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（1）会计与会计理论 3 z6 U; `9 a+ ]' I1 E+ W
会计 accounting ' Y% p3 l' z. G3 K/ Q3 v( [
决策人 Decision Maker , @% c" t4 U& U, x* a; }+ C* |4 t
投资人 Investor
3 K6 i; p5 J3 x8 i) |' e. P股东 Shareholder
( V) h' ?* |" E k+ ~债权人 Creditor
: Z$ K% r4 ~0 O9 L" i+ z+ ~/ X财务会计 Financial Accounting 9 K6 C7 }2 b2 Z' a1 i
管理会计 Management Accounting
/ d2 f* T. z$ d成本会计 Cost Accounting
* I$ Y0 G( Y( N5 |) Y! D私业会计 Private Accounting - u4 \8 [9 n6 ~2 K' d, W: G0 i) s
公众会计 Public Accounting 5 ~* U. g% F o7 a3 ~; a$ h9 Z) P
注册会计师 CPA Certified Public Accountant
* f5 I! j% T1 K }: j$ q, j国际会计准则委员会 IASC
; }* R* u! J7 [$ B8 t: H" U美国注册会计师协会 AICPA
6 [2 ?! @) ~6 q; w% C6 t财务会计准则委员会 FASB
% \ [7 R/ ]. d% B管理会计协会 IMA
$ `8 }& w, h( e8 s! r美国会计学会 AAA
- [+ ]6 t- }; \; k8 K+ O税务稽核署 IRS ( I$ K3 K' {, O' j5 E
独资企业 Proprietorship
# l1 p+ V. i; \合伙人企业 Partnership - y3 {6 E& J6 U" U
公司 Corporation 4 w2 ^/ Y+ |& K6 y
会计目标 Accounting Objectives ) {- u; h; _1 P8 T+ c; N; e
会计假设 Accounting Assumptions + h6 L1 F$ |" l) S. m" y
会计要素 Accounting Elements ! r( Y: V) W: [ [! K1 C
会计原则 Accounting Principles
4 p5 }, [; `. W- b4 r4 A. C会计实务过程 Accounting Procedures ) t5 n% ?" k. _
财务报表 Financial Statements 1 u" E% s) F1 r
财务分析Financial Analysis ) R0 _3 }: j. V! a' K$ A. N6 Q9 q
会计主体假设 Separate-entity Assumption
5 {3 g8 n. d C3 o2 G7 W$ C货币计量假设 Unit-of-measure Assumption ; p# p' ^0 {+ Y( N! B% G* c
持续经营假设 Continuity(Going-concern) Assumption
# i8 g) [3 i$ J3 z6 ^( X2 D会计分期假设 Time-period Assumption
: ^9 Y+ I5 y1 m' I6 [# e资产 Asset + s' k% Y, h' r
负债 Liability 3 b1 G4 q5 H/ h: ] y
业主权益 Owner's Equity
`; d$ P ?# ~1 e% W4 l收入 Revenue ) j; Z% b2 P3 B
费用 Expense
7 V, ~0 l5 F& o! e O. V0 }: i收益 Income
/ C( ^4 t: G* I& Q8 S+ J亏损 Loss 0 a' \8 {7 ? g9 G' K- ^
历史成本原则 Cost Principle 7 ^( y* n' t: R0 F( C" y
收入实现原则 Revenue Principle - l. I) e$ v" `) h5 S
配比原则 Matching Principle ) D: k; G$ D n3 X. C4 d
全面披露原则 Full-disclosure (Reporting) Principle " {. G9 `8 ]0 S7 A* i8 i
客观性原则 Objective Principle
* M% y4 V) O5 v0 ]/ }$ b; a一致性原则 Consistent Principle 7 E7 y/ n& |) W; \( l# M% M
可比性原则 Comparability Principle % f! K/ q4 i% Q2 `) L$ I1 w; o
重大性原则 Materiality Principle& U- c9 y8 L5 p( l5 o
稳健性原则 Conservatism Principle
' R' ], b1 R& f2 I. W0 ^" o权责发生制 Accrual Basis
2 T' Y U* {8 m8 t( e; [现金收付制 Cash Basis
3 R* r) U7 y$ n1 w4 L; ~财务报告 Financial Report
5 Y' |2 `' E B! i1 {流动资产 Current assets
% m7 z/ i: O& E( _7 g$ Z流动负债 Current Liabilities ' q+ y+ D" f" j1 P
长期负债 Long-term Liabilities 2 W4 N; Q) J' T3 w3 d4 T0 E
投入资本 Contributed Capital
4 X: T6 F9 s8 H. J留存收益 Retained Earning
% r8 ]; \" V7 V, G7 E0 [
$ X9 ?1 @3 J/ } x( E( F------------------------------------------------------------ U2 Y, H% [+ G7 a; X; @$ }- |
（2）会计循环
0 t/ U: q! S4 M1 I# c4 z会计循环 Accounting Procedure/Cycle
0 f+ R" d' {; @0 ?# W8 _7 q会计信息系统 Accounting information System N" I1 z# v7 T) i; V
帐户 Ledger
& P3 s$ F9 Q% S会计科目 Account
$ f5 w& Z3 t7 P: @会计分录 Journal entry 0 C5 h3 x+ i- B9 M
原始凭证 Source Document . ~1 p& a4 n7 }& h x5 k* D
日记帐 Journal
7 G+ ?6 K/ J# `# Q& Y1 J; ^, k- h总分类帐 General Ledger / y& C U5 D3 _5 x: N1 L
明细分类帐 Subsidiary Ledger 8 N$ t- J/ A# z+ s! f
试算平衡 Trial Balance
/ t) k! }1 Y) X! D; `+ k& n, z( }现金收款日记帐 Cash receipt journal
) [2 K1 S4 V% e( H" i/ g/ O) K现金付款日记帐 Cash disbursements journal
" I7 f& ^0 _& y, _) N- b销售日记帐 Sales Journal 7 q8 Z& n6 [: ]# v
购货日记帐 Purchase Journal
) X( O+ F6 N/ |- _3 B" t( k普通日记帐 General Journal
1 Z: P* C% j4 B R2 P工作底稿 Worksheet , A9 q/ }& y8 T1 w
调整分录 Adjusting entries
( N# ?2 ?2 ^9 ] s结帐 Closing entries
9 ]7 ?& f1 M& A! X( u
$ V: o, x$ w N/ ]' Q----------------------------------------------------------" t! y; p, K" Q
（3）现金与应收帐款
; Z/ Z8 ]4 T6 _; V现金 Cash
y6 o0 c3 G6 g$ f# |" Y* U银行存款 Cash in bank
, F8 P7 {0 u" G h- Z) F; }库存现金 Cash in hand 7 {: l! P) }0 s L9 @4 R! H+ l: j
流动资产 Current assets
6 c5 t0 {8 [$ U' e; X! B8 M偿债基金 Sinking fund
3 M( ]+ y3 J8 o5 v定额备用金 Imprest petty cash
2 q+ B+ |6 x; P* m! T支票 Check(cheque)
" ~% l& x5 z2 _! j X银行对帐单 Bank statement
% V+ I. n, ^+ U6 W银行存款调节表 Bank reconciliation statement 3 t# {- @* i7 J) L0 l
在途存款 Outstanding deposit
4 B( E4 k+ h& J: D; g% K: m' ?在途支票 Outstanding check
/ L3 r. P- ?! G. o% S应付凭单 Vouchers payable + Q7 N; j+ p' L1 _# i
应收帐款 Account receivable - o% _/ c! `+ Z4 h
应收票据 Note receivable
8 b' d, z5 k7 H" v$ a! n: V起运点交货价 F.O.B shipping point
4 ?( L% u; w- j8 Q$ F( t目的地交货价 F.O.B destination point & F% z2 _# E4 a( U
商业折扣 Trade discount 4 }+ \, \" A! W; Y" e. Q
现金折扣 Cash discount l( W8 {, Z- w4 t
销售退回及折让 Sales return and allowance
" v/ P* m! L: L7 m9 l+ l( ?坏帐费用 Bad debt expense " M; B9 e; |2 P! B* u
备抵法 Allowance method
! H1 {1 Y h. _备抵坏帐 Bad debt allowance 1 }# _, O5 e& X# R8 q& v
损益表法 Income statement approach / x6 W) g; [6 J1 c5 @8 \
资产负债表法 Balance sheet approach
% c# _& ^( `/ T+ E6 b4 O帐龄分析法 Aging analysis method 2 \( L/ [6 W J0 `6 n
直接冲销法 Direct write-off method
5 |2 O) Q) h9 w6 h& P# l带息票据 Interest bearing note
; m% d, t6 n# R2 [0 W; }不带息票据 Non-interest bearing note
+ B8 T5 q) @9 H ]出票人 Maker
' P7 l* ]& G8 i5 c. B受款人 Payee
/ _; N( ]! g, |& Y本金 Principal
4 }7 g; D: t% l* ? s( X% Q: P5 L利息率 Interest rate ) i0 j- T9 V- j1 F0 |
到期日 Maturity date
, W: G. c: Z6 p0 d8 t本票 Promissory note
9 e9 [! l% ]: o( I. |1 l/ P, k, x贴现 Discount + l' R3 w* O- t/ K/ t" i; \
背书 Endorse + g* ? s8 e0 O+ s" _( q
拒付费 Protest fee
8 m. g9 h+ o8 F4 N; M. z& Z- J( V' X
7 l# }! w- E$ Y. b: h8 A+ r------------------------------------------------------------; N( U( k+ S, `6 |# I1 X
（4）存货
( V8 C- M& t; ^0 E4 d/ e存货 Inventory
% N; f0 R% K2 q: v% C( T. x商品存货 Merchandise inventory $ K! o4 T0 d- W2 M* m
产成品存货 Finished goods inventory , S+ z9 d9 l) T y2 s1 x5 ^
在产品存货 Work in process inventory 3 k5 g% U T. S& A" Z4 [
原材料存货 Raw materials inventory
! A6 p/ `# [! {) K5 M' X/ s起运地离岸价格 F.O.B shipping point " o" q6 _ W0 a
目的地抵岸价格 F.O.B destination
* h& L1 y4 Y- O0 D2 w0 A! b+ N寄销 Consignment & |( E' D r0 e' h
寄销人 Consignor $ p1 f. y, g u) i B8 O* q, E7 \1 K
承销人 Consignee
* V* m$ B* J" j定期盘存 Periodic inventory
" _$ \, ]- |2 u8 q! P永续盘存 Perpetual inventory
: L' d- u3 |* W; O, t3 n购货 Purchase # Z% i9 T0 p( b0 Z$ g* S
购货折让和折扣 Purchase allowance and discounts
. ]) K/ E* A1 C; k! _% S8 m存货盈余或短缺 Inventory overages and shortages
. C' w, V6 V$ Z; s; P& ]% z1 c分批认定法 Specific identification
$ A' A. S" v! r. y0 ]加权平均法 Weighted average
0 h/ a! |1 P# A8 i9 T7 m: d7 v先进先出法 First-in, first-out or FIFO - X8 J G9 ^) W9 W0 U- s
后进先出法 Lost-in, first-out or LIFO
/ T! j. E, Y0 z0 o$ {移动平均法 Moving average 4 ~1 b) g+ r, {- `" |% I
成本或市价孰低法 Lower of cost or market or LCM
: _4 M, q$ h0 @; o. |) r$ e9 @市价 Market value - J0 N- V& D* X! {' T
重置成本 Replacement cost
9 `/ R: s' ?2 N* `) A- B# U7 k {/ _可变现净值 Net realizable value 9 | E2 d3 L+ O9 G$ ^4 T
上限 Upper limit 3 X" ^" i( p; V" `
下限 Lower limit
+ f; h4 B! G- p' d" v$ ?" |) Y2 W毛利法 Gross margin method |8 W4 n, n# ]& H
零售价格法 Retail method 8 @. v3 N/ D& ^" z) w# S
成本率 Cost ratio 0 B/ X! v- G. h4 Y6 B
* h6 v1 b/ [ v/ }- v
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' l- m4 {4 Y' n（5）长期投资 " W% h8 h3 @. n) x3 u6 M) s( e
长期投资 Long-term investment & P: s! x a9 J' j5 ~5 ]) @" k5 [0 S
长期股票投资 Investment on stocks # r: \! \5 t7 j' i
长期债券投资 Investment on bonds 3 r2 C% @( z* P b0 s. ?- U# ]& Q
成本法 Cost method . c. d+ K" D; L5 ~1 C8 s
权益法 Equity method ) U0 w3 F7 \$ @! |3 `1 \; G; o1 N
合并法 Consolidation method
5 v/ z( |) ?8 v5 _) w股利宣布日 Declaration date 9 D: F& Y% ^% E7 |+ S0 K" K' C, l
股权登记日 Date of record 0 B, R3 [5 X) o! Q6 }
除息日 Ex-dividend date # R5 o' l; S m. s! d. b R
付息日 Payment date
q) n) k$ X1 z7 v6 P8 g债券面值 Face value, Par value 6 g' z X+ H6 M( {
债券折价 Discount on bonds
. e# i7 O" b; E3 N7 J+ O债券溢价 Premium on bonds
8 Q: u& Y# t3 Q: H% ?! l7 G票面利率 Contract interest rate, stated rate * `1 c) @6 M, n8 K. q A
市场利率 Market interest ratio, Effective rate
& E4 F5 `% R* }. I3 n1 R& m2 i; [普通股 Common Stock % x1 N6 r3 i% R
优先股 Preferred Stock
# q/ a! S3 A8 w现金股利 Cash dividends : _+ p" s4 F# M1 v2 E! ?
股票股利 Stock dividends 3 @9 p( R+ V6 \# j0 g
清算股利 Liquidating dividends
; ]" @4 q) `# R! D6 u+ [到期日 Maturity date : B% a: ~3 b% z u/ h
到期值 Maturity value " w& Y2 Z4 _; s% w" d4 H, R( x
直线摊销法 Straight-Line method of amortization
2 X6 f" x6 A( [* o实际利息摊销法 Effective-interest method of amortization
: b! E) {$ s, x# b" V8 L0 I
! p- h5 j8 O. O& _# H0 C8 U7 I---------------------------------------------------------
6 Y' P) {* W; G* C3 c6 w. a! S（6）固定资产
. A8 M, \/ D* g* t7 ~# |; C固定资产 Plant assets or Fixed assets 0 L* ]; n4 a4 s6 y; V
原值 Original value
$ R- ?7 p% @ @3 i8 S) D0 r f预计使用年限 Expected useful life
; K/ D: k' v5 ]* V, {# b+ t3 _; x预计残值 Estimated residual value 0 v& F% q7 f1 i0 ?! u, ^
折旧费用 Depreciation expense 6 v1 J! p! N1 s% Y; x! L/ y% Q
累计折旧 Accumulated depreciation
# Q L. S9 L% j8 q6 R帐面价值 Carrying value
% S5 a5 q1 ?9 z' d. i% M( d应提折旧成本 Depreciation cost
: G, v, C8 q5 z9 a) _1 f净值 Net value
. `8 i$ }1 W/ r |3 V0 W9 W9 O在建工程 Construction-in-process
/ B2 c; B L1 ]$ m7 Z9 o磨损 Wear and tear 9 v9 O+ I( c( a' t
过时 Obsolescence ! R8 ?' b) o. X, }( ?. D5 K6 }# }9 Q- K
直线法 Straight-line method (SL)
& E! ]7 {- d. `工作量法 Units-of-production method (UOP) , g0 A& Q1 L |0 \" P9 E5 [( S1 I
加速折旧法 Accelerated depreciation method
! ^5 u2 o2 i6 b# s4 p双倍余额递减法 Double-declining balance method (DDB)
; f9 p( D5 k1 _) B8 g年数总和法 Sum-of-the-years-digits method (SYD) + r7 r9 d# I" G/ M$ b! ?
以旧换新 Trade in 5 I1 P5 g' ?$ P* O6 I! P5 Q
经营租赁 Operating lease " _8 s+ D* G8 d u% j$ y* r
融资租赁 Capital lease
8 K$ S# r. G/ r廉价购买权 Bargain purchase option (BPO)
. A1 a& H6 M% l0 X" z% B, }资产负债表外筹资 Off-balance-sheet financing
" E% ]# A4 L# e! o最低租赁付款额 Minimum lease payments
3 f; T ] L" @$ Q" B2 x' S--------------------------------------------------------! M: {5 H0 z4 F7 ^
（7）无形资产 1 K4 e5 Y4 `7 [( q; Z0 x$ V+ _' j" e
无形资产 Intangible assets 2 b: Z" s$ W; X
专利权 Patents
" n& A5 y- c2 S& K" m$ h商标权 Trademarks, Trade names # ^: i! ]& W2 _* j
著作权 Copyrights ; W. b( B% R+ x8 T
特许权或专营权 Franchises
|, {3 r, ]% D; E! o$ C商誉 Goodwill , o5 t! z" j1 L, b
开办费 Organization cost 9 q3 s) F) S1 f3 F5 j/ c
租赁权 Leasehold
; Q7 H& ?8 @ g, C7 c摊销 Amortization * {4 u6 I) _1 w! p
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! h' k/ p- Q8 ~1 c% `, V0 Q（8）流动负债 - j9 W9 P, p7 K, J3 w* p
负债 Liability ; Y# q9 t' g% s% b+ s2 r: z: f
流动负债 Current liability $ V3 R2 n' b# E G
应付帐款 Account payable
: k4 z5 J# t( ~ |% b应付票据 Notes payable / L8 _4 j; R" I+ _
贴现票据 Discount notes , a1 ?0 ?. o; ]1 W) B: |
长期负债一年内到期部分 Current maturities of long-term liabilities
1 V" F5 ]# q+ o: L* T应付股利 Dividends payable . l& `# L3 T0 ` _ n) A
预收收益 Prepayments by customers d9 C5 [7 l8 |+ i4 V
存入保证金 Refundable deposits 1 z) q$ Q! t O# ^9 W. K, K
应付费用 Accrual expense ) c: J8 a5 V: C# F) q
增值税 value added tax
; t5 F1 _3 h) z7 q$ J$ \- H营业税 Business tax ) [) L8 V% T+ x- w% q4 n
应付所得税 Income tax payable 7 U% O1 W4 l9 T* e' F. F4 V7 O6 O
应付奖金 Bonuses payable
8 y/ _; {" D% _: G, A, o+ U6 S产品质量担保负债 Estimated liabilities under product warranties
% K" k1 f, ?! N9 |赠品和兑换券 Premiums, coupons and trading stamps ' }* X1 N) B* ~4 u% s0 ^
或有事项 Contingency / m' t, F4 u X e2 F+ A
或有负债 Contingent * w) W0 g* K, S9 a( i
或有损失 Loss contingencies ) S0 T4 P0 W% b: s, y2 M9 B8 O
或有利得 Gain contingencies
) L+ Y7 i1 v: @0 d2 S/ X永久性差异 Permanent difference 1 Q! v+ K( J( v7 S( b% G
时间性差异 Timing difference
9 t n/ V: g" k* e1 g) ]应付税款法 Taxes payable method
$ j7 V; c! l; V7 M纳税影响会计法 Tax effect accounting method
& G# I7 }- h d! { ]% F递延所得税负债法 Deferred income tax liability method
0 {5 H( Y1 ?: i) q8 w9 v
/ x# `/ a/ R8 G0 S! ~( D% u. j------------------------------------------------------------
- a8 G9 w1 b) c（9）长期负债
8 @$ W) `* o* \2 [7 g8 {% f长期负债 Long-term Liabilities
0 e- N' f, Q$ Y( f应付公司债券 Bonds payable * J- \$ s0 ?+ Q5 U
有担保品的公司债券 Secured Bonds 5 ]+ P8 R. \8 K! ]: S
抵押公司债券 Mortgage Bonds 9 O7 B) r c8 B, h! n& Z
保证公司债券 Guaranteed Bonds
! S3 c9 B, o; Y! c1 l8 m6 d6 D信用公司债券 Debenture Bonds $ `! s0 s; U% S
一次还本公司债券 Term Bonds . d% U7 a; k |9 g5 i
分期还本公司债券 Serial Bonds & K; D( D5 O8 R2 \
可转换公司债券 Convertible Bonds
; I7 O2 S) @0 H( r可赎回公司债券 Callable Bonds # O$ Q5 n8 w% m- q1 y/ E" L
可要求公司债券 Redeemable Bonds : w) H; w: t( [& t5 i7 K2 ]) H
记名公司债券 Registered Bonds $ l+ N7 X6 I* d
无记名公司债券 Coupon Bonds
. W0 {( ^8 @( z, t$ d普通公司债券 Ordinary Bonds 8 V1 `6 d# u# T* c n# M
收益公司债券 Income Bonds . y( L' K( _, X; u4 g9 a; _. |8 c
名义利率，票面利率 Nominal rate
( x0 {- S0 }" v- }$ }实际利率 Actual rate
9 m' b2 @- {8 v0 W有效利率 Effective rate ; g4 v- U2 B3 |
溢价 Premium 8 b {8 ~2 R) C* g
折价 Discount
4 @0 m7 V4 c% }; i/ F& J面值 Par value
: e/ A! S1 ?$ _( d! s4 { h2 l8 j直线法 Straight-line method 6 x1 F0 l; D) R7 n
实际利率法 Effective interest method % \# c8 H- K3 a
到期直接偿付 Repayment at maturity
+ [: u; ]+ ?/ Y6 S提前偿付 Repayment at advance 2 M& p/ o8 f) \; m0 v. ~# g
偿债基金 Sinking fund # {' @ {- e+ o6 O$ }: l
长期应付票据 Long-term notes payable / w5 @2 o8 b8 ?# L- \6 V4 O
抵押借款 Mortgage loan
! J7 m2 R; j& x# U4 b5 E; @1 ?--------------------------------------------------
5 n! k/ a# g: X8 R7 O0 K（10）业主权益
1 e! M8 e) o! X6 f* }& h! ]" H权益 Equity ; H" K; W; S* I/ L. P5 F1 o. S
业主权益 Owner's equity
4 J/ F' d3 o6 ?2 x; M# m; ^股东权益 Stockholder's equity & f) A9 z% O7 n G6 t+ P3 a
投入资本 Contributed capital $ ], }7 D9 y- J3 P- w) _
缴入资本 Paid-in capital
# P3 P" t' a8 t0 W股本 Capital stock
, Q" I. l7 O4 n资本公积 Capital surplus
8 e3 L! t7 q4 ^- P留存收益 Retained earnings
; @ Y$ M9 P. U0 F核定股本 Authorized capital stock ' X4 G l6 @8 C3 G
实收资本 Issued capital stock : O. e* A( @, `; p
发行在外股本 Outstanding capital stock
' L! K( Y4 w" ~% h- c/ ~# B# Y* q库藏股 Treasury stock 3 l7 A5 ~* \/ z) V+ Z! ^; i; i! v3 y
普通股 Common stock
$ \% a7 |0 _5 k0 {优先股 Preferred stock
; r# l- s* ]% D7 a累积优先股 Cumulative preferred stock
+ D( c8 z9 I; _: K3 e* M* N- U4 \非累积优先股 Noncumulative preferred stock
2 z$ f+ V! V% V5 D- D2 e3 ]& w完全参加优先股 Fully participating preferred stock
2 g% U( ]4 j/ w0 z0 d5 M" k$ E部分参加优先股 Partially participating preferred stock 7 b' s# I+ X% J1 o# G8 |, \2 \
非部分参加优先股 Nonpartially participating preferred stock
9 E! \! }, p5 R1 T* Z1 B1 j! o现金发行 Issuance for cash # j$ F% m' Z) r4 s
非现金发行 Issuance for noncash consideration
- M- j$ M' }# Z/ Y股票的合并发行 Lump-sum sales of stock
3 M% t. v' Q& L. h8 k: Q发行成本 Issuance cost
* _. l7 ]/ h1 Z+ K成本法 Cost method ) a% A4 p3 W* V4 C* ]6 Q& j
面值法 Par value method $ }* f' e% X: b- X- b
捐赠资本 Donated capital
* X7 Y' `, I6 R9 _盈余分配 Distribution of earnings
" ?# I+ E) B1 g e h. l1 `股利 Dividend
: l1 W0 U8 p+ E1 [- s, H j$ f股利政策 Dividend policy 6 o9 X& O+ p' x% t6 B! p: b% w, E+ | \
宣布日 Date of declaration " a* e! W* e4 ?
股权登记日 Date of record ) n* I; ~' T C5 S0 \( H
除息日 Ex-dividend date 7 z! U) T( N( c; k
股利支付日 Date of payment ; ~; ?2 @ c# N
现金股利 Cash dividend
+ j0 h, J: _: q9 V: a股票股利 Stock dividend 9 p4 D9 a4 @2 f0 a
拨款 appropriation ( N8 S7 z. |6 P: f3 k1 H
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9 e& d3 S5 e8 x* {" u/ C1 @: i（11）财务报表
O8 l6 ^2 d. O" h财务报表 Financial Statement 6 ]: e: x' E9 J
资产负债表 Balance Sheet ) V8 D/ K! e1 Z, I' w A. K" Z
收益表 Income Statement 5 T5 M9 k6 O; n; u% Q! w# `
帐户式 Account form - T' Z6 {) U/ [
报告式 Report form
3 n2 o* Y# w7 M3 W' M9 y K9 ]编制（报表） Prepare 5 x# a1 a6 i5 n9 g1 v( f G
工作底稿 Worksheet
- i/ N) ^7 X8 ~; k: `( _多步式 Multi-step 3 K8 ^4 b- k9 {, y) P* X6 z
单步式 Single-step
+ z# H5 F0 d* j* b( t0 Q/ m5 {-----------------------------------------------------------
# a7 a; K1 R: t6 j) `9 ^（12）财务状况变动表
* L$ _- Z7 b9 ~3 @! q. W财务状况变动表中的现金基础 SCFP.Cash Basis
8 a# ?. C3 n: R（现金流量表）
! U3 ]* I1 n1 d财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
* a j& g" D' E2 S* t（资金来源与运用表）
4 w4 Z/ P- L8 x& @营运资金 Working Capital 5 v% K& \* D& g. ^7 G
全部资源概念 All-resources concept 1 ?% X* J; `5 O4 P3 W
直接交换业务 Direct exchanges 7 N* n' I" ] B* y, C: o1 d
正常营业活动 Normal operating activities
/ n8 h1 E0 H$ m3 w: _2 v财务活动 Financing activities
9 J3 b* ]- L4 ^* I+ n投资活动 Investing activities 0 h8 }4 [) k1 t0 r
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9 Z3 x4 G8 F" w/ @$ o- s( z（13）财务报表分析 & u6 a9 D" m+ l, \- J N4 l2 }
财务报表分析 Analysis of financial statements 4 I: n' a6 \* n' I
比较财务报表 Comparative financial statements 3 L; C% n7 w# P4 S% i
趋势百分比 Trend percentage
3 a) ]0 n/ S% s" z/ ]( n比率 Ratios
2 f) q" J' C3 ]/ g: {普通股每股收益 Earnings per share of common stock & ?; z! V1 x t' ^6 O' w0 P1 t
股利收益率 Dividend yield ratio 4 O3 Y2 s/ M4 r
价益比 Price-earnings ratio
4 y I' \+ s$ H+ }) C$ a* A: y/ {普通股每股帐面价值 Book value per share of common stock 5 ^' x6 n* v& ?3 m0 a# A4 j
资本报酬率 Return on investment
, S5 H' }& E: D! [) J& G1 X9 w总资产报酬率 Return on total asset & s9 F! Y3 H/ @1 a; Y3 l0 I6 q
债券收益率 Yield rate on bonds
# M) L0 @; O7 J3 V |" q2 T6 n已获利息倍数 Number of times interest earned 4 t- S& v' @$ P- K) x, p* x
债券比率 Debt ratio
. M) h L4 K1 M0 T! i6 a9 D优先股收益率 Yield rate on preferred stock
' ^( J- O' h3 d5 O2 W9 R营运资本 Working Capital * Y7 C9 _( J) p8 m( D
周转 Turnover
# k# h C3 \$ @, t3 h. `; `$ P存货周转率 Inventory turnover
, g" F$ j I% _2 A) D7 P# N+ O应收帐款周转率 Accounts receivable turnover 2 ^ O* t* m# {8 X4 R
流动比率 Current ratio
! D: R" @2 M) l" m' _! M( w( @1 W9 a速动比率 Quick ratio
g% l+ A7 ?: c' ]! e/ L/ o, [酸性试验比率 Acid test ratio5 S. @5 I$ B* y7 f \! Z4 k
------------------------------------------------------------ - d: Z. m! A0 |/ c6 l( ]4 w
6 f# ~7 w( U& {. v
（14）合并财务报表
# a' Z4 k& k! S R3 z; z合并财务报表 Consolidated financial statements
; c' a e+ Z [3 D9 k" ^5 ]: H% R吸收合并 Merger : d( I4 z0 u" s% d/ S0 O
创立合并 Consolidation " q# R3 D( x. i- Y# V4 p' I
控股公司 Parent company
- }' X$ Q( t5 Q" @3 `% i附属公司 Subsidiary company
- g2 X) @* L" N少数股权 Minority interest
& R, U! [; U" m5 h6 J" ~5 h. N7 |权益联营合并 Pooling of interest 9 V% c# e; B( `0 C: P
购买合并 Combination by purchase : G6 u( m9 n) {( i( h
权益法 Equity method 6 T# k' o/ D" n4 f% L+ ?5 T
成本法 Cost method
% a- t1 C; J& w+ p! f
/ S7 |9 j/ V$ Z% g5 F/ w7 x# }; N------------------------------------------------------------' Y2 C0 S$ L5 ~4 j4 k
（15）物价变动中的会计计量
0 z7 \3 @1 Z& E$ ^" B物价变动之会计 Price-level changes accounting 3 z/ z1 J5 n! t7 E: V7 C
一般物价水平会计 General price-level accounting
) L. ^# x4 ?2 d' ^& p$ G% H货币购买力会计 Purchasing-power accounting 4 Y% _: l# q# [# `8 K
统一币值会计 Constant dollar accounting
4 i+ P7 a* \4 T4 u" W历史成本 Historical cost
7 t a) t- t* t现行价值会计 Current value accounting
. ]) Q1 J$ W, I现行成本 Current cost
1 u' P$ K8 U- A% O重置成本 Replacement cost
! }: y5 k& A9 |物价指数 Price-level index
$ W1 U- g$ b {! I2 V3 X; J国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
3 b" [3 E$ y2 n7 c8 P4 B; q消费物价指数 Consumer price index (or CPI)
+ X9 E& V* P6 G. Z, @: V批发物价指数 Wholesale price index
! j3 Y' u2 q; y: G( q货币性资产 Monetary assets 0 P) H' J, _; q. v" e# D4 d# A
货币性负债 Monetary liabilities ! O: E- z* z! o. F- v% W: h
货币购买力损益 Purchasing-power gains or losses
- a9 @* V5 T& z% D# a% S资产持有损益 Holding gains or losses ( ?" |# k" [# ]8 v
未实现的资产持有损益 Unrealized holding gains or losses
' T3 W" R" j/ H) ^1 d+ E, I9 D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
