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（1）会计与会计理论 9 Q: s8 p& v" j) r- K
会计 accounting
, Y; F2 I$ R- f+ ~8 y3 i1 Z8 H! S决策人 Decision Maker 7 m% A; m3 M: X$ y
投资人 Investor 6 r6 s0 O8 Z" c& P0 e ?, h
股东 Shareholder
& n2 `% H- V9 X4 ~- A) G0 `, F债权人 Creditor 8 c0 S( A- {' K. Y$ k) @
财务会计 Financial Accounting
, k6 t) O* }$ f& E) a Z, f! Y管理会计 Management Accounting
% G0 k+ M7 [) |成本会计 Cost Accounting
3 m, q! H, @. z3 O7 V私业会计 Private Accounting ( \2 u6 M3 S( H9 ~: |
公众会计 Public Accounting
" B8 ^ q: B ]8 a注册会计师 CPA Certified Public Accountant
e. m: V1 A9 l8 w- s; L国际会计准则委员会 IASC 6 w1 u- N' U7 o: @
美国注册会计师协会 AICPA + b6 ^! k$ G5 v/ A- B$ {9 O
财务会计准则委员会 FASB
* s, ^! u7 \7 ]. V' V# t% l& V管理会计协会 IMA6 L2 f* s* n7 Y V4 y) O4 O5 u% w
美国会计学会 AAA * _# Q! k- `( o3 ?1 N
税务稽核署 IRS 2 F3 C; H8 H& b4 ?; l
独资企业 Proprietorship
% [% N5 ], a# l7 v5 ?2 X5 J/ V合伙人企业 Partnership & R: S. i% I3 A% X, z
公司 Corporation
2 f* I5 l& @/ L, N. n# x: o6 F/ F会计目标 Accounting Objectives 1 }3 T4 g: p4 u; V) ~, h- c
会计假设 Accounting Assumptions ( P- N5 @3 f! L' R- J/ Z
会计要素 Accounting Elements * z l3 _% ^: n/ b" W* M
会计原则 Accounting Principles
4 p% q+ Z, _9 a& k% n, Q会计实务过程 Accounting Procedures
2 r7 O7 [, w+ w% w财务报表 Financial Statements ( h d/ V3 r1 \& z
财务分析Financial Analysis " A% Y6 l. m* }
会计主体假设 Separate-entity Assumption
. g6 {7 J5 S& W货币计量假设 Unit-of-measure Assumption 7 S/ U6 d/ Z, }- D
持续经营假设 Continuity(Going-concern) Assumption
, |/ ~" J; \0 ^7 ^! I, s会计分期假设 Time-period Assumption
/ {+ n/ ~( @; b, ~- P4 X4 j7 x资产 Asset
) }7 `( f8 `) h$ D7 ?负债 Liability - D* t# b h/ k. b, @
业主权益 Owner's Equity
) j& Z4 _- ~/ N: L- U, L收入 Revenue & j4 \" M9 _, o( ^; c" U/ V
费用 Expense
: q0 m9 r4 X1 ?& Q收益 Income
' B, u8 b/ ?( T5 h* d5 q: u) g# p亏损 Loss
0 e7 |* S1 m' j6 n9 A历史成本原则 Cost Principle
; p0 P% q4 l0 h# S0 Q! V收入实现原则 Revenue Principle . \3 c3 Z* d/ f2 z9 W% @
配比原则 Matching Principle
6 m1 u! K4 F* d2 O1 N全面披露原则 Full-disclosure (Reporting) Principle : @; X; Y( n% p8 A7 ?
客观性原则 Objective Principle
1 L- y2 w0 j" [. g# N% }( R) z一致性原则 Consistent Principle
- r: F1 l- c# L; y' _7 ]4 A+ h可比性原则 Comparability Principle , ?3 w* |9 R A; [
重大性原则 Materiality Principle
6 m3 R0 h* Y7 H" @/ K1 I$ v, Y5 M稳健性原则 Conservatism Principle
. K6 D+ |( r1 U$ d权责发生制 Accrual Basis
$ W! s4 `% Y" r3 X+ T) f, f7 Q, V3 D现金收付制 Cash Basis h i6 c" w4 P. O* B- |
财务报告 Financial Report + G) j6 n9 B4 ]3 _- E
流动资产 Current assets
+ u/ R# _* z* ~, t! v, k: T流动负债 Current Liabilities
0 d$ N; Z5 W3 J6 b9 {长期负债 Long-term Liabilities
9 a+ b& b: }- m! F c c投入资本 Contributed Capital " m, |' o3 n5 ?8 ]* F. [* p
留存收益 Retained Earning9 I5 F$ S" C4 W% E8 m1 E" W8 m
7 m4 @3 e, p6 O7 p
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（2）会计循环
/ A9 G, X! X1 A% D: E会计循环 Accounting Procedure/Cycle 5 _6 {$ j8 h u6 z
会计信息系统 Accounting information System 2 J/ `( y+ e0 w; Y) F P
帐户 Ledger
8 [2 d# [ G% i& O8 F6 j会计科目 Account
~( ~9 o' O7 s; O9 ~会计分录 Journal entry - j* Y* C0 R0 q1 D Y+ q7 F; F1 k( |
原始凭证 Source Document 6 K- _' M7 O9 D$ |1 f
日记帐 Journal
; c" @; n/ @% i总分类帐 General Ledger
3 A$ V; g7 K$ d! a明细分类帐 Subsidiary Ledger : N3 F$ v) b# b1 w* p. ?0 o# s9 b$ ^7 V
试算平衡 Trial Balance
. ]- L8 Z+ ~0 I+ `现金收款日记帐 Cash receipt journal
) ^: o7 C- P; `, C p: R6 r现金付款日记帐 Cash disbursements journal , e* [' M( i! C7 H8 y3 ^4 i1 d3 a, d
销售日记帐 Sales Journal
, W& _2 T' G6 K/ Y8 s购货日记帐 Purchase Journal 3 f% t. g6 F- } @% }/ W8 J
普通日记帐 General Journal
% A8 q: V$ @% O7 C0 T工作底稿 Worksheet
' \) `: q9 T2 N2 \- t3 I1 T调整分录 Adjusting entries 4 a# q+ d, H+ K, R7 V0 `* ]
结帐 Closing entries $ \* \& D! a' i6 p; }8 {
, d' E& R Q, [8 }- T% W
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) R' o0 z( z7 n6 ~! Q J（3）现金与应收帐款 % x% b3 a7 q& L& h$ \, E
现金 Cash
0 i* u Z4 k7 T9 N& P: h银行存款 Cash in bank
- d$ @/ q8 y$ A% q/ h库存现金 Cash in hand % w. T9 j# B/ o- J
流动资产 Current assets 6 \9 \8 _; r. t v
偿债基金 Sinking fund & y; d9 j8 h& ` F
定额备用金 Imprest petty cash 1 @* G Q* X* s8 A& k
支票 Check(cheque) 5 s2 U# A# Z$ k" \
银行对帐单 Bank statement
8 ]0 r: x. w! u4 }0 Q/ m* d银行存款调节表 Bank reconciliation statement ( X9 x9 H3 `& y: t
在途存款 Outstanding deposit 9 v" e" t; ~6 P9 r7 _
在途支票 Outstanding check . ]/ Q, S3 k$ m* A7 z
应付凭单 Vouchers payable
' F. O4 c0 S/ w% r; `% Q应收帐款 Account receivable
3 Z- p. }) T! k9 D, v. ?应收票据 Note receivable
* C$ G0 ?- X+ `起运点交货价 F.O.B shipping point / k7 \9 P& b6 J3 ] |0 d
目的地交货价 F.O.B destination point
) F* w h, k& C. H6 [3 j; l商业折扣 Trade discount + h# s" i8 x6 U8 l8 U$ Q
现金折扣 Cash discount
- W! r: N- n# I* Q" k销售退回及折让 Sales return and allowance ( @5 z+ Q1 u5 }3 }9 m$ a! A: [2 _
坏帐费用 Bad debt expense
$ n, y! r% `3 V, |) m9 R0 q: o# B备抵法 Allowance method * D, `- u& q# z7 T5 Y
备抵坏帐 Bad debt allowance
; f3 p x7 B1 C% [$ y/ o损益表法 Income statement approach
: n6 h+ _- o4 q; {; `8 ]资产负债表法 Balance sheet approach
& X' P2 d* f+ a9 p8 G帐龄分析法 Aging analysis method ) |1 o0 X+ v" H0 H5 O! A: I
直接冲销法 Direct write-off method
* o/ A8 {4 {5 p; K带息票据 Interest bearing note
8 n. J2 b: Y$ C; B8 i) d不带息票据 Non-interest bearing note
" f6 i2 c5 H) G$ j) x) o8 j出票人 Maker
: t0 _! \7 o6 c! i受款人 Payee ! p" {" O4 P8 q/ }6 B( V
本金 Principal
4 ?9 n0 ]5 t$ d5 l$ h$ C利息率 Interest rate ; J+ Y: y) S D0 J3 D) X7 H
到期日 Maturity date $ B( K h2 z" f) K- X6 R
本票 Promissory note 0 x# E2 C, u8 k5 E+ U
贴现 Discount
. k$ a, _8 Z; ?0 L% h, `9 h背书 Endorse : F3 i6 M `' X8 ]
拒付费 Protest fee
( f( C" V8 H* z# Y6 d" F& T0 f9 O$ V8 E: p
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（4）存货
, u: T7 H6 a7 o) {% s: Z存货 Inventory % f1 x r+ n( A1 G$ s% h$ n$ h
商品存货 Merchandise inventory & i$ ^3 Q0 P$ e7 t! v3 M
产成品存货 Finished goods inventory
( `% ^4 _! P: j9 p0 ^$ a% h在产品存货 Work in process inventory
' |0 T+ _- G2 x+ Z原材料存货 Raw materials inventory ; q+ c' m, r" c+ |$ V: Z' J
起运地离岸价格 F.O.B shipping point
- }; N" ~: K% Q. l: K目的地抵岸价格 F.O.B destination : e2 ~( Q ?; c, _- T& a. `
寄销 Consignment + d' h' q% p) ~- v3 D9 Q! v
寄销人 Consignor ) e; M$ J. m6 n$ k) C
承销人 Consignee
. a" [. a# | ]$ @5 d4 D定期盘存 Periodic inventory
8 ^% q Y5 O. v/ U永续盘存 Perpetual inventory
- c" g8 S4 R7 @$ d购货 Purchase / r, }7 |8 c4 r+ G* N+ L
购货折让和折扣 Purchase allowance and discounts ' I( u4 ~ x( E: e
存货盈余或短缺 Inventory overages and shortages f6 o( M C9 R
分批认定法 Specific identification
+ H7 q8 s2 H6 j9 v" T: O( _( K& ?/ V加权平均法 Weighted average
i( Y' e1 m8 G3 G先进先出法 First-in, first-out or FIFO
. K9 }+ v; ?4 s7 ?: [后进先出法 Lost-in, first-out or LIFO
+ {% q. Y, f0 S9 {; a# w9 V4 m移动平均法 Moving average 8 [. B/ [3 ~0 a5 J0 k7 Q# i
成本或市价孰低法 Lower of cost or market or LCM
, p6 ]* j% p+ u$ X s! _ c: ?市价 Market value ; f) l! R1 `2 I! p x
重置成本 Replacement cost
) S# t% U3 R% X4 q' K& V可变现净值 Net realizable value ) z3 Y# I' k7 k( U3 f& O- |- ~
上限 Upper limit 8 ]* g/ i* V7 G$ C
下限 Lower limit % v, F7 O. t$ n2 N# q3 Z
毛利法 Gross margin method
* j5 |' q1 J) f+ i" h8 b零售价格法 Retail method
0 x/ @, _# o4 T) O2 g1 x( {成本率 Cost ratio $ ~2 O* c1 G9 f6 J5 ~
8 d# w5 E5 T4 ~8 w) r------------------------------------------------------------2 T' A+ Y% T4 F4 B$ d9 F
（5）长期投资 + ` C4 j4 u* v' |
长期投资 Long-term investment
% V! b0 ^ L, U8 G' A s长期股票投资 Investment on stocks ( n0 H4 Z& D. l
长期债券投资 Investment on bonds ) U2 q$ w' L8 L
成本法 Cost method , J6 e8 m! ]5 |$ e/ f
权益法 Equity method
% K) @" [0 P1 D3 a/ F8 }合并法 Consolidation method
& T( [( r' r ^( C& X6 w9 e股利宣布日 Declaration date ( J4 T( F/ n! J' b! g9 F
股权登记日 Date of record
" c' ~6 P7 [. R$ D除息日 Ex-dividend date
) c; G, I4 F, |0 R9 \; X付息日 Payment date
( g' \! w: u9 b( C6 K0 Y9 e债券面值 Face value, Par value 1 H. D$ m- a+ s1 C/ P2 Y
债券折价 Discount on bonds
& H) N3 C( g5 F8 E债券溢价 Premium on bonds
, j& B* B$ Q8 ]' Y- r9 G, i票面利率 Contract interest rate, stated rate $ I/ i, L3 F3 F: B# ]$ y
市场利率 Market interest ratio, Effective rate
- {4 L. q. j, O; \+ c6 ~ A普通股 Common Stock
: G" d* }& F5 @. Z1 X, `$ p优先股 Preferred Stock : ^4 i: h: J: [+ G$ X4 l' v
现金股利 Cash dividends 5 \1 N% |3 q% Y
股票股利 Stock dividends ! m( ] K o X
清算股利 Liquidating dividends
4 i, t& {4 c& a: b( F6 @8 Q: s: n' k到期日 Maturity date
1 ?) Q4 Q* ?/ E. y$ i( O到期值 Maturity value # z/ \# X. W1 B2 Q5 C$ `$ ~$ n$ W0 {
直线摊销法 Straight-Line method of amortization
5 u' m Z! @0 Z8 k+ ]9 U& }2 h1 k! T实际利息摊销法 Effective-interest method of amortization+ u z& k" l' [! a
) v% P/ X) l4 }) W% k7 r( r# }$ c---------------------------------------------------------0 \; e! l9 ?/ G8 Q! ~
（6）固定资产 . |# T; _- n) k5 g
固定资产 Plant assets or Fixed assets , ^3 q _3 D& l& @* N9 q$ V
原值 Original value
) H+ `+ e9 j6 J: F9 a/ L预计使用年限 Expected useful life 8 E, u O% I* c( E' v: m$ a' M8 v4 d
预计残值 Estimated residual value 1 {- J" y6 n& Y
折旧费用 Depreciation expense * E/ d6 s) O, H4 [9 _4 r/ }
累计折旧 Accumulated depreciation
9 H3 a* I- R+ H- {* u; k$ A帐面价值 Carrying value
- U7 g' B4 }$ X1 n4 H* K# Y应提折旧成本 Depreciation cost + t/ k# w% P' s7 z) r' L& Z
净值 Net value
/ y$ r/ J0 G& n+ X8 |2 q% T在建工程 Construction-in-process ) t" e# `4 p* c) U
磨损 Wear and tear # ]; p2 v: W: I5 ^+ o+ i" J) N
过时 Obsolescence 3 }$ v5 A# S8 @7 f
直线法 Straight-line method (SL)
K6 N- r- ^6 X8 [7 s, x D) M工作量法 Units-of-production method (UOP) ' M# A/ x8 u+ H8 D. f3 H
加速折旧法 Accelerated depreciation method 5 f: ?0 ^. M I! G0 ?; \
双倍余额递减法 Double-declining balance method (DDB) . o4 o! F% r4 j1 F/ `" m
年数总和法 Sum-of-the-years-digits method (SYD) 3 v! ?, O3 x9 N* y6 n( E; ^
以旧换新 Trade in
% M* d. H4 K8 | }7 c/ D, ]8 P7 c h经营租赁 Operating lease
7 t+ Z: m, l8 _融资租赁 Capital lease
! h' ]8 Z" Y8 O- d$ h9 q廉价购买权 Bargain purchase option (BPO)
7 U' d: h5 h% X0 f4 a资产负债表外筹资 Off-balance-sheet financing
7 i; m6 K$ X6 l最低租赁付款额 Minimum lease payments8 j+ s' R5 N8 q7 B8 p' r& w
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（7）无形资产
, k; d1 a: n, X0 D% e# h无形资产 Intangible assets & q: f/ _& t, Q9 c, d* r, L
专利权 Patents # h# y" S: {* C }7 ?$ J
商标权 Trademarks, Trade names
1 ~7 q3 Y [3 M# y( x著作权 Copyrights 1 K, j$ D% ^# G( ~# |6 L
特许权或专营权 Franchises ; Y( g0 d' a9 H I
商誉 Goodwill
& t4 \: _( R0 q4 D1 ^% @9 y9 m6 F开办费 Organization cost
# N8 D$ I& c8 W Y5 s- k6 r/ s租赁权 Leasehold 4 Z$ b. \) ~, n8 ~
摊销 Amortization
' V9 _" P' B, }: m/ y5 R& y--------------------------------------------------------- \9 ]* Z' C" ^! r
（8）流动负债
! ?. w0 P3 p, ~! ~. E2 K/ u8 c负债 Liability
) T7 d# C8 R) R2 D( v% B# W- k流动负债 Current liability
7 i4 U- L F) A4 |. g应付帐款 Account payable ' `+ d1 k3 H+ k0 A" Q- s
应付票据 Notes payable
" Q: K/ K& d; P$ G贴现票据 Discount notes
5 p6 L* N* v" L' J长期负债一年内到期部分 Current maturities of long-term liabilities, t( t V6 r" O0 L! q' V! O* [" `
应付股利 Dividends payable
/ N/ A3 w: Z% Z3 k! G( g! W' Q预收收益 Prepayments by customers
& u( v" f N& E0 a, Q; y存入保证金 Refundable deposits
5 J a; y0 V% z+ ]8 t, U" l应付费用 Accrual expense
7 y2 A* n$ C7 t+ p增值税 value added tax
4 D, s9 k4 w [: i( ]; f3 M( E营业税 Business tax ' Y' `. L$ y, e# x4 R. g* W0 Q: P
应付所得税 Income tax payable
0 \# M1 I9 ?6 y9 f) U+ }/ U应付奖金 Bonuses payable
+ T9 L! O- n S+ _产品质量担保负债 Estimated liabilities under product warranties
: N5 Y, z$ z. Q. z, |赠品和兑换券 Premiums, coupons and trading stamps 0 ]# n W# K, M/ ]
或有事项 Contingency 0 v4 f: l _4 f' Z+ {; h, W
或有负债 Contingent 4 H0 ?2 F) {! l
或有损失 Loss contingencies 6 S9 B/ b1 o6 J$ X! c2 d ~
或有利得 Gain contingencies
& Z& I9 T, k" T- N3 M; ~永久性差异 Permanent difference ! _& E5 i* R1 U6 x+ t# j
时间性差异 Timing difference % c7 X( L: N, M7 s/ z5 J
应付税款法 Taxes payable method - f5 B. A8 v+ F
纳税影响会计法 Tax effect accounting method
7 A. y! k t7 Q递延所得税负债法 Deferred income tax liability method - g7 a: P7 e+ }2 Y1 p; L
# B4 Q+ R4 V" X1 r7 v( b, U
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) E0 Y \$ c/ @8 _% K* u（9）长期负债
* M- \6 w; B7 d: {长期负债 Long-term Liabilities
4 G- U3 }# W& n( m) I应付公司债券 Bonds payable / S8 V/ m5 o6 F- C5 |" N
有担保品的公司债券 Secured Bonds
- P/ S$ G0 z1 _( s. H2 @* }抵押公司债券 Mortgage Bonds ! q4 D& C7 N6 o$ C+ a
保证公司债券 Guaranteed Bonds & T2 ]( S7 J9 Y0 F7 X" v1 G5 Q
信用公司债券 Debenture Bonds - u: m t, v0 U' B( k0 m' i/ k, G
一次还本公司债券 Term Bonds - S% i: x/ w! w+ `# S1 U
分期还本公司债券 Serial Bonds 8 Y- @6 o0 J; p( t" s T% K
可转换公司债券 Convertible Bonds . B: w# U* o2 f. x
可赎回公司债券 Callable Bonds
' l2 e/ u9 Y+ ~3 B可要求公司债券 Redeemable Bonds
& W( |* R9 \0 x9 t: O/ p记名公司债券 Registered Bonds
8 w+ D" c8 J! I+ S无记名公司债券 Coupon Bonds
$ d* n Q$ }" W: H. \. G2 |普通公司债券 Ordinary Bonds / K& m- y" u3 E; n# b: Q
收益公司债券 Income Bonds ' g F3 }% G( @( S' ^
名义利率，票面利率 Nominal rate
6 _5 `' G4 t3 R j实际利率 Actual rate 1 e$ `# z1 H" m: `$ x4 L. u
有效利率 Effective rate W* y; ~- F& ]& ~. q& U8 i9 w
溢价 Premium ( z; K: n& s8 E8 p% o) j
折价 Discount 9 z4 `, r3 f, T$ f6 R1 S, F
面值 Par value
* z6 R. t% t' ~; O3 e直线法 Straight-line method : j* A5 O! A: q& ?
实际利率法 Effective interest method
' G- ~& U% u% x, o7 H到期直接偿付 Repayment at maturity
" @; n1 w2 b4 t) r提前偿付 Repayment at advance
4 S1 j) ]; z ~$ h; P- ^) I偿债基金 Sinking fund 4 L6 S# H, p1 n+ _
长期应付票据 Long-term notes payable
+ {( r; I, S Y: o抵押借款 Mortgage loan( t m* R7 F* K: r0 D1 ^ e
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! R# E' `6 s( S5 ?0 C, f（10）业主权益 9 G1 }, P _1 M8 B7 T p
权益 Equity 0 h* p3 n" A4 v7 W" }- u
业主权益 Owner's equity 7 [3 {3 D7 u& w2 y7 b9 H0 h
股东权益 Stockholder's equity 5 g. T* T c" T8 N8 _0 J( l/ J
投入资本 Contributed capital
# g m; S" x: d5 F缴入资本 Paid-in capital 6 S1 P7 I- W/ L
股本 Capital stock
2 r2 g" u: w% Q8 P# f资本公积 Capital surplus
% j+ ?' ~) D* z& W/ L M7 G留存收益 Retained earnings 2 R7 r0 Z2 R1 {: T
核定股本 Authorized capital stock 4 W& p! j& n+ L3 j( D' T
实收资本 Issued capital stock ! T H7 ]0 E! S+ r G" U+ o
发行在外股本 Outstanding capital stock 1 s7 l4 S0 V/ Y( ~! ]/ C; I2 M
库藏股 Treasury stock
" i5 x9 o% b9 f普通股 Common stock $ w0 z( @4 K, Q B$ d$ S8 j
优先股 Preferred stock
# C/ \/ q M9 w% ^/ A! g累积优先股 Cumulative preferred stock
0 r' U% t$ `! o) t. y* s& @非累积优先股 Noncumulative preferred stock ' S, l9 T! f% y5 v8 }3 O/ \# S
完全参加优先股 Fully participating preferred stock ; i4 D/ ^1 R7 _2 _; Q
部分参加优先股 Partially participating preferred stock % r7 j0 q5 h0 H! H x2 s* I
非部分参加优先股 Nonpartially participating preferred stock
* m! u: |1 f1 v1 M2 |+ n8 R现金发行 Issuance for cash - x+ Q5 V2 S& M8 g0 D3 t
非现金发行 Issuance for noncash consideration
/ m' `* i& q% t股票的合并发行 Lump-sum sales of stock
9 l/ U7 h' `& E0 h5 Y发行成本 Issuance cost # C1 p+ Y6 i; ^
成本法 Cost method # D' D6 R, X4 J3 |' W6 @
面值法 Par value method
# _ k6 J0 Z6 @" X捐赠资本 Donated capital ; I9 n" y, o* Q! D) C$ G7 L e2 t! t
盈余分配 Distribution of earnings $ W9 }) {4 N4 l( G: s5 Q5 B+ _
股利 Dividend
# }" I# C8 ^2 |/ v/ E8 o股利政策 Dividend policy
1 K/ H. D! f5 R0 s/ M) n4 i3 d宣布日 Date of declaration
( P, P. k8 B3 u/ T5 q% n" r股权登记日 Date of record 0 j* `% k3 ^. h( {( \- Y- e% H
除息日 Ex-dividend date 9 M! t, Y: n" U7 K# J9 W
股利支付日 Date of payment & X1 I4 [2 W- r, q
现金股利 Cash dividend
' l: n% `5 t7 R3 T w股票股利 Stock dividend 1 m( C2 y2 W3 H7 f( G" v+ V# R4 ~
拨款 appropriation
2 S& I$ F) o. {5 d------------------------------------------------------------
3 B; b3 T$ ~- _$ o$ l- X x, V$ c（11）财务报表 - z0 t; G/ b5 ~# ^( S% f% w
财务报表 Financial Statement ( n; g9 V" d% u0 K0 x
资产负债表 Balance Sheet ) E" F( g/ R3 `6 c/ p7 }
收益表 Income Statement
6 r. c5 u9 T: Z' Y% t+ G帐户式 Account form ( j6 K3 a/ Y8 Z U+ C9 J' q
报告式 Report form 9 v, Y4 J6 f. |- Q5 _3 u
编制（报表） Prepare
: q' v+ K1 p8 [3 B' q) u6 h工作底稿 Worksheet
2 L- [/ e% Z0 b' y多步式 Multi-step
; a! y& w) A, `3 |" O, G0 l4 u单步式 Single-step * y' R6 X! ?, _: k3 y; b8 g0 @0 ]
-----------------------------------------------------------
# f& A, P1 ^2 J" B3 N, n0 m* v（12）财务状况变动表
2 l7 Z; x; m$ f( H& z" c财务状况变动表中的现金基础 SCFP.Cash Basis " R( y4 {0 |+ U+ E; k, s* v" A( h# c
（现金流量表）
+ Y" [+ f; u" _/ ~4 a: ~) q财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
1 J+ ?* N% P- i) T（资金来源与运用表） ) W* M8 g4 m# D5 |/ G0 H
营运资金 Working Capital
! X" }3 K- \( z' e! k3 \全部资源概念 All-resources concept : ~* q- n+ c. e s
直接交换业务 Direct exchanges
2 L! n+ o7 g/ h B/ S正常营业活动 Normal operating activities
* Y! p2 `" `! k, s1 s6 Y1 w* M& I( a- t财务活动 Financing activities 0 z- I' V @0 n, `0 S/ ^
投资活动 Investing activities
* q- k" @ f1 H. d: o$ H-----------------------------------------------------------
9 E) S" M- p" T2 T, z5 u$ e（13）财务报表分析 ) n K5 s+ J/ ^& M. N
财务报表分析 Analysis of financial statements
. {4 ]. s* C- l6 D% ]比较财务报表 Comparative financial statements
8 Y; H* @6 {* A9 R1 A, l6 `趋势百分比 Trend percentage
$ m. ^. e$ |7 C2 u比率 Ratios 6 u4 e' h9 Q6 S( k$ T6 {0 P
普通股每股收益 Earnings per share of common stock
3 O0 N" z$ `3 |股利收益率 Dividend yield ratio
' i0 a7 ?1 i" c# J价益比 Price-earnings ratio ' M, }/ Q k) T8 B: F/ K
普通股每股帐面价值 Book value per share of common stock & W6 H1 E( x5 q5 C0 g
资本报酬率 Return on investment ( Z- I/ L9 e" r, S4 F" X: ^
总资产报酬率 Return on total asset 5 R6 Y& v3 {( u2 J. c8 s
债券收益率 Yield rate on bonds ( H: V! _9 Y$ k
已获利息倍数 Number of times interest earned
" {4 m) _# G- r8 Z& `债券比率 Debt ratio 4 ` K0 p- V' z: h
优先股收益率 Yield rate on preferred stock
! ]* N2 s+ I# m营运资本 Working Capital
c' s6 }! p0 E周转 Turnover ) k7 C: S- ]( X( _) w/ O. H
存货周转率 Inventory turnover
8 k4 ]" e2 t3 \6 w! ~应收帐款周转率 Accounts receivable turnover
# e6 o$ o# D( h, l* u% B流动比率 Current ratio
$ N4 R) A2 p9 Z; Q2 j7 B速动比率 Quick ratio
( B3 c, u" j/ @# q酸性试验比率 Acid test ratio
4 a$ {. G; q r! w: u( L! ~) _" L------------------------------------------------------------
& w. m7 p, D* @$ L* I: d/ |* ` g; }# P3 L4 K$ {3 ?; u
（14）合并财务报表
m; j8 A! O4 h- h* c+ D/ ^% A: }, s合并财务报表 Consolidated financial statements - X& |2 Z1 x7 j1 H
吸收合并 Merger
7 c) T9 B1 a; Z1 e3 @创立合并 Consolidation % g' k3 X; G! P6 x9 A/ A, h9 ?
控股公司 Parent company ' d( t; G$ m4 C# \8 X6 ]
附属公司 Subsidiary company . j n1 U; X$ L/ h3 L6 b$ ~6 R, R
少数股权 Minority interest
, U9 H8 n: ~* z8 q7 R权益联营合并 Pooling of interest 8 K x$ h$ S4 i4 ^, ^) c& }- ~
购买合并 Combination by purchase
# c5 H+ g r/ i权益法 Equity method / @/ F8 E+ D) |4 K- l4 o0 x8 U$ H
成本法 Cost method 5 x8 R- X8 ~/ ?# t1 L
9 m- Y5 y) Q4 Y& b- w; U* y------------------------------------------------------------
; u2 x! D" t0 h: X7 ~$ K9 r r（15）物价变动中的会计计量 : m; H0 Z7 C! T7 i
物价变动之会计 Price-level changes accounting
* J( {# p3 d) \& O0 H1 ^一般物价水平会计 General price-level accounting / Y1 u9 M% n, D B7 S4 f0 y
货币购买力会计 Purchasing-power accounting 8 U" N) [* U; ~ L) G3 y5 `
统一币值会计 Constant dollar accounting & i5 v0 y' t/ O9 E- n, [3 I
历史成本 Historical cost
7 \ R. e9 @- |( Y& \现行价值会计 Current value accounting - P4 x; N3 p* @5 t
现行成本 Current cost 4 w4 s/ a5 k( U+ W3 G' g. y
重置成本 Replacement cost ! D$ k2 ` q5 q. c( E" ^6 M- D
物价指数 Price-level index 1 w# l7 }% |' N9 G2 F
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' X: }$ c* H/ V" n
消费物价指数 Consumer price index (or CPI) 8 x: m& }2 h2 | S6 U2 y! ^2 s% R
批发物价指数 Wholesale price index
& S ?8 G5 a2 u" i货币性资产 Monetary assets
E- t E- d; N! H/ R) u- e- J货币性负债 Monetary liabilities
" |0 L; l, {, \! e货币购买力损益 Purchasing-power gains or losses
$ h$ Q3 ~0 A, c" ?( ?$ L资产持有损益 Holding gains or losses
5 \$ G7 D. A, a3 b未实现的资产持有损益 Unrealized holding gains or losses
5 ~: \! o; r- ?. Y1 |' F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
