 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
4 A+ e1 N" j" w3 O7 B会计 accounting 6 h$ h: g) W4 \
决策人 Decision Maker ( p3 X8 ?5 {1 m% S4 M. D( n' {$ H
投资人 Investor [3 j$ }4 N6 L" I. N+ `
股东 Shareholder 5 Z/ \% Z$ I! Q; f! i3 m) u
债权人 Creditor 2 ?0 P$ z1 v2 B6 S
财务会计 Financial Accounting 2 k& F1 v2 Z e8 U4 T: a
管理会计 Management Accounting
% ] U5 Z! L" ]. V% c成本会计 Cost Accounting 7 Z" J, W5 w4 n: R: Y
私业会计 Private Accounting
. r2 f/ B# o, Z2 r" F: B公众会计 Public Accounting 7 n. g6 p- y; Y f# f
注册会计师 CPA Certified Public Accountant
# ~0 ]% ?; u! A3 b- n国际会计准则委员会 IASC , l7 m4 P9 K) V" w0 Q
美国注册会计师协会 AICPA
# u5 i5 u2 r6 j财务会计准则委员会 FASB
' v0 \. w" B# e+ |. C: k- l管理会计协会 IMA5 `- R" |2 u! D, T' ^7 f H
美国会计学会 AAA
" T# U- p- l1 T) N- Z税务稽核署 IRS ( I4 n& @$ ?0 v$ L6 j
独资企业 Proprietorship 5 g7 y, u! M. e5 y6 H4 C
合伙人企业 Partnership ) z; d" ?0 A8 y8 ^+ b& }9 z
公司 Corporation
t, U1 ^ S1 n4 `* p会计目标 Accounting Objectives
; f% |) L% p) S: t5 u会计假设 Accounting Assumptions
) o, A' \7 w3 ?会计要素 Accounting Elements
6 f! v0 J; i. _) a' D会计原则 Accounting Principles * D. S( A* H* \: _/ j% k* F. U
会计实务过程 Accounting Procedures 1 m! }! s+ P: S# ?5 i. G
财务报表 Financial Statements
& J* l' L( w9 m( ^0 G财务分析Financial Analysis " |. q! D1 ?3 I* Q
会计主体假设 Separate-entity Assumption
1 M$ P& V. f) F9 P9 F; o货币计量假设 Unit-of-measure Assumption
Q& o: U5 p# B+ e持续经营假设 Continuity(Going-concern) Assumption ' y% y0 O4 _% h+ @' A& A
会计分期假设 Time-period Assumption 2 J5 k. u5 ]6 U& Q5 q6 l
资产 Asset
k4 a" @( M8 A, Y2 d7 E9 {) O9 U负债 Liability
- m6 S( a$ Y7 }* H# \- R" A业主权益 Owner's Equity
7 u, Y; n2 |1 Z+ |收入 Revenue & d3 j+ w8 v1 c9 x) D0 ?4 ^& o
费用 Expense 7 X! c5 u1 @8 D% V" A
收益 Income
/ g- c0 B. o6 r# T! V亏损 Loss
3 b9 w, r# n: B I }3 v历史成本原则 Cost Principle
$ f$ `8 d! ]; k r/ r: O2 |收入实现原则 Revenue Principle
+ e" i* C5 i/ O+ x. e+ P配比原则 Matching Principle
5 j5 ^* q. G% C4 g1 k全面披露原则 Full-disclosure (Reporting) Principle
( F7 r5 ]9 A o( n客观性原则 Objective Principle
6 ]3 ^/ |9 e- P! ~1 c一致性原则 Consistent Principle
& N! @" Z4 y$ }1 l9 e可比性原则 Comparability Principle 6 _6 Q" ~; T( _! K! F0 s* Z
重大性原则 Materiality Principle
& j$ s& Z" h" _ Q稳健性原则 Conservatism Principle 7 Z5 ?/ k7 M; [/ }6 {3 }
权责发生制 Accrual Basis 7 ?; j! ?7 ]; h8 A" ~
现金收付制 Cash Basis - l$ N7 A7 d( d
财务报告 Financial Report
1 v+ E2 k" Y* j流动资产 Current assets 8 p5 `! Q0 ~) h! i9 |% o
流动负债 Current Liabilities
9 Q9 c, N! R) }; Z长期负债 Long-term Liabilities
* E" e* i& h& t7 f# E; i投入资本 Contributed Capital & P( b! u3 b# p9 X3 Y+ p
留存收益 Retained Earning
$ P$ Z# _. X& ~* H# N( `7 r9 E7 z3 L3 l) @' w; J+ i' q) ?' t
------------------------------------------------------------
/ v: h! n6 K6 u; H, @% ?（2）会计循环 2 C g( o/ q6 p) C
会计循环 Accounting Procedure/Cycle ' E7 K3 M3 w9 q* @9 y0 J
会计信息系统 Accounting information System 7 t9 J( O& w+ \3 {
帐户 Ledger
% n3 r |' ^: \& V# j会计科目 Account
L2 W3 ~* G1 C; T C0 t5 ~. A会计分录 Journal entry % o- T$ A8 O; z( p: {
原始凭证 Source Document
: E l3 {' R) T- o日记帐 Journal
* w% }! i, q+ L总分类帐 General Ledger ) j$ W3 Q3 n" f5 _& E0 b. j3 U7 S1 U
明细分类帐 Subsidiary Ledger
* C3 |( d# R9 D! ?试算平衡 Trial Balance / ?4 v) w+ X ?" S9 M
现金收款日记帐 Cash receipt journal
* n P' v6 K. [: `现金付款日记帐 Cash disbursements journal
* {" K/ W0 b, d( c: q销售日记帐 Sales Journal ; X" T5 n6 @- p1 j- k3 w' K
购货日记帐 Purchase Journal 7 c2 a% N& g% K$ ]6 b
普通日记帐 General Journal
5 K! D! _8 r! V( k工作底稿 Worksheet ) W9 r3 M8 U" v
调整分录 Adjusting entries # C- Y7 p* ?4 v6 B; f3 {6 `4 t
结帐 Closing entries 4 O0 s. M* ^- ~4 `! A1 L6 V
" D' C: q5 S4 I% S: t( X' V& }----------------------------------------------------------1 @. u A, f$ s7 [1 N
（3）现金与应收帐款 7 T0 N- ]7 |% ?7 S4 x. q8 ]
现金 Cash + ^0 n5 Q- W- z% D: B/ T* s5 m
银行存款 Cash in bank 0 S/ s6 O/ o, z; y! O$ j" o
库存现金 Cash in hand
, a; C) W y8 P6 V& O' E" w: x流动资产 Current assets
5 _" E" {3 k+ ], V' s" z' |. d偿债基金 Sinking fund 7 d" K: y, s6 D- M/ b w
定额备用金 Imprest petty cash , y5 h1 H6 M3 d7 g( k
支票 Check(cheque) 9 i+ @& P Q& a' L5 N d
银行对帐单 Bank statement
9 k3 ]! c7 i$ H, |" u银行存款调节表 Bank reconciliation statement
+ e$ P7 i* F$ k; q在途存款 Outstanding deposit 3 U3 I/ H6 X- \# L& G Y
在途支票 Outstanding check
" i, c8 P1 q$ f1 E+ H0 J) Q应付凭单 Vouchers payable 5 f& U, T) H# b/ M- F! A8 B; K$ \! a+ |
应收帐款 Account receivable
, j, ?% [# N4 x+ J) l. P9 q0 s应收票据 Note receivable " ]8 P% j+ p+ z0 w8 Z6 c" Z1 I
起运点交货价 F.O.B shipping point
2 p- r! j0 S$ o目的地交货价 F.O.B destination point
! r% S J5 [% S: f商业折扣 Trade discount 4 X( ~+ @' P% x) T
现金折扣 Cash discount
8 F( w& K; W* j% \5 x/ o销售退回及折让 Sales return and allowance
) z! s0 c0 s; @! i坏帐费用 Bad debt expense - ~% Z1 Z8 }1 a# b @
备抵法 Allowance method
' t" f; G! W* Y备抵坏帐 Bad debt allowance - J6 k( C( a5 N/ d; Z0 o0 s$ x
损益表法 Income statement approach
; M* K: d$ o+ n8 q+ A资产负债表法 Balance sheet approach 4 S- x/ P! w8 _; F+ I
帐龄分析法 Aging analysis method
0 ~' i/ Y$ i" ^6 S A p直接冲销法 Direct write-off method
w; E* E" h3 s, ~" M; ?带息票据 Interest bearing note % w! _% F6 Y% K
不带息票据 Non-interest bearing note
8 B t" K2 V0 c/ P% j出票人 Maker
( J9 q5 w. E3 K; g G0 o受款人 Payee " x' H' v. F9 {% D; ?- Q+ d
本金 Principal
& [9 K# u4 m- o- b0 t9 b7 ~. {利息率 Interest rate $ x! `' J8 l5 L1 h! N. ?* r
到期日 Maturity date 9 W5 ~9 W! s/ g5 m
本票 Promissory note
7 a9 k9 B4 L% ]0 _4 X0 [' u. G贴现 Discount
- g2 y0 ~; S4 S/ ]5 G. ]背书 Endorse
8 ~! G* q" h% ]1 o5 d5 g, ?/ M拒付费 Protest fee
2 X {: ^) o: L1 \. \9 h% d# {- ^5 g0 N( A( U( g
------------------------------------------------------------3 u+ O! ?% q: U9 O: X$ m& I
（4）存货
8 n" Q1 T0 h8 h2 _! {& n存货 Inventory 2 }7 |2 ~" {& m9 V; b, G
商品存货 Merchandise inventory # ~' o1 h9 c$ }# M( K; r
产成品存货 Finished goods inventory 6 H1 U9 ?! i- ]7 W1 n
在产品存货 Work in process inventory c0 ~5 W3 B8 l8 E+ G, X
原材料存货 Raw materials inventory
7 k A: ~8 ~; @起运地离岸价格 F.O.B shipping point
( V8 L9 t4 r- ~& C目的地抵岸价格 F.O.B destination ; e# P' Z8 [: t# \. L. S
寄销 Consignment \8 M1 q' ?2 q, L6 c7 L
寄销人 Consignor
0 L% K- I* p4 j2 a( E; S承销人 Consignee
) n0 p3 x! l4 O. y/ E; V8 W: ?: A定期盘存 Periodic inventory $ W' z6 @+ b/ ?1 T, P+ o
永续盘存 Perpetual inventory1 ^- W) s. `8 Z' |
购货 Purchase
) W0 F! ]# r& ?4 I$ t9 p% h购货折让和折扣 Purchase allowance and discounts
* {" j7 ^5 y- M8 V存货盈余或短缺 Inventory overages and shortages
/ l# m5 _3 W/ G3 a6 z分批认定法 Specific identification " C$ ^, y* W2 ?0 G
加权平均法 Weighted average
- e5 O, b0 M1 u' N# w+ Y4 Q* r先进先出法 First-in, first-out or FIFO
4 X, C% e; x! K0 J$ F* { s后进先出法 Lost-in, first-out or LIFO
! `9 @" H0 u2 b. [移动平均法 Moving average ' Z* B0 I5 Y7 r& v& E6 o
成本或市价孰低法 Lower of cost or market or LCM ) W! c" l$ d9 T; j# S0 J" i
市价 Market value + J& s0 w% J% t8 H
重置成本 Replacement cost Y9 q* d# Z" i3 [ ]
可变现净值 Net realizable value
4 G% T6 G5 ^! |/ W. L上限 Upper limit
' w/ g6 D* o' \/ r下限 Lower limit
6 O {6 f1 s) v }+ O$ `毛利法 Gross margin method
8 F* X3 M1 z( L# @) ^零售价格法 Retail method ; ], \' c7 O0 A* D! W4 e
成本率 Cost ratio : {7 B5 A* w0 k9 _
( _' h" u1 n' t, |) _/ z3 M
------------------------------------------------------------% m6 n- [6 }7 y% n* D5 t4 \
（5）长期投资
( a/ c% K4 x; x长期投资 Long-term investment : ~( M7 k2 y# @ D- j h. @. b8 [
长期股票投资 Investment on stocks ! Y. e+ B" e" o4 @1 x+ t$ g
长期债券投资 Investment on bonds - @" f; i) F( q& y% j
成本法 Cost method $ w1 D9 j* k: l' I, a% F8 F4 ?
权益法 Equity method
/ o% w% }$ {1 g5 g2 \$ `合并法 Consolidation method
e6 B' k9 W9 }3 s* [股利宣布日 Declaration date
- W: E4 r, {- m% H股权登记日 Date of record 4 X7 _, m& |$ }6 A
除息日 Ex-dividend date q# K) \6 _2 A% h; H7 m3 d1 b+ L
付息日 Payment date 9 |( i" H) p+ _' c% Q
债券面值 Face value, Par value # X7 f0 Q, l5 Z# M4 }
债券折价 Discount on bonds " ~9 p+ f P0 Q: l& O
债券溢价 Premium on bonds
" \& Z( a/ p5 v3 f票面利率 Contract interest rate, stated rate
1 n \ ?4 x- g: k4 i5 t4 L市场利率 Market interest ratio, Effective rate 2 v% N: v8 [, c8 w( w
普通股 Common Stock + z3 `$ C4 y+ a6 ~% g5 n L2 K' B
优先股 Preferred Stock # z7 t/ s/ ~$ F7 `, Y/ p7 l1 h6 G
现金股利 Cash dividends 4 a( G: Y- F; N) J6 d6 r8 p, i
股票股利 Stock dividends $ X. {9 H! f4 `, ~: T+ D: X
清算股利 Liquidating dividends ! X9 A1 W/ J; d. y1 v q: H, x
到期日 Maturity date
) T3 M7 h3 t5 ^到期值 Maturity value
# k8 [9 t" X% J) } c% Z' P& `直线摊销法 Straight-Line method of amortization
* | J0 m. h( ~2 H! f实际利息摊销法 Effective-interest method of amortization
& g; |7 P! f; b' B1 L2 A0 Y a/ Z2 B. c1 u( b% ?" D: F
---------------------------------------------------------
6 t& s0 o( S. o0 X) G+ p( S, e1 i（6）固定资产
. i7 m' C' u0 \5 z9 O# {固定资产 Plant assets or Fixed assets ( ^! Y2 q' R5 h0 I1 J
原值 Original value
9 Y9 v5 L H5 M ~预计使用年限 Expected useful life
; h* k2 [* u1 }1 I: L9 m预计残值 Estimated residual value
: I9 d7 q+ }, ~/ K折旧费用 Depreciation expense # K& I' I) w% G9 I s6 Y
累计折旧 Accumulated depreciation % l9 z- Y! p! Y" q6 Z4 Y
帐面价值 Carrying value
; d* t+ O! `& \应提折旧成本 Depreciation cost
+ z) w) k6 s9 J- y* \净值 Net value
) z7 ~: [, _5 z! G+ Q. ^ ?在建工程 Construction-in-process % u: F& t: d3 e8 G6 b
磨损 Wear and tear * r% ^& u6 o% O( g/ Q' C* u; q
过时 Obsolescence
* Q8 S% }+ t" d直线法 Straight-line method (SL) $ k; S, s$ K$ N7 m0 T+ W. q
工作量法 Units-of-production method (UOP) / ^7 ~5 A' K# e# A# R
加速折旧法 Accelerated depreciation method - j9 }5 N" c# n
双倍余额递减法 Double-declining balance method (DDB)
2 x' }( Q5 O2 R# i# Q0 X年数总和法 Sum-of-the-years-digits method (SYD) ( C$ l J5 R) o \
以旧换新 Trade in ( ~- s( C. J6 D! k0 X( Z2 M
经营租赁 Operating lease , K: `. |3 V# K1 e. e5 V7 [1 F# a
融资租赁 Capital lease
; I9 s2 z" O0 X# r9 ]廉价购买权 Bargain purchase option (BPO)
' [/ U" c0 I+ M2 i资产负债表外筹资 Off-balance-sheet financing
1 D4 p9 Q; r' ~9 b5 r最低租赁付款额 Minimum lease payments
; @8 F; p/ q# b" ?1 K6 d9 A' C--------------------------------------------------------, @. D& `* k- p& ?% n
（7）无形资产
( j1 p J; I1 u# B4 _( r& t无形资产 Intangible assets , N5 U6 H! Y: B2 V3 b' e9 n
专利权 Patents
F; k$ _+ t+ ]$ _9 C商标权 Trademarks, Trade names & }3 a) B5 l( f5 D% b3 j3 U8 W
著作权 Copyrights % B$ J" W \. {/ o* g; c- p+ J
特许权或专营权 Franchises
# Q% e/ B1 o- |2 E1 Y* W+ q* a1 L; ~商誉 Goodwill 3 b: T4 o+ _; O- P0 d
开办费 Organization cost " t- S+ P4 P4 A t% C* @
租赁权 Leasehold
$ n- O' F/ T+ N3 m& p+ e摊销 Amortization
/ o* F# d, x, n/ @% G/ p--------------------------------------------------------
! Y$ X5 M- M X（8）流动负债 / m: x5 S2 \, l9 H8 Z& C$ y
负债 Liability
( f# V0 m- c6 |4 E2 G6 M p流动负债 Current liability
* P% @4 p9 E1 f( W应付帐款 Account payable
9 c. }1 O4 T, N, ]& [) d2 r应付票据 Notes payable
1 m' w: v1 Y1 ?: \" l贴现票据 Discount notes
* `" d' e& h: z# H. |长期负债一年内到期部分 Current maturities of long-term liabilities b8 k8 k( P7 p+ s6 g# R9 ?
应付股利 Dividends payable ' w0 ]7 s. v) [! N$ ]7 ~
预收收益 Prepayments by customers
' P, `' r' X/ O, i存入保证金 Refundable deposits
9 _- a& T0 F6 }) m- t. C+ w应付费用 Accrual expense
& z2 O) B" y. s4 B增值税 value added tax / ?5 x5 |% R4 F& R
营业税 Business tax , w6 g; d. c: k4 t9 c
应付所得税 Income tax payable
0 ~5 @# b$ A7 y/ Z! G, F! N0 Q1 R' z应付奖金 Bonuses payable
4 j8 I, ~% U w( B产品质量担保负债 Estimated liabilities under product warranties
) B, R- }5 K) I' H* \4 y/ k8 a赠品和兑换券 Premiums, coupons and trading stamps 1 f/ b6 ^* L. u7 m9 z
或有事项 Contingency
; y: [; k8 Q0 L7 _, g! R7 N或有负债 Contingent ) g. |7 F" y: Y% G7 D6 e
或有损失 Loss contingencies
s& B. C; O" o或有利得 Gain contingencies
# k* u: }: h( a! S2 `. e永久性差异 Permanent difference
9 N/ ~2 ^: |# T% E V5 m; Y时间性差异 Timing difference
7 A( Q7 N. N' {) I应付税款法 Taxes payable method
, i) b4 Y3 q/ x% t纳税影响会计法 Tax effect accounting method
$ F P+ R9 L7 C+ } R( X" L递延所得税负债法 Deferred income tax liability method - q0 v0 [# ]' c) n; |6 v# W
2 Q, B0 e+ T; [* F/ L------------------------------------------------------------3 P% Q2 A0 s. c3 o$ v
（9）长期负债 ; q+ K2 O% S4 L4 D4 V. l
长期负债 Long-term Liabilities , I; Y. j& O+ O2 i2 v' ^6 w' L9 D
应付公司债券 Bonds payable 4 i" y# c4 `) K1 [$ w! B
有担保品的公司债券 Secured Bonds 1 [9 q4 q, A* F
抵押公司债券 Mortgage Bonds
+ X" `( {1 W: G% T0 U保证公司债券 Guaranteed Bonds
1 q- f5 O& R, Y* u信用公司债券 Debenture Bonds
- ~. f% H9 Q4 R9 q C! z M一次还本公司债券 Term Bonds
9 P2 I( X, U( M' V7 W分期还本公司债券 Serial Bonds ( j* w2 s3 o2 c
可转换公司债券 Convertible Bonds + O9 V- W1 } x* m3 j
可赎回公司债券 Callable Bonds
8 R: ]8 B# A9 u: n, k4 ?可要求公司债券 Redeemable Bonds ; K; R1 ^; S! q$ d+ G3 k. G
记名公司债券 Registered Bonds
- v$ O1 c7 k; ]; M+ Y无记名公司债券 Coupon Bonds : S; a4 h" {/ M o. v8 {
普通公司债券 Ordinary Bonds 6 [) x4 V' l; Z/ W! j5 D
收益公司债券 Income Bonds 0 i4 r7 {+ A0 J+ ~" S) ~. q
名义利率，票面利率 Nominal rate
3 C' @" ~4 S5 }/ a: n6 ^实际利率 Actual rate
$ P# j' M: N( U) `# \/ \有效利率 Effective rate
3 Y p/ M* t, _9 a7 a, a溢价 Premium - V5 k7 [- d! t8 K
折价 Discount ; g/ ]6 h8 i! [0 ^ J* V
面值 Par value
, L8 |' b' X$ r' B直线法 Straight-line method $ c" u5 @4 n, s3 x
实际利率法 Effective interest method
1 S$ U2 p; P0 x, W到期直接偿付 Repayment at maturity
9 f/ o# i5 d# z7 a& X# E1 S" s提前偿付 Repayment at advance
2 k9 H2 r0 k9 \7 w ?偿债基金 Sinking fund 4 V7 X, ^5 @/ D
长期应付票据 Long-term notes payable
% p/ b0 g0 y6 A( t5 {+ c: h2 `- F+ l抵押借款 Mortgage loan
: ?/ j7 y0 p& G-------------------------------------------------- z/ ~. N4 w, S) p
（10）业主权益
$ Y8 ]/ Y" P- e& i9 N权益 Equity
j6 N; G/ f2 J1 m& C+ H/ e0 ?业主权益 Owner's equity o3 a: @( k! C$ C: |
股东权益 Stockholder's equity / F! L# k0 b( k: J1 ]
投入资本 Contributed capital ' F6 `6 O3 T& |5 K L
缴入资本 Paid-in capital / K. ~/ b2 `5 b) E% K& A, Y2 b
股本 Capital stock ! ~, ^. U! [+ k( o, ]1 v- H
资本公积 Capital surplus
' p% O( h2 q3 x. y7 w" v留存收益 Retained earnings
5 h e/ W4 a G+ D核定股本 Authorized capital stock
) u5 \1 C" |# u# |1 x实收资本 Issued capital stock
& s; `# R( [, @/ y5 X1 D6 D) ^9 p3 D发行在外股本 Outstanding capital stock 5 X+ W/ |% ]4 y- W, h# @6 s
库藏股 Treasury stock
! M3 s: F3 d! N2 X/ W. R+ m普通股 Common stock / K6 [' }8 w, \
优先股 Preferred stock
2 D8 B! t# e# ~% @: e' Z( D; u! ^累积优先股 Cumulative preferred stock ' e# g4 S& }+ k1 G+ r0 M# L) D
非累积优先股 Noncumulative preferred stock
, R! y/ [. h7 k6 C完全参加优先股 Fully participating preferred stock
4 E4 \5 s; D$ T部分参加优先股 Partially participating preferred stock
% K8 b3 x4 j& q& T, Y" ~+ B非部分参加优先股 Nonpartially participating preferred stock ' R8 A" ^4 l2 E0 J' o
现金发行 Issuance for cash
9 R: A. x! @# c非现金发行 Issuance for noncash consideration
& B6 U3 p9 a) _( ?股票的合并发行 Lump-sum sales of stock
4 ]4 v9 I* a, `8 i8 R发行成本 Issuance cost ; f, a9 j/ G; {1 T* A
成本法 Cost method 6 C' X7 z4 D p& X, p
面值法 Par value method
8 [4 E x* g3 }9 r捐赠资本 Donated capital
! ]" C& f( y F1 ?盈余分配 Distribution of earnings
2 F0 m* |* e1 l* H4 j7 T2 S股利 Dividend 8 C# F; L4 [- C7 h% Y
股利政策 Dividend policy & R" ]9 K/ c# \% [# Y" G8 n
宣布日 Date of declaration 7 g0 P; h4 J2 {( q: O; i' L! @6 |
股权登记日 Date of record
/ H3 X/ R2 _/ F% m l' m' D除息日 Ex-dividend date % C" @; b$ a8 B; c8 v
股利支付日 Date of payment 5 j$ D9 H. @; h" Y
现金股利 Cash dividend L1 s5 b) r. g& s7 f5 l
股票股利 Stock dividend
C0 P: s B5 w6 t拨款 appropriation , f1 V$ U# Q+ ?6 n" K
------------------------------------------------------------
% O3 y3 d: d' |% S（11）财务报表
/ D. z ^0 ?5 _3 ]7 T7 J财务报表 Financial Statement % |1 Z B% n: o" n& e0 L8 }0 l& P
资产负债表 Balance Sheet
( H( Q6 @! Z0 b5 Q) {) f收益表 Income Statement 6 v9 N8 _0 u) F- ?0 Y. f! s* r
帐户式 Account form , [. p- r% w& b6 u: X* V
报告式 Report form % D3 ?' R2 A0 G7 P) U* s; i
编制（报表） Prepare
* @6 W0 } Q- W+ `- s( Y" [$ p工作底稿 Worksheet 4 P: U) J3 W. \
多步式 Multi-step % y& @1 E7 ]: H
单步式 Single-step " d. @6 |# C2 Z
-----------------------------------------------------------, j! F& \ S {2 G3 i. b3 a r( w1 i
（12）财务状况变动表 # A% o" \8 l8 Q+ j! P" _
财务状况变动表中的现金基础 SCFP.Cash Basis 2 D# _" s) x' l- O. H
（现金流量表）
' z" D1 o3 j1 V& l7 a财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
# }# j: \! P* B, b2 K Q( m（资金来源与运用表） " e8 n, D( c: q" p$ b* ?$ z9 h
营运资金 Working Capital 0 H: H- ^$ @3 J
全部资源概念 All-resources concept & d9 f" w* |% t" j/ W
直接交换业务 Direct exchanges ; U; ~0 D6 N# X( Z% d- b2 i
正常营业活动 Normal operating activities " E) l( ^+ u- T4 \" w1 ?
财务活动 Financing activities ) ?6 o" I: [! ^8 b/ B8 s# j
投资活动 Investing activities
; }5 {* Z4 | k------------------------------------------------------------ q j/ K9 w& ^8 D
（13）财务报表分析 : N1 z/ K" }+ S" v
财务报表分析 Analysis of financial statements
2 M9 k/ Y% h H7 M$ m) R/ I1 H. e* m比较财务报表 Comparative financial statements
/ i7 x( K+ p! s) d6 E3 \趋势百分比 Trend percentage
# Z8 f8 c) ]$ v- F9 l: b% |% i比率 Ratios
Z( V" I8 L {8 u" d% ?普通股每股收益 Earnings per share of common stock + e+ C4 Q/ c% j% z3 I/ K
股利收益率 Dividend yield ratio ( P+ P/ H: ?, t a1 N( R! Y( Y
价益比 Price-earnings ratio
. Z3 _3 U' B& a: X* v普通股每股帐面价值 Book value per share of common stock . p# R* K* f9 _ c9 y
资本报酬率 Return on investment
" G; s S1 X* Y8 ?, _) k' g6 C0 z总资产报酬率 Return on total asset
3 @, Z% {; J8 M& }8 s债券收益率 Yield rate on bonds
8 j( N9 P2 R6 C2 g+ ]8 y7 U! A" |- ~已获利息倍数 Number of times interest earned
) G* x, q: |7 q6 V; C( W, f债券比率 Debt ratio
2 _1 z, E2 _7 w5 [优先股收益率 Yield rate on preferred stock
, _8 \& Q" X8 L1 d# B$ T营运资本 Working Capital
7 E4 x4 u. C& |周转 Turnover
" }* m/ {3 a& i/ S0 u存货周转率 Inventory turnover . e; n3 [- n: U, { M9 m5 v
应收帐款周转率 Accounts receivable turnover
- a9 K6 x2 x0 ~. C9 H流动比率 Current ratio , O, z# _+ |( E. s, m) x
速动比率 Quick ratio
! F0 f& |: d) S6 V" O) G. \酸性试验比率 Acid test ratio
( |. u. Y# u5 R( i------------------------------------------------------------
& l9 `2 \- j$ `
* G* m: E3 I. W5 f9 T8 I0 r+ }5 p（14）合并财务报表 $ j* `: Y5 p. l2 l; R. \. _/ d
合并财务报表 Consolidated financial statements
- @% |0 Q4 U1 n: y吸收合并 Merger : l, `! [& G: y) f) h/ \
创立合并 Consolidation - R5 ^: ]8 Y+ h$ F" z! o" n8 F! `
控股公司 Parent company
$ g$ t# E. k0 t* V8 H( Z0 D附属公司 Subsidiary company ! L- U3 S F7 p9 p- y+ W
少数股权 Minority interest
/ Z- g5 m7 B; p% [' a权益联营合并 Pooling of interest
6 y: c0 A$ t0 F) T购买合并 Combination by purchase
5 y" M) J+ C6 h4 Y, ?0 L- A8 z权益法 Equity method 0 Y h4 O6 J/ `/ r+ @
成本法 Cost method
( `$ U* m' y7 q* r4 j) @3 K7 H/ V# L' |- U( Q, `1 A
------------------------------------------------------------) M5 A! f3 i! f9 V4 @* ~! ~% Y4 H
（15）物价变动中的会计计量 : V4 K/ v& h3 e3 h% ^
物价变动之会计 Price-level changes accounting : t, U9 O9 ~& |1 N* {
一般物价水平会计 General price-level accounting + S$ y6 v- L; X
货币购买力会计 Purchasing-power accounting
, U# x0 `1 c! S. E统一币值会计 Constant dollar accounting 8 P: v" j' L6 l. R" W
历史成本 Historical cost - M$ n/ l% ~8 F; o
现行价值会计 Current value accounting " Y0 B1 \& c5 L* V8 s
现行成本 Current cost
5 |& n( B( Z. w2 G8 Y重置成本 Replacement cost
4 S: z7 c+ e% s# w4 m4 V物价指数 Price-level index
3 r8 |" n% h+ [) l国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
6 Q8 k& M8 S* \! G消费物价指数 Consumer price index (or CPI)
2 I% o( Q* r! c批发物价指数 Wholesale price index
2 `, K6 B* R7 l* i( F/ k8 l货币性资产 Monetary assets
/ e3 c. R( N& X8 W) H货币性负债 Monetary liabilities ' W: q8 D& ?" d8 U" d6 \; Q
货币购买力损益 Purchasing-power gains or losses % A! z0 A5 k4 n; `0 R3 n
资产持有损益 Holding gains or losses 1 O# Y0 A( v3 ?
未实现的资产持有损益 Unrealized holding gains or losses
, b+ b1 f, R( y) m现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
