 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
0 b$ B+ F1 J1 ?会计 accounting ' N4 {0 {; @" d/ g+ K
决策人 Decision Maker . m: g: d4 c( d7 a0 l
投资人 Investor ! u2 _$ r+ e1 Q& j
股东 Shareholder , Q: @( }3 l" }, w2 R6 J
债权人 Creditor
5 N$ h/ m1 Q/ J0 [4 x; U: n( k财务会计 Financial Accounting
& K0 i5 @* V. l _2 V管理会计 Management Accounting
! n' p+ F+ T& B0 X9 t2 K. `成本会计 Cost Accounting
; p3 r" |! L! z6 \私业会计 Private Accounting 8 D# r V' ]& e# Z- Q3 v
公众会计 Public Accounting + O2 A! Y# Z- E# M7 R: V0 c
注册会计师 CPA Certified Public Accountant
$ Y; C* o8 s. w: v+ M* M8 |国际会计准则委员会 IASC 0 A% i) J" D4 k0 H
美国注册会计师协会 AICPA
f# j; j$ B* q: }- Y财务会计准则委员会 FASB
6 u$ e4 A4 ?8 R: X O管理会计协会 IMA
3 { q, X, P2 Q( u. u r美国会计学会 AAA
" S; o3 r0 [( Z税务稽核署 IRS . V) c4 B4 \+ d8 Q' x5 {0 G# j/ H% z
独资企业 Proprietorship * U, F+ |+ d( L5 e' Z5 @, P1 L- l
合伙人企业 Partnership
5 t/ D9 p- V7 e+ @2 F9 k3 J公司 Corporation
7 x4 e, h- H1 q' e会计目标 Accounting Objectives ; y7 t* G2 t3 T* _" u. k
会计假设 Accounting Assumptions / i) l4 h5 O9 h9 U5 J7 H/ P
会计要素 Accounting Elements
1 k6 u5 l5 {1 m/ x6 t6 m& o: R会计原则 Accounting Principles
" V2 {0 k j+ a& f- { z会计实务过程 Accounting Procedures
; F( \3 ?8 Z; Z$ v, A& E财务报表 Financial Statements
! ^; O& Q( N) Y8 c3 p$ w: c财务分析Financial Analysis
B3 ?- O$ h4 h. E会计主体假设 Separate-entity Assumption
6 O' J9 j, ~1 G3 B& a4 {5 y货币计量假设 Unit-of-measure Assumption ( H! N+ [& W) Y* v
持续经营假设 Continuity(Going-concern) Assumption / ?: F3 ]3 {; O* f7 F
会计分期假设 Time-period Assumption 6 I- ~$ F9 P& J4 _6 T
资产 Asset
4 B* f* ~0 j: l* D8 ~; J4 {- ?) t, G负债 Liability ) S: W" a0 A: y3 O! j) l& `/ q
业主权益 Owner's Equity , z l" [: j) S( H
收入 Revenue
. W% d! R) {, ^: E/ X8 K- e: ~费用 Expense # T( p6 N& D7 \. {# e2 R- x: U: O
收益 Income # e; A% T4 R& u/ z
亏损 Loss 9 G1 z2 w2 A# ]0 E& Z7 r% S
历史成本原则 Cost Principle
6 C+ x" u ^& V2 {" `收入实现原则 Revenue Principle * w( q' b; q2 M5 R+ V0 s; o
配比原则 Matching Principle " V' X t$ P! P, \( T, W
全面披露原则 Full-disclosure (Reporting) Principle / S8 g( n0 A7 y, j
客观性原则 Objective Principle 3 [" j9 q1 J# Y! j& z
一致性原则 Consistent Principle $ n& Q3 `0 Z5 v
可比性原则 Comparability Principle 7 s0 _+ J' j: f0 m
重大性原则 Materiality Principle
2 ~( ?0 v) K+ c稳健性原则 Conservatism Principle
+ k9 ]5 R, b& c, J7 Y6 m: S7 h权责发生制 Accrual Basis
' Y4 a7 ~; _0 x/ {- M; _9 m) m现金收付制 Cash Basis
1 `) Y- D# R, e9 s4 A' Z5 I6 ]财务报告 Financial Report
7 Q- c2 `5 ]6 b( c* G' l, d. d流动资产 Current assets
; }4 [4 |& l5 K6 H B流动负债 Current Liabilities
6 K' G) K8 P0 ^7 ]. Z. U5 S长期负债 Long-term Liabilities
9 o. V4 X) R% ]. i( Z投入资本 Contributed Capital , R* P/ z6 Q. Y9 n! ]
留存收益 Retained Earning) I6 v$ m) z# J8 `6 z& Y2 {
3 E1 d+ ?: H% V: j$ A# B& b% S- S) C------------------------------------------------------------) X' e" h% @7 U9 p9 X# S" m
（2）会计循环
# @9 T1 a) u7 ?2 ~' n2 \会计循环 Accounting Procedure/Cycle
5 v# X9 O$ t( u' [! x会计信息系统 Accounting information System i' r2 b+ l) p9 ~( z2 \& w3 L
帐户 Ledger . b; Q8 B ~/ g) u8 s# k
会计科目 Account
$ c, s/ J. e! t0 R Z会计分录 Journal entry ; [2 h/ u6 w5 Y6 o( d
原始凭证 Source Document
" ]( L+ V& V2 v. {, v" [日记帐 Journal ! g& R4 Q" y1 V0 [; c! ]6 x& W+ Y
总分类帐 General Ledger
' \ x0 [5 |5 w/ y明细分类帐 Subsidiary Ledger + A1 q5 _; U9 q. X
试算平衡 Trial Balance 4 W: k. e h8 q. r5 `) _2 g
现金收款日记帐 Cash receipt journal
; x+ \7 ?2 u3 G. a现金付款日记帐 Cash disbursements journal + r; O0 s; P5 ^; m4 ?2 {) g! T
销售日记帐 Sales Journal 5 H! I2 M+ u6 Y4 S
购货日记帐 Purchase Journal * ?3 o2 Y" q; X: C8 c" T, j
普通日记帐 General Journal
' L- D" G' H6 c! W' ?4 a工作底稿 Worksheet 9 l: [/ c8 F) f `
调整分录 Adjusting entries
8 @( D7 S# G4 a( z' s结帐 Closing entries / i7 S* a* v. L4 f
- i9 [- _* E [, J2 l {
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! s6 [1 G! }: i（3）现金与应收帐款 & @3 \# O; X! g1 [4 D, w: t
现金 Cash
% A! S5 \! \$ n' ~1 x/ E7 u p$ D, c银行存款 Cash in bank
, u; f+ q) X* Q库存现金 Cash in hand $ ]; ^$ P0 i. [; q/ e& }5 K$ a2 I
流动资产 Current assets
{ V8 U3 Q2 r偿债基金 Sinking fund
+ d$ u* B! i- b8 A# }, D定额备用金 Imprest petty cash 3 T, [& e1 F" W# v% \1 d
支票 Check(cheque) ) l8 A$ O+ g9 b' C9 {7 `. H
银行对帐单 Bank statement 9 x1 K- A! R" g
银行存款调节表 Bank reconciliation statement ; h) o+ e+ z1 x" T, ^
在途存款 Outstanding deposit - s) X( q. i: P1 t, |6 Y1 d
在途支票 Outstanding check . a8 H+ t: U9 f* ^; l0 z" _. N
应付凭单 Vouchers payable " l* {6 U X% r1 X
应收帐款 Account receivable ; [5 H% L+ v' J9 w- x1 _
应收票据 Note receivable
# [% X4 h2 g: r3 C起运点交货价 F.O.B shipping point / l! L3 R- n5 H5 r; y9 P. [
目的地交货价 F.O.B destination point
3 N+ {* @( m9 k: z# r商业折扣 Trade discount * O! l) u! |6 m% {9 J7 }# G
现金折扣 Cash discount
: {. h" \& k, N& p销售退回及折让 Sales return and allowance - [2 J7 v$ U$ I A( f* g9 c
坏帐费用 Bad debt expense 6 @ C& ~; C( m' H% v) Z
备抵法 Allowance method
8 u9 u/ m* \) f备抵坏帐 Bad debt allowance
; j- {. Y* v- V# \6 N) z `损益表法 Income statement approach / H/ t5 \) z# y" b1 @' j; t" ?4 H" M
资产负债表法 Balance sheet approach
" {( D5 K6 p0 r0 d! N帐龄分析法 Aging analysis method ' M6 [2 P4 E! d3 z2 G( ~" r
直接冲销法 Direct write-off method / h7 U0 g2 @' ?7 i+ H% }
带息票据 Interest bearing note
4 A+ k V+ Y2 e8 u% _8 o不带息票据 Non-interest bearing note 4 m, ?! g! g) \) \7 i
出票人 Maker
! p/ e+ `4 h& O2 G* i7 a受款人 Payee % @- K7 L4 Q2 h6 |1 j1 z" Q7 ^
本金 Principal
# v; o4 A+ z3 N: T/ ~7 d- R利息率 Interest rate & X% ~, [# g. v9 O0 {9 c& _
到期日 Maturity date 5 m1 D) b) I n2 P& h
本票 Promissory note
8 V7 P8 J1 X* n8 P贴现 Discount
4 D2 m4 o4 }; |0 B# [% Q背书 Endorse . @* Y8 b1 V4 f* [6 v
拒付费 Protest fee
1 [+ b! Q$ s1 U7 o u" h
5 M0 G$ k) `$ j( c8 c$ [' Q------------------------------------------------------------
% V+ u8 {3 \: ^" W e（4）存货 % `; n: n2 O1 D
存货 Inventory 1 G; _/ T" D3 G6 h& N
商品存货 Merchandise inventory
: V3 D: j4 q+ T" q" s产成品存货 Finished goods inventory
) T/ @7 H7 \5 O* D) {( P( r" Z7 u在产品存货 Work in process inventory ( Y/ F8 C9 N6 S; H
原材料存货 Raw materials inventory
5 ^! S9 r, d! p6 r- m7 M j起运地离岸价格 F.O.B shipping point , z' _8 q- p: t* c" q) k4 u, f
目的地抵岸价格 F.O.B destination
8 ?* W9 }) r7 y% x寄销 Consignment
9 c8 ?6 e/ k5 q' E! P) L寄销人 Consignor
& {6 C7 k. \/ [) }2 F承销人 Consignee
$ z6 a' M; f" F/ L+ M" L* @* @定期盘存 Periodic inventory " |; z: G" P; k
永续盘存 Perpetual inventory
4 x+ ]# h* Y' o( ? T购货 Purchase
3 S) V# C1 C F7 ~; i8 L购货折让和折扣 Purchase allowance and discounts
7 a/ A/ |0 l4 |& R6 _8 r存货盈余或短缺 Inventory overages and shortages
7 B0 f: e) _! L* a4 e2 f分批认定法 Specific identification
7 t* Q; N8 m& v. c2 N8 U! U加权平均法 Weighted average
0 H6 D* o- O- ^6 H6 T先进先出法 First-in, first-out or FIFO
/ P; v$ Q0 X3 L. n! m后进先出法 Lost-in, first-out or LIFO 6 F# p8 S$ j( [* j& g, L* D
移动平均法 Moving average 6 |6 u1 J- H a9 A. Z3 P2 s' j( e
成本或市价孰低法 Lower of cost or market or LCM 8 c+ d; j0 i0 K% r: s0 d3 C; j3 W
市价 Market value & n, X0 g9 A0 M. M2 V6 J4 l/ C
重置成本 Replacement cost
, S! ~4 e( L& n7 Z; [0 I( k5 q可变现净值 Net realizable value
7 `' X+ Y$ }- [ `. v上限 Upper limit
" l/ N; C$ O9 U下限 Lower limit
- m/ t, M) {& X5 J毛利法 Gross margin method / m* J/ h" F7 K, X
零售价格法 Retail method * ? E( e; C2 E0 G
成本率 Cost ratio
) @# ? \7 U6 ~# X, M1 U
* `' d: w, D. Z% y3 o) }------------------------------------------------------------4 x" @0 D I, m
（5）长期投资 ! j2 l5 X- x0 Z! A
长期投资 Long-term investment % E% k5 U3 x1 v/ I, v
长期股票投资 Investment on stocks
3 ?+ J/ Z% t+ O+ Y" s长期债券投资 Investment on bonds + \. i- e) t2 a1 s
成本法 Cost method 2 C, ~! Y. b6 f8 [2 {
权益法 Equity method ( T- F5 h4 m; s( D |0 ?0 d
合并法 Consolidation method
; e) ^2 Y, i' y! f股利宣布日 Declaration date
: I* Y6 p8 M+ O7 \股权登记日 Date of record
# f4 w8 W- W# C M6 s, v( h除息日 Ex-dividend date
+ Y( g6 z& w$ a" t e* v. G付息日 Payment date
], X5 `4 U. F债券面值 Face value, Par value # I0 j. S2 b& L3 p
债券折价 Discount on bonds 9 p2 V' m! [" A' D1 ^
债券溢价 Premium on bonds
6 G0 {, X6 {6 ?票面利率 Contract interest rate, stated rate 0 k! r8 Q! |6 m3 `. y
市场利率 Market interest ratio, Effective rate
$ O5 [( W: B1 v普通股 Common Stock # e: v/ \8 x+ J- i
优先股 Preferred Stock ) B1 ?* N* E4 I. ^5 G- Q
现金股利 Cash dividends
% h+ l9 S; [! A' K- S股票股利 Stock dividends
) B+ m0 M9 Y3 L3 P, O清算股利 Liquidating dividends 7 ^7 |2 I2 c' X" P
到期日 Maturity date
( L3 ~$ P2 C+ c% J0 S' c/ q0 v7 `到期值 Maturity value
1 d5 T D) h y. z直线摊销法 Straight-Line method of amortization T; a1 u' H0 ]/ |
实际利息摊销法 Effective-interest method of amortization
1 }4 H1 q7 g- | Q+ U) ~: B d$ q" X
5 d" B& K9 Z9 M---------------------------------------------------------
, Z. d6 m* ]% N* p% p# S（6）固定资产
2 G& C( _9 J4 V固定资产 Plant assets or Fixed assets
) Y6 z& x- K- W$ r/ ?5 w原值 Original value $ h9 x# ~/ K1 R! t
预计使用年限 Expected useful life
3 T) G' W4 p4 v9 z! S预计残值 Estimated residual value 3 t9 d# T! _4 H! E
折旧费用 Depreciation expense & H7 Y" e( v; ]% e+ |: K
累计折旧 Accumulated depreciation
( f: s8 @7 e% v; w. k# _4 u5 D% F帐面价值 Carrying value ( H9 g& F X+ \8 y1 o
应提折旧成本 Depreciation cost ( Q0 Q; k9 h" X; P0 B
净值 Net value
9 S6 M0 [$ \+ a在建工程 Construction-in-process 3 T; U$ R/ j0 D4 n, o& z4 J
磨损 Wear and tear
( U5 g6 ?9 f0 U1 Z$ T过时 Obsolescence
+ C( q% \4 t5 s. c# P直线法 Straight-line method (SL)
% ]: H$ O5 F9 ~# D工作量法 Units-of-production method (UOP)
; ~; R. j2 W- ]# c& U/ ^- g加速折旧法 Accelerated depreciation method
8 q1 s1 V! ]/ e7 B双倍余额递减法 Double-declining balance method (DDB) 6 {7 B2 Z0 T6 a5 F3 A
年数总和法 Sum-of-the-years-digits method (SYD) . n! p7 k1 m z
以旧换新 Trade in . \. y$ U6 h% z g; T1 c8 ~
经营租赁 Operating lease
8 k7 u- k* h1 t- d融资租赁 Capital lease
1 p1 w( U" w) }. L$ R廉价购买权 Bargain purchase option (BPO)
% W! y1 t! u9 n. t9 d7 w9 Q资产负债表外筹资 Off-balance-sheet financing * W2 ?& D7 y/ u
最低租赁付款额 Minimum lease payments
3 k& r% x" j1 @8 I8 F& O* Z2 Y7 [--------------------------------------------------------( z* W& [3 a1 [5 k7 j# \) O
（7）无形资产 9 w1 F; e6 m7 P- u" y( N7 ^
无形资产 Intangible assets ' n$ z9 K* r9 ~, G, k8 P' x, Q, j
专利权 Patents / c0 t; a( l( g* Q1 n# ^
商标权 Trademarks, Trade names & g O6 K* `2 f) c# d0 F; v
著作权 Copyrights
8 w, _- [* p6 _* } ?+ q特许权或专营权 Franchises ! a8 w* p6 I, V+ } d' D
商誉 Goodwill + L- L5 \6 B0 X; o" O. w
开办费 Organization cost ' \: ^- J& q+ _1 k
租赁权 Leasehold
) k5 _2 e2 I$ P$ J8 O- ?摊销 Amortization 9 ]- c* N7 ^3 \) p. e" ?
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! g: A. L7 B% m（8）流动负债 - k, e0 z X' c/ @! v! |# _- \
负债 Liability ) t+ e$ e2 J( V+ b; b. T v7 ^
流动负债 Current liability ' ?# y( M$ q" ]- {& W
应付帐款 Account payable
3 W) o2 O, O( l9 Z9 J7 {5 a( ^5 P6 `应付票据 Notes payable
( n% B3 ^+ M& z) o- [贴现票据 Discount notes . j& v+ o, j. Y
长期负债一年内到期部分 Current maturities of long-term liabilities; K8 D4 j3 z& ^" z
应付股利 Dividends payable 6 f$ H* n$ X+ H' R# V% D k
预收收益 Prepayments by customers
% ^# m1 e0 N% X+ `# Y存入保证金 Refundable deposits
# E/ \$ d4 H2 ?* l, v- X# Z应付费用 Accrual expense b3 B3 F8 a& Y
增值税 value added tax
: G6 W' t5 j" C1 @营业税 Business tax
4 J G/ k0 v6 _. U( B应付所得税 Income tax payable
' ]5 ?& e9 [2 {" J" V" }9 ?应付奖金 Bonuses payable
# Z/ P7 q, E0 a0 i% a/ d, k产品质量担保负债 Estimated liabilities under product warranties ! `2 J& t4 L ]+ m0 @7 V7 |& T' x
赠品和兑换券 Premiums, coupons and trading stamps # C; M* }* o7 x
或有事项 Contingency
) M" V3 l3 J2 }7 g. w. ~或有负债 Contingent ! l9 @- C5 B5 E3 C1 N. L/ T0 r
或有损失 Loss contingencies $ s2 d) W, p& C, z. G
或有利得 Gain contingencies & C9 K6 L) C4 l& a
永久性差异 Permanent difference 7 S8 u* e3 h( y: ]
时间性差异 Timing difference ) | r$ e2 {' M' g9 W: S' I x$ V5 y
应付税款法 Taxes payable method " P! j& H: W3 j( }4 x% B8 Z) O
纳税影响会计法 Tax effect accounting method 5 }, h$ ]8 m9 c& @4 t3 n$ o& o
递延所得税负债法 Deferred income tax liability method
4 r T; Z0 A( {. a4 ]+ v0 w: ?+ q( e S1 r/ ?
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3 \+ M3 I0 y7 V& y" I（9）长期负债
5 L% Y% @9 v) F1 G# S长期负债 Long-term Liabilities
C% M! {0 e2 i7 \3 h8 T应付公司债券 Bonds payable
7 Y* F. M6 |; r* S' z+ K( F1 [4 F有担保品的公司债券 Secured Bonds
/ E& n, _) o% s+ B/ G+ L) z+ E8 y抵押公司债券 Mortgage Bonds
. {! q2 r8 Y, X' M4 @% m: Y) B保证公司债券 Guaranteed Bonds : S4 t3 l2 I3 r) j7 w7 K
信用公司债券 Debenture Bonds 0 N$ C7 Z) M' L0 G v- A5 [! `+ Q' Z
一次还本公司债券 Term Bonds
8 F- R( @9 l6 {2 W& d分期还本公司债券 Serial Bonds ) t3 {" ^: T6 Q* H `
可转换公司债券 Convertible Bonds 6 Q5 R2 w- L5 m
可赎回公司债券 Callable Bonds / b! `5 m3 A' u! r! p9 `* A4 D
可要求公司债券 Redeemable Bonds
/ L2 `6 \& Z% ]" [记名公司债券 Registered Bonds 4 C7 |$ X8 q$ F' g+ G! I1 h
无记名公司债券 Coupon Bonds 5 }. L0 l+ h4 p7 X* J
普通公司债券 Ordinary Bonds & L4 Z; A! Q# o% C
收益公司债券 Income Bonds 4 b! h( {3 q$ f9 P. ^
名义利率，票面利率 Nominal rate
4 }0 g5 L% H4 b% t/ L实际利率 Actual rate
2 Q0 Z0 v! }5 `% D$ ~) K9 }有效利率 Effective rate 0 q; T: A! y2 W0 l u1 B; A
溢价 Premium " P$ O. M3 W/ j; j8 h4 S! m, h5 M
折价 Discount b3 C1 K5 t5 U9 i
面值 Par value
/ I$ b/ a& F! T' M$ r( y o" \$ _直线法 Straight-line method ' I% Q- @ \2 p4 c' S4 G% ?5 \1 V' p
实际利率法 Effective interest method , j8 A, F0 E c t
到期直接偿付 Repayment at maturity
. d4 P5 P) p$ y9 b) j提前偿付 Repayment at advance 0 q7 ?9 |$ [( f% F2 Q
偿债基金 Sinking fund 1 F. h. O8 a0 g; N4 X
长期应付票据 Long-term notes payable 5 I% r$ y# u% B' C5 i
抵押借款 Mortgage loan) J/ q( b% V: A- p
--------------------------------------------------% B0 d9 ?2 s; d
（10）业主权益
/ c/ A: Y6 W/ }, T+ I( ~* t权益 Equity
: o. h9 a F, v业主权益 Owner's equity 0 O* B1 g& \+ a# x. w5 h$ f h
股东权益 Stockholder's equity
. {+ q+ B) i8 S投入资本 Contributed capital 1 {& J" X5 P1 L2 _! M6 k2 y
缴入资本 Paid-in capital
% o$ U1 E( I& ~( B9 K' J, o股本 Capital stock + | K `& O. @
资本公积 Capital surplus 2 o! Z; z" I& u' W4 M
留存收益 Retained earnings 5 z- T6 i% y, y2 M, H" ]0 F! C
核定股本 Authorized capital stock
5 e% ^/ B' o/ G* Y3 \6 N1 j实收资本 Issued capital stock
/ \# ]' T6 I- g0 ^) G发行在外股本 Outstanding capital stock
+ [, |* m3 o: u3 I# H库藏股 Treasury stock
b; ^+ ?5 J. c普通股 Common stock 2 s6 O! S4 k! M0 z
优先股 Preferred stock ! T4 G. E+ r1 t8 H" m) C. S8 S
累积优先股 Cumulative preferred stock
' G5 V0 L4 L! M' u2 y) \非累积优先股 Noncumulative preferred stock # G8 |$ q8 i y4 b( G6 ?/ c
完全参加优先股 Fully participating preferred stock
( @, @4 n/ V6 E9 f% \9 g' j部分参加优先股 Partially participating preferred stock ; {3 X, x2 I3 U
非部分参加优先股 Nonpartially participating preferred stock * ~3 d/ {6 y/ O* Z: w) p
现金发行 Issuance for cash 4 \; D& x# r/ \0 W
非现金发行 Issuance for noncash consideration
, B# m4 {/ R2 I" ?- F) S9 F股票的合并发行 Lump-sum sales of stock
; x& m2 |5 A* _; ]' t/ c' \发行成本 Issuance cost
9 Q3 b/ Y' | b成本法 Cost method
' W( t5 ]8 H" k面值法 Par value method 5 a+ N5 u8 k1 M) j3 s
捐赠资本 Donated capital
( b# E$ K: c) Y8 n. ]% f# w盈余分配 Distribution of earnings $ r" T' m7 J3 K/ x2 O1 J q
股利 Dividend
8 o" b* k! h& k- g股利政策 Dividend policy
6 K9 y0 Y( D5 i宣布日 Date of declaration ! E+ E8 C" l% o5 R, M1 Z( }
股权登记日 Date of record
) R+ u) y' k. F; ~& O5 g除息日 Ex-dividend date
. u: E2 |$ F+ [/ K9 K2 U2 x股利支付日 Date of payment
6 g5 o+ Q8 f' V4 ~' F# C" z, m现金股利 Cash dividend & {( R! ?; {" J; ?' {4 _" v/ T
股票股利 Stock dividend 1 ^9 Q4 i" L: r
拨款 appropriation l% i# C t$ M- C7 W5 R2 r, W
------------------------------------------------------------
5 p! r6 B& Z. E6 O. D, j0 i. |) w（11）财务报表 9 j# S3 }# {( S9 M
财务报表 Financial Statement
, D) G) y8 t7 ^资产负债表 Balance Sheet ; I9 @" P8 Y. N& W
收益表 Income Statement
% u, J3 N1 A/ c帐户式 Account form 4 f/ O2 W" ~2 k8 i( Q0 ?
报告式 Report form 2 ?: _2 U/ n: S1 C, v" x$ n1 N3 ^" J
编制（报表） Prepare
0 f. ~- } p, a6 U$ m& k9 V0 I工作底稿 Worksheet 7 }- O3 Q. a1 U' q9 q7 x
多步式 Multi-step ( F8 G: }# r: _" P" C9 H
单步式 Single-step - L' L9 A2 J/ W
-----------------------------------------------------------" k6 `: \" j+ l8 r- o; ?2 v# G0 ]
（12）财务状况变动表 5 {7 p! x; }: c" ?# L# @
财务状况变动表中的现金基础 SCFP.Cash Basis , c( @ g" C; T1 g
（现金流量表）
6 J$ Y R1 W( i* a, s O- {财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 7 N. Y" v* {7 m+ _+ P- |8 g! d) q1 }- F
（资金来源与运用表）
$ W- I; B. T$ P" W% ]营运资金 Working Capital
" O: n( C3 Y" Y6 E; D全部资源概念 All-resources concept " j2 U1 C a5 v; t# l* ~2 W: l/ k
直接交换业务 Direct exchanges u! z( ?% Y S
正常营业活动 Normal operating activities
! u1 X( ^3 b' r8 x, \: h& j1 Y4 Y财务活动 Financing activities ; O/ ]! ~4 u. \! [' f- g, N2 p) C
投资活动 Investing activities
) g0 y' d: E4 T- g! q* h7 z-----------------------------------------------------------; m2 V1 H$ S4 u
（13）财务报表分析 # n" n. t( S) j1 I$ R- B
财务报表分析 Analysis of financial statements
" Z* i* {2 U& q* N比较财务报表 Comparative financial statements
8 E9 v9 c/ }7 x趋势百分比 Trend percentage 2 o N- `# V( Y/ F3 P
比率 Ratios
6 y8 p5 b: A! @4 W6 U, r6 i普通股每股收益 Earnings per share of common stock / D0 ~' P( q% } f# [: p
股利收益率 Dividend yield ratio
! k# y6 m: `; u% E价益比 Price-earnings ratio 9 D% i% Y# _; B
普通股每股帐面价值 Book value per share of common stock
, _( X: R/ b, Q Q3 s资本报酬率 Return on investment
1 o$ g9 w, o; g总资产报酬率 Return on total asset 2 v7 b6 i1 T* y: |5 P/ ]: g
债券收益率 Yield rate on bonds 8 L5 W% }& @' s
已获利息倍数 Number of times interest earned 0 y' b) a* A6 N$ u, I8 ^$ @
债券比率 Debt ratio 8 X: r4 Z9 |9 h: h" q
优先股收益率 Yield rate on preferred stock " [: ^# Z6 @& r7 F2 u! m6 C
营运资本 Working Capital
/ ?+ E/ ]4 b9 ~! v& s# S! Y* q1 u周转 Turnover
6 Y! a% u1 Y/ S' _存货周转率 Inventory turnover ; C% Y8 Y# X) L: q+ Z
应收帐款周转率 Accounts receivable turnover ' b& ]; U* w2 j( U' N' _
流动比率 Current ratio * O( m7 H3 W. R0 N4 m# Z0 _, Z! M
速动比率 Quick ratio , A! }' W1 M7 E* u3 U
酸性试验比率 Acid test ratio$ ^+ _: y3 O& o' K
------------------------------------------------------------ ' K7 Z" l4 @5 f1 r1 _
) ]0 b. Y* I. d9 _
（14）合并财务报表
4 ] e6 `; e/ i/ v( [3 @( H: I! G# \合并财务报表 Consolidated financial statements 6 K W6 [% Z* ^) g: |! v) U# Q g
吸收合并 Merger
( d7 K) D7 d8 V0 G创立合并 Consolidation 9 G# H$ R7 ^! \
控股公司 Parent company * J, F% l6 Y. ^6 z9 X' i
附属公司 Subsidiary company
& @6 _" N7 z! z少数股权 Minority interest
i( L1 p1 H% D0 @权益联营合并 Pooling of interest / t+ T& ` \& }: J- q* z
购买合并 Combination by purchase
2 ?; n, E3 y* @& D2 t% X3 p权益法 Equity method
/ }5 r) P. l" b成本法 Cost method 2 S( ~5 [- q9 F# [1 {
' A: H) Q4 u. L- k% t' x- e& J' g------------------------------------------------------------
& g* _$ }+ _' M h: o5 h H（15）物价变动中的会计计量 a, x2 G* m; N! b* f& ~+ s% U
物价变动之会计 Price-level changes accounting % X# l% u k' `+ h0 ^' n
一般物价水平会计 General price-level accounting 6 _. G4 l/ Z& V( l
货币购买力会计 Purchasing-power accounting
( S- C' [" v9 e, B统一币值会计 Constant dollar accounting % I- C; [3 S0 v
历史成本 Historical cost
+ n: t& m* A+ V _* B现行价值会计 Current value accounting
9 ^' l0 v4 I# m) Z7 o, G现行成本 Current cost
: Z4 G' |: z \$ b重置成本 Replacement cost
5 I; ?3 ^ q+ A: t5 j2 j# B$ |7 O! q物价指数 Price-level index 7 S+ k) |& `8 P2 V W1 c6 I
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
/ W; d8 n F! @: c2 l: D1 o! F消费物价指数 Consumer price index (or CPI)
5 G- k$ N E' b批发物价指数 Wholesale price index
% E/ f- h% E, k货币性资产 Monetary assets
7 x# o6 x0 y3 i, T `货币性负债 Monetary liabilities 3 x2 I% L, \8 _0 A$ X
货币购买力损益 Purchasing-power gains or losses
( p2 X6 ?- J3 _ Y资产持有损益 Holding gains or losses
8 S- R* j: `/ e, A未实现的资产持有损益 Unrealized holding gains or losses
! Y- J3 X& n3 q6 b/ N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
