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（1）会计与会计理论
: v" e9 X- ], c4 C" ]) i会计 accounting
& n7 `/ }% K! _. ~7 |: k# B决策人 Decision Maker
3 b5 ]1 C1 ~; J* d- d投资人 Investor
, e" g3 E. A; e' E/ ]股东 Shareholder 4 ]& D [+ O' N* |
债权人 Creditor
% k7 Q7 O6 n3 N2 C) G财务会计 Financial Accounting 2 @3 y6 u( o: [* d) R; A, } W
管理会计 Management Accounting 1 |7 h# T3 j: T# q/ k
成本会计 Cost Accounting ' ]/ Y, P* n: m0 {3 O. X
私业会计 Private Accounting ) h9 H, j9 X& s% U: m
公众会计 Public Accounting , Z/ S3 h: H' u: `" E% S8 B7 e1 J
注册会计师 CPA Certified Public Accountant
" L k) n1 Y" m" C. w国际会计准则委员会 IASC
4 w0 }8 \5 \- J( w+ T2 u美国注册会计师协会 AICPA 6 [0 p) e0 o- r
财务会计准则委员会 FASB
' O- X; M) K6 Q5 Q+ r: Q( W管理会计协会 IMA9 g7 a8 s; @5 }, d7 g( @5 p
美国会计学会 AAA 3 w6 m M) U0 W3 H; k
税务稽核署 IRS 0 C" _, o# Y5 I z. y
独资企业 Proprietorship
+ h. q) }: K# @$ G ?$ H7 w. B& `合伙人企业 Partnership
% i, Q2 S+ ^% v" O; L, E公司 Corporation / h. j( ?, ?' s% Q* O/ h m' C) A
会计目标 Accounting Objectives
: u+ L# r; l1 |) t会计假设 Accounting Assumptions
6 k$ J- [) r& O2 t6 {6 U6 Y会计要素 Accounting Elements
7 g" L u8 f3 K! _6 a4 q会计原则 Accounting Principles , Z! B& N: U; U0 ~. Q n C
会计实务过程 Accounting Procedures 2 r9 _, y# G ~2 h2 J) H, q- `
财务报表 Financial Statements
/ c3 u3 x" |, Q9 u/ ^7 Y财务分析Financial Analysis ' X ?/ g$ c" ]1 I2 } ^9 M
会计主体假设 Separate-entity Assumption 8 _) x' y/ \8 ?+ a/ b
货币计量假设 Unit-of-measure Assumption ) E) h3 R% l+ o, e/ A
持续经营假设 Continuity(Going-concern) Assumption 4 @2 u- H' O' i# j
会计分期假设 Time-period Assumption 1 [" L% S6 _7 {, l' I
资产 Asset
) B( C5 ?* p3 _- v* K# ~+ q- r负债 Liability
( }" S0 E: I3 O) f5 v6 J业主权益 Owner's Equity
8 A& X4 m- G; C% v _收入 Revenue
+ x" E! t3 e/ O2 C! p* q$ C费用 Expense 5 g9 [( F/ z; U$ x
收益 Income ! I" Q3 k9 h1 h- c( w7 {
亏损 Loss
\$ [. m1 @7 ]) o5 k; |历史成本原则 Cost Principle
7 e- M& x3 k6 _' @收入实现原则 Revenue Principle 3 Y/ v& t- d' Q% ~# N
配比原则 Matching Principle , V# i3 x! b* f C, [& A
全面披露原则 Full-disclosure (Reporting) Principle Q. S$ \7 D9 U9 |/ p
客观性原则 Objective Principle
; V* _8 Q- i* z3 ]8 L2 r8 n一致性原则 Consistent Principle ' `% Z- q* V+ e/ U( _* O H& }
可比性原则 Comparability Principle
: N. ?& C) |4 m! S! A重大性原则 Materiality Principle
& e k( r* C% Y6 @" A8 X稳健性原则 Conservatism Principle 5 s. ?; ?! P W
权责发生制 Accrual Basis
8 Y% n, \% m3 h0 F3 {1 ] l现金收付制 Cash Basis 9 K1 s* _4 G/ I0 ~% r6 b
财务报告 Financial Report
/ b" I4 M C, q) o: g E流动资产 Current assets
9 C& P5 l. ?0 u流动负债 Current Liabilities f6 c1 f- x" h: N% F
长期负债 Long-term Liabilities * k/ f7 s+ a2 u2 `8 G
投入资本 Contributed Capital k9 R1 u0 o: t8 n6 s1 b4 r3 T9 f
留存收益 Retained Earning
3 L; M1 E& T1 r) ] `. X. I* K( [, Z
* j2 @/ B$ C& C------------------------------------------------------------' v5 e R0 _$ E9 |
（2）会计循环
3 w* h9 j' ^8 X# L会计循环 Accounting Procedure/Cycle 1 L# I3 e. M- g8 \
会计信息系统 Accounting information System 4 j6 R3 r: j, h) `
帐户 Ledger
3 ~4 P! i! c9 q* U* s0 l, ]会计科目 Account ' _, I! [, L! [0 @8 u
会计分录 Journal entry W1 {% G3 W3 d9 [' {- G
原始凭证 Source Document
: D I: ?+ f5 A3 W i0 N日记帐 Journal
" e0 G, L4 w) p. ], Q总分类帐 General Ledger ) M# w9 U! D$ Z7 `& Y, P" z5 w, W
明细分类帐 Subsidiary Ledger
# L" e, b) Z9 C7 N# x X6 b5 b试算平衡 Trial Balance
! O7 Q Q6 }. ?/ W+ G% ~1 x现金收款日记帐 Cash receipt journal
* u% t# X! V" N: c% E现金付款日记帐 Cash disbursements journal ) H) _3 v- k/ h3 w' d7 o4 M4 B
销售日记帐 Sales Journal F j8 i5 z3 R. j) l& v, `
购货日记帐 Purchase Journal % ]. B8 w$ `4 X" p
普通日记帐 General Journal
% i o: _7 @6 V% X0 w6 P6 e( O/ n) z4 ^2 M工作底稿 Worksheet 7 k; d {( l0 M) m! o! W
调整分录 Adjusting entries " u4 B9 i; \2 u6 |. d) D
结帐 Closing entries
$ n! i0 g. h- P. L" P0 C# a% [5 H
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2 s# T! T* ?7 Q$ b! m3 C（3）现金与应收帐款
' _: O) ^* b$ q. b: f( b现金 Cash
7 f$ Q( u' D, l3 x8 N银行存款 Cash in bank
$ ~) B2 L" t2 P' c库存现金 Cash in hand ) ~$ r0 P# G0 i N% N8 n6 M# s: S
流动资产 Current assets
, R/ v* e" t2 J" z: ^偿债基金 Sinking fund
) I( c- ]1 B% Y+ S* Q定额备用金 Imprest petty cash 8 X: r: V! K0 B
支票 Check(cheque) % A: D2 z; y g* _8 J. \
银行对帐单 Bank statement ; m. j- O; V# [. x7 O f) n
银行存款调节表 Bank reconciliation statement
- R5 t8 y. l8 v. Q2 U( M在途存款 Outstanding deposit
& \ F. |( ~# F' T( E$ e9 t在途支票 Outstanding check
" |. m& Q* x/ S应付凭单 Vouchers payable
2 M: ~9 F2 ?# y- c/ B- x: Z应收帐款 Account receivable
8 s0 Y- D+ q; m9 { I/ ?% ~. |应收票据 Note receivable 6 A" j; U" z* E x
起运点交货价 F.O.B shipping point
4 m! y8 ~# ^$ P目的地交货价 F.O.B destination point
/ ]8 \7 s* o3 E+ f! n4 r5 W7 B) A商业折扣 Trade discount # S1 m8 V4 }; w1 Z a- ~
现金折扣 Cash discount
, N+ w% {- V9 q9 h7 I销售退回及折让 Sales return and allowance
5 ~7 A' S5 {6 f8 ^. j6 d/ _坏帐费用 Bad debt expense
0 m) f' o! O5 h备抵法 Allowance method
$ b. F) o) k2 [, t5 a9 p4 C0 F备抵坏帐 Bad debt allowance ' V# r7 K6 a5 C+ n* c
损益表法 Income statement approach
+ W2 P. l3 G, S资产负债表法 Balance sheet approach $ Z W* f4 R9 Y! b5 r# A! ?4 k
帐龄分析法 Aging analysis method
4 r' m/ a n) U( J5 s Y$ Q直接冲销法 Direct write-off method
8 Z9 d& }6 y% g6 T$ k( ?& r3 ^3 s带息票据 Interest bearing note - q! t& @9 B' j W7 _
不带息票据 Non-interest bearing note 7 }9 V6 j- B v' s
出票人 Maker ' I4 Z1 m' t; p4 D5 E2 @
受款人 Payee
5 x% ]% e0 _8 e7 U本金 Principal - m5 [5 c( M4 C& Q+ i8 q6 Q* p
利息率 Interest rate
/ }( A _ l7 m- t- ^5 L: L3 k: p4 Z到期日 Maturity date - b- o) }; L6 w+ M0 ~$ h! X
本票 Promissory note
) |; ~8 n5 d* V$ E& m, w! r贴现 Discount 3 A2 Z0 \; I$ a8 Q& Y9 }
背书 Endorse
- Q+ f5 q2 M3 i! X& G: [5 z拒付费 Protest fee 6 ?) k7 H. T' {6 R v
$ R7 V$ [5 M' T
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（4）存货
7 O. z; r# ~3 w6 q存货 Inventory 4 X+ b& S2 u' a
商品存货 Merchandise inventory 3 D% |& r4 g7 {+ g- J8 }# F/ b
产成品存货 Finished goods inventory 4 S! ~: A$ t1 Z0 H. T _; ^
在产品存货 Work in process inventory $ R. S: _* D: q" I! T
原材料存货 Raw materials inventory . J/ s5 }5 c* u! R6 }
起运地离岸价格 F.O.B shipping point
- C3 j, ~( b5 p' s- t t( s目的地抵岸价格 F.O.B destination
3 a: T) x5 R, o寄销 Consignment 2 H# l7 J( Y6 j6 Z, a W& c
寄销人 Consignor * C! {0 O* c4 R& N/ `
承销人 Consignee
5 Q9 }# a. R% B/ ]; E2 M% A. O) q定期盘存 Periodic inventory 1 B4 h0 \! b7 x8 n [4 k4 ?1 x; k
永续盘存 Perpetual inventory
( w2 ~5 }0 }& T购货 Purchase 8 k6 B/ o7 U4 w
购货折让和折扣 Purchase allowance and discounts
/ e0 c& j5 U9 v; w! b$ x, I; @存货盈余或短缺 Inventory overages and shortages
+ g' |& r; G$ k分批认定法 Specific identification
+ g+ j, j z) G$ O: K加权平均法 Weighted average
7 T, G2 U0 ?. i7 f; o/ `5 p! j先进先出法 First-in, first-out or FIFO
/ ?! H+ [6 G1 I8 M$ Q后进先出法 Lost-in, first-out or LIFO
6 D) J# Q5 o. p5 T4 I( m4 A移动平均法 Moving average
/ v! v+ u, [9 o( t4 i7 |3 N1 T* \成本或市价孰低法 Lower of cost or market or LCM
3 q( y2 x, D" s9 c) v市价 Market value a0 I7 Y1 P' u
重置成本 Replacement cost
* f$ G7 _& v6 o1 z' z Z可变现净值 Net realizable value 9 Z; i- N m2 T0 _! {+ M# C
上限 Upper limit ) l, r! O$ y( E3 x1 u* d# f
下限 Lower limit
; c5 S9 t9 y1 r, b0 @毛利法 Gross margin method / {6 L$ v' ]" D1 p8 n H. K7 O
零售价格法 Retail method
8 m8 v- P( u7 G( M成本率 Cost ratio - @( E: ^1 \ H6 x. E$ o
4 A! F1 B+ V a3 A+ e
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（5）长期投资 4 M! s9 d2 x% O% f8 d5 o
长期投资 Long-term investment
; O; u/ `3 D) H" S' i; Y, G长期股票投资 Investment on stocks % D( f0 s9 K" `, e+ j7 x {7 `
长期债券投资 Investment on bonds
1 h: B6 }5 ?2 C9 ^5 t( N成本法 Cost method
0 J! u n3 {% \权益法 Equity method 2 J8 s4 {# q: r" T
合并法 Consolidation method + k$ S3 z' w8 i) ^! B
股利宣布日 Declaration date " y- S$ N' I/ c& V2 i
股权登记日 Date of record
* n# s& L# ?* V& F, \除息日 Ex-dividend date 7 L2 z% |- q2 N5 T0 ]! H
付息日 Payment date
2 _9 K0 ?& p& U6 D$ q债券面值 Face value, Par value ( I! W3 }7 e: {: ^" x! V4 l
债券折价 Discount on bonds
" ~5 f$ r- W7 z7 ^7 @( F I1 G债券溢价 Premium on bonds
3 r# B" W6 {* r* E! S, x4 w票面利率 Contract interest rate, stated rate
& U% t$ |' p9 m- f市场利率 Market interest ratio, Effective rate # U- f' j1 S, b
普通股 Common Stock ( u; k: N7 y3 J- |; x) G$ o
优先股 Preferred Stock 0 F, X4 V6 d1 U! w: y
现金股利 Cash dividends ) D. K0 |5 B# A3 o6 l3 ?& y7 }
股票股利 Stock dividends 0 T/ W a W7 i
清算股利 Liquidating dividends 6 f7 p) _/ ~. I6 ^3 H
到期日 Maturity date 9 K! M7 S& j7 m- h, q. \' o _
到期值 Maturity value . v+ \9 Z: A4 I, V1 ^0 t
直线摊销法 Straight-Line method of amortization ( o/ q( M1 v: J3 ?0 k' e
实际利息摊销法 Effective-interest method of amortization
& v5 ^, j4 O( s) c; E) H( `
0 y8 k2 _1 o9 a3 v7 o6 r: i--------------------------------------------------------- r( R' }% W! c' k1 [
（6）固定资产 " p5 A" [- [, s9 M7 }4 x0 J1 C2 i
固定资产 Plant assets or Fixed assets
! _ a; w p3 Y# q4 |# } [原值 Original value " _9 ^/ J( L; O8 Q, j6 ?/ q. g6 ~
预计使用年限 Expected useful life
/ D4 J( B4 f( |预计残值 Estimated residual value 2 w4 U Y& q! B, {4 P0 K$ c- @
折旧费用 Depreciation expense
" X/ w' z7 S3 Y4 c8 M1 r累计折旧 Accumulated depreciation
6 t8 U( s2 J S% h$ x帐面价值 Carrying value
) f X- U9 H+ F C' c, l应提折旧成本 Depreciation cost
# M+ Y. Z% @+ A+ \5 S% N2 M) Y净值 Net value
. H; i2 b3 ]6 S6 Q& N在建工程 Construction-in-process 0 | y. O8 {( x; ^, L; o! t: B2 E
磨损 Wear and tear 6 B( @* R( @& F' i6 A
过时 Obsolescence
! T4 ]6 v* r: Z8 m6 R直线法 Straight-line method (SL) 9 A" t) j' c% b
工作量法 Units-of-production method (UOP)
9 t+ y V+ k6 s. [ L7 y7 F* X6 S加速折旧法 Accelerated depreciation method 4 Q1 g9 J+ l8 |! E8 ?! x
双倍余额递减法 Double-declining balance method (DDB)
9 ]. h5 _, {: M年数总和法 Sum-of-the-years-digits method (SYD) . x" ?$ N0 ^" `$ f; Y
以旧换新 Trade in
5 a+ G$ }) y2 n0 ?+ j" n- V% f经营租赁 Operating lease 6 f d) o) M; h
融资租赁 Capital lease
" D c6 u' U( H* i) t" W g廉价购买权 Bargain purchase option (BPO) # A% J: t! e# n! g( G# T
资产负债表外筹资 Off-balance-sheet financing + L( j5 A2 g7 ^. }+ U8 ?
最低租赁付款额 Minimum lease payments0 X% ^2 w) V" I1 M7 {- V2 X# B$ N0 s$ k
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1 B4 g! [7 f% X9 ^ Z' Y3 ]（7）无形资产
7 o1 x8 s5 q5 H# N& S4 K X7 z无形资产 Intangible assets 0 v; m1 q e9 s" ^
专利权 Patents 1 U' I" y! A: r0 _7 L
商标权 Trademarks, Trade names
$ L( p* W) i- u& K) f. g7 h6 V著作权 Copyrights * {% H# y$ N& B1 r
特许权或专营权 Franchises
. q5 a+ I" l8 O' _/ r9 e商誉 Goodwill
T0 C% v$ h- f5 L9 z开办费 Organization cost
; w: x. L) @4 c4 H+ t& G4 Q# i0 M租赁权 Leasehold " [" x9 v+ t" \6 p# T
摊销 Amortization
( Q, W" ~8 h+ w- R3 K2 y1 n--------------------------------------------------------
) I" D/ t7 r$ ?* V4 D) ~（8）流动负债
3 h/ S, q8 S/ P/ M" Y+ Z' T5 m9 p4 t/ [负债 Liability
+ q. P* z2 q1 g# j% D4 e流动负债 Current liability 6 T6 e1 C, n. m( _2 p
应付帐款 Account payable
9 E7 |0 m; ]+ L' |- y应付票据 Notes payable $ a5 g) R4 i7 N; ^
贴现票据 Discount notes
- S Z+ W3 n" [长期负债一年内到期部分 Current maturities of long-term liabilities
+ B; m- P5 ?" @, V应付股利 Dividends payable
, M7 |( z$ M3 F) q, ^6 N预收收益 Prepayments by customers 9 ?4 P, {8 g6 m5 J7 D6 ? t I! o
存入保证金 Refundable deposits
/ T1 w) ^" b0 }8 }, o) }3 N应付费用 Accrual expense Z" i$ Q$ m Q6 w( v
增值税 value added tax
B* `1 X2 t+ M3 o营业税 Business tax
- V# ~ t0 E; E' m应付所得税 Income tax payable
, o5 U# ~& t U8 j应付奖金 Bonuses payable ( U) l" s4 ]) N6 H8 o* \; k! f' G
产品质量担保负债 Estimated liabilities under product warranties 9 u8 E# l' H& P" G0 x- P& {+ C$ |
赠品和兑换券 Premiums, coupons and trading stamps % o w. g& |4 x b: `
或有事项 Contingency ! i5 d" Y- G! g+ J0 L/ X! M
或有负债 Contingent
& ~, Q: r- R% R8 f或有损失 Loss contingencies & ?. m, q6 a) k5 }# W
或有利得 Gain contingencies
( \# ^! M( _% V6 i2 ^9 k永久性差异 Permanent difference 5 Q8 m! w" i b" `7 v+ Z6 Z+ f! j
时间性差异 Timing difference
0 k' w2 U5 u& x应付税款法 Taxes payable method
' @' w* F2 Y& P: f纳税影响会计法 Tax effect accounting method ) J( n9 \ w# W, ]% z
递延所得税负债法 Deferred income tax liability method . N, S$ Z! n& c( A k' Q4 Z! B
3 I: r& \& g1 ]# X6 R7 |
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（9）长期负债
8 X2 ]* N) S; @/ j9 e. V长期负债 Long-term Liabilities
! Y$ S' d: U$ N' ?应付公司债券 Bonds payable
8 E" s- W5 z* S; E2 H% `, L P有担保品的公司债券 Secured Bonds
5 f1 u7 W6 I, ~% f4 Q抵押公司债券 Mortgage Bonds
2 B* G6 I: P( ?! ? l保证公司债券 Guaranteed Bonds
& |2 M0 h8 ]) u$ ^. V% L/ P0 O5 B信用公司债券 Debenture Bonds {# Z3 [, {- f5 P0 H+ V8 j# A
一次还本公司债券 Term Bonds
+ d5 ^5 T5 \3 {7 [4 C分期还本公司债券 Serial Bonds ; t; A8 b0 m9 d( s2 l
可转换公司债券 Convertible Bonds 6 R7 `+ u; G2 n) D% c/ \& m
可赎回公司债券 Callable Bonds
9 I. J9 S* `( b1 k i可要求公司债券 Redeemable Bonds - g, ]- O, N, S% _3 k U: o
记名公司债券 Registered Bonds
9 R# `# l! A9 Q4 v G无记名公司债券 Coupon Bonds 0 \3 ~2 ]" `, `3 b
普通公司债券 Ordinary Bonds # \( r% r. r2 f' S
收益公司债券 Income Bonds
. ?. L" z! s( |9 ~名义利率，票面利率 Nominal rate 8 {2 n$ g" x$ b3 m. v
实际利率 Actual rate # B2 `. U4 z, B; t7 c
有效利率 Effective rate
e/ [4 z' S/ l/ V3 P B7 [溢价 Premium ( }9 }8 `6 H4 h8 g# a8 t5 Q
折价 Discount 0 [# u: i( S9 M/ H7 Y v
面值 Par value
8 U$ ^& _% {! H直线法 Straight-line method
2 g5 n V( O( S; b实际利率法 Effective interest method
( v' r O7 u4 f3 U" r到期直接偿付 Repayment at maturity
R9 n; F6 W! |3 e提前偿付 Repayment at advance 6 b3 p( x9 d$ t/ a8 O3 K9 o
偿债基金 Sinking fund 9 P% h! M1 P2 h w2 y
长期应付票据 Long-term notes payable
& c* M: e, H! ~抵押借款 Mortgage loan$ W* R, t% d. [
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; B" t+ ^" n8 e3 d（10）业主权益 8 m6 W6 ]3 m0 L9 ^& ?% t! @+ t
权益 Equity
* F( M! \ E M" d: L& @$ \业主权益 Owner's equity 7 f, c3 _5 I J X) ~" K8 i
股东权益 Stockholder's equity & f ]" L7 [0 _ r( r$ M
投入资本 Contributed capital
- z' t# N# C8 }- t) f ^0 f; W缴入资本 Paid-in capital
: `8 H+ a$ R1 F- R0 N3 C. D股本 Capital stock
! g1 \ u& b- Z+ c7 A- Y2 {4 d资本公积 Capital surplus " |' c4 G1 D: w
留存收益 Retained earnings
' M. R" f& t1 z. I核定股本 Authorized capital stock
0 z/ T1 `& D# S$ F3 A9 L实收资本 Issued capital stock
, s A& l" @/ I2 j4 j, @% u发行在外股本 Outstanding capital stock
* n* P* a% d2 w0 u. L$ [库藏股 Treasury stock
2 W; t \# T* r8 C* K7 R& e普通股 Common stock " \1 i/ C; O; S$ d/ d. \" l
优先股 Preferred stock - Y$ u r. u" I3 P2 ~+ c2 U! T
累积优先股 Cumulative preferred stock
) ]" I( [* R' o! H9 g: g非累积优先股 Noncumulative preferred stock , Q8 y0 Z: b/ l( W
完全参加优先股 Fully participating preferred stock , G0 E1 R" R/ U4 B' q
部分参加优先股 Partially participating preferred stock
8 }1 O9 k6 w1 c4 M; M9 j非部分参加优先股 Nonpartially participating preferred stock
( G( h" k$ \5 ^, @8 ]现金发行 Issuance for cash # O( E9 G9 t& W, [$ f( a; b
非现金发行 Issuance for noncash consideration
* d8 {$ ?/ H3 Y. m( [! T股票的合并发行 Lump-sum sales of stock
" } O) S0 Y# e. s* W# u6 m发行成本 Issuance cost
) a6 Q5 s: ?5 B9 V7 F- X成本法 Cost method ' y2 `+ G# w( { Z* B
面值法 Par value method
6 I! y; |5 t/ }% [) |捐赠资本 Donated capital / p- E7 @6 I1 y* o% { @7 P6 Z: c2 R
盈余分配 Distribution of earnings
3 B2 q# ^* p! {7 W8 N7 h股利 Dividend
& j) a% J$ Y- p$ A% N' E+ \股利政策 Dividend policy % h3 m, O3 _" y0 V- X# Q
宣布日 Date of declaration
, X( d: I) @, R* {, L股权登记日 Date of record
+ @. Z% s& \4 r8 W* Q除息日 Ex-dividend date 7 W% ]# z y. p4 K
股利支付日 Date of payment 7 a& e# N) _ i" i% q, U
现金股利 Cash dividend
$ H: J: J! C- S, [9 L! H股票股利 Stock dividend W k% S* O* I, }
拨款 appropriation , V* U. O( z$ L3 J$ q
------------------------------------------------------------
: q1 b9 g# q5 @) Q0 p& Q8 Q: ]9 }（11）财务报表
# K2 t, O# D3 a( A/ j& u6 d财务报表 Financial Statement
! [9 H. p/ u- {资产负债表 Balance Sheet : v% F7 k/ }% e
收益表 Income Statement . `0 q: w Z* e, c! _
帐户式 Account form 6 r5 q' I4 {* y* {$ P' s' o
报告式 Report form
! u( C% p$ d. s3 j编制（报表） Prepare 6 X! Q* Z* Q+ d7 y& L ]) b& h
工作底稿 Worksheet . `; e% A1 L& d/ n- t0 v
多步式 Multi-step
8 _, S- } I4 E3 x% v9 w8 `, y: N单步式 Single-step
8 F* Q& _7 @4 D" T& U7 o; e-----------------------------------------------------------
( n- p. w* C& ?+ |（12）财务状况变动表
5 z( r$ P- X4 I# R1 m+ T2 ?8 X财务状况变动表中的现金基础 SCFP.Cash Basis
7 d4 X0 T0 r& t! N（现金流量表）
* M* L1 {2 J! R% L% o财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
; f. N5 ~+ M# T8 I（资金来源与运用表） 5 _" F2 X# @, t# M
营运资金 Working Capital % o; O& m* e2 E5 \! [
全部资源概念 All-resources concept ( H$ B6 R* n$ E' \6 N
直接交换业务 Direct exchanges
( D* s1 F; r5 g) i3 x正常营业活动 Normal operating activities
7 G/ f+ a' Y. [2 Y/ |/ b1 Z财务活动 Financing activities
. X& K& |' D0 |! b投资活动 Investing activities
) c$ G' H: l& O, c( c' G9 Z-----------------------------------------------------------
7 z) S$ w R/ M E（13）财务报表分析
. ^$ ^; }& w4 b2 p1 `# j. I0 I财务报表分析 Analysis of financial statements 9 v0 L* B' T, K( M8 r- W! h! p
比较财务报表 Comparative financial statements 9 O/ n! l" C" h& P- M6 @4 J
趋势百分比 Trend percentage & f. V, M$ N1 ]& i3 \
比率 Ratios $ v: ~6 G$ Z! k# Y. ^
普通股每股收益 Earnings per share of common stock
, g% r w# }7 |8 w/ X" v股利收益率 Dividend yield ratio ' Y" N. C( \9 m Y* }2 ?
价益比 Price-earnings ratio 8 V% J8 |' o, _* j* h
普通股每股帐面价值 Book value per share of common stock 9 |4 f5 V7 U$ J
资本报酬率 Return on investment
) K b2 d. c0 ?+ \# n总资产报酬率 Return on total asset 4 b1 N% x3 N8 X6 z9 z$ h$ j* {
债券收益率 Yield rate on bonds
' q m! e, h" l( d6 ^已获利息倍数 Number of times interest earned
. k% G; g* u1 y( ~6 r! J/ Q债券比率 Debt ratio
+ a3 l7 c5 p; n% V8 e优先股收益率 Yield rate on preferred stock $ `& w7 x6 j% ^% {+ ^. X/ L
营运资本 Working Capital ' ~; f: z7 q$ v9 h9 c6 H7 i+ E' F
周转 Turnover
+ d9 l$ G/ C! ^) x! O# j存货周转率 Inventory turnover 2 u! d/ A, X- g# _
应收帐款周转率 Accounts receivable turnover
! n# T7 N. C# a0 o流动比率 Current ratio
5 Z* t$ L9 d, _1 ~( B速动比率 Quick ratio 0 R( A6 u! S' W. c8 a
酸性试验比率 Acid test ratio% H0 o/ P/ y- ~
------------------------------------------------------------
& i' Z" z! u. G0 I$ {" K& f j X1 V; s: v
（14）合并财务报表
# e( m) K# i; j; U: G/ W合并财务报表 Consolidated financial statements $ m0 H* t. B0 M7 o2 ^+ y2 S0 i9 u- z8 v
吸收合并 Merger 5 p' x8 c3 c# w t& G2 s9 K
创立合并 Consolidation / ]' X0 d) h9 V' c* o) V* b9 y: w
控股公司 Parent company ' c% M& p, [- T0 s( g
附属公司 Subsidiary company
5 C; m9 y) c) f少数股权 Minority interest
8 t$ a# T! k( g8 h, u& b# P权益联营合并 Pooling of interest
0 T* `' h" ?; L2 F# B购买合并 Combination by purchase * s# Q$ Y$ {; y8 V; C7 K) t
权益法 Equity method % X; L) n) S7 D+ i7 C% I! L
成本法 Cost method $ `6 K5 ]# H! Z
& B9 ?1 Y: n, K( G, t& Z5 }------------------------------------------------------------
" ?3 B j; k# j# [* u5 ]（15）物价变动中的会计计量 , C Q3 B3 D7 ~' D7 M8 S& U
物价变动之会计 Price-level changes accounting 5 t @* P+ y! r% `
一般物价水平会计 General price-level accounting
2 L( H6 _( {% U: N% U& [货币购买力会计 Purchasing-power accounting 5 ~( t1 w- \$ x* {& h6 R9 \
统一币值会计 Constant dollar accounting 4 u ]# b" } q/ g9 }2 g
历史成本 Historical cost
# N- K! o3 _8 z% l2 X) j- J现行价值会计 Current value accounting
- b$ m& n. Q3 Z* A7 ?; R- X+ [现行成本 Current cost
; \2 v# \1 Y. k& h L! @重置成本 Replacement cost
- U0 e ]* B( _1 F物价指数 Price-level index 6 i' [8 M3 w# r
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
# A) `, d3 u# Q) b消费物价指数 Consumer price index (or CPI) " \/ Z5 `% n/ Y: c/ J
批发物价指数 Wholesale price index
5 g! y1 z7 e d货币性资产 Monetary assets * P* |1 F0 Q3 x
货币性负债 Monetary liabilities % O. W& [5 ]0 w O0 P0 T7 E2 X1 m
货币购买力损益 Purchasing-power gains or losses
8 a# {6 g( t( |5 C资产持有损益 Holding gains or losses
h% x! N9 U/ ~未实现的资产持有损益 Unrealized holding gains or losses
% g! B. n- U/ S0 P& m- H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
