 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
) `$ e: d0 B3 R% A$ `会计 accounting
! H4 Q4 Z- i: r8 H% k9 l决策人 Decision Maker 7 @0 r4 {6 ^4 n' j( @5 t' x4 x2 U6 l
投资人 Investor
' [; N% {: F+ {1 y" y股东 Shareholder 5 H" F' K- P ~! Y/ R. c
债权人 Creditor . l9 X0 {8 a* z$ J! W
财务会计 Financial Accounting
% i2 h# _ {6 t/ J/ O/ N管理会计 Management Accounting / i" ^& k! j) W u1 Q" {$ @
成本会计 Cost Accounting
" ?1 y/ h; g& t: j* H2 ?私业会计 Private Accounting - z! Z0 u4 b }: q! B: G
公众会计 Public Accounting
3 a4 ?& P0 N8 i; w1 u注册会计师 CPA Certified Public Accountant
7 q2 G' M) ]6 b# p国际会计准则委员会 IASC " D1 \1 H- `+ Z6 s0 D
美国注册会计师协会 AICPA
1 i, R' \5 x$ w8 S4 q1 s财务会计准则委员会 FASB
" i E7 I% V4 e) [管理会计协会 IMA, X8 N5 g( Y5 |! J4 {0 \6 h
美国会计学会 AAA , M: @# G8 A, n$ X* O9 Y& {! `, |
税务稽核署 IRS
6 N. d; p' y9 i/ \3 t, c8 x独资企业 Proprietorship
; S' U8 }0 N' E. H合伙人企业 Partnership
1 z) ?* j O& ^3 H; Y公司 Corporation
+ y9 F8 |7 p3 w$ I d会计目标 Accounting Objectives
( K7 _, b; I) d: g+ @会计假设 Accounting Assumptions + J1 [* n$ @6 Y0 S+ S
会计要素 Accounting Elements 2 }& l) m4 V# i0 [7 F( c6 ?7 b/ W, E
会计原则 Accounting Principles 1 ~' }% L5 G R% P/ x, ?6 H
会计实务过程 Accounting Procedures : g) I% _! l! O* G" w; U% W
财务报表 Financial Statements & i3 r' d- S+ [( ?# i
财务分析Financial Analysis {8 Z. Q. M x/ L
会计主体假设 Separate-entity Assumption P5 f e9 V* c' M* s3 L; z0 J$ P
货币计量假设 Unit-of-measure Assumption - N' u; }) F3 Z7 [
持续经营假设 Continuity(Going-concern) Assumption
: | T9 m2 g% [3 i会计分期假设 Time-period Assumption 8 }0 K7 I8 q+ e) O" f# o4 [' Z
资产 Asset
* C4 X" I% T" f' O负债 Liability ' A% l8 l+ h+ r# J* r$ P
业主权益 Owner's Equity 3 i5 D! l" H, p4 S' R* @: V! N
收入 Revenue 4 Z0 W; l* u1 W- _& G9 K
费用 Expense
3 i. w! L: R0 \' q收益 Income # ~2 j3 F4 S% O0 p3 ?+ T5 U5 F
亏损 Loss
5 L# w0 |- r5 I& F n历史成本原则 Cost Principle 7 z# v5 y( O. S! |& ] m- V) ~
收入实现原则 Revenue Principle ; j7 p; a4 I3 u |) |7 c1 O# U
配比原则 Matching Principle
! G% o1 }$ O3 w0 S全面披露原则 Full-disclosure (Reporting) Principle
7 `" ^9 @% m$ P1 P9 S$ u% d客观性原则 Objective Principle 2 u" \: Y; B+ Q! h: x
一致性原则 Consistent Principle : W+ ^( \/ |/ v1 I
可比性原则 Comparability Principle
3 r/ X7 S6 C, x2 x3 \重大性原则 Materiality Principle
+ |% E9 A, z; h稳健性原则 Conservatism Principle 1 e5 }2 d) x' V
权责发生制 Accrual Basis 4 ?7 y4 k# Z8 q" f( @
现金收付制 Cash Basis 8 J% c' Y) i# t' \$ C% w4 T: ~$ ^
财务报告 Financial Report
* m2 V0 X# B! m- ^# G7 e流动资产 Current assets
6 P" r0 q0 k: Y2 P% }& I流动负债 Current Liabilities
; J+ O# I) w6 P. m, c6 W) b长期负债 Long-term Liabilities # E# S- l, d! x3 @2 J2 w. y
投入资本 Contributed Capital # n" ]1 t# x6 O, y, m/ n; `& Q
留存收益 Retained Earning& t* E5 @( o& x S8 X+ R7 y
+ S) N: ^8 o/ E Y; \$ d. u; B: n6 x$ D------------------------------------------------------------
) N, S7 ], W$ ?" K$ x$ \: j（2）会计循环
\" ~ m2 Y) Q% W会计循环 Accounting Procedure/Cycle 1 t# n7 t0 j6 e; Q: ]" l: s7 {3 t
会计信息系统 Accounting information System
) @& a7 e' B% _$ j4 t p帐户 Ledger , c6 k3 l5 x9 u' Y# f3 ?
会计科目 Account , k1 g; ~8 K$ Q I3 P- Y; |
会计分录 Journal entry
9 X3 m E" d" i1 r* K原始凭证 Source Document ) j9 ~' E+ o; S9 I' d" k
日记帐 Journal
& j0 _" v9 o+ A, ]5 k; {9 ?/ r总分类帐 General Ledger 4 W2 D( R: c; ?* h. k) A. S" z: k
明细分类帐 Subsidiary Ledger 9 f- W1 I q9 Q ^- G
试算平衡 Trial Balance
6 O* l. m4 K/ ^. f% j现金收款日记帐 Cash receipt journal
5 d9 e1 U. y/ u$ b现金付款日记帐 Cash disbursements journal / A/ H, K: k1 ~& I
销售日记帐 Sales Journal
( v2 W I- ]9 p' ~购货日记帐 Purchase Journal : z4 h' ]" B& @- Q: x( @( G
普通日记帐 General Journal
7 d7 d2 k9 \5 p( Z# P工作底稿 Worksheet ' E% W. L6 I3 ~! P
调整分录 Adjusting entries
' @+ ~- P$ C- q! Y; l" k& K结帐 Closing entries ) y( Y" ~3 ~* I- ]" L
$ O" |) v/ z- Q. h4 o1 @7 y
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（3）现金与应收帐款 & B/ W3 P* W1 n( ~. v# Z
现金 Cash
" d. H# C3 V7 ]- u银行存款 Cash in bank 6 k5 T V/ T, T1 V0 a/ @8 Z# y
库存现金 Cash in hand
& H5 V( H: w& @流动资产 Current assets
3 `7 ~" E9 }( x% k- O* R8 Z偿债基金 Sinking fund
5 X$ K# L) Z: c* N% G定额备用金 Imprest petty cash
4 k, ^$ a0 W4 D4 H% C- k1 |支票 Check(cheque)
# t+ u, S6 P3 y2 G, [0 B银行对帐单 Bank statement . f1 U! R' b( A, F& W
银行存款调节表 Bank reconciliation statement O, `+ N7 ?; z, I. O* A
在途存款 Outstanding deposit : `, k) m' ~4 ?( Z
在途支票 Outstanding check
! g' M* T9 L/ x% g应付凭单 Vouchers payable ; o$ u3 H" n" z5 K2 i* D
应收帐款 Account receivable 8 ^5 b1 l1 t( [, |& a* x! j
应收票据 Note receivable
* K# v- K6 A1 ]0 w# }* C起运点交货价 F.O.B shipping point
/ a/ p6 @5 Q* m5 [9 [! p6 e目的地交货价 F.O.B destination point # B! f) b0 x5 L: R2 |# x8 S
商业折扣 Trade discount
V E' w: ]# W/ D) T现金折扣 Cash discount
4 ~4 F6 y8 k; w# P7 J销售退回及折让 Sales return and allowance
! Z5 k0 J5 C3 M9 g0 Y9 w坏帐费用 Bad debt expense
$ _2 H; A8 _9 L备抵法 Allowance method
6 h0 q8 x6 r* _+ ]. e4 F5 B; T备抵坏帐 Bad debt allowance
) d/ p* k# ?" a损益表法 Income statement approach
6 n q5 c9 b+ {' N; n资产负债表法 Balance sheet approach + f& |& c# _! w
帐龄分析法 Aging analysis method 2 |: E( ?4 [# ?' W; A; v
直接冲销法 Direct write-off method
! U. R1 D: q, O" P) T带息票据 Interest bearing note
+ d7 m' N' S% K不带息票据 Non-interest bearing note
' Y) ?1 g* w' ] T+ g$ \( g, |出票人 Maker
4 j- }8 `8 S1 U" k8 T( p2 y0 Y受款人 Payee ! p* L7 a1 f1 U. X& k: W
本金 Principal 5 ?) r* _7 ~3 i t* h& R- s6 [; n0 X
利息率 Interest rate
, \, | h' ~ x J0 F到期日 Maturity date 5 ~- D0 e5 v# ~5 v3 v; F5 C
本票 Promissory note * O) {' o. R6 U& M* W. G2 z$ O
贴现 Discount " P1 r- ~/ Y, w; y3 l
背书 Endorse
' N4 b) H$ S3 A g& g* ?拒付费 Protest fee ; U# j# L' Q. n# T0 \6 F
9 d _2 a. T+ [+ `: \6 m! f
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（4）存货
, o4 D: V1 N) [% r( {6 [' v. r存货 Inventory
1 u; W- c3 Y, C商品存货 Merchandise inventory 4 y O6 Z4 Y, N4 A- ~: q
产成品存货 Finished goods inventory
( h0 A, _% k. R& D1 \: L在产品存货 Work in process inventory
9 `& }2 p2 ]* C2 {" ` {原材料存货 Raw materials inventory
- o9 M q, y1 t$ y7 A; w起运地离岸价格 F.O.B shipping point 2 O9 `8 O( i9 p3 j; H3 B- Z: p
目的地抵岸价格 F.O.B destination % Q5 V" _5 V) a. U" [4 C
寄销 Consignment . S- V2 |+ O8 k% V/ j/ x+ c
寄销人 Consignor
/ }7 [" c# |( A, Z/ q承销人 Consignee ! ]- \0 E, M7 z) g) Y
定期盘存 Periodic inventory
2 p$ k; A& L4 z永续盘存 Perpetual inventory2 O) d- d2 c3 K K+ S( G
购货 Purchase 9 |' M. r( C$ _+ c- q6 i! C
购货折让和折扣 Purchase allowance and discounts
8 d* d6 ~- c+ M F. c5 o( z$ V9 ?存货盈余或短缺 Inventory overages and shortages
/ F7 B5 A% m7 y: R2 O# M分批认定法 Specific identification u, }7 z2 O6 K# d; Q
加权平均法 Weighted average ! N5 j7 F6 C6 ?# G/ K- O0 ]5 P
先进先出法 First-in, first-out or FIFO
4 M' G8 X: O d( y5 d后进先出法 Lost-in, first-out or LIFO
: @* }: [: {1 F* n2 p移动平均法 Moving average
; m* m2 o& L3 B% k成本或市价孰低法 Lower of cost or market or LCM
/ T/ D/ Y, Z: b) }( [; O市价 Market value ' i Q4 H. u: @6 q8 p0 c
重置成本 Replacement cost ' ]' ^7 Y, K4 m+ `: r' H9 X
可变现净值 Net realizable value
1 d2 u* ^9 A2 h# o- x& x& g5 z! W上限 Upper limit
7 \) K+ A8 Z! T* T下限 Lower limit 8 f+ I8 ?( k) p* V
毛利法 Gross margin method ) I% O4 { ~" d
零售价格法 Retail method 2 I8 p- V* k- ]2 g$ d- \
成本率 Cost ratio 8 W* K$ Q, l; {- t6 V
0 G' |% K* T; K4 Q------------------------------------------------------------! t D6 i# ?+ S [- G; P" j* B
（5）长期投资 - }8 ?% o* M# |* r
长期投资 Long-term investment + q5 _/ s# R# b7 N
长期股票投资 Investment on stocks
7 N1 H! I5 g* l0 _长期债券投资 Investment on bonds 7 [9 J# ~% n) {/ R$ x" W% i. |
成本法 Cost method
L' X& V8 }7 `1 F1 {6 H7 V权益法 Equity method
0 I) `5 \& x$ Y' u合并法 Consolidation method
: A/ ]. h$ ~) |) C& J股利宣布日 Declaration date
: D8 d: y7 B2 W. k& P股权登记日 Date of record
, Z6 z% L" T7 i7 q除息日 Ex-dividend date ( ~! ]2 ~; T) }) `
付息日 Payment date
~8 C6 J: s) a债券面值 Face value, Par value 4 k: n1 _9 C: X
债券折价 Discount on bonds * m9 W. W$ T. I: J* L0 I
债券溢价 Premium on bonds
! t n/ u- E- g/ d6 V1 y- J票面利率 Contract interest rate, stated rate
# v: g5 O5 j! E' c市场利率 Market interest ratio, Effective rate . @# A2 Z( e1 s. a$ a
普通股 Common Stock 3 j) T3 ]+ |. c5 N8 F0 f
优先股 Preferred Stock ' ~& K6 g7 X8 f6 L: D' ?
现金股利 Cash dividends
; J! c. y$ D* Q# e+ e9 L" S( |( r股票股利 Stock dividends % \* l2 O6 S8 P0 d4 ~3 B1 Q
清算股利 Liquidating dividends
2 L+ E- Z4 O% N: S5 P5 q; A6 n到期日 Maturity date * P5 V) Z! s0 P
到期值 Maturity value , o% \: `7 U4 C- h, C+ m" s4 u
直线摊销法 Straight-Line method of amortization V1 m1 g+ h! I# C& j! L
实际利息摊销法 Effective-interest method of amortization2 {( }) a# ?! V7 s, ]+ r
3 W, F' N, P4 o" c2 E: g: U
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（6）固定资产 1 v- a# F) b' W& i- a! t
固定资产 Plant assets or Fixed assets , V+ K3 ?8 i1 @( Q. K x- e( p) k
原值 Original value
2 R1 }5 R5 E- T; \5 n0 r9 G4 i预计使用年限 Expected useful life 0 C. S2 y8 C) O- I2 ]
预计残值 Estimated residual value 2 F8 N' s. [1 f* z/ u
折旧费用 Depreciation expense
@/ @( G. L. v: q+ _: P& ]8 |1 l& A累计折旧 Accumulated depreciation # } ^* A9 `' |" a2 K
帐面价值 Carrying value ( I4 w" e5 }& D
应提折旧成本 Depreciation cost # a% p" U% u: K
净值 Net value
5 B; D r6 H! b$ g0 s; H1 Y在建工程 Construction-in-process ! K E6 }" C" N2 ?5 |
磨损 Wear and tear
g, V& g+ z: K, |0 o2 B* Q$ j+ X过时 Obsolescence ; L: Z$ _* `& P0 A' l
直线法 Straight-line method (SL)
4 l! q3 Q, P- O! o工作量法 Units-of-production method (UOP) & p X# `( Q7 `. S4 ~; H
加速折旧法 Accelerated depreciation method
# W5 v6 H2 v0 A双倍余额递减法 Double-declining balance method (DDB)
. e3 P/ X/ H& N" Y8 B年数总和法 Sum-of-the-years-digits method (SYD) / ^4 h, B: |) e$ N
以旧换新 Trade in ' Z1 B' m) x: b, o0 S+ K) r& @
经营租赁 Operating lease
2 D; p: j3 j8 o& X+ F3 b+ t; C融资租赁 Capital lease 5 \3 C$ o" D1 v9 Y
廉价购买权 Bargain purchase option (BPO) ! X( `. v: K5 S4 D- R. G
资产负债表外筹资 Off-balance-sheet financing ( m) x" H8 \% C5 G$ ~0 E3 y3 U( G W
最低租赁付款额 Minimum lease payments' ~- }% B% p- _. T2 {1 p! j
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（7）无形资产
* Y4 l" F! g6 `7 V无形资产 Intangible assets ' {( j, `* Z5 m' M% c9 v
专利权 Patents # e& o- h' \* d. D$ ~, u
商标权 Trademarks, Trade names 5 \/ [' |9 V% n7 r, d+ {; Z
著作权 Copyrights
/ m7 F5 ~! D9 K. H' l g; J& M特许权或专营权 Franchises 1 K+ N4 f, ?, x, b3 Y
商誉 Goodwill
+ P# e# K! y. }( `; h8 j9 t C3 Z. V开办费 Organization cost
) O4 |/ v! \+ P( a* u租赁权 Leasehold
8 z) Y, r: q. G$ C摊销 Amortization 8 U) u' j; {& X" u" u. t; n
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/ `6 R' y% h9 b1 l; }9 x8 P$ W（8）流动负债
# I4 o( _; R5 k: v# C- @负债 Liability / I1 b9 d1 K! n
流动负债 Current liability 5 }4 f+ `: [& h" f% o" @
应付帐款 Account payable
9 K" b' M) p5 g3 ?应付票据 Notes payable - y% S/ D, ~3 Y2 Z
贴现票据 Discount notes
' m* V9 @ [+ N$ Z; Y长期负债一年内到期部分 Current maturities of long-term liabilities+ W) E/ [0 V6 D( h4 V# C
应付股利 Dividends payable
7 _; q( l# a+ U* L预收收益 Prepayments by customers
0 S& [& e1 o, @ v. I, B存入保证金 Refundable deposits ( E( T% I; L3 r0 j! n7 U
应付费用 Accrual expense
+ h0 O* W; f& Q增值税 value added tax ; p9 G$ O3 X& O K
营业税 Business tax . p% _: `7 F9 y' a. K
应付所得税 Income tax payable
6 f' p" s. P$ B! i3 T1 A' C应付奖金 Bonuses payable
( x' {9 w8 _! G ~2 E' n; l产品质量担保负债 Estimated liabilities under product warranties 7 ~/ H3 Y7 e8 [2 i+ J
赠品和兑换券 Premiums, coupons and trading stamps
! A7 {+ I: ]# z2 ]' R或有事项 Contingency
7 j* u/ y2 a! c( S4 }& _或有负债 Contingent * G) s2 O( L. p3 q! {: d( } b
或有损失 Loss contingencies 9 V9 }6 q7 G+ u5 j2 E' m8 w3 J
或有利得 Gain contingencies
9 t' P( q! \7 u' Q( J5 |9 _永久性差异 Permanent difference 3 H; S: v8 Z) s
时间性差异 Timing difference / c1 x7 C! z, Q
应付税款法 Taxes payable method
( F* i, `* G* M纳税影响会计法 Tax effect accounting method
0 K) j& s, ^; J4 J2 F4 ^7 |递延所得税负债法 Deferred income tax liability method 2 C* t- D# W" l0 r5 x- O0 k& u6 T
( g" F4 c: y/ E8 \
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（9）长期负债 % p. O! L, u7 v- c; }9 e6 _% c
长期负债 Long-term Liabilities % U: l2 G& M( i/ A# f& ]' t6 _
应付公司债券 Bonds payable " | a" K# Q6 A) G1 b5 i
有担保品的公司债券 Secured Bonds
. f" z9 @' w$ |/ T% j抵押公司债券 Mortgage Bonds
4 s% C! E/ v+ l$ Y保证公司债券 Guaranteed Bonds * _+ N' P2 A# K$ i
信用公司债券 Debenture Bonds
& V N0 R* @% u( |/ N) C一次还本公司债券 Term Bonds
8 s/ C9 b' ]0 f分期还本公司债券 Serial Bonds ( b# E3 U* z; L/ s, Y# C9 n9 s
可转换公司债券 Convertible Bonds / p" \$ B6 ^5 R o5 J. D6 N
可赎回公司债券 Callable Bonds
+ [: ]' Q! W7 ?! E) h可要求公司债券 Redeemable Bonds
8 ~! y3 Q' |0 `4 ]: b% Q# H- V记名公司债券 Registered Bonds
) M @$ P: L6 [. w3 ~# M无记名公司债券 Coupon Bonds & x- h" l4 y \4 ~
普通公司债券 Ordinary Bonds 7 f' g- z# f* k! U- |+ j
收益公司债券 Income Bonds
3 z- ~ M1 ?' Q名义利率，票面利率 Nominal rate
7 Q. ^" f+ F! ?3 S3 Z) i实际利率 Actual rate 7 B5 Z2 H; _% w" U( a0 d
有效利率 Effective rate
$ A9 P$ X+ Q/ L- F溢价 Premium
2 ?. V% m1 z' g8 _0 r折价 Discount
' {' a" t4 E r: f: a! V- D# G面值 Par value
, r5 K3 L$ z8 A+ {7 J4 x直线法 Straight-line method
3 G2 b5 H5 v8 y实际利率法 Effective interest method ; o: n/ C9 e/ J$ R8 |( Z# C
到期直接偿付 Repayment at maturity 8 p3 {" ~( S) Y' \6 O W( u" n# u. ~2 e
提前偿付 Repayment at advance ! j. m- B3 l& j
偿债基金 Sinking fund - u( p' }; p0 L* g
长期应付票据 Long-term notes payable
) D. I- v9 e2 G1 c抵押借款 Mortgage loan+ F2 K6 A' V) A0 B! W+ X
-------------------------------------------------- n; j& {( W" M7 @5 Q6 ^# E1 t' v
（10）业主权益
( b3 N3 N) I$ Z9 [) g# Q权益 Equity
' \$ J- ~1 @2 B业主权益 Owner's equity
+ r h, E; K- E4 W( W7 f股东权益 Stockholder's equity
8 h/ c( A L% m0 F; S2 r5 A. X投入资本 Contributed capital
1 c9 a, u& h- ]1 D缴入资本 Paid-in capital
) t8 v" g+ [9 @7 A" j股本 Capital stock
. e; a+ u6 X+ `( O. J# W B资本公积 Capital surplus / m7 n8 }9 C/ O$ [; A
留存收益 Retained earnings 1 L" P# \& b4 I) O% ^
核定股本 Authorized capital stock # y& Q0 o! K5 r, O
实收资本 Issued capital stock 6 K7 \- {2 o7 N8 \
发行在外股本 Outstanding capital stock $ t! ~, g. t! I
库藏股 Treasury stock 1 s8 d+ v" n) T% K- p0 A8 F
普通股 Common stock
" G; n" E v/ Y" Y优先股 Preferred stock
: E) q* e1 n# d; m7 m7 U累积优先股 Cumulative preferred stock
( d4 y9 F- K# s" M9 j0 U非累积优先股 Noncumulative preferred stock . f' I' _* b4 l1 t& v% X. I0 w4 u
完全参加优先股 Fully participating preferred stock
7 L5 M7 u: q& A: ^% ]! a部分参加优先股 Partially participating preferred stock 3 p1 f& G3 c) O! [6 N4 d6 x# T
非部分参加优先股 Nonpartially participating preferred stock 0 ^& k, T/ I1 N8 d' W
现金发行 Issuance for cash 7 f3 V- E7 d% u( w: S
非现金发行 Issuance for noncash consideration
: C9 x- L& x S3 h6 _! |+ P股票的合并发行 Lump-sum sales of stock
8 E/ `* F) L+ Y+ e; U! n7 ~1 I( P发行成本 Issuance cost
% d0 ?- B7 K, h7 \成本法 Cost method , G7 t% }, P2 ]9 d: l
面值法 Par value method
2 R3 Q* U* ?3 J |- ]6 @" Q6 c: T捐赠资本 Donated capital
" X. w1 H8 \6 I, x: X+ @盈余分配 Distribution of earnings - v+ D5 Y# B( F) g! ]
股利 Dividend
% u8 W! g+ ?. j4 v股利政策 Dividend policy 8 H; X% w, `+ r6 Q) {! t
宣布日 Date of declaration
" E& d0 A4 P! e. M+ ~股权登记日 Date of record 2 k; n+ Z+ |$ N4 m7 ?4 O
除息日 Ex-dividend date
/ N( k9 t C' K7 I* c' Q股利支付日 Date of payment
6 p1 N& ~- L8 s$ O" }" ]$ E现金股利 Cash dividend % [, T# e0 E1 j: P6 q! B" s
股票股利 Stock dividend ! V4 ^" z* T; t1 l
拨款 appropriation
1 n+ p0 N* a/ ~% e------------------------------------------------------------
8 [ w" s( W- @/ j9 D（11）财务报表 9 ~$ Q! Q8 K. T7 d) ]* U( \
财务报表 Financial Statement
2 ?0 u7 w# h+ ~资产负债表 Balance Sheet
$ s' A5 q, n N i6 P. @7 w收益表 Income Statement ' A- g& Y. g* g$ n( ?( Z
帐户式 Account form
( D g: C1 P( u' u, v1 d报告式 Report form + T7 z8 {0 s- X: Q/ x( ^
编制（报表） Prepare
, a7 ?6 U, U' g- Z) {% n工作底稿 Worksheet
0 s% i2 g/ J0 B& b* f多步式 Multi-step * w: z; V8 `1 b8 g0 ^) C
单步式 Single-step
) }9 H+ O$ M$ X5 R. c7 Y-----------------------------------------------------------4 J$ ^+ |, V' C3 v, w
（12）财务状况变动表 1 x" X9 Y* c% d( x. u
财务状况变动表中的现金基础 SCFP.Cash Basis + c' ~5 U' t) t9 T3 ~$ g
（现金流量表）
. O8 {- _! R* K& t# N财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
0 ]' E% Q% G" m) R G3 H8 L7 E7 S1 X（资金来源与运用表）
. [) C% s1 F" h' a3 N% h营运资金 Working Capital
% }8 I7 ^& ]) g* }; K" H全部资源概念 All-resources concept & Q5 v; L `) E% A/ O2 D
直接交换业务 Direct exchanges
' f2 A" m6 R% `; F正常营业活动 Normal operating activities
' Q5 C/ w$ I, ^. b3 m财务活动 Financing activities 4 [- W9 L }3 u& [7 a A$ R
投资活动 Investing activities / n' y% V7 L1 q
-----------------------------------------------------------+ G. \& C; {: X# ?, U
（13）财务报表分析
4 t( q7 C% V; H财务报表分析 Analysis of financial statements
0 a$ I _# `" r/ b比较财务报表 Comparative financial statements
" F- B% l) g; I* s- i& ~) R+ H趋势百分比 Trend percentage " X' z, |0 q/ M' K% S# {) {* O
比率 Ratios
, L5 {# i3 w: U1 e普通股每股收益 Earnings per share of common stock 6 C0 q) R3 f9 m" @ H/ {
股利收益率 Dividend yield ratio
9 t" @. C2 t0 y( W9 D: f3 T6 M价益比 Price-earnings ratio
. d- [4 _" d+ H# \) L# ^( A普通股每股帐面价值 Book value per share of common stock 3 i5 i' y$ B/ \, ?4 A! D
资本报酬率 Return on investment + T% D" r5 w$ @' U" [
总资产报酬率 Return on total asset
8 J2 F e0 E) ^+ Z* I( W债券收益率 Yield rate on bonds
* k7 l% E* K+ b4 F6 N8 {已获利息倍数 Number of times interest earned 3 s& R+ ^: V) l) @" s' o/ a( X
债券比率 Debt ratio
: \2 `: X/ Z, ?# q优先股收益率 Yield rate on preferred stock
7 g2 F ~1 k# d营运资本 Working Capital
. f% o! c7 c. n周转 Turnover ) W# R2 {2 U( K7 v. g9 m
存货周转率 Inventory turnover 7 b4 i5 |' n B' e1 y$ \
应收帐款周转率 Accounts receivable turnover
) O) u: y# y% e4 J! v1 c% l$ Q流动比率 Current ratio . C, j& r1 [+ T6 _3 t$ U- n
速动比率 Quick ratio 0 h/ u/ b& l/ ^7 b4 B
酸性试验比率 Acid test ratio$ c8 l& Z$ k$ z/ V( i2 d
------------------------------------------------------------ x+ @- a+ W2 P- a) ]( b* X
& n# g: Z4 I0 V- k+ U/ G, V' Q（14）合并财务报表 5 s7 E g2 a5 v' A
合并财务报表 Consolidated financial statements
% d) |9 U, t: }$ C2 l# Z' D; ~吸收合并 Merger
7 K- j5 O3 d' k }/ M! I/ U- h创立合并 Consolidation
0 w! w; q" w3 V$ }; w' I% s控股公司 Parent company
, L3 Z6 G/ ~9 P& F. l$ C" f附属公司 Subsidiary company
. [! @! s% h( ^& o& e5 u少数股权 Minority interest
5 R S7 [6 z0 F! t" ?权益联营合并 Pooling of interest
, E- |6 E$ a: A) X& u% M购买合并 Combination by purchase / d+ Z+ {0 X& Z8 o
权益法 Equity method & l ?, t, W! J5 f
成本法 Cost method 3 {# W* H3 x% _, w8 W6 B
) \( K+ G- h3 n6 W- a' o
------------------------------------------------------------) a0 v5 J+ v9 S1 Y2 N6 P2 C/ q
（15）物价变动中的会计计量 8 }% b6 G% g7 t% E+ D
物价变动之会计 Price-level changes accounting
0 q4 j& p- ?0 F4 i9 r" u& n% q- a% Z一般物价水平会计 General price-level accounting ) k B- L% T( f
货币购买力会计 Purchasing-power accounting 6 H) a' @: ~" @& @2 ~1 N7 j' f
统一币值会计 Constant dollar accounting
- S: l' U) c/ r& F( O$ u1 \历史成本 Historical cost 9 l. M$ n# V/ i' o
现行价值会计 Current value accounting
3 ?8 _, k6 { Q' o4 M现行成本 Current cost
) D+ w9 O$ P' l( a重置成本 Replacement cost i: j3 ]) q& ?% |" c
物价指数 Price-level index * g, c+ M0 v; H& A1 A. e
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) * w+ q) q l/ M! q4 C( t
消费物价指数 Consumer price index (or CPI) : h8 E/ |$ N" m$ z# ~6 r" ]" r7 q
批发物价指数 Wholesale price index
: h" X! I- |/ L8 }8 l9 C- d* r5 z/ }货币性资产 Monetary assets
6 e. e6 o* d+ | Q$ O2 H货币性负债 Monetary liabilities
- y- L% m1 f% H/ v3 L货币购买力损益 Purchasing-power gains or losses
4 g$ P* b5 ]# S+ `! a资产持有损益 Holding gains or losses
7 {/ ~# u8 `: D, v2 h未实现的资产持有损益 Unrealized holding gains or losses Q! i2 [- S6 R: n2 `7 t1 d4 H2 M
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
