 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 7 l1 p( I2 g% F- A8 d& c7 x4 L
会计 accounting ( w/ r8 {6 v. A4 {. ?
决策人 Decision Maker 1 T7 _2 b L1 g$ f: u& z+ U
投资人 Investor * S d6 |% ?( [! ~# K1 E1 X
股东 Shareholder
3 R8 {- }% |; |# H$ e债权人 Creditor
9 l k* d9 T( K4 j' t" }2 a财务会计 Financial Accounting
3 J# Q& }1 i5 h" V4 H" ^$ b- }管理会计 Management Accounting
/ _. P% g/ t- O! v% D成本会计 Cost Accounting
K! Y! ^- K' e- s- ]4 m$ E4 B* h私业会计 Private Accounting
8 \6 L# m, a+ E d6 o公众会计 Public Accounting ) L9 y. b7 j; T% w3 W: I2 i. Z
注册会计师 CPA Certified Public Accountant ; `5 W0 ?6 w$ \6 v: L
国际会计准则委员会 IASC
7 w. A- f4 | C- @) C9 r$ o/ A美国注册会计师协会 AICPA $ Y8 \1 F; _" D
财务会计准则委员会 FASB
, Q; X* ~; w' Q7 i2 b+ ~管理会计协会 IMA
8 `2 V2 z E: K3 R0 D k美国会计学会 AAA
, H+ j6 m; J0 P4 U1 ?# W0 N税务稽核署 IRS 7 k' H% i8 i7 M6 k$ U& }- t& R
独资企业 Proprietorship
* [7 F0 M% [8 P# p* `4 I合伙人企业 Partnership
$ k' e5 n X% e公司 Corporation _* e1 D' X$ F9 C
会计目标 Accounting Objectives ! W# l& Q+ z3 t- X& c" C% o
会计假设 Accounting Assumptions ; Q( P" d+ D0 E, a0 C
会计要素 Accounting Elements
5 v! c: y; |' S会计原则 Accounting Principles 3 z/ m" p. q( P$ t
会计实务过程 Accounting Procedures $ j; A# y5 z' i6 v9 J5 P
财务报表 Financial Statements ! }7 S1 |( g" a& _7 O$ r$ z: K9 V
财务分析Financial Analysis
! \7 O# L2 w- a( Q会计主体假设 Separate-entity Assumption 1 w9 r% `4 T Y9 P
货币计量假设 Unit-of-measure Assumption
/ o+ S5 W) _- g2 F- x* @; v. k持续经营假设 Continuity(Going-concern) Assumption 3 u# t w" u* J# E- ~" Z5 o' Y
会计分期假设 Time-period Assumption
- Q G( q% ]1 b0 ]6 U/ b0 U资产 Asset 4 g7 {/ d& E2 }$ n& z
负债 Liability
4 X, d1 V# |: `. v业主权益 Owner's Equity % O1 h% {1 y2 ` Y Q
收入 Revenue
, \! \4 g+ O! Y1 C4 T( I& a# R费用 Expense
, I* l0 e4 Z8 k c" g' |; [# W! P: Z收益 Income
3 ]9 q* z' E% W8 H亏损 Loss
( ^5 X: r% q+ ^! L历史成本原则 Cost Principle / e: J6 q) Q) | \* e9 K1 S
收入实现原则 Revenue Principle [- b% M, f4 e4 K
配比原则 Matching Principle + D" s$ i! d3 ?- c+ r
全面披露原则 Full-disclosure (Reporting) Principle ; E" x$ H6 }- q2 C% a+ l: S- K, b
客观性原则 Objective Principle / U; |7 u% y- L9 {
一致性原则 Consistent Principle 4 U/ q0 M( A# t" s% e
可比性原则 Comparability Principle 2 x1 x2 a$ q6 N* J4 w' c% i: S
重大性原则 Materiality Principle( t# l5 z3 \' _$ K
稳健性原则 Conservatism Principle
' W$ J5 m0 O; j, B+ U, |权责发生制 Accrual Basis / c( H+ u7 l( L& v# ]: ?
现金收付制 Cash Basis 7 d- C3 ^: t8 f0 {! f. Q
财务报告 Financial Report
- S/ X8 g3 v; v流动资产 Current assets
$ r" ?3 s2 \( g0 z. ]9 o流动负债 Current Liabilities & b2 Y% y7 l" A/ p% T9 k2 h
长期负债 Long-term Liabilities
+ E+ P" Q7 m' k: O" z; ~投入资本 Contributed Capital
* S+ g# @0 n* [% ]留存收益 Retained Earning: S* i0 k% V! K# Y/ c- g4 s
. y1 j0 Z: R8 ]------------------------------------------------------------5 T& q: y% ~3 \4 i
（2）会计循环 5 G3 l" a; m/ j1 J) c, t
会计循环 Accounting Procedure/Cycle
( i: B3 _" y _2 K. R会计信息系统 Accounting information System # ]" W! \& J0 A2 r
帐户 Ledger
$ r9 o) n0 D% E1 \2 u; X H会计科目 Account
- |+ [$ ~& l! a$ J' f会计分录 Journal entry
0 C% Y X4 d: H7 i. P, J7 Q# P原始凭证 Source Document / W! K0 j' B( m3 R
日记帐 Journal
8 E( `9 n3 W* `总分类帐 General Ledger ) d& K, Z6 ^( \2 Z" g X% x3 _
明细分类帐 Subsidiary Ledger
: G6 s7 ` V7 C7 q( a试算平衡 Trial Balance * N1 t- ]2 W4 m
现金收款日记帐 Cash receipt journal . g" s! |# L; Q: q$ w! a
现金付款日记帐 Cash disbursements journal , Q5 m0 d8 N; E+ K
销售日记帐 Sales Journal ; ]; a5 R) t( N3 x4 `$ o
购货日记帐 Purchase Journal
( }$ w- f3 r1 T# L普通日记帐 General Journal
5 j' P& Q9 r, _& ]" h& h- p工作底稿 Worksheet
% U, Y1 ^6 _8 O8 d调整分录 Adjusting entries
8 h- a( b8 l u3 W结帐 Closing entries
7 `% m3 [0 g3 K3 V& q k& b* d- g# m" S* x a
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+ X: S5 O$ S9 O9 y# S（3）现金与应收帐款
. q0 d, Q. |% q: H5 Q8 Q! w现金 Cash 7 [9 z7 @+ _" C9 f
银行存款 Cash in bank
- Q! o4 z! V" j% N6 S! v库存现金 Cash in hand 4 v" H" g* K' }; j6 y
流动资产 Current assets
: f. `& g& b3 {" R, G( o% G偿债基金 Sinking fund ) B* {3 K: G: [
定额备用金 Imprest petty cash
: V( ]( ?: d$ p6 p支票 Check(cheque) - y* u/ V/ X- D4 C- Z
银行对帐单 Bank statement
- y2 l& p& n& q$ U4 N银行存款调节表 Bank reconciliation statement
0 O: a6 ~8 C, n- P' }在途存款 Outstanding deposit $ O' ]1 r1 Y; E/ U \
在途支票 Outstanding check " u% l( o9 e' r* b+ B4 N! ?5 Y* t& e4 B) P
应付凭单 Vouchers payable $ V; G! I2 \- m
应收帐款 Account receivable 5 G# V0 I; j5 E* U2 @( r5 c
应收票据 Note receivable
I7 a0 c6 q) j& F$ g0 C起运点交货价 F.O.B shipping point 9 t! Z/ O' j( y$ ?' I5 Y
目的地交货价 F.O.B destination point # y+ F" d* d$ R8 y$ u
商业折扣 Trade discount c/ B4 L6 }# D9 E% J) ^4 E
现金折扣 Cash discount - H& y; V. r9 Y
销售退回及折让 Sales return and allowance # h! }, V3 O: y' y
坏帐费用 Bad debt expense $ M/ K' O7 {" m# z
备抵法 Allowance method + B7 B: E4 {& k3 {0 e" X0 `6 p/ S; I
备抵坏帐 Bad debt allowance , Q, W! Y. u) K/ l
损益表法 Income statement approach / @, R/ M$ C: C( |
资产负债表法 Balance sheet approach
/ f7 @: ~$ L3 B帐龄分析法 Aging analysis method
7 F2 N& y0 d% U) i& Y5 p) @直接冲销法 Direct write-off method : d3 v4 L* l: x$ J0 C
带息票据 Interest bearing note
, p9 u* y- p9 R2 Z, L不带息票据 Non-interest bearing note 4 P8 ^- ~, c8 w' E0 N! x) q/ U4 M1 U
出票人 Maker ( j$ W8 i! K. p# ]' d* g8 ] ~9 b8 V
受款人 Payee , O2 o: i% a& N. U0 ?& @2 Z
本金 Principal % y, S7 {' e. }+ w
利息率 Interest rate 9 W8 p1 ? |# z" N! K/ B2 m$ B
到期日 Maturity date
: v/ B# z b1 A: G& ]8 E本票 Promissory note ! H% t% u! e) d' K" ?* U/ |
贴现 Discount 2 p5 H' u. P2 H7 ]8 \4 t/ G
背书 Endorse * G* e. d, u5 I
拒付费 Protest fee
, s4 j( \7 }6 R9 Y: T9 `6 \" N# l: B# I( T4 z6 E
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（4）存货
3 I: l. c/ P' d) B, ?. O3 k& u存货 Inventory ) K5 }( i; k* K n! d$ Q+ w
商品存货 Merchandise inventory
0 d# o4 d: o2 @* s7 p) q产成品存货 Finished goods inventory
3 ?+ o S0 I7 g6 x在产品存货 Work in process inventory
- c4 t1 D5 v# c* [6 E- ?原材料存货 Raw materials inventory
0 C) x! S3 m1 b" [$ q! t- J) _& E: B起运地离岸价格 F.O.B shipping point
+ h: b6 [ C9 D8 D2 O目的地抵岸价格 F.O.B destination
- @% v5 I: b; m2 b, A# a寄销 Consignment + ?3 {1 X+ T* c; k0 Y. ]
寄销人 Consignor
) ?% P) h+ P7 u4 j承销人 Consignee # T9 Z/ E6 W: I3 k- _0 c
定期盘存 Periodic inventory 1 [' E2 {# n" S' S+ w4 s$ w" X
永续盘存 Perpetual inventory
1 J* F. C+ H) ^+ y1 m购货 Purchase 6 T5 C2 s2 ^' B3 X
购货折让和折扣 Purchase allowance and discounts 8 Y( Q8 s" B/ ?6 M5 h
存货盈余或短缺 Inventory overages and shortages * [4 B; \0 C3 t0 Q* K4 L9 y( w- M
分批认定法 Specific identification
/ H8 y/ l3 Z# S加权平均法 Weighted average
3 V& l/ Y N, ]' Y6 j先进先出法 First-in, first-out or FIFO
, f5 D, T) b4 s$ J/ U( X后进先出法 Lost-in, first-out or LIFO # z S7 U. Z: k
移动平均法 Moving average # l) S7 y. a' f- t9 ]% J' ?; I
成本或市价孰低法 Lower of cost or market or LCM 3 O) P( j" d* D2 E
市价 Market value % Y: r4 h9 U. ]5 N0 X' W& F% m
重置成本 Replacement cost " d6 e- l% T5 e2 j4 j
可变现净值 Net realizable value - X$ i6 f. c1 h7 V, r
上限 Upper limit 3 n' d) i0 O7 Z6 |/ b; v
下限 Lower limit & `! W9 y' q& ^+ D+ c9 Z: b. ?; v* M/ V
毛利法 Gross margin method j3 N0 t' U1 S$ ? i. {6 c
零售价格法 Retail method 8 l2 c4 q, X, M# {
成本率 Cost ratio
" m: v5 A8 q# d1 L# D8 i3 K, u4 [+ |2 _5 x7 s( N
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/ j4 X7 X: _- W: @（5）长期投资 ( {+ G3 d* z' ?( X7 v
长期投资 Long-term investment
: s4 }9 o* ?: K; ]* i长期股票投资 Investment on stocks 7 p5 j; a+ c S# W5 \
长期债券投资 Investment on bonds . _. N- R* ^( s
成本法 Cost method
$ b( A0 K- D1 h/ }1 O; }# j. h权益法 Equity method % o6 z7 O$ H8 z& ?. Y7 l
合并法 Consolidation method
; L2 s5 s# t* M0 Z3 T6 i7 R股利宣布日 Declaration date $ [8 n) {+ b" V, l; q9 ]
股权登记日 Date of record % u {! U# R4 |( a. V
除息日 Ex-dividend date
/ B% K9 M/ {) t7 n6 ]付息日 Payment date # m1 ^* r" |7 f3 q7 ^
债券面值 Face value, Par value
9 Y# k+ r0 @) R债券折价 Discount on bonds + \* X" D3 \1 x% L
债券溢价 Premium on bonds $ C% Y) e+ Y, r5 R
票面利率 Contract interest rate, stated rate $ w" L) ]$ F& X
市场利率 Market interest ratio, Effective rate ' l. g! I/ Y9 @9 n8 ~/ _7 R* W
普通股 Common Stock
/ ^0 s- J4 F6 W优先股 Preferred Stock 4 w' a& X4 e' b1 M k/ r* f$ q
现金股利 Cash dividends 4 J" x! q" {+ h0 ?& ]
股票股利 Stock dividends
7 H9 j# i! Z5 j清算股利 Liquidating dividends
1 q- D3 C: Q0 f I' R) J, B ?' E到期日 Maturity date
9 O7 ~, `- b4 L+ e到期值 Maturity value - d/ a/ o1 w/ {+ c) e+ g; Y) a
直线摊销法 Straight-Line method of amortization
1 E6 [- \) O4 B$ c- R9 q实际利息摊销法 Effective-interest method of amortization
3 Q0 a A/ V* p9 M( ]& l
$ }" Y- [/ }) E; C# x: I: L5 ~. W4 v---------------------------------------------------------: \. ]2 [, @+ \7 Y
（6）固定资产
* i$ J( B3 Q' S4 K0 Q7 `! y. Z固定资产 Plant assets or Fixed assets
- M8 o$ @2 \- y9 T9 F5 o: K. y; o原值 Original value 3 e( }. l4 ?' C- e
预计使用年限 Expected useful life
% R* k$ R1 U4 s3 t预计残值 Estimated residual value , b; K" i0 ~; p% \7 b
折旧费用 Depreciation expense
- X8 N m/ L4 g; W, e, W" S累计折旧 Accumulated depreciation
. b# f) D9 g0 F! G" s/ H帐面价值 Carrying value % Y' h5 t# n$ V1 K; D. n' l( q
应提折旧成本 Depreciation cost + c* h* l3 W- V1 \
净值 Net value # |/ x, i2 Y5 g I& k
在建工程 Construction-in-process
5 g# j/ S& d1 I [* O( h磨损 Wear and tear % i% T) f o& u# y$ r
过时 Obsolescence
/ w# i9 s7 E" b3 p n2 L% G' x直线法 Straight-line method (SL)
+ Z/ g7 x3 u( N8 `, g. }7 w工作量法 Units-of-production method (UOP)
9 Z0 F* n8 Y$ v/ g U) c9 i加速折旧法 Accelerated depreciation method
! ]% t6 Y/ W( v双倍余额递减法 Double-declining balance method (DDB)
% m) p, h! d# {: O* H年数总和法 Sum-of-the-years-digits method (SYD) 4 X: C& s" Q8 Z5 S6 e
以旧换新 Trade in
4 ~7 r% B$ |/ o0 ~/ D n经营租赁 Operating lease " U5 q( N f* k8 V B
融资租赁 Capital lease 6 L! ^- w0 k6 N
廉价购买权 Bargain purchase option (BPO)
' q0 `3 V; x. W+ u0 D0 p资产负债表外筹资 Off-balance-sheet financing 2 L; v9 b1 W# w1 Z3 E: I7 h
最低租赁付款额 Minimum lease payments
4 y I. z1 @# J--------------------------------------------------------
. t# J) c3 e# I5 O5 [0 W0 q+ W（7）无形资产 * O; `8 b2 m/ _
无形资产 Intangible assets
, I. h) ?1 e1 ?/ X' n专利权 Patents
! p/ _* ]! S% z商标权 Trademarks, Trade names
6 A# G) d/ w7 S1 _3 X! E著作权 Copyrights
0 t9 g1 ~& W! i; |5 H& o& Z" N& u特许权或专营权 Franchises
1 N' W i* i( m; c! R商誉 Goodwill
0 P" X7 R; k; ^0 V' i! [开办费 Organization cost * B; z( M8 N) I+ U' w. L
租赁权 Leasehold
; _6 d5 t0 l" ~/ N% z5 T0 N摊销 Amortization % l4 L9 U/ N& @. E5 ~. a
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7 M V1 T8 J# }4 r+ F4 N（8）流动负债
* h* d0 Y4 ^5 p% Q0 o4 W3 [% L负债 Liability 6 X1 D, E+ ?. @% U2 S( ?9 n6 V
流动负债 Current liability 9 W8 F% a6 ~ z+ y2 F
应付帐款 Account payable D0 S% F# ~" F8 R1 K3 r
应付票据 Notes payable
$ @5 b( C+ h+ |3 K3 D贴现票据 Discount notes 8 Y! ~7 j, T; A# t a8 L
长期负债一年内到期部分 Current maturities of long-term liabilities
; j* |3 O2 l2 u应付股利 Dividends payable
) o: I3 f5 _* `! v+ {) L, _预收收益 Prepayments by customers 3 P6 c! Y9 f3 |+ t+ I
存入保证金 Refundable deposits " S4 u4 P7 P5 b% M# l: z
应付费用 Accrual expense
. H8 F9 Q+ ~5 x4 a增值税 value added tax
4 C6 [; V: Q& a9 q) L' y$ w营业税 Business tax
/ d9 R/ ^. J U) u- a$ ^应付所得税 Income tax payable
! W( R1 F/ ^/ l应付奖金 Bonuses payable
2 g( ^/ f2 q* e% Q产品质量担保负债 Estimated liabilities under product warranties 3 G6 q% d% r. h& E' ]6 K
赠品和兑换券 Premiums, coupons and trading stamps
' f1 m% K2 A5 e9 U! i或有事项 Contingency
# l" E- e0 m/ ]或有负债 Contingent 9 e+ `6 u: B3 H8 b1 z9 k1 o) g: o* ^
或有损失 Loss contingencies * |2 i6 `8 }3 |/ T) T, B
或有利得 Gain contingencies 9 X( Z! y' m2 W
永久性差异 Permanent difference
" K4 i8 N% A2 B3 M4 Y* ?! p时间性差异 Timing difference , y) T7 v. o! T. }) l Q+ A
应付税款法 Taxes payable method . L- B' I! s; `% j
纳税影响会计法 Tax effect accounting method
+ J3 L* J9 `* R+ D9 {递延所得税负债法 Deferred income tax liability method
% x" _3 a$ \& a* {8 s+ _2 y" W. [) H6 C% I
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（9）长期负债
4 f% o) E1 v- w) |7 k, N$ U长期负债 Long-term Liabilities
8 a( y+ k. i+ ^0 S( R应付公司债券 Bonds payable
' ^' Y+ T' ]8 Q+ V3 w7 Y# J0 H# o有担保品的公司债券 Secured Bonds
~7 f) K" o9 u/ J抵押公司债券 Mortgage Bonds " F5 @4 f2 K. E4 i: V
保证公司债券 Guaranteed Bonds
2 O0 \( D# R" O) y+ L( j1 s& s信用公司债券 Debenture Bonds
( {4 L: ?; s/ R% V2 U一次还本公司债券 Term Bonds
@# M3 w% ~) ~! ] J8 ]2 m分期还本公司债券 Serial Bonds
, P4 ^; M9 _( @+ V& x可转换公司债券 Convertible Bonds ! L$ A3 N: a7 `1 h8 L8 {' J
可赎回公司债券 Callable Bonds
3 y' x- u1 u3 {; i/ I R可要求公司债券 Redeemable Bonds
" T, t4 P* F6 d4 C8 _记名公司债券 Registered Bonds e% T1 b" }& |% G
无记名公司债券 Coupon Bonds
- c! O6 \% z* r普通公司债券 Ordinary Bonds
q8 p; j9 X: ^收益公司债券 Income Bonds 1 m8 O' w' ]0 G/ s3 p0 C
名义利率，票面利率 Nominal rate
# F( c) `) a" W* C2 b实际利率 Actual rate
: N7 C# I3 R& f2 ?1 c有效利率 Effective rate " K+ Y4 [+ V8 ^
溢价 Premium
+ P, U( j7 G1 z3 |折价 Discount
+ @* b5 x1 z8 \ K. z: x5 V面值 Par value , I8 t9 W0 w& s+ Z
直线法 Straight-line method ! K. r" I8 D0 m8 \
实际利率法 Effective interest method
R0 j. C0 a9 F% G# K! R; H到期直接偿付 Repayment at maturity 9 `1 v/ P4 m3 g( H
提前偿付 Repayment at advance # @& q x4 T% K3 @' U; c
偿债基金 Sinking fund
: Z" x( G4 }3 ?0 Y( u q+ H长期应付票据 Long-term notes payable 8 I) v1 s* Z+ z; |: W# ~
抵押借款 Mortgage loan* S8 j. o9 |4 M: a" S! O. h+ w
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1 C1 D$ u$ ]; _# O" C" {（10）业主权益 ( {4 b9 o+ Z0 j ]) H. F+ p3 Y7 a
权益 Equity
8 t" o/ g7 C$ L; `0 I3 d业主权益 Owner's equity
7 o( x. K! Y$ }- k4 M股东权益 Stockholder's equity
z7 M3 z7 W; `8 a& K投入资本 Contributed capital 4 \ A- L. E {: \
缴入资本 Paid-in capital
! ~8 X* w( H/ M% @# Y* z# v* M股本 Capital stock 9 {! i) A# m; d! G
资本公积 Capital surplus ( A5 U* @. p3 u; j* X
留存收益 Retained earnings " b9 B* L( H6 o6 H; E! [
核定股本 Authorized capital stock 8 f" @& A" y" j& E
实收资本 Issued capital stock
8 I; @8 H: N6 `5 N7 B0 w& p: b发行在外股本 Outstanding capital stock
) e2 X4 o$ t' K6 P/ d6 V库藏股 Treasury stock
: y7 ~$ _1 e1 W; ~普通股 Common stock
! Y# e# S' B, o6 A* n优先股 Preferred stock
! V k- b' ] N; u1 [累积优先股 Cumulative preferred stock
7 x6 r. v) N7 j( v( K非累积优先股 Noncumulative preferred stock . a9 H* c. n* a: f5 a! a" g, @
完全参加优先股 Fully participating preferred stock 4 I* Q/ U' } t" |
部分参加优先股 Partially participating preferred stock 0 ?- }6 l2 J3 T m
非部分参加优先股 Nonpartially participating preferred stock . ^+ y' `) b$ p) ^9 u' @, m
现金发行 Issuance for cash % s4 `* y5 l- Q2 X/ p* G5 S/ W: }. \
非现金发行 Issuance for noncash consideration ( c' Z8 `6 p, F# d
股票的合并发行 Lump-sum sales of stock
# X3 ~' l8 H( S/ G+ P发行成本 Issuance cost 9 n) N& K0 C, \2 O8 a& {
成本法 Cost method
; h1 \, Q! ?4 A4 {' o面值法 Par value method
- f6 i. E5 T! }0 d2 X捐赠资本 Donated capital - V8 J3 ~! f& a# a8 a7 q* d
盈余分配 Distribution of earnings 6 n1 {) p" `% C9 N" i
股利 Dividend $ V8 {: {# p" r9 S, j& {2 y% ^' y
股利政策 Dividend policy 6 V+ z( O) Z9 N) U
宣布日 Date of declaration
) X7 {( j' }& ^$ X7 d& p股权登记日 Date of record
0 j! ~& b0 P2 f除息日 Ex-dividend date : x" ?1 R7 w( v" B) v
股利支付日 Date of payment ) P$ c8 w: o9 z/ y- K
现金股利 Cash dividend / u1 z2 E& S K
股票股利 Stock dividend
* Z" e, V c' C8 _ ^' _拨款 appropriation 1 f& v7 \9 Q! }) J" |; `' |4 |
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! b; [6 g' l5 s3 B- ~（11）财务报表 / e% J n3 I' c* ~( Z0 ]8 k C
财务报表 Financial Statement
8 M* Z- E" B2 E( w2 M% h7 o# o: U资产负债表 Balance Sheet / U" C4 D+ |5 D
收益表 Income Statement
( m" b% J* n4 M+ N4 n# l: f; D帐户式 Account form " e' J0 R9 W. i( I5 n. t9 W/ L
报告式 Report form 2 F( F: v& V* Z7 U% z, o3 G E
编制（报表） Prepare
, x: ^. l& N% l工作底稿 Worksheet 5 Y7 q0 m% V2 u. w; G
多步式 Multi-step ! c( \4 x$ l, _# V* ?! @) {7 Y
单步式 Single-step 7 y. p( J* B' Z! l; w" c
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0 D% J: j/ B: v# O3 c（12）财务状况变动表 . c; a8 w" _: p' L; O! h+ P
财务状况变动表中的现金基础 SCFP.Cash Basis
8 Z; C5 A/ c+ `! {+ r（现金流量表） * t" }4 S, @1 u
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis : k% \+ t- z/ ]+ W3 p
（资金来源与运用表）
# {4 p2 M. L' Z0 Y' j+ ?2 x" H+ G营运资金 Working Capital
- _' y0 I% h7 s+ @" [5 o0 J* X2 T全部资源概念 All-resources concept 5 O! e7 r4 i; i2 s- i
直接交换业务 Direct exchanges % k+ m& L4 D+ t
正常营业活动 Normal operating activities
4 g7 ]" c$ }- P4 Q财务活动 Financing activities
/ T3 C( W2 H/ e+ I投资活动 Investing activities $ j: Y$ E) @8 A7 P7 ?7 a
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6 B7 W' O A3 c6 u% w( c（13）财务报表分析 6 d4 y1 @$ T' z r( t
财务报表分析 Analysis of financial statements
# \0 }& j/ b3 s比较财务报表 Comparative financial statements
) g. d7 k. N5 D, q趋势百分比 Trend percentage % Z; B$ d, C+ i: l+ z0 f' g5 S
比率 Ratios + B. Q( a5 \$ i3 J( G# |4 }
普通股每股收益 Earnings per share of common stock
5 ?0 `9 Z3 e% q/ x股利收益率 Dividend yield ratio # {3 z' Z$ \7 Z' ?& Y! c: v8 I' p0 S
价益比 Price-earnings ratio
+ H; s z3 C$ F: ^普通股每股帐面价值 Book value per share of common stock 8 S* O* {% {- ]" i
资本报酬率 Return on investment
/ G- I; N9 u* y/ {* c/ h: [5 d总资产报酬率 Return on total asset
$ b( e; D$ J2 R! Z债券收益率 Yield rate on bonds ( s5 y4 z; Y% x, Q$ i3 @
已获利息倍数 Number of times interest earned , O# q$ o: p7 V# r% e% }
债券比率 Debt ratio ' m" u% F( ]7 y0 t9 z8 L/ T: X6 W
优先股收益率 Yield rate on preferred stock % [0 R& N8 y. S+ z, F9 c! ?
营运资本 Working Capital , ?4 t4 h4 `' M$ N" S
周转 Turnover
* q8 h7 j* k& M5 Q, k存货周转率 Inventory turnover
2 x" M/ _! B, ? d2 F& \. K应收帐款周转率 Accounts receivable turnover
5 X9 ]) I) }0 N9 x! N5 r8 b1 W+ Y流动比率 Current ratio
3 \# @( {' z, b速动比率 Quick ratio
- e, M" m/ ], ?9 n' e3 z8 u酸性试验比率 Acid test ratio& P! N: E, B' F5 p) R
------------------------------------------------------------ 9 {2 U9 q- G$ }. E4 m/ h, f
% q# [$ V' X! O4 R（14）合并财务报表 ' {; L6 n; }4 w) f/ i0 ]+ P$ w/ `+ E4 R
合并财务报表 Consolidated financial statements
% } x# S+ m! d$ m+ f$ K" r" W吸收合并 Merger ) O% s+ P+ t8 g- F2 q
创立合并 Consolidation
% r( h4 z: }: l# V$ j8 q; w/ l控股公司 Parent company $ @" ?8 d! u! P3 C4 \/ j" _( w
附属公司 Subsidiary company
3 g6 O6 P6 t; Q# p( C! X* @% T5 @少数股权 Minority interest 4 f- G, G( C! K+ y
权益联营合并 Pooling of interest
4 Z5 ^ S/ x1 I X! x8 ~" w0 T购买合并 Combination by purchase 1 y5 c) J U, e9 S0 {
权益法 Equity method
$ U# `# [$ x$ F5 m4 w4 _1 P成本法 Cost method 0 \% N* `. `, r8 l* C/ y y$ H: X ~
, D; p% J' P7 Z* F6 k' }
------------------------------------------------------------/ H2 d/ U5 ?( f$ \+ \( X! a1 g
（15）物价变动中的会计计量 ) G" ^, Y3 a3 {4 c$ M% S1 F
物价变动之会计 Price-level changes accounting 4 J& I' h, e) M; R5 k+ P
一般物价水平会计 General price-level accounting ! f+ k5 c! Q; E8 l( x. I+ }+ \( q
货币购买力会计 Purchasing-power accounting
) N; ^7 w9 K) V. E& D+ S, z统一币值会计 Constant dollar accounting
1 K' C, F3 U1 Z历史成本 Historical cost
+ L$ s% V$ c; J7 K' x现行价值会计 Current value accounting , T/ u5 D' Y5 T: K
现行成本 Current cost
; {% y: X' K/ i1 I重置成本 Replacement cost
8 W/ k( t. \: K9 i5 T1 U物价指数 Price-level index
9 e& p/ m, K8 b. K国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
2 Q& e3 I. g q! l消费物价指数 Consumer price index (or CPI)
# U" E) ~' e1 M4 u. c批发物价指数 Wholesale price index
& [( u9 N) Z. ]- K, F4 m7 m货币性资产 Monetary assets
) a& V2 p# a0 G$ O1 C货币性负债 Monetary liabilities
: w+ j9 \$ j. ^" n: |货币购买力损益 Purchasing-power gains or losses
, p6 U+ G+ _) \' j资产持有损益 Holding gains or losses
, u8 B9 d, [# B/ W0 V5 B未实现的资产持有损益 Unrealized holding gains or losses - \/ s& X$ s: ?+ k0 l& n0 N$ }8 X
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
