 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
5 o/ V$ V( q2 i) e' ?会计 accounting
1 n5 I2 l3 c- A2 U+ o4 H5 g0 L# G决策人 Decision Maker
; g5 i3 y* g! W" L z5 [* m投资人 Investor
8 b8 a% {2 K' j O- v% |' u股东 Shareholder
- h5 Q0 G' c2 L' e8 X3 N债权人 Creditor
" |: q: h8 W* {6 z) T财务会计 Financial Accounting
! K% U9 Y% B2 N$ d管理会计 Management Accounting $ W1 i, @' K4 H( w# v
成本会计 Cost Accounting 9 b8 y8 O$ g5 K) m
私业会计 Private Accounting 5 a8 n+ I' n: u; C, O2 q
公众会计 Public Accounting ; J. u2 h, S/ t% l0 u
注册会计师 CPA Certified Public Accountant - B9 O9 @; j& ^4 q4 ~5 q
国际会计准则委员会 IASC - A; `1 B$ p, ?- x* K/ _, O. D
美国注册会计师协会 AICPA G5 r% j( L1 a
财务会计准则委员会 FASB + d# B- i3 o: |: O1 ]: S, I {1 J' X
管理会计协会 IMA; J5 F7 ]. H# x* p
美国会计学会 AAA / o% A, R; c7 r6 X
税务稽核署 IRS
, r; p. ~/ G& d) Z独资企业 Proprietorship * {2 l" [+ B; q, K' A u3 n
合伙人企业 Partnership * ?3 Q* k+ P. f7 s9 y( h( P
公司 Corporation
4 s1 U! G1 A; }* [/ X# F- Y) l会计目标 Accounting Objectives 4 o7 B4 F6 K1 y1 q( Y
会计假设 Accounting Assumptions * h' q. N. k: v( l5 u& i: I
会计要素 Accounting Elements
5 k+ O& w+ v9 j$ L+ D会计原则 Accounting Principles 6 E9 h, d ]: Y7 I$ `
会计实务过程 Accounting Procedures
' o) f# z" X! X9 F" [3 w8 M& r财务报表 Financial Statements
# l" [' B7 m) ?财务分析Financial Analysis
2 M, S( [. D4 c8 Z7 r会计主体假设 Separate-entity Assumption " y) m* R6 i4 n7 I# s( M5 }
货币计量假设 Unit-of-measure Assumption , y6 _' u1 P T& u$ `) g% i9 l
持续经营假设 Continuity(Going-concern) Assumption
+ A; p1 X9 ^ x8 h. Q& i会计分期假设 Time-period Assumption
3 H4 I4 J" O6 U" j( p% d5 r0 @资产 Asset
+ b* j; `2 m u3 G3 N/ Z" B负债 Liability
5 W# n" ]! w6 S业主权益 Owner's Equity 1 L4 v7 s. A( _
收入 Revenue 4 M7 j) T2 T% h0 e
费用 Expense
1 \0 R- i8 {% L- `* C6 p8 `收益 Income 1 N8 w n7 g9 O6 N# g: Q
亏损 Loss 0 Z e& `3 I" c. |0 v
历史成本原则 Cost Principle 3 ` w1 Q$ J9 I
收入实现原则 Revenue Principle 5 l& a" z# R* K2 h- L
配比原则 Matching Principle
' R) @5 k& T, F# A" y/ Q全面披露原则 Full-disclosure (Reporting) Principle
. v8 K8 w9 W/ O# v" L) F客观性原则 Objective Principle
4 i; I& r w1 i8 k一致性原则 Consistent Principle $ u' A- m/ I# J: c8 z$ l$ v
可比性原则 Comparability Principle
" c V0 _/ Z8 Z1 d( N8 U. ]8 k重大性原则 Materiality Principle
" ` C% D9 y4 o0 t9 Z: G+ J& q稳健性原则 Conservatism Principle ) X. A, v6 h5 N! m
权责发生制 Accrual Basis
, s q2 k* } S6 h' I2 q1 L1 G现金收付制 Cash Basis
6 Y& j' g' Y! A* o0 }1 D+ W5 @财务报告 Financial Report : \. m, Q+ A% U& w
流动资产 Current assets
, k5 Q! X Z W- A流动负债 Current Liabilities
) J+ Q$ Z7 A( Y; I长期负债 Long-term Liabilities
. e2 ]8 Q! }/ M1 i" c8 H投入资本 Contributed Capital : K1 K4 x0 s2 h9 O1 k5 V# I# K
留存收益 Retained Earning# Y: _3 U0 {& o: j
/ q1 g3 O! r Y# ?) e! C
------------------------------------------------------------+ o+ V8 W0 v/ k* E! A
（2）会计循环
* P8 i# |' ~* b2 F+ j1 o会计循环 Accounting Procedure/Cycle " ~0 I `7 V& G' {( P& H. R0 Q
会计信息系统 Accounting information System
- m7 ]% ?- d. c帐户 Ledger 2 ^" Y( n5 G5 u. c% U
会计科目 Account 2 A2 E6 y" X/ l6 }" _+ S
会计分录 Journal entry _0 `* N+ }" \) `" |
原始凭证 Source Document
/ W% l* G+ J/ g8 H# g x日记帐 Journal
6 C4 G( V4 x; s) L7 x总分类帐 General Ledger - z3 r/ ^8 Y- Z. J6 B7 t) o& f
明细分类帐 Subsidiary Ledger ' P" b0 T/ N5 c% [/ T
试算平衡 Trial Balance
% Z3 i" s i `- [- q- n现金收款日记帐 Cash receipt journal
* C. M& j2 ?- L- x$ J* f现金付款日记帐 Cash disbursements journal + l; C1 H i! M' r# P- {! ?
销售日记帐 Sales Journal / u7 o: Y, b$ X& F- f% r C
购货日记帐 Purchase Journal % s7 B9 R# R4 q& H+ m+ K$ Q
普通日记帐 General Journal @0 ~; _- V/ p0 W7 i( E; |* @
工作底稿 Worksheet 6 {& d! J& C$ a& c& v
调整分录 Adjusting entries
% T2 m' I! s! h/ l Q3 q) H结帐 Closing entries
" p5 V: h* ~5 S6 z4 b% L$ U
4 _& I; w0 c+ l" G$ Y$ i----------------------------------------------------------
) A4 L4 e3 m6 z* r% |) V（3）现金与应收帐款
; @1 [, b/ ]9 H, d& h8 @现金 Cash # T. X9 }1 z8 e! B I* m
银行存款 Cash in bank
# \7 `: ^5 Z: }/ [库存现金 Cash in hand
/ }+ J1 G$ R& _* Y流动资产 Current assets ' W$ w9 e; Z% Q' I- i2 t f1 V7 I
偿债基金 Sinking fund
9 v' K- D5 X& R+ s& J# B0 x) d定额备用金 Imprest petty cash
# T1 t6 Z/ y# e, Q) U支票 Check(cheque)
5 d+ Y, p6 D# E9 X3 U7 K s3 i银行对帐单 Bank statement
( d0 Q0 o- J! a. K; r银行存款调节表 Bank reconciliation statement
# k1 c* H, u/ ]* @: q: \在途存款 Outstanding deposit
2 j' ^4 m' H$ m" B# b在途支票 Outstanding check
! V, Z, Z% N0 c5 Y$ o! D6 ?应付凭单 Vouchers payable
( g) W7 g* H/ F1 f/ U, |% k应收帐款 Account receivable
2 h4 ?( \2 K3 A# P$ a4 F应收票据 Note receivable
" y/ a p# W3 z. `2 E起运点交货价 F.O.B shipping point 7 q9 ^1 r1 U/ b2 ]5 J, P9 j9 J
目的地交货价 F.O.B destination point
) R! k( `- J- x$ H商业折扣 Trade discount ! Z9 T" d9 J; O$ Z; u
现金折扣 Cash discount
2 e1 u' p% O* L/ p5 ?9 b销售退回及折让 Sales return and allowance
8 R+ |0 N" a6 N- h2 X坏帐费用 Bad debt expense
+ L% m6 V ] W& h+ [/ m9 L5 X! C1 q" N备抵法 Allowance method 9 B0 `+ O7 z$ _
备抵坏帐 Bad debt allowance ( |2 c8 a6 _7 f' l/ m
损益表法 Income statement approach t2 N- j2 ?, B0 F- ~% W* R
资产负债表法 Balance sheet approach
0 ?3 E, D; O% P" [帐龄分析法 Aging analysis method 7 r0 f. U h3 j- |# B9 P: q
直接冲销法 Direct write-off method
2 w' H2 Z4 x7 B a带息票据 Interest bearing note ) c$ h! j- U; s! [8 a& d
不带息票据 Non-interest bearing note 4 v/ f/ `7 ?, P4 C, G" k7 M! c
出票人 Maker , j/ i3 b1 u& C" x% G3 X p: U: t; H
受款人 Payee
# e# S7 T" d6 K, x3 J本金 Principal ; ~. G d. W: x* }5 v9 ]) A
利息率 Interest rate
8 v7 Y$ C. ^% D9 W, d2 n* v到期日 Maturity date
; F0 U( _8 |2 j本票 Promissory note * s% B) Z4 O1 ~# t0 J4 X& D
贴现 Discount
* h8 N- O& g) H背书 Endorse
( J; _6 K, S+ Z: S/ B' d/ d$ u拒付费 Protest fee + D: s8 V+ o: L3 x+ M
. {5 T4 \% y0 Z$ k: ?4 _
------------------------------------------------------------; D) ~( u) X, t0 |
（4）存货 1 h: K9 {. l' L; x
存货 Inventory ' @& A5 {) y7 N4 M: y6 u) d
商品存货 Merchandise inventory
3 ^! Y' \1 A" N产成品存货 Finished goods inventory
( y% o. i3 L) G, V" X* E8 F在产品存货 Work in process inventory
' i$ W* o2 d4 \4 [& |0 P4 X2 |4 H4 X: j原材料存货 Raw materials inventory ) S7 ?/ ]2 g/ I/ y% u# I- p$ ]
起运地离岸价格 F.O.B shipping point
# Q, h1 L$ p) @4 @* c目的地抵岸价格 F.O.B destination
g# O8 M2 M2 C' [& i# v4 ?寄销 Consignment
- V) K+ ^; f" i$ |5 r% m寄销人 Consignor
. m: t; l! w) m) H# J2 k c0 _承销人 Consignee
) ]8 \2 r8 H: e3 E. i* l8 t定期盘存 Periodic inventory
P# K8 r2 ?: {) C5 R# r永续盘存 Perpetual inventory
+ w" w' D% {4 D3 }购货 Purchase / E. G+ p/ H2 J& |
购货折让和折扣 Purchase allowance and discounts
2 e6 S' ~6 I8 P* P/ z存货盈余或短缺 Inventory overages and shortages 9 `( c6 z- i1 p; W; @- ]
分批认定法 Specific identification 3 }& _0 _, v7 c. O
加权平均法 Weighted average ! Z" E& ?* p8 C7 N/ ] d
先进先出法 First-in, first-out or FIFO
$ |" {4 w8 L! m$ O/ q8 w% A后进先出法 Lost-in, first-out or LIFO
' C8 X$ K% h% b7 h- }移动平均法 Moving average
. p9 V* j7 a+ k成本或市价孰低法 Lower of cost or market or LCM
0 e e* ^ `! l1 s2 q市价 Market value 8 {# M) G2 i: _1 n* q
重置成本 Replacement cost 8 M- p$ Y. \% j; I. ?
可变现净值 Net realizable value
* H0 p- r8 R' ?: {上限 Upper limit ; A- V3 }- Y9 c0 s \
下限 Lower limit 9 l4 L0 h' q, q9 f7 G
毛利法 Gross margin method ?/ u; k" y5 w: @5 ~/ V& n$ m# T
零售价格法 Retail method
2 [- r6 t3 D6 w) @/ Y" w成本率 Cost ratio
: ?+ z0 S6 Q% g) t
6 G, b! @7 y3 b: i0 x3 ?9 k------------------------------------------------------------
+ _# P" E2 b/ j4 m: @! C m. \（5）长期投资 : w& M3 s$ Z9 q8 C
长期投资 Long-term investment ( T* \) _# z! D9 P, G# H
长期股票投资 Investment on stocks
p/ {* z- W: ^. J5 ]5 C长期债券投资 Investment on bonds + ^ c- o9 o- ?+ i' N: U0 F
成本法 Cost method
2 B% m2 n. g s2 j5 ^+ W权益法 Equity method
+ N( s* g. H& o- ^' ?合并法 Consolidation method ! G7 k3 ^6 @+ z! B! w+ t
股利宣布日 Declaration date
6 C) Q) k0 M6 A6 Y) d: W5 U( C6 s股权登记日 Date of record 8 a* D1 o( M+ I C0 r5 L/ Q5 x& g' Q
除息日 Ex-dividend date
% Q* p( `$ K# X# B付息日 Payment date ' i1 r. l- F7 L, F. x9 ]2 }8 z
债券面值 Face value, Par value ) b8 O7 }6 J( Y: Z
债券折价 Discount on bonds 3 s" A, R% J4 }; J
债券溢价 Premium on bonds ) z8 c* [6 }; u6 U
票面利率 Contract interest rate, stated rate
8 E9 d3 a7 h0 A( N市场利率 Market interest ratio, Effective rate 3 ?+ Z0 s M# `! g, k' |8 x
普通股 Common Stock
* b! A2 l! I" X7 k0 E$ M优先股 Preferred Stock
/ T( i! H& Z4 Y" c: t现金股利 Cash dividends 3 H" c C8 G; q6 k& F {9 p
股票股利 Stock dividends , z/ W. a6 j: d X
清算股利 Liquidating dividends
/ c3 d3 R* R5 W( M4 F! ~! P到期日 Maturity date # `: I- J# g* Q. a% ~8 ?% t2 y
到期值 Maturity value ' n5 z" i& W. z' a8 L" P: G1 o
直线摊销法 Straight-Line method of amortization 4 ?, V1 H3 g" M$ {
实际利息摊销法 Effective-interest method of amortization
$ ~" z8 \$ H$ {: b: I l3 u G
: s# }6 T# v, X1 E3 H+ e& c+ t---------------------------------------------------------; r7 i" d; u6 |1 f8 i8 b' B
（6）固定资产
( ~ I! o7 {) K7 ]$ a( m1 @/ N* s固定资产 Plant assets or Fixed assets
7 P W) U0 i# B* m! Z4 t0 h原值 Original value ( q+ t. `/ `$ w8 J1 c- `
预计使用年限 Expected useful life + N* ~ M: _( k( G d
预计残值 Estimated residual value
) G8 C# a9 b- v' U+ A% d折旧费用 Depreciation expense ( y& s0 l6 h/ Y5 r) s1 d# X6 O
累计折旧 Accumulated depreciation $ v, b% _5 n1 n. Q
帐面价值 Carrying value 2 Q: J9 d' ^* ]( D9 S
应提折旧成本 Depreciation cost
8 D* @, L8 [$ I4 v. T; h% l净值 Net value 6 `* D& `8 C6 T- c6 P, E
在建工程 Construction-in-process
8 T& N6 M* F" w9 N磨损 Wear and tear
8 N! a. X4 M/ V) \1 r6 {& K: ?$ c/ |过时 Obsolescence
! K9 O5 ]" i3 H! E直线法 Straight-line method (SL) _" `% H( W( {# i8 m3 H- B
工作量法 Units-of-production method (UOP) 1 [! E; @1 t$ O ~3 i A
加速折旧法 Accelerated depreciation method 0 X, y8 |, l) N' e, |; h
双倍余额递减法 Double-declining balance method (DDB) ' U2 P( \3 S. R! `* R" Y
年数总和法 Sum-of-the-years-digits method (SYD) # r- S2 f9 O. }
以旧换新 Trade in ' ]! ^+ V; q* N3 P
经营租赁 Operating lease
9 i9 Y" y- f4 u ~- b- m$ e" P融资租赁 Capital lease
' N+ Y4 t0 \ E. R0 K廉价购买权 Bargain purchase option (BPO)
T( Q5 F% H5 K2 t资产负债表外筹资 Off-balance-sheet financing - r' J+ Y4 M' ~' _; i3 K
最低租赁付款额 Minimum lease payments' c6 }+ s3 p1 a0 y! E4 I6 ?
--------------------------------------------------------5 L: @+ q6 C: P! y
（7）无形资产 , }" Y% v* J% W1 P; Q
无形资产 Intangible assets . Z8 S) B5 p/ _. v# U/ K7 P( s9 i
专利权 Patents
/ J/ l1 \1 |4 F8 ?* N商标权 Trademarks, Trade names ( a& q" K+ S4 O) y8 ~% X7 Z
著作权 Copyrights
; @0 p( g# l" ]特许权或专营权 Franchises 9 I9 g( O0 z, [& t5 Z" q- G
商誉 Goodwill
: t5 }! ^* ~) n- J- m开办费 Organization cost
+ H( z8 Y9 b6 r# ~& b租赁权 Leasehold ; u: A5 v2 c A% }' x
摊销 Amortization
! l7 K B5 w8 s6 T--------------------------------------------------------
, L. D# n1 k: \（8）流动负债 . ~. I$ b' `6 d. N; j* c
负债 Liability $ i8 a, g r8 ^: O
流动负债 Current liability 4 u9 v+ o# A" o0 J
应付帐款 Account payable % _1 ~3 O3 A V% I( O0 Z
应付票据 Notes payable 3 w: {+ J' E0 n
贴现票据 Discount notes ) b3 z7 W) l/ q/ h) O1 N/ w
长期负债一年内到期部分 Current maturities of long-term liabilities- m/ w' Q3 I3 ]
应付股利 Dividends payable + H$ O) F* N2 i) q! u5 u6 J
预收收益 Prepayments by customers
- }" R" |; {# Y6 P% C/ B存入保证金 Refundable deposits 2 E! m& ?( U/ ~, t* Q
应付费用 Accrual expense
' @& f L. c" i9 ?5 _增值税 value added tax N$ [* \! R W; G r/ U- ?' T& v
营业税 Business tax ' J) v7 h4 i; v! E
应付所得税 Income tax payable
' A$ p% J3 C) H! o- w应付奖金 Bonuses payable
2 h' K) t& p; W5 P2 ]产品质量担保负债 Estimated liabilities under product warranties 6 e: C4 q% j; J
赠品和兑换券 Premiums, coupons and trading stamps
% ] v1 v1 M1 X) m- j或有事项 Contingency . }$ W5 z6 ?9 y5 w- O& ]/ S: m
或有负债 Contingent ) `0 e( ~6 w7 x7 Y' N' _
或有损失 Loss contingencies 1 \& Q* W; q% i* b/ \6 F
或有利得 Gain contingencies
/ f$ w- n/ c; m {' f) {3 x, l永久性差异 Permanent difference 3 c: B. ]+ }5 C4 H, r& }
时间性差异 Timing difference
; ?2 M" {" C. o5 k应付税款法 Taxes payable method
# l. \3 b6 c; W" M3 r纳税影响会计法 Tax effect accounting method 3 t/ f0 Z( K' D1 R& z
递延所得税负债法 Deferred income tax liability method 5 F3 E( n$ z$ N6 ]- \
8 A0 y6 ` c y& Y) L
------------------------------------------------------------
V& l/ |4 t" o+ ]" X6 A2 e( l（9）长期负债 2 G+ m5 U- j3 Z1 D# U
长期负债 Long-term Liabilities
# S$ [* g7 P- j; r E6 H# |应付公司债券 Bonds payable # ]# {% X; A% ?4 ^
有担保品的公司债券 Secured Bonds - ?7 Q) H$ Q1 A) @' T
抵押公司债券 Mortgage Bonds 9 i! w. `+ E1 K6 b* j
保证公司债券 Guaranteed Bonds " r: |2 w6 A& F3 h6 M2 L
信用公司债券 Debenture Bonds N5 Q+ \4 }! {) ~! D2 Y& r9 E
一次还本公司债券 Term Bonds 0 P1 t$ b* F6 x3 W! |8 _. g
分期还本公司债券 Serial Bonds ' s+ H I: f4 e' P5 d# e# v! Y. r% s
可转换公司债券 Convertible Bonds
& b i- A( A; Q* d/ r0 I: S可赎回公司债券 Callable Bonds % B8 j0 z* R0 s
可要求公司债券 Redeemable Bonds
& `; P+ H- b9 y# n1 X3 t记名公司债券 Registered Bonds
3 r( j! s6 x$ t$ P# J" M: l无记名公司债券 Coupon Bonds ' A, {0 N- g9 ]' u8 z, G& M& K8 J
普通公司债券 Ordinary Bonds 7 ]4 a- a4 {9 l( y0 u
收益公司债券 Income Bonds ) B* ?* \" U% ^) R
名义利率，票面利率 Nominal rate - ~2 B: ]5 ^8 n0 e8 m. C' Z
实际利率 Actual rate + q# c# f9 k1 M$ T' e8 W
有效利率 Effective rate ! Q9 [3 l' s6 r8 _4 P$ q. s
溢价 Premium 4 l8 Z6 R; O/ W* Y# l: o7 A: w: b7 q* ]/ o
折价 Discount
" o. u& p" o, Q2 i6 F面值 Par value * f' P3 C8 T5 w
直线法 Straight-line method 8 s5 f& q- s. {% f4 I& M
实际利率法 Effective interest method
1 k4 m0 E% G; U1 T, h到期直接偿付 Repayment at maturity
! I1 S7 [! |" l7 p; Y# A提前偿付 Repayment at advance / t2 a% T9 M) ]" G/ D0 I
偿债基金 Sinking fund 2 ~! |+ r. e% ~
长期应付票据 Long-term notes payable # @0 y4 W4 c' _/ s5 s! Y6 q8 z
抵押借款 Mortgage loan
. j7 y9 b. ]" T7 X8 r$ s% {--------------------------------------------------
2 ?1 _. X8 |: u% O5 D（10）业主权益 ; F1 I3 Z; Z& ^+ X( Z" @
权益 Equity
: b, i4 n0 o: t' }8 c业主权益 Owner's equity
- J S5 {4 Z5 p [股东权益 Stockholder's equity
& G/ a% x c2 i" g2 J/ D投入资本 Contributed capital # m/ e; {0 A7 L( }
缴入资本 Paid-in capital % |- x; s- d D. Q
股本 Capital stock
2 U/ g& O0 _$ V( C: ]资本公积 Capital surplus # T" H: d% l( g& F( G
留存收益 Retained earnings
) A4 }% ~3 K* n+ A- _核定股本 Authorized capital stock
' h( Y) h s4 @实收资本 Issued capital stock
+ U3 N) c; p% E# s1 w. z发行在外股本 Outstanding capital stock + E/ m) @5 z5 s
库藏股 Treasury stock , ^0 {) {( y/ f7 v+ N3 z Y
普通股 Common stock
( N% l3 z- d) E& B2 K# ?& m优先股 Preferred stock
% U; O) E% t* a累积优先股 Cumulative preferred stock $ R6 Y8 E$ h6 M$ T7 c* X" R# n
非累积优先股 Noncumulative preferred stock ) g4 a* u/ t+ C! D4 r7 v- J y- F I
完全参加优先股 Fully participating preferred stock : C( V# t; N9 \8 u& ^" U5 B
部分参加优先股 Partially participating preferred stock / S' f8 J( w$ a5 R& U5 [: L
非部分参加优先股 Nonpartially participating preferred stock - L( r% Y, I( Q5 C+ Q. D/ s' L
现金发行 Issuance for cash
3 x, d6 Y/ }$ Q- s5 b& \/ j非现金发行 Issuance for noncash consideration
' w! l q+ J5 |% L股票的合并发行 Lump-sum sales of stock ' L+ c8 ^! T, m' g
发行成本 Issuance cost
I) }# n9 C3 D) z1 I成本法 Cost method
1 l$ S7 c+ s: x: ?面值法 Par value method ' e. k; J2 {3 O
捐赠资本 Donated capital
5 O% V, ~/ P+ k, Q盈余分配 Distribution of earnings
. u' n) o0 f, l3 |/ t+ p* J: ?股利 Dividend
) y! A9 L4 W% q5 a; f4 A6 r股利政策 Dividend policy
! l+ V9 V" E; d. [" P4 e5 \宣布日 Date of declaration ! i! t. w5 |& a# J1 F+ b) l
股权登记日 Date of record 9 v' j5 L4 r. m) Q( |
除息日 Ex-dividend date
/ X5 E: j c& I股利支付日 Date of payment
3 D. |, U9 O5 W' I" p现金股利 Cash dividend % t3 O0 E! `( F. s0 `8 G. h
股票股利 Stock dividend 8 f- l2 c3 v. } j1 I8 W0 \
拨款 appropriation $ {) z1 T. m: h, u/ R
------------------------------------------------------------$ G* X# @7 V6 s& R
（11）财务报表
0 z" l: Q0 f! ^" J f财务报表 Financial Statement
- J9 {6 l% N( P资产负债表 Balance Sheet ; t( M* Q& }: ?! H o
收益表 Income Statement
0 m% T0 W8 ^# r! _ Y* C帐户式 Account form 3 r( Y$ s( d* `. V q V& ]
报告式 Report form # x0 v5 a* s; M
编制（报表） Prepare
/ ~9 Y8 [2 d! @工作底稿 Worksheet - q, N* X* G7 U$ Y' {; ?5 D% ^
多步式 Multi-step
7 ?& l) c2 h, c单步式 Single-step # A4 E: D* h5 S3 C
-----------------------------------------------------------
' L* p S. Q8 Z+ c$ K& l（12）财务状况变动表 3 v" x7 a% e' n
财务状况变动表中的现金基础 SCFP.Cash Basis - \8 n) D( K! W; n% l M
（现金流量表）
! l& o9 C3 d8 V$ {* h财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
* g! \) F# j% E0 D（资金来源与运用表）
1 O* I6 E3 g7 }5 h营运资金 Working Capital 1 i, b' r9 U5 a: Y- t9 l6 [+ S( _
全部资源概念 All-resources concept & {( v+ Q3 b+ e: [$ p, W" D
直接交换业务 Direct exchanges
1 |2 a3 S! D, j7 P9 F( ]& C. Q正常营业活动 Normal operating activities
( s. D1 Q& O7 b( p/ V4 i- T8 s财务活动 Financing activities 3 ^) ]! _! S3 T' x7 \* v/ C
投资活动 Investing activities $ B9 K6 T* `/ _
-----------------------------------------------------------
c0 J) R( p- f7 O（13）财务报表分析 7 h7 X' t9 a+ B% j+ J
财务报表分析 Analysis of financial statements 0 P/ V4 P' P, u. j; P4 Q! o+ b. c
比较财务报表 Comparative financial statements
7 C2 I' c0 ]8 @1 G趋势百分比 Trend percentage
~( |0 B6 ?1 U0 G& T# T比率 Ratios
# d* p# }0 e4 L$ Z3 ]1 d; [( q/ f普通股每股收益 Earnings per share of common stock
* l" `- D+ c z# P, m% _4 ~股利收益率 Dividend yield ratio + @* m8 W( R7 R7 H; z
价益比 Price-earnings ratio
) I8 N/ s2 F( j4 N: s% d普通股每股帐面价值 Book value per share of common stock
" `9 w8 d3 |' t' e4 q资本报酬率 Return on investment
# E9 G; \+ S+ A) f% V* A# M4 Z2 e总资产报酬率 Return on total asset
7 D6 t: n/ \1 v8 O债券收益率 Yield rate on bonds
' d1 X5 L' _- H d9 |已获利息倍数 Number of times interest earned
7 t1 q U/ a. }+ v0 a$ q0 Y4 t4 x债券比率 Debt ratio 2 u! }+ D4 d8 V# f2 o) }4 h- T) ]
优先股收益率 Yield rate on preferred stock 3 O. {5 ?' y5 W9 V, A4 y h
营运资本 Working Capital
+ u N4 n! [3 G. v周转 Turnover . x K k4 o2 B& P+ T9 S c9 z
存货周转率 Inventory turnover - }) o, q6 P$ H0 G: ?) @1 }
应收帐款周转率 Accounts receivable turnover
d5 E: r" J6 Y: W/ O流动比率 Current ratio
' G. Y: @- x/ k- ]# O3 V; n速动比率 Quick ratio 5 S, b: |" C4 A8 s; z
酸性试验比率 Acid test ratio
0 J- U" f' d- R/ H& x: @( {+ Q0 T------------------------------------------------------------ , A6 B4 R( a% V1 p* w+ W, G
1 b# ?! I T( S3 l: L2 L9 b
（14）合并财务报表
$ V9 U5 R0 H5 ^: t* T合并财务报表 Consolidated financial statements 0 D, u5 P* G( Y8 n' D- m
吸收合并 Merger
( f# w3 U4 i# M创立合并 Consolidation ( @" F8 G; V* w: e" {
控股公司 Parent company
1 ]7 h( v; L' {4 ^ H附属公司 Subsidiary company
8 w4 \/ S& i5 k" l( Z: t; f+ L少数股权 Minority interest ( E3 n, ^4 o: j
权益联营合并 Pooling of interest
# i, I7 O6 t6 Q3 b3 w购买合并 Combination by purchase " ?7 U# ]! a7 z9 F2 J
权益法 Equity method
6 J& A: I, F3 [6 r成本法 Cost method + n' w$ u' H- W& |7 B8 M
. d& B4 W* L7 g) x, X8 r------------------------------------------------------------
( ]) \ \7 @0 E. G2 ]- k（15）物价变动中的会计计量 j, w$ a A4 d0 @8 Q& L
物价变动之会计 Price-level changes accounting
8 }+ |( Q( Q3 r! _- a4 B一般物价水平会计 General price-level accounting % T) s* g S5 v0 ]; n
货币购买力会计 Purchasing-power accounting
. I+ `3 h% |! V8 j$ j# z+ }- K统一币值会计 Constant dollar accounting % }3 j) \) r/ f& `0 k3 Y
历史成本 Historical cost & W2 E6 B- N/ L; @, W3 w1 ~7 Q4 J. R
现行价值会计 Current value accounting
t* [, f/ Y& A2 b x现行成本 Current cost
* y" }& O6 r6 U& U6 e' C+ i重置成本 Replacement cost # F+ x, g8 N$ y; g% W: ?5 C
物价指数 Price-level index
- E+ |: ~- C4 e) b国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 2 Q6 h, v& ^) |1 [% A
消费物价指数 Consumer price index (or CPI) 6 g3 F! E# a0 U5 |+ ~
批发物价指数 Wholesale price index
' F# x/ [8 h! ~- X7 d& V$ H' A货币性资产 Monetary assets : i9 p/ _# k5 h Z8 K: [
货币性负债 Monetary liabilities % ?8 r3 k! B- c* z: b% l+ p
货币购买力损益 Purchasing-power gains or losses + k7 _0 l3 r, K! ^& Y6 F
资产持有损益 Holding gains or losses
2 X% b! {7 f8 X* \" d: R未实现的资产持有损益 Unrealized holding gains or losses
4 k% X: R3 m) E5 q现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
