 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 9 y6 t" ], \: d0 q
会计 accounting
5 y% Y6 `0 `; G决策人 Decision Maker ; ]- t7 s" {* e
投资人 Investor
* `' i5 G# |* G股东 Shareholder
* R. k- F: g k- Z" _债权人 Creditor 9 \7 w/ j& Q7 e. f `- V
财务会计 Financial Accounting 2 R, T7 U9 a, L# ~$ X% |5 n' z$ l
管理会计 Management Accounting
9 |) x( A; _$ ^5 F! i, X成本会计 Cost Accounting
. S/ G! r i! Y! w7 U6 b, |私业会计 Private Accounting 4 }& W1 J H# G6 {7 s
公众会计 Public Accounting $ H+ s4 a {( g$ d- x6 p$ ^
注册会计师 CPA Certified Public Accountant 4 X/ K& W: _- C" r: V8 M3 [2 M
国际会计准则委员会 IASC
2 }" A0 I4 h: ], f$ |6 }: a& @- R* D美国注册会计师协会 AICPA
6 l# `: e0 X! f* W财务会计准则委员会 FASB
9 z, p# K4 x3 Z0 A6 ?# I0 C管理会计协会 IMA6 w- h9 Y/ T0 |9 i
美国会计学会 AAA : V4 s3 N+ }9 u6 l# g- h: I
税务稽核署 IRS
2 _4 G" n# z+ }/ ` r5 s; U独资企业 Proprietorship
8 l2 |5 J U7 |4 R/ D, X合伙人企业 Partnership
1 d" |+ |! D6 s. A# o8 y2 v' C公司 Corporation - A7 i+ p' l- h
会计目标 Accounting Objectives ' @& `- q3 y4 Q
会计假设 Accounting Assumptions
' k! ~" o/ g* c1 R) O3 p; h会计要素 Accounting Elements $ j$ B! Z4 \( t, r. F' z7 y; ~( ]
会计原则 Accounting Principles V2 M4 ^0 F2 w# o ]# P& y: b7 J' d
会计实务过程 Accounting Procedures - D2 x) V, L. s" P2 C9 K
财务报表 Financial Statements
6 x' Y& Q% |7 l) K财务分析Financial Analysis + a" M7 x* [: j$ H
会计主体假设 Separate-entity Assumption
4 X% g+ ~2 K7 N B! Z" N! G+ H货币计量假设 Unit-of-measure Assumption
3 s+ I& ?5 M* z3 [/ `9 \) _持续经营假设 Continuity(Going-concern) Assumption & z% R' P: p0 Y1 L* E& v$ w2 @
会计分期假设 Time-period Assumption
0 [2 ~: `0 B8 N资产 Asset
$ z4 t' ~. [5 S, R3 \# i负债 Liability : s, ?: m( O& ~/ g) t3 E) n
业主权益 Owner's Equity / Q/ J. f6 n' H
收入 Revenue - z0 B7 k, I' n# t, A
费用 Expense
! @( `) O% {, z1 A1 D# G0 r收益 Income 3 C, b3 x0 G/ D, k; K8 u
亏损 Loss k f# |) p9 ~8 `3 [# o
历史成本原则 Cost Principle 8 q; N& s2 a% l/ y- K |% D# {# A
收入实现原则 Revenue Principle
1 \% C0 l8 Y0 P P配比原则 Matching Principle # j; Q6 F: g9 o0 {' q9 v( @9 r
全面披露原则 Full-disclosure (Reporting) Principle
) `; r, C1 ]3 @+ A: [1 v# x8 y% \3 [客观性原则 Objective Principle
1 k; E" q) ]% v$ w5 R- T一致性原则 Consistent Principle
' }- t3 d6 J Q可比性原则 Comparability Principle
* d# M$ ?( e" D! ~: y7 `# x7 M重大性原则 Materiality Principle
9 y/ u7 g, b9 t0 l7 d% w稳健性原则 Conservatism Principle 5 T6 V5 b- E8 e9 N
权责发生制 Accrual Basis . l" x& ? w! Q" _) J8 m k
现金收付制 Cash Basis - v+ N, [3 J; v# n1 g
财务报告 Financial Report i' t2 V' x1 _; A# [8 P
流动资产 Current assets - O4 [- B0 b, U' h( n, I
流动负债 Current Liabilities ( ~0 n% k( w- C2 q/ p/ g' O
长期负债 Long-term Liabilities
" _. s7 X) P4 T3 m ^/ O" h2 c投入资本 Contributed Capital
. ?9 T$ C; ^& a- d9 K+ V6 B% c) O留存收益 Retained Earning! ]% A$ ]6 K- i1 H- |
9 R6 h B9 U$ F, r, v# |. q
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3 F4 E( j" }* \3 @（2）会计循环
, C4 h9 ^8 g- V% C% k& z会计循环 Accounting Procedure/Cycle 4 J1 w9 m' i3 c
会计信息系统 Accounting information System 8 z8 l, n; ~. B
帐户 Ledger / {; Z- w: B, l
会计科目 Account ' q+ p C6 T2 K. \- D Z( e
会计分录 Journal entry
8 ^2 L. d) I7 F" A ^" l原始凭证 Source Document
( O/ ]' c$ O$ c% _日记帐 Journal $ A1 E! j5 V2 {! K9 g g0 P
总分类帐 General Ledger
3 C0 N1 |$ v* _& _明细分类帐 Subsidiary Ledger
% t1 g# W1 o. r3 y2 W/ u# X试算平衡 Trial Balance
. J& l* a& X5 Q0 ? w现金收款日记帐 Cash receipt journal
, {! h6 z# H: g现金付款日记帐 Cash disbursements journal 0 P+ S$ g) N. f
销售日记帐 Sales Journal : O9 d& |1 U7 F; x& P) I! Q; W
购货日记帐 Purchase Journal
& o1 S F% P* Y. D$ \0 T普通日记帐 General Journal
( V8 K" r0 l. b1 e! q" J& J工作底稿 Worksheet
7 V# s. |$ V6 P调整分录 Adjusting entries
! C& D" ^$ [# M1 {结帐 Closing entries
9 Z7 H% ]1 ~) P3 y( e5 v2 X1 ~* E. K# W" f7 r5 U, N7 G1 s
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（3）现金与应收帐款 8 o: ^9 Q' F- [6 M! Z
现金 Cash
' z3 b0 L: _! @' `9 _0 l; V% ^银行存款 Cash in bank
! n" z; _; s: L, F库存现金 Cash in hand / t( M- k3 D# C
流动资产 Current assets
6 {/ T+ ^5 K& | u6 g1 n+ g偿债基金 Sinking fund
' S$ O- i1 p e4 I( n) T5 b! J( ]1 N6 ?定额备用金 Imprest petty cash
! Z% @6 l5 r- i: S# U支票 Check(cheque) ! I* X( b$ z. C7 f- B% ~/ Y8 ]) ?
银行对帐单 Bank statement
; M" ^' S+ F0 I! g/ Z: O& X银行存款调节表 Bank reconciliation statement 8 {$ C% m0 _( x
在途存款 Outstanding deposit 7 [ B0 P8 K. v& o( b, p* Q1 }4 ^# G4 ^
在途支票 Outstanding check * N( q. F# B. J& w: [
应付凭单 Vouchers payable # J: M6 V4 ~4 h' f
应收帐款 Account receivable 9 ]! Z+ N" G# }3 j: w
应收票据 Note receivable
& z0 w/ M7 q4 J6 @; B& y起运点交货价 F.O.B shipping point " S0 b: [8 M; o" S7 S1 H# n
目的地交货价 F.O.B destination point
1 c* |( A; {3 o: C, ^; s商业折扣 Trade discount
" w* T! S; \8 K* _# `! h0 S现金折扣 Cash discount
3 w. c6 e% K( W销售退回及折让 Sales return and allowance
* m# O! U$ ?5 N* }8 I: f坏帐费用 Bad debt expense
/ Q& K) p/ z% ?" E, z1 ~$ T备抵法 Allowance method 3 \% n u/ S, J9 c2 D
备抵坏帐 Bad debt allowance
* C, U- M' | J& l损益表法 Income statement approach
/ N4 x7 k2 t4 v' p资产负债表法 Balance sheet approach
, p1 {- e9 \# l/ |帐龄分析法 Aging analysis method
2 r1 v% ]" [$ X7 A8 p直接冲销法 Direct write-off method
: {7 z) e& _4 r% O& ?) x) X6 b带息票据 Interest bearing note 3 T$ M) [1 x- M0 u5 u
不带息票据 Non-interest bearing note 7 r; V: H' W" X# j6 ^% g
出票人 Maker 8 D; A1 A Q6 ^+ a+ x0 q2 ~9 K3 x
受款人 Payee
' q5 a9 x: B4 r本金 Principal
! k& s2 r+ O6 X3 j G* Q利息率 Interest rate
3 a( Z! z+ O! S( _; Z3 Y) F: u到期日 Maturity date 3 W7 K1 z7 t4 n; _
本票 Promissory note $ I; }! V4 m/ ^ g
贴现 Discount % }' y6 H& H; {& A0 S# M
背书 Endorse - C( K9 j8 J1 d6 S) D
拒付费 Protest fee
8 z# ?+ m* R$ g% i! |$ i! v
$ B( |- i t% w+ y------------------------------------------------------------
$ n! Y. e# V3 e（4）存货
) M# W; W0 u- `: [0 j, S存货 Inventory
, ~2 g0 V% e& Y商品存货 Merchandise inventory
. @- ^$ B' \# F- a产成品存货 Finished goods inventory 3 W' ]+ G' Y) K7 `0 P# s
在产品存货 Work in process inventory
" o" k1 E% i, e& R1 e* x" b$ m1 b原材料存货 Raw materials inventory 4 t' [8 ~; v0 r+ o: z, I! J) K
起运地离岸价格 F.O.B shipping point ; Z; x2 d0 r# F: [' {
目的地抵岸价格 F.O.B destination
/ W. [( y$ l- N2 ~* {, l. b寄销 Consignment
( J2 a6 _) c* p寄销人 Consignor $ B8 \( a& h3 V% u: H- y; B4 }
承销人 Consignee & h6 r L. G0 r* q' ^ k
定期盘存 Periodic inventory
) x. [2 v5 V" a永续盘存 Perpetual inventory) `& X# G/ v, V# x
购货 Purchase
$ ^5 T+ M R" j. P. L3 ^购货折让和折扣 Purchase allowance and discounts
& A) C( f* ^5 m9 J' \ x存货盈余或短缺 Inventory overages and shortages
% y* J( B" z: a6 b8 t% k7 ~分批认定法 Specific identification : X) M" x! ~* X$ K+ E% t
加权平均法 Weighted average I+ V, P$ h2 q1 t( M( o
先进先出法 First-in, first-out or FIFO 9 K& E; y- H a C/ ]: z" s/ |
后进先出法 Lost-in, first-out or LIFO
3 P9 v" y) M' g8 b! J移动平均法 Moving average
8 X0 X8 S& M' T) g. I成本或市价孰低法 Lower of cost or market or LCM
3 Z+ O. M6 f, Q市价 Market value
( b6 e" f. t: P6 {& l重置成本 Replacement cost 9 r4 m- n# h& Y ~
可变现净值 Net realizable value
! e. D- I9 C6 H: {& @上限 Upper limit $ }7 u) z' X2 K7 q& G- `2 C
下限 Lower limit . U+ A' u5 R# o
毛利法 Gross margin method
4 Z3 ^: I" T3 |' I& T8 g零售价格法 Retail method ) S1 X9 d* s# {
成本率 Cost ratio " F" Z* _: r9 ^' P+ q
G+ o* |; F; t; J7 [7 a# j" B
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（5）长期投资
6 P) c1 W* ~; y8 H长期投资 Long-term investment # Y# Y& m2 b3 m3 ]% @/ ~" J0 l
长期股票投资 Investment on stocks
" N' H9 k, o$ P( V& y5 s长期债券投资 Investment on bonds
+ R- T, g9 l- @成本法 Cost method
+ d+ x) e c- s( R+ D* a& n权益法 Equity method 4 q6 l& Z) F/ R- a, T+ ?$ \
合并法 Consolidation method 7 g% @8 q7 t8 I7 `
股利宣布日 Declaration date ; s) B6 _' I+ F1 v2 M* X
股权登记日 Date of record & ^- t0 ~! @) ^$ u2 C
除息日 Ex-dividend date 3 J1 W, M; O4 C( F" I, n3 Q
付息日 Payment date ' g! W/ V5 R, x) w" t
债券面值 Face value, Par value
, p4 H: c3 {# [8 p# i" g5 E债券折价 Discount on bonds 6 N" g! G! v$ p0 V r
债券溢价 Premium on bonds
5 Z% [. T) v. G) R3 m9 w票面利率 Contract interest rate, stated rate
/ _8 ?" i& B3 v/ G! G" Z: B* L市场利率 Market interest ratio, Effective rate
6 T7 K; q( b* q# Y8 s5 j# {7 x2 c普通股 Common Stock
: Y5 x; g$ Y- h: l优先股 Preferred Stock 5 B- _" B9 A' g; B2 E2 O
现金股利 Cash dividends 7 B) i _) {! ]( c; p
股票股利 Stock dividends
3 Y. p1 b* V: ~1 Z6 `3 k& H清算股利 Liquidating dividends $ J o [ n* A: Q) y( n
到期日 Maturity date * e r" d7 l& H1 x/ b* ]
到期值 Maturity value
8 W3 N* N. F7 d- k2 \直线摊销法 Straight-Line method of amortization
1 Q0 ?2 w& Q' G' P" E# `6 B9 ?实际利息摊销法 Effective-interest method of amortization
0 A' Z1 V1 V4 r+ k1 W2 H
2 P; p! V8 S3 w3 D* |+ n8 C---------------------------------------------------------
, Y, O9 S; a1 B3 n" m, t1 P（6）固定资产
( w' z2 x8 u, T: C: o固定资产 Plant assets or Fixed assets ) ]6 _5 n# P6 b2 ~1 h3 Q
原值 Original value
9 a6 K( o: b6 p+ N. [预计使用年限 Expected useful life , x& e6 O* c4 d R9 P4 P# }
预计残值 Estimated residual value . A9 _3 y& e. [6 c
折旧费用 Depreciation expense
8 ]0 Y0 M8 d: Z2 K9 E累计折旧 Accumulated depreciation
9 v- m1 a5 s( q5 _- C/ f5 J! |帐面价值 Carrying value
% D5 N' u0 M+ y! p* d" f' x应提折旧成本 Depreciation cost 0 y" d9 C6 O) M8 f. j
净值 Net value 5 L" n! l6 c( p z, f$ h) i
在建工程 Construction-in-process + q5 g3 f+ p0 n2 Q/ P3 [) a
磨损 Wear and tear
2 p! Q% z% l4 i9 I过时 Obsolescence G. q* A4 b( I: Z, R6 H% C
直线法 Straight-line method (SL) 7 d( j1 e, H, o% x
工作量法 Units-of-production method (UOP)
! p/ ~- f+ C! |; i6 v" I加速折旧法 Accelerated depreciation method U7 |( q4 x- ?1 _
双倍余额递减法 Double-declining balance method (DDB)
6 Y7 O1 q) O$ r$ X9 B" P+ m7 @5 g年数总和法 Sum-of-the-years-digits method (SYD)
1 Y# i7 O; l( y0 s7 Q. g以旧换新 Trade in
4 h5 i2 |9 W% ^" v! O! _2 S9 @经营租赁 Operating lease % ?8 j8 e1 Z8 a3 ]6 G3 k
融资租赁 Capital lease + d& I ~9 A; J \
廉价购买权 Bargain purchase option (BPO)
9 ^9 s8 \$ E2 e: ?资产负债表外筹资 Off-balance-sheet financing & Y7 m, H c- F l
最低租赁付款额 Minimum lease payments2 b: {% {/ s! I
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（7）无形资产 : _+ Z; E9 x1 s! _
无形资产 Intangible assets
) c6 ]& @$ p, A" m) C) Q6 `专利权 Patents ( I1 @8 Y9 s" @* e! {
商标权 Trademarks, Trade names
3 J0 v/ H; K" k/ A1 y& G1 E著作权 Copyrights , U6 H$ B5 \' b; g) W8 j" P$ r
特许权或专营权 Franchises + b2 B6 l' p) ]/ z& Z
商誉 Goodwill
% V" r+ E' h. e4 P& S开办费 Organization cost
( z; U( ^% S0 Q6 X. H租赁权 Leasehold
4 p: S! @% m) F: d! Q摊销 Amortization
0 m; @* {5 [7 X' T6 ^, c. D1 Z--------------------------------------------------------3 }! a0 u7 o; X$ _: Z7 K4 I
（8）流动负债 ) W; m; b: @; X: X& P7 f' C
负债 Liability / a( P* B' K: K$ T ?
流动负债 Current liability
" m3 T0 V1 a' H \0 j7 m0 d应付帐款 Account payable
& {) j& l7 {& ?4 _, i应付票据 Notes payable u5 y5 `" }! t) J
贴现票据 Discount notes # n2 n0 A7 S# D- G
长期负债一年内到期部分 Current maturities of long-term liabilities) r6 U# v6 \" ~+ z# a }+ X
应付股利 Dividends payable ( Z- f$ p% }5 [2 ~" ?8 Z
预收收益 Prepayments by customers 3 L. p: P' M+ O2 D
存入保证金 Refundable deposits
5 [ m6 A* T4 n+ q+ G应付费用 Accrual expense $ l& D e: B( V3 I; a
增值税 value added tax 2 C4 T$ k L5 `% s* r2 S
营业税 Business tax 2 w* b0 r; S5 w7 [* r
应付所得税 Income tax payable + F) @& v) P/ U6 f8 s4 F
应付奖金 Bonuses payable . s: f$ Q& @3 `
产品质量担保负债 Estimated liabilities under product warranties
* p' x/ m5 O! F( @赠品和兑换券 Premiums, coupons and trading stamps
6 Q, J. B( p/ ?; ?或有事项 Contingency / e+ ^8 w9 Z; l; n
或有负债 Contingent
8 b* \9 X3 E4 ^% F/ ~6 S或有损失 Loss contingencies
* m' J4 B) J6 k或有利得 Gain contingencies
% v# l! e9 t3 Z6 }# l永久性差异 Permanent difference , Y$ O, U J- L
时间性差异 Timing difference
8 G. k+ Z m' q* i应付税款法 Taxes payable method
4 y8 F: Q' a' Z% u8 C纳税影响会计法 Tax effect accounting method
1 U9 s( X0 N8 ^- L9 L" `递延所得税负债法 Deferred income tax liability method 6 s. u8 i! b5 W0 E
; c9 o( |( j( Z------------------------------------------------------------& N* t; J) ?) y) S( ~ f, G) j
（9）长期负债 & W S, O* R. l y; A) p/ C
长期负债 Long-term Liabilities " F: m F$ m/ g, B" ~8 K( f4 A
应付公司债券 Bonds payable
, g1 W2 T& C1 X- j/ b! j" k) v有担保品的公司债券 Secured Bonds
9 J. n+ h6 @) R抵押公司债券 Mortgage Bonds
8 E# i, u! H, l. |6 M0 Q保证公司债券 Guaranteed Bonds
; f/ u* `6 `8 l7 Y信用公司债券 Debenture Bonds : b2 E2 F5 a/ |, F
一次还本公司债券 Term Bonds . y7 U x% _4 ?+ N$ m H
分期还本公司债券 Serial Bonds ; M p3 ~) C$ B% B
可转换公司债券 Convertible Bonds
5 z* B+ b# l& E# f) B0 _可赎回公司债券 Callable Bonds
; y3 c1 T; R( }) }9 B可要求公司债券 Redeemable Bonds 2 _% e# k9 @# a, T' u: W# Q
记名公司债券 Registered Bonds / s$ }( ]4 |2 N I7 b, L* f. c: ]
无记名公司债券 Coupon Bonds - \0 `* V! M( i& @+ x9 w
普通公司债券 Ordinary Bonds
/ u0 ^/ {: A0 }4 q) L收益公司债券 Income Bonds
2 E* Z9 M5 a3 W3 T H! V# W名义利率，票面利率 Nominal rate
; u4 Q: t+ q7 \5 P4 J3 Z4 c实际利率 Actual rate 3 @2 v, B$ y6 {8 _
有效利率 Effective rate 1 u, ]# `7 y: d3 [8 v
溢价 Premium
* c' {+ x1 u# b; X% y折价 Discount ; x8 F: o+ \# \5 k( i% s
面值 Par value
7 e! P& |/ E8 C; G直线法 Straight-line method
9 N% M6 H0 {/ Q( x/ D/ X6 _实际利率法 Effective interest method
9 C1 Z( A9 E5 T. R8 t到期直接偿付 Repayment at maturity 7 A: Q0 q) Y" z" h+ }$ A
提前偿付 Repayment at advance , s- \- g( C( [6 p' x5 {3 A2 o
偿债基金 Sinking fund 7 ^9 F1 u& L1 R% Z* f8 ]
长期应付票据 Long-term notes payable
2 r# @* I* `& i( U. q5 g抵押借款 Mortgage loan. V, t8 j u+ F! a2 Q
--------------------------------------------------$ }- [ A i2 }1 Y2 c3 F
（10）业主权益
$ j. V0 S8 w" E4 H2 W9 Q/ a! r1 Z, Z权益 Equity
0 O( m5 R7 _% U, ^% b业主权益 Owner's equity
: m! W0 _/ r1 d: N- ]6 K股东权益 Stockholder's equity
( t B& H6 `% c* ^投入资本 Contributed capital * e! a0 j! ]# l# }4 W
缴入资本 Paid-in capital
2 v9 o# C m% I; l. u( ~- F! C) v股本 Capital stock
% p f0 r3 g u2 }资本公积 Capital surplus
1 G- V) g1 i) P! E H/ [留存收益 Retained earnings
/ m9 s0 C- U0 x4 K$ O! N. Y核定股本 Authorized capital stock & L/ L( P, i- z/ u7 m
实收资本 Issued capital stock 9 ?- Q' p2 U; }2 ^* u
发行在外股本 Outstanding capital stock
. q& S' b3 v0 u; q# k5 T库藏股 Treasury stock & l& N2 r! }+ b1 A: a
普通股 Common stock " i# b! g K e! M* p8 k
优先股 Preferred stock
9 b# @7 k7 E& G; L7 H累积优先股 Cumulative preferred stock
8 K, a% K' B0 j非累积优先股 Noncumulative preferred stock 2 M# \8 u6 T* @$ h1 K2 G
完全参加优先股 Fully participating preferred stock ; ^( u- m) Q0 ?! a8 p
部分参加优先股 Partially participating preferred stock
; u% ]# Q+ Z6 n" r非部分参加优先股 Nonpartially participating preferred stock - d- @! y. M- v$ {
现金发行 Issuance for cash
2 g, W- q4 D+ V! p非现金发行 Issuance for noncash consideration
* V% j$ d1 P4 J" g! _5 f2 c0 O9 @股票的合并发行 Lump-sum sales of stock 8 w- o9 ?/ p6 x0 t; {) A
发行成本 Issuance cost 7 h+ ?- C2 y0 T9 I8 G6 H* {" F1 O
成本法 Cost method . ^3 V v$ f" r; n( M
面值法 Par value method
+ h2 ^ O- R) s! V捐赠资本 Donated capital 8 b1 `. d# r3 U
盈余分配 Distribution of earnings
6 z: t. ~+ E% b- o- E9 _股利 Dividend
' l& F1 _" @+ X. h股利政策 Dividend policy
" ^- O# `! f1 o4 Q4 c$ j宣布日 Date of declaration , X( G0 G) F$ B6 W9 `
股权登记日 Date of record * g, |2 C$ ^6 E2 `5 _, o y
除息日 Ex-dividend date
/ _& y* B. m l' A/ ^股利支付日 Date of payment
! X6 a8 o6 J9 l1 C现金股利 Cash dividend
! j4 x' c0 \3 B+ a& W Z股票股利 Stock dividend
5 d; f7 @, n/ m拨款 appropriation . n3 Q# ` s: ?0 f9 s1 H
------------------------------------------------------------7 t% S5 I; P) S1 Q
（11）财务报表
( P1 B5 J W- x4 F: b- c财务报表 Financial Statement ( ^# w; d8 c8 m+ E1 \: v" ~8 L
资产负债表 Balance Sheet 4 f+ x. {$ ?! k: |* W
收益表 Income Statement / y! K1 a+ m2 J1 n: z
帐户式 Account form # o; n1 ]+ Q: x9 p( Y# M$ ]& O. x
报告式 Report form
3 ~) ?: b) S0 m& h8 G' R编制（报表） Prepare 0 e% i" B' M. N. p; t0 _% ^
工作底稿 Worksheet # k( G% K, ]2 u2 R+ {/ E( A
多步式 Multi-step
/ C- N* Q% j- L/ M单步式 Single-step ) f2 b/ Y1 H; S+ E0 D# m+ z1 X
-----------------------------------------------------------
0 `; S) \0 E$ i O# z（12）财务状况变动表 : |0 Q! L E: ^4 T
财务状况变动表中的现金基础 SCFP.Cash Basis 4 o. c/ ^( [2 {" h+ N
（现金流量表）
3 F4 X8 z5 C: i' `" P1 N- F财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 3 a: F) `) t) M# P. {/ d4 F9 O
（资金来源与运用表）
N) e# H0 |7 U1 S) O. H- V营运资金 Working Capital
1 S9 |$ m( M* H" J% m. B+ P1 U- G% x全部资源概念 All-resources concept & F" x7 l4 ]$ Y
直接交换业务 Direct exchanges ' B: d% c* ~2 ] G- U9 Y; l3 \$ m
正常营业活动 Normal operating activities 6 R( F( \; ]6 d5 _+ w) e" X
财务活动 Financing activities ; x% N% ~% h- z- b& g2 D! N
投资活动 Investing activities . }( Q5 J. R. ^1 e- F+ ~& t& _
-----------------------------------------------------------
: r9 V. m6 |* ?4 F+ \（13）财务报表分析 9 N; V: z" l6 }* n* l2 V
财务报表分析 Analysis of financial statements
# @1 C( O h1 e1 [比较财务报表 Comparative financial statements ' ~. B& R+ l( N9 v
趋势百分比 Trend percentage
, |( n0 w: u _) \$ O比率 Ratios
4 q9 I, M9 e3 g9 ~; N普通股每股收益 Earnings per share of common stock
8 R1 Z: p9 j% w, x& _- }9 c7 g股利收益率 Dividend yield ratio , @; w' _( B1 B$ V9 }0 S8 e3 a
价益比 Price-earnings ratio 7 F- ?3 q8 F' p" [. L/ ^% y$ S- H
普通股每股帐面价值 Book value per share of common stock , y9 _% r- Y; d" X+ ?4 h4 p
资本报酬率 Return on investment
: c2 I) O. V- J总资产报酬率 Return on total asset
" f6 N4 j9 f7 y# |' n, ]4 N债券收益率 Yield rate on bonds
9 S1 J! ^( w+ ^6 z1 P, G已获利息倍数 Number of times interest earned & g7 L# x& Y$ l _
债券比率 Debt ratio
3 w. \6 n+ T; u9 V, y0 ]& E优先股收益率 Yield rate on preferred stock
# V! a3 H( ]/ X( l$ _营运资本 Working Capital
5 C2 R8 h- ^ z3 v' {( W+ C9 c* d周转 Turnover % E z6 s4 ]+ m9 _& h+ A# j6 @
存货周转率 Inventory turnover
! v) x. w! D$ V4 z应收帐款周转率 Accounts receivable turnover " j- r# I, p/ S' u: O
流动比率 Current ratio 7 D0 S3 ^6 `2 ]1 A, g
速动比率 Quick ratio ! }# k; C, C$ y+ {
酸性试验比率 Acid test ratio% q, |+ g0 H0 L# A" \7 `4 _
------------------------------------------------------------
3 l9 _( _' U3 L8 S8 _) J! C/ z
/ `' p; E& k7 r0 E% b& K8 A（14）合并财务报表 & {( W9 G8 y2 R! j$ B- T
合并财务报表 Consolidated financial statements , E' l% M% N- F
吸收合并 Merger . [! P) {- a) _, t. D, V2 @- F& O
创立合并 Consolidation
; b" l$ r' v4 I. j* j7 A2 [/ Z2 }" p" v控股公司 Parent company
/ _, G4 D, N2 Q& E附属公司 Subsidiary company
6 v$ u" t2 X4 ]& C少数股权 Minority interest 9 J3 u! U, b! c5 n4 k2 [: }# p
权益联营合并 Pooling of interest 9 z0 E# W# B7 b/ p( J3 T6 {, X
购买合并 Combination by purchase $ O, p" y, E/ D% T$ z
权益法 Equity method
# {& C. g: U' x% ?成本法 Cost method 5 u, z5 y5 q1 D6 U" ]' H$ |. n: N1 c/ C
+ Q4 x8 r% t, v9 i
------------------------------------------------------------
2 v8 Q/ }8 [7 U4 t5 x9 ^（15）物价变动中的会计计量
; p3 ~& A& g2 \' ^+ t- V物价变动之会计 Price-level changes accounting : x4 k, X$ U, Y# \8 g
一般物价水平会计 General price-level accounting 1 \5 {6 d) G% z/ C1 S& w$ |
货币购买力会计 Purchasing-power accounting 9 C9 n" u0 J7 k4 J; O
统一币值会计 Constant dollar accounting
) Y( Y4 ?0 P H历史成本 Historical cost
! l/ i2 Y# ?, m7 c现行价值会计 Current value accounting
) h% ^8 Q: v$ g6 H现行成本 Current cost
& K/ \) Y, a: f5 \9 w' \0 _$ v重置成本 Replacement cost " B! F) j9 G4 s: O' J+ b8 F
物价指数 Price-level index
7 i* p* a' G% @2 f: ~. s国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
0 S; F" ~3 p$ I消费物价指数 Consumer price index (or CPI) # N; {3 @ j! q
批发物价指数 Wholesale price index
* Y7 w/ X, L/ \6 X# \8 r, O货币性资产 Monetary assets
1 R; b( r* g" ]% }- R( ^货币性负债 Monetary liabilities
- J+ a% q$ T6 ?+ q- ]货币购买力损益 Purchasing-power gains or losses - J8 [% {) Y& J
资产持有损益 Holding gains or losses
" q. P! [) M) I6 e3 J9 v: {7 v未实现的资产持有损益 Unrealized holding gains or losses 0 s9 L2 n5 H' h8 _" @7 X
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
