 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
# E# o d1 L& ^' h会计 accounting
- {$ _/ H+ j8 \8 R: T/ m决策人 Decision Maker 2 `1 c9 ~# M# M1 e1 |4 ?# K
投资人 Investor ( Q) H; A8 s: M5 I% [9 a" a2 O
股东 Shareholder 0 v/ v9 T) e0 a/ E6 n' m- e! L
债权人 Creditor
6 }9 v" I4 v% j. p) C! p Y& w9 O财务会计 Financial Accounting . {" z1 v: p V0 x
管理会计 Management Accounting
& f) u; e( v# z2 T成本会计 Cost Accounting ( _+ e6 p- y0 a4 v
私业会计 Private Accounting 5 x) ^$ d1 a8 t5 g4 c
公众会计 Public Accounting
/ e2 |8 R3 k0 e1 e注册会计师 CPA Certified Public Accountant
% u+ }! s* D! M, J" ?国际会计准则委员会 IASC
5 O3 _# s2 ~* o2 h% E美国注册会计师协会 AICPA
& J' S9 t$ N' {5 m/ x财务会计准则委员会 FASB
9 s" d2 A! w& I3 u3 ~5 W8 Y' f0 l管理会计协会 IMA# C1 `7 R# a9 P( j$ C
美国会计学会 AAA " G; e5 w4 p( ~- V2 j7 k& R
税务稽核署 IRS
0 f; f, ^) K, ]4 e0 s" ]7 q4 [独资企业 Proprietorship
, y5 H: R3 c8 ?% U2 c% ?合伙人企业 Partnership 2 G4 R/ a9 M. c+ g4 }9 O( C1 j
公司 Corporation
2 M- e/ Y6 I, U- b a$ T8 P会计目标 Accounting Objectives
3 {4 k9 l6 u. [0 w# _会计假设 Accounting Assumptions
3 _* @1 E- ], q. n会计要素 Accounting Elements . d: w1 [' t. S$ c7 |$ C% r
会计原则 Accounting Principles / d9 \ o$ U/ S Q: J# {! k2 o
会计实务过程 Accounting Procedures
& ^' p8 h+ ^/ L3 I2 a* o- H& V$ S8 N财务报表 Financial Statements
% b9 s! j! g7 H/ g财务分析Financial Analysis % l; T5 J5 ~5 o. X
会计主体假设 Separate-entity Assumption 8 B! a- ?" d7 P- e. s
货币计量假设 Unit-of-measure Assumption
" O9 B7 b4 F D) l; u- G持续经营假设 Continuity(Going-concern) Assumption
+ D1 H9 s% u" p/ w会计分期假设 Time-period Assumption
3 R. A9 y% y4 e1 I" y资产 Asset
% d9 u$ ` E) _, q; u负债 Liability
0 U+ Y2 t2 W/ n' Z, V+ r业主权益 Owner's Equity 9 X" s0 O+ q% s, z6 T2 K
收入 Revenue
+ W. ^4 ]- U5 |% @! b费用 Expense 0 b% Z/ p8 c0 m% l: l v
收益 Income " Y$ v% s( l$ o4 Q( d" a( }" }! B
亏损 Loss
! h$ @& b3 R5 H% d) x历史成本原则 Cost Principle
6 U( e. Y/ U% {6 k: A8 n收入实现原则 Revenue Principle
4 }% D" ~9 U1 a4 A+ s; k配比原则 Matching Principle F& |, x% R8 T2 u$ F9 k
全面披露原则 Full-disclosure (Reporting) Principle " b/ Z' V" q" P. {/ f3 {% l
客观性原则 Objective Principle
4 c2 v. g1 F. s. y一致性原则 Consistent Principle 5 x6 _; S) x2 q+ A6 [
可比性原则 Comparability Principle
# F6 Z/ V. e4 B' S# ?) m( d6 l重大性原则 Materiality Principle: |0 d! H: R- C+ R5 ~# d
稳健性原则 Conservatism Principle ) [8 x3 T+ U6 @! V
权责发生制 Accrual Basis
9 W. g# g! ~+ T$ v, M& n现金收付制 Cash Basis
1 h& G1 }( q: n" P) g' v( `财务报告 Financial Report . }9 t8 M4 C; N+ [* H+ Z/ [$ C* B
流动资产 Current assets 7 F/ `! o. Q8 o: e
流动负债 Current Liabilities & \! e& |+ r$ k2 L# w* L
长期负债 Long-term Liabilities 7 |3 ?8 I7 v$ v) [0 t/ t
投入资本 Contributed Capital
. E6 C5 z$ T+ b3 G2 t" Q留存收益 Retained Earning2 P+ l# n2 l6 M; v5 s
7 f* T( C/ g: ~------------------------------------------------------------! ?9 Z1 G7 A( J" [5 n, z6 S
（2）会计循环 9 E7 j% i% K; u
会计循环 Accounting Procedure/Cycle
( L& @& N& U4 L0 O% ~会计信息系统 Accounting information System
- g! _; \* d+ d, p% w* F& V帐户 Ledger & M/ t5 V: m% H+ q
会计科目 Account
* Z4 ]! I) v4 R7 F会计分录 Journal entry
2 N: T% J2 B) @原始凭证 Source Document " s: Y0 }3 R4 W+ t
日记帐 Journal
2 `9 U* r7 P3 V1 o' r总分类帐 General Ledger
8 g# C6 N @# o& c+ p明细分类帐 Subsidiary Ledger ! c( _4 V1 Q$ u" D+ w) X
试算平衡 Trial Balance ; D, t2 I1 i7 B9 B5 j) s
现金收款日记帐 Cash receipt journal 6 \ T" }4 J6 F! R8 c
现金付款日记帐 Cash disbursements journal
+ g9 \8 z3 D+ r8 t2 h0 x* K+ D& p; J销售日记帐 Sales Journal / }- R. u8 X3 U) H( B2 ^
购货日记帐 Purchase Journal
7 J3 O' K+ _: S0 y2 \ m普通日记帐 General Journal
* H4 Y% ^% Y! a1 x* R% G$ ^& P) I工作底稿 Worksheet 8 |( L7 C& L1 p
调整分录 Adjusting entries " o8 b: y6 H* h3 [3 V
结帐 Closing entries + v# a6 a. W# |) O& e% f$ p
3 p" i- [" g/ a----------------------------------------------------------: V& ~8 y- m& y2 k/ W2 D
（3）现金与应收帐款
* b8 o8 H/ l; Q9 |$ f6 N: E/ L现金 Cash 3 j: v5 U7 _/ h6 o. l; C3 k$ \
银行存款 Cash in bank
. Y+ M. t ]7 w7 ?1 Y3 H7 d库存现金 Cash in hand 0 J; z* r( H/ w/ N$ T) O( e+ e# W
流动资产 Current assets e* w) ]6 @* J8 e! Q; s( e! u b
偿债基金 Sinking fund
& [4 Y% P" g8 o. \& O定额备用金 Imprest petty cash
4 k& i; L: v* @) r- ~" m ]+ R支票 Check(cheque) " I) x [. z1 q) L/ N
银行对帐单 Bank statement
2 I3 V% G7 V$ ?) e3 ~( @银行存款调节表 Bank reconciliation statement
* O( ^5 R* }7 A7 N在途存款 Outstanding deposit
* m& F- X! V0 e& R! j5 Q在途支票 Outstanding check
: l! W; _) ?" X8 J) }+ a* ^8 m应付凭单 Vouchers payable : p7 ~6 Q1 J8 W$ I
应收帐款 Account receivable # _( y* {, G3 l$ O/ P* a
应收票据 Note receivable 0 S8 n* [7 E3 x( z/ `. y/ w
起运点交货价 F.O.B shipping point 5 l- F) n4 n- _
目的地交货价 F.O.B destination point 5 O. p. P8 E) C9 m5 J- I! s. W
商业折扣 Trade discount , [% t0 Q3 q. x% Q, t
现金折扣 Cash discount
" f2 k" u% }" `销售退回及折让 Sales return and allowance
7 [% v3 l( t+ [' n坏帐费用 Bad debt expense ( U/ {* A; _8 X, O8 v- l% t
备抵法 Allowance method
& W/ Z& u: W# |8 m; D4 m备抵坏帐 Bad debt allowance 3 J; }1 d+ A( Q
损益表法 Income statement approach
5 G" O! z% K8 j资产负债表法 Balance sheet approach
) J$ d5 x+ X2 v5 u' Y* X帐龄分析法 Aging analysis method
$ D( B' s& ]$ L直接冲销法 Direct write-off method % ]. D2 z7 `$ ?; c
带息票据 Interest bearing note
" B2 E% c2 m) R+ @( @9 F不带息票据 Non-interest bearing note - u1 m% {/ }( A8 I% z
出票人 Maker
) B' A) X O: @受款人 Payee
- w) x# A& @) \) X Y7 T5 q本金 Principal
# a* h$ K& N+ d. m; P利息率 Interest rate
! p1 p! p; C0 D8 n. a到期日 Maturity date
- Q5 n% O3 P. l+ F6 G/ }9 A本票 Promissory note ; I3 L% W9 ]& v2 Y. _
贴现 Discount 9 x4 c1 n$ u$ Q, P6 N
背书 Endorse
" j5 ~) l6 g" w* `' o8 ~拒付费 Protest fee
' S: [) W: z0 I- w/ r+ s% y8 w0 z, w7 g
2 `) R d. d4 t! b, }------------------------------------------------------------
' e! h' ~, R2 z/ R6 l: m（4）存货
$ k; a, x q# ?5 R存货 Inventory
5 I i. N- I6 L3 Q" {$ x; r9 \5 Q商品存货 Merchandise inventory ; s# k8 r5 C! C
产成品存货 Finished goods inventory
7 V9 U5 M/ B' b在产品存货 Work in process inventory
- W* a4 ~" ?- {* j* M# a原材料存货 Raw materials inventory
; F1 a% f* ?) i4 F5 G+ |, a1 c起运地离岸价格 F.O.B shipping point
) Z4 E$ \, e! q! t2 T. E4 h$ {目的地抵岸价格 F.O.B destination
( W8 V7 `9 D) Y' A! Q寄销 Consignment 6 Q7 ^0 ?% l4 d" f8 S* M
寄销人 Consignor
/ Z- l2 @; Z1 ~1 W1 L, k0 E5 D: s承销人 Consignee 3 x" r, S' F% b% M) E) |) q
定期盘存 Periodic inventory 7 J9 x- g- N$ H6 s7 E0 J% Y
永续盘存 Perpetual inventory' n" ~! c5 C6 M+ }
购货 Purchase 9 O4 H7 r& J* w9 b6 O; E1 [+ O
购货折让和折扣 Purchase allowance and discounts / r# U- c2 u) [9 o
存货盈余或短缺 Inventory overages and shortages . O5 Y& M+ H1 E, J
分批认定法 Specific identification 3 g' s2 p9 P5 | |, m
加权平均法 Weighted average ) I5 {7 C, M( T5 z# ]
先进先出法 First-in, first-out or FIFO
& Z2 b' z$ z! l0 ~# G2 C/ ^1 f后进先出法 Lost-in, first-out or LIFO - {2 m& F0 t! v1 j1 t
移动平均法 Moving average ! u4 h& \" A+ x8 ?/ ~
成本或市价孰低法 Lower of cost or market or LCM
0 Q P; [% z0 s, ?' x u& c4 i4 b市价 Market value . g: O' c2 P' d
重置成本 Replacement cost
2 b% k( y# L+ d* U1 `, ^可变现净值 Net realizable value
" i' I& d# B! B% Y5 ] m上限 Upper limit ) t# `1 \ W$ H% h# b" t# S: p
下限 Lower limit
" \1 b7 P; x/ c w2 y* ]毛利法 Gross margin method
+ j" m& P1 x7 g6 n& n零售价格法 Retail method
0 t# ~; D& m, k4 W: f; D成本率 Cost ratio 9 }2 E) P- A) D! K/ Q
5 D4 y- N1 T: W, n7 F! {6 D. i
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' w0 M* V7 @! Y6 k z9 W8 \（5）长期投资
" M8 r! R# n& S/ i. q3 |& R+ ?- @长期投资 Long-term investment
' D+ W; R8 U; M- F长期股票投资 Investment on stocks , g! {" F B1 j
长期债券投资 Investment on bonds
3 _) J; V5 Z1 m5 M/ g成本法 Cost method " |0 S% |5 l& x9 `' o, V$ |
权益法 Equity method - Q" G% Q( `# C' B- o, }
合并法 Consolidation method ) U8 `5 v# |$ ]6 q' E
股利宣布日 Declaration date
# E# m/ r. d7 L股权登记日 Date of record 9 ? L8 _* a( \2 }3 r4 k& W3 y
除息日 Ex-dividend date ( a* \1 L* r( {( c) U
付息日 Payment date # }) ^2 I$ h i+ \2 P$ f
债券面值 Face value, Par value 1 y& y8 M& q- e+ J
债券折价 Discount on bonds
5 e3 T8 I+ m* n5 Z债券溢价 Premium on bonds * i' C: U5 N; \8 e
票面利率 Contract interest rate, stated rate
' R! Q& D/ Y" z8 F H/ m. y4 _& P市场利率 Market interest ratio, Effective rate : Z7 B1 a5 R+ i1 x7 Y6 \. n7 E, e
普通股 Common Stock - q7 ~8 Q6 s% [; v0 k6 |& J6 U' A. H
优先股 Preferred Stock * r9 s' m- R, K |2 ]
现金股利 Cash dividends
7 [# H$ n* G- Z" ^# l股票股利 Stock dividends / w3 N: g% Q4 c
清算股利 Liquidating dividends
! q* R; p) N& Q, a+ w+ j到期日 Maturity date
( l7 r. E i, k5 T; \到期值 Maturity value $ I' z" @7 r3 o
直线摊销法 Straight-Line method of amortization
3 s" s9 ~( O# y3 {2 _! z' I实际利息摊销法 Effective-interest method of amortization; H q9 t) n0 m/ X
$ A9 p3 e8 T% U0 I: K
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（6）固定资产 0 c, a9 V* j; \' E& M
固定资产 Plant assets or Fixed assets
& y7 p/ P0 o, y) Z0 {原值 Original value
' c* L( k& W! Q# @预计使用年限 Expected useful life 3 q6 i9 G: n/ P7 L
预计残值 Estimated residual value . B: H# w4 w5 ]/ o0 J8 `( F8 r+ W
折旧费用 Depreciation expense
7 w9 K' h0 i1 x' s累计折旧 Accumulated depreciation
* \( S" t0 x6 J4 h h. |: k- J帐面价值 Carrying value
y- i. K- x4 K6 y& }- j( Z应提折旧成本 Depreciation cost % e! r# L* X4 V
净值 Net value 1 P! d: ?' B! V4 \9 q! d- q. w
在建工程 Construction-in-process " w5 A5 M1 \1 k0 [* s5 l
磨损 Wear and tear 2 i' O% S+ x V/ r0 C
过时 Obsolescence
9 S1 `: c1 @$ H7 w2 M6 \直线法 Straight-line method (SL) ; ~$ G$ T" J7 L+ Z' @6 `# z
工作量法 Units-of-production method (UOP) ! z% d9 S$ W1 x4 `
加速折旧法 Accelerated depreciation method
: a+ R0 r4 l0 K+ ^5 h; l双倍余额递减法 Double-declining balance method (DDB)
- |2 g ^) |9 z7 Z7 q2 y年数总和法 Sum-of-the-years-digits method (SYD) / b2 W" J9 D- G. S9 z4 Y
以旧换新 Trade in / H: V6 ?& C5 `) R
经营租赁 Operating lease % Z& j: a5 l( G' l: L
融资租赁 Capital lease 8 E. o' G A9 I3 @" L
廉价购买权 Bargain purchase option (BPO)
+ P" `0 S' a3 K5 |资产负债表外筹资 Off-balance-sheet financing - m1 `. R+ e+ O/ a; D
最低租赁付款额 Minimum lease payments5 J {( u' `9 I+ y- V: R! h
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（7）无形资产
`- |' ]" s G( n无形资产 Intangible assets 4 Y$ Q1 I: @) u! Z
专利权 Patents
* ]* w' B" ^% u商标权 Trademarks, Trade names . f: T% o: P8 b0 j" I: d2 z9 c
著作权 Copyrights ; Z9 h3 m8 p; c# }. p/ y; o9 y# p7 T! b
特许权或专营权 Franchises
1 b/ K4 p2 ?$ P R商誉 Goodwill 8 n2 O% p$ s1 f- ~. o
开办费 Organization cost
# P$ v! x6 ]: _7 Q) e! Q' m租赁权 Leasehold
2 |$ {6 n2 N! O摊销 Amortization E1 c$ B/ }0 ]% w3 @+ w+ {( t
--------------------------------------------------------/ B5 G _2 |, V: z8 ]/ b* g) Y! X, u
（8）流动负债 5 X; E/ a7 a( q* w* V/ m! H
负债 Liability 6 R2 X7 k4 C" O( R/ p' q
流动负债 Current liability
7 M- L+ X& q+ j应付帐款 Account payable
* Z* d* S$ f& k4 K1 r) k应付票据 Notes payable
3 ]7 G9 p* w7 c/ H: n; e贴现票据 Discount notes
4 q% w9 Y' T" W9 w长期负债一年内到期部分 Current maturities of long-term liabilities' G( o# x y/ m$ B
应付股利 Dividends payable
$ n" H$ W1 V- o2 X, o I预收收益 Prepayments by customers
. Q: w6 h5 D# D3 d7 N7 q. r; w存入保证金 Refundable deposits 9 d: w6 u/ x. f5 X4 l
应付费用 Accrual expense 2 s9 J" g, A8 ]/ D
增值税 value added tax
/ D$ m) L0 v) j* Z8 y1 A营业税 Business tax H4 J) _! u9 F8 o2 ?
应付所得税 Income tax payable
1 h5 E3 t) X* W2 t; m应付奖金 Bonuses payable $ I5 l' L: `7 i( f6 T: p
产品质量担保负债 Estimated liabilities under product warranties 5 G* `/ ^; S- V
赠品和兑换券 Premiums, coupons and trading stamps $ z& o* c9 n! u* y% V; ^
或有事项 Contingency
: F. @7 K1 ]5 z. n- ^1 _3 A `或有负债 Contingent $ |4 B7 _' ^+ R, l T; }. {
或有损失 Loss contingencies
8 b# i& ]) V9 M或有利得 Gain contingencies
, K* ^) g3 F) c& l4 X永久性差异 Permanent difference
/ K! y+ G: ` p9 ^5 ^时间性差异 Timing difference . ^; _$ v# Y7 x7 J3 A/ L3 a
应付税款法 Taxes payable method
8 u0 y0 g% H" M# ^0 v8 R纳税影响会计法 Tax effect accounting method
. |" H% W) O$ Y0 p4 s! a递延所得税负债法 Deferred income tax liability method
' d3 W3 y, l" A: o
& I2 k W6 Y2 C' v. A( |; @. V: b------------------------------------------------------------) x- O2 h! J/ n8 I p
（9）长期负债
' |( I' L3 I# A% t4 Q4 g3 T1 t9 a长期负债 Long-term Liabilities + T% M- k- L9 b7 V
应付公司债券 Bonds payable
+ x, z6 K* M+ `9 j6 R3 s有担保品的公司债券 Secured Bonds $ @0 ?- f8 f( F
抵押公司债券 Mortgage Bonds 6 l: U8 B& q! _9 u* ?0 t
保证公司债券 Guaranteed Bonds
- G8 U9 H! W* u9 N9 ~# b+ G信用公司债券 Debenture Bonds
) M% B/ [9 W0 B& {2 R一次还本公司债券 Term Bonds 2 ~: G- D# T/ b' h' N9 Q( v
分期还本公司债券 Serial Bonds / ^( R, n, T! y# k% P! w
可转换公司债券 Convertible Bonds ; S2 R3 n* P9 ~, X. L
可赎回公司债券 Callable Bonds
6 E' Y$ J9 G& R2 q可要求公司债券 Redeemable Bonds
( |' I9 |6 o; G1 i- M! x记名公司债券 Registered Bonds 2 p/ h* l4 ~" c1 w1 S
无记名公司债券 Coupon Bonds ' j) l0 S" v1 {
普通公司债券 Ordinary Bonds 2 \' |/ B& Q/ f6 Q3 j: R" b. ~
收益公司债券 Income Bonds
5 p! F; P }3 `) E( t) L名义利率，票面利率 Nominal rate ' [$ Z0 m# m+ }. y
实际利率 Actual rate ) N9 u# I$ h3 y* O9 n; ~ j
有效利率 Effective rate - U9 ^4 \7 j) {8 G7 e9 X( s- s4 A
溢价 Premium
5 o. f5 r6 g0 s# n6 Y1 C折价 Discount 6 E+ j* L0 }4 e* z0 S
面值 Par value 1 B, M, W! S. @
直线法 Straight-line method ( ]8 ?9 j" T" R
实际利率法 Effective interest method & z/ O4 x. b+ D. I8 e/ _
到期直接偿付 Repayment at maturity 8 f4 U3 W' r* l$ D) c
提前偿付 Repayment at advance , }9 h" b6 _! ~. ?5 U' f& ^; e0 k
偿债基金 Sinking fund o; Z9 _7 l% P/ r3 z" p" h
长期应付票据 Long-term notes payable
& R6 x, U8 P# L! b0 q抵押借款 Mortgage loan4 F0 A9 e+ `6 X4 w
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7 X0 E J9 k; @' H2 @, Y7 c# s（10）业主权益 4 R0 R( r+ h0 }" c
权益 Equity
5 _& @; H- h2 |* X业主权益 Owner's equity $ i- p- r* Q X' X
股东权益 Stockholder's equity & x% Y D. w# R
投入资本 Contributed capital
& p6 Z7 [- q% K, f2 n$ P, ?& g' v缴入资本 Paid-in capital
' r2 ~3 ~! p K! K, k: P" C/ c股本 Capital stock + c( T4 `, _2 I0 u2 t0 p+ J0 Q( l
资本公积 Capital surplus # x5 {( @/ a" y4 H5 r. ?4 X
留存收益 Retained earnings 6 ~* ]+ u* f- @
核定股本 Authorized capital stock
- _2 U# g9 n, k8 ]2 Z# j; ]实收资本 Issued capital stock
4 q6 P. K* k7 X: R0 D发行在外股本 Outstanding capital stock % \# H s" d4 D* Y1 L, T" ~% P
库藏股 Treasury stock 2 R" ^4 }. s3 G" f
普通股 Common stock
" _+ q6 r6 D7 [% }+ O优先股 Preferred stock
7 ~2 v5 t8 X2 G) O累积优先股 Cumulative preferred stock
' Q' o0 O- c6 B4 A/ ? c* N' w非累积优先股 Noncumulative preferred stock 0 x' D' G, N4 Z9 [( r" s
完全参加优先股 Fully participating preferred stock
9 ?) F3 l& h7 L( n* c, p部分参加优先股 Partially participating preferred stock
1 J E% ~- {7 w7 `) w非部分参加优先股 Nonpartially participating preferred stock + z. F5 G: C$ u3 E# J
现金发行 Issuance for cash " z$ h/ k# H+ v% W2 g0 b( Q( l
非现金发行 Issuance for noncash consideration 2 `8 E) ]3 U4 I; `' U
股票的合并发行 Lump-sum sales of stock
3 _% w$ _4 h+ l; \发行成本 Issuance cost
" `% {) F0 W$ }1 c! g% j: O成本法 Cost method
3 ]' _+ h! [; ^3 z Y7 n8 J. R3 D面值法 Par value method
. ~5 C* }- w. J( g/ U0 i: f捐赠资本 Donated capital
7 Q: ~! K3 ]9 o6 a0 Q盈余分配 Distribution of earnings
: h1 B( [. }! y! M股利 Dividend
. o$ h5 I* m9 Y股利政策 Dividend policy
' [' n6 b/ O2 c2 w5 i宣布日 Date of declaration 4 }3 F& D& Y" a/ Q% T" e
股权登记日 Date of record 7 U% o C. b" o+ h1 Q: V5 Y1 P, Z% `
除息日 Ex-dividend date 6 ?4 q0 w5 V' T7 A0 S: I. [
股利支付日 Date of payment
+ N5 O8 b- \! V' U4 U5 `6 W5 b现金股利 Cash dividend
8 ~/ \6 Z6 @# e- S! g' H股票股利 Stock dividend * b1 V2 G2 m0 s) w1 U
拨款 appropriation
3 t$ O9 L, [- o Y------------------------------------------------------------2 x& ^' i& M2 V0 m+ c# Z, b
（11）财务报表
. f# m8 ^8 n3 J+ `3 c A$ C财务报表 Financial Statement " K4 ~1 C+ W& y& g, T- c
资产负债表 Balance Sheet
7 x; `. Q- ]1 f$ e收益表 Income Statement $ U# f0 E+ t& Y2 C
帐户式 Account form 3 n: U+ T; m3 Y9 e) ^9 A& \9 P
报告式 Report form $ H" I& M3 a& |4 O/ w1 H# F+ Y
编制（报表） Prepare & _5 `+ {# Q! n, J0 J
工作底稿 Worksheet
% t8 s2 v8 m. \9 [( f) ]多步式 Multi-step
: ^' v( ?* A1 D$ |2 o( }单步式 Single-step
$ d7 U" G3 k! y# N% G-----------------------------------------------------------+ {. p. |+ l; d" u
（12）财务状况变动表 " B$ I5 P) N9 B# \
财务状况变动表中的现金基础 SCFP.Cash Basis
7 e9 X6 z1 ]6 C( |; X+ i0 k（现金流量表） % W: `% q, \- D. y+ l& d/ E
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis * k* M" E5 E' ]# d6 @- R" G
（资金来源与运用表）
* R7 h, U+ ?, I8 W营运资金 Working Capital
w/ j$ h9 R" @+ \1 V全部资源概念 All-resources concept
% g$ n1 v6 k4 W' e9 n) P# h! y2 h7 y( ]直接交换业务 Direct exchanges
7 E! @4 P. k1 t* u8 O- `正常营业活动 Normal operating activities , F! Y( i8 P( h8 U9 ?
财务活动 Financing activities - y6 ^' ]) E1 v# o
投资活动 Investing activities
. a ~7 Q6 G+ C0 e: @/ t- Z-----------------------------------------------------------
; A: o+ ~' \* }0 Z3 U+ f0 B（13）财务报表分析
* b) O* D+ u/ ?/ c d# P: b9 [财务报表分析 Analysis of financial statements
2 h6 g) u# F/ r) [! a- l& k比较财务报表 Comparative financial statements
# {* I- ?' X8 R- t- G: a趋势百分比 Trend percentage * R8 b5 _# h6 Z0 H
比率 Ratios
; a2 g3 B, n. j$ y" g9 ?- E普通股每股收益 Earnings per share of common stock
7 ?5 k3 b* r! F' Z3 I股利收益率 Dividend yield ratio
8 P( E) A5 A. _2 p) E' Q* i8 P `价益比 Price-earnings ratio - F7 f" `3 w4 C2 g
普通股每股帐面价值 Book value per share of common stock : E6 k z( J3 b2 _) e* n' v2 o; L
资本报酬率 Return on investment
9 R/ v6 J) L8 Q9 k总资产报酬率 Return on total asset
5 B$ ~. A% d- ?) o- y债券收益率 Yield rate on bonds + V1 f7 D8 f! w
已获利息倍数 Number of times interest earned 2 u) q0 U7 z7 m! J$ I( l/ l
债券比率 Debt ratio
% A Z. J4 a- |1 l0 f: ~优先股收益率 Yield rate on preferred stock $ X0 i& Q4 p' ^, E5 O
营运资本 Working Capital
! A! k, k! y' U4 f4 ^4 G# r周转 Turnover
; V; s F! @) N# {3 w$ W, a8 F存货周转率 Inventory turnover * h$ V* z2 l8 Q+ W# B
应收帐款周转率 Accounts receivable turnover 0 |. B$ |1 A% a& |' A
流动比率 Current ratio
- y, v8 Y' o. \' w" s; k速动比率 Quick ratio & x& n/ g) n6 _" C9 x( b- O3 s
酸性试验比率 Acid test ratio
# a: K- t; v" ^; L( I- n------------------------------------------------------------
/ E. {. G) S5 r: b% l5 M) w! @1 [- U' y- N n7 J
（14）合并财务报表 4 w5 \/ u* ^. K; |4 W
合并财务报表 Consolidated financial statements
- [6 z. C, b: v吸收合并 Merger
, {6 l6 g9 O4 _) |创立合并 Consolidation % c8 I, g9 K2 V' d& B" t9 f' ]
控股公司 Parent company 8 k& X9 N/ [6 G# T$ i
附属公司 Subsidiary company
! @, [$ m" T5 |少数股权 Minority interest
- v6 i3 [/ e4 \1 }5 K2 k. z权益联营合并 Pooling of interest & k1 W6 i' c# M+ B. l; b2 l1 S+ @ h
购买合并 Combination by purchase
0 t5 r/ C- b* R4 h1 Q0 v4 K权益法 Equity method " c( z% S* ~. v8 @* l' A) t
成本法 Cost method
( v# [4 K7 x5 T. ^- v* }3 l! ^3 m u8 `( h0 B, b2 {- z
------------------------------------------------------------
! ~, h+ a4 W; X& q2 F. e7 o$ b4 m（15）物价变动中的会计计量 : K4 \' c$ `2 }& M9 o
物价变动之会计 Price-level changes accounting : ~" H9 O* I! |$ r Z1 u% M/ Z+ y" Q
一般物价水平会计 General price-level accounting
: C1 E) Y1 X" e4 P( E4 D. I货币购买力会计 Purchasing-power accounting
( i1 E' H" _4 T$ s: i. y. e统一币值会计 Constant dollar accounting ' q+ u& t% x; Y4 i
历史成本 Historical cost / x: D1 h% e6 T+ r% T- K
现行价值会计 Current value accounting " T9 Y9 I3 O7 Z F
现行成本 Current cost
& R% R+ [# [/ h* I重置成本 Replacement cost
) Z0 E7 g: ?& X' F物价指数 Price-level index
- E# h4 S/ {" [" r国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
+ y# G9 y6 F8 k5 Y$ V消费物价指数 Consumer price index (or CPI) / O# g( Q3 E5 _$ E
批发物价指数 Wholesale price index
; p4 U# [ c* S3 a, d8 |0 k货币性资产 Monetary assets
2 z C" j" ~+ N( }& T' u" E/ U货币性负债 Monetary liabilities % X4 v4 n+ X2 V* E# d
货币购买力损益 Purchasing-power gains or losses
5 ^& d9 F" Y( G/ {: G" d: h资产持有损益 Holding gains or losses + o6 m6 G3 @' k- J- H
未实现的资产持有损益 Unrealized holding gains or losses 0 q x# b5 P i& \( u4 ~$ X
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
