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（1）会计与会计理论 : N. u! ~6 j) l. G, G
会计 accounting
- h' p! ^6 o( Z5 S# N) W1 J决策人 Decision Maker 0 [8 s; H7 I4 L2 W8 q1 _
投资人 Investor
{6 _+ ?6 V5 k股东 Shareholder 6 e7 R. J$ X9 ~1 f- p% k
债权人 Creditor 8 X% s& F; m3 K% I4 \6 {
财务会计 Financial Accounting
X, K1 |/ w! F4 P. x( m+ N" C管理会计 Management Accounting
1 z; l; y/ v! Z1 u; \2 [成本会计 Cost Accounting
- c% r* o( C) X! W9 v, Q私业会计 Private Accounting
! a1 O% N: `! e& n9 W& |公众会计 Public Accounting
8 m( U- \& O1 v( g注册会计师 CPA Certified Public Accountant
) g9 u: m+ ?1 v1 X$ U. w# H国际会计准则委员会 IASC
3 }. e# j: _3 r! u美国注册会计师协会 AICPA ' y* t7 z* l, v5 w6 k, w
财务会计准则委员会 FASB
, F4 H/ P0 O) u, D9 W! b管理会计协会 IMA- ~" S5 `5 h' r" ^5 v. @- p
美国会计学会 AAA . w4 d* b5 J, u3 v3 q4 q* z
税务稽核署 IRS $ {* c8 K5 J2 q
独资企业 Proprietorship / ~7 ?4 V+ z) c8 \- n$ r
合伙人企业 Partnership 3 S0 q) T' f2 j5 |
公司 Corporation
. K. X/ a. Y( H+ I9 d% [; Q会计目标 Accounting Objectives
$ Y7 \ g5 t+ g+ e0 i3 o" t会计假设 Accounting Assumptions
7 C6 z) x) o0 S* R1 O9 t9 o会计要素 Accounting Elements ' p3 P v' \8 H4 h# T) E, }
会计原则 Accounting Principles ; v: O. C; p; ]( q
会计实务过程 Accounting Procedures {5 H+ D8 g. _9 t6 A
财务报表 Financial Statements # @3 j: C& {; C; n0 Y( L1 i) b
财务分析Financial Analysis
) w7 w2 g. F- p/ D. r会计主体假设 Separate-entity Assumption
, N2 _* j- A- o" W0 b. R7 l% q0 \货币计量假设 Unit-of-measure Assumption 7 a1 o( u% b( j! A
持续经营假设 Continuity(Going-concern) Assumption
6 c; ]3 b/ ]) Z1 h2 V- J会计分期假设 Time-period Assumption
) h: W- y* ~' s# ]资产 Asset ) Q }& q# {9 D8 S J. h# d. R
负债 Liability & T7 \( O( m, {
业主权益 Owner's Equity " j- o% `* k0 }3 k2 F; d2 _
收入 Revenue
2 W( |7 w. x v费用 Expense ) y8 P+ {& |& d% G
收益 Income / Q0 {4 r1 ~& H4 V
亏损 Loss 9 ]% g& A% e( a; W6 i4 e
历史成本原则 Cost Principle
3 w. g0 R5 j8 j5 {* q; W收入实现原则 Revenue Principle $ f& U7 Z# |; i8 c9 I- b8 m
配比原则 Matching Principle 5 z$ a1 O0 _+ J; o
全面披露原则 Full-disclosure (Reporting) Principle
' s$ J! v4 O4 I8 g. K3 q客观性原则 Objective Principle
7 l7 g' e: V1 _/ i一致性原则 Consistent Principle
+ @) h0 P/ @0 m9 A. {可比性原则 Comparability Principle : ^# |5 E$ k2 L! \
重大性原则 Materiality Principle
/ S' o0 ]" z1 i; ~. I* g0 s稳健性原则 Conservatism Principle
, M, Q' R: \# G( m" B: ~+ }1 Q- [, @权责发生制 Accrual Basis + z$ N3 r- [- K5 m/ R- \- F0 m
现金收付制 Cash Basis
9 z) I' h: N2 n$ L* N b( l财务报告 Financial Report
0 x& _8 }( t9 k3 n+ P5 k流动资产 Current assets
6 E# G2 K$ B9 X" A5 D' ]3 a3 @ |5 f( b流动负债 Current Liabilities
) w) E% d9 I% V. p# X2 z, {1 }长期负债 Long-term Liabilities
6 F2 X/ d. j4 ?" g投入资本 Contributed Capital * C* `8 Q8 z# H9 l/ e& G9 T& L, W
留存收益 Retained Earning
8 T& p4 n% K( B2 w6 R1 l" X+ J6 u, f
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- r$ u$ G& v- q& |% q( a' A0 o1 O（2）会计循环
1 g/ V: \2 @- x; U" w7 @会计循环 Accounting Procedure/Cycle
( J. g: r j) F会计信息系统 Accounting information System $ e u) E. D8 Z g7 v5 W
帐户 Ledger
* L4 ^4 W: Y: T$ p9 L- r会计科目 Account 3 z( P3 X- w& v( {$ Y
会计分录 Journal entry
8 q3 _! f1 G1 i2 L4 a0 T! |7 s1 [原始凭证 Source Document
* ]$ z- m' |- l日记帐 Journal
$ o, q, m% I6 `总分类帐 General Ledger 4 D$ \# f6 @3 w1 S) q! n: W) N
明细分类帐 Subsidiary Ledger
: w5 |: ]% w; W3 P3 D/ p5 y# a试算平衡 Trial Balance
3 h1 B% r* {. g" f1 J( R5 K现金收款日记帐 Cash receipt journal
7 f3 ~- E8 }3 k% }7 y* R现金付款日记帐 Cash disbursements journal
7 Q: d1 V/ i& A( L) N' U销售日记帐 Sales Journal
8 m! p! `6 Y2 t购货日记帐 Purchase Journal
2 f& c0 v7 z0 T; W( s. J普通日记帐 General Journal & r9 f) U4 B+ D3 a! \' S$ X
工作底稿 Worksheet 3 j# ^2 k/ n3 d
调整分录 Adjusting entries
9 t7 {: w3 B1 w% x% E结帐 Closing entries ) R) o2 G1 B& C* P" ^
( U& m$ J5 a9 j& ^( n, y
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（3）现金与应收帐款 % P9 _% g$ E- @9 r# n. L2 A P6 `
现金 Cash
- Y% j g" m# }) i银行存款 Cash in bank
' e B- J4 T6 C! ?库存现金 Cash in hand " D+ Q3 H$ O4 I& a( g) M& v) P
流动资产 Current assets
: j9 A/ A0 H3 z; B1 V8 k% _偿债基金 Sinking fund
5 \8 h6 w3 K( K& ?5 B定额备用金 Imprest petty cash
% U# p3 L* E1 W& g, R D; e9 M3 L! [支票 Check(cheque) 8 P, \3 F2 c- e! }) n
银行对帐单 Bank statement
* P% H9 i6 J8 d6 n银行存款调节表 Bank reconciliation statement
# S% i- M& [' |5 I" H3 [1 n在途存款 Outstanding deposit
. h8 B' z0 X) H- T在途支票 Outstanding check
+ ^/ L7 b) @6 \应付凭单 Vouchers payable 9 y! Z# A; Z( V" l. h: H- a
应收帐款 Account receivable
2 v% j3 U4 L* X# s* c# D应收票据 Note receivable
* k7 _2 c, ^6 Z/ m! o3 {" {起运点交货价 F.O.B shipping point . o1 y- J: u4 I+ D2 m/ q
目的地交货价 F.O.B destination point ; u2 _/ Z2 ?9 a
商业折扣 Trade discount
) [3 R% \0 e% |/ C7 b现金折扣 Cash discount 7 @& @: r6 |$ ^ ~
销售退回及折让 Sales return and allowance 8 s& E* U( i* }3 Z; k* O5 k
坏帐费用 Bad debt expense
( J# ~; r# H. S8 ^ S7 R# ?备抵法 Allowance method : l: H4 G" | ]! T
备抵坏帐 Bad debt allowance $ j4 s! C. G* @# M; D% Z9 e b7 p6 I
损益表法 Income statement approach
J# f. L0 Y% ~. d资产负债表法 Balance sheet approach
8 J9 b! ?0 r5 o- [/ [帐龄分析法 Aging analysis method , }) Q: E4 [. ?4 {
直接冲销法 Direct write-off method
, R/ W0 j! f# M, f带息票据 Interest bearing note
. I& C6 w' y: w不带息票据 Non-interest bearing note
* |+ Y) U: n6 q+ Q9 l出票人 Maker 7 X: ?$ F( w) \/ k5 d. w6 Z
受款人 Payee 5 R0 N' b, b: }# G
本金 Principal
4 h' j) D8 `. R2 T# I利息率 Interest rate
+ f8 D. }- D3 b到期日 Maturity date - }. A7 Y& _9 G2 `5 G
本票 Promissory note
8 o# [5 c* h, U5 `2 h6 T贴现 Discount
+ V6 O/ t# H4 [- q* g6 Q, H/ j背书 Endorse
0 A6 w1 ?2 j$ e3 Y2 Z8 E拒付费 Protest fee - O: \; i# { Y' d5 `) \2 Y7 Q
( j6 c3 D* o0 s, P/ V5 Z; M------------------------------------------------------------
' O/ s/ [# C: V9 y$ }（4）存货 & t- ]/ w9 y/ o4 c) L6 x
存货 Inventory
& {; L+ k6 y: F3 d商品存货 Merchandise inventory & e0 Y L; u) s% V' `
产成品存货 Finished goods inventory
7 c1 c# p' k9 B- x: z4 G" P7 E% ?# U5 f在产品存货 Work in process inventory ) r* e7 g! f) @" m& D7 {3 n4 K
原材料存货 Raw materials inventory
0 A# A6 s% Z. R2 R4 b1 y# W/ l2 V( R$ [起运地离岸价格 F.O.B shipping point
4 Z0 Z3 {) w5 [2 V8 e目的地抵岸价格 F.O.B destination 3 a( H; z% [3 S: I, u
寄销 Consignment
# Y- u7 `9 E1 |$ R8 \) j1 ?2 ~7 h5 t寄销人 Consignor
% q2 k0 ^6 z& e& p承销人 Consignee
6 {' p0 y& P( z% k& p- s定期盘存 Periodic inventory 5 G# K! ]( w& r& Y
永续盘存 Perpetual inventory
0 {# a( @9 o3 a1 Y# @3 Z; d购货 Purchase
9 S5 Z7 m1 K- p1 T5 {- Y购货折让和折扣 Purchase allowance and discounts 2 X7 g" f0 l4 M% g f, Q
存货盈余或短缺 Inventory overages and shortages
3 b7 V* S( U$ S4 A分批认定法 Specific identification
9 t) ^1 Z, K- P# B; r加权平均法 Weighted average + J1 a1 P$ X4 v, m8 Q
先进先出法 First-in, first-out or FIFO " F# P5 z% L( T! S4 T( }6 a
后进先出法 Lost-in, first-out or LIFO
1 E5 T. j) A5 U! c! d' V; x移动平均法 Moving average 7 a' @$ q x* U
成本或市价孰低法 Lower of cost or market or LCM ) d! y+ n, ?6 [, K( e2 P7 c
市价 Market value
2 {" s- `- ?" O$ u5 |9 t0 O# z重置成本 Replacement cost
* ~$ q! s# J. v可变现净值 Net realizable value
4 d% H3 ]" R ~# Q上限 Upper limit
/ g1 N0 A8 A4 g6 k2 I7 ]下限 Lower limit + Q1 _$ g5 C9 r' F2 h* A
毛利法 Gross margin method ! R: K. X8 J0 W" T8 |/ f
零售价格法 Retail method 5 T5 e) g" e+ k% I7 y; {" L7 E
成本率 Cost ratio 9 _- f" j( t% ?- B5 `, P
6 w8 ?' h8 p( r8 Z# p. K
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9 T2 x9 @- K. V9 v7 _8 C（5）长期投资
* v' I: E! `1 }9 c$ W6 B长期投资 Long-term investment
; _) w# Q; B/ F+ _6 `9 y长期股票投资 Investment on stocks
+ K7 y9 C* L' f/ [8 l1 k/ X* }长期债券投资 Investment on bonds \$ @0 n9 j0 u# \
成本法 Cost method , D% j9 z/ ^: M2 t% ]5 \
权益法 Equity method 4 a& R i- p+ j3 G% D0 h, h) L3 \
合并法 Consolidation method 1 K- f$ u) b+ _5 R$ J x
股利宣布日 Declaration date * k. u( ?: H, t, d4 [& v$ ]
股权登记日 Date of record
' G+ R; R; S: C; p% n除息日 Ex-dividend date
* y# Y' I' o+ {8 v付息日 Payment date
0 A- X' t& n9 K( f, |9 E2 X) _5 A债券面值 Face value, Par value
4 g' A; ~0 m5 M5 `/ \1 w债券折价 Discount on bonds
) O! X- s5 d; B4 L( v) J4 {; K债券溢价 Premium on bonds
G$ ]$ m1 W w+ c7 _票面利率 Contract interest rate, stated rate
# m0 o+ E+ _ q# ~7 @. u6 I! Q市场利率 Market interest ratio, Effective rate 8 A2 ~. V" @( A j9 d+ Y# x
普通股 Common Stock
( c m3 @/ N2 V) z4 I$ u2 Y& |优先股 Preferred Stock
2 x% f) }0 y1 m b4 V( v& M现金股利 Cash dividends
1 K. y q* Z7 p9 `股票股利 Stock dividends ; s4 g i7 Q$ X
清算股利 Liquidating dividends
: e T) v Y' l/ }8 Z& C* U1 d. e到期日 Maturity date
+ Q8 ] o1 I5 i4 U6 F( \0 y- f+ P到期值 Maturity value
) ?6 n" L8 L8 [ P6 V6 }7 v& C& I直线摊销法 Straight-Line method of amortization
4 g& y8 Y9 U6 D1 ~0 u1 S3 B实际利息摊销法 Effective-interest method of amortization
, r+ k+ l: C* p t' o8 B( i. r7 w7 ?1 J; |# v, \3 o
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（6）固定资产
( h1 b, T1 \" F4 K" K固定资产 Plant assets or Fixed assets 8 O4 v- M, x+ g5 e" o
原值 Original value
! o/ o+ ?9 I, Q+ s% d预计使用年限 Expected useful life
3 U- l, b! H' q预计残值 Estimated residual value
: g6 d0 P1 u1 m5 i |4 c折旧费用 Depreciation expense
) L8 t8 p! ~: Y! N累计折旧 Accumulated depreciation 9 u- o( i# q, B8 N
帐面价值 Carrying value - b/ c1 Z: W4 Y2 ?; n! R
应提折旧成本 Depreciation cost
9 b9 @: b2 t5 c/ @; r( O净值 Net value
2 Q& a' L( A' Z在建工程 Construction-in-process
( H. u8 l# b! H$ N/ ]9 q磨损 Wear and tear : B2 D' B& X3 C4 J) y
过时 Obsolescence
/ \/ O$ W" F7 S4 b& |8 O% F# A直线法 Straight-line method (SL)
. w+ F8 l! }0 j8 R4 |5 a工作量法 Units-of-production method (UOP) & R- P e. x. S* ~$ u! F. B% L
加速折旧法 Accelerated depreciation method
: w# l1 K2 k8 y a双倍余额递减法 Double-declining balance method (DDB) : `: c' o W6 t8 ^* }: k, J0 _
年数总和法 Sum-of-the-years-digits method (SYD) . W. y* t8 H/ N: @# ^
以旧换新 Trade in ! z# L# c1 c+ p# O5 D' O
经营租赁 Operating lease 5 M, s* r; [% ]8 M2 J
融资租赁 Capital lease
, w4 _0 D) ?* }2 u. g8 }2 x9 t廉价购买权 Bargain purchase option (BPO)
2 e- Z" u0 H: H3 ]; x资产负债表外筹资 Off-balance-sheet financing
' h2 R+ k& s3 ?0 \$ [最低租赁付款额 Minimum lease payments
" S, g+ o+ {+ Z5 g* M" w--------------------------------------------------------
7 Q2 d; [2 r$ A/ u) @% u6 T N（7）无形资产 3 h7 U3 E* k7 s ?/ g
无形资产 Intangible assets ( z d4 k+ A# E' N
专利权 Patents % n, y, v" T! Z; j, J
商标权 Trademarks, Trade names 4 |4 C$ b. A9 m% p- D+ O
著作权 Copyrights 2 A Z% y. u# S; B$ _8 |
特许权或专营权 Franchises # K$ @: g2 v# {+ ^: j6 X
商誉 Goodwill
0 q' l$ r p) C8 }( f开办费 Organization cost 5 ~1 ^( M! b$ O. ]! b2 U# d4 `) V
租赁权 Leasehold " M' f, Q5 F" j; F
摊销 Amortization
) d: r5 A0 A: P2 K# C) w% v l--------------------------------------------------------
+ w" O$ {$ r) M. }5 j; ~, V（8）流动负债 - [9 {) }$ F; j* j9 x
负债 Liability ' T; K, w1 r0 n4 u u, b
流动负债 Current liability " w9 y" ]0 ]2 ^: P
应付帐款 Account payable ) ~; h! ?, V' s% T. X
应付票据 Notes payable & L& S' \9 ~& A7 v. T+ @$ i: m a; T
贴现票据 Discount notes ) C6 D7 n j2 e' k
长期负债一年内到期部分 Current maturities of long-term liabilities W; h+ f% ?8 I5 R+ w4 l
应付股利 Dividends payable
& x" ^, N! z; l+ U预收收益 Prepayments by customers
6 I. |% B( O9 h0 k, q7 ]存入保证金 Refundable deposits
% @- X; F) X) t3 h应付费用 Accrual expense 6 S2 p4 g4 D0 l' U
增值税 value added tax
$ |, e+ m: q: l! W% ?营业税 Business tax
0 ?4 L$ P. T" N4 E; }5 g应付所得税 Income tax payable % `" K6 J6 ~: N0 T
应付奖金 Bonuses payable " Z( @0 r1 s' W
产品质量担保负债 Estimated liabilities under product warranties ' i; M) N3 {3 A- j: y$ {
赠品和兑换券 Premiums, coupons and trading stamps
0 i- F* Z+ h" ~1 w2 w或有事项 Contingency ) k0 {: Y+ ~' L5 [# Q8 b
或有负债 Contingent ' ^2 o2 e# x& d1 V. E
或有损失 Loss contingencies $ y4 v' t( C) E
或有利得 Gain contingencies 0 K! ?1 `: ~2 u/ g
永久性差异 Permanent difference 2 C% z' T7 X7 B6 l$ z/ t: _ g W+ z
时间性差异 Timing difference $ k# G' r! {. X; I
应付税款法 Taxes payable method
2 W3 r6 }/ v( u: c纳税影响会计法 Tax effect accounting method % u- U: Q: n; a( d f( Z
递延所得税负债法 Deferred income tax liability method
& Z: B2 r9 _1 A! ^
c' s/ g* `" y# N: k7 E------------------------------------------------------------ |9 }3 ^3 B- Y
（9）长期负债 0 q5 [( l- O( I1 }
长期负债 Long-term Liabilities
! n4 P: i8 v- G( w( k应付公司债券 Bonds payable
$ h2 ?; P/ e% ]0 {4 X: e. N9 P9 p有担保品的公司债券 Secured Bonds
. _+ S: m' J7 l, p/ M0 G% _抵押公司债券 Mortgage Bonds
4 b% }( v# x% L A% _保证公司债券 Guaranteed Bonds
) F/ ?1 s3 u" y, z- R信用公司债券 Debenture Bonds ! ^; u6 l4 N( X% O/ y/ [ W6 L' Y2 ?
一次还本公司债券 Term Bonds
0 {7 h0 t. H9 Q4 S+ R分期还本公司债券 Serial Bonds
1 A( P( c" A) ^3 g, f/ c可转换公司债券 Convertible Bonds
$ W8 K/ e& E+ Z9 Q% q$ W可赎回公司债券 Callable Bonds 8 H' n5 ?, q9 n" Q1 T& X
可要求公司债券 Redeemable Bonds
8 H l$ @1 O6 K: r/ F# R9 Y) l记名公司债券 Registered Bonds
1 H. N4 g: ~4 g2 `) @无记名公司债券 Coupon Bonds
; t- |8 \3 w: b l- f普通公司债券 Ordinary Bonds
7 V8 Q3 D4 I# t# ~收益公司债券 Income Bonds
" x ]$ J( y* S, Q名义利率，票面利率 Nominal rate
2 K) b8 j3 p. [, y }; d实际利率 Actual rate * W3 Q: y" @8 i+ M, ]9 l. u
有效利率 Effective rate
/ \5 K G) O( Q& H6 e' Z溢价 Premium
( G4 X2 @7 o1 \5 L1 q折价 Discount
4 F5 W6 P* v% C; T4 K) i0 m面值 Par value
' o: w$ x7 A( x. O直线法 Straight-line method & |' x! T c* h W. }' L# a
实际利率法 Effective interest method ; k% t1 M" s% ^ Z% g9 u' o
到期直接偿付 Repayment at maturity 9 f8 k1 H7 y# i* a8 q
提前偿付 Repayment at advance
W0 ~8 t( @2 Q- `* D0 y偿债基金 Sinking fund 6 D6 C: b8 E. W
长期应付票据 Long-term notes payable
( _3 v" _/ I& L* [- `& O N7 d) Y: `抵押借款 Mortgage loan
! Y! g" B. |! @. V--------------------------------------------------0 `9 R5 _. K( [# y _0 [4 A
（10）业主权益
* b1 b" c% Q+ D- u. a+ M- z权益 Equity
2 D# n; t$ U- V! z业主权益 Owner's equity # d9 D; n7 ~( k4 U- w! R$ f6 I
股东权益 Stockholder's equity
. [6 B5 O( N4 D投入资本 Contributed capital ' W' S+ Y- g+ }/ u5 I
缴入资本 Paid-in capital ; }6 N5 k4 n3 a* w, c% i: @ S
股本 Capital stock / }/ K- p7 [' V+ R$ d6 B6 b
资本公积 Capital surplus
8 O; t1 C1 O8 b* ?留存收益 Retained earnings
" K2 Q$ N3 y3 p8 P: ?核定股本 Authorized capital stock
" w. b1 G! \2 B6 c+ g% j( E- j实收资本 Issued capital stock 9 W" w4 W; r+ ]( M9 l( q0 S
发行在外股本 Outstanding capital stock
2 `, {: d+ n( R; G- \4 ?库藏股 Treasury stock 1 z# p4 Z' j2 D
普通股 Common stock
5 `) ?9 \; F9 Q! D优先股 Preferred stock
. [ k* O: a; M+ L. h0 J累积优先股 Cumulative preferred stock $ y3 q+ L2 ~& `/ O3 C- e5 M8 P
非累积优先股 Noncumulative preferred stock
8 o# |! }3 z5 P6 m完全参加优先股 Fully participating preferred stock 5 b" x% J( D' |" s1 ^6 ^" k
部分参加优先股 Partially participating preferred stock
: W& P$ ?" f. B# K非部分参加优先股 Nonpartially participating preferred stock : X/ r- I E: M& n
现金发行 Issuance for cash % O. |/ c6 }8 s0 `; p* c
非现金发行 Issuance for noncash consideration 0 A8 e' J4 W5 N( m
股票的合并发行 Lump-sum sales of stock . [( t- z; F( b
发行成本 Issuance cost ) p8 Q" Q$ f) d4 `' a/ c: @
成本法 Cost method ) J" n% [- M0 q2 |
面值法 Par value method
2 M6 d6 F/ u. ?. U" x6 w$ V4 `$ Q捐赠资本 Donated capital
. \2 ^4 T; E9 h: L' o盈余分配 Distribution of earnings
/ i E+ W- K7 U( Y# Y股利 Dividend 9 c4 z! S7 F7 G7 A* l* ]
股利政策 Dividend policy 4 ]; f" [" U8 n/ s/ p8 U- a
宣布日 Date of declaration
% ?( v) m3 A) D, ]& Q d3 N股权登记日 Date of record 1 `$ |8 c* c+ u: E9 }/ {; a% W" L
除息日 Ex-dividend date
, `( d3 W* F1 U+ a股利支付日 Date of payment
6 c. H5 Y. D2 {现金股利 Cash dividend
3 [/ y& I. K/ _! |$ N' l8 g' u股票股利 Stock dividend . h. O' z$ G/ o7 p. B8 a7 A
拨款 appropriation 4 X) \- y) M% m9 J7 p# d/ ~
------------------------------------------------------------3 N# ?, j* n. m& Q
（11）财务报表
8 p# ?$ j) F, _财务报表 Financial Statement 6 _7 Z% `+ i9 ~% Q! O
资产负债表 Balance Sheet
* r) I) j! M+ M% i/ K收益表 Income Statement
1 R- \) B4 V! T3 n7 f8 d! P帐户式 Account form - d G! b, `' l3 j6 J* a
报告式 Report form
% X0 {. o0 V$ V( t% m编制（报表） Prepare 1 a+ T+ V6 z2 ^* b* @. n% R
工作底稿 Worksheet 6 @* @" }( C' g3 U+ y
多步式 Multi-step
. d2 R, S5 n3 o6 S8 Q0 V单步式 Single-step ( i* d0 m9 t% ]+ v; x/ z' o
-----------------------------------------------------------
: ~' |' q/ f0 X7 A（12）财务状况变动表 * k+ _% K0 } `6 \
财务状况变动表中的现金基础 SCFP.Cash Basis
/ M- b' h1 j# Z6 T4 y& {（现金流量表）
' q# N+ A' f" t: y) u% R6 B$ r财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
g) i; u/ m4 C# y& z+ k（资金来源与运用表）
: G2 J# V9 ~& d% v* P营运资金 Working Capital
7 G* o6 M+ a' N c& Q l全部资源概念 All-resources concept
- W6 s' S& ~4 V% S v# n直接交换业务 Direct exchanges
1 D( g0 |$ { ?4 T正常营业活动 Normal operating activities
6 n! }8 ` f8 h* `财务活动 Financing activities 9 [! G. m+ ]+ ?) x) G3 q
投资活动 Investing activities
6 y7 `9 }9 E% }/ P0 y) w# ]0 S-----------------------------------------------------------( k% ^! v, ?/ O' k0 b6 O& r
（13）财务报表分析 - ?3 o" r# j' l2 j. c9 K
财务报表分析 Analysis of financial statements
) u. w. V B8 n5 v! ^比较财务报表 Comparative financial statements
9 ]) M) ^; `/ @& Y" l- }# O趋势百分比 Trend percentage
1 z4 K) C6 E* W7 V1 L. D9 i比率 Ratios / E3 V# e# T( a" n5 u7 V
普通股每股收益 Earnings per share of common stock 8 C7 c( w. _; Y4 J" d- }3 r
股利收益率 Dividend yield ratio
S0 `" I5 w, W- A' m$ y+ Y" t价益比 Price-earnings ratio
* Z5 z( L0 q( S! V4 B5 G+ V5 h普通股每股帐面价值 Book value per share of common stock
& U' E( H' y6 a0 u! m7 s资本报酬率 Return on investment
# |1 m7 a7 W- D总资产报酬率 Return on total asset 5 d8 c4 W! ` P; m6 b4 K) o1 r& U
债券收益率 Yield rate on bonds
& b7 w. M1 N) v) S; ]+ y- s已获利息倍数 Number of times interest earned
1 i5 k- b9 R9 m债券比率 Debt ratio 5 N- e5 }$ p. L6 P7 R( u- k
优先股收益率 Yield rate on preferred stock & g8 K- C# H& z6 U6 w9 Q
营运资本 Working Capital
& Q* Z0 p9 ]( Y9 ?8 d& G0 q周转 Turnover
1 Z+ X) }# N, M4 r7 {# C存货周转率 Inventory turnover
- } q! Z& C& y6 i3 J3 M5 J应收帐款周转率 Accounts receivable turnover ( C3 c7 o, Z0 T, j
流动比率 Current ratio
" l, }1 Q5 z) f速动比率 Quick ratio
2 n' S- h8 C4 n, C酸性试验比率 Acid test ratio5 \* F3 m1 E. H
------------------------------------------------------------ 3 s! e$ F1 Y& g: I% H4 H, x& S
J$ R' E- n2 ]5 q5 v（14）合并财务报表
7 S/ D# h5 V& Q7 b7 j7 C合并财务报表 Consolidated financial statements 0 w, W2 E) Y$ S3 K
吸收合并 Merger
2 Y. @2 T. v: o! Z创立合并 Consolidation
# w: h, M* `6 e b# m5 D8 {控股公司 Parent company
# [# F( z) ?7 K! i( P1 E3 ~, S附属公司 Subsidiary company 0 ^% j& B1 D% L% e- w) n
少数股权 Minority interest 5 `! h& k$ Q+ a$ P, ~0 v
权益联营合并 Pooling of interest 6 B" b8 x) m1 [
购买合并 Combination by purchase # O* {& ?- w+ \' {, y% e
权益法 Equity method
8 N5 f+ W' B1 _% X成本法 Cost method + n) N9 k5 c1 _8 @3 R
5 [+ L' i& X1 M------------------------------------------------------------2 Y: F; n: r3 s) ]4 T
（15）物价变动中的会计计量 0 Y$ H+ {6 q2 B) \% a ], x+ h" W
物价变动之会计 Price-level changes accounting
4 z% M; a% U( |- ?/ ~+ s% L一般物价水平会计 General price-level accounting ; V/ n5 J- t# Q) v
货币购买力会计 Purchasing-power accounting
3 ~' n" x! W4 D+ T统一币值会计 Constant dollar accounting 6 s* H8 h" H7 i4 M6 k
历史成本 Historical cost % S. M. [1 X/ y3 R/ g2 r
现行价值会计 Current value accounting 4 b, R8 m0 `' t4 U
现行成本 Current cost
7 h0 N% p+ C- C8 K7 U6 d重置成本 Replacement cost
) e7 Q+ v0 B! u# i物价指数 Price-level index
5 k1 K; {" V' [7 {! E4 O% h国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
+ p$ W8 g* c; e0 A4 l) L消费物价指数 Consumer price index (or CPI)
, ?6 R, |9 }% Y! K5 @批发物价指数 Wholesale price index
% ^9 _$ q5 N6 t: b. x货币性资产 Monetary assets
' S- i3 s/ \3 K0 Z- F) D5 Z货币性负债 Monetary liabilities
! R9 B) _4 q z) o$ Y1 y+ v6 y货币购买力损益 Purchasing-power gains or losses 4 u2 b2 {/ s* {5 G" A0 A
资产持有损益 Holding gains or losses
m" ]/ v* T g/ G1 Q未实现的资产持有损益 Unrealized holding gains or losses
, G& x8 r! D, r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
