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（1）会计与会计理论 4 o2 ~! H; g; {. |! N
会计 accounting
. b* l0 _" r' L+ x决策人 Decision Maker
9 ^: r; u$ P" h1 @. \1 K" S投资人 Investor
! j" G& `7 B1 x- [5 J) a4 I/ Y- d0 s股东 Shareholder
( \; N7 N; s# `- y% j: x债权人 Creditor 9 o& S( Q2 f: _ C" B' ]
财务会计 Financial Accounting
" z! L5 w P' j* u; N, H6 {! u管理会计 Management Accounting : q3 T) u* y: M4 q, T7 b
成本会计 Cost Accounting
9 h, y! `7 g) U私业会计 Private Accounting . h: @* A; A6 ^" T
公众会计 Public Accounting
) C' f5 i, h. J. @* q* M注册会计师 CPA Certified Public Accountant * k2 M7 ~6 P* Y' x8 k
国际会计准则委员会 IASC
8 h6 m( B) s8 S' c2 B美国注册会计师协会 AICPA
3 t6 |: [" u8 \财务会计准则委员会 FASB * X5 x/ h+ c2 ]8 K! d
管理会计协会 IMA
( N! m Z( L( O, M+ ?& M& D美国会计学会 AAA
5 h" g% S% {( b' ^% a7 H8 P( ?税务稽核署 IRS
! P4 N9 C0 N" n独资企业 Proprietorship
! K4 E- v) y8 x" I* l8 C9 D. I+ c合伙人企业 Partnership 3 m& ^# I& O8 t
公司 Corporation
4 W6 ]! _* `; i, @会计目标 Accounting Objectives " U4 Q4 I8 o0 h& [% r
会计假设 Accounting Assumptions
+ U& K5 r7 x" {2 [8 O- j会计要素 Accounting Elements 7 x n9 ^: J9 Q% f
会计原则 Accounting Principles
8 M9 s- E+ x5 S会计实务过程 Accounting Procedures
; X" P" T ~; i# {$ w财务报表 Financial Statements
, r- D2 G, B: G2 z" I财务分析Financial Analysis
4 f; w2 S" R6 ?会计主体假设 Separate-entity Assumption
2 G0 O1 C' V/ f& F5 t, H: S货币计量假设 Unit-of-measure Assumption 9 Q! O( v5 A! M: f! W7 U
持续经营假设 Continuity(Going-concern) Assumption
! J) a% u: \% {0 I6 d. K! d会计分期假设 Time-period Assumption 9 |0 M1 N; r* E! Y
资产 Asset
; ~9 J' ]; p* v* ?: Y3 n负债 Liability ( o$ m. [* q( F6 f1 B5 K, E
业主权益 Owner's Equity 1 t+ }( X! T+ w3 s+ G3 u
收入 Revenue
0 I' P1 j! V) D- Z" e费用 Expense
" V3 V' _" t- k8 [7 o收益 Income / {# z K* V1 v; G
亏损 Loss
: H1 _" e7 n0 b5 B% Q: e历史成本原则 Cost Principle : y, J7 ~6 N% ^; }
收入实现原则 Revenue Principle
+ P1 z7 q% x5 p7 t5 m5 u配比原则 Matching Principle # }* @, p* l) t! L. t3 O
全面披露原则 Full-disclosure (Reporting) Principle
5 {! a0 M* C- b B/ Z) W客观性原则 Objective Principle
! d8 U0 X' o3 I% [一致性原则 Consistent Principle
8 @: w; T2 s5 C, C! f( Z可比性原则 Comparability Principle + V9 `4 c+ V+ R3 P
重大性原则 Materiality Principle
: h5 \) _5 j5 G6 d1 i3 \! R稳健性原则 Conservatism Principle
: k8 a! s0 y+ B# T l+ Q4 V权责发生制 Accrual Basis 4 R( p5 ^$ b/ p O
现金收付制 Cash Basis
3 I) G8 {' c; A' @" M0 R财务报告 Financial Report
; o E4 g7 m5 y- l' G流动资产 Current assets ( S6 I3 N+ N1 x: z% i# h
流动负债 Current Liabilities
/ o; \" x3 n1 e( ]5 f长期负债 Long-term Liabilities : E* F8 Q' }5 N% p
投入资本 Contributed Capital
/ s8 N2 Q# a! `/ m留存收益 Retained Earning
5 I! i0 _! i/ B! e) G
3 _" u$ l l- k; K3 s z S9 Q------------------------------------------------------------; e/ F2 j( n) C9 l6 B: `% R
（2）会计循环 3 o( M6 M8 d- N# U' L$ t
会计循环 Accounting Procedure/Cycle
# z/ a6 L, z0 { N1 E/ d3 d0 ?会计信息系统 Accounting information System 2 m% B1 d+ G+ v
帐户 Ledger
4 M' T& G- f U( n) u会计科目 Account
! T: e8 n* h( Z" y) M* o会计分录 Journal entry
6 H* K N, K8 _6 W原始凭证 Source Document
1 i1 B. J* T4 I6 `日记帐 Journal
3 N1 e q( X- c( ^总分类帐 General Ledger
( g# `9 K& |% o* b# V明细分类帐 Subsidiary Ledger . i5 B) Q( {# ?+ ]' K
试算平衡 Trial Balance 1 P( G* w5 j9 ]# n
现金收款日记帐 Cash receipt journal " X2 N0 k9 G* w
现金付款日记帐 Cash disbursements journal
. {$ @8 v9 R- ?# U% X销售日记帐 Sales Journal
. w4 |/ _/ C, l8 J& }" x" x+ ]( r) a购货日记帐 Purchase Journal
$ l. ~1 ~ [$ Z3 @" `普通日记帐 General Journal 4 E8 w& c% n. c
工作底稿 Worksheet
- J m* Z: l# J( _调整分录 Adjusting entries
: `; }7 v6 M( | _% E结帐 Closing entries ! l6 u" {+ {, X" u
, c J$ `/ d, N$ ^3 I X
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（3）现金与应收帐款 3 y, t! A z7 M/ ?
现金 Cash
, d+ n" x: r3 t5 Q' X" q. P银行存款 Cash in bank
8 f* c# W. b( @0 s% i8 `' F) m* \库存现金 Cash in hand 9 ?7 u, J6 g. X$ k" c# j4 r
流动资产 Current assets 6 ? l; e. C& a. `. D. o/ `* M
偿债基金 Sinking fund
5 w$ w3 Z9 p, x定额备用金 Imprest petty cash 5 b% e) T( t M V( Y
支票 Check(cheque)
/ n6 e& I5 k* |银行对帐单 Bank statement 5 l1 ?7 m$ N, B4 T/ ]" z
银行存款调节表 Bank reconciliation statement U0 X; C+ ?. l3 z* N1 ?
在途存款 Outstanding deposit
: R0 i4 t! M9 C4 E2 z在途支票 Outstanding check % S" |1 w& M7 s9 V) b4 A
应付凭单 Vouchers payable % P" m, ~- t1 q7 z
应收帐款 Account receivable
2 ~; z- ?" l; L* C, i; ]5 J0 T应收票据 Note receivable ) S' [8 F; ~5 r5 N! O* L/ j
起运点交货价 F.O.B shipping point 9 K4 u Y) o! {: C. U
目的地交货价 F.O.B destination point ; l0 Z" W6 B% G) ? d
商业折扣 Trade discount ) F1 B) A9 P" r4 a2 b
现金折扣 Cash discount
' s% N4 r/ Y7 `! ~/ a" q销售退回及折让 Sales return and allowance
1 }3 t A8 q6 \( X坏帐费用 Bad debt expense
1 n0 ^/ }9 M: g: s备抵法 Allowance method
] w2 Z4 I i备抵坏帐 Bad debt allowance 2 A! g- j# O% E9 R2 d, \) }
损益表法 Income statement approach . n6 A- U3 @% J# q2 _, o" n
资产负债表法 Balance sheet approach
7 `! i* ?& \; E帐龄分析法 Aging analysis method * d! f. a" C. e/ g i/ k, Y6 V
直接冲销法 Direct write-off method 8 u2 c) W/ o1 s' z
带息票据 Interest bearing note
9 [9 s. Y1 m1 `2 G+ p I5 ^' ?! s不带息票据 Non-interest bearing note
, Y0 `5 r7 j) h7 Y: i出票人 Maker + U9 _# W( p" D) g d( a0 `: y
受款人 Payee ( d+ T4 V% C. R8 Z# Q) }$ X' B' B
本金 Principal 2 @% m. j9 v' e( ] G2 p$ k
利息率 Interest rate
- ^8 y0 H" v8 ?, I2 ?9 ]8 b9 m5 m7 u到期日 Maturity date : T" r. K3 E1 O
本票 Promissory note D' A) J$ |- P; j1 a6 s
贴现 Discount / \: a. _! E' u
背书 Endorse 8 p* o5 v z. ^* V+ c! I3 L' a
拒付费 Protest fee
! O. }2 {- N7 E( ]" [2 ^" H8 |6 k2 e: O% ^2 q( c; v& I% G! u
------------------------------------------------------------+ f% \+ P% ~. e0 i
（4）存货
5 g% N( y( g2 x& s; b) c存货 Inventory 1 y' ~8 e6 q E
商品存货 Merchandise inventory
2 {( f/ {' F5 U" r产成品存货 Finished goods inventory 4 f. W5 h# l- a/ j) b
在产品存货 Work in process inventory
7 H0 `6 ~) ~. T. F( s原材料存货 Raw materials inventory
1 y7 W5 A& p" N* p9 A+ H d起运地离岸价格 F.O.B shipping point 4 P" K& E B! o; H/ n# k
目的地抵岸价格 F.O.B destination # H' Q" F( E! c, k3 n/ h$ V( O3 v
寄销 Consignment
! O+ x% l$ p& {6 C# {寄销人 Consignor * Y1 a1 k K" e; x
承销人 Consignee
3 J5 X; O2 {# v0 s- ^定期盘存 Periodic inventory
1 @8 ]* N6 d* C% @永续盘存 Perpetual inventory
N6 u. X0 Y1 b6 ]; d1 Z' R8 N购货 Purchase 9 i$ C! P8 }5 W9 f3 \
购货折让和折扣 Purchase allowance and discounts 1 ]" F% t5 x" H' a
存货盈余或短缺 Inventory overages and shortages / Z$ {4 ^% ?: z* V. V9 P/ u i% L
分批认定法 Specific identification ! `. W* X- K& N: `
加权平均法 Weighted average
2 l5 R$ d7 B& c; v* |先进先出法 First-in, first-out or FIFO # C7 ~) X; K: ?: y3 J6 H/ ~
后进先出法 Lost-in, first-out or LIFO _' j- p" W8 i: d. m" a- i
移动平均法 Moving average
" q* m- n0 J# S- q成本或市价孰低法 Lower of cost or market or LCM
* K( V! `, r: K市价 Market value . y1 m9 C8 K4 v! l p6 I; F
重置成本 Replacement cost
) x. e" ~4 {6 Z2 @可变现净值 Net realizable value
1 i. r7 j, p. M- m3 e$ [; v# w上限 Upper limit
# n2 _ ]9 o# a! y7 g8 B2 H下限 Lower limit
* p, r$ u' a, W/ v+ P) {. \毛利法 Gross margin method & A* x+ K! H: y5 a
零售价格法 Retail method - {8 C U" U: c
成本率 Cost ratio , G) H2 P v/ d, s; |/ T
7 A9 O0 J) L: T; U( M8 l
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（5）长期投资
5 l0 L: Q7 ]6 p: Z6 j+ C* r0 y. W长期投资 Long-term investment 8 n% E. X1 j1 H* Z$ o3 x
长期股票投资 Investment on stocks ) Z+ x& ?+ i4 u
长期债券投资 Investment on bonds
1 G2 M1 ?8 J( V, N2 K, ^6 B# ]* ?成本法 Cost method - y( i4 y0 M( ]/ \
权益法 Equity method + D4 s! J, [3 E' c
合并法 Consolidation method ( e" ]* D2 V! x8 q
股利宣布日 Declaration date
* D# j j6 Z9 B7 Q股权登记日 Date of record
, ` L3 y! _" E2 f! x除息日 Ex-dividend date # ?1 m9 V1 `/ z5 K( W9 a, W
付息日 Payment date $ Y7 a8 n; y+ v( D: M+ e! y
债券面值 Face value, Par value
/ W6 B: A" I+ i3 g债券折价 Discount on bonds / g/ Z, H5 A9 ?3 q
债券溢价 Premium on bonds
" @0 u* _2 C& P" N7 x票面利率 Contract interest rate, stated rate
3 x3 T* w: f9 W7 a* S市场利率 Market interest ratio, Effective rate
% A4 P' i) x; s( V0 r# Q$ Y" G普通股 Common Stock
* ]! }* c* ` x, L) A* y, {4 R优先股 Preferred Stock 7 b& G8 T, A; O/ ]7 n5 K; I6 }
现金股利 Cash dividends 6 V& Z: g) K& U" D" q& B
股票股利 Stock dividends ! q, O' v+ I3 M1 M }/ P
清算股利 Liquidating dividends / A2 y2 {7 {4 h2 t* ^( N+ O
到期日 Maturity date
. N7 \; A& ~. e/ H到期值 Maturity value
* X- t/ x# z6 a& X直线摊销法 Straight-Line method of amortization
, _+ }0 `, q# \' d- K实际利息摊销法 Effective-interest method of amortization
; x& h+ H- h$ X
0 v7 _9 T3 P" c8 \( V; |: S---------------------------------------------------------
" _& q* x$ g# u X' M（6）固定资产
( f' i1 W, z5 _0 Q0 j固定资产 Plant assets or Fixed assets
r8 ~2 L1 C2 @7 H6 ?原值 Original value , ~6 {( g: t; P! i6 f3 I
预计使用年限 Expected useful life ( I- U! y$ A1 _" w$ T {0 O9 Z
预计残值 Estimated residual value , c( W( }$ N( X: q5 Z6 ]; g
折旧费用 Depreciation expense " G& t2 l: P" o! [
累计折旧 Accumulated depreciation 7 E6 f! i' a6 e6 y# o* g; \/ I+ W1 d
帐面价值 Carrying value , M' C$ A2 _: N5 L3 k1 H# i
应提折旧成本 Depreciation cost 6 n* j6 I+ Z5 r# G$ H' T/ D8 I
净值 Net value
1 ~) t! y6 n; y在建工程 Construction-in-process 1 L4 k! k! Z# F' s9 ^* x
磨损 Wear and tear ( z6 g( P$ v9 q$ ]% s
过时 Obsolescence
1 U8 y% |0 b5 ]) S$ W直线法 Straight-line method (SL)
: I: Y! q: U* r/ |; J; K) g/ X. j d; @. n工作量法 Units-of-production method (UOP) + z/ w$ S4 y; S/ R' G7 G
加速折旧法 Accelerated depreciation method
2 o8 b: p6 d3 S. M9 Q) W: C双倍余额递减法 Double-declining balance method (DDB) + z, e8 p! f. G" c0 e2 S
年数总和法 Sum-of-the-years-digits method (SYD) ' U4 l3 M( I% ?7 r- G/ |
以旧换新 Trade in
3 z% M3 ]; G' b0 y经营租赁 Operating lease 9 ~( ]2 o d# p' w, h5 j
融资租赁 Capital lease
' w4 |) c( }4 s& B廉价购买权 Bargain purchase option (BPO) * E) A! ~6 S4 |- b
资产负债表外筹资 Off-balance-sheet financing
8 Y$ t S! h* s0 l! l最低租赁付款额 Minimum lease payments
3 @4 u3 p: v; m( @' f--------------------------------------------------------5 E- z: e; c; Z$ l
（7）无形资产
Z$ K) s! u; C6 b8 V/ H无形资产 Intangible assets
, Y6 N, O3 j6 I2 s [专利权 Patents
. X$ q$ J* C) U: R商标权 Trademarks, Trade names
5 U1 z# ], Z* \+ L! ~3 ?著作权 Copyrights - H) W+ b- N, z, v
特许权或专营权 Franchises - O* u; K! ]* v" r! } k
商誉 Goodwill . k& i9 s3 G- W2 P- L& E
开办费 Organization cost " l& W: L q* _0 k
租赁权 Leasehold $ I, _: e7 t' Y. N6 z, o
摊销 Amortization ) P2 x7 u+ U2 }) S) i
-------------------------------------------------------- o4 P0 s3 M8 t" {/ m0 k4 H
（8）流动负债 ) ~ d: O, V- M& j! ^
负债 Liability
K( p. C" {6 C; f流动负债 Current liability 9 P& J: l$ N" p V0 I8 k* v
应付帐款 Account payable ; f' k6 x) R" B2 a
应付票据 Notes payable
2 v: G1 M$ g V' l3 u" T- w贴现票据 Discount notes , S3 z# F0 t! k3 y [0 b, _. D7 B
长期负债一年内到期部分 Current maturities of long-term liabilities
) H6 U3 r$ r: r! J! c4 V应付股利 Dividends payable 2 _5 A3 L8 d( ~, D9 y- J
预收收益 Prepayments by customers , c% I, J p [0 c9 o0 K/ ?' H
存入保证金 Refundable deposits
- y$ X0 G: W" u4 ]应付费用 Accrual expense
7 @! c# k. ?$ `8 X; R增值税 value added tax 5 g- T4 o: | ?+ w# p
营业税 Business tax ' p- _" v6 X6 f- u# a& ^# I
应付所得税 Income tax payable
X, Z7 V+ B) L" Y应付奖金 Bonuses payable ) N: B" q6 Y+ ^% L
产品质量担保负债 Estimated liabilities under product warranties
8 l+ k) C) \8 F! z' i) w3 k赠品和兑换券 Premiums, coupons and trading stamps
/ p0 v- H! z( O" P或有事项 Contingency
& H6 U* ~$ F* y' C2 M/ m或有负债 Contingent
6 P" ^9 Z4 q" f$ g( d或有损失 Loss contingencies : F3 n: X+ a; e* G6 I
或有利得 Gain contingencies
( d3 c4 A. ~& l# r Q3 }/ i7 D& V" P永久性差异 Permanent difference
7 D p1 c9 Y# c9 q# e时间性差异 Timing difference
5 ~/ Q+ z: n# O应付税款法 Taxes payable method ! z) t' O8 n( r3 ]
纳税影响会计法 Tax effect accounting method * ~% ]7 @* e' n
递延所得税负债法 Deferred income tax liability method
! ?9 E: k: \. }5 f1 Z2 y% ^6 s% E3 e# l7 \" k5 o6 m
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7 `# ~- n5 l d+ S3 @, [6 K0 f* Y（9）长期负债 , g% L. V. e5 p* [% Y" v
长期负债 Long-term Liabilities
# ]5 C5 }6 e7 ~9 v$ p应付公司债券 Bonds payable
8 O8 W6 s9 N0 e有担保品的公司债券 Secured Bonds
' t; i% v& I+ `0 O! Q. Y: V8 s抵押公司债券 Mortgage Bonds
8 \& j6 ]9 s$ d, d% e保证公司债券 Guaranteed Bonds
8 a+ F4 U2 G3 x信用公司债券 Debenture Bonds
, y( o) V8 }% f6 s. _一次还本公司债券 Term Bonds
; c9 E h" h. C7 R1 I分期还本公司债券 Serial Bonds 1 l7 g$ K$ M( c) S# J& ^5 M U
可转换公司债券 Convertible Bonds
$ j3 z* Q6 {% I& Y3 y Q3 g5 w可赎回公司债券 Callable Bonds - U# I+ n4 P0 H- r5 {+ k
可要求公司债券 Redeemable Bonds & F% u+ f) D" P
记名公司债券 Registered Bonds $ Y5 E& J6 N1 Y; x
无记名公司债券 Coupon Bonds
" i, B; z& \3 o3 ~% k% W# A! f普通公司债券 Ordinary Bonds * _( H2 x$ D+ B9 w# B9 l
收益公司债券 Income Bonds ' s$ B6 H E# M4 H, I* D
名义利率，票面利率 Nominal rate ( m1 b w' \( R$ }, }5 F
实际利率 Actual rate , Y0 k: Z7 Z% ]# h1 d/ ?
有效利率 Effective rate
- t7 x- x1 H: j: E7 b, W2 x$ T0 y溢价 Premium + ^5 r- Q6 ?/ h) Q Y2 z# Q3 v" t
折价 Discount
9 L: ~7 r! a7 k' K# `$ A, u面值 Par value ! R0 y; c* _* P2 _% m9 c
直线法 Straight-line method - C1 X8 X8 G- W1 z
实际利率法 Effective interest method
% }0 i' a$ i- m到期直接偿付 Repayment at maturity
7 P' t& z7 ^7 Y( h提前偿付 Repayment at advance ( P; H! h+ C$ E- ~; J1 L2 m8 j
偿债基金 Sinking fund 1 [ ]/ W4 A9 _: x$ i/ Z& w
长期应付票据 Long-term notes payable
+ C9 n3 B5 s7 H' Q抵押借款 Mortgage loan- O5 b+ ]# p# S3 R0 u
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7 ]. ` O- `& x, Y) {& W8 p（10）业主权益
; y4 Z# G9 h, p权益 Equity : m; Z* v& Q& {3 Y+ F
业主权益 Owner's equity , h9 {7 e7 Z+ G; p2 V
股东权益 Stockholder's equity ' f/ K, J. S2 A* {+ Y9 K2 ]# f) j7 r- x
投入资本 Contributed capital 4 s7 u* d: G. Q% c8 U
缴入资本 Paid-in capital ( e1 {& b% }& P
股本 Capital stock , m! q3 K+ a* O2 l# d
资本公积 Capital surplus
U0 a% s/ V: m& h. n, u( t$ L留存收益 Retained earnings
1 H/ { z) N* \$ h5 @4 I核定股本 Authorized capital stock # \6 @" e! Z: b
实收资本 Issued capital stock 3 [2 v2 [9 T. b' u! H* w
发行在外股本 Outstanding capital stock W: Y& ^0 `( P6 D1 w( L/ U9 |
库藏股 Treasury stock
/ H8 T j8 c( Y* R2 ^0 p/ _普通股 Common stock ' ]" t; K2 t8 n% h$ Y) O( ^2 [7 @3 Q
优先股 Preferred stock * j9 y' V* @3 z7 P0 A) V
累积优先股 Cumulative preferred stock ' C6 v& `, S# q. N
非累积优先股 Noncumulative preferred stock % A/ L) |, H9 q0 ^, e- r7 @' J
完全参加优先股 Fully participating preferred stock ! x! ?# ^; V+ W7 M
部分参加优先股 Partially participating preferred stock ; l) v( ]2 m2 g" f- E+ v1 t) `
非部分参加优先股 Nonpartially participating preferred stock 3 i) j* G* ~. W
现金发行 Issuance for cash $ |7 j6 T7 q5 y) s
非现金发行 Issuance for noncash consideration / x9 D0 j- e, H+ e" u1 Q
股票的合并发行 Lump-sum sales of stock
$ g. N0 k s9 J t8 K发行成本 Issuance cost
& e+ _/ J8 t4 m成本法 Cost method - u4 X0 d0 i/ j9 V' i
面值法 Par value method , i2 T; _- p) v0 v
捐赠资本 Donated capital
) o* r j: l; I. k+ o+ R盈余分配 Distribution of earnings
2 W5 C! ^9 p8 l# R4 s! [4 ?股利 Dividend " }/ |% C& u' e( x3 C
股利政策 Dividend policy , I' S6 t3 n4 G5 J7 u- Z' M
宣布日 Date of declaration # A$ V+ A3 h$ T
股权登记日 Date of record 8 y' E3 Q8 S% y; T2 F- e
除息日 Ex-dividend date
) ]/ |) r( r( G* |& F股利支付日 Date of payment
" K: [& _2 Q6 @1 c现金股利 Cash dividend . w# ~& x7 k T' `, O
股票股利 Stock dividend
: z( c' J% N% I" X. d2 _拨款 appropriation
/ ~) C9 E6 \5 |. n0 Z$ g! m. m------------------------------------------------------------ L) g3 B8 S/ @, ?$ q
（11）财务报表
3 Q0 _- N: e: `# V2 `4 D& H财务报表 Financial Statement 7 b3 Y- Q a! f: H
资产负债表 Balance Sheet
8 R0 {8 q& a9 Y) \( l$ O+ C收益表 Income Statement s( a% C {! ^% L$ N3 }% x
帐户式 Account form 8 i- M: n7 `, P2 p
报告式 Report form
# v. C5 Y9 ~3 E2 F7 A9 i5 v编制（报表） Prepare
5 l& D8 {& I- |" e7 G工作底稿 Worksheet 7 {7 V2 Y' I6 p5 X d$ L4 z
多步式 Multi-step
' b m/ k/ [$ \3 C' k% }% \1 t6 t单步式 Single-step
4 q1 z# j4 Y h: c3 _, n-----------------------------------------------------------. n+ o, S7 I& a# V: S
（12）财务状况变动表
6 |5 _! d: Z1 n! d6 P' |财务状况变动表中的现金基础 SCFP.Cash Basis : }; t1 H) l7 z* b7 e7 g1 X0 z0 o8 G2 x% t
（现金流量表）
0 L5 b3 i( M1 N9 J; \1 a" y财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
6 l4 E d& Y4 }9 U. L4 o6 Y" m（资金来源与运用表）
% R. |, Q& K; p营运资金 Working Capital
' h4 f! d. n- i5 Z( F全部资源概念 All-resources concept " ~2 Z+ b8 [6 V% o, n$ {
直接交换业务 Direct exchanges / [5 g9 q( }2 X& q; g6 J
正常营业活动 Normal operating activities
3 m( E% E5 h4 S( m! u6 J财务活动 Financing activities 9 `/ z+ s4 a* y/ l6 I* A
投资活动 Investing activities
$ c- X) i* r$ Z |5 c-----------------------------------------------------------
/ p/ C5 X/ ?' O2 {: ~1 ?9 k（13）财务报表分析 4 K& [" r( {) Y
财务报表分析 Analysis of financial statements
% f$ I1 ]8 w; S5 F比较财务报表 Comparative financial statements
$ _1 c4 C3 ]: o3 ?8 C O趋势百分比 Trend percentage / o5 p/ {$ J) p4 ?! a
比率 Ratios 0 B" j. V# ?. g" p
普通股每股收益 Earnings per share of common stock
J) z$ S- u" u" K, R! Y; t1 m股利收益率 Dividend yield ratio
" S% n' R% E5 _ @7 C: Z价益比 Price-earnings ratio * l/ v/ w# I; `% s+ k
普通股每股帐面价值 Book value per share of common stock - y% \. p: A( Q) T
资本报酬率 Return on investment # }4 S2 x1 @( H0 E
总资产报酬率 Return on total asset ! M/ n& `3 @3 ]$ b, s2 w
债券收益率 Yield rate on bonds
! E) m5 ?$ M8 ?0 \8 W, r- I已获利息倍数 Number of times interest earned 9 h$ A$ J5 n- s% z
债券比率 Debt ratio ' [4 q! G1 [7 q) y6 ^& Y
优先股收益率 Yield rate on preferred stock % j3 r4 L+ U, u! r
营运资本 Working Capital
; K3 z3 @) }; c5 w4 t) ~1 f周转 Turnover / T: N( Q4 v5 u) e$ C
存货周转率 Inventory turnover 7 Z0 }7 w: `9 b* e* J8 ?
应收帐款周转率 Accounts receivable turnover
; z6 {. m b* f" x; I9 X! K流动比率 Current ratio
* G6 m0 Q% B O+ z速动比率 Quick ratio
' o+ p* z: x# q! m4 s, Q* ^$ ^$ Z酸性试验比率 Acid test ratio
l2 M5 w0 ~3 D" l6 J------------------------------------------------------------ ! _1 x: f7 ]. ?2 ]
/ M0 Z" R! p/ m; A/ c& ]1 t: M
（14）合并财务报表
0 C+ S. i7 H# t1 }, N# U: R, D6 i合并财务报表 Consolidated financial statements 0 j/ H# T' E1 G0 Y I. c) Q" G
吸收合并 Merger
; X" Y8 Z3 a" Q2 a3 U创立合并 Consolidation ; {* z# J& A% ^
控股公司 Parent company / `$ |6 Q! M/ b/ b! x
附属公司 Subsidiary company " H/ g% J/ A7 k
少数股权 Minority interest - X& O0 |$ g+ N6 ~
权益联营合并 Pooling of interest 0 u( K9 a9 P/ x3 F) m1 m0 J
购买合并 Combination by purchase
0 o: n5 C" x6 s权益法 Equity method
& A5 I: i- G. F8 _+ F8 `成本法 Cost method
8 @) R4 `, E. D6 g" U2 [# K' L0 @1 l+ f; e
------------------------------------------------------------( |; W2 q: Y) p! a9 F0 t1 X# W
（15）物价变动中的会计计量 2 T3 p: i# `0 Q
物价变动之会计 Price-level changes accounting
$ E- F2 ^$ M0 b; h0 ]1 ?/ Q一般物价水平会计 General price-level accounting ) z. Q' x* ?- ^/ n; K1 Z3 Q
货币购买力会计 Purchasing-power accounting
) O/ p1 B$ f* ^! L# G H统一币值会计 Constant dollar accounting % Y4 m0 C# x! _5 U. v0 G% p$ C
历史成本 Historical cost
" g. N* R9 b* W- n5 e; o; @; K' \现行价值会计 Current value accounting
. W# D4 ~. s% R" l6 [7 T" q! i1 x5 X现行成本 Current cost
5 l- r. h; E+ `3 _3 T. [, S2 a4 ?重置成本 Replacement cost
b3 F) N) u- ?0 q# s# |+ ]4 {+ w" l物价指数 Price-level index
( N; i) F# d- A# r国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
, _+ D2 u$ N. w6 E$ U消费物价指数 Consumer price index (or CPI)
y. P( |% L% O批发物价指数 Wholesale price index 8 m4 h- m2 ~, @. C, E t# e6 ~9 r
货币性资产 Monetary assets 1 a+ h/ Q5 w4 A3 X {5 l8 h
货币性负债 Monetary liabilities 7 a2 W+ Q5 L5 A: T
货币购买力损益 Purchasing-power gains or losses , ]$ h. T8 N- `6 U* M$ D
资产持有损益 Holding gains or losses 8 `9 m7 C' {3 _6 a$ q/ E# K
未实现的资产持有损益 Unrealized holding gains or losses
( g) O7 }5 p* b0 x6 {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
