 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 * v! c& T' E4 L8 d
会计 accounting
& @/ Z+ v q6 B8 a决策人 Decision Maker 3 O6 L7 ]9 b J+ A; c; [
投资人 Investor : p1 W4 i6 _8 N3 u
股东 Shareholder / j9 D+ O5 M# G: H; ^
债权人 Creditor
8 t9 U. C: l! N; D财务会计 Financial Accounting
! G6 ?; C% s, M+ K0 [0 Q. x管理会计 Management Accounting
2 w( g7 k- @+ C4 {# @7 n3 m+ i成本会计 Cost Accounting 5 I; x! b/ u/ a4 ^. m b
私业会计 Private Accounting
- Q! r8 X% |) F, p+ p+ b公众会计 Public Accounting
, f3 T( T1 @8 N; d _注册会计师 CPA Certified Public Accountant * V3 _5 X& ~8 W9 j/ L6 Y* C& y+ ?
国际会计准则委员会 IASC , U8 K7 S1 Z) e" r% C' I9 N
美国注册会计师协会 AICPA 1 h* P! ~% {- T, y2 ?
财务会计准则委员会 FASB 6 y0 K2 Q- b4 {$ L" B. Q; E
管理会计协会 IMA
1 _% T- {+ _4 Z9 ~美国会计学会 AAA & x0 o- h9 u9 I2 r5 b; a1 h
税务稽核署 IRS
/ V8 S. Q& e, u; J8 [: h" p; n. x7 [/ B独资企业 Proprietorship $ y# v. x% ` F$ t
合伙人企业 Partnership % T7 w# s5 n; V, S& g! \' W
公司 Corporation
/ ^% z. a) `+ w/ `5 E5 a+ U会计目标 Accounting Objectives
/ s1 E: F; q- t会计假设 Accounting Assumptions
9 ]1 A s6 c7 d3 |; n) f$ ?会计要素 Accounting Elements
" t% F7 ^9 \* _2 e$ s2 R+ y' R$ r* n会计原则 Accounting Principles
2 R6 O0 R" a" M) P' { m会计实务过程 Accounting Procedures ) `- t; `' R' K0 F4 Z
财务报表 Financial Statements
5 i" B$ \* _ M+ t% P财务分析Financial Analysis
8 c0 V6 }1 w! |会计主体假设 Separate-entity Assumption
: `+ o! ?3 k" t, G3 ]2 s货币计量假设 Unit-of-measure Assumption
, L7 @9 e0 Z# ^5 K4 @持续经营假设 Continuity(Going-concern) Assumption
1 e0 H: ~% G$ H5 B' o# j会计分期假设 Time-period Assumption " w+ O, n" m( |8 V8 V' a) ]
资产 Asset
' q- ~' n. r, c2 k! e负债 Liability
& P5 P8 c" U- `+ u# ?) @8 g& ?业主权益 Owner's Equity
/ u6 t. T/ C4 Y. P1 s收入 Revenue
6 p4 c& T4 d7 U6 o6 Z; I费用 Expense ' U: g5 I4 T" r) k
收益 Income x }3 B4 `& o2 f
亏损 Loss & p9 c% R; k" N* u* E4 Y* U
历史成本原则 Cost Principle 7 B5 [- }9 M& i* v' u+ q; f
收入实现原则 Revenue Principle
( m6 C$ {9 x( P* I: d配比原则 Matching Principle
1 Z2 K3 _7 N! ^7 O* N" h- ^全面披露原则 Full-disclosure (Reporting) Principle
) m: m7 A5 ~5 o0 W客观性原则 Objective Principle
( P, G4 D" i4 `0 i" Z2 Y一致性原则 Consistent Principle
# L9 z; }2 k# e9 y' f可比性原则 Comparability Principle 3 S1 ^6 T6 M: ~* @
重大性原则 Materiality Principle
$ T! o9 c9 E# K; a$ Q S稳健性原则 Conservatism Principle
2 o' V6 ~4 ~! A( h权责发生制 Accrual Basis
4 K7 d& v$ k* t现金收付制 Cash Basis 9 b, O3 S6 Z9 h: k9 }" a
财务报告 Financial Report . `: P8 z2 V* q- v$ ^
流动资产 Current assets
5 J0 s7 e: |2 \' \; |# C( Z流动负债 Current Liabilities
/ K, |# H2 p3 F I7 l( _' k4 ]长期负债 Long-term Liabilities
# |) w2 Q A4 K* ?" B投入资本 Contributed Capital
5 ?& |4 S3 G2 C留存收益 Retained Earning
/ m) n& Q# d8 X' Z* P) v5 ^5 ]5 S9 }* u0 W2 D' O2 N
------------------------------------------------------------3 T4 U& y- C7 }# [5 ]
（2）会计循环 5 k" U2 ^5 [" Y' f; g( Q# G
会计循环 Accounting Procedure/Cycle
0 q: P& L4 N1 r. G5 H5 X) v会计信息系统 Accounting information System + [: `2 q! J, o0 E9 p+ s8 r, k" I
帐户 Ledger
$ x, r7 P. }6 a3 o+ g- ^( \会计科目 Account ' k- }" i% z. k& [3 k
会计分录 Journal entry 2 @ l# L+ v8 f! h
原始凭证 Source Document
+ X! d* H# S; `% \! W# P( o, d+ G. l; y日记帐 Journal
6 @5 Z& m" i& I& ~ E/ P总分类帐 General Ledger
4 W" j* m& I1 B. y7 M7 \明细分类帐 Subsidiary Ledger
2 s9 ?( G) e! c( ]) @试算平衡 Trial Balance
% U) _$ Q. |$ w4 D6 ?6 J现金收款日记帐 Cash receipt journal 0 D9 G2 ?- \7 C
现金付款日记帐 Cash disbursements journal
/ T6 C# U k1 t& p销售日记帐 Sales Journal 9 d: y( I" A$ _- \4 |. ~# F; u# B
购货日记帐 Purchase Journal 2 `/ j- i( T1 s
普通日记帐 General Journal
6 [$ g- L" E; u4 r5 S. P' g工作底稿 Worksheet
* W' n- j5 n$ G: ]/ B调整分录 Adjusting entries
3 g/ w9 m& r6 K3 p' ~; ?结帐 Closing entries U- g% b" E+ G, i/ }
/ m) h( C, f( e2 n9 P
----------------------------------------------------------6 j/ D" y) ?2 j4 v
（3）现金与应收帐款 . t& \! v T) p0 u- K- X
现金 Cash 9 y+ Z( S( J: J
银行存款 Cash in bank
: y& W6 q5 U; G/ e6 {库存现金 Cash in hand
2 f @% |. I: E% \流动资产 Current assets
8 H' c0 T$ H. L( {5 x9 s% j偿债基金 Sinking fund
" T2 O/ t% |& V8 o" C" i定额备用金 Imprest petty cash 1 v9 t/ [+ U% j# ?# O- f0 I1 i: E
支票 Check(cheque)
( s1 S0 _7 O: _ R. O- p: b- s* \银行对帐单 Bank statement - Y' n) \$ N, L" A1 X) q4 ?
银行存款调节表 Bank reconciliation statement
$ H% @# ^- E. ?7 U( F9 N4 Q在途存款 Outstanding deposit
+ T( f9 U Z; A f" R$ c9 K在途支票 Outstanding check + g; o' O5 q8 x- s0 u9 j3 N# Z& o- F
应付凭单 Vouchers payable 9 D4 C2 }: h1 \- U+ `* {( }/ y: k
应收帐款 Account receivable
2 J% a, ~1 o) H6 L! V2 b1 o% q7 x应收票据 Note receivable
2 K8 s4 W6 J! w8 |( K, J @起运点交货价 F.O.B shipping point 6 A. x5 y1 J; K# |
目的地交货价 F.O.B destination point * q. h' d5 h' d& X" a
商业折扣 Trade discount 5 @! C* R2 u @& ~ u) ^% `% E
现金折扣 Cash discount % J3 D; `/ z) k" z
销售退回及折让 Sales return and allowance
, @8 k6 A" \9 K9 \+ I' n7 X坏帐费用 Bad debt expense
x, N+ W' Y" g3 C; D备抵法 Allowance method z# X- z$ Y; m2 W6 j5 P6 D
备抵坏帐 Bad debt allowance
4 E- ^4 d9 J* a% W. m损益表法 Income statement approach
* k$ B: U' [7 ?资产负债表法 Balance sheet approach % h; G3 c! ]5 b9 o
帐龄分析法 Aging analysis method 8 o1 a% |5 \- Z" Y- j( `/ p5 X: ^2 l
直接冲销法 Direct write-off method * T( h: {- j- a# r% N" I6 H8 E% Y
带息票据 Interest bearing note
- s, c: J% K a n不带息票据 Non-interest bearing note
7 g7 i1 D6 V3 j+ n5 Z- i7 [出票人 Maker
" Z% R6 J5 P+ z4 w* M1 y受款人 Payee
% w0 L/ ^5 P( R, H本金 Principal
1 S$ |) U4 D% R, O利息率 Interest rate
& X: v( Q! v2 |+ {9 T" M& s! y到期日 Maturity date
! ?2 g0 |" l# `: j; [+ L本票 Promissory note 0 q) T: @. l$ o; L8 D7 L! d* Z# Z
贴现 Discount 2 p. s9 ~: g4 G# A
背书 Endorse
/ b# r4 n& H8 x2 S' w拒付费 Protest fee
$ d# k) n# O) J: ^2 ~' Q2 Q5 O. ^' y/ g2 [ _- z7 W, Y5 I, o
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（4）存货
: C* u, y& @$ z* M' h9 ~存货 Inventory 6 ?/ p' E# R( g; I0 H2 A6 p
商品存货 Merchandise inventory
) b! H, c+ }4 }, C1 T* S( J产成品存货 Finished goods inventory
5 u5 N% }4 a! _4 S* n在产品存货 Work in process inventory - @/ d2 n. j( I- k
原材料存货 Raw materials inventory
+ E R8 x1 S& r) q, l! D起运地离岸价格 F.O.B shipping point 4 d& H) w, h3 R8 F5 i
目的地抵岸价格 F.O.B destination 7 u0 ?2 f0 o1 Z6 G' O8 ]! }
寄销 Consignment ' q7 O; O$ r8 L: f7 a8 l
寄销人 Consignor $ \7 ~/ [/ u1 u# H" u/ S
承销人 Consignee
& Q { G, p# p3 ^! l3 M- n) f定期盘存 Periodic inventory
& |2 L. `/ P8 i( f$ n2 [永续盘存 Perpetual inventory
& ^; J- S/ X) S/ K+ q购货 Purchase
" [ Q3 c3 i! y$ K0 S8 }# K购货折让和折扣 Purchase allowance and discounts , d5 K+ f( Q4 @) H3 S2 ~4 s8 J- T1 g, Y
存货盈余或短缺 Inventory overages and shortages , a6 o! A# U3 f9 ~% u w) ?( [
分批认定法 Specific identification 2 L3 q1 |# }% n" U7 |$ k9 b
加权平均法 Weighted average
4 U3 _9 [5 F1 z, l( Q1 f+ q8 v- D先进先出法 First-in, first-out or FIFO + r5 {" f% T7 T( P
后进先出法 Lost-in, first-out or LIFO
- M3 ]" l# d2 ~/ O2 q9 l k移动平均法 Moving average
" W w5 i# ]0 v, v V: P/ S成本或市价孰低法 Lower of cost or market or LCM & W- }7 v7 n- h. i& I H
市价 Market value
: W+ C$ C& \% I ^1 W. k3 t# d重置成本 Replacement cost ) ~& p5 q9 ~# G6 X
可变现净值 Net realizable value
9 }$ G3 s; k, H0 }. j3 a6 m上限 Upper limit ) g5 }9 C# _3 X) ?- ]) ^: t, ^
下限 Lower limit
6 P y* A: m4 b* S2 @* D毛利法 Gross margin method 9 c7 n! ]" |; f/ r+ t+ B: S
零售价格法 Retail method
+ Y, I& y! c( ]/ f9 g2 A, n1 J$ Z成本率 Cost ratio - O" |/ {; [9 J/ Z( k4 v) D
* E9 h2 W1 E$ r s7 a% a0 Q5 ^------------------------------------------------------------
: F# S3 n& t4 x（5）长期投资 4 C/ V$ t% a+ S; {
长期投资 Long-term investment
, K' e: t6 ` ?) k: p! `0 \长期股票投资 Investment on stocks
, n! a, r' W2 q' I2 O长期债券投资 Investment on bonds 0 s- S$ X$ c5 U ^
成本法 Cost method 2 M; A" B6 `" G+ K
权益法 Equity method
. q- U; k. E7 J6 u9 e' k0 Y, ?$ ?合并法 Consolidation method 6 a7 {, m) V: s8 q2 @( M5 W4 a
股利宣布日 Declaration date ' K' g. `8 Y2 g7 g! \$ R5 `0 k+ D! H
股权登记日 Date of record ' c; q% i. L" \
除息日 Ex-dividend date 3 E: O- U+ ?2 q$ Q x
付息日 Payment date
0 M6 u2 z b$ b+ W债券面值 Face value, Par value
+ w; W0 \; i! [* l7 \$ z/ i1 t, f债券折价 Discount on bonds . C A) X2 o! q6 J- s
债券溢价 Premium on bonds
: Z# z C: _/ ^& h6 j4 {' @票面利率 Contract interest rate, stated rate 1 L. E2 y/ O3 b, J$ x J, Y
市场利率 Market interest ratio, Effective rate 2 F5 f: X; s. \$ q
普通股 Common Stock
s4 ^9 I2 r. j* f# y( Q优先股 Preferred Stock ! ^: m% ~ j& _/ N( f2 a9 D
现金股利 Cash dividends ) `+ \+ {8 \+ Y' A% P- O
股票股利 Stock dividends , \4 A+ i# I# p Z; }
清算股利 Liquidating dividends
6 V8 R3 A- |" h$ @5 d9 y' V到期日 Maturity date
, c5 B0 K# L5 s- w5 F+ ?( f5 f到期值 Maturity value $ F# p' E: O5 V2 E# Z
直线摊销法 Straight-Line method of amortization
. j8 l( V- s- {6 J# R实际利息摊销法 Effective-interest method of amortization% f# M' i( d, }4 @( l: o2 I8 D
" N! z7 y I: @& b" H
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（6）固定资产
9 K4 q1 Q8 _! e! J f固定资产 Plant assets or Fixed assets " l# U/ |/ I/ c# z, b7 t2 e! Y
原值 Original value 3 y5 O0 B: `6 E9 j
预计使用年限 Expected useful life 7 T* M8 g3 R8 G
预计残值 Estimated residual value ) D0 f$ V0 @3 _. M
折旧费用 Depreciation expense
# P* O1 Y. K! [" g: \8 [2 G累计折旧 Accumulated depreciation
3 W3 c+ Y1 \! @. m" N+ ?帐面价值 Carrying value
4 O% g' E% A' G; `应提折旧成本 Depreciation cost , i. T p) N9 ?2 @7 t9 W
净值 Net value \) ]3 s: M7 m+ O ~& ]
在建工程 Construction-in-process ; D" W/ W6 @1 q; R
磨损 Wear and tear
: z0 o) W9 T* E# g) U( |过时 Obsolescence
H: v1 k( N0 B0 }直线法 Straight-line method (SL)
7 D' g0 P* G4 u6 A4 m% k, i工作量法 Units-of-production method (UOP) K% K3 Y' G1 }! t2 ?1 u6 [
加速折旧法 Accelerated depreciation method , G; ]# E2 Z5 f
双倍余额递减法 Double-declining balance method (DDB) 7 Z; T9 E4 c. ~9 e t$ B0 b
年数总和法 Sum-of-the-years-digits method (SYD)
) R. }" x0 h7 Y以旧换新 Trade in
2 f( ^, p# L2 V$ h) @5 y$ O经营租赁 Operating lease
R* r3 A& E! n4 w3 i5 V融资租赁 Capital lease ; r! ?3 h, t/ T
廉价购买权 Bargain purchase option (BPO)
0 R9 Q! P( I/ u/ z! g资产负债表外筹资 Off-balance-sheet financing
4 {$ [! U. d9 X% t, o6 q, @最低租赁付款额 Minimum lease payments8 H: ^7 B1 Y, o- @! q7 z! m U2 N
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（7）无形资产 ( A' O7 [8 |" e) S, J
无形资产 Intangible assets
$ [3 R+ Q6 p8 c) G! w: E. \ g专利权 Patents a5 j. b7 i. |6 Z0 e. s! R0 K
商标权 Trademarks, Trade names
6 M3 H8 c5 K5 ^' C著作权 Copyrights " r+ C7 {8 `* M, q0 H
特许权或专营权 Franchises 0 F6 y Z0 x/ Q3 S
商誉 Goodwill
! j1 c9 [# h- C- ?开办费 Organization cost 0 z; C# d! q2 [. W
租赁权 Leasehold
, c' A. C: G3 T [1 r/ u摊销 Amortization 3 c- n; `/ A9 `" _ O. [
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4 k/ h3 b- a5 s- e（8）流动负债 ( s" \0 {3 z3 V5 u" B7 l
负债 Liability
8 @9 q( z) m ?0 C3 d流动负债 Current liability * Q* F' C& C3 c; M
应付帐款 Account payable . @6 o( `! t6 }) ~3 Z" ?" i
应付票据 Notes payable
% K) P6 r0 L9 G" n; y& }( O% M贴现票据 Discount notes
3 n) t# Q( @; k" y, S长期负债一年内到期部分 Current maturities of long-term liabilities1 a3 _- y, W8 f' b, q1 X
应付股利 Dividends payable
+ o* D0 @& e6 }3 j预收收益 Prepayments by customers ; q; V( E" k* |# Q9 q0 K5 Q8 \) p
存入保证金 Refundable deposits . F" ^0 F4 ]5 H! T
应付费用 Accrual expense 3 r& T+ ?+ K% B
增值税 value added tax
) F, B' s" `$ s- f' w2 l营业税 Business tax
3 {2 n( S) r$ G5 F应付所得税 Income tax payable 6 l+ E2 d+ w# e' `5 t3 m" L0 W& m; z
应付奖金 Bonuses payable
: l" H- \( s Z7 B产品质量担保负债 Estimated liabilities under product warranties 2 I+ K9 z- }9 F* G& W y1 I0 b
赠品和兑换券 Premiums, coupons and trading stamps
% [8 R0 P& O$ Y. r$ I或有事项 Contingency , F5 ^8 I; B# L
或有负债 Contingent
+ O, N5 d# S% E" O6 t或有损失 Loss contingencies # ]+ N7 q8 J- Q7 l
或有利得 Gain contingencies
; K( \ h; O( [4 ^6 P永久性差异 Permanent difference V4 u R. j7 H& u, z- \, t! M
时间性差异 Timing difference
# K# ?/ {7 N4 ]( O c应付税款法 Taxes payable method 2 s: S2 m- \, a1 S; q( i+ p3 S3 p
纳税影响会计法 Tax effect accounting method 2 t2 i$ G$ ?5 e- n" {9 M3 P
递延所得税负债法 Deferred income tax liability method : |0 ^2 T% P- y- H" @7 S
2 g8 w. d5 E( \- z. V" }# a# n1 e------------------------------------------------------------3 b! v( R- g0 A+ @" a( O
（9）长期负债 2 m$ X+ c/ z7 [
长期负债 Long-term Liabilities 2 `% N2 X! s5 W' D
应付公司债券 Bonds payable
0 f( u" X$ P5 f. k有担保品的公司债券 Secured Bonds
0 @$ o. ^- `# S抵押公司债券 Mortgage Bonds 8 L( V4 _+ U2 E0 w
保证公司债券 Guaranteed Bonds
' g: n0 z- ]" h! T8 r$ J. s) ^信用公司债券 Debenture Bonds 1 O( U: U5 E9 K7 w6 g8 N" v
一次还本公司债券 Term Bonds
% K1 Y6 i9 t% _. a) `. q1 o5 G分期还本公司债券 Serial Bonds 3 k+ v7 v F9 k& Q
可转换公司债券 Convertible Bonds $ Z* T0 w5 `6 H% w, ?: K
可赎回公司债券 Callable Bonds ) y0 S$ L( f. _" J
可要求公司债券 Redeemable Bonds 1 M( z6 F. c$ h& I
记名公司债券 Registered Bonds 0 B* r, w* b2 p0 z. t6 Y+ @
无记名公司债券 Coupon Bonds
. l/ t/ T7 [4 e% b: r7 `: H+ @普通公司债券 Ordinary Bonds 7 a5 i8 J# ?3 J+ o' ]
收益公司债券 Income Bonds 9 s6 q/ C# R# q
名义利率，票面利率 Nominal rate |8 C' K, ]) ]' X/ S# E7 z
实际利率 Actual rate 7 K6 W- h4 S h, j1 V
有效利率 Effective rate * i' P: v8 [ O, @: X
溢价 Premium
+ a# }, g, ]) T; d折价 Discount
' ^- S' H2 W, ]' l9 |" r面值 Par value
6 h, M- B, T# S; o& S直线法 Straight-line method 3 t3 w' L5 e8 \
实际利率法 Effective interest method
+ H# I. c9 r4 g2 g" T到期直接偿付 Repayment at maturity
. V1 M9 `6 W) U7 k提前偿付 Repayment at advance 1 H$ a+ ]% `: h8 ?
偿债基金 Sinking fund
2 L1 ?+ j5 Y' R- f7 q长期应付票据 Long-term notes payable 4 P# \, E' ^5 o" B/ g: V" G* M1 X
抵押借款 Mortgage loan
( d b& W2 J X2 O--------------------------------------------------
* N. ^5 ~5 H6 A（10）业主权益
% k' m8 e- g. o8 O' h权益 Equity
7 U' b3 o4 \% l3 z! l& O, V业主权益 Owner's equity
q7 h: D) d- Y% k( X9 B股东权益 Stockholder's equity 5 p2 h7 p1 ~9 W# r
投入资本 Contributed capital & t2 b/ v! L+ ]! t/ D& F4 [
缴入资本 Paid-in capital
8 l8 }, }: x, @0 n5 ~1 }. Y股本 Capital stock 0 j/ I) @0 u. l ]* B; ` F% C
资本公积 Capital surplus c8 _: U& U: ]# h, ~! I% l7 m6 o
留存收益 Retained earnings 2 z5 Y; r, E. V9 \
核定股本 Authorized capital stock
i, p. y& t% `+ u; f. l' C1 h! G- w8 ~实收资本 Issued capital stock 9 R6 M$ a5 `, Y# Q. ^& h- E0 l
发行在外股本 Outstanding capital stock
6 c! u! I* T' s# X/ k) Y8 V! g库藏股 Treasury stock
9 H$ {$ o! h( O% g% o( b( f普通股 Common stock
! r/ \6 a7 m' s- Y" t优先股 Preferred stock : H7 L0 q5 ~% s% T- H5 s; x
累积优先股 Cumulative preferred stock
- _8 I5 g3 B6 h) O非累积优先股 Noncumulative preferred stock
R1 Q5 }; J7 o6 T+ c完全参加优先股 Fully participating preferred stock
' l5 C% t& U) b/ ?5 }" D+ {" Z部分参加优先股 Partially participating preferred stock
; l5 j6 _; t( m, a) |非部分参加优先股 Nonpartially participating preferred stock ! \* W* z/ a9 G2 t+ T) ?; c" R8 {
现金发行 Issuance for cash $ G, X Q$ g0 z# b) V* D
非现金发行 Issuance for noncash consideration ) l5 o0 e2 |! z, \2 t! H+ C, ^, t
股票的合并发行 Lump-sum sales of stock
: b4 t0 i/ F& U1 L发行成本 Issuance cost
0 l* O( E [4 J' k" I) B成本法 Cost method
/ T9 z; f# S' O% R面值法 Par value method 5 i7 ~$ A7 K$ y, P8 u& v
捐赠资本 Donated capital * A( E' n$ v! S/ K: }: m: ?
盈余分配 Distribution of earnings / L4 d' Z, u8 r1 k- S2 V
股利 Dividend
6 g. D/ p( |1 [" [股利政策 Dividend policy
) D( u% l- ?# J宣布日 Date of declaration
% ?' d5 {$ ]3 H% j股权登记日 Date of record
& j, n1 G+ K' n除息日 Ex-dividend date
' Y& N3 P1 C% b# t. k. q股利支付日 Date of payment + Q* }, F3 ?5 z) a# {8 [
现金股利 Cash dividend
! O' b7 F2 S* s: a股票股利 Stock dividend
2 S/ i0 z9 L. [. l拨款 appropriation
. J+ Z) H. V+ L/ x0 i5 M------------------------------------------------------------" L0 V+ P& J& u: a% M2 u4 a& o
（11）财务报表 * C: |: l& f+ [
财务报表 Financial Statement 9 F. a) C% p. f! o' z) r
资产负债表 Balance Sheet
; Z4 u8 n; d/ Q' j! m收益表 Income Statement
$ N! K7 c( b+ Z# G8 L帐户式 Account form
" E: K# n( y6 K: G* Q& s报告式 Report form 4 y# b# c+ f, E: o9 P' N+ j. L
编制（报表） Prepare 1 z! m- _" ]& H9 G
工作底稿 Worksheet 0 G3 k( ^2 I6 q; j1 m
多步式 Multi-step
( f1 ~* U8 e4 t* [单步式 Single-step
, ]- U2 n& N" z+ z-----------------------------------------------------------, {4 r+ G3 {1 `* X: _; a: b5 r4 p
（12）财务状况变动表 + D/ Q% w5 l( W& X- {6 Q
财务状况变动表中的现金基础 SCFP.Cash Basis
. ^& u1 S, W$ a( \（现金流量表） " w. b# \' q* E' W2 e8 b
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
( Q2 ?5 o/ F" u2 g6 f（资金来源与运用表）
$ p/ X6 g' Q, W& L, O/ Q4 |4 V营运资金 Working Capital
# `' K5 G6 N3 v全部资源概念 All-resources concept
Y; A) s# P. d$ F直接交换业务 Direct exchanges
7 c2 t( C2 m: S. p( E正常营业活动 Normal operating activities
" `* t9 I0 X" W+ o3 H# ?财务活动 Financing activities
8 c$ R' o' U. k% s+ E9 Z2 l投资活动 Investing activities 3 J* \! l; d5 \% C
-----------------------------------------------------------
9 O3 V' I6 u* C7 N（13）财务报表分析 0 W% q* p* b# v. u$ F% z
财务报表分析 Analysis of financial statements + ]2 u) k: `+ X6 I9 G5 B
比较财务报表 Comparative financial statements
0 O& w! I; D% C- \+ D2 _趋势百分比 Trend percentage
' A0 q1 z: S$ |比率 Ratios % x1 X8 w# |7 t
普通股每股收益 Earnings per share of common stock
2 ?- @$ o6 a8 B3 |股利收益率 Dividend yield ratio / C7 i0 f" I: W9 H. M' Z
价益比 Price-earnings ratio ; G* x4 ^: |& f) d
普通股每股帐面价值 Book value per share of common stock
# G, m3 K" I. r! z5 U资本报酬率 Return on investment
# a9 H4 g- r: ?# E. F, v总资产报酬率 Return on total asset
9 S+ G; b- y, u8 {. X! l债券收益率 Yield rate on bonds 2 h0 c% {) r% c5 S5 w) _5 {
已获利息倍数 Number of times interest earned
' J# L/ }: P6 ^ v \债券比率 Debt ratio
5 \! b6 w2 t$ _! ]优先股收益率 Yield rate on preferred stock
2 { r& Q( _, p- k营运资本 Working Capital ) [0 h( A7 i4 N2 B) E) y8 d7 v
周转 Turnover
4 D' j6 v2 K# \. e0 y& V3 v+ Q存货周转率 Inventory turnover
7 d- K5 D, R ]+ F应收帐款周转率 Accounts receivable turnover
9 A& t7 S6 _$ w& p& x流动比率 Current ratio
2 v( ^- s& q0 V& Y0 I* }速动比率 Quick ratio 6 A: f6 y$ a0 ?9 y
酸性试验比率 Acid test ratio
7 m5 n v9 \% h( r------------------------------------------------------------ / F7 c8 L* f0 D& j" H
" `; W0 h1 o/ \5 @' i8 K- r4 X（14）合并财务报表 6 r$ e- h. n% ^ B8 ^7 D
合并财务报表 Consolidated financial statements ! Q3 m( v2 j- B
吸收合并 Merger
" ^+ F0 T0 S8 H" {) H创立合并 Consolidation ( e/ w0 L9 @7 T. r) m' J. K- z
控股公司 Parent company % i1 B1 ^# I6 V
附属公司 Subsidiary company - \1 f, `: T7 a* ~/ q
少数股权 Minority interest
- r. K5 _. g9 B6 S( }' z权益联营合并 Pooling of interest
) E6 X- W2 y8 o3 b* g& q5 j购买合并 Combination by purchase 6 B5 r8 F+ @8 B" B4 b
权益法 Equity method
& w4 ~$ _+ q; [3 m$ C! r+ b, _成本法 Cost method
$ x/ k3 `& W/ d) N
* j+ N1 [4 K O4 L+ D) D0 @------------------------------------------------------------9 ?- U5 s0 g G6 b7 i. l$ h7 }; {7 Y
（15）物价变动中的会计计量 $ U) g' ?# q# M5 f" ]
物价变动之会计 Price-level changes accounting
" ^' k m. _3 M+ j( _( z) `一般物价水平会计 General price-level accounting X! B$ W* z) I9 C: V
货币购买力会计 Purchasing-power accounting ' C5 {+ c1 Z: l. o2 i2 ~+ n x
统一币值会计 Constant dollar accounting
8 H0 l8 D+ C; g Y* L历史成本 Historical cost % k; W% {/ F, A: s
现行价值会计 Current value accounting
6 R% d2 P1 K! y- h; t现行成本 Current cost $ M4 w& r$ i: R) U! p+ ?
重置成本 Replacement cost , z; O2 ~0 M, o" Y
物价指数 Price-level index
4 r2 ]. a0 O% u/ a$ B6 B0 r国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
f& N# V0 f" I- n5 ] J消费物价指数 Consumer price index (or CPI)
0 Q) Q5 |) Z; G m) e批发物价指数 Wholesale price index ( J+ r2 V. \% z! D; W S
货币性资产 Monetary assets
, O9 r7 F3 z+ J; x货币性负债 Monetary liabilities
) i7 j! g9 @5 [' E, b) G/ t货币购买力损益 Purchasing-power gains or losses 2 x5 {' ^" R: S2 D
资产持有损益 Holding gains or losses
7 H4 B5 {2 v# `$ C5 \# U未实现的资产持有损益 Unrealized holding gains or losses + S# ^4 F/ J+ f& f
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
