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（1）会计与会计理论
$ h2 c9 S) j- J: |; m, `: g! X; f会计 accounting
1 z2 O( w* n/ T. f- m决策人 Decision Maker
" n" k" w& B$ W* w6 U/ h3 ~ d) h投资人 Investor 1 G3 R) M7 d: U$ W- l" P
股东 Shareholder # R! T2 S/ B) m3 I9 |
债权人 Creditor
$ l/ L! z& v$ X. C; I* d9 c' L1 Y财务会计 Financial Accounting
9 f3 q% U( _# \$ q* n- {4 C$ H管理会计 Management Accounting
5 \" h2 [' ?. ~, F. h. j6 h成本会计 Cost Accounting
2 L+ w; X5 B' U' P: V: D9 H私业会计 Private Accounting
* I. s& S. P% ~2 q) T8 i: ]公众会计 Public Accounting ( P: `) a4 J( B) V
注册会计师 CPA Certified Public Accountant # W: k5 G4 \ ?
国际会计准则委员会 IASC 8 P4 o0 x( Q% s3 D: l ^2 c
美国注册会计师协会 AICPA
, @9 g& R' }! L! R" {/ p& S O财务会计准则委员会 FASB , Z% H: L: I& Y; e3 C4 K
管理会计协会 IMA. i; k, u, E9 p, }
美国会计学会 AAA
0 d- {) O/ H3 E4 U) v: H5 M税务稽核署 IRS
! Z: F6 d8 m3 e- R3 d; ~独资企业 Proprietorship
6 N. I0 W5 z. K$ E7 Z6 x; Q- v; [合伙人企业 Partnership " F( O- ]4 U, ?2 V9 _
公司 Corporation " @5 `4 y, L4 Y7 p/ Z! M2 G
会计目标 Accounting Objectives
( X6 T! k, _9 Y2 Z会计假设 Accounting Assumptions 0 J9 M1 W" S7 e* V3 z% ]
会计要素 Accounting Elements / f r" Y( F! ~) T! ^
会计原则 Accounting Principles
) E- t% g; M& t$ n会计实务过程 Accounting Procedures $ m) b8 {0 q0 T
财务报表 Financial Statements 6 d ?2 L/ M w* J" J
财务分析Financial Analysis
" k- O# \* E9 t8 R' Y3 z5 }会计主体假设 Separate-entity Assumption
% r- e! r; a$ [+ _货币计量假设 Unit-of-measure Assumption ' d, |6 d3 K$ |
持续经营假设 Continuity(Going-concern) Assumption
7 c3 s( R4 ^! S5 u5 g$ ~9 `* T# Q会计分期假设 Time-period Assumption % g3 I* y0 f7 x: D" u
资产 Asset
5 Y# \: r, P( S! r+ ]: B负债 Liability
, H$ K- l: F9 V" R3 I6 t) [2 e业主权益 Owner's Equity
/ N- r3 L0 K* D7 G. A) x' X收入 Revenue % d2 q1 P' n* p; V, g
费用 Expense
1 i5 U7 c; D- |: {) v8 r/ }/ ]: s/ o收益 Income & F/ n+ `+ A1 ^8 N {+ ^
亏损 Loss - s- S+ G5 d" s9 K6 y5 D
历史成本原则 Cost Principle B U h* k+ m; h5 u2 m
收入实现原则 Revenue Principle
! F; q$ y$ m' ?配比原则 Matching Principle # V5 h s5 B3 r# {7 [9 A" G
全面披露原则 Full-disclosure (Reporting) Principle 2 S: k3 ?$ [+ K+ h& |
客观性原则 Objective Principle
7 B9 Y- |; j4 o4 c$ H) O6 h! k一致性原则 Consistent Principle
. [+ E* o- ] Z- Q: E可比性原则 Comparability Principle
7 v/ p% J" g Z2 i: c' L) s重大性原则 Materiality Principle
9 n$ j% O9 w2 ~% o3 R2 _0 v稳健性原则 Conservatism Principle 7 T2 o2 g6 H& F7 X/ }/ w0 v
权责发生制 Accrual Basis * H9 F, A3 s, T" z, S' ]
现金收付制 Cash Basis 4 l7 ]$ O: n0 e3 u
财务报告 Financial Report # [: y. b) _: X! }. n# a9 `" y
流动资产 Current assets
. f i, k' N9 l8 `流动负债 Current Liabilities ) e* O$ K- y$ m; t
长期负债 Long-term Liabilities / x! r. H7 |! M# ~$ K: n& U
投入资本 Contributed Capital 9 k9 U2 L0 W1 ]# ~
留存收益 Retained Earning
+ L4 z8 @ Z, p" r3 t5 S- P& ]: O8 t
------------------------------------------------------------3 m$ M% n+ p) o) s; V0 p4 ?
（2）会计循环 8 b$ X. u8 K7 J7 C* w! Q
会计循环 Accounting Procedure/Cycle : e6 z2 `5 @. i$ ]5 {' Z
会计信息系统 Accounting information System
9 U/ S' p: B! p6 ^0 H( l; t, p帐户 Ledger 4 g2 ^: v5 a& \
会计科目 Account
( d( I$ | F9 {% j% s: Q; a. K会计分录 Journal entry ; l2 p3 v/ J2 _
原始凭证 Source Document
' [; n: y2 q" t' E$ e$ j* v) V% V4 x日记帐 Journal 3 Z/ C) s: }) i* |& L' K
总分类帐 General Ledger 6 K8 y- S( b2 M/ T5 j4 q8 k* Z' l) p) ^9 |
明细分类帐 Subsidiary Ledger
! ?% {% O$ V) q# @7 s1 G \, s试算平衡 Trial Balance
7 O5 W. T+ E. n" I现金收款日记帐 Cash receipt journal
% g5 U' W, P% ^2 c现金付款日记帐 Cash disbursements journal
6 r& A9 k! p% h% Z5 K! Q/ Q销售日记帐 Sales Journal * _+ j& M& w8 [7 C1 G9 X; k9 \
购货日记帐 Purchase Journal
/ H4 n, f6 |5 E; k8 g4 l普通日记帐 General Journal
' y+ B x$ v/ d' L% p& `% B& Q: e9 q工作底稿 Worksheet ) ~* I* b( _0 g/ J4 A: O; J
调整分录 Adjusting entries $ y1 [3 `- f* _/ t- F2 |
结帐 Closing entries
0 p8 z& R" ]! ~/ T1 M, T' Q: P2 ]( J$ _
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/ B7 y9 N4 O9 D3 c& c0 }（3）现金与应收帐款 1 A2 k c! L; L
现金 Cash 7 d5 W8 U; o' K2 s4 V% i& f
银行存款 Cash in bank
% B0 D; ~5 l" P) E- x. n8 R' ?库存现金 Cash in hand 8 @) n& i- Q( V4 C& X+ j+ `
流动资产 Current assets 6 M% W' ? |2 @/ `$ h0 K
偿债基金 Sinking fund
& F! @4 b* T$ b8 `4 G# A; C定额备用金 Imprest petty cash
2 [# C" d5 F5 }8 ?) H3 P支票 Check(cheque)
0 {/ Q) u, R3 ]银行对帐单 Bank statement 2 c% H- ^8 h) a z' C
银行存款调节表 Bank reconciliation statement 6 y/ W0 q7 ?3 c: H' D5 x
在途存款 Outstanding deposit / Q1 e; l( Q3 J6 `3 Z
在途支票 Outstanding check
' m* n# W* H1 F4 d$ o: F* }( s应付凭单 Vouchers payable " t: J( |, Z: L/ X4 ^ ?( z
应收帐款 Account receivable
; ?3 ?2 |) e! C7 Q应收票据 Note receivable
# W6 @! |" e2 R! d; t- X起运点交货价 F.O.B shipping point
+ N' |5 a! _, L ^ R7 ^目的地交货价 F.O.B destination point
~# a) `* G% U商业折扣 Trade discount
0 D2 f* W7 G3 l8 C现金折扣 Cash discount ; h8 p7 _" b: o! G! l
销售退回及折让 Sales return and allowance
# \3 M: ^2 r5 J! ?( y2 A: }坏帐费用 Bad debt expense
2 o* [0 z: u X: ]备抵法 Allowance method 7 Q' b8 u: W) P! ]8 g8 k5 E
备抵坏帐 Bad debt allowance ! `) G% g6 R) O7 c) p
损益表法 Income statement approach 9 u$ n! U/ ?2 L6 e1 ~
资产负债表法 Balance sheet approach $ f4 _( W9 F* K. A
帐龄分析法 Aging analysis method ! m2 ~' D/ Q: ]& F
直接冲销法 Direct write-off method
3 j M9 k$ i( E- ~/ K0 m: f9 U- {带息票据 Interest bearing note - r5 d$ ^7 V: Q1 W: F
不带息票据 Non-interest bearing note
) a& z4 X2 g4 \& e出票人 Maker
' g( e0 s! a6 u4 U( v. L) W& N受款人 Payee
: j! J) W% t p6 x+ a! E本金 Principal
0 O; V. J, C9 \利息率 Interest rate 5 p, q3 [/ l1 H2 S) F
到期日 Maturity date # y1 Q6 a( h# q" H% ]
本票 Promissory note
7 [" p4 p4 E; J' s1 G, p; F) K& c贴现 Discount 7 o Q& ^- B7 t
背书 Endorse $ B) k9 y4 J3 v- M# N8 r0 q0 K
拒付费 Protest fee
# o" X+ s# O+ Z* y/ ~, c# `
! Q7 V: Q; V" o: s2 r+ ?------------------------------------------------------------6 c" ~: w1 ]7 x/ ~% m# y! Z' j6 |
（4）存货
$ w( D: K& b/ e7 m3 |存货 Inventory f* M8 d7 j# Y+ C
商品存货 Merchandise inventory
) z7 R( |1 L" A. y产成品存货 Finished goods inventory 0 B( C+ A9 M9 _0 T; X1 f
在产品存货 Work in process inventory 8 L5 s' p/ K9 h1 U
原材料存货 Raw materials inventory ; N8 N2 T5 n1 K7 q8 ?& G
起运地离岸价格 F.O.B shipping point
/ z4 t, v/ s1 H# V5 ^目的地抵岸价格 F.O.B destination $ E0 L$ M; b7 g* g2 X+ s
寄销 Consignment 1 c! t p; C( J
寄销人 Consignor
- P) V- k2 r; {6 G) o& b4 y承销人 Consignee & J# w7 v8 z8 {. I0 I, v
定期盘存 Periodic inventory
5 ?7 p: h: u! I! \: d: n永续盘存 Perpetual inventory
/ x, p1 F6 i+ {; y2 N- h# f1 j购货 Purchase
# u* i7 m8 q" R购货折让和折扣 Purchase allowance and discounts
# v5 C; f, P* e' l存货盈余或短缺 Inventory overages and shortages
4 W0 h0 ^$ D" Y7 _( {% k分批认定法 Specific identification
3 j8 o3 U) |: ]- x1 b* t加权平均法 Weighted average . Y- ?. ], J, J1 _1 G1 X
先进先出法 First-in, first-out or FIFO ' L, M8 F# L1 S+ d/ M* S
后进先出法 Lost-in, first-out or LIFO
* B3 D2 V/ ]. H移动平均法 Moving average
; O3 Y# J0 S+ n. e$ D3 S# L6 W成本或市价孰低法 Lower of cost or market or LCM
. b. s9 {" E* {3 `7 E市价 Market value
: ^6 v8 C" f' [, Q0 z( f8 L重置成本 Replacement cost " F; k: n9 T% u! B. F
可变现净值 Net realizable value
3 L1 B' Z1 M5 y/ I4 R* _" m上限 Upper limit ; p* o/ z7 L7 p# J
下限 Lower limit ; ]; I$ l- \1 c
毛利法 Gross margin method
0 m3 G# Z( f2 e8 h零售价格法 Retail method ' ~; ]3 U: |2 E4 r! ]7 `
成本率 Cost ratio ( R0 `- z8 ^/ x
+ P G- U0 @& p
------------------------------------------------------------7 s% x! h/ Q" T; P9 @: g7 W
（5）长期投资
) f- ]1 N, ?) W+ T/ C" H: ~9 Y长期投资 Long-term investment % J8 e) m0 M& ]6 K
长期股票投资 Investment on stocks " V0 [$ u( I) G. H( }3 Y: ?
长期债券投资 Investment on bonds " u* H' i y, s h, {
成本法 Cost method
/ _, p2 e7 D$ u5 ?3 M c' |2 _1 h权益法 Equity method ' X3 E6 l6 `* S
合并法 Consolidation method 5 \, Q) m* O1 z) V- T. r
股利宣布日 Declaration date 1 m4 ]$ H" f& R+ a7 h
股权登记日 Date of record 8 u( z! u- J+ E2 z0 x* a
除息日 Ex-dividend date
! ~6 }! x, T' P- e付息日 Payment date
9 l" b8 D* q" @: \* j债券面值 Face value, Par value 7 ~6 ?+ g# r8 [
债券折价 Discount on bonds 0 T) Y7 N/ e1 t
债券溢价 Premium on bonds
7 u" w2 P; Y0 G5 ?1 X9 o票面利率 Contract interest rate, stated rate ( M# v& j0 {: z( P
市场利率 Market interest ratio, Effective rate
: u, f' l" G2 j# T0 r普通股 Common Stock ) ?( `0 |; ]/ R
优先股 Preferred Stock 2 e! F! G& G" a
现金股利 Cash dividends
9 O# G" X0 E1 U( O3 e5 q股票股利 Stock dividends
# \4 }9 K' C0 _% n1 Z0 c清算股利 Liquidating dividends * e: u/ o j) ?' J% \( s
到期日 Maturity date ) B2 c& l2 A% u3 w {
到期值 Maturity value
/ ?3 l9 v' u- `+ U" ~直线摊销法 Straight-Line method of amortization
1 T/ V# h6 m$ i实际利息摊销法 Effective-interest method of amortization
5 a6 h3 o+ I/ p9 a1 \
8 k! M& }5 g! T) U# ~# `---------------------------------------------------------6 ]/ u9 c2 S k' h @! ^
（6）固定资产
7 H- G1 h- N! T' V k4 T固定资产 Plant assets or Fixed assets $ @! f2 i8 L N7 p7 R' y9 j' x p7 A
原值 Original value m& [4 A: L2 X6 l- R5 Q# O7 W' U
预计使用年限 Expected useful life $ q, I; V- g* g; m" F0 g
预计残值 Estimated residual value 1 R# a8 w* G9 J8 I6 q
折旧费用 Depreciation expense ; l. T! J5 ^% W$ I: W
累计折旧 Accumulated depreciation ; D( |5 j/ k9 a; V. v/ P
帐面价值 Carrying value + L7 H: a9 A2 o& J7 T3 J& K6 F6 y0 Z
应提折旧成本 Depreciation cost 0 r3 h0 Y$ f z. c
净值 Net value
, O2 ^ j+ k: c3 X在建工程 Construction-in-process : \) O1 X: S- W
磨损 Wear and tear 1 U' w' _3 c# C' B
过时 Obsolescence
$ n# p7 o& C7 r& H: L直线法 Straight-line method (SL) 8 K4 z; X8 `$ V! ^( j+ @
工作量法 Units-of-production method (UOP)
. y! K/ k$ p j& N* f加速折旧法 Accelerated depreciation method
; }9 r' N1 o+ w* y4 w; o8 y$ z) j双倍余额递减法 Double-declining balance method (DDB)
/ E& |5 V. v6 \2 w0 H( u3 U年数总和法 Sum-of-the-years-digits method (SYD)
1 ^$ I7 m' d3 S0 L9 O# i- {" u以旧换新 Trade in
2 l+ A8 |1 m$ ^% R# r% A经营租赁 Operating lease
+ z* L' f/ K) T* P融资租赁 Capital lease 7 o! o" l) l- v9 k) h b* }
廉价购买权 Bargain purchase option (BPO) 5 i/ l- Q. d2 Y2 c1 h
资产负债表外筹资 Off-balance-sheet financing & }1 C* Z: q, S/ x; q
最低租赁付款额 Minimum lease payments, U6 _; r0 B1 V d
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+ ]- q- R+ U9 y( Q. }（7）无形资产 3 W3 W/ x0 ?, |' ^" {! y
无形资产 Intangible assets
' J! w& _ E+ g3 r ]专利权 Patents 6 ^! j: D7 n8 E5 i+ r* q, ?6 }3 ~
商标权 Trademarks, Trade names & u5 x r5 A8 Q: w
著作权 Copyrights % q9 o' Y$ t* l; v6 z N
特许权或专营权 Franchises 4 h0 C: N# h2 V" B3 N
商誉 Goodwill
% w/ a& X( T$ o. _ n$ F" A2 ?开办费 Organization cost 6 d+ n3 g* k; t6 Q4 N+ i$ \
租赁权 Leasehold 0 q( _- A% i! Z2 y% k6 T
摊销 Amortization
" L& z9 w2 o% l0 P6 D9 P# Q--------------------------------------------------------! a: f- Q$ j2 I
（8）流动负债
4 J/ x0 H: ]2 {负债 Liability 6 Y" i& ^2 [( E" |0 D2 C) A6 m( X
流动负债 Current liability
n1 F' r# U0 F/ w应付帐款 Account payable
3 N2 S, V, d% f6 c+ q5 R+ z% s应付票据 Notes payable
) i0 C+ u4 ?3 D贴现票据 Discount notes
+ w4 b7 [. G3 h, M3 P长期负债一年内到期部分 Current maturities of long-term liabilities
5 Z! p2 }1 g% N! F应付股利 Dividends payable
* O: R0 V! B8 g/ O Z4 g5 G预收收益 Prepayments by customers : I& W! S/ S' z& o
存入保证金 Refundable deposits
/ B; I4 Y7 g/ g z7 J, f应付费用 Accrual expense
7 r" r8 f, g, v增值税 value added tax 5 G$ h7 ] k. o: e0 i; _
营业税 Business tax
6 r) j. p5 P. m( W+ A) ~. Y' ~0 H应付所得税 Income tax payable
* l1 }2 Z) U2 t K. n应付奖金 Bonuses payable
3 k' J* ^8 Y4 n% |8 @2 g* K1 t产品质量担保负债 Estimated liabilities under product warranties ( L7 K! x. r9 S x5 m/ B" K
赠品和兑换券 Premiums, coupons and trading stamps
4 f' m( ^+ Q5 O# T5 P3 }3 t或有事项 Contingency 1 N* M" F1 e- m1 ^5 F7 |
或有负债 Contingent . m* r* m- d+ Y5 ~9 M( w
或有损失 Loss contingencies
% ~5 j9 z2 ]& }: @% k5 g或有利得 Gain contingencies
. B4 N1 G$ B$ t# O永久性差异 Permanent difference
0 z, ?' J P& ?6 w+ ~" _* _& I时间性差异 Timing difference , P* x: b) e& v- C o. S
应付税款法 Taxes payable method 7 N$ K p% _9 N1 v6 s8 ^ p
纳税影响会计法 Tax effect accounting method
' }) O( p: \1 _/ c- u3 a$ A; }递延所得税负债法 Deferred income tax liability method % v& n! S, p i! d/ c2 Y
) u2 \/ B; X& E3 O- _ M( V* o------------------------------------------------------------
; O0 }4 ]5 Z w) @（9）长期负债 3 a$ @/ [# D7 ]) ]
长期负债 Long-term Liabilities ) L6 o: p+ J1 K* `' C; j. d; g$ l
应付公司债券 Bonds payable
2 G" a* ^) z" S0 ?0 o有担保品的公司债券 Secured Bonds
- v5 g0 k% s, x1 y3 b抵押公司债券 Mortgage Bonds : l% u# e+ v; S6 ?. K
保证公司债券 Guaranteed Bonds : A4 }5 m `1 H
信用公司债券 Debenture Bonds
2 {6 D8 L$ O! p! a w1 a9 m一次还本公司债券 Term Bonds
9 W- o6 o# n4 {( Z% n分期还本公司债券 Serial Bonds ! x& X& A# t8 T: _. z# j
可转换公司债券 Convertible Bonds / n) |& a: m* ?% L7 B
可赎回公司债券 Callable Bonds
; c' e; `$ |3 Q可要求公司债券 Redeemable Bonds ' e3 K; [4 {1 R ^$ r
记名公司债券 Registered Bonds
. i* V# ?! S$ b! O无记名公司债券 Coupon Bonds
7 x& }3 i0 o" j$ H' d1 B普通公司债券 Ordinary Bonds w* p& [* v) u% E# X
收益公司债券 Income Bonds 2 p+ ]5 ?+ K) k, ?2 ]4 _
名义利率，票面利率 Nominal rate ; I1 C8 Z$ P: B1 I5 }0 x0 ~1 E5 j
实际利率 Actual rate % t! w# v( ^) m1 b
有效利率 Effective rate
8 I" [4 R' z- {8 j- ^溢价 Premium ; m. D' r+ w$ H
折价 Discount 6 _ E; |* Y/ e0 Q$ p& p
面值 Par value
# U# i, w% X" `, G# e! s直线法 Straight-line method
! p" e- m* C% h6 [# v- j9 ` @- d实际利率法 Effective interest method + }9 j4 p) B, c. {) Z: D3 g
到期直接偿付 Repayment at maturity
' n8 d \0 o# C9 |提前偿付 Repayment at advance 5 i& G" n% f: S/ y! g1 H
偿债基金 Sinking fund
: `8 R, s" P. b1 Q长期应付票据 Long-term notes payable
; I x3 `, N# P5 H4 |+ }( ]/ P1 x抵押借款 Mortgage loan
2 i' F; x5 I) i! e8 C( O--------------------------------------------------
. l8 i" }: v) e: [6 y6 x& C$ d \2 u（10）业主权益 3 ]1 D `& I8 A# ^. h+ X& G' i0 c& D
权益 Equity
& Q% t$ G/ y9 W: l业主权益 Owner's equity & w. k7 h1 d* Q( }# [
股东权益 Stockholder's equity
; h( Z/ A Z8 c& K投入资本 Contributed capital
3 ~. I, t4 M9 g. I缴入资本 Paid-in capital - f1 o( k3 ~. _6 j' [/ w
股本 Capital stock : H( C V) f% h& U. Q/ H
资本公积 Capital surplus
# |7 S6 j$ \, q) Q, q J留存收益 Retained earnings 0 Q* y H" Y) R5 r& K3 Z( q/ W6 _: _
核定股本 Authorized capital stock + u+ D3 j, V3 L* A# f& v; P
实收资本 Issued capital stock
: d5 \* y$ }+ ]7 Q发行在外股本 Outstanding capital stock
/ S3 q4 [" D0 A库藏股 Treasury stock ! y6 i- ]- D' s8 Y
普通股 Common stock ; ?: X) T# P$ v
优先股 Preferred stock 3 B4 A! g" ?1 `
累积优先股 Cumulative preferred stock
5 C& Y- B! E1 R非累积优先股 Noncumulative preferred stock 1 ~7 t, }5 p3 L0 E
完全参加优先股 Fully participating preferred stock
, y4 L! Z- U, \部分参加优先股 Partially participating preferred stock
7 k; ?8 E, e. s F' s' S非部分参加优先股 Nonpartially participating preferred stock & ~' T8 C- Z& w+ i' K
现金发行 Issuance for cash
& j @+ _, ^" `8 ~6 o; F9 @非现金发行 Issuance for noncash consideration ; N1 l( X+ O" _5 j
股票的合并发行 Lump-sum sales of stock ( \4 w8 q% d! Y4 y- b* Q% Q
发行成本 Issuance cost $ ?0 Z5 A! g3 [* c
成本法 Cost method 1 W6 d" q$ U$ m/ ~/ R: R1 [
面值法 Par value method ) d! q+ Y& [1 b8 q: z/ B- ^7 k
捐赠资本 Donated capital 0 T( T( `9 q! B3 e
盈余分配 Distribution of earnings
" h9 F: K7 W+ ^& v% [股利 Dividend 7 E9 m( r0 V* d( j5 r: a
股利政策 Dividend policy : y, L/ d) J6 y" C7 f
宣布日 Date of declaration
* p6 K0 J( @0 M1 j9 u股权登记日 Date of record
1 R. _$ B- p. X/ F& r6 N6 a% d除息日 Ex-dividend date
- c9 ?" C; g7 r$ k股利支付日 Date of payment
% [& P( z# {& q% ^现金股利 Cash dividend
3 L/ |: m2 b) [% e8 |8 _: t0 ^股票股利 Stock dividend 4 l* `# G+ n# i% ^1 m
拨款 appropriation
F! N$ }4 B) g" A7 A6 O------------------------------------------------------------
% h; n# c0 w4 |+ b4 ~（11）财务报表
# ] q( E( x- J7 T财务报表 Financial Statement
4 r) [ a* H" [5 X" X资产负债表 Balance Sheet
/ ?) Y3 X8 p, T8 ^8 C收益表 Income Statement
5 ]7 |$ e8 y8 u5 o帐户式 Account form
7 P% P7 D$ e. B# g报告式 Report form
" c4 y8 u0 `! M! ]编制（报表） Prepare
, @! Q) g3 x# Q" y5 @' {* P" i工作底稿 Worksheet
# e7 r& H8 y% S0 f多步式 Multi-step
+ Q u5 \9 t/ g1 P" H( \ F单步式 Single-step ! D4 A+ n! d N2 |
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F- i4 Q& s) Y- D: r6 x- E8 L3 D（12）财务状况变动表
# P2 V7 c- m- j7 K* J财务状况变动表中的现金基础 SCFP.Cash Basis 6 c7 O3 S% W$ c) m: V% K
（现金流量表）
& o: I" w" o! N财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
" k0 Q- R; l8 Y) p, V（资金来源与运用表） _" _7 P, C7 t+ p# k
营运资金 Working Capital ' U9 ]* V6 ?/ v. X4 ]" a/ t
全部资源概念 All-resources concept ) J! Y. w3 K& S: f
直接交换业务 Direct exchanges
" ~( d( E" z: A; N正常营业活动 Normal operating activities ! Y6 c' N! L6 B5 r0 `' x
财务活动 Financing activities 9 f4 ` q( k5 V( J. s
投资活动 Investing activities 7 P" v s8 K/ _- d( S+ `
-----------------------------------------------------------0 V# N% w$ [% `! y0 \& X
（13）财务报表分析 + Z( [1 y# W- o" m; ?9 ]: M
财务报表分析 Analysis of financial statements 4 I) s+ W8 Q- n( M) }" d% i" v
比较财务报表 Comparative financial statements 4 n& G! r+ ~& M7 Y$ `' j4 K" ^, ^0 Q
趋势百分比 Trend percentage # h9 N, `& [" K! Q2 j4 C
比率 Ratios 4 G7 D# y4 P1 R. Z: E
普通股每股收益 Earnings per share of common stock / ^# I( @8 e: W! W
股利收益率 Dividend yield ratio
4 k; D+ @, T6 s# i4 W; h0 @0 \价益比 Price-earnings ratio # ^6 S7 i6 G8 ^
普通股每股帐面价值 Book value per share of common stock & W. E: O+ S) |" s9 ^
资本报酬率 Return on investment
+ l: q a: X2 f' i/ O. l总资产报酬率 Return on total asset - U! E5 K( C3 e) \: J$ m1 O0 A% n
债券收益率 Yield rate on bonds ( A) O: O2 P, n1 I# G$ G U
已获利息倍数 Number of times interest earned
, p8 _1 Z5 \ K7 E9 [债券比率 Debt ratio
3 U, C: K) g0 ^, _" l5 A/ i3 A1 G优先股收益率 Yield rate on preferred stock ) x9 \ e+ b- t0 M- ^5 g
营运资本 Working Capital 4 v: q. Y4 K6 T" W
周转 Turnover , A/ I# P) H5 u0 p
存货周转率 Inventory turnover . f; `) i% K/ ?$ @) ]8 {6 L* w
应收帐款周转率 Accounts receivable turnover ( ]8 v) `* ]2 B9 h L
流动比率 Current ratio # Z ]5 S& D! F; v
速动比率 Quick ratio
( o0 w L. y- M: m. s酸性试验比率 Acid test ratio$ L+ `8 {. l+ Y3 d9 W
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0 Z6 |- S5 p0 C
Y$ W) t3 y& P$ S（14）合并财务报表
4 M% L" ` S3 Y& Y6 e4 `合并财务报表 Consolidated financial statements 4 v5 X9 I! |+ C5 u
吸收合并 Merger & }8 U, V2 m# V/ A# L
创立合并 Consolidation / ?7 N8 w3 s& U( C
控股公司 Parent company 6 T. }" \$ P9 ?. v/ x( X
附属公司 Subsidiary company
4 }; X' j: l! @; l) r7 {. y少数股权 Minority interest
8 p$ h9 r7 E$ H n: h7 k权益联营合并 Pooling of interest - I8 ^4 S0 W6 e$ T) j3 u
购买合并 Combination by purchase * f% |( {" H9 N
权益法 Equity method 9 h5 y- M6 {0 p+ n% S/ K
成本法 Cost method : U6 J9 N: ]' W/ y1 N8 {
/ m- n' ?3 E/ I$ u------------------------------------------------------------. `, D! n g1 d0 r5 N1 q3 D( A% e
（15）物价变动中的会计计量 2 ^- ^ z w L" |5 x! R, N
物价变动之会计 Price-level changes accounting $ T7 [) A9 r, J9 B, T* t+ y
一般物价水平会计 General price-level accounting / O) t( A2 `; `
货币购买力会计 Purchasing-power accounting " S- c7 ^, Y5 p
统一币值会计 Constant dollar accounting 1 @ P7 d/ b/ w# K% v
历史成本 Historical cost
8 A* c! q% ~& w6 Y9 {2 D现行价值会计 Current value accounting
2 @# |: g$ e# Y现行成本 Current cost
1 E9 s4 y/ u$ {3 ?) Z. @/ g _重置成本 Replacement cost ; N' u* ^0 f6 k! }' D
物价指数 Price-level index ; H- J v& Y9 ?. v2 i9 w4 X
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
* l* ? `9 _$ p/ \4 z8 y, W消费物价指数 Consumer price index (or CPI)
0 V# {& B2 f' }! a1 t% J2 d批发物价指数 Wholesale price index ) {/ a8 b; h5 o
货币性资产 Monetary assets
7 h; F5 j5 \8 A6 e货币性负债 Monetary liabilities
' Y7 b, j' C. N, y8 [货币购买力损益 Purchasing-power gains or losses ! C. ?" g! D0 h. O9 X% v( ~, K
资产持有损益 Holding gains or losses 5 i2 n+ @/ Y0 N E
未实现的资产持有损益 Unrealized holding gains or losses 9 j" J2 e- ~6 H" U
现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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发表于 2005-11-13 11:42
