " z& u6 ^8 B. d7 t3 t: h: T+ n+ s
背书 Endorse
4 |- E B& C# h9 }7 X5 k- Q1 O拒付费 Protest fee / q, g3 A" E3 V0 j% I, e8 V
3 s7 o* G. j1 \9 T( \------------------------------------------------------------5 s, U) t: I0 T, x* ], a! s
（4）存货 , [9 a ^( y9 T' G* [
存货 Inventory
2 q# D0 S7 q, S! B$ G6 c( I商品存货 Merchandise inventory
! ^* z2 [: v; H' C产成品存货 Finished goods inventory
$ |+ N9 c5 w2 m/ \1 _在产品存货 Work in process inventory
6 ^3 r, ? k, P" \; ]7 n, B原材料存货 Raw materials inventory ; Q) V/ X3 p, L+ Y
起运地离岸价格 F.O.B shipping point
) y7 U) M' p7 Y$ n8 p, o. D- U目的地抵岸价格 F.O.B destination
2 S4 Y" Q6 C$ _$ v. [ a# H1 G+ Y寄销 Consignment & x1 e' _+ r! t" u. B& I, C
寄销人 Consignor
/ c8 c7 |! T+ h6 `承销人 Consignee 6 ?5 v( Q$ F5 r/ F
定期盘存 Periodic inventory ! O5 v% o) _" |
永续盘存 Perpetual inventory" v8 }. z9 X9 \6 ^- k9 f5 }- n
购货 Purchase
/ r4 ]' @7 m; R购货折让和折扣 Purchase allowance and discounts
, _+ T4 g7 I& Z* k2 Y: ]: _) D1 u存货盈余或短缺 Inventory overages and shortages
0 p5 P* l9 k7 Q5 I9 @. W分批认定法 Specific identification . U& y& g7 E! y) P# d# `
加权平均法 Weighted average
o/ Z$ o1 z. _- C先进先出法 First-in, first-out or FIFO : r4 R9 L$ g; j2 `. Z
后进先出法 Lost-in, first-out or LIFO
, J0 g4 i) V% i移动平均法 Moving average
; e' ~$ W0 k& }, ^9 d6 u+ p成本或市价孰低法 Lower of cost or market or LCM
) m! l* R1 E: a! r市价 Market value ; }6 B1 \* a9 G
重置成本 Replacement cost : v! Y6 K0 K+ |, g2 @# [
可变现净值 Net realizable value / w y; O6 P+ P7 Z1 P
上限 Upper limit
2 F7 t1 O/ u. z* K; u5 n下限 Lower limit
3 @/ U+ t5 D( z" |毛利法 Gross margin method
0 I/ Y6 q: o9 e; W' e零售价格法 Retail method
& H. p- |; W3 q0 k. u% t7 M! V成本率 Cost ratio 7 B& t9 ?6 B$ R- s$ ` B* j
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6 Y# ]) S" y" m+ a# s, L（5）长期投资
) C7 C( u. T- ]/ y0 y9 E [9 h/ P+ I长期投资 Long-term investment 0 Y- h( [% |( }3 L6 ?# S3 F
长期股票投资 Investment on stocks # z# U% A% R, m/ E B/ e; P) M
长期债券投资 Investment on bonds ( D0 n- z; C' I
成本法 Cost method
# h* U1 J" J9 N& p* J5 s权益法 Equity method
) y" l s/ @* b, {0 N合并法 Consolidation method
$ U. m% q5 n7 ^7 S股利宣布日 Declaration date
2 T8 h% H/ v2 E3 d v0 f股权登记日 Date of record ! G$ G C. r, s5 H
除息日 Ex-dividend date
7 I" S. Z1 n- f( A# I$ K付息日 Payment date
& _3 g; s7 S+ x债券面值 Face value, Par value 9 V, U% |8 N! p3 [7 E
债券折价 Discount on bonds
. F% E3 C$ M6 s) l0 N债券溢价 Premium on bonds
! f4 J, J3 x+ ?1 q, W$ [票面利率 Contract interest rate, stated rate
& Y' \9 n2 l& ~, @市场利率 Market interest ratio, Effective rate
4 B. T |% t7 g: A! t9 T普通股 Common Stock ' P7 b7 P1 [: O1 }
优先股 Preferred Stock
- A7 q+ o2 @) \8 s现金股利 Cash dividends % T' x- Y* R. R% t" y
股票股利 Stock dividends
|: w4 R' V% R4 Z1 G6 H清算股利 Liquidating dividends
* Y7 @& H) {/ R* o; j4 K: T到期日 Maturity date + s( a' V0 p' \$ w7 T
到期值 Maturity value
( {& J: f( \" W" d1 s/ D6 w; U直线摊销法 Straight-Line method of amortization ( T# i% d H$ B. B/ B4 x& Z
实际利息摊销法 Effective-interest method of amortization
% q. ]" P$ {) x9 w- F
z& m# U E1 m- ?% m" e0 H9 J( n& L---------------------------------------------------------
# M1 n+ J9 C9 g+ j（6）固定资产 9 U8 ?9 o h) M2 N% q8 ~
固定资产 Plant assets or Fixed assets
O. ?7 r& p" r原值 Original value
! q4 u. R s# d' G1 D$ Z/ h3 @3 }预计使用年限 Expected useful life
6 E* r1 l2 ^& b0 U6 b! e预计残值 Estimated residual value
) U; V5 I5 {+ h8 H+ e% u9 ^折旧费用 Depreciation expense
# |* ~4 \; H0 l6 ^9 t累计折旧 Accumulated depreciation 6 f' ?# i1 [7 i+ |, v8 p0 o. P* J8 H
帐面价值 Carrying value
' c* E/ m+ E" a. O2 |2 v9 I& _, o: ~应提折旧成本 Depreciation cost ; Y7 m3 F2 d; k1 ?: n4 d
净值 Net value `& O; U* T( c4 e
在建工程 Construction-in-process 6 o) S" A8 C" K5 U+ D- V
磨损 Wear and tear 4 H9 y$ W+ r$ y; a( ?
过时 Obsolescence
Q7 u8 w& D. U- f- |. g% a3 V& R直线法 Straight-line method (SL) , p; L6 e# P2 d# _2 G
工作量法 Units-of-production method (UOP) 5 w. I8 P' j, ]. O( L7 }* Z, J/ ?
加速折旧法 Accelerated depreciation method ) ]6 {4 {8 L+ Y4 o% \2 n! ^" H9 |
双倍余额递减法 Double-declining balance method (DDB) - `7 y8 Q1 i; Q/ e+ V& C& Q8 C
年数总和法 Sum-of-the-years-digits method (SYD) 3 Q, u% w" B, [# r; C( N
以旧换新 Trade in
: R) x: d1 u) k5 V0 V' ?+ v经营租赁 Operating lease / {$ {9 C7 G+ j3 K. ~
融资租赁 Capital lease . j6 e9 ?" S; f2 D! \5 D
廉价购买权 Bargain purchase option (BPO) ) S) h" m+ I. [$ j9 [3 L
资产负债表外筹资 Off-balance-sheet financing 0 C4 c1 \- k1 @/ ~0 u
最低租赁付款额 Minimum lease payments3 i( q, u* v* h" J
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2 N& \( U$ l2 M9 J% ? v（7）无形资产
& m" |* G0 T* T% Q无形资产 Intangible assets
: |- B: b6 F& g& H8 {专利权 Patents 8 z+ n) ~' W( Z7 k0 T* x
商标权 Trademarks, Trade names & I. }( _+ ^2 T0 G4 |
著作权 Copyrights ' j# z1 H, S$ u' \8 c
特许权或专营权 Franchises - M" ?1 F0 H1 q6 s% B7 t
商誉 Goodwill . ^2 k! J! @* Y8 N9 X+ i& n" P6 K
开办费 Organization cost
, T5 j& @2 o- s1 `( V租赁权 Leasehold 7 \$ z+ l3 l( H% g# _
摊销 Amortization
' A# h4 E: C6 S8 ^ R--------------------------------------------------------
, P8 [, o. I; ^（8）流动负债 / H: ]& t2 s) q& u$ ^
负债 Liability 0 t5 f* I& l* G2 F! x
流动负债 Current liability % W( `" l. m( w. l- Q/ g# s
应付帐款 Account payable
7 L6 E( b# z4 J; |( T应付票据 Notes payable * ~' G/ T8 ?1 Q
贴现票据 Discount notes
) x- o, D* ~, R- i2 G长期负债一年内到期部分 Current maturities of long-term liabilities
* X: c: E" E& }! l U: _应付股利 Dividends payable
. K# d/ @9 A; H% l8 E C预收收益 Prepayments by customers + h( V; i; m; \/ v$ i! ^
存入保证金 Refundable deposits
: y7 V8 _, I) o/ \ M1 u应付费用 Accrual expense
/ I/ b" L, h4 S! Q3 H- A增值税 value added tax
7 l3 ?8 C* L0 |6 A) ~( d" z营业税 Business tax
" Z7 D @4 C! f* a( ]应付所得税 Income tax payable
+ R2 s6 |/ X2 m3 q- d& G; D6 {应付奖金 Bonuses payable & B% f# d6 z( W' o
产品质量担保负债 Estimated liabilities under product warranties 8 T1 D& G* l4 Z
赠品和兑换券 Premiums, coupons and trading stamps 8 t4 U: k* U5 F+ o, a8 Q
或有事项 Contingency : `6 P+ G# ^& _+ F* S
或有负债 Contingent $ u3 X5 K* I$ w: y: R: f# w
或有损失 Loss contingencies
! k7 c& L% e& [# n8 u% O/ f或有利得 Gain contingencies / _& c' A3 U$ h' z4 n
永久性差异 Permanent difference ( q# A4 ]( B( ~0 Y3 d R
时间性差异 Timing difference 7 o: d- ?" D+ R% K7 C$ v
应付税款法 Taxes payable method
3 U! h" A; f, t( h+ ]& k纳税影响会计法 Tax effect accounting method
- o8 v5 H* y: s9 j递延所得税负债法 Deferred income tax liability method 1 {% l- p" S* h" J" [
# e4 G! H/ e8 C( t
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（9）长期负债
& i( U7 M) {% E( P B) E4 {: W长期负债 Long-term Liabilities
% p4 g H, W$ I应付公司债券 Bonds payable
# a9 D" _1 c1 H6 F9 l% U5 \有担保品的公司债券 Secured Bonds ' W* Q# ~, I- a: C& A
抵押公司债券 Mortgage Bonds ! u5 y# a* f- A5 t
保证公司债券 Guaranteed Bonds ) @ L# F/ v, [2 q" J
信用公司债券 Debenture Bonds
- [- d% ^8 E( B7 ]3 t' Z& Q一次还本公司债券 Term Bonds 8 I5 Q* i: ~ } ~
分期还本公司债券 Serial Bonds 3 s/ P+ J6 A* O8 e
可转换公司债券 Convertible Bonds & [* N& X' x8 l& f
可赎回公司债券 Callable Bonds
( \1 Z2 {$ g% `) ^4 D: I _4 Y) s可要求公司债券 Redeemable Bonds . r6 B6 y8 A7 U7 }
记名公司债券 Registered Bonds
2 @& E/ b4 c5 }0 u7 J无记名公司债券 Coupon Bonds
& |8 n: ^- r8 i5 g; C* C% S普通公司债券 Ordinary Bonds
" H; V4 ~" `& w5 B4 f5 o4 D收益公司债券 Income Bonds
& i7 u0 L$ |* f; [: r3 ]3 z: T% x名义利率，票面利率 Nominal rate 4 r/ p- w) m* @: e
实际利率 Actual rate
! E! ^2 e* Y' ~; U4 e, g8 W" Z有效利率 Effective rate 2 Y$ a4 U" j# {: k! L$ r
溢价 Premium 4 A# q- b& o6 M) l
折价 Discount
1 k) a5 N* U( R7 L/ V8 f/ }# N9 @面值 Par value % z/ b' V0 L% y) l3 C9 m
直线法 Straight-line method . e# E) A% y1 t4 e3 p
实际利率法 Effective interest method
4 s) T/ }- x5 i# R2 @到期直接偿付 Repayment at maturity 0 M. s W d0 T: N* }2 u; \6 `, l
提前偿付 Repayment at advance
& p" ^+ B0 a1 x0 ?1 @/ h0 h偿债基金 Sinking fund & M: `1 j0 \! N4 \
长期应付票据 Long-term notes payable
/ @9 D, K& Y* c# N, i+ E% `抵押借款 Mortgage loan1 o6 V4 r5 L0 L& y
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. @/ o- F- c8 t# {（10）业主权益
6 {2 A7 @8 r& V" l权益 Equity
, y& X: B5 `% e+ X; H( p& ` O业主权益 Owner's equity . t; N4 g7 u. z% h
股东权益 Stockholder's equity / F2 b' m' t- Z6 R! d$ P
投入资本 Contributed capital
- N R" p3 H, l3 r2 ?5 O9 R6 F# I缴入资本 Paid-in capital 1 |9 F& g3 u) k! \6 Z, K- `9 f
股本 Capital stock
7 x* S; d9 \; d资本公积 Capital surplus ) z) m8 Y% d$ X
留存收益 Retained earnings , S7 F0 j7 w3 Z" z
核定股本 Authorized capital stock ' d1 @# h4 t( A. V+ }# A# o q
实收资本 Issued capital stock
1 C- B" |. e7 e- c" J* H9 T6 [/ u发行在外股本 Outstanding capital stock ' b8 }; c5 d8 h4 y+ l0 p+ x
库藏股 Treasury stock
( _9 q( @* u7 s, k6 U普通股 Common stock 7 @7 w& W, u1 p0 H( Q
优先股 Preferred stock 9 c& t3 u7 z$ A s7 i8 \
累积优先股 Cumulative preferred stock 0 S3 S1 J0 }5 Y1 P
非累积优先股 Noncumulative preferred stock
; v; b/ g1 C. C4 D+ a( r' k: B完全参加优先股 Fully participating preferred stock 5 c- V6 |- N8 C: O. z6 `
部分参加优先股 Partially participating preferred stock
& ]/ Y& z q( ~; J$ [" z c0 i8 A非部分参加优先股 Nonpartially participating preferred stock
8 o. x# }( i& c3 y2 Y现金发行 Issuance for cash 1 U# k" D9 K# F g
非现金发行 Issuance for noncash consideration
3 G! t/ f$ u# e" Z股票的合并发行 Lump-sum sales of stock $ `. G8 _ u- N8 @
发行成本 Issuance cost
# [$ E) T# ^' r1 c9 T成本法 Cost method
- K# T2 T2 G$ x( M8 G7 U' m" f面值法 Par value method ! }' a d) |2 ]$ j
捐赠资本 Donated capital
; n- M. k! F$ ?, G4 @8 \盈余分配 Distribution of earnings
* D; I' ~, Z" g$ K0 z股利 Dividend ' F+ i$ R3 T6 |7 K U
股利政策 Dividend policy
9 h& a9 o& ~6 d, t6 w. |# Q2 I宣布日 Date of declaration 3 y3 s$ K% V* H* W
股权登记日 Date of record : O2 w8 ]2 h2 Z1 T
除息日 Ex-dividend date
7 s8 c; e' e" t+ R股利支付日 Date of payment 6 n. c3 A. j3 }& s- L
现金股利 Cash dividend
) y- I; f# ] j: |2 a股票股利 Stock dividend
$ X) F9 N4 d% |( i: ^/ g- [拨款 appropriation
. r" c8 i2 h& u------------------------------------------------------------: d! [* H+ K2 W$ Y4 _$ X
（11）财务报表
' y8 k% a" r; o+ [1 p) o8 p财务报表 Financial Statement
% p+ _; P( F3 I" w资产负债表 Balance Sheet
9 y5 C- u0 |+ i2 c收益表 Income Statement & E F3 J6 I: s8 o& V
帐户式 Account form
. C/ T: W" y4 v- D9 r1 F报告式 Report form ; W! u6 L: H* t
编制（报表） Prepare
% ?! `6 w( l' I/ E工作底稿 Worksheet ( H4 s8 j& C2 A& Q
多步式 Multi-step 2 _# H) {/ y4 J8 |# p1 V% N0 P* |
单步式 Single-step 2 ]# F4 j/ T6 `" H/ g0 I
-----------------------------------------------------------# W8 O! t$ S# T3 P* W; { `
（12）财务状况变动表
+ o4 s- ?1 g% G, \2 }% f财务状况变动表中的现金基础 SCFP.Cash Basis . a/ {8 T8 z' y# i# R! E0 E* K; e4 b
（现金流量表） 9 G- e. K7 D+ O. h* P% w
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
/ Q' `' `5 Y, \: l2 V（资金来源与运用表）
* J: V* I' a9 k" B& P, g+ T营运资金 Working Capital 2 z/ g9 D) V" @
全部资源概念 All-resources concept
7 }; a2 V- j; I8 `) _- w/ i; E/ @) B直接交换业务 Direct exchanges / Z; k' _3 s% l: z& a" f
正常营业活动 Normal operating activities ) `( U* D. z" R* I, L
财务活动 Financing activities ' q' ^) V! M) N! ?( _
投资活动 Investing activities 4 P+ C2 D$ z# i4 a* T+ t
-----------------------------------------------------------
6 ?0 H7 L$ D# L+ e（13）财务报表分析
6 k' q8 s7 G$ S* k财务报表分析 Analysis of financial statements , B- F" G7 S; }
比较财务报表 Comparative financial statements ! ]. z. H1 v6 u. }2 q7 _& O' H
趋势百分比 Trend percentage
m" X( O; u" H, Y( H- V0 N4 s比率 Ratios 6 C; _ Y2 m8 v
普通股每股收益 Earnings per share of common stock V# i7 n" j& V4 c( b
股利收益率 Dividend yield ratio
$ m2 c& O4 U9 ~$ {+ q$ o价益比 Price-earnings ratio 8 j! n% v/ D4 {+ c$ r
普通股每股帐面价值 Book value per share of common stock
; n, T# ~8 a' B4 x- N+ G/ Y资本报酬率 Return on investment + C+ J( M. J6 R. m P
总资产报酬率 Return on total asset
; W4 X w3 P" |& q- [& K1 e债券收益率 Yield rate on bonds
8 E% Y7 l) p* {. ?1 U# y) Z已获利息倍数 Number of times interest earned
; P7 q7 G+ e! @0 ]8 e7 r2 X债券比率 Debt ratio 3 J- A/ Q! N) ~: D) F
优先股收益率 Yield rate on preferred stock
4 [0 s/ q, T7 n( F9 W# x, ^营运资本 Working Capital , F1 \) K. _2 m
周转 Turnover
/ {) A; b/ X1 P+ m2 k! W存货周转率 Inventory turnover ; O4 |; p& r. `: B+ u k
应收帐款周转率 Accounts receivable turnover
2 q, F: W6 Z# E+ p流动比率 Current ratio
, g% T4 u$ ?; `速动比率 Quick ratio
8 B$ L# X) Z* k7 {: M酸性试验比率 Acid test ratio4 K" a! Z N! |/ S; z. u* z
------------------------------------------------------------ `* `' ]* _/ T( U6 b8 s1 `
4 A/ ?% p7 z4 Z0 I# @( d& ?+ }（14）合并财务报表
2 m8 _* }. o# j3 H* b' a4 m _合并财务报表 Consolidated financial statements
/ g$ q' m. L4 R! D% Y吸收合并 Merger
. y" P5 a. y9 [创立合并 Consolidation : F8 |- K8 M" e( C; r; M
控股公司 Parent company
9 i& V" d+ i+ n/ r' M4 M) ~附属公司 Subsidiary company ; n: s1 i2 }6 r2 i- m" i n
少数股权 Minority interest
) v8 c; X6 c# ?1 R3 C权益联营合并 Pooling of interest , u: b5 i ?* `- a( `9 B) ]
购买合并 Combination by purchase
% f. M4 l2 x/ G0 ^' N ]权益法 Equity method
2 r- U7 l& y/ B; z& M成本法 Cost method + d3 k% x9 m9 D% f; ^; | ]
5 Y. p$ `8 F" I5 z: o------------------------------------------------------------9 g9 C. t/ c% ?3 i/ u
（15）物价变动中的会计计量 - ~5 g; |% K0 ~# F
物价变动之会计 Price-level changes accounting 0 a- {- F" \4 W' c( R' r/ l2 m) q9 J
一般物价水平会计 General price-level accounting 1 E1 l/ K! o( b f2 _' I
货币购买力会计 Purchasing-power accounting 8 n3 w* b) ?( i* r
统一币值会计 Constant dollar accounting & Z$ [# g. K5 ]# K4 n
历史成本 Historical cost
- b6 J+ M& H( X现行价值会计 Current value accounting $ Z0 Q; o; R$ s& y8 A G
现行成本 Current cost
' P" D' S; j7 G* C( V1 V3 L重置成本 Replacement cost 6 @, L) X* `" Q' h( u! q$ ~/ o
物价指数 Price-level index
0 e* y6 y0 U5 u. o国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
0 Q' m+ ` a, _: f消费物价指数 Consumer price index (or CPI) . T# _' a" v g9 _' G( ]
批发物价指数 Wholesale price index 3 p1 D. ?. T$ R3 `% l$ ]
货币性资产 Monetary assets
4 `( F! n' e; T! w( p货币性负债 Monetary liabilities
- H! T0 Q! w3 @! p货币购买力损益 Purchasing-power gains or losses
& _; H' K/ X. v6 b$ t% \& ^5 u( t资产持有损益 Holding gains or losses
* G0 B+ |6 @3 \8 \+ ~2 L未实现的资产持有损益 Unrealized holding gains or losses
' d9 m3 s! a8 O% O2 b( n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
