 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
5 y1 ^& d( g6 ]+ m5 b8 s6 v会计 accounting
+ t ]+ C! T5 m' [9 `- ` a& G决策人 Decision Maker
4 r- i5 z/ E8 p' N7 X投资人 Investor
/ O, i3 ~0 ?0 h* h6 d0 k* l# `; U/ _ ]1 ~股东 Shareholder
- F7 R( v$ g2 T& m1 @债权人 Creditor
8 W2 @! b0 l3 A d财务会计 Financial Accounting . E. A; f3 s1 q' F9 M
管理会计 Management Accounting " ]' L* o& R5 Y/ p' s
成本会计 Cost Accounting
9 s/ M4 Z1 S! u# H; A1 d. C! I私业会计 Private Accounting
! \! H% K) E9 u- ~7 L, ^# m公众会计 Public Accounting : z+ t* {0 D( e B; h( @
注册会计师 CPA Certified Public Accountant
* ~! K2 o" \2 I国际会计准则委员会 IASC ; w! @ j1 w [# j
美国注册会计师协会 AICPA ' T: T& T7 {+ @! d) p+ x
财务会计准则委员会 FASB
9 e" j* l: ?' j# g. Z管理会计协会 IMA7 k' W6 Y" g$ p- j: x0 Q8 |3 p3 z' U
美国会计学会 AAA + `1 l2 r8 b) }& `: h
税务稽核署 IRS . M5 @9 x' `9 N* m( O. ?/ t% D
独资企业 Proprietorship % \3 N5 H/ O5 Z
合伙人企业 Partnership
& P; i+ A. D$ Y# u4 Z公司 Corporation . f2 L6 [( l+ d; F8 T
会计目标 Accounting Objectives 8 ?4 H3 `3 k0 p: Y# m" I& U$ O
会计假设 Accounting Assumptions
0 _, F0 t4 H& a; b: H$ B% k会计要素 Accounting Elements
5 @& H. H0 p% K* L) d+ ^/ F会计原则 Accounting Principles
# Q4 r- O& s- V N% K7 H& |会计实务过程 Accounting Procedures
5 Y, r1 `) O1 W. G财务报表 Financial Statements
3 h7 x9 _: g- A9 v1 T/ H# N6 [- U财务分析Financial Analysis
$ O% M3 N: b1 [; i- m& B会计主体假设 Separate-entity Assumption 6 F0 B# e3 ?: Z# ]
货币计量假设 Unit-of-measure Assumption / U$ A0 s7 K z# K: W9 l
持续经营假设 Continuity(Going-concern) Assumption " q7 R1 Q1 M" }0 P4 h
会计分期假设 Time-period Assumption $ l% `* X# H+ z) z, S. E
资产 Asset
3 c4 t+ s! _/ \. [% B" O负债 Liability
9 i% b# p' n* E; A业主权益 Owner's Equity 2 x1 i) b5 b6 ~# S8 p- C
收入 Revenue , o- W/ k! {% j
费用 Expense
* y! q `/ o' X# m$ N3 V/ b1 {收益 Income " s! l" ?' y8 @0 C0 _4 U
亏损 Loss : ^. y) \3 _" T; N) n1 ~
历史成本原则 Cost Principle : T! r9 Z2 ]1 F& U
收入实现原则 Revenue Principle
! K( _+ \5 M. U7 x# m5 y& S配比原则 Matching Principle
0 u0 ^" L/ s# g' O全面披露原则 Full-disclosure (Reporting) Principle 5 T" s/ G+ }5 I% o! ~
客观性原则 Objective Principle
$ V4 e6 b4 Y f# A; L一致性原则 Consistent Principle % D: u5 L& w! c/ i
可比性原则 Comparability Principle 8 H, l' o. W+ n
重大性原则 Materiality Principle
* B5 T5 T/ h: q/ ] ?& o稳健性原则 Conservatism Principle
- |1 x# u% u5 {% `! @权责发生制 Accrual Basis
5 Y0 V' e0 G, T/ T: M现金收付制 Cash Basis ) y1 j1 [4 `5 t! r" Q: J
财务报告 Financial Report
2 \; h( L0 E9 e- q流动资产 Current assets 4 Q0 e: p# [. l* U5 }" L6 T: y: a
流动负债 Current Liabilities
' M" f$ h) z8 L, K. F) a1 S长期负债 Long-term Liabilities
2 }+ [% k: C9 k" {投入资本 Contributed Capital 7 O8 Z, `1 g, ~+ h3 R3 W7 ^0 U
留存收益 Retained Earning
& d% U/ l5 V& \3 d. f
" f- ]% D; C# s) g8 C: c0 a q------------------------------------------------------------' V* g. M/ h* k
（2）会计循环 . ~ P# i; |0 [, J) i! ^
会计循环 Accounting Procedure/Cycle
# v# S5 a* }" r& X1 c会计信息系统 Accounting information System
6 H1 h3 z" e) P( u0 Z" O6 O! s帐户 Ledger
9 x7 i/ z+ H' l7 B$ Z2 g! L会计科目 Account
9 `# T5 _0 ~1 S7 \, G会计分录 Journal entry
$ @' i1 W' N8 {, c& ]+ z原始凭证 Source Document " N( A+ U3 @4 c9 Y' j( C
日记帐 Journal
' }0 `9 ~# n+ v, a总分类帐 General Ledger
( v7 P5 k5 Y# F明细分类帐 Subsidiary Ledger
7 z2 m1 g* o; k* k. F4 U试算平衡 Trial Balance " g! S- E( y; M
现金收款日记帐 Cash receipt journal : a; p/ {( F) ~/ G
现金付款日记帐 Cash disbursements journal $ Y! I! h1 G9 [% x; u+ d
销售日记帐 Sales Journal
6 b; _; {+ v$ d) P# P% G9 n. K购货日记帐 Purchase Journal # W# t9 o4 Y6 p; h0 i ?
普通日记帐 General Journal
3 }' e: E0 J- f1 ]5 z! l7 z; m工作底稿 Worksheet ( v o9 {" H$ M. j% ^% w
调整分录 Adjusting entries
) Y: G3 i6 Q9 e3 L# _结帐 Closing entries
0 T S x9 \9 E$ P8 Q, {# d2 h) G4 p
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（3）现金与应收帐款 " N( y$ s+ E0 U% T% z
现金 Cash
R1 L2 g- O4 P* p6 S F银行存款 Cash in bank * K s ?4 m' f3 n/ r$ r# e* B
库存现金 Cash in hand ; M' i$ }. v+ `* P# |
流动资产 Current assets ( A$ ]$ X2 ^+ i( j
偿债基金 Sinking fund / n6 p F! l3 X& L
定额备用金 Imprest petty cash 2 d. I; s V$ n* d2 ?& m
支票 Check(cheque) , \8 m6 m8 D0 N4 l# N) K0 F
银行对帐单 Bank statement 0 B. i( A& r/ \2 O( o
银行存款调节表 Bank reconciliation statement / g- b2 q; g2 W, u" M
在途存款 Outstanding deposit 6 Y8 d/ `# G$ p& [
在途支票 Outstanding check 1 ]) m7 U3 q# y1 H2 q! ?4 t
应付凭单 Vouchers payable $ Y& k( c* K3 o/ @5 |
应收帐款 Account receivable
( s0 s L" D6 J. \$ q应收票据 Note receivable
: B. O) j. m( e2 N: a+ o起运点交货价 F.O.B shipping point
( M: x6 c$ L- \' X+ I目的地交货价 F.O.B destination point " R- h7 F% {) w9 }9 A
商业折扣 Trade discount
! V; `. i- ?% D现金折扣 Cash discount
; O% ]/ P( }8 W. g销售退回及折让 Sales return and allowance * h7 r3 Q' X, ~; u
坏帐费用 Bad debt expense 5 c- _; `/ B% l* @0 J0 b' D Y
备抵法 Allowance method
& _! G2 ]- H, Q9 y& M. K: C备抵坏帐 Bad debt allowance
% M; ?3 ?: p# Q7 ^损益表法 Income statement approach 9 p& M0 K; P( ?; k7 p
资产负债表法 Balance sheet approach f, J& J/ q9 v7 l8 ?- K
帐龄分析法 Aging analysis method
; n4 B3 G3 C1 Q$ i2 s3 I% x6 B直接冲销法 Direct write-off method ) h6 ^/ h) `+ a( E0 O
带息票据 Interest bearing note
5 C7 V: A! `( C' C* c3 O不带息票据 Non-interest bearing note * r$ m4 _ ]2 L& L z+ r! ]/ ?
出票人 Maker
V" A: K2 l6 ~, g. X& D$ F/ s1 B/ Z6 a受款人 Payee
0 |/ P' k5 G Y4 O3 ]本金 Principal
8 w' n+ P/ `' R8 Z+ d8 F利息率 Interest rate
+ e! F2 u& F1 l, C6 m: B3 V6 o4 \2 ?$ g到期日 Maturity date
' M$ {. W; D, h2 W: w! Y本票 Promissory note
) `0 ~4 w' p" V2 x- P( e" @5 g7 `贴现 Discount , T5 k3 I) A; y4 t8 R/ p
背书 Endorse
# {* e i- ~5 ~# q+ `4 b) ~拒付费 Protest fee
- a h, f4 }8 z Q. V* R2 o z B3 r1 B: p$ {8 a( w7 @5 A
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: N3 u8 A" [ a ~7 T（4）存货 7 z( x' W# \ E+ n' d
存货 Inventory ( p0 r6 _( A" _- ]
商品存货 Merchandise inventory
6 z3 }" l( \) Q- U/ p' h产成品存货 Finished goods inventory
, ~0 Z6 O3 A* @7 z0 x% T: T在产品存货 Work in process inventory
$ ]& h9 @3 i7 \6 f3 ?1 W* b原材料存货 Raw materials inventory
+ v G; x$ p$ p! l起运地离岸价格 F.O.B shipping point
3 A& T9 V, |5 c1 w2 M; w目的地抵岸价格 F.O.B destination / \7 v0 Y3 z0 Q0 }- e- a2 b# u+ k- ^
寄销 Consignment
/ y' X5 A: e1 v/ T寄销人 Consignor 9 y7 [& p! }& f' @& c& R1 v8 I, H
承销人 Consignee 4 w+ W+ g' @! ?0 n( \3 `4 j9 |
定期盘存 Periodic inventory
. |7 e5 g# J/ `7 W; N7 ~永续盘存 Perpetual inventory+ v. m1 |$ k+ Q( f+ |6 h' x5 ~
购货 Purchase 6 I, \6 G* t, F
购货折让和折扣 Purchase allowance and discounts , V+ i+ b% f: N! @- Y
存货盈余或短缺 Inventory overages and shortages % L1 L- T2 U, u( [) V3 {) @9 N
分批认定法 Specific identification
I ?- K4 d# `1 w1 a加权平均法 Weighted average
+ M$ h$ r/ M4 P% X# ~' z' }先进先出法 First-in, first-out or FIFO : Q" m1 e, P0 A/ |4 i' C8 F/ F
后进先出法 Lost-in, first-out or LIFO
; h) G9 C9 w) Z移动平均法 Moving average 8 R4 z" L) h& k1 k) a
成本或市价孰低法 Lower of cost or market or LCM , `) Q' L$ d2 i5 F- L- \
市价 Market value ( }2 H! h4 k& r2 [
重置成本 Replacement cost
1 g( a7 |( \' g6 I3 @0 x可变现净值 Net realizable value
( F" A1 M! _! m! O3 ?# V上限 Upper limit 9 G( ^% n, u3 t, E: m7 o8 z
下限 Lower limit " Y3 `/ g/ ]4 K( Y0 p' g: Z- H2 x
毛利法 Gross margin method 1 k+ D: |) e9 w T O6 p
零售价格法 Retail method
4 x! S/ r+ ?; Q& v. f成本率 Cost ratio # [. x% w" p0 {
$ B" H& G4 D7 Z' q
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（5）长期投资
- S1 F$ r& E% U' W; n& l2 q长期投资 Long-term investment
5 i3 v# ]3 J: s# V$ @' `2 d! {长期股票投资 Investment on stocks / U( e3 v' h; U& R; d, N: }0 J
长期债券投资 Investment on bonds 2 n0 _1 P Z' R, X# f2 F9 M
成本法 Cost method
$ H0 k2 l* M" I! j0 L权益法 Equity method " Z% E% E( P3 O4 ?$ Z$ R) {
合并法 Consolidation method % S V5 B- z7 O2 r& _8 Q
股利宣布日 Declaration date
: p9 b4 r9 O# f! ^! l; H股权登记日 Date of record " O+ A) Z2 b0 S* w: j
除息日 Ex-dividend date
0 x9 r- M- M8 O7 B T+ Q付息日 Payment date
) f- T+ i4 C- J: O$ ~& O6 {债券面值 Face value, Par value / r, |, @2 v6 z9 e
债券折价 Discount on bonds , _) I- S8 h" E }: n
债券溢价 Premium on bonds 5 u3 e5 e! [/ J x R+ S! c
票面利率 Contract interest rate, stated rate
( L& S/ _/ j6 e9 v. s+ e- M6 E市场利率 Market interest ratio, Effective rate e) V. Y, B/ [2 R* K
普通股 Common Stock 3 F( k! S, ~9 H' I0 U
优先股 Preferred Stock
# ^4 }) |0 D: G6 o& n现金股利 Cash dividends ( P, G8 ?5 E3 l* h7 q
股票股利 Stock dividends
8 H6 n) r5 ?5 n清算股利 Liquidating dividends ; T/ w( N1 ~: ^) t3 U: y- J
到期日 Maturity date
- h/ o' \, h6 U6 ?) S到期值 Maturity value
2 _4 R, u) L, a' [直线摊销法 Straight-Line method of amortization 7 {" `1 S6 I8 Y, @
实际利息摊销法 Effective-interest method of amortization8 O+ ]) j" h: B( O5 @& m7 l0 C
& x8 Y4 r3 B/ y0 M- j---------------------------------------------------------
+ w0 i8 [7 M7 ?) K1 e# ?（6）固定资产
& U: \# V; C9 r4 D: p$ o$ a+ U+ J. u固定资产 Plant assets or Fixed assets $ e9 A9 T1 |2 t9 [) Z
原值 Original value
7 ~; L8 i* ]4 k$ h( W) t( O. J预计使用年限 Expected useful life / ^4 n l, t) {1 K& y' s6 j3 r
预计残值 Estimated residual value
! Y* B) \* G" @1 [8 p) t折旧费用 Depreciation expense 3 n6 s# d4 N2 E
累计折旧 Accumulated depreciation
& F, j( ?% w |: J, M; T2 W帐面价值 Carrying value % A( ~+ U; ]$ f+ x/ Z( G5 I' m( r7 e
应提折旧成本 Depreciation cost
: w$ _6 C9 y$ w/ D净值 Net value
2 _- |' f3 X8 `4 o) a/ g在建工程 Construction-in-process . {7 n7 \# x% v5 b4 c
磨损 Wear and tear
. {" b6 f9 V/ V* B% J; d过时 Obsolescence
: Q4 P$ B+ w8 I直线法 Straight-line method (SL)
H& J# P1 s+ a: u工作量法 Units-of-production method (UOP)
! |, m: R+ U/ w" D$ K1 @加速折旧法 Accelerated depreciation method
* w) g2 T( c9 h) ~双倍余额递减法 Double-declining balance method (DDB) % u8 Y; Z- S- X( l
年数总和法 Sum-of-the-years-digits method (SYD) + w$ }2 B! R& U
以旧换新 Trade in
) M- k+ a$ N* U L$ a经营租赁 Operating lease
9 V. \6 b" w0 P$ _" ?' o. H融资租赁 Capital lease
- j- h( N8 N/ X5 |- a* T. @廉价购买权 Bargain purchase option (BPO)
. L8 K( b# r% x资产负债表外筹资 Off-balance-sheet financing ) h% e3 ^8 d) Z6 c. H
最低租赁付款额 Minimum lease payments$ ~2 \- i3 o% b# a
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, B+ p& o) W/ ^（7）无形资产 % N" n; Z. a R/ s1 K
无形资产 Intangible assets
8 ~- h$ u0 j% ^5 x( b( d' e专利权 Patents
" g, l$ h' L! L+ P; V4 |& S" R商标权 Trademarks, Trade names
, ]- e Z, {7 x7 L" d% |( k著作权 Copyrights 1 z9 \, P; X1 i
特许权或专营权 Franchises
J1 |4 S/ }) d6 z4 `2 f商誉 Goodwill ' _& ~: u0 E8 o# z, ?- G1 f
开办费 Organization cost " h) g+ r) R5 u2 w% V5 ]# M a
租赁权 Leasehold $ {- K O0 L' S$ J( O
摊销 Amortization
' N" g1 l' T) a--------------------------------------------------------
( H8 V$ B& u% O6 B1 G! u. x. K' Q（8）流动负债
; B3 a: D2 I7 E& F负债 Liability 3 z! q! R' e3 m1 n, I
流动负债 Current liability
6 P* |! Y. C, f+ Q2 ?- m5 V应付帐款 Account payable
+ r+ f, Z9 F! T4 F o应付票据 Notes payable
5 ` [+ J" c* i/ d' [6 J; |. I0 E贴现票据 Discount notes
; |1 I0 K! p! F3 j7 C3 t# ^长期负债一年内到期部分 Current maturities of long-term liabilities
) @' p! t0 T( G$ @应付股利 Dividends payable
; p* S6 }! O" t9 m0 {6 ^6 G1 ]预收收益 Prepayments by customers
; ?" K" w( ^/ b$ H" ]存入保证金 Refundable deposits
- A7 q% L+ b! [ {应付费用 Accrual expense , y8 Q( Q6 y# a& I4 V7 g6 N; w4 R
增值税 value added tax
1 C O; k; _2 ?. D1 r5 U营业税 Business tax
' z1 U) Q) \& u应付所得税 Income tax payable
+ B1 B: m4 E; b- @) j应付奖金 Bonuses payable 0 b. z0 K6 N& k7 e
产品质量担保负债 Estimated liabilities under product warranties
7 T; S9 j8 E/ Q; c赠品和兑换券 Premiums, coupons and trading stamps
! n, d: |: B, a4 k+ |, r* E1 m或有事项 Contingency 4 S6 i6 c6 y8 n3 l0 u
或有负债 Contingent
+ ?" d% T2 b7 p' e [7 k, V或有损失 Loss contingencies
7 m5 r2 f, d3 t) ?# U" Y6 w或有利得 Gain contingencies / ]; i6 }( s6 k9 [1 J' t
永久性差异 Permanent difference 6 U' p6 ~# @2 h R8 ], V
时间性差异 Timing difference # E% U% p& I& S5 w3 H; _+ m
应付税款法 Taxes payable method
# o' m8 C) `! b3 K) U8 P" o纳税影响会计法 Tax effect accounting method
- o* u6 f/ h, X2 K, O9 C递延所得税负债法 Deferred income tax liability method 4 Q7 M7 o6 L# w8 L! ]+ F
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" d/ H" J G4 h. b2 Q（9）长期负债
0 b! e+ Z1 p6 }* n长期负债 Long-term Liabilities
6 k# L5 }2 Q# F1 o* X/ f0 i应付公司债券 Bonds payable 6 k7 F2 d6 b( W- L. ~% [4 \
有担保品的公司债券 Secured Bonds
% H2 Z+ Y: ?) v9 E5 R0 u/ y抵押公司债券 Mortgage Bonds
+ {3 n& t- J/ f9 N' o保证公司债券 Guaranteed Bonds
- X; Q' Y; d. M# `. {8 p$ k% m2 g信用公司债券 Debenture Bonds - [" B6 B2 R( x) q' O
一次还本公司债券 Term Bonds - w% p3 A- D, y! a$ O
分期还本公司债券 Serial Bonds 0 {8 p; Q. a9 \9 R1 P: M
可转换公司债券 Convertible Bonds
0 a+ m) x$ p- R8 a9 C可赎回公司债券 Callable Bonds 3 G- e2 a/ g: D9 k
可要求公司债券 Redeemable Bonds
& w% t; z7 Y% F( M: Q记名公司债券 Registered Bonds
6 `# l4 V; c7 q1 x5 y M: q无记名公司债券 Coupon Bonds 6 ~; X* z1 `6 c7 a+ p1 a
普通公司债券 Ordinary Bonds
% G* M/ L+ |3 u+ o% o* A' K# ?收益公司债券 Income Bonds
* A' }0 W; }* |$ {+ v! V# U名义利率，票面利率 Nominal rate 4 e/ A2 @, E; d7 K" j. k2 F
实际利率 Actual rate ! \' E( W$ w( ]* t8 K
有效利率 Effective rate ) s" @% h4 d$ t t/ Q4 L1 Z
溢价 Premium
9 L1 }+ Q, R- s* k& F折价 Discount $ n7 i# K$ Z0 ? H! J5 s
面值 Par value - r7 I" h8 S! F# F0 m% P n
直线法 Straight-line method 1 s6 Q+ {0 v+ `6 u# Q
实际利率法 Effective interest method ! w4 m0 y) t, A7 z% U
到期直接偿付 Repayment at maturity , ~) ?7 f" q7 N6 u5 p. d+ C# I
提前偿付 Repayment at advance . b8 E K' q- w% } t8 v$ c
偿债基金 Sinking fund
) f7 `, i0 X. q: z6 x/ s长期应付票据 Long-term notes payable # I! Y$ i9 x3 ], b5 p) e
抵押借款 Mortgage loan) a, F% L4 e) Y
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" @+ M0 o& C. H( P( p: C$ W( }（10）业主权益
* h% \! z1 _1 J# F! D, a4 s权益 Equity
2 L% M7 _' M" x* m业主权益 Owner's equity ' ]- [: ~$ ~2 X
股东权益 Stockholder's equity 1 o( E8 b' h$ ?: `* L- b0 J% V1 U
投入资本 Contributed capital / v1 y% o6 m8 U9 h! l! ?
缴入资本 Paid-in capital
5 w) s# [2 S9 n& Q, Z; O: w" r股本 Capital stock 0 s6 D! ?+ o, S4 `
资本公积 Capital surplus " b: u5 ?$ J& D7 T
留存收益 Retained earnings
. P C8 j" u! F核定股本 Authorized capital stock $ V& m0 P8 t7 G5 G4 y/ V5 E+ C6 d
实收资本 Issued capital stock
' I) D: Z) p- D% g2 y发行在外股本 Outstanding capital stock 7 a/ _7 u7 q% X! U. D4 E" j
库藏股 Treasury stock
1 O1 W- Y- W$ L+ L4 \8 m普通股 Common stock 9 r% g+ H7 {& @% x& S) n* j
优先股 Preferred stock
% B. F. W, C$ q8 n E# z; a累积优先股 Cumulative preferred stock . [' `1 `" \; O9 s3 K, u
非累积优先股 Noncumulative preferred stock 2 y6 T% c2 a0 r: ^& o6 A
完全参加优先股 Fully participating preferred stock
^0 \6 |) H& @ q0 q$ Y( o部分参加优先股 Partially participating preferred stock 1 k$ l8 S2 V- [3 x0 N
非部分参加优先股 Nonpartially participating preferred stock $ {& W. R$ q; s0 x: w2 W8 R n
现金发行 Issuance for cash ! P; Z' l4 Y. K$ \5 L8 w
非现金发行 Issuance for noncash consideration
9 l" J$ v5 E: d/ n0 ~& i. v5 k' H: e股票的合并发行 Lump-sum sales of stock : g; H# v4 J3 d' x) |0 _
发行成本 Issuance cost - J6 c( P' `, C# i+ P# r$ e. D v
成本法 Cost method ( ^# z: r( W; [ l) l# v
面值法 Par value method
$ \2 n5 @6 F- u2 m; V2 ?* L# O捐赠资本 Donated capital
+ R# u& r a/ j2 L# W5 F盈余分配 Distribution of earnings ; [2 g1 _3 K, }7 b$ y
股利 Dividend
1 }2 D+ b9 o$ J( \; J1 u股利政策 Dividend policy . G B I$ r0 U
宣布日 Date of declaration 5 O- f0 S" f i' V3 Z( z
股权登记日 Date of record
- m: j' ]6 a A ~4 @+ Q0 e除息日 Ex-dividend date $ S& H$ e# ~1 g+ k
股利支付日 Date of payment ) B# n* N9 f; S5 D5 _
现金股利 Cash dividend
& n) v& V6 m. V4 f! i) N0 M; z股票股利 Stock dividend
2 _1 o! i0 p, \4 n* f6 X9 y2 \拨款 appropriation 9 q" N4 o" l/ ~' r
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i* E0 }9 v+ w/ y. b3 g（11）财务报表 1 s' ~+ k" b# {, J- Z* g" d
财务报表 Financial Statement
: j! ^+ f: T" C% E3 z$ z& }1 Q资产负债表 Balance Sheet
; J C0 k, W; p& d, j4 U$ g1 A收益表 Income Statement
# x" y- b' l& n* j0 t2 @1 n帐户式 Account form ; H* A# w, i8 Z1 W- F
报告式 Report form ; \; G. l. u% o6 W/ w, d
编制（报表） Prepare 8 z; W+ k" i4 e* Q2 Y. r) d
工作底稿 Worksheet
" j# g- r3 C& o: R- A- F多步式 Multi-step
& h/ c9 }8 g, o; k单步式 Single-step 3 B' T0 F k; l- y" x
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3 B3 x2 n6 g, n（12）财务状况变动表
2 {6 q8 o# a# E- T e财务状况变动表中的现金基础 SCFP.Cash Basis . a! J) A! F8 g' C- H. _
（现金流量表） ' K' J8 \% \ ?
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis , n2 {- E% N6 w
（资金来源与运用表）
7 R& n7 K0 D% W1 k+ U营运资金 Working Capital
i8 u% J7 s1 W+ z' [: s4 ^全部资源概念 All-resources concept - s4 ?. [) ]; Y& J5 }
直接交换业务 Direct exchanges " Q8 q0 `+ y' S0 G% O, d7 S7 s
正常营业活动 Normal operating activities n4 k* ?- Z0 W! }4 @9 W- o
财务活动 Financing activities
2 r- ~2 d5 F, X& ^3 e; e* }+ c投资活动 Investing activities 5 y! {- ]$ ?& O7 w2 q& r) A% u* [
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（13）财务报表分析 3 @- q% U3 V3 ^+ Z, b7 l: l7 i, b) O' |: l
财务报表分析 Analysis of financial statements
$ [. Z( V3 n$ Y) }- |# d比较财务报表 Comparative financial statements , D/ Z" H& p# r) W* ~
趋势百分比 Trend percentage , c* e0 K' n) Z* P. @/ k
比率 Ratios
$ W$ `: ~' z+ s+ O+ O1 U' F普通股每股收益 Earnings per share of common stock
0 v/ Q& d4 v/ N: r9 J; [股利收益率 Dividend yield ratio
3 n* M+ F u; T- L) C& x0 f1 a; s价益比 Price-earnings ratio 3 V8 N4 A: P6 }& @
普通股每股帐面价值 Book value per share of common stock 8 J6 L: h. o3 z- } X8 K
资本报酬率 Return on investment 4 z0 ~8 d9 x, G; Q* U8 Q8 w/ D$ s
总资产报酬率 Return on total asset . h% |3 v* v/ _ g! T
债券收益率 Yield rate on bonds
/ Q, [3 G" N. v6 Z7 _, ~已获利息倍数 Number of times interest earned
9 t. Y+ U7 ?# b2 ?' e* K9 g6 S5 [债券比率 Debt ratio ; K9 b% f. C$ ^8 W& K2 a, N
优先股收益率 Yield rate on preferred stock
2 d; S0 a* `! p) d; D, F9 Y营运资本 Working Capital " C( T( l* O* a* T% x8 J8 {+ _& H! O
周转 Turnover $ A0 U1 M2 W: i: R
存货周转率 Inventory turnover ) k2 x2 w/ X$ k" b$ m
应收帐款周转率 Accounts receivable turnover
6 B5 i, ~# \+ ~流动比率 Current ratio ( [! k2 U' E5 J* l- I; {- x
速动比率 Quick ratio 8 L+ W e0 {3 X2 k( A+ G
酸性试验比率 Acid test ratio/ _0 N* z! v1 [; R# _
------------------------------------------------------------ 0 c& O, P3 V' \- B& X+ W" R/ N* _
; w. ]+ L1 R5 ^; k0 ?- s0 |（14）合并财务报表 8 j" _+ C( {$ ?! \& h5 s- N
合并财务报表 Consolidated financial statements / H* O8 u# d; B' H% S' N; |. N
吸收合并 Merger 0 y7 E! C" E0 j n9 R
创立合并 Consolidation " X+ ~# K8 y) Z9 ~7 y( T
控股公司 Parent company # W+ B9 M; I5 p) Q. u& a; M0 z
附属公司 Subsidiary company
+ `2 i2 @+ x. U) Q* l8 p少数股权 Minority interest + w$ [; i: }/ L3 g
权益联营合并 Pooling of interest 3 E- ?6 Z1 v; D- g+ T
购买合并 Combination by purchase
0 O1 I# f: x. l# f5 h2 b# v权益法 Equity method
& D: G; R8 o( Y2 n* O) G' P- C! j3 I成本法 Cost method
9 C. h6 E1 v7 q) |4 K$ R% D+ j: m1 w6 F7 G1 u
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* X6 p7 f* x% Z3 K& k- z. M( P（15）物价变动中的会计计量 + K2 b* K. N9 x' c K
物价变动之会计 Price-level changes accounting ' p0 H, p. P3 @2 P/ K" G2 N% G6 f3 [
一般物价水平会计 General price-level accounting * L+ w) [2 f- s2 f+ F5 d5 D
货币购买力会计 Purchasing-power accounting
; A' N5 P3 f/ l( Q; L% H% u统一币值会计 Constant dollar accounting * t* J7 C4 m+ y9 V7 H9 T
历史成本 Historical cost + S% J$ b+ {& Y* A/ G& r$ i
现行价值会计 Current value accounting
4 n% {0 J; u1 T现行成本 Current cost " |- E. f9 a: ?# f6 g$ x
重置成本 Replacement cost
3 a! `( W% U4 Z' J物价指数 Price-level index , V$ E* }- w/ m5 E
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
1 U6 Z* v( C- [. I消费物价指数 Consumer price index (or CPI) " A1 J% G/ w1 d8 @/ Q' P4 Y
批发物价指数 Wholesale price index + v8 |' X& P1 f! |
货币性资产 Monetary assets 4 p; M* x) s3 k
货币性负债 Monetary liabilities
+ q! x& x G: s, }) v1 U6 G货币购买力损益 Purchasing-power gains or losses
$ U' g0 w% F3 ? ]$ S3 _资产持有损益 Holding gains or losses $ A+ g' t$ f- F6 N" k* F
未实现的资产持有损益 Unrealized holding gains or losses
& l" j: p! F' l) d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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楼主
发表于 2005-11-13 11:42
