 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 , J+ B0 J. l5 N
会计 accounting # V& Q" E2 L& B* v
决策人 Decision Maker ( d& g) c3 ~& v& X
投资人 Investor
; I! w7 B0 \" W$ d+ t B) Q9 V% k股东 Shareholder
, D- i" {! C d. l y债权人 Creditor # g4 g- i ?$ O4 x% G
财务会计 Financial Accounting # U9 }2 ]+ Y0 ?+ ^
管理会计 Management Accounting 8 q$ m5 |- U n5 K, V- A
成本会计 Cost Accounting # P6 r% B6 ~- D
私业会计 Private Accounting
/ i4 u' u2 T& x% O% \3 I4 m公众会计 Public Accounting
+ |/ i& @! O S- G" c; }! f注册会计师 CPA Certified Public Accountant
# I l/ X+ J. S国际会计准则委员会 IASC / R: I7 n1 M+ D; X1 ~) R7 E
美国注册会计师协会 AICPA
6 [# t2 ]/ U2 Q* [5 Y% b" d6 u财务会计准则委员会 FASB ! Y" l3 `, ~& T8 C {' F
管理会计协会 IMA3 |' s1 r& f" a( d6 C
美国会计学会 AAA 5 Z, u5 C% |# \; i% K+ g, k ^- r
税务稽核署 IRS
/ |' B3 d2 `2 b2 X/ l7 \独资企业 Proprietorship
D5 w9 ]0 W W9 u4 Z3 Q合伙人企业 Partnership ) o2 S1 z4 u! Q- Y
公司 Corporation
h( A9 `# g& o7 F# ?9 v会计目标 Accounting Objectives
6 K7 ~0 V) ~5 w. d5 B2 z% V会计假设 Accounting Assumptions Q6 K9 c9 ?. l3 D
会计要素 Accounting Elements & d- H H, N3 p( ]% N
会计原则 Accounting Principles
4 H- C+ b- C6 r @3 ^, E9 Q: U" K会计实务过程 Accounting Procedures
# G% m& F, X3 w( T a6 [财务报表 Financial Statements 6 a) ?4 N# T' I- h) u; z9 a
财务分析Financial Analysis
" |0 D% I$ c( F会计主体假设 Separate-entity Assumption
* F! r, T$ I3 x4 Z货币计量假设 Unit-of-measure Assumption
+ ]( a( w/ t) j% A1 } h持续经营假设 Continuity(Going-concern) Assumption 7 p- ?2 ~5 i# m; u/ Y% c
会计分期假设 Time-period Assumption
+ K2 {& T( e1 _0 L3 _) P# |% m资产 Asset ' z. q: [0 `; _! h
负债 Liability
* h7 a/ x- R" Q: l4 m业主权益 Owner's Equity 6 m d& D' O. P- p e3 [2 h
收入 Revenue 9 b" D! ^/ ]- W L( L9 w4 \% h- _
费用 Expense
7 i; g; R9 R; t: b5 T6 y收益 Income ! I$ I9 _' A4 {6 d$ N$ T
亏损 Loss
. D) _0 Q* j p9 L历史成本原则 Cost Principle / ^ M) K- s$ E; `# f* z
收入实现原则 Revenue Principle 1 c# m% n8 T, m4 f- ?# b
配比原则 Matching Principle ) u. i0 e, x6 i. w4 P+ {
全面披露原则 Full-disclosure (Reporting) Principle
8 n" ]0 h: T1 s客观性原则 Objective Principle 9 `2 @: D. ?! R9 g
一致性原则 Consistent Principle
9 v% A7 H+ m8 p% n5 n可比性原则 Comparability Principle ( u! g( k5 A* _
重大性原则 Materiality Principle# n+ r8 X. R8 x6 _* m( k
稳健性原则 Conservatism Principle & A+ U: U8 D# ^0 T& }% @
权责发生制 Accrual Basis 5 \' n/ U+ K! ~* L; i
现金收付制 Cash Basis % {5 R/ R# @: [% b% `
财务报告 Financial Report
4 w a0 v1 a+ {( m0 ^2 y流动资产 Current assets
- H& w" W" E' j* U8 f流动负债 Current Liabilities 3 o; v8 \4 ^) A& f$ i0 Q
长期负债 Long-term Liabilities 8 ]. h2 i1 i$ c2 u" W+ e9 Y
投入资本 Contributed Capital
% [: [' {( y2 D8 L V留存收益 Retained Earning" t; [, V f2 W0 F: V' ^) S8 {
: @$ Y% ^" I! f# y2 [, c+ y9 |+ ]) W9 {------------------------------------------------------------* \4 _& |- n; e8 d
（2）会计循环 3 e4 S X' Z8 H' i0 E( E
会计循环 Accounting Procedure/Cycle ( H* l' L( A5 Y
会计信息系统 Accounting information System % p3 V" ~7 n! V5 `
帐户 Ledger
. A2 ~- [' o+ _% s' N! ^9 R7 H会计科目 Account
/ g& ]/ ^7 w# @会计分录 Journal entry 4 a1 I; B. a8 m; t0 ]3 [9 N
原始凭证 Source Document , Y) E- C! {9 E6 }, N
日记帐 Journal ! }6 |6 W7 p+ }# H
总分类帐 General Ledger
4 A3 M$ T: a2 j4 F4 b7 {7 O$ o* k明细分类帐 Subsidiary Ledger
, G" v8 r( B5 c' O+ z& {' t试算平衡 Trial Balance ! j# D/ i4 y6 E* W9 B
现金收款日记帐 Cash receipt journal
+ q7 B ^ ^% H9 X2 D1 J* y现金付款日记帐 Cash disbursements journal
+ G6 j# f$ S" \4 L! |9 `销售日记帐 Sales Journal 6 x. S- @ H& W" {- X9 [
购货日记帐 Purchase Journal ; n% p/ n( L# |: I0 G8 i# y* H
普通日记帐 General Journal
2 z% D( p% v5 v* L( d2 O* j工作底稿 Worksheet : ^* u' _+ Q+ i9 s7 [
调整分录 Adjusting entries
4 d7 P$ g0 _: a# E$ ~结帐 Closing entries
8 s9 e( [6 Y4 [
q3 m7 j8 Z! Z' a- D- l----------------------------------------------------------! y8 \/ ^; T9 G
（3）现金与应收帐款
; O* P/ g0 B8 y1 ~9 w! D8 s现金 Cash
3 ]7 O- p) K8 I8 o- R银行存款 Cash in bank % B% _' T2 |$ E& |
库存现金 Cash in hand
: p; G) @5 _+ `流动资产 Current assets 6 R- y9 A* m' u" E U
偿债基金 Sinking fund
/ N6 {$ J3 o9 V! x1 N定额备用金 Imprest petty cash 0 c: D: o# j% n/ C
支票 Check(cheque)
2 p g6 M# l! g2 |/ q* f% o$ W银行对帐单 Bank statement
% X# O+ R2 b$ q银行存款调节表 Bank reconciliation statement
2 Y& F5 u+ m4 y5 M在途存款 Outstanding deposit
0 M4 r8 b/ A9 e* A) ]; O8 o在途支票 Outstanding check 2 d4 q6 t( b% [) s& _
应付凭单 Vouchers payable
5 }- z% y0 M" X9 V应收帐款 Account receivable # n% ]2 T, ? ~) n4 V$ g0 v5 T
应收票据 Note receivable
6 b$ J% ]7 S& g) Q起运点交货价 F.O.B shipping point 2 }4 _; W1 T8 i+ ]! t4 }
目的地交货价 F.O.B destination point 1 J+ a; l" ]& R
商业折扣 Trade discount 9 f. N: R7 E: n* _) ^
现金折扣 Cash discount
, H" }$ \2 b: f+ ?" T& R( Z) y销售退回及折让 Sales return and allowance 2 M% C8 a* @5 P+ Q2 b9 {
坏帐费用 Bad debt expense
5 O0 B1 ?: s) {备抵法 Allowance method 8 c5 I. R4 ?9 _ I; y9 i3 i
备抵坏帐 Bad debt allowance . l0 o8 ~: s( R" `5 L
损益表法 Income statement approach
' X7 X2 F' Z2 ?, h资产负债表法 Balance sheet approach
/ x/ j, N! _% D( v @2 O3 k; O帐龄分析法 Aging analysis method 2 G+ d! `% n; L( x& g/ d' t; G; |
直接冲销法 Direct write-off method
$ n/ Z6 ~5 N1 D O" l6 K9 e带息票据 Interest bearing note 3 V* i1 W, c* r( j, S
不带息票据 Non-interest bearing note 5 u( u! j8 p. t( A
出票人 Maker . }" O4 e+ c7 Z4 s
受款人 Payee
8 W8 M. a: G& Z) Y# X4 p& i; {本金 Principal ; r+ p" R( s1 B2 V
利息率 Interest rate
* f$ ]) V3 ^+ c$ f2 u到期日 Maturity date 6 m- d. [/ J' D" Y6 |$ e# p# f
本票 Promissory note ! ]8 M% }' j1 c; R+ v8 t3 B
贴现 Discount
" }/ H" I4 n) p) N1 K6 R% \, D% S背书 Endorse
. }( F- n/ \- P* { t拒付费 Protest fee
/ G/ b- h) I2 \ n$ T
) Y6 z: e1 M) b. s------------------------------------------------------------
3 X+ S( B7 } H$ W（4）存货 : O _& B- p8 O, Y( S( q* l
存货 Inventory
& E5 Y. a. D% Q) P) m8 O. Y1 l- [商品存货 Merchandise inventory + I# }) c8 V" |# P7 {8 Y$ n
产成品存货 Finished goods inventory 4 @4 |, X! n# Y# }5 }# n
在产品存货 Work in process inventory
/ T l: m% S' v' u6 u8 C% W3 e4 \原材料存货 Raw materials inventory 8 r9 y1 x. }6 w( s
起运地离岸价格 F.O.B shipping point # N! V# `% ~! L: L" m
目的地抵岸价格 F.O.B destination 1 i! R8 e5 Z0 C& u# ^. O
寄销 Consignment
* T% U6 g" z5 l& W I1 @寄销人 Consignor
' k9 t" n6 m, B: G! \, T+ f5 O承销人 Consignee
( f# S6 a7 X; J; o/ [- k定期盘存 Periodic inventory
' t |* H( \+ a8 g2 T# f/ Z3 ?/ B2 \永续盘存 Perpetual inventory
" w, X; S1 P5 s7 O2 _购货 Purchase
2 } h0 ]0 S% f; y3 p/ X购货折让和折扣 Purchase allowance and discounts
% q4 k: |/ ]+ }1 n+ ^ T存货盈余或短缺 Inventory overages and shortages & r+ K3 H/ c/ X, [0 E; B( j/ J
分批认定法 Specific identification
6 x/ H8 \" K: B. Y加权平均法 Weighted average
T {5 a7 j$ L; B0 u1 u先进先出法 First-in, first-out or FIFO ( W/ m! O& ~, A) B% O6 Q
后进先出法 Lost-in, first-out or LIFO 8 h* m; L. y: A" I7 E( ]
移动平均法 Moving average
7 C& l0 \# e9 {* v) p- N; \成本或市价孰低法 Lower of cost or market or LCM $ w/ g% Y, W. r, p4 @, k
市价 Market value ) |% [- H$ S' I+ u0 a1 I6 t7 i2 y) B
重置成本 Replacement cost
$ Y: Q8 ~& F6 T8 ?! J可变现净值 Net realizable value
- U4 Z- c' F& x0 T) i( s上限 Upper limit
7 Y5 R5 ?' q, `( I* i下限 Lower limit
7 d) v- R4 Q3 x# P3 l毛利法 Gross margin method
$ M( R6 f3 y: V! o- ]% C零售价格法 Retail method ; L" d2 |. Z6 x8 v. L- q4 ?# ]
成本率 Cost ratio
/ b, H1 \5 j# Q6 m: i3 _8 Q" ~& ~9 I$ }7 f( X. _3 |; I! {$ T+ V; `5 [3 v
------------------------------------------------------------
" |6 x6 n) i. L9 f( M( ~0 a（5）长期投资 3 O& @1 [: V) i
长期投资 Long-term investment * j! i* D5 F! D) B; y/ ^4 i$ P
长期股票投资 Investment on stocks " G6 d: _7 P8 Q# Y( e5 o( X7 a+ x% Z
长期债券投资 Investment on bonds
( F0 G( G/ A ]成本法 Cost method
( b' W" \6 F! d( O9 E3 _权益法 Equity method * ^* Q5 M' X, B- ^' q+ }& F& s8 v
合并法 Consolidation method
# z3 A6 C+ D9 N! W' b. O v; w股利宣布日 Declaration date
V5 {& Z+ W6 o3 M$ h' @股权登记日 Date of record + Z* @$ N7 @, b# U. K
除息日 Ex-dividend date
- Z q; ~# B4 j# K2 e& i' w付息日 Payment date / r% f# b. L) S5 C- [0 _: E
债券面值 Face value, Par value ) Y; q8 O- t2 J* G
债券折价 Discount on bonds
3 [$ U" t/ w$ O* R% a, \债券溢价 Premium on bonds 6 F7 u8 t/ m5 l& ~( c# L1 O) c
票面利率 Contract interest rate, stated rate 3 a+ I( V c$ }' a
市场利率 Market interest ratio, Effective rate
7 [- r' w% R7 S( P$ V普通股 Common Stock
; [5 z# h C6 {3 J& f5 N0 E% q. j3 w优先股 Preferred Stock 9 r7 W! f) I& w" T$ ]
现金股利 Cash dividends 8 f. g) U! t8 X; {" m5 l
股票股利 Stock dividends
; x8 t/ }" P. ~清算股利 Liquidating dividends & x O; s$ A* ]1 R2 ~
到期日 Maturity date % o: S% C( `; H; x# H, Y* i4 O
到期值 Maturity value
- I. n1 p! ?7 j! X* O4 M7 t" A直线摊销法 Straight-Line method of amortization 2 [9 ^) C/ s! s ?& K
实际利息摊销法 Effective-interest method of amortization
7 t% ^' f% U }) \7 @( p* c) t
--------------------------------------------------------- G% e$ [3 T/ X, i! q1 o9 m
（6）固定资产 3 S% I* F( ~. M0 _, Q+ q
固定资产 Plant assets or Fixed assets " {5 J8 ~: ~! g- d& |- ]/ Q
原值 Original value
5 G* n* Z# x% l1 h: d预计使用年限 Expected useful life
- ?. h; I5 o8 e( |. k" }0 {预计残值 Estimated residual value ) ?6 p0 J/ y. @: r6 J
折旧费用 Depreciation expense
% o- z" `) w& ^, f$ P) B, o累计折旧 Accumulated depreciation / N q; \, a L1 ?0 f: P
帐面价值 Carrying value
, o6 e7 n( ?1 w4 |& ^8 W应提折旧成本 Depreciation cost I# U% u( s, j. h0 q
净值 Net value - f- c% @& Q2 b C! v0 x" P3 m
在建工程 Construction-in-process # t* k& {, d* k! ?
磨损 Wear and tear 5 N$ r7 o4 B a; U; U; ]9 F. r
过时 Obsolescence
6 J8 v* s$ y+ c7 h }% P+ y2 e3 X! J直线法 Straight-line method (SL)
+ h. l2 R% j* s! n3 t# k& q工作量法 Units-of-production method (UOP) ' {5 p1 `2 [0 u6 A" {- ^
加速折旧法 Accelerated depreciation method ) W% W( R6 X6 K$ B; w# H4 M
双倍余额递减法 Double-declining balance method (DDB)
8 l: C+ n/ J/ Z! |9 @. M0 |年数总和法 Sum-of-the-years-digits method (SYD)
, `' c! r: _1 v; |$ }以旧换新 Trade in
% @$ I- e: o7 v- j* h经营租赁 Operating lease
( Z* m5 ~( m3 Y) d: f融资租赁 Capital lease
) h: ~" p: C3 p9 X( |- d7 l4 F, n廉价购买权 Bargain purchase option (BPO)
0 w) `) W5 W( t# `; [5 D1 a. x资产负债表外筹资 Off-balance-sheet financing
. {& {9 J( r1 z1 `: }" P+ A4 W& |8 q! v最低租赁付款额 Minimum lease payments
4 t. I* Q, s: M' m--------------------------------------------------------" g! f% V/ O. ^* } m+ x4 Y5 s
（7）无形资产
# M7 v" N6 U8 v" h* ?8 m( Y" V3 o无形资产 Intangible assets 2 r1 V2 M8 n7 y* \. c; k# t7 i
专利权 Patents 9 B1 n4 e+ g1 S. A
商标权 Trademarks, Trade names / |$ a6 n- M, m9 l
著作权 Copyrights
! N0 a# G6 P$ w特许权或专营权 Franchises ) b4 s$ ` h0 `6 u7 t! Q# p+ z
商誉 Goodwill 2 G) W1 L. D# ~
开办费 Organization cost 5 A, ?" ]; F" o2 h" s
租赁权 Leasehold
) m0 K, j8 Z5 t+ O1 l9 g9 d! V7 O摊销 Amortization
. [+ v( x* O1 T) }1 Q5 X/ m--------------------------------------------------------
# C& d% _3 M, N% h9 a4 a# R（8）流动负债 + J/ M4 v p6 r3 U8 f- p g
负债 Liability ( n6 c5 F- f5 o# Z
流动负债 Current liability
# J6 J7 g+ x* I$ K1 B- |应付帐款 Account payable
9 @" {9 u1 g9 @# m+ ]应付票据 Notes payable " }$ Q: M) ~% P/ {( C
贴现票据 Discount notes
' M) R$ ]4 c0 `. t. `长期负债一年内到期部分 Current maturities of long-term liabilities
8 E9 @+ e( Z- @( y2 s应付股利 Dividends payable
9 o# j6 o$ u# \! S预收收益 Prepayments by customers / n+ w1 f# |+ C4 |- T
存入保证金 Refundable deposits 6 B4 M: Q7 s8 O/ p
应付费用 Accrual expense . h5 ]1 `( A3 {. H2 E$ j
增值税 value added tax # g" q8 n+ t' b A T
营业税 Business tax 8 j- ?% A/ `" j. B1 p5 K* h1 n& a; k
应付所得税 Income tax payable
8 \1 B& Z8 J1 ? j- G/ ?应付奖金 Bonuses payable * c4 b% m4 V8 i
产品质量担保负债 Estimated liabilities under product warranties ( z5 w' L' K4 Z7 d" _/ Z* i6 @
赠品和兑换券 Premiums, coupons and trading stamps : q5 x. E7 D4 t0 g% C5 P+ R
或有事项 Contingency : B+ y; L: B. b# D
或有负债 Contingent 4 S: }5 o' D% n l7 e
或有损失 Loss contingencies + {6 `; N0 {- ]$ K; B
或有利得 Gain contingencies ' X4 |9 ]. [3 ? y
永久性差异 Permanent difference
7 ~* k: d+ a, k时间性差异 Timing difference 8 T7 `, p W9 B2 A d
应付税款法 Taxes payable method 7 }8 @/ F d) C) Q1 q
纳税影响会计法 Tax effect accounting method 3 ~* c- m, V& S" x# r- z& N# d" B0 g
递延所得税负债法 Deferred income tax liability method , H. h; ]0 f. X) {! R* }' x! i
3 A# ?' I0 }! n1 O------------------------------------------------------------3 v( l7 M8 B0 R1 a7 B( G' G' \" y# b; ?
（9）长期负债
, Z, d* L- K# m! {4 u# M0 Q长期负债 Long-term Liabilities 3 y/ g& @& g% @: F+ C3 H% R
应付公司债券 Bonds payable
2 o" Y* l$ p2 a1 ^有担保品的公司债券 Secured Bonds
, X1 W/ R$ m0 h: M抵押公司债券 Mortgage Bonds
$ S" R- D* ^/ K+ o/ z保证公司债券 Guaranteed Bonds 9 O8 e! ]2 V6 {, N9 U" X1 c' l
信用公司债券 Debenture Bonds
9 n6 D7 X. l7 e* O一次还本公司债券 Term Bonds
" z3 t3 s# M5 a' @& [2 W0 f8 O分期还本公司债券 Serial Bonds
" _) N2 t9 {" Y2 M可转换公司债券 Convertible Bonds
# a* A: {4 i5 l- K; i可赎回公司债券 Callable Bonds
+ B1 Y% O! V: D8 E; C可要求公司债券 Redeemable Bonds - H* `8 f4 [/ ?% ? b
记名公司债券 Registered Bonds
9 r5 B- ]. {& ^5 Z) Y( S无记名公司债券 Coupon Bonds 7 L' W) e; N. e- [& F
普通公司债券 Ordinary Bonds
$ b! u5 ?$ ?+ G收益公司债券 Income Bonds 1 o$ P. W1 Z$ o2 e
名义利率，票面利率 Nominal rate 5 b& M* s% Z2 X% K! @
实际利率 Actual rate
) z! x' L4 i& W) e1 F- }有效利率 Effective rate 2 K" J8 u0 h1 Z6 X+ \ S# z
溢价 Premium
: f7 a* w0 `# g$ g* T c9 {5 o折价 Discount
: D! {3 {* \# m2 _+ Q4 {4 D面值 Par value
% f" Y0 o4 ~4 [% Q, Q1 d% t6 Z直线法 Straight-line method 6 _5 |+ ~# C# X% A g
实际利率法 Effective interest method
1 r2 c r( G7 h+ D% |到期直接偿付 Repayment at maturity $ ^. w9 k4 [" _# P) n# b6 ~, ^
提前偿付 Repayment at advance
* y, l/ m9 M$ A2 H& c偿债基金 Sinking fund
9 F5 w5 [: K7 m长期应付票据 Long-term notes payable
9 O& L; N$ A, N/ ^) `; E$ g% W抵押借款 Mortgage loan
) Q% ] ~. U/ Z--------------------------------------------------
% G T/ d# u9 [# T; Y（10）业主权益
$ G$ {5 E% J1 J; ]权益 Equity 6 ?6 N5 Q: [8 A3 W4 X
业主权益 Owner's equity
( N4 S5 \% @6 K* `' d9 S( W股东权益 Stockholder's equity
- ]/ X( [- n }; g. L投入资本 Contributed capital + g X1 {3 v3 E& r9 \
缴入资本 Paid-in capital 2 O5 U1 d4 h" o+ z. @! z
股本 Capital stock
3 ~/ _) o3 U! C8 z( w3 a6 x% g0 f资本公积 Capital surplus - [) h0 }! o* Q6 r/ V b2 ~
留存收益 Retained earnings ; M3 G! V) }. q0 G
核定股本 Authorized capital stock 4 _$ a- \1 Y1 U
实收资本 Issued capital stock
8 G) \/ `: n- f% h4 R$ }发行在外股本 Outstanding capital stock 3 e7 h7 ^4 K' d2 l" c0 b+ q
库藏股 Treasury stock 4 U/ K$ J% P9 f7 y: D
普通股 Common stock
" S+ P2 g1 X; p优先股 Preferred stock
% U" \( ]0 U% w& B累积优先股 Cumulative preferred stock
/ y- E2 U" b3 s* s. d非累积优先股 Noncumulative preferred stock + x5 e4 P% [2 F+ t* d, O; `
完全参加优先股 Fully participating preferred stock 8 ?/ I+ j, g7 r- F, z/ R
部分参加优先股 Partially participating preferred stock
6 C+ x% x2 Z# n4 y6 w非部分参加优先股 Nonpartially participating preferred stock 3 y. |( u! V; G( {
现金发行 Issuance for cash
$ t; g+ R7 y* J' ~非现金发行 Issuance for noncash consideration
. V/ T, O% Z/ X股票的合并发行 Lump-sum sales of stock
) O, B/ D2 {( j8 V, \7 o' }$ |1 Z发行成本 Issuance cost 5 X8 U/ F+ y0 H$ r, O
成本法 Cost method
5 I% n( H: f& z% _" R3 s面值法 Par value method
2 i$ l4 z# m& y捐赠资本 Donated capital
! u! x( G* F" ]4 V: r( G/ s% \盈余分配 Distribution of earnings ' |( ?6 M M% O. a4 i w( s8 {& R" v
股利 Dividend Z* D% O! _+ [0 I [
股利政策 Dividend policy ! s H' y: g. A$ I0 Q1 `/ m `
宣布日 Date of declaration " Q0 S4 C, u9 S- J$ m V
股权登记日 Date of record
+ f* f. p. v, Y! ~除息日 Ex-dividend date 8 B+ X% U5 [2 N( x* y
股利支付日 Date of payment
3 N, U! a) H. o. r现金股利 Cash dividend 1 Y, _8 {0 o5 P; G. l
股票股利 Stock dividend ' v7 ^" Z4 G! I2 o9 I
拨款 appropriation
- F n! V; W9 G% h------------------------------------------------------------
. d8 [7 I) O6 e' h（11）财务报表
* Y! F' D9 ~9 B财务报表 Financial Statement
0 ^2 y1 r1 \/ Q1 t( V资产负债表 Balance Sheet
+ I+ y' M6 X1 K/ K, S( |0 j收益表 Income Statement " W' G) G6 T2 b# \! ?
帐户式 Account form * ?. N* n, T+ d5 t; \4 i# w
报告式 Report form " K3 m) f# F# ^6 q: g8 [
编制（报表） Prepare
- ]/ O8 G; E/ \- O9 t3 n工作底稿 Worksheet
/ K3 P6 Y+ H' r多步式 Multi-step : a& p9 H& |/ W+ j8 }0 p
单步式 Single-step
3 `6 j& U" ^3 U9 |, v. r3 f-----------------------------------------------------------
2 m2 f, c, ?* g" e! h9 d（12）财务状况变动表
5 {' H$ |8 a& {# i# n" D财务状况变动表中的现金基础 SCFP.Cash Basis ) w7 O+ d: R! L4 U! N
（现金流量表）
) m, q+ ~- O' q. J/ X" L3 s0 v+ ?财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
' @3 E4 l4 z B+ p（资金来源与运用表） 6 k; c. U: \+ P6 g8 r" K
营运资金 Working Capital 8 E. l$ r1 L- q. \4 l0 Q# p
全部资源概念 All-resources concept
; [' ~" j7 K% v/ @! |直接交换业务 Direct exchanges 0 N* v" ~8 m; w6 C$ N, ^
正常营业活动 Normal operating activities
( @1 D4 [! K* {# A' z财务活动 Financing activities
% B5 q' |$ ]) D0 c% n9 d2 d: z投资活动 Investing activities
! M9 u/ X C7 U2 v-----------------------------------------------------------9 k4 o. \: g: h: q
（13）财务报表分析 x% o* Q! ?9 T% Y* n9 c
财务报表分析 Analysis of financial statements
5 P( I+ |; K$ i% C5 i比较财务报表 Comparative financial statements
/ I0 M9 D" C$ m. `趋势百分比 Trend percentage
l* F( w, [+ }+ O比率 Ratios
- ]# Q6 a* ?- U普通股每股收益 Earnings per share of common stock
5 t' Y5 ?3 V" e8 L8 z# v股利收益率 Dividend yield ratio o0 W$ u( P* f% M- c7 z% r J# W% I3 I
价益比 Price-earnings ratio & S& ~: q) u. R) h, Y- Y8 ]: m
普通股每股帐面价值 Book value per share of common stock
% _9 y- y) `" W6 c资本报酬率 Return on investment
% B: ?' N4 C! j) ~, o* R总资产报酬率 Return on total asset ( O6 t3 ~8 [& _/ Z
债券收益率 Yield rate on bonds
; ]& X6 C1 I$ C! h- Q: E已获利息倍数 Number of times interest earned / O% H9 i- S/ B7 V# w1 i3 p* U! N
债券比率 Debt ratio
5 e+ P, r% S \; k优先股收益率 Yield rate on preferred stock - o) t" t; u% s s$ F
营运资本 Working Capital
! j; j9 S! o w4 s3 Q$ E8 j周转 Turnover
" f! I3 I+ V' n3 J存货周转率 Inventory turnover
% f; X% D) E5 r- Y% C) q应收帐款周转率 Accounts receivable turnover 1 q* x$ p1 l5 V& T
流动比率 Current ratio 9 u! E# p- q. t
速动比率 Quick ratio $ q% a% Z( v$ _8 a+ H6 t( _+ ]( _0 J
酸性试验比率 Acid test ratio; @& {% N9 _: w' G* u
------------------------------------------------------------
8 e, U) p% E/ @5 g9 ]3 M6 u) [+ S* z) H+ @" o2 R% ^
（14）合并财务报表 " C( U1 G6 f) y, N* N( F
合并财务报表 Consolidated financial statements " d, \/ f/ k: g6 F
吸收合并 Merger
! }/ F1 D& \7 o5 j) ]( F/ i创立合并 Consolidation 2 e7 S k* D, D6 d5 |( m+ a
控股公司 Parent company 3 h' _" Z$ f: u. E- H5 P5 t
附属公司 Subsidiary company
- K# `$ s/ Y. p& m7 y: X* U9 n少数股权 Minority interest
# y& n3 [! w; @* D# g: R权益联营合并 Pooling of interest
5 f l/ i# O) Y2 e9 }- X; W) E0 J购买合并 Combination by purchase
/ y' w1 Q! J; I2 _8 I( B权益法 Equity method 5 u8 M" Y, A+ j$ ~7 V
成本法 Cost method
( s7 \7 y, y. C0 d) a4 D- E7 C Q, s+ O+ o; d' {, K+ {
------------------------------------------------------------& i0 M- r- d% b2 }5 T
（15）物价变动中的会计计量
* D! |4 _& M5 d* E物价变动之会计 Price-level changes accounting , h" j& n2 O1 O% o$ m
一般物价水平会计 General price-level accounting
' g w: q$ ~4 A! I' U, G( q货币购买力会计 Purchasing-power accounting
6 E* f* |+ L* g' E2 V统一币值会计 Constant dollar accounting
9 J4 p8 |7 Y8 a: n! _! \ w5 n" o历史成本 Historical cost
8 n) ~ k Y @) X% C9 a3 {9 y现行价值会计 Current value accounting . H7 K7 V1 \6 z9 E
现行成本 Current cost
+ O5 L0 P8 r/ l; f) N+ s& m重置成本 Replacement cost
5 E. A4 M; d8 e. u5 G3 \1 m物价指数 Price-level index 9 {. w) O; ~/ d, b
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
3 g" M3 U. e0 C消费物价指数 Consumer price index (or CPI) 6 x3 u# ]! Y( D1 j) Y
批发物价指数 Wholesale price index ( C8 m% W) V* h' w% Z
货币性资产 Monetary assets
8 M1 ^* A" |% y+ u$ F5 Q: d货币性负债 Monetary liabilities
/ X8 D' C. r6 ]0 V* e# P! H货币购买力损益 Purchasing-power gains or losses - k" K" u. u- G! T+ u+ I3 g# F# f
资产持有损益 Holding gains or losses
/ k( d9 s+ d# F. \0 Q+ h未实现的资产持有损益 Unrealized holding gains or losses . y) l' w) I* v3 J. b% p
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
