 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
% A8 c9 H; N: r% n会计 accounting : Y5 G9 p! F# z
决策人 Decision Maker
: u" Q) ~6 {. }投资人 Investor 2 m% r" S% ^/ o9 k
股东 Shareholder ( O* `, U1 M; s
债权人 Creditor
) ?( {( T7 ?# J% n6 {财务会计 Financial Accounting & H8 ?- K! q0 a6 V* u& n6 ^5 }
管理会计 Management Accounting
+ v% |! U9 b2 a; y' L+ m1 m/ Z成本会计 Cost Accounting 6 |5 Y0 H& R: w# ]) I$ R0 M
私业会计 Private Accounting 8 `& Q5 @" @: _# y9 f
公众会计 Public Accounting ( v, a: ^5 M' ~6 Z# T, }7 S) W N
注册会计师 CPA Certified Public Accountant * D+ m* {: @3 G1 ?. z m) }
国际会计准则委员会 IASC
$ {8 z/ R' K8 Q/ @* L1 r+ g% r美国注册会计师协会 AICPA 4 V7 v! B# Z! n) X
财务会计准则委员会 FASB
9 f; P2 z8 B# w) C* e5 K) y" G管理会计协会 IMA
7 I! O6 m4 ^ l3 M美国会计学会 AAA 6 o: ^" ~ ^5 G
税务稽核署 IRS 6 \ e$ k* ?. e, A, Y I
独资企业 Proprietorship
' o2 f+ W( E, X l; d; _6 ^合伙人企业 Partnership
6 E, P+ Y; L% \) x) N2 ^公司 Corporation
: R& g x( z3 E0 l会计目标 Accounting Objectives
3 T8 V: @* _% y8 Q; |2 A4 \会计假设 Accounting Assumptions 3 r& b( S/ C }% n7 `* T( @0 X
会计要素 Accounting Elements
: e. K( K3 }+ S* k( w& H. z会计原则 Accounting Principles
7 h+ O8 B, d' l( e会计实务过程 Accounting Procedures
8 K; P: Q6 p" S- o! N8 ^财务报表 Financial Statements
! g- x" Y4 P) n8 o财务分析Financial Analysis 6 |+ U/ H s% r, Y
会计主体假设 Separate-entity Assumption
" J8 @1 `7 U, Q+ L货币计量假设 Unit-of-measure Assumption t6 p, T% M& V/ m; \2 P9 E
持续经营假设 Continuity(Going-concern) Assumption
* O. B# {& A4 b会计分期假设 Time-period Assumption
; M- C, x7 g- H( x7 `' V资产 Asset
# H7 w: | b% q! V" q负债 Liability , o: @# ~' Z! A- E
业主权益 Owner's Equity
+ W0 g8 Q: Y2 C9 \收入 Revenue
c* [6 O; t1 t" T1 S! w( @费用 Expense
3 `) u; f- b2 ^8 l) [$ R+ ?收益 Income + N4 l( ]) k m5 @# } C1 @/ }
亏损 Loss # E) W) ?4 L% Y7 e0 z! ]) \( k
历史成本原则 Cost Principle
8 ~8 T" Y, ^9 x& u% @收入实现原则 Revenue Principle 7 F8 _& w$ n( }
配比原则 Matching Principle " M2 P6 S' K. n$ X
全面披露原则 Full-disclosure (Reporting) Principle ) E: U' b/ x9 s/ G$ T d
客观性原则 Objective Principle ! o0 m. _* x+ U: }
一致性原则 Consistent Principle
" Z0 q" X& a: G' o4 x可比性原则 Comparability Principle , _6 G; u3 B" R, q2 e
重大性原则 Materiality Principle
7 D8 w8 a5 f1 ~# N稳健性原则 Conservatism Principle
$ y4 @+ A/ _4 j- a$ X权责发生制 Accrual Basis 9 z- j. H$ A8 x* E, e$ Q, s* F) E Q
现金收付制 Cash Basis
" ~6 O5 U$ l+ E0 c8 ^1 s财务报告 Financial Report
, T5 M* F( _% }- B6 k. }0 q0 E流动资产 Current assets
3 [6 A4 Y- D" @# c流动负债 Current Liabilities
' c9 ?8 @: Y# d7 E6 p% G9 o长期负债 Long-term Liabilities 2 H' ~: v+ T8 p( C
投入资本 Contributed Capital
# R. m1 ]& b* _( T; P# a4 u; I3 k留存收益 Retained Earning
& a" d- p' @* _# h$ w" H. U6 g2 f$ F) ?) K- u8 p0 G, c3 Z9 b
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( t& s8 {% @ G' o' D$ n（2）会计循环 ' ~& }- N/ J# M! s
会计循环 Accounting Procedure/Cycle
. }, k, \0 c! K: ~ c8 q# }/ W会计信息系统 Accounting information System
/ D( [, X% C; y$ d4 F. h) B帐户 Ledger - `) P+ } `8 K
会计科目 Account
" Z! u* P2 U" l" d6 r l) w/ S会计分录 Journal entry ( e! g% s L4 O: i7 ~
原始凭证 Source Document
y9 S4 h3 {; o2 c' V/ S日记帐 Journal
, R) @! ~0 u3 x) r6 G7 W" _总分类帐 General Ledger
( P: Y+ m0 P/ v0 n明细分类帐 Subsidiary Ledger
9 d" {+ K- r0 n1 W( s试算平衡 Trial Balance * N0 G" D. y+ m8 }
现金收款日记帐 Cash receipt journal . M( ]; X7 E9 Y! f" V4 ?
现金付款日记帐 Cash disbursements journal & Y+ L9 @$ k7 k1 c
销售日记帐 Sales Journal
! Q( n& e9 @2 @- }; Q% u. o购货日记帐 Purchase Journal 0 B3 j$ P% Q, G$ s! X* C, }
普通日记帐 General Journal - X: S- r5 d1 J- M. c
工作底稿 Worksheet
: x% e% E' W' T! ?调整分录 Adjusting entries
- |* K2 H* i; l2 q4 D _结帐 Closing entries 5 T; i* k- D3 |/ c
4 ]0 w) L/ C9 m: r" k: ~' V: S
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（3）现金与应收帐款
$ P3 Z" ?/ J" f4 L8 X0 G1 \4 B现金 Cash
8 p; s% E" i8 C银行存款 Cash in bank $ o1 x/ \6 p9 v4 T* v1 C* A, c
库存现金 Cash in hand - v$ @& P! p4 n8 k- K
流动资产 Current assets
6 v a* }" _$ A( |& |偿债基金 Sinking fund ) J" X* Q7 @7 A7 X
定额备用金 Imprest petty cash
/ j/ M2 Y8 B* ~$ L支票 Check(cheque) ) D2 z2 {. V" E) f
银行对帐单 Bank statement 3 s- J; g6 X- {2 N$ A* {$ m
银行存款调节表 Bank reconciliation statement
% }9 O% l: t) l: V/ X4 S在途存款 Outstanding deposit
3 C/ ?* ~0 ?( L在途支票 Outstanding check , W/ `0 Q+ g b2 H( r+ o/ \0 `
应付凭单 Vouchers payable ) C' o! t5 V1 V
应收帐款 Account receivable
: O0 V& C: r# m& l, y# ~/ u9 z: B应收票据 Note receivable
; {- O- w- g0 s% j' V起运点交货价 F.O.B shipping point 9 m( p9 k3 Q' c
目的地交货价 F.O.B destination point . Y$ c7 R2 T" f- d& E/ @
商业折扣 Trade discount 7 P+ x( Q5 K$ v! d
现金折扣 Cash discount ! v! V+ H5 }/ _
销售退回及折让 Sales return and allowance 0 I* v0 ]: ~! ?4 M
坏帐费用 Bad debt expense
# s! k3 a. c# l1 G# \备抵法 Allowance method + g( Y3 b: m& A* f" j
备抵坏帐 Bad debt allowance 8 ?/ ?3 H8 n2 u
损益表法 Income statement approach
4 [% E* c0 J- @: l- R" i3 ~/ u资产负债表法 Balance sheet approach * u- x+ t. w5 W* E' T+ _
帐龄分析法 Aging analysis method , p |) E7 y% N+ n6 v" E
直接冲销法 Direct write-off method
- l3 |* ?/ }$ ]$ Y带息票据 Interest bearing note
' M1 |* B% x( }8 Y" M, L; e% \不带息票据 Non-interest bearing note
: J3 p! ?4 O- c" K% g出票人 Maker
+ l# ?/ |8 `, Y2 ]受款人 Payee
7 {' E2 p; e6 G1 l' k: C+ N本金 Principal
+ t6 V( z" \' Z: o$ A# I7 U. O利息率 Interest rate
- U/ Z: p# X Q# H到期日 Maturity date
6 d1 y) w# F' u" ^' l7 I0 E0 u本票 Promissory note ' f5 c; Z: g( ]0 K' Q8 f
贴现 Discount # Q9 o4 h! i+ k0 b: h8 b
背书 Endorse
4 B$ S7 `2 K3 W拒付费 Protest fee 8 l+ o' X. x* U
& }0 T/ s: G+ M/ r2 l" T: C
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. ~/ {& x" H0 t8 \3 x（4）存货 & |. F. `6 |4 ]& A1 }( W# F
存货 Inventory
$ T# a" \0 K) `, _0 q0 q9 }/ X商品存货 Merchandise inventory 9 `# j( z+ f; D/ Q( Z6 m5 K6 Y
产成品存货 Finished goods inventory
" v& U0 v, Y# ?% _/ S在产品存货 Work in process inventory - w/ c5 U4 n* z2 J
原材料存货 Raw materials inventory ! f' s: A- ^& c+ d4 Q1 \: [- D& g
起运地离岸价格 F.O.B shipping point 1 z6 m1 v" ^ i- ~
目的地抵岸价格 F.O.B destination
2 S% C4 \2 b5 X# z8 [5 Z9 l寄销 Consignment
$ T5 i; A% {! A! y" o寄销人 Consignor
3 H- @1 g$ H) v% u承销人 Consignee 7 b- V/ [2 l+ o
定期盘存 Periodic inventory
# H- N1 m# j1 n+ N永续盘存 Perpetual inventory" y+ t' H5 K: {7 H- e
购货 Purchase
; r- ?$ a6 @! C! c% s7 E购货折让和折扣 Purchase allowance and discounts 9 c( B. {5 A; D: g
存货盈余或短缺 Inventory overages and shortages + m, m$ ~0 \6 H4 W/ q
分批认定法 Specific identification 0 w8 k+ j# W; F- A6 V
加权平均法 Weighted average
+ [: x- ]- d1 a S3 j/ }先进先出法 First-in, first-out or FIFO 7 s9 y! a$ J0 z% W: j- t# z
后进先出法 Lost-in, first-out or LIFO
9 R5 {& R: K. u5 a! e( Z移动平均法 Moving average
+ C: C& b* S% y/ z6 b+ E& d成本或市价孰低法 Lower of cost or market or LCM
& w6 ]$ e/ p- R( p% ~6 b8 J市价 Market value 0 C8 \$ U6 i& L
重置成本 Replacement cost
& ?- E1 J. \; P7 t可变现净值 Net realizable value
% e6 R4 [3 X1 [上限 Upper limit
0 j" q9 Q& v$ r1 a- u, V下限 Lower limit ; j" ~& ]6 y, ]% ]4 Z
毛利法 Gross margin method & I. o/ K9 z. C0 G
零售价格法 Retail method
2 q* W6 \2 ~8 O0 R成本率 Cost ratio
5 B5 L* T) e1 i! H2 t( x, l$ {7 x, Y q
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+ n5 t! X. z" o; r（5）长期投资 + l" i2 t$ g6 t9 V& s) j9 P
长期投资 Long-term investment - \, l; Q! C9 r$ O0 N: Z
长期股票投资 Investment on stocks * {8 n5 A! C/ u1 a. a- k' O, ?* N
长期债券投资 Investment on bonds - k8 \7 @8 L4 r
成本法 Cost method
/ b; D' p5 F" T权益法 Equity method
9 v. O$ g9 P+ j: ^6 Q合并法 Consolidation method % g: a! g, F$ k7 c
股利宣布日 Declaration date
: m+ D9 F5 M, s股权登记日 Date of record
+ {4 i8 x: o4 K' O8 K5 O除息日 Ex-dividend date
5 w! }( l- d! w- C% Y付息日 Payment date
' N# b$ o9 |/ [" v! ^) D, y债券面值 Face value, Par value / B* O8 q" f+ Q0 e, w+ Y C
债券折价 Discount on bonds & _) }% e4 [0 l4 ^
债券溢价 Premium on bonds
; z( ~0 F, y! z( ], T( k! n票面利率 Contract interest rate, stated rate 3 S6 N6 @7 q: X0 h5 d0 J
市场利率 Market interest ratio, Effective rate : j% J) U. O. h0 N
普通股 Common Stock
/ K S y5 Q; i9 I! Y5 P2 S优先股 Preferred Stock 2 O3 }& a6 M4 ^* e. z& Q) C
现金股利 Cash dividends
) s' Y0 S8 y$ m# ?# C4 B' B' m股票股利 Stock dividends
& M0 D7 X) }1 R: B5 p ^8 ]清算股利 Liquidating dividends
0 @/ L- I; k" U9 H( [到期日 Maturity date 6 ~9 V9 J) r& [) M' c3 G
到期值 Maturity value & R7 b# T9 Q2 M. s! O6 ?. q: t
直线摊销法 Straight-Line method of amortization
' O6 K& P/ |0 N" @4 I* x3 X2 r实际利息摊销法 Effective-interest method of amortization o- I3 D% O( K' C f- I
X6 y8 l/ L2 F2 B6 \8 }. A. ?
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（6）固定资产
% t' z6 {% f q2 B. T- v固定资产 Plant assets or Fixed assets - P* d4 N9 g$ ~6 A! u. d
原值 Original value
6 U/ h) k* P+ Y5 [5 s预计使用年限 Expected useful life ( b% y e1 f# r
预计残值 Estimated residual value ! \# L8 D1 }6 O/ N
折旧费用 Depreciation expense
. }9 O/ r# @8 |. r累计折旧 Accumulated depreciation 0 W: G0 z) e# C r, R# B- N
帐面价值 Carrying value
5 e0 C8 ]) o/ t应提折旧成本 Depreciation cost
: t, b$ ~3 m( G; w9 o- w" r u净值 Net value : z* }5 P, ]9 Z0 I
在建工程 Construction-in-process
0 Y0 u( g& H6 k7 f* p5 I& w磨损 Wear and tear # X: n% u- ^, a$ ~
过时 Obsolescence
* ]7 K1 S" F3 S. ]1 |直线法 Straight-line method (SL)
2 L1 S3 I4 A2 Z* d4 f6 M) g( a工作量法 Units-of-production method (UOP)
( }/ @+ N7 `4 u4 i# r) f加速折旧法 Accelerated depreciation method ! x! A7 G9 e7 W% p# P
双倍余额递减法 Double-declining balance method (DDB) # [3 O; w( D$ J% t. Y- ]3 @7 K
年数总和法 Sum-of-the-years-digits method (SYD) : k8 b6 V! c2 R% D* I+ [
以旧换新 Trade in / O/ f0 ^* a! k }5 H/ u$ J# Z7 p! j! O
经营租赁 Operating lease
/ E9 V: U) W. l% ^8 S' U融资租赁 Capital lease
) s8 E+ q1 }* u1 W1 t8 b# ^$ [6 I* C廉价购买权 Bargain purchase option (BPO)
3 A& Z1 }! k, B: E. d$ v资产负债表外筹资 Off-balance-sheet financing
1 K- y) Q$ L9 U! R最低租赁付款额 Minimum lease payments
$ @/ ?% u, H) q9 p--------------------------------------------------------( L4 v) y8 G. X" P, @& K
（7）无形资产
; P$ H1 R- o" _6 r% u7 X无形资产 Intangible assets
/ t" h) p& W; ?# l专利权 Patents
' ^! V" l3 f! o! S8 [: I商标权 Trademarks, Trade names
' B! T) u4 x) B$ R! i$ x+ N著作权 Copyrights * D+ p( H0 @! W7 S; }
特许权或专营权 Franchises 9 [8 n4 t/ j5 D7 E4 m. y
商誉 Goodwill ]) p% U: g' g' J7 Q1 J/ ]
开办费 Organization cost ' Z$ ]& ^: G C4 n' z; h
租赁权 Leasehold ( i( ?3 `$ h8 _0 O+ `
摊销 Amortization
5 a1 z' Y* Q0 {1 C5 U--------------------------------------------------------
1 B! j* i( T1 M) i7 b（8）流动负债
; l0 A. c* _4 ~负债 Liability
& b' I; E( R3 H5 _, x流动负债 Current liability
" K. n- ?8 J2 {! d% H) B应付帐款 Account payable
+ n9 e: s8 Y' G8 c' W应付票据 Notes payable
. t- @; y4 v2 D" _贴现票据 Discount notes 7 z, o5 P; e' ~% C# T* y& a
长期负债一年内到期部分 Current maturities of long-term liabilities2 L6 s1 s) L: Z7 ~
应付股利 Dividends payable
. p2 w) D; x. `# e3 ~8 c预收收益 Prepayments by customers ; _/ |: u2 g9 ^& z3 o2 k. u! U
存入保证金 Refundable deposits 5 w" [4 j4 s5 I: V' Q+ g v& Q
应付费用 Accrual expense
6 b! |' `6 q: ^/ O( q1 {. ~+ C增值税 value added tax
4 X+ M7 q7 z2 Z3 [% U2 Z营业税 Business tax ' m" }3 L5 }0 O0 X5 o: N* H
应付所得税 Income tax payable 2 J4 `8 {& f) V% F; r0 T4 L
应付奖金 Bonuses payable m& h3 f4 ~# r. f9 J
产品质量担保负债 Estimated liabilities under product warranties
, E9 e u2 Z# ~+ S) [7 u赠品和兑换券 Premiums, coupons and trading stamps
8 z1 ?8 @% h0 x9 S6 @& w9 L或有事项 Contingency 2 Z$ Y+ P6 J# B8 z# z3 d
或有负债 Contingent
, C4 ^% x6 ^3 f1 y1 {2 Z或有损失 Loss contingencies . b7 Z, Y' v5 U
或有利得 Gain contingencies
8 A# x1 j9 N7 `! e/ G0 O永久性差异 Permanent difference * u- E7 O8 h" T+ a0 q
时间性差异 Timing difference 7 Y; ~) k/ Q9 @" F. L' d% J
应付税款法 Taxes payable method 1 P. L# D$ K/ P0 }8 d( c4 P7 b
纳税影响会计法 Tax effect accounting method + L7 L7 w" g( B3 s
递延所得税负债法 Deferred income tax liability method
. \/ _6 n& q! Q4 V7 L& P& W+ w% y |7 Q5 ?7 D
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（9）长期负债 u7 S ]( ^! l. }
长期负债 Long-term Liabilities / Y9 ^. U7 H# k. c3 d: F& S+ [. b
应付公司债券 Bonds payable " a/ }0 o8 h* Z1 l6 d
有担保品的公司债券 Secured Bonds + F/ y2 a8 [, i5 o
抵押公司债券 Mortgage Bonds 2 e# M5 @- A% ~5 S, }$ y
保证公司债券 Guaranteed Bonds O; O/ U. o5 a& @5 u+ ~0 ]
信用公司债券 Debenture Bonds
" B$ s( q& S& O一次还本公司债券 Term Bonds
$ X3 g5 O r+ v# ~: \1 B. y( p1 o; I分期还本公司债券 Serial Bonds
$ t I1 \$ p }. R0 X1 C1 r- u可转换公司债券 Convertible Bonds
! M! i0 N7 w& c. p3 s6 q8 E0 d" c可赎回公司债券 Callable Bonds
1 U C0 w* v! Q$ C可要求公司债券 Redeemable Bonds " [/ u' E& s4 o9 L' |0 [; r
记名公司债券 Registered Bonds V( u) |% t" N$ }% R4 i
无记名公司债券 Coupon Bonds 9 m4 {" p' w" o3 \ I. z" `* N9 |: ~
普通公司债券 Ordinary Bonds 4 n1 |% N" y8 o M' e! B
收益公司债券 Income Bonds
& }/ C% c8 V2 f6 {名义利率，票面利率 Nominal rate 5 P/ e( ]7 |' {0 _3 m8 T& J
实际利率 Actual rate
1 y, g' U& }0 O, o有效利率 Effective rate
/ T+ T8 |, h& f% q$ d$ U+ d( Z溢价 Premium " [4 O0 s0 D* x' o, ~
折价 Discount
- F2 ~4 C/ Z- v0 ]0 f1 Q! U面值 Par value ; G6 s( p p% i9 V. H, R9 `
直线法 Straight-line method
) d/ w7 U( x" y o, U5 }实际利率法 Effective interest method
$ F4 V7 z% a& o$ ?: j% W到期直接偿付 Repayment at maturity / a- j' ]! j, N8 a8 N
提前偿付 Repayment at advance 9 H, }* T, H/ h! u7 v
偿债基金 Sinking fund / L* G+ v0 r3 F* z( m) ~; E
长期应付票据 Long-term notes payable $ m& `7 [! i: r y4 s
抵押借款 Mortgage loan$ M- q7 H& {3 ?9 @
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6 b0 o9 m% f* e J/ h! U# V! j4 p（10）业主权益
4 D% J% l6 Z4 l2 m/ Q( {4 K* v权益 Equity " l3 \2 t1 q& z: G2 U. _
业主权益 Owner's equity K4 {' Y( E& h* J& Z, y3 d
股东权益 Stockholder's equity & ?; X- r+ B3 C9 G9 E. H o
投入资本 Contributed capital
4 L4 _! F0 c. @缴入资本 Paid-in capital 9 a3 ?$ W+ R d& w6 q
股本 Capital stock
! |* O, C8 b$ s; |资本公积 Capital surplus 6 v6 d% Y9 d) |$ p; A3 d5 L' s! E% T
留存收益 Retained earnings 7 z9 b* ]& W' P# A6 I6 l
核定股本 Authorized capital stock 0 r- }* {( y1 l a5 i
实收资本 Issued capital stock
( ]. R# U3 N8 `0 |. Y发行在外股本 Outstanding capital stock
5 p% L8 m! Q6 z库藏股 Treasury stock * [+ s S0 _! l4 |1 q, X) O0 f6 X
普通股 Common stock
$ G9 ]7 r% j2 p$ x9 q6 H优先股 Preferred stock
' ^' c% M$ n/ b: x0 D4 }累积优先股 Cumulative preferred stock
: p/ N6 e- E% S1 I) [非累积优先股 Noncumulative preferred stock & x J1 l6 I2 k
完全参加优先股 Fully participating preferred stock
+ l; V1 Q* s/ S, c/ D3 e: G; p. F部分参加优先股 Partially participating preferred stock / }/ N7 q/ {2 k( t: \# W( D% t
非部分参加优先股 Nonpartially participating preferred stock
K4 K. d& a6 W* o; w5 z0 y0 D) e现金发行 Issuance for cash
$ k9 E+ v/ P% c5 H. q# i非现金发行 Issuance for noncash consideration
5 d! V, J! ?: m2 c$ x: e/ c; C股票的合并发行 Lump-sum sales of stock
( ]1 @8 E8 J" U ^" g" c发行成本 Issuance cost
! [* g; W6 T- o! P7 q成本法 Cost method
T/ F2 E. k' J$ S# V& f面值法 Par value method / W/ }; ~. y( w v* p# A" e
捐赠资本 Donated capital . A- M6 G5 R. \4 }) r$ i6 U9 w
盈余分配 Distribution of earnings 3 e5 t, g# q0 \9 u9 i9 Z d0 @( a
股利 Dividend
2 J# m8 E: P% ~股利政策 Dividend policy : \- ~7 G0 N2 f5 \5 d6 h4 c
宣布日 Date of declaration
+ K! x! Q+ L2 K股权登记日 Date of record 4 n8 I* R* N! K7 p& V1 M. y* J# O' z
除息日 Ex-dividend date
- @& s; F0 z: \股利支付日 Date of payment " V! R4 U$ `- Y: v
现金股利 Cash dividend 6 U2 C) A+ U( ?7 f' z/ G; d
股票股利 Stock dividend A& x, v) O- B6 _4 [
拨款 appropriation $ k1 e8 n7 _0 {7 T1 L
------------------------------------------------------------, Q5 R$ |3 G$ \& ^( o
（11）财务报表
+ U' W u0 m% ?财务报表 Financial Statement 0 V5 ?1 i7 p7 C+ v# N
资产负债表 Balance Sheet + _6 d" f# k& e# S4 C- C5 ^
收益表 Income Statement / E! S. c/ |) D/ s
帐户式 Account form
% C& Z; M! h* U( ?$ T1 O' a报告式 Report form % }' J& x, G6 }1 H5 [9 m
编制（报表） Prepare ! d- k, n! }& ], ^& ]
工作底稿 Worksheet $ ?6 n. L( a3 l9 D
多步式 Multi-step ) b, c# h& M: t1 g# M
单步式 Single-step 5 W s k8 `5 y) c3 k \( S0 |
-----------------------------------------------------------2 b& S* B/ D+ z8 K
（12）财务状况变动表 ' A& T% \8 M W D0 o
财务状况变动表中的现金基础 SCFP.Cash Basis
( o1 p- K0 t u' w" l（现金流量表） 5 ^# ], {4 z8 H
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
/ p- {, I3 E9 {5 e+ q（资金来源与运用表） 8 a8 z7 s3 V6 U( z9 t& N
营运资金 Working Capital
! S9 P: j1 M& A$ s全部资源概念 All-resources concept
: h5 H2 x+ }' p" t- ?, F* r4 Y直接交换业务 Direct exchanges 9 L4 h- N8 C m, a
正常营业活动 Normal operating activities
$ @2 U7 o* ~/ r1 l/ Z财务活动 Financing activities , b2 r" \5 A+ d$ e2 } @
投资活动 Investing activities 1 `4 E! q) B9 \4 d
-----------------------------------------------------------0 ^1 P |% f) W* g9 n& L, c5 l
（13）财务报表分析
8 z4 ~+ S y1 C a3 y* q! i% a财务报表分析 Analysis of financial statements 9 k% u: `) x; z, _, z
比较财务报表 Comparative financial statements
) y n! x6 k0 T0 b9 N' @* s! Z3 n趋势百分比 Trend percentage ) H8 q( v3 A m. G
比率 Ratios
! F+ K+ I, O7 e% F! j( k, E4 h普通股每股收益 Earnings per share of common stock
' ~$ F9 A5 a2 e, @+ b* F; d股利收益率 Dividend yield ratio
% A# F5 V3 @, |价益比 Price-earnings ratio
$ {; J9 \# J; q( {6 @普通股每股帐面价值 Book value per share of common stock
' Y' S3 Z4 u3 L8 [6 ?资本报酬率 Return on investment
1 W9 M8 h1 q, v1 ]- ?; v9 r总资产报酬率 Return on total asset % z) G [5 W- Z
债券收益率 Yield rate on bonds
7 H8 n2 D+ C9 }' z0 j! j已获利息倍数 Number of times interest earned
( |) [# T! b3 M/ m) ~债券比率 Debt ratio
1 [. o3 z' E* c& h: o- v8 i优先股收益率 Yield rate on preferred stock
5 _8 j% Y2 W5 X1 o. U营运资本 Working Capital
2 n1 @7 c+ c- H |. S周转 Turnover
, I6 b# m3 T/ i6 m( E$ c' G) X存货周转率 Inventory turnover 0 A7 n# {3 `( A( M9 F) [" M: ^( e
应收帐款周转率 Accounts receivable turnover ) t# P5 x, T( O5 t" z
流动比率 Current ratio / L- U: L6 x \# [$ U
速动比率 Quick ratio - q+ G. s5 `' a. U/ \
酸性试验比率 Acid test ratio; z0 W3 T3 p# l2 l7 F% R4 \. g
------------------------------------------------------------
+ W+ C# u2 v5 @% |6 ^( T* {9 U. k' O
+ z4 Y- [* k$ u) T# G（14）合并财务报表
# |# W- J3 |6 u7 v: |; d合并财务报表 Consolidated financial statements
- y% o/ M) G% D3 g) ?吸收合并 Merger
1 x8 b& P3 g0 ^创立合并 Consolidation ; N- ~, ?# @$ q9 M0 h
控股公司 Parent company 0 G% y' X% Q- |$ I9 z
附属公司 Subsidiary company
! O! d- O A' o- C V2 p5 J" L少数股权 Minority interest
" P) b' ?0 q( `权益联营合并 Pooling of interest " p' I' I# x1 {( m. [. J
购买合并 Combination by purchase
9 b$ I. p9 P+ M0 A! v& C% l) t权益法 Equity method 3 q. I* D' U1 M& c' o( \- f% g
成本法 Cost method
! d; i, Q1 K+ _: [- Z
{/ Y! Z/ e1 d; G! ]------------------------------------------------------------
, U2 _8 \ M* y+ D9 u, H* M R V- e（15）物价变动中的会计计量 % Y7 @& n' x6 T8 @! T7 y, X
物价变动之会计 Price-level changes accounting
. [- k0 f: m8 [6 q& z3 D/ \一般物价水平会计 General price-level accounting ' Z7 _3 b1 P9 r) B; s/ m2 R
货币购买力会计 Purchasing-power accounting
! X+ x: l+ a; ]" C( T2 u" F; U统一币值会计 Constant dollar accounting
5 B- `" D5 n0 \历史成本 Historical cost
j7 A" T2 O- J9 Q( N+ a- [现行价值会计 Current value accounting
! u% ^' S/ `4 t( M' z) }现行成本 Current cost
9 ]% K: Z; L+ D2 ~- s重置成本 Replacement cost ; S9 K1 L) q0 Y6 k; p& F
物价指数 Price-level index $ \3 M2 _, ^1 n( \2 ?* K
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
9 S1 p$ u0 V: H3 u8 R消费物价指数 Consumer price index (or CPI)
( G& h. P# ?0 b* z* B) g/ O批发物价指数 Wholesale price index
) y' k$ b: O( n货币性资产 Monetary assets : [- ~( W6 }5 c9 h' Y& i
货币性负债 Monetary liabilities
& v2 h$ r: d" ]# \货币购买力损益 Purchasing-power gains or losses " Y+ T9 L( B- Q
资产持有损益 Holding gains or losses , [. q6 i" i( \$ p6 M$ X2 @
未实现的资产持有损益 Unrealized holding gains or losses " ]( w' n. t& ^: G* i
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
