 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
2 B8 U+ u' m6 w l4 C( X4 T c0 X# v会计 accounting
f/ C6 O: S' w4 _, w决策人 Decision Maker
; n0 B0 g7 g, ~. N6 R投资人 Investor
" r: T# X6 g3 D) x6 s* d* q股东 Shareholder
. [0 q6 `% a$ k9 ^+ Q( K X4 e债权人 Creditor
* `6 E$ V* ` ~# ]) C财务会计 Financial Accounting & e5 i/ @* h# F; v
管理会计 Management Accounting 1 x; @$ `) M) B& W3 f
成本会计 Cost Accounting
6 B( K" R! \2 P" _7 t私业会计 Private Accounting % B. d2 j4 }" J5 W
公众会计 Public Accounting , n$ |6 i- \* J9 \. n7 S
注册会计师 CPA Certified Public Accountant
# n% x0 [: d; Q7 A% y, H4 X国际会计准则委员会 IASC
' G0 ]- S9 q- |( v5 A# a" R美国注册会计师协会 AICPA $ u% d) c3 P1 H, Y
财务会计准则委员会 FASB ) k& S, R; n/ O$ M2 u
管理会计协会 IMA$ J" a j% B3 r. i' ]& d
美国会计学会 AAA 0 J( u# a' {9 L, ~+ |6 ~
税务稽核署 IRS
5 T' c8 z4 N& B8 I# `独资企业 Proprietorship
: r& O, q$ i/ N2 V" ~合伙人企业 Partnership
+ Y+ q. _5 ~3 `公司 Corporation
' `2 {' }& `* M+ D4 D% T; w会计目标 Accounting Objectives
/ I ^8 N1 \; ]; I. H ?会计假设 Accounting Assumptions ( n) k' j8 Q9 |& Z3 W/ d+ e. _
会计要素 Accounting Elements
% X/ M4 Q3 ~! C+ Y6 U' N8 c3 Z会计原则 Accounting Principles " u0 ]1 i* ], [ Y7 V3 U5 l- b, ] L3 B
会计实务过程 Accounting Procedures $ q5 h3 y# i. r$ I
财务报表 Financial Statements
7 |( `; V, E8 S* s( ]财务分析Financial Analysis ; Z3 Y% G! j0 _1 p
会计主体假设 Separate-entity Assumption * `- Y/ g+ X9 H/ z+ L2 z' c( u
货币计量假设 Unit-of-measure Assumption
- E% O% l" w) ^持续经营假设 Continuity(Going-concern) Assumption
4 k' c$ I0 h( }/ F会计分期假设 Time-period Assumption
, r; g; l+ C* W8 B8 O$ q资产 Asset $ \4 H: F) d$ g+ {# ]+ c' O
负债 Liability 9 ]/ h) V) L4 R& a; Y
业主权益 Owner's Equity ! ~. X% M3 i6 W
收入 Revenue 9 C0 G3 z# m2 O: @; p+ i8 h7 b8 E
费用 Expense
4 Z8 v( y! R) n* Y r6 Z$ O收益 Income
3 @6 Q1 D3 {' I, P$ M亏损 Loss
+ O2 z4 e& S) i) ^历史成本原则 Cost Principle
0 p' Y- ^! N6 e( M$ h0 y" s) Q3 G收入实现原则 Revenue Principle * U0 k0 B2 W$ O( l6 q) a: J# W
配比原则 Matching Principle * s; W! H) U1 H5 S. b; i
全面披露原则 Full-disclosure (Reporting) Principle
* x! P* x- s/ i& |( q客观性原则 Objective Principle
9 ?( X4 t, |( p' C一致性原则 Consistent Principle
" ?, V- I) v; U8 C' y5 ]4 G可比性原则 Comparability Principle 1 A0 Q( u0 J! ?; }: A/ Y h0 a
重大性原则 Materiality Principle
+ ?: U8 H' n) i. O! U F! r稳健性原则 Conservatism Principle
! T9 `6 ^0 ]: q4 u权责发生制 Accrual Basis # {' t8 g, y2 K8 D0 w
现金收付制 Cash Basis . k, Y! T1 O" W
财务报告 Financial Report # |- _! A& C9 k! e' u
流动资产 Current assets
+ D U$ T% w. }4 D流动负债 Current Liabilities
$ S0 ~8 K) g% U; v4 q. J9 N长期负债 Long-term Liabilities
3 R3 t V$ X( {6 ~# ~投入资本 Contributed Capital & Z% F& K2 U% E1 |
留存收益 Retained Earning/ b/ N1 f4 D' F. u. l
2 R5 k( K+ s! P! ?5 S/ C: b7 z1 g
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: U& j/ O) @/ h（2）会计循环
6 C6 @+ i) q6 @3 P ^会计循环 Accounting Procedure/Cycle 6 G# F9 B, T) g7 X$ }( |
会计信息系统 Accounting information System
' h6 o$ C2 j' C" \! j- L+ {帐户 Ledger 5 z- G" E5 ?. \- t1 @5 {% S
会计科目 Account
1 g- c) S V1 L1 B) [会计分录 Journal entry ' J5 L6 K- L. h
原始凭证 Source Document
+ B$ Z3 ]/ X$ ]' R- r日记帐 Journal
2 |! I5 Q9 q0 f6 b总分类帐 General Ledger
8 ^, N# u3 ^( ^3 _! D9 C2 E明细分类帐 Subsidiary Ledger
|5 M5 }7 U& f! p, l9 w试算平衡 Trial Balance
/ z( F) D; H. F# r, G2 k6 }现金收款日记帐 Cash receipt journal
7 D% x1 f0 L1 A) j, Y: O现金付款日记帐 Cash disbursements journal
9 h5 F* L- z s* L) Z: ~- I9 o3 L3 q销售日记帐 Sales Journal
/ H! W& n, X/ {8 k" U- S1 K( q, ?0 Q购货日记帐 Purchase Journal * j8 w3 @+ E( I: U1 n3 a; v
普通日记帐 General Journal % E, N+ ^8 G( b, N
工作底稿 Worksheet 9 p$ W. r1 y) A
调整分录 Adjusting entries
! A4 v5 \- ^6 t( t结帐 Closing entries
! `% D3 e+ W* R1 e5 }) s8 V/ g9 ?
# ]' z5 O& J0 N5 s, f$ o3 j" K- h----------------------------------------------------------0 I* o% c) I9 }" V! d
（3）现金与应收帐款 9 E0 T ^- J+ ]6 P* r9 S
现金 Cash ' l; q. l2 g2 `, r( \
银行存款 Cash in bank / J1 p: P5 q; j; D) \! P
库存现金 Cash in hand ' h2 ?; y/ p; S3 b! B
流动资产 Current assets * Y8 c: F% w/ _; D8 W [
偿债基金 Sinking fund 7 ?( |- k3 @- f* E8 ]" s& t V
定额备用金 Imprest petty cash
, s+ x u4 E0 d4 {7 b! x2 c支票 Check(cheque)
& O' b7 p7 y3 [# y8 |1 p银行对帐单 Bank statement 0 G, _3 O) [5 o" T
银行存款调节表 Bank reconciliation statement
5 a4 m5 }5 r5 v) e9 v3 G$ X在途存款 Outstanding deposit
2 T7 q, \! O0 T7 [# F9 a在途支票 Outstanding check 7 C% D9 Q+ v2 w0 Y) d- [
应付凭单 Vouchers payable
% J7 B+ n* [' b8 U5 L应收帐款 Account receivable
- P' Q% ]$ R8 x6 s8 H应收票据 Note receivable W4 a2 ]' I# }2 A. V
起运点交货价 F.O.B shipping point
2 D8 ]( Q/ X2 P" r! s# g0 u2 p9 m目的地交货价 F.O.B destination point
0 x2 I5 Z+ r* s) a4 r商业折扣 Trade discount
) {% v( d8 b7 A) a+ u8 [1 |1 R' w6 X4 Y现金折扣 Cash discount
& u" u; y& L2 m2 K- y3 ]销售退回及折让 Sales return and allowance & H: V2 M! X- D1 x' M- H+ I! G
坏帐费用 Bad debt expense
7 Q& x& j( c4 J' L( z备抵法 Allowance method 4 E3 T+ G3 @7 h; g" f8 ]
备抵坏帐 Bad debt allowance # z7 ]2 y4 W" Y) q
损益表法 Income statement approach # n9 j6 K( W" x8 K5 M
资产负债表法 Balance sheet approach
/ R2 g& c* g8 r( r帐龄分析法 Aging analysis method
/ D) h2 b. `0 J6 L2 S# H% C! T1 O直接冲销法 Direct write-off method 0 r- ?) r) m9 L/ s2 |
带息票据 Interest bearing note $ w" o) m# ]3 o+ x( q+ Y6 F
不带息票据 Non-interest bearing note 4 R# d( v) B1 L& u& o( T4 ~
出票人 Maker
' c" u& f" N7 `: Z受款人 Payee
* \7 I4 h8 y; f5 w( b5 m) \本金 Principal
" J) \9 [9 j* T0 F利息率 Interest rate , o) ?$ S% v; R# E
到期日 Maturity date , c4 }2 A! z2 R! ?" F
本票 Promissory note
# G+ J" H' w0 W+ {! y贴现 Discount
" x* q1 u# E- B背书 Endorse
8 g; s; T# H& t3 q5 Y2 l+ v3 {8 m拒付费 Protest fee : i8 B8 L3 V; q+ k, ?+ x
: C5 \1 i+ U( G! D, u2 ^9 q------------------------------------------------------------
- s9 L+ j8 f, p. ]# p( o（4）存货 5 p0 n) _8 c3 M/ T G" G$ ?
存货 Inventory
4 O% a1 V9 l/ h9 w商品存货 Merchandise inventory
3 f, k1 ~2 p, O3 \3 D产成品存货 Finished goods inventory # [3 n6 E+ Q6 c
在产品存货 Work in process inventory 9 t& d5 W! ^/ ^9 V8 f0 w
原材料存货 Raw materials inventory ; ]# e2 e. K% u6 `" a' V
起运地离岸价格 F.O.B shipping point
5 p$ r/ V/ A) B/ |0 D! F3 v; a目的地抵岸价格 F.O.B destination
3 l$ Z; `7 H( E. q2 |4 q寄销 Consignment 7 s7 Z( C% Y5 v1 g) d, b
寄销人 Consignor
2 ]# G6 ]( c* X6 N$ E/ ]承销人 Consignee
. Z! z: M/ @ q) N/ U5 f$ k/ K定期盘存 Periodic inventory
; J' t2 s% J7 e9 U7 h4 ^永续盘存 Perpetual inventory3 _$ H! H) u2 B5 w6 ?' i
购货 Purchase $ Q. m( a# j0 R0 K4 o0 i
购货折让和折扣 Purchase allowance and discounts
. j t1 w. ?% R$ v存货盈余或短缺 Inventory overages and shortages + c; Z( M* I+ T" B: i
分批认定法 Specific identification M1 i: U8 P& t# x: e
加权平均法 Weighted average
5 d' l6 B/ T$ [: D C1 i$ i先进先出法 First-in, first-out or FIFO 2 M1 X* J$ F4 E2 O
后进先出法 Lost-in, first-out or LIFO
' Q. o6 q" f, e0 v" W5 X+ M移动平均法 Moving average
% q* z/ ^5 U. l; I9 E成本或市价孰低法 Lower of cost or market or LCM
" K; X( E4 t' V0 [# S( u! j市价 Market value * C7 Y9 {; n+ c7 l
重置成本 Replacement cost ! `% i8 Q4 i A9 h" J8 K
可变现净值 Net realizable value " Q' ]4 F2 N! ^$ n! F% n
上限 Upper limit 7 B5 N" d0 |9 X
下限 Lower limit % |8 Y) T: V1 w5 P$ x9 |' T/ I! _
毛利法 Gross margin method
& M2 S. J+ G4 f零售价格法 Retail method
/ c( p7 q8 d# \成本率 Cost ratio , Q) j$ w7 [/ G
+ y" X- F, C+ |+ G% G
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& a/ h4 q# w) r& M2 V) J（5）长期投资
. g1 Y* W/ \( O1 `长期投资 Long-term investment
7 q H9 P h" t) T7 e. h/ m4 `6 f) e长期股票投资 Investment on stocks - H# Y& a1 Q0 x8 Z0 w$ m# s& X
长期债券投资 Investment on bonds / \& ^9 d% c) }& i9 L
成本法 Cost method
) ]- [" L! D6 ^权益法 Equity method
% P: \: J8 A! \+ @% z合并法 Consolidation method ' W1 w. m; P. m+ l3 w, P$ Y# k8 W9 q
股利宣布日 Declaration date $ c d' a Z C' A! h. y
股权登记日 Date of record
. l; {9 ]4 b* Z$ \% J8 J除息日 Ex-dividend date 8 [, ^8 D* s. ~- R* S, k
付息日 Payment date 7 _$ E4 k$ d: `( F
债券面值 Face value, Par value 8 [" a0 g k C# H! d) m# u
债券折价 Discount on bonds 7 I/ {: J( h3 g' r9 n
债券溢价 Premium on bonds # E$ i a9 w K
票面利率 Contract interest rate, stated rate
1 Q' l- t. F* w0 D市场利率 Market interest ratio, Effective rate
5 Y+ _' ?( v* \: L" a普通股 Common Stock 2 L# {$ @3 g$ ~8 q0 O; l4 Q# ?' o
优先股 Preferred Stock
8 i P0 K9 V7 \# \& l' o, v现金股利 Cash dividends
( o; y8 S" U2 i5 O+ f股票股利 Stock dividends
. A O& @0 l7 l. C' N6 i. u1 |; F/ F清算股利 Liquidating dividends # o0 i9 M, Y8 Y* M5 U9 K h
到期日 Maturity date
6 J N& N) U9 K7 s到期值 Maturity value 5 K( v6 r" T( S, Y- I
直线摊销法 Straight-Line method of amortization & J3 F9 Q! p. n+ y! S
实际利息摊销法 Effective-interest method of amortization
1 t0 X' ~3 B- e: B4 o2 q( C& t' n4 H, L q
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（6）固定资产
4 r' X# B; I# c& Q& e8 n固定资产 Plant assets or Fixed assets + m+ [0 \- G5 I6 M) |+ i4 q" ^( x
原值 Original value 7 F$ f5 x* o) G8 q1 g
预计使用年限 Expected useful life
/ e& k+ _; F; I$ T$ ?预计残值 Estimated residual value , l& d" J! P* f0 ^" ^
折旧费用 Depreciation expense
, z2 o- Q# ?/ b: z累计折旧 Accumulated depreciation $ D. q% K+ O4 @1 a% [- O+ u% l+ d
帐面价值 Carrying value
/ S6 h/ Q" r- L) L应提折旧成本 Depreciation cost w& g$ E1 t# a
净值 Net value
" G: y% {0 C% M- b% I在建工程 Construction-in-process
4 y9 |5 o* m7 t; H9 r磨损 Wear and tear
- A" m# x8 i" I7 {9 T* ?, c过时 Obsolescence ' ^6 }8 B+ g! W0 U. u5 [4 Y: b; i) K
直线法 Straight-line method (SL) 2 r) _$ {. K- _9 B- j5 _
工作量法 Units-of-production method (UOP) ! o8 i# j, c2 v, H
加速折旧法 Accelerated depreciation method
1 X6 n/ M3 ?6 g. _! ?双倍余额递减法 Double-declining balance method (DDB) : |; A6 | P/ [3 @! H g
年数总和法 Sum-of-the-years-digits method (SYD) ; r& o9 p3 F* K; y( d0 d+ h
以旧换新 Trade in 0 Z3 K" I J4 ^3 `
经营租赁 Operating lease
. r$ |- Q/ e# W融资租赁 Capital lease
$ U* j( k9 o- r( c$ A w; v廉价购买权 Bargain purchase option (BPO) 6 U$ O& C% {' R: c( Y7 }' T
资产负债表外筹资 Off-balance-sheet financing . U- w9 V8 F3 T# ~& l- ], J
最低租赁付款额 Minimum lease payments7 f4 y. Z* j/ i+ b" y* U2 L# K }
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（7）无形资产
! s6 r3 b1 k* \5 e2 H, c8 J) @- o无形资产 Intangible assets 5 N) \: Q1 l' r$ g
专利权 Patents
4 w5 Z B6 `3 T" ~' L0 E# ^1 C& @- h商标权 Trademarks, Trade names 9 z0 \" t8 k X; y; @" o
著作权 Copyrights * X: K' n( h# x5 u. m# X5 x
特许权或专营权 Franchises 0 S- w+ V9 e; H7 D. Y# p
商誉 Goodwill ! v b2 J7 S h; I" h5 g9 R
开办费 Organization cost
9 C- z0 J% L% |& V8 v5 j6 K租赁权 Leasehold - f* N8 i8 W! ^" F5 @2 Z
摊销 Amortization
0 y% ?, P; z! j--------------------------------------------------------
L6 o/ I- i5 u8 g( ]（8）流动负债 1 g8 Y8 H; [' T
负债 Liability
9 ^' j) E$ [# i& V. M5 s0 G3 w流动负债 Current liability
8 c) `4 a7 z. G3 O) b' |9 f% X应付帐款 Account payable 6 G; _. [+ Q1 ]
应付票据 Notes payable
- j8 Y6 Y* R/ J; W* S3 t* O8 ^贴现票据 Discount notes
% F4 m. {# {6 k6 H长期负债一年内到期部分 Current maturities of long-term liabilities$ W/ u3 r9 C( F8 J( \& }$ C
应付股利 Dividends payable 4 t( Z/ ?6 N+ S' P. X7 p
预收收益 Prepayments by customers " x% D- s! w1 [/ U3 j8 i0 Q
存入保证金 Refundable deposits 5 Y8 \5 q$ I/ |0 a" u0 o# W
应付费用 Accrual expense $ X# F3 D$ O# v% K" j
增值税 value added tax
0 U- c5 z% h) X) D营业税 Business tax 1 p/ s. G# B6 e" A% w8 ^
应付所得税 Income tax payable
( V; D! Q3 f- Z应付奖金 Bonuses payable
. Q% R0 `- g" _0 f% ]( U" B& j5 ^( ]产品质量担保负债 Estimated liabilities under product warranties / T8 H2 t. E6 v! S# c- k
赠品和兑换券 Premiums, coupons and trading stamps
2 h3 E+ a" M5 s" n& Y# F8 r' r6 W |或有事项 Contingency # s1 s9 j% i, g6 b# f2 A0 H% z% @. H
或有负债 Contingent 3 X( F9 c9 O1 q; g* i- K' B
或有损失 Loss contingencies
# ~6 H i' M8 d/ ?: o: C+ l7 G或有利得 Gain contingencies 5 v, Y8 J* h' V1 P$ d* i! p
永久性差异 Permanent difference
7 `/ o6 I, e A" I时间性差异 Timing difference
$ X$ q. f4 f" Q% ?6 T& _应付税款法 Taxes payable method
$ V' I, [! p/ G3 }纳税影响会计法 Tax effect accounting method
, h. U) T4 e# d, U4 P递延所得税负债法 Deferred income tax liability method
/ \2 l6 R: o0 Y" N7 l2 S O2 t7 |, H) D2 ~% V
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（9）长期负债 # |5 q, x- Z; B# X
长期负债 Long-term Liabilities 6 A/ m7 P$ L- |1 Y
应付公司债券 Bonds payable ) Q& h2 P# S1 l. ~
有担保品的公司债券 Secured Bonds
& G# Q+ l7 H5 n抵押公司债券 Mortgage Bonds / R5 z% U# U2 _5 Q/ u
保证公司债券 Guaranteed Bonds
3 N6 @ {5 p; f) y7 P信用公司债券 Debenture Bonds : O2 W- E1 S( N
一次还本公司债券 Term Bonds
6 f# d- p: |* c3 h6 r; ?* [分期还本公司债券 Serial Bonds
8 u% f/ n, `- u可转换公司债券 Convertible Bonds % @% y( w! i6 U, S' y# K
可赎回公司债券 Callable Bonds
; o. `; H+ s: c. H可要求公司债券 Redeemable Bonds
" B0 A- o% l4 T1 E: ~) F8 [% V记名公司债券 Registered Bonds
" @$ ^" ?, A) y& A无记名公司债券 Coupon Bonds
' ?- F+ t0 w; Q" v$ S L普通公司债券 Ordinary Bonds
9 K; n9 H0 l4 y7 H2 [' @收益公司债券 Income Bonds ( G/ B. M3 E- L9 d" g+ g
名义利率，票面利率 Nominal rate * c* s9 @- V5 T& J2 f" S- q! r c
实际利率 Actual rate 1 E* z& Y2 C4 \/ w
有效利率 Effective rate
0 b% v' L, e+ F溢价 Premium 3 b/ L+ S# I' k
折价 Discount / ~; L8 M. x+ a+ Y2 l
面值 Par value * T+ Y7 g( [6 C" g! s0 h/ O
直线法 Straight-line method 9 b# p2 R$ d4 S! O/ ~
实际利率法 Effective interest method : n' e$ Z3 p# O: ^/ u. D: S
到期直接偿付 Repayment at maturity A& {: a( ~" O/ L% E0 S7 |
提前偿付 Repayment at advance
) j, o% I' q/ z偿债基金 Sinking fund 5 {. N! Z8 B" ]# a5 u: }- ~! \
长期应付票据 Long-term notes payable
4 a" W# {' l3 ^4 B! e抵押借款 Mortgage loan
' r& e' t: N! r2 M$ M( c1 K9 I--------------------------------------------------" T" M- O2 J% y! ^3 e" b
（10）业主权益 + _! ~+ _5 J4 V
权益 Equity ; V/ A1 R. i+ L+ |% w5 f/ |' {3 H
业主权益 Owner's equity 9 U2 l$ J6 s- ]7 `0 F3 A A" ?
股东权益 Stockholder's equity
7 n6 ?- I6 i B3 n f投入资本 Contributed capital 3 f9 V: y# J: O: V7 Y3 X% I
缴入资本 Paid-in capital
1 y! P2 s) f, A( T股本 Capital stock 4 W D2 ]6 `; u! r* R5 y
资本公积 Capital surplus # B( n8 e% @! x1 [
留存收益 Retained earnings
2 j. s3 W) g' L1 B核定股本 Authorized capital stock
: t4 c. H8 z" D U8 b( R6 {实收资本 Issued capital stock " |) y& R/ L! ^5 }0 j
发行在外股本 Outstanding capital stock }0 {' l& D+ f' ` s
库藏股 Treasury stock
0 ^) m( p9 s2 a/ G普通股 Common stock - |6 G! k2 F. a/ c9 ?" E. f) G
优先股 Preferred stock
9 A. W2 }1 R) }累积优先股 Cumulative preferred stock
! |9 Y4 `& u8 ]+ }4 f非累积优先股 Noncumulative preferred stock 2 @" F3 K! u7 H7 L
完全参加优先股 Fully participating preferred stock
! H5 Q7 H' S/ M; x0 m8 |$ n部分参加优先股 Partially participating preferred stock - w% Y. X6 L* M. r2 I# y4 E
非部分参加优先股 Nonpartially participating preferred stock
% D, }0 l% Y2 \* Z+ }现金发行 Issuance for cash
9 q$ k0 [9 Y- Y( _ I非现金发行 Issuance for noncash consideration
% R2 F5 v g1 C6 {5 m! T股票的合并发行 Lump-sum sales of stock
7 ^0 v; } P' n2 A( O发行成本 Issuance cost
8 Q6 s t9 x p成本法 Cost method ( F9 V1 _. d' s+ o7 C- G9 f
面值法 Par value method ) @" W# j2 X* d5 v) }4 t
捐赠资本 Donated capital - w& i8 O5 ?- V& t% A
盈余分配 Distribution of earnings
" U: ~" O/ N6 Q. F R: \' c股利 Dividend
; @! F: t% o8 p2 q5 n! o+ |股利政策 Dividend policy
. f4 B' b6 H& Z& o+ h* s o$ m宣布日 Date of declaration
! I9 m* `* |9 y0 W x股权登记日 Date of record
- x5 b5 T, c- i; |! ]除息日 Ex-dividend date 4 {/ `( X4 k% I- i2 ^+ Y4 x: N
股利支付日 Date of payment , s9 \2 L, X6 R
现金股利 Cash dividend , l0 c$ C' c5 b& T
股票股利 Stock dividend
8 r: t/ y& m! o/ L拨款 appropriation
M a8 n& Q8 C9 S+ P. A! E------------------------------------------------------------
5 Q8 U# j, R+ x/ \9 B# V7 z( k（11）财务报表 * N% R; f- O: U/ B3 }+ f R
财务报表 Financial Statement
, B( w; E0 x; N* g; F2 Y资产负债表 Balance Sheet
" Y z8 d0 k/ W" D: i+ u' {% ~收益表 Income Statement : t- n+ L5 J$ S6 j G
帐户式 Account form
! r% K4 X$ L; d) d# B报告式 Report form
& _8 o9 ~( Z: R编制（报表） Prepare 1 ]( c: k7 M" a3 l* {: R
工作底稿 Worksheet ) R7 m* X( e: s: [* w
多步式 Multi-step % n$ F5 ~) J9 D" ]5 ]
单步式 Single-step / O# a+ I* m7 {: U* h
-----------------------------------------------------------
% r: r- a0 o) u7 j8 y1 M（12）财务状况变动表 ) l! b$ l; p8 O9 [, L4 h# m
财务状况变动表中的现金基础 SCFP.Cash Basis
7 x/ E3 r1 o3 k$ L6 o( c# K# g（现金流量表） # s/ U6 q1 S+ @, { r5 @' V; `# g
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 1 f+ `! c4 [7 Z1 q1 X9 v2 y+ a
（资金来源与运用表） * V/ d7 W. j( h% @. ]- q
营运资金 Working Capital + p \, M; Z+ Q
全部资源概念 All-resources concept
, b* `9 W) O' q. E x直接交换业务 Direct exchanges 8 _% S8 G2 ]0 X; A& o
正常营业活动 Normal operating activities 7 T9 ^; B9 u8 D8 m4 W) h. O9 y( d
财务活动 Financing activities 8 d- H; p# } V I& d+ \0 S2 V+ v
投资活动 Investing activities
5 y2 m# O9 b5 }4 E4 N( U-----------------------------------------------------------
4 c, H7 x* \1 V1 q' v8 m（13）财务报表分析 - Q3 o- o( C( N
财务报表分析 Analysis of financial statements
# B& \" m. E5 D( k- o |比较财务报表 Comparative financial statements
. a; {- y8 r# o4 s* l5 U6 k* L8 _$ N趋势百分比 Trend percentage 6 [9 B o% G% Q& J( z( c+ c( L6 N
比率 Ratios 9 ~" X6 {4 X, z- a# t; f5 r- h
普通股每股收益 Earnings per share of common stock ) R% Y2 _* ?) a: f7 ^# m
股利收益率 Dividend yield ratio
6 e' y% O' c; m7 @! I7 f价益比 Price-earnings ratio
" T2 P4 z0 U1 q普通股每股帐面价值 Book value per share of common stock
5 z- F; M9 ^! T# v- V3 [资本报酬率 Return on investment % k) o6 T1 X* E! f
总资产报酬率 Return on total asset
' ~5 X+ M* l" {, E: d0 Y; x债券收益率 Yield rate on bonds
6 p# `; B T' s已获利息倍数 Number of times interest earned " ^+ R; V; E3 [; c3 a$ [ ^4 V
债券比率 Debt ratio
z t1 r# V- h1 g* d" X, O u; ~优先股收益率 Yield rate on preferred stock
- C' N* G; B2 h/ A营运资本 Working Capital
( W; V* r q+ K9 u+ L: v& @周转 Turnover
# c( }$ b5 P4 s+ O v存货周转率 Inventory turnover 3 X! l# E- [ s& Q. F
应收帐款周转率 Accounts receivable turnover
* K6 m( W) y6 a# P流动比率 Current ratio 1 a/ f' I8 _& c
速动比率 Quick ratio
) C4 J1 v! ~- O" {9 X酸性试验比率 Acid test ratio; c/ g: w, d6 [! `- a
------------------------------------------------------------
# V+ v* Q; L0 [' d+ n! o
+ Q' V' r# E" U( ?! X$ Y% }+ _1 ?% ?（14）合并财务报表 3 n/ X& y) W G! U5 C) T) \
合并财务报表 Consolidated financial statements . y* z9 M4 L& o& C d- G, K0 H% T; ?
吸收合并 Merger # y+ h/ s- d' y- w0 e' \
创立合并 Consolidation * f' s0 {. T4 W
控股公司 Parent company
( Q3 l/ Q; O5 _; M2 x附属公司 Subsidiary company
, N1 z# G1 g$ r8 l! h& C3 w少数股权 Minority interest
: J/ q- }& B" }0 U8 [权益联营合并 Pooling of interest 8 A1 \7 e' ~" J+ c+ _6 ^0 q/ Y
购买合并 Combination by purchase
0 E) Q- S' b3 J权益法 Equity method 4 I! o$ x3 J$ o
成本法 Cost method
6 u. h3 t" C4 ?; Q1 G4 h0 K& u6 A6 M" F- Z( T) n
------------------------------------------------------------+ g3 p/ S7 o* c8 o" @
（15）物价变动中的会计计量
5 b8 G# T3 Z. z5 H$ T4 ^物价变动之会计 Price-level changes accounting : z- P2 i8 o+ S9 Z% U7 K9 L) ^" \
一般物价水平会计 General price-level accounting
! ^. A& m) X7 ^货币购买力会计 Purchasing-power accounting
6 E2 b( G7 ]1 u5 ~统一币值会计 Constant dollar accounting 2 Q; q( `0 D, }: e
历史成本 Historical cost
5 k1 p7 I2 N* p& q( D' ] ]6 Y现行价值会计 Current value accounting 6 u; G, Y C# T1 b9 I6 [
现行成本 Current cost
4 s j0 }0 t+ x, ~4 t1 ?+ \6 k重置成本 Replacement cost
$ y$ `; A* O: \物价指数 Price-level index
. x( h9 K# [# Y国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! w& `# h2 m. @4 t: Y
消费物价指数 Consumer price index (or CPI)
`8 p2 M1 o( Z$ A$ ~批发物价指数 Wholesale price index & S! K: p1 h0 `
货币性资产 Monetary assets 9 f/ Q/ r* S1 r0 o/ T1 o
货币性负债 Monetary liabilities - f+ g' l9 p' H; p) R7 V
货币购买力损益 Purchasing-power gains or losses & |& L: j: s0 d, L2 Y
资产持有损益 Holding gains or losses
- P2 M" v# F; L( @( g- @, F$ v+ k未实现的资产持有损益 Unrealized holding gains or losses
4 ], x4 M3 m6 n4 u3 b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
