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（1）会计与会计理论 8 X, r- [9 Z- @7 t2 K+ M1 F J {
会计 accounting 8 B. F* Q( T7 H
决策人 Decision Maker
0 l+ V5 e9 n6 v; y投资人 Investor % K7 z2 m% `) [! L! ]' B
股东 Shareholder
3 |( o) m! c3 F$ b* t: O& X9 s债权人 Creditor
$ f! {' G8 q1 m$ g6 B+ a财务会计 Financial Accounting - w4 G& C; g @/ d$ ?
管理会计 Management Accounting
1 p6 d; n2 X2 C% r$ ]6 ~! S0 I成本会计 Cost Accounting
( Z |; T2 Z: D私业会计 Private Accounting
1 U, q& [% T* u& `( b; U8 M公众会计 Public Accounting . {! s* u; H: X! @' F
注册会计师 CPA Certified Public Accountant / P- V! q; }$ A' O
国际会计准则委员会 IASC
@- N6 @% B5 X5 |7 B美国注册会计师协会 AICPA 9 V; T0 Z8 x, G0 e" F
财务会计准则委员会 FASB 5 [1 f4 {+ |& j+ V; l
管理会计协会 IMA' K, ~) z, Y" O% Z8 [
美国会计学会 AAA # B$ D6 s4 Y" h7 T" Q& O
税务稽核署 IRS
0 F- ]$ K" n# P, {独资企业 Proprietorship
) k4 Y2 n6 c }合伙人企业 Partnership 2 c5 I$ D0 ~5 J# U7 | C
公司 Corporation : z" f8 r* B$ Q3 J& V! s
会计目标 Accounting Objectives
7 X1 z4 b3 Y: i. K- T# Q会计假设 Accounting Assumptions 1 Z) {- ~4 W: T+ R- \
会计要素 Accounting Elements 6 p! e2 i8 a; |; g7 f) f
会计原则 Accounting Principles
: g& l( B; \# k' x4 G1 ?会计实务过程 Accounting Procedures
1 ]9 W1 ^5 q+ X; D" d* L财务报表 Financial Statements # [, ?5 {7 q) |) {5 ~5 r, {
财务分析Financial Analysis 5 h! U x( j7 m! \$ u# X
会计主体假设 Separate-entity Assumption 5 m; A5 r0 X! z, x( T
货币计量假设 Unit-of-measure Assumption
% o" U: t/ k N0 S8 D7 Y持续经营假设 Continuity(Going-concern) Assumption , f! n$ Y# a& {+ y' m
会计分期假设 Time-period Assumption
# k, w- o; Z( h: p, A资产 Asset 2 }3 w: `; d$ W' I0 z2 f: s
负债 Liability
0 ~" b- l8 y5 T业主权益 Owner's Equity
/ V; E: S* A3 M4 I$ q$ o收入 Revenue 8 Z2 A" Y% k7 A9 j# b
费用 Expense & `+ l1 g7 z6 A5 U
收益 Income ( I* D8 r1 W6 G" D. J c8 s. b
亏损 Loss
. R' I w* D; a! ?历史成本原则 Cost Principle
1 l4 @/ _0 w) ^7 ]; B1 P" M0 q) |& d收入实现原则 Revenue Principle 2 Z4 D: p2 d) w3 S
配比原则 Matching Principle * I/ |# S* ]; E
全面披露原则 Full-disclosure (Reporting) Principle 4 ] d9 x6 e h) \; \6 g s. l) i
客观性原则 Objective Principle ; q+ ?4 H5 I) T. n4 n
一致性原则 Consistent Principle
. i3 L6 e7 I/ b5 p, b* J" d可比性原则 Comparability Principle
- r) e+ p* p4 N8 G3 ^重大性原则 Materiality Principle
2 R( v3 J' n% H稳健性原则 Conservatism Principle
& I& c' Z0 x' @5 T9 u2 U1 x权责发生制 Accrual Basis
) \. r9 k& z0 [6 e, _现金收付制 Cash Basis 2 S3 x7 ?' u6 K
财务报告 Financial Report
* _# J$ h2 ^7 B% j* D @8 u流动资产 Current assets / x' N6 N3 Q2 m
流动负债 Current Liabilities
$ O; ~ z2 S9 m长期负债 Long-term Liabilities
3 j+ ?, d+ f! v2 a1 v. @; e投入资本 Contributed Capital
$ ]# [2 o, J, b ?留存收益 Retained Earning% b8 ?2 @) u( z% T4 C, K/ z
- ]$ z" r' l% _; }1 W------------------------------------------------------------
, Q! y. ?1 T2 v4 {. G! @4 C（2）会计循环 % C2 n8 U1 N; i( d
会计循环 Accounting Procedure/Cycle 1 o2 _! _+ o; R( `% D
会计信息系统 Accounting information System
% \5 h. X/ f1 `1 L" j4 z2 L0 `4 p帐户 Ledger : b) A5 j/ T; B
会计科目 Account
, o1 n4 R) j" e' l" v) |; c& c会计分录 Journal entry 0 r' k# I$ C7 e
原始凭证 Source Document
* L7 f: u$ J2 w; x( J- o6 B日记帐 Journal + a* b3 m3 Y) k2 h
总分类帐 General Ledger 1 Z7 {$ P' c0 p4 o k
明细分类帐 Subsidiary Ledger
f0 [3 n; U# A0 i试算平衡 Trial Balance
) v! Z0 c% n, N, Z6 D* h% m现金收款日记帐 Cash receipt journal - n# i. Y" J7 _0 r ?% z' V
现金付款日记帐 Cash disbursements journal " c+ J. \" T/ N- ~1 o
销售日记帐 Sales Journal 2 A* U& \* }: F7 z
购货日记帐 Purchase Journal
) w$ r. K2 Z' j; F普通日记帐 General Journal * f4 m; C! e8 Z( h
工作底稿 Worksheet * j$ V% N$ H% m/ W9 f+ z1 [
调整分录 Adjusting entries
2 U& c8 b( F5 k5 y& g. W结帐 Closing entries
& H. A8 |' `& w' W: _$ R5 ?5 Y2 k% l# ^
----------------------------------------------------------
' `1 H: M; U/ w（3）现金与应收帐款
9 ?- O2 U5 h! k& @8 b% G- T/ W现金 Cash 2 v0 r8 N. L5 A( z6 d. ~
银行存款 Cash in bank 3 T. \4 P3 a) u3 Z# {4 j
库存现金 Cash in hand 9 u* f9 d5 L& J9 o( Q: V' c. _
流动资产 Current assets
' ^5 ]4 e4 q; Q偿债基金 Sinking fund
5 H8 \9 Q$ ~$ \0 \定额备用金 Imprest petty cash
! F" B: [% }2 v: Y4 Q支票 Check(cheque)
! ~7 R: m) U0 Q2 G) f银行对帐单 Bank statement 4 M" T; x" s z8 S K, w5 X
银行存款调节表 Bank reconciliation statement
, _7 f) q0 q n: E$ p$ v5 t在途存款 Outstanding deposit # @0 B" P1 k# f$ b# R
在途支票 Outstanding check
( a; ^# j. N* B2 b! f8 q应付凭单 Vouchers payable 6 ?- e. v% ~8 e2 h1 l
应收帐款 Account receivable
, k8 `1 W A; L' x' _' R4 P应收票据 Note receivable
2 b) R8 `! f, z& o& C" l6 x1 q起运点交货价 F.O.B shipping point , F1 R: P3 X% m7 g% }1 f
目的地交货价 F.O.B destination point
+ i) f) ^, ]8 O商业折扣 Trade discount 5 K) C. {( ~+ ^: {
现金折扣 Cash discount
" j8 Q: C" w* [' d- p销售退回及折让 Sales return and allowance
1 V! b: H4 @/ |/ F0 }坏帐费用 Bad debt expense ! B/ {6 L$ r8 E" c% E) N# N6 S
备抵法 Allowance method 2 u7 l0 G- }6 i" Z0 T: h
备抵坏帐 Bad debt allowance . N4 e$ D4 { x' {5 ?4 q; Y6 g& i- ^
损益表法 Income statement approach 2 u. V& c! ^5 B, G6 [+ \, {
资产负债表法 Balance sheet approach , I* T9 b9 s$ ?$ \
帐龄分析法 Aging analysis method 1 P# g+ d$ ~! [* L
直接冲销法 Direct write-off method
) G0 [+ s0 V; x5 j带息票据 Interest bearing note ; P3 R3 B3 _) x% X
不带息票据 Non-interest bearing note - Y: }6 [- ?0 y1 t' @
出票人 Maker
/ t, X' t {- T受款人 Payee : P9 p7 ~5 b6 K' w; A
本金 Principal
" i# h$ v, E$ K! M利息率 Interest rate ; y% D: S2 P7 M+ b u! T. |
到期日 Maturity date
7 N1 J, P7 F0 a& y; f本票 Promissory note
- Q' H3 j m. X; l+ z% L# d+ p贴现 Discount $ z* D9 l& a! I" @; `+ h# S! K1 \
背书 Endorse
' @$ h+ Z |5 K9 O) i拒付费 Protest fee
& s& J( J$ W( H" n2 O* U
5 O& ?% o( p: S7 i------------------------------------------------------------
: P( e* i t( V* B/ {" Q! g6 M# `0 j: N（4）存货
2 s* x, E1 D$ M# S" U6 p! [; |存货 Inventory 2 j4 S2 ^% o, s; u
商品存货 Merchandise inventory
! A8 O/ ?9 `% q( s% f- M! [; w* Z0 b产成品存货 Finished goods inventory
: d. X$ E( W2 J3 `在产品存货 Work in process inventory 6 L3 U* [" N$ a- d }( t2 Q( b' c
原材料存货 Raw materials inventory
/ @% h/ O, P+ ]& L5 k8 f. P: w& Y起运地离岸价格 F.O.B shipping point
9 z1 k9 p2 f3 M目的地抵岸价格 F.O.B destination 7 r: G6 L$ D* U1 s' |3 f7 w0 S
寄销 Consignment ! B. \9 A2 |/ _! L0 ?0 G' D
寄销人 Consignor / c# x/ c+ I$ i. e. l$ S( z V
承销人 Consignee 8 y# C6 P+ d; o- ?( y: F, }& m
定期盘存 Periodic inventory
" d( x3 w1 q6 x9 M& U. O& t K" M% ^永续盘存 Perpetual inventory
5 \) `( Z3 m* U5 [5 k, k购货 Purchase
7 L* l4 G( L4 @2 O4 ^购货折让和折扣 Purchase allowance and discounts
6 m* W; a; [" @- x a; U存货盈余或短缺 Inventory overages and shortages
# [* j, s* Q3 r1 @分批认定法 Specific identification / s! L: f& _9 y: T( ^% x) N
加权平均法 Weighted average
8 A4 z. A0 O" f$ `先进先出法 First-in, first-out or FIFO 0 E* G" \8 @% o7 e1 b( t
后进先出法 Lost-in, first-out or LIFO
0 \- S1 Q+ h. Q0 T( C' `移动平均法 Moving average # K( ~! I2 R7 _, R, ?, i
成本或市价孰低法 Lower of cost or market or LCM - I. g6 V* B' h+ c
市价 Market value 3 B: a. }' `& H. N
重置成本 Replacement cost 0 ?; i7 E5 S1 G1 P& J
可变现净值 Net realizable value 7 U3 \, b' y- |6 J; M6 B9 B
上限 Upper limit
y+ R2 g' Y0 }8 Q下限 Lower limit 4 ~4 Y% f1 _/ p( r4 S
毛利法 Gross margin method : T) [: Z3 C9 Y9 P( w+ P9 w
零售价格法 Retail method
, e4 q, o: h# U2 K5 i) V" @6 D成本率 Cost ratio
2 E8 R) j) \6 @. b
4 @$ k2 R8 V9 t: a `0 p------------------------------------------------------------) q, F* i! B4 v. d4 ^' k
（5）长期投资
; D1 ]0 i" U( i# ^( L0 Y长期投资 Long-term investment
( q# r$ l; _: S( m长期股票投资 Investment on stocks
5 `$ Y6 L2 J% K6 x) W长期债券投资 Investment on bonds
1 p& o+ v5 R6 x: P1 `7 M成本法 Cost method
E3 e5 l, j, Z% _权益法 Equity method
" ^5 M* F P3 r2 i6 X合并法 Consolidation method
4 I+ i& i7 z, m- Y% |# c3 h' J6 h股利宣布日 Declaration date 4 U6 j" t7 h& w4 X7 _- N
股权登记日 Date of record
8 b# j$ q3 I: G! c+ C# D* F除息日 Ex-dividend date
6 i. b$ M/ M6 t* S5 U7 b" J q付息日 Payment date b1 Y3 K# E/ ~! K7 p, s: p& i2 q* |5 k
债券面值 Face value, Par value
5 b$ W) ]0 k( R9 s" E债券折价 Discount on bonds
1 D' R! F8 |1 l( `$ x* i2 c, z2 }! _债券溢价 Premium on bonds
! v8 e' W8 N- G+ _- C7 Z票面利率 Contract interest rate, stated rate
9 W- U# H$ C4 @- Y' ~3 u3 F市场利率 Market interest ratio, Effective rate
3 R2 N2 c; _: B1 |: V. @普通股 Common Stock
# Z* r( U+ i4 q优先股 Preferred Stock . o! y7 d& a D# R$ Y
现金股利 Cash dividends 8 @; n* c$ V9 s. p
股票股利 Stock dividends ) \; a5 M" _6 G: x/ @
清算股利 Liquidating dividends
- e: E4 W" o8 D% D' f到期日 Maturity date 8 t. J" U2 x" M) V" y; `" j* V
到期值 Maturity value
; H/ z4 t, Q* s4 o直线摊销法 Straight-Line method of amortization
0 J' [, \" c: }6 N. i实际利息摊销法 Effective-interest method of amortization
, y# b. Y9 M& z2 U: c6 I) e( [( y0 h: @% {/ j. e" a3 Q+ u) `5 l. E
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; F/ N% L z/ X3 t& u（6）固定资产
! l* W4 |' u. E$ @% J固定资产 Plant assets or Fixed assets
" u" p: j. `0 J3 m: }0 w) F原值 Original value 2 T$ j2 A" L$ s' {/ e% `
预计使用年限 Expected useful life
$ c6 V& ?8 r1 S预计残值 Estimated residual value
' S& J1 i$ \' ~1 o8 o折旧费用 Depreciation expense
( d5 S2 W2 Y) s% I2 J: P累计折旧 Accumulated depreciation
* x; L8 N9 Q4 a, w! i帐面价值 Carrying value 1 X+ w6 m: b9 ?1 V& r7 v
应提折旧成本 Depreciation cost
7 G- ]1 Y8 Z* _( }9 ]8 ?净值 Net value
4 C7 [ E/ z- @# q) F" A" k! |在建工程 Construction-in-process
0 g, J s3 n" \磨损 Wear and tear
% p4 Y- \' Y U! P" T过时 Obsolescence 5 z0 V) \/ y" a8 v( e
直线法 Straight-line method (SL) & b+ }7 a. G0 `4 U
工作量法 Units-of-production method (UOP) , x4 X2 y, h2 \, ^2 w; ~% j. h! j
加速折旧法 Accelerated depreciation method 3 A( I/ f2 }. A1 `6 p) }
双倍余额递减法 Double-declining balance method (DDB) 8 Q, Z( C7 o5 W; q3 {5 {- C
年数总和法 Sum-of-the-years-digits method (SYD)
v) \! s# ~) j) k i% ~以旧换新 Trade in
9 Y) y& b. {. w! M经营租赁 Operating lease
) g/ v5 D" g/ x& A& h融资租赁 Capital lease
# ^/ J" s& Z! ]5 z# g: c廉价购买权 Bargain purchase option (BPO)
0 n2 N0 {' Z% g h* e+ y( [资产负债表外筹资 Off-balance-sheet financing
1 w+ p. A# ^& X! k' `7 m最低租赁付款额 Minimum lease payments
, q$ G# p- C' b$ d2 l--------------------------------------------------------7 n) A4 c3 e* d5 A, {2 z$ w3 ]
（7）无形资产 $ f, G# I5 V! r5 [- U7 \, V
无形资产 Intangible assets ~" q5 {; |& c: B) ]& r D
专利权 Patents * @ J$ K3 [6 l& Y( z* ?0 t! M
商标权 Trademarks, Trade names
7 ?" u1 |5 O+ [2 U3 X著作权 Copyrights
7 ` a8 _6 V. Z, j* P+ S/ z' `特许权或专营权 Franchises
: s( F" y: V+ H6 q商誉 Goodwill 6 j' G ?6 [* S4 o. H6 `1 y; P) `
开办费 Organization cost
5 j3 ^9 h- z8 }" B7 {租赁权 Leasehold # |, d7 h; H5 e0 J1 K7 j
摊销 Amortization ! v( k% x, v0 [! q
--------------------------------------------------------& G- k, n; C- y2 N5 k* c( A
（8）流动负债 5 M' q1 F. s% ^1 _8 U/ d
负债 Liability 4 m; W1 _# r/ P/ `2 L3 B ^
流动负债 Current liability ; ]& \+ _5 f4 F' E, c
应付帐款 Account payable
d* L4 U6 c' @( k应付票据 Notes payable W a+ {/ e4 a+ x5 n/ u4 d7 {2 E
贴现票据 Discount notes
0 m1 u0 u3 k0 o' P, m长期负债一年内到期部分 Current maturities of long-term liabilities
/ \+ E+ Y4 l! Y. `" E应付股利 Dividends payable
9 D# @# y6 d$ X g$ |# w预收收益 Prepayments by customers
I2 T! t1 m" v7 ?: `* q存入保证金 Refundable deposits # ~, G+ K+ G' \# [
应付费用 Accrual expense
# q* e# @# {7 E) K增值税 value added tax
# Y9 k1 a$ l6 M& O7 E营业税 Business tax
/ q& {: ^0 `9 D2 m6 l" d% `# o应付所得税 Income tax payable
/ [+ z* c( i7 s$ Y应付奖金 Bonuses payable
f7 b+ E- j. i* g8 ]2 {# _产品质量担保负债 Estimated liabilities under product warranties
8 U7 S' E* M% U0 h赠品和兑换券 Premiums, coupons and trading stamps
. R/ ~1 U3 {, `6 B0 S或有事项 Contingency . M. f3 |' t( Y; a+ o. s
或有负债 Contingent % `0 A; ^8 g6 n. C) x- c; ~. B. O
或有损失 Loss contingencies ) \1 g" Q; D8 O
或有利得 Gain contingencies 4 n% N# {6 \4 U& A7 {; y* d# x
永久性差异 Permanent difference ; M/ m! ^2 f1 N
时间性差异 Timing difference : b) \2 H% J7 v8 c- |0 Q: E: t2 O
应付税款法 Taxes payable method , o( }; S" O" r. D; w% s) r
纳税影响会计法 Tax effect accounting method $ G3 H! i- [* e$ U# _7 u& R# u% x! @
递延所得税负债法 Deferred income tax liability method
7 U9 B$ L4 i% r+ I7 A4 t
# S+ b: \: p3 V# H------------------------------------------------------------4 N, z0 ]6 X( H! l" b
（9）长期负债 % y% d- o4 A: e4 W% H. D0 L8 I
长期负债 Long-term Liabilities : C2 }- P9 C# a3 m
应付公司债券 Bonds payable 5 C7 N5 ~( R- A- R1 G$ O
有担保品的公司债券 Secured Bonds
8 }+ b% ?0 J3 m抵押公司债券 Mortgage Bonds
; y: i: q8 |2 C/ B保证公司债券 Guaranteed Bonds * o! ^% y1 ` ]6 M
信用公司债券 Debenture Bonds
6 q: u; {$ r$ d' {% z" ~, f( A* a一次还本公司债券 Term Bonds 2 x3 y6 z; P2 A* j! v
分期还本公司债券 Serial Bonds 3 V% ^0 X9 z- }
可转换公司债券 Convertible Bonds + e: }* h8 M7 t2 ^
可赎回公司债券 Callable Bonds
$ t$ P9 s1 S- W, C h# _可要求公司债券 Redeemable Bonds / A) g! {' p% i8 j! Z( P
记名公司债券 Registered Bonds 8 g9 h. x3 o0 i( m2 L) @% T2 A
无记名公司债券 Coupon Bonds * b# z1 \0 Q- [* t/ N1 l
普通公司债券 Ordinary Bonds
{+ A, Y+ `: L; @" g. q, o收益公司债券 Income Bonds ~7 K) Y6 B9 H& }# b' f J9 k
名义利率，票面利率 Nominal rate
' G! t* x9 [9 N% r1 Z实际利率 Actual rate
! K; ]0 ~% N/ W6 e4 Z* Y有效利率 Effective rate ; g( D& n+ e! A2 | K
溢价 Premium , v. r+ Q- E' ~3 @- _0 Z5 S
折价 Discount
. c) |' t; e, I6 f2 R面值 Par value
& ^" i- y" G% w% h/ F" ^4 g' |: `直线法 Straight-line method 5 f: A) z9 Y0 W2 @3 s2 p) G
实际利率法 Effective interest method * r4 e" M' I, f3 T6 R- I
到期直接偿付 Repayment at maturity 1 F s7 d$ p- A% {: `3 ~
提前偿付 Repayment at advance # ]2 _& [ m3 f. d
偿债基金 Sinking fund 9 ?: c$ y2 [+ \6 O; ]% Q
长期应付票据 Long-term notes payable % {$ k; ^4 l5 J" G$ [& l
抵押借款 Mortgage loan; y5 U/ d& E K+ ]- u
--------------------------------------------------
" e _2 S9 J* B& v（10）业主权益 3 Y. I' \$ R3 N- W q4 z
权益 Equity 1 D1 W( u6 Y( X! |: q
业主权益 Owner's equity
2 T- n( `" D7 _* x" p股东权益 Stockholder's equity 5 [, j( }- q9 Q. n! i9 { E# N9 s
投入资本 Contributed capital * c# p- `9 V0 F' L4 z) k) B" g
缴入资本 Paid-in capital
! t' |' P, o+ R( s! _4 g: Q- b" |股本 Capital stock
2 j' A" h/ V4 `% ?; ^资本公积 Capital surplus z) \2 I% Z s: x
留存收益 Retained earnings 4 }+ `, ~, x# z8 K U6 g
核定股本 Authorized capital stock " ?8 c* W* `( J. X6 b$ Z
实收资本 Issued capital stock " `+ y3 Z, ?4 r5 C) }6 c
发行在外股本 Outstanding capital stock . T7 v; K# n$ X% `$ J6 w, E
库藏股 Treasury stock
9 `& v% |$ @0 x! Q普通股 Common stock 6 P/ l. n4 E$ a+ u2 t1 ?' ~
优先股 Preferred stock
; t7 [- v+ r, W: ~* s0 b% S) z累积优先股 Cumulative preferred stock & l! Y% }5 P/ V5 B* z8 ?: k, @
非累积优先股 Noncumulative preferred stock 7 i/ F& e9 e' q. k) c3 _
完全参加优先股 Fully participating preferred stock ; Y. a' O X# [' Z) K G. C- T
部分参加优先股 Partially participating preferred stock
# s3 P X9 D4 P# R7 P/ r非部分参加优先股 Nonpartially participating preferred stock . W" r r$ B; h8 q
现金发行 Issuance for cash + u3 e3 b, R! J- `( |5 G
非现金发行 Issuance for noncash consideration
4 d9 o; @# {/ b* [9 d2 [/ A; H股票的合并发行 Lump-sum sales of stock
: K$ R; K9 V/ b6 e. T发行成本 Issuance cost ; _- G+ P3 P7 ?/ j
成本法 Cost method
, V8 g3 X5 m- ^2 g面值法 Par value method
8 V. A. ~ x) z* f4 a) X& _捐赠资本 Donated capital
& y4 E: v/ k E) }% P; y+ B盈余分配 Distribution of earnings
3 \# v- s# L8 S1 ]# X股利 Dividend 1 H# I% J( z' K5 R y% ?
股利政策 Dividend policy
; W- j6 R) T! o, I2 q7 O宣布日 Date of declaration 9 A2 X( f: s' F% A* F
股权登记日 Date of record
2 O7 M/ D* W w2 T除息日 Ex-dividend date $ |2 A4 z- H3 F9 }8 X2 \ f
股利支付日 Date of payment 1 Z3 P2 l& f4 h* m
现金股利 Cash dividend
/ X2 X& C& t6 |) O" ^股票股利 Stock dividend 0 g; _% ]0 H8 _& l: b, e1 o
拨款 appropriation + m, {. V6 h( v
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' S( U; c0 o k% g8 U* f（11）财务报表
& V6 t6 }. p) N6 g! E+ t/ K9 z财务报表 Financial Statement 4 n6 b7 L, Y) Y" y" m/ a$ i
资产负债表 Balance Sheet 9 s; T" f7 i' ?0 N; H! s9 d
收益表 Income Statement
, j$ r0 b# Q7 I* H/ p帐户式 Account form
# w/ U8 E4 k- t% r, t0 f5 }' V报告式 Report form
, [8 |/ K% {+ k! L1 p编制（报表） Prepare
4 M/ s3 m) J A工作底稿 Worksheet
$ e5 Q( e. H( {: H0 i2 v. A多步式 Multi-step
% F1 ]! w- j. n2 S# t$ z0 l单步式 Single-step
1 f) g* U* R I7 w2 G. J-----------------------------------------------------------+ M6 S4 A& }: Z. m
（12）财务状况变动表 * S2 F3 ]) u% P/ d
财务状况变动表中的现金基础 SCFP.Cash Basis / C4 [/ M/ W& L5 p
（现金流量表）
: v# J u2 \3 ]* y- s) A/ c6 q财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
+ Q& Z1 p0 y- S, h9 P( ?（资金来源与运用表） : Q+ E }! C7 u3 ^6 B9 c& }
营运资金 Working Capital 6 w. L+ ~% j& N1 f6 S
全部资源概念 All-resources concept
% O' t8 m& z( J直接交换业务 Direct exchanges
6 |5 Z3 A/ z2 X8 D4 X& t正常营业活动 Normal operating activities
) G! \" h j6 \- Z/ T财务活动 Financing activities " L5 q$ C# C @. j
投资活动 Investing activities
" _: J* l% N4 q" W3 V% T8 |5 o-----------------------------------------------------------9 R9 l5 e) d. N6 {% ]; y! s3 Y8 ]
（13）财务报表分析 % H- X- l: R+ k" Y
财务报表分析 Analysis of financial statements - f- D; ~3 _" x3 A
比较财务报表 Comparative financial statements
9 s4 V" f8 n# s1 o5 a2 y% I k趋势百分比 Trend percentage : \2 h: T+ x- @5 j( r' t. g z* z
比率 Ratios 9 J$ {- a5 N/ F) ?! |9 f4 L
普通股每股收益 Earnings per share of common stock
& ^) w! _: b" v0 p$ C7 ?$ Z, @' o股利收益率 Dividend yield ratio 8 d- r, s2 N- d1 o) a! X1 \
价益比 Price-earnings ratio 9 W1 A9 H U7 J2 W5 i( c4 K. e
普通股每股帐面价值 Book value per share of common stock
( O/ \4 ]2 s1 S# H) R { _0 I6 }资本报酬率 Return on investment
5 x& S9 D; ~" a; u H/ w" M总资产报酬率 Return on total asset
' Q# y2 t$ A9 w- ?; T. `0 _- a债券收益率 Yield rate on bonds 1 w- ]2 {! B: s$ ~
已获利息倍数 Number of times interest earned
# G& G. r+ K7 H7 M% b债券比率 Debt ratio / D R1 J2 V" z2 O9 M; D
优先股收益率 Yield rate on preferred stock $ f% c& V9 n- G. A1 [3 y- P7 S
营运资本 Working Capital 9 I/ y8 O) g$ `" B1 g; m3 ?9 K
周转 Turnover 9 w3 T3 W0 }' C( [( s
存货周转率 Inventory turnover
7 s0 o/ H9 q+ v2 a% B应收帐款周转率 Accounts receivable turnover
- a# M' E) r! w! W3 b流动比率 Current ratio
( t; \3 h: ^: R+ ]$ `速动比率 Quick ratio
" T+ l( C1 n5 E3 T. [1 s6 `9 |( N酸性试验比率 Acid test ratio
* j' Z$ F( k) |( a, a$ d! A: p------------------------------------------------------------
$ t# ^' O' c) ~- e
9 y+ p" j. Y a. @/ Y+ v5 K（14）合并财务报表 2 m' _5 y* {/ q9 X9 c) p: B
合并财务报表 Consolidated financial statements 8 d- l0 H- R) x. Q; p- w7 Q6 N- c
吸收合并 Merger ( P9 E# N! \3 z* f5 k6 U( s
创立合并 Consolidation
% k6 B9 W# `, \- @7 g5 p% L, }; W控股公司 Parent company ( g3 O ?; |# I* u3 e2 S
附属公司 Subsidiary company * M' j& w8 f G: c. _6 k
少数股权 Minority interest ; N! T, B* q4 R4 P5 ?# l
权益联营合并 Pooling of interest 9 j7 F! J7 Z! }# V, G
购买合并 Combination by purchase ' {9 ?* g& Y& s9 y9 u, K4 n( ~
权益法 Equity method
7 V' F) k( L" \$ [& ` F* l成本法 Cost method
& [" w: Q7 t! |! _ ~0 e# V! a% B1 `8 ]5 Z, x4 P; y/ ?) ^7 a
------------------------------------------------------------
; h$ M. E( _( b% F" ^* f（15）物价变动中的会计计量
# {$ b% K" [* F% e$ X物价变动之会计 Price-level changes accounting . |: b& m$ K/ ^3 ~2 ~$ s
一般物价水平会计 General price-level accounting * i& k. ~/ i& {
货币购买力会计 Purchasing-power accounting - E. q! Q. ~# `+ C, B/ ~
统一币值会计 Constant dollar accounting
. e: M2 s% l1 c: _% l历史成本 Historical cost 1 B2 l. C; r! U, a$ n
现行价值会计 Current value accounting
# ~! v$ W) p- b' z9 P( }% i现行成本 Current cost ( a( J" F% j7 p; D. D: a- q
重置成本 Replacement cost
9 j1 ?! s+ K- j% h, o物价指数 Price-level index ' B$ f4 v) O9 ~7 Q* {. _
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
2 c7 ~0 H0 e9 ^消费物价指数 Consumer price index (or CPI) 9 n, u& d8 u7 ^6 B) m
批发物价指数 Wholesale price index
w3 p9 x; Q' i% [货币性资产 Monetary assets
1 M @( R0 p, }* \0 h1 ~货币性负债 Monetary liabilities ' [+ b6 f- h/ K0 S( p! W
货币购买力损益 Purchasing-power gains or losses . [9 h8 f! ]7 \) q7 t0 g
资产持有损益 Holding gains or losses
& s: z3 Q" D* [5 J6 u未实现的资产持有损益 Unrealized holding gains or losses 6 ]+ _/ c0 `. W
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
