 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 % k0 Y6 S& z6 F' p7 H: K5 O
会计 accounting
/ [$ r! u6 I5 y) v7 b B$ E决策人 Decision Maker
* M2 I& T5 z$ a投资人 Investor 4 S; u+ L# Y# R" t. u
股东 Shareholder 7 M2 `+ i; `- E8 C: d
债权人 Creditor
" R( z7 K" z. y' F# q5 Q9 Q财务会计 Financial Accounting
6 b. K8 B q2 e1 n- K' h* {# ]/ x管理会计 Management Accounting ' y; J2 v0 `# k* p& k
成本会计 Cost Accounting
% u# u! l5 a4 S6 [7 ^2 l私业会计 Private Accounting 1 U" u/ B' U& i2 [* u/ w7 T# t
公众会计 Public Accounting $ a2 D3 j* ~+ d
注册会计师 CPA Certified Public Accountant
H' J2 w( B$ O6 T% W/ u0 U国际会计准则委员会 IASC " A I7 t% n' s( G
美国注册会计师协会 AICPA , I" l. c$ [8 C i* q" z/ d$ n5 U
财务会计准则委员会 FASB
6 ], E; T* K- a+ Z8 x6 ~. W6 e/ f管理会计协会 IMA2 p6 F4 k* M; {6 V+ h2 E( P1 B- x8 G
美国会计学会 AAA Q9 U5 R6 x$ \9 `
税务稽核署 IRS
9 n7 ?! K/ _% S- \9 w独资企业 Proprietorship ! x, a. ~0 S! P& i/ f
合伙人企业 Partnership ! i3 ~9 S# s+ {
公司 Corporation
9 I1 ?4 p8 f) }, L会计目标 Accounting Objectives 6 |1 r, E" d# F( s$ s( m
会计假设 Accounting Assumptions ' s$ h7 q0 [4 A2 _% [6 g! N5 `
会计要素 Accounting Elements - x+ u/ `: b, i7 o
会计原则 Accounting Principles + `5 ]# E$ _5 R L' d; E+ u5 ^
会计实务过程 Accounting Procedures
3 ?/ K% {3 {7 C0 z财务报表 Financial Statements
. i- `, ^1 C! u财务分析Financial Analysis , U1 l8 \# D! G2 _; d. l7 m
会计主体假设 Separate-entity Assumption / D% E5 ]3 ^6 Q
货币计量假设 Unit-of-measure Assumption
" ~7 w4 n7 B: C4 X: ~6 D- u0 ~$ C" c2 ^持续经营假设 Continuity(Going-concern) Assumption
( b. i9 T% |, g* |2 g# Q) Q. k会计分期假设 Time-period Assumption $ G+ b& B' K9 D/ ~
资产 Asset j' T% M! `6 D& z' B
负债 Liability
. K5 A# g8 C/ c9 T; Y& q0 v' D业主权益 Owner's Equity
! T9 q$ q8 U* \收入 Revenue ' Z: ?; W. a \, n
费用 Expense ; Q0 C- {" D0 V8 e1 J- j& F7 v. Q$ n
收益 Income
' `4 L& m3 U; a( [. @亏损 Loss
3 e0 M% P7 X) j% I历史成本原则 Cost Principle
# u; G7 J& m" L' [+ w- L9 P- d收入实现原则 Revenue Principle : s7 y1 ^( d1 I9 r* G5 p
配比原则 Matching Principle
+ ^* P8 ?6 a- \+ o0 ?% I) Z全面披露原则 Full-disclosure (Reporting) Principle
' x6 ~+ T E/ t客观性原则 Objective Principle . l8 s! \- ^5 X& |2 A3 b/ n
一致性原则 Consistent Principle
! U' D# e7 I/ z) l可比性原则 Comparability Principle 7 ?' N. a5 w9 k' _9 V0 N9 V
重大性原则 Materiality Principle- Z/ E0 d) q) y, F. ~
稳健性原则 Conservatism Principle 8 w) n$ J8 R/ m i) M& ~5 B
权责发生制 Accrual Basis 3 O7 H8 {" L% L. e$ Q# }
现金收付制 Cash Basis : y5 k M9 o# A0 U4 m1 R8 v
财务报告 Financial Report : ]$ q# t5 Y' s. _* B! s
流动资产 Current assets # T0 r5 C1 A4 \* D& }
流动负债 Current Liabilities $ {1 {4 `8 _7 w! p7 t
长期负债 Long-term Liabilities
# \+ a6 j$ x# N投入资本 Contributed Capital % S! q+ _/ L" U V8 w; D
留存收益 Retained Earning2 a; t4 v- ?4 L4 n4 R% a
/ V; A a+ [$ l5 ?0 ?, Y. M
------------------------------------------------------------& m5 x/ J- v/ ~. F0 K& @/ M
（2）会计循环
7 } x& d' Z/ E( M# V8 I1 D会计循环 Accounting Procedure/Cycle % J' X7 c6 G. r/ H0 Z9 J
会计信息系统 Accounting information System ; C* t! o& T# g: G& m
帐户 Ledger * T1 f9 p! A9 B% }. K
会计科目 Account
' J3 T+ V! h3 N7 R0 r会计分录 Journal entry
6 [ I1 }. T: Y7 e原始凭证 Source Document
9 V8 E: W8 U d, `4 E* H日记帐 Journal 0 ]* }& n1 S( T% a$ D0 w
总分类帐 General Ledger 8 v. j6 A" S! w: C% f( I
明细分类帐 Subsidiary Ledger 1 [3 W9 ?; @# B3 w, Y6 G" n
试算平衡 Trial Balance
9 K) W) E0 M6 ^2 j) P现金收款日记帐 Cash receipt journal
8 m# A. J b* V& V" ^) ]现金付款日记帐 Cash disbursements journal
' N8 _) c9 C/ v- m销售日记帐 Sales Journal $ q2 R# H! P. L0 m
购货日记帐 Purchase Journal
2 R% K: @" M, G6 e普通日记帐 General Journal
2 N8 v6 G4 |, z$ X" _2 r4 Y7 H工作底稿 Worksheet
# b4 e4 _$ C( e调整分录 Adjusting entries
) q9 }' U: Y& Q0 \! z结帐 Closing entries 7 C) m+ ?, P9 g' {# O- ?+ G
" n' d p# W' ^8 z1 L----------------------------------------------------------8 ~( ]% Q# a4 H& a% @
（3）现金与应收帐款
/ }: Q$ w' Z0 }0 x) Y3 j& d现金 Cash ! Z4 s# m1 u D" w: t
银行存款 Cash in bank
, l, b7 I6 ^" W5 C库存现金 Cash in hand # v) S3 ]' V. M$ C
流动资产 Current assets
/ [/ d5 k Y# o# p+ J9 K6 Z6 B, v偿债基金 Sinking fund * U9 V, N. j# o Q' c
定额备用金 Imprest petty cash
& V4 Q* L' G: F; T6 j支票 Check(cheque)
: ?: c9 p' y& `# u1 E3 R& |: F银行对帐单 Bank statement z2 n) U, ^! o) ?) k, {
银行存款调节表 Bank reconciliation statement
4 j+ B' N$ H9 A( z7 L在途存款 Outstanding deposit 7 ]0 Q9 k" F2 k$ S* _
在途支票 Outstanding check 0 Z& [# V) g. M) o
应付凭单 Vouchers payable
5 @ _# s+ S' [4 t" t7 ^+ o应收帐款 Account receivable
3 N7 k; C7 M4 S应收票据 Note receivable
! M! A% b5 ]( u* V$ ~& j7 g起运点交货价 F.O.B shipping point 7 b0 r3 k2 y9 V& C; C7 c" c/ a& e
目的地交货价 F.O.B destination point
- t. Y9 M4 g0 m, Q0 A: F+ f商业折扣 Trade discount
9 r! G9 o8 D& s$ _: y; F现金折扣 Cash discount
6 x& P% i2 S6 E销售退回及折让 Sales return and allowance
! h0 N9 C% @9 F3 v; I& \坏帐费用 Bad debt expense ' Z; q" T/ o; M1 i' x
备抵法 Allowance method
7 ^5 D( m4 y' D) c# E6 ?备抵坏帐 Bad debt allowance 8 E8 U. E4 x9 o4 l; y5 `
损益表法 Income statement approach
) @3 c7 @& ~) i/ x* H# M7 O资产负债表法 Balance sheet approach , s# i) B$ @' s" b. t! H& f# Z! U
帐龄分析法 Aging analysis method & d0 \$ L+ `( A; d
直接冲销法 Direct write-off method 0 h" b6 q0 S* i' X# @: p
带息票据 Interest bearing note
* ^8 m& K& @$ K3 b不带息票据 Non-interest bearing note
5 L% S5 `; E* ~6 K+ n. E出票人 Maker
5 u- U. \* x( L" J: O8 x受款人 Payee & W& ~# Z: r3 X- h0 R9 k% H
本金 Principal 9 @( j+ m) j" Z+ A0 D
利息率 Interest rate
" s& o; A/ Q* m- I1 Y& p$ k到期日 Maturity date B! }' m+ i7 l, i, T
本票 Promissory note
0 X0 Y' ~/ o6 A% V贴现 Discount
: a+ _+ B' Q% u" ]! u. M) Q背书 Endorse 3 ^7 G8 [2 V* X* z
拒付费 Protest fee
5 n" V) P/ ], s8 x k
; U+ a* J& v7 ~& B- E------------------------------------------------------------' g9 ?" P9 O0 M& [+ g
（4）存货
( E6 G' y2 V: ?6 c$ P7 m存货 Inventory
- B, X3 K7 d' p商品存货 Merchandise inventory ) x h9 C C% S+ ~$ Q7 o
产成品存货 Finished goods inventory
8 |4 p" A, I' q5 V+ O! [! J" Z- x在产品存货 Work in process inventory
4 |2 J5 K: B' r B6 L原材料存货 Raw materials inventory
* i" I3 ^) N# r G, ~起运地离岸价格 F.O.B shipping point
, G7 v# ]: T5 W" t- e7 s" K8 L* F目的地抵岸价格 F.O.B destination 2 @: t! J U* ~: F
寄销 Consignment
: D6 Y# q0 U* _" C6 A8 T) [' M5 Q. Y寄销人 Consignor
$ ^! G5 V4 G( Z( |% ~1 p5 p3 _承销人 Consignee ) ^; ^$ L1 S! p" o1 @* w
定期盘存 Periodic inventory 3 ?! U# O, f, ]% |) b
永续盘存 Perpetual inventory
5 k6 s5 E8 g8 v" b( C1 @ O( D购货 Purchase
- {" S! C( |0 l8 D& \4 E) Z7 X: l购货折让和折扣 Purchase allowance and discounts
4 t% y g) S+ {- T存货盈余或短缺 Inventory overages and shortages
- f4 r3 n) [, N% R分批认定法 Specific identification ) T+ y0 A: G, e3 h# b6 K( D
加权平均法 Weighted average
0 A) g2 A# a# R' B" a$ n先进先出法 First-in, first-out or FIFO
( i m, K$ B& [' K' X4 K( }后进先出法 Lost-in, first-out or LIFO
. S( E A1 B" F$ B3 A$ L3 }移动平均法 Moving average % C, q7 o$ n9 S- b! [1 R' B1 J% Z
成本或市价孰低法 Lower of cost or market or LCM 8 }7 o& o$ ^" e8 Z
市价 Market value ; l: H6 H& @% r( ^
重置成本 Replacement cost
! W$ K. n5 k7 c+ n# S可变现净值 Net realizable value 5 J, S$ b6 x- I9 q: |( |+ J7 X$ e
上限 Upper limit 0 `$ G d, H" x
下限 Lower limit
, Y: p$ A9 ?4 u5 e* }7 Y# {2 w毛利法 Gross margin method 7 i( d7 Q2 v- {6 c! h( O7 B8 }0 |
零售价格法 Retail method
$ S5 \- F1 X& d0 W5 [" I: z+ M3 J成本率 Cost ratio
- a/ W' k# q2 ]8 f
8 }2 D9 E* h! g$ [! }- G5 C------------------------------------------------------------
# b% ~) z+ z; k+ z; T1 k（5）长期投资
7 Q( |7 l3 r) i G5 y长期投资 Long-term investment
" Q3 Y \7 b. ^+ Q( d长期股票投资 Investment on stocks
7 x% K' K& }( m$ F v, q长期债券投资 Investment on bonds " ]! E% l* E/ T4 m+ f
成本法 Cost method
* ~0 I9 e! _0 S! e, W权益法 Equity method 2 A% f( B$ `' B2 ~
合并法 Consolidation method & x- A: P8 q3 q& K! O' ?8 i
股利宣布日 Declaration date # |; B* `+ ]& C8 W
股权登记日 Date of record
& `# s% O/ }7 ]除息日 Ex-dividend date
0 N/ z: i. [( h: O, n付息日 Payment date
! Q7 u$ T1 ]% `1 k3 L/ @ b债券面值 Face value, Par value ) b9 e* }( x* F0 ?, ?' q% q
债券折价 Discount on bonds
# [( n2 Z" P7 y/ l2 @( s债券溢价 Premium on bonds 9 Y" D7 o8 |# x* G
票面利率 Contract interest rate, stated rate 8 n% R4 y8 |+ X/ o; L1 r
市场利率 Market interest ratio, Effective rate ; E* D2 B! Y) q& ?9 a! X
普通股 Common Stock % w' O+ H5 k4 L1 w+ ~* L
优先股 Preferred Stock " C/ C# \& l. r7 _+ U
现金股利 Cash dividends ! q- @, t- x4 m& t& _0 u% A5 F3 G
股票股利 Stock dividends 8 [- c) t% a; I8 a1 S( j
清算股利 Liquidating dividends
- B1 ?% w; o9 m( S) A+ }1 c到期日 Maturity date ' F* J z" N g" f% p
到期值 Maturity value & I% t% ^6 a* ?% |' v
直线摊销法 Straight-Line method of amortization 5 A& V1 I- G: g, i
实际利息摊销法 Effective-interest method of amortization6 \$ \- z; N l; S% {3 C
0 Z5 ^3 u) p& y! V8 q- @---------------------------------------------------------
" m. ?- ~. Z9 i) w) ^8 S9 U（6）固定资产
/ \$ u: `, q& g$ `固定资产 Plant assets or Fixed assets
0 K, ^( H- ]. u+ P* x2 G原值 Original value
# T3 H3 W+ \9 M- n; m预计使用年限 Expected useful life ! g$ h' S" O7 H- ]9 ^+ k2 g* c
预计残值 Estimated residual value , F2 H: N/ M) X3 G! `: V
折旧费用 Depreciation expense
8 n6 j. \+ C9 {3 G; E5 [9 w# k累计折旧 Accumulated depreciation
) W& G# Y( Q j% \! P帐面价值 Carrying value
& S9 G* H/ }( F: K4 \+ _应提折旧成本 Depreciation cost
$ H$ b3 h' T3 i. ~净值 Net value * _6 Q& \( f8 t1 N
在建工程 Construction-in-process
) m3 c1 O, d: a7 T0 j& G, ]磨损 Wear and tear
2 l: O+ T0 ]$ U$ Q3 F0 L7 U过时 Obsolescence 8 g8 j" G: x4 K1 ~
直线法 Straight-line method (SL) 2 Z1 ~1 o- h1 G( S4 P
工作量法 Units-of-production method (UOP)
' w5 o$ X6 z/ L3 f加速折旧法 Accelerated depreciation method ! V% M% s: R. T# B. f: I
双倍余额递减法 Double-declining balance method (DDB) . a2 _8 @8 v4 g0 l
年数总和法 Sum-of-the-years-digits method (SYD) ( {9 y: m: f) o2 W/ F) J
以旧换新 Trade in ' R1 B* ?) ~, G* Y) d; Z1 j
经营租赁 Operating lease 7 D t1 v* u7 e- c1 e& |- f
融资租赁 Capital lease # i. ]+ t C* A- O: y7 R
廉价购买权 Bargain purchase option (BPO)
+ f0 z, W3 C1 |8 Z @% U资产负债表外筹资 Off-balance-sheet financing
5 H+ L8 h: U. n, G最低租赁付款额 Minimum lease payments
1 A: g( P7 }8 S2 |--------------------------------------------------------
) A; G- ?3 C4 u6 `（7）无形资产 ( m* L6 j; V4 ]( r
无形资产 Intangible assets . M ]+ ?) u8 W, j: v9 \
专利权 Patents
' b: k2 q' d, P4 C商标权 Trademarks, Trade names
" W- e% n4 _# X6 a4 L著作权 Copyrights
- ?& N- p: }# f9 |) J特许权或专营权 Franchises
& v# B1 g( i$ a' \商誉 Goodwill
X" X3 t8 p. B) `, r开办费 Organization cost
& N4 K$ |$ W f2 N5 O) M* ~0 l; ~租赁权 Leasehold
8 ]1 H* k0 V5 ]0 H( T摊销 Amortization
: ~/ ^& t$ {. [2 G' I5 Z% I% V; R--------------------------------------------------------. T5 B/ I/ U: T0 a1 Z L4 [
（8）流动负债
/ u% h9 n; j; z7 G! g负债 Liability
: T# {6 _& B- \1 t: @流动负债 Current liability
! A; E* R) F! m$ _7 [应付帐款 Account payable - f8 Q* H, W) {) W7 \ ?
应付票据 Notes payable ; n+ }6 j( X4 Y( Z, L
贴现票据 Discount notes
" f4 P4 i; C! x/ _3 W4 {7 T) Y6 ]7 d长期负债一年内到期部分 Current maturities of long-term liabilities
8 ?. X# _9 c8 d5 O( g% |& `应付股利 Dividends payable
7 ~# n4 n/ _+ A. r5 n. R预收收益 Prepayments by customers
8 ]6 C, Z! A p存入保证金 Refundable deposits 6 S* ]; M* I# Y; q0 e
应付费用 Accrual expense
/ j- \7 _- |( t- s8 l5 O9 x6 R增值税 value added tax ; ] ?1 T5 C6 u1 @$ r, Z
营业税 Business tax + A r0 @! \+ A) e# e' a$ E# p
应付所得税 Income tax payable
v! n8 E- k& N3 `' g! U' E应付奖金 Bonuses payable 6 W P* @0 k7 x2 ]$ y/ N2 M; p; G
产品质量担保负债 Estimated liabilities under product warranties
% V7 W t6 b% Y6 b8 s8 a赠品和兑换券 Premiums, coupons and trading stamps
' ]5 S5 @! y% [& ]' S. ]) j或有事项 Contingency % ^) k& g: B& R6 l# \ {9 @
或有负债 Contingent
* _4 r3 g3 G. c5 ~: B5 d或有损失 Loss contingencies ) V; N4 h5 c( ~- A+ R) J) f- \, s w
或有利得 Gain contingencies / m- z! y& t% j* @* `. n
永久性差异 Permanent difference
* \% Y- _" e0 w" l9 b ~时间性差异 Timing difference
& G$ S5 J$ `( n8 K应付税款法 Taxes payable method 6 c* F# d N# a* d7 Y
纳税影响会计法 Tax effect accounting method 0 w- X" R O6 e$ o, C6 u6 u' G
递延所得税负债法 Deferred income tax liability method " W$ K" o" |+ O; p
) w1 `1 [0 W/ F! s6 b------------------------------------------------------------* [) c( Y( f% o* w5 i5 Y2 W
（9）长期负债
2 D/ N h( Q( r长期负债 Long-term Liabilities
- x+ Y3 e2 ], C. P& i) M" s$ q应付公司债券 Bonds payable 4 i$ v# o0 e6 O! X; e; B
有担保品的公司债券 Secured Bonds 0 \: U% w/ [9 F0 @+ L) T/ a, x# _
抵押公司债券 Mortgage Bonds
7 E0 j0 `6 N& N9 E: R% [5 `保证公司债券 Guaranteed Bonds ) W4 j- x Y) c
信用公司债券 Debenture Bonds
% _0 R: G, R) p n6 y6 R6 ~/ h# U* L一次还本公司债券 Term Bonds 0 ^: W# J! K& h1 D
分期还本公司债券 Serial Bonds
. F. e3 H3 M6 @8 d( @可转换公司债券 Convertible Bonds 8 I# K/ D r) A2 u, F
可赎回公司债券 Callable Bonds
r7 Z, M F0 z. s$ \& E, k可要求公司债券 Redeemable Bonds
, M# S7 K- n) {$ _: H( ?1 d记名公司债券 Registered Bonds
& y4 `' k9 a0 M无记名公司债券 Coupon Bonds 9 r: A8 l/ p6 f6 X' y2 K8 C' N
普通公司债券 Ordinary Bonds . c9 P/ T4 g( e, F7 t; `9 L
收益公司债券 Income Bonds % w% |! |/ U- [
名义利率，票面利率 Nominal rate 1 Z4 N, D Y, X* R1 \% k
实际利率 Actual rate
. t/ U- l; a: v1 ^6 e7 y! H0 ]) L% w有效利率 Effective rate # H9 s0 D9 u& a9 @% O3 P
溢价 Premium & o5 N$ E9 x( }' o4 R
折价 Discount 5 o" V' _; y5 ]% P! F% j# Q
面值 Par value # ^) c* I, e2 v- c7 Q5 s
直线法 Straight-line method ) P: @% [2 O9 r7 g
实际利率法 Effective interest method
. R1 G" X& G9 l+ t6 k到期直接偿付 Repayment at maturity % |7 ^' y5 Q) C& R4 Y+ c2 ^
提前偿付 Repayment at advance 4 e" M' X: R" x' z, a* m, d
偿债基金 Sinking fund
2 o e) V( R9 y9 X8 R长期应付票据 Long-term notes payable
; s! E; y% g6 T抵押借款 Mortgage loan
& A! w& J- g6 ]+ U, k1 x0 n--------------------------------------------------
- g/ A1 u3 G" L% O/ X& T3 F4 r* H) @# x（10）业主权益
2 q% V4 V/ z$ b2 v, O. A5 B权益 Equity
. w* {# \( C- t! j业主权益 Owner's equity
. d3 ?/ p$ s+ X& \6 S( O股东权益 Stockholder's equity
6 U. W! K4 O/ i- I) m投入资本 Contributed capital
) n8 Y+ g3 h0 f* I( E; b缴入资本 Paid-in capital
9 q7 K j/ g2 Z4 j/ [1 b股本 Capital stock + T, M6 [0 [6 W; W& R
资本公积 Capital surplus
* ~8 B& F9 C7 Z: U" T1 g留存收益 Retained earnings
, r8 p1 b- \9 a% a5 B核定股本 Authorized capital stock $ P# t, ]# ?# ~* j' N d. X4 O
实收资本 Issued capital stock 9 h1 t, r. m2 Z3 d ^
发行在外股本 Outstanding capital stock
+ ^& R9 r' k7 c+ ]7 F库藏股 Treasury stock
6 @$ f. }; a) E D) x! ?普通股 Common stock * s, V; ~- i' @% \+ d5 A
优先股 Preferred stock
4 j) J7 n* Y0 r% U7 M8 T累积优先股 Cumulative preferred stock ' u2 A- }1 m0 R& r" _
非累积优先股 Noncumulative preferred stock . j1 X6 w4 @6 l" B
完全参加优先股 Fully participating preferred stock - W" f. m6 G2 `
部分参加优先股 Partially participating preferred stock ( x5 D( |- O7 `
非部分参加优先股 Nonpartially participating preferred stock 2 A/ ^3 M6 v3 T$ h! W# d
现金发行 Issuance for cash
h0 G0 z9 y5 o+ Z非现金发行 Issuance for noncash consideration
- Z, Z4 E5 ~& S' A- `# E股票的合并发行 Lump-sum sales of stock & b. E% X/ `" V8 [) X& Y
发行成本 Issuance cost [' D% K3 i1 d6 C) m, @+ o4 w
成本法 Cost method
0 u, L) g5 S0 O) g, [8 g面值法 Par value method
) K3 V% R' ~. a捐赠资本 Donated capital
! d# I$ F7 E4 H% f* q; W盈余分配 Distribution of earnings
/ F4 O! F, q; c6 C股利 Dividend & L' ^$ v& ? W
股利政策 Dividend policy 1 ~ o i% ~1 l; x. H! h; ?5 o
宣布日 Date of declaration
; I8 ]5 ^ h0 x3 b7 U股权登记日 Date of record
$ C$ z9 u& z1 C$ T. C除息日 Ex-dividend date 9 A2 t$ V" K R# R- l" W8 J [3 d
股利支付日 Date of payment 0 H) c* {1 Z% U- D2 ^
现金股利 Cash dividend
6 e2 P: ~/ ~3 N股票股利 Stock dividend ! ]$ k2 j% t, R$ x3 I& q8 _
拨款 appropriation
/ y# k5 S! G0 |4 d/ p9 d------------------------------------------------------------
0 u8 t3 b5 P2 ^- t# h% A$ j0 ~（11）财务报表 # G) C7 a8 J' m2 ?, G$ @$ ~4 i
财务报表 Financial Statement + Y: i8 A' i9 s9 b" ^; D
资产负债表 Balance Sheet
$ l g1 `$ F2 n/ B收益表 Income Statement
) n8 ?) k# O& J0 |" T& T帐户式 Account form
! |, b- t' V$ b' f/ y% S3 f; J8 I报告式 Report form ) d9 K( S N, t( }: H. P
编制（报表） Prepare
. ^ h* a2 r# W工作底稿 Worksheet
2 R9 S5 V* ^9 c; N" C" ]2 d: M" [多步式 Multi-step - b5 A) Y8 t- k: L
单步式 Single-step
$ ?8 W+ U2 h6 A w0 G-----------------------------------------------------------
6 E( ]1 ?2 b; G( Z4 i7 O（12）财务状况变动表 1 ^. [ H4 j* b& |' b0 O% U# V- W" |
财务状况变动表中的现金基础 SCFP.Cash Basis + _" k: z* F+ W9 [5 L$ U! m0 L
（现金流量表） $ Q3 t5 p! W0 d% v( n; M( O6 s
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis $ u N& P2 j3 D& s
（资金来源与运用表）
! W2 T6 C+ D; e9 N4 e6 B营运资金 Working Capital + {2 E; h2 s, m5 J$ }1 m$ w
全部资源概念 All-resources concept 9 e/ } l3 z" x [& r! e
直接交换业务 Direct exchanges
+ Q1 B; O0 t. e4 U$ W( }正常营业活动 Normal operating activities
. r, a8 O, u6 l财务活动 Financing activities B3 ^& A/ T1 f, h: z; y
投资活动 Investing activities
5 y( U1 i! Q' p N, ~0 S-----------------------------------------------------------
: m( V/ x7 T6 f（13）财务报表分析
, u; j% V+ f, q2 G( d/ i, m财务报表分析 Analysis of financial statements ' F( t! }6 f) `: ]: Q
比较财务报表 Comparative financial statements ( Y/ p2 o* n" m$ n: t5 a, x& @
趋势百分比 Trend percentage 6 l) l q/ i+ U$ `
比率 Ratios
0 h7 Y# K: l6 A' H普通股每股收益 Earnings per share of common stock 6 E4 J4 a( |& _* h
股利收益率 Dividend yield ratio 0 j# D" V9 }# }* b, y% H
价益比 Price-earnings ratio t+ `8 ~! ^! F, O# J i
普通股每股帐面价值 Book value per share of common stock
4 b% w4 Y/ q* t8 @/ J+ A7 S资本报酬率 Return on investment ! T* j9 [9 d) T+ ?: v. m; k
总资产报酬率 Return on total asset
' r7 ~7 A; V( s6 z+ m# X$ H债券收益率 Yield rate on bonds
1 R# P. m2 y% g5 ^5 T! d4 w已获利息倍数 Number of times interest earned
: l0 L( y( N" t& D# W) J债券比率 Debt ratio % H# o( J4 l& L! L' u, L
优先股收益率 Yield rate on preferred stock
: y. a6 q# k, p8 P0 t2 i# B& U营运资本 Working Capital
; j; j, E3 K. v* M& c周转 Turnover ( ^1 _" \# t4 t- O/ g
存货周转率 Inventory turnover . ?* Y- D+ B( \/ M
应收帐款周转率 Accounts receivable turnover
S: c# W* r' J% {" P4 ]流动比率 Current ratio ) X" ^$ }; q Q* e; w2 _6 j# N, ^
速动比率 Quick ratio ( N$ }) ~9 u) T3 |3 S
酸性试验比率 Acid test ratio
F# A9 z& d, _. Q7 ` V------------------------------------------------------------ $ V ~6 h: |5 V6 m' \) z% J- G
1 h8 K# A; G7 Q5 S$ z. F1 d（14）合并财务报表 7 p5 B8 V. L* o) C' C, f
合并财务报表 Consolidated financial statements
) Z9 e3 F: w: A: J# f吸收合并 Merger 5 S1 ]/ M! i; i2 C, M
创立合并 Consolidation
( R7 J5 x4 {6 ^8 E+ a6 A& o控股公司 Parent company & ?* q; P }6 M5 b0 |- |
附属公司 Subsidiary company
# n$ o/ i) P) R0 [8 x! W) u1 m少数股权 Minority interest ( Y7 u; w: b6 |% M3 X; k; m* V
权益联营合并 Pooling of interest " S& {, \+ G/ m1 c4 b0 ]
购买合并 Combination by purchase
' P% }9 k7 H& O0 q/ i权益法 Equity method 6 x" J6 I1 n/ s; R4 \
成本法 Cost method & c3 {2 H8 Y n: k8 s' i
2 M* D* W- B: `/ X& j------------------------------------------------------------( n0 q6 }9 f: |6 Y0 V
（15）物价变动中的会计计量
6 e- @5 Z6 n) ~* P0 x. E. i9 Y物价变动之会计 Price-level changes accounting 7 o3 T. e/ n5 S* r
一般物价水平会计 General price-level accounting * B) p3 }' _* I/ B" B
货币购买力会计 Purchasing-power accounting
' G* B, Z/ C4 @, Q+ v+ ?. K) R7 v统一币值会计 Constant dollar accounting
4 N! m* I( O. T8 o历史成本 Historical cost ; A: R! v" G7 q. a- V: q
现行价值会计 Current value accounting : R- ]% M! B7 ?, A+ K8 @
现行成本 Current cost
0 p6 x7 l: R. E! R# {+ Q9 y重置成本 Replacement cost ( b& n% J( f; A* B! V
物价指数 Price-level index / g5 _ ?5 {% y" O- x. ?: o! q
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
: m- }9 L' ?8 q# p6 o% Y1 h消费物价指数 Consumer price index (or CPI) 0 |; z$ y7 r- `% w2 }' G8 L
批发物价指数 Wholesale price index
1 U* e: m% F$ S4 Z1 V0 G) F$ H货币性资产 Monetary assets
( r8 l, `; @) Y% \5 P) l货币性负债 Monetary liabilities
. h' H, J# h( C" G* L& c货币购买力损益 Purchasing-power gains or losses * x' L7 h( l$ H) {3 m( m
资产持有损益 Holding gains or losses
# ^2 ]$ {4 @0 U6 Y* G: ]$ L未实现的资产持有损益 Unrealized holding gains or losses ' c$ c5 m6 |) s
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
