 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
7 y1 }$ h9 H, c/ J8 g会计 accounting * F( i {% H6 _6 N) e L! O) m
决策人 Decision Maker " }0 l$ e0 [4 c/ h: U6 p# F
投资人 Investor
* ]6 q5 q" V- ^6 V股东 Shareholder 4 b! u" }0 E/ b- k
债权人 Creditor
( q5 m/ k3 E. N& O. B9 Z" R财务会计 Financial Accounting - N W; Z& z4 I% k2 e8 |& O
管理会计 Management Accounting
& b) ? O' A4 n5 Z Q: `/ ?" ^% o' P成本会计 Cost Accounting : X& {- Z9 x- H( l& F7 X) ~- O
私业会计 Private Accounting
7 y& S8 u- d) H2 E$ y0 N' ~公众会计 Public Accounting - y2 }% w4 E7 s$ ]2 K( Z N
注册会计师 CPA Certified Public Accountant : [% n; `4 G6 C% h
国际会计准则委员会 IASC ) H! j/ p: Z8 P0 |; y& d9 Z c% Z
美国注册会计师协会 AICPA
( n# U. K1 `3 g( t; O财务会计准则委员会 FASB w1 }2 F* ^; Z! ^3 `! U' C! u
管理会计协会 IMA5 [0 H$ ~+ _, N; ~( G
美国会计学会 AAA
& M8 c5 ^! h( C5 C! A: R税务稽核署 IRS
' ~- E+ F3 B( I' G6 G独资企业 Proprietorship 3 I" `4 ]& @/ R
合伙人企业 Partnership
" S- O: j) `9 Y0 m" N" {* o公司 Corporation
5 Y+ |& I- O* W8 Z; p' g会计目标 Accounting Objectives 0 m4 C0 y9 M. f' N0 `
会计假设 Accounting Assumptions ( p, l; ]+ X/ F) K& _1 e& a
会计要素 Accounting Elements
4 X. k* Y- p7 C8 E, a1 M会计原则 Accounting Principles : ^8 }3 p! x. C1 `: W& T% X
会计实务过程 Accounting Procedures % `3 h, _9 Y# U
财务报表 Financial Statements
8 u/ c- T3 H8 r* e6 i. X财务分析Financial Analysis
( V- P5 _7 t4 o- J) i% B" _会计主体假设 Separate-entity Assumption
) h' t# B, O/ k6 U5 j C货币计量假设 Unit-of-measure Assumption 7 ~) H' o: i) }) K2 z1 P) s
持续经营假设 Continuity(Going-concern) Assumption 9 {* z. I/ ?) A$ S3 n
会计分期假设 Time-period Assumption
7 `1 {3 m3 O4 q; d8 `& r" ?资产 Asset ; M! \! `: Q+ V7 _
负债 Liability % K4 }5 p* I6 V: P
业主权益 Owner's Equity 3 G6 @7 V- M$ e
收入 Revenue
2 \+ a. P9 Q6 t) W! \0 X4 G) Q费用 Expense " M) Q; Q( z0 ~' g+ J- r- n& @' s/ R: M
收益 Income
( D' K) p% M9 i; s# |! W亏损 Loss " P% h5 H/ l/ ~: i$ J. U
历史成本原则 Cost Principle 6 u2 I0 B# e- y0 ^$ Z ?+ a
收入实现原则 Revenue Principle 2 L( u$ O0 |! V7 S. r
配比原则 Matching Principle 2 y: L) p& U/ M4 g
全面披露原则 Full-disclosure (Reporting) Principle
, ^) f. e5 \0 e3 \( \, \4 ?" g1 ]客观性原则 Objective Principle
" `, ]$ {8 I3 l" v; Z1 u) k8 M% V l# B" u一致性原则 Consistent Principle
0 ]' K( z! K- |& K3 N( `5 T( L6 l可比性原则 Comparability Principle 6 d; t/ a+ z$ K' [9 V: \; O$ I
重大性原则 Materiality Principle
4 |, ^% X7 g" H3 b, _& ]稳健性原则 Conservatism Principle 5 W! W; \; p. i+ l7 {/ V
权责发生制 Accrual Basis
. Z- \" P( }( x9 M6 z现金收付制 Cash Basis - m* x# L& b, W3 A
财务报告 Financial Report & G8 p! W0 e$ h( V' ]6 Y; a5 Z* e* X
流动资产 Current assets ! s( r' x8 d2 |0 ?
流动负债 Current Liabilities
/ H# j" K% `( @9 u9 ^$ [- u长期负债 Long-term Liabilities
# W& s0 _9 L- O: h2 p) Z, f投入资本 Contributed Capital & i5 B! Y* u T$ Z& a6 f1 m6 p* O
留存收益 Retained Earning. t+ p z% B# ?) Z) m g% j
5 A( p/ q: G$ g! O/ F7 J) K! f------------------------------------------------------------& @& s0 \1 U' Q
（2）会计循环 1 [6 Y" S, g% w/ j: j# M$ Y1 L5 d
会计循环 Accounting Procedure/Cycle : U- _/ Q/ Z- F+ j% ~ h% H
会计信息系统 Accounting information System
- y8 |$ I0 Q* \0 Q; a. S |帐户 Ledger $ {7 f: f% @8 n1 q( d2 _* J
会计科目 Account 0 \5 _% T5 d: q0 r$ e
会计分录 Journal entry
5 b# x5 g8 a4 c4 G2 f# o原始凭证 Source Document 1 {% c+ a0 o2 @! `6 _ M6 s2 G8 P
日记帐 Journal - d4 a- ?9 `- I" H
总分类帐 General Ledger ) B9 z) E' N! @% J+ f$ `
明细分类帐 Subsidiary Ledger 2 l1 |0 o0 l4 i4 @
试算平衡 Trial Balance
" ^& A- R0 v. X现金收款日记帐 Cash receipt journal
* i. N; Z' g7 y; U/ m8 ~% u现金付款日记帐 Cash disbursements journal 0 B2 j0 p; }! T6 G P
销售日记帐 Sales Journal
. S/ E8 c+ _) H) a- T0 t: D/ ~购货日记帐 Purchase Journal / A0 {" ~$ u" m
普通日记帐 General Journal
- V' Z* b3 K' l' }工作底稿 Worksheet ) n1 n4 T7 X0 U
调整分录 Adjusting entries / R, _* M4 Y. D$ y
结帐 Closing entries ' ^) W! {, J# ?: l$ u* F6 c" d8 N% ~
4 q! r$ L' K1 P: @! R----------------------------------------------------------
4 w( U8 E% E" c（3）现金与应收帐款
7 r7 ` |6 n9 C; j& K: E现金 Cash
# i( e; [) z9 O" m# ~$ P4 D银行存款 Cash in bank
( U. R0 P0 Q7 k7 D9 N! u. e库存现金 Cash in hand / N0 S# p6 C7 R# M2 \( p+ F
流动资产 Current assets 3 _& Z! u/ \3 O8 v, `8 i
偿债基金 Sinking fund
, H9 n" S4 v! G% e定额备用金 Imprest petty cash ( ?- x# Z7 a' c) r- X) f
支票 Check(cheque)
# ?" K# r+ R% b E% s; f* L银行对帐单 Bank statement
! ^! J+ j+ g1 Q O0 s银行存款调节表 Bank reconciliation statement 6 t: t5 p( _1 o! c' a
在途存款 Outstanding deposit " M5 J: j- y9 }
在途支票 Outstanding check ) X0 |! ]" M6 L9 _
应付凭单 Vouchers payable $ @* z$ Z: S9 J2 b! | \
应收帐款 Account receivable
, Z6 x ]- g) T应收票据 Note receivable
% T' t$ B4 e" k% B: e% u0 P起运点交货价 F.O.B shipping point ) E& ?3 e l# X! j. f
目的地交货价 F.O.B destination point
0 l5 p- G! D, A1 d1 m商业折扣 Trade discount
: g+ a9 {6 g- P8 `2 q& H现金折扣 Cash discount
9 P9 v, Z) H4 |销售退回及折让 Sales return and allowance + L1 X7 g% g0 ?" [. J4 |/ ~
坏帐费用 Bad debt expense - d& M/ r! M, D, z: g# H3 ^
备抵法 Allowance method ! P/ m8 o& ]% E9 ]8 ^
备抵坏帐 Bad debt allowance
- c, B/ s; P- j3 N& P# H: ]& z. k损益表法 Income statement approach ) {# u' g+ a* Z4 G2 N- F; _1 |: W
资产负债表法 Balance sheet approach 1 @2 A1 F! r+ I! Z& u1 ^, k3 u# N. u
帐龄分析法 Aging analysis method
! a$ V9 [& `7 R: D, {! R- Y8 d! F直接冲销法 Direct write-off method
. u+ y& w) ~6 s) F7 r带息票据 Interest bearing note 6 K* F/ s9 B. y
不带息票据 Non-interest bearing note
2 g8 o: P M9 i# }, P出票人 Maker # @9 V9 r) j( I' Y: N* c f% h3 N
受款人 Payee 3 w) d/ M3 e' @
本金 Principal 0 R" g5 W# O1 E1 r# Y- q
利息率 Interest rate - f7 E& k4 O5 T& [' t
到期日 Maturity date
( I, d5 C! }8 I! d& P本票 Promissory note
1 {5 e% q# W1 S! U, n贴现 Discount : h& Z& k9 Z) f7 f; r1 K9 I
背书 Endorse
: k5 G0 I0 L6 B7 P# F+ b& u( S* L拒付费 Protest fee 1 o% H& `$ I. g' I
5 |- d7 Z$ l# l------------------------------------------------------------
s8 H; d) U/ P: K' L+ t（4）存货
& {9 w# J/ s, V' f$ h7 x* u5 ]1 e存货 Inventory
" p+ m; P4 t) z2 v y商品存货 Merchandise inventory L# Z% i+ b4 y: x% z8 f
产成品存货 Finished goods inventory 1 D; \0 }" W4 b6 e. N& D- V
在产品存货 Work in process inventory
B: w& {1 F) i# C" V1 p' e! U原材料存货 Raw materials inventory 4 J# `+ w" Z1 X& M! H) v
起运地离岸价格 F.O.B shipping point 8 A' r* M' K* z1 i" }
目的地抵岸价格 F.O.B destination - V/ t6 w7 q4 X$ {
寄销 Consignment 3 N' @2 @/ y' f1 D" ^% V
寄销人 Consignor
1 R2 l: p$ O/ y e' o承销人 Consignee
1 d7 N+ U) W) R4 H3 ]% _3 l9 ~& r定期盘存 Periodic inventory
1 R2 ^( x J8 P7 d% H8 ?永续盘存 Perpetual inventory
6 [7 W0 [8 s' b2 x购货 Purchase
. L. D/ C' r4 N8 h1 z$ y2 p) t" a Y购货折让和折扣 Purchase allowance and discounts
- i5 v2 x2 n! a/ |7 G存货盈余或短缺 Inventory overages and shortages 4 p8 t1 Y2 K3 k* a! @! H
分批认定法 Specific identification
& l3 S. ?5 p8 w3 J2 S# Q加权平均法 Weighted average
; Q7 e+ n" ?6 ^先进先出法 First-in, first-out or FIFO
# \+ B& y$ s' x8 u后进先出法 Lost-in, first-out or LIFO 2 C3 K3 F9 K1 d2 d! D+ m
移动平均法 Moving average
0 Z, }$ T- g3 P; C% Q+ V. s成本或市价孰低法 Lower of cost or market or LCM 8 B2 y2 ], w9 V+ ?2 d
市价 Market value : Q1 p+ s% ` u5 e% e
重置成本 Replacement cost
0 x) P! z/ c& ]可变现净值 Net realizable value
. ]4 m/ c* v3 P& ?( M上限 Upper limit
$ w, ` n# y' x: Z) q下限 Lower limit / X1 Q- r1 H8 l' Q
毛利法 Gross margin method - O+ X+ A% e) Y, [& h! D, Q
零售价格法 Retail method
8 j- J) X+ r/ ^& {成本率 Cost ratio 7 x5 q9 u m& j7 n6 ]0 z
( q5 o Z& ]9 f
------------------------------------------------------------% T0 b. w1 H3 W4 c, O7 M
（5）长期投资
- ]' W; `; Q% t# p长期投资 Long-term investment 4 Z4 t" g6 M) [! j2 s, H9 [& N
长期股票投资 Investment on stocks $ {9 U# a! P2 b% ^4 |
长期债券投资 Investment on bonds " T+ i! e& |" m* S/ _' y" i
成本法 Cost method R/ `' C H7 H. v/ x- i2 J7 U8 t
权益法 Equity method ( X# |9 s2 A( J( r
合并法 Consolidation method 2 h$ |! D2 G# N
股利宣布日 Declaration date
/ B4 \. D7 @# g: C股权登记日 Date of record 1 q) B2 s$ ^- f; P. U
除息日 Ex-dividend date ; B7 Z+ H/ V; l8 L ^6 E
付息日 Payment date
`1 V& M1 Q9 j) v- h( `债券面值 Face value, Par value
$ S3 p) @3 m: j" B债券折价 Discount on bonds
# P& ^, T" G! |' ^* |债券溢价 Premium on bonds
2 f! w- B5 ^3 H2 B票面利率 Contract interest rate, stated rate 8 p/ O% L9 v/ z( ]
市场利率 Market interest ratio, Effective rate
8 ~0 p: k& S) s- z5 [普通股 Common Stock
9 ~ S# W) P* ^# |( I优先股 Preferred Stock
M" N( G% t" x现金股利 Cash dividends 8 J. Z& _& q7 W+ T
股票股利 Stock dividends
' ]9 v1 L6 K$ X1 q5 M" _清算股利 Liquidating dividends
" b' N9 P) y5 O9 u$ d- k' p% Q到期日 Maturity date # J+ V4 j5 s1 x q1 w
到期值 Maturity value
9 W }6 I7 x v+ A- s. }/ e直线摊销法 Straight-Line method of amortization m; y7 ]6 Q$ T O9 n. M) J
实际利息摊销法 Effective-interest method of amortization
) c9 K, l1 V6 s' f4 {
5 l' [9 s3 j1 A$ R/ v; G9 \---------------------------------------------------------
7 w+ x/ l* l+ y（6）固定资产
+ W, d) {" @5 D/ B固定资产 Plant assets or Fixed assets
' Y6 e B' m3 |. w$ T原值 Original value * f6 Y2 O; r6 N
预计使用年限 Expected useful life
# \$ I) l' A+ N预计残值 Estimated residual value 7 u' a' Z6 ~4 b- k1 _) u
折旧费用 Depreciation expense
8 v9 ] a5 n2 q8 a/ {" |2 z2 A累计折旧 Accumulated depreciation
7 y8 s. I; \" l; D帐面价值 Carrying value
) Q* l5 b( [+ C/ e0 [应提折旧成本 Depreciation cost 5 y: L' ^3 O, E
净值 Net value , B& c! Z0 P/ r7 _
在建工程 Construction-in-process 1 F1 v- @2 z& z/ G* m) R
磨损 Wear and tear 2 L0 R0 v" T6 c, J
过时 Obsolescence / X4 i# y8 r$ k$ G2 w
直线法 Straight-line method (SL) / H# D$ `6 }$ I4 _; O
工作量法 Units-of-production method (UOP) ! w: D9 N1 H6 B
加速折旧法 Accelerated depreciation method
- _8 U* {/ k+ v& m双倍余额递减法 Double-declining balance method (DDB) ; O# E$ D( P" E# ]' e
年数总和法 Sum-of-the-years-digits method (SYD)
" ~( P0 m9 W- @ \$ a( g以旧换新 Trade in
3 l, W# K( |7 o( F" m/ s经营租赁 Operating lease & ]+ z7 W% o' e# s u
融资租赁 Capital lease
& a! X) Y6 [* i1 ]7 z/ \廉价购买权 Bargain purchase option (BPO) , r8 _! I6 L6 Q6 b* [7 c! i' X
资产负债表外筹资 Off-balance-sheet financing
+ E( [9 l, ~# }最低租赁付款额 Minimum lease payments
/ E) j% i8 b9 g' y$ i6 i--------------------------------------------------------
4 v5 E/ t5 q% f* o（7）无形资产 6 n- t z3 \. Z3 E8 @$ D
无形资产 Intangible assets
/ }0 }+ ?' p* G: u) [专利权 Patents 3 X6 s: b+ Q! b
商标权 Trademarks, Trade names # T! T2 d- Q3 r" l( M, C
著作权 Copyrights
# w6 B; s/ V* `6 ?. Y特许权或专营权 Franchises 2 Z, w6 o/ r5 Q8 _! r& m
商誉 Goodwill ( r: D& B2 g/ ?0 {9 b9 p/ B
开办费 Organization cost
6 B8 W5 i; I4 ~* H% C5 B租赁权 Leasehold 9 Z/ b' s! V, S ^: D* |/ P7 A
摊销 Amortization - t8 Z7 A( u/ A2 [+ |, F
--------------------------------------------------------
: p8 `+ x2 m6 I1 y（8）流动负债 ' N5 ^1 T/ U4 G: }$ W
负债 Liability ) U. _% H/ d/ _* G Z
流动负债 Current liability * f: N/ b" Z' ]+ x! T
应付帐款 Account payable
$ m3 |/ c- s( T应付票据 Notes payable ' X* n7 n6 g4 I) g; _: l- t' o
贴现票据 Discount notes - L4 }4 p; |2 K3 A/ C
长期负债一年内到期部分 Current maturities of long-term liabilities9 @& Z; ` j2 o5 }, \
应付股利 Dividends payable
2 s0 w- H2 d8 _3 ?预收收益 Prepayments by customers
4 I# }; \2 r0 D4 f存入保证金 Refundable deposits , A5 t0 I8 I; W* l6 y) z3 w
应付费用 Accrual expense 0 v& I3 D. E% m& y1 ~- U" u: C2 Z
增值税 value added tax 7 k" G% v; s. S
营业税 Business tax 7 j; ~6 j ]4 V/ b( m( ~
应付所得税 Income tax payable
5 A4 X& A6 ]% J$ o! i应付奖金 Bonuses payable ( ~/ ~) U' O' p
产品质量担保负债 Estimated liabilities under product warranties
- A( @4 p; j7 V9 w赠品和兑换券 Premiums, coupons and trading stamps
6 C: j- L2 t- H; e3 \或有事项 Contingency
1 _8 j3 C- }) i; e8 P或有负债 Contingent
- }& S: O4 Q4 p8 t$ ]2 f或有损失 Loss contingencies 0 k- X0 u/ K% G3 j6 y: q0 j6 @0 b1 x8 F$ _
或有利得 Gain contingencies
! M; H/ `( [6 L- Q) i+ T+ C永久性差异 Permanent difference g" s* b- t1 _2 L$ U9 c) x# _) r
时间性差异 Timing difference
/ ?, H; @2 M3 \- v应付税款法 Taxes payable method
/ ^! z9 w2 F! p" I纳税影响会计法 Tax effect accounting method , K& h& ?9 ]7 U/ c
递延所得税负债法 Deferred income tax liability method 9 A2 b O+ w/ P/ W
0 Q" R9 ~) Z8 _& g; D+ f9 v
------------------------------------------------------------
% ^" M- P9 k, h2 {3 u（9）长期负债
% _) [; }' O3 f" H6 \0 w, M# P, o; i长期负债 Long-term Liabilities / x0 B7 n2 N5 U3 z; `& `' {3 w
应付公司债券 Bonds payable G5 `6 |' [( T$ P% y; s S' p1 X9 Y
有担保品的公司债券 Secured Bonds
& q2 W' ` g9 [) L抵押公司债券 Mortgage Bonds
4 G0 I5 Z0 N( v: J" {保证公司债券 Guaranteed Bonds * Y! e! O o/ K" J
信用公司债券 Debenture Bonds
* d$ J! E' x. D8 ~, ]; j) y一次还本公司债券 Term Bonds ' @" a' |! K' v Q* V' J
分期还本公司债券 Serial Bonds : L2 i- w# ~& w! Q8 B; \: A5 C: G8 f
可转换公司债券 Convertible Bonds 4 Y/ U) d' d: P* f& x
可赎回公司债券 Callable Bonds
: ^0 ]8 Y) X6 L+ q/ z可要求公司债券 Redeemable Bonds
, ~6 W8 |) ^- _, t+ C, u记名公司债券 Registered Bonds
; w m! u& z# v$ v无记名公司债券 Coupon Bonds
9 v) F3 z4 r3 f' P普通公司债券 Ordinary Bonds
, Q2 n1 ]/ J0 f3 O5 ^- s4 A收益公司债券 Income Bonds ( X5 K: p# ~ w( Q; d+ |4 _; x
名义利率，票面利率 Nominal rate
/ z' [% W& K" ]% D: v u实际利率 Actual rate
- I- j" ^4 b. U1 ~0 r有效利率 Effective rate 3 k; I+ D \1 |7 M# F+ _5 t
溢价 Premium
- F1 z" c5 W$ d) Q折价 Discount / `& ], w: F: w O Z; Z4 N7 |
面值 Par value
* I3 H/ ^$ X6 O# u4 W1 B& }直线法 Straight-line method # T" T& ?4 o+ u/ v; a; m9 Z. E8 j
实际利率法 Effective interest method 6 z: a$ L/ F) M3 N7 Z
到期直接偿付 Repayment at maturity
' @9 w3 T1 P* f) S5 N5 _( D) D% ?提前偿付 Repayment at advance
. s o7 X* a% {0 m6 u$ j1 B+ @偿债基金 Sinking fund + S* d' ^4 \' v2 T
长期应付票据 Long-term notes payable , H# Q+ Q" h9 C: v# W# s
抵押借款 Mortgage loan$ R% [6 Q) J3 m; V9 j
--------------------------------------------------
: P J" H; x$ E2 f: D7 C（10）业主权益 - ^4 D" x( i- j( [! D0 d4 V
权益 Equity $ p* C1 X2 V7 I* g- i5 {
业主权益 Owner's equity 3 _9 r9 i# G" E# H+ f+ P: o
股东权益 Stockholder's equity
6 f; {" p" k3 Q投入资本 Contributed capital # |& A3 f- v+ P: h) R
缴入资本 Paid-in capital ) f! n7 a( F0 |: k& `' j3 I2 P7 u
股本 Capital stock ( e1 ?) L* h7 z% F/ }7 \
资本公积 Capital surplus
6 q- {$ ^; s; e# V: `# |留存收益 Retained earnings 9 N6 f6 h4 `- A' n
核定股本 Authorized capital stock
+ _# B( a$ d+ ?& X, E7 U a实收资本 Issued capital stock 0 a; |" o+ l% v% P K. z& J
发行在外股本 Outstanding capital stock
" p: b' h; I# b! y1 R库藏股 Treasury stock
% @$ V7 k8 o- |普通股 Common stock 7 B! _; `8 C7 C& N! J
优先股 Preferred stock
# Q2 P) z' `3 w7 A累积优先股 Cumulative preferred stock % W3 d' m; b+ h/ _6 x
非累积优先股 Noncumulative preferred stock
4 _$ ], D5 U" h' `- Z完全参加优先股 Fully participating preferred stock + @ k6 H/ O3 p+ n q( p) P2 }
部分参加优先股 Partially participating preferred stock 3 W- A, E5 q; f0 L
非部分参加优先股 Nonpartially participating preferred stock
6 W! ~5 C3 a/ A# E现金发行 Issuance for cash
. C9 k) k+ G3 P非现金发行 Issuance for noncash consideration
- ]5 r) [( a$ t股票的合并发行 Lump-sum sales of stock ' X) D( M# v0 T- v+ L
发行成本 Issuance cost 2 ^4 L/ w. I! F6 d
成本法 Cost method / l4 f' z/ c8 z$ \, T
面值法 Par value method 3 F( P) x0 H" f* ~# i3 l) f" p
捐赠资本 Donated capital 7 V3 H& |" o% p
盈余分配 Distribution of earnings
. J. |8 }1 H& b股利 Dividend
# g, W7 O1 m9 m, a0 W& A股利政策 Dividend policy 2 I/ H- a& w0 _7 W/ E
宣布日 Date of declaration $ G3 w% G) D# n) a; y2 ?5 K) y
股权登记日 Date of record $ A+ j: Z+ b8 } t/ {# e/ r) B( U1 I5 G
除息日 Ex-dividend date
! Y6 K: F% u. q* q股利支付日 Date of payment - V' D' A: g+ M& g! k% L4 k, B/ j
现金股利 Cash dividend " `$ `. @ H" p
股票股利 Stock dividend ; w! I, y; N& Q, s5 J; g
拨款 appropriation
& F* q/ J: y4 R2 N------------------------------------------------------------
|3 j# _% @6 {4 t8 x1 L（11）财务报表
5 p, s1 f1 ~8 k. `# n {$ g% `" j财务报表 Financial Statement
' u# J4 G B2 e9 \7 B, a- S- u$ Y资产负债表 Balance Sheet
# R1 ^% _! c3 _; Q) h y- A收益表 Income Statement * G5 c) [7 Q2 c
帐户式 Account form 6 B R4 N Z4 Y; l
报告式 Report form
" |, K( K1 l6 B% E编制（报表） Prepare
! u: t, C! M/ P! [工作底稿 Worksheet
9 l% k$ P2 T1 T5 l多步式 Multi-step 1 c$ |) M$ P" |: a/ R. X
单步式 Single-step 5 Q7 N4 y, k9 s- [7 g6 W
----------------------------------------------------------- O5 M! B1 L' R2 B: M% t& J; Z
（12）财务状况变动表
3 T% Y$ k3 W& m6 j# v* [/ _) p3 b L财务状况变动表中的现金基础 SCFP.Cash Basis
$ R1 Z0 B/ ^# V5 B8 e- Z) p& J" Y/ o（现金流量表）
1 d D; y* D! H+ F' {* S, L5 u财务状况变动表中的营运资金基础 SCFP.Working Capital Basis # Y7 B4 J# m3 U c _! ?
（资金来源与运用表） 4 y" c) {; {0 V" y' q! M
营运资金 Working Capital ' Y; E- Y! u0 F( G' V( q2 E
全部资源概念 All-resources concept
2 T2 o5 j' C2 D& }3 H直接交换业务 Direct exchanges
3 O! `' y' p! D$ a! E4 A正常营业活动 Normal operating activities 0 |1 u9 ?: o* |3 a3 {
财务活动 Financing activities
5 q- h( Z' O9 _0 @投资活动 Investing activities
6 y2 b( @: h8 k1 s+ M' k2 D-----------------------------------------------------------
7 K k5 P; |+ k2 J' p（13）财务报表分析 . l2 ]8 F2 |0 e+ H& m; X
财务报表分析 Analysis of financial statements
8 \+ e- ~& t9 W% ?' s2 h比较财务报表 Comparative financial statements
* U i: l+ f$ j- i4 U! ^( m趋势百分比 Trend percentage
% M, Q- X8 O3 i% q! S7 C. i比率 Ratios
6 Y8 k( G4 @) Q( u# t6 n* s* W普通股每股收益 Earnings per share of common stock
' t/ T! c# z. |: v' ^股利收益率 Dividend yield ratio , M7 j2 v' s$ k. F$ [6 D
价益比 Price-earnings ratio : i; L' b) I- O0 D: D9 W/ m
普通股每股帐面价值 Book value per share of common stock
: n- L+ _( d2 p0 Y/ h7 _资本报酬率 Return on investment
/ r9 ?- D+ ^4 d) [总资产报酬率 Return on total asset
% m$ m( l- a8 |% G9 N债券收益率 Yield rate on bonds
% r/ z* I. I8 U1 }% E" m已获利息倍数 Number of times interest earned
A" U( G/ }, T债券比率 Debt ratio 9 o* a5 e* X- J6 c/ l
优先股收益率 Yield rate on preferred stock 2 X8 p* L+ \+ Z( m9 }
营运资本 Working Capital
: b$ p4 C5 V8 [周转 Turnover ) Q2 L) D5 W* w. d: L
存货周转率 Inventory turnover ; v. [% h0 [. @+ c, l) L
应收帐款周转率 Accounts receivable turnover 2 s( T3 a1 ~( {. G/ U5 R
流动比率 Current ratio
# i/ [* K( D8 ?9 G% p/ x& z速动比率 Quick ratio
0 p" V q6 m$ d0 x酸性试验比率 Acid test ratio8 C# d; E- Z( {& E" e
------------------------------------------------------------
- j9 i }: ^$ g
* ~8 e5 E6 j- C0 r6 u6 T) |（14）合并财务报表
- R* R* Q& L) f" u合并财务报表 Consolidated financial statements 3 }. ^5 x* A' w9 y7 C
吸收合并 Merger
& N! w- X- V! u! {& J" Z( ?- a创立合并 Consolidation # q- y3 W( J9 B2 f
控股公司 Parent company 4 `- ]; }" H* k9 X/ R9 m
附属公司 Subsidiary company
; s' v0 ~ Q! e- }# W9 n3 `8 m3 Q少数股权 Minority interest
6 B$ B' P- y3 X( o& K& o6 }权益联营合并 Pooling of interest
8 ~7 e" ]: \6 {3 Y# x" O" F购买合并 Combination by purchase , P6 Y% F0 r& V
权益法 Equity method : f3 O6 r Q& w6 k
成本法 Cost method
! v3 n; w0 I6 c3 L/ `% }
; Y, ^- x. K; v------------------------------------------------------------
1 l/ M4 B: b8 L' E3 N& s ]（15）物价变动中的会计计量
" s# E* i' F5 V* ?4 @; Q) J3 ~物价变动之会计 Price-level changes accounting + T7 q5 W& T5 @/ Y% K5 P
一般物价水平会计 General price-level accounting
+ E. d" {8 t& J5 p) J7 T8 k7 E货币购买力会计 Purchasing-power accounting
* u7 h4 Z$ c. r+ M统一币值会计 Constant dollar accounting 0 H- C }) a* q2 X( n, f
历史成本 Historical cost - g- a/ V6 d7 s1 p. z# z. ~
现行价值会计 Current value accounting - [' d; h. }, X
现行成本 Current cost ; M/ r) u6 z' M! e9 E
重置成本 Replacement cost , C4 p i3 M4 E, o
物价指数 Price-level index
3 G3 S N& z' w2 z+ Z% B. I国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) + E0 u; ^6 w) M; i5 L
消费物价指数 Consumer price index (or CPI) / K% M3 T) [& s. H, F! B* Y& f
批发物价指数 Wholesale price index 8 t @# L" x: L% r# L% \: \" o' ?0 v
货币性资产 Monetary assets
7 t9 [$ R' u% f$ y货币性负债 Monetary liabilities
, |2 f: `; v3 s' }9 h5 i2 L货币购买力损益 Purchasing-power gains or losses
) j. d# }5 _) q, j资产持有损益 Holding gains or losses
7 l C: k" V8 e! ~: }* W未实现的资产持有损益 Unrealized holding gains or losses
S& z% E3 l8 k# f h1 P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
