 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 , c2 D) K" S" w0 J
会计 accounting 2 ^" ]: I) j6 j6 F$ J
决策人 Decision Maker
" {4 h) x! n B( Z f投资人 Investor
3 W! F# F* b+ U1 \7 p2 n股东 Shareholder % _4 ~& D3 a( O
债权人 Creditor , ?; z+ [- `% s# w+ }
财务会计 Financial Accounting ( f) Z$ h2 `+ b7 _ d$ o$ ^
管理会计 Management Accounting - p) ]* E2 m5 C" X& u
成本会计 Cost Accounting ]& H1 b V% t$ P* S& F
私业会计 Private Accounting
) F$ p: G9 j* @# C @8 A7 e7 U公众会计 Public Accounting
( [. A, F3 k3 D% v0 F注册会计师 CPA Certified Public Accountant & P- ^( N& s' s
国际会计准则委员会 IASC
/ X1 u- k$ T" ?2 f$ r美国注册会计师协会 AICPA
9 U# r5 I. s0 N财务会计准则委员会 FASB
" {7 j2 o6 t3 G, Y' S+ h" P S5 s% a管理会计协会 IMA1 n" p! M1 \4 b) Q: H
美国会计学会 AAA
1 I/ ?, |* e% n m/ O/ W/ N9 Q/ g' s税务稽核署 IRS / J- X' k% W: P, o+ `# n+ Q
独资企业 Proprietorship ; N$ I+ k1 k" z; @# n, J! D1 K
合伙人企业 Partnership # W+ @+ `& F# `# G4 V7 H5 [- V
公司 Corporation
) r4 t4 i0 c/ }' r8 D# M0 \会计目标 Accounting Objectives & c/ z5 M' U2 }/ `
会计假设 Accounting Assumptions
) N. m+ }. K3 j/ |! a8 P" z会计要素 Accounting Elements
5 u3 B* Q. |% U- f! E+ p6 H u会计原则 Accounting Principles g' i% ]+ R; Z7 \, `9 u1 `
会计实务过程 Accounting Procedures
% o0 p; W. m* x6 V$ q财务报表 Financial Statements
j0 q1 v; W6 a& q+ }- c财务分析Financial Analysis 2 s; [& l3 f% h
会计主体假设 Separate-entity Assumption 7 u) N7 i* v2 n( c4 t* F
货币计量假设 Unit-of-measure Assumption
5 v7 l9 N Z1 a( k$ S0 _持续经营假设 Continuity(Going-concern) Assumption
5 s' n* m2 c. c& P3 u f) P" H会计分期假设 Time-period Assumption ; a0 U2 d# H$ |, j. u
资产 Asset ( ]- O+ x' o/ N6 l0 Y+ V. r
负债 Liability - \: R9 s, y& c
业主权益 Owner's Equity
1 S0 Y% K2 r o3 Q; D4 N) G( V收入 Revenue
, z$ N \) t) S费用 Expense 5 A! w2 }4 J$ g9 n+ o9 p; c' X
收益 Income
* g/ a6 O7 \2 ^% C7 ?亏损 Loss ; E1 o! U/ D0 Q p" H
历史成本原则 Cost Principle
2 L9 w6 v7 k9 T& c收入实现原则 Revenue Principle " M" H3 \. U2 e6 h: D2 p0 c! ~! |8 X
配比原则 Matching Principle
5 l1 A% w8 G: X/ `; X6 g全面披露原则 Full-disclosure (Reporting) Principle ! ~4 l6 [6 b# d: w: H
客观性原则 Objective Principle # g+ ^+ P5 s, Q y
一致性原则 Consistent Principle + u+ X+ ~) v9 S6 c! H4 r2 d
可比性原则 Comparability Principle . ^4 v3 x( _0 p: a3 W8 G
重大性原则 Materiality Principle" ~- ]& I y( K5 M8 i2 N
稳健性原则 Conservatism Principle
; G8 t7 {" V @. c# Y3 o! G* Y权责发生制 Accrual Basis
! l3 N% A3 g9 [, g现金收付制 Cash Basis
% Z! L) o- j5 f& V9 ^- L6 W财务报告 Financial Report 0 f; C8 a, x# ^$ K6 t
流动资产 Current assets % N& T" w; c7 t4 a3 T$ x# J
流动负债 Current Liabilities 8 M$ P4 k& ?. h' w" k) T. z
长期负债 Long-term Liabilities 6 m* Y* N& [7 S" W H& i
投入资本 Contributed Capital 6 N1 ^( x4 A& M* t' v
留存收益 Retained Earning
U: [0 Q' K g6 W7 C9 s R: n% [- O* i% L* f9 u$ w( H) V' a
------------------------------------------------------------4 A; Y) E3 ?: K z
（2）会计循环
A3 k& g) x* l- X* P$ S! `会计循环 Accounting Procedure/Cycle 3 D; b h! M0 W% ?
会计信息系统 Accounting information System
" Q$ c. U* J, b帐户 Ledger % ~7 H, u- n! M0 i% Y
会计科目 Account
+ U7 y4 A% K. g& Z: l0 v3 Q2 F会计分录 Journal entry
& u; l) M% x/ h1 O. f. ?8 h原始凭证 Source Document 7 L$ E+ v* m* F4 l
日记帐 Journal
( N1 X6 n, T- D4 _. d% X0 r4 c* A总分类帐 General Ledger
" `9 u& v9 W6 X# S明细分类帐 Subsidiary Ledger
8 B6 [7 b0 E* |$ k- R+ X试算平衡 Trial Balance 0 k6 _4 D( V, C; I6 t
现金收款日记帐 Cash receipt journal 0 w" b6 w& _7 M8 Y7 J
现金付款日记帐 Cash disbursements journal
) o# Y7 V0 s1 C, `销售日记帐 Sales Journal 1 M r$ ]' @: Y. S7 u, U
购货日记帐 Purchase Journal
" }: b# J/ {' i0 d4 w+ j4 P- X; g普通日记帐 General Journal
! C1 F, |$ V4 @! t工作底稿 Worksheet ( S8 s9 [3 h$ P4 L4 ]8 ~# {; B
调整分录 Adjusting entries 0 z+ q- {3 \5 N
结帐 Closing entries
2 o) D. J. G2 M$ P' K3 |1 K- j' }- x7 B5 }$ A9 n- E8 l7 i
----------------------------------------------------------0 D& r2 x+ q$ p
（3）现金与应收帐款
+ V7 V/ y) ?' E现金 Cash
7 U) a$ d! R) z8 g8 @' D银行存款 Cash in bank / |4 `6 \: d/ \4 w; H
库存现金 Cash in hand
2 ]3 ~7 t" S0 f- u- B$ x流动资产 Current assets
7 D. Q6 y: k) y+ g* U# Q8 U偿债基金 Sinking fund A" I2 n# M7 B) [ r& W! f0 y
定额备用金 Imprest petty cash U! S* E. a, x m
支票 Check(cheque)
3 V1 Z# `9 U2 a" y% j+ R: x- K银行对帐单 Bank statement * a" ?6 i9 m) P8 c" b! f
银行存款调节表 Bank reconciliation statement
/ H; ^ C$ h* O+ n3 r在途存款 Outstanding deposit / |: s) i* p/ N3 D# l$ w
在途支票 Outstanding check 9 A& u1 ?9 x6 j
应付凭单 Vouchers payable , y9 N9 q: l( C+ x
应收帐款 Account receivable 5 ?$ ^3 C: x; f; b/ E
应收票据 Note receivable
# |6 h e( i; Q! y- V9 M起运点交货价 F.O.B shipping point
4 w, {2 @7 E3 _5 R/ Q" D. ] Y目的地交货价 F.O.B destination point 7 R6 W+ u, Z' B7 W7 y5 t3 U
商业折扣 Trade discount 7 Y# K% |) X6 }
现金折扣 Cash discount
9 Y" w* e8 {1 U8 v/ c' ?销售退回及折让 Sales return and allowance ; {" F+ I8 d7 J W& S* t& A X
坏帐费用 Bad debt expense
0 U! ]4 ~6 A9 R9 ?6 q; n' `备抵法 Allowance method 2 L2 g9 @0 S6 E
备抵坏帐 Bad debt allowance : E! f" O# f- Q6 L: |
损益表法 Income statement approach 6 }4 k$ Q9 A$ J' ~
资产负债表法 Balance sheet approach ) K8 M1 R- q# }( c' j2 d) M1 A2 N! [
帐龄分析法 Aging analysis method
2 p& V+ m" N! K2 Z- `$ [! J直接冲销法 Direct write-off method
, I5 F# e! N' V) d+ ]4 h带息票据 Interest bearing note : r+ }9 a) {. \
不带息票据 Non-interest bearing note ( Q d: O8 y t( ^" c; H
出票人 Maker
; M5 N: h) H3 f- f. F0 H6 i# l3 ]& I3 ?受款人 Payee , z, |$ j9 |, T6 e
本金 Principal / @4 S$ @! o+ p. I, j
利息率 Interest rate
. P+ ~0 x3 G# b. W: k3 j: ~- Y; X到期日 Maturity date 5 {0 ]! H6 L8 o; d& W& W' S
本票 Promissory note 0 {; ? O2 q7 F* Y/ o) O
贴现 Discount # k/ u# T6 p& P6 J- D; A
背书 Endorse
' l4 E% T% m d# e) W拒付费 Protest fee : x& G6 R% a2 K6 r- ~( O
: z) E- R; w! Y1 ~( a5 z------------------------------------------------------------' G" s) G- @) ]6 A' L
（4）存货
! x; E% u( b$ H存货 Inventory
' E7 G5 g: X3 v b0 n& w+ ~商品存货 Merchandise inventory 8 |( `' b q4 b
产成品存货 Finished goods inventory ! p$ q) _' ]" ^+ T3 X
在产品存货 Work in process inventory , }' Z! U! E; M& g7 i1 W
原材料存货 Raw materials inventory
0 a3 {. t' Q. f! Y* ]7 C起运地离岸价格 F.O.B shipping point
! F8 T3 ~1 O. p0 S: o/ n目的地抵岸价格 F.O.B destination 6 P9 I* B9 Q. P8 N! m$ p
寄销 Consignment
* b$ I% x6 d) | ~( z% \寄销人 Consignor 5 g$ T0 i2 }6 P% N. z _- A
承销人 Consignee & u3 m% d4 n4 G
定期盘存 Periodic inventory
9 V1 m7 X5 Q8 ?5 G( n. ~永续盘存 Perpetual inventory+ B3 w0 A( c1 J( X
购货 Purchase
* [2 D( }: i" g5 C6 C- b购货折让和折扣 Purchase allowance and discounts
; s0 d& W7 F, w6 X* {3 a存货盈余或短缺 Inventory overages and shortages
) ~: |6 y0 r% F/ J6 c7 M1 r分批认定法 Specific identification
* L2 B5 {: ]$ P1 n. }加权平均法 Weighted average
9 p% Z4 P2 s7 w! q n2 [5 D先进先出法 First-in, first-out or FIFO
" W- j- f8 T6 u% E后进先出法 Lost-in, first-out or LIFO
4 j6 X. A; t P2 {& }移动平均法 Moving average
- b- |8 P' e$ U- E* w/ H$ Z' }成本或市价孰低法 Lower of cost or market or LCM 1 E9 E/ S0 b6 I9 W0 C! W
市价 Market value v; s" C6 [4 O
重置成本 Replacement cost
# C/ k/ g' c0 d可变现净值 Net realizable value
# l& n7 x |0 D5 ^7 j9 p8 F! U+ m5 A5 Z上限 Upper limit ; Y2 ^$ [. x; X
下限 Lower limit
0 G/ ^: Y, Z( P. Y& [3 j毛利法 Gross margin method
2 p$ Q# F& E+ X6 @- f零售价格法 Retail method
1 m9 i2 \0 Q. s' D成本率 Cost ratio 9 B. ~1 z: n7 o' B6 O q* u4 j
& p9 {% f B5 ]0 k" _- O* {
------------------------------------------------------------9 a3 B3 W0 S- R1 H: h/ a1 k" x
（5）长期投资
, b( W8 ]# \$ m长期投资 Long-term investment ' o9 b3 F& @5 N5 Q2 A+ M+ Z ~
长期股票投资 Investment on stocks 9 s% l- {. U* @& ^7 D+ \8 A6 z
长期债券投资 Investment on bonds
5 W; y5 c2 R) ^4 {! x$ t9 N/ h成本法 Cost method 8 N. T' B& h* J+ A' e7 V" _; P3 d
权益法 Equity method 4 F) K: f. ~; M
合并法 Consolidation method 1 s; A5 d& z; X& A0 Q. }) ^ C
股利宣布日 Declaration date , m/ V3 w( H: }# ?2 a$ G0 m
股权登记日 Date of record ) s6 v8 X; j& v
除息日 Ex-dividend date * @6 c- Z7 ~0 T
付息日 Payment date & o' {" n/ q$ G
债券面值 Face value, Par value ( [1 j x" _ {7 Z" x
债券折价 Discount on bonds % y8 p, `! Z9 R; y7 n
债券溢价 Premium on bonds
& ^3 f. F; Q1 Q# C2 d: m1 Q! P- @5 ?3 h票面利率 Contract interest rate, stated rate ! T: A' f" W% J. K7 d, O' }8 d# ~
市场利率 Market interest ratio, Effective rate
, y& L2 H! s. e; L4 C普通股 Common Stock
0 j5 Y, ^( _1 D: }( b优先股 Preferred Stock 1 J6 p* F" r1 X
现金股利 Cash dividends % n: x, ?& b9 t8 p: R$ _7 |/ @
股票股利 Stock dividends
9 K7 t6 z. p$ O7 K/ C. q& I清算股利 Liquidating dividends 3 q% ?# K* c- e. t; X; p
到期日 Maturity date
! _/ b4 x" }; v# ?, E1 {& ~2 h到期值 Maturity value
. i& J' Y: i& W/ `直线摊销法 Straight-Line method of amortization
- Y A; `1 Y g& {实际利息摊销法 Effective-interest method of amortization/ |4 M$ V, {' f5 d9 t: B& O) F
3 M5 l8 L$ o; O3 N3 T7 K4 d# J---------------------------------------------------------
! R; t0 ~, V: m: z2 V& R9 P( {7 m（6）固定资产
* W4 J1 n! p7 S固定资产 Plant assets or Fixed assets $ w# B9 y& M7 M T; T1 [" d
原值 Original value ( Q8 A5 o, d* r
预计使用年限 Expected useful life # v0 @7 k% W0 z% p( z" C
预计残值 Estimated residual value $ j1 i4 ]8 e$ K S/ S
折旧费用 Depreciation expense
. w X' x2 S; _1 l# X* {3 R! r6 k累计折旧 Accumulated depreciation 5 _5 l5 K9 D5 `0 U1 N
帐面价值 Carrying value
! C$ Z" R8 t# W9 f应提折旧成本 Depreciation cost
: s6 W3 I; C, x! B! G! y$ P9 k净值 Net value
' }4 |+ m$ R" H2 f在建工程 Construction-in-process 9 U1 O) o2 a5 ]1 ]% Q
磨损 Wear and tear
6 Z- ?% ?: Y1 ]4 R; t+ [: y过时 Obsolescence + H9 U2 e& S1 `
直线法 Straight-line method (SL) 6 B$ J0 w( }6 c) {
工作量法 Units-of-production method (UOP) 5 e8 {" j* k0 G* `4 C# n
加速折旧法 Accelerated depreciation method 3 u' I- f' K* a+ O( Z
双倍余额递减法 Double-declining balance method (DDB)
; x. ]- E6 M8 O* H年数总和法 Sum-of-the-years-digits method (SYD) + d" ]1 a" D4 v$ W: Z' F% q; l+ \. I
以旧换新 Trade in
2 r9 V6 X3 j7 Q经营租赁 Operating lease ' G9 s0 _ V+ C8 z8 A E. u# _9 Q2 F0 v8 A
融资租赁 Capital lease
9 C6 B* `* Q; l1 I廉价购买权 Bargain purchase option (BPO)
& a- ?! J$ d+ W+ y- _2 e资产负债表外筹资 Off-balance-sheet financing
; d( z1 Y8 s8 L2 U5 t9 \0 H, e. x1 B最低租赁付款额 Minimum lease payments
- o6 G B9 }% H8 C3 j" S-------------------------------------------------------- e" x4 ?6 J+ V9 W, R% I% E
（7）无形资产
8 ~+ F5 y1 C! O* s. S2 I/ s无形资产 Intangible assets
" C2 p7 ?4 J! b' e _: h$ P专利权 Patents
9 w4 i$ h8 F! T) [商标权 Trademarks, Trade names
n6 h% [/ i' {: {著作权 Copyrights $ k7 V1 F( J$ C7 g
特许权或专营权 Franchises
2 @( K- Z! y7 R0 v* u商誉 Goodwill
4 R0 c! R; O* D5 j* d开办费 Organization cost * ~1 T$ {) d& }# T; V% V. B) w
租赁权 Leasehold # d7 _7 F5 K$ M" C2 \
摊销 Amortization
' E- @$ `4 H& h3 U% r) g: Q--------------------------------------------------------/ ?& G" e k$ E& C1 X8 H: @
（8）流动负债
0 A5 m" [4 ~: h0 ^+ G" H8 R: Z负债 Liability 6 R, o! T% s4 o& E( x+ s* K
流动负债 Current liability ( [# p1 h T/ |. ^
应付帐款 Account payable " ?' b( M9 R) l2 G. F3 f4 W
应付票据 Notes payable
6 n/ j' N9 ^* D! z6 l贴现票据 Discount notes
) v& t1 z$ `4 ]9 j; g" Y8 X2 U长期负债一年内到期部分 Current maturities of long-term liabilities
6 \# ?- H' C' y9 b3 U应付股利 Dividends payable
% ?5 `5 L- |" c: T8 c, l! }预收收益 Prepayments by customers ; a+ B. B+ h A4 L
存入保证金 Refundable deposits
+ C0 G: S" [1 U应付费用 Accrual expense
# H2 ?5 [4 Y5 b9 s增值税 value added tax
* O* B) r9 }1 }7 i; O营业税 Business tax
& e$ U: v6 @* q# g( I+ S应付所得税 Income tax payable 0 o% \* z7 }1 q8 S# I; E% b4 C6 ]" z3 v
应付奖金 Bonuses payable ( R8 B: m5 M; N
产品质量担保负债 Estimated liabilities under product warranties % o8 \- Z" i5 r. C& `
赠品和兑换券 Premiums, coupons and trading stamps
, w5 B. r" Z* C E& b8 p- _4 A或有事项 Contingency
1 Z4 ~2 k6 k: C f; w或有负债 Contingent
" J) u# Y1 b4 r k; R2 ?* v! y或有损失 Loss contingencies
. t# s- I9 x7 ^/ K或有利得 Gain contingencies
" c* O+ @1 l j永久性差异 Permanent difference
) S' i( q' n) u( i时间性差异 Timing difference 8 ]/ s! ]! j1 s/ {6 e
应付税款法 Taxes payable method
( m) ~: |* j7 ^, x纳税影响会计法 Tax effect accounting method / M$ D' i# j Q+ G
递延所得税负债法 Deferred income tax liability method 6 P" [5 v$ R/ b8 `9 |! L8 Q
& r) j0 S* h9 a" p
------------------------------------------------------------
& ^9 a; H" K; V$ z3 s（9）长期负债 9 V2 b2 d4 l: h; a" ]
长期负债 Long-term Liabilities 8 y, Y3 ~3 _2 ~3 T; Z; K
应付公司债券 Bonds payable
7 A% K- o; P$ _" h: X+ s3 c有担保品的公司债券 Secured Bonds
! R2 z" Q& q* u; p9 a抵押公司债券 Mortgage Bonds
8 q+ m/ o2 {4 Q( V* n0 \4 P保证公司债券 Guaranteed Bonds
! s5 K% [: x0 a9 I" y信用公司债券 Debenture Bonds & j. t' g: g, x3 n( I# Q. F& @
一次还本公司债券 Term Bonds
: y1 c1 R1 {0 Q- w6 t分期还本公司债券 Serial Bonds " U2 ~& ]0 \2 P" K; G9 e5 o, p! J
可转换公司债券 Convertible Bonds M! w/ M/ F6 V+ y' s1 o8 }$ P
可赎回公司债券 Callable Bonds
: Z) k" V F& c% _) j4 A1 F) b可要求公司债券 Redeemable Bonds
; ?& F2 {' c4 g) l6 a) D N记名公司债券 Registered Bonds % _, M* t" S3 [) O# ?" R
无记名公司债券 Coupon Bonds ! B0 l& V" B& ]- i/ ]8 T
普通公司债券 Ordinary Bonds
, Z# n. J; e: m% O收益公司债券 Income Bonds 1 J5 }# H6 C: I: w/ Q
名义利率，票面利率 Nominal rate 4 f0 K# Z, ?& A& l( N! d
实际利率 Actual rate ( M, @3 ~2 b D- F7 \
有效利率 Effective rate 5 e* I6 `6 ^! c- Q
溢价 Premium % Q0 C. v( K5 P- ]/ F9 K9 u
折价 Discount ; v: P. t$ p& }
面值 Par value
2 I7 T- u! m- _直线法 Straight-line method
1 e9 o' O, u1 |9 T/ k* X) a. d' d实际利率法 Effective interest method % {# Y* R+ O+ `5 [, \
到期直接偿付 Repayment at maturity 7 P! m2 z0 s" X9 |6 N( {5 Y. w" t
提前偿付 Repayment at advance
7 G! M6 g* @& t2 o }偿债基金 Sinking fund 6 Q. }2 l) M/ X3 V) w5 u
长期应付票据 Long-term notes payable 1 r: I+ p( x6 N0 x9 Y9 \, `
抵押借款 Mortgage loan0 y9 {0 `6 q, j5 r; Q- a
--------------------------------------------------) j% z* w5 G/ ^+ d* p" \
（10）业主权益 0 w+ ]- V1 g! Z; e; S; ~
权益 Equity
4 E5 R! k+ X3 N) P, c业主权益 Owner's equity
! D4 K* ~6 H5 f: |! u: @股东权益 Stockholder's equity 6 g5 ]' _& o/ E: ~! Y3 R
投入资本 Contributed capital
+ F% X! Z% O+ f4 T4 A5 {缴入资本 Paid-in capital ! o8 T6 D \9 q" j) p E9 N
股本 Capital stock
b/ z9 [: Y0 x4 |3 N. v资本公积 Capital surplus 8 t9 V! f0 N v7 c. j* |
留存收益 Retained earnings
/ H* e. |& r: E; H6 |6 J: K! B" N* A核定股本 Authorized capital stock
9 W }6 u+ [5 z/ N9 K- L* _实收资本 Issued capital stock - U" ~# p$ e) F! z1 h
发行在外股本 Outstanding capital stock
7 C1 @5 ~; c! U; `+ B$ ^库藏股 Treasury stock
# i; }) ]7 p7 T5 b- Y普通股 Common stock
% k& v _/ y8 b5 `7 z! D优先股 Preferred stock 9 C+ o2 i& j& A& v/ r' g
累积优先股 Cumulative preferred stock
2 F7 G( }7 |6 E9 [/ ?' P& l$ E非累积优先股 Noncumulative preferred stock
) j/ y' J# h% f完全参加优先股 Fully participating preferred stock 7 s% m' R$ E2 I& V! `1 \$ d. B
部分参加优先股 Partially participating preferred stock ( Z1 y+ C" _, O1 t7 N h
非部分参加优先股 Nonpartially participating preferred stock 6 O3 j% w2 P( h9 [' A0 T C
现金发行 Issuance for cash - d3 |; n. c3 K; |# i7 f
非现金发行 Issuance for noncash consideration 8 D; D E2 y- ?3 c7 d/ t D/ i* l0 @
股票的合并发行 Lump-sum sales of stock * R! [( B- F8 r) L# G) k* o
发行成本 Issuance cost 1 X" W3 q- Z2 U! H& t
成本法 Cost method
* C; _; V. D" Z面值法 Par value method * X1 b! v# B( @ S1 ]: k$ [
捐赠资本 Donated capital 6 @0 t4 }& W! y: Q( v* w. `: {$ m
盈余分配 Distribution of earnings
/ m% N( r% U4 ?3 [6 M& ?* O股利 Dividend ; H# w8 H! m$ t0 X' y1 ^/ _' C
股利政策 Dividend policy ; a! i/ R* w4 h" A0 j" I
宣布日 Date of declaration 9 b$ p8 [) J3 Y1 \+ u- t, H
股权登记日 Date of record
( @9 E) a/ q* Q! o除息日 Ex-dividend date
, a' X% e0 q/ M% Q0 i$ z股利支付日 Date of payment
8 ^' T* P/ }. d% g9 G# R6 G6 k N现金股利 Cash dividend
( P8 \7 t4 F4 ~0 _" t股票股利 Stock dividend # E$ A- B$ v+ a3 T/ ?) d$ Y
拨款 appropriation / L' `, U) I: E# y
------------------------------------------------------------+ s% S2 f! V5 _/ x/ ^5 S$ n
（11）财务报表 , |- B) C" w# k h
财务报表 Financial Statement - O5 a$ Y O8 _; C- T$ p
资产负债表 Balance Sheet
! n8 ^7 V9 Y2 d9 C7 k( f收益表 Income Statement . ]% }3 t- d! Y7 _$ c: r" B
帐户式 Account form
( k" N& S( M& R报告式 Report form
6 v0 w1 J9 g+ K8 Z编制（报表） Prepare
9 `( o# r( E- T3 R工作底稿 Worksheet
! U' A/ c9 U3 o1 I多步式 Multi-step
/ T! M2 f! i" H/ C1 @5 [! D单步式 Single-step
& S a# C1 _- P" ]-----------------------------------------------------------
8 H7 B) x; t- D" h$ `（12）财务状况变动表 ! M" r3 D6 o0 a. @. W
财务状况变动表中的现金基础 SCFP.Cash Basis - ]5 K4 b$ O; i: B
（现金流量表） " a; q3 K: S: Y0 [, _: t- B9 t
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
8 i* \& d; [: O! c0 V（资金来源与运用表）
+ t' h7 }! e7 V, w营运资金 Working Capital
% C. ^5 q3 `, f' G4 y全部资源概念 All-resources concept
5 p0 z" Y7 w, ^- X: {8 {# m+ X直接交换业务 Direct exchanges
1 b0 z/ G+ e6 A, F- \+ O正常营业活动 Normal operating activities " o* q5 k4 T: g* d0 \8 j
财务活动 Financing activities
1 T! @/ I/ k* H) r投资活动 Investing activities . i4 X4 B e/ L7 _/ S4 O' U
-----------------------------------------------------------
/ u3 F1 _8 y% ~6 d（13）财务报表分析
) q) Z* g! N, F7 J# a财务报表分析 Analysis of financial statements - G% Y8 P8 @0 o0 @4 }
比较财务报表 Comparative financial statements
. t4 a5 Q2 g8 X5 o' ^趋势百分比 Trend percentage : X1 J- j8 k9 ?% U! w% k
比率 Ratios - j: }% D( y7 n E% |
普通股每股收益 Earnings per share of common stock R& t* ]* D+ R2 q4 y
股利收益率 Dividend yield ratio 2 Z9 @+ X. V$ C; ]7 j
价益比 Price-earnings ratio
7 G* {5 ]" B1 f4 A. G* e6 {; g普通股每股帐面价值 Book value per share of common stock 4 `* F5 Z" ?% F/ [6 U
资本报酬率 Return on investment
w, G) d N$ t" b总资产报酬率 Return on total asset
|$ ]: y ^* }" e债券收益率 Yield rate on bonds
}. ?5 Q5 K; C- _已获利息倍数 Number of times interest earned
7 K# B% S# @0 s债券比率 Debt ratio
1 i9 Y! ? K% J4 ^' d3 n$ d优先股收益率 Yield rate on preferred stock
; y" r4 v% S7 i# x X7 v# P营运资本 Working Capital 9 T; e% Z. l {# b6 e/ ^
周转 Turnover / A7 y) I5 q M% `3 w- K/ f. g
存货周转率 Inventory turnover % G1 x* j" F2 f
应收帐款周转率 Accounts receivable turnover
5 w; ]2 c' U* w9 {! J流动比率 Current ratio
% ]$ H# ]" G" b2 b速动比率 Quick ratio
$ X0 `/ j7 F$ w ^& ~2 R+ I酸性试验比率 Acid test ratio
6 L1 T& `0 d5 y1 y2 K------------------------------------------------------------
. V$ s0 _/ }0 ?$ G9 Y- }) X5 y9 o2 g5 C
（14）合并财务报表
% \/ ?# D% X1 i5 W8 }4 W" X合并财务报表 Consolidated financial statements ( I5 L& A! u3 i7 I6 }
吸收合并 Merger
" ]+ E; A3 [, L* Z- ?- C创立合并 Consolidation 1 S, e1 | ] b% H7 T3 o3 ? e+ a
控股公司 Parent company 4 d0 y6 g2 h; N9 Q# M. m" W
附属公司 Subsidiary company
v) S4 }( a0 T Y2 g+ e少数股权 Minority interest E! ~$ b( s3 A. U7 J! W% J
权益联营合并 Pooling of interest
) u3 ]4 u% @8 x. V L5 v1 U+ ^6 X购买合并 Combination by purchase
# ?" ?: M! v2 c b y$ ]权益法 Equity method
# V& V; I6 Y O9 G8 Q5 A成本法 Cost method . O( ]9 y* _. h+ C1 G+ ^6 x$ j
% G0 |' _, }6 G0 N: I4 I0 c------------------------------------------------------------1 ]. `' h, o, H3 n" X- M4 u) O
（15）物价变动中的会计计量
; j+ k- R8 ~$ d H4 E- a物价变动之会计 Price-level changes accounting 9 f+ ~# w. L0 `6 ]6 J! l
一般物价水平会计 General price-level accounting 0 [, U7 i0 ~- x! o, s/ }
货币购买力会计 Purchasing-power accounting # Y+ j/ T+ l( A
统一币值会计 Constant dollar accounting {/ A0 A" ?7 E* s( Q
历史成本 Historical cost + y4 B6 ], p8 \8 v
现行价值会计 Current value accounting
2 w( ?& O, ]2 o现行成本 Current cost
. l4 s) ~% x' i* V& M- ?重置成本 Replacement cost 7 }; h; E% |, i' p6 S/ |, T
物价指数 Price-level index 2 \7 Y8 d, C8 Y- b" _$ X
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 4 s% Y1 i7 U8 E" s
消费物价指数 Consumer price index (or CPI) % H% W7 F, c1 G! Y7 w9 _2 A
批发物价指数 Wholesale price index * ~# z) a3 X; L& H
货币性资产 Monetary assets
% H. R! [; k+ i/ |2 X: v: S% k货币性负债 Monetary liabilities . |5 j" K( V: t( y' f
货币购买力损益 Purchasing-power gains or losses 0 H% b' @0 }/ U+ q6 c) s- m- s
资产持有损益 Holding gains or losses
2 d2 e: t; a. y) k+ o6 b: S: ]未实现的资产持有损益 Unrealized holding gains or losses , v1 q* W9 S7 a; [
现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
