 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 0 Y9 I) v/ w4 D! I: ^
会计 accounting ! G/ p j# l1 p7 E) C1 b* k7 A8 D
决策人 Decision Maker + A6 ^+ p+ V7 @ G' d
投资人 Investor
5 i; d) o" D, N股东 Shareholder ( R6 z0 G" |/ v! e/ ?$ \7 S, l
债权人 Creditor 7 Q" M' t4 l6 U5 g0 R' L
财务会计 Financial Accounting 0 A1 s# U* p: b3 |8 a7 q& W
管理会计 Management Accounting . X( B) p& e) I, `' J7 n$ i( |; C
成本会计 Cost Accounting
6 Z, _5 L2 ]0 U3 H3 P1 H$ ]私业会计 Private Accounting
+ r% \6 c' a6 W公众会计 Public Accounting , S- D. S$ G- T
注册会计师 CPA Certified Public Accountant # Q# W* L$ c) W( n2 P1 d9 \
国际会计准则委员会 IASC 8 b, p/ k3 J1 q7 A
美国注册会计师协会 AICPA ) j+ O0 N3 \$ Y( Q! @( t0 D
财务会计准则委员会 FASB
( O& J; E ?7 }8 m: W) p' w管理会计协会 IMA2 X7 Y3 d& k6 I$ M6 x3 w/ i- D# q( o
美国会计学会 AAA
, O h% t, h# R$ F9 e税务稽核署 IRS T; W* e! V# u. }
独资企业 Proprietorship 9 U( p" w1 W0 j" c8 a! I0 I& n W" H
合伙人企业 Partnership ) a' O9 w+ N/ F( b K+ C
公司 Corporation
1 o& C% t9 H9 K! J( [5 L8 p* G4 }- Q0 q会计目标 Accounting Objectives
: u [: A" V3 M会计假设 Accounting Assumptions
8 M7 m; y* g* D+ T" S会计要素 Accounting Elements
7 \! Y7 @5 o8 \1 z" e4 R8 X5 S5 M会计原则 Accounting Principles
# K0 Z1 h1 v( M8 ^. n1 t会计实务过程 Accounting Procedures * H1 q" h9 T- X" m9 ~
财务报表 Financial Statements ) S8 k! }- M) N- h8 Y0 T1 V! m, r8 \
财务分析Financial Analysis J6 S( i5 Q6 M6 t+ w, b' m$ j
会计主体假设 Separate-entity Assumption , J) |4 i9 [0 h# K( x; @
货币计量假设 Unit-of-measure Assumption # a/ Z: G3 |: ^! G; w% R: c0 t, z
持续经营假设 Continuity(Going-concern) Assumption . [/ p% s( w8 @! x; K
会计分期假设 Time-period Assumption / O* _$ r0 t7 f2 E- W9 ?
资产 Asset
- Y. x# R6 T! e: r负债 Liability
' ~4 [. U5 W" E! u/ ?/ W6 L$ m业主权益 Owner's Equity
( N' S' p" b7 P ^; p6 c收入 Revenue ' o/ r0 L; y, c+ j1 t! K8 ^9 n
费用 Expense
$ p9 _$ a* u1 N2 N- I收益 Income ! I! R0 y. h6 w- |$ F* I
亏损 Loss
& c, x% w0 ^+ |& E& e* R历史成本原则 Cost Principle
1 X1 s8 K, E* C$ P收入实现原则 Revenue Principle / T8 \. F* [- f8 f# ^: P
配比原则 Matching Principle
% I" d* _+ ^. |% C全面披露原则 Full-disclosure (Reporting) Principle
0 v9 _/ l9 z& u5 O( T+ }. U客观性原则 Objective Principle
# x. V% p p- W一致性原则 Consistent Principle 9 U; U3 }6 m" d% b9 g
可比性原则 Comparability Principle
8 B n& {$ ~8 k9 T6 V重大性原则 Materiality Principle
, I+ `# I8 ?& T: ^& x8 M$ T1 |# R B稳健性原则 Conservatism Principle . Y9 W% _* Q: K+ C6 C3 Z5 C' @
权责发生制 Accrual Basis 7 h: K1 R4 S3 c' a* ?0 R
现金收付制 Cash Basis
. N& {8 n; r2 a8 J0 H# \) N财务报告 Financial Report
1 P; P7 x. P" g) `流动资产 Current assets
# V) y( Q# }8 Y3 {流动负债 Current Liabilities
2 }4 d; a- [9 [% l9 F* g0 q' E长期负债 Long-term Liabilities & ~, V5 O/ j( t
投入资本 Contributed Capital 5 S, U# h/ r0 ^$ P+ B0 M
留存收益 Retained Earning
& R7 Z# Q! b2 j9 @7 C% I' }4 ?3 h, c: T
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6 S# E, e: V- ^. S（2）会计循环
, L' r4 g( ` o会计循环 Accounting Procedure/Cycle
$ y1 {5 P, K$ j9 c. h7 }5 m会计信息系统 Accounting information System
2 ]3 d) M* _( _0 k P3 }, w0 u9 ]/ B帐户 Ledger
2 q5 K# U: ~# w# j6 _$ B z会计科目 Account 6 b; r4 V/ g @, j
会计分录 Journal entry " s; t: O* `) U. c5 Q
原始凭证 Source Document 1 @, g5 H0 ~8 [. x, _2 N
日记帐 Journal
+ n/ Y/ U2 K* r% W总分类帐 General Ledger - o2 W% c; n* F9 s
明细分类帐 Subsidiary Ledger
! d) A$ i9 V7 m( F A试算平衡 Trial Balance
& T( ?* J" m6 K9 E. f$ R) N现金收款日记帐 Cash receipt journal
2 F4 {0 s* V/ s# C0 Q) p- N现金付款日记帐 Cash disbursements journal
6 G0 N/ o/ D$ P销售日记帐 Sales Journal 6 i8 T9 X+ P" [3 |3 a
购货日记帐 Purchase Journal $ {$ Z" y; u5 z6 O( y, {3 C
普通日记帐 General Journal
- ~2 ~1 r. b" \( J. G( K" |工作底稿 Worksheet ' l4 K, n. r$ ^# ?4 S
调整分录 Adjusting entries ' e% F3 s/ q* t3 t$ h! j" V
结帐 Closing entries 2 n+ e8 u/ O/ M
$ O( z$ S- x- |5 [4 U+ o# Y
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（3）现金与应收帐款
8 c" R! a' J" W$ C现金 Cash
p7 x" W$ K9 }, N! o) Z1 a. U银行存款 Cash in bank + r1 U# S& w5 r
库存现金 Cash in hand
9 O. Y1 d/ i# F7 W& V流动资产 Current assets
- i; E! f" Y' _6 j. _偿债基金 Sinking fund - ~7 v+ h1 j" z# m, V, ~
定额备用金 Imprest petty cash 9 B) h" @9 P3 n- N+ s; d
支票 Check(cheque)
: z7 ^% `% a1 _! P% y, b V" {) K银行对帐单 Bank statement
6 L& A, u5 F, _5 `" z E2 M银行存款调节表 Bank reconciliation statement
4 m. b, z6 ^2 x7 Q% k; f4 D8 `在途存款 Outstanding deposit
% [" Q) q) `" Z! l" n, |- o在途支票 Outstanding check : _9 o) G# J4 X# j6 ~
应付凭单 Vouchers payable 9 X% k! a: c2 z- h5 `4 k6 `
应收帐款 Account receivable ; O1 R5 ]" t w. i
应收票据 Note receivable
3 M! @4 s- e# z8 |起运点交货价 F.O.B shipping point # r" c4 b3 q7 p4 V) y1 o: j2 {- u) H
目的地交货价 F.O.B destination point
( z- v6 N% k, H& {/ u商业折扣 Trade discount
$ v' R# W- p: U0 i% o现金折扣 Cash discount
; U2 C+ s. I$ Q4 S5 u销售退回及折让 Sales return and allowance 1 A# x, I& L7 l* h o6 y1 v- G4 j
坏帐费用 Bad debt expense
5 b0 k$ `) w6 m/ i备抵法 Allowance method
! W* N% R. `% h2 y3 s% g备抵坏帐 Bad debt allowance 6 `" R3 X9 B+ E5 g
损益表法 Income statement approach
6 }% b1 G" j) m! l; z9 c资产负债表法 Balance sheet approach ' s( ?4 F. c0 D
帐龄分析法 Aging analysis method
0 M& W; y+ U0 K直接冲销法 Direct write-off method + ^% y; C+ g, {
带息票据 Interest bearing note 1 T: ^% e" Q+ T
不带息票据 Non-interest bearing note 4 ?! { h) B" ~; |. |2 `7 ~/ ?
出票人 Maker
* \4 o- U- a8 d" x+ C5 l受款人 Payee $ l. e5 i* Y% d
本金 Principal % d$ [% m2 g0 f" a, ^: ^* n( _
利息率 Interest rate # G4 ~: o: ?6 Y' Y1 L
到期日 Maturity date
( Q+ f6 U5 I/ u1 j本票 Promissory note
$ y4 @/ Z* L) u! m' p1 E贴现 Discount
3 Y8 r! P B! ^+ I% L3 a3 S; P y背书 Endorse
9 e: J$ k5 J9 |拒付费 Protest fee 6 m# S# V$ n$ e7 D! ?, x
1 d7 d( J9 x Y
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（4）存货
- I# [- [/ {- ~! Y: _: |存货 Inventory 1 I0 y& c% ]0 J* y% V' f- o
商品存货 Merchandise inventory : w6 t' w' T4 Q, s6 a i" _5 D
产成品存货 Finished goods inventory
# y; L. a4 ~9 |; v+ G- @0 \ o在产品存货 Work in process inventory
: b2 Q l% c, C/ @: ]6 e原材料存货 Raw materials inventory 3 z4 i2 C% M; ~3 R- x% N
起运地离岸价格 F.O.B shipping point
" ], \( L4 ^" n8 Q- u目的地抵岸价格 F.O.B destination P4 G) L- v: w+ x6 M6 }
寄销 Consignment
7 y+ e7 z/ G X0 t寄销人 Consignor - @. _/ U, H& j* u% b* m5 S
承销人 Consignee 8 B' @3 x1 u* S7 Q9 Q5 o1 r
定期盘存 Periodic inventory
6 Z M4 p" j7 \4 B# F+ u永续盘存 Perpetual inventory
4 F. Z7 O, H7 G% I/ \购货 Purchase 2 Y8 O {. ] ` a, @
购货折让和折扣 Purchase allowance and discounts
% A9 `" E( p- o存货盈余或短缺 Inventory overages and shortages ( E* d' E# X( v9 a8 g) u6 G8 s
分批认定法 Specific identification
8 {* S" S( p& Z0 B加权平均法 Weighted average
6 e) g+ X+ {* r) w) O% s先进先出法 First-in, first-out or FIFO % i6 L8 F- O& _ c% e$ e6 x
后进先出法 Lost-in, first-out or LIFO 7 Z, }- A5 j6 \! N& {+ S
移动平均法 Moving average 2 z M0 O. j( M5 p, C9 n& P
成本或市价孰低法 Lower of cost or market or LCM 2 i8 Z. B a- J, N& F
市价 Market value
4 D/ b. @. A% _ Y重置成本 Replacement cost & X. |7 ^% s5 V2 J
可变现净值 Net realizable value ( H) t$ b" _5 E5 o6 |& D
上限 Upper limit
9 C; F$ Y; Z/ L下限 Lower limit ; d4 ~9 P/ F0 @5 w; K+ v/ s% s
毛利法 Gross margin method 5 v; S! t1 S S6 O: _: ~& A
零售价格法 Retail method
6 j4 u9 B& w2 }8 u7 i6 a9 I成本率 Cost ratio
# H2 _2 e, y. ]+ I! c- L! Q& y* H/ {: z/ H {$ u9 c/ R" o6 y2 |8 P
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5 [7 W& R+ @( W: `8 r（5）长期投资 ( P8 a5 r: `5 K/ I/ a
长期投资 Long-term investment # a% b( N8 \& H, O( g" J7 F" d: ^ O
长期股票投资 Investment on stocks
: g: _# I8 l2 v. w9 ~0 d长期债券投资 Investment on bonds $ d2 U- W! @) @! p# R7 d
成本法 Cost method 2 _* n, p) q. m7 z+ ~
权益法 Equity method
) j( _: N" G1 W# ]合并法 Consolidation method
7 b- x# X, d$ f股利宣布日 Declaration date V7 [/ i& S5 ?; ~
股权登记日 Date of record / m1 {9 R9 ~# {7 j: {/ o
除息日 Ex-dividend date $ a( U! u& J+ \: M
付息日 Payment date , |7 a3 }2 ~: d E0 m8 ]/ Q( K
债券面值 Face value, Par value
: g: p6 p# N8 U: B9 c# d, ?债券折价 Discount on bonds 2 F- ?0 v* @/ I& o
债券溢价 Premium on bonds $ n" A# D/ C6 B2 g2 q# z
票面利率 Contract interest rate, stated rate
! q; z6 a, t# N* _1 h市场利率 Market interest ratio, Effective rate
3 a; i2 U, p$ ]' x7 j9 h0 R! C普通股 Common Stock
4 ]9 U+ ^" J6 o( B优先股 Preferred Stock
: `% z( J4 x% Z2 @6 |4 f& x: U- i现金股利 Cash dividends $ O; P' Y) C% Z9 h. J) W3 @
股票股利 Stock dividends - ?, R, @$ q0 D! [ U
清算股利 Liquidating dividends ; q* f. y/ f5 N2 N
到期日 Maturity date
+ B c* C! K y* X9 b到期值 Maturity value 1 L6 C' f9 r' ~9 L- X
直线摊销法 Straight-Line method of amortization % ^ u4 {$ Z; G- g1 v
实际利息摊销法 Effective-interest method of amortization
7 e9 s- D+ I% G% z, q4 L5 o: B& {, P0 e. b0 W7 ~; C( C. Q. Q+ S6 w
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（6）固定资产 ; e$ T$ Y7 P# i3 E
固定资产 Plant assets or Fixed assets
6 L& X R$ U# Q原值 Original value
7 C0 {+ G7 @3 P6 t3 I预计使用年限 Expected useful life * D; v) @' ?3 F
预计残值 Estimated residual value ( o) f! \0 M0 z4 _9 A, j
折旧费用 Depreciation expense
; ^+ P6 r5 i+ y8 X累计折旧 Accumulated depreciation
0 u& F2 c) Y9 y5 i5 i$ y0 u; E帐面价值 Carrying value
8 O# r0 k' ]# n! n应提折旧成本 Depreciation cost # z$ m( m, `* U- O
净值 Net value . J5 i9 ~* {( D, g/ E: k/ i5 w% A& \
在建工程 Construction-in-process
6 s) j7 J% f+ ?' Z z! |磨损 Wear and tear ! F! k; d+ q, U5 S8 Z1 M
过时 Obsolescence $ ]" l% C8 v- N$ _5 d2 a: L
直线法 Straight-line method (SL)
/ i; P0 Z2 B3 ]+ c6 ^工作量法 Units-of-production method (UOP) 4 z% i& |: p! |& l; y: \
加速折旧法 Accelerated depreciation method
; o3 L; F1 O8 o8 o* F双倍余额递减法 Double-declining balance method (DDB) 7 O; E& a+ C2 |& f6 v) n! S, r# F
年数总和法 Sum-of-the-years-digits method (SYD)
6 E- L" Q% @! H( Q7 l以旧换新 Trade in 7 s8 ?# e3 _1 h8 R& R
经营租赁 Operating lease
' e6 R2 _ J* u& p$ B& Z7 W融资租赁 Capital lease / G6 z' x8 ~. e
廉价购买权 Bargain purchase option (BPO)
a2 p1 f0 m8 U资产负债表外筹资 Off-balance-sheet financing - q* M9 m5 Q5 Z' D4 b- R" Q$ o7 X6 F
最低租赁付款额 Minimum lease payments! J# Q/ {6 M* [0 o7 H5 h
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（7）无形资产 & j0 r$ t! s+ R- P
无形资产 Intangible assets 9 V* H/ ^7 w9 j( Y6 n
专利权 Patents $ u2 `' E X& [7 E# B% E9 a
商标权 Trademarks, Trade names
- s, Z) v9 V7 S! L% _0 [9 T著作权 Copyrights ; [. M8 f1 r# \/ E! ]* o
特许权或专营权 Franchises
3 {) f( i, A; x. n2 } ]商誉 Goodwill ' C, n# i' O, {$ K( O6 d6 w
开办费 Organization cost 1 V; i6 V0 u. z( M# N
租赁权 Leasehold
& t' ]9 l( v3 X摊销 Amortization / f% g o* \4 Y- R C2 e( m
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) r4 F8 L; Z/ W. E% {2 L6 ]（8）流动负债 - s; {* [$ B" I( [1 L8 l
负债 Liability
2 R7 c: l! `) L2 y |" f流动负债 Current liability 3 [+ I+ l8 V( n& X4 s- v4 q1 I4 _
应付帐款 Account payable
& l& g* `- x7 h9 G1 a$ [应付票据 Notes payable
' t' q& ?8 G' w3 [4 G贴现票据 Discount notes 5 Y$ b- K0 D% e1 E7 w2 n
长期负债一年内到期部分 Current maturities of long-term liabilities
, J/ ]4 ?. x+ l应付股利 Dividends payable
4 I: w7 ]! ~9 N1 y: l/ i6 f预收收益 Prepayments by customers " O" a2 c- ~4 G# A9 U6 X# [
存入保证金 Refundable deposits
# A" c) U# p' g2 \, U) V应付费用 Accrual expense
7 e/ y% J, F% z/ w. s' q增值税 value added tax 5 Q/ c, |9 n T, |( A( ?
营业税 Business tax $ x) p7 D8 }& w/ {: Y
应付所得税 Income tax payable 6 a: i$ }" y! s! i' i. _% U
应付奖金 Bonuses payable 9 p" j' v+ ^' o
产品质量担保负债 Estimated liabilities under product warranties , i$ b: J- n. H6 E! o
赠品和兑换券 Premiums, coupons and trading stamps & y! F/ ? _9 _. g9 C
或有事项 Contingency
+ `% B1 O/ y* U: H& W或有负债 Contingent - Q- R2 o6 f* a) P" Q; Q
或有损失 Loss contingencies 0 z# o- @+ C/ @: ?; ^4 T8 w
或有利得 Gain contingencies ( f/ R5 @, e$ @* a$ [
永久性差异 Permanent difference $ v- C, @) L$ w
时间性差异 Timing difference , }+ a4 E' Q( \ H' w L Y
应付税款法 Taxes payable method
' @4 x, N/ Z+ N# t8 T1 u3 x' D纳税影响会计法 Tax effect accounting method , k' s$ K! q' b) m# V& f6 P
递延所得税负债法 Deferred income tax liability method
7 ~' r6 B8 m5 R0 y$ m
j' L* ]! v# j3 V8 w0 b------------------------------------------------------------
) G; x5 d2 \ Z% L（9）长期负债 ( t0 R& e# H: v0 K6 f5 u
长期负债 Long-term Liabilities 0 [0 R/ z. ~7 `) h+ @* y
应付公司债券 Bonds payable ; ~+ w2 x6 _5 ^4 T' f0 S* w9 b
有担保品的公司债券 Secured Bonds * Z- a5 |7 R7 g' k; q+ g9 s
抵押公司债券 Mortgage Bonds
) y4 f9 r) N7 ~/ X. V保证公司债券 Guaranteed Bonds 8 m0 m# S/ t8 g
信用公司债券 Debenture Bonds ! s! W6 T3 {4 B. O) J
一次还本公司债券 Term Bonds 1 |9 c0 C/ f8 A7 |2 P7 p$ }
分期还本公司债券 Serial Bonds
+ y1 F: E# z0 L; t5 f0 s可转换公司债券 Convertible Bonds ) Q* t' c- ]4 m; _4 O' v& G
可赎回公司债券 Callable Bonds
1 Z0 j: B' u$ r% J可要求公司债券 Redeemable Bonds
; N3 o; ~! K8 W: z4 N: |4 o记名公司债券 Registered Bonds $ g# l$ U0 X$ T7 Q
无记名公司债券 Coupon Bonds
( S9 l( p8 W- l$ L普通公司债券 Ordinary Bonds - C* k' i- x- H7 b
收益公司债券 Income Bonds ( b/ t& P6 [ ^! \
名义利率，票面利率 Nominal rate & f+ w" ^" w u. [. j T- f- P7 Z
实际利率 Actual rate 7 c0 \- u: g \
有效利率 Effective rate
. F! ^8 ?7 p( l- p溢价 Premium
0 S$ K4 d, l9 x" k# U" D y折价 Discount
* [+ R3 c5 J) ^) P( l/ m面值 Par value 3 g9 q6 L7 S! E: s3 x# i
直线法 Straight-line method 7 `) S- E$ N, V% m
实际利率法 Effective interest method
: i# e6 `/ o' h2 s( Z到期直接偿付 Repayment at maturity 3 p4 ^8 F0 t+ o
提前偿付 Repayment at advance # t7 c; Q1 w2 v% l( X
偿债基金 Sinking fund . |4 f& w" @5 Z
长期应付票据 Long-term notes payable % f! E7 W7 A* G9 R7 \. U$ ^
抵押借款 Mortgage loan& O7 h* ^: K1 v# ~
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8 U1 }7 _, _- u5 h9 e3 ]$ R3 |9 @! p（10）业主权益 ) K' t0 B5 B9 R, K
权益 Equity & h: a& y- `; h
业主权益 Owner's equity 5 @% S% ]1 y2 {
股东权益 Stockholder's equity
/ A' J8 b8 c. A, A9 `0 H投入资本 Contributed capital % ^% z( R1 s! Y1 d1 S3 ?8 |. t
缴入资本 Paid-in capital ; C3 I# m& J. [1 B
股本 Capital stock : i/ S/ x' O: }0 H% k5 G" R+ I
资本公积 Capital surplus
8 H/ _& g4 T6 D留存收益 Retained earnings
& a+ K6 l5 C* F核定股本 Authorized capital stock : ^4 o) |1 O" K3 X* g
实收资本 Issued capital stock
: E: i2 O% y& D( \) k: L& {发行在外股本 Outstanding capital stock " C- k: s" { s) e" z
库藏股 Treasury stock - `6 q, s$ N/ |! O- K4 y% z2 C+ ?
普通股 Common stock
% V% `7 ~0 k8 N优先股 Preferred stock
6 U, h, D5 n: B8 ~; I+ B累积优先股 Cumulative preferred stock
5 y. q- [, l2 L( U非累积优先股 Noncumulative preferred stock 5 E- ?$ q/ h- s2 _5 s
完全参加优先股 Fully participating preferred stock
, x4 [$ }2 |7 V# S0 F) @" h部分参加优先股 Partially participating preferred stock # f6 m& L: `" c9 u- v4 C7 s
非部分参加优先股 Nonpartially participating preferred stock 1 v" q9 Q; S: l# G' h6 h
现金发行 Issuance for cash
7 W% U Q9 e% m* n非现金发行 Issuance for noncash consideration 0 j. x, b/ W' w9 q# I6 K
股票的合并发行 Lump-sum sales of stock
" m5 j& Z% m( e, V发行成本 Issuance cost
9 H' t x0 _7 L8 ~成本法 Cost method 7 D1 ?& H; Q/ t3 L& |# i! e* z8 Q
面值法 Par value method & o$ g" x7 p. A, i0 h9 d
捐赠资本 Donated capital
4 c5 h; A; Y% t5 Z; I3 [3 _盈余分配 Distribution of earnings 0 ~; d6 K" v7 I& _% n4 {/ q
股利 Dividend
G! ^7 q5 _) Y, G0 m股利政策 Dividend policy
& K& K1 m9 o4 m# d a& _- H宣布日 Date of declaration
1 f4 M0 c G& n6 x股权登记日 Date of record 9 R* G+ X3 b( ^* h% L
除息日 Ex-dividend date
$ ?! t% @' @0 Z: D5 q, P股利支付日 Date of payment
* Z0 w0 @" s* m! `1 m. R) T现金股利 Cash dividend
3 H( p, m" j$ Y! @) y3 @: Q& p股票股利 Stock dividend
+ o9 ^$ J9 y0 F1 H拨款 appropriation
4 g L* X' m: N' n1 [2 o2 q! I------------------------------------------------------------$ \, ~. [; h; j% A! X5 s2 B
（11）财务报表 " [) V# L' g$ O, U0 Z+ s) a
财务报表 Financial Statement ( x0 V$ a; }( z
资产负债表 Balance Sheet 8 h% j9 W* P$ {" e& |6 V1 R4 }3 Y9 F
收益表 Income Statement % }3 a% q; [: e& w5 W) l. D
帐户式 Account form $ n! I! k d5 A0 Z. p4 Y0 f
报告式 Report form 0 h! q& B2 V6 N. o9 w
编制（报表） Prepare
3 a( c, z7 H7 }工作底稿 Worksheet
: b! m! K7 W+ q. E9 X- {多步式 Multi-step ) B* |- P; _7 E. A& n. g
单步式 Single-step
+ g& M, D9 u6 z/ m _+ y-----------------------------------------------------------% u- i; \* ]9 i& F0 `
（12）财务状况变动表
* X( @, B1 B( \& w" O: z财务状况变动表中的现金基础 SCFP.Cash Basis
* `' w; C v" W9 M（现金流量表）
. P: q0 y: i: ^- y& T3 i财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
! t$ P5 Y" w3 N（资金来源与运用表）
7 X8 j3 \* U( f1 z4 m, r营运资金 Working Capital 3 Y y2 T. a- v6 X! ~( I; f |
全部资源概念 All-resources concept L- @2 I7 R1 g
直接交换业务 Direct exchanges 0 G0 a9 g, f& l! ]( v
正常营业活动 Normal operating activities ) a6 P4 T" ?5 |* `7 U+ l5 i0 T
财务活动 Financing activities
3 ?; V( J2 f5 v! Z9 Y/ q投资活动 Investing activities
8 e& C; n' Q, h' {-----------------------------------------------------------1 ~0 @3 F2 y- S
（13）财务报表分析
/ ]9 C. R2 s2 D2 N: o# k财务报表分析 Analysis of financial statements
! [( A- G; R0 i8 r; I& s比较财务报表 Comparative financial statements 9 a5 w, `& a% N# e1 o) o# y8 l
趋势百分比 Trend percentage
# }: M& G3 d3 f" U" Z' \比率 Ratios + \7 s5 P$ R. U8 h, P2 k! [
普通股每股收益 Earnings per share of common stock
9 O1 T/ G+ O J! s+ R" t股利收益率 Dividend yield ratio - s0 C: a. B, ]" G
价益比 Price-earnings ratio . N) Z* `/ }' l! z( {
普通股每股帐面价值 Book value per share of common stock
- A r1 f5 R. Y$ v: ^" _6 i资本报酬率 Return on investment ) {$ H: d2 g+ T: B
总资产报酬率 Return on total asset
( `; @0 C5 N1 l6 F; n0 F债券收益率 Yield rate on bonds
3 q# w$ d5 q- z! D% [3 G已获利息倍数 Number of times interest earned ' F4 d+ Q1 X% V
债券比率 Debt ratio
/ f3 M9 I# h2 E3 h* E; W优先股收益率 Yield rate on preferred stock 5 r- x+ Y5 v8 G. T9 Y
营运资本 Working Capital & O# ^' N; `5 s$ s. g
周转 Turnover
; o0 }) q6 e( p' ?* S# o存货周转率 Inventory turnover 6 l, Y2 Z% {% H* T2 I+ d" D
应收帐款周转率 Accounts receivable turnover
/ C1 r& s% Q0 A( X5 w. R7 o流动比率 Current ratio
- _( `; o5 p: ~4 p+ `速动比率 Quick ratio % ^1 [' |4 {( b5 N
酸性试验比率 Acid test ratio i& V8 ?! t% p& ?; W1 M
------------------------------------------------------------
# Z7 y) S+ \: h" Z" U( E( B) \
" b, ]3 ?$ B' ]8 d8 f（14）合并财务报表
# ]: u' j. e* y5 p8 w3 l7 I# n合并财务报表 Consolidated financial statements
9 L9 W; \7 r9 |/ d% z3 `9 E6 h吸收合并 Merger 2 k6 t5 h0 |% r
创立合并 Consolidation
1 p& U* f2 A0 w& V控股公司 Parent company 8 m# c& b8 K& ?% D% ^/ @
附属公司 Subsidiary company ~* O+ K. u5 X& R; N& N
少数股权 Minority interest
) p4 R$ v& X6 |4 s% M! }权益联营合并 Pooling of interest
) j. j' `) R. }购买合并 Combination by purchase
3 E; o4 z# y" w- G6 z2 A权益法 Equity method ; W. o. L- B2 \* v8 m8 b, z: o0 u# s
成本法 Cost method 0 Q1 H' a" Q- Q
3 {+ C0 L0 U6 I1 b% Y' b3 C0 g------------------------------------------------------------7 Q9 |5 w5 V" h6 Q4 Z. H
（15）物价变动中的会计计量
- k- ^8 I, w3 W$ u物价变动之会计 Price-level changes accounting 6 Y, {$ P( [1 j3 c$ }# n
一般物价水平会计 General price-level accounting
( M8 w' s* v* m' S货币购买力会计 Purchasing-power accounting
5 D# T4 X3 O9 u# H. Z; ` H% n统一币值会计 Constant dollar accounting
5 V. ] I- Z. ?/ ]历史成本 Historical cost
7 N4 G* r# D$ i/ v/ Q& K' K, ^现行价值会计 Current value accounting
) n: ?! b" l+ D% x现行成本 Current cost & q; s! x2 z3 ^" Y/ K4 v
重置成本 Replacement cost
$ R, o# t0 P C物价指数 Price-level index + |" c9 k$ U: b) x3 v; @/ e1 |
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
$ D; C2 \4 O* y1 F8 K; H) z消费物价指数 Consumer price index (or CPI)
7 w* R3 _" o0 [; v! U批发物价指数 Wholesale price index ' F; Z- E, F1 g1 R
货币性资产 Monetary assets 4 Q+ N$ k3 L7 ]! {( r
货币性负债 Monetary liabilities
3 ~# B$ z" Z6 h9 L& G货币购买力损益 Purchasing-power gains or losses
* m# x _( ]" s3 U+ O% @资产持有损益 Holding gains or losses
- q; G! T0 y* ]5 |1 l未实现的资产持有损益 Unrealized holding gains or losses ( O" G/ L0 k3 l, ?+ W6 u
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
