 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
. n! E6 n! e4 K( U会计 accounting $ Q( d- _, A# V0 q1 N: Y4 [3 I
决策人 Decision Maker
1 P* W8 z+ x% B6 @7 N+ U投资人 Investor & T* H* s% S* { O, L! D+ _0 M; V& d
股东 Shareholder
; a. p9 ?3 F9 H/ ]* V) m; t债权人 Creditor
* y% C3 l8 D. |! _9 ]财务会计 Financial Accounting
+ `. R' @- o: t管理会计 Management Accounting
' x# e6 S5 f5 l2 \ T9 k/ y/ B成本会计 Cost Accounting
1 m+ ~. {, l) V) j2 K# l" F- c3 d私业会计 Private Accounting
/ D+ Q* b3 }: t/ B/ {8 L. s公众会计 Public Accounting 6 z% W7 `! v3 L+ c$ e
注册会计师 CPA Certified Public Accountant i# r* H2 {) K
国际会计准则委员会 IASC , n) S) R& l p1 [
美国注册会计师协会 AICPA / M$ B: a4 v% F# u( F- l
财务会计准则委员会 FASB
- G+ ~& e/ R6 c管理会计协会 IMA- t3 E7 f9 U1 `4 a3 {
美国会计学会 AAA $ k5 z" T' p1 _ T/ O* R# W
税务稽核署 IRS
; _ ?0 k* _- L1 X6 q5 U" A独资企业 Proprietorship
( K3 l3 |, k, f! K# [合伙人企业 Partnership ) |& ]" m$ a5 y) u
公司 Corporation 7 l+ ^- ~; W) l6 P3 y6 s; r6 f
会计目标 Accounting Objectives
1 k$ P8 P0 D: j5 W- }; y会计假设 Accounting Assumptions - o0 ?$ g' ]; ~5 s
会计要素 Accounting Elements
* W7 V7 q/ \7 w+ a/ E/ H! [0 w会计原则 Accounting Principles 9 G/ w" I6 |: G. Y% Z3 P0 u! U
会计实务过程 Accounting Procedures
4 a/ z$ n/ I, L/ C4 j财务报表 Financial Statements & v6 O( H L) h" `
财务分析Financial Analysis
4 o, l: H, n7 Y5 d# M3 f5 q8 X6 B会计主体假设 Separate-entity Assumption
) f* ]* {/ v0 D& p5 l. v货币计量假设 Unit-of-measure Assumption . t+ h" V3 ~6 o2 q0 z1 f/ X! y
持续经营假设 Continuity(Going-concern) Assumption 8 ^1 Q: U: D+ F, `% [4 e; d
会计分期假设 Time-period Assumption
+ X% [& D" e: a0 P资产 Asset . D2 }0 h" f% p* H+ S; {* @
负债 Liability
1 S2 N% Z3 [8 ]* F9 b8 |* q业主权益 Owner's Equity
x8 n- V- I6 ~1 b r5 j收入 Revenue : \. g7 a5 O2 g. C! c. k$ z
费用 Expense
" u; ^; C8 W8 ^' v7 {收益 Income , \1 R: Z+ R. Z9 n
亏损 Loss
! D" C. v B0 K) J4 y; S' V9 q历史成本原则 Cost Principle
# y# ]* c" x! S! w' ]收入实现原则 Revenue Principle
0 D7 {# V* s$ C! z* U8 E, s! E7 U配比原则 Matching Principle % B3 E- [0 m' r0 T7 J
全面披露原则 Full-disclosure (Reporting) Principle
# s1 {; e0 ~0 B" i客观性原则 Objective Principle
& I1 p! m" ]9 h9 M3 T$ U$ [一致性原则 Consistent Principle
+ e9 X& C |; F- p+ g8 z可比性原则 Comparability Principle ' ?0 b( F3 Z& Y( g$ [
重大性原则 Materiality Principle
, u. r/ h/ q: l/ J& b7 C) r稳健性原则 Conservatism Principle
P. w/ }6 s, K2 j% j! {; |# c权责发生制 Accrual Basis 8 e0 M5 [# \, t J
现金收付制 Cash Basis 0 [% D6 c: `4 f: I8 m
财务报告 Financial Report
6 B# P) U8 J$ U* M5 V8 f流动资产 Current assets 0 k0 `& V' j' G# F2 S+ \
流动负债 Current Liabilities
# u' { e9 t' x9 c长期负债 Long-term Liabilities
7 z: J& |- D3 Y) \9 Z3 Q$ f投入资本 Contributed Capital
. r4 o5 c9 [ W* _' o/ |留存收益 Retained Earning
" [5 G- S2 r, g5 C. @! k+ A
* N. A Z% M' ?) h% \% Q$ A" x------------------------------------------------------------
: J8 s" M( P! g% N8 |（2）会计循环 - l: a4 c9 c: z! R
会计循环 Accounting Procedure/Cycle
4 \8 W* y1 }; ^/ j$ m1 s会计信息系统 Accounting information System
' \1 n" q8 E+ _( ?0 z- _* g) b' F帐户 Ledger
8 U: n; C8 T; p. d1 r" \% ?会计科目 Account ! M+ w7 d9 w f% h; r1 s+ C
会计分录 Journal entry , O+ L5 \/ x$ `
原始凭证 Source Document " S0 V% X+ C" }" ], a9 w3 I
日记帐 Journal
% \" G" f! u% Q$ G3 L; m& ^4 m总分类帐 General Ledger
. S4 s' D4 j/ Q k8 v0 V明细分类帐 Subsidiary Ledger `9 Y4 K; y; ?) s- W1 P
试算平衡 Trial Balance
% l: O3 {! _0 Y: S; t! u现金收款日记帐 Cash receipt journal
* h5 `, ~ z' Z/ c: q0 v! D2 B3 ^* M7 B2 ?现金付款日记帐 Cash disbursements journal
w8 B8 L& J! |, Z销售日记帐 Sales Journal
7 D& e8 w3 v% n9 `2 c7 \# d购货日记帐 Purchase Journal
+ ~: @8 {# `: E普通日记帐 General Journal * R9 k$ M* E1 \8 ~; t
工作底稿 Worksheet
$ b' h5 {$ w# m( o. F3 y% X' F! N调整分录 Adjusting entries " g G" ~9 i. D) M2 j& ^6 R/ i: G: }
结帐 Closing entries ( a; @0 @; u# ^+ X; k
2 }: \' K8 b( l$ B
----------------------------------------------------------
" P, C* s& G1 L4 u（3）现金与应收帐款 $ _ T; t' G/ i6 r/ I0 i+ |3 T
现金 Cash ! p% Y3 h/ D' a _
银行存款 Cash in bank
1 R$ W( x/ v/ D8 ?* _& ?; J* u库存现金 Cash in hand
& o1 Z& k, H" i' @6 S: N) l流动资产 Current assets
4 X; P$ [* ~5 W/ F5 d+ B4 x偿债基金 Sinking fund % @' H! P2 c9 g9 C9 F: A4 A
定额备用金 Imprest petty cash ; A% G& k- m+ j. Q: {) t) R
支票 Check(cheque) 1 u- x2 n# g J2 u
银行对帐单 Bank statement 2 K* |) j' T3 u" J9 q0 r& F. Z% v# @
银行存款调节表 Bank reconciliation statement
6 u, r5 m# E1 P8 H& ~3 m7 T+ G在途存款 Outstanding deposit ( b5 U# w$ S/ o! X
在途支票 Outstanding check
( }- M, d( x) Z# y. m应付凭单 Vouchers payable
h. g1 g; `4 W. j7 h应收帐款 Account receivable
; I- J5 [4 \+ J4 v应收票据 Note receivable
& j' F! U% Z0 `2 g% _# @( J4 ~ W6 i起运点交货价 F.O.B shipping point ) V( y o8 T+ ?8 {8 M o
目的地交货价 F.O.B destination point 6 [# c, b U" q; A$ i. @- B
商业折扣 Trade discount
0 ?! z% w9 J% H2 R9 v; y现金折扣 Cash discount ' C! N/ ~% M; _3 {% j
销售退回及折让 Sales return and allowance ) X" Q1 b" E$ d
坏帐费用 Bad debt expense
2 ?8 S, |/ m* T W备抵法 Allowance method ' E6 Z; |& p3 ?5 S9 F l- `0 f
备抵坏帐 Bad debt allowance 8 Y, G% H y# U/ h; `
损益表法 Income statement approach
8 h" L. T/ o; w) ]6 f) h& b- y资产负债表法 Balance sheet approach
9 ]- ?9 }: ]$ E4 j# ?9 x9 A帐龄分析法 Aging analysis method + [" `: W% \% }2 R5 }! P
直接冲销法 Direct write-off method
* W+ D# e2 I/ V8 w* _! }( B) z+ m( t带息票据 Interest bearing note 6 }5 k% c2 j. L1 T& @4 I3 i
不带息票据 Non-interest bearing note " v) a% [! @$ B* K# O( {
出票人 Maker 1 g* r8 s$ s/ W, F1 U4 s
受款人 Payee
# e* Y( r. G9 y+ P& ^9 Y4 p本金 Principal 4 A: J8 m, d) h+ h" W) |
利息率 Interest rate
% g: d- P9 P: ?+ Q! D7 r到期日 Maturity date 8 a7 E: K5 V- {1 p# l& u
本票 Promissory note
1 z: J! [" _( e) ]' K贴现 Discount
9 b' p& y3 j, l+ p6 C背书 Endorse 1 ~4 ]" M6 m" Y- s3 q/ Q
拒付费 Protest fee
: I+ z' g3 P1 q; G; \! [7 d2 y3 Z3 j- ]" _8 |; u: X
------------------------------------------------------------
* j* _5 ^# D9 o" v7 V（4）存货
) W% k" T9 ], q存货 Inventory
4 H% F) ]* u3 I0 N商品存货 Merchandise inventory + t0 d; R/ v* G/ h
产成品存货 Finished goods inventory 8 K- e a3 k1 @+ s. D1 |. ^
在产品存货 Work in process inventory & \9 K5 T) u3 @9 p3 U* L1 Z
原材料存货 Raw materials inventory
1 s+ {1 H8 s8 w: x7 B起运地离岸价格 F.O.B shipping point
! T7 u1 `; F) e# H( S( l% Y目的地抵岸价格 F.O.B destination
3 Y+ ~, A! Z, Z6 H/ Y& A# f寄销 Consignment
1 \, F# G7 r$ k. \/ d寄销人 Consignor & a+ i9 }/ B! k ^9 Q
承销人 Consignee
5 Q* d' G' T: G# i+ j定期盘存 Periodic inventory & E8 z0 i6 L. ~# \$ I
永续盘存 Perpetual inventory! S/ c+ s0 r( T4 a; A
购货 Purchase * J, [9 }* D/ j9 I
购货折让和折扣 Purchase allowance and discounts 7 d) [9 _, g I$ A# \) F* S
存货盈余或短缺 Inventory overages and shortages 0 W3 Q- t" f; k. ~. S
分批认定法 Specific identification # _, @3 R# E- B$ Z' X. f: J
加权平均法 Weighted average
# `8 D: d0 Y( D# J6 J. L) T先进先出法 First-in, first-out or FIFO
7 _7 Q( m$ L* U- `& k* @7 c后进先出法 Lost-in, first-out or LIFO " ^5 [7 m. v! T! g- M3 {, h
移动平均法 Moving average
/ u7 z4 H) p3 Y成本或市价孰低法 Lower of cost or market or LCM 8 x9 _% H* ~# p% L- R+ r
市价 Market value - _3 V6 v c9 P- o' }7 O O
重置成本 Replacement cost / b1 u9 u2 G$ J: [8 }% o
可变现净值 Net realizable value
' G. v8 u# S, Y8 @; R上限 Upper limit
- h( {& k/ |5 b+ G! Q7 U" y下限 Lower limit
8 @1 v4 V: [" ~5 \2 N毛利法 Gross margin method " M0 j: b3 k/ t6 e
零售价格法 Retail method E( P' J( f& ], p$ }# q
成本率 Cost ratio . y! X% D5 V+ b! k
- t4 g P, G( F; }% S5 X------------------------------------------------------------& W6 F" z0 l* H
（5）长期投资 9 \& [; r# `& u$ l
长期投资 Long-term investment ( G2 J6 u' x1 d- h- M( X" I6 r+ J9 R
长期股票投资 Investment on stocks ' a' d7 ~1 w# {: b/ x A) _% t+ p- z
长期债券投资 Investment on bonds
f' D6 w. R j0 ]/ P4 C* t成本法 Cost method & W1 K- T2 r8 v! N
权益法 Equity method
+ @/ u- ? T2 C6 ~9 v合并法 Consolidation method
! i; a5 q7 z ^$ e' T股利宣布日 Declaration date : @7 D$ N# `4 l
股权登记日 Date of record
% E1 S0 }* q9 v" s除息日 Ex-dividend date 7 P& R$ \! J/ R, S
付息日 Payment date
' f& t- g" g- G& |! ~债券面值 Face value, Par value
7 [0 F9 m- |$ J7 X( f: |2 m债券折价 Discount on bonds . t( ?8 M: d- j7 O1 E
债券溢价 Premium on bonds
' J& q, c. V& i4 o" F' {票面利率 Contract interest rate, stated rate , K; Q$ F* }2 z9 n5 G& I Z
市场利率 Market interest ratio, Effective rate , @$ r7 ?( t8 Z+ H/ h. Q
普通股 Common Stock
6 g9 G E; g9 m, T8 J) z: h4 Q优先股 Preferred Stock
$ f: {) R. P8 F1 ?& B1 n- ^现金股利 Cash dividends
) h/ _' ~7 B& Q. l: [股票股利 Stock dividends # `+ Z0 k5 H: y- {2 R* `- H8 e. P
清算股利 Liquidating dividends
8 M% f: D& R) ~" x到期日 Maturity date / G4 J% X: W: [* j
到期值 Maturity value : w- u: N q9 X7 k/ C
直线摊销法 Straight-Line method of amortization 5 {" r5 k. T9 N, G S, V+ U' ?( O" p9 c4 J
实际利息摊销法 Effective-interest method of amortization' Y C- W" _0 K
6 W& n) g8 D2 |1 W/ G---------------------------------------------------------5 w; B1 g; g: W% d( d+ T; z b
（6）固定资产 ) W" w8 ^1 P: e& b% k
固定资产 Plant assets or Fixed assets : j) u7 U G7 L6 Q! k2 @
原值 Original value & z6 z* b; P( H/ x) E2 |
预计使用年限 Expected useful life
2 {+ ?* K( U# z- P预计残值 Estimated residual value
- t2 {. r4 h9 ~7 B: Y& J9 E折旧费用 Depreciation expense . \- [" X8 n. g7 S( f6 ^
累计折旧 Accumulated depreciation
; O8 H/ y7 x: z% p q) a& C2 ^6 S帐面价值 Carrying value 8 @0 D- }8 n! @4 `
应提折旧成本 Depreciation cost 6 Q" A6 k1 G1 j7 L" w2 f
净值 Net value
- u, f- d- F* @) p' b在建工程 Construction-in-process 6 B* u& K6 C3 C7 A. ^ @
磨损 Wear and tear 0 g; F h2 L/ r4 n. ?8 H# B
过时 Obsolescence
' g6 n+ o7 e) I7 t( ?' m! [. ]( G6 y直线法 Straight-line method (SL) 4 C% q# S5 H6 y! k- n4 W, {' q
工作量法 Units-of-production method (UOP)
# L; W* \ v7 N5 z: h. d e! v加速折旧法 Accelerated depreciation method
+ L' y$ M' ?' j& _0 Q双倍余额递减法 Double-declining balance method (DDB) 7 |# w4 @6 F6 {
年数总和法 Sum-of-the-years-digits method (SYD) 1 G; c3 S+ T: \5 o+ e
以旧换新 Trade in & l+ E! S( R" T" L! R4 O6 H
经营租赁 Operating lease
4 S; Q: d- z9 K3 b$ D: d融资租赁 Capital lease ; d4 ^; _! n! p
廉价购买权 Bargain purchase option (BPO)
o+ M3 s& J. g' F- Y资产负债表外筹资 Off-balance-sheet financing 5 R- B# A5 _4 A! D1 I) `# z7 e2 `
最低租赁付款额 Minimum lease payments
, R# \3 ]7 b8 f E3 e--------------------------------------------------------
) E, ?6 L& ^# |/ P; h' m8 s# l（7）无形资产 - q2 |8 R/ O; P: Y% ~
无形资产 Intangible assets % T1 d4 I+ I9 {" x0 z6 L" d
专利权 Patents O! N2 g+ I) w, j/ q$ j. @% t7 y# B
商标权 Trademarks, Trade names 8 S$ m: c( x4 L' x1 @' S- g
著作权 Copyrights
* r! a6 O# z6 Q; C特许权或专营权 Franchises , v4 W, M7 q4 _! ?3 N7 B; w, e' ?& r9 I* Y8 u
商誉 Goodwill
" C+ ]. l3 x# H* O4 l t开办费 Organization cost
$ E- K# ?$ n, G5 T1 M4 ?8 o, {& u2 O租赁权 Leasehold " a( J' u7 H& |; }. f# ~
摊销 Amortization 8 {. {) s. o3 Z/ ?. M- f4 q
--------------------------------------------------------
: t* M, g# Q- b（8）流动负债
8 N( Q* ?! s7 |' ^& P& W- `% A负债 Liability
, x) L3 f& d$ j5 I! w. S+ F流动负债 Current liability 4 y3 e. R* M7 g* ~
应付帐款 Account payable 1 W* {6 |. N! w/ \/ G8 o# E
应付票据 Notes payable 5 C2 z. y, _% {+ x4 g8 D
贴现票据 Discount notes
1 g) z' ^8 m. V0 w长期负债一年内到期部分 Current maturities of long-term liabilities" W) s1 K2 D' W6 x9 V
应付股利 Dividends payable 3 V v7 s7 c3 F' c- ]) X
预收收益 Prepayments by customers 5 i* `2 r0 L) ]: A2 A r) _! q
存入保证金 Refundable deposits
, |! M+ ]* {* x* k: U7 C应付费用 Accrual expense * x. M5 D8 ?5 G, i
增值税 value added tax 4 A, U; X3 o" I( G6 N
营业税 Business tax $ X1 y& }8 h$ v3 U! Z: H* O4 _9 f7 E
应付所得税 Income tax payable 7 X. y! ?8 y, ~6 x5 A
应付奖金 Bonuses payable
5 v3 B3 T/ w2 z# v& g产品质量担保负债 Estimated liabilities under product warranties # O; r6 J% ]( u) \8 [
赠品和兑换券 Premiums, coupons and trading stamps
4 @, K+ P \8 A5 X8 W& X6 r& C或有事项 Contingency ! ]: N! h* r+ g: e
或有负债 Contingent
0 Y' O! l5 q! X& q或有损失 Loss contingencies ( R d+ Z. }" d6 [: ?" n a" H
或有利得 Gain contingencies
3 B2 A/ P* U0 W/ l2 l永久性差异 Permanent difference ' p. f& x; p( _1 j
时间性差异 Timing difference
w& e% ~6 C) g应付税款法 Taxes payable method ( v/ W# y- y# ?- G( O9 M
纳税影响会计法 Tax effect accounting method
& P" i5 s$ M i" F! S递延所得税负债法 Deferred income tax liability method
4 ?# M( f/ s. J- C/ b2 ~& o# Q+ u" A) o& a c/ A1 |
------------------------------------------------------------2 S0 R! Y$ L( ~7 W
（9）长期负债 ! t1 l x- [1 l3 q: I
长期负债 Long-term Liabilities
; C ?, t1 O7 X& v, q应付公司债券 Bonds payable 5 I1 G9 ?: E2 u
有担保品的公司债券 Secured Bonds
$ k2 r" z' T" a! f6 l抵押公司债券 Mortgage Bonds
m! I! }* J/ L3 H y6 M- ~ H% ?保证公司债券 Guaranteed Bonds
4 C$ A, R" |/ z/ g f信用公司债券 Debenture Bonds $ U" ? Z3 x; M+ s4 l* K8 Y- e
一次还本公司债券 Term Bonds 4 X$ C! F3 {9 z
分期还本公司债券 Serial Bonds 8 I# O! O# b) @1 \4 |
可转换公司债券 Convertible Bonds
4 }8 e* X X. B8 @1 V3 I# F可赎回公司债券 Callable Bonds
7 F- C/ S: r" B3 i可要求公司债券 Redeemable Bonds
! d- g: G# r+ j6 D. @5 g8 o* z记名公司债券 Registered Bonds
6 Q+ O0 B' c( m- N2 f无记名公司债券 Coupon Bonds
* W3 C) |9 h5 s: Y1 M% Y普通公司债券 Ordinary Bonds
3 @- m/ J+ g, o收益公司债券 Income Bonds
# F/ |- j2 S i名义利率，票面利率 Nominal rate
& F5 j0 I% _2 c" a, n" o9 }实际利率 Actual rate 5 ]7 R' L7 B/ X2 e2 O7 K
有效利率 Effective rate 3 ~: @7 w4 ^, o/ b1 e) H3 v$ R& }- @
溢价 Premium
! z8 ~ k. R( N* x- S折价 Discount
: Q8 o E0 }- T$ a$ [# {面值 Par value
8 ~3 I7 n. e" c. ], `4 K: ~ J, F直线法 Straight-line method ! z3 \% H, f. P1 `: v! A& R4 [
实际利率法 Effective interest method + z% |9 L* d7 X. J' y
到期直接偿付 Repayment at maturity
" s; L9 i% x$ q( p8 j提前偿付 Repayment at advance
+ r* @5 \ O# ~0 U l偿债基金 Sinking fund 7 B( }& t* m0 r; `7 |" n
长期应付票据 Long-term notes payable 0 i0 v7 J4 k" p W. z1 s: F
抵押借款 Mortgage loan, N+ ]$ D2 d4 d. i4 L
-------------------------------------------------- I+ u# e4 ?6 f
（10）业主权益
/ p* B; G, m# I) y( V权益 Equity
/ p7 v# B7 Z2 q% i- j( S业主权益 Owner's equity
, n& C7 x$ I/ e8 R) t7 F% {$ u/ u5 A股东权益 Stockholder's equity 2 \* U% G! X; t- D/ i
投入资本 Contributed capital
7 w/ N8 e7 J! o# t0 o缴入资本 Paid-in capital
/ z# ^+ T4 @/ C; U股本 Capital stock 7 U4 l5 |- _2 V+ h
资本公积 Capital surplus 0 q3 O$ t9 Z8 g/ o, I7 h
留存收益 Retained earnings
% S. Z; i2 p" Z& [) e核定股本 Authorized capital stock ) N6 u* X$ v6 j
实收资本 Issued capital stock 3 d3 d2 o- \3 k# ^- w
发行在外股本 Outstanding capital stock . f) K0 G# `4 Z7 O; e
库藏股 Treasury stock & ?. x' u3 s( s+ H/ q
普通股 Common stock
# E4 E' ~7 V. U# ]* h+ r优先股 Preferred stock
9 p+ l3 Q5 @) \% Q0 k& f; M! Z, I& `累积优先股 Cumulative preferred stock 8 _* W; M1 p1 e( A% d- u
非累积优先股 Noncumulative preferred stock
0 d1 j* ]3 m0 m! j4 N' X完全参加优先股 Fully participating preferred stock ; H' x0 ~1 m* m1 X% B- |5 q
部分参加优先股 Partially participating preferred stock
9 {8 X4 g- y! h4 }非部分参加优先股 Nonpartially participating preferred stock
8 t& Z. t/ J6 X; \, j现金发行 Issuance for cash
# X$ [4 S" e: z+ t6 Z9 Q% X非现金发行 Issuance for noncash consideration
H: K! V: j6 [. L; ]股票的合并发行 Lump-sum sales of stock 5 g" g% q( d+ D. {, Y; D7 r! |+ ?
发行成本 Issuance cost 8 v6 E) ^ e& ?( f: p7 ^' ~
成本法 Cost method
$ C- R( o. O2 u- }2 \7 ~+ T& s面值法 Par value method
5 E& [1 O5 X' |# u/ }) D) g9 ?捐赠资本 Donated capital
4 S$ e) V2 u, V盈余分配 Distribution of earnings
2 D% R* f9 U( [4 E4 V9 \4 u股利 Dividend 1 D5 S+ G- w. a! v4 J# }7 u, j
股利政策 Dividend policy 4 d' j" Y/ j2 y
宣布日 Date of declaration 7 M8 [- z, Z9 x* P0 C' P9 t% N; x
股权登记日 Date of record # N# O, f! ?& z5 A1 E. _- v/ ~6 a/ k
除息日 Ex-dividend date . J ?# x- S6 q
股利支付日 Date of payment
" {- i3 O6 j7 m# n2 \$ H* p% t$ u4 {现金股利 Cash dividend 8 n/ h, y& ] r2 j- `
股票股利 Stock dividend % _! O6 Y/ @6 z0 o/ U
拨款 appropriation + I6 ]6 U6 ?# T( u' p7 o0 X
------------------------------------------------------------
+ C# s2 i# M# e) l9 E+ _9 i（11）财务报表
+ h* D/ R3 H" F, h/ G. E7 N财务报表 Financial Statement ; P2 j$ t( x7 m
资产负债表 Balance Sheet ( S4 \& Z. p a
收益表 Income Statement 6 ?# y% X! j8 o* O) n" e; U
帐户式 Account form 5 ~1 ]. h5 S: r
报告式 Report form 9 B- g5 h. S* T6 D" Z) U3 n
编制（报表） Prepare 1 e7 k4 O# A. f; y5 O
工作底稿 Worksheet ' e m3 ]) a' _1 }& {1 p
多步式 Multi-step
( ?3 G' o: `: l' V单步式 Single-step 3 X) C Q* W& f# N* n5 q
-----------------------------------------------------------
# n) V- _- r- Y+ a; e7 z m（12）财务状况变动表 ( z' y4 K& k0 C4 ]5 O
财务状况变动表中的现金基础 SCFP.Cash Basis ! ^; [* x* P( L- X5 K
（现金流量表）
% m* [. o3 l3 x2 Y$ A, h财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
+ B5 A1 h' \* t3 P（资金来源与运用表） 6 Q D4 H" \, S4 R; }
营运资金 Working Capital
9 n' l. A9 g- ]全部资源概念 All-resources concept : R# J* x! Q1 h# v- d# T2 `
直接交换业务 Direct exchanges 3 g0 ^4 I n+ l6 O7 Y
正常营业活动 Normal operating activities 8 N( S5 ^5 K/ o7 x6 d4 z
财务活动 Financing activities
' T' m+ o# K6 g8 q* o- [1 x+ S投资活动 Investing activities
# t7 w- k! n# y7 @# }0 B/ |-----------------------------------------------------------
. A& |( h; _. v; Y6 D. B2 D) r（13）财务报表分析
M7 W! ?+ ^+ ^& C; p4 @财务报表分析 Analysis of financial statements 5 Q: r, J v/ U0 Z* p7 F' ?" I
比较财务报表 Comparative financial statements ' u5 X {" s* t$ j
趋势百分比 Trend percentage k; s3 p' H* S. _7 z3 }3 k a
比率 Ratios - Y9 i3 V( l) v5 a0 ^% W
普通股每股收益 Earnings per share of common stock
! `! r/ G' m( A, P* T股利收益率 Dividend yield ratio - u- _9 N* {& h; Z$ S2 L8 Q
价益比 Price-earnings ratio
/ e+ A1 [4 b" {普通股每股帐面价值 Book value per share of common stock 3 f2 w7 a& l. |2 x) n. s
资本报酬率 Return on investment
/ s* N: Z$ \4 Z" H; l1 f3 k总资产报酬率 Return on total asset 5 l9 `; }; z i) ]; ]9 r$ s
债券收益率 Yield rate on bonds i! @2 D. b5 j) k+ Q" ~0 j) g, t
已获利息倍数 Number of times interest earned
' C9 c }0 Q. ^+ y债券比率 Debt ratio
! ?8 |1 l9 e7 _* S& m优先股收益率 Yield rate on preferred stock 4 N. U3 H0 B- X
营运资本 Working Capital
3 D8 J1 d5 S( n. m* H周转 Turnover P5 \) Z( H, I7 v' I5 D5 c+ C7 l- s
存货周转率 Inventory turnover - k' N" B$ D7 O
应收帐款周转率 Accounts receivable turnover ) f& h* j% `1 t4 J
流动比率 Current ratio 8 Z' e n7 n, T) X7 k. j A1 G
速动比率 Quick ratio
0 X! k- V+ J5 L# l/ @# e' |) e酸性试验比率 Acid test ratio: @4 @& q5 k: O) ^, n' _' x9 ]+ k
------------------------------------------------------------ 5 ]1 H, f9 J# Z( C" W0 S6 G
$ b0 x/ ~6 B1 N% W（14）合并财务报表
7 i! s; T. e7 ` g4 V9 I6 v# J合并财务报表 Consolidated financial statements
N: E* F8 Y+ H6 L5 r吸收合并 Merger % s! S% \# |: x* @. V! g4 V) `% K
创立合并 Consolidation . i" v( w$ \' G/ ^4 `% e
控股公司 Parent company
; u8 s3 Q- o4 x$ p4 G8 d附属公司 Subsidiary company $ U& Y, u' x) j; }) b
少数股权 Minority interest
9 ?% K6 o7 i8 E9 {: z4 w权益联营合并 Pooling of interest
: c* t$ {% a! i购买合并 Combination by purchase * a+ U7 \- O( W3 z6 l
权益法 Equity method
8 o! F7 M- J& T1 f7 @成本法 Cost method
& `5 f1 b3 ~- n& A$ x" u0 `5 V' D* W
------------------------------------------------------------. U/ C) ?" k# h
（15）物价变动中的会计计量 * }6 F; J9 Y! d% e! U9 K4 B+ t' r/ ]
物价变动之会计 Price-level changes accounting " ~% [( `* }3 P
一般物价水平会计 General price-level accounting 3 M6 k. _; A. P- i' ^2 B2 j$ {
货币购买力会计 Purchasing-power accounting ( o& d( c( j: h' \2 k5 Z, A
统一币值会计 Constant dollar accounting , S" r/ s- b, P+ g4 t
历史成本 Historical cost
+ a% z/ \+ \8 O( Z; n( \现行价值会计 Current value accounting 9 A/ i1 h- u! @
现行成本 Current cost : @; s" y+ `2 I2 Q* a f5 s2 b4 q$ c
重置成本 Replacement cost
& A; \* v% O# W8 X: [物价指数 Price-level index
2 c D, @% i/ s8 j. C+ g国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
5 m; a/ j% Q) U& @# G+ \消费物价指数 Consumer price index (or CPI) - v- o! q" C J& H9 u. r- n1 ^0 X
批发物价指数 Wholesale price index
' Z% P4 a3 J6 V* z货币性资产 Monetary assets % |3 ?; I3 l! d
货币性负债 Monetary liabilities
3 M# {3 {# b$ n5 w: |5 o+ [8 X货币购买力损益 Purchasing-power gains or losses
- Z0 ?5 e( j3 \6 r+ d, I" i资产持有损益 Holding gains or losses
- w- s0 i! V1 j: o% t/ ^未实现的资产持有损益 Unrealized holding gains or losses 0 i5 p3 Z9 [/ j# \5 q) V( M3 j
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
