 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
0 Y6 w# A7 j2 V/ w6 n7 ~会计 accounting & s, K% q, O! Z; |$ S
决策人 Decision Maker
|0 ~0 D" d" e& w: ]. Z' R投资人 Investor
. K7 t; b/ ~- `! U0 ~2 x) V5 R! e股东 Shareholder . F, ]- Y% S) q; e
债权人 Creditor 3 Z3 Z8 q c6 {3 ^0 u+ B( n
财务会计 Financial Accounting
" s1 e3 \( J- v9 T- R! [管理会计 Management Accounting ; j/ ~6 Y3 r% ^! i1 I0 b
成本会计 Cost Accounting : p9 l4 z% |: a5 B' u0 H( T5 G, P
私业会计 Private Accounting
5 h/ [# q! X+ u G公众会计 Public Accounting 9 A* B) I. w+ P z# G4 a8 d4 S) @
注册会计师 CPA Certified Public Accountant
. {# b8 u- n& I( r国际会计准则委员会 IASC 0 \" b V: J+ z, ~0 l% I
美国注册会计师协会 AICPA
0 L1 A" r/ D* G/ S: L. r$ I财务会计准则委员会 FASB 1 d7 E) w3 t' Y( Z: L
管理会计协会 IMA" S& }& k) {0 d: s* h! T
美国会计学会 AAA
5 Z2 s3 V4 \. Q; X税务稽核署 IRS & z- M% k% O# I5 ~ [9 s7 J
独资企业 Proprietorship ( k# O! o% o) Z. y$ k0 j
合伙人企业 Partnership : ]) u u, Q, ^3 w' h0 u& b
公司 Corporation $ D C& U2 V/ g! T
会计目标 Accounting Objectives : v4 X2 f3 Z7 c3 C, W% v6 p6 O: F
会计假设 Accounting Assumptions " u1 H+ V; d$ X7 F2 Y
会计要素 Accounting Elements
; c9 k# ~* z6 X- {$ s" i) @会计原则 Accounting Principles
* d: l" s, y8 V+ y9 J- e% m6 C会计实务过程 Accounting Procedures 1 l* y( Q! D/ _
财务报表 Financial Statements , P9 E' v- _3 k9 x2 m6 _6 Y) }9 ^
财务分析Financial Analysis # y/ V9 y0 ~) x" _
会计主体假设 Separate-entity Assumption $ Q e4 A# S& W" Q9 O- h) h
货币计量假设 Unit-of-measure Assumption
6 G* I+ [8 \7 Q3 J持续经营假设 Continuity(Going-concern) Assumption
8 N* i8 f7 d3 C5 C3 Z会计分期假设 Time-period Assumption - M( J6 [: ]! u& w, @+ s
资产 Asset L& [% b; Z/ u1 }3 t c% e" u
负债 Liability
3 W" w# J. v% h- \( e- Q业主权益 Owner's Equity
+ z1 d$ j* ] g2 L& c收入 Revenue
$ h5 B1 Z) X, k" T9 T5 X费用 Expense
0 g( z7 Q$ {% ^! `3 ]( }$ k' V W收益 Income
9 }! s5 i9 u1 T3 x% d3 Q亏损 Loss & i- p4 B% x' G- f& ]* s" P
历史成本原则 Cost Principle ) {2 Z0 ^% {# |0 q
收入实现原则 Revenue Principle 7 z5 U# @( I1 B( }
配比原则 Matching Principle
1 ?" B8 i1 h( N; Y2 S n) o9 M0 Z Y全面披露原则 Full-disclosure (Reporting) Principle ; F1 U% H' s( m8 D1 S: o
客观性原则 Objective Principle
; p: M; v8 q: e0 m- }一致性原则 Consistent Principle : P5 g, ^, a! R# d0 _0 m! Q. [+ S
可比性原则 Comparability Principle 8 e8 O2 _- l& @; D' y5 ^; B
重大性原则 Materiality Principle
* w! J0 \ J! |稳健性原则 Conservatism Principle % ^+ P' `, n3 [5 ]
权责发生制 Accrual Basis
! r6 I, _, k8 _ |- n) c现金收付制 Cash Basis
5 s7 ^5 \+ n- K7 W- J+ u( u' g财务报告 Financial Report
2 H0 s ~! B0 r7 x. K- t流动资产 Current assets
]% @4 J* H* r流动负债 Current Liabilities # C1 v% L. h* s ~3 {1 k) H$ B, Z
长期负债 Long-term Liabilities ]* t( s7 `4 l0 | o
投入资本 Contributed Capital
: j" I! [% z. E) B' O5 k! X' A留存收益 Retained Earning
( y, d2 |# R7 [. w: L! `
2 y! @. N$ A$ H1 K) L------------------------------------------------------------1 C) D& s" {/ t ~0 o V8 n
（2）会计循环
4 {/ h( ]+ o# r x) g" F& p会计循环 Accounting Procedure/Cycle 2 o% s2 _5 @, \% L9 r
会计信息系统 Accounting information System # @" t) X* x4 b, W2 t' C
帐户 Ledger ) H- e! P; ^; Z" T& ~1 p- I
会计科目 Account & q7 R" w7 k& [2 Z. D4 s) }
会计分录 Journal entry
- c% i; T7 N2 z. z原始凭证 Source Document 7 C$ m$ \. V2 m4 q
日记帐 Journal
; d& M$ K4 L( A5 Y6 _- ?总分类帐 General Ledger ; ]8 N2 Z9 X+ ^+ ~* O+ c
明细分类帐 Subsidiary Ledger
) {' d! U9 J t9 ?, E6 k2 d试算平衡 Trial Balance
: ?: ?6 f( o7 ^7 a4 N) A8 ~/ |4 f现金收款日记帐 Cash receipt journal
$ I& E& J* O( k/ ? ~现金付款日记帐 Cash disbursements journal
6 u( O) a" w1 i' |销售日记帐 Sales Journal
. ~$ r1 c) ^5 f$ y- u& r8 y购货日记帐 Purchase Journal
( q8 z( u1 S# j# X* X }+ n- F普通日记帐 General Journal ! K1 B4 U; i9 J0 X6 s* h
工作底稿 Worksheet
( F% X9 L; Q4 ?调整分录 Adjusting entries * ` T3 n6 C$ {, k6 p
结帐 Closing entries
- j4 j: B+ r/ Z5 R4 a
) { l4 Z, o( t- V7 B----------------------------------------------------------
8 U0 {- a, I: }/ f/ j/ X（3）现金与应收帐款
0 j1 R6 |! A Q4 b3 F现金 Cash
8 f, V+ d$ }8 l5 B# T5 g8 d" d银行存款 Cash in bank
, K2 o2 l/ l7 C8 t2 N库存现金 Cash in hand
0 m/ ]% E" E" B$ `# H5 g" Q. [, a4 G流动资产 Current assets : b; f6 Q1 z$ F4 n4 b! _
偿债基金 Sinking fund * i, k- [$ n7 Z; G0 W5 u1 Z
定额备用金 Imprest petty cash
( q$ ~; {7 d- v' T& e3 [5 S支票 Check(cheque)
! W5 L3 y4 q. E: s银行对帐单 Bank statement 4 A+ h% J* F5 P3 O* f6 z. {4 B! t
银行存款调节表 Bank reconciliation statement
# P4 _; N4 ] g在途存款 Outstanding deposit
! E3 T1 k6 ^6 p+ r8 z& {" k" x' P在途支票 Outstanding check
6 }1 p/ G& M! e5 `6 k应付凭单 Vouchers payable
: U' H& S4 A4 x, P K; ^/ z应收帐款 Account receivable
( [) H# _! `+ E& X- t应收票据 Note receivable $ A& U. }$ \& x, x( p6 f4 U3 R
起运点交货价 F.O.B shipping point ]2 `( K$ w3 c$ D4 }
目的地交货价 F.O.B destination point
2 h- E6 o, T: u# h( g# X商业折扣 Trade discount / Y$ O' Z4 L5 q; G% q3 U2 m" P
现金折扣 Cash discount 9 e: `9 ~( C/ i! P" W: _! _
销售退回及折让 Sales return and allowance
3 K8 Q9 U! \) Y) r( r: F0 _% C4 P& \( ?坏帐费用 Bad debt expense
1 ^* h8 _' u$ t* {( R0 p备抵法 Allowance method 8 y8 i- K+ K0 N$ j ?0 `- W7 x
备抵坏帐 Bad debt allowance : y/ W% T! P) `; a4 q# p: w
损益表法 Income statement approach 2 z1 j6 p2 D' ]+ N* d& Z3 i8 w
资产负债表法 Balance sheet approach 8 t: \, e K; ?: O6 {$ x
帐龄分析法 Aging analysis method 3 X1 s# _2 X0 O9 o& [ i
直接冲销法 Direct write-off method
# |+ L7 b' y% M; X带息票据 Interest bearing note , V# F, E9 E+ i: Y
不带息票据 Non-interest bearing note
; ?% S2 p- L# ?: q2 n出票人 Maker 5 I7 L) k$ S+ L
受款人 Payee 3 y( n- ^- ~6 e
本金 Principal + h2 Q6 h a& }: n
利息率 Interest rate
& p" p% f( e' k6 U到期日 Maturity date 8 \) s- W3 R8 t' q; u6 f" F2 V
本票 Promissory note
; c$ v7 V" r. s6 m- f. Y# o贴现 Discount
$ Y1 w# c8 G3 ~8 l背书 Endorse
' F2 `9 e7 l0 }$ \" w拒付费 Protest fee ; k- M4 E4 Q7 A; v2 `" S% g$ V9 l! | @
7 z7 r, ^7 x& B8 i------------------------------------------------------------& r3 d8 X9 u/ U9 {* j* t, _2 r
（4）存货 * B$ P4 w+ g+ O2 a# f! j: Z
存货 Inventory
! i9 N# M6 B+ v! L商品存货 Merchandise inventory % R0 e t q0 S! Y8 q% t7 U4 h
产成品存货 Finished goods inventory
8 Y* ]# X" H/ y* n% U* K' J1 T在产品存货 Work in process inventory " I& U0 @; p1 g" M1 s3 O+ c
原材料存货 Raw materials inventory 0 G: c7 z* H% K, ~) G
起运地离岸价格 F.O.B shipping point . y5 {, g& x% E& V# C( b/ t; D
目的地抵岸价格 F.O.B destination
0 `: Y' Q' ]2 o" z/ M寄销 Consignment
2 q; V" T* R: x/ g" g7 ~寄销人 Consignor 0 C% I8 F# c+ [: C! g
承销人 Consignee
9 V$ w8 V$ m9 l0 \定期盘存 Periodic inventory 7 D2 V, l+ ^6 @$ @+ Z
永续盘存 Perpetual inventory# \, E' w* k% B# y
购货 Purchase , \' K, I% }0 K; |
购货折让和折扣 Purchase allowance and discounts
9 p' x! D, q- V8 ?1 M7 P存货盈余或短缺 Inventory overages and shortages 6 G9 f9 d6 M9 P
分批认定法 Specific identification
9 N: l3 K9 W5 I' l! i加权平均法 Weighted average
9 X* x/ H M- s, A; z9 r先进先出法 First-in, first-out or FIFO
, q1 i) s. D( j) m后进先出法 Lost-in, first-out or LIFO 6 R( @3 ?# a0 c5 }7 {; h6 s8 }, N
移动平均法 Moving average 0 T( F/ k, j7 L/ D9 A3 m; S7 b
成本或市价孰低法 Lower of cost or market or LCM
) L- {6 ]& Q' B: C+ }# p% w' k市价 Market value
/ q* v9 u( J W$ Z重置成本 Replacement cost
. r: k: Q- @% G可变现净值 Net realizable value
1 v9 v6 @; c" y上限 Upper limit
) R3 D$ A9 @2 _) N, k& n* Q下限 Lower limit - o, M1 a9 h3 {- O5 v9 ]; u2 o; k
毛利法 Gross margin method " i0 v5 [8 b9 T c( r ?
零售价格法 Retail method M0 c v; A, f; d6 N4 A
成本率 Cost ratio 6 _& Y x/ d2 ?5 ^/ p7 U5 X9 _
% V* t/ K. L& N# n( j------------------------------------------------------------6 L! D1 X9 s8 D& K, J" |
（5）长期投资 $ ] {- m. N" P$ {
长期投资 Long-term investment + K7 j m; `8 u3 e) |; ~1 o; x
长期股票投资 Investment on stocks " ?8 Z2 s3 N4 }3 w; g' P' G7 ]0 T6 D
长期债券投资 Investment on bonds $ ~0 j6 ]5 k& n1 g7 |# ]. g
成本法 Cost method ( G" r6 o$ N+ P. {8 y+ j! d( t9 v5 d7 U3 S
权益法 Equity method
! y+ E1 v+ o/ B U C% V合并法 Consolidation method 3 W% T9 [: N4 j1 \/ w, ]
股利宣布日 Declaration date 0 r8 Q' A% o$ s' V6 [, G5 y
股权登记日 Date of record
# X, N& l# L: ?8 D3 O+ V除息日 Ex-dividend date . T8 [* ^ c% i3 P4 y% i
付息日 Payment date 6 i4 p" d3 B' m& g2 Q0 |5 u! q
债券面值 Face value, Par value 0 O$ H% i3 m) G p; o( n( [# H
债券折价 Discount on bonds 2 X. D" N, S2 S( v0 F
债券溢价 Premium on bonds 3 i, F9 r9 G3 w( s
票面利率 Contract interest rate, stated rate
: \# }& g1 [3 W1 @& I9 K' c2 l0 ^市场利率 Market interest ratio, Effective rate
- T( h7 C# w3 z普通股 Common Stock
3 V" k: v, h& y( p. r优先股 Preferred Stock
( ]6 R+ W" ]8 G现金股利 Cash dividends ) o7 l" G& I# v2 ]5 @1 b4 [$ Q
股票股利 Stock dividends : A! t1 `) j$ a! K, l
清算股利 Liquidating dividends
' F, g6 _& D1 r2 Z, z# M到期日 Maturity date
3 D6 Q9 I- y* e; I到期值 Maturity value + ?# y. Z9 _+ J$ W
直线摊销法 Straight-Line method of amortization
8 |2 d& S0 y8 A" X实际利息摊销法 Effective-interest method of amortization
; y) R) O1 O2 {6 s7 R$ f9 X4 w& j4 h9 Q/ ?
---------------------------------------------------------. {( |# u. I1 X1 E) V: v
（6）固定资产
6 ] z9 L6 c- U$ X+ w固定资产 Plant assets or Fixed assets
+ R) T' E0 D1 V2 K# S原值 Original value
2 K' G+ U( x% r" K预计使用年限 Expected useful life
# [! Q) A1 O0 e) i. @% N5 U预计残值 Estimated residual value 7 _6 k, x+ c& e5 }" ^
折旧费用 Depreciation expense * H5 G- k6 Q# p$ s" n! l
累计折旧 Accumulated depreciation 6 \' N& X0 m2 h; c8 J
帐面价值 Carrying value ' Q l( d4 R" M% O) y; z2 r$ q) Z
应提折旧成本 Depreciation cost
9 _) G- [! U5 r净值 Net value
" b! J% n0 e) U2 f在建工程 Construction-in-process % ?, E' S! W# t/ L. ]$ T
磨损 Wear and tear
4 [: k. C3 @5 g/ A6 U6 a4 g# S1 \过时 Obsolescence
( S! g5 e! Q: e2 [" l s2 ~) F直线法 Straight-line method (SL)
) G2 Y! A t8 z6 G) H& x2 q0 D4 t工作量法 Units-of-production method (UOP) 3 A7 Z) F+ K3 c" X3 H
加速折旧法 Accelerated depreciation method
+ a a2 v" ?; r' B7 W双倍余额递减法 Double-declining balance method (DDB) & X- ]5 ~+ J q2 l" R
年数总和法 Sum-of-the-years-digits method (SYD)
# v! ?2 D/ ]5 r7 @以旧换新 Trade in
" a3 n+ Z! Q) D+ u1 N经营租赁 Operating lease
' {+ U; m2 U/ E. u+ f+ u) v融资租赁 Capital lease
, l/ w& T! N. F' \2 N3 W% x廉价购买权 Bargain purchase option (BPO) * Q2 C2 d' S7 K1 d' e3 g' s* ?
资产负债表外筹资 Off-balance-sheet financing ( f1 ]5 p' o$ ?# U
最低租赁付款额 Minimum lease payments! K; r Y: [" b
--------------------------------------------------------# S: ]2 N$ T1 T- I
（7）无形资产 & [. n. `# F' r+ ]5 N& ]
无形资产 Intangible assets , n$ A, y. Q0 C5 r2 y- J% X
专利权 Patents
5 @& G3 N) T% D+ ^ \2 S商标权 Trademarks, Trade names & `0 E. t1 X. b4 O. W; n. C( w B$ ^
著作权 Copyrights & w8 t( V& @2 X
特许权或专营权 Franchises
" {- N/ L, P: x6 w G& t& t商誉 Goodwill 7 Q7 |: j+ v2 {
开办费 Organization cost
3 g$ M0 c2 c9 @+ L4 L, W5 ]租赁权 Leasehold
# h2 W0 T) A) Q' Y. X% h摊销 Amortization
1 R0 S, R4 F6 J) P, i" D! H* C+ u" Y--------------------------------------------------------& e5 E& s9 r' m. @0 a7 b# u/ |5 L! K2 {
（8）流动负债
+ f3 q h, l& O' P( d$ N. r8 ^! c5 e负债 Liability ; f, }( W8 ]! s7 v5 q% c
流动负债 Current liability / n( g; j' P5 x
应付帐款 Account payable : S0 I. t5 x* C( `, Q
应付票据 Notes payable
7 _7 c* q' u$ g贴现票据 Discount notes
) g+ p! |. ~0 K/ I B: o' }0 h! a长期负债一年内到期部分 Current maturities of long-term liabilities' @) y% z' I% `) \0 u1 b4 D; V
应付股利 Dividends payable
7 o, D+ ^4 B' f5 T6 j预收收益 Prepayments by customers - y V" P) h7 ~0 C. y
存入保证金 Refundable deposits
8 j5 l8 D0 c" ]; e# D, _应付费用 Accrual expense
5 p k# k7 N3 m) t& |9 P+ |- v增值税 value added tax 1 b p( i2 ^0 |: ^; J
营业税 Business tax
' K0 q! l7 V1 n' V |0 j应付所得税 Income tax payable
4 t7 ?# v" a* m& H应付奖金 Bonuses payable y4 p8 o; S, h k
产品质量担保负债 Estimated liabilities under product warranties
- E! I; z, b j$ B% f赠品和兑换券 Premiums, coupons and trading stamps
6 a7 [7 ^, F; A9 K( a; |( g" g或有事项 Contingency . Q" b q/ a& O( x+ p2 U
或有负债 Contingent
+ R6 p. g* j2 `& ]( {6 @或有损失 Loss contingencies
& f6 G3 @5 F3 y }# ]* b( ]或有利得 Gain contingencies ; t& J2 E9 p2 [! A1 T" Y) Y L
永久性差异 Permanent difference
$ L. |9 Y: O9 D& d3 a% \时间性差异 Timing difference
6 T6 o+ a+ O! b% v( {应付税款法 Taxes payable method
! ^8 }; y& j% c* Z7 \3 u纳税影响会计法 Tax effect accounting method
2 C C' m2 B' L) ]递延所得税负债法 Deferred income tax liability method
2 O5 n+ k# d) I: |2 ~) q6 e5 B
4 h+ N9 N* Y0 \) O8 r, a8 M6 f------------------------------------------------------------1 e5 T5 y. B% q ^. I% {. n1 @
（9）长期负债
G$ V) g9 l [/ D; o2 ]( z$ h, n长期负债 Long-term Liabilities
+ U) k2 o% Q v# g6 l1 O* U. V m8 N应付公司债券 Bonds payable ( |0 \5 y* y9 H- h' [
有担保品的公司债券 Secured Bonds + p+ ~* @. R: S! r$ a* ?0 }+ B; G
抵押公司债券 Mortgage Bonds
! l! r9 d' w& P Y2 I保证公司债券 Guaranteed Bonds 4 r7 m6 _0 y4 _# S- t$ C$ k
信用公司债券 Debenture Bonds 5 B; v4 m; t; S3 i0 ]9 `% o
一次还本公司债券 Term Bonds
8 N; i7 h# G9 S分期还本公司债券 Serial Bonds
( M) g- n! t9 J0 F2 p5 K0 Q! X可转换公司债券 Convertible Bonds ) q( O9 s" r) Y3 d; I F0 \. x
可赎回公司债券 Callable Bonds " t0 I, D# R& d. \( F
可要求公司债券 Redeemable Bonds . |+ f; `" ~! O. x
记名公司债券 Registered Bonds
* \8 K$ y4 U2 f/ `3 Y无记名公司债券 Coupon Bonds
1 Q4 u! a b+ g6 v, o1 L" ?- w普通公司债券 Ordinary Bonds
/ {7 m! |) ?; C& ~0 b) W9 j6 q收益公司债券 Income Bonds 8 q! [3 F$ ?6 E7 X1 z
名义利率，票面利率 Nominal rate 6 R& V, x# M9 i
实际利率 Actual rate
1 A0 q' K) S, R) t有效利率 Effective rate
3 n! E7 o. f4 _! {5 { N+ H溢价 Premium
j. }8 q" c) y9 j' q v$ ~" m! U折价 Discount 7 F& f, B ^$ {' Z4 V. c
面值 Par value . `" H: E2 O7 t, z5 S0 B$ Z* o
直线法 Straight-line method
: m7 p/ u; w5 c& I实际利率法 Effective interest method
* k/ Q* G ]8 X$ R8 y/ D到期直接偿付 Repayment at maturity
8 N _( }) l) h$ O提前偿付 Repayment at advance , D: j2 i/ i$ x
偿债基金 Sinking fund " a( \4 O) V) `3 j
长期应付票据 Long-term notes payable 8 {4 X- o' `0 I r# \( @
抵押借款 Mortgage loan
. K" X5 J& M6 K& V6 Z--------------------------------------------------
+ W) ^: c! G+ M( F* M& h |6 ~（10）业主权益
+ h Q2 I9 g! C0 i4 z4 X) l0 c权益 Equity
2 ~, ]8 m# `7 L# n1 X( H7 R0 x业主权益 Owner's equity
1 R3 n9 I: T4 _7 Z3 R# n股东权益 Stockholder's equity 5 T% l1 |5 i. o$ e# P& g- w* _
投入资本 Contributed capital
0 v& Z+ k Q) W: s/ A6 d- n缴入资本 Paid-in capital
/ b" c/ Y9 @, D& Q股本 Capital stock
% x( w1 I& Y" Z% Z5 T资本公积 Capital surplus
- D' v7 E' G" v+ n' k留存收益 Retained earnings
) A' a, v+ v$ T5 ~) f9 F! j核定股本 Authorized capital stock * o1 H0 w+ C( h0 Z5 R& m2 e; n
实收资本 Issued capital stock
2 T% M" @& O# u8 T4 l8 ?9 C: p发行在外股本 Outstanding capital stock 8 x& |: a5 o1 W7 U3 f! N4 q' ~
库藏股 Treasury stock
) c! O2 W3 g0 ]" E! o普通股 Common stock & }0 W2 W4 G$ u# r4 @8 K
优先股 Preferred stock ! e0 g/ O$ V! x/ O0 r
累积优先股 Cumulative preferred stock
' I7 {9 n) t$ ^/ b0 L6 t( ~非累积优先股 Noncumulative preferred stock
. M& `. o& a- P* @/ \; ]完全参加优先股 Fully participating preferred stock , v6 \4 V: V" J% l( j. W
部分参加优先股 Partially participating preferred stock
$ S7 M0 s+ S; J+ M. h# N/ L非部分参加优先股 Nonpartially participating preferred stock
5 j: G' f/ S i6 |( J现金发行 Issuance for cash
1 D% c, D S7 c非现金发行 Issuance for noncash consideration
- y R2 c/ n6 ~: J3 \$ W股票的合并发行 Lump-sum sales of stock
! S, G0 z( ~ s' j发行成本 Issuance cost
P7 v0 o- U* B* s/ c成本法 Cost method
1 d% Y6 X' o( k3 \. {) y+ D* i5 a面值法 Par value method
* l3 ~1 @0 I: P' i5 B- L7 f+ H$ {捐赠资本 Donated capital % B& Q& v9 M* m
盈余分配 Distribution of earnings
c9 G' P3 Q& A h! U# `5 |股利 Dividend $ v: P; j6 r: M9 u6 X
股利政策 Dividend policy ' Y& G" b% S6 c, @7 V0 ^% I
宣布日 Date of declaration
% J- x& @: S- r1 a T股权登记日 Date of record 8 a) J3 W% E$ t9 z' l \
除息日 Ex-dividend date 4 A0 d5 b( Q# D$ K3 \
股利支付日 Date of payment
8 I) _+ Y/ B5 z& X9 p; x现金股利 Cash dividend
* [* D. {' K& g; t股票股利 Stock dividend 0 v8 f6 D, t# }/ M5 e' \) V
拨款 appropriation
" I5 [7 m2 c; B( X/ ~4 M) U------------------------------------------------------------
. J- R' g6 ~6 O0 ?& C- N6 Y6 d（11）财务报表 7 v" d6 ?) a# f* n
财务报表 Financial Statement
, G: `0 Q! k' I, C b+ n! U资产负债表 Balance Sheet 7 L; `* h2 h2 q. E$ \# t* j
收益表 Income Statement
5 @- f$ b* M+ I8 C0 v: A, y" h: C帐户式 Account form
5 G' _: \, A$ C$ z3 o报告式 Report form # A) \( m J7 t% W* l5 {/ d- e
编制（报表） Prepare 4 c: L$ a v; Y3 w! g* Y5 h
工作底稿 Worksheet
8 V* J! H- a+ M& ] h多步式 Multi-step 0 z4 L6 c$ ^. J3 \% K
单步式 Single-step
6 j, |7 c; T$ H. n( |-----------------------------------------------------------
1 q3 f" X+ W$ M2 K; J（12）财务状况变动表 * H5 _$ O$ c1 R/ d( Q( F q
财务状况变动表中的现金基础 SCFP.Cash Basis
; H; Y8 W h' l- e( A, Q4 E（现金流量表）
* _, P' b/ Z6 N' [, ~' c财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
! L7 F5 k. w5 w, e- w（资金来源与运用表） 4 T+ F3 F# I z. S
营运资金 Working Capital 5 E$ Q- j! E! T3 s6 c7 {: c# t
全部资源概念 All-resources concept * ] v. y% Z) F' w
直接交换业务 Direct exchanges ; d" A5 L/ z" p& b! E
正常营业活动 Normal operating activities
, q. l! \. g/ R6 q! F8 L h财务活动 Financing activities I" d" x ^ f1 u% R9 E
投资活动 Investing activities
: d( m. Q( R4 A: I0 x-----------------------------------------------------------+ z& Q5 k" d7 l% p( B& @3 \& k' K% e
（13）财务报表分析
' j. V' B/ j: s7 g财务报表分析 Analysis of financial statements $ V. G6 q8 m$ u9 G( c$ @
比较财务报表 Comparative financial statements 9 V: b; D& _9 F* T: [/ B+ s" M/ j; `
趋势百分比 Trend percentage
/ B9 n4 l; v5 u1 `: v4 Z! u比率 Ratios " k7 O8 I9 C6 F3 G" n
普通股每股收益 Earnings per share of common stock ' e" e. v! ?' H! M" }
股利收益率 Dividend yield ratio
9 ^, L7 r) ~8 R' j$ Q" }价益比 Price-earnings ratio
2 w2 J( G3 z3 x普通股每股帐面价值 Book value per share of common stock ! O5 ^" A8 e( W9 z
资本报酬率 Return on investment
- \+ I) L$ Z" ?9 H. G9 F7 Z9 ^9 T总资产报酬率 Return on total asset % _ }* Z% C& [3 ~
债券收益率 Yield rate on bonds 6 F; {5 `2 u$ [' [/ v; I
已获利息倍数 Number of times interest earned
& A6 q' I* E7 N/ F/ R3 [0 h债券比率 Debt ratio 7 {3 e9 ^3 ~7 P/ k& U
优先股收益率 Yield rate on preferred stock % X! q, h% C, u' M" F* _
营运资本 Working Capital
" s- p% J2 \+ O2 y; f2 o9 R* V周转 Turnover
( W- @8 v( t& I1 w存货周转率 Inventory turnover - i7 G: H8 d6 g6 M
应收帐款周转率 Accounts receivable turnover
6 p, `1 a9 w: Z: k% u- t8 I流动比率 Current ratio 4 _2 I2 v* W2 T/ P" X
速动比率 Quick ratio + E8 e) S2 z9 l& z: K, e
酸性试验比率 Acid test ratio
% S- r, h* B) k8 A6 x------------------------------------------------------------ Q$ e! C' f s2 @/ I6 _
; q7 h3 K( b$ ]
（14）合并财务报表 2 }% |6 C. l3 ?& V5 b
合并财务报表 Consolidated financial statements 4 L: _' o. J" |
吸收合并 Merger
2 X# R; i! g1 _( T- l4 \( q% g4 e创立合并 Consolidation 5 N6 g/ c$ D# I q: }4 C
控股公司 Parent company $ C* k8 t. F7 X# l2 o) d4 H6 e
附属公司 Subsidiary company 7 F! w/ Q1 S8 P. `1 c
少数股权 Minority interest 1 k) O. ^" E2 _6 v: k2 W& U% _' G
权益联营合并 Pooling of interest
! F Q. f: ]& X8 C% {1 v购买合并 Combination by purchase 5 L8 }) k4 h: ~; o1 t- R8 [1 n
权益法 Equity method 1 K' H) B: X {5 u+ Q' c) H
成本法 Cost method " O" G) [, m) h- H+ H5 ]; i) p
8 t( W. [( T& w------------------------------------------------------------
, ~# F3 ~# [" e5 b（15）物价变动中的会计计量
5 C6 F0 n+ X- m4 t: R$ C# ~物价变动之会计 Price-level changes accounting
L1 y3 y. o4 ]- K# V6 B2 M一般物价水平会计 General price-level accounting ; ]! [( x+ K! @ L
货币购买力会计 Purchasing-power accounting
2 n% P% ?* `5 @# ^$ ~统一币值会计 Constant dollar accounting ' g" `( N2 Z; L$ q8 o- d. t
历史成本 Historical cost ! R7 q2 W1 D- i
现行价值会计 Current value accounting
1 _: {8 @; X) Z现行成本 Current cost
3 a1 F1 t0 n# [重置成本 Replacement cost 8 h* E' e, ~$ d+ h4 K6 C+ d j
物价指数 Price-level index / |! Y" w8 ]) {
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) # m: Y! Q8 a6 I* S
消费物价指数 Consumer price index (or CPI)
! Y$ q4 O1 U# J# n, g2 ]批发物价指数 Wholesale price index
$ S8 D9 V0 K. x* j. H) N, }货币性资产 Monetary assets # e+ A# }1 s/ k- R8 H& l" b: E
货币性负债 Monetary liabilities
8 y, M- X. _. |8 m货币购买力损益 Purchasing-power gains or losses ) i& ^7 _# R& L: R4 h0 U1 F# {% f6 X6 {
资产持有损益 Holding gains or losses
4 C; f2 B( x4 ?* i4 f8 `4 }未实现的资产持有损益 Unrealized holding gains or losses
: w4 S8 _7 r, l% h7 L4 @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
