 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
X9 T% k% g T8 |' g9 e) z会计 accounting + E H g \' Q
决策人 Decision Maker
" S. p! `0 \" ?& ?/ `投资人 Investor 8 v0 E, e. n6 ?0 {
股东 Shareholder
' j. n9 N" T, X2 p% Z* _$ r债权人 Creditor
5 x7 P% s) ~$ d* I& u财务会计 Financial Accounting 4 J# a9 H+ G: _* W0 j, |; u
管理会计 Management Accounting - I% p4 w" r+ U; ^' \. y
成本会计 Cost Accounting
# ]7 F+ S. T' A4 w6 o2 S: e6 E$ n私业会计 Private Accounting ( A6 y* \ d! b" _2 Y ]+ v% X9 d
公众会计 Public Accounting 8 u; O/ E9 Y" ^8 n
注册会计师 CPA Certified Public Accountant
% n0 a5 J, c& z; Y% B: n1 P, m国际会计准则委员会 IASC
$ ~! c, [$ L- B1 @) f5 i; P美国注册会计师协会 AICPA
8 D" h1 I0 X: A u& N财务会计准则委员会 FASB ) f; \. A/ c5 ~9 I' W4 v
管理会计协会 IMA) p6 g. h( {% s' |+ Z
美国会计学会 AAA ) J' O" m9 }- @
税务稽核署 IRS % q$ C$ a/ y; R& U( j/ p8 f" E
独资企业 Proprietorship
6 k4 l1 g0 ?6 k* V9 M% e合伙人企业 Partnership / x% x$ [ L9 A8 K/ T
公司 Corporation + x% u( f% x& X! j0 l. z
会计目标 Accounting Objectives
& S O' E* ?- d会计假设 Accounting Assumptions
5 i* W9 f& A9 M- ^' I8 y$ _0 H会计要素 Accounting Elements ( t* `6 |, Q6 d3 R6 U
会计原则 Accounting Principles . `! Y+ A$ t; ^! |, ]
会计实务过程 Accounting Procedures
2 }( V% ]5 @7 y, P9 ^7 ^6 |财务报表 Financial Statements + N* |" W4 g- n, c8 {
财务分析Financial Analysis 3 f3 Y! }( \: P# I$ N/ Q! Q# d9 Z
会计主体假设 Separate-entity Assumption
N- g5 C8 M1 f1 x8 X" g货币计量假设 Unit-of-measure Assumption 0 L2 l* p3 L5 e( r' a
持续经营假设 Continuity(Going-concern) Assumption
( a+ n/ U5 y( u! n会计分期假设 Time-period Assumption / I& p) q9 `1 \/ Q- o2 K) Q$ y7 z: e
资产 Asset 4 h# P4 J% o# k' J5 S/ \
负债 Liability . x8 V- z# l4 v. _2 v! D
业主权益 Owner's Equity % t. u% O3 Q5 O2 b3 ~
收入 Revenue 2 P# z/ {0 p' C9 s! u; y- G
费用 Expense
6 z; M% G- T' z7 R+ I) k! Q收益 Income . X3 p; A" P+ A
亏损 Loss . G: F( J( U9 O$ @9 W1 k! \& Z, Z w
历史成本原则 Cost Principle 3 m# Y8 A0 Y1 x: b9 U- |4 u q5 R. f
收入实现原则 Revenue Principle
. C* Y5 Q2 V0 h1 Z6 p配比原则 Matching Principle
; o" y( f: o9 \& ~! Q0 z O: _全面披露原则 Full-disclosure (Reporting) Principle 9 q2 I6 u8 n a& ]( p
客观性原则 Objective Principle
D/ l; {. Z, c+ l9 E9 }1 A# j, p一致性原则 Consistent Principle z3 l0 t3 y- f8 R: I
可比性原则 Comparability Principle
+ r/ o; i% h; C重大性原则 Materiality Principle# S, _: n& J# X& _- g
稳健性原则 Conservatism Principle 0 M2 v$ v' @" }9 }6 E5 ~/ u; E' l
权责发生制 Accrual Basis 9 z1 V" |+ z% H4 j% U0 C; w
现金收付制 Cash Basis
$ }# K h% W1 |2 q财务报告 Financial Report
) C6 B9 x; ~* L% S+ T1 R流动资产 Current assets * i8 M* H0 G- a! v
流动负债 Current Liabilities
( u+ R5 u- f/ }! T; _1 R9 W9 H, v长期负债 Long-term Liabilities
9 p4 _% D# b9 D# v投入资本 Contributed Capital 5 P" G5 u8 D# x, \9 i2 z' n
留存收益 Retained Earning& _2 b( g. t4 B% _! P
! E! s# B, H6 z/ s/ L! n8 E% n
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（2）会计循环 ( c/ r+ |3 [8 o3 K+ u* ]0 }( q
会计循环 Accounting Procedure/Cycle
3 r4 k. ^( o2 C4 k! p, r会计信息系统 Accounting information System 3 q( i- L8 t: t k/ J' n
帐户 Ledger 6 o+ L5 b: P! G+ _: M: s
会计科目 Account
5 Z2 C& g1 A8 a" `会计分录 Journal entry 4 E9 t1 G, `$ L- j8 p6 Z
原始凭证 Source Document
! F8 [! X; v) @日记帐 Journal
9 |2 L8 W$ i& Z! c/ c总分类帐 General Ledger
* T! }0 h/ ?! a5 s, h! }7 ~* j明细分类帐 Subsidiary Ledger 8 v, l' e% F. v2 p+ d2 `
试算平衡 Trial Balance 0 e9 _; E& ~ P6 K) b/ B
现金收款日记帐 Cash receipt journal : {2 Y; c4 C1 d j L, O
现金付款日记帐 Cash disbursements journal
6 j g. {, G+ j% [销售日记帐 Sales Journal ( H/ s1 G% x* K8 L+ [ ^# _
购货日记帐 Purchase Journal 9 U& y! t" {; k5 `# K
普通日记帐 General Journal $ R( b3 n1 k8 K+ t. y9 h, e; W
工作底稿 Worksheet
, A7 K4 ^, A1 V$ O9 ~, w) h调整分录 Adjusting entries . X2 [6 x( Q- W
结帐 Closing entries
# K0 a8 G7 i J$ E7 ~- w0 Q6 w m) {. N8 l
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（3）现金与应收帐款
) {: Y6 V" j) L" J3 q8 y y现金 Cash ! R, T. D; J# f
银行存款 Cash in bank
, T x% h0 z5 }) r, m3 h; r( b库存现金 Cash in hand
6 u/ W) M- o* Q4 Q7 W流动资产 Current assets + F% c* M+ n; x/ X; g
偿债基金 Sinking fund
9 z1 d! J4 K: T/ o2 ]定额备用金 Imprest petty cash + b8 _! [( |: f) L c
支票 Check(cheque) ; y8 } w! ]; B. |; g4 `1 U
银行对帐单 Bank statement
% p6 G3 k! v2 o" E8 K银行存款调节表 Bank reconciliation statement $ _5 F! ^- Y5 I& U, |
在途存款 Outstanding deposit 8 S2 {% h* u$ E3 E3 `
在途支票 Outstanding check
. T( N }# m- z* F* g应付凭单 Vouchers payable
' p6 A8 {: h2 h应收帐款 Account receivable
! H% v7 A/ ~1 m$ D应收票据 Note receivable
! p$ `% o3 ?2 w起运点交货价 F.O.B shipping point
: |: f3 }5 J! u. r" L4 W0 y. V' b9 \目的地交货价 F.O.B destination point
: I: I/ s6 I1 Y. Z商业折扣 Trade discount
3 h% i0 t6 n' T- C, `7 x0 R8 J现金折扣 Cash discount $ E" \( k( u( u, a0 x8 i3 I+ B4 Z
销售退回及折让 Sales return and allowance
3 F; B' Y) n+ A9 m坏帐费用 Bad debt expense ' n& \- `( W! a1 W, C f
备抵法 Allowance method 6 G4 [9 d i' @8 b
备抵坏帐 Bad debt allowance ! Q+ F( D7 L2 S6 R- Z9 z
损益表法 Income statement approach
( v! X! }' n1 T8 K% o2 s- ^- P; l资产负债表法 Balance sheet approach
2 h K" d3 T! C' n; w- z& D帐龄分析法 Aging analysis method
) F& v, z1 u# b g" }. U5 t9 U直接冲销法 Direct write-off method 6 w2 g* D5 R& C+ q7 S: `
带息票据 Interest bearing note 3 |! X' | C- {7 S3 b9 P7 P/ M
不带息票据 Non-interest bearing note
g! q3 |! U3 Y7 K出票人 Maker
' y d) }% I8 q* F( Y: N受款人 Payee
3 E7 X$ ^, {" o, H本金 Principal + u5 X, b: d: I& }
利息率 Interest rate ; |$ \. S9 d5 V' Q( \" t3 |
到期日 Maturity date
; ~# N& _! l: b8 r# q) A0 r) h本票 Promissory note 3 J+ a1 w: p/ D0 ^. y: a
贴现 Discount ! p5 f5 ]. | b
背书 Endorse
8 l2 J) P- y' P) c拒付费 Protest fee 3 ?0 c& o2 S' c5 W! ?# Z$ c+ v
1 a% d0 N6 l! k+ [; } ?5 ]
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6 C5 G9 x. U5 D( e（4）存货
$ R+ \8 q# L0 ^$ R8 P+ T& q存货 Inventory
. A( _3 n B7 R6 _, K: Q- W+ k商品存货 Merchandise inventory . E( J4 {: t; K! `$ @8 t: [
产成品存货 Finished goods inventory
# K6 y# g* K7 K在产品存货 Work in process inventory # @ M5 \+ z' }
原材料存货 Raw materials inventory
% a+ `6 G4 e! G Z起运地离岸价格 F.O.B shipping point ; A0 K9 E) c/ u; {& I" }4 x
目的地抵岸价格 F.O.B destination
8 A u, N; x9 m7 q# T5 @. P# y寄销 Consignment
$ \5 K6 g/ H# r& N0 a寄销人 Consignor
+ p1 P; x4 ?# n' E0 O5 L, {承销人 Consignee - b6 R1 J( x& N c. @. a
定期盘存 Periodic inventory
) j, r9 J! M. s( H/ C' W* i永续盘存 Perpetual inventory
5 D- ]$ N# f- ] J! j- O) d购货 Purchase
! Y% A" W5 H' H- k$ @) u3 g购货折让和折扣 Purchase allowance and discounts 0 r' h4 a4 O+ v; ^7 v) X" [
存货盈余或短缺 Inventory overages and shortages + V" V( P+ y5 s& |- D: d! D
分批认定法 Specific identification
/ m7 W7 X8 l; p4 Z$ h' f加权平均法 Weighted average 4 C3 m$ K+ M8 I# x1 b9 y7 C7 W
先进先出法 First-in, first-out or FIFO
3 m: ^! C, O. w3 d6 j' f. A后进先出法 Lost-in, first-out or LIFO ! p! r) L/ G% |/ t
移动平均法 Moving average
2 r' K- V2 I% k. e成本或市价孰低法 Lower of cost or market or LCM
/ g" h! P8 X+ K2 Q/ L3 p0 X% E市价 Market value
% M6 v+ t& }7 w/ j# ?( _5 `重置成本 Replacement cost m2 Z& _; H' H$ O* m( M8 x* t
可变现净值 Net realizable value
1 } ?1 O0 y! p; e: c( E6 x) B上限 Upper limit
% R4 a" y! J* k4 l F. B [5 a下限 Lower limit
5 o" C5 M' a! w# Z3 V. y4 S毛利法 Gross margin method 6 ?0 Z Y2 ~* E
零售价格法 Retail method
5 }, k8 h) y5 K3 o2 X! }成本率 Cost ratio & Q4 B4 d6 T. |) t M) e
! A6 _- T8 C9 c0 H( ?& m0 C
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$ G l* O5 @2 N3 Y0 n5 V1 O（5）长期投资 ) u/ V* w- J( c, E
长期投资 Long-term investment d: _0 L) a% W6 M1 |, o+ }+ m
长期股票投资 Investment on stocks ' ~1 R+ W3 n% N0 N* x6 _
长期债券投资 Investment on bonds - [& I( }, v* w0 D& u+ v# m" x
成本法 Cost method $ t. | Y6 l$ Q: D( p: D! t
权益法 Equity method 3 v$ l- F# j# I: a
合并法 Consolidation method ' h' _# _" u9 \' W# Z
股利宣布日 Declaration date ! h" b# E! g) \6 B' j0 o
股权登记日 Date of record 8 p0 G, v/ A9 S7 z
除息日 Ex-dividend date 1 P, W" _8 \" ^. i$ N6 r
付息日 Payment date 5 ^. q/ o7 T& u( L! V$ `
债券面值 Face value, Par value
# }9 Q5 m# c" _债券折价 Discount on bonds
$ x+ m7 v1 l2 \' R3 I8 U) j债券溢价 Premium on bonds
& K' a# m) v3 f! B- \票面利率 Contract interest rate, stated rate 8 Y* v+ g+ ~! n; N( L
市场利率 Market interest ratio, Effective rate
6 a3 l& i3 `# P5 i) x+ ~普通股 Common Stock
1 v, q1 n; Z$ [- u9 J" p优先股 Preferred Stock / [; }& v) w' e5 C7 m1 E
现金股利 Cash dividends
3 ] M' ^) N) F0 A: ?9 B股票股利 Stock dividends
3 d6 ?- y7 [8 |4 g, J* I清算股利 Liquidating dividends
9 k. X& t2 X3 V/ ], \到期日 Maturity date
7 i/ Q7 |) d/ O# a到期值 Maturity value % u1 K2 i& @7 i' e
直线摊销法 Straight-Line method of amortization
& A1 Y$ S! e2 i0 Y实际利息摊销法 Effective-interest method of amortization; L. G6 ^7 P5 f5 |
- i. N% X& f& s$ }! |- p. u7 Q2 @- O
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（6）固定资产
4 e& W4 F$ v! m9 O. U1 m! v固定资产 Plant assets or Fixed assets
8 H) B0 [" E' N+ Z' K2 s9 V( F6 T原值 Original value
' H: {4 I$ _* L! l预计使用年限 Expected useful life - R! T( C) e# q& P4 }8 \- H |; j
预计残值 Estimated residual value
3 C2 `2 y# s% E5 A k折旧费用 Depreciation expense
6 W' N; S# G- L& ]- Q累计折旧 Accumulated depreciation
1 j' O7 D1 Z/ H2 {帐面价值 Carrying value " G$ A1 X, E' v( ?3 V Z
应提折旧成本 Depreciation cost
. R# G. F2 g5 l. G/ Q5 ^净值 Net value g* m' @2 V3 \, P& u
在建工程 Construction-in-process
! H* X$ y i( _磨损 Wear and tear $ _" ~4 V# N8 l9 }- L
过时 Obsolescence 8 y& a7 e8 R% }+ e; m. g2 N0 a
直线法 Straight-line method (SL)
) ?+ S) K% B5 Q% n& F工作量法 Units-of-production method (UOP) 1 w5 |0 d9 l, m$ K* O. \
加速折旧法 Accelerated depreciation method $ R& Z; @) W4 J& R
双倍余额递减法 Double-declining balance method (DDB) * m- t$ W+ C7 h$ W0 K- \1 [
年数总和法 Sum-of-the-years-digits method (SYD)
% m! M3 m2 R+ N& }* z" b以旧换新 Trade in
# x/ i# D' O4 u6 [! V; B经营租赁 Operating lease
, R6 j& l* k* _4 C4 S; W* U融资租赁 Capital lease
6 |) ?+ H5 O! c+ c( M廉价购买权 Bargain purchase option (BPO)
" ~, V! ?: ^2 I* {& c7 N! F资产负债表外筹资 Off-balance-sheet financing , o6 ^4 u8 G2 l4 q: I- w
最低租赁付款额 Minimum lease payments
( L! i9 o% R5 c9 k9 d- [6 R--------------------------------------------------------, j. g) P; T, X
（7）无形资产
! w2 T9 z# w! [; y. E) A' ]无形资产 Intangible assets
4 {% K' k m" |7 J8 U" M0 P6 q$ i# F专利权 Patents
$ X9 n7 k: U- }商标权 Trademarks, Trade names
) v' R, E, l' x1 \; v8 m著作权 Copyrights
6 v* { J# q' G/ ~# \& O特许权或专营权 Franchises # [0 p, }1 j6 v$ Y, V
商誉 Goodwill 5 I, Q# s# \6 I& G6 F( W3 E# |" O
开办费 Organization cost
' C, Y; |) z/ X1 Q8 l租赁权 Leasehold
% a; i' R3 b9 Q7 j9 [4 P$ U摊销 Amortization " A w7 h! q5 L, ^+ E: Y
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7 O2 n( [" @3 M' y1 t+ ]（8）流动负债 * U! E$ M+ |% H! z2 \
负债 Liability
9 q/ E- O* N V, r流动负债 Current liability 2 Q2 H' I6 K# D6 }9 q. ?4 ~
应付帐款 Account payable
& M% V9 V! V9 [) M1 p- o应付票据 Notes payable
4 N* {: A c0 ^) S+ V: r9 L5 q贴现票据 Discount notes , c, o7 N( x; M$ J+ Y* F
长期负债一年内到期部分 Current maturities of long-term liabilities- x- h6 j+ K2 t7 N% u' _
应付股利 Dividends payable + _# f1 A i" }+ Y
预收收益 Prepayments by customers
* k0 S4 b/ k; S* x6 ? a8 O存入保证金 Refundable deposits 0 D$ x7 z4 y! q4 H3 d; i* x2 z
应付费用 Accrual expense H. }+ r' D% d$ M: @$ z7 X6 E
增值税 value added tax
5 k+ X: s) V' W营业税 Business tax
( Z" V, J7 O1 V5 O0 w$ J% }应付所得税 Income tax payable ( ~* s$ b& Z" c
应付奖金 Bonuses payable z/ f6 e1 l5 r& @
产品质量担保负债 Estimated liabilities under product warranties
, ?1 m c) C( n" t5 ^赠品和兑换券 Premiums, coupons and trading stamps ' g# ? u( }" ]# N
或有事项 Contingency 1 a9 Q0 N7 N: T. i0 M) z6 m5 a, g% P
或有负债 Contingent 5 Q( A& Y, S+ b6 P
或有损失 Loss contingencies
3 j1 _3 G3 A* ?2 V9 K7 p或有利得 Gain contingencies
1 |- E) x! o& F; v9 ?永久性差异 Permanent difference
5 o# ^% x' K. U/ t& E6 [ ?. c时间性差异 Timing difference - w+ d% O) F/ H4 C. p% Z s& u
应付税款法 Taxes payable method ; o. j M9 f2 N# b% j
纳税影响会计法 Tax effect accounting method 6 N# D/ x# C; u. e! W0 e) d
递延所得税负债法 Deferred income tax liability method 2 ?% o! [0 C& P" u# L* Z
; Z9 l- ?1 P' E7 [5 ^- N; e
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# Y0 f2 h; B* I: g) U（9）长期负债
, ^ `1 i! e0 \5 ~$ a长期负债 Long-term Liabilities . A+ K$ \& E+ U8 E! A3 H
应付公司债券 Bonds payable " w& ]6 v& F. t# Z/ }5 C
有担保品的公司债券 Secured Bonds $ F8 }, x" v5 p6 i1 y; y
抵押公司债券 Mortgage Bonds $ O0 t: g& l# ^+ d* E2 \) [* @; L
保证公司债券 Guaranteed Bonds
( y7 U h: {" T信用公司债券 Debenture Bonds % F, m( K5 M% Q4 l) j) P" v$ d
一次还本公司债券 Term Bonds
$ y; o3 U! u! a+ t分期还本公司债券 Serial Bonds - M1 y7 N" x% L) i7 {& |3 b0 e
可转换公司债券 Convertible Bonds ( Z+ d* z' H* e
可赎回公司债券 Callable Bonds 1 Y$ `6 h5 S l# K
可要求公司债券 Redeemable Bonds
+ N) d# b2 [: T/ _& A( X7 H记名公司债券 Registered Bonds
. v! e" _0 r6 D g5 M* L! _, M7 ]无记名公司债券 Coupon Bonds
. |" D% B7 O1 S. I1 I3 D/ U2 q普通公司债券 Ordinary Bonds
- ?9 U0 O! X4 ?收益公司债券 Income Bonds . h8 `3 K0 o3 @" e$ B Z: j
名义利率，票面利率 Nominal rate
$ y: ]. u2 D+ M) ]: l& d" S实际利率 Actual rate h$ u) f' M( ~; o9 o! y
有效利率 Effective rate $ f8 K, t3 q' `$ Z# y2 D/ n
溢价 Premium
; R- {/ S+ C5 U- J% Q% ?折价 Discount % K1 g: l2 h4 O9 m D
面值 Par value 2 ?: F6 J" @: Y- v9 a
直线法 Straight-line method 7 `! K( s9 ]: U5 P0 U3 d. L9 H+ o
实际利率法 Effective interest method
0 x9 e4 X' e2 z/ @到期直接偿付 Repayment at maturity 9 m" {. d4 [5 P4 F3 Y; {
提前偿付 Repayment at advance & u4 b) K Y+ M& J! T2 |% n4 l5 c
偿债基金 Sinking fund . P% p$ }; Y; B9 i; n
长期应付票据 Long-term notes payable
# W$ ?8 c: J5 S, J- Y% I7 \1 B: t抵押借款 Mortgage loan
9 g$ S% t7 j2 H: L+ {--------------------------------------------------
5 O% n) P F3 t" |9 O7 i9 A（10）业主权益 & q$ H- p4 A6 H
权益 Equity
4 j! x4 M' U+ u业主权益 Owner's equity
# p0 E* H3 z' s2 j股东权益 Stockholder's equity 9 _3 k6 L: Q1 k. J! {
投入资本 Contributed capital
) R/ s9 h( W( d& L, c缴入资本 Paid-in capital / z9 |) \* h1 f0 F7 E* x% o6 K" b
股本 Capital stock * h! q6 J. h o; N3 K8 @& l
资本公积 Capital surplus
- O I6 O9 I8 W/ U9 z* P留存收益 Retained earnings
4 Q0 a. m# C M核定股本 Authorized capital stock + ]3 g0 w6 n3 h' q! f: F
实收资本 Issued capital stock
# l# { M9 B \9 O" V发行在外股本 Outstanding capital stock
1 r/ w: s% @* L7 @4 n+ D库藏股 Treasury stock
( _+ R# s5 a- F9 N普通股 Common stock * Q: ]4 ]+ J% j* y7 w3 M# z. v
优先股 Preferred stock # S7 H, ^3 \4 v+ {7 v! j0 e* P
累积优先股 Cumulative preferred stock $ h) t* N1 b& m0 C9 l1 e
非累积优先股 Noncumulative preferred stock ! |, J7 [* G- A2 O4 | X. N2 H3 `
完全参加优先股 Fully participating preferred stock
4 T' e' y" X- j% w v部分参加优先股 Partially participating preferred stock ! T" C) y8 t) y, A. F$ t
非部分参加优先股 Nonpartially participating preferred stock
( L/ x' |2 {, ]: o/ y. @) _现金发行 Issuance for cash ) G: r5 k& ^/ [3 I
非现金发行 Issuance for noncash consideration
3 E% `/ \& s4 u4 X. p股票的合并发行 Lump-sum sales of stock
* E( Q3 L% F$ r7 M9 a2 q发行成本 Issuance cost
6 s+ N! x' q9 B, Z* Z9 [+ a成本法 Cost method 2 H4 V3 H3 V% {. j/ T3 w
面值法 Par value method
: Z& ?; C3 j4 } I- D1 S+ y3 M捐赠资本 Donated capital ; |) ?* J5 w! m* c5 y) D1 q- o
盈余分配 Distribution of earnings
, {0 T. D1 @8 L# s0 m; p# i2 n; _! T股利 Dividend 0 }! k* L& q% z/ f. s5 m
股利政策 Dividend policy ; V# F& v2 o- X+ e5 X. _4 d1 U
宣布日 Date of declaration
2 M: d2 g" q% {/ ]+ d& [: V' W5 u. K股权登记日 Date of record - G! g. x; X& c3 S# t/ j
除息日 Ex-dividend date 2 H; V0 w) f5 h1 J3 Z6 g/ x* a
股利支付日 Date of payment ( O+ j+ z* `3 D# T8 i
现金股利 Cash dividend
. E7 B7 b c+ a9 p6 ?股票股利 Stock dividend 0 ^$ N5 c; Y2 {
拨款 appropriation
8 s0 Z. q( o; T& v. \' p& J------------------------------------------------------------+ s u6 g7 N5 x
（11）财务报表 ! ^ ]4 v- x [% P% G5 i
财务报表 Financial Statement $ B: L+ ~2 C/ `4 Y' y
资产负债表 Balance Sheet & ^/ j' C( g% Z r. E1 ^" u
收益表 Income Statement , D) M. X$ m* K; E" C' s
帐户式 Account form & | F: o; U* D. U6 _ P0 I; q
报告式 Report form 8 ]/ s0 H% w* X7 \ |* l. A: n
编制（报表） Prepare ; a P/ D7 L8 C0 D! T7 r
工作底稿 Worksheet
5 n1 f4 b# N1 }8 d多步式 Multi-step
2 q6 H* t4 q- X& |单步式 Single-step
% ?, |9 }7 Y' ^-----------------------------------------------------------
* g! M- p% `% G7 ~- m6 `（12）财务状况变动表 * h. Y U( G- t- O5 D% C
财务状况变动表中的现金基础 SCFP.Cash Basis % b* d1 W3 p7 T% P" c; O9 w. v" c
（现金流量表） : X1 \ E. C$ v* d5 q* v/ X3 H. F
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis & ]' h9 S) V6 t4 w& X1 V# L
（资金来源与运用表）
- _: f+ c+ T3 Z6 @# {3 \ a营运资金 Working Capital
* O8 a* b4 h$ z5 [& B全部资源概念 All-resources concept
# b8 G! Q& i5 `' M5 ]+ ]直接交换业务 Direct exchanges
2 L: I! d8 f4 G6 ~5 ?! I3 H* s3 B正常营业活动 Normal operating activities
. { l* n3 |8 x! S2 ]7 h$ ^财务活动 Financing activities H+ C6 J# l. Z6 b1 S6 }8 _
投资活动 Investing activities
# R% U9 M1 I" ~- z) ~( e-----------------------------------------------------------
, l4 _/ d( q8 Q& {; ^（13）财务报表分析 / Q" h" u' }; y; q6 e
财务报表分析 Analysis of financial statements 9 p2 i) x- f. F j% j. D9 ^
比较财务报表 Comparative financial statements
/ g" h2 k* y* K6 w4 D5 C; d趋势百分比 Trend percentage 8 K0 M& Z z' ~, d
比率 Ratios
+ l, ~0 |4 m. B$ M( M( S, I普通股每股收益 Earnings per share of common stock ; @1 e' [$ s- E( Z3 q
股利收益率 Dividend yield ratio
4 T* V2 B! J( ~( n# H: Y0 ^价益比 Price-earnings ratio
+ y. t. O' x7 e5 Y$ W* i普通股每股帐面价值 Book value per share of common stock
a6 b8 u2 K7 g+ G资本报酬率 Return on investment + H# l! I: L7 @! b3 U9 P
总资产报酬率 Return on total asset - B9 p* h) |( Z3 p2 x) F
债券收益率 Yield rate on bonds
$ F8 s0 P5 V& c已获利息倍数 Number of times interest earned ) r/ g5 R* i0 c* y* O# K% q
债券比率 Debt ratio ) t, r/ J7 e% _
优先股收益率 Yield rate on preferred stock 0 H+ ], F" k. m) s2 m5 l- O, w
营运资本 Working Capital
* ?' ^, _5 H2 t/ i: d G周转 Turnover & J7 v- t- t+ _6 R7 H' B) P, T
存货周转率 Inventory turnover
' Z4 r$ O3 M$ {% K* v, D7 u应收帐款周转率 Accounts receivable turnover
) f5 O, F! Y9 R6 ^ j- ~流动比率 Current ratio 5 M2 i! E2 Y& @+ n. }
速动比率 Quick ratio
% w' G+ k2 _2 O/ ]5 V l酸性试验比率 Acid test ratio
% _7 J" R9 }# R4 ?" r+ s* M------------------------------------------------------------ ( c6 _$ E$ j z+ U
: G5 L& O+ |: F1 `' z- L2 W+ d（14）合并财务报表 ' b+ I+ S) }' |9 T
合并财务报表 Consolidated financial statements - r' Q8 K" n$ o' S" a- ~4 D
吸收合并 Merger 2 M, }1 o D( M4 _7 R- U7 I+ r2 P
创立合并 Consolidation
( e+ ]% P/ N3 |1 h控股公司 Parent company
, k; v: z+ l. Z% m附属公司 Subsidiary company F/ X& c! ^+ }( p( V# m3 a
少数股权 Minority interest 0 v! z# n& q m' g+ g: Y$ f/ J
权益联营合并 Pooling of interest
6 ?3 P" Y: x. r8 t; B4 e购买合并 Combination by purchase
3 t% R0 X( b G权益法 Equity method # G+ I: w* z- t
成本法 Cost method : b& w) [1 k% j$ B1 e: q% s% O
! B( M+ y, M# t2 O
------------------------------------------------------------
! F, c# W& F; k% G' h（15）物价变动中的会计计量
, r- r- K. W: T% S物价变动之会计 Price-level changes accounting
' j( J* Q4 A' s8 f) W一般物价水平会计 General price-level accounting + \7 Q* A2 v' r+ o
货币购买力会计 Purchasing-power accounting
7 {- x0 @* P6 \; N" Q1 C; B8 b统一币值会计 Constant dollar accounting , v" ]$ L6 l1 M8 Z! o
历史成本 Historical cost 9 T+ F* n- A. O. w$ F
现行价值会计 Current value accounting
. d* K4 i' M, C" v, \% }现行成本 Current cost
* C) D* E) h; n7 {. P: `2 C重置成本 Replacement cost # F# p8 c- V7 A0 t
物价指数 Price-level index
1 a' D4 ] b0 {0 C ^) X y2 k国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ) e4 Q; j' i/ L- @/ _) U
消费物价指数 Consumer price index (or CPI)
( o( l \9 A0 R4 w批发物价指数 Wholesale price index
- N( ~- ?2 b5 o B! s货币性资产 Monetary assets
/ I8 }6 m& O5 Q+ w+ t! x. `% l2 ~. ?货币性负债 Monetary liabilities % o" u! }3 g( @6 t. b8 g6 G% `: P, x
货币购买力损益 Purchasing-power gains or losses
) f+ _# \( C$ i* i w0 p7 p资产持有损益 Holding gains or losses 8 H# n; V3 ]) y$ z! N) l3 F7 Z' E
未实现的资产持有损益 Unrealized holding gains or losses ) [% G* b; L! Q, I9 a
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
