 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 9 i+ ~& t3 c e
会计 accounting
2 R+ i5 ]' [4 k; N) m/ ^7 O决策人 Decision Maker * I b3 q, I; M0 M* r: h0 H
投资人 Investor * y3 U: D8 b# f2 T$ W
股东 Shareholder 5 ~1 O) h3 B* A. X: H1 t: D, T% J
债权人 Creditor & B" I$ y" Q4 N( Z
财务会计 Financial Accounting ( }/ f9 i: F4 F/ c' f5 V
管理会计 Management Accounting
8 X, _" L7 f# ^4 l成本会计 Cost Accounting * | r C5 R& e
私业会计 Private Accounting
5 D4 q& f8 C$ h6 F- O5 x公众会计 Public Accounting : y* y7 Y" k' N' k Z
注册会计师 CPA Certified Public Accountant # J/ K8 J" T. ^% ?
国际会计准则委员会 IASC / Y4 Z) k8 u" I# P- m
美国注册会计师协会 AICPA G& e# c' B6 ~! w" {2 z: q1 w
财务会计准则委员会 FASB " M' c8 [" f: T
管理会计协会 IMA
; G. `! x& w5 d! D6 w3 I- B- l' V% j美国会计学会 AAA ) M7 {) k. \; s2 b% w) ~4 a
税务稽核署 IRS : X4 [: i- V1 `; ]; g ?
独资企业 Proprietorship % x) `0 {& u% a) |8 U5 a
合伙人企业 Partnership
( n4 \' D& d. L f9 o* u8 y公司 Corporation ( b5 `( T" b Z' {$ Y
会计目标 Accounting Objectives
. L n' d: ~# k+ j5 A' w会计假设 Accounting Assumptions ' L) T1 G; K1 ]$ \# w
会计要素 Accounting Elements
# o0 c, p0 D4 ?5 n b! E+ Z会计原则 Accounting Principles " H9 [: h4 t! z/ c3 w8 I8 S/ A
会计实务过程 Accounting Procedures
9 V8 W; i, f( z' l财务报表 Financial Statements
6 w, p; e5 e( W! k- m财务分析Financial Analysis ! q# n# T' \' L% o" w) A; ^2 D6 q: L
会计主体假设 Separate-entity Assumption ! b/ {' U6 x& A- C
货币计量假设 Unit-of-measure Assumption 2 b- K& o1 X; y0 ?
持续经营假设 Continuity(Going-concern) Assumption - j; F+ b% k. ?( f
会计分期假设 Time-period Assumption 0 ^1 _+ c3 j4 d: N- o4 e
资产 Asset 5 P9 d' p' N! h1 f$ Q/ s
负债 Liability % q c: S2 m) l- h4 x* i; v
业主权益 Owner's Equity 4 ]; P* o, A3 h8 {% z7 p" {7 h/ V u' o
收入 Revenue $ C ^4 x/ f3 z7 V( H6 z; f2 o
费用 Expense ' d5 G" ~3 j9 j
收益 Income
: P9 U- ^/ Y( e2 O% c# }! H/ H亏损 Loss : k' Q1 [0 f. d/ U
历史成本原则 Cost Principle
& p' w* [/ N" g收入实现原则 Revenue Principle ; ^0 a& V; y9 P% M; I
配比原则 Matching Principle
. ~, U1 ^4 ^# ?* ^- |全面披露原则 Full-disclosure (Reporting) Principle
% H8 y7 \0 J# d" q) d" I客观性原则 Objective Principle , x l+ v. p$ J
一致性原则 Consistent Principle
3 V- P0 F9 ~1 y3 X可比性原则 Comparability Principle * m. i* I! B! F7 g
重大性原则 Materiality Principle* I J8 y$ E: b* Y, L' T
稳健性原则 Conservatism Principle
9 o! n0 j* U% f; T权责发生制 Accrual Basis
- Z# h$ A1 `) y现金收付制 Cash Basis 2 |4 k1 H9 b @& ~& e. I# i/ C
财务报告 Financial Report 8 x2 q. U. T3 `
流动资产 Current assets
) B9 e' w# G7 r3 @流动负债 Current Liabilities
3 }$ M% G# {$ k! c- i& c( [长期负债 Long-term Liabilities
8 Q. X+ a& ], b投入资本 Contributed Capital
) ?: @* t, H5 L' d" W8 _- h4 b留存收益 Retained Earning
9 f2 m7 I) s' z2 U, O' p# O f& l- D4 i7 ^6 x& R5 ]4 K- s$ n& C6 d
------------------------------------------------------------4 F/ m1 h# C3 ^4 i/ k' r4 X
（2）会计循环 & h1 [$ r, t; o" D! N; {( |7 S5 ~
会计循环 Accounting Procedure/Cycle
2 D6 \8 t' ^6 L* v会计信息系统 Accounting information System 9 Y: t4 l1 A' X/ P! e) g
帐户 Ledger
4 l: a4 q% [, z( I8 \, D会计科目 Account ; }/ G: n9 p4 ]+ v" M
会计分录 Journal entry . L; t9 k9 L$ d
原始凭证 Source Document
( n% \) S" N; v7 S& _( c/ t+ z7 N. ?8 U/ m日记帐 Journal " ]+ Y! |" a9 I1 N
总分类帐 General Ledger
; X; c2 \5 m! l( f f8 G! Z5 z2 Z明细分类帐 Subsidiary Ledger % H( b' |0 ^+ A4 }- Z3 k! q
试算平衡 Trial Balance
) D$ t' {7 F [5 Y. D, `现金收款日记帐 Cash receipt journal
3 P6 O3 j2 ^1 J2 ~现金付款日记帐 Cash disbursements journal & r- d; b$ a% b# D5 \
销售日记帐 Sales Journal
6 A6 I5 |9 o5 s. v购货日记帐 Purchase Journal 5 M8 }; P* F9 ?6 h' e
普通日记帐 General Journal
( A( e6 F& z# N ]: |$ H工作底稿 Worksheet + c5 ?6 k E- E5 Q
调整分录 Adjusting entries
; d3 Y: ]+ |. D* Y8 h4 ]$ I结帐 Closing entries ( i, C' q! s) M2 w5 y
$ q9 Z- H0 U$ N5 M7 \3 h3 i----------------------------------------------------------# `) O2 w1 U3 Q* E" X7 k9 G+ J
（3）现金与应收帐款
' K- C: I( y: j! \: ?# d! _现金 Cash
$ @. R% _4 o3 y! B& R3 _银行存款 Cash in bank - m+ `$ C8 a- a
库存现金 Cash in hand 9 W) h# ]! j9 l" g' T! A
流动资产 Current assets
) q' D5 z. Q9 T偿债基金 Sinking fund
- ]) `0 ^, d! n" X7 i定额备用金 Imprest petty cash $ p5 Y% C: R6 B! a
支票 Check(cheque) " l0 w' M6 L# ]5 S- z& M6 m
银行对帐单 Bank statement ! E, ^8 v5 v2 ^* s; ?
银行存款调节表 Bank reconciliation statement
6 x5 i' f$ s3 | w3 M% o在途存款 Outstanding deposit 5 P3 @: I' X G( X
在途支票 Outstanding check
* u" A0 k- U2 c- m* P4 k! K6 Z应付凭单 Vouchers payable
% a4 O2 n+ e* }3 E0 G6 h J应收帐款 Account receivable 5 }2 Y! o) O. M c: P3 o
应收票据 Note receivable
9 O; g5 }4 E" T, g) P起运点交货价 F.O.B shipping point 8 _& a4 H5 f" v4 ~7 X
目的地交货价 F.O.B destination point 8 L2 @6 i1 N$ x5 n _* ?2 ]
商业折扣 Trade discount
- x0 H: I6 O: Y7 Y2 E) c3 S现金折扣 Cash discount 4 G$ {( L% Y8 @0 R' h' \! d3 C
销售退回及折让 Sales return and allowance $ }. z! B" y" E e; m4 _5 c
坏帐费用 Bad debt expense
+ N& C, _. A% t3 _' o$ y" q备抵法 Allowance method 1 M Y: H# ]/ `7 s! _% Q9 h
备抵坏帐 Bad debt allowance : h6 b# m6 U3 s+ F2 W4 N- K
损益表法 Income statement approach
! a5 ?$ B8 D' `$ Q; N* C资产负债表法 Balance sheet approach
7 ~& D! T% W1 O3 M7 d帐龄分析法 Aging analysis method 7 s \9 G% J0 {( z/ T9 t
直接冲销法 Direct write-off method
" z) h! t$ g6 H& _# k! W. H带息票据 Interest bearing note
1 J! U, ?9 `9 N* ^0 R' G不带息票据 Non-interest bearing note
7 ^( w' f, T8 K出票人 Maker ) n' L( p! B" Q6 l, e
受款人 Payee
. ~8 @& E; ~: A- w9 H本金 Principal ; J! p/ }$ T7 L) J4 g2 {2 q( \" u
利息率 Interest rate
6 v- m; s, Y, j8 P2 I9 K- f, S到期日 Maturity date ! M& t) i. M5 g
本票 Promissory note
) P# Q, o$ s9 t3 n5 u贴现 Discount - {0 _$ E5 \! z, I0 m( _' W
背书 Endorse
8 e3 g5 Z; ]7 x) a% w1 [拒付费 Protest fee
- I9 q0 o2 \4 p& w/ V3 B
- b! D3 j" a5 M n------------------------------------------------------------
- P n7 t5 c6 m# N（4）存货 7 A. I. G N) | _
存货 Inventory
* R6 J, t* \! ^/ x& ?商品存货 Merchandise inventory
3 {) U* U1 N' e9 L( \8 m产成品存货 Finished goods inventory
( ~+ e, A/ G# H' u1 M在产品存货 Work in process inventory . d# N) P$ `/ _2 R8 Q' t4 O- B6 g& g
原材料存货 Raw materials inventory 6 f/ D( W4 N6 V# i7 g; N6 }
起运地离岸价格 F.O.B shipping point 5 m( T9 b, n. n" j
目的地抵岸价格 F.O.B destination 6 F( p1 Y6 \4 [- S
寄销 Consignment
+ L) S5 O9 E. l5 `3 N6 e寄销人 Consignor
% a1 X+ S p! p9 N/ n* l2 v" A& g) K承销人 Consignee n7 F/ X8 x* d$ X% h! i
定期盘存 Periodic inventory
# X/ E: p O6 r6 V1 k永续盘存 Perpetual inventory
& j* V F5 D8 F8 {购货 Purchase
^' G# c u, k& _/ L购货折让和折扣 Purchase allowance and discounts
z" g" t" P( g存货盈余或短缺 Inventory overages and shortages
6 J' S) {, q. v$ P" c分批认定法 Specific identification , X! k- U a y8 i0 {% W) b' b
加权平均法 Weighted average 5 Y* K2 a7 n2 [; U$ P% y
先进先出法 First-in, first-out or FIFO , h4 a; g [* w0 U; k
后进先出法 Lost-in, first-out or LIFO
- D2 |! w3 s) M# f移动平均法 Moving average / T/ p+ t4 z& m0 ~+ r7 k
成本或市价孰低法 Lower of cost or market or LCM 2 }5 N" n0 `1 \+ T* {) f& u5 z
市价 Market value " ?4 a0 C$ ]$ z+ L t
重置成本 Replacement cost
7 G0 W+ x7 L0 t( E" M4 ~* z5 j可变现净值 Net realizable value
; F/ f' `- c) F3 _' ]: q上限 Upper limit
3 z. ]* \$ ?4 ^8 M9 p下限 Lower limit 5 ]; Z; u g7 D) t( b! D
毛利法 Gross margin method 4 Q7 V- @1 g, ^) [7 o6 G) c8 A
零售价格法 Retail method , _ |* i# K1 h3 S4 T; t
成本率 Cost ratio % j8 ^1 `1 V- Y* j( D
" N# \ m( B( ?" W8 h* f" J3 W------------------------------------------------------------
: L' v3 ]" a2 f（5）长期投资 - D4 r* w& u; d# ^
长期投资 Long-term investment / J9 z& W0 Q6 H6 R: J+ U( h
长期股票投资 Investment on stocks ! c) b2 X# e3 d6 q* v1 V
长期债券投资 Investment on bonds
6 u; o; M9 O8 v* Y" O( f成本法 Cost method
$ [$ U+ H/ B2 w$ X9 f; R$ S权益法 Equity method
2 `% p" [8 B& m3 w) ~合并法 Consolidation method
7 I: s8 `6 J% s/ J5 j" [股利宣布日 Declaration date P8 D( y7 j$ @% B
股权登记日 Date of record 0 K2 p8 y9 w: ?' f6 a
除息日 Ex-dividend date 8 I# r9 }/ D; L& L5 v2 g
付息日 Payment date 5 i6 w; D3 O( ^7 P4 u* V$ a
债券面值 Face value, Par value 4 }1 y+ A7 A' @9 F: u+ a1 l+ y9 s/ ]
债券折价 Discount on bonds
- n1 g4 k7 n# U r( }; L2 J4 w; a$ T债券溢价 Premium on bonds
1 X1 [/ A) a6 J5 }: v票面利率 Contract interest rate, stated rate : r" E: n* N" o& I. u
市场利率 Market interest ratio, Effective rate 7 I Z* Z" P& W; _9 u2 p
普通股 Common Stock / m6 K# S6 r6 V, |
优先股 Preferred Stock
& N5 Q' q: `5 {$ E现金股利 Cash dividends + i3 V/ b0 x- @: z$ p2 T
股票股利 Stock dividends 8 D: t* o8 i# Z! O5 H% W- A6 `
清算股利 Liquidating dividends
; k2 f! ^7 J" h6 @ r* u* \到期日 Maturity date . v# [ h) G3 C, b5 g% k
到期值 Maturity value ) a1 l9 w% s, Z h% b0 ^( t/ h" K! U7 w7 U
直线摊销法 Straight-Line method of amortization % h. ?9 o" B9 B9 M
实际利息摊销法 Effective-interest method of amortization
: W7 |* n8 |" H7 t/ f3 i7 p. T, t: i5 Q9 _9 h3 j" f$ K% a
---------------------------------------------------------7 p9 K/ P/ T( R8 Z3 J
（6）固定资产
6 `. t6 l1 m( h6 I" w4 ]; R2 n固定资产 Plant assets or Fixed assets
. l7 q; I% T% r* P! n+ `3 k原值 Original value
4 e7 t O5 W( h% o7 O预计使用年限 Expected useful life % o) a s" H7 q: ^3 M% J
预计残值 Estimated residual value
& q1 z8 d3 ]: {" t. E% H6 {折旧费用 Depreciation expense
& B/ o9 Y) b- a& T! b- o6 V+ W; P累计折旧 Accumulated depreciation
) J& B* B7 D/ _/ C7 {9 A" Y帐面价值 Carrying value / D i* Z; c8 b( a) Z
应提折旧成本 Depreciation cost . S( M9 C/ S2 W& ~
净值 Net value 0 \5 T4 T5 T* x X% i! ?' n o
在建工程 Construction-in-process
; C+ B; F4 D- E7 H, A3 M磨损 Wear and tear 9 r9 G' m, R7 u2 }! l
过时 Obsolescence $ @0 F9 E4 k# G6 F) G6 G
直线法 Straight-line method (SL) " ]' @ a e( c" h, {* b& B
工作量法 Units-of-production method (UOP) ( h; P0 I3 [9 P
加速折旧法 Accelerated depreciation method ' ?) g; a7 ^- h6 f0 p
双倍余额递减法 Double-declining balance method (DDB) 5 v; ?$ `8 q1 i5 V( t* E6 y
年数总和法 Sum-of-the-years-digits method (SYD) 8 h) I `; E, c& E) h
以旧换新 Trade in * t4 C8 s- J9 p
经营租赁 Operating lease 0 k- f3 R" y3 L b* o
融资租赁 Capital lease ; v1 |( |* d+ n9 ~% k) B
廉价购买权 Bargain purchase option (BPO) + l" V, o: V7 f
资产负债表外筹资 Off-balance-sheet financing % F. C) ]: G( m0 t0 i2 n: l
最低租赁付款额 Minimum lease payments
0 i3 ]8 u. v- ? Y8 R9 T6 R--------------------------------------------------------: A; W+ U" \& G
（7）无形资产 ! g: u4 T0 m- j) ? Y
无形资产 Intangible assets ; A3 O8 ~# w: P$ K' p# }
专利权 Patents & J( n/ g3 h# ` S
商标权 Trademarks, Trade names
9 I* W$ x& \' ~, x. \% B著作权 Copyrights
( K* m7 A0 D$ F特许权或专营权 Franchises
, P6 D/ g. V7 X商誉 Goodwill
) M' q! Z9 @8 d1 I8 ~7 ^开办费 Organization cost
6 m9 x6 J0 F7 g, W( N$ e) P3 E F租赁权 Leasehold ) {$ z) L; V8 L+ ]$ A7 B
摊销 Amortization
( w2 P5 a# n+ K1 q; M--------------------------------------------------------
+ P: J( ]: }% _; D2 _（8）流动负债 6 C$ m P) y4 w. O( a
负债 Liability
/ T# s" u( |. F8 }) V) R' e流动负债 Current liability 6 j% R- T$ |% j8 {9 [$ c
应付帐款 Account payable
8 g' U( b" r$ U7 ^7 ]/ l应付票据 Notes payable
, C) f, e9 E5 S7 x0 @8 d贴现票据 Discount notes
( Y: K5 \1 x; |2 v4 e% z, q, B长期负债一年内到期部分 Current maturities of long-term liabilities- n8 h, J- t" |% i0 X
应付股利 Dividends payable 1 V8 o; @5 W# y4 _8 c" I" \- [
预收收益 Prepayments by customers
' h0 }, Q; O( X1 k% E, E' v存入保证金 Refundable deposits ' `+ o+ B2 x" ?) X2 b1 x/ p
应付费用 Accrual expense / [2 W1 F" j/ v; V
增值税 value added tax - Y& K: ^- |, J& Y
营业税 Business tax . h1 K' u) W- z" o- G9 ~
应付所得税 Income tax payable ) c( a" y$ Y. a( A+ @+ J5 T
应付奖金 Bonuses payable
% Y- w, @! q- [, ~& _- d产品质量担保负债 Estimated liabilities under product warranties + ?" B: o% g8 N
赠品和兑换券 Premiums, coupons and trading stamps K7 S$ G9 K& i% D
或有事项 Contingency
! {; q0 r- t" S+ z4 N% @或有负债 Contingent
+ R8 O" Y# o1 k或有损失 Loss contingencies
- s+ G- @: h4 d, b6 w W. q或有利得 Gain contingencies 7 z+ j, j% r( t. j j# u# B+ [
永久性差异 Permanent difference - t1 ?6 X5 e- t" `& v# i
时间性差异 Timing difference ) }5 H1 m" F0 E; O& T9 N/ B0 p
应付税款法 Taxes payable method
( D! T$ e! [. M纳税影响会计法 Tax effect accounting method
5 s' O% l o' Y6 g递延所得税负债法 Deferred income tax liability method
) | Y8 l d" ^: e8 \8 H7 t) g* w
: s& N2 u0 _! |6 M; |& J _/ g& e------------------------------------------------------------: O9 g. q( Y$ ^' x+ o7 m$ x( q* K8 a
（9）长期负债 " h: _3 J2 o& d I; [! _' O
长期负债 Long-term Liabilities 0 n6 {- S# I6 t+ e( o. x
应付公司债券 Bonds payable
; }, }# V. x: ]& C有担保品的公司债券 Secured Bonds $ w7 v2 y" M1 F& M; w; s @; T! r
抵押公司债券 Mortgage Bonds # w- [) Y4 p1 [! Q \+ k
保证公司债券 Guaranteed Bonds
% H5 Z: a7 y: d. B( X: T6 S信用公司债券 Debenture Bonds
' i. G5 L" r* l0 |一次还本公司债券 Term Bonds & ^0 E% x* L( m4 p- h+ l
分期还本公司债券 Serial Bonds
0 T& X" _" o& F3 `可转换公司债券 Convertible Bonds
, A4 S9 i" A2 u' v9 ^% h- q2 K可赎回公司债券 Callable Bonds & v: L. W2 V6 X! j3 l
可要求公司债券 Redeemable Bonds
$ @9 N5 z2 K- U; f) V记名公司债券 Registered Bonds
, ~0 ~' X6 G2 q R$ m无记名公司债券 Coupon Bonds & ~4 I0 z3 o/ X
普通公司债券 Ordinary Bonds 1 P* i' [! K8 j: d# C
收益公司债券 Income Bonds % x5 T+ J; T0 v
名义利率，票面利率 Nominal rate
- @* e5 A$ \( z4 h实际利率 Actual rate 0 R5 X5 K/ m. ^. z5 t* }! n
有效利率 Effective rate 9 f. O1 y: S* \; C
溢价 Premium
+ U$ e+ t2 P4 o$ I6 r" i9 O5 B折价 Discount
# R! A/ o" ]# D- ?- `2 T2 L面值 Par value
/ d4 V; c" X/ w6 R8 [0 b直线法 Straight-line method
7 e- P$ t. ^/ n( R2 |7 l. f9 {实际利率法 Effective interest method
9 `0 h% Q/ S! w到期直接偿付 Repayment at maturity ( D+ u" {/ T5 H0 F9 Z% @. V: L
提前偿付 Repayment at advance
\, N" W2 i$ r( {! V偿债基金 Sinking fund 3 M- q/ l) U- t' [
长期应付票据 Long-term notes payable
. L* K& p4 W' X/ H9 K抵押借款 Mortgage loan, a2 {( w! }. t4 U8 H( u! }
--------------------------------------------------
; L/ O( M* V7 K. ~2 z0 ~（10）业主权益 ( S/ }# G; w! N. H6 D) F) o5 S
权益 Equity 3 D; o/ g& t- P, e2 M( O
业主权益 Owner's equity x7 ~$ Z2 B, P* K
股东权益 Stockholder's equity
- k0 G% ?; s: G8 S+ ^投入资本 Contributed capital 2 O; |1 }1 |# a7 s4 L3 w
缴入资本 Paid-in capital
/ w7 ~/ Q' h/ d& x股本 Capital stock ' k+ v4 I+ o- I [7 o
资本公积 Capital surplus * {6 O$ @7 `% b8 `
留存收益 Retained earnings
- A$ W2 H3 @; `核定股本 Authorized capital stock
& H8 p; P3 p6 s+ G* e3 p实收资本 Issued capital stock
+ F3 x$ r( w, H1 \/ V发行在外股本 Outstanding capital stock 8 b7 x8 p" J. Y( `
库藏股 Treasury stock , G& A+ d% s/ D
普通股 Common stock
5 ~& G7 i, c7 _8 G0 b1 y优先股 Preferred stock
% l& ]; k v" C! X累积优先股 Cumulative preferred stock
: j8 g7 U% R' a非累积优先股 Noncumulative preferred stock . o, I0 V3 U$ [4 A) T
完全参加优先股 Fully participating preferred stock
! U* O2 M* T% p" E部分参加优先股 Partially participating preferred stock
' ]3 q- z; a p( L2 L非部分参加优先股 Nonpartially participating preferred stock $ n4 I: ~) `! N8 @
现金发行 Issuance for cash
- _2 a( ], I1 [非现金发行 Issuance for noncash consideration
$ I1 F3 F$ R, C+ f* i7 |股票的合并发行 Lump-sum sales of stock
/ G$ ~5 W' H0 E% [! C, q, `发行成本 Issuance cost
0 s- c; K/ F* g7 M) L成本法 Cost method
7 V j8 e; c$ }/ N0 s* `0 H面值法 Par value method 0 g( Z4 K- t$ {0 K7 Z
捐赠资本 Donated capital 8 U7 x# @ ]0 I) u
盈余分配 Distribution of earnings 6 l% _* J1 t& O5 a3 O
股利 Dividend 8 i _3 M: k, A# ^7 y0 Y
股利政策 Dividend policy # \( A! i/ I+ }- d8 }$ [; Q$ ?
宣布日 Date of declaration : x1 G+ S) g" f+ ]* H. M5 D6 u) P
股权登记日 Date of record
7 E5 Y6 @6 `/ @5 J! M+ U除息日 Ex-dividend date
" P8 e# |2 u+ Z" @" f6 F: B股利支付日 Date of payment 6 h* k: a' [3 p4 ?3 i* X8 C9 \# Y
现金股利 Cash dividend % q, |6 a; h& \$ ~% {. k
股票股利 Stock dividend - V. N/ s8 I& p! r5 D
拨款 appropriation % }, h" e. U# _' X& x
------------------------------------------------------------
; O. N; d0 t: }: b: I0 @, w（11）财务报表
' J# B+ ]2 H# L" B财务报表 Financial Statement / ]# f( R c; H7 `; M4 C3 c9 X
资产负债表 Balance Sheet
2 p L' M# V# m. K4 P8 R收益表 Income Statement 6 p/ Z4 \( v# N1 `: s* @
帐户式 Account form ) j, q6 b" y. T9 g) V: Y
报告式 Report form
. o2 {& M d- C4 C+ t编制（报表） Prepare / w' I% W+ } B; f% H
工作底稿 Worksheet
) e& ~+ K9 Q7 U5 j3 v. u f/ i多步式 Multi-step
# h% u' X9 K3 P5 y2 M# e9 y单步式 Single-step ( Z3 m: v( C9 N) l2 A' V
-----------------------------------------------------------! R! d/ W+ V( d& ^
（12）财务状况变动表 , J9 O5 ?/ l2 |) \* q
财务状况变动表中的现金基础 SCFP.Cash Basis / Q7 e: i, [9 W4 Q3 S/ u% [
（现金流量表）
, F4 S: L0 T% a# l" C% m7 ?# [* \$ q+ _% U财务状况变动表中的营运资金基础 SCFP.Working Capital Basis " e0 E- g* ?" j, N5 {) l3 v$ j
（资金来源与运用表） 4 W* j/ d' i+ n0 R* Z5 F+ w) \: m
营运资金 Working Capital
* n$ `* v0 E2 P5 E% v3 }& w全部资源概念 All-resources concept 8 { y: Q+ V. Q* E3 t. {# u# }0 g' \
直接交换业务 Direct exchanges o0 w# I# c$ d) g/ l
正常营业活动 Normal operating activities
7 A; C$ X& h; D9 W财务活动 Financing activities . w& i! k5 i/ B. R9 D
投资活动 Investing activities
2 x0 Y# {3 Y8 G5 y, J$ ]-----------------------------------------------------------$ ^2 W- c; o/ i- g
（13）财务报表分析
5 F! k+ ~) |! B) | f" T9 K财务报表分析 Analysis of financial statements
2 i) [# o( i4 R! p9 V比较财务报表 Comparative financial statements 9 E! e4 I# {3 M M
趋势百分比 Trend percentage
* a+ i, u6 U2 n( Y9 }* E7 Y0 B q比率 Ratios & o9 Q) d4 f& i# h
普通股每股收益 Earnings per share of common stock : X4 T" `2 D/ O- x
股利收益率 Dividend yield ratio 1 [# I7 y& |# Z) e; F2 {! B. [* ~
价益比 Price-earnings ratio
* S* s1 ^) {1 ?$ M" s: ~普通股每股帐面价值 Book value per share of common stock
( D; ]) m2 p) Q& c* f/ x资本报酬率 Return on investment
e0 |* B+ G; ?7 D4 \ a# L- \总资产报酬率 Return on total asset ) A/ z- g, P( f3 G% ~& k
债券收益率 Yield rate on bonds ; k# h' Q3 a. P) y0 B8 X3 q
已获利息倍数 Number of times interest earned / |, l$ j# i( X% v5 L
债券比率 Debt ratio 6 s! P; {- C( P
优先股收益率 Yield rate on preferred stock ! T* P! _, v; A9 a
营运资本 Working Capital 6 Y k$ {* L% o
周转 Turnover
9 O2 _! I2 V) I; X2 |/ F7 q+ d存货周转率 Inventory turnover
o! Q( w! J- D( B) O0 l, ]/ m应收帐款周转率 Accounts receivable turnover 0 f$ N! z- k7 B( ~
流动比率 Current ratio ) s% N, C, h9 s
速动比率 Quick ratio
8 Y2 h( N# M8 v2 Y4 K& N1 j2 ~酸性试验比率 Acid test ratio8 J) y8 W' U" i8 z+ u0 K- F. \
------------------------------------------------------------
( Q) A2 R w# j8 h
6 y: [1 y I) f+ L+ ^9 Y* H" |+ Z6 B& M（14）合并财务报表
2 A: |! [( {$ U+ T0 W# Z合并财务报表 Consolidated financial statements
& y/ Q/ L ?( y: j- ^' B* q0 P' Y# }吸收合并 Merger 0 ]1 {0 `- p5 Y' ^
创立合并 Consolidation 4 \& L) a; C# s7 _ T# F! [8 _
控股公司 Parent company
5 u4 U& M6 U/ x( K6 U1 n: x. O0 H附属公司 Subsidiary company
1 j+ O! S! H0 A: a: `( h% O1 H; j少数股权 Minority interest # C8 _. g# f( ^9 O- H
权益联营合并 Pooling of interest 6 i3 p! O9 j0 J7 q. n N- c+ U
购买合并 Combination by purchase f/ a; c+ O9 Q# M6 k
权益法 Equity method ; }4 O& F& J8 C9 }' ~8 u5 |) {
成本法 Cost method - h1 @9 {0 ]% Y6 K
& {+ n$ C- t! K7 \------------------------------------------------------------
2 v( a; Z1 r+ E/ h) L/ h# U& f（15）物价变动中的会计计量
+ a8 P+ | D( T4 H物价变动之会计 Price-level changes accounting 5 [7 d& o) D6 q7 d2 K$ Z) d6 Q* |
一般物价水平会计 General price-level accounting . w/ \3 c0 }( E6 H" R2 T8 P! P
货币购买力会计 Purchasing-power accounting
! B* D5 r( l; m统一币值会计 Constant dollar accounting
- C! s8 x/ k3 b5 e历史成本 Historical cost
# Z4 M3 G# j9 x e4 d; B( v现行价值会计 Current value accounting
a# i: y- s; I, q现行成本 Current cost
5 J7 K7 I' u1 q8 a: z5 h重置成本 Replacement cost : |1 `1 Q$ H: _) S: ^0 Y; {
物价指数 Price-level index / Q( v( o# y9 {
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) * a# r' Y( J$ z. [. q! }
消费物价指数 Consumer price index (or CPI) 4 y% h0 M, Z" }: @" \
批发物价指数 Wholesale price index
9 Q2 C9 P- o6 v" z8 k4 [1 Z货币性资产 Monetary assets . p4 `- u: x5 t: d6 j4 V$ z! G
货币性负债 Monetary liabilities ! X/ u+ G( Q! b! b5 B/ M
货币购买力损益 Purchasing-power gains or losses $ f' C% i! w4 r6 l) V8 Y+ D
资产持有损益 Holding gains or losses ( h, m7 O1 n1 y* Z% s( v* F
未实现的资产持有损益 Unrealized holding gains or losses
0 @: R; F+ M0 F0 M' m9 `4 s' x现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
