 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 , I$ Y# h+ \- A7 |; _. n i( A
会计 accounting , Z: y+ H j: i+ K# k
决策人 Decision Maker / s. r+ U* {# e/ Z8 Q' k
投资人 Investor # Q( i# R7 u8 ]* D) g" E& Y
股东 Shareholder
4 ^* S! I! l+ i, V* X7 j8 V' t) d) f债权人 Creditor
! F1 V/ D- Y+ G3 Z2 A% I财务会计 Financial Accounting
/ Q( T ^" h7 p2 C1 M管理会计 Management Accounting ; N, h! d6 l5 G9 P9 |3 M
成本会计 Cost Accounting
8 H6 @6 ?: @2 T* j0 y1 U7 Z私业会计 Private Accounting 5 [, F- f( y. Z9 L( u- M4 j- E
公众会计 Public Accounting
) ~" c- P: v! ?3 c5 L注册会计师 CPA Certified Public Accountant
0 k# T5 V- A8 l! R国际会计准则委员会 IASC
( U# C5 W- U) e! W$ p1 `" ]美国注册会计师协会 AICPA
) Y( r6 z, y2 s- p2 c+ u1 T财务会计准则委员会 FASB
6 l4 f" G7 ~7 S' |" M' S% D管理会计协会 IMA
0 S4 B1 p/ @3 O" M; H4 c/ m; [美国会计学会 AAA % c' d T& w ^ k& o
税务稽核署 IRS % ?/ {% `. Q) q0 E% _: v+ [
独资企业 Proprietorship
' y' G) T4 q1 m合伙人企业 Partnership 1 R1 m- w8 ~+ F
公司 Corporation
/ o. G4 E+ D: L' |0 z0 |6 j5 u; I会计目标 Accounting Objectives
+ c% y8 X- m4 t) U% f& ?' J9 C会计假设 Accounting Assumptions `" H! U3 c% T) ~/ m
会计要素 Accounting Elements - o6 Q! b& a, c% J
会计原则 Accounting Principles
' [2 R1 z4 f5 |7 X1 a1 d, n会计实务过程 Accounting Procedures
, W; O) G) u; p7 ]财务报表 Financial Statements
5 m! J' Y% H! Q& y财务分析Financial Analysis
, b. _$ |8 G, Z; g' }会计主体假设 Separate-entity Assumption 2 x5 R) E9 z( L3 u% P) H
货币计量假设 Unit-of-measure Assumption
! {9 \+ J/ I& O+ X持续经营假设 Continuity(Going-concern) Assumption
) ^, U& c1 a u会计分期假设 Time-period Assumption ! C* x! Y$ b! N; h j3 y" z
资产 Asset
4 A3 R& p! s5 o3 R0 ^! u' q# |负债 Liability
) ?# ?" V4 v3 |, R* i' i0 r业主权益 Owner's Equity / V) f; v) }- Z# S; h0 H5 V* ?& f$ ?
收入 Revenue
$ [, ^# r2 ?3 Q i4 B费用 Expense
) k4 }5 F% W& C# I* T! ^% G收益 Income $ G* W. i9 d9 x9 `$ u# S0 l, X+ y
亏损 Loss # h0 g+ Q& K5 c- W1 V! m
历史成本原则 Cost Principle 7 [( z# P6 j8 Q) c7 N' i: `$ m0 f
收入实现原则 Revenue Principle
: q; n o, b D2 R/ o! Y) p# s ^配比原则 Matching Principle
& D3 D1 H. E1 ~9 y% p e( s8 _* Q全面披露原则 Full-disclosure (Reporting) Principle 1 }2 T& T6 _7 t" z
客观性原则 Objective Principle
7 g. d+ ]' D( m一致性原则 Consistent Principle
. b0 q' ~/ y/ p9 _. W4 c8 Y" U% |可比性原则 Comparability Principle
* D- _# S$ |" f, V( N) s& T重大性原则 Materiality Principle& N# q& F6 P i. W( H1 o# d
稳健性原则 Conservatism Principle : c6 o! U7 p: D: q6 K
权责发生制 Accrual Basis
0 A- S2 B* O' ]$ C7 M1 n0 h现金收付制 Cash Basis 9 ]7 Y& Q( j4 O+ V; I- U
财务报告 Financial Report 6 r6 w1 M0 f. z& {- F3 H
流动资产 Current assets # y4 a3 H% s. J( h
流动负债 Current Liabilities
! a3 R. F" b7 T1 I长期负债 Long-term Liabilities
8 g4 o0 O1 n9 E" _! @8 l5 K$ C+ z# r* w投入资本 Contributed Capital
- W1 H. M+ ?# P/ ?( L* G3 p: X+ X留存收益 Retained Earning
- D0 Z) |& u2 Y, y; k0 \2 M
- W8 s! h) a R* M; |------------------------------------------------------------
) O7 g% I+ X# P' q) K9 |6 g（2）会计循环 0 \3 f' T k1 w
会计循环 Accounting Procedure/Cycle
: {2 ?7 L6 F1 G. F0 f' ]2 K4 v2 L会计信息系统 Accounting information System 7 K0 C% Z4 g4 V) r
帐户 Ledger $ k8 |; n# ?! q( N
会计科目 Account * [$ t0 B2 U9 a, x4 S
会计分录 Journal entry
9 i- Y! G; E; b* w原始凭证 Source Document
: p; {. w! q) O5 k9 @日记帐 Journal 0 {) i! Z, S0 L# L" \! K9 V% Q
总分类帐 General Ledger
2 \) H+ [8 I: o9 n$ t( \明细分类帐 Subsidiary Ledger
" I. w$ J3 i$ B' m) M) b& S8 v试算平衡 Trial Balance + W2 S. Y# q% {* a
现金收款日记帐 Cash receipt journal
$ @& g& l) w( k现金付款日记帐 Cash disbursements journal . d' d. I+ s. `" d2 w' G
销售日记帐 Sales Journal & s2 \ g7 C9 b0 z) I4 ]
购货日记帐 Purchase Journal
4 T* v8 v& f" J# G% f0 c# e; H6 f) F普通日记帐 General Journal
; E4 W1 z4 l6 [9 \ T工作底稿 Worksheet . y! e9 v; o C$ u, v3 B3 n: e
调整分录 Adjusting entries : C8 k) \# ~# x
结帐 Closing entries
8 c# R7 J' d6 H1 r. ^2 a' y
( h7 R: O2 W. X0 [( Y' _----------------------------------------------------------
& v' V) B+ d) ]0 R（3）现金与应收帐款
8 A+ ?; e) j" A' a! O' J6 ~现金 Cash ( }3 m4 }5 v! g, F( D; ]' g
银行存款 Cash in bank
- D, ^0 A2 j+ E! e- {- t库存现金 Cash in hand / G. f" R) ]' b( ^6 w
流动资产 Current assets 7 f. E; o0 m6 ^) R5 i' @
偿债基金 Sinking fund 9 Q$ u, {, p6 i' B2 x/ Y4 x
定额备用金 Imprest petty cash
* I. a! z) O! h支票 Check(cheque)
( L D; C" R. T2 a# ]# p银行对帐单 Bank statement 0 w, b. r! \* C% L4 t( o7 _
银行存款调节表 Bank reconciliation statement
2 v( R8 u/ p9 W4 a( T0 a在途存款 Outstanding deposit 8 X5 X& D5 t4 R8 y/ m* Z. h( U
在途支票 Outstanding check
+ |9 k4 |6 `9 V" n应付凭单 Vouchers payable
9 F+ f$ ?/ I) I' F; G, m8 Y1 p应收帐款 Account receivable
7 ~ c' ~4 J q0 K. {# @& U应收票据 Note receivable 5 W. _5 u0 ?& n2 y, _; k! L; P" `
起运点交货价 F.O.B shipping point
4 {1 s0 i& A h; E: }目的地交货价 F.O.B destination point 3 d/ _$ I) ~ t8 i% A
商业折扣 Trade discount
. e' }2 j3 D# Y- k1 E& y现金折扣 Cash discount
' V) ^3 `" v! Q* x; x* @% Q* l# \销售退回及折让 Sales return and allowance * f* y6 [7 x. q* P
坏帐费用 Bad debt expense
4 |: v3 Y. R& E9 i6 n备抵法 Allowance method ; `% Q1 w% V8 Y& e5 q
备抵坏帐 Bad debt allowance
+ M# H3 N2 h4 V) n/ }7 T损益表法 Income statement approach 1 C2 n4 [# Q. v3 [* e
资产负债表法 Balance sheet approach 5 M9 I: ^( @) L$ M& W9 V0 e# b
帐龄分析法 Aging analysis method
% ?/ S: n; ~& ]直接冲销法 Direct write-off method ( m% G6 s. E. P9 h; g5 L$ R1 N
带息票据 Interest bearing note
$ V6 B" e$ V! r/ o4 P! a. B( n不带息票据 Non-interest bearing note * f' @7 Q# ^; T
出票人 Maker
% S& w* D9 V+ c/ x" y! o受款人 Payee
6 \8 l* Y U7 [本金 Principal % r+ |! ~' a; x
利息率 Interest rate
1 p0 a- r7 Q$ z到期日 Maturity date ) \" d* a; i t/ ? `4 l, l
本票 Promissory note
/ L1 f+ I5 j& W! G7 \0 k贴现 Discount
0 K5 ^6 P, U- p+ @ k( q( g背书 Endorse
2 ~, [, h8 j+ v拒付费 Protest fee $ e( H& @! U2 e5 z/ {5 i, ?
# A+ q! q% z6 I; M+ p* K Y------------------------------------------------------------
1 K. ?" Y& a! |' R（4）存货 : t/ `9 ?& O2 z4 c5 J0 x
存货 Inventory 0 [, c7 h' y6 h% t2 @
商品存货 Merchandise inventory
$ o5 C l8 z: v# s! Z7 t4 G产成品存货 Finished goods inventory ' d" X: Y5 E! E- `# L2 c5 h
在产品存货 Work in process inventory
9 q: M" P* _+ D' @ E" d3 i2 l原材料存货 Raw materials inventory ( W* a; o( z8 N9 D1 ?
起运地离岸价格 F.O.B shipping point
) B( U* D1 }1 d& }) f目的地抵岸价格 F.O.B destination
& z9 ]8 e% o0 x; Y; E1 q: N" O寄销 Consignment
+ `2 T+ k; r- k6 ]+ H* l寄销人 Consignor
; A9 x( a# Q9 Q5 G% R9 I( H9 x; ~; N" Q承销人 Consignee
+ J- C/ |) u2 D/ j9 s定期盘存 Periodic inventory
0 { ^1 F( {; x6 b, e" A永续盘存 Perpetual inventory$ U* ]) B2 W$ V' h5 Y
购货 Purchase 7 K# F' S7 E7 t( P- u3 ?. d
购货折让和折扣 Purchase allowance and discounts % O2 J0 v( H V* p& C
存货盈余或短缺 Inventory overages and shortages
/ b+ ]9 W& v2 t分批认定法 Specific identification 9 \: e7 G/ B2 ~2 t* _
加权平均法 Weighted average 0 f0 Y! i# w% V* K
先进先出法 First-in, first-out or FIFO
, b0 V# k _) S+ z4 s后进先出法 Lost-in, first-out or LIFO
. l0 V. k1 J& x/ a# }0 q+ y移动平均法 Moving average % _$ H% X' m! M! \8 m7 N& {5 b# O
成本或市价孰低法 Lower of cost or market or LCM
# m" Y( O! U* Z" _3 R市价 Market value ( w4 l- r$ r1 p* j: i: l
重置成本 Replacement cost ) A$ X7 T# F3 {2 y: Y. x5 a: ?2 y; K
可变现净值 Net realizable value
; s/ |. c/ [4 ]9 G: |/ t% x" Q上限 Upper limit
; D0 r" d* I% ^6 W5 {! T- a下限 Lower limit ( E' s$ B* X3 l X
毛利法 Gross margin method : O; X% z) e% B
零售价格法 Retail method ) C9 m( S/ i0 h/ m8 q
成本率 Cost ratio - c, r; B; e$ [$ ?" C7 E
6 ]+ |! g6 F% \
------------------------------------------------------------
* s& |# z$ }5 l5 a（5）长期投资
: r6 a- f. a; k+ x7 E6 w5 ]长期投资 Long-term investment : [2 [4 Y% @! i% R, C
长期股票投资 Investment on stocks 0 a9 V( ]) B; X5 I: \& y& H1 m
长期债券投资 Investment on bonds
- c3 v9 o" x! R/ M" p/ t; {: K/ n" T+ r成本法 Cost method & j0 U" @ |, J) D+ U1 _) F
权益法 Equity method # w2 ]* s$ |9 k$ g/ s% h
合并法 Consolidation method
3 L7 a) W- K0 N" m股利宣布日 Declaration date ' b2 ?7 T; V" L# ? F
股权登记日 Date of record + J# |6 Q7 {$ C4 P1 h" }
除息日 Ex-dividend date
, f Q" y/ j8 u7 u8 K1 X& o4 b$ i付息日 Payment date
4 I# Y" x3 {2 I: D# B; ~2 d8 c债券面值 Face value, Par value
" c, O" Y6 L# m债券折价 Discount on bonds " N4 a( }' i0 n- i2 W
债券溢价 Premium on bonds
. r0 }3 k6 h8 l, v0 X0 g票面利率 Contract interest rate, stated rate 1 r1 \2 x" E5 B9 \% p* g
市场利率 Market interest ratio, Effective rate
7 e% d. P9 j6 v0 e& [% l, E普通股 Common Stock ) D: T. @# M6 v J
优先股 Preferred Stock % \+ s$ D" K# D, x+ L) R
现金股利 Cash dividends 7 B4 ?+ ]) k2 [0 h' O( |* p
股票股利 Stock dividends % I/ V, R/ M j" i4 @
清算股利 Liquidating dividends
3 _" ]/ |4 Q' W6 d. ]9 v到期日 Maturity date
1 L$ q V8 f8 v5 p2 Y到期值 Maturity value : y0 I8 _: {3 h2 ]
直线摊销法 Straight-Line method of amortization
* J6 @) \! t7 y% q实际利息摊销法 Effective-interest method of amortization
$ e: k& U0 e; r: Y( c
6 u, Q& U9 X4 f3 A---------------------------------------------------------' }9 U$ y( x' F* u- f/ b
（6）固定资产
' v7 L2 I/ W1 D' y9 J固定资产 Plant assets or Fixed assets 2 `4 c1 J8 u3 \! o Z0 g
原值 Original value
$ ?1 i3 @ s4 h( U$ J! ^预计使用年限 Expected useful life
- W1 m" y) G! S4 o预计残值 Estimated residual value
, [9 u, p3 d5 s% ~9 @折旧费用 Depreciation expense . u9 R- z, C. ?* [# U8 c2 Q
累计折旧 Accumulated depreciation
% y P& v( z3 ?3 H d帐面价值 Carrying value
4 ?; \2 x6 b1 }) k7 C7 p应提折旧成本 Depreciation cost ' J/ J1 ?( _/ k: A0 e! x/ S) K: L
净值 Net value
+ E* E: n0 I1 C; t" @/ e; g3 e6 Y4 ~在建工程 Construction-in-process
K$ w# L* s' ~* R: P* Q8 _1 a磨损 Wear and tear
/ {7 _) ~) }: W; v& v# d$ c$ W" E过时 Obsolescence
4 y& W3 k! } q4 F5 `& K直线法 Straight-line method (SL)
, s% u; G2 A9 H% Q' f! b$ Y工作量法 Units-of-production method (UOP) ( l4 |* s, T+ [7 l7 P, r8 x, d
加速折旧法 Accelerated depreciation method & N% }$ h2 U7 |8 N
双倍余额递减法 Double-declining balance method (DDB)
u4 X3 |1 r g! Z" m) Q% b! U年数总和法 Sum-of-the-years-digits method (SYD) 5 {6 I9 K$ h2 S) I3 e
以旧换新 Trade in . g- ?: n5 w" y$ _2 g6 E5 Q9 g1 c
经营租赁 Operating lease
- V& l4 a0 p3 c; l/ h融资租赁 Capital lease
5 ^/ F& K6 X( R! S9 e廉价购买权 Bargain purchase option (BPO)
' F" y) R+ M: Z: E0 l& q% d# Y资产负债表外筹资 Off-balance-sheet financing
3 Y9 |% M/ Y* v最低租赁付款额 Minimum lease payments
2 y- k6 r+ g7 g--------------------------------------------------------3 I2 \* O& K' U w% @) G. m
（7）无形资产 $ G* L3 a7 b- W; k) h! \
无形资产 Intangible assets
8 T4 N, C7 `7 u) C' l) h1 X专利权 Patents - |: ^. P/ T4 T8 A$ T6 x8 M
商标权 Trademarks, Trade names 5 t. U- R. w9 {4 v( P" p$ d
著作权 Copyrights ; d! T) k7 L6 }" H- c5 V
特许权或专营权 Franchises A" \" {" R) U
商誉 Goodwill
! ~: O7 b4 E1 K' V' Q5 H$ W. r% U) ^开办费 Organization cost ; \ L% d$ }: O ~6 o, t/ H
租赁权 Leasehold
; L+ L* n$ D' j! c! u4 l2 `$ t) V摊销 Amortization
1 G0 U! P# i; T( O# h--------------------------------------------------------
, E: i7 b& l6 a8 K1 }. p( X（8）流动负债
: Y1 r7 V% }, F) ]2 h负债 Liability ; Z1 b" O$ [$ f/ q
流动负债 Current liability , C3 O$ P1 M8 K2 O4 r. Q3 V
应付帐款 Account payable
. Y: _2 A* N2 [" n2 H8 w, y应付票据 Notes payable 3 ]# s7 [4 [ F2 i) u; I/ A2 e
贴现票据 Discount notes
: {& p( ?9 P8 y( {: t长期负债一年内到期部分 Current maturities of long-term liabilities# g7 N/ D9 T* G- u
应付股利 Dividends payable ) H# v1 t/ L, e+ Z
预收收益 Prepayments by customers
5 \& Q2 x* v/ _& N5 p存入保证金 Refundable deposits
5 F8 k2 \/ C# u d* {应付费用 Accrual expense
& Z( p6 w S$ h' s增值税 value added tax & S0 e! Q, F( i J" U
营业税 Business tax + f3 w @9 ~ j2 k; K
应付所得税 Income tax payable 5 T' p8 G, F6 y! A w5 m
应付奖金 Bonuses payable ' u2 B3 ^" F; R* }4 I8 l
产品质量担保负债 Estimated liabilities under product warranties
" r& }% O0 S8 R" b' {赠品和兑换券 Premiums, coupons and trading stamps
2 @$ Y6 w/ {; c或有事项 Contingency
6 E F3 x, C9 d或有负债 Contingent , t! n% _7 q" A, i* J9 v+ ^" ~; m
或有损失 Loss contingencies
9 ?; m G& m' r2 d或有利得 Gain contingencies 0 I! E J- ^: ~+ n
永久性差异 Permanent difference 8 p6 ~8 R0 v4 _6 i
时间性差异 Timing difference 4 X; g( j; ?: z" m# R4 g$ O2 N0 |& H
应付税款法 Taxes payable method " u7 C3 p: z2 H' N
纳税影响会计法 Tax effect accounting method
" n8 J, z3 ]; _& e* m& d" j6 [递延所得税负债法 Deferred income tax liability method
$ `3 r: O1 K3 v s; y8 P3 {! K Z2 m" H+ h+ l! R2 q" I
------------------------------------------------------------2 {1 ?, V$ X; N4 j+ O! \
（9）长期负债
3 P! I% {/ X, O s/ ^/ {长期负债 Long-term Liabilities ( P; U1 `* w6 j) x, [8 C
应付公司债券 Bonds payable 5 T9 p9 M6 `0 Z1 y4 J
有担保品的公司债券 Secured Bonds
. ^- Y5 P2 h7 x$ v4 |抵押公司债券 Mortgage Bonds / e& _( F- h! m% H. t- d, V
保证公司债券 Guaranteed Bonds * l( j0 |4 O+ L2 I: n8 A
信用公司债券 Debenture Bonds
' Q5 X- k! q2 [8 W2 u6 T& c一次还本公司债券 Term Bonds
4 ]9 }4 v3 {3 M' W+ Y' v分期还本公司债券 Serial Bonds
( k+ i0 g. e% X* u可转换公司债券 Convertible Bonds $ B9 @! i; p' |/ o
可赎回公司债券 Callable Bonds , s9 x c5 W; b! X5 O2 t, N! g
可要求公司债券 Redeemable Bonds 3 A7 O9 d* m& O9 I; {
记名公司债券 Registered Bonds @* h" T( |) w/ B2 ]9 \ j' S
无记名公司债券 Coupon Bonds ! E7 ]: v7 h$ m: V
普通公司债券 Ordinary Bonds
% I7 |$ ]/ Y( S$ X收益公司债券 Income Bonds 7 e9 E( n3 |0 j& ?. @" E
名义利率，票面利率 Nominal rate
8 Y3 j6 O% g, Z; L7 {0 a% V4 v实际利率 Actual rate
4 T' I$ _! w1 j6 E/ `0 Q/ L& J有效利率 Effective rate
t8 u6 I: e5 w d! L3 Y. L$ }溢价 Premium & u" ^2 S ?$ ^- V! H& e; }: k
折价 Discount 3 Q) K0 B0 B. ^& r* q3 }( o: m
面值 Par value
' g- h, p8 M: M# [3 B& J( ]: k直线法 Straight-line method
1 x8 {5 L% C% D, S0 v实际利率法 Effective interest method * ~6 k6 @7 D# V" h) v! Z
到期直接偿付 Repayment at maturity
" x2 m: R. w5 E) T; s0 @提前偿付 Repayment at advance : x% e5 V! m% E* B# H) I1 B8 @
偿债基金 Sinking fund 1 o% P+ W+ q$ |* C
长期应付票据 Long-term notes payable ! G/ x$ y/ F D. V' `
抵押借款 Mortgage loan9 A# A4 r% j, U' p
--------------------------------------------------5 v4 X! h9 V! B* W& d; R
（10）业主权益
" h y( q. f: [2 r5 }权益 Equity 5 P0 m" m7 Y) t @' X7 V5 ^
业主权益 Owner's equity ) N0 Y" Q) d; k3 R$ b
股东权益 Stockholder's equity
) r; t$ y7 [: ?' [9 f投入资本 Contributed capital
( o' n# C, h \! w' L缴入资本 Paid-in capital
6 r+ ]* j# R) G8 G. Q3 b股本 Capital stock ) m( ]0 }/ a) I5 X( O
资本公积 Capital surplus
4 Y5 N- q8 A2 L# E3 i5 |2 n留存收益 Retained earnings ! X' O2 a1 A' ~9 n/ k9 H
核定股本 Authorized capital stock
% e# Y& Q7 n! g! K实收资本 Issued capital stock 8 {; |: S5 l, x; Z4 r& Q
发行在外股本 Outstanding capital stock . s+ y& C7 g6 B
库藏股 Treasury stock % u, @/ ~0 m! n) u( X
普通股 Common stock 0 u# X! ^: D& J h
优先股 Preferred stock . |' w s" R! L
累积优先股 Cumulative preferred stock
* h% K. w+ R( F- e8 f. x+ N非累积优先股 Noncumulative preferred stock
* l/ `+ U/ E$ P' A) j7 W7 X完全参加优先股 Fully participating preferred stock
" R! }( ~; {' l部分参加优先股 Partially participating preferred stock - h; m9 Y- h' b9 [7 Q
非部分参加优先股 Nonpartially participating preferred stock , [5 ]% `% F9 M
现金发行 Issuance for cash
1 d# ^1 D# e6 ~7 Q: I# c0 h5 n非现金发行 Issuance for noncash consideration & x9 v2 F+ {' I* q( c/ k0 r
股票的合并发行 Lump-sum sales of stock * p6 v H1 J3 c) u/ k& z
发行成本 Issuance cost
( p. G' s1 N3 Y- |5 z) \成本法 Cost method
8 n9 u3 _7 G$ @面值法 Par value method . h& X& }* B# }0 e* L
捐赠资本 Donated capital
* n5 h$ w( u) R+ z盈余分配 Distribution of earnings
n, }4 z' N* X+ ^( A股利 Dividend . P4 e* [$ \6 p
股利政策 Dividend policy Z3 D' y% Z3 v1 P- i" [2 e
宣布日 Date of declaration
s- y9 X6 K1 S' q9 f2 F7 n股权登记日 Date of record
5 A5 P5 o4 G+ A8 K/ T: A, F1 u除息日 Ex-dividend date
; k8 ?5 L6 _# G& ]9 |股利支付日 Date of payment # g) U! { }. Y' X
现金股利 Cash dividend
) E# g. G* d* X* O0 N1 }股票股利 Stock dividend 4 C# h& Y1 Q3 `& C) Q
拨款 appropriation 5 S! }( {$ ~) P+ n$ V+ V1 g
------------------------------------------------------------$ f! Y. q) {( e3 x- [
（11）财务报表 4 w' [$ O$ B. Q" L
财务报表 Financial Statement
4 _9 Z2 C- J, J* t资产负债表 Balance Sheet
* a' @- _+ N- c3 p收益表 Income Statement
* a/ ^- K1 t: W# n' g5 g2 g3 J* f帐户式 Account form ( U: P: j) p" k0 {# h5 o
报告式 Report form
: T! ` Q1 M" M1 f8 _, y编制（报表） Prepare 7 j6 n' v9 ~8 b6 j9 s( D
工作底稿 Worksheet * n2 i* A& }6 A# F1 `5 W
多步式 Multi-step : t% _$ F& p, w! X/ e5 \. Y& J# j
单步式 Single-step 5 i }( h' }- ] Q h, n
-----------------------------------------------------------
6 [+ v% T; m4 }（12）财务状况变动表 / t0 U1 m8 [' x1 E) j
财务状况变动表中的现金基础 SCFP.Cash Basis
5 G' ?! g/ X% [; Z（现金流量表）
: {4 j+ S' h# Z/ B/ a财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
8 y0 d9 ?2 J4 v（资金来源与运用表）
' ?' m" e! R! p9 o" |& v; b营运资金 Working Capital 7 \+ M) M! e+ k' I& ~7 j9 ]
全部资源概念 All-resources concept
. n- d% M& i( H+ k7 e4 G直接交换业务 Direct exchanges - F& `' i3 j3 A0 H
正常营业活动 Normal operating activities 0 u" n0 [" e' U, H
财务活动 Financing activities 3 @8 ~2 t/ O1 c" D& I) F" \1 k
投资活动 Investing activities
- r5 J w, t7 x3 p-----------------------------------------------------------
8 Y0 s# S* \$ ]3 d/ P4 ^（13）财务报表分析
5 {$ i5 `+ E5 f2 L4 g财务报表分析 Analysis of financial statements ( Y, C# ~( p0 @8 k. F
比较财务报表 Comparative financial statements & W" Z+ {! e+ s% K+ k
趋势百分比 Trend percentage
) B, \9 U4 Q3 h" J比率 Ratios $ g- X: @$ q. ]" r7 P
普通股每股收益 Earnings per share of common stock 5 _; `, C C7 y* E' w& Y, N) _
股利收益率 Dividend yield ratio . y& Y1 o7 w/ [2 Y
价益比 Price-earnings ratio
$ d1 F+ T& k+ M2 L! ^/ b普通股每股帐面价值 Book value per share of common stock
5 k! [, I1 }8 M0 ?6 N0 C' u资本报酬率 Return on investment 0 N7 Z0 W7 U, y' b0 k; D3 P
总资产报酬率 Return on total asset $ T/ h. T" N3 P6 J/ l4 X: d3 o
债券收益率 Yield rate on bonds ; H+ t& P ]$ A; e
已获利息倍数 Number of times interest earned
) _: C9 [# [+ l$ b5 E) B债券比率 Debt ratio
+ c! z, r, S/ A" }优先股收益率 Yield rate on preferred stock ; f9 T3 v& D8 |- s$ C
营运资本 Working Capital ! m U0 V7 e& e, K7 L
周转 Turnover
: P. k0 T6 |1 _* H0 o0 F o9 ] l存货周转率 Inventory turnover
4 X- ?9 H9 I- T应收帐款周转率 Accounts receivable turnover
3 n, ~* ^0 k8 H9 c, ~, X流动比率 Current ratio
' B! o* x7 X2 ?. ]" d" u速动比率 Quick ratio
8 K9 z! _% N3 ?% \- P$ s* [酸性试验比率 Acid test ratio
( h) x0 { D' S4 k9 k------------------------------------------------------------
, a. b2 @' `# G2 I2 x( V7 y: b% T9 O' G: m
（14）合并财务报表
- Y; ?% ~# r( e. _9 d+ ]* y合并财务报表 Consolidated financial statements , M2 ]& k, u; `/ e8 G- x$ U, h
吸收合并 Merger 3 i) [, L( D0 l# y7 w$ |8 z' H
创立合并 Consolidation
. `& o* b4 L& V3 F( e控股公司 Parent company & U6 F1 K9 q- C8 i! e( I: q Y
附属公司 Subsidiary company
7 Y" E, E. T U, l/ n* _" o少数股权 Minority interest $ c5 l& C: s! J3 ^. x
权益联营合并 Pooling of interest ' A! }: [' o3 y0 K; N
购买合并 Combination by purchase 8 {6 m( W- ]% T' `: p: j7 Y
权益法 Equity method / \( s0 I$ G& J- l7 f
成本法 Cost method 1 `& F. X% F* p
% E6 z- `5 Z2 X; e1 O* _------------------------------------------------------------
& c7 v7 U% D5 {! _5 ], z: E（15）物价变动中的会计计量
! U- z( Q! f6 s, U/ W5 L物价变动之会计 Price-level changes accounting
2 C, Z9 ?( {" N4 h! j一般物价水平会计 General price-level accounting 8 i2 ]$ Y# \8 t
货币购买力会计 Purchasing-power accounting
; {" w4 c: e2 X统一币值会计 Constant dollar accounting / O# Q0 _/ {2 N' m* q/ h
历史成本 Historical cost ! e7 i4 v" |' w7 i! k
现行价值会计 Current value accounting
: y" ]+ a; Q) |4 u; E& d+ n; o现行成本 Current cost j: Z! j& j7 i( }8 v2 ~/ B
重置成本 Replacement cost : I6 x G }5 m# Y
物价指数 Price-level index
7 m% a/ R& z2 Z9 X* y国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
2 ~& K+ e- s3 g% J$ k消费物价指数 Consumer price index (or CPI)
) d }8 G4 J F0 _& U7 ~7 a批发物价指数 Wholesale price index
- O. T1 K/ U" X# ?货币性资产 Monetary assets . y9 v# }. v0 L9 r9 z. ?1 l3 l; k2 Y
货币性负债 Monetary liabilities
; n, Y2 C7 N$ E货币购买力损益 Purchasing-power gains or losses
1 M4 g t! N( S6 W+ q资产持有损益 Holding gains or losses
, Q1 c! u1 A% Z5 M未实现的资产持有损益 Unrealized holding gains or losses
8 R$ q& n& D8 B, ?5 N% U/ k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
