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（1）会计与会计理论 9 s1 l' R8 j# G+ G3 g* V
会计 accounting
( c P- C$ @7 M2 b) t决策人 Decision Maker
% E$ ?4 h- `, J6 w2 I投资人 Investor T+ P t8 y9 g+ U0 p3 }' S
股东 Shareholder
2 F7 A8 M+ A' D5 Z2 Y' R债权人 Creditor
% s/ l% a" X, E) @$ @ W( y* R财务会计 Financial Accounting
3 q( n2 t- j, i管理会计 Management Accounting
- q+ g; W/ ]9 u, O成本会计 Cost Accounting 2 p; S0 }$ b/ e: z0 @6 c
私业会计 Private Accounting
, Y9 Y# N6 r3 B& B* L8 Z K5 A% x* k公众会计 Public Accounting
' Z# i& n! W" Y* a$ z注册会计师 CPA Certified Public Accountant * F! {8 E4 d+ {% g9 _( T8 C/ H+ Y& I" j
国际会计准则委员会 IASC
! i( f+ h! j5 }7 W3 _% ?. r美国注册会计师协会 AICPA
( y! B/ l' `" y9 v7 X S财务会计准则委员会 FASB
( j3 R9 }, e0 J5 p' Q8 @管理会计协会 IMA* [" b# p7 f: s5 S
美国会计学会 AAA
* i, \& a& z5 r$ {, s( J! d税务稽核署 IRS 7 }! P4 z( c& B" A
独资企业 Proprietorship * I8 x! i+ A0 |+ z) L+ U
合伙人企业 Partnership
# q, K$ d0 \! b( x/ ^. T公司 Corporation * A8 V! R( F1 h
会计目标 Accounting Objectives
1 g- k) X1 G6 f: O; b会计假设 Accounting Assumptions . ?* l1 v3 V) L/ R& Y# ^9 W
会计要素 Accounting Elements ' O7 H7 J8 U7 L
会计原则 Accounting Principles
9 _' \' M1 U$ I4 O+ ?; v会计实务过程 Accounting Procedures
6 T; G; R& }7 H6 R0 p$ u, _财务报表 Financial Statements
, x5 g, a: S8 J* L h% C$ P. K财务分析Financial Analysis
& C% r7 c0 i+ B# ]7 E& c2 @会计主体假设 Separate-entity Assumption
. Z' w0 i- {! g7 p, f" l9 R8 M货币计量假设 Unit-of-measure Assumption ( `* r k1 O; |" h7 p7 H
持续经营假设 Continuity(Going-concern) Assumption
, D0 v9 @! b: A, B, L会计分期假设 Time-period Assumption 1 Y' N4 O0 A9 g9 i
资产 Asset
H% @1 ^ U7 z' S% s* @- x2 F负债 Liability % S" c" x$ X* J: ` |
业主权益 Owner's Equity
, w4 G8 N% M6 B8 m) x+ I3 m收入 Revenue 8 k+ z1 P% ^6 T+ f
费用 Expense
: I7 v9 k9 G( |5 @6 x3 E( }收益 Income % q0 ?4 Z2 D9 j5 M1 T+ z1 z
亏损 Loss
" L' R! a5 ~0 j; _历史成本原则 Cost Principle
^. S) s5 v' h收入实现原则 Revenue Principle
, q9 V% D; g3 B; {( f1 @0 p) a配比原则 Matching Principle 9 m/ ]( {' L9 i5 I- [
全面披露原则 Full-disclosure (Reporting) Principle
# y0 o4 H" I9 M- O2 L% v3 h u客观性原则 Objective Principle X$ Q" [7 A$ ?; r
一致性原则 Consistent Principle ; v7 \0 i; ~ u/ h0 H' E' S( I
可比性原则 Comparability Principle
! P; ?! ^) v1 |6 R$ V3 o2 O- @$ I- y重大性原则 Materiality Principle
* ^! v) L" @& L8 W$ c( u @7 Z稳健性原则 Conservatism Principle
0 b- c' M4 l5 ?1 c2 M权责发生制 Accrual Basis ( i6 ^" @. b- a( g: F. ^, q
现金收付制 Cash Basis % s% X0 L7 M( R' x- I- B
财务报告 Financial Report $ ~ w/ Z" B9 d- V
流动资产 Current assets
: E; Q7 `6 E0 Y/ R流动负债 Current Liabilities 8 G, r0 y; \& I3 h1 A
长期负债 Long-term Liabilities
+ p4 o* w! t; N K. \, V投入资本 Contributed Capital
$ I, t I5 ^$ w4 y3 W. F2 c留存收益 Retained Earning
( Q) Z3 C; o: B% F% O9 r) T" o( k/ g4 d+ [
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/ a) Q( ?& I' D- \, ]（2）会计循环
% v2 u- f) n! S, t, D/ r; m/ O会计循环 Accounting Procedure/Cycle
% L( Y# M8 Y% W7 G会计信息系统 Accounting information System ; b1 h& x! y0 c2 j m0 P0 W/ r; W7 O! d
帐户 Ledger
9 F; ^* }! ?% _9 @ s Q# T$ B; z会计科目 Account
) G ~* ^& | ^3 o. @3 w2 q# L会计分录 Journal entry
f& r1 U6 Q( p6 T* h0 j0 i原始凭证 Source Document
) u+ X) Q+ S/ S) O+ a7 v2 Z5 S日记帐 Journal # ~9 b9 C, A# ^
总分类帐 General Ledger , b+ u& s" D x2 ]& Z9 `
明细分类帐 Subsidiary Ledger
. M5 v; i! `6 O- X* ?0 K$ r试算平衡 Trial Balance
7 V/ V- e3 z2 w4 }/ l) x/ `$ }现金收款日记帐 Cash receipt journal $ o5 H( X. O! i+ L
现金付款日记帐 Cash disbursements journal
! F! A. N% s0 k; w) K" r. n1 k& c/ I销售日记帐 Sales Journal
/ p' ~' l h0 H' t3 j; B# f8 ]! b购货日记帐 Purchase Journal . p( w' E- v( x& I' f( s
普通日记帐 General Journal
6 r1 T( I+ s% S4 Z9 E8 y; p5 ?工作底稿 Worksheet
7 @ ^0 i8 F6 p @& u5 `调整分录 Adjusting entries m) ~: I3 O$ r/ @: v5 a N
结帐 Closing entries & }3 v4 }- R0 N4 Y$ j
5 Y# K# h# P# R----------------------------------------------------------7 W+ _0 ?: p2 E- g+ g1 @: s
（3）现金与应收帐款 8 L v! x: g2 U+ Z4 E
现金 Cash * }. n" [4 L; g
银行存款 Cash in bank
5 S" ~" [4 x. a+ A; x. F3 D6 r$ }& X库存现金 Cash in hand
# ^' ~( ?9 O2 C. p流动资产 Current assets
% g7 A9 |5 D) E* _( v偿债基金 Sinking fund 0 c8 T3 B) w7 G6 J
定额备用金 Imprest petty cash ( ]! x7 r4 C; z6 `$ [
支票 Check(cheque) 0 S0 W% b3 ^9 ^( _& R
银行对帐单 Bank statement
& m4 O9 F: V8 \+ g5 `银行存款调节表 Bank reconciliation statement ) q0 e- Y7 m/ X$ O, A- d/ {
在途存款 Outstanding deposit
) g, @4 q$ x. `" A2 P在途支票 Outstanding check 1 h; X( W* \" H, n
应付凭单 Vouchers payable
; Y U) m7 Y5 G/ C( f应收帐款 Account receivable
. E" e7 k0 a7 G应收票据 Note receivable $ ~6 f, R6 R2 {: r1 F7 [3 r; g
起运点交货价 F.O.B shipping point ) G7 ^" {( X* _7 J! _: _ i4 c) L5 m
目的地交货价 F.O.B destination point
, q+ w, \) Z# n( k+ k! R( N, j商业折扣 Trade discount ; ], V. d) f$ E' q+ D; v
现金折扣 Cash discount ! ~, k9 W( @. Z+ ?$ ^; T5 q" y
销售退回及折让 Sales return and allowance
' |& E7 x( U' B: o$ n0 x1 S% h坏帐费用 Bad debt expense & G9 s/ V9 E& `. `2 `
备抵法 Allowance method 7 e% i1 f, [& \! b2 |+ D: o
备抵坏帐 Bad debt allowance + p7 l4 n# _/ m1 X( t, s
损益表法 Income statement approach " t1 i$ a+ ^1 j9 U
资产负债表法 Balance sheet approach 3 t; ^1 N b/ e& y0 e" a1 L& V# ?8 H4 ^
帐龄分析法 Aging analysis method * i4 h+ T5 ?2 E# Z; |
直接冲销法 Direct write-off method : z, B+ e( g9 Z, S4 r
带息票据 Interest bearing note ; h; c# o, x6 l6 [+ O" }3 G8 R
不带息票据 Non-interest bearing note + d L7 V( N$ T8 c# J2 M; k
出票人 Maker - T( O3 M& P" M
受款人 Payee
; ^% ~$ m4 L9 F* O0 ^本金 Principal
9 i7 I1 N8 n8 y( ^. C$ Q: ]利息率 Interest rate
& Y4 ~3 d- R6 W( P, D! U0 `到期日 Maturity date 0 p/ Q/ k- X0 o5 z# @/ X1 e a
本票 Promissory note
' w6 {( g/ d1 k+ |3 o F: U贴现 Discount
+ f. X, C ^7 {背书 Endorse 6 p y) R( g( N4 P$ }$ F& ~
拒付费 Protest fee * A s1 j1 u* g9 O
& X* u4 y1 I W
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4 S$ w2 |! N( ~（4）存货 + R) [& W0 V8 u9 m! O& p
存货 Inventory
2 n! M" F) k) }6 [( k, X商品存货 Merchandise inventory 0 r3 P, `' ~, W/ o. L* q
产成品存货 Finished goods inventory
/ R6 Y; ]- j2 X- a. N4 A+ j4 D在产品存货 Work in process inventory - v8 B5 D- ^" F$ n3 t3 E
原材料存货 Raw materials inventory
+ a* J* Z! N7 ^. I+ q0 ^起运地离岸价格 F.O.B shipping point : V b: G& P* Q* N- A0 \# h& l# e
目的地抵岸价格 F.O.B destination
- R- b [ ^5 z" C寄销 Consignment
5 J, s8 D6 M3 |7 N' w8 X. q$ J0 S寄销人 Consignor
6 S- k, n) i8 U) U承销人 Consignee
1 B' ^& i5 w& W4 u' X- V+ [定期盘存 Periodic inventory % c! Z% J& Y( n/ W, S
永续盘存 Perpetual inventory
: c( H9 l5 B u* [# x4 m购货 Purchase
3 {" L1 ]2 a8 @! F7 P' w购货折让和折扣 Purchase allowance and discounts
4 H4 C; S4 t5 @- p' B存货盈余或短缺 Inventory overages and shortages
: X" E4 U k G分批认定法 Specific identification 8 e( z9 ^0 _, t' J4 P8 j$ B
加权平均法 Weighted average
& ?) `9 @, O# L( g- i先进先出法 First-in, first-out or FIFO
6 r5 T3 e; I% j" D+ ^后进先出法 Lost-in, first-out or LIFO 3 s! W: q+ ?6 b; \* |0 {& |$ T
移动平均法 Moving average 3 W1 c! W2 Z% o7 [, L
成本或市价孰低法 Lower of cost or market or LCM
' l7 ^2 ]4 ^7 i: X市价 Market value
1 I) S0 U; \4 |3 Q( K* Y重置成本 Replacement cost
# s4 [+ e# U: j9 }9 V0 K可变现净值 Net realizable value # ?8 ^8 m, B# b# C) Y, h& P
上限 Upper limit
* L0 {( h- f% O* h! N下限 Lower limit ! N. J4 l% ~; [) D1 E1 m9 z# m1 h8 w
毛利法 Gross margin method ; D5 N1 i: W4 Q8 ^& j8 E
零售价格法 Retail method & \3 O* q: O& f/ C. z
成本率 Cost ratio # u7 Q: N3 z9 N3 j, B9 y, Z
/ A3 Q- ~" U ]9 e' c------------------------------------------------------------4 X* v; c& w! w( E
（5）长期投资 $ U% N# p5 m& b8 r$ u/ A% s% h) o
长期投资 Long-term investment 7 B$ |, {" R7 F' C, E! K$ g
长期股票投资 Investment on stocks - l8 d5 |2 O. C: Q2 {
长期债券投资 Investment on bonds ) Q( `1 w* c8 O) M/ [! Y
成本法 Cost method + G# c$ @! V; ?1 J8 Y
权益法 Equity method
) v4 o( u+ t. q4 S$ t合并法 Consolidation method 7 ~0 k; g4 W5 j1 \: H
股利宣布日 Declaration date
7 b$ r% ~1 S2 W( n股权登记日 Date of record + e4 w5 v3 s( D; @7 ~
除息日 Ex-dividend date
' U& k8 L8 @% z, T& n! v付息日 Payment date
% U* J! |2 P- V q, a9 O债券面值 Face value, Par value 8 `; O( T3 G9 ?2 V+ M
债券折价 Discount on bonds 8 i' s8 i- w# ?& }* Q& s3 k' P
债券溢价 Premium on bonds
9 u g5 q( B9 Y" F0 ^9 n# M, Z票面利率 Contract interest rate, stated rate : M* A2 T6 n& v5 N; O/ ^1 Z8 }
市场利率 Market interest ratio, Effective rate ) P* a0 ~$ G( g' V
普通股 Common Stock / M* G W2 G! [+ w
优先股 Preferred Stock " b- [: h# \2 ~9 Z6 r1 s6 W: ?5 Z) F
现金股利 Cash dividends ( q0 I3 x. ]8 X3 M* [5 l
股票股利 Stock dividends % B: o* @6 b! ^
清算股利 Liquidating dividends
m7 n" m" i1 j% L3 F到期日 Maturity date
, j$ q& b$ m* W到期值 Maturity value ! J/ u0 w0 }/ M( U
直线摊销法 Straight-Line method of amortization
1 s) g1 P3 F1 l5 Y实际利息摊销法 Effective-interest method of amortization4 r: m2 {* v9 ~( \
" [- ~8 C- o' W" F; J---------------------------------------------------------# u" Q8 X+ v0 b, } W
（6）固定资产 ' H5 X- A: i2 m9 g3 @, ]) J
固定资产 Plant assets or Fixed assets
3 C" ]! J/ I( a; V- s) P5 v1 X. c原值 Original value
2 K- q* {) M4 x i预计使用年限 Expected useful life - J% c9 n' W4 n
预计残值 Estimated residual value
+ r1 g$ y. j! p- |+ w折旧费用 Depreciation expense ; q7 Z0 C5 s" X" f- o" H
累计折旧 Accumulated depreciation 2 D, x' x! P0 r6 H1 l" u% x( }
帐面价值 Carrying value
|0 A) { T% {9 s, J$ z/ f应提折旧成本 Depreciation cost % x8 z( B+ c. O" a
净值 Net value
' `# U3 M! A, I- A/ P$ P3 m在建工程 Construction-in-process ) k4 w2 l% I0 w6 G; q. R
磨损 Wear and tear & i3 F- |2 N. ?7 j2 @* q
过时 Obsolescence : h& z0 c, \9 u5 w) V1 L( G' Y
直线法 Straight-line method (SL) $ H" Y B' x5 t, X3 F. f1 f7 p
工作量法 Units-of-production method (UOP)
/ e; ? O; G, k( B9 o2 Q加速折旧法 Accelerated depreciation method 1 _" L: A/ d& D7 m7 w7 b5 M
双倍余额递减法 Double-declining balance method (DDB) # C% ?1 b! {3 q( B: A
年数总和法 Sum-of-the-years-digits method (SYD)
3 q- w& ?0 `! H1 C) A) O3 I3 h以旧换新 Trade in , Q3 y' x5 U& k1 F; |; I9 h
经营租赁 Operating lease
. @+ |/ Y- r& E$ ]7 l融资租赁 Capital lease
. N; x$ J+ B+ n$ {) _% G廉价购买权 Bargain purchase option (BPO) 5 G- u8 q# D$ E& j" l% X( W
资产负债表外筹资 Off-balance-sheet financing
) w4 g( z" F; P( ^0 P# J J- m最低租赁付款额 Minimum lease payments
+ O5 E! i7 _' ]' g--------------------------------------------------------
0 u7 l# e4 h% F- g' J/ M（7）无形资产
Z+ p) J, Q e# q# _+ r2 e无形资产 Intangible assets . K7 U, l' Y1 w# U
专利权 Patents
\ h& V: ?9 p& u1 Q0 i9 m0 `1 I8 e商标权 Trademarks, Trade names # Y3 F7 C! t) O1 W9 h& H
著作权 Copyrights / b; ?& R+ g+ g9 i2 F
特许权或专营权 Franchises 8 p7 v( N1 _6 V: u8 i' l. P
商誉 Goodwill
0 W: W7 r( B4 h- y. T# l; r- w* i5 V开办费 Organization cost ; p& P4 H9 p# r @" j; F
租赁权 Leasehold # F9 i. H+ L( h3 q% O: |
摊销 Amortization % u" L* M9 g; v
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: k3 A4 H7 j1 M6 _% e（8）流动负债
- f3 ?% _+ S1 U( D+ N) _5 z( q K负债 Liability + k6 ]+ n0 o: [& y2 y
流动负债 Current liability ) @6 J2 _% l$ C5 ?; h. \
应付帐款 Account payable u( o& _& \- B+ ~0 f7 G: c
应付票据 Notes payable
+ i4 @; I. B) ^ z7 Q贴现票据 Discount notes
/ ^, Y5 `6 Q/ W长期负债一年内到期部分 Current maturities of long-term liabilities3 ~9 m1 \4 [0 y+ O
应付股利 Dividends payable 1 Z9 p* I; `" _* ^
预收收益 Prepayments by customers
& H# X3 j: W+ N$ i; r存入保证金 Refundable deposits 7 Z4 {' K. n" ~. z Y
应付费用 Accrual expense . B2 n0 F6 _4 D) u. E
增值税 value added tax
. p: q, `( m$ ~- a' c; O营业税 Business tax
& l& r4 ]7 U6 q- P% x应付所得税 Income tax payable
4 @2 A( m) \3 W) i+ z) k; I0 z应付奖金 Bonuses payable
& l2 Q& s; s& F5 O$ ]/ ?4 t+ K产品质量担保负债 Estimated liabilities under product warranties
3 [. E5 j. a+ n5 w+ ]2 e0 N赠品和兑换券 Premiums, coupons and trading stamps m7 O) `" H. L; Z- B
或有事项 Contingency + Q C9 ]$ D0 P( }; g- o
或有负债 Contingent
" Z# b9 S. A2 S& q5 O或有损失 Loss contingencies 0 I; R' n1 D) o2 q6 |* D. @
或有利得 Gain contingencies 6 j! w+ [ Y" c" l1 M# N
永久性差异 Permanent difference
$ L6 B0 q% D, s+ C: H O# X时间性差异 Timing difference
1 j: O" x/ }' s( a$ c2 E3 a应付税款法 Taxes payable method
. f) ~1 m" C3 e) A _% b7 t; H* @纳税影响会计法 Tax effect accounting method & ? i3 \2 Q C% F8 q! g9 _
递延所得税负债法 Deferred income tax liability method
3 I4 s5 M' e. y9 _; C9 i& g7 y+ U' N
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（9）长期负债 1 }+ k' l6 `: a" g' _
长期负债 Long-term Liabilities
9 W7 c* \, m6 N5 ?: z2 u应付公司债券 Bonds payable & b, v' M- o q- w& ?
有担保品的公司债券 Secured Bonds 0 k- c6 }- A0 ]) R) h
抵押公司债券 Mortgage Bonds 5 G F1 V! `5 x+ t+ u, u c; |' e. ?
保证公司债券 Guaranteed Bonds $ {& b6 I0 j7 X' o3 @1 ~2 x' `
信用公司债券 Debenture Bonds $ X( j7 s6 R" b E7 c; A; b+ D7 Q6 ?
一次还本公司债券 Term Bonds 6 W4 F. _- u2 I. F
分期还本公司债券 Serial Bonds 8 C6 a4 W* m/ V: P7 g# w( N
可转换公司债券 Convertible Bonds # Y. A/ k3 f- u( ^) m
可赎回公司债券 Callable Bonds
: ]$ t' E; z. O' ~' B可要求公司债券 Redeemable Bonds " }3 q$ T# B/ ]+ H- e; S3 z- O, P
记名公司债券 Registered Bonds 6 d/ O3 L% |, f% @5 q. S5 T
无记名公司债券 Coupon Bonds
# `5 o, O+ _8 T7 O. w4 U普通公司债券 Ordinary Bonds
! H" K7 f$ [0 W. Y收益公司债券 Income Bonds
# [1 y: A! L" W+ I, J名义利率，票面利率 Nominal rate
# B" Y$ L, x! ^5 w4 I$ h. ~实际利率 Actual rate 2 i( g) o# c4 _6 L, ], I
有效利率 Effective rate , T2 ?; x# ? ]7 A6 S% j
溢价 Premium # c8 }6 }' g4 j9 O
折价 Discount % u7 J1 ~* A: a, @. A3 Z+ N! y8 ?
面值 Par value
% N1 p4 B; a- l, {3 a$ @/ X7 j直线法 Straight-line method
+ u4 i( V$ L" r1 D$ i' U: U' ~3 ]实际利率法 Effective interest method $ j& C9 h, R* s! J2 P" W
到期直接偿付 Repayment at maturity
8 O" L6 B' R4 z. d6 {. G1 X1 G# {提前偿付 Repayment at advance
- e2 u7 n, I" m" m, F偿债基金 Sinking fund ; q6 T# J2 U$ t, U4 I
长期应付票据 Long-term notes payable
1 a. u% R! @, R, n抵押借款 Mortgage loan) g5 A+ Q: ^3 P, G# b/ n
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0 E& O( o' x% k- N+ A: @/ n（10）业主权益
$ S! Q# L2 S/ t8 A7 n P权益 Equity & n! l2 n1 d1 o6 [ l
业主权益 Owner's equity 4 U' ?3 P6 z: Z& c) R" J* k9 h
股东权益 Stockholder's equity
g, O7 u3 @; x投入资本 Contributed capital
. Z+ c4 d# j6 l( \, U* \缴入资本 Paid-in capital
0 E9 j3 v$ Z3 D) q1 l股本 Capital stock
7 V3 ~* c" r% W% u资本公积 Capital surplus
' t+ {7 V3 j4 |* x+ F/ s' T留存收益 Retained earnings - Y0 ~, `9 ]7 u
核定股本 Authorized capital stock 1 _+ m; v! R6 d3 J
实收资本 Issued capital stock 4 E4 v a2 j0 T7 F
发行在外股本 Outstanding capital stock " T7 I- k6 I) c: D+ K& \1 d v
库藏股 Treasury stock
: {: x/ d7 |. q* l1 S普通股 Common stock 0 w0 Q- w! e: S' P5 V
优先股 Preferred stock ) m, a) |/ B$ e5 I
累积优先股 Cumulative preferred stock
( s1 c- o( m" n* J2 O非累积优先股 Noncumulative preferred stock " c3 f# X3 t' A' l* I
完全参加优先股 Fully participating preferred stock 3 ^' z* b& T9 g, Z1 Z
部分参加优先股 Partially participating preferred stock : {& `6 ]2 s# \# ^
非部分参加优先股 Nonpartially participating preferred stock % D" T9 q5 O* _* k& A* h
现金发行 Issuance for cash
, g4 g0 r" x8 i1 J非现金发行 Issuance for noncash consideration
$ ?7 \0 n" P5 [2 M& T$ H股票的合并发行 Lump-sum sales of stock : i6 p' ]0 [5 @/ |8 m8 U- L3 O+ \
发行成本 Issuance cost 7 @2 R. z! c1 _) z" ~0 @; d
成本法 Cost method . Q0 o/ G J1 i% s
面值法 Par value method
; g( e# z6 I8 R! Q/ q捐赠资本 Donated capital 7 j o. O) k S+ o9 K
盈余分配 Distribution of earnings 3 z7 r0 p/ F+ S' Y* I' e
股利 Dividend
2 Y1 T$ B8 K! P; W3 X股利政策 Dividend policy
( w% [8 }; j0 O- o; a宣布日 Date of declaration " M. D9 ~9 e9 @% w! m. i
股权登记日 Date of record ' S- a X$ E0 B$ B# |. v
除息日 Ex-dividend date # |+ @# @: P" T5 _; k; ?
股利支付日 Date of payment 2 X3 Y! X, w( h. F% Z$ j9 l; R9 T
现金股利 Cash dividend ; n& I3 {/ b3 W* p
股票股利 Stock dividend
/ q4 n4 s' u' S8 l拨款 appropriation
1 D! C9 ^# H% C8 ]! x------------------------------------------------------------2 `8 g0 a6 E6 A( c( U
（11）财务报表 : G7 _. s0 h! G E$ E* Y5 e
财务报表 Financial Statement
, S' Y- C# m s资产负债表 Balance Sheet
; r L. Q# P( ~- a# V8 x收益表 Income Statement
' b# c3 G) }2 r$ x& {" \帐户式 Account form
" X' S/ c( e, ~报告式 Report form
- y2 z/ u- P+ d6 W% s& `, g+ g' n3 Z编制（报表） Prepare 9 I. R9 _+ Y; D
工作底稿 Worksheet
/ k* `: q- i }多步式 Multi-step " o/ j |) O% x3 j; s* a8 L, ?
单步式 Single-step : i, s9 [* U- k* z& T6 P
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6 { q. G+ u) [! m（12）财务状况变动表
3 v2 f- V- u3 ^; I% C财务状况变动表中的现金基础 SCFP.Cash Basis - i( B k! M) P; p# z; I
（现金流量表） a4 h0 R" h" \ e% b1 a0 l
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 1 z( @; ?& X, b
（资金来源与运用表） 7 B; s/ U5 C; v! \
营运资金 Working Capital
$ ~5 y8 U V! i+ k# `7 M全部资源概念 All-resources concept
9 @ r2 P1 z* c6 Y0 J: O$ U5 U4 ~直接交换业务 Direct exchanges 5 {, i: ?& s$ H4 w6 X2 N
正常营业活动 Normal operating activities
% l% {0 z. b$ o6 {! B Q财务活动 Financing activities & I1 M8 ~4 N, D2 L7 X
投资活动 Investing activities ( L* V' y: x, A; ?) U( Y
------------------------------------------------------------ r0 e% X1 F- N5 _0 Q
（13）财务报表分析
; Z- L- m0 w6 w7 o/ q财务报表分析 Analysis of financial statements
2 t4 q1 j8 E. {比较财务报表 Comparative financial statements
! |& E! u1 v! Z( S趋势百分比 Trend percentage 1 A7 y0 Z6 {' d; i% ]0 E8 D
比率 Ratios . z. `" c3 m! [: s: Q: D1 c7 Z
普通股每股收益 Earnings per share of common stock
3 C) @; q1 {0 J+ i2 i1 t股利收益率 Dividend yield ratio
" W5 M0 g( ~2 W6 k价益比 Price-earnings ratio
( e6 U) R. M* W- t普通股每股帐面价值 Book value per share of common stock
* u# W: G7 e' L. |) }$ S0 ?资本报酬率 Return on investment
+ H8 X' w8 W& p# d- C总资产报酬率 Return on total asset ( K/ i5 w/ U' ?" {
债券收益率 Yield rate on bonds
: A4 c: I) S! }/ m3 }已获利息倍数 Number of times interest earned
8 b5 z! v/ C5 X/ v. d债券比率 Debt ratio 7 J/ [( D! R7 U5 K1 N
优先股收益率 Yield rate on preferred stock
! k0 O( Q) P3 E& I/ p营运资本 Working Capital 2 c8 m, M0 _) l+ C& Q
周转 Turnover
- S+ P. f/ j1 _6 @# c存货周转率 Inventory turnover ' V% Y) f) \9 K5 c9 k
应收帐款周转率 Accounts receivable turnover 0 m1 g( |% j& N$ f. {, P8 l/ P
流动比率 Current ratio
) L7 J* }: {% y4 t速动比率 Quick ratio , Q. c+ e# j. S9 y
酸性试验比率 Acid test ratio- ~/ j M( m* N% e# S5 F& Z
------------------------------------------------------------
$ Z0 r- G1 m! Z$ R. f: _6 I/ ]# E" m/ ~. L% Q* K- }5 @
（14）合并财务报表
9 _: ]8 b( |3 M) Q( S- A合并财务报表 Consolidated financial statements
; P- _0 N* E( U# @吸收合并 Merger
p) K9 r2 O2 i' Y3 s* M创立合并 Consolidation
2 O7 V5 @- s- j5 `1 X$ u控股公司 Parent company ; ~& Q! E% R7 R$ e) [
附属公司 Subsidiary company
* F/ w5 p0 e- {5 z2 W) |/ v' v$ `少数股权 Minority interest % [6 ]! u& X$ k# X/ O8 o
权益联营合并 Pooling of interest
5 z+ t4 R8 z: d' A8 u! {购买合并 Combination by purchase $ }5 `' F% m; e* R
权益法 Equity method 9 a0 q* `. c9 K6 i$ X3 |* Q1 W
成本法 Cost method 5 F' e; P0 v4 b# ?, L/ W
2 K: U+ I& \$ C l) Q* ~5 b1 l
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8 H! R9 T( t& c" ^, K" u% C& u+ f（15）物价变动中的会计计量
6 F: M* O6 [5 n% s物价变动之会计 Price-level changes accounting
/ s+ z& i( q1 t) R' i$ h一般物价水平会计 General price-level accounting
" ]& C0 D# S) O1 r1 Y; V8 O货币购买力会计 Purchasing-power accounting ; d3 v% l1 n$ ~/ w% K; Q8 w1 w
统一币值会计 Constant dollar accounting & ]/ U+ p) b$ u, G+ y2 ?0 y# Y
历史成本 Historical cost 1 z o* N1 L7 Q
现行价值会计 Current value accounting
! m; B3 u; H5 [% \5 i8 c7 f现行成本 Current cost
1 v. s( Q! l: X+ D; u) a重置成本 Replacement cost
0 x& e3 W2 v7 z# O2 T物价指数 Price-level index
/ q, _6 Q7 ]. p% [! c0 c7 C国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
; V) p* C4 i- T* L) K' p8 e% H' r消费物价指数 Consumer price index (or CPI) * U( _$ R5 ^- D6 k1 G! C4 C! l3 [
批发物价指数 Wholesale price index
3 I' y+ |3 h- S/ a* D7 ^货币性资产 Monetary assets
& t+ N) s% S' o5 U货币性负债 Monetary liabilities + P0 e/ i; H F& J
货币购买力损益 Purchasing-power gains or losses
# d+ M" w2 @& T% y' {7 l资产持有损益 Holding gains or losses ( I/ J2 k# Z' U5 U4 r, U9 K: a8 y
未实现的资产持有损益 Unrealized holding gains or losses
2 _3 X7 ]! l% v X7 H' i+ i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
