 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
6 @* k2 ~+ R8 Q$ l0 B会计 accounting , ^/ J G8 ^3 S# _6 R0 P! e
决策人 Decision Maker
n9 Q- n2 P/ t投资人 Investor
4 l ^' c* A( l. S' b/ x股东 Shareholder
0 }2 f# ^2 Q3 p/ W1 g债权人 Creditor
% i0 j8 D, G; P* \$ g财务会计 Financial Accounting
: S3 x( \! c0 E3 \3 E! o- M管理会计 Management Accounting
2 W1 U- V1 V) J7 f) B" G: C+ b- P3 `成本会计 Cost Accounting + O0 I4 }- K$ ^
私业会计 Private Accounting " A3 [6 H8 D2 l6 k2 g" Z% I# q
公众会计 Public Accounting $ h7 n; |6 ^. ]2 f8 U O
注册会计师 CPA Certified Public Accountant 5 [5 ^2 @8 y# P% t+ v- k, \* Z- f
国际会计准则委员会 IASC
, m6 y3 N1 B2 X3 E' q0 R# Q美国注册会计师协会 AICPA ! i: M; W" w, N) Q' F1 U
财务会计准则委员会 FASB
6 n; X; f1 b% S- |+ P0 }管理会计协会 IMA/ n2 b& t# ?& E
美国会计学会 AAA 5 X9 Q7 h, [3 a
税务稽核署 IRS + E& `& ~& Y( L# p6 B6 T% z
独资企业 Proprietorship 0 {: D; Q; m, w! ]+ n
合伙人企业 Partnership
8 A* o8 x' O. j公司 Corporation ' y2 Z: C/ `) B0 y) s: i' Q+ {
会计目标 Accounting Objectives ( O7 W& ?/ X b o
会计假设 Accounting Assumptions
# } B5 T7 m V7 Y ]0 P! ]2 }会计要素 Accounting Elements 3 \" x/ V% V A
会计原则 Accounting Principles
T! g' S% Q& j% ?1 m会计实务过程 Accounting Procedures ! ]$ \* b- J) ]) | C
财务报表 Financial Statements
& p/ b( |# e9 H' Z" P财务分析Financial Analysis
# X B. z0 x4 c$ ]$ p( I( X5 i: `会计主体假设 Separate-entity Assumption
9 s [& W: ]5 O4 o( ]) ?: S货币计量假设 Unit-of-measure Assumption
- S( C3 l9 x/ @- c9 j. Z持续经营假设 Continuity(Going-concern) Assumption
( y6 Y" X5 d. T- Z会计分期假设 Time-period Assumption
! d+ U( G" A5 I2 ~+ | o资产 Asset
; G# d* ~+ a+ E( z0 v% n负债 Liability [6 }0 w# ]3 @2 ^3 _6 u
业主权益 Owner's Equity 8 b8 e+ e- u3 L7 d' x
收入 Revenue : R& W$ ?5 {/ c& ]0 @
费用 Expense : \7 P9 Q S' [
收益 Income ' v& f: i% r5 f" M5 y
亏损 Loss
9 m' A1 s j% f7 r历史成本原则 Cost Principle , s }9 e2 v0 q" @* Y0 O* k' o4 P
收入实现原则 Revenue Principle $ i! N! A, B, V' l! f# r, h
配比原则 Matching Principle ) l/ a: G0 Y/ v* F, D
全面披露原则 Full-disclosure (Reporting) Principle Q4 r, B3 Z$ f1 h" X k C
客观性原则 Objective Principle ( G' A9 D' \. K! t$ ]: R# k
一致性原则 Consistent Principle
3 O/ a) h6 @, ?8 P- G* J) R可比性原则 Comparability Principle
w# t' N) d3 J! i重大性原则 Materiality Principle
1 c$ i8 T8 U; K稳健性原则 Conservatism Principle
4 {1 Y# D8 L: @. E3 Y: L3 j权责发生制 Accrual Basis
% ?( E* j# x2 I. X; V现金收付制 Cash Basis . O6 K) L8 |* V# P/ w
财务报告 Financial Report 9 W: m8 @/ H" V
流动资产 Current assets / I: {" g2 t8 a$ N7 o
流动负债 Current Liabilities ! e- C8 B2 L& x+ K
长期负债 Long-term Liabilities
3 O. A: \ A7 r8 U' p投入资本 Contributed Capital : H' e" A& Z* @$ r
留存收益 Retained Earning; F5 o# S3 I" c( g. v
2 @: k8 f7 p: |3 B0 t/ c, n------------------------------------------------------------
3 _/ j; ]5 r" V* l8 P K# D（2）会计循环
. K; @! e/ `2 V) p z会计循环 Accounting Procedure/Cycle # o N2 O' o B& M0 D
会计信息系统 Accounting information System , g" S! r1 @ |, @; X' _3 J5 m
帐户 Ledger
+ d, t) ^- R7 L/ U8 e会计科目 Account + g. w1 S( V3 j
会计分录 Journal entry # n( Q3 x6 e7 Z9 D7 g! v: d
原始凭证 Source Document / N+ o" N0 s3 T/ H
日记帐 Journal
/ U8 r: u" m( y总分类帐 General Ledger
: P4 ^ X: s! b明细分类帐 Subsidiary Ledger 5 E0 C' j" H6 b2 p1 n/ x% E# Q
试算平衡 Trial Balance 7 w6 \# i% d. v
现金收款日记帐 Cash receipt journal , P" V- ~8 l' Z% x, [* D
现金付款日记帐 Cash disbursements journal
/ p4 P5 @6 ~1 E( a' \销售日记帐 Sales Journal
# q! ?7 ~! K* P9 j购货日记帐 Purchase Journal
9 a; w/ T/ g/ D* j# L; h普通日记帐 General Journal * Q# s6 Z& e/ a+ r4 A
工作底稿 Worksheet 3 ?9 Z+ \6 Y" ~' ^, O+ m" p# O
调整分录 Adjusting entries
. P1 U+ }3 p( a1 w结帐 Closing entries % W. N; |4 O/ g2 D8 M' w
3 m! e& y6 T* `; G----------------------------------------------------------
1 B! p H5 ]# D- f, o4 H（3）现金与应收帐款 1 L0 N" s1 c! ^( V0 y2 L7 t: G$ l
现金 Cash ' |* e! Y/ P s
银行存款 Cash in bank
) K6 o9 ?; W1 I |# j' J2 Z* g库存现金 Cash in hand 1 d) m# J, y+ z7 u; r) R- D4 e
流动资产 Current assets
' i* E4 }. b( q5 n) w. W6 [! o* M偿债基金 Sinking fund
v) @6 c+ i! E. [' w. m1 W* P6 [/ K: M定额备用金 Imprest petty cash
# _ a! E" s1 Y. B$ K支票 Check(cheque)
, y; D, Y { u+ J. @( Q. X银行对帐单 Bank statement 3 I! Z8 r3 y3 s. Z; }
银行存款调节表 Bank reconciliation statement - ~) B% Z7 [5 Y! R' r* w5 c
在途存款 Outstanding deposit ; i% k6 V9 R V1 K! O: `8 L
在途支票 Outstanding check
9 v- ~# n' Z' d; K; w3 N2 J% a应付凭单 Vouchers payable
3 r8 ~/ J$ e3 H1 Q应收帐款 Account receivable
4 ]: y! i j( i8 J+ h0 v应收票据 Note receivable
5 a/ h2 B3 f" A9 J起运点交货价 F.O.B shipping point ) X. r5 @) q/ q1 m# \2 j
目的地交货价 F.O.B destination point , @9 I9 u+ Y) j* U) u" i
商业折扣 Trade discount . y+ m" u! Z9 o
现金折扣 Cash discount
0 {2 X: _- l& S4 i( o1 z销售退回及折让 Sales return and allowance " Q9 ^+ I, ]! p
坏帐费用 Bad debt expense 4 z, i9 T0 p2 W0 M9 L) t
备抵法 Allowance method
9 o h0 h) \3 L1 Y: j; _1 m+ |备抵坏帐 Bad debt allowance " ?' Y& b+ ^) l6 ^$ B
损益表法 Income statement approach / V+ L; c3 W3 l4 `3 p
资产负债表法 Balance sheet approach 2 N1 v/ S6 l9 C
帐龄分析法 Aging analysis method
# I* z6 f6 x2 ? D直接冲销法 Direct write-off method 2 w4 ^$ { C$ B0 F' S( s" ]2 `
带息票据 Interest bearing note
2 \3 s% g( _1 L! O% m0 g( E不带息票据 Non-interest bearing note
: Q1 E3 Z6 E! b& t; v出票人 Maker
/ e0 W2 ?' `% S0 }7 K8 W受款人 Payee
1 s+ s" d3 _6 R! X0 p* C1 K; J0 D: E本金 Principal
% E* [6 I+ m0 T: ^利息率 Interest rate + B% W' A1 B2 p/ m6 R; }4 j6 M
到期日 Maturity date `- s6 u! R1 n, Q6 t
本票 Promissory note & L7 U- X3 Q4 J& n
贴现 Discount
2 S- h. {. e" z6 Z背书 Endorse
0 Y* P/ e* Z( Z拒付费 Protest fee / ~: o$ A/ H: X9 a7 [4 W) E7 G
& u' n8 I6 D+ q8 R' L* t------------------------------------------------------------
- A8 h2 k4 S# ^0 [& O' Y! f（4）存货
# K. [+ d0 @8 B& C$ g) B存货 Inventory 1 `/ j, f$ a1 N+ W
商品存货 Merchandise inventory
" A7 d1 k2 p2 ?! _( _' Z产成品存货 Finished goods inventory 1 i; s" f- t4 X
在产品存货 Work in process inventory
5 a% w; A% q/ M0 O5 S x* i原材料存货 Raw materials inventory $ a& h) v; u0 y; H1 ]6 r5 |
起运地离岸价格 F.O.B shipping point
" b2 \+ F2 d3 d7 I$ V) _( x! F6 c- G目的地抵岸价格 F.O.B destination
8 ]2 R; }% D, U" b" n0 d1 h1 u寄销 Consignment 3 T& G% S; M! y; E( @# k+ O
寄销人 Consignor
" M3 j* s; |6 b+ Y- `承销人 Consignee ! G1 k" K. A* ~% ~1 J8 w. z7 b
定期盘存 Periodic inventory
: X1 O3 L' ?8 K5 {' h2 t永续盘存 Perpetual inventory
: M' P9 ?4 b: X: p; |% z# O: ^6 L购货 Purchase * p! c ~) T8 D5 N+ V9 E/ a: A
购货折让和折扣 Purchase allowance and discounts
' x! o' e5 Y+ g0 L: x( H/ z存货盈余或短缺 Inventory overages and shortages " ~: |+ |# f6 A! e L- O
分批认定法 Specific identification ! P/ s$ [ _0 c7 y
加权平均法 Weighted average
2 W ~0 n$ X Y/ e3 l( R( `1 d7 s* e; E, B先进先出法 First-in, first-out or FIFO / {. i. ?4 {/ x( F; d
后进先出法 Lost-in, first-out or LIFO
! `& L4 V! _: d5 F( Y# S移动平均法 Moving average
6 \& N3 d$ u7 v, B成本或市价孰低法 Lower of cost or market or LCM
7 i2 P: K) w2 K& C( P市价 Market value
" E5 u/ A6 f5 u6 M+ l. i, f- v) N7 f重置成本 Replacement cost * e+ Z4 e3 @$ \0 E6 B( T
可变现净值 Net realizable value
' M, \ \$ ~+ A, y3 |6 U/ ^上限 Upper limit 3 _0 x. K6 X- }9 Y) c0 X. z
下限 Lower limit : d z. n4 l8 N7 Y
毛利法 Gross margin method * l) [' B! F( A4 @( S
零售价格法 Retail method
4 P% e$ _3 A3 I6 @% e- D4 T成本率 Cost ratio . u( d' e( x6 ^8 { Y5 H
# h& ~* M0 @- ~* T; a, r: \; Z" E9 Q* I
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& G6 B5 t }' s% u( E（5）长期投资 3 L5 d9 W& q2 Z; b7 G) A
长期投资 Long-term investment
: `& w/ q( I- ~长期股票投资 Investment on stocks
! }7 t8 U# t/ O+ ]长期债券投资 Investment on bonds
) V* k, S( g, F' p% L成本法 Cost method
& U N- @8 y( b0 C权益法 Equity method ! d& f' {: \7 }5 G! n! i
合并法 Consolidation method
& q; y, p5 q8 I股利宣布日 Declaration date
# }: H& X& ^( Z- j股权登记日 Date of record 3 V2 J' ~ V5 V- W$ q% v' J4 m
除息日 Ex-dividend date ! W; m I/ W5 P: H6 K# h @, W
付息日 Payment date 2 Q; u0 S* }, a6 i9 O
债券面值 Face value, Par value
! @8 |# t0 b) R6 A1 `( C债券折价 Discount on bonds + L+ z8 r) j8 u4 R4 d- ?. \) U0 A
债券溢价 Premium on bonds # E! I( G! S/ L$ U1 U/ e/ A
票面利率 Contract interest rate, stated rate
/ ^8 t5 k$ k- W+ c: m市场利率 Market interest ratio, Effective rate
8 v! {! z$ Q! O3 S- H普通股 Common Stock
7 U' a: c7 _% z5 A# O- A9 k优先股 Preferred Stock l" y9 x! ^9 F H: k! \( C
现金股利 Cash dividends 1 E! a. ^4 }7 Y5 e3 U! P2 o& G
股票股利 Stock dividends
5 A1 Y5 K, V! k4 N" f, v ^9 N/ p$ h0 r% c清算股利 Liquidating dividends
- [0 A4 B& B' G" ~. N7 H) f/ ?. ]到期日 Maturity date
: h* @- m5 m G. D/ M到期值 Maturity value 9 E( c% t1 e9 m; z
直线摊销法 Straight-Line method of amortization
8 b) J C1 W8 N! w& F1 w实际利息摊销法 Effective-interest method of amortization/ ?. b- `, P, W
( P! [% h, O d---------------------------------------------------------
- R5 W, w% U2 {% Z（6）固定资产
0 v0 f' P& j! u: h0 O* @# F固定资产 Plant assets or Fixed assets - t' i1 o7 G6 q/ l- h
原值 Original value
" Q7 D) P, U+ L4 m4 S2 o- x预计使用年限 Expected useful life 7 |) q- ~( ^6 {( i
预计残值 Estimated residual value * r0 ^( X6 l/ \
折旧费用 Depreciation expense
) K% C: b* }9 L/ S$ z2 U( r累计折旧 Accumulated depreciation
3 {. M' l7 n! ~/ W& _# c8 |帐面价值 Carrying value
" Y% M1 v$ H$ J4 Y# H& B应提折旧成本 Depreciation cost
# ^$ L; T, B5 I, p3 }* s净值 Net value
1 i% u$ b$ u) ?- s8 U, \在建工程 Construction-in-process . t' s7 t `% _% ]" U
磨损 Wear and tear
9 }5 ?- \0 K+ J7 G+ `6 \过时 Obsolescence : h; f+ x8 D3 K6 u% ~
直线法 Straight-line method (SL)
$ m. K& g! F6 P( g7 r工作量法 Units-of-production method (UOP)
% k5 I3 W! e' B加速折旧法 Accelerated depreciation method
# n5 ]7 u: w( b7 y( K双倍余额递减法 Double-declining balance method (DDB) ! l# X! M$ [5 g( A6 ?2 c9 u$ r7 \
年数总和法 Sum-of-the-years-digits method (SYD) % F/ I5 M0 g( ^, Z* \
以旧换新 Trade in ' c4 y# R- p ~3 Q! s7 ?: M" x
经营租赁 Operating lease
0 C* h' N& o$ ]7 y融资租赁 Capital lease
; A5 R* G! U$ D- p5 D; r廉价购买权 Bargain purchase option (BPO) l0 H2 l) h- t, _
资产负债表外筹资 Off-balance-sheet financing ; z+ f6 m5 }( x. J7 y6 R* L
最低租赁付款额 Minimum lease payments
9 {5 \- r" T. V) j! U8 i--------------------------------------------------------
. W6 q; T" J- V' w: N- e（7）无形资产 2 L. ^4 }5 o+ C3 Z# E
无形资产 Intangible assets
1 J, r7 [) i2 M: _# ?* C专利权 Patents
: k& p# M$ H, r0 M, O& R+ N商标权 Trademarks, Trade names ) P1 Y/ D* r+ W& n
著作权 Copyrights 3 Q8 ~( U8 Z4 [# G+ k
特许权或专营权 Franchises # t+ Y0 `! z8 R4 Q9 h
商誉 Goodwill 5 u$ B$ X0 ^ U/ C
开办费 Organization cost
+ F) q4 V/ u7 B3 ]. s! T* o租赁权 Leasehold
. z5 T8 ~- u8 C) n摊销 Amortization
/ ^4 x! b8 z% }1 H--------------------------------------------------------
5 m" r! N# ?) A（8）流动负债 - f* r* B9 f" R# R
负债 Liability
' n. }* e) ?+ ]" V8 J6 R; j流动负债 Current liability
1 S8 L$ V+ K7 y( M# N7 E应付帐款 Account payable
: a( U" H9 e% _5 ~3 B应付票据 Notes payable
/ T2 e9 ]9 h" e' Z8 m& C贴现票据 Discount notes
% n8 P t3 p& c1 z2 ^ C长期负债一年内到期部分 Current maturities of long-term liabilities
; _5 m O3 M6 C- l$ T: J# M应付股利 Dividends payable : u4 `% R& x" j- t2 S. h/ x
预收收益 Prepayments by customers ' \4 [- s1 O! S) V
存入保证金 Refundable deposits
1 E, T: d' o' [. d应付费用 Accrual expense
4 ]$ L- C+ {1 V7 n; ]" p3 ?5 F. w D增值税 value added tax ) Q* ]; a6 V$ E. M
营业税 Business tax & z/ c! O& ]7 @# C, ~' n% a9 V
应付所得税 Income tax payable ) {! K" D; p- K* o. E* g
应付奖金 Bonuses payable
4 x o. H8 Z, @ V$ V产品质量担保负债 Estimated liabilities under product warranties
4 f9 ~ u' t5 G- k/ g4 b赠品和兑换券 Premiums, coupons and trading stamps
9 `: d; s- L& p1 z, I, r或有事项 Contingency , j0 s) t6 w& G) q
或有负债 Contingent 6 J* X L; x+ F: z, @! J; c
或有损失 Loss contingencies 9 n) S$ b: ]; j+ k, @. l
或有利得 Gain contingencies * @9 N$ K2 L6 Q/ K* U
永久性差异 Permanent difference
) ]: X; }2 H& i M) d6 e: H5 \8 p时间性差异 Timing difference
X5 K2 Y- p& Y3 T, H' s( H应付税款法 Taxes payable method
4 @( k9 n; S( ?; L纳税影响会计法 Tax effect accounting method
9 H8 T9 g% T# b+ H7 n4 Z递延所得税负债法 Deferred income tax liability method
2 e4 s9 W9 D5 o9 _/ D9 m. W" K, R1 g& B: }* Z" }1 } q
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（9）长期负债 " ^% m+ W" W2 \# U8 k
长期负债 Long-term Liabilities 3 L' V: N" B* s9 j/ f& m$ {# |
应付公司债券 Bonds payable " \7 Q8 S! D9 M6 |0 R; T
有担保品的公司债券 Secured Bonds
7 B7 ~) n6 ~) w- ]1 x0 ]& |3 o抵押公司债券 Mortgage Bonds
& }, |% e' Q ]; E. R0 D, s1 u3 l保证公司债券 Guaranteed Bonds 0 L) \" {: i: S3 Z
信用公司债券 Debenture Bonds ! C: _3 r( R& _
一次还本公司债券 Term Bonds
, D2 O3 C; M: N0 A2 A/ @' k分期还本公司债券 Serial Bonds
9 s! p) M3 e1 L可转换公司债券 Convertible Bonds - N b: c- |" Q" _; u4 H
可赎回公司债券 Callable Bonds
6 `! d, u4 m% F- N% w. |5 ?, {可要求公司债券 Redeemable Bonds
/ r5 ^: o, z1 r, H记名公司债券 Registered Bonds
! p# w% u6 m; S无记名公司债券 Coupon Bonds
8 y9 l2 a( J3 D# i! r# \普通公司债券 Ordinary Bonds " s7 W6 W7 H; }; ]. ^6 d
收益公司债券 Income Bonds : `" L" P" J; J H! |
名义利率，票面利率 Nominal rate 2 t; f4 u! J j4 w
实际利率 Actual rate
, n/ t; ^7 t* o' G+ n1 J* T8 ^有效利率 Effective rate / A- x5 j3 z& w
溢价 Premium 7 X# y+ ^; h. Q! u; }: f/ H
折价 Discount ; w- {- \ O" o0 f) R2 O ~! d
面值 Par value 9 D4 q0 p. N1 N0 u4 K
直线法 Straight-line method
% o5 Y& ^0 v4 v$ \实际利率法 Effective interest method : T! l$ A$ @4 L% l! L1 u- p
到期直接偿付 Repayment at maturity ! g5 T3 z4 q2 J, ~: B' P7 Y
提前偿付 Repayment at advance * w+ {4 J$ R4 j, D, H1 z: `
偿债基金 Sinking fund 6 X- Y2 E1 ]6 `( c. x
长期应付票据 Long-term notes payable
2 e. b: j; g5 c0 H抵押借款 Mortgage loan
8 }# l* i H/ p--------------------------------------------------# _# i7 \- v( b
（10）业主权益
# l# I2 A+ Y/ Z1 K0 B7 F" n权益 Equity
# q/ m. x+ `! A. C业主权益 Owner's equity 2 [# [) m2 K6 X# a
股东权益 Stockholder's equity . K/ I0 s9 g6 z& D) r3 L$ L6 [
投入资本 Contributed capital 1 M9 y1 q# h5 ]) r+ G# c" |+ W
缴入资本 Paid-in capital
2 ], A' F( k& N6 b x+ e股本 Capital stock
2 ^1 c- ^4 M1 A6 i* R资本公积 Capital surplus
; C* c9 y9 a9 R# i留存收益 Retained earnings ) M8 |, o w4 E& T9 @8 ?. ~
核定股本 Authorized capital stock
" B$ h1 o t6 k8 d8 Q) U- d" y实收资本 Issued capital stock ; S: h/ k, j! [: E
发行在外股本 Outstanding capital stock + S$ ]: {9 Z: w2 `5 C" a6 i
库藏股 Treasury stock
7 p- A- [: F! C0 K' a P普通股 Common stock
. k& S8 ]4 }6 B$ B! q( M- z优先股 Preferred stock 1 [# v. x# m V/ \0 E0 i
累积优先股 Cumulative preferred stock
) _7 \; ~. O, }3 w+ E4 u7 x非累积优先股 Noncumulative preferred stock
) q/ P# A4 y5 E- `% k) P2 e6 [完全参加优先股 Fully participating preferred stock
- C2 w- [4 D6 D! s部分参加优先股 Partially participating preferred stock & O/ I% V$ ^& }" Y, l; e, F$ s
非部分参加优先股 Nonpartially participating preferred stock
) V( |( c- x, n1 ]3 I现金发行 Issuance for cash 5 H1 S/ L: P ?( V% g
非现金发行 Issuance for noncash consideration ) `: n5 X5 P: |7 x5 S7 X
股票的合并发行 Lump-sum sales of stock . R5 |/ ^8 O t& d
发行成本 Issuance cost
) m( D3 j$ @1 J" q成本法 Cost method 2 i, \7 E9 ]5 E0 L( \2 Q7 _
面值法 Par value method 1 `6 n4 c3 @$ \; H9 I' ^ f0 g; u& h
捐赠资本 Donated capital
; c3 ?3 I3 w1 c% n( x) { C3 W盈余分配 Distribution of earnings
/ d/ W6 A2 A- h% E股利 Dividend 8 u, B! X1 c$ K' ^6 d0 N, f+ t3 @
股利政策 Dividend policy 7 \! m8 |9 T, B
宣布日 Date of declaration
/ C. ~ G5 }# }0 S0 U( q# I股权登记日 Date of record
- L5 j/ B. k5 G$ y除息日 Ex-dividend date
* j: A5 y! B7 D7 N, r股利支付日 Date of payment
, {1 h, U: n R- p; k现金股利 Cash dividend ) u- [/ |' V! w6 N& g
股票股利 Stock dividend
" w! f* G1 m- |. y" n5 l8 @拨款 appropriation
1 i. u5 H& l4 l% U------------------------------------------------------------( t+ b& L: h4 J. o j2 U* i1 }
（11）财务报表
- V4 F3 ^8 k) b' d& T* R9 T( ~财务报表 Financial Statement ) N; ?: F/ K1 P. q6 Y
资产负债表 Balance Sheet
1 s& L( L) q9 `/ a# _1 a收益表 Income Statement
4 ?$ j; j2 n9 s$ b帐户式 Account form / |: e4 @6 u- U4 F3 E
报告式 Report form ) q1 l% p; U( _" L& M+ d
编制（报表） Prepare
0 s+ v' l# |' _工作底稿 Worksheet
( U, w% X. q. }( y多步式 Multi-step
+ E& U# m; b" c( b0 o7 d单步式 Single-step E8 W; \1 S9 F$ \0 g+ A4 c% z
-----------------------------------------------------------$ {" k4 F0 C1 y- C
（12）财务状况变动表
( h7 }3 s) N+ W9 S财务状况变动表中的现金基础 SCFP.Cash Basis 7 ^9 ^- h1 f' d/ k9 Z: C2 N" w
（现金流量表）
7 z4 m0 p% t: f" a) I: o7 ]9 j, l财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - v- K! O2 ^/ }, J
（资金来源与运用表）
3 {$ b2 a" Q0 I; ^营运资金 Working Capital
" D" r0 ~; W! V( E' c全部资源概念 All-resources concept 2 k' Z' v( p# y* z* m
直接交换业务 Direct exchanges
# u1 x; ]5 M" Q3 w正常营业活动 Normal operating activities
0 Y7 |7 [& I# w2 X! t i \% r& B财务活动 Financing activities 4 U9 ]" h4 K9 G5 s
投资活动 Investing activities
* j3 Y9 s! X* q1 n8 U: K8 f1 {" S-----------------------------------------------------------
* q* ^* R4 }6 H2 ~! H/ |（13）财务报表分析
' w9 u+ a0 t7 T* _财务报表分析 Analysis of financial statements 3 P: A( T1 o( @, H V
比较财务报表 Comparative financial statements : P- \% @9 k5 O3 E
趋势百分比 Trend percentage
+ E; k- S2 b3 ?7 k% q9 ^- u8 Z比率 Ratios
1 x- L0 f1 I( k6 r普通股每股收益 Earnings per share of common stock
, k2 ]3 K6 {4 L- W7 t5 X( N股利收益率 Dividend yield ratio 7 w: }3 Y4 d" M( c2 \
价益比 Price-earnings ratio
7 c: r" t9 ^7 x- S9 \, ~普通股每股帐面价值 Book value per share of common stock
H1 Q5 u: e* M% Q2 ~7 l7 M; ?资本报酬率 Return on investment
D5 z, I) Z+ m/ {6 y. ^& T总资产报酬率 Return on total asset
/ l0 D6 u' W* g; \5 D" z- d+ l债券收益率 Yield rate on bonds
* A5 R/ C* D$ f已获利息倍数 Number of times interest earned 1 W' j( C, B3 f" w5 Q8 O% T
债券比率 Debt ratio
6 D* N: T) i! i, S% [优先股收益率 Yield rate on preferred stock
7 k' N! \, f" l7 e! [/ Q营运资本 Working Capital $ [: f* {: _- `- S$ K
周转 Turnover 5 J% y4 M6 m, E$ K* x8 e
存货周转率 Inventory turnover
/ w7 T- ? T6 U* x/ s应收帐款周转率 Accounts receivable turnover
' | o: Z2 Q+ n {- U流动比率 Current ratio
1 r- W# y; O7 X$ Q- M! T4 O; v! {6 d速动比率 Quick ratio
. @9 X5 L+ b' ~8 _酸性试验比率 Acid test ratio' s% f7 B( d; s$ n4 K( R
------------------------------------------------------------ : Y$ l( F. ]% s7 Z2 @
( I4 E7 `& p; |$ O% _
（14）合并财务报表
: i9 {0 j( I" c% k合并财务报表 Consolidated financial statements
; s" K+ b& {) c) t3 ]吸收合并 Merger 2 ~# k! ?) `% |5 d/ T- J$ Z. {
创立合并 Consolidation 1 l' u6 n1 X& A3 v/ L; O; v2 v
控股公司 Parent company
1 t: [& K x4 {* a1 q1 h) E' x附属公司 Subsidiary company ) S0 n) e* G; Z. [
少数股权 Minority interest : D( @) |: I1 ^
权益联营合并 Pooling of interest
6 T# |! x$ g7 N购买合并 Combination by purchase
4 K, N; z; B$ C% n' i- @; _8 w权益法 Equity method & v0 M: d- ?% _" _5 T+ w: V8 \
成本法 Cost method + s; L* x2 ~, [/ F5 t' a
4 X) n- _% z$ N2 q. `0 P: Z+ x------------------------------------------------------------8 ?: E$ N2 c0 A- Z5 _) x1 A& Q6 w
（15）物价变动中的会计计量 . a8 R' A/ e& q
物价变动之会计 Price-level changes accounting " G$ g2 Q. V* e
一般物价水平会计 General price-level accounting " L! W, y$ B% d5 x4 \. E, B
货币购买力会计 Purchasing-power accounting # u& S) {. U. ?2 x% n2 B
统一币值会计 Constant dollar accounting
/ b- M& ^3 g/ b' M2 ]# P m7 Z0 B, ?& ~历史成本 Historical cost a T8 G# ]4 |4 W0 b
现行价值会计 Current value accounting 9 o- w# j6 f, R7 D! V- s
现行成本 Current cost 4 h1 V4 |* ~3 S3 P3 k" B* `0 V
重置成本 Replacement cost
, `' T. ?6 f9 |. Q# o物价指数 Price-level index
. `. M" z; ]& J& w9 B3 l国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
8 q) A, ?. [* T, X( p* p: }7 o消费物价指数 Consumer price index (or CPI) 6 e. U! M2 x0 |, n- ]9 x, [7 r
批发物价指数 Wholesale price index
; I7 |: \2 b. H; i) W货币性资产 Monetary assets
8 F* o6 y4 x- r c货币性负债 Monetary liabilities j) t% D/ z7 T# @, T6 ?2 D
货币购买力损益 Purchasing-power gains or losses 5 |5 q% f5 |8 M7 e: o
资产持有损益 Holding gains or losses
& A u' z0 W; A: V8 w3 D& @未实现的资产持有损益 Unrealized holding gains or losses * d$ Z2 m$ ^/ |6 [
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
