 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
0 r3 q+ q. P, z G4 S O; i会计 accounting ; F' q+ M/ c4 n4 y1 R* _
决策人 Decision Maker
) f/ C R9 I" m& Y1 c1 F( G投资人 Investor
0 N2 O U$ D9 Z$ T! q股东 Shareholder 9 c/ ?: @4 v1 o5 k M5 \+ g6 `
债权人 Creditor # t7 H" V/ s2 J& R" \+ ^
财务会计 Financial Accounting
. E5 @( `2 K; t6 H; Q管理会计 Management Accounting
8 R: |2 Z+ ~* c. K. W2 b" A成本会计 Cost Accounting
9 S4 u$ ~9 ~# g: Q* i+ y I( n私业会计 Private Accounting
# _+ V7 G u9 g5 V7 t) S- j公众会计 Public Accounting 7 @7 E/ x+ Y# M0 _2 u
注册会计师 CPA Certified Public Accountant # f. N7 v# H( V9 q, a6 }
国际会计准则委员会 IASC & _3 y1 m1 P; T5 r/ e& x
美国注册会计师协会 AICPA
. z% ^8 L6 r. o; S i# B财务会计准则委员会 FASB
1 ?& J5 n2 a7 E管理会计协会 IMA: Y- b' @: h: v1 ]% f
美国会计学会 AAA - o S' n1 K; s% R$ S: A% {% O
税务稽核署 IRS / G6 e5 G7 U8 I; B, F. f; h
独资企业 Proprietorship 6 `+ B2 A7 E- [ O) a4 K
合伙人企业 Partnership 1 I w z! R" m; k; A2 A1 g4 U
公司 Corporation
" a3 m- c8 a, {$ n会计目标 Accounting Objectives
. `! _/ x2 D$ z# R: U会计假设 Accounting Assumptions , o4 g9 f. W/ i q
会计要素 Accounting Elements & L( N. S @% M6 J* O
会计原则 Accounting Principles ; W' Q0 w( }8 _' d; d
会计实务过程 Accounting Procedures 3 w+ F' [) M/ T( _
财务报表 Financial Statements
K: {- e; i4 o. Z; i2 y: s财务分析Financial Analysis
; W5 K6 {7 }: o9 O) U5 I& |会计主体假设 Separate-entity Assumption
4 F7 o5 B7 m* _8 b1 l X, b货币计量假设 Unit-of-measure Assumption 0 _# _' M2 s/ I
持续经营假设 Continuity(Going-concern) Assumption
7 w" D. M. p$ U; d8 ]1 I会计分期假设 Time-period Assumption ( `$ _) Y R5 `& {/ {. q
资产 Asset
! W3 e% F8 E; K! v& Y( G7 I3 m负债 Liability
% {( M% C' \- r6 A业主权益 Owner's Equity 6 J( f4 t; g; j9 D
收入 Revenue
& h Z( w2 k9 g6 ]! r7 |4 X: T8 `费用 Expense
( N4 s! c2 _ i+ C" k, I$ O收益 Income
/ V, Y2 s; X% s/ @0 t: v亏损 Loss
/ m4 B# Y6 E8 c历史成本原则 Cost Principle 0 V8 K7 E2 n6 l- K0 ?4 t1 C* H6 D
收入实现原则 Revenue Principle
2 h$ |* Q2 E7 h0 G, V配比原则 Matching Principle ; k* B! z( R% W: }1 c! x D
全面披露原则 Full-disclosure (Reporting) Principle 6 Y+ a4 D6 z n. l1 t
客观性原则 Objective Principle $ R) P' l# g+ K3 \0 r C7 C+ X
一致性原则 Consistent Principle % E0 A9 S9 o) s) F6 ^* b
可比性原则 Comparability Principle
b4 \ ^2 N8 t( _" Q重大性原则 Materiality Principle9 V, Y$ Z3 B* i9 ]$ L. ~
稳健性原则 Conservatism Principle ' T) C- o- t; k: h6 ]: f1 o) K
权责发生制 Accrual Basis
/ k% I& |0 |5 L) R, N现金收付制 Cash Basis
6 j' @3 W q5 T$ c! a, n财务报告 Financial Report & a7 V+ I' Q) q- D
流动资产 Current assets
- g6 r4 w" M4 D. z5 n0 O流动负债 Current Liabilities
9 H L0 L9 P: ^, w3 t长期负债 Long-term Liabilities
$ ^/ P0 C( @% I, n) ~3 v; ]: z投入资本 Contributed Capital
; E" [/ q6 L }; x留存收益 Retained Earning, }2 O4 k! h- m3 h
, t# X' E: {! a5 O
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（2）会计循环
. o* k9 D1 K1 y% w会计循环 Accounting Procedure/Cycle ?, X$ Z8 s5 o9 d3 A- ]0 J+ |! K
会计信息系统 Accounting information System
& x$ V4 g7 ?' X$ k帐户 Ledger
6 c1 l* ^6 i9 l会计科目 Account
- F1 B3 E- T6 H" v3 H$ |) J( f会计分录 Journal entry
& h* v# d' w, L: ^" R8 y% |原始凭证 Source Document
4 e- v1 n# `( `日记帐 Journal
' f: W( N/ B/ a s- \总分类帐 General Ledger $ q7 h- L6 [6 C$ i6 x, W6 u/ q4 p2 i
明细分类帐 Subsidiary Ledger
: V; }8 }% x( j j试算平衡 Trial Balance
; Y7 }* H+ K8 U* c0 E: V现金收款日记帐 Cash receipt journal 9 x4 U W: U6 b1 o
现金付款日记帐 Cash disbursements journal , D8 z' L! P: u
销售日记帐 Sales Journal
+ j. W9 W$ x7 \) h/ C) N购货日记帐 Purchase Journal % S5 L$ |2 b2 t
普通日记帐 General Journal
! o) p- f# ?4 ~& d" U5 |5 G工作底稿 Worksheet
! E1 G6 r. H6 @9 [调整分录 Adjusting entries ; ^2 S/ v( d% g( Q1 ?+ Y
结帐 Closing entries
/ W9 ]8 `6 ]; y% y
6 ^& G" Q6 m l$ n. U( y----------------------------------------------------------& ~3 `8 P* I" n3 {- k
（3）现金与应收帐款
5 p7 X& L- |, [( H现金 Cash 5 p8 F8 N, z6 ?6 t/ r
银行存款 Cash in bank
N& J# M- t$ Q4 l+ d+ ~7 N库存现金 Cash in hand
# \/ z/ K) J6 C* l4 n1 A. U0 s y( N流动资产 Current assets
& i, `) R6 `) D0 P( r偿债基金 Sinking fund
0 ^$ \" F2 j/ g5 C: F, J+ M9 [定额备用金 Imprest petty cash & f* H" Z3 X1 m; P
支票 Check(cheque)
/ o& z% [: l' m7 @* [- ?银行对帐单 Bank statement + J, }9 P8 [8 f0 N% K$ Y9 o
银行存款调节表 Bank reconciliation statement
5 h- a, V% F: M5 P6 I在途存款 Outstanding deposit * m4 h6 r8 t+ H' \$ |/ _
在途支票 Outstanding check
1 d% j; i- J0 K5 a( @7 k# I( `应付凭单 Vouchers payable ; Y1 Z* s! B8 Q1 m
应收帐款 Account receivable
/ @* R/ T4 d6 N* W应收票据 Note receivable
2 a+ B9 o8 g" h+ ]2 R- \起运点交货价 F.O.B shipping point
* b" h6 @* F) O目的地交货价 F.O.B destination point
+ F! r1 E2 o- C/ A" b. ?商业折扣 Trade discount - M. n0 f5 Q( N( }3 a% L+ y0 i2 v
现金折扣 Cash discount 0 L/ I& d( a) S
销售退回及折让 Sales return and allowance & D& J3 X) w! t
坏帐费用 Bad debt expense
3 Y2 }% u: t% f d, j备抵法 Allowance method
' ~4 t6 `# k# H备抵坏帐 Bad debt allowance
7 e/ H* L* B0 e* F$ R& ]损益表法 Income statement approach ' K5 y/ g3 U* |' d) ^& ^
资产负债表法 Balance sheet approach
# w. W8 w# S; P }* c- u帐龄分析法 Aging analysis method " f4 X' Q) M9 x8 `5 c( R
直接冲销法 Direct write-off method
8 \+ R( b0 c2 p9 z: \带息票据 Interest bearing note 7 n f4 S6 V* c4 x1 M3 S( \4 ~
不带息票据 Non-interest bearing note & B! C. H$ E; J; m; G
出票人 Maker
; M, u& b; B" s# f% B; e受款人 Payee
. F1 ~( l- C" P8 Z本金 Principal
0 L; v7 s+ |/ ?8 `7 h! B# c利息率 Interest rate 2 V! E$ `0 o; p' }
到期日 Maturity date
* R) w' K: Z9 \本票 Promissory note ; x5 h6 R' O# U* _$ f
贴现 Discount 4 A+ K7 Q3 d7 d5 L0 u/ Y8 E& C
背书 Endorse
/ V- [7 x; S: ?1 _% Q) s, K8 c拒付费 Protest fee " c$ ^2 I$ m7 n/ n$ `
) v# G5 E: w+ J& n ]9 M+ q
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7 B- i" }( I* y3 E) B9 u$ b（4）存货
( R; j! C7 s! l存货 Inventory
$ S& a8 w2 R" [ q2 E商品存货 Merchandise inventory 3 d9 N) n% s$ ^; p7 h
产成品存货 Finished goods inventory
: Q0 \1 a; B! `" s在产品存货 Work in process inventory % o7 Z. d5 a+ j/ R# C- N
原材料存货 Raw materials inventory . f' B' j) W( o) K
起运地离岸价格 F.O.B shipping point 1 h7 [' B% P" w% C1 u5 `
目的地抵岸价格 F.O.B destination
* {/ n) y9 a+ Y! C* {寄销 Consignment
; L& `+ y2 t/ |) b) d# g寄销人 Consignor $ |7 h$ b. R% n
承销人 Consignee ' ^5 S( s T) ~' H
定期盘存 Periodic inventory " p5 S' R3 W9 r2 K
永续盘存 Perpetual inventory$ J8 W7 `. D" m. t9 F
购货 Purchase ; b- Z) r5 z% D: ]0 o
购货折让和折扣 Purchase allowance and discounts
) C& o0 ]8 a z$ d# h6 W存货盈余或短缺 Inventory overages and shortages
5 |9 v2 B# ^1 i- d分批认定法 Specific identification
$ |2 J2 B1 M0 q |& S加权平均法 Weighted average / ?. b; N$ E' u! C& ^7 h
先进先出法 First-in, first-out or FIFO
) A# \- e8 h- Z; ~# u后进先出法 Lost-in, first-out or LIFO & k0 ]/ R2 I6 N# i4 p
移动平均法 Moving average 3 i3 {- W5 m# u6 @* M- v1 v
成本或市价孰低法 Lower of cost or market or LCM ' f! g9 C2 v! c) r+ J+ h
市价 Market value
0 X. ^. h1 O1 l. a1 ?8 I- P重置成本 Replacement cost & U5 L9 L: l2 o2 C4 E
可变现净值 Net realizable value $ q* O: H. t' j" T5 e
上限 Upper limit 1 \2 O# E% T9 k6 s" x9 n9 x
下限 Lower limit ( O1 t' e. l7 f$ T- l2 D* r
毛利法 Gross margin method 9 b6 y+ l2 p8 j
零售价格法 Retail method 0 A: n% C8 S# l# q; v" q7 K
成本率 Cost ratio
% {) ?3 d0 W @9 ^& x" v
' ^( h& w; n1 Z9 R6 t------------------------------------------------------------
) l( B x/ ~; s" e" Z4 b（5）长期投资 : R/ g: Y# s% k, l1 z! y: u- C' y
长期投资 Long-term investment 5 g$ }7 c& V' E& d8 W9 X" K: s" ^
长期股票投资 Investment on stocks * a% f0 E7 q$ g' n- z
长期债券投资 Investment on bonds
0 I: @# ]. N& `9 Y成本法 Cost method 9 f9 B! p+ a0 T' C5 {, C0 c9 M
权益法 Equity method
. p7 f+ H. b; U: `+ `- e. L合并法 Consolidation method * k- a1 q5 N4 ]3 ~7 }
股利宣布日 Declaration date * d! s9 I2 `: E8 W2 e
股权登记日 Date of record
, X0 L) ?; A. G2 G6 j除息日 Ex-dividend date / b- ?1 g' o# q( V& k B
付息日 Payment date ! i7 F% i$ j e
债券面值 Face value, Par value
6 P/ B% N0 M9 h* h% U8 D债券折价 Discount on bonds : {. g4 z3 S& d# k4 e2 t
债券溢价 Premium on bonds
5 w! S0 [4 U/ n票面利率 Contract interest rate, stated rate " w' }! ^: q. b& m" v, E9 S
市场利率 Market interest ratio, Effective rate ; ~: l9 t4 B( N; _" ?3 ]
普通股 Common Stock
' n0 S2 |( n* }, y: r优先股 Preferred Stock 9 j. e- q( g5 E: z, B3 \
现金股利 Cash dividends
- M+ s% I4 ?; q股票股利 Stock dividends
4 e, [. u; R, z9 x j清算股利 Liquidating dividends
5 d0 w- i) E; F1 q到期日 Maturity date ! d; k: N0 o0 z' d
到期值 Maturity value - Y/ ?6 t% V. ]
直线摊销法 Straight-Line method of amortization 3 O6 s l2 I" e9 J8 p* J& F
实际利息摊销法 Effective-interest method of amortization
4 S% z/ o/ o, @
$ L% d! V6 B/ [) ? ^$ i6 B; j, Y% h---------------------------------------------------------* b- ^: G. k. V( A: K: o2 K
（6）固定资产 + n# e3 F" H- Y: ^1 P2 e2 e; A
固定资产 Plant assets or Fixed assets % `3 J2 O- } T+ z6 ]3 t
原值 Original value
! B% F) T: t) d8 ~8 s% W0 T( j4 e预计使用年限 Expected useful life 8 ^# e; a# f8 U
预计残值 Estimated residual value
8 Z, I" ]; W$ t4 K) @7 a% F折旧费用 Depreciation expense - g8 W( B' m F* b1 }
累计折旧 Accumulated depreciation
- u5 v4 d+ Q* B0 E, n8 s9 P# D帐面价值 Carrying value
! R3 ~. P C9 ]+ l6 A- b应提折旧成本 Depreciation cost
$ a4 [! u5 W# ]净值 Net value ( B( Q+ Y6 b- f& |( x8 y+ x
在建工程 Construction-in-process * O$ q* a% b# k4 F, N8 k
磨损 Wear and tear
# W+ l9 P' r( _5 o+ D, Z过时 Obsolescence
1 I+ k) N6 ?3 o( v5 @直线法 Straight-line method (SL)
, v: E+ T; V, A0 f( [工作量法 Units-of-production method (UOP)
" s/ M; |% _; ]加速折旧法 Accelerated depreciation method
I+ p$ P# T/ ~& R6 V3 g双倍余额递减法 Double-declining balance method (DDB) 9 y: V; {/ \8 c" M8 O
年数总和法 Sum-of-the-years-digits method (SYD)
, [+ @- ]0 |& B- x以旧换新 Trade in 9 ?2 Z1 z! T1 x& |
经营租赁 Operating lease , l; p3 Q* y' b$ B; }
融资租赁 Capital lease
% t6 i8 e% @, E+ f! z+ S廉价购买权 Bargain purchase option (BPO) 3 k& V2 ?( D- X
资产负债表外筹资 Off-balance-sheet financing , m. X, o' S2 Q+ \
最低租赁付款额 Minimum lease payments
x5 m2 D, S2 `8 P--------------------------------------------------------+ k( O, _6 z/ B- N8 x
（7）无形资产
/ ^8 `' Q& j7 l( k+ r; Y& Z无形资产 Intangible assets 2 n& z& R0 s( K; O/ F" I* l
专利权 Patents 6 T; B- I$ b' B) M1 H
商标权 Trademarks, Trade names & e. Q. O- \+ Z( }$ ?: d! I
著作权 Copyrights
0 L" i' Y, e, `) \; S( H6 {+ Q特许权或专营权 Franchises
: _& w& n M) k8 I/ Y商誉 Goodwill c. Q2 ?, y. W4 R& u
开办费 Organization cost
% E" A2 Y# E( `7 C租赁权 Leasehold ! B! _" f K5 K T# p+ v
摊销 Amortization # t) K; \9 f# i+ n1 o8 l
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7 U0 [0 n$ W `$ G（8）流动负债 3 x" c$ t, A3 n! r/ b" Q2 C/ o
负债 Liability L4 u2 A9 O) R1 X5 ?- v4 S
流动负债 Current liability
: r- H/ L* G( s( x应付帐款 Account payable 9 i0 O1 o$ R) b0 [. i. c
应付票据 Notes payable ; X- q1 m" Y5 m+ I! x* Z
贴现票据 Discount notes / P& i( x R: X* Y
长期负债一年内到期部分 Current maturities of long-term liabilities: W7 A8 `: C* B6 b0 g
应付股利 Dividends payable ! Q1 q4 m. q0 m! L( k
预收收益 Prepayments by customers 5 T$ @0 t' A* `# i$ S9 r/ b
存入保证金 Refundable deposits 8 x6 H2 @' ~! m0 _
应付费用 Accrual expense $ ?) P! G, M) A& r \" ~( W5 q! S
增值税 value added tax
' s% G8 y. h( q/ ^) J营业税 Business tax 1 I7 r1 S. ]1 K2 w5 r" E
应付所得税 Income tax payable
& ^. h3 H4 J! I6 \& d8 I应付奖金 Bonuses payable
, i. O4 K0 P$ t2 ~) J! \0 R产品质量担保负债 Estimated liabilities under product warranties 3 Q% `* J8 d- ^! n3 Q
赠品和兑换券 Premiums, coupons and trading stamps
/ |1 g: K4 }1 t或有事项 Contingency
1 H: t8 L7 K" P; e+ D或有负债 Contingent 3 e7 v8 [; Q0 _- Z
或有损失 Loss contingencies 3 M% s* a/ k# Z1 ?& F L4 o
或有利得 Gain contingencies
@; ?9 ^" D: o" Y3 q* X永久性差异 Permanent difference : [2 }9 C* @2 @9 ^+ }: T
时间性差异 Timing difference ) w. ?; n4 C) I- U- o% `$ w- X
应付税款法 Taxes payable method . Y% X% o! a: A' ]
纳税影响会计法 Tax effect accounting method ) B+ [% C- U- V v4 S& E7 X
递延所得税负债法 Deferred income tax liability method
_3 s* M4 m1 D! }* m7 r% E+ s4 K. ?7 X! H+ d3 l& }% w: G( [, R; q
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（9）长期负债
+ A& \& ?- O( e& c3 C* B长期负债 Long-term Liabilities - i, k# x9 B% Y# @
应付公司债券 Bonds payable
# R+ S( M9 P0 ?5 M; _$ A7 {有担保品的公司债券 Secured Bonds
' r) ]" t/ Z+ \抵押公司债券 Mortgage Bonds 9 s$ L! D9 [% |) k: E7 f
保证公司债券 Guaranteed Bonds
6 j% R: b* D( L% H信用公司债券 Debenture Bonds
1 s2 ^* x+ ~) Y, D一次还本公司债券 Term Bonds
8 O( J# X7 Z2 v8 D, {- d) c分期还本公司债券 Serial Bonds & a/ y c0 ]6 h
可转换公司债券 Convertible Bonds ) j3 A% e2 `; {8 x6 l( C: B
可赎回公司债券 Callable Bonds $ o% W2 Z( K# t2 J' h, d; _+ b
可要求公司债券 Redeemable Bonds
% Y- p2 J* j* j2 U S* W记名公司债券 Registered Bonds
" x/ s9 S6 ]0 N8 k% \) }2 k& m无记名公司债券 Coupon Bonds
6 q" H' @) C0 D/ n普通公司债券 Ordinary Bonds
" G5 t3 F6 E/ L( o& g( o收益公司债券 Income Bonds 1 q2 E! ~( f0 O3 u( [
名义利率，票面利率 Nominal rate ' ~$ I% C" c' h$ l$ s% Y
实际利率 Actual rate
& `% ~/ \; {6 n5 M3 b, D/ d$ { Z; M有效利率 Effective rate # ~3 P9 y- _4 O$ C; i
溢价 Premium
( `/ `2 y: \# y0 m* B折价 Discount
" A+ |# L+ @( n0 ~5 P面值 Par value & c$ Q+ Z5 Q! b+ j
直线法 Straight-line method , d5 W5 Y Q3 C% L% m% s: M0 P
实际利率法 Effective interest method
4 Z- r. T) I5 j1 m到期直接偿付 Repayment at maturity / C5 G+ w. `) o: N' k, W/ Y
提前偿付 Repayment at advance 5 o3 o4 C8 j* f' p
偿债基金 Sinking fund
2 c) a2 ^. j' K0 o \$ T长期应付票据 Long-term notes payable
7 X1 U7 G1 n( \! A抵押借款 Mortgage loan
: r$ U5 b6 o! O- J: s6 f5 h2 Q--------------------------------------------------$ s0 P% d9 m2 X
（10）业主权益
! ^/ s# {1 \# J9 g, k: C权益 Equity 8 R8 U) f/ t; J/ a
业主权益 Owner's equity
Y8 O p; @* x; C股东权益 Stockholder's equity
5 v9 L" P" W3 q) B( v投入资本 Contributed capital ( B. f' f- {, P6 _
缴入资本 Paid-in capital # C7 W! n% ?" C' T
股本 Capital stock
5 F8 K* V& Y* ]" h9 b资本公积 Capital surplus
& o" O2 Y* P! U. l# f5 @留存收益 Retained earnings 5 A( [+ P3 I5 E* H% v( A8 W1 t
核定股本 Authorized capital stock / ] m8 p7 H5 c* d1 _$ S
实收资本 Issued capital stock
. H9 C4 ^ b) b, [$ P4 v: S3 r* q& I3 A发行在外股本 Outstanding capital stock * W+ W0 s Q; T( A1 O% u
库藏股 Treasury stock 6 j& n0 ^" ?7 U& g, r. h
普通股 Common stock 5 h% K( F$ m' q% C0 |
优先股 Preferred stock 2 m6 t; [. G4 W7 \
累积优先股 Cumulative preferred stock ) D7 n( W' e* ]2 s$ Y: x
非累积优先股 Noncumulative preferred stock 4 e4 N1 c$ S& w
完全参加优先股 Fully participating preferred stock 0 T* W+ @; o+ S- S B* t
部分参加优先股 Partially participating preferred stock 7 o6 [, c+ N9 s; o. T0 q
非部分参加优先股 Nonpartially participating preferred stock
7 m7 q" V- D4 W7 t' x现金发行 Issuance for cash
9 n* t3 `, ?! g非现金发行 Issuance for noncash consideration ! P" \) W& D' S# V/ M) y1 Q0 V7 ~
股票的合并发行 Lump-sum sales of stock 2 [6 i& S b8 k; @: v% ^& [
发行成本 Issuance cost 7 R& S8 {+ W9 i: Z: n/ X* f4 m
成本法 Cost method
0 b' Y/ X! O! H3 s: k' _" a面值法 Par value method
! O5 v7 r8 W9 e捐赠资本 Donated capital - \* e) i$ b2 e" t2 ^* S0 O
盈余分配 Distribution of earnings . o' r9 x; h5 R* z
股利 Dividend 7 ~ l) v. ]9 O5 V9 ]2 R
股利政策 Dividend policy
, E8 z) B L% q ^' z8 b' ?; O宣布日 Date of declaration
6 B* V( g7 B8 l, C# O股权登记日 Date of record
, b5 c- [1 n& R0 N7 f除息日 Ex-dividend date $ q: `: g: m+ O* D2 D) g4 N. h
股利支付日 Date of payment
! }( _, Y4 o' f) ]: N `4 D现金股利 Cash dividend
! d3 t* k1 ^4 f0 Z9 c股票股利 Stock dividend
1 g0 C5 J/ ~3 ?& L9 x" [! ?* O) |拨款 appropriation - _# G2 |' N, {1 n# D
------------------------------------------------------------
1 ~$ T9 `& P' E/ g: Z（11）财务报表
" Y8 \- L1 K6 L$ x' d/ W财务报表 Financial Statement
* V5 I3 a! l7 X% S) `资产负债表 Balance Sheet / ^ Y! ~! t) m( l' Z7 I! J3 b
收益表 Income Statement
% s7 k7 u* |5 }4 O+ d0 G帐户式 Account form % M i$ _3 \. N. U
报告式 Report form 8 R# C+ d e6 g! w- Z) _' V
编制（报表） Prepare ( F" Q6 k; j/ @4 m
工作底稿 Worksheet
- w; k# [! T c9 ]多步式 Multi-step
! j; C% h8 Z5 z% _单步式 Single-step
# Y7 i. q/ u, z7 I3 v2 o-----------------------------------------------------------
# L( Q0 T. ~) q3 [; S) ?（12）财务状况变动表
: m3 @, v/ z( q& y: ^: O/ X财务状况变动表中的现金基础 SCFP.Cash Basis
; a* W: T6 ~/ m. z( z8 ^/ f（现金流量表） 2 x: v. U' _9 g2 t
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
& J+ b6 _2 Y% `& ^" x7 ]（资金来源与运用表） + X! J- W: h+ K& e! P P
营运资金 Working Capital
% d1 @! I* n& U* O) a. }全部资源概念 All-resources concept
% P _$ f4 t; V& T3 ]3 U" H直接交换业务 Direct exchanges
% B" {. Z3 ~. h, ^; {正常营业活动 Normal operating activities 7 C( d, i, ^+ _9 g ~
财务活动 Financing activities 6 ^ V$ c, F4 ?" w/ S7 z1 }
投资活动 Investing activities + Q9 Z z# Z* X+ F8 t
-----------------------------------------------------------0 b) I _# `7 Y& \4 }: U: D
（13）财务报表分析
- s$ F L; g% v. L+ d P* l Z财务报表分析 Analysis of financial statements
4 g0 ?! ]3 q$ j# E4 V) n+ w* z5 Z) D比较财务报表 Comparative financial statements / [- q5 C& y1 V. r$ k6 U Y% I
趋势百分比 Trend percentage
% Y4 G6 H% ^+ p$ Z5 z D( V% v比率 Ratios ; i, e) u, ]( c
普通股每股收益 Earnings per share of common stock 9 e7 [- e, p; X) T7 L0 f
股利收益率 Dividend yield ratio
+ b. G, l, T5 ~) N3 W0 r价益比 Price-earnings ratio : l7 t) `* ]& E, {$ w& }
普通股每股帐面价值 Book value per share of common stock
& c/ y2 I% x3 C0 V资本报酬率 Return on investment 9 R& }2 ?/ L2 v* }0 V2 x
总资产报酬率 Return on total asset , g- n3 [ b- m
债券收益率 Yield rate on bonds $ j" d @/ E* k9 M3 l
已获利息倍数 Number of times interest earned % m/ ?8 S# o( P8 j) t: i! h* h0 A% g
债券比率 Debt ratio
1 S' m; Z/ T8 U优先股收益率 Yield rate on preferred stock
% t# Q) r: B& N$ S7 @' \营运资本 Working Capital
( Z1 b) y0 S( g! V( K7 i周转 Turnover
, u. o0 Q4 w2 X G, f存货周转率 Inventory turnover 2 S" ?/ j4 r# H6 b
应收帐款周转率 Accounts receivable turnover
1 {) F& Q2 x% W流动比率 Current ratio
- m$ b+ K, _/ l. a3 @7 F速动比率 Quick ratio ( S/ c* _8 o6 q/ u$ L, {
酸性试验比率 Acid test ratio
: H/ a6 f; X: ]) ]------------------------------------------------------------ ! g. e% Z$ I' p5 O% U1 w, Y
% ? D: E/ U( }（14）合并财务报表
( s9 A' q, M) n2 v3 B- k* E合并财务报表 Consolidated financial statements ! d9 p7 T# m1 ~, Z5 c
吸收合并 Merger 5 h2 V/ P L: @: R3 ?4 k
创立合并 Consolidation
9 ?0 M% f# i Y" F控股公司 Parent company " ?$ k; j$ x4 e2 D1 c
附属公司 Subsidiary company
8 }0 l- B1 ~) A2 A8 B) V- k少数股权 Minority interest
}) l$ h3 }: ~. a3 f8 X9 f权益联营合并 Pooling of interest
2 \& b& \$ b: @9 O' E0 C7 h# N购买合并 Combination by purchase 2 {$ F0 D# W& {& g8 K/ c/ O
权益法 Equity method 9 F9 g2 d( A$ [( |
成本法 Cost method 9 S5 Q; O* T7 ~5 N
7 X+ m6 D% ^! X( x- }------------------------------------------------------------& ]0 Y: k: E# c* y: z4 A
（15）物价变动中的会计计量 , U. b e l% e" Z7 L B: b1 I7 {
物价变动之会计 Price-level changes accounting
- \7 a, r/ o9 q4 [( v2 K一般物价水平会计 General price-level accounting 2 U; O/ A/ l# y, W6 e7 `6 r
货币购买力会计 Purchasing-power accounting
' b' s* m( ]- q/ O2 q( s# [统一币值会计 Constant dollar accounting
5 `; @- x! q8 Q7 }5 j% S历史成本 Historical cost ' N' v$ u4 o5 y' L8 w5 ]4 e7 i
现行价值会计 Current value accounting
: n' x6 r( C* M现行成本 Current cost
# z# d/ _5 k& D& e* W- a4 Q重置成本 Replacement cost
! a( R. ?$ d5 G) F' U$ w( b7 ~物价指数 Price-level index ' F* K' p( C' V" i
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
7 P* V; N" ~* _7 _0 F2 s% J1 A消费物价指数 Consumer price index (or CPI) 4 V7 x, b* A8 c9 H6 A& r
批发物价指数 Wholesale price index 4 }5 v$ G* v% x5 Z& s# e( D5 f
货币性资产 Monetary assets 4 R! a( ^. u8 u# A
货币性负债 Monetary liabilities ' v' S; f. [# L7 U8 r, X. r
货币购买力损益 Purchasing-power gains or losses
8 K5 Z$ S3 ~9 z) x% x资产持有损益 Holding gains or losses
4 Q/ i: H2 `/ Q* K- X# Y未实现的资产持有损益 Unrealized holding gains or losses 1 G: ?, k: l$ t0 C) f+ _" ?
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
