 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 $ \3 u; M9 l$ Z" a: m
会计 accounting i1 S) f- C: p/ y$ y
决策人 Decision Maker
3 z9 ]. B% I3 C. i% M" g6 B( q6 S投资人 Investor
/ v: O) I6 w5 V6 z; R2 R& F股东 Shareholder ; U* C2 p+ B' A& @, [# d
债权人 Creditor
4 X" e$ f; z" E1 j5 G" v7 w" X4 y- H财务会计 Financial Accounting 7 A/ s4 R$ C9 O( ~* u
管理会计 Management Accounting
) a/ V! |1 `' [# T( f成本会计 Cost Accounting
. A$ B. ]) n& \/ h1 w V私业会计 Private Accounting 0 K9 i) e/ j ~" ?: [& _1 S
公众会计 Public Accounting
. g Y- P+ r) p" Q注册会计师 CPA Certified Public Accountant
8 c7 x5 t9 ]" X3 _% Z国际会计准则委员会 IASC
) T: f8 S4 D' b美国注册会计师协会 AICPA # ?8 a( ~: Q. z8 |" m& g
财务会计准则委员会 FASB 5 I/ v' ~2 ?6 o/ Q9 U
管理会计协会 IMA
" \5 h- z: n5 [ ^美国会计学会 AAA
. {. @& M( g! R" ~& H8 p$ X税务稽核署 IRS
+ z* W9 c1 T h- g1 h独资企业 Proprietorship
n# B! a; e2 H; W$ N$ X合伙人企业 Partnership ; ?, P" q) H7 H& ?3 [
公司 Corporation 9 _7 ]7 G5 _* c0 U' c: F
会计目标 Accounting Objectives * j3 B2 s- r7 _, J& S
会计假设 Accounting Assumptions
# y/ k- ?( N+ ?/ ]. D3 \会计要素 Accounting Elements
" W9 Z8 P8 b& y: B% v会计原则 Accounting Principles , `- ]; H `# B4 p( c
会计实务过程 Accounting Procedures
+ ^6 s4 `# j6 m7 `) ]财务报表 Financial Statements
; n4 m. e6 N2 H& S) h# V3 j2 e. O财务分析Financial Analysis
' c1 C7 ], R) E) m8 Z% ?$ f; E# i会计主体假设 Separate-entity Assumption 8 x3 q0 {- h0 w1 r
货币计量假设 Unit-of-measure Assumption ; G3 E3 K5 U2 D* b; {
持续经营假设 Continuity(Going-concern) Assumption
# g! r$ H7 N t& H( o) O9 C; ^9 h会计分期假设 Time-period Assumption * J& t) g3 T, O4 l1 {. \
资产 Asset
" o* R! U# Y& }( u+ Q6 f+ l" L负债 Liability
! K/ T/ _1 s/ Z& M业主权益 Owner's Equity ! ]8 B6 ?9 E9 g& s8 i1 `1 v. y
收入 Revenue # L+ ~$ i$ g0 K( E% D# p2 N3 g* e
费用 Expense 4 Y' a3 n: {- \; U0 B0 A) C4 n
收益 Income 0 R3 J- z9 r2 y5 g
亏损 Loss
% Q8 s4 U$ r6 b8 ] e$ g" ?) `历史成本原则 Cost Principle 6 N. U+ U u* `1 d+ y' h
收入实现原则 Revenue Principle
- p- e8 B1 p4 P7 ^& {# M# o- N9 O配比原则 Matching Principle
4 O* \7 H$ s5 s& [* i8 Q: m全面披露原则 Full-disclosure (Reporting) Principle
; G ]( K3 ]+ Q) V- z5 Z7 |' H- ?" V: k客观性原则 Objective Principle - K& H+ d9 C, ?' K
一致性原则 Consistent Principle 9 q5 e N, c1 ?5 ^
可比性原则 Comparability Principle & p; u4 p5 p8 }# g0 L
重大性原则 Materiality Principle2 q0 i- H% q( Y
稳健性原则 Conservatism Principle 7 j& Y9 J C7 @: S
权责发生制 Accrual Basis 1 t) S# D' ?7 c4 R
现金收付制 Cash Basis
, v3 L+ F8 `0 Z财务报告 Financial Report ! R1 X$ M( q* w- w( w
流动资产 Current assets . o1 k7 n& c" e! j5 T0 c' k; P% H9 Z
流动负债 Current Liabilities
' H+ K8 J5 F1 o. H& V) |长期负债 Long-term Liabilities ! s& F$ y/ S" {' J" Q4 h: ?
投入资本 Contributed Capital
8 D% z% ^4 z" I; e* o8 Y留存收益 Retained Earning
6 s; E! ^+ i& T. H- N
& d7 J. `* \) t& V# i. j1 z------------------------------------------------------------
- X' G( T' @& |$ i: O9 S4 `/ S/ H（2）会计循环 & |8 @" }" m* `/ l" H6 u
会计循环 Accounting Procedure/Cycle 2 v0 z2 g. V* o9 R) G4 L7 F% u
会计信息系统 Accounting information System 6 U" Z* X" u6 `% U+ M% x9 C
帐户 Ledger
2 Q, @8 l+ a7 `+ E M# A会计科目 Account 4 ? M5 r; O z) f: N" s/ c% o
会计分录 Journal entry % U2 |# |8 D6 C" k; a) B o( u
原始凭证 Source Document ! e+ j `/ C' v/ c5 q
日记帐 Journal
4 t: J+ p" {1 w( Q总分类帐 General Ledger
" n% s: e2 }) Y明细分类帐 Subsidiary Ledger ( c; y& ]0 h; A" |& V
试算平衡 Trial Balance
2 @% S' a3 B" E( z6 n9 Z! m! r' x现金收款日记帐 Cash receipt journal
4 O0 r# M, p1 n) C: S现金付款日记帐 Cash disbursements journal . @( J5 s- j; j- S& f$ R( C
销售日记帐 Sales Journal
$ `8 m5 m/ |& l4 |购货日记帐 Purchase Journal ' h4 d5 b8 w, ]( _$ n
普通日记帐 General Journal
! K; `4 W+ n6 g( r工作底稿 Worksheet . `* l6 R4 Y( O V
调整分录 Adjusting entries / P) ?/ J, N }# v; X& N
结帐 Closing entries ' x/ j" P5 ^* ~/ \% i5 I
, \* N7 n7 o; U' W' b7 q* `9 S----------------------------------------------------------
n7 _& o8 ?" w! w/ q, T1 c' r（3）现金与应收帐款 \0 A* M" K& m2 ^
现金 Cash
5 v0 y- @& ]5 h银行存款 Cash in bank & k) G+ e1 X( J6 W
库存现金 Cash in hand
0 c0 X! T( T3 B$ x U! p流动资产 Current assets - E4 V/ q' q8 v; R3 o ^/ U, e4 o
偿债基金 Sinking fund
, C3 N+ E7 c# P+ S( N9 j; {定额备用金 Imprest petty cash 1 F. O0 M6 k# J
支票 Check(cheque)
! A1 ?5 T8 a E' L o9 Z; M银行对帐单 Bank statement
* J% f4 L" a! ^! F银行存款调节表 Bank reconciliation statement 7 v2 g% j0 R) J) ~, d
在途存款 Outstanding deposit 4 k$ d9 o: x8 l/ f+ J
在途支票 Outstanding check 7 G# \+ q$ U9 Z: _( \ F
应付凭单 Vouchers payable
" H' X5 g1 J* \; Y0 I. w应收帐款 Account receivable
x+ l6 E% t. N应收票据 Note receivable
- S" K; K" m+ ^0 f0 i" E起运点交货价 F.O.B shipping point ) H& v8 u- a7 Q8 a+ I+ J6 y2 F( g
目的地交货价 F.O.B destination point 5 I( {7 @- X! B' j. t3 i1 h
商业折扣 Trade discount % Q5 }$ ]% }4 f' U- |8 I9 |8 m
现金折扣 Cash discount
`$ U2 r/ }$ J& Z0 q# a8 G Z销售退回及折让 Sales return and allowance 4 R4 E+ C. K3 l l8 E
坏帐费用 Bad debt expense # h* M; h, b6 I1 y& b8 `& v
备抵法 Allowance method " W, }" s4 i# H) @1 O: E
备抵坏帐 Bad debt allowance
4 V5 _- p& d) u+ Z# n损益表法 Income statement approach 8 v! B: z% E& O4 X0 O
资产负债表法 Balance sheet approach 4 {* p. M" t& M" q, X
帐龄分析法 Aging analysis method , W" p1 |% k& s+ D$ l# P) S
直接冲销法 Direct write-off method - Q; x" ^6 s0 l. G
带息票据 Interest bearing note , q; a% F3 E5 U3 @ D3 y0 }
不带息票据 Non-interest bearing note / t% k8 O1 u; B) h' D
出票人 Maker 1 z3 a8 V2 i3 a& X2 r' K
受款人 Payee # X0 x) {/ ^. I
本金 Principal # }! g, J7 K3 Y8 {6 H* ?
利息率 Interest rate
& X0 p9 \7 _* p [* ~到期日 Maturity date
2 a- G' y$ M; S" w' |本票 Promissory note ) X P& k& @* W1 N( Y) Y
贴现 Discount . h3 ^9 I2 d* Y
背书 Endorse
+ _6 k' A4 ^- W1 S; P6 c拒付费 Protest fee 3 `8 U3 ?& G7 h6 x* }! a
, _; C' d% M& i* n) i: a# j9 T) C* q
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（4）存货 + d) D5 H0 N6 ^& x- f
存货 Inventory " F# d( ~! r, j8 }
商品存货 Merchandise inventory
7 Z9 i2 p1 w( x8 ~, s( v! T产成品存货 Finished goods inventory ) D; }$ y! a; {/ N+ T# ^9 m, ]7 u) k1 [
在产品存货 Work in process inventory ! x/ p7 ~; L. F0 d
原材料存货 Raw materials inventory ' Y6 J: L7 Z5 Y: q# i/ x
起运地离岸价格 F.O.B shipping point
9 H/ c+ q$ K# e. d- ?& n目的地抵岸价格 F.O.B destination
+ w* S0 [: a( p5 G寄销 Consignment ) D7 T7 N1 U- h% B7 }# b$ \4 f
寄销人 Consignor
7 n; H! ]' p/ ?% d承销人 Consignee
: d% y/ h( t) e6 O: D定期盘存 Periodic inventory 5 T# y. O0 I* g" b
永续盘存 Perpetual inventory
0 `9 o4 M% \: D* b# {购货 Purchase 8 v% n8 m3 r/ |$ ]0 N7 D3 n: k
购货折让和折扣 Purchase allowance and discounts
: u. g8 i. R5 y) m9 ?存货盈余或短缺 Inventory overages and shortages / I4 j; z# M! w1 h( z0 k6 s9 Y
分批认定法 Specific identification 6 Q! j) e" K/ Q" j
加权平均法 Weighted average
+ P, u5 d. R; ?6 z' _6 t先进先出法 First-in, first-out or FIFO
( r1 p, x/ x5 T5 r1 O6 S后进先出法 Lost-in, first-out or LIFO + H/ H* e1 [- R7 r
移动平均法 Moving average
/ u* d0 C9 ?/ k# `4 e成本或市价孰低法 Lower of cost or market or LCM 7 V' h- _4 p. ]' o: B* E
市价 Market value 3 @. h* ~" [6 G# g
重置成本 Replacement cost , y9 e* q- i& R# I
可变现净值 Net realizable value
/ a, s4 P3 c+ F2 \6 z. N上限 Upper limit
# M. I1 y. w Y下限 Lower limit
+ m' i$ `# O u/ v毛利法 Gross margin method ; F, H. e" N. }% U- y) [
零售价格法 Retail method " H* `6 V5 h- K G0 ^3 w
成本率 Cost ratio
5 f& ]$ y9 O \$ u, s! q
/ M X" ~, _9 ?7 w------------------------------------------------------------+ |, i7 s: T: P" g Z$ ~) x0 g
（5）长期投资
* p3 N9 j& D; u- `5 T, b( v长期投资 Long-term investment
+ d9 z" B9 q) }长期股票投资 Investment on stocks
8 e7 L$ a9 D! i; z% m长期债券投资 Investment on bonds 9 s, } y: x! a- ~! j. A3 {
成本法 Cost method
e9 s' R B: F& G- B0 Y3 f4 z权益法 Equity method 6 L9 c; `% R; I- C% j2 u
合并法 Consolidation method . J+ P7 m; z, o- i
股利宣布日 Declaration date " _& i1 N8 A. U9 q, R2 U& }; s
股权登记日 Date of record
/ q: b+ O% E+ h% |2 L+ c9 O除息日 Ex-dividend date ( B( I6 x: [8 _7 ^ v9 j
付息日 Payment date & P: @6 ~! t5 V: |3 v
债券面值 Face value, Par value 2 I, m2 A6 H6 V
债券折价 Discount on bonds
1 H( `$ K4 I5 n( S+ p) O2 C债券溢价 Premium on bonds
2 l! [! u4 d. z3 k0 P- y/ F票面利率 Contract interest rate, stated rate
& @3 ?( ~; v/ k/ _* Z: L市场利率 Market interest ratio, Effective rate
7 k0 `$ q" e; d' A3 M6 ~普通股 Common Stock & T: T" K- @& h9 [
优先股 Preferred Stock
& L" h5 ~$ k7 T4 Y7 a现金股利 Cash dividends
- y+ U2 y3 \3 i股票股利 Stock dividends 2 M) s) M6 X5 n d! T) `
清算股利 Liquidating dividends
: ^! b6 e$ N Z& v: c7 H5 ~/ k到期日 Maturity date
8 ?# A0 V7 u" q. {! m到期值 Maturity value
1 ^! J. u! a! `4 U* h( R4 O直线摊销法 Straight-Line method of amortization % C" b: D2 L, ^0 K7 \
实际利息摊销法 Effective-interest method of amortization) V; |& d5 ]5 ?! C1 L) Z4 l
& Z6 q+ k, E$ q---------------------------------------------------------
* ^ p- X2 k7 Z: C（6）固定资产
$ l% c: B+ u }7 q+ i固定资产 Plant assets or Fixed assets
9 ^9 P _5 ^! P2 n, G原值 Original value
9 l, r7 [- s% d4 _/ f, P5 o; f( y预计使用年限 Expected useful life , c& H1 J8 F& _6 p4 V1 ~& y: ~
预计残值 Estimated residual value
: }# ?" O2 r4 t x- U5 M) o折旧费用 Depreciation expense : c! q( p# Y8 ]8 c! B+ F
累计折旧 Accumulated depreciation ! f# z9 t! T' Q; \% H* H1 m$ O+ ]( o
帐面价值 Carrying value
! | g2 j$ _; y- C3 q应提折旧成本 Depreciation cost
8 M& D% [( w( x5 z1 f. Y a2 v净值 Net value
% b# P9 P- T! q/ E在建工程 Construction-in-process
! I {$ _& o& C! O+ t5 q4 i+ m磨损 Wear and tear
: T4 o1 S4 f6 ?& m# @过时 Obsolescence , A; \! h" W: R8 j6 B! g
直线法 Straight-line method (SL) # ` N1 H7 n2 x/ }) N+ I
工作量法 Units-of-production method (UOP)
8 u' A: p, b/ ?7 u加速折旧法 Accelerated depreciation method + s0 P7 W+ j1 G
双倍余额递减法 Double-declining balance method (DDB) ; L) k, p" ? |- Z' ~7 q' P$ a- \
年数总和法 Sum-of-the-years-digits method (SYD)
1 ~) j7 H. n6 ~( p5 d5 Y0 r0 ~8 T以旧换新 Trade in
! N q; v9 l4 J4 l% ^经营租赁 Operating lease " ?/ h6 m0 J( e8 f$ `! a6 O% C
融资租赁 Capital lease
4 ~* i5 |% ^+ D廉价购买权 Bargain purchase option (BPO)
* p& J+ O7 v* o# O资产负债表外筹资 Off-balance-sheet financing u/ k' d% b8 w- [8 J
最低租赁付款额 Minimum lease payments# D1 R3 j# k0 G
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% c, G) _1 L- s6 v3 H) K0 q（7）无形资产
, x6 X6 B5 j# g% W无形资产 Intangible assets
1 q0 t1 J; L3 F8 B专利权 Patents
$ `+ ~; v: W) h) P商标权 Trademarks, Trade names
, h! p. I6 ?. g0 H" I著作权 Copyrights
# o$ A$ o6 l# ^" A" @; c" Y0 H特许权或专营权 Franchises
4 t1 |# N( z" W5 a) x- C商誉 Goodwill
6 U- d' m0 ^) y# q' H开办费 Organization cost
( x0 y2 u3 g! ]" Q2 f( E租赁权 Leasehold
- z0 e2 E B% C ^摊销 Amortization & D% e* B0 r- u2 D. {
--------------------------------------------------------6 o5 A$ S7 c3 `3 x
（8）流动负债 5 p7 I. ?5 ?9 \. a# u7 X! u
负债 Liability
, d4 @: n/ @. g- o& Z c流动负债 Current liability
5 Z# k4 s3 I; }4 r$ C应付帐款 Account payable & [7 ~/ c; |9 b1 E+ A
应付票据 Notes payable
% E9 _5 c+ [" s3 b贴现票据 Discount notes 4 W7 h/ u! f3 c& N- E+ H! d
长期负债一年内到期部分 Current maturities of long-term liabilities
) ^9 A; u3 o8 y: b5 @: n4 L应付股利 Dividends payable : s$ d+ D5 G1 |& y6 J
预收收益 Prepayments by customers * h2 T1 y1 ?0 L/ R3 j# Q3 p. {' M5 [
存入保证金 Refundable deposits
$ q- f$ R+ J- a, y2 v8 V" Q) ?' _应付费用 Accrual expense
9 b+ R" I' t; T. v% I% x" ]& M2 F( X增值税 value added tax 6 {: n; a% U9 r2 O( E1 z( |
营业税 Business tax ; _. ]/ J) U8 _: x+ M: M
应付所得税 Income tax payable , p! @, o0 n" @
应付奖金 Bonuses payable ) C. B2 A/ ^5 m: \9 x @
产品质量担保负债 Estimated liabilities under product warranties , o; \" Z% P6 [- M0 n s6 U
赠品和兑换券 Premiums, coupons and trading stamps
9 u5 F' ?# F2 v* T或有事项 Contingency * u' ]% X' M9 Y0 U0 W& C
或有负债 Contingent
- ^2 F: ~( _1 ~7 d: L. O& A3 D或有损失 Loss contingencies
# z( T4 o/ O* Q( r: ?* \/ F& v/ I! Q1 R或有利得 Gain contingencies 3 q8 M- M+ T7 K9 M; V- A* _9 T
永久性差异 Permanent difference
8 O3 a0 |; t' }- b, B6 z1 B时间性差异 Timing difference
) l% \. p5 O$ V& {应付税款法 Taxes payable method ; W0 v8 ~" l# X' B
纳税影响会计法 Tax effect accounting method
/ X/ {. {1 L+ b2 k2 L6 S8 b/ K递延所得税负债法 Deferred income tax liability method
2 o. U4 z3 ?0 P5 r6 R) R, \0 d$ F$ R3 {$ R# P! |
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（9）长期负债 9 U8 X% V$ }* e' F
长期负债 Long-term Liabilities 8 c& B: ~' j) }% b0 ^
应付公司债券 Bonds payable
7 x8 Z" [) R+ Z6 n$ `' C( g有担保品的公司债券 Secured Bonds
3 y% j: _& a, ?+ l$ i4 b抵押公司债券 Mortgage Bonds
; V, D' I! R) i- u6 M6 |1 g保证公司债券 Guaranteed Bonds $ K: `" l" R3 p% ]% E2 q
信用公司债券 Debenture Bonds
! h7 D6 ^' \9 |' R( C一次还本公司债券 Term Bonds ( S( K# N6 v- c$ R4 e5 t( U
分期还本公司债券 Serial Bonds
9 H: U2 i* j9 G$ C! E( t可转换公司债券 Convertible Bonds
* W6 p, w# M% I9 N可赎回公司债券 Callable Bonds
/ g4 z! ~/ L1 A/ @3 W' ^可要求公司债券 Redeemable Bonds
( U/ c- Q% R* H. d. _0 |, d* ?记名公司债券 Registered Bonds
- M1 ?; J6 g' d7 K+ t, K/ N [0 A无记名公司债券 Coupon Bonds # Z( x9 X* n+ P
普通公司债券 Ordinary Bonds v+ b& Q* y3 a; d5 C% H9 u/ R
收益公司债券 Income Bonds 3 M* c$ ~6 N0 W& v- {; O6 O# ?
名义利率，票面利率 Nominal rate
( p" G4 |9 a; F( b! u! ]- \实际利率 Actual rate
- \, @6 s$ C4 K5 j& f1 n; S有效利率 Effective rate
8 K0 s5 m: n/ q* P: V溢价 Premium
8 q" b0 i1 M, Q) Q折价 Discount
8 E5 S* y: j. e) D$ }( {% O" h面值 Par value # M. F: q! t# B. w0 ^
直线法 Straight-line method # l. q5 E# [+ C1 B; J* z+ a7 y; g
实际利率法 Effective interest method
9 `. T5 r6 K1 m6 z! }9 m$ W到期直接偿付 Repayment at maturity - A* _. e! K$ \* e: [' o: y
提前偿付 Repayment at advance t$ T% n. y z5 j1 V* P
偿债基金 Sinking fund
$ d$ z: u1 l W" X M. ~长期应付票据 Long-term notes payable
2 `9 h# b+ E/ v/ C( |& c$ ?! z0 o抵押借款 Mortgage loan# u: _5 r+ y; J
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. d% X5 X7 X3 [! A# l, S（10）业主权益 ) s3 h1 k1 S7 N" A
权益 Equity $ ]/ Y- j [! C9 A- j
业主权益 Owner's equity , W0 X$ [* s1 S$ z% F
股东权益 Stockholder's equity
) t7 m! l* g9 Q! O投入资本 Contributed capital
5 H. f! M9 \$ }; K缴入资本 Paid-in capital 1 ^; \; E5 W* _/ L
股本 Capital stock ; c6 v" U: E+ X
资本公积 Capital surplus
, Y1 s5 E. z: ^( t! ]留存收益 Retained earnings 4 y4 T7 P9 E: [8 D/ \
核定股本 Authorized capital stock
5 m2 ` h9 e" }' R实收资本 Issued capital stock
3 I9 f- m+ n2 a$ C发行在外股本 Outstanding capital stock / {, L/ H4 h* _& U/ \& l2 ~
库藏股 Treasury stock ; M: y: K. U3 a. u4 D. x
普通股 Common stock 5 U( E1 T% m& k
优先股 Preferred stock 4 W, f) k; V( Z! A. @$ ~5 @
累积优先股 Cumulative preferred stock ! X. Y+ N8 h4 f8 J
非累积优先股 Noncumulative preferred stock % ]) N( \2 M( s$ s7 s% a
完全参加优先股 Fully participating preferred stock
6 @; K6 g7 t5 `部分参加优先股 Partially participating preferred stock
/ p1 B1 d5 j9 ~& m( f& q4 ^$ X非部分参加优先股 Nonpartially participating preferred stock . r0 p) C* j8 H3 P( {) g" p
现金发行 Issuance for cash
1 T% J7 D& Q& v非现金发行 Issuance for noncash consideration 4 {" U8 ~1 k( d' ]+ Q
股票的合并发行 Lump-sum sales of stock 4 Q; C) |. N! y
发行成本 Issuance cost : n' Y L4 T' H+ T9 m! X* |( w
成本法 Cost method
- A+ w1 n) l2 `9 P: X3 i% N$ G面值法 Par value method 8 ~# U9 U* q) I- I6 ?4 ~/ M" [7 s% m
捐赠资本 Donated capital
% m4 y3 S5 C1 |3 [( \盈余分配 Distribution of earnings . ~" s0 Y: z1 d4 Z' Z
股利 Dividend ) F! o+ k$ `! z4 c/ Y8 \. a/ {6 d
股利政策 Dividend policy
% {9 ^. v6 V) h0 V: D宣布日 Date of declaration
. G0 @) Y5 p+ Q' k% M" l股权登记日 Date of record
9 i. j4 d: h" N& V* y除息日 Ex-dividend date * V1 d/ T0 J0 p4 h
股利支付日 Date of payment $ Q( H) Q3 }* o( K1 q# w/ |
现金股利 Cash dividend
/ h, @, j! \6 K: p% ]% Z股票股利 Stock dividend # q0 S# \+ x: L+ H: Q
拨款 appropriation - R& l1 u$ o! v6 E; l, ~
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/ x9 ?% W Z0 l8 A, Z2 P（11）财务报表
6 l2 O! y& c3 l/ {# C财务报表 Financial Statement 9 l) T' x5 i4 z
资产负债表 Balance Sheet
9 v- p! a7 v) j/ s' p7 z收益表 Income Statement 7 I- T# y' N, [2 V- p6 n- E
帐户式 Account form
3 ]# U) x7 P l/ Y8 n报告式 Report form * H8 i9 I. z1 h1 S5 o
编制（报表） Prepare
1 U0 d8 K% Y' n1 O1 h* L工作底稿 Worksheet
! T z+ S, L9 T7 c( R, a多步式 Multi-step
' X/ L+ _$ O: c7 \) J单步式 Single-step
* u2 o7 K ^. d$ ^5 u-----------------------------------------------------------
% l5 w" H" X. Y6 X1 h( ~+ f7 z（12）财务状况变动表
. [/ G, l7 B$ r5 b! a& H4 ?财务状况变动表中的现金基础 SCFP.Cash Basis
3 s, |& [( z1 H% }; T（现金流量表） # X9 g: k( e- V1 ]4 l Z
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 7 Y* {" `8 E1 M
（资金来源与运用表）
9 H% ?/ e) _# E2 j营运资金 Working Capital 8 c2 ~1 I r4 [7 }% q, Y3 `- b" ]
全部资源概念 All-resources concept $ i6 [0 P) J1 m% o) C; W4 v
直接交换业务 Direct exchanges
- g* F w K+ X正常营业活动 Normal operating activities + O+ L, F+ c7 ? X Y1 o' G$ A; p
财务活动 Financing activities
& G% K% ^. B8 K( L1 v$ J- ?( T投资活动 Investing activities ' ^( A5 Z% h0 Q3 Y. R
-----------------------------------------------------------4 a3 }1 q" g; `2 L) E: Y$ r
（13）财务报表分析
, W3 [3 V1 [" T& h0 r4 Y i* O财务报表分析 Analysis of financial statements : o2 K" w) _6 h8 O* A
比较财务报表 Comparative financial statements
5 b% n* _5 r1 E r趋势百分比 Trend percentage
. R' @; O, }/ p9 h1 b& v比率 Ratios * b; o- p4 R6 @9 s3 Q6 ~' _
普通股每股收益 Earnings per share of common stock
' [1 H% v: E2 J0 Q' N3 q3 }9 O/ @股利收益率 Dividend yield ratio - L( K9 [- b( h% l7 }3 V" ]
价益比 Price-earnings ratio 9 x- G4 g! B. v8 u
普通股每股帐面价值 Book value per share of common stock
2 y+ o$ I0 O0 H) B4 i- P资本报酬率 Return on investment ' C/ l) `+ C C
总资产报酬率 Return on total asset
/ o8 B% V, c6 k( j1 {* w9 X债券收益率 Yield rate on bonds
) d$ |$ o" @# f0 @# K$ o已获利息倍数 Number of times interest earned
, i7 M6 F. P/ X8 e4 z债券比率 Debt ratio
6 y3 C: [! J- d# t: E优先股收益率 Yield rate on preferred stock . w# b- z: Z1 F
营运资本 Working Capital
& Z3 I1 ]8 Z5 _% j+ ]2 k$ D c周转 Turnover ( z; o! K) W2 @' @# ~ M6 Z
存货周转率 Inventory turnover . [5 l& ^" B. g: s# M
应收帐款周转率 Accounts receivable turnover 9 z) d" t- y2 b7 O5 R
流动比率 Current ratio 2 S$ p% `. M# e9 f5 E
速动比率 Quick ratio 8 r- g" `, [4 i: f6 k8 o+ t+ [& V9 k: X
酸性试验比率 Acid test ratio l- a0 T: G! ?5 G* _
------------------------------------------------------------ % n. z9 ?: F( l( V
" ~2 |: c- T+ X
（14）合并财务报表 6 W; ~, p0 y B5 i
合并财务报表 Consolidated financial statements
, D0 C9 t+ N+ e8 ]/ |吸收合并 Merger
% e0 [$ [5 n* r4 k' }; \& p创立合并 Consolidation & g/ U1 T$ |6 _
控股公司 Parent company
0 d6 b6 q/ u4 y4 ]附属公司 Subsidiary company # ? A7 R( X+ q$ j' M' O% p
少数股权 Minority interest
; N2 t3 e ~5 n3 f2 e权益联营合并 Pooling of interest f/ a/ k+ X2 R* R! I
购买合并 Combination by purchase 7 e& }6 x+ h( Q( @0 Y8 R0 q
权益法 Equity method
# Z4 e2 Y% K$ a) y. d9 O( t成本法 Cost method 8 F, v; X- X3 ~0 a( ?
2 z8 G. h3 J) |1 o6 }
------------------------------------------------------------
* r# U: o4 L3 Q7 d: G! h（15）物价变动中的会计计量 ! _3 p8 H# T# k
物价变动之会计 Price-level changes accounting
$ r1 b# |! ~1 P7 h4 z1 S: t8 c. I一般物价水平会计 General price-level accounting
* c2 x3 i# E: J" U; W' T! n货币购买力会计 Purchasing-power accounting , @* T4 f6 ^2 i R5 z8 u
统一币值会计 Constant dollar accounting
2 Z; o+ A# c. E6 q( j历史成本 Historical cost
% M- _5 P1 f, r9 `$ [* h( D1 I现行价值会计 Current value accounting $ Z+ B7 @0 q G, C4 n( @
现行成本 Current cost
6 p7 E8 q6 T$ I7 f2 D+ O7 E, o7 c重置成本 Replacement cost ; E/ A& I+ v1 h# F
物价指数 Price-level index 4 O0 _ ]4 H2 B0 j. B" U5 h6 v
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) % x6 z! L" { z% ^+ t2 d
消费物价指数 Consumer price index (or CPI)
& n: [3 \, \7 y5 T* w) C批发物价指数 Wholesale price index
2 B4 j2 x; j- Q- f1 J1 J4 ]货币性资产 Monetary assets
5 _ f4 X- [: N! d货币性负债 Monetary liabilities
$ C" r8 E/ O9 G$ T7 f* M货币购买力损益 Purchasing-power gains or losses
' i6 i3 S7 z! Q# x4 h2 i+ H资产持有损益 Holding gains or losses * S, N* |- b; u' p: S
未实现的资产持有损益 Unrealized holding gains or losses
8 Z% t3 X* w! v- i8 ^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
