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（1）会计与会计理论
' F% N% a# x B, T+ @$ @" [7 u$ c会计 accounting 1 ^, K( g/ ? G' p8 s6 {8 A
决策人 Decision Maker 9 [# u0 ?6 V$ w7 e' x$ D) I
投资人 Investor / [; v2 G$ [3 w' D
股东 Shareholder
7 s8 b$ u: I/ v& G" V债权人 Creditor ! b- v! u' i; ~- z8 A6 Y4 w
财务会计 Financial Accounting
: {% ]8 F7 ]& t. F4 F1 \3 ~. _管理会计 Management Accounting 4 `0 q- |/ ~& U# D
成本会计 Cost Accounting
" s- b* K/ T. ?/ ^. |3 Y" R私业会计 Private Accounting
7 @8 W* d. y m' B公众会计 Public Accounting : Y$ v8 o% }' Z6 z
注册会计师 CPA Certified Public Accountant
_* I F: o# s4 ]% U. W& V8 F国际会计准则委员会 IASC " q8 Y# R0 T2 {
美国注册会计师协会 AICPA
( a3 J2 P% `& H- R" ^财务会计准则委员会 FASB
8 t6 q1 V8 p' |( J4 V w' G管理会计协会 IMA
; X! k7 N" i; o8 R8 ^+ s美国会计学会 AAA : I6 y5 s) W+ x3 X
税务稽核署 IRS
5 @2 i7 s" H) `. v0 Y独资企业 Proprietorship 9 W# V) @0 \# Y' S+ O
合伙人企业 Partnership
. D0 ?: \ l9 @9 n' l L! r公司 Corporation , j* j8 k* H l! s
会计目标 Accounting Objectives ( \; l$ e H: ~( n4 F7 T
会计假设 Accounting Assumptions - ?% ?$ u! R- x, F# w* k7 h# D
会计要素 Accounting Elements
* M. Y8 ^3 \" I2 b t: `: T( o会计原则 Accounting Principles
0 O4 A, h8 W& Z2 E! `会计实务过程 Accounting Procedures
: L( n1 u( I, d* P( B财务报表 Financial Statements ( v. i. w/ `0 T. _; r0 T$ f2 E
财务分析Financial Analysis 6 g4 X2 P' J, c4 h
会计主体假设 Separate-entity Assumption ; X- Y* z1 X# j, \& E
货币计量假设 Unit-of-measure Assumption * b+ O3 _; ]' b) O3 d' F/ D( ?( P
持续经营假设 Continuity(Going-concern) Assumption . u; A! |' M6 h6 h* N1 T, H" j& k* @) n
会计分期假设 Time-period Assumption & L6 Y: o' m; i) f' ~
资产 Asset # L, `" d* Y1 N7 f3 B! o' u% A
负债 Liability
/ t- k/ |! T0 a业主权益 Owner's Equity
0 w1 p0 q) S: v% N( Y4 W! Q( m收入 Revenue " i# y( o, Z. z
费用 Expense 1 z; B% @$ t: w0 V5 i
收益 Income
" P+ T! Z/ O) b+ T1 b亏损 Loss 5 r$ o' A9 K: J; R- {; c# j
历史成本原则 Cost Principle . i( r" z1 o: D7 R
收入实现原则 Revenue Principle 4 E m+ f) K6 D, n& c$ f, ^
配比原则 Matching Principle / t! ]% A8 d+ T. b3 V
全面披露原则 Full-disclosure (Reporting) Principle ! O* b9 f* i* S
客观性原则 Objective Principle , K+ I' I9 |7 t( f; ^/ g) c3 O! K
一致性原则 Consistent Principle
3 l$ `: b$ }1 w7 f1 W8 P6 W5 o可比性原则 Comparability Principle
9 b$ z$ ^% l; o" p0 I7 B w% G重大性原则 Materiality Principle" u( @; d+ ?, A- t
稳健性原则 Conservatism Principle
' k- L2 k4 C' F0 @4 l' X7 Y3 c权责发生制 Accrual Basis & M. T$ U; ~1 M, E
现金收付制 Cash Basis 2 S2 B2 e- N2 ]" x* o
财务报告 Financial Report
* p' w6 R' F C流动资产 Current assets 7 b8 \& k$ I ^9 ?
流动负债 Current Liabilities
9 h/ ?# l) q7 z a2 J4 z长期负债 Long-term Liabilities 0 n2 g. i/ M1 k) A1 ~" G
投入资本 Contributed Capital
, g4 j7 }) G! s: Q& [留存收益 Retained Earning9 f3 a0 r7 f' v& Y5 @
* |" r; |* F2 L2 N8 W------------------------------------------------------------
; a/ }% a& B2 {0 m# Z$ y" E（2）会计循环
7 Q9 M% c6 J* I, D+ B会计循环 Accounting Procedure/Cycle ! W3 l) y) y$ K, d/ U+ V x9 `5 ?) A
会计信息系统 Accounting information System
3 N9 j$ G1 }0 l& h0 Q- ?帐户 Ledger & U0 s( ~) b9 U- }5 j3 }
会计科目 Account & {* E* b! i r q" M1 q9 C
会计分录 Journal entry
- K8 }: E' g& d4 U" [# g$ o原始凭证 Source Document
+ V& ^. D, z# n日记帐 Journal 1 Z/ M4 S: ?8 Y% L f( u
总分类帐 General Ledger
/ I% M% A9 J9 `6 J) J, M" n明细分类帐 Subsidiary Ledger
" @5 @. Q) p8 z+ b; A* ^试算平衡 Trial Balance 1 X% g. w" O# ?, ~, |- E
现金收款日记帐 Cash receipt journal
6 |. l x/ \8 I7 ?0 P现金付款日记帐 Cash disbursements journal 3 z; O9 J; Q; F% Y* \2 D* l
销售日记帐 Sales Journal # Q( W W( Q. f, Z. ~
购货日记帐 Purchase Journal / S! x' T% L: u( W F& q6 F
普通日记帐 General Journal
% {4 J- v' k2 D a- W工作底稿 Worksheet - q4 h. j2 p) `0 h2 T
调整分录 Adjusting entries
- L3 e- B- M( r结帐 Closing entries 2 e. T0 J" m5 P& z# H1 R' g- A8 u
# w6 n9 H9 C& |6 p! v----------------------------------------------------------
) i3 D# L1 A3 T% S( ^（3）现金与应收帐款
$ j$ i; ?* N1 D# a现金 Cash
0 B! @! o! \- D9 \$ M银行存款 Cash in bank
+ }) Y* d" U) j: L' k5 L库存现金 Cash in hand
) D& ?/ l& P5 r3 t$ W8 l* |流动资产 Current assets ( C: R! {( m4 J7 J2 X9 U+ M! x6 H
偿债基金 Sinking fund
' ~0 e3 S6 {4 B, y% l6 W0 A定额备用金 Imprest petty cash ! a+ u: R* K6 ~- c1 J
支票 Check(cheque)
0 Q, _2 d" I* t% H1 z+ G银行对帐单 Bank statement
" Z3 s: H8 s* r. h9 h* o# \银行存款调节表 Bank reconciliation statement / N7 @, m ?4 c3 U5 b
在途存款 Outstanding deposit - `6 d) _7 i1 i; D c" f
在途支票 Outstanding check
+ C/ ?: B; K: f6 ?9 z应付凭单 Vouchers payable
5 |. D- _. Z' j( L: l$ c应收帐款 Account receivable ( W' B" X7 J$ C* ~) @
应收票据 Note receivable
S5 u6 V1 E3 w1 S$ z* B起运点交货价 F.O.B shipping point
6 {% L9 N6 ?: S9 b/ I+ m# c目的地交货价 F.O.B destination point
# ?# V; ]3 q2 n6 [* r; P9 I商业折扣 Trade discount ; x g" _8 N$ `; s' y# R
现金折扣 Cash discount
5 u. l5 T# F! P0 j# w5 _3 x销售退回及折让 Sales return and allowance
& ?: z3 n4 b3 l* M6 r' M7 `坏帐费用 Bad debt expense
. r, `4 i8 x4 `; G; V. X备抵法 Allowance method
% s0 v* n$ A' A# H, l6 R, `& w备抵坏帐 Bad debt allowance * o7 m* I: t1 Q; t
损益表法 Income statement approach
, }- a; X6 C$ ?. q7 r. H/ [资产负债表法 Balance sheet approach - q7 Q6 D6 B4 c
帐龄分析法 Aging analysis method . R( |+ z; ^3 H X) r* x* q
直接冲销法 Direct write-off method 5 S z l! x7 k- t8 D
带息票据 Interest bearing note 8 l6 B+ Q, L" B0 a; ^
不带息票据 Non-interest bearing note
5 U) X6 t3 d) O9 e5 ?7 M, W出票人 Maker
" G9 w+ W. v& _# q/ o受款人 Payee
' T! R; L: i) C1 O- k6 P* Y本金 Principal " R6 o1 g7 k' Q5 O
利息率 Interest rate
5 i4 K& R" u' e# U' O4 R+ ^到期日 Maturity date 1 j1 m0 ~! Q* Y+ H# v
本票 Promissory note
: c6 y7 K* f. L9 X! b& Z2 a9 X贴现 Discount 0 l7 Z- E+ {9 x1 w" s+ \2 S; }0 s
背书 Endorse : V, e! k0 `; p5 } b% F. |6 k# _* N
拒付费 Protest fee
. }7 C9 p+ i% A, d5 \! o( b: v
" _3 R+ c3 _% A+ g. |2 E* _9 ?) m------------------------------------------------------------0 x2 n, ~7 f% }" R! ?
（4）存货 4 X0 }" n) e5 s8 l% v) J) `" x
存货 Inventory ) P, N; C7 F- T/ T @& h8 v4 r. q
商品存货 Merchandise inventory
2 W4 i/ I$ p- }2 n产成品存货 Finished goods inventory + L! j! b& a+ |+ X. X$ o
在产品存货 Work in process inventory 3 x2 S- s# Q. a- O$ o9 S8 \1 O
原材料存货 Raw materials inventory 0 ]7 ]# P" J+ W/ H5 n
起运地离岸价格 F.O.B shipping point % ?* _' ]5 n4 V# U1 \, A( K
目的地抵岸价格 F.O.B destination
" P/ \7 Z F# R* r0 \) k寄销 Consignment % d0 B ]3 r4 \: J! K
寄销人 Consignor , }" L; R0 U3 u9 A+ a- L
承销人 Consignee . u! A4 w: l% E/ N) X
定期盘存 Periodic inventory 4 u( p3 ]( q ?# H/ _3 V& k+ s O1 Q
永续盘存 Perpetual inventory8 [0 G2 j3 |2 J3 C* L
购货 Purchase 7 j7 Z4 w7 q) Y5 H$ h# C! \
购货折让和折扣 Purchase allowance and discounts
+ ]$ q- M5 \8 V# j3 D& P存货盈余或短缺 Inventory overages and shortages ( B" J4 A) G, V; K
分批认定法 Specific identification 0 `. _, T( h$ p% V) S
加权平均法 Weighted average
3 Y1 D. E5 D4 q3 E4 Z% {先进先出法 First-in, first-out or FIFO
$ \/ e! l( n/ S7 e3 z# l% E" o后进先出法 Lost-in, first-out or LIFO 6 \1 }. o& Q$ P+ m8 Y& h( E; X
移动平均法 Moving average
& H4 {1 {; H/ k/ l2 g* j; {3 n成本或市价孰低法 Lower of cost or market or LCM 9 y, m! b m7 Z/ f, X3 E
市价 Market value
% v; C0 `) C' g) y# x重置成本 Replacement cost
( Z" a$ M% g5 W+ }可变现净值 Net realizable value
* c: @; m1 Z3 D, i3 m7 F: T上限 Upper limit 7 ?8 L6 a+ j5 `% A, g
下限 Lower limit / e w0 a. `& v, o' U
毛利法 Gross margin method
% R- x* ?1 m, V0 R零售价格法 Retail method ) s6 g* m/ Z# N, P: @. c
成本率 Cost ratio m8 J9 Y; m; b" z3 i. n1 A' j
% {" l* S$ M% Q f( K) Z& ]
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' n. s, }& @8 _) V) a（5）长期投资 7 ~0 y1 ^! W; x J+ L
长期投资 Long-term investment
5 e& h& d- `- R. T- B长期股票投资 Investment on stocks & d, M/ }& h/ ?9 `. @$ G) x4 T
长期债券投资 Investment on bonds
2 @. C. x4 `9 s7 {' Y* |1 o9 ?0 s1 A成本法 Cost method
4 E$ S, w/ D# t u1 n2 t权益法 Equity method
2 T& ^% M: s) }: e. \合并法 Consolidation method
. }% C/ w, m+ A4 N- x股利宣布日 Declaration date 5 c, D, R5 j# b" a- I! c- y
股权登记日 Date of record
/ j# D2 u) s0 C6 j除息日 Ex-dividend date
0 {; N5 |: `' G0 j; ]3 ]) M付息日 Payment date * h9 V! L* u- c/ n
债券面值 Face value, Par value # X: n- @9 f$ U n$ }2 W9 P9 B
债券折价 Discount on bonds . g; a7 P! N1 u' J; p5 Q; d, E
债券溢价 Premium on bonds ; e4 u7 _" f, w9 O
票面利率 Contract interest rate, stated rate
# L: x: L- u2 g9 C, a8 U7 w( d市场利率 Market interest ratio, Effective rate 4 k; a0 Q3 u' z. j
普通股 Common Stock
1 b+ o0 K: K( K: L优先股 Preferred Stock + u+ t3 K- R; V% X/ K
现金股利 Cash dividends : N6 D- G ~; t( J
股票股利 Stock dividends
+ t" b# U5 N1 l1 l) R9 D- N清算股利 Liquidating dividends $ s: B4 e" F' u' v1 a6 e3 R: z, z
到期日 Maturity date / ~: d, r5 q& W; l* p
到期值 Maturity value
2 q: V: C, }/ O6 \直线摊销法 Straight-Line method of amortization 9 a9 |( _; p9 ~/ D
实际利息摊销法 Effective-interest method of amortization
& v+ V- _: m; b& G, p( e' e4 q1 [9 V/ I3 D0 e
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（6）固定资产
$ y8 |; Y) v) K6 \0 y9 E固定资产 Plant assets or Fixed assets 4 _. s: p2 y' N8 |4 S7 r( {' ~
原值 Original value
7 C8 k2 Q5 k6 J8 ~$ ]/ e预计使用年限 Expected useful life 0 D6 E1 u/ J% P
预计残值 Estimated residual value
6 G$ L w m+ b! m% d* @4 d+ c/ x折旧费用 Depreciation expense 8 x7 c+ W2 ^# t' q5 w2 E v
累计折旧 Accumulated depreciation ; p9 }- T8 N3 I0 V( c
帐面价值 Carrying value ( Y/ G. F2 i" Q$ X
应提折旧成本 Depreciation cost + a, S( Y3 R# g
净值 Net value 7 F/ J# F" z- S" }( O, z
在建工程 Construction-in-process
+ R( X6 B ~5 Y3 }" C磨损 Wear and tear & q3 X L2 ^1 ]0 h1 ^
过时 Obsolescence
+ P/ Y8 ?4 ~. p3 u: Y9 @( H直线法 Straight-line method (SL)
. ~% L, b5 l$ ?1 n) N" F; J4 r' e8 G工作量法 Units-of-production method (UOP)
( x" n, ]& \1 F9 ^加速折旧法 Accelerated depreciation method * |9 P1 b; u8 s0 Q; H4 j* q& a3 J
双倍余额递减法 Double-declining balance method (DDB) & Y9 h' A1 a: L8 J, T
年数总和法 Sum-of-the-years-digits method (SYD) ) I0 U, O. m+ Q% q$ c" K& v
以旧换新 Trade in
; ~5 K4 T/ F- m2 L' X' s经营租赁 Operating lease & |% n2 E6 G# D. N3 z9 T
融资租赁 Capital lease
8 y$ v8 d' W9 m8 C8 X4 o0 ~廉价购买权 Bargain purchase option (BPO) : |) A6 ` s% [" {% B. x* m
资产负债表外筹资 Off-balance-sheet financing # g! s, k! J) `, I
最低租赁付款额 Minimum lease payments
. c# Z, T3 K( f1 S--------------------------------------------------------4 v+ s( m6 A% H& T' a/ s
（7）无形资产 3 P) ]/ E) V. C% T8 G
无形资产 Intangible assets ( `+ E3 `4 p5 l. v* i
专利权 Patents
* L) O4 ~ d; g商标权 Trademarks, Trade names
; ~) e. P" d5 y& V著作权 Copyrights
h9 h% E' P! n: f9 u" X- }5 x7 ]特许权或专营权 Franchises
5 t5 d, p5 d* M4 b+ O/ E商誉 Goodwill
3 L- O) l }# B开办费 Organization cost # A' P7 F+ S9 S9 A* a/ P: ^
租赁权 Leasehold
: S! A0 X8 B( f- \' f' y$ u摊销 Amortization
% _" Q- T: A$ s A. [2 U/ ^; W" F--------------------------------------------------------1 T1 p1 ^7 J0 @+ C7 z) j
（8）流动负债
# b7 L/ c7 [7 c- s) f负债 Liability
3 d5 \8 b8 X2 C* k+ m( |流动负债 Current liability
4 K1 p8 p9 m7 H! }0 L应付帐款 Account payable
+ G; }3 b" i" E, B应付票据 Notes payable 7 g0 P h( l/ r8 s5 |1 s
贴现票据 Discount notes
3 g, [6 h) e( }' D& b) ?长期负债一年内到期部分 Current maturities of long-term liabilities3 A# ~% I. p% j4 W2 h
应付股利 Dividends payable 2 k5 Q3 o, r' h9 X A
预收收益 Prepayments by customers ( R8 J3 h3 `+ p% W
存入保证金 Refundable deposits 3 o6 n9 @0 Z3 q. f* s
应付费用 Accrual expense 6 X7 i5 K2 g9 B
增值税 value added tax 3 M2 Q; o0 w. [+ }
营业税 Business tax * |8 _- A- V8 R5 l
应付所得税 Income tax payable
|4 M. ]) X# n# D: x应付奖金 Bonuses payable
! b9 c5 s9 h ^) P/ ]5 z' X产品质量担保负债 Estimated liabilities under product warranties
! G( \0 ^8 T) b* l赠品和兑换券 Premiums, coupons and trading stamps - L% G5 {; K5 K3 L# n7 o6 d: ]9 o1 H
或有事项 Contingency
/ E1 ?! q6 n% G" i或有负债 Contingent
* d) f& t% l' ~" c/ [0 r5 v; ?或有损失 Loss contingencies
- O) H/ t* W$ g" }* C0 }9 c: |0 W或有利得 Gain contingencies
2 N. v3 G! y' e+ T# i永久性差异 Permanent difference
& }( P0 {% p$ | {; j6 T m, \时间性差异 Timing difference + x, h5 s) I/ u( j1 h N
应付税款法 Taxes payable method $ x6 o9 [; U1 \+ o; _. o
纳税影响会计法 Tax effect accounting method # u8 A2 T' P% X( [
递延所得税负债法 Deferred income tax liability method
& u: n( o- D: g7 u0 A8 X, w4 O2 J
9 d j9 O" e, O7 f# S------------------------------------------------------------8 ^$ y5 b# R1 q: q" R2 z
（9）长期负债
& l0 c" H& F( z6 l: U! x- s长期负债 Long-term Liabilities * B% C3 Z9 l( s4 y4 y5 E4 l# [
应付公司债券 Bonds payable 1 I! `# t0 x6 T) R" Y* f7 |" V+ `; ~: B
有担保品的公司债券 Secured Bonds
# b" ]7 |. W d% ?抵押公司债券 Mortgage Bonds % s" z3 O, M( |7 ?& T
保证公司债券 Guaranteed Bonds
1 C: a& o0 y+ L! q" L信用公司债券 Debenture Bonds
# D7 |- v4 ^) J/ P- k5 A一次还本公司债券 Term Bonds # m$ n0 W; G2 }, H7 U* m
分期还本公司债券 Serial Bonds
+ a% e. m1 m; i1 J6 D7 _可转换公司债券 Convertible Bonds 8 | m& L# O3 K' |+ t2 {
可赎回公司债券 Callable Bonds
; Z. p* C% |9 G" g* c3 z4 O1 C6 l可要求公司债券 Redeemable Bonds
! ]4 y. }- Q: P8 V+ v3 `: Z9 o记名公司债券 Registered Bonds
( T/ j- [2 n- y无记名公司债券 Coupon Bonds
' |+ g A; G0 {- l W1 M z* [% g普通公司债券 Ordinary Bonds . o* v7 Q: d, r# J$ k) A% e; `
收益公司债券 Income Bonds
5 B7 L2 o/ j7 `# y名义利率，票面利率 Nominal rate
. X0 M9 G7 D2 {1 W实际利率 Actual rate * Y: [9 V$ n: Y
有效利率 Effective rate
) k" V- T$ [7 F# y, E5 u# c! M5 }溢价 Premium 3 n3 U" o+ \5 [2 E/ b# x4 _
折价 Discount ) _6 p3 @" L W1 A1 q
面值 Par value
+ W# S, g0 T5 R( o9 ]+ S" j直线法 Straight-line method " ]- c' I' u% h |/ m. Q8 R
实际利率法 Effective interest method / E9 \, I2 e6 H- ^
到期直接偿付 Repayment at maturity . [( x5 n- N0 o$ R" j4 h5 d
提前偿付 Repayment at advance
8 A0 }3 o+ k1 [- Q( _5 w4 R偿债基金 Sinking fund 5 s9 O* z" ^+ u
长期应付票据 Long-term notes payable m, a [8 F: Y( ~
抵押借款 Mortgage loan
4 V9 d5 d$ q& @8 ?--------------------------------------------------; r2 C; g% P6 n
（10）业主权益 $ r& r: i0 F! [4 }% q
权益 Equity
, M( |: c4 \, u2 ?7 l: n/ [业主权益 Owner's equity
+ }# x# U. l- E' l股东权益 Stockholder's equity 5 S1 g3 w% o- v6 K: u0 @
投入资本 Contributed capital
- X. I5 Q& a4 w; d7 T缴入资本 Paid-in capital 2 C' C1 Q5 f+ \& A/ S4 P% l, E) a
股本 Capital stock
4 Q8 e" V& R# h9 z0 @5 f/ r资本公积 Capital surplus 4 K1 F9 n$ t. v1 q! G
留存收益 Retained earnings
! x2 m2 M! L8 @核定股本 Authorized capital stock 8 y& G. |( A; K9 p- u& E) I
实收资本 Issued capital stock
, W' J/ G! h2 a( D" m0 P发行在外股本 Outstanding capital stock
! g% I; W0 b1 v+ X3 M库藏股 Treasury stock 6 F; L) Z6 `+ O' l
普通股 Common stock
; L0 f" L2 D; v* U9 ]优先股 Preferred stock
6 y* a X3 v2 ?$ m% _* K! _: ]累积优先股 Cumulative preferred stock
6 g0 O- G+ N) a非累积优先股 Noncumulative preferred stock 6 `9 d# a. F2 b1 _$ s6 y( J. l
完全参加优先股 Fully participating preferred stock 2 n- h: ^8 i. i! ~7 x; Y% F
部分参加优先股 Partially participating preferred stock
* k" O$ F' C5 Z0 P8 ^9 T& q- y' g1 ^非部分参加优先股 Nonpartially participating preferred stock 3 ^6 f! w4 W3 v9 v) `4 p! B
现金发行 Issuance for cash \" D4 ^0 u8 |
非现金发行 Issuance for noncash consideration
/ D0 I; V% f8 C8 }, S股票的合并发行 Lump-sum sales of stock
) G: D9 `2 |3 i7 Y' v: c1 _+ ^5 \发行成本 Issuance cost & g: H% z1 W; I
成本法 Cost method - f' }& d: |; g0 w0 S% W
面值法 Par value method . q3 U! N* {! \5 ~
捐赠资本 Donated capital $ K2 e7 F, ]$ {9 H7 {
盈余分配 Distribution of earnings
7 R: h( @2 g7 M5 u; ] n0 t股利 Dividend
4 C1 W5 i, s" b6 X) M股利政策 Dividend policy
" l3 s W% a) u, O$ B1 _宣布日 Date of declaration / [9 o7 g: k9 }: f* Y
股权登记日 Date of record ! K: E2 Q% K7 o* Q/ ^, S' N: L* y
除息日 Ex-dividend date : ?9 ]/ p, e( a3 s1 E
股利支付日 Date of payment
: E) y: Y- @& O2 c0 q3 y现金股利 Cash dividend
+ Q. l. l7 H! |股票股利 Stock dividend 7 v+ l p. W3 ?( G# ^0 A
拨款 appropriation
6 } ?5 j* o+ I* w) _/ w' \. x. m------------------------------------------------------------& Y6 w \3 f: }& {9 o- |, u
（11）财务报表
( M0 T" S r4 E" H1 q/ r. G+ {财务报表 Financial Statement + D7 A. U# m& o2 l; B3 `/ o+ c
资产负债表 Balance Sheet $ A8 C5 K) J* K8 R F
收益表 Income Statement
! L) {% T0 i4 \0 O2 f8 V3 `4 g帐户式 Account form $ W; H* a, G6 b9 t$ ^6 \
报告式 Report form ( ~- X; {% a7 W: W& }& P
编制（报表） Prepare
+ Q, q; ~8 m8 |4 p4 i工作底稿 Worksheet z" O ], P, R
多步式 Multi-step 7 k9 E- t& I4 u2 D$ B
单步式 Single-step
; c$ e* W& h2 w; m4 j" T-----------------------------------------------------------
9 H0 x$ ^3 W; O8 W- D) Y$ H（12）财务状况变动表 0 j: V. C% N5 j; `5 j" W1 d5 h M
财务状况变动表中的现金基础 SCFP.Cash Basis : H6 @8 Z% h" A' @3 o
（现金流量表） ; d! c1 n( j I1 w
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis % k. q( {& g1 H6 N% f9 C t; g
（资金来源与运用表）
# X+ x3 o* G0 w0 |# I营运资金 Working Capital 9 y5 M% U* b. r6 j8 g9 U
全部资源概念 All-resources concept
+ J& s6 W. m8 M# h直接交换业务 Direct exchanges
+ a2 @8 ]+ V/ N* L正常营业活动 Normal operating activities
! s8 c. b6 a( E! M* z [9 g! {财务活动 Financing activities
1 f& T" o2 C/ H: z投资活动 Investing activities 9 V/ O1 g d& X- G) `9 h
-----------------------------------------------------------
! M: ^! \& A$ R- N6 `5 O8 j8 w（13）财务报表分析
/ s- `5 ?, l+ e! t0 r财务报表分析 Analysis of financial statements
0 ~! ]# C: C4 u4 H% m7 ]" }比较财务报表 Comparative financial statements 7 i/ D; n& V1 F* H9 N6 l- e
趋势百分比 Trend percentage 1 [+ C- W3 s# b+ { f4 m
比率 Ratios ( j+ @; C- i' H5 a$ I6 }
普通股每股收益 Earnings per share of common stock 1 ?" g7 ?: H9 P3 Y/ _& {6 E! u
股利收益率 Dividend yield ratio 1 z/ n7 Y$ q! ^& k# ~
价益比 Price-earnings ratio
( J( N m# e. Y: q: N& N4 Y普通股每股帐面价值 Book value per share of common stock ' e% f! A T6 ]7 F2 P1 J# w% S t' |
资本报酬率 Return on investment
* U# I4 D5 ~! W$ }) _- A) P总资产报酬率 Return on total asset
: `1 j$ j) ^5 S0 I3 d债券收益率 Yield rate on bonds + e# i/ ]- Q" A
已获利息倍数 Number of times interest earned
% F9 D* b1 m7 [2 P- b' _! E债券比率 Debt ratio
/ T1 ]( ?; _; e1 D7 _优先股收益率 Yield rate on preferred stock " @' r# m* D4 [# C
营运资本 Working Capital
+ O V, C+ v1 x: F9 V周转 Turnover
" Y; H5 k3 N6 G [0 s存货周转率 Inventory turnover + x! r, k' ]* v
应收帐款周转率 Accounts receivable turnover 4 X7 E9 B) ~6 N9 o' N. i
流动比率 Current ratio
/ M% k& }# C1 o, t) b5 s$ w0 o速动比率 Quick ratio
8 M* v6 C7 }4 D& \6 m酸性试验比率 Acid test ratio# {7 S8 f" \, a' w( e, \3 Z0 z4 u
------------------------------------------------------------ , ~: s9 D3 [6 L
4 J4 E* V, M$ K R$ C6 b
（14）合并财务报表 4 o, ?4 }, h7 v; N: p& n: h& Q
合并财务报表 Consolidated financial statements
4 V9 C: ]1 W1 B% j吸收合并 Merger
1 B0 F# k8 ~+ `3 s; [创立合并 Consolidation
( z! y, o/ e( j. v控股公司 Parent company % p$ J4 _4 y2 T! l; k
附属公司 Subsidiary company
- x7 \) G( B& {% h ]$ p$ O少数股权 Minority interest . t' q5 q* G3 P2 C6 x
权益联营合并 Pooling of interest
B. S: R3 u# u购买合并 Combination by purchase 4 B- ~9 C, K6 ^ t8 _5 Y
权益法 Equity method
3 T/ }! x5 Z t* m# |. O, L: u# f成本法 Cost method / D' a, a8 G* M. D7 _
9 S6 d7 n- F. o
------------------------------------------------------------; C. v( s4 H1 X' N
（15）物价变动中的会计计量
& }" V6 f2 `, _# t# y, N, r, Y9 B物价变动之会计 Price-level changes accounting 7 a& r8 l- \& g$ ]9 z) T0 f2 }
一般物价水平会计 General price-level accounting
% m/ j4 U; Q& ]. L' {" }/ Y0 r6 n5 U货币购买力会计 Purchasing-power accounting $ l! I/ F6 t' e: M9 D
统一币值会计 Constant dollar accounting ! M5 I2 L9 l+ k0 o
历史成本 Historical cost % R* P6 W0 F& g' n* Z# a- D" ~* T, a
现行价值会计 Current value accounting % r& e: x$ f& r4 s: F2 ~) M4 |) _
现行成本 Current cost 6 d' k9 C/ `! b# d
重置成本 Replacement cost
* C Z3 P! R# u# A* G+ d物价指数 Price-level index 2 i) ^6 K: r# t: w) n$ X; Y
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
# [7 x7 l Z4 ^8 L2 M1 Y$ p消费物价指数 Consumer price index (or CPI)
# s. ]$ l; L$ j( Z批发物价指数 Wholesale price index 2 T8 m1 k9 R' H5 O
货币性资产 Monetary assets ) O! J, @5 B, P; C2 g# r4 Y
货币性负债 Monetary liabilities
6 R5 A" {) m0 j( `& c5 G* A货币购买力损益 Purchasing-power gains or losses
: a+ s7 i) u$ N8 q- N9 Y1 A资产持有损益 Holding gains or losses # N8 a$ J- i1 F; g. ~+ k* D
未实现的资产持有损益 Unrealized holding gains or losses
: C* I: f% Q1 f& r现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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楼主
发表于 2005-11-13 11:42
