 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
6 ~1 \7 l/ ~' ~4 I: m7 ~' K会计 accounting ! v2 i' ^0 b4 p
决策人 Decision Maker , r6 C9 t% J& U* j3 n5 ^
投资人 Investor
; q1 }# E7 M, q股东 Shareholder
8 @$ t2 e% D& f债权人 Creditor
7 Y# c/ d) t5 l' {! y; Y& r9 a财务会计 Financial Accounting
- X& I/ E* w* n8 T6 r- ^: p& e( t管理会计 Management Accounting & @9 o( ^: v. J! B
成本会计 Cost Accounting ) i \! c2 k/ M: V, a4 n" {
私业会计 Private Accounting
5 F% j) W' |: b公众会计 Public Accounting ( P1 U, J2 }* n0 Z* _
注册会计师 CPA Certified Public Accountant
& ^* b) e4 @& f* _3 E3 U国际会计准则委员会 IASC ; ]& [! _; R& S0 k
美国注册会计师协会 AICPA
1 I" [+ C5 }- R$ _' Q/ f2 i财务会计准则委员会 FASB 1 Z! |% k0 `- n2 U. r1 w
管理会计协会 IMA" B3 w/ H9 c$ A( Y0 B
美国会计学会 AAA
4 b+ w7 C! d" O" Q i: }税务稽核署 IRS 1 Y) n/ u4 ~9 B( E
独资企业 Proprietorship % ]* c4 b8 r x3 }( A
合伙人企业 Partnership $ Y: M" ^* o+ X; H& | a
公司 Corporation
, b& m8 q: {* n* _2 P' P1 o, p% m会计目标 Accounting Objectives
' R. K) l( S: v7 D会计假设 Accounting Assumptions ( K+ t4 H2 [5 J9 G' `
会计要素 Accounting Elements
3 J! @: h- L5 f会计原则 Accounting Principles * \9 Y- p- v5 t- R$ f+ k% a
会计实务过程 Accounting Procedures $ s( e/ w2 q& P5 P
财务报表 Financial Statements
8 R8 f+ C7 U/ d3 J; ^' M财务分析Financial Analysis 0 C" S8 L9 h6 ^
会计主体假设 Separate-entity Assumption ; h, [4 H- q; m( t2 n1 G! d2 O
货币计量假设 Unit-of-measure Assumption
" k, u6 B% [& z持续经营假设 Continuity(Going-concern) Assumption
( o' e8 l; ~1 J6 c会计分期假设 Time-period Assumption
4 i" E' f9 K9 i+ ~. {/ G资产 Asset ' K( O" }4 w8 t" P! |, p
负债 Liability
- _. |6 L* @; y, u- v. P业主权益 Owner's Equity 9 x$ E0 H6 e4 k4 Z( ~% P& ?
收入 Revenue & f( p( l9 y; _, l, F9 N. k- j# l
费用 Expense : R3 T5 ]& ]8 E( M
收益 Income
& y4 p' l) M' t( ~* D亏损 Loss
$ H! A. j! b$ w! ]" H历史成本原则 Cost Principle " c% g$ a$ R+ v- z1 G8 P e
收入实现原则 Revenue Principle ) r7 G* \" d5 L+ K3 g0 E
配比原则 Matching Principle
9 c2 C' l, F p( t% s5 L8 @* y7 N全面披露原则 Full-disclosure (Reporting) Principle
# Z/ q" W" D; r客观性原则 Objective Principle
; o4 t4 W+ X8 i3 s& t3 [一致性原则 Consistent Principle
1 A0 _& I; _( l. b- C可比性原则 Comparability Principle 6 w( f* s- `% J
重大性原则 Materiality Principle
% g, C2 L% A9 v+ r/ S/ {% d% { \, \稳健性原则 Conservatism Principle
8 g* M& d6 O- l* c权责发生制 Accrual Basis 2 k6 e0 S4 ^2 y9 |9 z5 x+ m% y" Q
现金收付制 Cash Basis
6 p- g2 U u! ?% b; _6 Q- R: u: _财务报告 Financial Report + ^: M+ y/ F1 f8 E
流动资产 Current assets . L9 y# H z7 K! z; C
流动负债 Current Liabilities : k9 \' ]0 P I" j# k k; w# n1 [
长期负债 Long-term Liabilities 8 _2 \( }) C& E. G0 e$ D7 a
投入资本 Contributed Capital
9 j" l- r$ ?. r; @! ?, ~& h留存收益 Retained Earning* ?) \3 C6 n T* W8 F! r5 D
- u* T0 N5 S$ s: y! F3 |------------------------------------------------------------; J; T) ~1 r" A: W: p
（2）会计循环
* k. W/ ]# p: s7 `$ E. p2 Z会计循环 Accounting Procedure/Cycle
2 m. G6 U4 a; R5 k2 ^会计信息系统 Accounting information System
3 ^0 m4 z; v% C0 E/ A* g- U9 x6 @帐户 Ledger
$ f. a' ]9 S; J, u+ U. V会计科目 Account $ Q: {& |5 n R9 P* ? @% j. H0 A
会计分录 Journal entry
r$ B& S; A) q. h* |' z原始凭证 Source Document
1 G# i3 Y, U& N- ^2 F1 K日记帐 Journal
1 y' x- b2 c+ o" `! {0 v8 C, c2 h总分类帐 General Ledger " u) S$ q, g/ W1 G0 z6 a" s U6 [
明细分类帐 Subsidiary Ledger # O& |7 B* |* W& a! f" n, }
试算平衡 Trial Balance
+ O7 S8 E( v- ~) ]& k现金收款日记帐 Cash receipt journal
- u3 b, t( O/ o3 N现金付款日记帐 Cash disbursements journal
% }& d& c8 T* l- q C, ^3 b* b销售日记帐 Sales Journal 7 ]$ U, i) ~8 u4 m; S
购货日记帐 Purchase Journal
: {9 R1 h$ z; D. w `4 {0 Z8 L' n普通日记帐 General Journal
0 u0 {" T( g: w) g工作底稿 Worksheet
4 M# x0 P; T* M* d& _; O, H2 r调整分录 Adjusting entries - N E3 N6 x2 F, e* {8 V/ Q' {( _
结帐 Closing entries
5 K( H: j1 t, H r2 e
. ~! B# o/ f4 i: c( c$ I0 H7 V0 o: z----------------------------------------------------------
n' d" O* Q( j3 n( ^% V2 N, _（3）现金与应收帐款
2 R' ?2 W+ |1 O现金 Cash . R7 a% U$ b& n: `+ g
银行存款 Cash in bank * c0 E+ `. {$ F8 \, I6 O% C
库存现金 Cash in hand 6 T. m) r0 s& }) I! o2 c. Z
流动资产 Current assets % q2 N* I$ F2 Y- F" D3 F8 h, i9 W
偿债基金 Sinking fund & v: x( d8 Z. h7 @3 _
定额备用金 Imprest petty cash 5 @' u( V9 L0 h* E7 H0 H$ T
支票 Check(cheque)
# v+ S s1 ~# d7 M7 w! K, ?银行对帐单 Bank statement
/ P! q: w4 u/ X( J- w! [银行存款调节表 Bank reconciliation statement " b8 M" u W9 ~+ q
在途存款 Outstanding deposit + p' f. }7 e; v- w
在途支票 Outstanding check
( y8 j4 B' c0 r应付凭单 Vouchers payable 1 k: ~# w- Z& J8 [, ~
应收帐款 Account receivable
; m1 }$ c( C* ?! }+ s应收票据 Note receivable
$ e1 m- `& @% Q$ E: {' F; F2 z0 b起运点交货价 F.O.B shipping point
7 \) G* g2 l" D: J4 y5 `目的地交货价 F.O.B destination point . T* o: K3 l4 l4 @$ ?+ s# X
商业折扣 Trade discount
! P7 Z7 D j9 T3 e% |7 b现金折扣 Cash discount x- G7 Q7 I6 z
销售退回及折让 Sales return and allowance
9 c+ z/ P( b w0 r" h! W0 a坏帐费用 Bad debt expense
' e; d; c# c8 F* O8 W0 ]备抵法 Allowance method 0 O4 G% z7 Z! \$ w1 T% b8 h2 F% V" c
备抵坏帐 Bad debt allowance
1 F+ E/ W! o3 s" g% z损益表法 Income statement approach 8 \" r9 q5 h% Y. Z7 H
资产负债表法 Balance sheet approach
$ H+ E- p- N) n7 F. `. U3 s" `, K帐龄分析法 Aging analysis method
% a8 b7 ?# A! _0 ~# ?' V6 N直接冲销法 Direct write-off method
. C3 Q+ p \( _1 l5 v7 F带息票据 Interest bearing note 1 S1 T K% x; o- k
不带息票据 Non-interest bearing note % ?" K. S X5 E. x
出票人 Maker
; O" J' l. ?6 n# B' ^3 b2 N8 c受款人 Payee
' ?9 ]! S) A, S本金 Principal
; ~# A5 x0 `4 i# l/ s4 R+ ]利息率 Interest rate
* c5 C* Z& k+ T2 I6 d1 k到期日 Maturity date & d. a6 v& l! p/ W) V
本票 Promissory note
1 o z G5 \9 ^8 {) l8 x贴现 Discount ) K+ }4 Z% Y, y- T. R: a
背书 Endorse
2 z- M" y& g; [) b5 i拒付费 Protest fee
' k. k0 P# x M! M3 z O0 `; t
3 s; l+ A7 X2 ]$ x8 R1 t------------------------------------------------------------
! s. j! J; O9 c$ Z3 p7 W; O3 R（4）存货
, B/ b' `/ z5 v! V8 }) q8 m" z t+ a& \" e存货 Inventory
% i8 L$ r: [- e1 T商品存货 Merchandise inventory
3 P& e& x+ o0 J/ _产成品存货 Finished goods inventory
J& l* G$ L& v( b8 X- L在产品存货 Work in process inventory
. Q; n( i% L; ^; H( z5 }& a; d1 @& m原材料存货 Raw materials inventory & N5 L8 l. z3 z4 _+ v
起运地离岸价格 F.O.B shipping point $ G& [9 ]3 p' x6 `
目的地抵岸价格 F.O.B destination
! c; k' S S1 G1 w' N( e9 C寄销 Consignment
( {1 @: O5 B L( B4 m2 R: q" v# u9 w寄销人 Consignor " A( ]1 E* r6 K/ |
承销人 Consignee
w, }( Q5 E- v8 k6 [定期盘存 Periodic inventory
: p# ^* `- R" k, b, @5 k. e0 P+ F永续盘存 Perpetual inventory
: K/ _8 [! a% R& S. w购货 Purchase 0 G9 s) m2 H& `1 k5 @, m1 D2 u2 u7 _
购货折让和折扣 Purchase allowance and discounts ; _: Y0 [2 t$ `$ M
存货盈余或短缺 Inventory overages and shortages
5 f) r0 m( \; b" r1 z l5 ^分批认定法 Specific identification
" s+ B5 z, h* z% y* Y) d加权平均法 Weighted average
, u* o3 M% M) s! E3 n' Q3 E% N# A先进先出法 First-in, first-out or FIFO
! \6 y8 S/ T2 _- _4 g后进先出法 Lost-in, first-out or LIFO
+ O+ w0 d6 R1 j移动平均法 Moving average 9 k7 ^7 G: P* L
成本或市价孰低法 Lower of cost or market or LCM
) k7 Z; {$ g; E3 @9 e3 v市价 Market value
# A. W* S. W) `# P; H重置成本 Replacement cost / ~5 ^; S F& L" \6 q
可变现净值 Net realizable value - e& B5 \( G z- i/ b" j/ B
上限 Upper limit $ u, m0 n8 q2 q# z/ S0 ]
下限 Lower limit
/ a! n z' e- Q; a# d4 k1 j9 g. k毛利法 Gross margin method : @( f# @6 I8 o8 S1 m0 C# w
零售价格法 Retail method
8 w3 p! f7 `+ v* h' N+ D成本率 Cost ratio
3 i8 }# T: Y0 n" |8 K* ^
, W1 F7 p, A L+ ^+ C5 X& N------------------------------------------------------------
, i' T) k) E% [$ R( |（5）长期投资 1 @) h0 J/ K+ F c( I) q+ _1 r
长期投资 Long-term investment
7 F' F1 K" h1 N4 y长期股票投资 Investment on stocks + v; w# h8 m' `1 c5 S. L
长期债券投资 Investment on bonds 1 j' S9 Q% g- A: u( r6 N0 S
成本法 Cost method 3 c# [- C( n# D' S
权益法 Equity method $ D5 d& T) y, B
合并法 Consolidation method
7 a. q5 D5 B& G; x5 n* i* B股利宣布日 Declaration date
$ M, J; {6 R* i5 S6 N* z股权登记日 Date of record
; t7 D2 U+ J0 y$ r J除息日 Ex-dividend date / a/ y- F1 `* y3 z' w
付息日 Payment date 1 w' ~5 j2 c v: r: ]/ k2 x
债券面值 Face value, Par value # ^5 ]! ^7 r) }
债券折价 Discount on bonds : q5 J. f; r) w- O5 q. l: v# _7 V
债券溢价 Premium on bonds
1 t- w5 \1 m) N% W; U票面利率 Contract interest rate, stated rate
4 f$ [4 k j+ H& O! Z市场利率 Market interest ratio, Effective rate " b7 [5 f6 r9 C$ N
普通股 Common Stock " i. U2 y+ ]3 q
优先股 Preferred Stock & s) F1 ~9 _0 `4 }% C& X
现金股利 Cash dividends * J) p- i4 j% L N; I! L
股票股利 Stock dividends
( E' I# s, _5 }清算股利 Liquidating dividends
! S4 s( [ E3 I- U9 k- W; Q到期日 Maturity date - k: l p; e" Q2 V
到期值 Maturity value
8 g) u1 r5 {- h直线摊销法 Straight-Line method of amortization " E" V5 f# P7 A
实际利息摊销法 Effective-interest method of amortization
- \) m& B" ]6 }4 C" m
! U& d- M7 k- A---------------------------------------------------------
8 T$ ^. ~. H! S! a2 D# ~" o（6）固定资产
# l4 E1 _6 O/ L% s: d6 N U固定资产 Plant assets or Fixed assets & Q# g8 I0 j! g6 H1 z2 ?5 u
原值 Original value
! a, B* y4 l! l) C8 B预计使用年限 Expected useful life
- X. Y6 S( K/ {: J- k* h. o+ q. a4 [预计残值 Estimated residual value 7 T5 k! x$ g9 F% Q( {3 Z7 q% X
折旧费用 Depreciation expense
/ y5 T# B3 j9 {3 T$ {累计折旧 Accumulated depreciation ; v7 O9 B0 c( ?2 h5 u
帐面价值 Carrying value
$ y9 Q( o2 T) Y- I- ]% v1 t R( n5 S应提折旧成本 Depreciation cost
6 U! c( }6 I+ C9 \净值 Net value
$ j4 C5 S [, X7 c在建工程 Construction-in-process
2 C( C8 h( z) q磨损 Wear and tear
9 `# f5 i, M+ o) Q4 G4 j过时 Obsolescence
4 @# T; ]/ T% |* a6 J4 n1 f直线法 Straight-line method (SL)
8 Z+ V' j6 w! U- ^4 Y n/ y: h工作量法 Units-of-production method (UOP)
9 y! G2 m' u6 y* F P( a# d8 V. T9 N加速折旧法 Accelerated depreciation method ) o+ ?$ z7 ?1 W- g" r6 `$ B
双倍余额递减法 Double-declining balance method (DDB)
8 p* N& J) ?; B9 d% B$ e年数总和法 Sum-of-the-years-digits method (SYD) % J8 u. e( k% n' c8 K
以旧换新 Trade in ( s7 g: m9 P5 u. F
经营租赁 Operating lease
8 E2 r/ i; R% I" Q融资租赁 Capital lease
' J8 l$ ?! G" ]7 C8 `& t, b廉价购买权 Bargain purchase option (BPO) $ B' b1 z( {8 I& n8 b% W' ]5 u
资产负债表外筹资 Off-balance-sheet financing
. k$ E8 `; `4 N" p Z7 S最低租赁付款额 Minimum lease payments0 W1 l8 _! N5 T: ?
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/ I3 ~4 Z# q4 w O7 ]（7）无形资产
' ?. d: q- L+ d4 g1 q9 z无形资产 Intangible assets
5 \6 b5 G" d' p& U2 y. E- E! {专利权 Patents
+ ?- s6 l6 Z; l& N# D商标权 Trademarks, Trade names ) k8 X) C" G- c+ u9 c+ z
著作权 Copyrights
; ^! ]# J& J5 Y& ^ \7 X# Z7 I( E特许权或专营权 Franchises
4 Q4 Z) `# G6 W! u( ?/ h商誉 Goodwill ' e+ s: A. e! h- C* ^1 q1 z
开办费 Organization cost % _: w& J9 i1 T3 l3 _' C
租赁权 Leasehold
7 |2 P% W9 q+ {0 a9 {摊销 Amortization * b2 A9 M- E% x$ V* U6 n$ p6 s8 E1 W) Q
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$ O4 @* T! j8 w ?2 G: D（8）流动负债
( W. v6 T: t2 m8 D; l负债 Liability h3 z' r; i. l
流动负债 Current liability
! c" q0 J/ h, Z# q8 N t" U, K应付帐款 Account payable % V9 t6 R0 c+ N7 [
应付票据 Notes payable : w5 ]9 |" m/ z2 r0 y" n' \
贴现票据 Discount notes
5 |9 y+ |* P v* i4 {, `长期负债一年内到期部分 Current maturities of long-term liabilities
8 N5 }# f* m+ e' s应付股利 Dividends payable - Q; {9 ~$ W* g" j$ b! z4 w1 T
预收收益 Prepayments by customers
5 c1 Z+ e i& H. T( y; Z存入保证金 Refundable deposits
" |5 q* Y( P5 A, Z1 ?& w8 T7 P6 F5 Q应付费用 Accrual expense
& C, c4 }+ y4 J! Z增值税 value added tax
3 p: c6 F, e& V" b营业税 Business tax 2 ?& y* @0 h$ L8 @2 W1 S8 l1 z
应付所得税 Income tax payable
' i1 d8 s6 e6 M) P( ?( U- F, O/ T应付奖金 Bonuses payable + ?$ L @0 X5 Q) {: s; {
产品质量担保负债 Estimated liabilities under product warranties
% e. n* U$ R; C: ?0 {2 Z' c! L. Y赠品和兑换券 Premiums, coupons and trading stamps
" t3 Q! { w7 n- n% d3 w或有事项 Contingency ' {: B2 K1 z; e6 D
或有负债 Contingent
( c, t$ S+ P( D: K0 J, o+ f9 P或有损失 Loss contingencies
7 X3 D* l( O# a0 J0 R$ @: s9 G2 _: D或有利得 Gain contingencies
# ^ g5 z( H* F6 u永久性差异 Permanent difference M5 A3 L( N- H
时间性差异 Timing difference
6 {0 C: C' V% K1 O; |* W* Q应付税款法 Taxes payable method
6 p; c* c) P ?$ C6 {) E' j纳税影响会计法 Tax effect accounting method 9 g2 q8 f( n* C" k) Y( x
递延所得税负债法 Deferred income tax liability method 3 u8 }, D% ^) g% i5 p6 H
; l ?; N4 U) T. W9 }. `4 I
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（9）长期负债
( y, C; I0 e/ o K长期负债 Long-term Liabilities & A* E( ~ ?0 a9 x# U
应付公司债券 Bonds payable
$ r& ?' x- y& x有担保品的公司债券 Secured Bonds - X5 R/ r8 V5 @9 |* P- D
抵押公司债券 Mortgage Bonds
* r" v7 t3 F5 J. |% n7 E7 t! c) }2 f保证公司债券 Guaranteed Bonds
6 ^# {9 G5 I: E# n3 I% x. k8 [9 E信用公司债券 Debenture Bonds , o3 g/ a0 _# l8 z
一次还本公司债券 Term Bonds
$ [( ~! `$ S) Z5 D5 c# j分期还本公司债券 Serial Bonds
1 x' a* |7 w2 T可转换公司债券 Convertible Bonds
0 Q0 K* S, \; [1 y4 R* l n可赎回公司债券 Callable Bonds
$ N1 p" w. |5 ?% F9 h7 E可要求公司债券 Redeemable Bonds
% C6 `8 r6 W+ U7 v( P记名公司债券 Registered Bonds " K" Q3 m5 ~* R3 p+ R
无记名公司债券 Coupon Bonds ; ?4 ^8 ?5 L0 a, ^/ L
普通公司债券 Ordinary Bonds 5 }1 r% b7 M& Z" z: Q* y
收益公司债券 Income Bonds 1 X8 H3 U7 e% A* r
名义利率，票面利率 Nominal rate 1 o6 y# j6 I! {/ y4 \
实际利率 Actual rate 1 j( M9 e) ]& M$ j
有效利率 Effective rate
: _7 b3 M& y3 N& d; x6 Y溢价 Premium
+ Z4 W% }- Q. q" \& p$ @" z- q折价 Discount # y1 r [, D, m) i2 K( E
面值 Par value
7 `+ i: k& Y9 S3 y9 B- Q直线法 Straight-line method
, M. a# [% O2 l# `$ E) l实际利率法 Effective interest method
1 [. U: P3 A4 h& _9 Y7 R1 [. D到期直接偿付 Repayment at maturity
7 z3 v3 p3 H9 A4 h- ?提前偿付 Repayment at advance + @- W- k, v% z9 b1 s5 a
偿债基金 Sinking fund
) c- h. l( G. A; o T长期应付票据 Long-term notes payable
, D5 v# y3 |$ F8 K抵押借款 Mortgage loan
& e, D" w8 e; r0 D--------------------------------------------------, a, [, m! a8 I# z" ]! v7 j. |
（10）业主权益
- u, p8 O" O8 j" K权益 Equity
9 H- D$ l' l! b# l9 _" V% s业主权益 Owner's equity
% p3 c! E* L" Q9 R9 _( N股东权益 Stockholder's equity 2 x' h' H6 n; X* D7 M# y/ B3 v
投入资本 Contributed capital ' P' |( q6 G7 y
缴入资本 Paid-in capital 4 q7 @& y0 j y% d: V% A. ~& W
股本 Capital stock
9 o! g/ P6 P6 T2 Z9 E2 b资本公积 Capital surplus ' x/ |9 s) g. ^8 u
留存收益 Retained earnings
! f6 S, g9 H9 @4 @4 C2 D' c& w核定股本 Authorized capital stock + _( T! D9 | x- [4 i# {, S
实收资本 Issued capital stock * ?, {4 J7 c8 F7 r1 o" w: [
发行在外股本 Outstanding capital stock
! ^+ v+ S2 e0 w, `9 u库藏股 Treasury stock
0 q3 ?. P* q/ n1 P1 e3 j$ m+ c0 h$ M普通股 Common stock
6 D1 L5 z v3 K& [$ F7 `6 v8 m优先股 Preferred stock
, t- a$ D& q) C Y9 C5 T累积优先股 Cumulative preferred stock 5 {4 U& y3 J. k
非累积优先股 Noncumulative preferred stock ) _0 z$ B2 A; S/ G, u# }8 U* U
完全参加优先股 Fully participating preferred stock
" \7 U( h8 G3 ~7 t/ @部分参加优先股 Partially participating preferred stock
5 C! [2 y+ s) h% Z6 {: G) N非部分参加优先股 Nonpartially participating preferred stock
3 J" V! T: [4 B0 q9 y, k现金发行 Issuance for cash / [6 T5 G' h' d# Y
非现金发行 Issuance for noncash consideration
" D& K1 F7 ^( o0 e/ [$ C股票的合并发行 Lump-sum sales of stock
7 s) L& W: t0 l% D0 c发行成本 Issuance cost & q1 V7 x+ O8 t9 c) g# e! E; j1 U& ]
成本法 Cost method
6 L! x2 F: Z( J0 ]7 |面值法 Par value method
$ o4 {1 u' k' L, i) ~' S; v捐赠资本 Donated capital ) _ L7 u# `* f6 H) y, }: v
盈余分配 Distribution of earnings
" X1 {) K- e8 N+ E; H+ F股利 Dividend 1 @% n# A# f5 G5 b5 J# ]
股利政策 Dividend policy 3 N0 c* t- T3 [$ }
宣布日 Date of declaration ( I9 }6 ^5 V; U* b! W _
股权登记日 Date of record {5 E' A+ _ w1 E/ p6 N3 Y
除息日 Ex-dividend date
( i8 l) }4 R; K( Z; [% U$ U股利支付日 Date of payment # h# U) T2 f/ Y9 s
现金股利 Cash dividend 7 A. P | j3 n% ~1 T
股票股利 Stock dividend
0 R5 |0 H8 j4 P3 s拨款 appropriation / |" H* u. [' P
------------------------------------------------------------! y# N& C( q0 L% I+ n
（11）财务报表 : G, A* _( a& C, s" @
财务报表 Financial Statement $ s: [' a/ r8 u2 ]
资产负债表 Balance Sheet 5 r h) B8 O; P
收益表 Income Statement
2 j, s, D. ?0 R% e帐户式 Account form
/ h! r/ a" Q3 |0 ^报告式 Report form
+ a) p0 _* G$ L2 T- Z" v& O/ H0 \编制（报表） Prepare
8 k5 A: D# ?4 Z工作底稿 Worksheet - U5 ~% [& \1 f4 l0 C2 h
多步式 Multi-step 4 Z' z: N/ c5 k( c5 n
单步式 Single-step & s# C% r$ S& r6 X. m J
-----------------------------------------------------------3 V) x; ?/ R2 ^% o+ I* L7 z
（12）财务状况变动表
; H* X- L% w' N" g" W( c财务状况变动表中的现金基础 SCFP.Cash Basis
/ k6 G% Y; J% E/ O5 X q4 O5 `（现金流量表）
e8 M2 } |4 D; F2 H& v财务状况变动表中的营运资金基础 SCFP.Working Capital Basis + e0 F* e! x6 L
（资金来源与运用表） $ ^" x: Y2 o$ J n/ Z
营运资金 Working Capital ; ^7 J% f/ c, b+ y# J& n; g( L
全部资源概念 All-resources concept : Y$ q( j0 ]/ t% M& T) ^% O
直接交换业务 Direct exchanges 2 {; y; ~- k9 }: d8 g
正常营业活动 Normal operating activities
k3 m! [7 Z: }1 u5 X财务活动 Financing activities 7 ]! i }; n( `, i1 r+ i
投资活动 Investing activities
1 f6 k1 f3 P5 V+ [-----------------------------------------------------------1 w2 _$ {# m+ u3 @, X
（13）财务报表分析 6 z& A5 Y z; M
财务报表分析 Analysis of financial statements - Y& ^3 B) P/ L+ M) _$ I
比较财务报表 Comparative financial statements , Z$ c4 G, P3 Z r& | `
趋势百分比 Trend percentage 0 n4 ]) y9 Y# q) f2 ?
比率 Ratios l5 a2 ~7 f, i# G4 p
普通股每股收益 Earnings per share of common stock - S, Y( o7 s- L) A# b
股利收益率 Dividend yield ratio " G0 G& G; t" U, o; Z: E3 k
价益比 Price-earnings ratio ) n' S) i$ a4 R! `' A/ c) X
普通股每股帐面价值 Book value per share of common stock + r$ Y7 C' S, k8 @4 |3 C
资本报酬率 Return on investment
5 K( J# \+ `: C& Q F总资产报酬率 Return on total asset 3 @- d* T( o1 `$ O
债券收益率 Yield rate on bonds
: E; V) q% T3 y5 L5 o% ~0 l已获利息倍数 Number of times interest earned
8 k# i5 E- E: P& m% Y0 L& c债券比率 Debt ratio . T% h: G+ ~* u. D- x- ~
优先股收益率 Yield rate on preferred stock 2 N, @+ F$ W4 }0 z# a
营运资本 Working Capital
3 n" ^6 {5 l4 b+ ?. k* O& B, h周转 Turnover / H9 S" R# j( I$ ~- N6 h6 s K
存货周转率 Inventory turnover ( m) [7 O+ j8 f7 J% `: ~$ g
应收帐款周转率 Accounts receivable turnover
7 R! i2 {& a8 }, X, j4 n# X& o8 U流动比率 Current ratio / \. y, X# h. ]. [# `
速动比率 Quick ratio 2 b2 G6 H7 w0 e: v+ ?
酸性试验比率 Acid test ratio
' z1 ?+ e0 V' @9 C9 P------------------------------------------------------------
# s x( n5 O" w: U1 J8 f
, a" L5 r) ~0 E（14）合并财务报表
/ j) \! s% P" c$ X- \6 {合并财务报表 Consolidated financial statements
: K7 W# f8 h6 L6 w吸收合并 Merger
, u( B$ w3 j, w) y6 N4 o创立合并 Consolidation
2 ~+ s: m z2 E控股公司 Parent company 5 Y0 N: q7 j" y8 G& ^4 i, E& ]
附属公司 Subsidiary company + H( I" U* @& v5 e6 ?
少数股权 Minority interest
7 h: A- }' |7 L4 r5 q. \权益联营合并 Pooling of interest ; w- P; ^3 {* J6 Q+ `, c+ w
购买合并 Combination by purchase
) n$ X% N( v$ b) ]" B权益法 Equity method
1 q. p& ~( T) q ~6 l3 F成本法 Cost method
- ^1 G7 W1 T4 S1 r" ^! @& U4 i) D7 F m7 c1 f; x
------------------------------------------------------------" B% T5 d f$ c7 g0 r- ]
（15）物价变动中的会计计量 : L" w( ?- z( f' U2 C
物价变动之会计 Price-level changes accounting ) u3 z4 L' f! c6 b4 l4 Z0 J' X; X
一般物价水平会计 General price-level accounting $ u! d0 D+ q) R: V+ {3 U9 u: K0 @
货币购买力会计 Purchasing-power accounting
- Q5 i- s9 @ A% U$ X, G统一币值会计 Constant dollar accounting
3 U; P+ E* _! g4 w% s0 @5 \4 x* T历史成本 Historical cost
! a& g0 j4 x* U: _( ~4 X) B" x `现行价值会计 Current value accounting
0 I" ~! b- R# M: n8 d* c现行成本 Current cost - Y- J1 i d; @
重置成本 Replacement cost
) m- p0 k3 l: r( Z O物价指数 Price-level index ; v+ X7 J) I& Y0 F6 y% g* t
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) / W& L9 F8 F0 l3 [
消费物价指数 Consumer price index (or CPI)
7 e7 `4 n! E! O2 q; x; K批发物价指数 Wholesale price index
: I3 Z) |" k( c1 s货币性资产 Monetary assets 7 o7 y3 M# @/ ^; [# D
货币性负债 Monetary liabilities 8 O" o p6 m, I
货币购买力损益 Purchasing-power gains or losses
: s" Z1 X; ]" w资产持有损益 Holding gains or losses 6 l! d9 [+ h5 {5 H2 v
未实现的资产持有损益 Unrealized holding gains or losses
8 G" k: j! _; d+ A" t9 y) i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
