 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
: k/ I) T K/ {1 l( u" |会计 accounting
' b9 v1 e0 S) Q; \决策人 Decision Maker 4 i: ]1 x5 K$ Q B8 w+ S
投资人 Investor 9 X2 ]. Q' H' _/ ?7 f
股东 Shareholder
; T5 ~9 \# ]! B, U! d' X5 R债权人 Creditor ) s; h8 ?5 c9 |8 M* `; E
财务会计 Financial Accounting
4 \( k& [0 E! w1 g管理会计 Management Accounting 3 f0 q; i# `" ^( J4 y4 r8 Q
成本会计 Cost Accounting # D/ c2 Z2 P8 _, \# |
私业会计 Private Accounting
3 e6 n! ?: S% B( Z/ c0 k8 m6 U公众会计 Public Accounting
0 V/ l3 W, V. C% C注册会计师 CPA Certified Public Accountant
' o c) f. a" p$ `( M国际会计准则委员会 IASC
7 b; ^! Y2 h( a; r( e美国注册会计师协会 AICPA , K$ M3 f4 B1 _# s) {$ x
财务会计准则委员会 FASB
- ], K/ _9 V0 m$ H管理会计协会 IMA. B' B) a4 Q+ `( W# Q9 e) k
美国会计学会 AAA . c9 c: {' x# r* c- h0 r
税务稽核署 IRS ( `! J3 K# Q3 J7 k
独资企业 Proprietorship
# @2 t; t& D# ?: P合伙人企业 Partnership 5 t4 Z; `' |% E. ^, h
公司 Corporation
8 y; {& R' g: ^5 b8 O' K# A会计目标 Accounting Objectives ; @, @2 W5 p; W6 \$ q1 Z
会计假设 Accounting Assumptions : b8 b @# O' Q5 Q* ^1 h
会计要素 Accounting Elements
0 g! f5 H! H8 D8 }7 n! M( [* F% q会计原则 Accounting Principles + O$ f0 c! u- `1 `' q3 G- z
会计实务过程 Accounting Procedures
1 J+ k* j/ j# O. S# d0 D9 V财务报表 Financial Statements
4 e, `5 q3 D; w9 G# s/ `1 ^* `- ~财务分析Financial Analysis
' Z! G& h/ K6 f! P会计主体假设 Separate-entity Assumption 6 ]- |* V$ e, I( P ?# m
货币计量假设 Unit-of-measure Assumption
* u u0 j% @' W$ I持续经营假设 Continuity(Going-concern) Assumption
) d' r0 j( x# `; d+ W8 f- C会计分期假设 Time-period Assumption
; P# D) A' u: A/ ~资产 Asset
) h6 s# s P" S负债 Liability
1 b4 u# B1 X Z; m! \业主权益 Owner's Equity
7 V% }1 g5 g) d收入 Revenue
" V) r, U; c- K( p费用 Expense
9 ]' w3 _) K8 {/ X3 q收益 Income
$ G- E: E/ A5 s, l. t) \亏损 Loss
$ F- i9 l9 m5 l, A" G历史成本原则 Cost Principle
6 z; p& `7 j( T1 u R6 n9 S收入实现原则 Revenue Principle
3 x* h$ N. c) e- E0 K配比原则 Matching Principle
/ ?: f- n# h. X& f# T3 ?全面披露原则 Full-disclosure (Reporting) Principle 4 K% ~" ~2 w0 M% X3 D. W% c8 ?# F
客观性原则 Objective Principle
: M, r. g* X2 h: E一致性原则 Consistent Principle : n6 Y* p: e4 f% ?* n6 w: {( T
可比性原则 Comparability Principle
4 X7 _: ^. l8 k" w重大性原则 Materiality Principle0 y/ k* h$ J+ ~ y J
稳健性原则 Conservatism Principle 1 U4 ?. R, p: X+ m" Z7 P
权责发生制 Accrual Basis 8 e- n( u$ W& _0 L5 c4 I& `
现金收付制 Cash Basis ' a2 {* h' E) j" G! z
财务报告 Financial Report
3 @+ o( O3 y/ S1 P: T9 g1 ^( l. b流动资产 Current assets
1 M* Y+ I! r1 x% T4 O' U% M2 U# i流动负债 Current Liabilities / J+ r3 {( _" h& C
长期负债 Long-term Liabilities
: q/ q) {& @1 r7 J投入资本 Contributed Capital
0 U( f7 [6 r7 x2 o8 |% }留存收益 Retained Earning
- f, R% B6 Y; o4 ~6 a k4 h
( Q; H( k5 Y0 t7 l------------------------------------------------------------1 \' [% j, b5 L h; F! T- A
（2）会计循环
# t& U: d1 t$ }5 |6 s8 S: J会计循环 Accounting Procedure/Cycle
7 V8 R! {% p! b6 e) e会计信息系统 Accounting information System
, o& s0 ^% @2 d6 ~- J8 V A- W帐户 Ledger
3 q9 t6 N$ C `3 p8 G: b) w会计科目 Account 5 G# K* A! S! ]' f2 B; {
会计分录 Journal entry
6 K* O5 s* ~8 W; ]3 H3 J1 \, [! l原始凭证 Source Document 3 f" f3 w6 [$ W8 W5 z* h' n$ m
日记帐 Journal ) V* v$ @( r. U# {8 y/ n- d
总分类帐 General Ledger 8 P5 M! O8 n7 S% f) E# z* F
明细分类帐 Subsidiary Ledger 4 @* S- T4 _7 P0 P/ n
试算平衡 Trial Balance
- ^& m! u2 W) I- |. T现金收款日记帐 Cash receipt journal 2 x- F: a* T0 H( Q
现金付款日记帐 Cash disbursements journal 4 n z4 r, S. ^3 C7 H, O* |
销售日记帐 Sales Journal
7 N- g8 C4 s$ k2 r6 E( k9 Y& k购货日记帐 Purchase Journal
+ `2 o3 [2 D+ ~; s) w1 J普通日记帐 General Journal
) @. A4 P! E2 r j1 L- i8 T; X工作底稿 Worksheet
' G: ~2 F8 P3 c4 p* f调整分录 Adjusting entries ; v c7 {3 {5 ~
结帐 Closing entries ( W1 [* ]8 Q" T/ r5 f- c
; a; F8 k1 B; a" U
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（3）现金与应收帐款
" X! v1 w/ P! D0 Q7 E) \0 n现金 Cash
6 x# H5 q% }% J银行存款 Cash in bank
: x% j9 i, m4 [( i7 F* W库存现金 Cash in hand ' s' E' @1 v1 M& L2 g. t( |4 @
流动资产 Current assets
% n: J, l4 X1 _% d; D偿债基金 Sinking fund
% R! ^) }- s) }定额备用金 Imprest petty cash
& K3 G! R) g0 w0 r1 r支票 Check(cheque) 1 [5 o4 _, Z7 w& X& j- ?# y8 H
银行对帐单 Bank statement
) x) f N5 @0 G3 B' e" w7 [/ j银行存款调节表 Bank reconciliation statement
- w; M# N# j2 W8 {3 h在途存款 Outstanding deposit , {7 x: |* n6 x* z7 \" d" e6 J
在途支票 Outstanding check
s( y% I! q1 g/ ?; s应付凭单 Vouchers payable ) B: H" h- a9 S, X9 x6 b$ n
应收帐款 Account receivable
. m7 Y6 S! k& F( i# L应收票据 Note receivable
) y8 v( s8 K) S% M/ |起运点交货价 F.O.B shipping point # S1 x+ A8 ]: }5 h) w
目的地交货价 F.O.B destination point 7 _$ V& n7 p1 `" C* a8 B
商业折扣 Trade discount & }5 I/ @2 y: K
现金折扣 Cash discount
7 i! S8 W1 ?; _! @销售退回及折让 Sales return and allowance ' C: n; f" O! J
坏帐费用 Bad debt expense
: e7 s/ P: R9 V& G m# R7 G备抵法 Allowance method # I* h, F/ I7 D% E S
备抵坏帐 Bad debt allowance 1 @+ ?4 M0 \) S$ ^# V; d
损益表法 Income statement approach 8 Z' |* [8 H9 J. S3 G$ [" t4 B8 ]
资产负债表法 Balance sheet approach
4 N9 m: N% B/ c- F! ~4 \帐龄分析法 Aging analysis method
4 @8 r3 m, |) f+ I" c直接冲销法 Direct write-off method 3 c' y5 I7 h4 y0 L" W- @5 x: [% M
带息票据 Interest bearing note 1 y; i9 z( P3 T# H0 M
不带息票据 Non-interest bearing note ; F5 O! y8 i5 H* C3 G5 Y
出票人 Maker # V/ o: z0 P, d3 q2 L" u
受款人 Payee
- j5 L; V; W( |5 S: l# A本金 Principal ! l+ ^2 c/ G& V! l
利息率 Interest rate
' J: z/ x2 Q. c a- o1 i7 M7 k' ]到期日 Maturity date , {7 s- K& ?4 b7 P0 N
本票 Promissory note
8 F6 t3 N* d: {( B, Z贴现 Discount
3 S9 g+ F! z {3 H背书 Endorse
# p9 ^- u! R1 H6 i3 n3 ^拒付费 Protest fee 7 O* e) P/ ]- ~# x8 [+ ~
" b E+ T; O) j# I4 G, R
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' b; G9 Y, e9 u5 D（4）存货
" R) p2 s! [ m- d5 M5 m$ x0 w1 a存货 Inventory / f: m6 I/ r4 ]9 C, A0 Z, K
商品存货 Merchandise inventory $ [+ n: E/ j A2 v8 _; [2 V! [ n9 o
产成品存货 Finished goods inventory 2 j) s, T# H* _, a" Q9 P( N
在产品存货 Work in process inventory
" O/ q9 Y3 X7 R- v6 n8 _# g2 Z原材料存货 Raw materials inventory * Q5 P6 j; ]% n) n
起运地离岸价格 F.O.B shipping point
2 d' G/ H9 \& P# h, f2 c目的地抵岸价格 F.O.B destination
6 G4 V- Z3 J2 k+ [$ n寄销 Consignment
' O. K% f" F! r# q9 b! o3 }" P2 y寄销人 Consignor
8 K* {$ `2 S4 F5 j承销人 Consignee
! i' M. v% e) w+ v0 d3 W3 ]+ Q定期盘存 Periodic inventory
4 T7 U3 G/ g h. z2 v7 y' g- V" i永续盘存 Perpetual inventory
9 e# C; P2 _ C; O, K; e购货 Purchase ' K- v8 b7 w$ k$ g6 _/ H
购货折让和折扣 Purchase allowance and discounts
5 o3 m7 ?7 c8 G& N存货盈余或短缺 Inventory overages and shortages ; Z G& x3 X( ~" L4 I% c8 y! h
分批认定法 Specific identification . N1 Q& Y. L( u; U" P5 g
加权平均法 Weighted average 7 l2 D" j8 H' p3 T7 ]
先进先出法 First-in, first-out or FIFO , `( `% ~' M& `2 E
后进先出法 Lost-in, first-out or LIFO 5 v% F- y c9 E- X. Y
移动平均法 Moving average
+ M1 D. P/ `8 b# g成本或市价孰低法 Lower of cost or market or LCM
6 i8 |& g, a8 S市价 Market value - ?2 ?4 o. t! j. f6 m! E2 v- `
重置成本 Replacement cost , l$ r- H: H4 V1 K# b
可变现净值 Net realizable value
8 M% |, D# \& ^" p# C上限 Upper limit ( D7 s4 ?7 O( P6 H3 Z7 S- M
下限 Lower limit
1 F! Z1 O% J8 D毛利法 Gross margin method
& g! s, M. ? P/ G+ q6 a, w1 d零售价格法 Retail method
) [7 d$ g7 n: w. x; c成本率 Cost ratio 7 F- y1 y- f7 X- h: ^! o5 X8 X5 b( D
9 t. n% K* A& t9 M6 N6 ]------------------------------------------------------------, v2 m" z3 ~3 `+ {4 m$ m, P% {
（5）长期投资
" d$ ]# T$ u$ z Y' }& G长期投资 Long-term investment ' d8 y6 v* Y7 E" w3 c f! ~& `
长期股票投资 Investment on stocks 7 d+ P2 K6 T6 I. l) L0 p
长期债券投资 Investment on bonds . G8 U# ^; L' L* [, }
成本法 Cost method 6 T3 t& a. ~- H! K* m2 t8 T( @: s
权益法 Equity method 4 D- @6 u1 F4 ~
合并法 Consolidation method
9 c& T' ]6 R! u. I7 {* S; t+ F股利宣布日 Declaration date
5 J+ D2 V3 W6 W: F+ H) ^4 k股权登记日 Date of record
) P+ \2 H* l8 B" |除息日 Ex-dividend date
; W" Q. s6 I+ U$ K. _付息日 Payment date " m2 l" W1 V+ a+ N' A$ i6 f
债券面值 Face value, Par value r# Y% j# }: D- Y9 \
债券折价 Discount on bonds
; A% m3 j N* f* p债券溢价 Premium on bonds
% w' W0 i M6 s+ ^; b* p票面利率 Contract interest rate, stated rate
) [8 Y' a, r, n+ \市场利率 Market interest ratio, Effective rate
$ R: ?, L+ C$ y普通股 Common Stock ; s1 H! Y2 s7 ]7 C/ k* a5 m
优先股 Preferred Stock
9 v }0 N# Q( q; b$ W现金股利 Cash dividends , X3 w% c( l4 `) t6 C$ v2 m
股票股利 Stock dividends 1 N0 x0 F- I T3 |" f0 y0 i8 B* I
清算股利 Liquidating dividends 7 Q+ K7 |8 Q% @) U, o& T
到期日 Maturity date 3 @; ?) l7 W5 q: y! E3 i
到期值 Maturity value 3 ~0 x8 x# R) S! ]0 u- A* E
直线摊销法 Straight-Line method of amortization
7 H( q# V: U/ y* c8 a, z( P# g实际利息摊销法 Effective-interest method of amortization
, G8 s& R( ~. A% ~7 K, C
; l* }9 w) H& Q" S8 c--------------------------------------------------------- F7 U! \8 s2 Q
（6）固定资产
, s/ P. |0 t; e0 `固定资产 Plant assets or Fixed assets 2 \1 w. V0 S+ {8 Z5 F- Z
原值 Original value 9 l/ q& l# X- b4 K
预计使用年限 Expected useful life - K% n r! _- C" h) x) w% k
预计残值 Estimated residual value
6 s- C3 g) E' t5 F, G折旧费用 Depreciation expense ' ^- D! @( C" h5 I
累计折旧 Accumulated depreciation 0 X( W* \9 w% U% W
帐面价值 Carrying value " o' N6 T0 u" B* `+ l5 K3 U
应提折旧成本 Depreciation cost # g5 v8 G) E& |9 O1 k
净值 Net value - d9 \' b2 H& d9 s/ ?% y" Y: K+ n0 B
在建工程 Construction-in-process . c; Y" r$ F- l" L
磨损 Wear and tear
7 \) q+ a9 `* `7 j过时 Obsolescence
$ K8 s/ S& B4 p; B2 ?0 ^3 M1 r* g直线法 Straight-line method (SL)
0 s' X+ g, D6 [1 s! C, n" t. K( p3 ?工作量法 Units-of-production method (UOP) " d+ S" a+ e+ Q1 T' U$ T
加速折旧法 Accelerated depreciation method $ _: p0 y: Y! L2 R$ H3 ^/ Y0 B- Q) A
双倍余额递减法 Double-declining balance method (DDB) - {6 x) P3 _# G
年数总和法 Sum-of-the-years-digits method (SYD)
$ ]: x6 R. ~( F3 C' T- u% }& I以旧换新 Trade in 1 | K' v+ |# N1 @* q( p+ g
经营租赁 Operating lease
8 v+ u6 E# O% J; w融资租赁 Capital lease
+ a5 N1 I& z6 t0 a廉价购买权 Bargain purchase option (BPO) ; b; M3 _( G) S# B0 Y. s) X" `
资产负债表外筹资 Off-balance-sheet financing
. [! y$ J/ h, r+ X" i5 P4 u最低租赁付款额 Minimum lease payments
" P; ?9 I" n5 Z--------------------------------------------------------* n! z+ k0 Z/ F& B: a$ j+ |0 _
（7）无形资产
7 z) ^7 c" d- w6 J无形资产 Intangible assets 3 J/ }$ l1 A7 Q* Z R k0 u
专利权 Patents 6 M; ~6 M* D/ j8 C
商标权 Trademarks, Trade names ) S, ?# U/ g4 V' Q: O5 I7 z
著作权 Copyrights
% A& s8 ~' ?, a( _! |: v特许权或专营权 Franchises 5 S* O& [0 V. A9 O% D
商誉 Goodwill : y& `. l5 s. h% K2 k
开办费 Organization cost
- `1 @) M9 ^" r/ h' U2 s2 ?租赁权 Leasehold ( }% d" \# b& _5 V
摊销 Amortization
2 F; S6 W; R5 T0 V% Q--------------------------------------------------------
' ^$ _2 F" r. I9 Z2 ?（8）流动负债
7 V/ A0 O6 `( o; H负债 Liability % a, G3 V+ x0 s8 B: x1 [
流动负债 Current liability
3 t7 }: H( J$ ]; j5 L6 B应付帐款 Account payable 8 ^- y$ z* Q; z8 n
应付票据 Notes payable 0 }8 b! u5 [) F" \2 j
贴现票据 Discount notes 4 g& D% |5 {& \& ?1 J+ {
长期负债一年内到期部分 Current maturities of long-term liabilities
6 P6 _$ A" G) z8 {2 p应付股利 Dividends payable ) ]+ |& i e$ K% \
预收收益 Prepayments by customers " `% J) m' O7 } v8 u
存入保证金 Refundable deposits
1 E% M' B7 M; k应付费用 Accrual expense 1 M2 {, f0 |+ z7 P2 }" i7 ?
增值税 value added tax
7 Y. P. @ D$ U5 l$ z" _1 H营业税 Business tax 0 X2 c- @6 ^. n8 H
应付所得税 Income tax payable
2 N" H( i' M. U2 }6 o: b4 r6 r应付奖金 Bonuses payable # Q9 Q8 [) O8 k, l8 V9 u; l
产品质量担保负债 Estimated liabilities under product warranties
' ]1 Q( C6 Y% x' B; g6 ~9 s赠品和兑换券 Premiums, coupons and trading stamps 5 Q. g9 k. |- {
或有事项 Contingency
9 R- o4 q. j- e, k D. J( q或有负债 Contingent 7 L$ d/ E+ o; Y% k
或有损失 Loss contingencies . L; z* J3 I: L) g7 Q
或有利得 Gain contingencies
: R4 k) G9 I2 G1 E永久性差异 Permanent difference 5 @: D! o$ I0 _# U! |+ L
时间性差异 Timing difference , k9 {$ @( J9 `6 Z& t# V
应付税款法 Taxes payable method
: T2 X" `, Z, h* |8 y3 U# Z; {0 O纳税影响会计法 Tax effect accounting method 4 @ R8 n. Z" g* `
递延所得税负债法 Deferred income tax liability method ! Y' k d3 e1 Q) V. a) q
' v0 b/ T- J' f3 V* T6 U
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（9）长期负债 3 E+ p0 C, G# L. N" t
长期负债 Long-term Liabilities 5 f5 C( h0 {' u3 \6 o2 M
应付公司债券 Bonds payable - X g+ x( V0 W( ]; `8 ^* u$ G
有担保品的公司债券 Secured Bonds ' \9 K, `/ u" X$ x9 [
抵押公司债券 Mortgage Bonds 9 ]) c) Q8 f( v5 n- T# ]
保证公司债券 Guaranteed Bonds & j8 ~# u) R2 _6 q8 e/ T$ a% \
信用公司债券 Debenture Bonds
3 w# t# e/ V7 F一次还本公司债券 Term Bonds
4 }5 e9 C1 F9 S4 h分期还本公司债券 Serial Bonds
; L* v/ f9 ]: V+ ~$ a; G可转换公司债券 Convertible Bonds
* y0 E$ n3 b3 T) ]可赎回公司债券 Callable Bonds
4 u+ }# U) N1 K% c+ H可要求公司债券 Redeemable Bonds
* r5 Q+ _" F) P; R0 V1 c记名公司债券 Registered Bonds 7 I, L* Z" |# U& W3 I+ @: W( m. E
无记名公司债券 Coupon Bonds & v! y/ }" u. p& h
普通公司债券 Ordinary Bonds 2 v: \) u) F( l7 {" z0 j7 d F/ u; a2 t
收益公司债券 Income Bonds % M* n, a2 O% V: N ]9 h
名义利率，票面利率 Nominal rate
+ S' X6 r+ b$ a+ v- D5 a实际利率 Actual rate ( C6 z& [ f5 E$ T) m9 [. I* A
有效利率 Effective rate
% \ M+ w: M, I0 z" p溢价 Premium
( f% Q: i# b4 c, R( a( G折价 Discount
9 A. P; |) W: @7 P面值 Par value
& s5 N5 T- c9 y直线法 Straight-line method # @) @- j& y) \3 t1 G+ r/ h0 r- R
实际利率法 Effective interest method 1 R# D9 Q' z; g1 x8 r
到期直接偿付 Repayment at maturity / m: X/ j, ^3 k( J, {9 X2 V2 o
提前偿付 Repayment at advance ' B2 G# y2 e& A% e% Y
偿债基金 Sinking fund " C+ J5 ? E' @: d% q
长期应付票据 Long-term notes payable 7 U8 Y$ F4 d- L3 S8 z, N3 K
抵押借款 Mortgage loan
0 s# v2 u+ q1 i--------------------------------------------------+ _: p7 S$ ^6 C: R
（10）业主权益
' r$ ]9 E* m/ B* x- h+ E$ _' K权益 Equity
5 V+ P7 k# Z% n g9 N9 E业主权益 Owner's equity
: d" Q- V' }8 c股东权益 Stockholder's equity
' [4 X9 F: w3 b投入资本 Contributed capital
' a- c; I8 \1 ~0 @缴入资本 Paid-in capital
! x1 @2 t; T- v$ n: N2 @2 Q6 G股本 Capital stock
0 ?. B: G0 @3 O" h9 U; c& D资本公积 Capital surplus / s- D; i- }, ?1 w( X6 i% J
留存收益 Retained earnings 3 I4 b3 h2 Y' |" d7 A V( |
核定股本 Authorized capital stock 6 j& M5 K$ h0 ?/ Q4 Z' Y
实收资本 Issued capital stock : L8 [& A- x( W( w
发行在外股本 Outstanding capital stock
1 X D3 |" ~6 J$ D# d; j库藏股 Treasury stock
h5 f0 M/ Y. w! i! Z普通股 Common stock 9 H( k" a+ J% k4 T: w! Q
优先股 Preferred stock
' \6 a3 P+ Y2 m: r& ?8 F9 e6 K累积优先股 Cumulative preferred stock * Y2 l D) k# T: X) F1 e5 t, k1 G/ Q
非累积优先股 Noncumulative preferred stock
7 U5 G/ u/ c v w+ d4 f' K) G$ W完全参加优先股 Fully participating preferred stock
$ m) v! m1 J" ?3 q部分参加优先股 Partially participating preferred stock % V: }) s( Y" G
非部分参加优先股 Nonpartially participating preferred stock
, m+ ~, ]. m- K4 o( S* i' ]+ O现金发行 Issuance for cash
% n" R7 b: Q- x' p8 _3 e非现金发行 Issuance for noncash consideration
( M, K0 Z, Q0 r& _; J6 B" z* @股票的合并发行 Lump-sum sales of stock / s2 o& F. U* ? M8 w6 t1 k9 F$ M
发行成本 Issuance cost w: R8 `0 A: E4 o
成本法 Cost method 5 F9 \ z" k0 @9 ?3 g0 p* c
面值法 Par value method
, }: [- K0 @$ k8 e捐赠资本 Donated capital $ p7 [2 `' U4 l$ A4 t
盈余分配 Distribution of earnings
" i. h8 ~+ e/ H股利 Dividend $ h6 [+ k# ]$ C* Z5 {9 Y
股利政策 Dividend policy
5 B2 z3 m# D* L# c宣布日 Date of declaration
: l3 c& @1 B6 b股权登记日 Date of record
* I5 Z+ V5 f" ~( A% H, t除息日 Ex-dividend date 1 ?3 W7 E0 R u) R4 G0 E: C& r
股利支付日 Date of payment
0 B& G( M% L' K现金股利 Cash dividend
, N6 }5 o/ ~( f) s8 c股票股利 Stock dividend - ^* f1 s+ N& d X* N' U7 b
拨款 appropriation ; r, s Y: I/ K2 t0 t
------------------------------------------------------------; z1 f/ l8 j1 l0 I
（11）财务报表
3 {5 B! [" U$ D/ D6 P' F财务报表 Financial Statement - ^* p( x5 `5 J9 F, @
资产负债表 Balance Sheet ! c" I' p6 s) Y5 @& G7 q
收益表 Income Statement 8 D! i* p; w, T3 j+ [. V
帐户式 Account form
" P$ m& d; y* M! e8 P报告式 Report form
* l! y3 a4 R1 |/ L" u% P/ O编制（报表） Prepare
0 n9 Y* Q+ o& A工作底稿 Worksheet
' z Y: f5 [6 G- g* W9 m, U, j多步式 Multi-step " o7 b& K+ ^( A6 C
单步式 Single-step
+ r" p- o6 e* s* i; U% Z-----------------------------------------------------------3 x+ C& O5 _" F: d
（12）财务状况变动表
! g; b9 d/ k6 r* F财务状况变动表中的现金基础 SCFP.Cash Basis / F" z& g1 }& d1 s% z% C
（现金流量表）
# Y7 R1 X C) o7 C& ?财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
H/ D# h# e( c. E% Q/ t（资金来源与运用表）
, ^) y4 D/ f* o2 R7 U- T+ Q营运资金 Working Capital
/ t `* \% n% l1 `/ R- y4 m全部资源概念 All-resources concept - ^8 J: ^/ v7 z! n( f2 P$ s7 Z
直接交换业务 Direct exchanges
# U* t+ c! E) K$ }2 p: r正常营业活动 Normal operating activities / K! e. c) z; e
财务活动 Financing activities ) ^" C6 z. P4 e
投资活动 Investing activities 6 p8 @2 c1 C- R/ k; B- E! U+ v
-----------------------------------------------------------7 H1 }1 n8 U* ]+ H' p8 Q7 l8 a1 @
（13）财务报表分析 * F/ D) K$ G$ P: Y6 [$ F" A
财务报表分析 Analysis of financial statements
/ [7 U9 y( D* f+ N1 H. f6 ]+ R比较财务报表 Comparative financial statements
0 _- L1 d" t' C- Z J! M& u* k' E趋势百分比 Trend percentage ( T; i7 _& D! s& x! T* @" D
比率 Ratios / |" q& q- K) K
普通股每股收益 Earnings per share of common stock
2 F7 V- o* w) M( k4 ^股利收益率 Dividend yield ratio
! |* w: x) k3 V价益比 Price-earnings ratio + {4 P* i1 S- \; ]1 B g7 S8 O# {
普通股每股帐面价值 Book value per share of common stock ( K3 |- d% q/ F( |" |8 `
资本报酬率 Return on investment
: [- L6 S6 r" q3 Q" z2 S总资产报酬率 Return on total asset
2 d1 j; f, t/ P6 D债券收益率 Yield rate on bonds " @! d) v1 d: l
已获利息倍数 Number of times interest earned " S2 E9 y8 K5 P* f% p" a
债券比率 Debt ratio $ R' H; [, v9 a' U; q8 z
优先股收益率 Yield rate on preferred stock
2 W& @9 W( I6 b# B营运资本 Working Capital * ?) b, ?/ e8 S) t9 q/ K
周转 Turnover
; [3 O9 I3 ]# G. v+ D% }/ e6 [存货周转率 Inventory turnover 3 f0 g' q' c* ~' F0 q
应收帐款周转率 Accounts receivable turnover
. h# Y' y9 h+ P ]- |+ Q流动比率 Current ratio
7 t, S; {) y+ d$ g5 ^! W) v4 A) `5 K速动比率 Quick ratio ; I" J7 z- H7 N: |6 |) n1 ]" v
酸性试验比率 Acid test ratio3 `4 l0 w& W% k L( I6 H! M, \
------------------------------------------------------------
5 t* p) i. e& E- x! C! p; W
2 [$ O# T0 ^$ a0 e4 D( G（14）合并财务报表
3 _( }6 v* \2 y# ^# @! z5 X$ n合并财务报表 Consolidated financial statements ! A, D% y* D6 N$ W2 |' i2 a- C
吸收合并 Merger
) Q% h9 I: [8 \9 J5 e创立合并 Consolidation
# y6 R) k; S$ T+ I/ o控股公司 Parent company , ]( A5 R, I0 m
附属公司 Subsidiary company " g0 b. G2 I% I
少数股权 Minority interest 1 N# s: U8 p4 a. N' x% p6 b3 D
权益联营合并 Pooling of interest
( ~; |2 n3 J8 k; M. C购买合并 Combination by purchase
* K& O2 `5 [" a4 \+ Y6 h- A/ j权益法 Equity method , d/ @/ p/ v) a; o; [! y: Z
成本法 Cost method . D* ~: t( N- m7 v: x
" g' q9 Y& h* O6 ^* M0 C6 C0 X------------------------------------------------------------ Y4 q9 Z3 N1 [ [ \
（15）物价变动中的会计计量
; D; Y8 x3 f0 Z; [物价变动之会计 Price-level changes accounting 7 {# h; d+ N- o* M
一般物价水平会计 General price-level accounting - ?; W' f" o1 O6 i' t! {7 K
货币购买力会计 Purchasing-power accounting # @4 L) H- d; V4 M/ W6 I {# S
统一币值会计 Constant dollar accounting
X) k" |( M/ ^3 P9 d( x$ |! P历史成本 Historical cost
- W7 n" I, G/ o* ?% S0 m, L现行价值会计 Current value accounting s/ `+ d/ c- r! H; V! q4 t5 q
现行成本 Current cost
_' F! |( M% W5 j& |重置成本 Replacement cost
) n$ K2 J! c V! O5 |物价指数 Price-level index
# B2 r6 m2 u, G6 M国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) % {& G, X" R$ X, g- @) e
消费物价指数 Consumer price index (or CPI) * |' J' H- L( c, `& H, @- W
批发物价指数 Wholesale price index
; x* q1 @- M1 @, S4 G7 D9 R, X货币性资产 Monetary assets
8 G0 G" Y6 N6 o货币性负债 Monetary liabilities
' i; C0 A# I+ K货币购买力损益 Purchasing-power gains or losses
) W4 S5 C1 e( w. ^资产持有损益 Holding gains or losses ) m8 k! ^' J4 U
未实现的资产持有损益 Unrealized holding gains or losses
) x8 s- P" |- L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
