 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
5 K' H+ G& E. P# U1 b* u会计 accounting 2 O% y6 y- W& \/ L) O4 E7 ~
决策人 Decision Maker
6 x9 e3 p' g5 e1 n L4 o2 I8 I投资人 Investor
# i4 I2 `- V d2 P股东 Shareholder
5 v9 ^' `- M1 u债权人 Creditor # y' `1 O2 }. `7 k
财务会计 Financial Accounting 1 l: K- M7 \4 V+ ~* a( R( O! I
管理会计 Management Accounting 1 G7 W2 e8 d1 ]3 }, `- X
成本会计 Cost Accounting 7 a7 M, l/ s) \4 ]" k
私业会计 Private Accounting : s' Y4 Q1 E, B' g7 M7 W$ Y
公众会计 Public Accounting 0 Q y/ ?& c1 B* H
注册会计师 CPA Certified Public Accountant ) O. I) ^- `/ [+ x
国际会计准则委员会 IASC # T) R. H0 }# V) p0 q5 I
美国注册会计师协会 AICPA ) z, r3 ^2 N! m9 J
财务会计准则委员会 FASB
% f) i5 t/ T2 a管理会计协会 IMA
$ Z" q6 l O4 J% j9 x2 Y2 \美国会计学会 AAA
0 r0 l* K4 ^6 x6 w6 K# F2 Q税务稽核署 IRS % M. w3 I+ i4 Z/ F0 [. g% r
独资企业 Proprietorship + W3 }7 h G* M* q& `
合伙人企业 Partnership
4 x' j1 e% F; l+ m8 F公司 Corporation
! e" E9 p$ \ I! _+ N; y/ H会计目标 Accounting Objectives
( J6 Q/ g1 M8 l; ]8 K5 P& c/ O会计假设 Accounting Assumptions
! v5 a. J6 d. }5 y3 A2 X会计要素 Accounting Elements , o4 c0 T8 O. c
会计原则 Accounting Principles ; q- u+ x# L9 j; @
会计实务过程 Accounting Procedures : w, k# O# ]. s1 M4 F( I
财务报表 Financial Statements 9 P2 ~3 O" C: Q9 O5 M
财务分析Financial Analysis 2 h! L* ]" O: q) W6 k
会计主体假设 Separate-entity Assumption
1 C% r) r" K7 c- t$ p ]0 }货币计量假设 Unit-of-measure Assumption
* w( H) c9 j0 `& E6 e持续经营假设 Continuity(Going-concern) Assumption
5 W0 h9 D) _7 i/ n; B会计分期假设 Time-period Assumption
' q$ V/ M$ w7 n6 \! r* l$ P资产 Asset
/ p2 R$ k" v' }负债 Liability 8 d& M( b( o0 q9 ~
业主权益 Owner's Equity 2 v' S0 e0 P) ^, U
收入 Revenue
1 A2 o/ \# ]2 s# T9 W9 [: ^! Y费用 Expense
2 g% T/ p) t0 O/ L' i4 c {收益 Income 4 F9 j' ^: e7 x% H/ l) u
亏损 Loss ' e8 b! j" T% `- T s
历史成本原则 Cost Principle ; K9 N5 y. t k2 I, n- u' _7 L
收入实现原则 Revenue Principle * a/ Y9 `" R9 Y; {: g2 c7 M3 X1 S
配比原则 Matching Principle
1 _$ L0 o$ W/ c0 s全面披露原则 Full-disclosure (Reporting) Principle
# }! S4 N8 w) o客观性原则 Objective Principle 2 q+ R1 i2 S% z2 F7 y3 y) a, N! R
一致性原则 Consistent Principle
) S' w# W1 |( p2 Z% p( r) C可比性原则 Comparability Principle
( E& a+ y& ~$ L# \( e重大性原则 Materiality Principle1 h6 o, I: G2 f( e& e2 l
稳健性原则 Conservatism Principle 8 u$ |# B' E- s
权责发生制 Accrual Basis " d) {8 `- P- L5 R* }
现金收付制 Cash Basis
" F( R0 w# f, _, \财务报告 Financial Report 9 |! W3 q/ @! q2 r
流动资产 Current assets 8 k2 D+ `( s( Z' s5 U
流动负债 Current Liabilities ) d& C4 Y0 N7 k* [& A- u4 L
长期负债 Long-term Liabilities 5 k4 i+ r+ u/ v" _# p- {) r
投入资本 Contributed Capital 0 a. W1 |# n& d! i6 z" h
留存收益 Retained Earning
& ?. u. a+ {0 W7 B
1 O% q$ b2 p: G& p! ^------------------------------------------------------------: ^2 D7 M1 z/ X2 _
（2）会计循环
: R5 W: S! P: g4 |$ J会计循环 Accounting Procedure/Cycle
) l) M- k0 i) P2 Z5 m N" c会计信息系统 Accounting information System ' _: c) b" N8 I
帐户 Ledger
e Q+ _$ C/ y, n6 Y会计科目 Account " E D/ K/ `% M6 \, y; U \
会计分录 Journal entry
5 R, o. e1 G l原始凭证 Source Document 5 k! M( e* ]# z
日记帐 Journal
! _8 L! Q) e( ?; c2 R" P4 y% \" R总分类帐 General Ledger ) |8 c* j1 C* R$ {: s+ y; a
明细分类帐 Subsidiary Ledger
3 ~8 E8 x6 A; I* |% r7 F试算平衡 Trial Balance
9 W6 Q) V5 h0 N# s x2 \现金收款日记帐 Cash receipt journal ! a' k k" \, F+ Z, S( J0 p
现金付款日记帐 Cash disbursements journal % r, ?0 c) |0 t! X& e7 M; v
销售日记帐 Sales Journal $ V$ G9 o3 e1 P" d
购货日记帐 Purchase Journal 5 k7 d, u3 p/ @+ K
普通日记帐 General Journal
' ]& f) p/ I5 l. ^3 z工作底稿 Worksheet
/ K' i, H- W1 ?! G3 ?调整分录 Adjusting entries
$ B6 R1 P* B3 r1 h5 [) N% Y D结帐 Closing entries % j! G% e! b# W
9 M! G* q- J/ w9 h7 N+ F% \0 H----------------------------------------------------------$ Y. t8 I- |8 x5 m
（3）现金与应收帐款
1 s; O! S2 n( W3 V5 D现金 Cash
, J1 p3 r4 g; a. X: j+ _银行存款 Cash in bank D: P8 s1 H) u# s2 E A
库存现金 Cash in hand 6 v0 @+ u0 @5 }# p, Q0 U6 ^
流动资产 Current assets ' Q: D) r3 r- C8 E0 o
偿债基金 Sinking fund
$ S, h3 y( _) A3 u9 v定额备用金 Imprest petty cash + }9 y" F8 U2 S8 R+ u) _# A
支票 Check(cheque) : T. }$ I0 [) o' P
银行对帐单 Bank statement + l+ Z/ `- g2 R$ r* f! \
银行存款调节表 Bank reconciliation statement
k9 B( [- d. y) ?) A在途存款 Outstanding deposit 2 S$ |. R3 }- E* g
在途支票 Outstanding check ) p" Z: {0 s6 Z5 c" `3 ^8 w
应付凭单 Vouchers payable
* \' `( }$ ~: K" \$ z应收帐款 Account receivable
/ X) A0 G& I6 f- [- s: J$ I4 h应收票据 Note receivable
6 P# s+ K, H" r2 ^0 F4 E起运点交货价 F.O.B shipping point * \! x5 g+ W% X7 y
目的地交货价 F.O.B destination point
* y2 [, p% S# ~, I8 R商业折扣 Trade discount
( b! ?6 ]; P( }1 @) |9 \& U现金折扣 Cash discount # {- C2 c, p6 G' v+ d6 \1 ]' g
销售退回及折让 Sales return and allowance ! t5 n" o, ^* ]! Z& C/ ^
坏帐费用 Bad debt expense $ y7 N1 A- e- T
备抵法 Allowance method " l0 A7 V+ i$ V8 r
备抵坏帐 Bad debt allowance
: @7 l1 b1 v. G7 J, [6 U; F: n损益表法 Income statement approach
2 ?3 s% \" ~, i* W! R资产负债表法 Balance sheet approach
" a: \ X! x3 m- i1 P6 X2 s2 T2 |帐龄分析法 Aging analysis method
4 u0 ?% b1 Q% ~: x( g, J, r直接冲销法 Direct write-off method
4 H- b( m1 _* N+ l, ^* J带息票据 Interest bearing note 6 Z0 B& g: k0 j2 h# k
不带息票据 Non-interest bearing note
* A9 a" e! H0 l出票人 Maker # K/ [: I5 |6 i% B; p2 Z4 a# T0 g& {
受款人 Payee
( J; n: i5 U& `* o8 {, L# t本金 Principal 5 z( Y8 z* |( K: q0 o, u/ x) Z: _
利息率 Interest rate
% m% `# a. r' \* C到期日 Maturity date 6 ]8 K: {$ a5 {+ J3 x1 J
本票 Promissory note ; Z" _% r4 V, c j) }) V1 u; m% a8 ^
贴现 Discount ! e# m' [2 m" }" J; a
背书 Endorse
( N: { f0 g9 ]/ e j4 w拒付费 Protest fee
+ d) \. V! ?1 \, e2 a2 D
- [1 {- I$ F, M- }8 B9 T------------------------------------------------------------
$ c2 h _. l S8 U0 T4 M( S（4）存货 & c/ i# {+ T& ~$ j( t
存货 Inventory : N* u# |+ r/ ~; f% v
商品存货 Merchandise inventory
6 r& u" k. S0 x/ v产成品存货 Finished goods inventory
/ H( Y5 @' |$ g- m* h; `) _! S在产品存货 Work in process inventory
/ L) W& W" { ]原材料存货 Raw materials inventory
/ B. E `! ]- T1 D: ^起运地离岸价格 F.O.B shipping point
+ Q) W# @' S/ b6 f# Q' h目的地抵岸价格 F.O.B destination . ?* K3 L7 @$ w# L! j( J
寄销 Consignment 1 F- j8 ~- R" G% c* m3 `
寄销人 Consignor
" ~! a1 U8 A: A z. O. A& d承销人 Consignee : U4 r( J& x- F3 K
定期盘存 Periodic inventory ) E9 ^) O O y! A2 P2 r8 E
永续盘存 Perpetual inventory/ `2 y1 v4 G% X% f) N7 J- r4 o3 o: A
购货 Purchase
; {& b0 j$ c% R4 D1 K% t购货折让和折扣 Purchase allowance and discounts
4 |5 \" n: s2 B) }2 C! Y* T存货盈余或短缺 Inventory overages and shortages
& U8 x1 S- c; u0 |$ @( s9 i0 U! P分批认定法 Specific identification
8 z& `, A3 w& C, I加权平均法 Weighted average
/ a7 T; s0 L% q# U/ J9 h先进先出法 First-in, first-out or FIFO , ]7 T- I' w' y( l
后进先出法 Lost-in, first-out or LIFO % E! v) h8 Y& m2 L4 b4 W
移动平均法 Moving average / w: A( \% Q7 |* p4 f
成本或市价孰低法 Lower of cost or market or LCM
6 t T) W& I3 [: z. A市价 Market value 4 A# X3 j9 e5 m! p# c9 \- x( R0 z
重置成本 Replacement cost d( v- @. S `" B
可变现净值 Net realizable value
( _4 C+ O0 C5 O2 G d8 f5 @上限 Upper limit
4 ~( R2 E# B4 _, F下限 Lower limit 6 N# g3 R! q: n
毛利法 Gross margin method
$ Q2 _7 ^" K: z2 d1 t2 n+ ]7 u! C C零售价格法 Retail method , s: ?; C# B; F0 ~3 _* q
成本率 Cost ratio
+ P; L8 Q. f: u- L% u/ I T Z6 p! ]! @9 K6 U- a% ? [6 C
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（5）长期投资
0 k' K7 x+ B: N4 y长期投资 Long-term investment 6 r0 L, g$ D6 _0 Q) t; c0 G# G2 z) r
长期股票投资 Investment on stocks
' S5 p; r; V& d* _) y7 d长期债券投资 Investment on bonds
' Y) @: {& l6 W+ a0 V( W6 \成本法 Cost method ; I7 [3 ~8 N3 j$ o3 j
权益法 Equity method
9 l: W' @# D) X6 }7 s合并法 Consolidation method
3 F4 A9 m- h- J$ @) d! M7 f股利宣布日 Declaration date
7 k5 P' O7 E& Q; b# z) D+ e股权登记日 Date of record - m5 Q3 F0 K: D6 P
除息日 Ex-dividend date
' H- i7 b$ L5 `; s/ I7 f付息日 Payment date
4 N# y+ [+ M& U B: U- S# [( J2 ]9 R债券面值 Face value, Par value - d" e$ f0 P9 \9 M& h
债券折价 Discount on bonds
# \: C: O% ~ d7 ]5 r债券溢价 Premium on bonds 8 o* f. P; m5 e4 I5 u
票面利率 Contract interest rate, stated rate
+ d1 [# Q- W5 F市场利率 Market interest ratio, Effective rate
8 u# c5 h* P0 G0 a1 |普通股 Common Stock
5 G$ v4 b& n9 s% V5 Q优先股 Preferred Stock 6 _' q8 I& w/ i% F9 F: _5 `, f+ h
现金股利 Cash dividends
- @) D) R* G+ X8 s股票股利 Stock dividends / U' S; h4 B2 o1 U8 p G" u' q. g
清算股利 Liquidating dividends 6 ?% ?" E L" O
到期日 Maturity date " P! p- r6 y- |) J; q/ ~& R
到期值 Maturity value 9 m2 e+ S, m! P
直线摊销法 Straight-Line method of amortization s7 I9 p$ K- b- r: r
实际利息摊销法 Effective-interest method of amortization- k8 r- H3 }1 d) u
4 m5 Y1 j1 w- t---------------------------------------------------------% n8 K& S, K% L' {8 L! K0 i
（6）固定资产
1 I5 ?$ g" b2 X% b9 u固定资产 Plant assets or Fixed assets % \* Q, [: L9 K( q
原值 Original value
( ?) q; Y5 {2 W1 u' {' F, `; U预计使用年限 Expected useful life ( f( V* l6 f3 {! @9 F$ n) Q
预计残值 Estimated residual value
. n( @ Z9 l# _ s3 t" [3 \6 L折旧费用 Depreciation expense 0 q1 x m/ T+ c; o& @& \
累计折旧 Accumulated depreciation . q. \+ _( l) D+ P# `
帐面价值 Carrying value * v) o P2 O2 Y' L& o4 O
应提折旧成本 Depreciation cost / a& Q. O. N8 Z6 p4 o2 K
净值 Net value
4 S# F6 ]6 P; y! G+ g" k9 z" w在建工程 Construction-in-process
7 ~# u+ |% g, ?" p/ V磨损 Wear and tear
3 z* f0 G" e" M4 H0 p" X过时 Obsolescence
* f) S0 h. u( c) l$ O H+ x直线法 Straight-line method (SL)
4 _5 p ~- t# v% t% B2 S工作量法 Units-of-production method (UOP)
( \. m" j0 e1 }0 A加速折旧法 Accelerated depreciation method 1 N5 Z* d8 V7 i/ A, s& s# `4 m
双倍余额递减法 Double-declining balance method (DDB) ) @% I. V3 M4 f; s5 Q
年数总和法 Sum-of-the-years-digits method (SYD) % e2 x! K8 g1 G1 z# W3 O. k) E
以旧换新 Trade in 8 j6 Y* V1 g4 H- p1 b
经营租赁 Operating lease
" R* H' g4 H- j融资租赁 Capital lease
$ N: ?8 k& W! E2 `+ {) f2 ^5 {- s廉价购买权 Bargain purchase option (BPO)
5 M4 `. [" \9 P资产负债表外筹资 Off-balance-sheet financing : `) @7 }$ L$ a7 }2 M0 A3 w
最低租赁付款额 Minimum lease payments# c7 Y2 Z4 \, V+ z, a8 E! @3 w
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' r- ]; `9 ?' z, ~7 c% j. l（7）无形资产
/ X$ k' Y, X3 F$ f无形资产 Intangible assets . K ~* C" v: m7 i, n
专利权 Patents
; E0 p6 I. W( H, k. M商标权 Trademarks, Trade names
3 z4 w4 v- F9 o4 `- C著作权 Copyrights
( B) R# I% n& X. D特许权或专营权 Franchises ( `6 _3 q8 b+ Q* n. O3 R( U
商誉 Goodwill
- J# U6 y7 s- W3 m开办费 Organization cost
' G+ G, w# M& @0 q租赁权 Leasehold
! Z0 p" c. V3 s' K' x& I摊销 Amortization : \8 L( I/ ?: i7 v9 i0 i
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! ^6 m8 h+ S! c$ E（8）流动负债
$ X) y( ?5 \ x0 {- O6 G负债 Liability
& A6 p3 U2 M% T8 k流动负债 Current liability
O- Y: B6 o4 [& a9 c7 Q; d3 z应付帐款 Account payable
5 I8 ~) C, b/ l应付票据 Notes payable $ j ]% r: w0 D) `
贴现票据 Discount notes
# Z* b' F4 _7 k+ ^长期负债一年内到期部分 Current maturities of long-term liabilities: V( v' S: ~3 l0 T$ k
应付股利 Dividends payable
) e; C- h! E q& {! t& p0 N/ ?预收收益 Prepayments by customers
- C( v! x" B; r. [) T$ S2 V存入保证金 Refundable deposits 2 o) a |' j- [/ U
应付费用 Accrual expense
6 ]5 U* p# m2 r: _增值税 value added tax ) k9 D: f6 a( B+ |$ ?" d' ]
营业税 Business tax
, {& _* Z' `2 ?应付所得税 Income tax payable
% a& A0 g! ?* M2 C9 [% h应付奖金 Bonuses payable
1 q0 y" S5 \7 O: z产品质量担保负债 Estimated liabilities under product warranties / A% N% F; ]4 b
赠品和兑换券 Premiums, coupons and trading stamps
/ O9 h) C' ?" q+ k8 s7 u+ X或有事项 Contingency
! i1 H) c* n( a! t0 d, L1 c或有负债 Contingent ' z8 s- k9 n2 }- ]
或有损失 Loss contingencies
$ N/ k A! U4 x或有利得 Gain contingencies 3 ?9 n$ I. f" R0 P) E
永久性差异 Permanent difference
# t. n# f$ G9 y8 V时间性差异 Timing difference
% z) C; G# J8 b应付税款法 Taxes payable method
9 k% C! i: |/ ?7 j# ?纳税影响会计法 Tax effect accounting method
; g/ [0 Q1 P+ [0 B% [5 I1 P/ K' |递延所得税负债法 Deferred income tax liability method . b+ F% w! U. u \: I' s# M( E
# k5 M" [9 X, T5 j U* n8 Z8 Y, L
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% t% x& i. x* @( x+ N/ Y7 }$ Y（9）长期负债 * ~! G0 Y6 |; X7 Q
长期负债 Long-term Liabilities 3 W# j$ C" C' U. o
应付公司债券 Bonds payable
- G k0 C. N% x1 R2 _ F& b有担保品的公司债券 Secured Bonds ) `; ]2 _( w# X- y
抵押公司债券 Mortgage Bonds . P2 v# _3 K% P& _; n. y$ R
保证公司债券 Guaranteed Bonds
) k1 _" v4 {3 ]' H; j7 w, Z- f信用公司债券 Debenture Bonds
6 H8 I" z, B5 }% `一次还本公司债券 Term Bonds 7 C/ u; l( Z2 \; P7 A
分期还本公司债券 Serial Bonds 3 i% L. p2 Y/ m V/ _) p: }0 H l
可转换公司债券 Convertible Bonds u7 ?8 X, M! J) h' D% l
可赎回公司债券 Callable Bonds 8 s* H2 w( M" q( _6 x9 t
可要求公司债券 Redeemable Bonds 0 j1 B8 @* W/ s& I& ~2 h9 D% l! i
记名公司债券 Registered Bonds
& y# i% \. v" s. z1 S# v无记名公司债券 Coupon Bonds + l7 N( g2 B6 Y- [* V f" T
普通公司债券 Ordinary Bonds & E+ V7 @6 s* S4 j1 m2 v5 w9 x" m1 J( y
收益公司债券 Income Bonds
: [# ?4 r1 }9 c. f名义利率，票面利率 Nominal rate . Z2 p \# Z% L7 e+ F. w6 z. x0 y
实际利率 Actual rate - s' c l9 u p. @ L; b- c/ P
有效利率 Effective rate ' B# X3 J9 ^" \& n
溢价 Premium 8 _6 ]! S! c1 ^8 y* O2 `
折价 Discount
" Q2 n% k) O# ?, a面值 Par value
! m6 b5 r+ c1 y直线法 Straight-line method
6 A/ E+ a# ^0 S. d. G- g; k: B$ \实际利率法 Effective interest method / Z3 T1 P( u4 j5 j8 E
到期直接偿付 Repayment at maturity
/ O% K- ~- v5 S1 C& |6 z* A提前偿付 Repayment at advance
8 [# V2 l F+ O! M偿债基金 Sinking fund # Z4 T$ y0 \. r9 T2 z4 {3 j
长期应付票据 Long-term notes payable 8 Y! Y7 A1 r* F' n4 k0 p
抵押借款 Mortgage loan
. H8 e$ d& b9 p--------------------------------------------------; u7 p$ T) h- i# i! _
（10）业主权益
' _% G$ ~( I& S权益 Equity / y5 [4 ^# @" y9 ~; `; P
业主权益 Owner's equity ; M2 j C) t! Q6 D8 B% ^. G+ l1 s
股东权益 Stockholder's equity
: ?7 h- A2 b( t' I6 ^投入资本 Contributed capital
1 o1 y6 r$ \9 R( ?& N缴入资本 Paid-in capital
u! t3 L0 p% N8 g7 k股本 Capital stock
5 v3 }# X* \; s& s7 |! O# A3 [资本公积 Capital surplus
, w0 ?4 ~7 T Z% o3 {. ]0 X H! `留存收益 Retained earnings 7 \+ W" ~/ ]0 g4 C$ Z7 ?- M3 y
核定股本 Authorized capital stock
+ n3 u8 {+ H& d' K5 \实收资本 Issued capital stock % b, n2 h7 }: _ _& j
发行在外股本 Outstanding capital stock
% m( I! B, o- b0 K% }库藏股 Treasury stock
7 b, e7 a; s' N* m' d! I普通股 Common stock
0 E" N, Q+ x3 I0 r) x优先股 Preferred stock 9 _6 ]& Y& L! G5 [$ }$ J, {
累积优先股 Cumulative preferred stock * V: L& w5 \! L9 q( N
非累积优先股 Noncumulative preferred stock / M6 D. x3 I" ^8 m
完全参加优先股 Fully participating preferred stock
6 A. p" L8 b- B. N' g: N部分参加优先股 Partially participating preferred stock / e3 K' H, R! X
非部分参加优先股 Nonpartially participating preferred stock ( ^$ n7 c" Y. H' J% T1 ^* J
现金发行 Issuance for cash
& Q$ L; W* I; J' h0 q; K非现金发行 Issuance for noncash consideration
+ e$ g+ [1 r5 j/ p股票的合并发行 Lump-sum sales of stock 1 G- G3 |- t. A4 u& Z/ R2 A2 p0 E
发行成本 Issuance cost + n) I, S: e& [% w# w, U) |. Z+ h
成本法 Cost method ' s' B3 M! Y" P5 T
面值法 Par value method
0 ]" w; @ `4 Z捐赠资本 Donated capital % Z' [# ~* O+ K+ D- j- Y0 G4 d
盈余分配 Distribution of earnings 3 L0 K: S! j) s$ ~9 h5 t7 C5 ^
股利 Dividend
2 l; `9 q" l8 z股利政策 Dividend policy # x; C( w% r s
宣布日 Date of declaration / {+ Q& R# i$ i! k2 y. S
股权登记日 Date of record
* |! G- I& y0 ?. }; G除息日 Ex-dividend date
; _- l1 {' d6 T& J股利支付日 Date of payment 8 ?/ K0 m4 a( n/ W5 F
现金股利 Cash dividend
; o) L* t* b7 n/ \股票股利 Stock dividend
9 ^9 N8 K1 R4 [) c p. g6 X拨款 appropriation - ?2 N' D; f' G7 l$ z+ i7 z
------------------------------------------------------------5 t9 D e) p: p3 z0 E
（11）财务报表 $ Z( {- q1 t+ |7 ^) x1 b
财务报表 Financial Statement 1 b: n9 `. D% \% B
资产负债表 Balance Sheet + R3 @8 n/ Z+ h
收益表 Income Statement
& u) T9 @2 F5 S0 F! m/ \1 X [帐户式 Account form & i5 a6 K3 S7 ^6 H! u3 ^, l, N r
报告式 Report form & Q c; X* u% i# B6 d: I
编制（报表） Prepare
9 j4 w" ~& O. `& \0 W; p工作底稿 Worksheet
6 y, w! E0 H3 u: f) G多步式 Multi-step
+ H) j7 W ]9 E% t单步式 Single-step 7 v/ R' I h. {/ m1 J
-----------------------------------------------------------
! D. L( t- {1 A5 |; f! H（12）财务状况变动表 7 v* D- N2 u( _& m1 j3 e6 N
财务状况变动表中的现金基础 SCFP.Cash Basis
! l0 r) G4 O0 V+ m' m8 q1 S( S（现金流量表） ; s* y1 c6 x" F1 t; D# G2 l* Z7 r- U/ S
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis , ?7 o: a S" `" d+ n w
（资金来源与运用表）
; U: j& T6 d; V4 t营运资金 Working Capital
" ^4 o+ @$ `6 ]: Q3 R全部资源概念 All-resources concept
: o# ~9 C5 a* M5 {4 i: N1 z3 y7 [直接交换业务 Direct exchanges # V* K2 K% ?3 o# C! k- j
正常营业活动 Normal operating activities
2 C+ W" \0 H( f4 P财务活动 Financing activities
5 Y! S' a' { ~" g: ~* A8 ?( G投资活动 Investing activities 7 z/ [8 @0 L" r! \4 c% l9 z
-----------------------------------------------------------' E, O- `3 M7 g) j& q& G* T5 ~
（13）财务报表分析
6 L0 r/ S: A t5 [财务报表分析 Analysis of financial statements ' ^, E3 p ^9 K6 R- \
比较财务报表 Comparative financial statements
. b8 T: O/ I$ O趋势百分比 Trend percentage
& G5 n* I$ N) E) v比率 Ratios
6 v# e( Z0 u# Z% t: N8 S/ k3 R5 _+ {普通股每股收益 Earnings per share of common stock
6 A) K K) Y4 s# G! Y( \! d: B6 f股利收益率 Dividend yield ratio
* ~) u* t5 _) U3 m价益比 Price-earnings ratio
5 f4 J* V# j- L1 x8 O) Y; B/ `: z普通股每股帐面价值 Book value per share of common stock
% _ P* l0 [" D+ u资本报酬率 Return on investment 2 c" T! v# X- O; {& G( N
总资产报酬率 Return on total asset & Z$ Q b7 Z1 w, i( o! @
债券收益率 Yield rate on bonds
9 M0 Z" V5 r% |9 u9 U; Y已获利息倍数 Number of times interest earned
6 F& h, k8 O. U3 y; L7 [债券比率 Debt ratio
. l9 A# o; J$ h% q优先股收益率 Yield rate on preferred stock
3 u3 d) C7 K% f* ~+ i8 G/ ]/ C% K营运资本 Working Capital
. t6 R$ l4 J8 B( ^% F周转 Turnover ! E8 F! N/ N! G6 q" T
存货周转率 Inventory turnover + N/ n3 T! Y) M
应收帐款周转率 Accounts receivable turnover
: `! Z, J# H4 x! o. j% U7 A流动比率 Current ratio
/ l; @9 @& `% P! v0 R1 y速动比率 Quick ratio
3 G- O6 ]* s y# d7 C酸性试验比率 Acid test ratio
; W- \* L" v6 `; `) ?------------------------------------------------------------ . X' d3 B3 ^0 Y; d8 I7 i0 O: S
$ P4 R" i Y0 M
（14）合并财务报表
; w! e1 ]! _- Q9 @4 C6 x* l% C6 g1 |合并财务报表 Consolidated financial statements ; R" ?& ]3 w3 O' }, Q7 g
吸收合并 Merger $ X- X7 o8 ]' y& H0 y2 b; L
创立合并 Consolidation % V' h, @' {. F3 R$ K
控股公司 Parent company 0 ^. n6 _! e$ r
附属公司 Subsidiary company : ?' u# i5 x. [2 m4 K
少数股权 Minority interest : P# B2 Q- `/ k! Z1 e1 V
权益联营合并 Pooling of interest 7 O4 Q% p7 O6 l( k
购买合并 Combination by purchase
4 F# _/ ?* H# i- `- t/ ?; g权益法 Equity method
4 Y1 a; R2 }: U% u% u成本法 Cost method . }2 T4 H" ]" V
$ W1 m, C6 U3 J) A. \4 [; ~0 q
------------------------------------------------------------# U' n) ^* J3 h$ p7 K9 C* u
（15）物价变动中的会计计量 9 o+ I. |9 n* }+ K$ v
物价变动之会计 Price-level changes accounting
) m& s( ?1 |1 H( l: H4 {0 L一般物价水平会计 General price-level accounting z4 b6 ~* N$ b! p! h# _& X
货币购买力会计 Purchasing-power accounting / N% D7 ?. U6 z8 i) J3 M, k4 }
统一币值会计 Constant dollar accounting ! v7 t6 T, g8 m1 @" W6 n9 @! m8 B
历史成本 Historical cost
" O/ d( J+ b* ~9 {! m现行价值会计 Current value accounting
" M" M3 }+ V# C4 L2 E现行成本 Current cost 5 I# C; j3 q4 x9 z7 L' o+ R9 [& n9 S: T/ R
重置成本 Replacement cost
' x! r0 D5 V# i5 W6 b物价指数 Price-level index $ E( c; z# E+ k
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; n+ \. N# d# P
消费物价指数 Consumer price index (or CPI)
- {0 p8 y& T+ ^/ L批发物价指数 Wholesale price index 6 o% u9 c9 z: k9 l# m4 x. l* z
货币性资产 Monetary assets 2 J5 A) [* [9 [% I1 W
货币性负债 Monetary liabilities + \+ D( H! ]# y+ P5 q" `
货币购买力损益 Purchasing-power gains or losses 9 i% m9 v$ J) g& d" }+ Z: o
资产持有损益 Holding gains or losses 6 c5 {9 d; u. i# n4 G+ O
未实现的资产持有损益 Unrealized holding gains or losses 1 `. E' o$ x/ @6 O
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
