 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
5 n) m7 o2 ?3 H2 p h) s e会计 accounting K B7 R- J6 I1 }& m% z: s
决策人 Decision Maker 3 m/ W/ t; X9 R: Q4 Q4 Y
投资人 Investor ( s x# z0 q8 S! Y" \& o# i8 P
股东 Shareholder
$ L/ V! \( n! A4 a债权人 Creditor
1 m) ^7 }7 [6 e财务会计 Financial Accounting
9 Y g- t- H1 ^8 R# i9 C4 t, J管理会计 Management Accounting
3 m- ?6 K4 Q/ y. h1 _+ M9 J成本会计 Cost Accounting
. t1 ]7 I# v) T( o8 d私业会计 Private Accounting I+ e1 ?' F3 F! a
公众会计 Public Accounting
+ \% z h: ]& f注册会计师 CPA Certified Public Accountant # E! V8 v2 B s( d) x
国际会计准则委员会 IASC , w6 K0 o0 k. o8 Z
美国注册会计师协会 AICPA # L4 @# Q h$ O, b4 V7 X, y* j, {
财务会计准则委员会 FASB 6 I: I5 @4 p4 t; R* c: K
管理会计协会 IMA
; f- g$ B: u7 b) b* h美国会计学会 AAA
5 U7 E% F8 D# i, v. u) R/ v税务稽核署 IRS
8 E5 Z. U4 {+ V独资企业 Proprietorship 6 |- v: P& P2 V" q" B: ?: _
合伙人企业 Partnership : d7 z1 T. i1 q& G- m
公司 Corporation . N! `0 J1 o% f' g$ l. Y! {
会计目标 Accounting Objectives / i! Z) y# v$ R8 y( v
会计假设 Accounting Assumptions 6 x# A1 r6 {6 j+ K6 Z( V
会计要素 Accounting Elements
! f7 M; s1 h6 z6 H会计原则 Accounting Principles & w! i1 e2 W, u9 B! T
会计实务过程 Accounting Procedures
! E: s; i3 e: S3 ~# q" g# k$ [财务报表 Financial Statements 4 X# |% e7 i* W7 }1 g* O
财务分析Financial Analysis
; J% R8 ~9 I# N( V! k$ ?" x会计主体假设 Separate-entity Assumption % F% G0 x$ K% ~! Y- W& k4 ]$ q6 S9 \
货币计量假设 Unit-of-measure Assumption + A4 x! n5 d4 ^# h3 |4 n6 \( x! e
持续经营假设 Continuity(Going-concern) Assumption
7 |* v2 o; A: Z9 b5 |4 S% x会计分期假设 Time-period Assumption
8 `2 S: }. c8 f资产 Asset
+ D, m9 h5 t9 P! N @- e" ?负债 Liability
: E _1 [4 F! V4 ?" s" x, v" F业主权益 Owner's Equity 0 {" x; I0 f# I4 G2 q
收入 Revenue + q+ u, I% R' q$ F/ y3 b0 ^, z# ?! f
费用 Expense 2 X* `6 L# z; }
收益 Income 8 i- C3 b1 I; Q1 ]. l
亏损 Loss
|1 z3 d) _3 Q0 t% g! J- T历史成本原则 Cost Principle
2 D/ B9 \: G) c9 G b. u9 {收入实现原则 Revenue Principle $ g+ w( T, Y; M9 F! M: Q% M2 ]
配比原则 Matching Principle
( A0 V, l6 W3 |2 h4 r全面披露原则 Full-disclosure (Reporting) Principle 8 u5 k, @8 U) ~" z
客观性原则 Objective Principle # e9 m8 C# n! c" }
一致性原则 Consistent Principle 8 z9 P! f/ _" g0 E% Z' t8 o. G& s
可比性原则 Comparability Principle 2 L! h( C- P' O3 x, ~- S
重大性原则 Materiality Principle) O3 P0 ^+ }3 b' p% C
稳健性原则 Conservatism Principle
( ?9 @& D3 A7 V8 o0 |权责发生制 Accrual Basis
' i8 r$ Y8 r# Y% t3 ?现金收付制 Cash Basis
7 {$ T {: n a财务报告 Financial Report
) e2 N5 A/ H4 ^流动资产 Current assets k3 b0 J6 _* a1 q, {, C
流动负债 Current Liabilities . H* m6 p6 Q# U6 N
长期负债 Long-term Liabilities
; c# k- H2 n, p; e" U& K0 L9 {' Z5 j投入资本 Contributed Capital , L8 A! y1 a; x" r* l# {; d! ?
留存收益 Retained Earning
! r, W. ]* f+ g# f5 [1 T8 t$ E
; U' X! ~$ a6 B( {; q$ P9 b------------------------------------------------------------. {4 p1 K. M2 K
（2）会计循环 5 Q' D+ N1 B% S. C( C( H
会计循环 Accounting Procedure/Cycle
+ f% E4 { h3 B! ?/ D7 m. ~会计信息系统 Accounting information System & \0 y0 a5 o6 N6 j9 K
帐户 Ledger + a5 C8 @- n4 Y1 f- v' ?* Y
会计科目 Account
' ^8 ]* S6 u& p) F) K会计分录 Journal entry * ~" J7 A! r, L. @8 H5 L$ |, _% r
原始凭证 Source Document
3 N+ j% v8 b) X# ]/ X$ X* t7 @" s日记帐 Journal
( s+ a1 u( s5 {0 f总分类帐 General Ledger
0 W! {8 V1 Y: ^3 v6 q0 T明细分类帐 Subsidiary Ledger
) P$ k3 v p! _试算平衡 Trial Balance
" `2 V- d; z5 c* X/ O' V3 i现金收款日记帐 Cash receipt journal $ J- t% Z$ X( _; c+ z7 B* u
现金付款日记帐 Cash disbursements journal
8 {* x5 J% F- F销售日记帐 Sales Journal
' s' P) V0 ]7 L9 q购货日记帐 Purchase Journal 6 D7 S" W( I: V/ ]: ]
普通日记帐 General Journal 9 l) X! d) e3 ~' g, w; l9 @1 w0 @
工作底稿 Worksheet / v5 V" U; ?! |
调整分录 Adjusting entries : R4 u2 O- f. q$ Z& X* V4 u
结帐 Closing entries % s+ U( o6 n" [5 a8 b5 r
, V, D" ]' a% q- z& V6 g----------------------------------------------------------/ p% A* B5 j6 [0 ?
（3）现金与应收帐款
$ ~! V/ r; c/ z! j5 V9 f/ H现金 Cash - K( E1 o" B2 i9 @- [* Y) P
银行存款 Cash in bank 7 T# r! I, f9 i% R% _( v$ J0 Q1 L) _
库存现金 Cash in hand
8 x( E5 ~2 n/ g; a- ]流动资产 Current assets
9 I$ _9 j: R+ [, F& V偿债基金 Sinking fund ) _5 I7 H: a/ ]9 U/ F/ C
定额备用金 Imprest petty cash
7 \6 Z6 X/ j6 I7 Z' Z, ]支票 Check(cheque) 1 ?1 a9 n5 i! Z5 v
银行对帐单 Bank statement
$ r3 ~* H, {0 J银行存款调节表 Bank reconciliation statement V5 O6 \$ L: J9 f! M; s3 X6 O
在途存款 Outstanding deposit
! Q3 n A; o% h0 h在途支票 Outstanding check
' Y2 U; n6 m( @+ u6 P; o应付凭单 Vouchers payable . A% G% u6 D- G ?4 b
应收帐款 Account receivable
+ ?* P h8 b: E1 ]7 [应收票据 Note receivable # a9 c* N) A+ f1 ]
起运点交货价 F.O.B shipping point
% y1 x9 F; t( @3 h8 ? Z目的地交货价 F.O.B destination point
) |+ U8 L, R, a# E商业折扣 Trade discount
$ h) l: u9 d0 q3 V! l* d现金折扣 Cash discount
6 y% g/ v" G" N" ` R销售退回及折让 Sales return and allowance 7 u# W+ M9 C; a- u8 l5 h* \% b6 r. |
坏帐费用 Bad debt expense
4 S; b. T: S6 m% {. {备抵法 Allowance method
% r, n* u2 b" G备抵坏帐 Bad debt allowance - }9 j% {4 u9 v4 g g" _
损益表法 Income statement approach
6 a% `3 ?8 a4 D' `) G9 `, y W/ G* u资产负债表法 Balance sheet approach . g9 X% U* l2 k0 i* i# P
帐龄分析法 Aging analysis method
+ d, s* I' c. \" L9 U8 j直接冲销法 Direct write-off method
2 ?( k/ s: N. @带息票据 Interest bearing note & I: w8 }' m/ F J4 R4 u2 L) ]' }
不带息票据 Non-interest bearing note
4 q9 I' H O! b- `% o& H) N# ?- ?出票人 Maker
1 ^9 t1 z9 s l2 o; p) t受款人 Payee ! V% m5 {4 h6 U) S; Y7 A6 S) [/ e
本金 Principal ; Q+ w* c' x M$ S7 Y1 G
利息率 Interest rate O7 A$ }. o, s, { C6 c
到期日 Maturity date
$ r( {" n4 R8 m4 O本票 Promissory note
E6 L. y1 i7 \% J' j6 S4 p贴现 Discount 4 l0 V2 d* e5 Z& \; z
背书 Endorse
* ?" U! z: a% ]4 K9 d, k拒付费 Protest fee
' X7 W; e. n8 x2 z- ~
5 g& U7 |7 Z+ V5 w+ `" v------------------------------------------------------------
- u: O( E$ ~) `' O（4）存货
U0 ]" O! e6 a% n2 u6 F2 A存货 Inventory
: V$ g# I g7 S; M8 I商品存货 Merchandise inventory
# `- R2 `) Q7 ~. w# k8 r产成品存货 Finished goods inventory
: K* g5 s' j+ P% V$ {% B在产品存货 Work in process inventory
% ?2 c9 n- U2 r5 Y/ V9 o原材料存货 Raw materials inventory / @$ k3 h% G1 z; }) N( Q: i
起运地离岸价格 F.O.B shipping point
/ Q% h2 R4 y8 e/ G# r/ v目的地抵岸价格 F.O.B destination f9 n$ U2 L8 v8 X) ^
寄销 Consignment + l5 n# o1 ]4 d6 M
寄销人 Consignor
o8 m( {, l( p+ s! j3 f# x承销人 Consignee
! l. G: a8 A# w0 _* |定期盘存 Periodic inventory 3 U7 m0 R$ f2 ~, Q
永续盘存 Perpetual inventory
: W: j7 j3 }: y/ p购货 Purchase
+ _0 c& }% v8 ?' y$ L2 u5 y购货折让和折扣 Purchase allowance and discounts : D' Z0 _) R) v" h; [% \
存货盈余或短缺 Inventory overages and shortages - i I! H4 b( \. S& ~# X z
分批认定法 Specific identification 8 [* l" s% @, T. t
加权平均法 Weighted average & u" G% P" d# y4 Z Y+ V: L
先进先出法 First-in, first-out or FIFO
+ p7 K3 w/ _9 K后进先出法 Lost-in, first-out or LIFO 7 q4 |3 E" O/ t
移动平均法 Moving average , @2 _: p. ?3 ?& q, w
成本或市价孰低法 Lower of cost or market or LCM ; C8 D# K) w" r9 e y1 i
市价 Market value
) s5 p5 T! m! K/ Z重置成本 Replacement cost
0 S6 ?2 R9 {9 T; n6 w" G% p可变现净值 Net realizable value " C1 G6 j$ i# A) \" \$ Q! ~
上限 Upper limit
) i+ J e/ D1 w' o/ e$ z9 s下限 Lower limit
: Y; f9 r8 d: l9 Y' _毛利法 Gross margin method
' N( Q# N2 W/ p9 P零售价格法 Retail method
7 {5 t6 n. _4 `4 L' d成本率 Cost ratio
8 D' R- D. V- D! X' q( q, e, ?1 ^; E( S8 h: e4 y
------------------------------------------------------------, B7 e3 f% u# p
（5）长期投资 % G1 r3 q5 H4 O8 o
长期投资 Long-term investment - Y v$ p5 [- l; V! K
长期股票投资 Investment on stocks
* l- z; l1 A% Q5 z1 P* Z+ ?9 q" @长期债券投资 Investment on bonds
7 g9 O0 H0 U; V( f$ c成本法 Cost method
$ P# t& L. M( k; _( P* ^# [权益法 Equity method 1 }9 }6 F) `- @/ x) K
合并法 Consolidation method 1 f% `) S# l. ?& K g# _
股利宣布日 Declaration date
/ k4 ~: z* l! N' ]股权登记日 Date of record 8 @/ A6 i& r% g
除息日 Ex-dividend date
^+ F0 U' L3 `3 f9 f付息日 Payment date 0 f- U' y" Y% _" o0 i4 K! p3 _
债券面值 Face value, Par value
6 b+ J. m* `! z/ V; f2 m债券折价 Discount on bonds
" d: C0 d3 m$ c9 x: o4 s6 m( X债券溢价 Premium on bonds $ g' p& h+ g- A$ u4 q
票面利率 Contract interest rate, stated rate ' Y# O) d! x" [4 ?; a9 X7 q
市场利率 Market interest ratio, Effective rate 6 ]/ J3 ]& J1 G6 N- v+ c
普通股 Common Stock $ V6 Z+ A, Z$ x' y2 E
优先股 Preferred Stock
5 d- r8 M( L1 d* K9 I/ c现金股利 Cash dividends % e0 J5 e* o/ J! ?
股票股利 Stock dividends
. W: ~6 G' O" [6 k* `) J清算股利 Liquidating dividends ; g- e* o! v. c4 n. j' y7 R
到期日 Maturity date : c" x" |7 p$ {
到期值 Maturity value
: A- R) E V( d5 [: l直线摊销法 Straight-Line method of amortization
4 ?9 d* t- b6 v$ u9 Q' x( y实际利息摊销法 Effective-interest method of amortization
+ n1 \- |: B* w+ Z" V7 k
6 f' ]! L6 r( Y---------------------------------------------------------0 j# A) y1 r2 J! V3 e
（6）固定资产
m" A/ J9 _. p固定资产 Plant assets or Fixed assets 8 D/ Q/ \& U! J
原值 Original value
2 V; ^7 I2 }0 M+ T' U+ G预计使用年限 Expected useful life
" x5 h% f4 Y* e% A& k预计残值 Estimated residual value & ?! @6 M; F. s6 |
折旧费用 Depreciation expense
( I8 i# i7 n& u; B) R. G累计折旧 Accumulated depreciation
0 e$ n, I# x- W帐面价值 Carrying value
. Z9 O- i2 k3 L0 O应提折旧成本 Depreciation cost % k" s; p! _# j4 S
净值 Net value
8 [0 j6 ]7 B/ {" U在建工程 Construction-in-process
, ?9 @0 C. ~1 H3 d) L% t磨损 Wear and tear 0 _( t( w* w- ^- O- @& v- A& R
过时 Obsolescence 5 v9 M) ?4 v. I5 u6 k' T7 x9 d
直线法 Straight-line method (SL) & N9 }. `) s! W
工作量法 Units-of-production method (UOP)
/ M8 g% u3 y+ S加速折旧法 Accelerated depreciation method
9 d% [; X9 d/ E. K# n双倍余额递减法 Double-declining balance method (DDB) / F- P3 W7 A5 g/ f/ n
年数总和法 Sum-of-the-years-digits method (SYD) \( i# |1 S1 d, U3 V
以旧换新 Trade in 8 P; C% Q, b: B: E& X2 Y
经营租赁 Operating lease 5 E8 z3 t1 B4 |9 C
融资租赁 Capital lease
9 c1 y: g" G) |0 J2 A廉价购买权 Bargain purchase option (BPO) - G3 z9 p* O9 t
资产负债表外筹资 Off-balance-sheet financing
! I* j0 S# |) D$ Q- y+ H2 v最低租赁付款额 Minimum lease payments
! f5 O2 }' ^6 M+ P( n; U--------------------------------------------------------
1 f% o4 I5 e% T6 E) W; ^（7）无形资产
( {8 i& M" q6 G1 H- a无形资产 Intangible assets # l3 ?* C. t% M1 c+ p$ N8 ]! p/ ]
专利权 Patents 0 _8 Y0 N3 \0 r, G6 g
商标权 Trademarks, Trade names
' l) t0 E k* |- ^4 V$ y著作权 Copyrights ' _5 L/ v9 }4 q- R: u: V$ k
特许权或专营权 Franchises $ G9 F) ~/ f0 G
商誉 Goodwill 7 f; J( o" H. |3 Z& G; G
开办费 Organization cost 7 |& W- {8 W3 C e
租赁权 Leasehold 5 c; ^ R( O2 e3 y! U
摊销 Amortization ; w5 a" P. v! K, x6 S r! N
--------------------------------------------------------. g' S3 {4 G1 Z, G
（8）流动负债 / Q6 i* i6 j: e
负债 Liability
. G! f: [& b" U4 E: _流动负债 Current liability * f+ B# c9 X- R% w% d
应付帐款 Account payable 4 y% z# }! d& m
应付票据 Notes payable & p2 I) E" V9 g+ S `
贴现票据 Discount notes
6 z0 S- t1 I4 A3 Q" D2 C( A长期负债一年内到期部分 Current maturities of long-term liabilities
: c3 j6 U1 x. M! M/ j7 u应付股利 Dividends payable : S2 B5 t% h+ `6 O! P
预收收益 Prepayments by customers
# k& O/ d) j* w$ P5 X g e. g存入保证金 Refundable deposits " N& W3 Z. i4 C) ^: `& ], \. L. O
应付费用 Accrual expense : Q5 g$ e6 \$ i! {' b, E7 c/ @. G
增值税 value added tax
4 d, m6 Y( f! _营业税 Business tax s# w2 }, F8 Q& M* ?
应付所得税 Income tax payable & n% m' n [# w; ~: N: _
应付奖金 Bonuses payable
& Q8 o0 q0 }2 Z j* j产品质量担保负债 Estimated liabilities under product warranties ; S' {4 T8 A0 m( W# l
赠品和兑换券 Premiums, coupons and trading stamps
$ m2 H' ` _3 |- Q S+ N或有事项 Contingency ) }+ z& {" a; ]% M& O# O7 l
或有负债 Contingent
# W" U7 r' u# e. u; p/ b或有损失 Loss contingencies
4 z' ?, Z1 ]9 P或有利得 Gain contingencies 1 E8 X, f+ a! ]
永久性差异 Permanent difference
+ Z- P5 G3 l5 l5 \; R$ O时间性差异 Timing difference 2 {+ v: H: \) o0 W$ Z
应付税款法 Taxes payable method
% P( a, x" D3 Q x纳税影响会计法 Tax effect accounting method
# s/ s, |1 O/ P5 ~2 v' o' o7 ~' u递延所得税负债法 Deferred income tax liability method
& b8 v; K i) F' E/ t" {# s
, o9 v* O+ T; O2 ~6 T& C------------------------------------------------------------
4 f8 R. c7 F+ F# A/ A（9）长期负债 8 l+ I6 R1 p& k5 Z# z; [
长期负债 Long-term Liabilities n, ?5 y$ v1 s b
应付公司债券 Bonds payable
( C8 e$ Q; b! T1 y有担保品的公司债券 Secured Bonds 7 V; U5 Y3 a/ X* o% M# C0 f
抵押公司债券 Mortgage Bonds + O; s) b6 ~# l4 ~; O5 P l0 w
保证公司债券 Guaranteed Bonds
9 E& ?( H& a, I# S信用公司债券 Debenture Bonds 1 X) e. I0 T0 W) a
一次还本公司债券 Term Bonds
8 w ]; x2 b; y5 ~! Y分期还本公司债券 Serial Bonds # [: i7 |9 e i; J& j4 k
可转换公司债券 Convertible Bonds
. w. U; ?" R& I' `& q4 y- u5 u# T. o可赎回公司债券 Callable Bonds 6 j. ]2 P( X4 R
可要求公司债券 Redeemable Bonds
( x8 k. I; T! D _) O: D记名公司债券 Registered Bonds
6 n6 \9 t3 G' F无记名公司债券 Coupon Bonds * @+ D5 C' ?) ]4 @/ H( C" U0 f
普通公司债券 Ordinary Bonds , U t' t; E# Z$ a* B$ V+ a/ K
收益公司债券 Income Bonds ( D8 p1 C+ S' t$ i8 T8 _
名义利率，票面利率 Nominal rate
2 ^0 t! ?& J4 t6 P i实际利率 Actual rate % {* k! v( i) R+ d+ ?* ^8 L) ]
有效利率 Effective rate % c5 u8 k& r. `2 }) ]4 _
溢价 Premium * w5 e$ @. w& t, I* z. ^; j
折价 Discount * Y2 Z% a9 u% h1 ]2 ], T$ ~/ A
面值 Par value
b% j) n: S n6 d: o9 ?5 g, u6 H直线法 Straight-line method
& N- K ~" \0 B7 B0 Q' o实际利率法 Effective interest method T# b+ K% S3 g0 Q* u" |
到期直接偿付 Repayment at maturity * ^4 G7 j/ \9 {. U! g( {9 i) J3 r
提前偿付 Repayment at advance
( r! b! b; N9 m0 m偿债基金 Sinking fund
% N* ]% C- a- C( s" B! u5 F+ C长期应付票据 Long-term notes payable
5 U% Z" b4 Y% }, x2 I抵押借款 Mortgage loan, G, m J) j" d2 {- [! D
--------------------------------------------------3 ?2 W' K: Z5 L* A5 q9 n, h
（10）业主权益 - `1 d- ^# U8 [4 |/ q; _2 n5 ~
权益 Equity - S* Z/ J5 Y8 X, j' o
业主权益 Owner's equity 7 T) W' W$ y) \* e% x
股东权益 Stockholder's equity . E0 ^1 k2 F9 g0 V* F
投入资本 Contributed capital 9 R# W7 h s( l2 b3 D2 q8 ^1 S( {
缴入资本 Paid-in capital , X' b0 B( g$ `8 S
股本 Capital stock 9 B% X x1 w) C$ w# E
资本公积 Capital surplus
3 r2 H9 F) E7 J( I! c V1 M留存收益 Retained earnings 0 _/ ^9 g2 w3 B& a' \2 x. f1 A
核定股本 Authorized capital stock
6 {9 V5 N; I1 e+ X G实收资本 Issued capital stock
* o* H E5 o6 _. S2 g- z发行在外股本 Outstanding capital stock
- l. R+ J$ O7 X6 m1 Z/ F7 r5 h库藏股 Treasury stock 1 X# n3 ?1 _4 W9 _
普通股 Common stock
* Q) X% r" k% {, x, x6 T( P) i* W优先股 Preferred stock 0 ~. u: u9 E7 h: @6 d
累积优先股 Cumulative preferred stock Z- |( B' M' | u9 A
非累积优先股 Noncumulative preferred stock 5 W7 t1 ]( ?) @% Z e1 _
完全参加优先股 Fully participating preferred stock
! t) A# x* a+ m% r" d* C部分参加优先股 Partially participating preferred stock j# r O% F* }' Y/ a0 H2 M$ e( S
非部分参加优先股 Nonpartially participating preferred stock
, r# S1 |. j$ H/ I! m2 b0 Q0 m; |5 }3 g现金发行 Issuance for cash
5 l( e0 v/ ~ K0 B* O' J非现金发行 Issuance for noncash consideration
& [4 C& s4 O' N9 S t; G& x股票的合并发行 Lump-sum sales of stock
4 ^1 u7 ]& ^* b! S发行成本 Issuance cost
# W# k3 ~5 p" j( m- R# h成本法 Cost method 4 @3 x' \6 F! {* `
面值法 Par value method 3 z; Z5 [ F* z% e' C
捐赠资本 Donated capital
/ T, S b* ]& b& [4 p# f% z' n盈余分配 Distribution of earnings
; \, z* L5 z( {4 J股利 Dividend / H6 v8 {1 b4 N6 |& u
股利政策 Dividend policy 9 H8 k: D0 H6 a' }( V/ G
宣布日 Date of declaration
/ _! v! M' i* \股权登记日 Date of record
/ X: N3 H9 ^" b5 p5 N, g+ a除息日 Ex-dividend date 8 [9 h$ a9 p1 `6 ?
股利支付日 Date of payment
, U+ V; d' h0 c& e( M. ]% o现金股利 Cash dividend
4 \" {7 q9 E) h股票股利 Stock dividend / L8 l+ y: B4 ?
拨款 appropriation
! j7 |5 `% A7 L! D; ]" ~------------------------------------------------------------
! ^ E* m3 w9 i1 ? @（11）财务报表 $ W \: I E R' w6 V5 J5 H
财务报表 Financial Statement
- B, w8 L6 p! L' @0 M资产负债表 Balance Sheet 0 R8 n- W3 V8 ~6 J
收益表 Income Statement . E; R& M/ ^! Z9 A
帐户式 Account form
8 g8 ` v: N5 j% ?报告式 Report form * m: S' ^. s$ W( h2 \9 _% X
编制（报表） Prepare # v" L O- T9 J1 n, |2 C# f
工作底稿 Worksheet ' \' f1 i; ~( @
多步式 Multi-step 5 H3 [0 o/ {. K' B
单步式 Single-step 4 w _5 d" U4 }! h
-----------------------------------------------------------5 k- L0 ^5 g1 N3 |
（12）财务状况变动表 9 I# ]! C* O8 E0 w2 f( U
财务状况变动表中的现金基础 SCFP.Cash Basis
# K* Y9 f: n1 N( X8 f% V8 p（现金流量表） , T i* A! D, J! g
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
$ g* C' F& M4 C% @（资金来源与运用表）
" K* N: Q0 e2 S: M; f! f. N. G4 _营运资金 Working Capital
( [ A; @: e6 s2 r0 R全部资源概念 All-resources concept 9 Y( `0 b8 _, S6 R
直接交换业务 Direct exchanges 8 U( c+ A( K5 [+ k
正常营业活动 Normal operating activities
/ R+ R( k# e' V; V e财务活动 Financing activities
/ i" B( k& \5 {* [, x- X投资活动 Investing activities 4 J/ `+ ]& y [
-----------------------------------------------------------; `6 t3 r" A5 g! ^
（13）财务报表分析
6 D6 o0 p' U! v. _8 V+ y财务报表分析 Analysis of financial statements * n# J' I9 t, N. e) |+ \
比较财务报表 Comparative financial statements # R! v- e3 @1 T
趋势百分比 Trend percentage
p$ N1 D0 h% e) g: v2 [比率 Ratios
^' i/ r/ O; j+ N4 j* c普通股每股收益 Earnings per share of common stock
6 A) B; G! Y( ]8 p, x& O股利收益率 Dividend yield ratio
B! M M H9 l# c4 H# u价益比 Price-earnings ratio 1 {5 [ c5 k/ j9 C
普通股每股帐面价值 Book value per share of common stock
. N% l" t1 G' l; ^! }资本报酬率 Return on investment ) O. Y4 A; P$ K* b+ e5 {# G
总资产报酬率 Return on total asset & i( { }, Q0 E, r" a( m! D6 L
债券收益率 Yield rate on bonds
/ U3 s9 n( I% a8 c7 J: S已获利息倍数 Number of times interest earned
% [( r6 ]. S* K9 C1 ^5 H债券比率 Debt ratio
* N1 E6 r# w4 C3 w3 J. o优先股收益率 Yield rate on preferred stock
/ e0 m2 |' V7 E4 I" |8 N! \- }营运资本 Working Capital
$ n* l; u) R6 U. t9 v7 T% e周转 Turnover
- t; O2 g+ q8 w1 A% i: g存货周转率 Inventory turnover
, G3 h# u) M. i# D: o" F3 {% p$ e应收帐款周转率 Accounts receivable turnover
2 h4 P2 ], N% v) P4 f% }$ a) j流动比率 Current ratio
l% }& R6 ^" O I速动比率 Quick ratio " Z2 _3 @+ K% ]; [+ v
酸性试验比率 Acid test ratio
) `7 w& s2 Y- _ i" k8 t6 t- b$ t: y------------------------------------------------------------ , p1 Z& R$ H$ Z
# a5 ]2 E! e- R2 |* t2 W8 ?* f. z（14）合并财务报表
' x1 D" m& v8 H% G' [9 d合并财务报表 Consolidated financial statements
. @. B, Y# I; r" G. \4 V吸收合并 Merger $ ~+ q: G. F* L
创立合并 Consolidation
* P* G1 }& f, O2 W* z% d( T控股公司 Parent company ' O6 e% h8 P5 C4 I! ^+ o
附属公司 Subsidiary company
; \5 U8 {( X" I" ?; E少数股权 Minority interest
! c8 c: G# Q2 }# N p( r权益联营合并 Pooling of interest # E2 W7 t, I# S: r9 Q; }5 c* r8 r
购买合并 Combination by purchase
4 d4 f- f' f+ r1 T权益法 Equity method " z3 [" W3 k4 C2 o+ D; i
成本法 Cost method
( H4 h: `9 Q# z+ _ D0 v6 J' F( y: E) Z& u- ^3 n" l
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6 G% e, T e5 z4 q% u6 Z& e C（15）物价变动中的会计计量 : A& k# P+ [2 ^$ h# b& t
物价变动之会计 Price-level changes accounting _# D8 Y* }0 _% |6 [
一般物价水平会计 General price-level accounting
7 v9 n, F, ?% M9 F' S0 z货币购买力会计 Purchasing-power accounting 8 O9 P5 y c; X! k1 |7 Z
统一币值会计 Constant dollar accounting
5 i2 W5 d3 e/ y: Z1 z( k历史成本 Historical cost ' q# N; j: b; \2 K1 q
现行价值会计 Current value accounting ( C6 Z. L4 s" a2 F5 A; M
现行成本 Current cost - x S0 e$ j7 l
重置成本 Replacement cost / H6 [2 T2 |* U; _/ U, H1 C
物价指数 Price-level index 1 T5 e, o/ I. o4 I& c
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 0 G* k7 [ n: A4 `! X
消费物价指数 Consumer price index (or CPI)
5 g) ^# c' M: Q8 {3 d' [批发物价指数 Wholesale price index ' n! f8 _' F, l' y% o9 z
货币性资产 Monetary assets $ `/ y {" k! Q, `! r/ U. y
货币性负债 Monetary liabilities
5 v4 a) s0 J K8 U- @( `货币购买力损益 Purchasing-power gains or losses / o+ X% H2 E. c: z3 E% _- c) J4 P
资产持有损益 Holding gains or losses
$ ?; q3 C" X4 i) k/ h( O未实现的资产持有损益 Unrealized holding gains or losses
9 t9 n4 b. p: ~0 F$ p7 C0 J现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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发表于 2005-11-13 11:42
