 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
. V9 K4 n( Q0 R" H; u ^会计 accounting 5 c2 F- P, ~9 `' r: R
决策人 Decision Maker : e- e! u% e8 o2 g& f
投资人 Investor
& w- k8 r; B! H: `6 b股东 Shareholder
- v( h% B) W; |/ ^- u债权人 Creditor 0 Y4 r' X, \) ^ D+ O7 i" M- j
财务会计 Financial Accounting
: G, K6 b. p( s* X管理会计 Management Accounting & T/ v0 D, `, ^/ A/ ]6 {
成本会计 Cost Accounting
. Y/ q3 x6 g0 v8 Z4 X私业会计 Private Accounting
+ j2 C. J: s$ V% j8 z6 q公众会计 Public Accounting
( k3 b! Z* D; V7 O注册会计师 CPA Certified Public Accountant
/ `$ z5 ?7 ~3 U9 e w国际会计准则委员会 IASC
* n" N1 _; T# k. T) q+ F: z美国注册会计师协会 AICPA ( q9 Y d; R. Q- z' e
财务会计准则委员会 FASB % u' n4 T5 {+ ?' y5 c- l7 R. K
管理会计协会 IMA0 H9 b' D& s& n& ^: V
美国会计学会 AAA " |1 ~% n/ I Q/ ^9 O9 _" [
税务稽核署 IRS
/ {* |# b+ b# ?* B% ]独资企业 Proprietorship
9 m* } Q6 t9 B _合伙人企业 Partnership
8 g$ z3 c: H0 c* n0 x, G* K2 j公司 Corporation
+ @' B' R _- A4 y& E. P会计目标 Accounting Objectives $ e! }% {; O# U5 x6 \9 ?) R
会计假设 Accounting Assumptions : b) \ p: D E5 d+ Y8 C
会计要素 Accounting Elements $ p( s7 W$ `3 l" }" R
会计原则 Accounting Principles 1 v9 x( t! q1 g, o: `5 ^
会计实务过程 Accounting Procedures 5 m7 C7 h6 b3 M9 O
财务报表 Financial Statements * o* ]- n$ l) @3 C2 k& r& F
财务分析Financial Analysis / _! s0 m. v' u
会计主体假设 Separate-entity Assumption
/ U" s: B& y# R$ U4 |货币计量假设 Unit-of-measure Assumption
0 g4 T! k2 L! X# [& ]8 o- Z4 R持续经营假设 Continuity(Going-concern) Assumption " A# Y% e% h8 o% V
会计分期假设 Time-period Assumption ' D1 ? C' R* `, u! M! h
资产 Asset 3 {' @6 [# t# M/ o# \# S# ?
负债 Liability + k3 x$ @! x" P+ H4 d* K: z* t
业主权益 Owner's Equity % O! A: f: ` }+ \8 S0 J
收入 Revenue 1 V6 C9 ]/ e4 d. N P. h; \: ?. U
费用 Expense 4 U( ?. N8 X9 F8 e8 m
收益 Income
' {% P3 w" z7 w$ U4 d! W, h6 y4 Z亏损 Loss 7 X' F L# N N% |! b
历史成本原则 Cost Principle 5 ?9 S6 N0 C' l9 I! k% f
收入实现原则 Revenue Principle
% n9 O7 t) _5 b9 f; ]+ C配比原则 Matching Principle
6 P& q8 Z, p _2 K全面披露原则 Full-disclosure (Reporting) Principle
( H( n) W# W* C1 Z" p O# E6 n客观性原则 Objective Principle
" w# Q+ A! T& `" e! A一致性原则 Consistent Principle
8 b L5 W/ _) X3 L6 @! ~可比性原则 Comparability Principle
! D) Y1 l6 R" Z; f重大性原则 Materiality Principle
, q- c5 u1 t( s& f2 t r稳健性原则 Conservatism Principle ! e5 C, g- i7 H6 L5 u6 n, z
权责发生制 Accrual Basis + ]/ R3 L7 S9 j& B
现金收付制 Cash Basis
# ]8 W3 X' b7 y2 q; ^# u财务报告 Financial Report _0 u8 h. z$ @
流动资产 Current assets
0 F8 |0 w% w7 G" `5 q4 [; m流动负债 Current Liabilities 1 |( _! E! c ^2 h
长期负债 Long-term Liabilities
$ o* c( Q4 U* e9 I4 Q4 m7 ^投入资本 Contributed Capital 5 M x$ m' w w% j( ~$ x: @
留存收益 Retained Earning
1 V; V2 E6 N- ]' \7 m; Q% Z5 `+ K g/ j; _9 r. }* z/ d$ \5 c
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! z2 O" j3 I: D% \ v& T（2）会计循环 ( w0 J* Z6 |6 R6 D
会计循环 Accounting Procedure/Cycle 1 k9 U' a1 d; G O2 p% M. O
会计信息系统 Accounting information System
) E$ Y; \: \! }, X4 ~帐户 Ledger
: Q( n- h1 y/ P) X$ S) k会计科目 Account
3 r& `! y+ q7 ]& Y. B2 m6 V7 Z会计分录 Journal entry 8 F* c/ R- B) S1 z
原始凭证 Source Document 6 m% P0 e$ G- @: C
日记帐 Journal
7 w$ `% {& V0 f! q2 a4 R0 C总分类帐 General Ledger
) Q+ a! @0 i/ ?! I0 L明细分类帐 Subsidiary Ledger
6 G3 [* X3 G* g试算平衡 Trial Balance
# E: v& q) H. ~6 ~$ A9 f现金收款日记帐 Cash receipt journal + O/ P+ b" Z- i0 i. E. z6 e+ p2 p
现金付款日记帐 Cash disbursements journal & D! a* }0 E/ M- l4 f' B8 e
销售日记帐 Sales Journal
+ w8 ]1 f5 m) k) f+ [购货日记帐 Purchase Journal
* y) L0 z" b. [8 T: {3 Z/ ] p, i- S2 _普通日记帐 General Journal
/ A) e* {1 ?: u7 E3 j* O. L工作底稿 Worksheet
; X- ] e. j" S# i调整分录 Adjusting entries ( `+ |4 U1 R# E4 v3 X; E, y! h. h
结帐 Closing entries
' n" f; b# u' ^* ~" _( X# y# P$ N _$ s6 s V/ [" G1 \4 Q
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F( Z, H! x6 L, u7 r（3）现金与应收帐款
" b ~- o! L0 v* N现金 Cash d, v! _# V5 m! D- f1 n
银行存款 Cash in bank 2 y/ Y1 D; @3 j3 f
库存现金 Cash in hand
$ i# e5 n5 A a! G5 R. F: ] h流动资产 Current assets ( ]/ i+ k8 f6 |; F
偿债基金 Sinking fund 9 K$ A1 q$ t, p0 m( ]2 A
定额备用金 Imprest petty cash & N9 j; @ n" w D+ k1 \8 G
支票 Check(cheque)
5 g7 v6 z- S0 v+ X银行对帐单 Bank statement
x4 c$ s: n- c! L* K M. p/ c银行存款调节表 Bank reconciliation statement
8 w) x- U' T" D/ i在途存款 Outstanding deposit
4 j# P' U# ~8 S) z7 { f% T# O5 d在途支票 Outstanding check
$ C+ a; Q$ O/ b }应付凭单 Vouchers payable
. I( D% y: G% l* z5 e应收帐款 Account receivable ) a1 ?4 F s/ ?; s# i N2 g+ {5 K
应收票据 Note receivable
8 [2 `9 n& O1 ]( a8 p! }起运点交货价 F.O.B shipping point
; K! h4 a' L% I+ F目的地交货价 F.O.B destination point ' y0 {, r5 u$ k q: T1 F
商业折扣 Trade discount . L# x, e, O! X
现金折扣 Cash discount ! w& z* m/ [; l, u
销售退回及折让 Sales return and allowance
4 l& M8 d! s- [- u6 ]4 s( _坏帐费用 Bad debt expense
0 z; J4 s5 O( b0 g备抵法 Allowance method ! }/ @2 e7 s: j8 h) r
备抵坏帐 Bad debt allowance 4 n# s9 J. x2 }6 ^7 ^
损益表法 Income statement approach 0 `5 v" c% u$ W7 R
资产负债表法 Balance sheet approach
( Q1 f4 q) \) S- z+ _1 E帐龄分析法 Aging analysis method
# k' u( X/ a' p( t* D# D% d直接冲销法 Direct write-off method
4 \9 d u5 m8 ~8 s5 h6 j( a: t带息票据 Interest bearing note ' Z5 d r$ l* w8 A
不带息票据 Non-interest bearing note
& y, r" N& v& g% c6 S出票人 Maker
5 y4 \8 K8 x6 I9 t: Q受款人 Payee 1 i2 K$ \5 c6 [, I8 l0 L$ H
本金 Principal
2 ]/ E" }, ]! A; A利息率 Interest rate 4 i9 d" V1 C: W- ?3 ]# d
到期日 Maturity date
6 c' i/ H+ R( u' h, G, S' u; {+ ^本票 Promissory note
$ F& J4 V7 z9 v4 b贴现 Discount # I3 b+ e4 x) X/ X: `6 g, e: R
背书 Endorse 6 t& n2 R9 [7 I9 C' E8 ^% D
拒付费 Protest fee , T" @9 u; N$ G% v2 G% Q
% b8 ?' @, T# z' i6 Q------------------------------------------------------------
# d0 i7 w/ ~) u+ v! d4 E（4）存货 # [0 ?3 N+ A8 |. l3 i
存货 Inventory
6 Z! A' d0 G- v U0 L1 Z商品存货 Merchandise inventory
$ S4 [4 t3 v- G9 t; w产成品存货 Finished goods inventory 5 g1 u& H$ h* D/ L) z' m! S! Y3 c0 y* k
在产品存货 Work in process inventory # c+ a* T; U+ T* l/ {2 Z" z+ }2 f9 [
原材料存货 Raw materials inventory 1 q$ i9 N5 |; Z' i$ p) t2 K3 {/ o
起运地离岸价格 F.O.B shipping point
- \9 k2 C& t1 _+ a3 H' b) W1 X目的地抵岸价格 F.O.B destination $ s2 e9 M. g) d
寄销 Consignment
" G$ j8 \- o7 g& h6 P寄销人 Consignor
8 @7 \( w8 k: B( v H( |承销人 Consignee
* z& y+ @* M) n0 K1 s( T3 G定期盘存 Periodic inventory 2 R% h, ~- Q4 S' x
永续盘存 Perpetual inventory
1 d' J! r$ ]8 L0 C7 t- d2 o0 L购货 Purchase
% X) W4 h5 p' p6 m6 n购货折让和折扣 Purchase allowance and discounts
, a2 r+ M* _' M& K' S& c: h存货盈余或短缺 Inventory overages and shortages
- ~( p+ J2 |& ]0 S( Z分批认定法 Specific identification
* |: c/ }* e+ c+ l! S' b m加权平均法 Weighted average ! Z) R; \3 {9 b% J4 V8 G" `) F
先进先出法 First-in, first-out or FIFO # |& {/ D: A$ F0 R' I) N* X4 q+ ]
后进先出法 Lost-in, first-out or LIFO
4 u a# n% [* _3 C3 S移动平均法 Moving average 0 {. w* {" I6 O1 k% E6 v- A
成本或市价孰低法 Lower of cost or market or LCM 1 |5 s6 e! q0 K3 h- D6 r
市价 Market value
% g9 a* ^% d" ^1 e' M重置成本 Replacement cost
3 [- v1 ]. c; h+ {可变现净值 Net realizable value " k8 y/ a" r, o2 [' _; B
上限 Upper limit
7 f1 o& X$ s3 Q: j/ m! L下限 Lower limit
$ B6 d0 E6 Z" t! U毛利法 Gross margin method
! O& A. }+ a2 c* M' u! [: P零售价格法 Retail method 0 O. O; N% u+ m3 k7 o% q
成本率 Cost ratio
0 V$ O* ]% T! K7 M$ v Z
# z$ C, X6 h, c, f# C8 r# j1 {9 t9 c9 f------------------------------------------------------------, ?/ k- j3 u1 l
（5）长期投资 ! ]/ b9 C$ C: P& N7 x
长期投资 Long-term investment . v3 O# C4 M2 P2 @0 y
长期股票投资 Investment on stocks
% t/ x: S- n/ ]$ s9 C长期债券投资 Investment on bonds
) L( C9 g& @+ y4 n/ m/ y成本法 Cost method
( ?2 T6 V% \$ S权益法 Equity method 6 M1 G. s3 ]) L( y, ~2 U* I
合并法 Consolidation method 9 N' E0 M0 I! r+ @3 v$ d
股利宣布日 Declaration date
- k1 Z7 ^; U( P' q股权登记日 Date of record ! r$ c& f# i4 Q: \
除息日 Ex-dividend date
2 `: w9 Z5 M) Y8 _: Z付息日 Payment date
) J( x& d$ v g; G债券面值 Face value, Par value . D, P- Z: J' y" { t+ I) }" c9 {8 v
债券折价 Discount on bonds
: t8 c1 e8 ]+ Y0 z- S3 ^债券溢价 Premium on bonds 0 Y: c4 E% {: n6 g( [
票面利率 Contract interest rate, stated rate " S8 M( }- ^+ ?; o; `2 T$ v: C
市场利率 Market interest ratio, Effective rate
7 g7 ~1 {5 c: h普通股 Common Stock , I$ c8 {6 Q5 w
优先股 Preferred Stock 4 s+ Y& r9 F1 ], L/ z( X0 @
现金股利 Cash dividends
8 P" p0 ^* U) Z- G股票股利 Stock dividends
4 q: P% C/ h* d: Z( }/ W' q; y清算股利 Liquidating dividends
( p: q% Y& P' O) L# J5 v( b到期日 Maturity date ; ?2 S# `2 I& J4 E. `" T3 A
到期值 Maturity value " L U) I1 `$ y5 S) Z+ @
直线摊销法 Straight-Line method of amortization
$ J$ g) \0 P! [# |实际利息摊销法 Effective-interest method of amortization
8 \2 I9 P7 o3 [: ]- s% T( H* Q u' l0 n% e! Y5 D8 c
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9 u% Z o6 j, v$ E4 k（6）固定资产 4 [* D0 g& ?& k
固定资产 Plant assets or Fixed assets 8 ]- @- q" r% G z8 B0 R8 y
原值 Original value % e8 k7 D) g* R
预计使用年限 Expected useful life
$ b$ ]$ f4 u$ A预计残值 Estimated residual value 0 a: e1 I, X+ z% ^: g
折旧费用 Depreciation expense
$ w) D5 g* k9 G9 P8 { h累计折旧 Accumulated depreciation + [, j- e5 s$ J1 k* |) s0 H+ a4 c
帐面价值 Carrying value
' W$ E) n8 u9 Y3 _) Z+ ~应提折旧成本 Depreciation cost 6 O0 _( d# Y9 b$ D+ Z1 W
净值 Net value
* a& z \; s% e1 m8 F5 a8 ?! f5 S7 J在建工程 Construction-in-process 7 W( G7 a1 t; R; s( Y
磨损 Wear and tear , Q; t [, [% m% n! }. F% O' U
过时 Obsolescence
8 I6 A* }' `, x2 Y- n! o; W直线法 Straight-line method (SL) 4 @9 Y6 ~- r/ G: S$ q& ]5 l
工作量法 Units-of-production method (UOP) 5 e: b) Q E0 o" A% i
加速折旧法 Accelerated depreciation method
7 s ^, x) d- x( a/ s; z6 ^双倍余额递减法 Double-declining balance method (DDB)
, S8 u2 N/ |* G) C0 ?. d年数总和法 Sum-of-the-years-digits method (SYD)
4 |+ ]5 {. @. m/ j以旧换新 Trade in ! c8 i: L. J5 x* T8 n
经营租赁 Operating lease ' [- a/ @1 G& r, ]4 g
融资租赁 Capital lease 2 Y& B5 t) t' s+ p+ \
廉价购买权 Bargain purchase option (BPO)
) W7 a. H/ p, W l8 ?7 J2 Y资产负债表外筹资 Off-balance-sheet financing 1 k4 l! e2 |, K F8 z% `: I- F
最低租赁付款额 Minimum lease payments
0 ~4 U' \& O2 ~--------------------------------------------------------: q: W8 W% H8 o( s7 _: |6 D
（7）无形资产
: L( a9 R/ ^$ K! o! P @无形资产 Intangible assets
+ h" p- D! R3 M( E专利权 Patents $ H) R; L- N7 g$ u
商标权 Trademarks, Trade names - T% w# B' [# W% ^
著作权 Copyrights 7 @" t2 V$ U, ^, D" i1 d
特许权或专营权 Franchises
0 G" v A. q5 \商誉 Goodwill 4 l: ?" I- ^7 j. v
开办费 Organization cost ; A) W7 ~+ Y" B
租赁权 Leasehold
+ j8 _' r; k. U; }* g摊销 Amortization ; o( x- a6 z) a2 l8 {4 t: ^
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: V- ^1 W( l' @" c0 H1 G2 R（8）流动负债
& N( q- x& y+ {' n负债 Liability 3 G+ a9 ?3 M8 U8 k( c
流动负债 Current liability
* ]! x# s: d, F应付帐款 Account payable
3 v) |$ m6 O2 j; H, B! }1 n$ c应付票据 Notes payable & ~" Z) k6 b& h# r/ c5 N
贴现票据 Discount notes
6 l- S5 o) E: \- h" B$ W& F3 U长期负债一年内到期部分 Current maturities of long-term liabilities
c/ S8 {. p/ l% m- K0 D! H应付股利 Dividends payable 2 T; l2 B; j) D4 D0 P c! S- D
预收收益 Prepayments by customers # _3 ?' H0 @ {$ C# g6 }: y2 N
存入保证金 Refundable deposits 8 O& L# K1 C8 t: {! `7 B
应付费用 Accrual expense * h2 E; E; Z& B$ u7 ~
增值税 value added tax
# A7 e& j6 \4 j! q营业税 Business tax 1 ?! t2 N+ ]! A6 D* i K
应付所得税 Income tax payable
1 s9 K% D! Z7 J3 q7 Y! f- [: F" Q3 Y应付奖金 Bonuses payable r2 f5 U( @6 e. v
产品质量担保负债 Estimated liabilities under product warranties . y/ B) H S7 x) r
赠品和兑换券 Premiums, coupons and trading stamps - Z/ ^- v# a* ^; K0 J6 H
或有事项 Contingency
2 _$ C8 T9 f% z8 s" I; X或有负债 Contingent
- x- U( k: z9 D; B或有损失 Loss contingencies
, w; ^0 G: R8 q% n或有利得 Gain contingencies 6 {9 O& E' l5 \8 ?3 S7 k9 p
永久性差异 Permanent difference " ~- x8 b! a2 R+ ?4 a
时间性差异 Timing difference 4 w4 d9 a6 g' V( _4 V4 J
应付税款法 Taxes payable method
& w S; ~8 v: a0 @# m, J3 z9 H! A纳税影响会计法 Tax effect accounting method
, @& `& n! r6 w* c( }, s递延所得税负债法 Deferred income tax liability method
2 K- U1 R* z* a( X' j6 \0 m5 v( g. `/ m6 w& ^- \8 j
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* D/ x: p$ j5 \0 S! h3 j8 N（9）长期负债
. {1 |9 g B) [2 h/ N! r- l长期负债 Long-term Liabilities : ^. S) {" d m8 A
应付公司债券 Bonds payable
0 v( v7 a9 N$ U( \6 e: E: L1 t( F有担保品的公司债券 Secured Bonds
- n& b% Q- F9 \7 p6 K6 {抵押公司债券 Mortgage Bonds 2 b [$ I' ?: Y9 f
保证公司债券 Guaranteed Bonds 5 _' X: P: Q ?6 ~
信用公司债券 Debenture Bonds
9 |# ]/ a6 @. w) Y+ F. U# j2 _3 i一次还本公司债券 Term Bonds " n; V3 H8 [- w& c M0 ~3 Y" Q* J
分期还本公司债券 Serial Bonds # g% Q s5 X# t! M
可转换公司债券 Convertible Bonds
8 W' J! t0 H. J' b; g! C1 S可赎回公司债券 Callable Bonds
" S9 [* V1 r/ n7 J0 j可要求公司债券 Redeemable Bonds 9 L# b8 D8 S/ X5 p
记名公司债券 Registered Bonds c% T% j$ ]3 e g( L: o# V
无记名公司债券 Coupon Bonds
# @/ l; }: Q/ V9 @# F4 C5 J' u9 {+ _1 [普通公司债券 Ordinary Bonds
" h$ a5 N8 z8 b/ U: ~6 m5 q收益公司债券 Income Bonds $ ^4 ?$ d, m5 c! ^1 f7 L& l" N; N! T( L
名义利率，票面利率 Nominal rate
! D: P+ w5 y& {( p# c% Y9 }实际利率 Actual rate
+ \, X, s7 G7 _有效利率 Effective rate
+ s( R$ |! S/ R/ I. {( d9 x6 y溢价 Premium 7 R& m# s+ }. B7 K7 ?
折价 Discount
$ V6 a, n( m( V& T$ M! y面值 Par value
8 d9 ~5 V5 T/ w! E/ K" W6 d9 h: c0 A直线法 Straight-line method
, v) K! j; R; y. X- |实际利率法 Effective interest method , T: k+ l! U! ]9 a8 b
到期直接偿付 Repayment at maturity - [- N6 z# M1 S/ h9 v
提前偿付 Repayment at advance % A; [1 x" O; c7 x) N! v
偿债基金 Sinking fund 2 D1 Y9 C) l! m6 ?
长期应付票据 Long-term notes payable
; Y0 @9 _' w. i: {! s5 Y* H抵押借款 Mortgage loan0 `: I; P$ l2 ~( p9 @
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3 W2 D- X9 N! S2 f（10）业主权益 9 @' x* [8 F0 a2 p* A
权益 Equity , b @$ v0 g: z- B, b8 f# O
业主权益 Owner's equity # D. [8 | }& ?' \; j$ I" ]5 L; ?" c7 Z
股东权益 Stockholder's equity q3 A9 N0 g! e+ M! f
投入资本 Contributed capital
) T, ?, i% y7 F N+ Y3 \: m缴入资本 Paid-in capital
% E9 e& l! X' M( V股本 Capital stock
0 G2 J+ v9 n. ]& C资本公积 Capital surplus
4 c# o* |) u; r4 U8 K$ j5 o留存收益 Retained earnings
" i; \* }0 z- D核定股本 Authorized capital stock
7 U( f; U8 U' I实收资本 Issued capital stock
' F7 E5 f q; H发行在外股本 Outstanding capital stock 9 e/ e+ C7 G B# ]$ B7 E* R
库藏股 Treasury stock , q4 v1 `) D) }% O1 O+ L
普通股 Common stock 8 k8 b) C9 v* p/ T% f1 y: i) Z
优先股 Preferred stock
# q/ f0 @2 d7 d2 q7 x累积优先股 Cumulative preferred stock * F# |; @/ o" y! Y# m
非累积优先股 Noncumulative preferred stock " g9 ]+ @7 \5 [0 g8 a5 H$ ` P3 X9 R
完全参加优先股 Fully participating preferred stock 3 x- M. @( |4 L, f9 E Q, t
部分参加优先股 Partially participating preferred stock
1 q# |5 Z" a7 s2 Q/ S/ Q非部分参加优先股 Nonpartially participating preferred stock
1 `# W4 G7 |0 ^7 k现金发行 Issuance for cash
) v" ]$ k3 \. r$ X Z非现金发行 Issuance for noncash consideration
2 c) K: k) ?( W( G2 i3 v股票的合并发行 Lump-sum sales of stock
. Z: p5 A! d r发行成本 Issuance cost
$ Z! x) R$ o) y% q$ f' t成本法 Cost method B+ T5 E4 `4 R) N2 B0 L2 ?0 P2 I
面值法 Par value method
: `. i- B7 L. }( h捐赠资本 Donated capital * ^* L6 v0 P& w" L1 V
盈余分配 Distribution of earnings : _4 Z4 E- E) G0 L
股利 Dividend
0 V2 E5 Q% `6 r: o" V9 x3 F股利政策 Dividend policy
: N. D6 f: N* s宣布日 Date of declaration ( U/ K; A2 C: l
股权登记日 Date of record
, j* Y: z1 c) n* d6 P除息日 Ex-dividend date
7 O! r( o; B2 P% H( K& Q股利支付日 Date of payment
]! W( q5 y6 p" Z& J/ R5 Z0 _现金股利 Cash dividend
* o3 I) q# ]. W) c股票股利 Stock dividend ' N3 O+ A @1 A- K
拨款 appropriation $ M( E, }2 Q0 U: _6 l/ N7 T
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; b: `/ x$ Y! x" V- f（11）财务报表
( j9 x# @. Q/ W2 u2 q财务报表 Financial Statement ( c* s. L7 k) m! c
资产负债表 Balance Sheet ( Z2 C& D$ y8 m
收益表 Income Statement
, m; W) Y. O# M* a帐户式 Account form
7 x% J" r2 Q. l报告式 Report form 2 e$ y3 Q2 ?7 Y! w& c5 \, y- C
编制（报表） Prepare 8 R& Z* O: I m+ n6 F
工作底稿 Worksheet ' D6 q& n ?4 b; `
多步式 Multi-step , v- q. S; v) d6 ~" H
单步式 Single-step ( w( Y" J( W8 L, [" q# u# \
-----------------------------------------------------------
$ U3 F H$ q+ P（12）财务状况变动表 3 ~5 j( S6 H: ` c$ l
财务状况变动表中的现金基础 SCFP.Cash Basis 0 h' R1 g5 m3 j
（现金流量表） 0 k1 `) \$ n3 Y& z" H
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ' p: s7 N, g; d( E
（资金来源与运用表） - h* W, g: v( n1 n& c
营运资金 Working Capital
5 M, M" O; P# m全部资源概念 All-resources concept ( _8 Z/ s+ a" Z {, v
直接交换业务 Direct exchanges
+ q. n, |! x8 U$ {, r正常营业活动 Normal operating activities
9 V U& v$ ~( l财务活动 Financing activities % _ W/ y% z$ m% `2 @$ [
投资活动 Investing activities
2 ~# Z L* i2 ~/ z- R+ u S-----------------------------------------------------------) E8 q2 J- y" {6 l9 {% k" d
（13）财务报表分析
2 A8 G, z7 `1 c: P财务报表分析 Analysis of financial statements
6 x" h1 X+ P' E4 ^" q. u比较财务报表 Comparative financial statements ' j+ l. e+ G6 a$ A
趋势百分比 Trend percentage
- |2 U5 H* X: I% M0 P# A比率 Ratios " }. D' }- J, C4 b
普通股每股收益 Earnings per share of common stock % I+ h0 z+ H4 t
股利收益率 Dividend yield ratio # r1 Z$ G8 ^0 V6 |: M$ w' x
价益比 Price-earnings ratio . k! v! K5 V/ H
普通股每股帐面价值 Book value per share of common stock 1 e6 v! R7 \/ x# \
资本报酬率 Return on investment 9 Q, j V" R4 A# l% g0 E* s5 H0 q
总资产报酬率 Return on total asset ( R5 `% a- y* a, h4 H: ^
债券收益率 Yield rate on bonds 9 i+ ~! c. A4 x& Z5 ?- z' A
已获利息倍数 Number of times interest earned F* m% O( y* z5 l7 r
债券比率 Debt ratio 3 o' e3 n' o9 b1 c+ ?
优先股收益率 Yield rate on preferred stock . j) U1 ^ _0 A1 }9 j8 z
营运资本 Working Capital , ~1 F, L% ^. R, V G/ e+ ^ K
周转 Turnover / l5 A$ z) J6 d. g; @
存货周转率 Inventory turnover - f8 ~- Z6 L, R+ ~& U: K1 i% |! v
应收帐款周转率 Accounts receivable turnover
" B6 s1 |. w( u; r流动比率 Current ratio
$ r! S2 L7 X" [4 d2 D+ I# _速动比率 Quick ratio ' _; ~) K+ y& x" B0 t4 w5 C
酸性试验比率 Acid test ratio9 f% v, R) p4 o3 D2 x! [, O
------------------------------------------------------------ , ]; {9 t+ k4 k/ e) u% O( g
m4 x# ]+ h3 B/ f2 p2 p: \（14）合并财务报表
6 ?" n* Q! W6 t8 C, A( C* a合并财务报表 Consolidated financial statements 7 `) o/ B- [% |
吸收合并 Merger $ ?5 V7 F6 j: V6 s) A, Q0 a
创立合并 Consolidation
8 G6 D4 g4 k( M+ ]; F! _; ^1 z控股公司 Parent company % k8 U2 a$ v# ~. w/ a; l
附属公司 Subsidiary company
* S! H: t+ s: j6 h# S少数股权 Minority interest
$ `, P2 z2 ]" U$ T7 r权益联营合并 Pooling of interest ) H; `% B. ~, C& @4 Q! M) {
购买合并 Combination by purchase % q/ ~! z; U: f4 D4 @5 V6 M: E8 d
权益法 Equity method
; M* g- u' i- r6 N% r成本法 Cost method
# f1 p! L4 S( g: x' x
' o& K$ T% d# V$ z% t6 S/ j- T0 A------------------------------------------------------------
: D# y1 ?4 O h8 f6 n（15）物价变动中的会计计量
& F% `2 z( k/ N3 i6 E4 L% Q* P2 B物价变动之会计 Price-level changes accounting . G1 o4 V. _. b3 t0 t
一般物价水平会计 General price-level accounting % \ A5 T# k1 ?: q: r$ Y+ k) ~: C
货币购买力会计 Purchasing-power accounting 0 a8 X X& w7 @6 G5 |5 z
统一币值会计 Constant dollar accounting
8 L: X f: |. |; f8 ?' T历史成本 Historical cost
+ {2 d* q$ ~3 r" x/ n1 p* G4 o, S现行价值会计 Current value accounting
$ E6 j3 g5 K2 w( k6 m现行成本 Current cost , {, f `' A$ d/ h2 E: A+ R
重置成本 Replacement cost " ^/ E) a5 }2 t8 l; z( W% U) l& n5 U
物价指数 Price-level index * v; K; f( K7 ^ l1 {7 L: H
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
3 n4 q c1 {4 j0 [, m消费物价指数 Consumer price index (or CPI) 7 x1 \) y# T, v7 P, N- ]0 H; t
批发物价指数 Wholesale price index # ^9 y' ?0 i# ?! r9 ?
货币性资产 Monetary assets
. G* w% B; C: U$ z# J' z' X货币性负债 Monetary liabilities
- M7 z; g! j5 m V' y货币购买力损益 Purchasing-power gains or losses $ _$ k8 {, n- e
资产持有损益 Holding gains or losses
% r [! r& ?! c5 ]未实现的资产持有损益 Unrealized holding gains or losses
" D' n" M: [8 S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
