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（1）会计与会计理论
8 p% {' j" G7 J( x- l) Z会计 accounting 2 }$ h5 L6 y5 L: f I ^3 B
决策人 Decision Maker
& E5 R' a+ n) F# A5 Z9 z投资人 Investor
# o/ e0 Y2 G3 [+ K1 }$ g. Y. _股东 Shareholder : T3 q, D5 P' M9 D6 M, @$ A
债权人 Creditor + R$ M7 ?0 o' e" n7 L% [
财务会计 Financial Accounting
- x& D0 Z" p" ]: w3 |! U; E6 G& l管理会计 Management Accounting 1 |$ g: }' `' c6 ]- X* N
成本会计 Cost Accounting 7 A6 Q* V) ?2 G% o1 W( L5 w5 z( c% A
私业会计 Private Accounting
- B g+ E% f+ W; _' z7 e公众会计 Public Accounting , h: z. I$ q, m, C4 \1 i# o
注册会计师 CPA Certified Public Accountant
( }5 H* g6 B3 d6 l国际会计准则委员会 IASC & W6 o( p1 u6 U: h
美国注册会计师协会 AICPA
2 J0 E8 c$ j! h. f财务会计准则委员会 FASB 8 O6 M4 Z1 X8 n& v& N9 L$ |# h
管理会计协会 IMA }1 ^ \% v7 }% q4 U0 E
美国会计学会 AAA
: f# d: e9 h7 n3 c9 y8 Q税务稽核署 IRS 5 `7 D: Z, c: o7 S
独资企业 Proprietorship
1 b# E+ o2 N' _; f& U2 T+ t合伙人企业 Partnership
; E8 Y% ^, X+ T w8 ^) m, O; v公司 Corporation 5 x) B* S! f0 j8 P# {: }5 O
会计目标 Accounting Objectives
! i0 j M. H' t) V会计假设 Accounting Assumptions
. W( _% z8 W7 N [6 o/ h6 W会计要素 Accounting Elements
7 _0 ]: n3 b3 l会计原则 Accounting Principles
3 `3 [: s2 {) d; S- i9 ~会计实务过程 Accounting Procedures |. e) w9 z3 Y+ p. j
财务报表 Financial Statements . U/ W. x0 e0 [8 j
财务分析Financial Analysis / U9 E' h+ Z% K2 ?8 }0 F
会计主体假设 Separate-entity Assumption
7 Q, Y2 p/ d% h N货币计量假设 Unit-of-measure Assumption - {* ~* }# }3 q# u7 U; S- y
持续经营假设 Continuity(Going-concern) Assumption & N S- K# V& X- x9 C2 J
会计分期假设 Time-period Assumption , i1 @) H4 i" H
资产 Asset
- e/ T& ~. g9 r4 v负债 Liability . E5 g7 q7 D0 s3 U
业主权益 Owner's Equity 8 }8 F2 g) u; ~) Z( B
收入 Revenue
% \2 U, b. ^. L1 U( S费用 Expense
1 k1 K1 x3 Q$ r" g. j! j3 u6 x4 M* X收益 Income $ v# ^3 J! r$ s4 t0 C$ t/ X
亏损 Loss
& I" u" e+ | D! C历史成本原则 Cost Principle
' r6 b" U6 J, ^, f! z2 Y收入实现原则 Revenue Principle 9 F+ j3 F. t' k$ D0 o. M" E/ C. B+ ^
配比原则 Matching Principle 4 h6 c( ~- m- h& Z2 Z
全面披露原则 Full-disclosure (Reporting) Principle , }6 g1 P8 X* @% K+ K" f
客观性原则 Objective Principle ( K6 W, A, O% `4 b W- D
一致性原则 Consistent Principle ( f6 c0 r$ s5 d' c0 T; w3 g
可比性原则 Comparability Principle : n1 M; ~% f2 y
重大性原则 Materiality Principle
: k; V0 l6 ?0 |- z+ |+ @8 F稳健性原则 Conservatism Principle
0 T7 |0 c1 x- \* E8 J权责发生制 Accrual Basis
5 _8 R4 ^9 A9 l3 e现金收付制 Cash Basis 5 _3 ^. d! V& j4 _$ `$ |$ q
财务报告 Financial Report
# H; B# z# ^, d+ x流动资产 Current assets
7 ^! T4 A! I. E" r; g! C流动负债 Current Liabilities 7 j- e+ S8 T* O
长期负债 Long-term Liabilities
9 w9 Q$ b* m4 Y! h# n$ ?& o投入资本 Contributed Capital
0 e& }% m) }4 l6 ?留存收益 Retained Earning
, ~( v2 Q5 y W0 H, _3 @$ f
* L; P J: ^% v0 F) {. X$ D------------------------------------------------------------
5 _! S8 e, ^7 B5 t（2）会计循环
, G8 J0 w& G9 m% @& M! q7 h会计循环 Accounting Procedure/Cycle
3 f& N+ l0 G8 O9 Q- x' A会计信息系统 Accounting information System ( g0 J# S1 j3 Y# T: g/ h
帐户 Ledger
$ p+ ?- r! l0 J( f会计科目 Account
/ H. y1 L- ?1 J* g: y2 ^7 ^: F: G; _会计分录 Journal entry
, s* N* w: Q3 x2 ]原始凭证 Source Document
, y& n0 _0 g( j4 t6 Z日记帐 Journal
) m" ^! I! W7 F% I! P H- Y( [总分类帐 General Ledger 2 U4 X( K6 c1 v5 ? U1 ~
明细分类帐 Subsidiary Ledger
# x+ c5 V- P I8 x( Z$ M7 j试算平衡 Trial Balance 2 I4 W0 l; e! |
现金收款日记帐 Cash receipt journal
0 A! a0 x5 L% X现金付款日记帐 Cash disbursements journal - s. o4 c( n" }, k4 h
销售日记帐 Sales Journal
3 _& X8 L7 L0 n1 V' _$ T购货日记帐 Purchase Journal & H& y g% z6 j8 ^% K( c6 c4 Q1 J
普通日记帐 General Journal * J: O2 O* }# E3 N$ ?9 m: h3 Z8 o6 t5 m
工作底稿 Worksheet , f0 p/ b* N3 E/ g& @$ Q, Z6 H+ u
调整分录 Adjusting entries ; @2 z; I( r, y% |# Z7 T& x4 s
结帐 Closing entries
1 [! S. V" E6 T' }8 J# k& L2 M- p) [
# k" _) g( s: j. R----------------------------------------------------------
) B B3 E! H3 x* n（3）现金与应收帐款 3 p" I, {9 {, \
现金 Cash + q F& ~5 l1 F
银行存款 Cash in bank 1 ]2 B) f* l. O# p
库存现金 Cash in hand 1 g( q# [: |' G a+ A% j
流动资产 Current assets
: W, R4 S% Z9 t3 m3 n( n4 E偿债基金 Sinking fund & u- ]9 d5 z. u! S4 P) W
定额备用金 Imprest petty cash 1 u' P$ H. w: \$ Z4 z
支票 Check(cheque) & H, w- V. B) g" x! ~* x# |
银行对帐单 Bank statement
8 ~! j( ~( L2 O" p( T# o银行存款调节表 Bank reconciliation statement - ~' B/ |6 H) f( O9 h
在途存款 Outstanding deposit
K( x+ _5 w! J3 G' I# M0 d; [在途支票 Outstanding check
* s; `8 [( y7 a7 M5 c应付凭单 Vouchers payable . t7 A7 L! L4 V3 a
应收帐款 Account receivable
4 e- C& X- K- N# u应收票据 Note receivable : Q0 [4 }6 G4 e" K6 ^
起运点交货价 F.O.B shipping point 3 b2 S1 _# {- k& l
目的地交货价 F.O.B destination point
' v8 d) U3 b. P% a0 {$ C商业折扣 Trade discount
0 V7 a2 {0 ]# e. x现金折扣 Cash discount
$ U4 u0 y' Q+ W) X) ^5 x9 R销售退回及折让 Sales return and allowance
5 y7 k7 T1 @! \2 ?, x, h/ z坏帐费用 Bad debt expense
* K" ~1 g7 N' n* {: D备抵法 Allowance method
: T7 V0 R# I6 @) z: o N备抵坏帐 Bad debt allowance
) E& ~( |7 i/ w+ p9 I" a" E损益表法 Income statement approach
3 O/ s3 _ A# M资产负债表法 Balance sheet approach
5 d- B% X, Q; @. L. g帐龄分析法 Aging analysis method
5 ^' _3 O r6 F0 M6 L直接冲销法 Direct write-off method
; r) E4 i$ @6 R" Y带息票据 Interest bearing note
9 _7 \5 S9 q3 W- A' ]不带息票据 Non-interest bearing note
' t7 z* K# v" z出票人 Maker 5 B4 e" u: ^8 F, c; x4 d0 f
受款人 Payee
. P5 W! k% ^ c8 P本金 Principal 3 \' I8 T! D T& ]
利息率 Interest rate
- _2 ~. s* n1 Y2 |8 b3 D2 J到期日 Maturity date / D" V* N& _5 f) ?, p0 M5 o6 _& f
本票 Promissory note % E% {; r+ V* h% o' ]
贴现 Discount ) P" ~) P/ J7 n- [
背书 Endorse " |. J% a: t5 K2 L, C3 |9 ^ j
拒付费 Protest fee : R) O X' Y! L8 A% e& D! J
9 q5 T7 N* ~( t/ N. }: U% R
------------------------------------------------------------0 d; q! m7 y" ~6 f" o
（4）存货
, ^5 k# V; l! ]存货 Inventory
7 @9 R" H( ]+ i; |商品存货 Merchandise inventory
4 G. i8 m* u( G7 f1 |1 i产成品存货 Finished goods inventory 9 |# c; P `& I' r# M
在产品存货 Work in process inventory . B9 \' ~, N4 p0 \
原材料存货 Raw materials inventory
( w8 U; k) Y+ J E) [6 z( Y5 K起运地离岸价格 F.O.B shipping point 1 L2 ^. ]% T& A" H* A
目的地抵岸价格 F.O.B destination 7 A: v. d% U& T! V
寄销 Consignment
! p! } J3 w1 c1 C寄销人 Consignor
5 A2 S T9 h' v6 K+ x" A9 ] u承销人 Consignee
4 U, Y O$ W! l' u& x6 @) d+ M6 N定期盘存 Periodic inventory
" s% T. D! ?% }6 b0 O3 Z; E永续盘存 Perpetual inventory0 ^) A& j" T+ e* z
购货 Purchase 6 T- Q5 Z8 \) v3 p& ?6 h
购货折让和折扣 Purchase allowance and discounts - M" ~) L# x- I# v& c- T4 o
存货盈余或短缺 Inventory overages and shortages 4 A; d4 k' Q/ V; Z
分批认定法 Specific identification
; T0 ~4 b7 F$ ]! Y9 P3 J加权平均法 Weighted average 9 e# I6 q; U% [8 A' B
先进先出法 First-in, first-out or FIFO
5 d1 D" w6 Y ?+ w* a% H; ]后进先出法 Lost-in, first-out or LIFO " p( k! I! A# n; {6 K
移动平均法 Moving average c, [. e+ p0 U; I9 u8 u, s/ M: A
成本或市价孰低法 Lower of cost or market or LCM
W; |: U9 c8 X1 h市价 Market value ) D9 H* e6 F6 b0 i
重置成本 Replacement cost ! B+ {5 u% x7 Y: W: r4 M
可变现净值 Net realizable value ' f$ g; H; T7 a% I$ n1 ^; w% V
上限 Upper limit
( l& D/ }( Q% V" _2 h H* z下限 Lower limit 4 |& l0 [8 u" _/ e& @* U6 Z
毛利法 Gross margin method
) m. y7 U7 X0 U' N# t: Z1 K$ J2 q! w6 c {零售价格法 Retail method
7 `* u' A8 T! z2 A; m成本率 Cost ratio + @# W. q& l- l' x% B+ V
A1 v) O+ t* b- x1 {------------------------------------------------------------
" d( K* q( c6 k3 j# L4 r（5）长期投资 6 _+ U! ]- D. |8 r# h4 n
长期投资 Long-term investment
7 e1 h9 [4 r" g; p6 m/ e长期股票投资 Investment on stocks
; B4 ]& G, T8 i( ~3 E& `) a5 R5 L长期债券投资 Investment on bonds ! t' r' Q/ O# i3 w% H
成本法 Cost method
4 A1 j9 O/ G4 j6 ~权益法 Equity method 9 h* O& E- Z) f7 y3 u# k8 |
合并法 Consolidation method ) |! _$ z2 U. G" |. V* h
股利宣布日 Declaration date
9 P! p; O! C: _; E: k1 t* F股权登记日 Date of record
' n9 q8 n' D" ~9 ] @除息日 Ex-dividend date
7 B# G O1 `5 T& w付息日 Payment date
# U) y' ]4 I0 I债券面值 Face value, Par value ( @& l( \" l( U% N. ~6 ?) ?
债券折价 Discount on bonds " K9 a# Y9 u/ |2 T
债券溢价 Premium on bonds ' ]) a, m1 D* _5 Y- |: w/ K, e; j
票面利率 Contract interest rate, stated rate - k3 \9 g- W4 [; b" F6 A; N" ~
市场利率 Market interest ratio, Effective rate
. [7 p+ y; I" `普通股 Common Stock ) d0 Q, Y- V) S- L t; \3 t
优先股 Preferred Stock G+ W% w4 w; m! s. p7 O
现金股利 Cash dividends
( p( Z, Y6 r- e2 f0 z股票股利 Stock dividends
6 D( h& d/ G! ~( K) K# _% S清算股利 Liquidating dividends
1 C: |% c/ l6 f, P' P$ t7 P到期日 Maturity date
! a# V/ R1 ?$ z- i8 ^6 s% [到期值 Maturity value
* \( g9 B4 O( i; T4 a直线摊销法 Straight-Line method of amortization : o, v1 }5 ]9 x( |: I# Q. O
实际利息摊销法 Effective-interest method of amortization
' h) b: {# F% S/ ]6 N, a+ e8 u4 [) e9 B- K' s- O( S6 E
---------------------------------------------------------0 L8 x! E, q* _
（6）固定资产 . b& q! w. B m, b3 N" T: x
固定资产 Plant assets or Fixed assets ( f; S7 ^) ?6 A$ C7 A7 ~- f* I9 @
原值 Original value
: r: _% }8 ^7 U5 M) w- i预计使用年限 Expected useful life
5 F# {1 K6 i% V/ w预计残值 Estimated residual value
6 O+ E) m Z/ d5 J4 a# P; W7 z& m折旧费用 Depreciation expense
+ C: X4 V/ K, t( A: p, n累计折旧 Accumulated depreciation
& N# @! G7 l) O帐面价值 Carrying value
* ^, N1 ]: i7 `7 U1 ~应提折旧成本 Depreciation cost ( N$ f# o2 X$ ^" R5 ]
净值 Net value
1 _% V+ W2 ]3 D2 p! P& t在建工程 Construction-in-process
1 X1 N- {+ u+ q: Y, G" `8 }磨损 Wear and tear
% c# n3 O+ B" {" _! M1 Z. z过时 Obsolescence
5 Z/ Z: n4 n9 F2 v4 D9 t直线法 Straight-line method (SL)
4 [4 B" m# T5 w, m工作量法 Units-of-production method (UOP)
5 D1 W/ f/ @: v! b _加速折旧法 Accelerated depreciation method
+ E( W. q" t( }+ T; Q% D双倍余额递减法 Double-declining balance method (DDB)
5 i& b4 @6 x/ x5 f& U( L年数总和法 Sum-of-the-years-digits method (SYD) " P' H, Q# I# I7 k1 L
以旧换新 Trade in 1 l. R- c7 j K, Y6 ~: E; Z% M. U
经营租赁 Operating lease
8 v; f; r0 W3 M2 i( @7 S8 `融资租赁 Capital lease 2 A- J& T M5 l) O/ h
廉价购买权 Bargain purchase option (BPO) 8 I/ y8 e) \) R( {" d
资产负债表外筹资 Off-balance-sheet financing " T+ x: S$ L0 g7 F& u; m/ I/ ~) ?
最低租赁付款额 Minimum lease payments
7 P6 V: `. L4 x. Q* R) r9 F7 \--------------------------------------------------------
: k z1 `3 J2 X- D* f（7）无形资产 ; \3 g. j2 ^9 `$ X! u' ]( k
无形资产 Intangible assets / t5 r2 r7 R' t, r* {
专利权 Patents - y) e7 t/ E' o: P5 u# L
商标权 Trademarks, Trade names
' q' w( j- t3 q& U8 x著作权 Copyrights . |, [" h& ]/ @2 l' Z
特许权或专营权 Franchises + U k3 _5 \- ^# l5 h9 y0 ]
商誉 Goodwill
) r3 }/ [. r- K% I0 e, Q开办费 Organization cost , K: R+ `: w$ p. K% G
租赁权 Leasehold
* _# w* n2 T! ?) R: `) ^, P V! P摊销 Amortization
) b' I) o0 y1 y--------------------------------------------------------+ @) W. M1 j2 O. j# o8 S3 R- }
（8）流动负债
1 _8 B% K$ S/ l0 S7 V' \+ |( s7 ]负债 Liability / j7 F4 _# Q( b+ _
流动负债 Current liability 3 N d( k+ S' d6 i7 O
应付帐款 Account payable # g; {* n0 _( P, o- b/ C2 l* C+ ^
应付票据 Notes payable + H' _% A. |2 D1 w
贴现票据 Discount notes
; `4 R1 k8 b( F- N9 i) v0 N! i% {长期负债一年内到期部分 Current maturities of long-term liabilities
6 L7 u) H4 @7 P- s" d* k应付股利 Dividends payable " M/ v% o) M& q% N% X4 t* Q9 b! x
预收收益 Prepayments by customers
( ]: d7 P- D2 H存入保证金 Refundable deposits
" y: ^1 }) E" h% k$ M" c应付费用 Accrual expense " z1 ^3 o6 U, ]; _5 ~: v, i1 Q
增值税 value added tax
* r* y) ]8 m) M0 A" L* ]" c营业税 Business tax
9 r/ p6 x2 U$ L. j/ P应付所得税 Income tax payable
1 i- _2 C! e9 m应付奖金 Bonuses payable 9 `6 V9 s2 @- v) S, o
产品质量担保负债 Estimated liabilities under product warranties ; s$ V8 A f' }
赠品和兑换券 Premiums, coupons and trading stamps
: J# S* U+ x o3 P* _或有事项 Contingency
& A) B, n0 `; B$ b或有负债 Contingent
* H* M! L, E @" K3 O或有损失 Loss contingencies
6 k* B. L6 y; R: j+ a或有利得 Gain contingencies 0 o& w4 |' w: G" O6 u6 m
永久性差异 Permanent difference & M& z7 _+ y( b( @6 E1 |' n% c( \ ^8 b
时间性差异 Timing difference ' X' f' s0 l7 } H
应付税款法 Taxes payable method
5 e( t# U; t5 o0 g# p纳税影响会计法 Tax effect accounting method
, c2 }* Q/ h8 d+ R0 Q递延所得税负债法 Deferred income tax liability method " {. @. y" g* V3 ]1 D7 o2 F! d
3 k" C5 ^, U5 j------------------------------------------------------------
* ]0 C* }7 p! e- |" P（9）长期负债
. q! |) U" f0 R+ B长期负债 Long-term Liabilities
9 \# h% d, z4 x8 Z' o6 s6 N! }应付公司债券 Bonds payable
, u8 n3 m J5 T) }! R有担保品的公司债券 Secured Bonds , b; K' t2 s7 V, ?" S! |; a; |9 ?
抵押公司债券 Mortgage Bonds
" J& ^+ @# I, q& W保证公司债券 Guaranteed Bonds
3 l- @; D: e9 H, m9 F- ?信用公司债券 Debenture Bonds % I* `: p% j) s: M9 H0 x
一次还本公司债券 Term Bonds / i0 ~' Y4 P g4 U& E ^
分期还本公司债券 Serial Bonds
# P' F' L1 ^5 g0 V' ?6 \8 @可转换公司债券 Convertible Bonds 0 s/ B& x: w6 `5 {; D) U& e
可赎回公司债券 Callable Bonds
8 ]* W" ~. ?! i8 u可要求公司债券 Redeemable Bonds 0 ]0 W" d- V/ _7 b! i6 ~
记名公司债券 Registered Bonds
! u! F: X- J+ {4 o0 K8 }' g' ^无记名公司债券 Coupon Bonds
9 L0 }4 b( K {/ n" D. G, A6 E普通公司债券 Ordinary Bonds
* y2 i$ W% [- d0 c3 ^2 m* D收益公司债券 Income Bonds
8 N$ U7 P! H( |" K- R. v5 U/ K名义利率，票面利率 Nominal rate
; p A% @9 t' A1 W |0 W/ I+ R实际利率 Actual rate
* h9 U: |- d/ B5 i( f有效利率 Effective rate ! f% Y: k6 i3 n* v0 \
溢价 Premium % \8 [3 @$ T* w7 e
折价 Discount
/ [' B" ]4 {, p) g/ _7 {面值 Par value @" D. P; c* S& H7 G* l. x
直线法 Straight-line method , c- u' w% ?/ b1 a% c* S
实际利率法 Effective interest method 7 r& a. Z& j" O: e6 I! q' t; H
到期直接偿付 Repayment at maturity 8 T: y E5 s9 i- I7 A
提前偿付 Repayment at advance 8 ^# K. ]# ^$ X7 H
偿债基金 Sinking fund
6 k' E; n5 P# P8 z6 U! M$ P/ I2 c长期应付票据 Long-term notes payable
4 U, |0 r, I1 W# F抵押借款 Mortgage loan
- H2 D7 e) V& }6 h--------------------------------------------------
l/ p. \; D! m（10）业主权益 , x1 T9 f- ^/ d& z' Y
权益 Equity
& k9 v5 w( V7 [& a业主权益 Owner's equity & |! m! x% s( [
股东权益 Stockholder's equity ! A- k2 j s+ S1 W% _: ?( V
投入资本 Contributed capital / l9 S" h* Z p$ N, H" }
缴入资本 Paid-in capital : U3 o' I- ?2 Y# l, X; |: ?
股本 Capital stock 4 U) O( |7 }( r4 s$ A$ H
资本公积 Capital surplus
; z# `$ M. V$ x1 ?* @留存收益 Retained earnings
4 B9 a/ ?2 c& o3 K" H- @- K5 Y核定股本 Authorized capital stock
6 }/ P4 n# K w' i+ ~9 Z实收资本 Issued capital stock 2 z9 m; G/ j; ?/ I) x4 z
发行在外股本 Outstanding capital stock
* O% _7 {' G. X# _) x: g库藏股 Treasury stock . \* G h3 k/ ~6 M* X
普通股 Common stock
! a1 b! Z3 E- c, T: H; q! j优先股 Preferred stock
6 ], c2 X1 Z1 [) Q* m2 ^; _/ ]累积优先股 Cumulative preferred stock % K4 s K8 X4 V% V; p- t
非累积优先股 Noncumulative preferred stock 7 ^" k, n' ?4 r
完全参加优先股 Fully participating preferred stock
: g, a) M8 A1 E部分参加优先股 Partially participating preferred stock
8 ` \# ^: h0 ]& F! v非部分参加优先股 Nonpartially participating preferred stock
* |: u) Z% k: `! @1 `, J现金发行 Issuance for cash
1 l1 w# D5 S- M+ A非现金发行 Issuance for noncash consideration # f) }' N# v \$ s4 Q) u
股票的合并发行 Lump-sum sales of stock
, t: ~/ S/ X( E+ P. o发行成本 Issuance cost 2 k6 q2 ^' t$ r8 A7 ^: C
成本法 Cost method 9 c8 `) W4 Z; Z
面值法 Par value method
0 X2 W5 l- c( \; B Z+ K捐赠资本 Donated capital " D R: r, L0 Q6 R% y9 X7 V
盈余分配 Distribution of earnings
* ~6 s9 Q. @/ C; Y0 b: `5 B& y) N股利 Dividend
4 w5 |# u$ A0 w/ g4 U% c0 u# @股利政策 Dividend policy . L7 r: m- Y n/ T% `7 X4 H: O6 B
宣布日 Date of declaration 3 L1 O$ `" I2 q1 q& f3 P: A" |
股权登记日 Date of record
# c/ \9 j# J; L. g1 a7 [% l* ]除息日 Ex-dividend date
- {2 r5 K( S8 o( P4 F) Y6 D, \0 Z股利支付日 Date of payment e1 i7 t4 |# m
现金股利 Cash dividend ) f5 \3 ?) u$ Z. ^: T
股票股利 Stock dividend & Y" J8 o6 I/ t0 k$ }
拨款 appropriation / p3 U, g# s4 l7 Q9 ?
------------------------------------------------------------4 F; E; r# m. G
（11）财务报表 6 ]( T4 u! e0 p2 A2 y3 H# A% f
财务报表 Financial Statement 5 U L4 x1 I/ n' V% z
资产负债表 Balance Sheet
4 `0 G3 M3 ]! f收益表 Income Statement
V3 ]0 R/ z/ B9 j) X# b# T0 c! n帐户式 Account form
0 Z/ v$ \. b% D报告式 Report form 5 U2 V! K3 r( s8 n! o6 T. I
编制（报表） Prepare
9 O2 y9 R" y. k' U; G8 i# x0 |, U工作底稿 Worksheet
9 t* M9 f& Y- v! d0 f多步式 Multi-step
' v7 x+ _, {3 [# J7 K, R单步式 Single-step 2 e5 a, P+ I/ [( N3 V! I
-----------------------------------------------------------. u( F) s0 u% n4 q! f, f' k
（12）财务状况变动表 / a- I4 f& O1 d% [2 U; {6 l
财务状况变动表中的现金基础 SCFP.Cash Basis " p1 N7 P/ N ^( S4 b- A& @
（现金流量表） 6 b" v/ A( S7 h( `6 g
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
+ p3 }0 G6 u4 l' v（资金来源与运用表） " g3 }0 J2 _1 F, s, {: `$ y
营运资金 Working Capital
9 e3 @* k5 @" r% J, H/ W全部资源概念 All-resources concept
V! ] Q' S+ R1 G直接交换业务 Direct exchanges
4 x. z0 a. J; x3 N5 v' d. c2 x正常营业活动 Normal operating activities
T& K# c: g7 H9 M1 K& B财务活动 Financing activities X9 E6 p m* u# l" N4 `; J
投资活动 Investing activities
- ]1 [3 m6 u2 q4 y-----------------------------------------------------------% F' b' J9 y' T. U
（13）财务报表分析
% A1 R/ k2 ]7 `% ?% n& Z/ H8 W财务报表分析 Analysis of financial statements
- Z1 N- L& t: P比较财务报表 Comparative financial statements % h) a7 n5 }5 X/ V% t! V6 P
趋势百分比 Trend percentage
: X _8 v6 \. P5 E比率 Ratios ' p2 L8 X- M& L- l: S* x* Q
普通股每股收益 Earnings per share of common stock / F' P4 r- h9 |2 M4 K7 p
股利收益率 Dividend yield ratio 8 Q8 F- h( @) @% c
价益比 Price-earnings ratio
8 |& A4 R! }+ ]: C( f普通股每股帐面价值 Book value per share of common stock ; \ h: \ m+ p, c; w# ?
资本报酬率 Return on investment 5 O: b5 o# Z2 W0 F) j7 }0 @" w
总资产报酬率 Return on total asset 2 \% `' Z" P: `( \5 X: P
债券收益率 Yield rate on bonds
9 f% }1 K: f9 Z& C已获利息倍数 Number of times interest earned
( _+ t) n/ g U. T# H债券比率 Debt ratio
' A8 G1 a( [& T4 P) [% I- ?优先股收益率 Yield rate on preferred stock
" K d! S2 H: R% e! ?# H& W- }营运资本 Working Capital 4 I9 J1 ^1 C0 q! h7 Z
周转 Turnover
1 o1 w6 f [$ Z' n存货周转率 Inventory turnover / K* a$ X S% d6 l" E! r
应收帐款周转率 Accounts receivable turnover
- D9 _- v( g2 B( y2 A7 y% l流动比率 Current ratio
( F9 C0 V9 {- l2 M( r0 g$ S6 S m速动比率 Quick ratio , Y- v4 T, Y$ V3 v& H# l
酸性试验比率 Acid test ratio
' H8 R$ L& A e( P4 Z5 ?! T2 Y------------------------------------------------------------ + @0 z9 H: l, r. o
9 |4 n1 o) A' D3 B0 D) c（14）合并财务报表 - y% Q: [9 Y" K8 e2 O
合并财务报表 Consolidated financial statements
6 t2 N7 C4 h4 z7 x, {9 U吸收合并 Merger . n1 }8 Q2 h8 @
创立合并 Consolidation 4 U R7 c. k* O; H& i, o
控股公司 Parent company
+ B2 h r @& x5 U! s2 f附属公司 Subsidiary company
8 }, U. C8 z9 F. ^2 E7 q少数股权 Minority interest
( O: \7 [% h: O: c; R0 R% |1 Q权益联营合并 Pooling of interest
' |" Z% Q5 c3 t购买合并 Combination by purchase 0 o- `6 k% Z1 _" h7 i
权益法 Equity method
6 w/ X4 p5 K5 _+ Y7 o; N& G成本法 Cost method ! j0 E/ ?. b+ @, z) F2 I
1 R' E& y) j) ?2 o; f3 W
------------------------------------------------------------
; U2 ~7 m7 ~' n8 e0 ^4 ]! F（15）物价变动中的会计计量
3 ]/ w. m2 K$ M物价变动之会计 Price-level changes accounting % f0 J, C1 x: k/ Y) b( u
一般物价水平会计 General price-level accounting
3 |) Q0 a. G4 f$ x t货币购买力会计 Purchasing-power accounting
5 n7 c0 ~" M% T8 m0 S1 J% \3 |, S+ f统一币值会计 Constant dollar accounting
" Q! S9 y2 T" o8 Z历史成本 Historical cost * T" k0 v- j9 Q
现行价值会计 Current value accounting
2 v: e5 v% p$ x& K现行成本 Current cost
; G7 u' l q6 l- e& o9 o重置成本 Replacement cost
O5 W3 s4 j1 H$ W4 q8 F物价指数 Price-level index # M" w7 E4 p" X: n* l) P e6 Y% c
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) $ |5 o/ }+ Z* g0 M$ f2 e2 \: T; Q
消费物价指数 Consumer price index (or CPI) " m1 x! l- n2 c* {3 k7 P/ Q [% l
批发物价指数 Wholesale price index + h! t1 \! ~; b
货币性资产 Monetary assets : q0 w3 E0 g9 f2 {# a) K
货币性负债 Monetary liabilities 4 ~. Q- ~% G1 }& z
货币购买力损益 Purchasing-power gains or losses 5 N1 s1 T8 N# s8 z
资产持有损益 Holding gains or losses , D8 H; V& _+ r2 `' p0 l4 G
未实现的资产持有损益 Unrealized holding gains or losses
! ]9 n0 h1 f6 i4 n4 q: {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
