 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 5 j! k1 x8 Q0 H9 @4 ?
会计 accounting $ U/ b- b1 c; t) _/ R5 J
决策人 Decision Maker
$ ^7 r% @* H3 I5 m9 Y) u投资人 Investor 8 B/ N4 Y6 C r& g( N' t$ R
股东 Shareholder
8 x2 x* I+ ^2 M债权人 Creditor
) j0 m f; _8 p% ^财务会计 Financial Accounting 6 x/ g; E$ H2 w& @ B( [% ~
管理会计 Management Accounting
9 R- m1 U1 x3 t- l/ v( p成本会计 Cost Accounting % b6 v- a6 @$ ?8 |& Y
私业会计 Private Accounting 0 {9 r3 V; O! p) Y
公众会计 Public Accounting
+ G8 ?+ J. y" @8 _7 C/ q注册会计师 CPA Certified Public Accountant / p" R9 t2 d: l+ n. M2 o
国际会计准则委员会 IASC 8 U" e$ F- W. f- m, ` Y. h7 G
美国注册会计师协会 AICPA
S' O6 A; P* b财务会计准则委员会 FASB 4 ^! q/ U! n$ B( X/ H+ @5 t: D2 x
管理会计协会 IMA
; J& c7 `5 | |5 T美国会计学会 AAA 0 v# Q4 \6 z0 o' B$ [- h7 _
税务稽核署 IRS & e5 Y; j% i2 ^$ n4 K
独资企业 Proprietorship 4 d; _+ K) d# ?
合伙人企业 Partnership
) r& I* d4 W, A+ Z3 K! { Q公司 Corporation 5 P4 v: Y1 m, G3 {( s! @
会计目标 Accounting Objectives
- I t! v# p3 P* [7 I6 k0 a0 ?7 v, r会计假设 Accounting Assumptions 6 K5 P% k8 ?0 S/ ~& u; G: P
会计要素 Accounting Elements * v/ h7 p; X0 z9 [3 s3 i& i9 l
会计原则 Accounting Principles
( S |2 O0 W' [ U! e. I7 e/ D会计实务过程 Accounting Procedures
: z: r w4 T. ~" T/ W+ N* Q- Y财务报表 Financial Statements , h0 r5 Z+ x) \; R7 E# G
财务分析Financial Analysis
& y7 y$ ]2 ^0 |+ [! k会计主体假设 Separate-entity Assumption
F; `4 W/ E$ U1 Z$ W货币计量假设 Unit-of-measure Assumption
/ a9 F5 B9 [: z. G( v持续经营假设 Continuity(Going-concern) Assumption 7 c7 n( i$ y2 B( r
会计分期假设 Time-period Assumption
& ^0 D; w& a9 k8 q; k) g- I资产 Asset
, r0 ?2 X# G5 v8 f负债 Liability 1 Y+ n9 s1 J' d+ V P2 a6 }
业主权益 Owner's Equity 2 E6 L& B$ @/ ]0 `6 J$ W; o
收入 Revenue
! s" J) A- D m费用 Expense & a" g4 J1 v: w% B/ ?+ O8 e
收益 Income # P! Z( a7 v+ \; O3 ~# ~
亏损 Loss
: K9 x' \( A7 [% Z历史成本原则 Cost Principle 4 ]" H2 u8 j' I& m) A1 p8 j8 K5 p
收入实现原则 Revenue Principle
! L$ S2 @6 X. l% P8 G# O配比原则 Matching Principle
9 b- y; x6 E9 t) i. _全面披露原则 Full-disclosure (Reporting) Principle / C X6 [% H2 G
客观性原则 Objective Principle 1 v. p4 ~, G: O+ Z
一致性原则 Consistent Principle
- s1 ?. U! I/ R5 A: {. I1 V |可比性原则 Comparability Principle 5 c: z3 u# j+ j% L, m. v
重大性原则 Materiality Principle
& U% u& e" ?* n4 T& _% K稳健性原则 Conservatism Principle 3 e. l6 X A) k5 @( U0 P
权责发生制 Accrual Basis
5 Y) L7 s6 R1 }3 y现金收付制 Cash Basis & ^! o9 N' Q1 M* S$ e8 t
财务报告 Financial Report
9 S, s) j2 G( D) F& a流动资产 Current assets 2 [1 ~; P" `9 ?9 n
流动负债 Current Liabilities
; X% E# m5 Y/ X; i5 E2 j7 M长期负债 Long-term Liabilities 8 D+ Z; ~( q- g4 S r6 B
投入资本 Contributed Capital
! W+ K+ j4 M& o% O8 ~- H2 A留存收益 Retained Earning0 I- p2 ^( ?6 \
: _6 ~. r- a* o, U------------------------------------------------------------
& {* h3 T6 ^! |# e( u& x1 W) L（2）会计循环
9 j: b6 a+ g; P! n1 T, ~会计循环 Accounting Procedure/Cycle $ z$ n4 R2 s. D9 |1 R2 l; ?
会计信息系统 Accounting information System
- n; k: O$ ?6 J. u) N( o- s帐户 Ledger / E B, p0 A7 E7 i, ~/ h D
会计科目 Account
) H. z" p7 @5 a1 x会计分录 Journal entry
Y9 C( {4 m( {6 z原始凭证 Source Document , |, |, y" G7 _4 F
日记帐 Journal & r( h1 c* w% ~6 Q' D
总分类帐 General Ledger
- }9 }* y2 k8 ]% }1 h8 h' m! p明细分类帐 Subsidiary Ledger
& T- B* y: t9 w9 }" T" G试算平衡 Trial Balance
4 I' W7 W1 K" u现金收款日记帐 Cash receipt journal
7 A$ A, @ K: a! ?# L; S现金付款日记帐 Cash disbursements journal # Y. ]. o+ F7 g
销售日记帐 Sales Journal + B% N) K! \# H \9 P
购货日记帐 Purchase Journal ( O8 u8 S# @, U' E( m$ g" s
普通日记帐 General Journal # c1 \+ _% q$ d3 i# Y
工作底稿 Worksheet
8 B8 O. G1 l% m% y; N调整分录 Adjusting entries 7 L7 X6 _. v1 q# G- y/ m
结帐 Closing entries
" K. Y# f! \9 r& ~; z' _3 F% @* J4 w- K5 T
----------------------------------------------------------5 A& B2 q: {( h0 ]" s1 x
（3）现金与应收帐款
$ |7 J, w4 Y7 f现金 Cash 4 l: X4 C$ ^8 Q+ K
银行存款 Cash in bank 5 V7 }$ D A' [
库存现金 Cash in hand : a( @1 g9 O; |$ r" T; e4 N! f: {: l1 p
流动资产 Current assets
+ D/ z7 p3 Q! [偿债基金 Sinking fund , I, A( \9 y7 x6 z' }
定额备用金 Imprest petty cash
$ i; E, t9 j4 [, I# t5 c6 B支票 Check(cheque) ' K" M; x$ j5 k/ t5 o
银行对帐单 Bank statement ) i1 F7 w5 \0 g, C, K# s* c# f
银行存款调节表 Bank reconciliation statement
9 H( w1 |& e8 f, y' X1 {在途存款 Outstanding deposit , X/ q$ o% D+ W) o3 T# x0 s$ W
在途支票 Outstanding check ) h' [. D7 P$ v f( q$ H# o
应付凭单 Vouchers payable 2 F9 ^5 b& d& ^) f
应收帐款 Account receivable
1 U5 M' M& f4 `8 s C. ?, k: o+ c/ I+ P应收票据 Note receivable
, e9 M$ ]+ u1 a$ [; ]5 D M起运点交货价 F.O.B shipping point
7 w+ v4 }" j- r& d/ N2 a目的地交货价 F.O.B destination point
1 ^' C$ W: J3 ~+ ?: M5 O# ?商业折扣 Trade discount 1 t+ g3 T% f1 P4 [3 |+ d- T
现金折扣 Cash discount
* a& R( s: B) A0 a$ y5 D销售退回及折让 Sales return and allowance
c6 J4 \! |# Q7 Z5 r坏帐费用 Bad debt expense 1 i" R$ ^$ u5 q; u5 S
备抵法 Allowance method
5 p) p/ |' Z1 a ]8 R _1 ]备抵坏帐 Bad debt allowance 0 U2 ^1 i2 y: h; J3 Z
损益表法 Income statement approach
6 l- o K" T7 R( F% X资产负债表法 Balance sheet approach ( l9 s$ r1 r) U% s( ^. v' A
帐龄分析法 Aging analysis method
0 ]. v9 V" G! B直接冲销法 Direct write-off method
' ~8 Y3 Q! `$ R/ `! O带息票据 Interest bearing note
- h0 N6 U% t4 p6 F+ ]不带息票据 Non-interest bearing note
: U: [) K( `8 {! s3 M4 q) Z4 Z6 Q出票人 Maker
* ]$ l/ x) h& x! h7 N! r受款人 Payee
/ T! A% |8 h- K1 [本金 Principal 8 x# D% m) h& b$ s" ?" N
利息率 Interest rate
/ {( Z1 E! y N0 L% S6 l到期日 Maturity date $ R6 R9 t; [( _6 A9 H; ?; Q
本票 Promissory note
+ D' L7 e/ R' p: Q4 B5 K! z. `贴现 Discount 7 |/ [) X" v _1 F7 g
背书 Endorse # T2 ?/ h* l+ E* H4 _- e
拒付费 Protest fee ( U* f/ m$ Q! P) |& t( V( l
# R! [8 r3 V( l------------------------------------------------------------
4 o8 [" y$ H( ]) o+ W（4）存货
* E9 s, A* I! P) x7 s7 f1 A8 v存货 Inventory / S/ h; C* ]1 [* a
商品存货 Merchandise inventory
' d5 I5 p7 y9 \8 ^' W产成品存货 Finished goods inventory
! @6 u2 y+ l# |! D3 F% G9 A! ]6 @在产品存货 Work in process inventory ) ^! O& h+ @% Z1 e
原材料存货 Raw materials inventory # A# T% O2 L6 i8 a# d. M
起运地离岸价格 F.O.B shipping point * ]8 q6 e$ z# h3 n, f: j0 K
目的地抵岸价格 F.O.B destination $ C: [) p, k# c! H
寄销 Consignment / O* w- c! t9 Z1 h# r( r
寄销人 Consignor 3 Y& v( ~! v$ z2 H
承销人 Consignee
% M' Z* t2 _! z" ]( t2 c定期盘存 Periodic inventory
2 t8 Z3 D; Y0 t) O; d2 q u永续盘存 Perpetual inventory
+ B- Y; l, t; l: F; b; H购货 Purchase
1 R- U' Y+ A2 b" l: \$ @购货折让和折扣 Purchase allowance and discounts ; S* B, K5 f( J! G, }9 q0 U
存货盈余或短缺 Inventory overages and shortages
8 R7 [, m% @4 \7 {' a* d分批认定法 Specific identification 6 e" C! K0 C: l" j% H/ ?: m0 k
加权平均法 Weighted average
( L$ d2 n5 L, T7 h' o先进先出法 First-in, first-out or FIFO
4 h7 \0 l! G9 x& k7 Y3 z后进先出法 Lost-in, first-out or LIFO " o3 y! |6 k+ V' {( Z: }
移动平均法 Moving average / W. s0 S; A5 J% w0 S& j9 E% J
成本或市价孰低法 Lower of cost or market or LCM
2 }' U, ^( N/ R: S8 r8 T4 H市价 Market value
. ?/ \+ ^8 [' f& Y" ^' }1 ]3 R' r) i重置成本 Replacement cost 5 L( h" o T* a6 Y+ r! s
可变现净值 Net realizable value
; z& y+ Q; n) O& }+ c( {上限 Upper limit 3 j' _- {' b* w! ^# f4 ?! l- T
下限 Lower limit
# e% e, K% ~) \6 A: W" z- F毛利法 Gross margin method
2 d9 y/ x% p2 V零售价格法 Retail method 6 p; Y4 t6 K# H# O7 i2 z* v
成本率 Cost ratio
2 I' \+ g. ?) `$ m2 Z% u- Z
: m! G) @1 e0 n------------------------------------------------------------" \& z- Y) _% Q1 d s( F1 g
（5）长期投资
) O- c: M; Y$ ?长期投资 Long-term investment
/ B) }4 O# D) K& y! a" ?长期股票投资 Investment on stocks 0 k! a4 Y& a6 ? `2 B
长期债券投资 Investment on bonds
& [# O+ ~7 h7 e. U- L6 Z成本法 Cost method 8 w w' g3 B) Q& K
权益法 Equity method
5 }1 o. r Y& \3 S! v+ H; ]合并法 Consolidation method 8 w% s2 n+ w" A: H5 [- \
股利宣布日 Declaration date + g! c/ p9 k% m: k# Z6 ^1 L
股权登记日 Date of record ' |1 p* ^$ A' |) N' M7 f# [7 k
除息日 Ex-dividend date
6 y0 E' ` M( W付息日 Payment date
- ^& m7 x2 s' ?# W8 ~1 g8 a" U7 D债券面值 Face value, Par value * s. f! L" N* e3 g8 e2 h
债券折价 Discount on bonds . f7 I2 B# \: @, a8 Y/ Y$ h
债券溢价 Premium on bonds
$ }$ r9 x& h+ ^" N票面利率 Contract interest rate, stated rate
& [# X. C. O+ x4 | a, l. A; d市场利率 Market interest ratio, Effective rate
4 n. ? z9 B2 T2 M( Z1 j普通股 Common Stock ; w$ H; |& s2 H1 ^! ~; M7 B4 m) G
优先股 Preferred Stock 5 H, Q( h6 W9 u( I- n# d
现金股利 Cash dividends
' N# j+ j* }. p0 e股票股利 Stock dividends " j2 U" x2 \4 W9 L
清算股利 Liquidating dividends
$ T. ^( K& N( r到期日 Maturity date 0 e5 i5 g0 t9 ]0 g1 r! d, a- K# J4 K
到期值 Maturity value
2 s3 E \$ l' ]9 o8 N3 y$ m0 J直线摊销法 Straight-Line method of amortization ; p4 i7 P" B' { m& Y% L9 w; n. T
实际利息摊销法 Effective-interest method of amortization
. m* y8 r0 }) G7 E) f; j/ f$ s3 p# f/ o1 n+ \
---------------------------------------------------------3 [* B9 e. N! l5 p9 f0 j
（6）固定资产 ) K- c' ^$ a+ e. a2 W* q2 i
固定资产 Plant assets or Fixed assets
0 `) R, F9 C d. @9 n: z原值 Original value
/ _( @4 y5 G9 o, J6 a& [预计使用年限 Expected useful life 8 x: T. }, J5 O3 O
预计残值 Estimated residual value
, W4 `& o* J$ [8 D! q3 @0 h折旧费用 Depreciation expense & J) t; ` _5 q+ X3 j
累计折旧 Accumulated depreciation * E2 U n2 F8 `& c/ U i- i
帐面价值 Carrying value . j4 f! B0 |$ B1 {+ e; {2 K
应提折旧成本 Depreciation cost
& ^2 x) U9 m/ H9 q1 _净值 Net value / y; }- n. m7 e( u" }
在建工程 Construction-in-process * v) D* Y8 [- B5 Y. q5 l r/ o
磨损 Wear and tear
' g9 e3 v. j0 k过时 Obsolescence
" V0 l b7 C' V直线法 Straight-line method (SL) 2 ~5 p0 `- Q3 b9 l4 t, w$ J1 Z4 y
工作量法 Units-of-production method (UOP) , m' m# ^, T& K; I3 N. F
加速折旧法 Accelerated depreciation method / `5 z5 |1 o2 Z S2 v' P
双倍余额递减法 Double-declining balance method (DDB) 6 }* E8 z$ F% i. f0 C6 v6 O/ ~
年数总和法 Sum-of-the-years-digits method (SYD) 2 }/ y" M* g% L& G3 T/ z) c
以旧换新 Trade in
& E5 O( x; f% s2 p% T经营租赁 Operating lease 0 n2 {% j5 n# F
融资租赁 Capital lease
4 t- z. l8 P/ j# g/ C廉价购买权 Bargain purchase option (BPO)
7 J6 Y' d$ p/ D ~资产负债表外筹资 Off-balance-sheet financing
( m$ C2 S- }+ E最低租赁付款额 Minimum lease payments
8 Z2 T5 O$ `' B) [7 O--------------------------------------------------------5 _: s, R* z6 x5 Y
（7）无形资产 $ b, O' B+ k1 Y; y; d% c
无形资产 Intangible assets j& N) ^7 o( C& X
专利权 Patents
6 |' Y/ Y" s U9 i* t& I! n商标权 Trademarks, Trade names
$ ~1 E. `6 F$ r; |; V5 B1 t I著作权 Copyrights
7 M& a( Z: t1 l9 n3 t R9 L特许权或专营权 Franchises
6 }8 R" u" e5 d. b+ E6 W商誉 Goodwill
. d' x3 x4 b5 {% P4 ?, C2 \ U+ G开办费 Organization cost 1 g, r) s' _' ]7 i7 Z, r! ^
租赁权 Leasehold 3 E7 U, \& j3 B& }* Z4 {
摊销 Amortization + A+ F' D$ @5 } T0 J( ^5 x! Z
--------------------------------------------------------
+ e0 ^8 U( Y$ G7 G: ^4 p6 G J（8）流动负债 ) F, y; M. h6 }
负债 Liability
6 J# p% Z: b$ R流动负债 Current liability ) D+ r; b" D; W3 k( r5 m8 S
应付帐款 Account payable
5 A0 {# A! |8 [# d应付票据 Notes payable
" z2 n _8 N8 M$ L; I Q) j7 Z/ {贴现票据 Discount notes - d) M4 n7 Q2 Z' T0 |! L1 n
长期负债一年内到期部分 Current maturities of long-term liabilities/ E1 i8 ?7 w. S$ y* M( F
应付股利 Dividends payable 4 d Y! Z4 i( h8 X& u( H2 \
预收收益 Prepayments by customers
6 z$ s: t K: C0 W" b( g1 u( P1 n存入保证金 Refundable deposits
, j& n2 o# e. p% |' b2 I1 c应付费用 Accrual expense
* O6 O h. {6 e增值税 value added tax 6 {) I+ L% e! W
营业税 Business tax
0 x/ W& v/ [$ j. N P, }7 y2 I8 ^1 h应付所得税 Income tax payable - n5 x$ L% w, d
应付奖金 Bonuses payable - x; \% [! D/ I, t
产品质量担保负债 Estimated liabilities under product warranties 5 M" ]5 N. N6 e9 z
赠品和兑换券 Premiums, coupons and trading stamps : D- N4 } F6 e3 x4 k3 L
或有事项 Contingency
, w# v( k$ V" s" I4 u或有负债 Contingent
2 @' Z: C" _2 i* c$ c& `9 `4 @或有损失 Loss contingencies 5 S$ T. \& k! J' ] P
或有利得 Gain contingencies
0 P" r. Q! i. U永久性差异 Permanent difference 3 {0 S8 q1 y% ~, B) i
时间性差异 Timing difference
2 o' C/ E9 c# x) `应付税款法 Taxes payable method
% [2 g1 K; g& E纳税影响会计法 Tax effect accounting method 4 Q- q+ s9 o" I: A2 \! W+ P9 b
递延所得税负债法 Deferred income tax liability method ( C# ~) G' _$ E; Y# l. L" ]
9 d8 c1 z' S+ N/ p1 z+ j8 m+ `$ }0 ^------------------------------------------------------------. _& y) {# [8 C+ X5 z' Q% W
（9）长期负债
# R+ W& t8 y- g' F- X长期负债 Long-term Liabilities
/ A+ V7 F: e: J应付公司债券 Bonds payable
% ~: s. o3 z7 x; x7 I1 V& f; q有担保品的公司债券 Secured Bonds $ |7 x6 {5 I0 s% F) O h$ M! i
抵押公司债券 Mortgage Bonds
5 h& k: P; j3 T" l- Q保证公司债券 Guaranteed Bonds
! S2 G7 {3 M$ h信用公司债券 Debenture Bonds & w: g! H6 T, [1 L& U
一次还本公司债券 Term Bonds 3 o5 D8 a5 X( f% e# P I
分期还本公司债券 Serial Bonds ' i' T8 [+ h. y0 w6 F" K
可转换公司债券 Convertible Bonds 9 n- Z- X% R) }8 r: H, o
可赎回公司债券 Callable Bonds : d% N0 o' U( P* D
可要求公司债券 Redeemable Bonds 6 o/ |( q1 h' o) H% j6 I
记名公司债券 Registered Bonds
4 O( m& E8 w# D& `1 X, \' l无记名公司债券 Coupon Bonds
9 _% F' W# z; X' H3 L1 f. l普通公司债券 Ordinary Bonds & t( C: l" a K* ^0 T3 Y" r$ }. V
收益公司债券 Income Bonds ; \, y4 v ]& k4 s5 m; l! _
名义利率，票面利率 Nominal rate
: g* {% P0 ?: n3 x& X" K- |% d1 q: ^实际利率 Actual rate - H+ k' u3 _1 G9 N
有效利率 Effective rate
3 \$ s- g* S. y# y/ G/ M溢价 Premium : [+ T- m! v0 M+ c: m
折价 Discount % W9 w, x. E( ]4 e4 G2 u
面值 Par value 2 g9 Z- ^' W, @; b k3 F
直线法 Straight-line method
. X3 J- f6 i3 `" t; \/ x实际利率法 Effective interest method & b% a/ e/ J/ h q: v1 z& t( T2 C
到期直接偿付 Repayment at maturity % V! b# ]/ `8 {7 a8 N8 W3 C
提前偿付 Repayment at advance 4 s/ @+ z0 T: G; h3 C+ l5 K
偿债基金 Sinking fund
) A i' s) K; `9 O# V: [( `1 O长期应付票据 Long-term notes payable
4 ?7 f, }* e% Z% J# q+ E' U抵押借款 Mortgage loan
/ b9 m6 v* X" ?# m4 y--------------------------------------------------
7 ?% ^8 [' k# E7 ~% }（10）业主权益
# u0 t1 K3 H: f( U8 C% x* |权益 Equity
( _% a$ w/ k: ?5 @' l, f" @/ E0 c业主权益 Owner's equity ' D# n9 R2 d& L, {
股东权益 Stockholder's equity ) t& u/ Q6 R. D" l
投入资本 Contributed capital
( X* F* P. Q3 V缴入资本 Paid-in capital
* k0 N; s q& u' J4 }, K+ ^股本 Capital stock
7 w9 n; G; V# z" b2 F0 F4 i9 n资本公积 Capital surplus 9 V; N% Y: b& m& b% B7 T! x
留存收益 Retained earnings
8 Z5 o( w& f2 W, [; J核定股本 Authorized capital stock
7 p# h6 B7 |) G9 v! L) [实收资本 Issued capital stock
7 ?& l3 O! u) s: H+ x& D发行在外股本 Outstanding capital stock * v6 K5 d1 i7 Q/ c4 V
库藏股 Treasury stock 8 }9 y+ H) t. _8 A5 \7 Y
普通股 Common stock ( j, j1 [1 [; c3 T
优先股 Preferred stock
' d" U# c! p D* r5 O$ Q' h( q6 |累积优先股 Cumulative preferred stock
: \2 m; b) e* d) X/ W4 y* g非累积优先股 Noncumulative preferred stock . H4 d* H& S# b( e4 l, B
完全参加优先股 Fully participating preferred stock X: K/ n0 v0 ?" v6 u. A
部分参加优先股 Partially participating preferred stock + G" q, y: q6 B) w& V
非部分参加优先股 Nonpartially participating preferred stock 3 E# }' \) l D. O
现金发行 Issuance for cash ! c7 a+ u* |! t" X+ N
非现金发行 Issuance for noncash consideration
) {: Y9 k! n, v股票的合并发行 Lump-sum sales of stock / c: H9 A [. O
发行成本 Issuance cost
5 v" L6 F- y2 p5 u, h( G4 D成本法 Cost method + @- ]" S8 F( Q; S. o
面值法 Par value method 3 G* f; V5 j* G! Z- P
捐赠资本 Donated capital ' v+ P8 [& ~5 X1 Z1 `' o
盈余分配 Distribution of earnings
% J5 G' k3 d0 {$ g6 n s1 G股利 Dividend
# c. Y d+ J1 {9 Z4 r股利政策 Dividend policy 0 ]) Z$ F; M; |6 b- o6 v0 T
宣布日 Date of declaration * o6 y9 _: U" L7 Z, d( @0 ?
股权登记日 Date of record
5 g2 o6 g4 z, i- n除息日 Ex-dividend date ! M& ? @; } d e5 M: [* A
股利支付日 Date of payment
% v7 Z. l, F, J* J2 p现金股利 Cash dividend
# P! w' o+ Q& W9 ^* \4 E' r# K5 e股票股利 Stock dividend
* @$ _3 {" b7 h7 O拨款 appropriation 4 ?$ E+ x5 p/ Y
------------------------------------------------------------
; w5 H( D- H: {2 f1 q. e. o（11）财务报表 8 K ]" n6 n+ V3 V
财务报表 Financial Statement
1 a5 v, m6 j* o% Z0 t/ |6 H X9 I资产负债表 Balance Sheet 5 C; e; J, { s. B( _: J
收益表 Income Statement
3 ?+ `! e0 m( |, H5 r0 T帐户式 Account form
( O7 s' s/ W4 {- f" W! ~' C报告式 Report form
! R7 \6 T% y3 T7 L! |) _编制（报表） Prepare
/ r8 X0 l9 g# ?/ E, e( g工作底稿 Worksheet
5 R1 r; A( |6 i3 I1 z多步式 Multi-step
" A+ M! l) d) e4 D7 X2 v单步式 Single-step
* `% ~2 a5 X) {: G, B; \ d' n------------------------------------------------------------ C b4 q- e; Z- S
（12）财务状况变动表 ; ] \4 ?8 R3 p2 P# r
财务状况变动表中的现金基础 SCFP.Cash Basis 0 D" {8 {# I' g. [3 C8 F) w* z
（现金流量表） . g& k3 M# u* ~ b/ ?; i. \: y
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ' q' O6 V1 C8 t% z3 J* i8 A
（资金来源与运用表） ; w8 v: ]: Z7 o5 ]: K: ]% t0 b
营运资金 Working Capital
- X8 {/ w3 u0 T$ p全部资源概念 All-resources concept : q, `7 t7 p- i+ d1 G1 S# b6 c
直接交换业务 Direct exchanges
1 m2 s' Q, d! P4 u0 I8 t, P正常营业活动 Normal operating activities 6 V5 h1 Y8 R8 e+ I' ]
财务活动 Financing activities 2 \3 R6 A) C+ I( w2 t
投资活动 Investing activities
6 z& ^$ S! X( u7 G: l-----------------------------------------------------------! {% t9 W! x- ?* \7 q ^
（13）财务报表分析 ; S' p0 \5 l$ ?, s; N
财务报表分析 Analysis of financial statements % q4 p3 {/ n7 H" ]6 K& r
比较财务报表 Comparative financial statements
3 x' o, S( k; f5 H) E- |* F趋势百分比 Trend percentage & h( P$ l$ z Q& V4 D
比率 Ratios
; O: j" m9 t- O7 L普通股每股收益 Earnings per share of common stock 0 y8 M. i/ q; x4 T/ N5 p$ w' o
股利收益率 Dividend yield ratio 3 _; J) c1 S% g! @) x6 e
价益比 Price-earnings ratio
$ m. g# G: }! h- P. u普通股每股帐面价值 Book value per share of common stock
9 b. L1 P9 x) s: |' f资本报酬率 Return on investment 3 O% Z7 H, \% e- g- u
总资产报酬率 Return on total asset
$ |3 K! ^# P- m0 b4 n* E, J债券收益率 Yield rate on bonds
# s ]# C# I( P1 Z: e: o" q# |- N9 U已获利息倍数 Number of times interest earned 4 T' @' W6 p' C8 O- d: d
债券比率 Debt ratio , ]$ Q( q: E' X$ @! O7 H6 }6 y
优先股收益率 Yield rate on preferred stock ( } A4 p6 m- [( G
营运资本 Working Capital 5 c' z4 { G% I% F& v3 D
周转 Turnover ! F* l1 c/ d4 R3 z/ T; I& f
存货周转率 Inventory turnover ! b( h# |% a: Q- W$ ?, q3 F: l- } W
应收帐款周转率 Accounts receivable turnover 4 }8 B0 H0 A" {1 { j: u( @& j
流动比率 Current ratio + e/ ~: v5 K# H2 F) d/ ^$ W. I
速动比率 Quick ratio , D+ G% A( h- e, a
酸性试验比率 Acid test ratio, s$ ?. K9 ~) h
------------------------------------------------------------
) @# D# ~2 s6 t* |% n# S
% S2 g. N+ m' D4 x/ d% d$ s4 a; r" O（14）合并财务报表
, D1 G* V9 o) B" a. g合并财务报表 Consolidated financial statements
- O( ]! H' ~) r% Q吸收合并 Merger % `3 O; t0 t; S# r2 W
创立合并 Consolidation
- P- H' r, h( L控股公司 Parent company
; U' ^* H8 z ^, ~% j: Q附属公司 Subsidiary company
9 u" \) k" r4 D% L( I1 r; j少数股权 Minority interest " l' m, k4 z* Y$ g5 N. }. f. P
权益联营合并 Pooling of interest : `& y R, K- }
购买合并 Combination by purchase
6 T3 i2 G$ I; a J }* W# a3 e权益法 Equity method : M) T* D p! x8 z) u0 R' i
成本法 Cost method
) `; r% b0 Y: X; p, g2 O# A
% A$ [" d w. J3 L! t# n------------------------------------------------------------4 d: r l9 ^) k4 T7 n
（15）物价变动中的会计计量 7 D, @' K( k# V! M6 J0 n% A6 U' o) U
物价变动之会计 Price-level changes accounting
0 X/ D. H* J$ a* d, |一般物价水平会计 General price-level accounting 2 ]! A# P9 W9 y1 e+ Y- j' D
货币购买力会计 Purchasing-power accounting / z- Z# e3 e. A. ?6 X
统一币值会计 Constant dollar accounting 6 W9 l: |/ W3 F& O1 J; e2 d
历史成本 Historical cost
6 C" c# |! b, y0 Z9 a" f; b现行价值会计 Current value accounting $ ]' t/ F8 m' B p
现行成本 Current cost 7 ?' ]1 Z' ~/ M% p5 _' v
重置成本 Replacement cost 9 C3 U7 f9 `/ x. Y, p! m' l
物价指数 Price-level index , j- Y' ? U; f) r" l9 D6 P; x
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 9 {* n. U0 V# L U/ {' Y
消费物价指数 Consumer price index (or CPI) 7 h, s' A D- f
批发物价指数 Wholesale price index
1 a: r6 y" _2 ] Z a2 S9 c# T- y+ V货币性资产 Monetary assets
5 ~+ |) w9 @+ k) K4 }5 i. A货币性负债 Monetary liabilities
* c9 ?! u* N% x; u- O5 ]货币购买力损益 Purchasing-power gains or losses $ a8 g$ c* G4 M' ~
资产持有损益 Holding gains or losses # m# K O2 c( C) f0 E( c
未实现的资产持有损益 Unrealized holding gains or losses S* A, s( S3 X/ E
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
