 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 . p5 x9 ~/ k! g1 e
会计 accounting
, `1 w( O- D n U决策人 Decision Maker
; ?# ~% J* e( g R# O投资人 Investor
+ B) Y$ y" _* X2 A* l8 G2 K/ V$ z' I股东 Shareholder
; z7 F b: h5 S% x' z% O+ c& n8 v+ j债权人 Creditor 6 M# {+ L9 ^6 N1 z9 r2 e9 D
财务会计 Financial Accounting 4 }" C# c2 ~: O- ?1 s( R
管理会计 Management Accounting % t* f5 d& a8 |$ ~" ^
成本会计 Cost Accounting
/ F+ m w3 W7 E1 Y6 A私业会计 Private Accounting ( H3 D) _8 j7 u2 B3 e+ k% z
公众会计 Public Accounting 1 O7 @3 i( v0 c2 g4 H1 L
注册会计师 CPA Certified Public Accountant
- I' z8 ]& |( L国际会计准则委员会 IASC 4 e- g1 _. s$ z$ _% |5 |1 Q& {" P
美国注册会计师协会 AICPA : a; n2 B+ n d+ z2 V
财务会计准则委员会 FASB k6 J0 R; w0 N; N) t
管理会计协会 IMA ~# }/ b: S$ D& M4 G L( v8 N
美国会计学会 AAA
- S! J; q7 _$ }, F税务稽核署 IRS 2 ?( w& @; ]$ O4 X# c8 B# p2 {
独资企业 Proprietorship
( L0 |/ J6 U. a+ C8 t9 C合伙人企业 Partnership 1 Q$ x( \' c+ V; O
公司 Corporation 1 @ y8 }" m* N; y R4 C1 d2 H: C
会计目标 Accounting Objectives
7 ?8 T) T! X, E+ {; W1 c! B* b会计假设 Accounting Assumptions : n; x6 \: `# f9 C0 N. F
会计要素 Accounting Elements " x m" p' T+ w+ W! v" p- R
会计原则 Accounting Principles : @- ]* {7 O6 d: g$ u8 ^0 R
会计实务过程 Accounting Procedures
5 h' ~8 `* d* N1 {, p财务报表 Financial Statements 3 _5 @. u) F3 h
财务分析Financial Analysis $ u5 T$ n/ A: G; r$ Y8 S
会计主体假设 Separate-entity Assumption D" ^# D9 a1 m* E6 Z$ C
货币计量假设 Unit-of-measure Assumption
; Q+ Y1 [$ Y/ g$ t+ q. R持续经营假设 Continuity(Going-concern) Assumption " X+ E# q0 O" a
会计分期假设 Time-period Assumption : _+ L o! z( |3 Z
资产 Asset ! p0 T, ?8 v9 p0 p
负债 Liability
/ v- m$ V9 b. `4 @2 g- l- n- c' I业主权益 Owner's Equity
' n) i: k/ r, Z收入 Revenue . A2 Z0 m# P& z# P
费用 Expense
0 a8 I( K" i4 d收益 Income
/ h" |% u1 n# @& N8 {& }$ y( q- n5 z亏损 Loss 7 W3 r$ M2 b( A5 z2 ?$ c4 ^ {6 _
历史成本原则 Cost Principle + ]- t% Y; {4 ~' R s+ x( O
收入实现原则 Revenue Principle / ^! a2 _) ~+ x+ s/ X. H( J+ G
配比原则 Matching Principle
/ {: A$ r; l1 P3 E全面披露原则 Full-disclosure (Reporting) Principle ! O, @" u( m9 m* V c1 j, W7 U
客观性原则 Objective Principle
' M6 G; I7 y! a* i一致性原则 Consistent Principle & h: \! R+ T5 m6 \ S
可比性原则 Comparability Principle
0 U. O$ k P) ]: W$ Y5 F+ k/ i" D0 A; Q. Z重大性原则 Materiality Principle
$ \1 G1 B9 P. t. z$ H稳健性原则 Conservatism Principle
4 ^1 s& @/ w" ~" Q- E! a权责发生制 Accrual Basis m) t p' w- Z3 A# |' x6 y
现金收付制 Cash Basis
1 v: r' P! f6 l财务报告 Financial Report 2 H1 ]1 k( H( @7 h4 o
流动资产 Current assets ; y8 Z# y8 K* t1 L0 z
流动负债 Current Liabilities
/ Q ^- `; ]/ y% A. _9 ]7 a长期负债 Long-term Liabilities
$ ]8 b+ z3 `3 h6 g; L: f投入资本 Contributed Capital 1 ~" E( j6 F( p$ w7 a
留存收益 Retained Earning+ C" d3 h! g! D2 |+ Z
2 ? |/ Y$ l+ h. r2 m; d
------------------------------------------------------------5 f/ K: f1 p# d2 A* g
（2）会计循环 ; H8 z4 `* w6 v+ ?) c' S9 b
会计循环 Accounting Procedure/Cycle
, C9 l. z ]2 q% L \会计信息系统 Accounting information System 5 Y, r$ W8 V! y" R) w) K
帐户 Ledger 4 c2 x% \1 H3 A8 C! h5 z
会计科目 Account
4 {' e# X$ R3 x% V8 G: {会计分录 Journal entry ( u( u! y8 `& h. |8 o2 l4 h0 b3 F
原始凭证 Source Document
1 J6 }# \) I/ R. e7 q7 C0 d; ^$ V, l日记帐 Journal
5 B6 ~. w/ D) x$ c) K总分类帐 General Ledger 4 v9 ?- `& d$ L* D. A. j" M, H# M
明细分类帐 Subsidiary Ledger - O s. Z0 ?' S$ L, e" O
试算平衡 Trial Balance 5 ?& u5 i% S) R) Q( o
现金收款日记帐 Cash receipt journal
: F% y* b. c+ N: K现金付款日记帐 Cash disbursements journal # q, p; S6 k2 [' _1 D5 u+ F
销售日记帐 Sales Journal
* f; S. o; B( t; w. S: R购货日记帐 Purchase Journal " N- C* f$ u& y7 w9 t0 _" i
普通日记帐 General Journal
8 m: B2 m3 R. l. Z工作底稿 Worksheet , P$ H/ P2 P$ M' R' T- T
调整分录 Adjusting entries
+ P4 Y* u0 Z5 b& o结帐 Closing entries
. c2 }; f: G9 e4 g, B; z
1 ?/ a, o8 Q. f----------------------------------------------------------
0 x% ~4 ~$ `8 L1 u7 P) c1 @5 g（3）现金与应收帐款 % @7 r. i+ ` \2 r; ?: D6 d
现金 Cash
" q# H' b# r# R# E银行存款 Cash in bank
7 {1 S0 }- K' l% I库存现金 Cash in hand
5 {+ n R/ q. M- D+ e流动资产 Current assets
7 `+ r! `0 ?3 T9 I偿债基金 Sinking fund 7 W9 O4 J$ A3 ^
定额备用金 Imprest petty cash
# ]1 m/ A' f2 @2 M2 o" U支票 Check(cheque)
8 }! H+ H) O1 @/ U, B- G' A0 i银行对帐单 Bank statement ( {. N0 s6 g8 U) u( I% M; h2 K* D/ r
银行存款调节表 Bank reconciliation statement
. J0 I( G* l3 k K. S在途存款 Outstanding deposit
P [6 Z. n- g在途支票 Outstanding check
' o- s5 o5 J2 k应付凭单 Vouchers payable
$ R. m! \: P( h3 M( y9 _, R应收帐款 Account receivable # ^( d) j, o" M$ _ ^3 j: v
应收票据 Note receivable . \& m( }! l+ ^; P) t1 d3 B4 t& \
起运点交货价 F.O.B shipping point
, y \. Q8 o. {, W2 i. } s目的地交货价 F.O.B destination point 1 [$ A; v" r$ Y3 A; ?+ n
商业折扣 Trade discount
& d8 i, b3 l9 q现金折扣 Cash discount
/ R+ h. L: x) v* Y5 Q销售退回及折让 Sales return and allowance & H# c) S% s& g# U0 L0 x$ [* G+ P* ~
坏帐费用 Bad debt expense
' `- ]0 R7 t; s# d备抵法 Allowance method " y2 I/ V$ s" K& h
备抵坏帐 Bad debt allowance
- [- ~" D$ V: z6 x损益表法 Income statement approach $ t- N, q7 o& D0 g, X) |9 e
资产负债表法 Balance sheet approach
1 f# {9 X5 o4 t2 j8 O; q帐龄分析法 Aging analysis method 1 H1 N; \! p+ X7 W
直接冲销法 Direct write-off method
3 _; [% U# v9 D/ d y带息票据 Interest bearing note 1 [2 J5 U; z# T! i$ F/ G
不带息票据 Non-interest bearing note
. S* e5 I" g+ M) j- d. R. v* @2 p出票人 Maker
! d; n1 B! z# z# x% Z' ?受款人 Payee # b9 }/ C E+ G
本金 Principal ( P0 B5 I0 ~% j8 [6 o$ \* { d
利息率 Interest rate
% E8 a5 `# i% g到期日 Maturity date - W2 j X4 Q. P6 a5 W/ U
本票 Promissory note 1 \- `) z" u# t$ n- {/ P
贴现 Discount , o" v. E% `* a, p( e9 |
背书 Endorse $ D7 {4 ^) k9 O" W' V1 c2 X9 w6 k
拒付费 Protest fee
+ U1 n3 O4 _5 _/ e: A+ D% g2 y/ Y) t0 ]5 v
------------------------------------------------------------1 D/ T1 H6 ]0 B _0 K
（4）存货
, J! H8 J' \* F% }4 E3 ~存货 Inventory 1 D/ ` R. c, k/ ]) p
商品存货 Merchandise inventory h+ a! E0 P: ?* @$ W. A3 C
产成品存货 Finished goods inventory
4 }8 L. i* B! v$ a r- R在产品存货 Work in process inventory
% Y6 _2 n$ r4 O [& `% }原材料存货 Raw materials inventory ) x0 @7 r* |: t& y
起运地离岸价格 F.O.B shipping point : T3 I. V) p5 {, \8 r& K9 {; t" a
目的地抵岸价格 F.O.B destination * y0 D; L1 i M" ^! a
寄销 Consignment & D4 L) d% z7 Z; L W/ F/ h3 C8 m! H
寄销人 Consignor $ G/ b2 k/ {6 w9 ^; X
承销人 Consignee 5 W9 T2 y$ Z" V5 G. g1 E. ?
定期盘存 Periodic inventory ) q/ z. |5 a; ]
永续盘存 Perpetual inventory% ^: V4 k; S; E; z. [' t* P. g8 D
购货 Purchase
% Q$ [: p* |0 b u' t购货折让和折扣 Purchase allowance and discounts ! ]7 O' Z3 T4 _, `$ C3 A
存货盈余或短缺 Inventory overages and shortages
7 W3 {* l6 \4 E3 M5 A+ f% x# S分批认定法 Specific identification 3 k+ f* I. _% U, I/ F1 h0 t
加权平均法 Weighted average 5 }. i* X1 R. m2 Q8 J/ o1 ~
先进先出法 First-in, first-out or FIFO
) O G/ h* S& y R" P" D4 }! P& V* j后进先出法 Lost-in, first-out or LIFO ; v8 S3 c1 u! u9 x. `& z
移动平均法 Moving average
; ?8 v; Q" a+ S) v5 v- {! i成本或市价孰低法 Lower of cost or market or LCM & {3 U% F t. g$ t1 x3 z; t
市价 Market value 4 [! f! c6 s8 k! J( V/ [, p. \5 |
重置成本 Replacement cost
- C) `1 C- Q" W R) d" q( C6 b" ~1 t! I/ d可变现净值 Net realizable value
% ?5 T5 S" u# g* d, F: w上限 Upper limit
2 n8 }/ a& l9 _8 e下限 Lower limit
! o$ O0 H4 x& Y毛利法 Gross margin method # L9 ~3 {# J' M" F
零售价格法 Retail method , N9 ?, B1 \1 Q8 k
成本率 Cost ratio
6 Z7 G8 v# e8 [ Q$ p: _! N n0 \; Q- M. L+ W9 [
------------------------------------------------------------
/ I6 a; \6 @7 e$ s d) q3 ]; Y v（5）长期投资 ; K* j0 o2 I* t Q+ d! O
长期投资 Long-term investment
, q% L" s1 x8 j) c. ^# |& Q长期股票投资 Investment on stocks
4 n0 c5 x# A/ |; e/ s1 C( A1 S2 i长期债券投资 Investment on bonds ! X" \) ^/ n" S! m
成本法 Cost method , {7 }, v9 F; L: T: V$ Q6 _
权益法 Equity method 9 \7 N( G! d. M
合并法 Consolidation method ) H6 h- _6 n0 Z- o
股利宣布日 Declaration date
" _% _: j6 R) H; v$ ^4 a4 V股权登记日 Date of record
9 f `1 S% S: d4 ~除息日 Ex-dividend date
' u. S% U9 D+ x/ q付息日 Payment date
Z. u- ^- T% _5 r4 t债券面值 Face value, Par value
6 f3 [9 |2 ~. [- q债券折价 Discount on bonds ( u b9 g( k% l
债券溢价 Premium on bonds
V/ ?( n7 q4 m2 ~5 R' r# H票面利率 Contract interest rate, stated rate * K9 j6 n3 d" _0 u6 e
市场利率 Market interest ratio, Effective rate 5 v b% K9 r) S
普通股 Common Stock Q4 Q: n3 J- t! c8 E
优先股 Preferred Stock * x3 N D1 ^) u7 B$ _% e( c8 o2 M
现金股利 Cash dividends
( ]+ P$ }5 N) U% ~( X( f" d股票股利 Stock dividends
& A7 Q2 R; I& a' I清算股利 Liquidating dividends
1 m. J7 e; s: M到期日 Maturity date
% ?. H' c" o; |0 P到期值 Maturity value
" s% o0 F: `+ U直线摊销法 Straight-Line method of amortization + b, E+ f3 w" m1 C! ~; x6 N
实际利息摊销法 Effective-interest method of amortization
9 z6 B* ]7 t1 K& A& i+ X7 f1 Q4 ]
& c4 |: b E9 z' b. ?---------------------------------------------------------, G, a/ s* i( f; _
（6）固定资产 ) @$ T7 H d& j$ u
固定资产 Plant assets or Fixed assets $ S, Q- |& W& d+ ?5 D
原值 Original value Q: c4 P2 r$ `5 f
预计使用年限 Expected useful life
% d( j& Q9 n9 H预计残值 Estimated residual value
3 w' T5 v6 E! H折旧费用 Depreciation expense
6 Y$ X$ k. C: d; S0 a7 k4 h; {累计折旧 Accumulated depreciation
; m3 \' D7 S+ m' u$ P9 H5 K帐面价值 Carrying value
! J: s9 z. L1 q" a; n应提折旧成本 Depreciation cost 6 G/ f9 v6 I- F$ R3 t6 z
净值 Net value
& A9 I9 A: \7 s1 U# \& Z' x在建工程 Construction-in-process
2 C. ]% J; Q, t/ W7 j5 \磨损 Wear and tear 0 h( M$ u1 G4 B P7 X3 s# M0 E* f
过时 Obsolescence
; j! n) L8 _8 B直线法 Straight-line method (SL)
! b1 w8 }) C: @' s工作量法 Units-of-production method (UOP) 0 J7 R2 @+ T& U: L- D8 T
加速折旧法 Accelerated depreciation method
. q% q1 ~; B! Z双倍余额递减法 Double-declining balance method (DDB)
3 y' q/ ~6 }3 h年数总和法 Sum-of-the-years-digits method (SYD)
7 l( I$ B9 m) K( G以旧换新 Trade in 7 D3 J+ V) D6 q1 ]8 m) ^9 ]
经营租赁 Operating lease
. M- X) ^1 q4 u O9 [融资租赁 Capital lease
" F6 s9 O# e% \2 v$ M廉价购买权 Bargain purchase option (BPO) ' N1 c( v1 G2 u) e) i& T
资产负债表外筹资 Off-balance-sheet financing 9 u8 V2 h1 e e" G
最低租赁付款额 Minimum lease payments
0 E% S! h$ @2 Z0 g--------------------------------------------------------
' G% { }1 x( j（7）无形资产 5 w }# n) n$ ]6 J
无形资产 Intangible assets ' O4 r9 o( J" ?$ p$ Q+ p6 t D6 e
专利权 Patents
8 z5 u( L" t7 W2 g4 v! ? d商标权 Trademarks, Trade names , m) y, U0 Y* p- T1 b
著作权 Copyrights 7 N8 T# X% Y( c2 @' g1 W! V/ X% b
特许权或专营权 Franchises
% l4 q& {& @$ m9 h5 a: }# s商誉 Goodwill 7 H3 @" f& t: {
开办费 Organization cost + q) g9 v- M: |6 f% v# A
租赁权 Leasehold
8 P" M9 ~8 n: Z5 f' b: P+ h: y2 a摊销 Amortization ' x8 _/ m4 C( c, Q
--------------------------------------------------------
4 p. i; B, Q8 |3 z（8）流动负债 + ?2 g( s/ E5 c* ]! l
负债 Liability
$ o0 M% H) i* Y2 ~' I3 T* {流动负债 Current liability
: A# F( _3 B, W. y- b G) p2 C应付帐款 Account payable ) X! z' x* A2 L4 ~) R. T6 f
应付票据 Notes payable ; G3 t4 m. i( }8 h! u
贴现票据 Discount notes . V6 ]3 |7 n r9 `
长期负债一年内到期部分 Current maturities of long-term liabilities
4 u4 t7 {* \; L5 `# G3 S应付股利 Dividends payable
( n) g$ \1 }& j+ A预收收益 Prepayments by customers ) Q5 i' R& q$ B+ p; d& B
存入保证金 Refundable deposits ) T6 L' ?( Y9 g7 c
应付费用 Accrual expense & n8 D6 `1 M3 ?4 x: O
增值税 value added tax
$ ?, ^% h5 Z/ x! Z7 ^+ G2 T营业税 Business tax
4 x% m- P! }/ E* [1 ^应付所得税 Income tax payable / y8 l" d' W" ?* u
应付奖金 Bonuses payable ) Z: X; P1 T- r& w5 `
产品质量担保负债 Estimated liabilities under product warranties 0 Q+ ]" ?, z5 V
赠品和兑换券 Premiums, coupons and trading stamps 2 r# s& e( y" L! F8 n" q- m
或有事项 Contingency 4 M, S/ J( E9 X- a6 M
或有负债 Contingent : h% p) C: B7 |
或有损失 Loss contingencies
( ?5 L% y4 w& m1 D" V5 `或有利得 Gain contingencies
: O- w! w. Q" Q; f; w. h永久性差异 Permanent difference " m( `- v; K# W: @% N- c
时间性差异 Timing difference
, r" T5 T6 h% `4 a" y应付税款法 Taxes payable method
* [9 L1 x* ?8 A2 X( [纳税影响会计法 Tax effect accounting method
4 B. k! F" z2 v递延所得税负债法 Deferred income tax liability method
o: g9 [/ Q" ?
( m1 D0 l2 R, |" T------------------------------------------------------------& ]% [4 T3 D' d& U
（9）长期负债
( r9 [1 t) k/ W1 R长期负债 Long-term Liabilities ( X; F7 w; t" f9 }# t! L
应付公司债券 Bonds payable
& P3 t3 D( ^, I$ B1 A有担保品的公司债券 Secured Bonds % Q4 A! p0 s9 d6 X0 j: t4 g
抵押公司债券 Mortgage Bonds
/ q( M. e) l1 f; _2 ~保证公司债券 Guaranteed Bonds 7 O; r* Z3 C; u `$ ^) D
信用公司债券 Debenture Bonds 3 C: j; S* y$ G4 k( |
一次还本公司债券 Term Bonds 0 s+ J' D" s. z! ^3 `& k3 B
分期还本公司债券 Serial Bonds
0 p3 [; c+ Q* L i: k可转换公司债券 Convertible Bonds
; y) r& v5 z. \- C* x; ]可赎回公司债券 Callable Bonds
+ D- k3 k" a3 |/ C0 {' c/ I/ a可要求公司债券 Redeemable Bonds & j2 b5 q0 J3 w. y2 S0 _
记名公司债券 Registered Bonds
( n. `/ I A0 }' F/ `# w+ `无记名公司债券 Coupon Bonds & r4 [$ U4 @" x; F: |
普通公司债券 Ordinary Bonds 3 c' u+ c: q- t3 B, |
收益公司债券 Income Bonds
: a2 R" t! C" Z& L6 l1 v! @0 X名义利率，票面利率 Nominal rate
0 [+ m3 O2 H' g9 v. b实际利率 Actual rate % d; ^7 s$ I, T
有效利率 Effective rate
! k/ O* e; Y, B' `# m溢价 Premium 0 Y5 l; X2 O* A' c8 P
折价 Discount 4 G: I5 _, H$ H* e' h4 Y
面值 Par value
) `& B6 {- R0 \1 ~+ R直线法 Straight-line method # p- u- i7 a6 t7 z+ ~
实际利率法 Effective interest method ' @* h ?% N5 t5 z
到期直接偿付 Repayment at maturity
. @$ s3 ]" ?: s! g# P' U* b* u提前偿付 Repayment at advance
9 z% k+ c; O" v0 }' c偿债基金 Sinking fund
% T# F1 Q1 N# P W+ `: G( J长期应付票据 Long-term notes payable ~5 Z" B/ v3 n
抵押借款 Mortgage loan
4 ?, W, C6 d [- v9 T5 `--------------------------------------------------+ O' z. d d, D3 l2 I, B
（10）业主权益
( l) T8 T% U V! e8 N7 f权益 Equity
- x! S4 [7 w6 m8 c业主权益 Owner's equity
( |) |2 G" G+ f& j2 r股东权益 Stockholder's equity
9 J7 L( M" B8 V投入资本 Contributed capital
9 V1 z, M- F* j3 J; s0 A- Y% A缴入资本 Paid-in capital
' f+ ?7 W# k5 F e$ [* M9 \6 t股本 Capital stock
& f2 w* A0 G4 [6 W资本公积 Capital surplus
6 [2 f7 I0 D5 x+ p0 @& t- }' s留存收益 Retained earnings
& A( @( C, M& Y( c% @核定股本 Authorized capital stock
: w6 N7 W& a* p+ Z5 o2 }实收资本 Issued capital stock
" ^ V+ p) A v+ c5 Y: b$ E发行在外股本 Outstanding capital stock
1 d6 O' I! T, L库藏股 Treasury stock
# X9 O7 S2 w( b% x& Q; u4 r3 ]普通股 Common stock / }* }8 A+ a6 {( t! U
优先股 Preferred stock
4 l, [/ R+ M; N累积优先股 Cumulative preferred stock F% X0 j b/ c9 n
非累积优先股 Noncumulative preferred stock
: ?# `: a% `9 o0 E完全参加优先股 Fully participating preferred stock ' z5 z M! N; p. f$ u/ A! S
部分参加优先股 Partially participating preferred stock ( s9 N; Q7 ]2 M4 r/ R2 G9 y
非部分参加优先股 Nonpartially participating preferred stock 1 A/ R! s( x8 E% P9 _6 a, H+ U& t
现金发行 Issuance for cash $ Z7 {3 t6 x2 P' \# L" R* ?- D
非现金发行 Issuance for noncash consideration 7 Z, H3 p& E, ?" h: X8 S" l
股票的合并发行 Lump-sum sales of stock
# t- P L- j; H+ ~发行成本 Issuance cost 0 a4 I" T' f# f. a5 r( k+ M
成本法 Cost method
0 M0 R$ ^4 L$ E+ I' s/ w面值法 Par value method
" S- E( @6 p3 q3 z+ q捐赠资本 Donated capital
' W0 ?. A+ [4 c7 e ], d3 X盈余分配 Distribution of earnings
9 D' O% f7 K7 Z) Z, S股利 Dividend % i! K5 O( c$ {) i% S
股利政策 Dividend policy
- v7 ~/ X4 P' p0 j* `宣布日 Date of declaration
" t. }3 Q' H/ I5 C' k股权登记日 Date of record
+ U! ?) J! ~& a# ~: Z除息日 Ex-dividend date % @; S4 I" n, ]. E' j5 X
股利支付日 Date of payment % ?. i, t! u1 ]* l. N$ L) ?
现金股利 Cash dividend
4 \( `5 i' w# m* d/ U$ _# L股票股利 Stock dividend / m# \4 N G/ o1 b9 O- Z4 ?* d- ~
拨款 appropriation + q$ n/ H0 H; W o4 b; D
------------------------------------------------------------# T l7 l1 f, X& D e$ t
（11）财务报表
# t- Q i, X5 H) M0 V. T% C- D4 z# f/ N财务报表 Financial Statement
w* g) [( F5 ]4 M2 d0 Y+ V) S资产负债表 Balance Sheet
3 Y9 X5 V2 k& \收益表 Income Statement
1 O9 _+ h: |, F5 g* l帐户式 Account form
9 z1 y3 z% e4 z; M( x8 p报告式 Report form 8 ]+ J: n" ~7 k* D: v2 d
编制（报表） Prepare
9 W* d3 Z* m5 f* _4 X工作底稿 Worksheet
( Y$ t: e. h# g- B8 o2 `0 D8 k多步式 Multi-step
' g+ y8 g5 u! J( Y5 E- }4 [单步式 Single-step
" {+ F2 a# r$ f* _4 s3 w1 t-----------------------------------------------------------
4 I6 X# [7 L8 l- t（12）财务状况变动表
& }9 e3 ` H$ F. l7 [: h) x4 r财务状况变动表中的现金基础 SCFP.Cash Basis ! q# e, k) g* A; x
（现金流量表）
- }* q. t* Z2 C! [. K* k$ g财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
" E% G. K; D9 u( ~8 M3 o（资金来源与运用表）
9 j8 |$ Z# C* u, G, }* m( [2 u营运资金 Working Capital
3 a5 C& q$ _) V+ R2 {2 a' s4 J全部资源概念 All-resources concept 1 [9 Y/ f6 o- d3 [% c U' E
直接交换业务 Direct exchanges # y* J9 } y8 D, \$ j
正常营业活动 Normal operating activities ' k& m6 M0 n1 J+ d- |& O9 S5 J
财务活动 Financing activities
- s" U3 h. m% |2 k$ A# W& {+ |, v投资活动 Investing activities 9 `, Y! Z/ N; J9 i
-----------------------------------------------------------, B# q& q) U8 B, c9 w! Q
（13）财务报表分析
( K6 X* Y2 H( x. k财务报表分析 Analysis of financial statements
( z3 C5 W1 }' I$ q/ }比较财务报表 Comparative financial statements
( N+ D p, v, s# C/ s) H趋势百分比 Trend percentage $ k+ }: Q2 @2 E( t Z
比率 Ratios
- F' e3 K7 k% c0 B普通股每股收益 Earnings per share of common stock 0 k; R/ M) l1 C4 ?/ ]
股利收益率 Dividend yield ratio
. F; C. g( f, G! R S4 Q价益比 Price-earnings ratio " p J% M" q. P
普通股每股帐面价值 Book value per share of common stock
( B! c& l' v4 F+ b9 @; E资本报酬率 Return on investment
. u& h- B6 y9 ^8 m3 X* U. T总资产报酬率 Return on total asset
d( K4 S) J! k债券收益率 Yield rate on bonds
, F( @8 m4 H/ s0 C+ k% S. R* K/ b已获利息倍数 Number of times interest earned
; C4 Z0 S' a! i" j. l& `. ^' }) j债券比率 Debt ratio 5 R% ~; p+ V, E- v6 t% [+ M3 x! P
优先股收益率 Yield rate on preferred stock
1 Y }! \/ Y" K5 s0 a: O营运资本 Working Capital
4 S" E2 x- A1 ?周转 Turnover
~, f- {* F6 b存货周转率 Inventory turnover 5 \. `9 U/ A# C
应收帐款周转率 Accounts receivable turnover ; o, ?" c' a1 D# C$ y
流动比率 Current ratio ' K+ y G+ s- Q, \: p7 R/ ?
速动比率 Quick ratio
6 [# |' B3 `: N- y酸性试验比率 Acid test ratio- Z1 z, r. y4 o" \
------------------------------------------------------------ 0 F+ f% n1 _) G: k% z
6 b8 Y* V" l; [; k5 d* f
（14）合并财务报表 / k* g0 @# \) Y c. Z
合并财务报表 Consolidated financial statements
4 P, X3 p/ M1 U% {5 W0 [吸收合并 Merger ) {, L9 O6 }- J/ Y) g+ Q6 r- p
创立合并 Consolidation
) J& B V. p2 }+ E: y控股公司 Parent company
; K1 Z+ a) L: R9 O* P. E附属公司 Subsidiary company ' J" @/ [# f5 X
少数股权 Minority interest
6 S" {' D6 S- l; C. A8 Q权益联营合并 Pooling of interest
' |( Y- [& _! y/ y* ^- ~6 C# i& B购买合并 Combination by purchase
6 a F: {8 B; Q权益法 Equity method
+ O9 _/ ?, l" x1 z0 i8 t成本法 Cost method ) q: o* k% D: H( y1 @: R/ l5 |
8 z; S( J( Q# I, k$ P4 J2 q, Z
------------------------------------------------------------" J, Q( E+ R6 E9 K& w
（15）物价变动中的会计计量
# C0 C) Y6 F/ \2 A物价变动之会计 Price-level changes accounting
' h) E3 M! m* d8 f一般物价水平会计 General price-level accounting ( b2 m c! a2 a) t2 v+ |( s1 H
货币购买力会计 Purchasing-power accounting
& E/ N# ?% f3 ^2 R统一币值会计 Constant dollar accounting * E# X6 _" g2 ]6 s9 Z) a
历史成本 Historical cost
" q z2 U7 f$ f3 @, b( {' i+ c现行价值会计 Current value accounting
( s6 `: _8 e7 t% x* t, I% n现行成本 Current cost
' T; R/ f ?: q' f7 H8 M; i重置成本 Replacement cost $ m9 O$ D! q. [( w
物价指数 Price-level index 3 Z2 K6 ?6 l$ M' \5 o% x
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 7 v' W( A) ]- g7 d
消费物价指数 Consumer price index (or CPI)
- Z" i' s3 l5 ?批发物价指数 Wholesale price index
, ]9 d% v. e8 R4 f1 g# }' F货币性资产 Monetary assets
. d) l% n1 k: n( O: x货币性负债 Monetary liabilities 4 c7 `' a# j' h' V- J
货币购买力损益 Purchasing-power gains or losses
) U- F' s5 J6 l" w- e1 W资产持有损益 Holding gains or losses % O2 o0 E( P( G2 C
未实现的资产持有损益 Unrealized holding gains or losses
! X2 @0 a/ i, }9 p3 {6 N/ r现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
