 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 " I. h/ u. Z0 Y
会计 accounting 7 [& `2 A2 [7 Y4 D
决策人 Decision Maker
( W" C. `+ g) A. C0 H. c1 Q6 w1 B投资人 Investor
- B) ^; H0 D6 g2 f" W# H, y股东 Shareholder , v" Y: q$ `3 y
债权人 Creditor
0 n, ]7 l' W- ^2 g& N O" L6 u) Y财务会计 Financial Accounting % ^- z4 M1 X$ z
管理会计 Management Accounting
! @+ F! m- S; o8 m% z; z" { u成本会计 Cost Accounting + H7 `" o) w# W: W
私业会计 Private Accounting * a& H. V, g2 A
公众会计 Public Accounting
/ Z% D: U1 [: w注册会计师 CPA Certified Public Accountant % v& |. g5 j0 d3 T: X% r
国际会计准则委员会 IASC ) N0 f4 G$ I$ [
美国注册会计师协会 AICPA
% z- J8 {& Q8 X5 J+ Z' y! x财务会计准则委员会 FASB + T% e" K- v0 w! j
管理会计协会 IMA/ m( b% u' c6 Z5 U8 }3 E
美国会计学会 AAA
" M! w5 f u( \( K; [税务稽核署 IRS
, J2 q+ i V( L( N: A独资企业 Proprietorship : Z) B) n6 }& H
合伙人企业 Partnership ; B; h+ Z" p- F( X9 q7 [ u; e
公司 Corporation
2 m( ]* C: g. s5 c7 |6 X/ c会计目标 Accounting Objectives ( c2 }2 m `% m0 z2 j0 q) S
会计假设 Accounting Assumptions
* |2 D z, Q+ m) r, Y/ c' J会计要素 Accounting Elements ' e7 f( X9 C! \
会计原则 Accounting Principles ; v- E$ E3 ]' [, Z
会计实务过程 Accounting Procedures
) T* o; K6 K) d" S/ g$ I* B7 J财务报表 Financial Statements
& A7 w0 _9 ^. O T3 B4 B财务分析Financial Analysis - G4 {% y3 q7 T+ Z3 t
会计主体假设 Separate-entity Assumption
5 y( f' ]6 F* ?1 E4 C( w货币计量假设 Unit-of-measure Assumption
' ~8 o: R8 g; i$ C持续经营假设 Continuity(Going-concern) Assumption ' D/ L* P" |/ p/ l2 h4 [' K7 L% ]5 l
会计分期假设 Time-period Assumption
6 f! z# P' j+ P- E2 f$ p6 p7 \; p资产 Asset $ \, {5 Y, C) k: K: v3 A! L. G; ]4 b( ]
负债 Liability
- ?# [- ?4 y7 l7 P" |业主权益 Owner's Equity , |% [0 A; {, E
收入 Revenue
# w" J" k1 N9 Z* q% E3 ` [费用 Expense 7 O, N$ d( `' G2 u2 N9 U
收益 Income
# j$ H8 S q, u亏损 Loss
, o8 c- y' ^' G3 S历史成本原则 Cost Principle
7 F8 A: w# c! A6 l1 i& }收入实现原则 Revenue Principle ) j9 { k8 K( y' k8 T
配比原则 Matching Principle
! M! J& X! m/ I! p! p# J全面披露原则 Full-disclosure (Reporting) Principle
- I; a2 r ?( k0 K4 t客观性原则 Objective Principle ' ?$ X* G# S! F
一致性原则 Consistent Principle
' l: L/ y9 n- K% ]; E( ~, B3 _可比性原则 Comparability Principle ( I4 V* n& O9 U y7 i8 M
重大性原则 Materiality Principle
! T0 l% H, f1 G8 ]0 k稳健性原则 Conservatism Principle
1 @1 w* R A! Z4 m$ U# {( N权责发生制 Accrual Basis # }+ q& [- C8 b: ?: q/ N- J5 U
现金收付制 Cash Basis
7 C" V! C; `7 e C& T0 T; W财务报告 Financial Report
, z6 _, b/ R' T1 }$ a; M流动资产 Current assets
# m' f& }. X" V流动负债 Current Liabilities 5 @4 S3 n! c0 a) N) a/ t
长期负债 Long-term Liabilities # B# f% m( q6 ~- k; Z
投入资本 Contributed Capital 2 _5 A4 t) u+ N0 v- u
留存收益 Retained Earning+ P8 c6 a5 f7 k& E5 E( B3 e5 q# `
3 @9 t1 F( y# j, @1 m! i; T6 c------------------------------------------------------------4 q! K8 _" g; R9 d$ g) r5 B
（2）会计循环
0 O) X5 T# u1 s" w1 d( T) d会计循环 Accounting Procedure/Cycle
! {& ], E7 V0 X3 G# A会计信息系统 Accounting information System
) @# r, Y2 s6 V, i8 Z帐户 Ledger W; t' v- H7 Z/ F
会计科目 Account 4 @, V0 R) L$ T5 x* c- I
会计分录 Journal entry $ m& O" ~9 [" h4 j' e5 C: R
原始凭证 Source Document # B- n0 S2 A0 U
日记帐 Journal ! z& n6 `; z. i- @3 B( {
总分类帐 General Ledger
' U3 N" K9 b9 ~! n" Q7 O* c9 B明细分类帐 Subsidiary Ledger + b0 j3 B' {" `. I, K2 t+ X( F4 P
试算平衡 Trial Balance 8 g; ^) j# n6 y/ L$ c$ v
现金收款日记帐 Cash receipt journal
7 Z/ v8 y+ J8 f现金付款日记帐 Cash disbursements journal
/ `: ^- n: a" [7 ^, ~- F销售日记帐 Sales Journal 7 Y6 d+ `' M$ O @7 K! \" A
购货日记帐 Purchase Journal + P1 W- D( V0 ~# [. U7 J
普通日记帐 General Journal
2 e* S" c. g, _工作底稿 Worksheet 0 N8 }9 i4 ?" V- f# A
调整分录 Adjusting entries ! V' Z. Q& y+ Z( N4 [& \0 L
结帐 Closing entries 8 }* K2 c0 `/ k2 V, \3 z9 C$ ~
+ ?& k) F2 ?9 R----------------------------------------------------------
9 O O6 f. A! f! J6 B) L（3）现金与应收帐款 ) h" q+ K, z/ s5 w L, B3 |/ |
现金 Cash % a$ s+ g, s0 U5 x6 B p. s
银行存款 Cash in bank 9 W; Q) t. |; K; e# N* q5 S
库存现金 Cash in hand ) k F, _6 O' P0 t
流动资产 Current assets 7 _+ u7 M; V# B- x, v" F; z+ U
偿债基金 Sinking fund 3 Y7 W1 _; x1 a n' H
定额备用金 Imprest petty cash
5 [" u. V0 T: U5 j/ B+ d! K) N支票 Check(cheque)
$ r2 Z) f' f2 g/ w4 S! ]$ B银行对帐单 Bank statement
/ U% j. X% G9 H5 z5 W) k+ G4 o银行存款调节表 Bank reconciliation statement $ v i7 ]3 B: i, p
在途存款 Outstanding deposit
& N4 k( N" M3 j在途支票 Outstanding check & w* a( d6 J$ G0 u1 A h% J
应付凭单 Vouchers payable 7 \# y: @" G: s7 R
应收帐款 Account receivable 4 Q: B$ [! [; h
应收票据 Note receivable
' A- `/ G* b. n起运点交货价 F.O.B shipping point 3 G8 \+ O& Y( E: M
目的地交货价 F.O.B destination point & P5 y1 f' i; t7 n" @
商业折扣 Trade discount l& F0 @% X' {/ n0 R/ B# ]4 x
现金折扣 Cash discount 1 P$ {- y. x+ i' ?9 J$ q9 d
销售退回及折让 Sales return and allowance
2 K, O y: y3 ~. h$ y5 D @坏帐费用 Bad debt expense
$ o+ V' _6 O6 V2 |3 \& Z备抵法 Allowance method
+ _1 j9 k2 {( U! g备抵坏帐 Bad debt allowance 8 K4 W2 h8 f2 }! b
损益表法 Income statement approach
9 `( @9 K! e4 U/ ]( e8 B$ q资产负债表法 Balance sheet approach
; t$ {9 {' Y# V, I( `, [5 {帐龄分析法 Aging analysis method 5 y3 K8 ^4 m6 z5 G
直接冲销法 Direct write-off method 0 \ S, I+ h) Y8 N- G
带息票据 Interest bearing note
5 B! }" ~" ?3 G3 j- I不带息票据 Non-interest bearing note % E5 @; v+ Q1 T% I/ P
出票人 Maker 5 S" ^" i8 ]8 z& s7 G
受款人 Payee / Z0 `& T( \) n2 o S3 y
本金 Principal * _- v/ s( G0 B7 w
利息率 Interest rate
v1 Z% v1 t) g, \) J到期日 Maturity date 5 r2 C" }9 T; z" A, X
本票 Promissory note
! C$ U8 X; @' U贴现 Discount
|- b/ y% t. [7 c背书 Endorse
7 N: o9 [5 E6 r8 P3 {( [拒付费 Protest fee ! I8 l: r. ^' B: i6 v% R! W
: ]3 S6 P7 G2 s/ a8 G' P* y. y+ N' C
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（4）存货 ( ^% [ h4 i& `$ N
存货 Inventory
) f7 I0 m$ F8 s+ A7 ^* U( z/ E商品存货 Merchandise inventory
0 R; k( [8 ]2 u( i/ A$ \' g; m/ P; f产成品存货 Finished goods inventory 1 ]( y4 M# N) n, ? }
在产品存货 Work in process inventory 6 T( U4 n1 K. R9 C9 z, A8 _- v7 J' d
原材料存货 Raw materials inventory
5 h- C5 _& E+ s8 D0 x1 p起运地离岸价格 F.O.B shipping point
& u& N- v/ C+ k: B# ]目的地抵岸价格 F.O.B destination
& @- M) d5 ^8 r5 E! e: [! p寄销 Consignment
3 T3 @* K! F; L0 F: J寄销人 Consignor c* Q& X% W) P) g1 F- u
承销人 Consignee
7 \9 [0 I; |) f5 p2 u' M( z" U定期盘存 Periodic inventory
. V9 h8 u$ {- T% o# ~永续盘存 Perpetual inventory
, [* S4 z$ b! P; ~购货 Purchase 0 d; z" m) ] H: n2 L' V
购货折让和折扣 Purchase allowance and discounts ! @9 k: [9 F0 j
存货盈余或短缺 Inventory overages and shortages
. E) d6 t( K, ^$ \) `( r% u8 c/ b分批认定法 Specific identification
$ x: E! b4 r$ p加权平均法 Weighted average " s5 z6 m- h/ D8 O1 e" J2 U
先进先出法 First-in, first-out or FIFO # z; @6 m2 Y* h' b+ P
后进先出法 Lost-in, first-out or LIFO
0 O6 k( D* G# b/ @移动平均法 Moving average " V& L g+ S; r9 T9 C. z
成本或市价孰低法 Lower of cost or market or LCM
: x* s% e! F/ m) {* H4 E( r; L0 X市价 Market value 3 q; i- T9 n; A/ j, C
重置成本 Replacement cost c1 X' w) V6 [/ t
可变现净值 Net realizable value * d- _8 b) _( Q9 E) g! i
上限 Upper limit
+ z- F5 K& b( m* P7 j下限 Lower limit 0 J: k* I; W* z; x: k; s
毛利法 Gross margin method " K* F) P# ?" k2 z3 M+ H u
零售价格法 Retail method
% v& h7 e5 G9 S+ Z成本率 Cost ratio 5 I0 K- C( H8 S6 l
0 t3 H% a6 J4 S! I) b
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3 U0 G4 L* g" d) A（5）长期投资 % \5 }" k) c. N, O \; S
长期投资 Long-term investment - P/ b k. j) u
长期股票投资 Investment on stocks
; N8 W( m3 R0 }+ `$ @ h长期债券投资 Investment on bonds ) A) o; b( k d$ m3 `
成本法 Cost method ; W. Q* F, E6 m5 A1 Q
权益法 Equity method - W' P4 p2 J) K3 |# q
合并法 Consolidation method
0 Y' m. h2 E! O' B! _' ^9 J3 _股利宣布日 Declaration date
" n6 s* C% T: v5 ~3 d股权登记日 Date of record 9 |/ ^% z' F8 w, S# ]" I4 j
除息日 Ex-dividend date
5 O9 l) S+ _7 B( t& Z' a' M付息日 Payment date : P, F/ f- O! J, j$ c4 g2 l
债券面值 Face value, Par value
* I7 O: n: _8 e债券折价 Discount on bonds
) D3 F6 ]: \: w0 g9 S9 Q债券溢价 Premium on bonds 5 @! N/ Z3 ?+ F7 W! w
票面利率 Contract interest rate, stated rate + `2 P2 m4 p6 l; G8 d$ |
市场利率 Market interest ratio, Effective rate # Y; T" k" F+ ]
普通股 Common Stock
4 l' t8 m3 V2 c3 Q0 r2 ?0 j优先股 Preferred Stock 6 k6 X) G1 l: x
现金股利 Cash dividends
! _/ o4 t2 v! b7 h! r' X5 P股票股利 Stock dividends / V* v2 E- D$ W/ B) v
清算股利 Liquidating dividends
( o) K/ w- `# J; @& j% Q到期日 Maturity date
" t2 `! i9 N4 d. v5 T0 A到期值 Maturity value * R; J. `% V f" V! y0 q
直线摊销法 Straight-Line method of amortization , K( X$ |; X4 Z( g% _
实际利息摊销法 Effective-interest method of amortization# n; a" y7 R4 ^( M
& S- l4 Z1 D( o; q& D4 Q# @---------------------------------------------------------, T3 k$ N9 J# W& g( m# y
（6）固定资产 ) e O$ a7 p3 p! |+ c2 z
固定资产 Plant assets or Fixed assets
1 U! p# J% ~" J3 {原值 Original value 6 B a; G- {, |
预计使用年限 Expected useful life " \+ P% n; A8 E' k/ G, M
预计残值 Estimated residual value
4 d/ w9 }! _; p) E折旧费用 Depreciation expense
0 k; M0 R& ^( C( ]! T累计折旧 Accumulated depreciation
* i2 L5 k7 v: f; u5 C! z0 V# n帐面价值 Carrying value 4 R. F& H7 s9 v- M8 ~
应提折旧成本 Depreciation cost & V$ z( X P; Y) B* E
净值 Net value : s2 S( d t1 U* M
在建工程 Construction-in-process
, C+ Z# r# S: p磨损 Wear and tear
1 @7 R* B: g$ c8 j' w过时 Obsolescence 3 u6 \3 X) y; {; l% b. P( u
直线法 Straight-line method (SL) 3 o; M0 q6 c @- ~/ I
工作量法 Units-of-production method (UOP) 1 _5 [8 D8 j- ^9 I' T
加速折旧法 Accelerated depreciation method $ `2 u' G+ A* ?5 w8 O$ K2 T
双倍余额递减法 Double-declining balance method (DDB) 0 b% B. F$ h4 Q
年数总和法 Sum-of-the-years-digits method (SYD) & O. T9 T+ T1 |: w
以旧换新 Trade in ; I+ o3 z ^! J; H2 \' f
经营租赁 Operating lease 6 Y+ s) E" T9 g# a- H
融资租赁 Capital lease
0 a# [) `- @' P1 `; S( ?廉价购买权 Bargain purchase option (BPO)
8 t: h' H1 N' c5 J% C6 B资产负债表外筹资 Off-balance-sheet financing
3 | O8 u# c S2 Z5 v2 J最低租赁付款额 Minimum lease payments
c* d( H5 l+ T/ D; H% b--------------------------------------------------------
& z! I' R3 O' K（7）无形资产 ' P) z+ x1 o1 k) C
无形资产 Intangible assets , p! O. K* w0 [+ y$ r$ c& ~
专利权 Patents
7 g3 O% e9 F; f- Z: u0 a商标权 Trademarks, Trade names ! y# m% a$ B; W0 s1 D: Y, A0 x+ ~4 L& I6 l
著作权 Copyrights ' l7 O; }5 f Z3 u# F+ k" [
特许权或专营权 Franchises 9 k$ [- T! c4 M" X8 G
商誉 Goodwill
( V! _9 L e, b3 t3 U开办费 Organization cost
4 y E& K( T+ m" @租赁权 Leasehold 3 f8 B0 W8 Z' ~ @# U
摊销 Amortization
- M g, L+ M: ?--------------------------------------------------------
/ d: M' A' Z$ e; X! N（8）流动负债
0 p, N6 Y% p0 j1 B D( I& c4 J6 b负债 Liability
3 Y$ L$ `, }, t8 Z流动负债 Current liability ! ~( k7 I3 o4 g7 F5 a9 J
应付帐款 Account payable
% ^# a9 {7 F8 v9 _) W6 D应付票据 Notes payable
/ H6 h; i( M, f5 X, M: w" n) f2 t贴现票据 Discount notes , u1 U+ i4 S7 X4 r
长期负债一年内到期部分 Current maturities of long-term liabilities0 ^% q+ H) H& C% N+ r
应付股利 Dividends payable ! s6 t% N" Q% _: U! D9 x8 _( E
预收收益 Prepayments by customers & R" s+ \* h) Y' e
存入保证金 Refundable deposits ' U' K' Y; T) t" l/ I1 R8 E9 x% N8 B
应付费用 Accrual expense
e3 ~" X4 k9 o/ z/ p0 u9 F+ Z增值税 value added tax
$ h. v3 S, R$ Z* D营业税 Business tax
/ O! ^: e2 V2 }! h& |应付所得税 Income tax payable # @2 G& k, B2 `$ y# B0 v
应付奖金 Bonuses payable ) X& g) e9 C/ V8 Q
产品质量担保负债 Estimated liabilities under product warranties $ R3 c3 V O! G9 \$ S
赠品和兑换券 Premiums, coupons and trading stamps 3 {* A, S) M+ I. e; P P$ J( a
或有事项 Contingency
. N1 g4 h3 l- Q或有负债 Contingent ; S8 P; H; t2 G
或有损失 Loss contingencies 9 O3 {7 _! c$ H. u
或有利得 Gain contingencies % n Z m& _' f" j
永久性差异 Permanent difference ) T, m% p$ {' q. g$ U+ Q
时间性差异 Timing difference 0 c3 f& q1 \0 U, Q/ b2 [, Y/ E5 h+ ?
应付税款法 Taxes payable method . y! n e4 G/ {$ h
纳税影响会计法 Tax effect accounting method
( S, i2 J* ?* v$ c/ M递延所得税负债法 Deferred income tax liability method * I3 H% u/ F9 g$ C8 z; H2 { X/ d
$ w/ d; x/ X5 u) L
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% ]# H: M) f4 M) a, H. G（9）长期负债
7 s8 S+ B+ {( l2 W+ P长期负债 Long-term Liabilities 6 R* @; o/ i- C. r, l+ f/ L
应付公司债券 Bonds payable # t0 s* g% N. B+ K% q
有担保品的公司债券 Secured Bonds
2 ^2 h9 C! X: T1 S2 J% ?0 q抵押公司债券 Mortgage Bonds
2 Z, d$ _; d N4 U! [8 Y) C保证公司债券 Guaranteed Bonds 6 E! D6 i$ ?$ Y
信用公司债券 Debenture Bonds 5 G9 C6 h4 P7 S4 ?
一次还本公司债券 Term Bonds : r7 l2 \ N+ _! g7 ?+ S7 f1 w7 F
分期还本公司债券 Serial Bonds + d0 r# C% P9 ]- W4 y4 f
可转换公司债券 Convertible Bonds
0 ?! ], V* I: G! F7 B- w, R0 O可赎回公司债券 Callable Bonds & g3 _0 p4 K# P& V
可要求公司债券 Redeemable Bonds : y/ `1 P2 Z, v R# ?/ y
记名公司债券 Registered Bonds
. c* R( Q, B6 ?. Z无记名公司债券 Coupon Bonds . C9 p# E: t8 C j$ m
普通公司债券 Ordinary Bonds
9 M- b$ J1 y! T& K, W收益公司债券 Income Bonds
$ W# ~" G. c+ ~- A7 N4 q/ S0 h! g名义利率，票面利率 Nominal rate , Q( I+ c$ W7 X
实际利率 Actual rate
/ W6 z1 ?9 d* m* [有效利率 Effective rate " ]2 B; k9 a8 m: O/ S2 t2 Z7 u
溢价 Premium 7 M) Z% a, l7 L2 j5 C* t
折价 Discount . K, L/ `5 H3 b) v' u' X, _
面值 Par value
2 s0 p$ p" l2 X直线法 Straight-line method
2 ?) X L! W5 z5 F7 B1 M6 B6 Q4 B' f实际利率法 Effective interest method / `. A& ^6 q/ X+ L O+ q
到期直接偿付 Repayment at maturity . l- D- Y$ {+ s9 M
提前偿付 Repayment at advance 3 O4 w% \' P. A& L0 C2 D6 L: b
偿债基金 Sinking fund
W' F) g: w- b; m5 }6 ?3 H长期应付票据 Long-term notes payable + p8 Y+ x1 H* R* p
抵押借款 Mortgage loan7 w' Z$ g5 E% H
--------------------------------------------------# e4 r: h3 {( y: @' V% y
（10）业主权益
3 M4 [% {7 P6 q) h权益 Equity % H8 h3 q" \% C: C, n F
业主权益 Owner's equity 7 R9 Z9 g7 }: r( b8 F8 H) Z3 ^
股东权益 Stockholder's equity 8 E' X. y _$ D3 Q8 k3 |
投入资本 Contributed capital
0 B6 i4 I2 }( ^缴入资本 Paid-in capital
9 ]6 C2 Z$ K! i8 V! t股本 Capital stock
- @/ U. e# h8 I. X6 U* s, Z: U资本公积 Capital surplus
: V+ T# z$ v& C! |: H留存收益 Retained earnings & ^) P+ ?3 K6 d" ]
核定股本 Authorized capital stock
4 C. w. u$ H- i8 I; k实收资本 Issued capital stock
( M6 ~( z. H7 `8 K6 l发行在外股本 Outstanding capital stock - f& f& m. e. T6 _
库藏股 Treasury stock $ S w' T5 t2 x3 ?' s/ y3 S
普通股 Common stock 4 X3 o: J# A$ B3 x9 K9 E! U
优先股 Preferred stock
0 J2 p! r0 ~! h- U$ k" \9 v累积优先股 Cumulative preferred stock / s2 P1 q0 a9 ~- v. o: s' B
非累积优先股 Noncumulative preferred stock + Y4 _" Y% Q. ~) T0 W; k% q
完全参加优先股 Fully participating preferred stock
; s: s4 a; S* J3 ]) ]部分参加优先股 Partially participating preferred stock
1 H+ \- E$ Y! R+ N4 h& e! p非部分参加优先股 Nonpartially participating preferred stock
9 g" S" y U. `8 z现金发行 Issuance for cash # {$ K" v0 ~% u1 ~" p
非现金发行 Issuance for noncash consideration 9 I0 [% D+ N/ r
股票的合并发行 Lump-sum sales of stock
6 a; N# x* p3 O% k4 d! o发行成本 Issuance cost & K3 R) \4 V! X' w# C% Z( {
成本法 Cost method 3 a( ?7 v Q8 a$ k" w
面值法 Par value method
2 W6 c1 y9 T2 b/ C. h捐赠资本 Donated capital
* H# F) S4 x$ C盈余分配 Distribution of earnings
3 [. ]9 q/ i; @6 A! j0 }2 {/ V* G# y股利 Dividend 2 i: x- N- E6 n5 A
股利政策 Dividend policy
' z- W: M- O/ J, F% k5 Y宣布日 Date of declaration
9 O1 _6 a3 u0 q* L股权登记日 Date of record
7 q. H8 g! z& m除息日 Ex-dividend date " _* E# Q9 q4 k
股利支付日 Date of payment 2 ]9 w0 u- N; g. T3 q9 M- ^
现金股利 Cash dividend
: u5 r- i# W, I, t) i) `股票股利 Stock dividend
4 N5 b. B* Z/ q3 f) T拨款 appropriation 7 B2 s4 L' ]" H
------------------------------------------------------------* R; i. n+ M$ Q' ?/ R; E0 h
（11）财务报表 6 k/ p6 V }/ i4 B6 C
财务报表 Financial Statement 5 L1 D$ A% Q6 s8 u8 r
资产负债表 Balance Sheet
0 A- D5 |4 c' S) u$ a* b7 ^收益表 Income Statement 2 S4 u+ B0 m7 x3 c- l* R% z
帐户式 Account form
3 S3 b) {. ~! Y- U5 f0 k/ P报告式 Report form 2 e k! @# p7 `4 E# x
编制（报表） Prepare
* Z. ] |0 w! ~: `3 K- G8 A工作底稿 Worksheet ' H% R8 W% }" U# G$ _
多步式 Multi-step
, a" f: M, T* X单步式 Single-step 6 u: n6 ]; d2 l# R) g
-----------------------------------------------------------3 n7 B& [: o* q2 @6 v: l+ s; c
（12）财务状况变动表 ! ~! M7 g& B4 n$ a* N1 D5 q
财务状况变动表中的现金基础 SCFP.Cash Basis " U. c/ M2 \7 {* b9 b
（现金流量表）
' t' N) p: d; {2 {" u( W财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ' R+ e+ [. a" n' ]/ E5 G0 H( O* b
（资金来源与运用表）
' d' c, Q% V I9 Q2 }营运资金 Working Capital
# U% N7 |. C6 a z全部资源概念 All-resources concept 4 v+ c! _; ?2 G1 v8 {2 i4 T
直接交换业务 Direct exchanges : b* B! g$ u9 ]* @% L
正常营业活动 Normal operating activities - J, x7 Z5 q% z. N2 p7 H2 W+ d+ N
财务活动 Financing activities 5 a) K2 R1 S& q4 u
投资活动 Investing activities
1 E7 c4 Y* ]7 {4 l-----------------------------------------------------------
; G3 |, R* R1 V' ^6 y$ `0 i（13）财务报表分析
& w8 j9 e# H$ l2 ?4 S `8 s8 e3 L财务报表分析 Analysis of financial statements + G* V1 E7 U3 G* ?
比较财务报表 Comparative financial statements & |$ }$ j5 g8 u( r& N
趋势百分比 Trend percentage , }/ W1 x6 [ [# r w9 P
比率 Ratios + L" l7 K0 C5 H7 r" u6 k
普通股每股收益 Earnings per share of common stock
" H1 m6 D4 O5 }股利收益率 Dividend yield ratio
/ }5 U' Z$ s S9 O0 @价益比 Price-earnings ratio
+ L$ J q$ I, Q4 W2 m普通股每股帐面价值 Book value per share of common stock
. K: _% G8 W5 J. z' F6 u资本报酬率 Return on investment 9 u4 X* m. b/ E9 i+ V
总资产报酬率 Return on total asset
) D2 _: r" e1 J, U7 P# `债券收益率 Yield rate on bonds ' E( E- s q* P) U, x4 x
已获利息倍数 Number of times interest earned 0 a' r, `5 u/ g" I3 D
债券比率 Debt ratio - E& }5 N. n/ C
优先股收益率 Yield rate on preferred stock . g d4 c; p. O |4 o7 u" d1 M
营运资本 Working Capital
2 `: I* o% r( [: B; z1 G6 \周转 Turnover
E& ?1 [, s: z, K# y+ b' g0 M存货周转率 Inventory turnover
2 D: \( x+ p8 t; n应收帐款周转率 Accounts receivable turnover
7 R; W2 B) _/ P/ Y流动比率 Current ratio 3 U; }& b( W) Q" z$ j C
速动比率 Quick ratio 6 u' }. _1 L m7 f
酸性试验比率 Acid test ratio e+ ]/ Z: o& I8 k6 _
------------------------------------------------------------ 9 m: c: P4 ^2 J$ v8 K
" `2 b3 n/ ~9 m9 u0 J9 f6 G
（14）合并财务报表 . q7 C9 M. D: w1 _! ?) v
合并财务报表 Consolidated financial statements ' ]- Z; v" e# S) _+ \& E
吸收合并 Merger 4 y4 a% M" @6 }' p g n, X
创立合并 Consolidation ' r; ]+ {3 i7 |7 E; P* o* `
控股公司 Parent company 4 R9 G t ]4 m9 N
附属公司 Subsidiary company 7 R" F. W1 v6 e8 [0 M
少数股权 Minority interest , t) B% g. f2 k$ ~' H4 L7 }
权益联营合并 Pooling of interest . M0 w2 A$ s$ K4 B
购买合并 Combination by purchase
! }! T2 t4 Y+ y权益法 Equity method - Z; Q: Z G2 F' j9 Z
成本法 Cost method * g' S+ z# f! \: }$ N% J: B, `
$ E: ?! g: `. E# h/ q6 b
------------------------------------------------------------
. {6 |& k1 I6 I8 p6 h（15）物价变动中的会计计量
) F _; j& M- h7 b6 g物价变动之会计 Price-level changes accounting
4 X8 J+ G5 `/ X2 [3 Z一般物价水平会计 General price-level accounting
9 @- o8 [/ N& D货币购买力会计 Purchasing-power accounting
* S, i5 j1 y2 |* t; ~& z1 D统一币值会计 Constant dollar accounting
. x- z$ C6 j7 G ?3 s. q1 k" a历史成本 Historical cost " `: Z, F! e" X6 S' j
现行价值会计 Current value accounting
( ^# E; a. V Y5 x3 I现行成本 Current cost
3 }) f$ m0 v+ i8 F+ ]+ ~5 ]$ m+ Y重置成本 Replacement cost , K: o' N9 [# g' Z$ A7 g
物价指数 Price-level index
2 I, m" l/ V4 }国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; v7 Q4 z8 T8 q
消费物价指数 Consumer price index (or CPI) . s6 G( O* u4 S' D
批发物价指数 Wholesale price index
. u, G7 t& s) W& M4 t5 ~货币性资产 Monetary assets ; ^! l9 Y; C, y7 n9 q+ |
货币性负债 Monetary liabilities 7 t9 Q# f4 L7 |( v
货币购买力损益 Purchasing-power gains or losses
9 Q4 g) M0 s* O) x9 u; b! b7 w资产持有损益 Holding gains or losses
: ~% }5 w+ X0 \# i+ a5 R' C% w未实现的资产持有损益 Unrealized holding gains or losses ) d6 a5 ]9 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
