 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
2 b& z& N$ G+ O, a, S! \6 N会计 accounting : ~4 V @1 ` \" Z2 X) Q" K
决策人 Decision Maker
' l+ c$ P6 h6 _( ?/ R" i9 ~投资人 Investor * U" [# e5 A( W% \2 e
股东 Shareholder 8 M! f( U3 ~4 n2 `
债权人 Creditor
# u$ i5 U8 Q+ q) p财务会计 Financial Accounting
$ M2 a. [7 ?, Z% M+ \+ D管理会计 Management Accounting
/ l3 Y) a, H) v$ _成本会计 Cost Accounting 7 `# u0 K/ ?( |7 i1 e" ^0 X/ P
私业会计 Private Accounting ' i# q' w5 d5 B. ?# d
公众会计 Public Accounting - N. o5 d0 U* ?2 N
注册会计师 CPA Certified Public Accountant
8 x b1 X6 s; w2 C6 J* t! Y" b国际会计准则委员会 IASC
0 W, s. j! V" X0 @* t美国注册会计师协会 AICPA ) f' o+ x& c7 A \/ U4 H
财务会计准则委员会 FASB
5 C' Z6 p8 a+ x: U管理会计协会 IMA+ D( r( _2 T+ I
美国会计学会 AAA 2 v& p0 |$ ]' a
税务稽核署 IRS
! L ~4 k% M/ z& G& g( O+ l# q独资企业 Proprietorship
# O4 W1 s' ], C$ [. M合伙人企业 Partnership
7 u! K) g) m0 y- i* Q公司 Corporation
, G4 l) ^+ B2 Y S+ D3 g) p会计目标 Accounting Objectives
: D/ Z* g% t# {% n会计假设 Accounting Assumptions 3 t' C4 ]4 }' a8 z6 x4 X9 J
会计要素 Accounting Elements 6 b6 O) Z6 u |5 c5 h! B4 x
会计原则 Accounting Principles
. k" I6 E7 a2 l$ S- h3 z' l+ h4 c, t- p会计实务过程 Accounting Procedures
& r; m2 m8 J) F0 k& O2 l财务报表 Financial Statements
+ `" u+ L! I. W+ v财务分析Financial Analysis
% O0 V% N. ]* v {会计主体假设 Separate-entity Assumption ) d' t2 o, t" N, ]: t
货币计量假设 Unit-of-measure Assumption 5 g }! G! |$ m' j
持续经营假设 Continuity(Going-concern) Assumption
5 B9 t9 X9 \2 [会计分期假设 Time-period Assumption
% z" b6 b X, C9 v. Q资产 Asset + s8 `( K h4 f3 b; h# P' l
负债 Liability
" k, Y; |1 o. F2 u! U业主权益 Owner's Equity [8 n- b& B6 S8 t
收入 Revenue ; s* N6 k$ t2 h' P4 L8 T4 _
费用 Expense + T* b6 m# K$ j0 b! w
收益 Income
+ D$ B/ ~% H, B亏损 Loss * [7 v0 n" ~7 l1 n/ i
历史成本原则 Cost Principle 8 c2 P4 D. ~+ b
收入实现原则 Revenue Principle . f( Q* S- ]+ x/ O7 ~- m, W- s
配比原则 Matching Principle 0 D( T5 N* k" }1 S
全面披露原则 Full-disclosure (Reporting) Principle . A( Q5 {8 f+ u. M: l
客观性原则 Objective Principle * x: b! H( _7 h. Z# t0 P
一致性原则 Consistent Principle & S4 i' t x$ a
可比性原则 Comparability Principle
2 o2 I R( K8 g" c2 F5 |重大性原则 Materiality Principle
5 ?2 R2 C& L3 W稳健性原则 Conservatism Principle . J' V/ k* ]6 I
权责发生制 Accrual Basis + X5 n& K# f& ~% h0 @
现金收付制 Cash Basis + O2 C9 X! X4 J7 e" E' T
财务报告 Financial Report 5 U8 w% O/ H7 M2 d. ^6 |
流动资产 Current assets
9 o, \& V1 l, V& h: I3 R流动负债 Current Liabilities : ~- F% O* N2 M# G* t6 j4 E
长期负债 Long-term Liabilities , |4 M' F0 m3 y4 `( r
投入资本 Contributed Capital
, K, F) C+ Z' R( [" T, y" e留存收益 Retained Earning' ^- G) ^ a0 b5 ~3 F3 ?
4 ~- z& }: i3 ~# L7 a$ J- Z------------------------------------------------------------ p( c* l" C; M: [ s* w8 ?
（2）会计循环
9 N. N3 L/ ^8 y会计循环 Accounting Procedure/Cycle
' m5 S$ d2 c/ W4 s& B1 W. L# A& [ j3 F% \会计信息系统 Accounting information System 7 K4 Q" u- O. }$ ?
帐户 Ledger
3 P" a- g# |; o3 O; C. e# i会计科目 Account 5 {6 [! }. k( q/ k
会计分录 Journal entry
3 c' E: l; {3 a( r原始凭证 Source Document * s2 P! P0 p* q+ v* P' c
日记帐 Journal ' W7 z% A4 _ Y7 [& r. j
总分类帐 General Ledger 2 K8 ?3 x6 F& |6 u$ x' I/ X2 D- w
明细分类帐 Subsidiary Ledger 3 q5 Y5 y+ f7 R2 ?+ C! \; @
试算平衡 Trial Balance 8 U7 W7 D3 k8 P- p! I+ K @& B4 s
现金收款日记帐 Cash receipt journal
2 K8 c& b w) ^& R( m1 ~, K' z现金付款日记帐 Cash disbursements journal 6 d N. |1 o% c3 S( a7 d
销售日记帐 Sales Journal
0 s* a& G9 i4 J9 c1 ?; B$ f购货日记帐 Purchase Journal & Q( h1 j, o* a( O: e
普通日记帐 General Journal * P& P; `" B- _; S( s3 C1 Y
工作底稿 Worksheet ! U% o1 S' o, f6 `3 K
调整分录 Adjusting entries + j* R0 U$ w( I) H! e! N
结帐 Closing entries 0 |6 t" R4 ] [" }$ T1 U' b
" l5 v- i* h* A+ \2 n( O. S
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（3）现金与应收帐款 : w6 A, B- E+ s: f3 }) t( {
现金 Cash
2 p& d/ T8 }3 v( f6 \, x银行存款 Cash in bank
/ b1 _% r6 R; G, P# l+ y库存现金 Cash in hand
; J( G2 S" H1 D% ]/ Y9 c& D流动资产 Current assets
7 L, \, a6 q! O7 a偿债基金 Sinking fund
5 J" k$ W+ W; Q3 ?# b6 V定额备用金 Imprest petty cash 7 ~2 F3 U4 s+ Y
支票 Check(cheque)
* G, b. B6 g! b' [4 ~; l银行对帐单 Bank statement 0 [5 G7 }5 q- ~
银行存款调节表 Bank reconciliation statement ) w+ H. X9 S4 D: V. W; |, M8 p
在途存款 Outstanding deposit 1 Z% b% |/ [ @4 @
在途支票 Outstanding check $ |( m; a& [4 o% i/ T
应付凭单 Vouchers payable
# Z& @/ I/ G, K5 x应收帐款 Account receivable 5 Y. e* u" X2 L7 X; ^1 Q F6 O3 {
应收票据 Note receivable
$ l I# b" l/ M起运点交货价 F.O.B shipping point
& k1 N) ^& e$ c. U* Y目的地交货价 F.O.B destination point
# M1 N1 p% f' Q& w' q5 p6 y商业折扣 Trade discount
) o' I. h. U! c" R现金折扣 Cash discount ; y9 t2 S1 S% e( k* x
销售退回及折让 Sales return and allowance
" @/ Y3 D; @8 k7 M坏帐费用 Bad debt expense
# B, h9 ^. i, I6 ?* a; R7 V备抵法 Allowance method 1 C$ u, P! I" d# l5 x
备抵坏帐 Bad debt allowance 0 H: a# K0 O) R' X
损益表法 Income statement approach 0 q/ B. D) F$ l O# A4 e5 M
资产负债表法 Balance sheet approach 0 S. c4 T3 }9 k# k; I
帐龄分析法 Aging analysis method 0 L; `9 @+ Q6 }- |" r0 x
直接冲销法 Direct write-off method 9 `0 @% Y* O4 i; N1 l* ]& l2 z
带息票据 Interest bearing note
/ O# p1 q" Q5 m9 E# Z ` b不带息票据 Non-interest bearing note
$ h. J8 w7 v9 s2 t/ ?出票人 Maker
# c( Q) X% `+ k2 j: I, }受款人 Payee
) \, k3 R9 n& B本金 Principal
# |& S$ b7 j) v3 x8 p, M利息率 Interest rate
9 B; }" _( c; H8 b到期日 Maturity date
. H; q, r+ _9 b6 y1 Y4 A3 y本票 Promissory note : M* M" J+ ~$ U- e' g6 @
贴现 Discount
" X( V) | |: h$ m- b, C背书 Endorse
* R. ]; u+ { @5 w/ M0 j拒付费 Protest fee 7 z. J5 U$ i3 _" {/ Z4 F
# H8 t& i3 }: ]$ @3 K* G------------------------------------------------------------
2 ^9 y. e8 S. N! G; i; b9 N* k/ V9 V; _（4）存货
5 I4 I+ S: c9 k9 j& Z/ k存货 Inventory
) \4 O0 p6 V h8 L5 n+ |商品存货 Merchandise inventory - S; s# t' I. H8 w3 N" i/ s% d
产成品存货 Finished goods inventory ! {$ R( T& ~6 u' ~: ^$ Q) D+ W
在产品存货 Work in process inventory 5 v+ D q; F# J6 e' h8 t/ Q
原材料存货 Raw materials inventory 2 o& [6 K4 B2 ~* f+ V
起运地离岸价格 F.O.B shipping point : t& K, f' ~! |$ K7 {
目的地抵岸价格 F.O.B destination
- Y6 F& C; ]. _2 [3 ]2 T寄销 Consignment + Z6 R/ X) Q1 L" k( D- F
寄销人 Consignor
+ {( [ ?$ `" {# a承销人 Consignee " C) e5 A& R6 P6 n4 @, g% ]
定期盘存 Periodic inventory 3 d7 f$ S# Y/ T: k" C+ i( K/ N
永续盘存 Perpetual inventory' ?$ Z9 I$ o3 V1 U! H$ K8 [
购货 Purchase 2 V1 h: M0 V8 z0 w
购货折让和折扣 Purchase allowance and discounts
' s+ I2 L. |' O$ h) l8 J存货盈余或短缺 Inventory overages and shortages 1 A8 g) f6 @. f b# v* `" Q
分批认定法 Specific identification ! a' F# ]% S: P2 v6 q% u, f
加权平均法 Weighted average 5 ?" {+ l5 A3 j3 V/ o
先进先出法 First-in, first-out or FIFO : e9 o6 a& V% C
后进先出法 Lost-in, first-out or LIFO 4 T4 h3 j' _" l) c9 @3 N
移动平均法 Moving average 5 {, s7 f' z- N6 L" L: Y0 G5 y
成本或市价孰低法 Lower of cost or market or LCM
4 @$ z. _% F/ i' w5 u市价 Market value
+ }& L, t# `0 O8 J* H/ m0 b2 j9 k重置成本 Replacement cost 6 b0 W$ _: h. t* k% A' h: F
可变现净值 Net realizable value 2 y, N; T( @" H( a f
上限 Upper limit
0 R+ a" G# x1 X( \! }下限 Lower limit
+ n' L6 g. B- `( ]& k* J7 _6 _毛利法 Gross margin method / M2 b. u& g* r r9 d$ I* E. F4 K
零售价格法 Retail method 8 Y( g) ^+ Z2 A8 N5 d
成本率 Cost ratio $ R. C) c4 l9 _
# \ k. u6 i" ]" C( x. V6 y
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/ P6 u# E# S/ b（5）长期投资
9 Q$ x( c( H% w1 f长期投资 Long-term investment # ?+ ?/ Z4 F1 n4 i/ R
长期股票投资 Investment on stocks 3 U. V+ v: \% i+ g5 v# ^4 N
长期债券投资 Investment on bonds $ P. D" H; t6 e
成本法 Cost method
, U2 h3 t5 w$ ^. L权益法 Equity method
5 v0 b& M4 Y( B. w( F2 e合并法 Consolidation method
' o( p8 B2 J2 Q4 H3 a0 V( S股利宣布日 Declaration date 6 B4 a& ^9 d% M' k5 y; }4 P
股权登记日 Date of record
! u& Z! r% k- [. H& z `* q除息日 Ex-dividend date
]1 O5 a+ A, m3 ~9 x付息日 Payment date
2 O0 n h$ A! ]债券面值 Face value, Par value , y+ G+ ^# u; ]& x
债券折价 Discount on bonds % |( Z3 ^ ^2 l6 I& ?
债券溢价 Premium on bonds
1 N2 U, W. @; v1 K票面利率 Contract interest rate, stated rate
7 B1 P e5 G/ s/ l. J市场利率 Market interest ratio, Effective rate ) k' T0 h( p9 V- U5 |4 p
普通股 Common Stock
$ z. a$ z3 ]2 Y; r" G4 c优先股 Preferred Stock - {/ C2 x+ J a
现金股利 Cash dividends 0 V# q( f" i5 I4 }$ X$ T8 b
股票股利 Stock dividends
! {7 F& S0 U" W& ?0 K6 B清算股利 Liquidating dividends
: f. Y! c( c6 J" H) Q( Q到期日 Maturity date
4 B0 T w+ |. L: F到期值 Maturity value ' W. l& y* l/ Z* L5 |! A2 e
直线摊销法 Straight-Line method of amortization
+ x( j4 j; D: W, f3 m实际利息摊销法 Effective-interest method of amortization4 E- a+ X6 j& O, K/ A
w$ G0 f! p+ C* j
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（6）固定资产 / A/ z$ {* C/ U/ X: o# B
固定资产 Plant assets or Fixed assets
2 Y% H$ q W9 }# B; m$ p* p原值 Original value ' m8 b" H/ R# v
预计使用年限 Expected useful life
' F8 L6 \* {" X6 U* p V6 y预计残值 Estimated residual value ' g# C! M' Z- i
折旧费用 Depreciation expense
% }$ Z) K0 E1 P+ v7 Z' _1 H9 R累计折旧 Accumulated depreciation / w2 c0 J$ T& K$ C3 c
帐面价值 Carrying value ) W- c' s7 ^; N* Y9 H$ n# j" k7 L) b
应提折旧成本 Depreciation cost 3 O" z# A- J8 e' A$ M1 b
净值 Net value ' K/ B, o/ X& Q: P: P h
在建工程 Construction-in-process 1 N: t. M6 G6 R0 Z/ v# a
磨损 Wear and tear
$ D/ S% X K& {' |/ ~0 C9 Y9 j过时 Obsolescence 6 A3 {! J8 p% Y6 e: H! c
直线法 Straight-line method (SL)
' E" b" z' n* k/ b. Y, q' P5 O工作量法 Units-of-production method (UOP) ! H6 M& s, p6 `" S" @& B' C6 K
加速折旧法 Accelerated depreciation method : |( z# r9 c/ f; R* c* w
双倍余额递减法 Double-declining balance method (DDB)
; h$ o3 {1 \# O年数总和法 Sum-of-the-years-digits method (SYD)
y" N6 k7 H+ q5 |+ k以旧换新 Trade in
) m7 J1 ]* ^# D4 O9 W经营租赁 Operating lease 6 B# \0 R5 n" W8 K! X# h0 O9 ?
融资租赁 Capital lease
/ V" R; l5 M1 f% B" ~廉价购买权 Bargain purchase option (BPO)
& j" W F6 a0 }# `1 C资产负债表外筹资 Off-balance-sheet financing 5 U$ B R+ _# f7 F
最低租赁付款额 Minimum lease payments% [1 K% X4 b0 ]8 e5 B
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p# [( D8 P1 C4 O8 d（7）无形资产
. f* t0 B+ \: ^7 @! E0 {+ m; W无形资产 Intangible assets
' O4 e& d# O0 @6 ^$ v- I- ]. L专利权 Patents
. i7 i# k0 l; |! \+ W商标权 Trademarks, Trade names 1 }/ S$ u( A+ R: l0 F/ R" @. V' j2 q
著作权 Copyrights " i6 l% ?8 g0 J; E' y1 n& A Z
特许权或专营权 Franchises
+ M" @5 `+ d' c3 a. `& m' J商誉 Goodwill
# y6 [6 w; x( r开办费 Organization cost 2 D- \4 H3 `/ u5 X$ N8 Y, G
租赁权 Leasehold & M0 u5 A B- S8 n0 Y: J4 \; N
摊销 Amortization 1 E; p& V9 [: P- j7 v7 @4 m
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% z, O" o$ c. u k( z& n! w: H8 V0 A（8）流动负债 5 z4 Y# U. t- p) [' L0 Q! G
负债 Liability 1 }+ }$ w. [! i) l; f. j4 _# q
流动负债 Current liability
6 N g2 I( E" p" z+ X' S. h应付帐款 Account payable
; L& u1 c' U% l) p2 E应付票据 Notes payable
( v7 q! e# N0 ~! \贴现票据 Discount notes
6 {- \ P# v$ V9 D. ]! u% L长期负债一年内到期部分 Current maturities of long-term liabilities
6 Q- W& b O3 h7 ^3 g/ e! j/ {1 \% `应付股利 Dividends payable % T8 D! ]% J2 o0 A
预收收益 Prepayments by customers 3 |! a2 m4 I( `( _2 h7 v, D5 c
存入保证金 Refundable deposits % h+ I6 @0 c& ?. {' V8 o6 J# n
应付费用 Accrual expense
- |0 Q" v4 U6 G6 p p+ z5 m/ z% a增值税 value added tax 9 i# u* W5 z6 h. V
营业税 Business tax
8 S) m* E+ V' ]3 D. @+ A应付所得税 Income tax payable
3 F9 H, s- t% M' |' R& \& x* x应付奖金 Bonuses payable
/ D$ L+ I* |9 l/ N; b5 j" l产品质量担保负债 Estimated liabilities under product warranties
6 L8 I$ }1 O9 v- D赠品和兑换券 Premiums, coupons and trading stamps , |. r8 F7 q/ N% ? u
或有事项 Contingency
1 ~# S% X9 `; d! |或有负债 Contingent 5 d) B7 o# `# e' {2 K( i
或有损失 Loss contingencies
8 v* k" S0 V4 A4 j9 {或有利得 Gain contingencies
, h( Y5 K3 A7 r; _6 O0 m# i永久性差异 Permanent difference
6 P% P& V x2 X8 d8 l- T- M& K时间性差异 Timing difference
; O+ J7 c; H, Z6 ?$ w' j应付税款法 Taxes payable method ; w! B( [& G) T4 \
纳税影响会计法 Tax effect accounting method . c) h; C$ P% @3 y& C# n E
递延所得税负债法 Deferred income tax liability method
5 A3 n# D1 p. C. H, o, j- \0 \. @1 i" f: c, K5 b
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（9）长期负债 R: u+ d" j% L( L R9 |
长期负债 Long-term Liabilities
0 A- Y6 i( f: P8 Z% ^, j; j4 }应付公司债券 Bonds payable 9 ^7 v: ]2 l4 q- H- s8 `# z# U
有担保品的公司债券 Secured Bonds - H$ X3 L J b: w2 E1 T$ W% T
抵押公司债券 Mortgage Bonds
( D( z5 T; m& [7 A! o" X保证公司债券 Guaranteed Bonds
) L1 w E7 Z5 N8 D7 V信用公司债券 Debenture Bonds : q$ z9 h; x0 T% k2 N
一次还本公司债券 Term Bonds 3 x8 s" { S4 K7 s
分期还本公司债券 Serial Bonds $ l% M) L' L, q7 @0 a/ f& C! q8 j
可转换公司债券 Convertible Bonds
: B. r( w/ s4 O# d3 T可赎回公司债券 Callable Bonds 2 |" M1 C8 |/ k1 \: [% c
可要求公司债券 Redeemable Bonds : [% q6 w6 H1 W# `6 g" T- H
记名公司债券 Registered Bonds
" K+ q3 I; |$ w2 X9 h8 `* g/ b8 L无记名公司债券 Coupon Bonds : R" d# [2 R) @, c" ~0 @
普通公司债券 Ordinary Bonds ! U- W3 ?( u9 |) O7 X9 D- Z! I
收益公司债券 Income Bonds L" q/ K& H# R- l# }
名义利率，票面利率 Nominal rate
& j' m0 V9 D, J% L2 w: E" O实际利率 Actual rate
/ q8 i2 b5 y6 d有效利率 Effective rate
$ Z7 B3 o+ V2 q" b3 O: ]# e: t( p2 ~# Q溢价 Premium
9 r4 X' k8 L0 d( Z" T折价 Discount ; b0 B6 W5 g9 l8 _& q" ]
面值 Par value 7 N, a. k3 [% i- H
直线法 Straight-line method
' R* J1 x) |9 g. |6 G5 \0 \: R/ n* ^实际利率法 Effective interest method
2 w* p% C; s/ g到期直接偿付 Repayment at maturity " p5 x$ M a) E9 W. Y* b: r
提前偿付 Repayment at advance % G; Z' _# `# O3 |8 p3 O
偿债基金 Sinking fund
: N; E/ p. r. z5 i; n长期应付票据 Long-term notes payable
, a9 b; F/ j- d9 }3 E* c b抵押借款 Mortgage loan) p) A6 W8 a0 q2 d! n
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; v7 ~6 E' v' W# Z0 |3 ?3 M) B（10）业主权益 : N0 R8 L8 m4 m, \$ C% g
权益 Equity
# x% f; t! ?0 V7 {: M业主权益 Owner's equity 5 g3 p z9 U4 j3 q G1 c3 C h1 O4 Y
股东权益 Stockholder's equity
' _8 }/ O, ]# l0 b" G' z* o投入资本 Contributed capital
6 ?4 Y$ B6 I4 O5 V! [9 Z. _% }& n缴入资本 Paid-in capital
( {: J1 F! O$ |/ S/ \股本 Capital stock
. F& i7 C; N+ I$ D, C9 t3 p& q资本公积 Capital surplus
" t! W/ ?$ G" C5 {, Y. ~留存收益 Retained earnings . E9 A; T2 `4 R7 `3 j6 q M
核定股本 Authorized capital stock / v, B' V( C) l6 S4 `5 g# \
实收资本 Issued capital stock
# t/ C5 H# S% B9 O4 T9 y发行在外股本 Outstanding capital stock n" m! f8 O$ l7 [ @+ g
库藏股 Treasury stock
* `, S9 D# @9 R' o0 Z+ Q普通股 Common stock
& f7 Z5 F" m D |& G优先股 Preferred stock
, _6 D" {* ^# ^0 N$ x累积优先股 Cumulative preferred stock
/ `/ v! k/ O1 h# k非累积优先股 Noncumulative preferred stock * R( n1 R( o0 V
完全参加优先股 Fully participating preferred stock
* [5 W4 n7 Q6 y2 A$ `部分参加优先股 Partially participating preferred stock
& x# F# W5 c6 x+ y U9 ~+ ^# z非部分参加优先股 Nonpartially participating preferred stock 5 N( }) q0 E$ o0 N o3 E% z0 _
现金发行 Issuance for cash 7 `* }, e9 F% P1 `3 e* t% a
非现金发行 Issuance for noncash consideration
& g S# G4 p" ~! Q$ M/ d股票的合并发行 Lump-sum sales of stock
" P" Z, o% l+ s# j, \发行成本 Issuance cost + S" P- g+ K+ v( s
成本法 Cost method
/ T9 k5 ^2 P4 o" i& J面值法 Par value method
) o$ p& p9 h w5 g8 \) i5 h捐赠资本 Donated capital / P" e; U/ c" f/ G( {& D0 s1 {
盈余分配 Distribution of earnings 2 b8 L$ L- M' F1 \
股利 Dividend 6 \! j. N. I7 x8 P" h
股利政策 Dividend policy
( o! N3 f4 i0 Y5 B$ Y( z1 T2 j宣布日 Date of declaration ; B0 H$ n& [' t, F2 X0 F5 O! {
股权登记日 Date of record 9 h) Y, {! X) R9 p
除息日 Ex-dividend date
# T# v2 V, @; H% F7 K) |股利支付日 Date of payment # r+ ^3 O9 v1 D, w4 B. d
现金股利 Cash dividend
: ]4 A, c# ?* f- v0 r3 \$ U5 m5 V股票股利 Stock dividend % L+ I' K# X' v% B( F
拨款 appropriation
+ s7 c* C. K, F- T------------------------------------------------------------
% x& r- T" @( t: a. f（11）财务报表
: A: e+ K/ D7 w8 S) T/ x财务报表 Financial Statement
! A2 f8 F2 X" B, I$ l4 {. k资产负债表 Balance Sheet
3 a- P6 u! @2 S( E! {收益表 Income Statement 6 X! x" T* j( V' |
帐户式 Account form
; Q( Y1 T/ y+ t4 ], m0 _报告式 Report form * s7 J+ Y1 a0 ] s# ]( x, T8 ~
编制（报表） Prepare 3 M: y1 g. J/ w# X) B1 d9 j
工作底稿 Worksheet ! x7 ?: z: r% P, \# }! [. _" s
多步式 Multi-step
% @ K8 z8 \# Y+ n( H# a单步式 Single-step
2 ?7 _; C1 z, s0 H! F9 {* y-----------------------------------------------------------
" e# C4 r0 Q& T; _0 q（12）财务状况变动表
/ x% ]2 q! h3 M财务状况变动表中的现金基础 SCFP.Cash Basis " E' L* R6 F: t" Q; g9 r
（现金流量表） 9 |- K& p% m3 Y3 K; Q) Z
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis # E d7 U3 a2 j1 y
（资金来源与运用表） % y" }3 D% g. i) H s1 y
营运资金 Working Capital
" g+ I# D$ [8 J' y# g. ]全部资源概念 All-resources concept , M% h8 j) \ C% A- B/ _6 }
直接交换业务 Direct exchanges
% M3 j; }/ k' L5 Z9 r: J5 M% J正常营业活动 Normal operating activities ; E* e' O$ O. x" u
财务活动 Financing activities * _8 T( r7 f- d ?$ w
投资活动 Investing activities
4 p; o, ^. v! x5 H5 ^-----------------------------------------------------------
9 L1 R% b9 b! ]2 w- [（13）财务报表分析
* ` F& y- R- Q财务报表分析 Analysis of financial statements % ^: X0 E3 X0 s
比较财务报表 Comparative financial statements
! U$ ]+ }9 x/ `- J* I! Y: E- q趋势百分比 Trend percentage + y" d/ t1 F: ]5 D! j
比率 Ratios ' x |3 v0 _7 O9 L8 F
普通股每股收益 Earnings per share of common stock / T5 q2 L" |$ C* a0 D, U) ^
股利收益率 Dividend yield ratio
6 ~% ~: ^) ~. F, @, p' r6 L价益比 Price-earnings ratio
! }- s1 v( ^6 j普通股每股帐面价值 Book value per share of common stock
8 @2 W: ^2 k( o* W) l h资本报酬率 Return on investment
8 M9 c4 p7 k9 V R- O' A0 Y总资产报酬率 Return on total asset + G' E, o9 E, H8 m6 V9 y
债券收益率 Yield rate on bonds , F% v: L' [+ x. L
已获利息倍数 Number of times interest earned 0 T- m; `3 A/ L" }% g; ?- e
债券比率 Debt ratio % }5 X& e1 J8 u: J
优先股收益率 Yield rate on preferred stock
9 B' s7 n7 X) W) i$ S营运资本 Working Capital 8 m# Q* g: O9 I' x
周转 Turnover ( h. K) w8 c; S) o) D
存货周转率 Inventory turnover
8 `* {% s6 `8 p! X* U, U( x应收帐款周转率 Accounts receivable turnover
/ w/ C- x2 D8 U" N/ S+ W: d/ Q流动比率 Current ratio - P/ ?+ V7 G$ p+ h8 n$ c
速动比率 Quick ratio
' j( i+ A6 P. w3 q7 P. W酸性试验比率 Acid test ratio4 }7 L1 j m# P4 b2 G+ c! ^( S; h
------------------------------------------------------------
3 n! L z& y3 H9 U" V. E& j6 g2 y& s2 R3 r
（14）合并财务报表 . Y7 m+ l5 x7 q. U) q
合并财务报表 Consolidated financial statements
# f+ h3 l" |6 f$ W. \# L吸收合并 Merger
' E* @& H) F) Y5 [: A创立合并 Consolidation 5 T: d+ q$ m2 n7 ]9 h
控股公司 Parent company * B) Q" _$ N4 i& i6 W2 a: L$ a
附属公司 Subsidiary company 9 b+ n1 G# p3 y# a; j: X% ^
少数股权 Minority interest
) P; F! j, {, e% v' |权益联营合并 Pooling of interest
6 L/ b1 q! B l2 ]" L0 {3 U; X购买合并 Combination by purchase
$ P" X% S3 z$ `7 h8 j权益法 Equity method
2 L7 w# D3 c, k3 W/ V8 @( B' Z2 B8 ?8 z成本法 Cost method ' W. }1 e0 f' t3 P8 `$ ` K
0 B* F6 j6 F6 \
------------------------------------------------------------
1 ]. o3 l) z9 u& R. l/ @! ~（15）物价变动中的会计计量 5 h4 q" C) s f. B
物价变动之会计 Price-level changes accounting 4 s3 d& \6 { S
一般物价水平会计 General price-level accounting . u8 a% [1 d Q' W
货币购买力会计 Purchasing-power accounting / k4 K% i' ]9 T/ O" z
统一币值会计 Constant dollar accounting 1 P N" a3 b4 y2 d3 \' F; ]6 Q
历史成本 Historical cost
$ O3 w# o/ _: R* I$ g0 X& y9 @现行价值会计 Current value accounting ) G+ r, b6 E" Q- J* S
现行成本 Current cost
' s! y2 m# P% [5 p9 ]" C D; v: m重置成本 Replacement cost # j1 D9 k- f6 ~8 p
物价指数 Price-level index
- i! C: f3 i" v& P( k/ M9 F国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
5 w9 {4 Z7 j4 g3 C' l消费物价指数 Consumer price index (or CPI) % u* C; f2 l9 a3 S0 A
批发物价指数 Wholesale price index
5 S& X1 ~5 n# p+ o货币性资产 Monetary assets / R) F* |$ M2 K' D3 I3 q. m* n
货币性负债 Monetary liabilities
1 z( l/ i1 o w* L1 Y) X. \4 E货币购买力损益 Purchasing-power gains or losses ( G5 F6 d5 t+ ^+ w% w5 E
资产持有损益 Holding gains or losses
& h/ a0 d# [3 Q" r3 }未实现的资产持有损益 Unrealized holding gains or losses
% F S# Q& P+ c g" H& i6 [5 ?0 A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
