 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 % o( n1 Y+ A' C! t/ z
会计 accounting 7 c6 _- M' K5 n2 U! ]; K
决策人 Decision Maker 0 {; W* ?# E. F! L4 S
投资人 Investor
; O% k, _( o) l( U$ U股东 Shareholder 2 G; p. o- i( i5 h/ b9 e
债权人 Creditor 5 @9 K$ n# m. ?; d B
财务会计 Financial Accounting ) M# |& \' j! D
管理会计 Management Accounting 0 e, R* Z5 Y# t0 l- Z
成本会计 Cost Accounting
! U; ~; L" x m私业会计 Private Accounting & b2 g$ V9 J1 Z
公众会计 Public Accounting
/ R A2 o7 i, P( F注册会计师 CPA Certified Public Accountant
" y5 f4 K/ b9 v国际会计准则委员会 IASC
3 s2 C! D% O+ w美国注册会计师协会 AICPA
r' \' i" M3 [- R$ g" G& y财务会计准则委员会 FASB ' L. T5 u9 g! F8 ~. ?
管理会计协会 IMA- w7 `- o, v1 L/ F$ T
美国会计学会 AAA
/ f. A8 O) R b- v/ X3 \税务稽核署 IRS
3 A, {. w9 I! J- E& o( C, U) Y独资企业 Proprietorship
* g- I' v$ Y% V+ e0 n8 a合伙人企业 Partnership
; E7 x8 w; ~" q, u" @1 K9 l公司 Corporation + A' ~6 l! Y# l4 D$ ^
会计目标 Accounting Objectives 0 A. d; K4 G. C$ K/ Y- ~
会计假设 Accounting Assumptions
. D0 G& \' |9 q) M; O会计要素 Accounting Elements , k0 A0 Q8 j) Q- |
会计原则 Accounting Principles ' q) p, L2 s5 `9 N# c( A; B
会计实务过程 Accounting Procedures 9 y% T9 Z- K' k( K& y5 r6 ~
财务报表 Financial Statements / X) S, q4 @3 B% U- ^* n
财务分析Financial Analysis
1 d6 Q, T0 w+ a) a3 F0 R5 w会计主体假设 Separate-entity Assumption 7 \8 g/ x2 j1 M9 B
货币计量假设 Unit-of-measure Assumption
q5 E6 g$ b+ T- J6 v& K持续经营假设 Continuity(Going-concern) Assumption 0 s2 z: G0 E I
会计分期假设 Time-period Assumption
$ k! `2 Y( n) @3 L资产 Asset ( y' e) s. s1 q7 F: t/ n4 @' m
负债 Liability 5 h. x/ w" c- u, a
业主权益 Owner's Equity " i+ r8 H5 G4 h; z# z
收入 Revenue
" K j: l* P: q0 } G0 d7 ]" C( c费用 Expense
2 [ u3 ^8 H+ `( }7 @收益 Income
/ A& b8 [9 k" i$ P. x A6 {9 a2 J* A6 `亏损 Loss 1 t9 w& d5 A; X: Z7 U+ Y o( j0 h
历史成本原则 Cost Principle
6 }( P; E. A0 r4 l收入实现原则 Revenue Principle ' X' m, x/ Z/ z- B
配比原则 Matching Principle
2 [- n/ [4 P0 d. S1 J全面披露原则 Full-disclosure (Reporting) Principle 8 e7 c# b2 M6 ^/ P1 _( A/ D
客观性原则 Objective Principle
5 P7 h2 s0 H7 F5 _- @一致性原则 Consistent Principle 7 r6 M N$ ^! D0 O" D0 Q
可比性原则 Comparability Principle
- ~% C7 [8 g3 H* _- F* J* r重大性原则 Materiality Principle8 w3 e$ _0 [/ M+ E( R% ]
稳健性原则 Conservatism Principle 9 F `" J# `7 u) p
权责发生制 Accrual Basis
' M- ]+ y6 b+ b5 c! T现金收付制 Cash Basis
$ u7 D# F" G7 V5 F6 i9 q财务报告 Financial Report
/ X; D% {8 @; K, e流动资产 Current assets
1 z& M# ^5 l' O2 z流动负债 Current Liabilities , c. W3 g8 G8 W; N. ^2 c
长期负债 Long-term Liabilities
( a; J# F, x* i9 Z, w! ?( Z: J投入资本 Contributed Capital ' ]7 ~% u" u& W
留存收益 Retained Earning
! _/ ^6 `' w. u0 U ]* v7 X9 X
------------------------------------------------------------6 Y+ u4 ~& Z% x& T$ V2 Z
（2）会计循环 % O/ g( u6 o- G' d [# ]# a( Y# y
会计循环 Accounting Procedure/Cycle
|, m0 r* E% o. j. j% t* O会计信息系统 Accounting information System
; f, |, @/ M/ Y2 w) N& ]帐户 Ledger 3 L# T, F+ i# W. \ v
会计科目 Account 0 w( q8 @. f' I6 e7 f# }
会计分录 Journal entry
8 J( s! w( {' j+ F p n原始凭证 Source Document $ N: N" K3 o- k. v0 w+ ]& L
日记帐 Journal
5 s; K0 @- x i* H总分类帐 General Ledger
6 ~; g, S1 s2 G8 f明细分类帐 Subsidiary Ledger ; `. m, {) ^. w
试算平衡 Trial Balance 1 n* O5 {! z$ [' ^. r+ ]$ p
现金收款日记帐 Cash receipt journal + B, w, m7 Q" D3 M
现金付款日记帐 Cash disbursements journal
9 B' I5 S; S8 `0 G+ j销售日记帐 Sales Journal |1 \& l7 @+ J1 H p! c; F
购货日记帐 Purchase Journal
+ n2 d \+ w+ b/ A; X- w5 [# c普通日记帐 General Journal
- h6 `$ P" N: r1 Y. g. z/ l, A; `工作底稿 Worksheet : K) b( W0 r! ^
调整分录 Adjusting entries
! H# u& i+ g4 h& W$ I结帐 Closing entries
X) l; z7 j v$ o8 x3 J6 d9 p3 N+ U& U D4 k
----------------------------------------------------------
% M5 l" u! d$ J1 l1 P# S( G; v（3）现金与应收帐款 * Z5 `6 I- B$ Z6 w5 Z, S% N
现金 Cash 4 J2 y) J; o; ]. [! x/ V
银行存款 Cash in bank ; L8 i; N% ]5 `& ~
库存现金 Cash in hand
8 |( l1 Z5 K2 d1 |/ X# L流动资产 Current assets
8 G$ P8 U* R$ U+ z偿债基金 Sinking fund 0 H+ u* P8 i1 g$ o5 w5 Z0 d* a2 r, n* V8 h
定额备用金 Imprest petty cash 9 s$ l1 ]1 t, B0 k$ ?
支票 Check(cheque) / |% z) K5 i. }' h6 q
银行对帐单 Bank statement
6 G$ X; D8 y7 {5 Q银行存款调节表 Bank reconciliation statement l) s7 N' z+ K
在途存款 Outstanding deposit
, f% d5 d; R5 V* r! V7 g7 I) o, Q5 q在途支票 Outstanding check * A, _. u9 u& ?& F
应付凭单 Vouchers payable
' J% K# L; V2 |9 a# d4 x+ s应收帐款 Account receivable
' H! e& T. m* K* T3 a& a- E应收票据 Note receivable
$ {& R) ]4 R7 z$ l6 o起运点交货价 F.O.B shipping point 8 P- H f5 z8 R9 Z0 e% G# r8 p
目的地交货价 F.O.B destination point / Z6 M/ q! A1 l/ N; @/ p8 w
商业折扣 Trade discount
8 U# j7 z& e+ }& c) W* S5 u现金折扣 Cash discount
: O. {4 F* `3 d: }9 Z. S- n- M( \销售退回及折让 Sales return and allowance : m5 D2 ~. ?3 j* W" T3 f) l+ k. X; K
坏帐费用 Bad debt expense # y3 P+ j' }+ K( s5 S5 H
备抵法 Allowance method
6 G/ q: D3 K7 }( [+ w5 ]- u% _备抵坏帐 Bad debt allowance
; e& r( c7 d8 j5 s1 U' \0 N损益表法 Income statement approach
, }5 W$ E% W6 g6 U2 z' X资产负债表法 Balance sheet approach % O7 T- J* T; v9 x. S+ G
帐龄分析法 Aging analysis method
- L3 r+ I. Q R+ N5 O" u, Z直接冲销法 Direct write-off method
* F) ~$ Y/ ?0 _( w# U }& k! Q+ L带息票据 Interest bearing note
$ {# r$ i0 e$ ~8 P p不带息票据 Non-interest bearing note ( V& F) V! ]3 V& b% m: W' J
出票人 Maker + F3 l" B/ o" v; S
受款人 Payee
8 ?8 F$ V4 B9 W; t$ W }7 \本金 Principal
7 h2 ?0 e* P! L$ O' @: P' Q利息率 Interest rate 7 L: ]9 t0 V! v6 M3 B
到期日 Maturity date 1 ^9 {* W. q/ D3 E9 F8 U5 O, A% Y
本票 Promissory note % N$ K3 D: x1 u# M. v7 Q; c4 {
贴现 Discount , b! W* L7 }& q! y/ y+ q5 o
背书 Endorse " e4 C; U$ j/ f6 X* ?6 p
拒付费 Protest fee
6 L7 O- J- F2 E7 e3 o1 e+ R% L( @; b' R
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5 D; J2 j2 ` q' w3 L, g（4）存货
6 \: i$ p `$ D6 h2 E3 \存货 Inventory
) B9 g% U5 P3 a3 p2 i- H4 W商品存货 Merchandise inventory 6 j3 u B: G. M1 T" Q5 ~/ s
产成品存货 Finished goods inventory 8 O7 ?( { w% X: i" B
在产品存货 Work in process inventory . M+ l5 X3 K6 T$ R
原材料存货 Raw materials inventory
5 Q3 Q# o& }, `. _起运地离岸价格 F.O.B shipping point : L/ n; c) e3 i) o; c
目的地抵岸价格 F.O.B destination : v3 G4 z9 V! N l7 B$ n* h
寄销 Consignment , d! n8 N" ]. N1 l$ I3 B/ f8 i
寄销人 Consignor - q* ]9 _% h' k
承销人 Consignee
" U. A! {6 w9 C( ^: ]8 r! K定期盘存 Periodic inventory ' ], A. h9 d" U2 H
永续盘存 Perpetual inventory
$ O* \( r8 I4 @; T# ^' A, E `购货 Purchase
5 i. B5 d- M' k( r, Q) C6 D购货折让和折扣 Purchase allowance and discounts
) s$ N/ d. Q4 j$ K: J/ D( @ j; c存货盈余或短缺 Inventory overages and shortages # E( L2 S$ y$ j. N
分批认定法 Specific identification
" D+ Z4 E! }9 N! }9 N7 r5 W加权平均法 Weighted average 9 h& z) b8 m8 P) s; x2 ]
先进先出法 First-in, first-out or FIFO
9 _& q9 ?' A& {3 l* l后进先出法 Lost-in, first-out or LIFO * |$ E6 c3 |- S, K
移动平均法 Moving average
8 ~+ B I) M/ A' x X成本或市价孰低法 Lower of cost or market or LCM
) v, U2 y/ y a2 G, g. Q市价 Market value . R5 M( y8 S, r2 L$ |/ y9 S" T
重置成本 Replacement cost
- r7 U$ k5 B6 e8 y0 Z, W& b可变现净值 Net realizable value ) D: O0 }/ W8 A) k/ W$ s r, n
上限 Upper limit
5 ?: g* ^! l. l B3 K( H下限 Lower limit
1 f( w' H% |6 x9 W$ [毛利法 Gross margin method % o% T, w& T) ]
零售价格法 Retail method
* b. t4 ~ p) q" |成本率 Cost ratio
g$ v' D+ u3 b7 q
. a; u4 x3 b0 b3 i& b5 F------------------------------------------------------------2 i; f! P6 `4 D# h7 k/ R+ S4 Z
（5）长期投资
8 Z5 ` ]# s$ b% a8 z长期投资 Long-term investment : |, R6 P6 R3 Q2 `- s6 w
长期股票投资 Investment on stocks
4 R' M: e% g$ ^ D- d: D- n: D3 o长期债券投资 Investment on bonds / r5 B7 T; h. @7 g V. S
成本法 Cost method 8 M7 D0 o2 r9 p
权益法 Equity method $ O; N9 G8 J, w6 i
合并法 Consolidation method
, f6 r+ u# B* R, O' }股利宣布日 Declaration date
2 p9 e# N+ J* f: S( W6 N# _- l4 d股权登记日 Date of record 0 z8 Q+ x" v0 P8 z
除息日 Ex-dividend date . A/ _+ d$ ]9 p8 n$ h9 m, l
付息日 Payment date
' `' v7 k' L2 U& `& y债券面值 Face value, Par value ' M, y9 c+ P( \- V; ~: y
债券折价 Discount on bonds 8 G) s( \8 z! ], h5 w
债券溢价 Premium on bonds
I' F3 R$ g( k& x9 s$ U票面利率 Contract interest rate, stated rate 9 H% F, X" U, H3 y" f- D- b0 H
市场利率 Market interest ratio, Effective rate
! Y& k+ J* M# S, O普通股 Common Stock * L' F& q5 ^2 s7 y9 O' }! s6 u* g. A
优先股 Preferred Stock 9 s. t4 t0 N: |2 i
现金股利 Cash dividends
" D3 H1 ~7 g6 \; p' x }' m股票股利 Stock dividends 8 w% t9 q/ F8 @+ p; e
清算股利 Liquidating dividends
E6 v+ s4 E" y( d' l# g到期日 Maturity date & l% ^; f- D; D K
到期值 Maturity value / B6 [5 l: M) R$ N& m
直线摊销法 Straight-Line method of amortization 1 \1 l# V# m5 ~# d3 Z
实际利息摊销法 Effective-interest method of amortization" c6 J; P7 F) u& ?* T
- ?& P& a% [3 {* ~- Q8 |6 _---------------------------------------------------------
$ R7 L; \2 o2 P8 B# @9 [. d1 V（6）固定资产
9 @# X* W, U2 d$ X. Y6 U固定资产 Plant assets or Fixed assets
% D; [2 j e) I原值 Original value 6 g I% T9 V2 ]: ~& i
预计使用年限 Expected useful life
! a6 N- ]) Z2 l; E预计残值 Estimated residual value * w3 J9 m# V+ ?
折旧费用 Depreciation expense
$ F2 R' L- v1 E& g: b$ R/ F' B+ n" a T累计折旧 Accumulated depreciation
! s2 J: k1 w/ Q" M帐面价值 Carrying value - Y0 X0 ~7 D. C$ r
应提折旧成本 Depreciation cost : I- c- G/ e; Y6 ]' V1 L
净值 Net value ( }: u/ ]) K" A
在建工程 Construction-in-process
r1 b5 S7 t0 f. b* w6 K磨损 Wear and tear 3 f3 j) { b+ D+ B! \
过时 Obsolescence 1 {5 v/ I% X w+ W% ?8 b
直线法 Straight-line method (SL)
+ n3 g7 v7 T+ V( |$ V' L& k工作量法 Units-of-production method (UOP) # V) h- K0 n. J% ^$ r+ X1 N4 Y
加速折旧法 Accelerated depreciation method
5 ^; y8 V4 I0 T% ~双倍余额递减法 Double-declining balance method (DDB)
% ]; t( Y" g- @年数总和法 Sum-of-the-years-digits method (SYD) ( ?& k E$ Z2 H- x* J6 m6 j
以旧换新 Trade in
, y1 M0 `6 J" c n- F; e& D& R# W经营租赁 Operating lease
/ q) W5 Y6 \% \( E- ` j$ _+ B8 K m融资租赁 Capital lease 0 X. F# c% P& l5 C, o5 B, J0 r# A
廉价购买权 Bargain purchase option (BPO)
( q+ n" N* @- L+ \0 o资产负债表外筹资 Off-balance-sheet financing # {# K* `0 d5 V
最低租赁付款额 Minimum lease payments
5 i. w: l# l. U. p% g--------------------------------------------------------
. o3 v5 {% T' j2 W2 u（7）无形资产
) \) b! |/ s8 e无形资产 Intangible assets
$ C% a( R7 Q, ?$ e$ m" T( _专利权 Patents
, K( `& l1 S) M! @: J商标权 Trademarks, Trade names - ]% |, Y a; Z O
著作权 Copyrights # v4 F A$ n) K7 g8 P5 @. x8 q/ }
特许权或专营权 Franchises ( o' H$ `, N/ f; e$ J" t/ A* C
商誉 Goodwill
: o5 L+ a7 [# N- m开办费 Organization cost ; B; Q1 g* l; Y7 g: e
租赁权 Leasehold
: K9 |: i3 n) k- Y摊销 Amortization
! T- S, _" ~ M7 {8 }--------------------------------------------------------
; F% d% ?, q* Y, U: y1 E（8）流动负债
5 P8 G2 e0 _( j$ f% k+ r负债 Liability 1 ~% r. G* w4 n
流动负债 Current liability + {. N% y5 D) [, d% H
应付帐款 Account payable
% {! _6 _0 n. ]7 b应付票据 Notes payable $ q! o. E. n; d+ W4 {
贴现票据 Discount notes 4 E( p# O$ O2 M# q7 T; h- y* W
长期负债一年内到期部分 Current maturities of long-term liabilities# X! r# {3 y' b8 ?- P& W: z
应付股利 Dividends payable * l8 c' U! L0 u: z( x. N# O
预收收益 Prepayments by customers 4 j( H2 K+ J" K
存入保证金 Refundable deposits 8 o1 x6 I' U4 V& E8 V
应付费用 Accrual expense $ i% q( d8 A3 q+ d; A% G
增值税 value added tax
2 Z- W% {- [1 e, R( |营业税 Business tax " r3 e4 z& X' s$ ?1 ?
应付所得税 Income tax payable K; s3 n' j7 t7 z
应付奖金 Bonuses payable
0 W. V5 D+ j3 U: y- K产品质量担保负债 Estimated liabilities under product warranties 0 b' [2 d/ M3 b5 {+ v7 B* e; S
赠品和兑换券 Premiums, coupons and trading stamps
6 I* ^5 Z; O% a; Q. d; R% I$ v或有事项 Contingency
) W5 f$ P- l8 }; i. ], f/ @或有负债 Contingent
/ J% G; e- ?% P4 l$ n4 l9 W或有损失 Loss contingencies 4 i8 y4 x( k) Z8 S7 }
或有利得 Gain contingencies 1 ^0 Y; `+ X0 L8 y: c/ G
永久性差异 Permanent difference 1 D" ?. P2 E' }7 U1 e+ Y
时间性差异 Timing difference
; F, E& Z5 j% i8 ~应付税款法 Taxes payable method
7 v( P0 y- f x0 a, y D纳税影响会计法 Tax effect accounting method & e' l0 p- e/ h! |4 g
递延所得税负债法 Deferred income tax liability method % _" I3 z+ q i1 J; \1 v
- x8 ^* o4 W. V! X. c* g5 m------------------------------------------------------------
1 d: x5 r, g9 `( p ~( R" P（9）长期负债
& h7 l- V K3 D; I' y4 d+ x {9 n长期负债 Long-term Liabilities
1 E5 I% k' t' ~; p' c4 c; d应付公司债券 Bonds payable
4 F" `- r3 N& X) y( Y有担保品的公司债券 Secured Bonds
7 b' C/ ^/ K! j. ?抵押公司债券 Mortgage Bonds 6 E; f3 u# B ^ w, U! S8 o
保证公司债券 Guaranteed Bonds
& e3 u9 Z9 y# x+ K X% J; |! g信用公司债券 Debenture Bonds 9 r$ d" ^! o: c. V' O
一次还本公司债券 Term Bonds
4 U. }9 G( m" [/ e# k9 i5 g分期还本公司债券 Serial Bonds / z ?6 t% R9 X! g
可转换公司债券 Convertible Bonds 6 f: M9 ~2 U1 c r2 d+ \: z% d
可赎回公司债券 Callable Bonds & y2 O! H/ e; j* \. h
可要求公司债券 Redeemable Bonds 6 D% r, j) i* m' H
记名公司债券 Registered Bonds 4 { m7 o% v9 N4 E5 w5 ^
无记名公司债券 Coupon Bonds
: E8 T1 e# f9 m8 o; ^/ D普通公司债券 Ordinary Bonds " |7 r( V$ t; A* B9 u
收益公司债券 Income Bonds & \7 Z) _- R% X( n# z
名义利率，票面利率 Nominal rate
% A0 I4 }4 r- ~6 o实际利率 Actual rate
& O- N$ h+ Q, P有效利率 Effective rate
+ k9 u9 U6 [ b6 r9 |* E- X溢价 Premium 4 _# `9 ^5 @5 r: I9 y9 O
折价 Discount , u% T9 x3 C. a/ m
面值 Par value
, v T' Y4 g7 b: W; g直线法 Straight-line method 1 c0 V* H+ h7 R9 o: U. l" O3 P
实际利率法 Effective interest method 2 p$ \& R _" F9 P" h
到期直接偿付 Repayment at maturity ' S" [/ z9 f( t# \6 m8 z8 y
提前偿付 Repayment at advance
1 L' g% q# l/ ^4 C& q: e" @; X偿债基金 Sinking fund ! ^& ~, w' |9 }* [6 f1 `3 F, S# t
长期应付票据 Long-term notes payable
4 o0 X3 E+ ~/ L6 ]* I抵押借款 Mortgage loan
% q/ Q# F6 }- x( f# S--------------------------------------------------( e7 F9 ^5 N4 {9 p
（10）业主权益
8 l6 [% p5 m/ }% u( k权益 Equity 1 S; M; F* V* P& U6 ]. H m
业主权益 Owner's equity
% I( s, L5 ?3 Z+ h- T& @股东权益 Stockholder's equity
) | X- L/ ~) X2 R投入资本 Contributed capital
* R& u' B1 u5 w: u缴入资本 Paid-in capital
0 i4 _7 ?) Y6 [/ i: k股本 Capital stock
4 w( ?& K+ p0 M% Y9 p* d资本公积 Capital surplus ) L4 m, o( R& y5 u* g z2 B
留存收益 Retained earnings : ^( o) p$ _, \ B8 `# V8 D& g
核定股本 Authorized capital stock
% b- x% W T F" a' Z实收资本 Issued capital stock # ?$ I- `- l8 g2 M
发行在外股本 Outstanding capital stock V3 a5 R2 f: b$ {1 H
库藏股 Treasury stock
6 [; N4 p7 g6 _0 E) I普通股 Common stock $ r m* l3 g$ x, o, V5 K) v
优先股 Preferred stock - w- I0 {* @3 T/ \
累积优先股 Cumulative preferred stock
; I1 f4 u, V5 Z& _1 g g非累积优先股 Noncumulative preferred stock ; U+ E+ c/ s5 G4 X7 R( Q) ]
完全参加优先股 Fully participating preferred stock
0 A V' i7 t6 u8 s4 L部分参加优先股 Partially participating preferred stock 4 d" T$ ]$ O) h' P
非部分参加优先股 Nonpartially participating preferred stock
) b \5 z4 }; s8 k0 e5 s# I+ M现金发行 Issuance for cash
8 T' ~, u- t. K非现金发行 Issuance for noncash consideration P, q6 d' }- H, F- [) x. R
股票的合并发行 Lump-sum sales of stock / j/ k d3 n% G
发行成本 Issuance cost
0 ?1 W/ {% s6 K- _ L4 P7 Y: j成本法 Cost method
4 {* T1 _( ^) J面值法 Par value method
: D, f$ V$ a' a# J5 Y8 h( P! H捐赠资本 Donated capital
, ~$ [5 @1 D( @+ A( Q盈余分配 Distribution of earnings * q/ }$ \! T; o2 V
股利 Dividend
! H; K& P6 J F9 A7 J9 T ^股利政策 Dividend policy
! y) L5 _" @" X, h( e9 }$ j宣布日 Date of declaration ) v- z9 z' Z _9 D: O+ B
股权登记日 Date of record
! [9 L% [1 i$ M6 {) Z除息日 Ex-dividend date & Z' Z& N1 ~) H v
股利支付日 Date of payment ( C. x8 \$ u- \- R
现金股利 Cash dividend
$ z4 _/ I# M- @8 ?股票股利 Stock dividend
9 }# T& f( A8 J4 |0 n& N拨款 appropriation $ d: R3 I: s5 O
------------------------------------------------------------/ }# j [( e2 }3 P! x: U( A; b. [; |
（11）财务报表 2 \. _! s; g# {8 j/ V; n
财务报表 Financial Statement
% a- |# D9 Q8 m资产负债表 Balance Sheet 9 X; a6 W2 E% l: `; [
收益表 Income Statement
8 A I' E3 w+ ~帐户式 Account form
/ D/ m. |) u' Z2 z# b7 L1 k报告式 Report form 4 [& g$ _3 k( l6 d* R& b+ d
编制（报表） Prepare
* K2 l8 ?5 K A* u, P2 u工作底稿 Worksheet
7 r e# h1 B# {7 f) e/ p8 b7 b B多步式 Multi-step 5 i+ n- i* Y( f4 e1 W- l, R
单步式 Single-step
4 z' `' e: F& E& ?" f0 e; y7 c----------------------------------------------------------- {# r2 F& |/ u2 f7 x- B3 w) B
（12）财务状况变动表
4 s7 D& t' F/ i9 Q' H! z' a财务状况变动表中的现金基础 SCFP.Cash Basis ) t+ W1 y- j9 l" U
（现金流量表） , n8 X* P3 J) W, v$ ^
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 0 f; `. p4 @3 ?$ m6 a4 L8 Q) a& O
（资金来源与运用表）
+ i# c- M" z- \, {# L营运资金 Working Capital
; j' E7 j% v; C3 }全部资源概念 All-resources concept
: [; q$ O: c8 |- }( N* o直接交换业务 Direct exchanges
; j+ M8 B) x3 [9 w0 X6 f正常营业活动 Normal operating activities
* f+ p$ v ?, L/ V0 K财务活动 Financing activities
4 V5 S" |9 }+ g0 N0 _" N$ @: Q1 Q1 `投资活动 Investing activities
" S: k, N6 L9 X2 L& t1 y6 H-----------------------------------------------------------
9 q, x* D3 t, ^% X# O& F（13）财务报表分析
- S6 H/ a# c6 l( K4 c+ A: {财务报表分析 Analysis of financial statements 2 [+ L, X+ P+ `6 A# M: {
比较财务报表 Comparative financial statements " Q4 B e8 g5 M5 M
趋势百分比 Trend percentage
( ~# W. K7 \: B T比率 Ratios % H# g1 K+ ~: ?) X z. K
普通股每股收益 Earnings per share of common stock ! g( {* M, p, g( d# G
股利收益率 Dividend yield ratio ! L9 A" l0 J5 F
价益比 Price-earnings ratio ( z/ `! y- p' q- d; y6 w
普通股每股帐面价值 Book value per share of common stock + q' c: E1 ^9 u0 S
资本报酬率 Return on investment
7 T$ C; d( B9 N: }# G- g Z$ U总资产报酬率 Return on total asset
- u. D* K! w1 p6 w# X, e债券收益率 Yield rate on bonds
# ?" L, j. f3 S+ w% d2 ]+ G已获利息倍数 Number of times interest earned 8 k1 l8 U/ z N8 A1 z7 G
债券比率 Debt ratio 0 ^/ s' b0 z9 Z7 G
优先股收益率 Yield rate on preferred stock - L" z, R" |! _
营运资本 Working Capital 6 N! Y% r: l9 h6 k8 W! x6 w
周转 Turnover % S. ?# t" ~7 _. |: ]0 g) O
存货周转率 Inventory turnover
L% |6 o6 z2 P3 U5 f2 V& s. C应收帐款周转率 Accounts receivable turnover 9 I' W/ g! q3 B- h- a4 a
流动比率 Current ratio & H& c( Z' Z5 q' A
速动比率 Quick ratio
3 ~7 v) H5 t6 i3 Y酸性试验比率 Acid test ratio. E5 w! v! _; v1 w' e
------------------------------------------------------------ 2 U, r- H Z" E/ v, E6 `' h
7 D. b2 ]' g3 Y8 L& K（14）合并财务报表 6 \* X4 }! S2 ^6 Z6 F7 D2 A
合并财务报表 Consolidated financial statements
% a6 y/ ^- E+ B* j吸收合并 Merger * `- ~. a$ ?7 a
创立合并 Consolidation
. J4 n1 b0 h- \2 K" o9 V* N4 i控股公司 Parent company 3 \7 R; a1 X) l( A) j
附属公司 Subsidiary company - e( c) Y1 u+ D8 c$ H( x
少数股权 Minority interest
0 @+ [, @6 r* V' Q! }权益联营合并 Pooling of interest
% S. @1 x; J7 V6 r! {6 q; Q8 n购买合并 Combination by purchase ) }8 ~ ^$ L/ O! \, X: D8 R
权益法 Equity method
- L9 {* d2 A: E' e: p. m成本法 Cost method H% g+ F" T6 V, j
9 M P& n6 x/ R! }+ W B: b
------------------------------------------------------------( ^/ O+ r# G) Q, Q# |3 ~% i
（15）物价变动中的会计计量 / L+ L6 C- t: F+ r8 M
物价变动之会计 Price-level changes accounting 5 F. s0 o: Q) w8 j+ h' y# `% X: T- H8 E
一般物价水平会计 General price-level accounting % [4 U9 |* \( p
货币购买力会计 Purchasing-power accounting
. ^ U! }) N5 j( I: E统一币值会计 Constant dollar accounting
6 _6 i: J' N$ M; i* l历史成本 Historical cost 4 s; t) Q/ U9 X! ~2 a
现行价值会计 Current value accounting
% f. K: N: i; B5 {3 `' q现行成本 Current cost 8 D- I" k0 ~! z/ R8 T! s( S
重置成本 Replacement cost
- d6 W* Z' ]# H物价指数 Price-level index
; k, X% \' N$ E% L" F国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) / O$ U! t0 S6 v, k3 P# O0 N
消费物价指数 Consumer price index (or CPI)
* V" s$ R- v5 c批发物价指数 Wholesale price index
5 H9 m3 H0 b$ x6 E货币性资产 Monetary assets
5 y9 H! d" V7 V, g o货币性负债 Monetary liabilities
( A; T) P3 m' _' R0 `! M7 d货币购买力损益 Purchasing-power gains or losses 0 g. o% P0 F% B+ b9 M/ C" x
资产持有损益 Holding gains or losses
/ ~5 F) X: b+ o& E& F6 H未实现的资产持有损益 Unrealized holding gains or losses
' G# X+ D2 C1 R# 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
