 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 0 P$ p2 e3 I) z" M# E* Y$ J
会计 accounting 2 J. t4 r2 o& M7 \& |/ ^) U( E
决策人 Decision Maker 0 H. I: U, w0 \2 p
投资人 Investor
/ |0 G' b. J; c股东 Shareholder / k1 s' W2 P `
债权人 Creditor . d/ d: d. M! R" G3 U3 T2 H6 S7 x7 T
财务会计 Financial Accounting
/ i# ^- Y3 b# {- w, d" ]& J# y' z0 J0 o管理会计 Management Accounting
- D+ U: }6 `2 v3 n6 I- ?! {! J成本会计 Cost Accounting : n- _% s- u# v, O) P9 g
私业会计 Private Accounting " Q4 [3 M+ C, ?* e/ W- x" P
公众会计 Public Accounting $ I# \) I' K. N) S9 H0 A. D
注册会计师 CPA Certified Public Accountant
* @ Z' y: @5 F4 [! l国际会计准则委员会 IASC 4 y3 X% i$ `2 O# J6 y1 H
美国注册会计师协会 AICPA
* {. \& \! `* C3 x3 u6 a) K财务会计准则委员会 FASB 1 K% i; I1 f" U0 s F
管理会计协会 IMA0 v8 [; i2 u3 h
美国会计学会 AAA
8 X. {% T' \1 T! E: P税务稽核署 IRS : u* g, B! `; s4 ?+ {5 ~. |8 x
独资企业 Proprietorship
6 O( O9 t9 E# p2 x合伙人企业 Partnership
2 }+ h- ~4 n8 b% _3 X公司 Corporation
: [4 h2 ]3 X7 q" @, P8 G会计目标 Accounting Objectives ! `# r/ ]! `7 H4 R6 D
会计假设 Accounting Assumptions 3 l# s1 m/ Y) E
会计要素 Accounting Elements
% d( A6 P1 g& l1 [/ r会计原则 Accounting Principles 5 O0 S5 b6 Z% ]/ D% L
会计实务过程 Accounting Procedures
" U0 z3 I$ x2 {$ @6 B1 j, `0 _ Y财务报表 Financial Statements / G: ~3 o' |+ e, H: U" t" e7 D# j
财务分析Financial Analysis
' b% |- _$ @& } w* }% } z/ z会计主体假设 Separate-entity Assumption
# a0 ?7 a0 q; B* c货币计量假设 Unit-of-measure Assumption
* y0 q+ m5 y- |& J6 `6 u持续经营假设 Continuity(Going-concern) Assumption
, O: e; r; F* V, y, ~会计分期假设 Time-period Assumption
" Z, p, F) E6 U0 v7 E/ s1 U资产 Asset
& r, d+ B" g5 P+ l负债 Liability : }) i# p9 M9 I4 X* D0 l
业主权益 Owner's Equity
4 J3 c) _+ t! e6 j0 V收入 Revenue
. O4 [) J9 m9 B# J6 }4 G费用 Expense
. L1 W. X2 |% @* `收益 Income
8 ~+ a) i( ~2 H4 Q$ h5 f/ B亏损 Loss
: K; C9 p3 _1 e7 S0 t o, Q1 a历史成本原则 Cost Principle
' Z( E: m* i2 r ~/ j* u收入实现原则 Revenue Principle
3 R3 a3 M5 _( I' \& m. X* p8 j配比原则 Matching Principle
0 e9 D' E; T/ ^$ k# f5 M全面披露原则 Full-disclosure (Reporting) Principle
6 @& c, G- D$ N客观性原则 Objective Principle
% L$ G4 b, N( |* |0 a1 n6 w一致性原则 Consistent Principle 5 e$ l. Y- D4 j' x6 }$ ?
可比性原则 Comparability Principle
/ h: n r) H% i8 b# k重大性原则 Materiality Principle
" B- m& c3 Z0 J' g* K, _稳健性原则 Conservatism Principle
4 L! Q- B$ Q: V/ F' s, y U5 c+ k权责发生制 Accrual Basis
9 o5 P) K3 K2 L. g: r现金收付制 Cash Basis
9 {' r! s- \4 H4 n2 G2 x% F财务报告 Financial Report
. K/ _0 e0 }; h2 I流动资产 Current assets
& e( |, o0 h) v流动负债 Current Liabilities
4 o( O% {+ E% L9 J. h$ R: v' W长期负债 Long-term Liabilities
. v1 F. s: S5 I& g9 ^; {2 E投入资本 Contributed Capital
/ ]$ A9 v: _ W0 @/ f2 u留存收益 Retained Earning: M! C: f5 U, P' I- J" P' w
2 d1 L& O: Y. B) Y
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+ R' S; V% u4 ^7 s8 a（2）会计循环 & B0 `# C) ]0 c' x. \
会计循环 Accounting Procedure/Cycle
; p+ d0 O5 ^3 G3 B会计信息系统 Accounting information System ( r( A1 {* L @' q
帐户 Ledger
- S5 x; `8 l6 B( I; _/ N+ @; P0 J会计科目 Account 5 V3 I g/ U" h( m* U5 J5 F
会计分录 Journal entry
0 @8 D: J2 g4 ]4 k2 w1 x6 A, t原始凭证 Source Document
: @+ l7 W( A5 g( a' u( \ J日记帐 Journal 2 s( V3 e1 o) ]
总分类帐 General Ledger ' W" M A5 ~# p, C/ C
明细分类帐 Subsidiary Ledger
" l6 c) Z; }* g试算平衡 Trial Balance
$ U$ w) z- [! c+ ]- f现金收款日记帐 Cash receipt journal $ g6 ~1 x1 b. a% v' Y
现金付款日记帐 Cash disbursements journal # t5 k' v, s" a1 ^
销售日记帐 Sales Journal
* _. M/ b. @: p0 X5 R8 z购货日记帐 Purchase Journal / {4 L' b/ B5 u
普通日记帐 General Journal
* w; X. F! @4 U8 ]6 x9 _4 d工作底稿 Worksheet
5 Z1 d$ v' }, K' S调整分录 Adjusting entries
- {, R8 b1 D3 `0 q结帐 Closing entries
# x3 `0 G% Y! _/ ~% ` o: P6 I0 W: u1 z1 D3 A% M7 @
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6 |6 d' d7 q" T1 O. O/ _（3）现金与应收帐款 $ V! j3 P1 T) Q' j4 F
现金 Cash $ s0 j' s, \( @; ]/ b+ `
银行存款 Cash in bank
7 f/ ~) R/ T) k( e库存现金 Cash in hand
1 T3 v3 p: s7 H) L/ x! m流动资产 Current assets
% S5 Q- t5 G- F% q r偿债基金 Sinking fund $ f: Q, ?5 V+ X# P% r
定额备用金 Imprest petty cash
1 h' g& |# u* R7 m$ h支票 Check(cheque) 7 ~7 f! @$ Z; b) E5 `
银行对帐单 Bank statement
0 t, g' g9 H. c7 t8 |$ ^1 G0 i# t* b银行存款调节表 Bank reconciliation statement
7 F8 t6 P" L$ N9 }4 ?* |: F在途存款 Outstanding deposit
, S v9 b2 V" T5 M) m在途支票 Outstanding check
" i; q! i3 p4 ]: K% ?) \ Z应付凭单 Vouchers payable 8 n! J, q; @4 r8 D8 C% A
应收帐款 Account receivable 6 `! m8 y/ N% ]; `8 T/ [
应收票据 Note receivable
; R. h8 |' N+ e. g" K6 b& l起运点交货价 F.O.B shipping point . P7 n3 c* g8 } R8 p3 B
目的地交货价 F.O.B destination point $ c' l' o. ?, p
商业折扣 Trade discount ; o9 d% v/ M6 l% p
现金折扣 Cash discount ' W2 A' ~8 `4 Y4 T8 q
销售退回及折让 Sales return and allowance & B9 {( J1 B* \6 P; ~9 e' ~
坏帐费用 Bad debt expense ) n6 J+ h% i, ~( h# t- U/ [
备抵法 Allowance method 7 b# p4 G" r* i4 a0 B+ C
备抵坏帐 Bad debt allowance
) V! \0 o; H# }9 ~1 ~4 e2 q损益表法 Income statement approach
v, L( V9 ]4 U0 a b资产负债表法 Balance sheet approach
) J' ~6 ^6 _! F0 F! u帐龄分析法 Aging analysis method
1 x/ q& d6 s; W v# Q5 t s直接冲销法 Direct write-off method
+ z) T+ @' q6 \7 G: ~- f带息票据 Interest bearing note
' U: i7 }+ h) X" k+ B# l不带息票据 Non-interest bearing note
# _2 c+ ^, A2 K( b/ H, I出票人 Maker
( V# ]# [+ r# S( J( k受款人 Payee 9 @* i- _$ G* Y, g0 k% B; P8 \
本金 Principal
1 P/ O/ z- F' M: w* E) H利息率 Interest rate 3 S+ ]# h9 j' h
到期日 Maturity date 0 t* h9 k; C. P4 N; W8 z
本票 Promissory note ) N7 L9 @: I2 e: L' d! i
贴现 Discount
8 ^/ L7 d, ?' E. n; H背书 Endorse
4 r4 g% |' y8 G) }) S0 T( _拒付费 Protest fee , B* b2 U( L3 r; R% ^
* e; a x u7 E% h+ o D------------------------------------------------------------
$ Z. [6 N5 x- U3 W（4）存货
7 D/ t/ k/ F! d& c A存货 Inventory
& \ D$ n+ f- j; a5 s! T商品存货 Merchandise inventory ) S3 f; }; N Y+ D3 Y# H
产成品存货 Finished goods inventory ! u6 e9 l1 |2 u- K
在产品存货 Work in process inventory
9 X+ H2 v' t5 H4 D9 p) \6 F原材料存货 Raw materials inventory 3 m) \% d6 _2 \( M% s+ O2 j \
起运地离岸价格 F.O.B shipping point ' n& Q5 p, E! l; d8 [5 P q' ]% M
目的地抵岸价格 F.O.B destination
6 d8 `2 y- k; W# Z+ x寄销 Consignment
9 e) {& l8 {& F+ x, m2 U寄销人 Consignor
1 A8 O. A! |# c9 i& O承销人 Consignee 4 W. D- F. G2 ^9 Z/ o: Y4 Z) l! L
定期盘存 Periodic inventory
" A% b5 a7 k, u) U. {) ]8 }3 U6 j永续盘存 Perpetual inventory
# j, B9 M- `+ q; O购货 Purchase 7 ^+ U) f8 \$ _8 y0 R
购货折让和折扣 Purchase allowance and discounts 5 g' }% \0 }# t h' Q3 X! v2 s
存货盈余或短缺 Inventory overages and shortages
1 ?8 u o, D1 Z! l0 l, t! T分批认定法 Specific identification
" w+ J6 Y* p% A v: a0 r; w, A V加权平均法 Weighted average 3 z7 L# U, Q- e( \0 ^/ u1 o
先进先出法 First-in, first-out or FIFO
( W2 b/ O$ Z5 P. K$ h7 [; [- G. @2 _后进先出法 Lost-in, first-out or LIFO
; R5 Y l2 |% \# x. e移动平均法 Moving average
C, z7 G7 |9 A b9 q: l成本或市价孰低法 Lower of cost or market or LCM
$ G/ _0 O& H- m% e2 e& u6 E$ m市价 Market value
5 B/ g( U+ ]* l" D7 _- q. H重置成本 Replacement cost
" M+ W: h7 l# _% A5 B4 U+ [ }" }9 }可变现净值 Net realizable value 0 [: z; g7 @+ N3 P) T& r+ T: C- i
上限 Upper limit ) R% h% j1 m* r) J8 C% p( D
下限 Lower limit 5 l! i# X3 p ~, g
毛利法 Gross margin method J4 p3 T! E: Q! S# U/ M& E
零售价格法 Retail method ) v" l( R% S8 p4 F1 V( W
成本率 Cost ratio
& P/ q3 B0 @1 U8 @# w$ T
: P1 q6 h2 P: d+ a; h6 s------------------------------------------------------------* a# f+ l" G. [6 L) b+ l
（5）长期投资 & a/ S; F. J2 }" [: t# N
长期投资 Long-term investment
1 P/ V2 n6 m) t/ U长期股票投资 Investment on stocks ' k0 s7 \ `$ u+ O
长期债券投资 Investment on bonds 4 l4 Z$ _$ l6 t) V, L5 C: D
成本法 Cost method
" L( |5 u0 z# ?8 Z1 i7 ~, J8 F6 v$ R权益法 Equity method " u) r; a ^5 D6 |( N; @8 ?
合并法 Consolidation method z. K* p( b7 H# ]: c
股利宣布日 Declaration date
- }5 u; j& p* c' w股权登记日 Date of record 7 I0 k8 b( A0 ]5 u$ ]3 B* D9 _3 Q# p
除息日 Ex-dividend date
( Q+ I' q$ g+ b- ]+ |* U付息日 Payment date % @0 B! Z" T. G; ?6 E1 }$ |
债券面值 Face value, Par value
$ }- S% W* X' A. ]' n, L6 Q债券折价 Discount on bonds - L. ^* a% T3 C& B1 g8 S8 I
债券溢价 Premium on bonds
$ X* p7 D+ ^" `/ I c0 K票面利率 Contract interest rate, stated rate - ^3 F; j; Y- _) Q
市场利率 Market interest ratio, Effective rate " @' D9 w3 }) k" |/ ?3 V
普通股 Common Stock 8 T" V0 z- S$ Z/ {
优先股 Preferred Stock . y$ o" F; o! V/ B
现金股利 Cash dividends ; u8 J" m0 b7 v) m, m
股票股利 Stock dividends
$ c4 i/ k0 s& X: g P9 ]( N清算股利 Liquidating dividends
- A6 Y" J! c; O- `到期日 Maturity date
; T2 a; [+ I5 Z7 j- K到期值 Maturity value " t" M/ _2 S/ c6 Y4 J5 d
直线摊销法 Straight-Line method of amortization
) N! B" S2 b: ^0 I% T实际利息摊销法 Effective-interest method of amortization. X) _. ]6 L5 _9 w+ S0 z
2 S$ C# X. e; r. H---------------------------------------------------------5 J& s9 q* \+ V0 d$ Y7 ]
（6）固定资产 % w' z i# @3 j; s. g4 ?7 S1 Y
固定资产 Plant assets or Fixed assets
8 c( P# o) x% ^3 K原值 Original value
$ e; v, ?! d% \) h6 K, E预计使用年限 Expected useful life ; E5 D) B4 ]; Z/ } P
预计残值 Estimated residual value - u( U- [% T$ Q1 |# r
折旧费用 Depreciation expense
2 l) v5 ^$ x; a. G% `, k7 T6 f累计折旧 Accumulated depreciation
, ?' B3 x; ^ T1 N' z) N帐面价值 Carrying value ( E4 e* K3 {7 g. Y
应提折旧成本 Depreciation cost
5 d6 o. q1 {5 E! C) Z% ?- m1 C# b2 t净值 Net value
2 ?4 ?/ K. ~! m( X在建工程 Construction-in-process
. Q7 X" ?' g( Q: ^; U& |磨损 Wear and tear 4 N1 T* `& s. T. F( N9 ?
过时 Obsolescence
3 f! q2 h2 {& C直线法 Straight-line method (SL)
$ `( P F! S- K, E* }/ |0 X工作量法 Units-of-production method (UOP)
& h6 Q; A& u+ W6 V; a+ O加速折旧法 Accelerated depreciation method
0 Y" n' M* f9 }' A双倍余额递减法 Double-declining balance method (DDB) 3 O0 g# h! k, a5 G+ z
年数总和法 Sum-of-the-years-digits method (SYD) m/ T" T |! B* a" P# ]
以旧换新 Trade in 7 c& V* M) C, }( d) b
经营租赁 Operating lease
& `4 A `" ^& V, n; { X- {融资租赁 Capital lease
$ W: k! w0 ]+ @. n廉价购买权 Bargain purchase option (BPO) / Q( T; W% a& D2 C6 v' s4 v
资产负债表外筹资 Off-balance-sheet financing 5 d4 o# A0 f2 J" u! z2 E2 c
最低租赁付款额 Minimum lease payments7 x1 E6 F8 k! t8 R) Z: e
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（7）无形资产
K/ a6 \8 g7 H" r+ @/ ?无形资产 Intangible assets 4 D9 L, x- x! ^
专利权 Patents 3 {. T5 g$ V; @1 M9 P: r
商标权 Trademarks, Trade names
, v$ Z2 }% ~) `0 [! F% A K著作权 Copyrights
3 |; \! S9 S/ ^特许权或专营权 Franchises # I2 P) _6 `$ F$ R: @6 S' w
商誉 Goodwill ( p* r1 X9 Q! ^1 F8 r5 o0 e% Z
开办费 Organization cost
1 f, E0 _% g; p8 F0 G租赁权 Leasehold
( t. i& G2 T; R+ `/ A. W摊销 Amortization 5 s9 y5 L( n$ ~) R
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5 T9 C; ^/ ]4 g$ d4 i+ P, E; o' k; ?2 N（8）流动负债
! r8 ~+ M/ O, E, d: \6 V5 k, V负债 Liability 2 r. _6 W/ Q# N( o2 \) a4 t" I
流动负债 Current liability
1 K& {3 a) j+ L# W" F/ o( o应付帐款 Account payable 3 B7 o3 ^3 U( ~- B7 c
应付票据 Notes payable 1 S7 |3 g- f: K! B. n$ e3 Q7 s
贴现票据 Discount notes % O7 E" Y, Z/ n; e8 N2 v3 K2 b* H8 s0 I
长期负债一年内到期部分 Current maturities of long-term liabilities
7 }$ W8 l( {4 k应付股利 Dividends payable 8 H* Z& H; \! t A1 Q# \ y* v
预收收益 Prepayments by customers
4 z0 \+ n' _$ [- |存入保证金 Refundable deposits
5 R3 L& b* ?4 Z% `* q# M/ \% G应付费用 Accrual expense $ i9 I+ L: _# ~4 |
增值税 value added tax / G0 d. R' j: m1 W
营业税 Business tax - H* m% G, r& v+ e- z
应付所得税 Income tax payable
8 q, ]( ]9 h' F$ s" Q" l/ V% O/ f应付奖金 Bonuses payable 0 ]: K7 |9 V _6 l4 {7 o0 U9 A7 V
产品质量担保负债 Estimated liabilities under product warranties
# d4 p2 o+ P0 M& z) s) Y$ X5 w赠品和兑换券 Premiums, coupons and trading stamps
' }( A/ R) g/ x8 S+ A或有事项 Contingency
- }9 X$ E% Y" R) q7 H& h5 ^8 o或有负债 Contingent 7 U- A+ ~ g* @% C4 P& i- _
或有损失 Loss contingencies 4 V G, ^, O5 y# V
或有利得 Gain contingencies
8 z# a, W8 `0 J% _2 `1 q永久性差异 Permanent difference ! A0 e/ _. L: O' l2 \! j) U
时间性差异 Timing difference
! `* t) C4 ~( U% F, [7 U. ^7 J- T应付税款法 Taxes payable method . d$ O; o3 u v2 q# P0 t
纳税影响会计法 Tax effect accounting method
& T0 T/ P3 P9 g; z/ o! _递延所得税负债法 Deferred income tax liability method ) I2 G9 _8 p% ~0 L0 r+ v
( w" n9 J$ h0 d1 K, h E2 I------------------------------------------------------------1 U2 s9 ~6 U O* f! c
（9）长期负债
9 j$ U0 a) x, ^8 o长期负债 Long-term Liabilities 1 h: m" `% s/ N- {2 N
应付公司债券 Bonds payable ) c6 h" y9 `8 y- [: \) |
有担保品的公司债券 Secured Bonds
5 K/ }% D- K: y/ \" ?抵押公司债券 Mortgage Bonds
: |/ s& D# F+ B% B: h- E保证公司债券 Guaranteed Bonds
' f1 {3 ^: b* g9 _信用公司债券 Debenture Bonds 1 _# N, r0 _9 d
一次还本公司债券 Term Bonds
$ ]7 ]1 D) j0 P( L2 x% x9 b2 p分期还本公司债券 Serial Bonds
; I* V0 N( ^7 ^5 @可转换公司债券 Convertible Bonds + J* F& m* ?8 \- ?( |
可赎回公司债券 Callable Bonds ) {/ Z0 t: e5 x
可要求公司债券 Redeemable Bonds % q8 W p8 w, }' c& k4 h- t& q
记名公司债券 Registered Bonds
7 ]4 o! |- j2 ~无记名公司债券 Coupon Bonds
# M* }* z0 _$ G; _, T' F普通公司债券 Ordinary Bonds
+ g$ Z4 F8 A) z( `# x. G+ r' a _收益公司债券 Income Bonds
5 J! c2 v, E i, W R0 j名义利率，票面利率 Nominal rate 7 I# ?* |4 w# P; ]
实际利率 Actual rate ! k0 L9 H6 u, Z# R% p/ M; ]
有效利率 Effective rate 5 K* t( F$ l4 L3 B6 t" f
溢价 Premium
$ x7 C5 V3 h9 ?' Z/ a折价 Discount
4 h. G5 d( y# k9 \面值 Par value
7 ^. D1 _, \9 N U直线法 Straight-line method ' ` T" y7 f9 ?6 ?8 {1 O5 Q# Z6 e+ o
实际利率法 Effective interest method 1 O) k* Y" }7 z- [
到期直接偿付 Repayment at maturity
9 [7 n7 C2 _ w- U: b5 F提前偿付 Repayment at advance
" ~% I( f# e- h; g& S- K7 j: i偿债基金 Sinking fund
# E$ X$ C$ E! a" V" Y/ n. d长期应付票据 Long-term notes payable
) N8 l8 `: G1 c" m+ v% Y' C5 t抵押借款 Mortgage loan! c p, y; g; D
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+ g, Q3 e; ?" F$ W+ R' _' [（10）业主权益 ' Y- i5 N5 s! O- c7 r* W3 O/ C6 N
权益 Equity : f( F& q1 F/ F. Z' P
业主权益 Owner's equity
5 n# n, p7 O/ i; o* i3 X, C股东权益 Stockholder's equity
2 J( N6 _/ {1 k4 a% Y; x投入资本 Contributed capital
* v/ S8 i; f4 M7 h2 J缴入资本 Paid-in capital
0 k ~; b( U4 Y% g% l4 ~股本 Capital stock
! d% K+ ]/ n7 A$ K, ]6 j% u资本公积 Capital surplus % w( N1 [+ b0 |/ k+ l3 G! S
留存收益 Retained earnings
, i% B5 ^0 f, T$ d核定股本 Authorized capital stock
) b3 p# v$ `0 u9 \8 M8 ^" ]7 R实收资本 Issued capital stock & e1 D6 k F7 b# |" N) P( K5 Z
发行在外股本 Outstanding capital stock
; B- ~3 X' U! | Q( L! c3 [+ J库藏股 Treasury stock 8 i/ U5 o# j1 B- w9 Q
普通股 Common stock . g+ B$ g9 u( P# [4 O2 K7 b' ~
优先股 Preferred stock
1 P1 X& v% l" w! w累积优先股 Cumulative preferred stock : T+ r3 G8 G$ }$ S/ `
非累积优先股 Noncumulative preferred stock ' i3 E. C% C0 V$ s& M; z4 k8 q: ^
完全参加优先股 Fully participating preferred stock ! R8 i, f6 A$ \3 A) _& N f4 T
部分参加优先股 Partially participating preferred stock
" y5 ^- r# x4 N4 t! N2 Z非部分参加优先股 Nonpartially participating preferred stock
) {1 x6 J) O1 p0 A( v7 O) b, }现金发行 Issuance for cash 5 S z. `) ^9 u6 A# d
非现金发行 Issuance for noncash consideration ; B }* Y* b( k8 | {' A
股票的合并发行 Lump-sum sales of stock 8 e7 ?, h+ Q. v' y
发行成本 Issuance cost
+ K3 {, A+ c6 s, d' l6 w# o( k成本法 Cost method - ^+ Z+ F. C; }# L
面值法 Par value method
6 o" p/ S+ l8 O% |" F捐赠资本 Donated capital
( `: d4 \, m: s* |* g1 {, m* e盈余分配 Distribution of earnings
. O B* `, H, H( q/ k股利 Dividend ' H! i6 w+ b/ }- k, q+ v9 D$ R
股利政策 Dividend policy " J6 P& x" [9 q- C
宣布日 Date of declaration ( J& i6 s; U7 l# p; [/ q0 s/ G4 r: r3 r
股权登记日 Date of record " D0 n* |. b: g+ _
除息日 Ex-dividend date 0 X: U/ F& H- p" U$ q+ }3 l
股利支付日 Date of payment
I6 o$ R$ H# H5 k1 r* j8 N现金股利 Cash dividend ( a; N2 G- d. W5 L2 B& h
股票股利 Stock dividend
8 [( [5 E: ]7 y/ I9 z6 T! d拨款 appropriation , a0 c9 b& h( b6 E* R3 `
------------------------------------------------------------
& ?& l5 q( l& w9 a: D* `（11）财务报表
$ ^0 e( i8 P) E' O1 W" I6 z5 i9 V财务报表 Financial Statement
" F0 Y' W7 x5 s+ \; N资产负债表 Balance Sheet
]: v( ], X9 Q3 Y! ]6 O收益表 Income Statement ; s6 L1 i- c5 e- X# J; N' j; ^; w
帐户式 Account form
/ L" L& ] a9 e3 Q; b# l6 P1 q报告式 Report form
/ E# e$ _7 ^" h% L$ ]+ ^) u) ]9 |编制（报表） Prepare
4 l5 L2 O- W8 C. p) B" e工作底稿 Worksheet * m6 K H5 s- l6 ]2 x
多步式 Multi-step n, q8 O" R$ C; \
单步式 Single-step
& X$ E( E3 {' I0 ?-----------------------------------------------------------
) E& |: M+ Q# {. J0 v: K（12）财务状况变动表
4 T* V `% q/ i! R3 \" ]6 l( C财务状况变动表中的现金基础 SCFP.Cash Basis 4 ? v2 z1 }' a( [. M; L
（现金流量表）
Z" \8 P& L+ V$ X9 L) [财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
4 H4 B4 A3 T4 U1 V3 b（资金来源与运用表） ! n1 H' Y7 H" g: Z; L! F
营运资金 Working Capital
4 G5 O, g* q" B6 f全部资源概念 All-resources concept
0 x/ F5 H* A' X4 n直接交换业务 Direct exchanges 6 @' k6 }+ D+ T& R
正常营业活动 Normal operating activities 6 i+ Z& ^( `1 M/ Y/ Q
财务活动 Financing activities
. W# z9 _* e1 J9 n* _4 S3 C投资活动 Investing activities
6 m& h& b! O* C( `6 P7 I8 ]4 H9 k1 I-----------------------------------------------------------) G U3 G+ K p4 a, p# ?* U: L
（13）财务报表分析 , B# G1 V: _2 V# ~+ S1 ~, z7 W
财务报表分析 Analysis of financial statements 3 {9 Y# u |& |' A- U
比较财务报表 Comparative financial statements , ]: y% m8 ^2 t1 z; q# U6 v) F
趋势百分比 Trend percentage 8 `( A9 a" l7 f+ p' v1 Q+ G
比率 Ratios
% ]% U4 S& R- L: A2 e; G% k普通股每股收益 Earnings per share of common stock 8 P0 i5 Q+ q& H$ G2 R5 [/ V0 B
股利收益率 Dividend yield ratio
. H; Y0 ~* U1 h* q+ d2 e+ t价益比 Price-earnings ratio
8 _& ?( K/ f' K1 n& g& v- x8 B9 A普通股每股帐面价值 Book value per share of common stock
% e/ C* S- \3 @9 h3 G* O资本报酬率 Return on investment
) |" Y7 D5 |9 y总资产报酬率 Return on total asset " |/ U/ K* }8 C B3 M' z
债券收益率 Yield rate on bonds
5 I# Q) p1 E: T已获利息倍数 Number of times interest earned # H5 l: @& ]; j4 B
债券比率 Debt ratio
& I' _* n+ C. G" x, X# R" m优先股收益率 Yield rate on preferred stock ! P3 F' c( A; M, J0 L5 X9 c
营运资本 Working Capital + Z [: X& W, J
周转 Turnover 4 J* C/ [8 l7 N: P; x
存货周转率 Inventory turnover
. n/ |" p3 K/ F$ e1 C应收帐款周转率 Accounts receivable turnover & L: D( N: O3 H; g) l8 l7 w
流动比率 Current ratio
$ r3 p) R& l0 ]/ @$ l/ i速动比率 Quick ratio # N8 |$ y4 C3 r2 u6 R- k
酸性试验比率 Acid test ratio
: c; N4 ~5 q1 X% I4 [ r: x7 F8 @7 e------------------------------------------------------------ 7 m0 ?/ X& J% E. u5 r6 b# V
* i7 c$ `1 L% F% ^) N0 |2 }+ \
（14）合并财务报表
" e$ l. ~) E# x2 {# ~. T合并财务报表 Consolidated financial statements
3 e+ |; s& y' A7 P6 Y: @+ w P6 x7 P吸收合并 Merger * X% F- p/ ]9 Q. \) T- i) }
创立合并 Consolidation
% S' Z. R" k8 h控股公司 Parent company
, C3 k) r% u+ d5 G! M" R0 O附属公司 Subsidiary company
& |" i: y" Y/ ^) V少数股权 Minority interest
7 l; j8 m+ N$ i0 y3 k* n权益联营合并 Pooling of interest ) l8 q- ~5 t8 q1 K/ E+ `
购买合并 Combination by purchase
, l: [3 o7 e H, e权益法 Equity method
7 @6 u0 p+ D1 e0 \: X: T成本法 Cost method
% a, k$ v! d" m- L( M! E
' ?4 c5 P( y7 Q% ~------------------------------------------------------------# N1 B5 m! a) C" H: p5 Q- J
（15）物价变动中的会计计量 ) { s; M; U1 e
物价变动之会计 Price-level changes accounting ) C. u, ^/ B8 _
一般物价水平会计 General price-level accounting
8 ] q! q1 U! s7 o( z# b* z' p货币购买力会计 Purchasing-power accounting $ l6 S- d5 Q$ D3 A+ j
统一币值会计 Constant dollar accounting
% v+ }. I, @9 O9 B) q历史成本 Historical cost + S7 d& e( [7 D
现行价值会计 Current value accounting / P2 X8 J' {! `0 t/ C
现行成本 Current cost
, C! t6 z% n& e重置成本 Replacement cost , L( J/ P, [: M2 Z- {
物价指数 Price-level index
. y; @0 i F9 d* F国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' W5 \% y/ u# P% Z8 y% y
消费物价指数 Consumer price index (or CPI)
; Q' {! `3 r0 {3 z0 n: |- C7 M批发物价指数 Wholesale price index
$ X9 V% S" b$ O( N c3 `3 |货币性资产 Monetary assets
3 ~9 W4 Z. l! V8 G货币性负债 Monetary liabilities
% {) h3 i2 c7 K$ {& H" p货币购买力损益 Purchasing-power gains or losses V( D5 _1 ]' |1 M W+ Q- r
资产持有损益 Holding gains or losses 1 [1 N, |9 z9 I
未实现的资产持有损益 Unrealized holding gains or losses . F& {! a3 x" ~8 ]! N6 u% c9 A
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
