 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 , b g' ` `) @7 _; g
会计 accounting
4 y# `5 z1 W$ e m决策人 Decision Maker ( L" S, [6 k: o) R& s% N
投资人 Investor - ~$ g/ Z: \3 p+ d$ ?! c; B
股东 Shareholder
0 _9 ^! |. i6 p$ ~, g9 `债权人 Creditor - r) l( n. n2 K; f9 O: L+ t# ]
财务会计 Financial Accounting
, c, O, p5 w: {1 @5 }4 l: Y管理会计 Management Accounting ' W9 e- S( |% K2 K) ^3 Q" g. o
成本会计 Cost Accounting
e, O2 r# h9 V. _* F1 a私业会计 Private Accounting 6 V: }/ }6 i f# d: A- Q ]
公众会计 Public Accounting 7 e0 \4 J! \ F' r. n$ G
注册会计师 CPA Certified Public Accountant 5 [' r8 H( e. `; e6 v) r+ A% E
国际会计准则委员会 IASC
. D7 v$ m6 p: U, R' {% w; W1 Z美国注册会计师协会 AICPA 7 b4 Z9 _. C3 [3 J0 k% z" m
财务会计准则委员会 FASB 7 N7 M! r+ V1 ? z' M
管理会计协会 IMA
/ T8 ~- ^5 {2 H3 _7 L& U美国会计学会 AAA
6 ]2 @' S6 o1 l& e! B) G0 I, ?' d8 s( P税务稽核署 IRS
: v D+ B: L0 a v l独资企业 Proprietorship
2 s5 q, B1 O2 c6 o5 Q4 u合伙人企业 Partnership
! c$ K3 J5 z9 ?# ?2 h& Y公司 Corporation + Z0 b/ \& B9 N& J# z
会计目标 Accounting Objectives
9 c4 x% m/ k6 [5 A( ]; q1 }; S会计假设 Accounting Assumptions 6 Q" F: X, g+ J5 a
会计要素 Accounting Elements
$ d, |0 Y* d+ a Z会计原则 Accounting Principles
4 N/ h9 g) ~/ @ ?会计实务过程 Accounting Procedures
6 ]; C: x$ O3 y3 ^: }; i2 T财务报表 Financial Statements
( x0 M' q0 e& E0 U& u财务分析Financial Analysis 4 ^5 h- S6 ~" f
会计主体假设 Separate-entity Assumption
, y: F; ?$ F) H6 F) D: U货币计量假设 Unit-of-measure Assumption 5 K5 \! e( k4 z4 w# t* k4 ]
持续经营假设 Continuity(Going-concern) Assumption 6 J; z, E5 v! @( T2 K- _- U# v
会计分期假设 Time-period Assumption + d/ e; g. h' M' F& m7 }3 c6 F( E
资产 Asset
1 `5 T8 Z9 X1 B( U负债 Liability 0 R5 i2 I, f" O0 {# q9 l" B
业主权益 Owner's Equity
. @7 e% t& R% { Q* C收入 Revenue
! I) a1 S( T: J: s" v# Q j1 U" V费用 Expense 6 D; {. D$ m, q5 ~6 B' q$ I
收益 Income - X. c1 ~' r, u
亏损 Loss 5 ~7 ?1 t* H5 ~7 m/ a0 {
历史成本原则 Cost Principle ; Z/ c! D) m+ Y' O. h0 t
收入实现原则 Revenue Principle * h1 w6 `7 z. v: B7 ^* U) F
配比原则 Matching Principle
5 c" o: X) e" k! y7 ]% T: c全面披露原则 Full-disclosure (Reporting) Principle " e: a" J! ^$ \. x3 q2 M1 E# P& D
客观性原则 Objective Principle 6 W1 A+ @3 X* o. O$ {; b
一致性原则 Consistent Principle
9 ?& @0 C" F, C, V* o可比性原则 Comparability Principle 9 d0 S) o( L' @- L& L0 l8 i
重大性原则 Materiality Principle
5 ^ L5 H' L4 e稳健性原则 Conservatism Principle - L6 K( B, c, Q# V6 f, U$ A6 i
权责发生制 Accrual Basis
6 F2 {3 ~1 I: Y5 A现金收付制 Cash Basis % n7 k: L- i* Z% J% {% O& n
财务报告 Financial Report 2 ]0 E1 {, @$ u9 s
流动资产 Current assets
1 ^% P' P+ J* w$ r& q$ B流动负债 Current Liabilities - Z) N$ R) z! i% T: R$ p7 T0 O
长期负债 Long-term Liabilities 9 n7 q( |$ ~$ g* _! o
投入资本 Contributed Capital
' g8 u- v2 y( Q& ~' _/ W留存收益 Retained Earning
) @! w. B2 H/ Y! @2 y. g% w8 Z$ m& B& ]
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. v4 {( A9 [6 Q. K（2）会计循环
/ x# b8 R5 r; y会计循环 Accounting Procedure/Cycle
0 F1 q7 O& E- F会计信息系统 Accounting information System / w7 e8 [% w: x6 [9 @
帐户 Ledger
1 p+ Z3 a! t. ?! B, B: w U& y会计科目 Account
6 C8 G) F9 k5 M会计分录 Journal entry & f1 J8 G/ m# B# r
原始凭证 Source Document , Q4 P+ w7 |8 v- [ G; J1 b
日记帐 Journal
9 ?+ G {% G. x, a% F5 |% u/ p总分类帐 General Ledger
* M. r1 ^! a, Q明细分类帐 Subsidiary Ledger " g9 v! Z6 Z6 t4 D6 m
试算平衡 Trial Balance
/ S, o# W9 [! `- i0 k& z现金收款日记帐 Cash receipt journal 8 E, o; {; `. r$ `2 [3 _
现金付款日记帐 Cash disbursements journal # V* Z) d9 h5 W, H m5 C' [* `" D
销售日记帐 Sales Journal $ u- A8 Q, N! I& _: }! e3 ?
购货日记帐 Purchase Journal ) K$ f) v& `: r) k! |; O6 b: @
普通日记帐 General Journal # t F, n, A, e$ _/ d9 x0 L
工作底稿 Worksheet
6 u3 r4 N* R* P& \6 d3 @1 `, `/ v调整分录 Adjusting entries
) a0 c/ @/ @( ^" j1 s0 k结帐 Closing entries
: i: z% Q7 d! R* x5 R; _ T$ ]/ h+ P0 `2 m) Y8 ~
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（3）现金与应收帐款 9 E' ^- A [3 ~* K# ~/ h6 P
现金 Cash
- X5 b9 ~0 a' j) ]银行存款 Cash in bank 4 ?. Q! q6 P8 K0 V0 t" m
库存现金 Cash in hand
9 S6 @5 J* F/ h/ M3 V" E, P0 V' Q流动资产 Current assets 4 X9 g$ v9 X* W9 U& \" V) \& F3 m8 _: h
偿债基金 Sinking fund
# d7 b$ N% l4 i定额备用金 Imprest petty cash
6 m O+ \( V1 l支票 Check(cheque) 8 S, w7 t. }* h* G |
银行对帐单 Bank statement
6 u9 A4 D2 z8 G( ]银行存款调节表 Bank reconciliation statement
, E) k$ x0 g9 t- V, O7 i在途存款 Outstanding deposit
8 q# O U$ O+ ^1 j在途支票 Outstanding check
& I8 D1 `" D7 G; P5 | C应付凭单 Vouchers payable
( i3 i1 r- c) d* K/ v3 O9 |0 [应收帐款 Account receivable
/ j( O. x, ?0 [+ O: f5 _' H应收票据 Note receivable
+ N1 ? B: f0 x/ p起运点交货价 F.O.B shipping point 0 L. I/ d6 J7 v; y& B2 ?
目的地交货价 F.O.B destination point
3 U1 t+ c' a' h( o a商业折扣 Trade discount 5 ^) W2 O/ I( Y9 R: D
现金折扣 Cash discount 0 X0 H( e! I4 O: ^+ m
销售退回及折让 Sales return and allowance : {9 Q9 B& ?* M- E. Z
坏帐费用 Bad debt expense
7 h9 c- j' r$ p! g' ~1 ]" B备抵法 Allowance method ' P: }+ J/ N. L. ~/ Z4 s
备抵坏帐 Bad debt allowance , g( N9 X: i# l( Q
损益表法 Income statement approach 4 U8 m( O; \: `% |" {5 C5 N
资产负债表法 Balance sheet approach 7 p3 r: L6 n) c4 P% h9 K
帐龄分析法 Aging analysis method
6 M; L6 y0 r3 _, y- N2 {直接冲销法 Direct write-off method ; R1 [1 q7 y1 ?+ I6 x8 I$ b
带息票据 Interest bearing note
% C# g6 u* A' v! Y不带息票据 Non-interest bearing note
9 I& N+ C2 z9 n V& D$ x出票人 Maker ; Y) d8 s7 d' [2 B2 V( q2 Z9 b
受款人 Payee
/ x6 Y7 M2 c C( J2 @& L4 e+ w本金 Principal
7 ?2 L, r; m, @5 }; U. R1 d利息率 Interest rate 2 D9 }; E9 \$ S: h$ x
到期日 Maturity date
, {* X" \. E6 x8 J5 V, k6 D/ l本票 Promissory note / q4 ~; J N6 S; d1 G
贴现 Discount
8 x; `/ f0 b3 d0 ?# }( e. c8 ]: G* k背书 Endorse
% D9 v2 W0 F0 j/ `; B拒付费 Protest fee
* C1 r) w5 e0 y# {. d( Z
+ M" C2 W- k5 A! M: a) `------------------------------------------------------------/ n# B' j; z# _6 K
（4）存货 + e* \( p1 m2 E4 A; Y
存货 Inventory 9 ^; U- U6 N6 S9 Q9 w! \+ {
商品存货 Merchandise inventory
9 R3 O$ s( r6 C% ]: S# W产成品存货 Finished goods inventory 6 h3 Y, q' R# n8 C+ H3 G5 a& K
在产品存货 Work in process inventory ( }5 ?" T A- n
原材料存货 Raw materials inventory % T# m U/ _1 ]1 m& K" y5 g; ^
起运地离岸价格 F.O.B shipping point
' j: k6 S) y7 P! v' o! d9 h目的地抵岸价格 F.O.B destination 2 r2 E8 ~7 p- c# ]4 \+ R- r8 u
寄销 Consignment ; Z# a6 m0 ^% B: H2 o. h0 e5 e3 b
寄销人 Consignor
8 A" z$ X; N" z7 ~+ Z. }$ |8 \1 x承销人 Consignee
, @% ^* L. k, N0 a# m定期盘存 Periodic inventory 4 v" }) B! K: @$ q& s% F/ g
永续盘存 Perpetual inventory
8 o( ?+ a" V o# h& r& ~购货 Purchase - Q/ ]6 O3 k8 ~0 Y I0 S7 O, h' Q/ _& _
购货折让和折扣 Purchase allowance and discounts 4 G! }4 q4 H m$ U; x0 A2 m
存货盈余或短缺 Inventory overages and shortages : q! e% q9 n; y$ k1 v
分批认定法 Specific identification
8 _3 m D% N9 s- G( Z加权平均法 Weighted average 2 f- q/ z3 W& c# Z# d/ {
先进先出法 First-in, first-out or FIFO
# V% v" z( Q2 L, X8 m后进先出法 Lost-in, first-out or LIFO $ b9 H9 e2 ?6 i: r4 }; O4 I+ ]
移动平均法 Moving average $ f2 E: Y/ x1 g% ~- d
成本或市价孰低法 Lower of cost or market or LCM
: Y6 o- O; S1 ?- A市价 Market value * Y( u* `: r+ _ T0 G7 a) E
重置成本 Replacement cost
) ^/ L5 i6 u2 ?$ v可变现净值 Net realizable value . @7 w; j( F: \0 D6 X* k- C2 o7 l
上限 Upper limit 2 S; Y4 C7 i) f% ^
下限 Lower limit
| L$ u( `" y* i6 p7 S0 n毛利法 Gross margin method $ J' J5 N# k/ a& i7 ?' t+ t( U0 B
零售价格法 Retail method
* E- B% x. R8 j5 m# f) _6 t成本率 Cost ratio & m4 a6 b) b5 J
$ {; y; A: s/ F! n( G
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1 d. i* A! j# ?+ x" U& o（5）长期投资
8 E( R+ n- H& ^- E) q# H长期投资 Long-term investment * G& N; \; @" r. o
长期股票投资 Investment on stocks
2 a' k/ y9 b& M2 \! s- S! t( r长期债券投资 Investment on bonds 8 w7 K. z. u* q2 a/ y
成本法 Cost method
, Z( _* O/ T; {) e' F权益法 Equity method 1 x' t: ?: K9 y4 I' D
合并法 Consolidation method
3 K) f6 F2 a& h5 [5 r7 m* M: t股利宣布日 Declaration date 9 a! j s5 y5 o9 d6 R2 |$ @; ?8 }
股权登记日 Date of record 9 X d. d5 ~& P
除息日 Ex-dividend date
! Y) ]" M- f4 e! k" a. t; m付息日 Payment date # c6 d4 e4 z8 R- v! O
债券面值 Face value, Par value
2 |7 U# \6 y8 G4 D1 e8 N. ]债券折价 Discount on bonds 7 [+ r) b* y( |; K7 l
债券溢价 Premium on bonds
) u. J' B% W% p5 I" M票面利率 Contract interest rate, stated rate * f0 ?+ P2 X, L% W
市场利率 Market interest ratio, Effective rate
- Z! M' C2 S" }# g5 ]/ D普通股 Common Stock 8 g- p! ]7 |/ P7 Z8 i
优先股 Preferred Stock . z# O3 ?. k- ~) w
现金股利 Cash dividends : Z, E- R5 V" x3 B/ T( Q+ j
股票股利 Stock dividends
( @7 `& s" q4 j% c" z" @清算股利 Liquidating dividends ; ? M, t2 P6 n1 y' e8 B2 e* }% w4 l
到期日 Maturity date 9 s0 q$ w% Z* w
到期值 Maturity value + N' L! @0 V7 ~7 ~0 i& [( Q
直线摊销法 Straight-Line method of amortization 9 }6 S7 K7 n8 q( }) [. j9 {
实际利息摊销法 Effective-interest method of amortization; \$ L4 M W) M
7 n6 f4 O7 S0 ^" l/ w
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4 G1 b8 s- {" C4 |4 }$ _（6）固定资产 ( {" W) L) s& H% v- u5 Q5 U
固定资产 Plant assets or Fixed assets % V( T- T! E! u3 A- _) G( T
原值 Original value $ T) v# z+ t& R9 d3 _
预计使用年限 Expected useful life 8 w( r! V" X/ B c1 y" N7 D
预计残值 Estimated residual value
6 N: {1 C& U% T3 y折旧费用 Depreciation expense ( c) h. B r5 I) g3 |8 d0 K V
累计折旧 Accumulated depreciation
7 {/ [" r1 S* N" R; y9 }( c帐面价值 Carrying value
: M' m: C5 N6 w) K# x; G" A4 t! V应提折旧成本 Depreciation cost
: J @/ x0 u4 t净值 Net value
0 d9 [0 Y/ B- E; s5 R在建工程 Construction-in-process 0 ]5 i. b% U6 g4 e
磨损 Wear and tear + C# O, g0 g' ~7 F" s4 h9 l! F
过时 Obsolescence
( b/ s7 {* W% J* v! Q4 Q直线法 Straight-line method (SL) " |( t1 Q6 g8 K9 k5 b
工作量法 Units-of-production method (UOP)
: r/ A7 Z( r, c加速折旧法 Accelerated depreciation method
0 e9 y8 s" o0 a4 L& z9 K: _双倍余额递减法 Double-declining balance method (DDB)
8 k. S+ m% h3 B1 ~- P年数总和法 Sum-of-the-years-digits method (SYD)
8 D# S# _- K+ N, K以旧换新 Trade in 6 m3 [0 _( `2 n' S3 e- p
经营租赁 Operating lease k! W, h9 k& K/ _8 K \
融资租赁 Capital lease 0 D) O' X! n; i
廉价购买权 Bargain purchase option (BPO) ) g2 f, R6 E. g% k
资产负债表外筹资 Off-balance-sheet financing $ N& I: Y- I3 L# A) I
最低租赁付款额 Minimum lease payments# \3 y b: s& a! H8 M( E
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4 K! @6 w6 ~$ d0 l4 A（7）无形资产 ! w9 E% \/ d3 m( t, |/ h. |
无形资产 Intangible assets
( m n" L0 A: ]" Y专利权 Patents
# E4 a0 m4 y' ]3 d+ L2 G商标权 Trademarks, Trade names * g8 |; F+ z* ^" H
著作权 Copyrights
* M2 T8 n8 l% q特许权或专营权 Franchises
. ?' P7 `6 \. y! `商誉 Goodwill
5 P* |1 _ h* ^: o; s/ l0 O# P开办费 Organization cost & ?4 D: p$ v0 L8 ]* N8 Y
租赁权 Leasehold
; N7 G* h+ q" d& g摊销 Amortization
% Y; y T6 |# S' t! |--------------------------------------------------------
5 P2 \2 j+ t% ~3 K* B+ e（8）流动负债
3 z C: Q) \1 \* j负债 Liability
, K5 Y; g- n) ?# R流动负债 Current liability * W4 y" y4 J6 p9 h& O
应付帐款 Account payable 8 F! Q+ W; b7 Q* s/ O4 z% L
应付票据 Notes payable ( v6 e7 Y) t9 d2 _+ }: `
贴现票据 Discount notes
( V0 d& l& \- P& s# I1 [5 t长期负债一年内到期部分 Current maturities of long-term liabilities$ }7 C5 a+ v0 R) e5 Z+ D( [0 I
应付股利 Dividends payable
6 E7 `9 h5 X+ x4 t预收收益 Prepayments by customers
3 V, \$ x1 C% D9 M8 y( [3 u存入保证金 Refundable deposits 7 s, c& V2 I3 e' }4 [; K
应付费用 Accrual expense
4 L% q* F: p1 E增值税 value added tax ( P! s9 T7 z& t$ ?
营业税 Business tax ( x' R- T! _, O0 l1 b
应付所得税 Income tax payable
$ r1 R& q: u" X$ V应付奖金 Bonuses payable ( p" {4 t/ f. r+ G1 I
产品质量担保负债 Estimated liabilities under product warranties - e1 w+ P; B- H9 Z
赠品和兑换券 Premiums, coupons and trading stamps 0 X! h7 n! o+ U: D
或有事项 Contingency
$ K' m9 G' M9 F& W或有负债 Contingent k( {1 I% @, V i/ \
或有损失 Loss contingencies $ p* [+ S: {5 | m% p
或有利得 Gain contingencies ! W3 [. I/ z, R$ W
永久性差异 Permanent difference
& F% _2 u, G5 O* m时间性差异 Timing difference " k6 K) q3 u+ d% ?& M5 c# @& L
应付税款法 Taxes payable method ; \, k% C6 |5 L& e' T7 E8 O
纳税影响会计法 Tax effect accounting method ( l- ?; t' T! Q! l _% I7 P
递延所得税负债法 Deferred income tax liability method 3 {. u% _2 {) D0 u" V2 V
% Y0 b) }8 r1 z% R: z; [9 g/ F
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|0 L0 t; |6 C& p（9）长期负债 0 z0 p! N1 C9 t# R6 Y
长期负债 Long-term Liabilities
: I v, @4 v3 ?" d4 J应付公司债券 Bonds payable # A4 V. \$ b& D1 G% h+ {3 G
有担保品的公司债券 Secured Bonds
$ A1 g$ A4 v, K+ [* p8 O抵押公司债券 Mortgage Bonds . h( p( i/ I/ W& b) q2 H0 Q( w
保证公司债券 Guaranteed Bonds - Z0 w$ S" y9 c- C. t Z' v
信用公司债券 Debenture Bonds 1 z" \, S9 ?: J3 I
一次还本公司债券 Term Bonds
# g2 m5 G+ j ~分期还本公司债券 Serial Bonds * C/ {! u# h( U
可转换公司债券 Convertible Bonds , y8 w) d/ Q+ f6 x2 Q
可赎回公司债券 Callable Bonds
$ D& `+ q' r* V9 _- S可要求公司债券 Redeemable Bonds 0 V* @* U8 D, k n
记名公司债券 Registered Bonds
. W4 C+ Y0 p$ G# y; q5 a7 ]无记名公司债券 Coupon Bonds
7 B5 m0 u. H: p( p普通公司债券 Ordinary Bonds ; S+ o/ H2 @( r
收益公司债券 Income Bonds
3 w* y( _. N# [9 N" v4 O名义利率，票面利率 Nominal rate 5 g' {0 i( f! P) o+ J- u# X& \
实际利率 Actual rate - S7 s+ t8 K- x1 `
有效利率 Effective rate
0 K* U. } e, v溢价 Premium
3 M0 A4 ~; I# Y折价 Discount
9 O! [4 P2 L3 }6 P% L: \" {: G1 Z: {面值 Par value 5 j/ b! D v3 k
直线法 Straight-line method
) C4 M" Z$ A* [# g9 j3 ?) _4 n实际利率法 Effective interest method : n( B- C/ w) j) U: ]
到期直接偿付 Repayment at maturity
* `* C& y7 w1 i: ~; z T+ v提前偿付 Repayment at advance
" u( y$ s) K! e& ~偿债基金 Sinking fund
- s* q2 j. r/ T# o长期应付票据 Long-term notes payable 6 d$ G7 I; U, ^' e2 V/ h, U
抵押借款 Mortgage loan9 M3 G0 g9 Z0 j7 F: D9 h4 ]; I
--------------------------------------------------+ Z$ G+ f. V) C
（10）业主权益 2 \7 M% \, f: z: X4 ^& g% }
权益 Equity
, ]% r& p9 U9 Y& ~' h1 a业主权益 Owner's equity
1 u6 y- m8 K5 Q% ~" O" D8 @! s股东权益 Stockholder's equity ) m7 E8 e% \/ o6 F
投入资本 Contributed capital ! d* _. @3 E6 g6 l2 t" {3 f1 h
缴入资本 Paid-in capital
; i' M; y# {2 h. I股本 Capital stock & @6 g2 \# C8 O
资本公积 Capital surplus ' O! ]: u1 }* m# C: }- [
留存收益 Retained earnings 0 k/ M3 e1 O# y0 \8 d$ \9 S/ M
核定股本 Authorized capital stock # ?: h& |- {& C: S/ b8 [( Y
实收资本 Issued capital stock
* b ]: y7 j4 }9 Y发行在外股本 Outstanding capital stock 2 c) ~, W- p5 m$ q, R; r2 I
库藏股 Treasury stock - Q3 ?# k6 q2 A" g
普通股 Common stock
$ F. x" X- n# l优先股 Preferred stock
' r- k) ~7 J" O3 d6 n' [2 P累积优先股 Cumulative preferred stock
$ w$ m7 j( r& M) m$ c$ i非累积优先股 Noncumulative preferred stock 5 W" n m7 ~& f
完全参加优先股 Fully participating preferred stock 2 u9 X i+ {/ H1 f0 h! _, [* q& h: Q
部分参加优先股 Partially participating preferred stock
# y8 z/ B4 r3 P5 s/ v$ U非部分参加优先股 Nonpartially participating preferred stock
2 @. m# D& t% J) B5 O% v% r现金发行 Issuance for cash
/ Q. v5 Y. E* R* H非现金发行 Issuance for noncash consideration , \3 _6 H& a$ R& ^4 h
股票的合并发行 Lump-sum sales of stock ; D) t. f. c# K0 a% U% ?
发行成本 Issuance cost 4 k v- K2 W. N) F; n) P4 k
成本法 Cost method + e$ U7 A* M: Y/ P! C
面值法 Par value method % m# r/ T1 {4 f, g* Z3 z5 N U
捐赠资本 Donated capital
2 ~) R; x, _" M( P# _盈余分配 Distribution of earnings
6 z3 D0 u& H0 E" U8 z股利 Dividend & V* t! d! x' }; p* }- U! Y( ]
股利政策 Dividend policy
' J8 f2 S+ j" r: E宣布日 Date of declaration
& F' j, ^& v3 [( n7 A) q# d+ E2 o股权登记日 Date of record
# W; F+ a2 ^/ V+ f1 H9 P除息日 Ex-dividend date 6 _/ s. v `7 Y. D, S3 Z! Q4 D1 @
股利支付日 Date of payment 2 M3 \ z8 X( m( k* y
现金股利 Cash dividend ! n- K# V# J6 |+ q8 w ~% q; k
股票股利 Stock dividend
: C. z8 f2 M# {拨款 appropriation ! I/ [# ~. ]$ R- V
------------------------------------------------------------" s! {- Q; N$ u/ t
（11）财务报表
4 s4 [3 [* X# M- Q, a财务报表 Financial Statement 0 p1 V3 H& J `4 Z" v8 c
资产负债表 Balance Sheet
3 |+ j8 I/ U" k收益表 Income Statement / i2 H* k# A0 U" X% Z9 X
帐户式 Account form , S3 ~; h( }- O) y. {
报告式 Report form
3 x$ v4 ^" ~" ^. {9 ^编制（报表） Prepare
. B: B- b2 x& U" h工作底稿 Worksheet 3 Z: [% E# K3 E$ _
多步式 Multi-step ( q% p2 h- g: |$ r- k
单步式 Single-step 8 @8 f5 [% o: r
-----------------------------------------------------------
5 J/ z% f+ u- d }（12）财务状况变动表
, g3 q' }1 v8 D1 a) G7 M |* ~财务状况变动表中的现金基础 SCFP.Cash Basis
7 _' i; Q! s- U0 ]) v6 W" l$ g（现金流量表） % n* _6 W9 U: l8 s e
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - Z( h) i5 v, w# z
（资金来源与运用表） 0 b# s1 s& R1 a6 H4 e
营运资金 Working Capital
, U% W O* Q# N全部资源概念 All-resources concept - S, A1 c8 j* L" `4 i
直接交换业务 Direct exchanges " K; c6 S9 }1 t, ~% I A/ ~1 d; T
正常营业活动 Normal operating activities
( d# C, E# U3 r7 n6 z财务活动 Financing activities ; s, }' c, c. [8 q- ]
投资活动 Investing activities ) Y: p# h# k; |& C) D: K
-----------------------------------------------------------. M3 _! H% `" y" J* \/ [4 P. t
（13）财务报表分析 " |. E& l8 l( U2 }- V
财务报表分析 Analysis of financial statements
% d- R2 M8 r/ h6 R' P; w3 n比较财务报表 Comparative financial statements
& C" |$ n0 x0 U' O0 h% n0 g3 s( x5 Z趋势百分比 Trend percentage 1 [8 K- P* m/ q! G4 a
比率 Ratios & W2 j$ A T' u z' v2 F6 M8 k( t
普通股每股收益 Earnings per share of common stock * J) ]! J% c8 }
股利收益率 Dividend yield ratio 2 ?4 i& K5 S; D& @, {
价益比 Price-earnings ratio
P! F6 s8 `+ C% E9 `普通股每股帐面价值 Book value per share of common stock
. k1 x: a) f w3 t5 Z* G+ @资本报酬率 Return on investment 3 G1 E5 g T) @) F4 [
总资产报酬率 Return on total asset 1 \$ j3 E* W! Q$ M% z
债券收益率 Yield rate on bonds
/ e) y$ v9 {5 S, l l4 r4 R已获利息倍数 Number of times interest earned - w, M/ S1 r! U6 | T0 b
债券比率 Debt ratio
3 _# G# V! ?$ Y! K& c# B! ~% K优先股收益率 Yield rate on preferred stock
: `* s: o9 ^4 q2 O! u; `) E7 P营运资本 Working Capital 7 O1 B$ A) R8 y6 h$ B! ~
周转 Turnover
' u3 o' w( N6 q5 F存货周转率 Inventory turnover
, ^% b) c, {: z应收帐款周转率 Accounts receivable turnover ) S% T, P. M) v! L# I
流动比率 Current ratio
9 |8 W3 Y! h7 m9 E# x9 X) X$ M速动比率 Quick ratio
3 E" G7 _. P/ s4 b4 I, t酸性试验比率 Acid test ratio" j) g1 c7 I0 c* J0 c% O
------------------------------------------------------------ ! [) X2 [. t9 R7 }. \& o' M3 ]
2 Q* p5 E0 [ u" f1 e- w
（14）合并财务报表 # B0 {' B/ O1 C2 u, |$ |- i7 D' p6 H
合并财务报表 Consolidated financial statements
* [; G! `% @; i$ E' S: w吸收合并 Merger
. F) \) G5 g# Z- F9 @8 ]创立合并 Consolidation ' C1 _, d& Y; B: E q! \
控股公司 Parent company
6 I$ ?. Q3 n1 n1 x3 d+ E附属公司 Subsidiary company : {1 P, y( T" R/ W% h& ~
少数股权 Minority interest . h3 g- m. b# o8 q
权益联营合并 Pooling of interest : ?) d: g+ {9 P( U
购买合并 Combination by purchase
. a$ J4 A1 O3 I3 a- F权益法 Equity method 9 i1 s' n4 a' o$ t; n" }" Z
成本法 Cost method
) m* J# ]. I" G: s K' P- d
. k( B- x1 g7 V& ~& u& p: O+ v! i------------------------------------------------------------0 s5 {) h3 ?: R8 H
（15）物价变动中的会计计量
+ ~( H: {8 z" J物价变动之会计 Price-level changes accounting , d9 ^7 k# D3 E( K% G& S
一般物价水平会计 General price-level accounting
; W7 x1 j4 M u |3 ?0 t- R货币购买力会计 Purchasing-power accounting : _# |6 o; a- K# U5 D2 ]7 {
统一币值会计 Constant dollar accounting 5 C. @ O1 N& w( X: \
历史成本 Historical cost & l5 ?# g+ n" A( C) T
现行价值会计 Current value accounting
: N! ~8 I4 A5 O* B; L现行成本 Current cost 6 U3 E* z* s- w# U6 s+ K4 Y
重置成本 Replacement cost 6 @' T- O n# L3 d, \
物价指数 Price-level index
! y. @( J5 }( R4 w) Q国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) & Q8 \* |! l* i0 O2 B2 z
消费物价指数 Consumer price index (or CPI)
9 x2 t' A" ?1 t, C* U$ _批发物价指数 Wholesale price index
. C7 D g# h% A+ P& H货币性资产 Monetary assets " N, `& o9 }8 B% I b+ m+ h/ u, G; X
货币性负债 Monetary liabilities 1 T2 b' E. G3 k8 K E9 e; H* \) }1 r
货币购买力损益 Purchasing-power gains or losses 7 H1 b, `) r/ g) D/ h7 V
资产持有损益 Holding gains or losses . Q4 d$ P+ H3 Y% }
未实现的资产持有损益 Unrealized holding gains or losses 3 g, ^ m' M4 n) P5 J6 A
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
