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（1）会计与会计理论 8 ]# N; z$ _ T3 S
会计 accounting - j, x; ?4 J: s9 P" I
决策人 Decision Maker O- b8 @! X/ Y0 B: }: P
投资人 Investor 8 n) D+ x# x- y1 v8 p
股东 Shareholder
# g+ ] B3 W2 B+ A$ |0 I" t$ v债权人 Creditor # p! ?" j! G! S8 [: h+ j! v- N
财务会计 Financial Accounting 1 a; M# J# V& n" k) Z
管理会计 Management Accounting
s* a7 c0 j7 O( m6 x成本会计 Cost Accounting
8 z7 `5 i/ D( j! g. i" B私业会计 Private Accounting
2 k5 f' B- o& x4 n5 X5 F公众会计 Public Accounting
9 x: {/ H d+ O& I注册会计师 CPA Certified Public Accountant & P8 h; Y, o! s, ~
国际会计准则委员会 IASC
2 ^9 C" K0 X2 v, y3 [美国注册会计师协会 AICPA 8 z' Z9 Z# r: h' U7 B6 }. q7 ?9 v
财务会计准则委员会 FASB 5 y& b# Z- j& P8 p4 @1 ~+ M
管理会计协会 IMA1 }7 k3 s8 P" V! T* y7 N; M* N( d
美国会计学会 AAA 1 ^! S0 K; p* C$ O$ F3 F5 ~9 ?
税务稽核署 IRS
+ q' k7 M' z$ K! \5 X- s独资企业 Proprietorship
# P/ l( S( L$ A. j& ^合伙人企业 Partnership 1 o# k( o k' M) H, i) ~ ~) m
公司 Corporation 3 m9 ] s( ~( h4 F
会计目标 Accounting Objectives - u0 f- W9 Z. K, o- s$ Y$ { C
会计假设 Accounting Assumptions
- W; ? Z: o3 h1 u2 L8 R+ X) I会计要素 Accounting Elements
( u3 Z. ^/ Y1 V: h9 [会计原则 Accounting Principles 7 N9 L1 F& [. d3 p7 e
会计实务过程 Accounting Procedures
" _1 N3 W; u* n4 m- \财务报表 Financial Statements
% {1 G$ z. A6 s财务分析Financial Analysis
7 K8 O' L0 I2 \; ?6 p会计主体假设 Separate-entity Assumption
8 {) @! M: c; C+ L) R货币计量假设 Unit-of-measure Assumption # v0 R2 x0 J7 q; H0 u
持续经营假设 Continuity(Going-concern) Assumption
! Z; Q" f* o' W$ k5 o' t$ k9 y会计分期假设 Time-period Assumption
9 v, v% V; V- G3 S6 Q资产 Asset . i( |' i6 U& a/ `: X* e0 B6 N. G' X
负债 Liability
9 {% ]% \6 i* G) q+ r' Y5 T业主权益 Owner's Equity
2 U: D& k) y& q4 k& U+ H2 {收入 Revenue 2 W0 w3 G( k- [* a2 V
费用 Expense 7 Y6 q) P' _9 o- n
收益 Income c1 Y" s6 ] |( B6 s
亏损 Loss * H7 |" r6 C& |' i+ }5 S) V( ~
历史成本原则 Cost Principle
8 P ?4 ~) R8 Q. ^收入实现原则 Revenue Principle - s* T8 c. u( o7 ~
配比原则 Matching Principle
; F" i. A% a4 f4 r$ D! o1 f# J6 g# }全面披露原则 Full-disclosure (Reporting) Principle 8 T/ S' K; c! X9 o* ?
客观性原则 Objective Principle 4 {' d" ~1 h2 [8 M6 i" I! t5 N
一致性原则 Consistent Principle 4 p. l$ \3 i+ O- _2 C6 d
可比性原则 Comparability Principle
7 ?$ L k! U8 S7 j重大性原则 Materiality Principle' e ^; J: U g# X Y' z
稳健性原则 Conservatism Principle
/ t7 N( Q, I' \! W( Z W3 D1 i权责发生制 Accrual Basis ' P( y% y I% D4 Z& m: q. p
现金收付制 Cash Basis / W! K- ]: [, u$ Y
财务报告 Financial Report ) u$ X# G: |" [% r, g2 g- G$ W
流动资产 Current assets 7 n+ I( h" r5 g) Q! _- |) {6 s
流动负债 Current Liabilities
4 o, \6 I" r$ F. Y' C长期负债 Long-term Liabilities
1 E$ F& ^0 h3 d! P投入资本 Contributed Capital
- M0 J1 k% q$ f6 o留存收益 Retained Earning8 G5 x0 ]# g' t3 T8 a' ?/ l
# v! o6 u. v+ t/ w------------------------------------------------------------
2 V6 c+ r" l) H( J（2）会计循环
& I& Z1 j4 b8 j* h& V$ ]会计循环 Accounting Procedure/Cycle
* b3 ?4 S$ Q4 e会计信息系统 Accounting information System / G! `/ }" |& E% N
帐户 Ledger " A- W2 G N1 ?4 z' L# U% e
会计科目 Account + F# x1 o4 J8 A7 Z* A
会计分录 Journal entry
$ N) F7 [) B `0 }: n% Q, N原始凭证 Source Document 4 [4 A9 l4 @9 N, q$ }" \
日记帐 Journal
8 J' V1 X4 k" `+ g总分类帐 General Ledger
! Z7 Q* b; s @6 |* `5 `& V明细分类帐 Subsidiary Ledger
- `1 f$ m# J& }; f9 V试算平衡 Trial Balance
( g$ q( B: v. w G现金收款日记帐 Cash receipt journal " Q. c1 p! m T: N! a+ d
现金付款日记帐 Cash disbursements journal ! s7 _, r6 _4 `. S, z
销售日记帐 Sales Journal i" k* j1 o/ W$ v
购货日记帐 Purchase Journal
% n" c: t5 @* Q1 B0 N8 [普通日记帐 General Journal
1 F5 V/ J x8 \$ r, x0 K& _工作底稿 Worksheet ! m. V2 n6 [, Z! X0 x+ r, L# N* @5 W" ?
调整分录 Adjusting entries " [7 U4 D& Q0 N- Q2 ?; a/ m6 h' R
结帐 Closing entries f0 ~/ s/ T! I1 c3 I! b
( K3 T! q5 }7 h& I3 M9 n
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" u" Z2 Z/ e1 E+ |( n, q9 e' z1 u（3）现金与应收帐款 4 m' k; H8 U l4 G/ O
现金 Cash ) |. v- i9 d; {: ~
银行存款 Cash in bank
" y. j3 H) x J" i7 S& L库存现金 Cash in hand
* W; K* P& W: `0 O/ u流动资产 Current assets $ O p- u& K8 M/ i. x
偿债基金 Sinking fund _$ M7 s' j; g M" |; _% p9 V
定额备用金 Imprest petty cash
T, G. b& s6 l8 P B. }支票 Check(cheque) 5 W: f: q6 h$ |3 ~: e) Z, e& B
银行对帐单 Bank statement
; k" s ~/ _( D: w2 x银行存款调节表 Bank reconciliation statement + R* p$ s- ]6 J: l
在途存款 Outstanding deposit
) Y, [* G- q1 h在途支票 Outstanding check
1 I% X [, ]6 k/ }应付凭单 Vouchers payable ' n4 _+ w( g; c0 d& G
应收帐款 Account receivable ) J) P( W4 r0 `
应收票据 Note receivable
" \+ [. v4 N& t+ D+ y起运点交货价 F.O.B shipping point
- l. I4 K/ y( q& ?目的地交货价 F.O.B destination point
" b4 Q" M6 c1 O+ J1 W商业折扣 Trade discount 1 k3 _/ @. l( m6 Z9 P# {# e+ P
现金折扣 Cash discount ' Z6 r" L* l; l$ ?" k# g
销售退回及折让 Sales return and allowance . g: B2 j( q5 @
坏帐费用 Bad debt expense
0 F8 h+ g+ s @' {8 K; H" H1 b备抵法 Allowance method
4 I' Q( s% e, q- x% ~. b备抵坏帐 Bad debt allowance
% n( G$ M, c+ J' p6 u' X损益表法 Income statement approach
4 r4 l+ f3 Q t; ~) J! V资产负债表法 Balance sheet approach / f* g0 }- e' V
帐龄分析法 Aging analysis method " c' X. Y8 U1 G4 H3 j- G
直接冲销法 Direct write-off method & d2 N& ]: g% X: |% t
带息票据 Interest bearing note
# _7 J4 L% p. e8 }! Z- l不带息票据 Non-interest bearing note
( M" E5 e9 T1 ]5 n* R, o, m出票人 Maker
" v' d5 I( J& }# k7 C/ u受款人 Payee
0 A: m% H- D- _) M% P本金 Principal " e( f+ z5 n! I
利息率 Interest rate ; f& d* O6 E3 B: o; m: M3 y" j2 G
到期日 Maturity date
$ {1 S& n' l" e4 d本票 Promissory note
- }' Q# j, U( B6 t& V# J贴现 Discount * q" B1 l: D! J& h7 t8 Q& g
背书 Endorse
6 n/ H/ b- l7 Q0 n1 |6 s z拒付费 Protest fee
& ~% P# l$ h! d4 b: O D" e* o5 f2 a8 o- A0 y
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K2 y$ t2 |0 }+ W" U$ j（4）存货 0 E/ w% ]$ E8 Z
存货 Inventory ; Y& A' {6 h) o6 U2 q0 `! L' z
商品存货 Merchandise inventory
6 \/ ]( h6 `5 m产成品存货 Finished goods inventory 0 H% N$ M! Z: \! Y p
在产品存货 Work in process inventory . o# w3 x- |; Y$ D
原材料存货 Raw materials inventory
, d& W" h- B' M7 B3 O3 s; d* J起运地离岸价格 F.O.B shipping point
! F" ?: Y& [" X7 e( j目的地抵岸价格 F.O.B destination
: O( V$ g& J3 l* T+ s4 R2 m寄销 Consignment
6 c- O" w% N, w- \2 j$ J寄销人 Consignor
' A6 G$ N5 K4 v; A* {; w承销人 Consignee
$ @& i3 z: A7 N定期盘存 Periodic inventory
1 g. \3 M, w! P) I' [8 d永续盘存 Perpetual inventory; G/ M1 _/ Y# T" N" P: c
购货 Purchase : a9 X" |) p! J. o- v2 _0 K( \
购货折让和折扣 Purchase allowance and discounts 2 j( ?/ M2 u* ?, M1 M
存货盈余或短缺 Inventory overages and shortages 6 q( k2 z* R- e9 ?5 w8 z H. @& ]" T
分批认定法 Specific identification & u5 ~1 P& D; j
加权平均法 Weighted average
, ~4 f; Q+ E3 o# L% f% g# Q先进先出法 First-in, first-out or FIFO , H$ b( R( e* K4 S+ K/ _% \! ~) [
后进先出法 Lost-in, first-out or LIFO 4 [, f" I+ w. }: C; |
移动平均法 Moving average 4 u! W6 d7 }; K/ l9 }1 @" o
成本或市价孰低法 Lower of cost or market or LCM
9 E. F: v0 Z2 D, s: R市价 Market value
5 l/ y/ u# b1 V5 J重置成本 Replacement cost
: C# s, t& g. T5 Q. K G1 P2 }- k% E可变现净值 Net realizable value
% @3 y/ I$ A4 ^. j" y5 m, a上限 Upper limit
9 p" l& u/ T: L- h下限 Lower limit
$ j; h7 b4 Y# m& M毛利法 Gross margin method
; x1 J0 ^7 z1 r零售价格法 Retail method ) w( M7 O( p3 U. m% a1 z1 i( e" n
成本率 Cost ratio
1 Z" b, s: [# I/ z2 |4 l* Q8 A+ v4 H0 k! w: V
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7 ?8 D* w0 g" H- X% U9 W' ]) B（5）长期投资
# @6 j$ S: y+ Z' Y长期投资 Long-term investment
& p r* j9 {) @) Y$ D- _1 _长期股票投资 Investment on stocks 8 S b& n4 c- d t6 Q- U" X
长期债券投资 Investment on bonds
. R# {% i1 X6 o y- N成本法 Cost method
2 X+ N( B# u8 I& n' `2 W权益法 Equity method
& I9 {( C+ W- a2 q合并法 Consolidation method
5 b+ x$ F V4 M股利宣布日 Declaration date - i$ c! F. b- `, _: c' Y& u+ j, O
股权登记日 Date of record
# A6 C* Y7 s; q. m: c除息日 Ex-dividend date
% `( K/ i0 Y, c: J2 Y付息日 Payment date 3 e) o9 |0 c' r! c, z8 g8 U
债券面值 Face value, Par value
2 \& A6 C1 f5 Y0 Q% {6 G8 S. n债券折价 Discount on bonds , E- z" K, }" g% P
债券溢价 Premium on bonds " X B6 `+ C4 c* I" ^+ L
票面利率 Contract interest rate, stated rate - A, h- C" P7 q! d$ ~
市场利率 Market interest ratio, Effective rate " V4 I! ]: P/ r& T$ ]) F* Q
普通股 Common Stock , g! |) c( D9 A% Z! E2 o
优先股 Preferred Stock
) c" W0 H: s, z9 W1 S" W& h现金股利 Cash dividends - B' g6 X* ?( R/ `5 J
股票股利 Stock dividends
) d6 w9 V( N' E# ~清算股利 Liquidating dividends
3 d$ H/ A; E$ ?8 ~5 S) C到期日 Maturity date 8 I5 n) K: u0 h* @$ w |9 s
到期值 Maturity value ; B; D* z. ?" U
直线摊销法 Straight-Line method of amortization
: n0 ]% [7 q4 f: J实际利息摊销法 Effective-interest method of amortization
5 I6 [1 B" H5 x( r2 h
, o7 {( |% m2 u# W4 j---------------------------------------------------------
; h0 f/ X7 |6 \) C9 O% z2 N（6）固定资产
1 n8 }1 Q8 Y% F" r; ?. |固定资产 Plant assets or Fixed assets
* G! Y& g2 U4 J原值 Original value ; i/ o1 @5 z5 E$ K, J) x5 i3 }; p
预计使用年限 Expected useful life
0 u8 G5 V9 y8 M6 A: z3 o# R预计残值 Estimated residual value ' g) h' o# h( n3 R
折旧费用 Depreciation expense
3 w4 Y _6 Z6 q6 Z# e( G' V4 n4 v累计折旧 Accumulated depreciation # g% \ J2 R% K- A
帐面价值 Carrying value ! j1 S' I, n4 W. B2 r* R
应提折旧成本 Depreciation cost
# p* n1 R/ ~. ]# a净值 Net value # k5 o- m, V1 r6 i7 h: R
在建工程 Construction-in-process ! {" B# A0 a( V' H( o
磨损 Wear and tear
2 A. m: ?# w& U5 z4 o过时 Obsolescence ; R+ u' H: N* i& c/ p+ V! ?+ f
直线法 Straight-line method (SL)
]! A' m+ i% L工作量法 Units-of-production method (UOP) 9 ~( g( j( N2 ~
加速折旧法 Accelerated depreciation method
+ e+ Y9 G0 i6 [) h$ d双倍余额递减法 Double-declining balance method (DDB) ! r% h) L$ ~% j2 z( |# P7 F6 d$ N
年数总和法 Sum-of-the-years-digits method (SYD) $ i! g8 K2 ~: K4 \. e
以旧换新 Trade in 0 h4 n% ^: r4 Q L/ f% `) B! H
经营租赁 Operating lease
6 d0 h# X9 g% T6 ]融资租赁 Capital lease
6 Q( @2 U" ~- N6 |! p- Q/ ]9 K廉价购买权 Bargain purchase option (BPO)
S/ l+ d0 P# U9 D! u; ?资产负债表外筹资 Off-balance-sheet financing U/ Y& x) q% h2 [9 c1 v
最低租赁付款额 Minimum lease payments/ P% D. K. b# n, t$ l8 b3 {4 Y9 r
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（7）无形资产
# `: s9 q/ J& K/ c3 ]. {2 ^无形资产 Intangible assets ( j. ?& V' ~. Q# u
专利权 Patents
2 p6 F' n) r2 L1 Y# M" _商标权 Trademarks, Trade names $ d- v }5 j/ t; f0 u4 z9 C- |- E
著作权 Copyrights 3 T- K0 |, ]0 q" f9 S6 H$ E
特许权或专营权 Franchises
3 `$ x) q* K; d9 H) h' q6 H4 m# w商誉 Goodwill # L" c4 [2 Z. _; Z$ {
开办费 Organization cost
: L8 I- _+ {( D$ j租赁权 Leasehold ' D4 S. }" F0 K' r. B! f1 s
摊销 Amortization
+ U( }0 w. {0 W. Q, x2 A--------------------------------------------------------9 m% v4 W. j( }/ X
（8）流动负债 8 h, [7 _" F$ N0 T
负债 Liability
7 a) _0 h; E9 I' m流动负债 Current liability ) o8 G9 M1 U* m7 M+ d; `
应付帐款 Account payable ) M. N' r2 `0 U/ T
应付票据 Notes payable , D6 n$ Y5 I. H$ W7 }" X
贴现票据 Discount notes
3 c. L5 Q) C3 I h' _6 q长期负债一年内到期部分 Current maturities of long-term liabilities
, J% ~' w; H" [5 E2 U) {应付股利 Dividends payable
" q3 J& i/ B& }. F4 ^预收收益 Prepayments by customers
@+ \7 F* X: P4 ~- u存入保证金 Refundable deposits - d% b* F# g: N
应付费用 Accrual expense
6 \9 ?; X/ N5 z" }, N# l增值税 value added tax
5 E- e. Q% _" v/ g营业税 Business tax
- x' Y3 Y9 ]% f A9 y4 J应付所得税 Income tax payable
$ u' w4 x7 o1 ~9 f2 e应付奖金 Bonuses payable 9 p4 S4 X; @5 k6 z
产品质量担保负债 Estimated liabilities under product warranties . \+ ]1 `- E! a: S. M1 J2 A( t
赠品和兑换券 Premiums, coupons and trading stamps 7 d! u9 G- L6 K0 N5 Q6 E
或有事项 Contingency
, l- S0 l3 W5 C% }9 K& x: x或有负债 Contingent
! H' x- Q! @; R# U( f或有损失 Loss contingencies
' [7 c# ^4 ~, Z! ~) J: A或有利得 Gain contingencies
! B4 }: ?- u% L6 @9 T永久性差异 Permanent difference
2 B/ w1 d! Y: O6 Y时间性差异 Timing difference 6 _$ \6 O8 L6 y
应付税款法 Taxes payable method ) a1 K) c' k+ R2 S6 J5 ]$ r
纳税影响会计法 Tax effect accounting method 7 ?% ^' g' H7 ~/ c9 W
递延所得税负债法 Deferred income tax liability method 2 r& s4 {8 i/ C* a8 f( @# r
: Z0 ?8 Q3 D. k+ N. _" K, ?. r8 p1 G------------------------------------------------------------
. P6 a' L C. |7 D（9）长期负债
9 Z5 [6 U6 N! u5 F长期负债 Long-term Liabilities 0 r7 N5 O. L* @' u
应付公司债券 Bonds payable
/ \, p7 F: B: `0 @$ y- t有担保品的公司债券 Secured Bonds ' J7 B/ {) Z8 ]
抵押公司债券 Mortgage Bonds
) Z8 x# D# J. R' G# K* q保证公司债券 Guaranteed Bonds 4 k( m4 Z1 Z$ G4 K) ?
信用公司债券 Debenture Bonds % z5 K3 g% C0 u2 v9 }% D5 Y
一次还本公司债券 Term Bonds ) Z. `! c% p/ o9 m2 ]( O
分期还本公司债券 Serial Bonds & G |1 {- F x" h2 I
可转换公司债券 Convertible Bonds
- g5 R8 U- x, D) Q可赎回公司债券 Callable Bonds 2 V$ P- u0 O5 P. ]
可要求公司债券 Redeemable Bonds 4 f, c5 e) l/ v# _6 c Q, T
记名公司债券 Registered Bonds 4 _8 u1 O! t' u5 J6 E9 z
无记名公司债券 Coupon Bonds
; r0 ~$ M/ h) o% J/ V普通公司债券 Ordinary Bonds
: Q* A1 l4 O: E: d; D& t: G* ]收益公司债券 Income Bonds + {0 N5 H% K4 p* g. N" Y% d
名义利率，票面利率 Nominal rate
- Y$ R3 V- h: N l实际利率 Actual rate
+ f0 ^1 ?. ~! j6 c4 s/ y( k有效利率 Effective rate - z/ G. ~& d& i& r) C: _! J& S$ P
溢价 Premium 9 w7 J7 Z8 k- n G, @: x2 K
折价 Discount 3 v, j; [- Y" ~: v9 v1 H
面值 Par value p7 s* J. I0 V+ h
直线法 Straight-line method 6 G* I- p% m' N
实际利率法 Effective interest method a5 S5 ^6 T0 A+ e
到期直接偿付 Repayment at maturity ) z7 a6 I0 S J$ v! S3 ~* O
提前偿付 Repayment at advance
2 ]' D0 i2 y/ y7 ^0 P. B偿债基金 Sinking fund
X1 }# M _" r& k长期应付票据 Long-term notes payable
/ x& v; A" ]+ t! n& T4 {* d# x1 T抵押借款 Mortgage loan5 s1 A* B2 } X+ N4 G' ~8 W
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（10）业主权益
6 R$ \" `* F. J2 A( e$ p权益 Equity
9 l X6 I9 j/ i7 g( k% F* ~业主权益 Owner's equity
- X! V& B" ^: F G2 f; K) P股东权益 Stockholder's equity
5 k9 w& S: U; [投入资本 Contributed capital
0 r v' A$ `2 n' g. a! h: z: i缴入资本 Paid-in capital " H O- ~3 d1 k% F# B
股本 Capital stock 9 H4 ?0 k+ W, h3 F/ S$ R$ F6 S
资本公积 Capital surplus 3 Y: T4 T7 l" v% `0 j* ^0 l9 Z5 R
留存收益 Retained earnings
1 y: v4 i: z1 \0 i; ~8 j核定股本 Authorized capital stock
[/ C2 r( I! h实收资本 Issued capital stock / { d7 K1 G0 d* x
发行在外股本 Outstanding capital stock : U5 q o0 G* |& H0 t6 N& W' {, K; z2 x
库藏股 Treasury stock 5 z( @) L: k% g' X# z3 w
普通股 Common stock j" r/ m- ^; f: ]1 I
优先股 Preferred stock : F5 g: F6 e V
累积优先股 Cumulative preferred stock
* X' u3 ?2 O& d5 t4 z非累积优先股 Noncumulative preferred stock 4 n; \8 M& w- w$ w3 u- ^
完全参加优先股 Fully participating preferred stock
8 u, h) e4 [. w部分参加优先股 Partially participating preferred stock
3 T. d$ F) e( |! X非部分参加优先股 Nonpartially participating preferred stock " o5 ~) g9 Y4 I! y
现金发行 Issuance for cash
* _7 g, y0 ` O* R非现金发行 Issuance for noncash consideration 9 Q- [' n2 G2 K1 r' e
股票的合并发行 Lump-sum sales of stock
, G$ ]. D% {( \& m发行成本 Issuance cost
) l4 K0 V0 S' U1 @% V" H6 \成本法 Cost method
0 v( V( N/ J- F+ I% i面值法 Par value method * t% q# C" d% S& z5 U' s
捐赠资本 Donated capital , x. ~' Z1 f A6 s v0 B) q
盈余分配 Distribution of earnings
- U; z9 p( b/ }+ g0 H6 ]+ G股利 Dividend 3 ?% U P, U9 V. E! D
股利政策 Dividend policy ) A" a( |9 z# O
宣布日 Date of declaration ) G2 ~; F' O+ x! ^6 r R! m5 ]
股权登记日 Date of record
4 p0 X& r: ^# [ e2 G' I5 Q除息日 Ex-dividend date 0 W+ t4 A& H2 E: d7 q% v) K
股利支付日 Date of payment % b* e g9 j; Q* h4 z3 l
现金股利 Cash dividend ) ?4 n- F3 D- q& X9 h, g7 h
股票股利 Stock dividend 3 r; W, b. l2 [) H& L# ^
拨款 appropriation 4 ~2 O. v) J; k0 C
------------------------------------------------------------
4 v# B* _4 ?% _; @（11）财务报表 - j: m; V9 ]* I
财务报表 Financial Statement 4 W, r! ~) U2 ]8 ~! }8 W
资产负债表 Balance Sheet # m7 C9 r, Q0 M) K" H
收益表 Income Statement _4 D0 r) ^$ _* m3 @/ U/ g l
帐户式 Account form
; E5 H. ]3 N- y$ j. F# p报告式 Report form
& h# U6 |# g5 p6 H- X编制（报表） Prepare 7 ?! @5 Y/ r6 p, N3 |
工作底稿 Worksheet 6 k) R' m$ T+ k2 G
多步式 Multi-step . M+ J. G$ x" e9 ?( @
单步式 Single-step
* k, e Y1 ~3 x! T-----------------------------------------------------------! B1 }) J4 T4 v! ?! e
（12）财务状况变动表 . c' B. g+ e, D9 c
财务状况变动表中的现金基础 SCFP.Cash Basis
" r# Y( Z. J& ]（现金流量表） ' r' j0 |. V9 h, [6 i7 v
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
7 f% P+ U u E8 R（资金来源与运用表）
9 T8 n9 y' i7 E1 R7 V- [! F' P营运资金 Working Capital 7 K" s7 E8 ~/ M( I- R; u- d
全部资源概念 All-resources concept
! F6 Y7 J! ?8 X) s$ h6 ^直接交换业务 Direct exchanges
( o- ]8 _4 N" |0 \5 m; m/ W正常营业活动 Normal operating activities 5 ]0 O2 h; A6 o. Y9 G% d
财务活动 Financing activities
- g( y/ U9 w7 T' _& P投资活动 Investing activities
S& d- \; Z+ t8 T* p-----------------------------------------------------------7 `9 b; n5 H6 I
（13）财务报表分析
y6 H1 A, D! E- g4 \& x财务报表分析 Analysis of financial statements
$ m9 @7 `$ b/ z F- W# I比较财务报表 Comparative financial statements
9 }- i. m4 Z+ q$ U趋势百分比 Trend percentage & M/ H- h; S/ O! o/ h3 v0 ^. w+ r
比率 Ratios 3 i# a! c: V- B& e! H3 m( ~0 ]
普通股每股收益 Earnings per share of common stock % Z" G; K1 ^) K l& ?4 s
股利收益率 Dividend yield ratio % g4 e; z( s& y/ R
价益比 Price-earnings ratio / B/ e1 \; D# H
普通股每股帐面价值 Book value per share of common stock
! ]8 T$ L2 k6 [) F; u! m资本报酬率 Return on investment
% g; z0 C& |5 _7 b) b' h总资产报酬率 Return on total asset
2 [# _3 W. n0 G" O; O0 X债券收益率 Yield rate on bonds 8 ~* J0 t0 E. K; U) F' r6 J7 i' V4 D
已获利息倍数 Number of times interest earned
" a: ` E; ~3 G1 L2 ^# c债券比率 Debt ratio ' Y4 }7 k7 }" y; B0 b( o! E0 k1 J
优先股收益率 Yield rate on preferred stock . W: x, Z5 W9 ]* N8 n I4 s& C* r8 d
营运资本 Working Capital 0 D( C! l1 w4 ^+ f
周转 Turnover
2 h: c& h) q* [- }' y! o! W存货周转率 Inventory turnover $ ^9 s$ x6 g6 A
应收帐款周转率 Accounts receivable turnover " |: F+ j+ j4 n5 q/ ]: g
流动比率 Current ratio
8 b, d' ]/ Q3 f3 A! A! x速动比率 Quick ratio
- R$ G% [9 R/ _$ l2 m" o酸性试验比率 Acid test ratio
( H% o: ^ p( G7 I) X; ~ x6 D3 x------------------------------------------------------------
! ~$ A' s7 A( q5 t# |4 T# q; k
' {" Q- r6 G$ v, }* \! D0 J8 |（14）合并财务报表
- ~. p5 D% v* V合并财务报表 Consolidated financial statements , `% h: U; e+ Q6 H1 S8 k5 T$ Y# N
吸收合并 Merger + }6 v* k2 I/ X% V7 \# R& q9 x
创立合并 Consolidation
3 d- @1 [" ]$ j6 S8 q控股公司 Parent company
' C5 `0 i3 J6 m7 E附属公司 Subsidiary company
. ^* I* r8 ~3 [9 n6 \" a少数股权 Minority interest # G. |) c/ W& M: N: ~
权益联营合并 Pooling of interest
5 K6 T1 O2 t; k( P5 L购买合并 Combination by purchase
8 U; X% f. H: T: [1 C6 z) E权益法 Equity method
6 Q. h3 Y# }: e5 q/ H0 ?) T成本法 Cost method % p: C# A. L: L1 |0 }. n5 ]
# f* O) o- i; v8 Z7 l) G- H; y
------------------------------------------------------------$ l5 D+ ]+ Q2 D3 i O2 R, R- p2 ~
（15）物价变动中的会计计量 0 b6 m4 s$ w8 F! T" `( A) w
物价变动之会计 Price-level changes accounting
0 i5 J% U1 U* @8 \5 w$ @3 \9 T一般物价水平会计 General price-level accounting " D1 {9 C) A0 D% e7 p
货币购买力会计 Purchasing-power accounting ! r" \. A$ J) n, T
统一币值会计 Constant dollar accounting 2 @" I% [9 b1 e/ j
历史成本 Historical cost $ L4 N' ^ k, a1 a9 a
现行价值会计 Current value accounting ; B: ~3 ]) G7 M3 E7 d3 h
现行成本 Current cost 6 J2 R( d1 T2 c, B
重置成本 Replacement cost # l& o) n( \) @6 v. v2 S
物价指数 Price-level index
7 N2 j* u6 G' B y8 P5 S$ u国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; M3 ]$ V' W- r4 ?6 S6 X
消费物价指数 Consumer price index (or CPI)
) V6 |) r4 R2 G+ T! i6 t2 Z7 t批发物价指数 Wholesale price index
9 O8 P$ b8 ?5 L4 P6 p. r货币性资产 Monetary assets
2 `5 h$ |9 O* Z1 U$ ~+ D, X货币性负债 Monetary liabilities
& ~$ W* Q; d2 ]/ A4 i货币购买力损益 Purchasing-power gains or losses
0 r+ g8 x5 u6 c1 ~( N8 z资产持有损益 Holding gains or losses 8 W; L7 x% {0 A5 _8 l- Z9 S4 l
未实现的资产持有损益 Unrealized holding gains or losses
0 ]( p( G" U% |% J# G8 c( I9 r4 M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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楼主
发表于 2005-11-13 11:42
