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（1）会计与会计理论
% U) j8 `/ b& ?* @* a% ^, ?; G7 k会计 accounting
+ i6 O' x [' p9 W$ \4 I* |' p决策人 Decision Maker
; i' o9 O3 R. e$ g- C投资人 Investor
7 k1 i( d. r) M: [$ u: f6 {: h股东 Shareholder ' y) k$ O d* P6 ^' `
债权人 Creditor
! j0 J, T( D/ v3 Q& I# ]$ F6 R财务会计 Financial Accounting
2 W0 h8 m% K) v/ m管理会计 Management Accounting ) U+ I7 }8 i0 ]" b0 D
成本会计 Cost Accounting
- A0 F6 g! B- I私业会计 Private Accounting
3 M- R, @2 V5 L公众会计 Public Accounting & {5 W) `/ G7 s1 {1 Q- \
注册会计师 CPA Certified Public Accountant
3 f+ [$ k) D S& U国际会计准则委员会 IASC
+ O$ j9 T% V' y/ f: G美国注册会计师协会 AICPA
: z5 j! B' \- d s- S' s8 L* k/ e财务会计准则委员会 FASB : b7 D* V, U/ G& I4 V7 P/ l X Y
管理会计协会 IMA
. c8 [' v' ?& S8 {) ^( [% }, r美国会计学会 AAA 4 |% e8 F9 v: {$ U& N
税务稽核署 IRS " h# W3 g) e- D( u9 V' z/ \/ {+ _
独资企业 Proprietorship
- A/ m( B# D( s0 i, U合伙人企业 Partnership : \' a/ T+ @" _
公司 Corporation 8 H2 {$ J6 p. L+ b3 L+ v
会计目标 Accounting Objectives * x* b- q# s' M" a
会计假设 Accounting Assumptions
5 s0 F( q* c2 e会计要素 Accounting Elements 1 b3 ], N9 m, n7 e8 D# U
会计原则 Accounting Principles
% A0 i' h# X# n8 A% M. i1 J5 v: @会计实务过程 Accounting Procedures / w* r% ^* f' T2 X
财务报表 Financial Statements
/ |2 Q6 E# }7 W3 g财务分析Financial Analysis 2 C J! N+ z3 V& F3 I1 O
会计主体假设 Separate-entity Assumption " v* M. i0 y0 V! H+ U
货币计量假设 Unit-of-measure Assumption / a. R4 a ~. u3 r
持续经营假设 Continuity(Going-concern) Assumption
" q( Z7 `3 c9 V会计分期假设 Time-period Assumption
% L- _6 P8 x+ b, p: n资产 Asset
7 _, Y( f3 G: S+ t负债 Liability
, B4 r/ o1 i% K6 l业主权益 Owner's Equity 4 i+ h; C" l8 l5 g/ s
收入 Revenue
0 Q# o D) g! B3 [" w9 n费用 Expense ! I3 J4 d! o, \! y1 j% A
收益 Income 8 J' x0 A S5 S
亏损 Loss 2 m. d6 {# F+ c
历史成本原则 Cost Principle ) D& L5 H& q/ L) j S
收入实现原则 Revenue Principle
/ I1 P6 w8 ^9 c+ X! k配比原则 Matching Principle + n( T# D L3 J& R
全面披露原则 Full-disclosure (Reporting) Principle
S, [8 c f! U客观性原则 Objective Principle * I: v- r1 ~7 I1 F2 U9 e" ~& v8 Y
一致性原则 Consistent Principle 0 ?- Y5 T& y5 D; j
可比性原则 Comparability Principle
/ x$ ?" n! v) ], V1 X# A6 b7 r3 u重大性原则 Materiality Principle! }4 Z2 r1 d; V* N
稳健性原则 Conservatism Principle - n" a. w! k0 \$ }4 C8 N
权责发生制 Accrual Basis 8 H1 Z' k4 n2 a! B( {
现金收付制 Cash Basis . l; ~" \+ [2 y: e, y) D
财务报告 Financial Report ]( f* X) A0 E; @
流动资产 Current assets
7 c+ ~9 E% ~: f: W2 |3 k流动负债 Current Liabilities
6 `; `" O* w: X9 ~8 u0 ?1 o3 k长期负债 Long-term Liabilities
1 E5 o. P7 y; H- s, }投入资本 Contributed Capital * y& G( ^) z( ~& `# m
留存收益 Retained Earning3 n6 k& T5 w5 J1 q
1 H1 {; y7 g( V* l------------------------------------------------------------! [5 c. T2 d9 p A. o
（2）会计循环
6 k( Q: G" e+ P) l* v1 i会计循环 Accounting Procedure/Cycle
# p7 X2 S U' Z( ?; G! u2 U# ^会计信息系统 Accounting information System V* P( ]- S. F# y! K( M1 K
帐户 Ledger
4 r! U) ], T/ N! V1 D3 M会计科目 Account + } x. x! o2 S* W
会计分录 Journal entry
. C5 w3 ~, O3 v' M' N3 I' N( |原始凭证 Source Document
0 _- `7 q1 @$ p: i, Y; \0 o日记帐 Journal & M1 o& b0 p/ A! b' Q2 W3 Y
总分类帐 General Ledger 9 I7 t3 g& c* \5 @, j. m
明细分类帐 Subsidiary Ledger , J1 e7 ^1 J+ m2 ~9 o) Z: d! l. c
试算平衡 Trial Balance 6 w0 X E1 c% N+ S: W7 g/ X
现金收款日记帐 Cash receipt journal ! ?) x2 G! O& |: t
现金付款日记帐 Cash disbursements journal
& g% R& g% d; Y B3 h销售日记帐 Sales Journal + e1 p1 S) K1 I" ?
购货日记帐 Purchase Journal
; {0 I& ^! s$ C8 D9 [" a2 a普通日记帐 General Journal
/ [, q) ?+ L* y9 U0 U工作底稿 Worksheet 8 }( s0 w) Y( W; |
调整分录 Adjusting entries
3 ~' L9 }% ?- n& d) b, B* I9 c结帐 Closing entries
: i h) J/ g! Q0 m
0 n2 V' ^9 e! f4 ?6 S- \* g% |; z----------------------------------------------------------
8 E& {5 Z* M3 Y（3）现金与应收帐款
, t f' G+ j( }7 z现金 Cash
9 ~2 S" p: w$ d* o0 j) p x银行存款 Cash in bank
8 g9 ^" R# g0 \& x. f# [9 T) h库存现金 Cash in hand 1 U- r+ u# A- E+ S+ ~8 P
流动资产 Current assets 9 Z9 ~; e: [4 _1 B$ g
偿债基金 Sinking fund 8 W7 Z1 p" a W4 h3 |, V+ F
定额备用金 Imprest petty cash
- H, Z3 F/ c/ g \; u3 K4 E支票 Check(cheque) + Y) T$ w5 I' K. U
银行对帐单 Bank statement 7 M, D* l6 L+ l2 w. `5 h
银行存款调节表 Bank reconciliation statement Q' M3 ?: i. }3 T4 Y% m" U) _
在途存款 Outstanding deposit ; l, N6 E2 ~. {0 s
在途支票 Outstanding check
3 U3 x( {8 n! u4 v1 S应付凭单 Vouchers payable * B7 u Q, W# C: V( p8 D1 I
应收帐款 Account receivable ( O: b7 g" L1 k: `
应收票据 Note receivable . a# H; z8 F, a4 g( y
起运点交货价 F.O.B shipping point
% i( ^, i G1 C& D j1 x目的地交货价 F.O.B destination point 6 R& ?7 @6 W& k% S. P8 Z; l, }9 ]9 ~8 N
商业折扣 Trade discount
1 c# o& {; {) u1 V现金折扣 Cash discount
3 E% X3 o$ b* Z; n销售退回及折让 Sales return and allowance ( ~9 D# |; V6 t
坏帐费用 Bad debt expense
: w1 t1 \! Y) S备抵法 Allowance method
5 k$ {- C9 l0 _备抵坏帐 Bad debt allowance
* d$ m' e; ?3 z+ O损益表法 Income statement approach
+ Y% D$ x: g. |, b3 b9 d5 `资产负债表法 Balance sheet approach
9 G- |6 P D, r9 L/ K帐龄分析法 Aging analysis method + q6 a; O/ T7 }& [
直接冲销法 Direct write-off method : X- s# Z8 A* z& z3 Y
带息票据 Interest bearing note , }/ y" L" M, \, c: `" _
不带息票据 Non-interest bearing note ; j9 }. H% B+ @$ Q) G! t$ z& G
出票人 Maker " V6 H* N& o) K# ~8 V, q
受款人 Payee
8 h i# ^9 }0 ~' L% i本金 Principal 6 @" F0 k5 e x7 X' a3 N0 d
利息率 Interest rate 5 t/ Q+ e5 Z9 k' x! m) ^) \7 Q" F
到期日 Maturity date
& u& @4 F2 q0 K! f2 s本票 Promissory note , G/ k: a4 W( l8 j- H
贴现 Discount + a, K! O" }8 {
背书 Endorse $ F/ O# H$ i* H9 p: v$ Z' x8 g! u
拒付费 Protest fee 4 M o4 N7 T* ^4 _" h; \/ t) p
2 y B9 _. _& z5 R------------------------------------------------------------( O: Q7 |, g# P# {/ Z, h
（4）存货 1 [; O# H7 K0 J2 ^
存货 Inventory 0 S2 K3 r! C5 [! K0 \8 t! O
商品存货 Merchandise inventory " ?+ Z7 a+ z" j; j8 t
产成品存货 Finished goods inventory 1 c# }& S+ m3 v" E* Q& o. M8 Q
在产品存货 Work in process inventory : |) P( q0 y( V M
原材料存货 Raw materials inventory
9 K1 |* K; P+ W" f9 L起运地离岸价格 F.O.B shipping point 1 K3 Z, y1 J ~4 L4 Q
目的地抵岸价格 F.O.B destination 5 B" u0 \8 c7 q/ {6 Y4 }. Q& P" F1 K6 O
寄销 Consignment
. B, ]7 W; d8 z: c寄销人 Consignor
6 ]. q! A" s. g: [5 q承销人 Consignee # b6 N5 ^$ s! z" j5 j5 g' t
定期盘存 Periodic inventory ; G2 }- q8 j; A4 l4 t8 @
永续盘存 Perpetual inventory
# X3 a( z) G& o9 D3 W; }购货 Purchase 5 g. f% P, u6 m$ b
购货折让和折扣 Purchase allowance and discounts
5 S" U: {" Q( Y* n, p5 v存货盈余或短缺 Inventory overages and shortages , l* g7 U% Y5 ?2 E
分批认定法 Specific identification 7 K& L( E- S4 ?
加权平均法 Weighted average $ p2 c: P" w7 F" w! j0 W
先进先出法 First-in, first-out or FIFO % i D; z. H" P8 p
后进先出法 Lost-in, first-out or LIFO & i- q; \( k) `1 ^* m: j+ D/ ]
移动平均法 Moving average ' Q2 K! e: I0 A# R
成本或市价孰低法 Lower of cost or market or LCM 0 z3 D" Z: }/ y5 y) i# o
市价 Market value . N$ Z7 c1 c. ]7 u& J
重置成本 Replacement cost
! [/ a, N3 O1 b1 |可变现净值 Net realizable value
0 J2 i6 E; }( l8 \( v) [6 v3 [上限 Upper limit
+ e8 M0 _0 R% ~7 J下限 Lower limit / o! j2 D- k6 ]
毛利法 Gross margin method
$ @9 g/ s' i6 U+ K- q; E7 i1 I零售价格法 Retail method + L1 ~3 B- G; @
成本率 Cost ratio 7 I8 y2 R8 c5 x: f/ r% G9 k$ d+ B
7 Z3 D/ s' |+ T: h% I------------------------------------------------------------
- [* i* O* | d1 B（5）长期投资 6 N q* d s0 \4 `- r! h
长期投资 Long-term investment 0 h/ v, i; U6 q4 Z+ m V
长期股票投资 Investment on stocks
/ h& u' C; G: o! w' u. u长期债券投资 Investment on bonds
. g) k* y: M% W( d成本法 Cost method , {- {2 ]" V6 s8 b. z3 \
权益法 Equity method " b$ Y& t/ {6 h" @' A( {& h
合并法 Consolidation method
1 t$ [, t9 Z1 a" ?股利宣布日 Declaration date ) o1 Q! O6 w" k' X
股权登记日 Date of record
4 a, T; A( A7 E; z7 |& W6 d) H除息日 Ex-dividend date ( w/ B+ E4 x- g4 M9 q: h
付息日 Payment date " J4 x' `$ \0 Q7 _
债券面值 Face value, Par value - h* A: H& B8 X# _
债券折价 Discount on bonds # p8 v$ \. Y/ q3 U* S, k. l" ]
债券溢价 Premium on bonds / S1 m0 H5 f$ |8 w6 F! d2 {
票面利率 Contract interest rate, stated rate
4 ]$ R( u2 G* \0 |市场利率 Market interest ratio, Effective rate
8 i3 K+ y/ a, A! p" G+ I0 E普通股 Common Stock 2 c0 g% F$ g7 I- e* |
优先股 Preferred Stock
" y8 {/ f7 J# M% z现金股利 Cash dividends 4 Y( e' c( l: N O! S- c% i2 [
股票股利 Stock dividends ' p* r* A" q, g' [' p9 B/ F5 i
清算股利 Liquidating dividends 6 R1 \$ Y8 ^ h+ K" ~ v; z& l
到期日 Maturity date
/ D7 {2 j; P# u4 ~( F; Z' e到期值 Maturity value ! X v3 A1 S+ G; M* [$ s; g: y
直线摊销法 Straight-Line method of amortization ; ^& `# u7 B0 [1 d0 R# t# T
实际利息摊销法 Effective-interest method of amortization: T3 G# y0 x- E# q& i
4 R! E7 {9 E6 X! q
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G; @0 n1 ^6 Q+ d, l/ ~. m0 o1 f（6）固定资产 - x- {2 Z3 ~% N2 u. p" b4 J
固定资产 Plant assets or Fixed assets 3 y1 y- j# N3 I! s2 [
原值 Original value 3 q- x4 `. s5 I5 \% ~
预计使用年限 Expected useful life " R9 _ X9 x7 W
预计残值 Estimated residual value
" c0 d: s. n: c折旧费用 Depreciation expense
- r3 v1 F4 d7 d7 g累计折旧 Accumulated depreciation 4 w% p8 d6 h$ r1 V2 ?0 f
帐面价值 Carrying value 9 V3 y: ~* T: d- A/ ^& t6 l
应提折旧成本 Depreciation cost
$ a% `( E1 O% ?; P/ o! h, D净值 Net value
) T% `9 o& U- l- I8 ]2 |- f在建工程 Construction-in-process + h7 r0 K9 ~6 x5 M$ y* Z+ z2 [5 g$ A
磨损 Wear and tear
9 c; f8 \0 p/ e1 O* y0 A' y过时 Obsolescence # ]" \8 x/ ` S1 x
直线法 Straight-line method (SL) 6 U9 g& Y0 d* d2 Z2 [6 Z
工作量法 Units-of-production method (UOP) % G6 W, T% @" \/ v2 {: }
加速折旧法 Accelerated depreciation method Z- S7 n3 V4 z# z
双倍余额递减法 Double-declining balance method (DDB) 0 o# e- u1 P' e6 E
年数总和法 Sum-of-the-years-digits method (SYD) . V5 u3 ~# r3 v7 t* M+ v# r
以旧换新 Trade in - z- |. _7 D9 X7 Z, w
经营租赁 Operating lease n" S& E# U) L$ j
融资租赁 Capital lease , B; @8 ~$ m y [
廉价购买权 Bargain purchase option (BPO) * ]3 \3 i, l5 o" u
资产负债表外筹资 Off-balance-sheet financing ' r! r& w! e9 K9 x
最低租赁付款额 Minimum lease payments. @2 t9 z/ ~- l* L
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3 v) D( l) v3 O1 W+ t# L（7）无形资产 0 U7 C- L, r' S3 z
无形资产 Intangible assets 5 X0 D/ Z! u, g
专利权 Patents . X( S5 J$ h ^+ E l& f3 @
商标权 Trademarks, Trade names y1 j: J1 D d
著作权 Copyrights 9 w8 S2 Q7 _% l+ n
特许权或专营权 Franchises
" Y M: Z0 u7 S' }# x$ r/ f商誉 Goodwill
& u& A( y |& D2 B% e6 X$ a开办费 Organization cost 0 h* d1 A, p/ _. t
租赁权 Leasehold 0 n7 V1 B) Q, b$ {7 p o
摊销 Amortization ; ]- N2 |0 b- T$ P
--------------------------------------------------------" Z' {9 G; Z: ^3 P! M9 k+ P/ O
（8）流动负债
1 l8 u; s, e+ c负债 Liability
# x8 n; h7 Z& H1 A. n) S+ V流动负债 Current liability ; J. X/ W) v4 a2 I# T
应付帐款 Account payable 2 I5 f) V& ~5 i5 o' g" t% v
应付票据 Notes payable
0 R" q1 |, r& X% _% \9 ^( B贴现票据 Discount notes
A+ ` v- d5 g/ w3 O2 y1 i# ]长期负债一年内到期部分 Current maturities of long-term liabilities
4 k. H- ` } d7 S# c( y8 b应付股利 Dividends payable * n# L" L7 X* U! X' _' U* i0 k
预收收益 Prepayments by customers : m [7 d' B2 _: @$ J/ c/ j. c; i
存入保证金 Refundable deposits
$ n6 L4 {2 G' {; H+ c* }" _( Z/ Y3 E应付费用 Accrual expense % W& Q. u" w B" N# O
增值税 value added tax
z4 \1 ~: b! B. s; ^; D- e, S5 W8 s营业税 Business tax ; V; _% |+ r* @* l z, M
应付所得税 Income tax payable & {8 C( d. J3 l9 _; D
应付奖金 Bonuses payable
- l# s+ e5 T+ W; b$ |) A! \2 U产品质量担保负债 Estimated liabilities under product warranties
2 i, W7 v8 f0 e9 M3 I _9 G赠品和兑换券 Premiums, coupons and trading stamps
! }: H$ I8 u- c9 ]! w或有事项 Contingency 0 P: b) [; _& A/ _7 K# R
或有负债 Contingent
0 |4 Q! M* d5 ?! W或有损失 Loss contingencies
7 _% _$ f" v7 s" h4 _/ r3 |7 w或有利得 Gain contingencies
9 _" c/ d8 s3 U) H永久性差异 Permanent difference
+ p' ?5 ]6 h" b时间性差异 Timing difference 9 _' @' d* h+ E' }) I+ p2 A1 ~
应付税款法 Taxes payable method
" [ ^3 _4 c2 r$ B3 Z2 Z, e纳税影响会计法 Tax effect accounting method 4 X1 p9 L( U$ y) |0 M
递延所得税负债法 Deferred income tax liability method
, F# _9 A0 p Y6 E* n1 @
% O, E5 V4 j7 @, v------------------------------------------------------------
2 R2 Z0 a& _, a（9）长期负债 O. F5 Q) O: H( x0 {! |$ \
长期负债 Long-term Liabilities % V& A3 w! Z( \( b6 `8 q! h; M
应付公司债券 Bonds payable " e% W8 h0 ~2 G/ g' }
有担保品的公司债券 Secured Bonds
1 }( }% ?" j" p8 y9 h抵押公司债券 Mortgage Bonds
6 m) ~4 }6 j- j! P, B保证公司债券 Guaranteed Bonds + ] t* I0 x) I- c8 d$ _% S
信用公司债券 Debenture Bonds . D' J$ j3 Q e
一次还本公司债券 Term Bonds
4 z( {/ Y1 G) }, I8 d分期还本公司债券 Serial Bonds
$ c* d" `& E! q+ m可转换公司债券 Convertible Bonds ( W$ u: \0 @7 J# S# D5 b% @' q. @
可赎回公司债券 Callable Bonds 8 a# i. h' k: m$ E) W
可要求公司债券 Redeemable Bonds
) _1 c$ i9 _6 N- h记名公司债券 Registered Bonds
7 j1 _7 ~- N1 D0 J无记名公司债券 Coupon Bonds * j7 V2 a- x g, Y5 r8 d
普通公司债券 Ordinary Bonds 9 Z, _# q0 [1 v' v5 X7 k
收益公司债券 Income Bonds
1 k; K& C s% G' k* E* K& @名义利率，票面利率 Nominal rate
: P) ?; W8 Y) T5 l1 ~7 W5 S实际利率 Actual rate
" W+ ?" \6 y% ?" {& ^5 L4 }; }有效利率 Effective rate 0 ~" `" @4 t: }
溢价 Premium a4 M- M3 s0 H4 L( M% ?
折价 Discount
1 U4 X$ P% Y i9 d$ o: d面值 Par value
) t9 G5 L( }+ l- O4 y% e7 h直线法 Straight-line method
5 [5 O0 ~# l+ a$ \/ ~" Q实际利率法 Effective interest method & ~/ C9 n' n7 I' w3 S+ w
到期直接偿付 Repayment at maturity " v) s- M2 X$ [+ N+ S2 Q% _
提前偿付 Repayment at advance 1 O3 w0 O8 x3 h4 s( l! b
偿债基金 Sinking fund # W( |; n1 J+ |$ C, ^% d
长期应付票据 Long-term notes payable
* }0 G* x, O$ U/ v# T7 K7 h抵押借款 Mortgage loan; V0 X/ Q7 p, F% s: X# ^3 O& z
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+ E& } x. |5 v, [. H \3 g（10）业主权益 5 h& C9 N4 B2 ~9 t5 H
权益 Equity ) F$ Q7 I# d0 R! K& D+ _: g
业主权益 Owner's equity
8 z' B) I3 e% s; n股东权益 Stockholder's equity
0 D; F5 S; w, k5 K) z* v7 g9 [投入资本 Contributed capital
4 k [' G3 D0 o# ^缴入资本 Paid-in capital - m1 n3 H! ~! n: Q) P
股本 Capital stock o4 V8 Q9 b1 Y% i! k5 ~
资本公积 Capital surplus 2 |1 H+ i% K: i
留存收益 Retained earnings
0 ?/ x) f Y- g) Q核定股本 Authorized capital stock
9 s" X! n: N* G* u, P实收资本 Issued capital stock
3 ^6 Q1 M& |3 f; D7 T0 G发行在外股本 Outstanding capital stock
6 F6 l; j7 G5 o6 q库藏股 Treasury stock 7 B" s7 l$ s @- f1 h
普通股 Common stock
5 H: B4 |1 }' B3 S2 I, R$ H优先股 Preferred stock # @- d q! a1 X
累积优先股 Cumulative preferred stock 6 D. E: M5 @( _; @
非累积优先股 Noncumulative preferred stock $ j( J- f: n9 k& i1 R7 v3 I6 K
完全参加优先股 Fully participating preferred stock 6 p6 @% |+ R" P2 ]+ U
部分参加优先股 Partially participating preferred stock ' a+ F* R: ?# y* h% S7 ?; o3 ?
非部分参加优先股 Nonpartially participating preferred stock
) }/ d# O( S4 Y! i5 \+ A, x现金发行 Issuance for cash |6 O; E/ O x3 s* l# p: i
非现金发行 Issuance for noncash consideration
; {. N @$ d) o股票的合并发行 Lump-sum sales of stock , @4 u9 [# M# p% J5 L% a
发行成本 Issuance cost 1 Y% l- N0 O+ R' {1 W$ F7 _1 X
成本法 Cost method , x9 V( Z V- D" o5 D7 B
面值法 Par value method 1 `7 O, Q- Y. o/ w9 }
捐赠资本 Donated capital
$ X% r1 v* W( {" {7 v! d+ ^+ {盈余分配 Distribution of earnings % V& K; a" j. P7 a: i. K
股利 Dividend ; g9 k2 W! L+ P$ [2 X6 r
股利政策 Dividend policy
2 v# M4 }* u+ }7 m宣布日 Date of declaration 7 R2 ~( v, w* z1 f; i' U# l7 M( \
股权登记日 Date of record
2 H* S2 S9 }$ ]) ]/ F! f4 `9 U' L除息日 Ex-dividend date 7 E; O8 t9 ?$ v0 i2 W
股利支付日 Date of payment
- @, R7 t2 t: {: I0 s3 y9 [% R8 E5 k现金股利 Cash dividend
, y+ y9 E1 l+ r股票股利 Stock dividend ! d- i A8 S1 H0 L
拨款 appropriation
* V0 [1 M! T; f$ ~( K5 } k------------------------------------------------------------
/ m3 {& O3 |! k9 C0 p（11）财务报表
) {: N6 C# Q8 j' U) i) c财务报表 Financial Statement
" X7 L/ R) i7 X9 r4 m3 n资产负债表 Balance Sheet 0 e8 v5 n8 a7 v( }5 f" T; \/ c
收益表 Income Statement " u% M4 r; I5 q) Z9 E6 J
帐户式 Account form
1 f( _3 f# e# U. E报告式 Report form . x5 N, a( ? V- h
编制（报表） Prepare 4 j E0 t' v0 v& e2 D
工作底稿 Worksheet
9 ~4 }& O: @+ |多步式 Multi-step
$ K: I N& P0 F$ O9 k) y单步式 Single-step 3 O k/ h6 k$ q% K
-----------------------------------------------------------
- n a& u% O& z5 K（12）财务状况变动表 , c" t! L" r$ l# ?/ B7 |
财务状况变动表中的现金基础 SCFP.Cash Basis ; i" \3 S% [ _# g
（现金流量表）
4 ?9 _7 F3 j* n$ P0 D财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ) a% j4 |6 u, ~$ X( n; o" x
（资金来源与运用表） 7 e& q4 {! ^9 u# V
营运资金 Working Capital
5 ]9 f7 P6 N1 E全部资源概念 All-resources concept
# h2 h/ E+ f) q7 ~: B' R直接交换业务 Direct exchanges : k3 A2 F& T7 L% ^3 ^/ g' m6 o
正常营业活动 Normal operating activities
/ L! A) i) j- t& x# y财务活动 Financing activities
- R9 u3 [0 ?4 L* S0 ]投资活动 Investing activities
+ j4 q+ [* U6 c( t' H9 R/ O) X-----------------------------------------------------------% X. s8 j6 B; p }) |- k1 e
（13）财务报表分析 7 I) R; G+ s3 b8 X8 {/ N2 ]7 I
财务报表分析 Analysis of financial statements
# [% K, q& v7 V) O6 v6 c比较财务报表 Comparative financial statements
4 B3 m- q6 V8 C' H. d趋势百分比 Trend percentage 4 |, R) A/ Q- j2 r
比率 Ratios
$ c. P u+ d: W7 C, A普通股每股收益 Earnings per share of common stock 2 y) }$ w( x& p1 C/ ]* k5 q% x1 m
股利收益率 Dividend yield ratio
, C( ?0 F& G2 C/ q5 B价益比 Price-earnings ratio
: d& w; o7 X; C) t `普通股每股帐面价值 Book value per share of common stock
2 Y% T8 f" {6 J7 P资本报酬率 Return on investment # M6 h8 p' S) l, |6 f
总资产报酬率 Return on total asset 4 e- R# M0 Z s
债券收益率 Yield rate on bonds
& J2 t) B2 J9 f- G已获利息倍数 Number of times interest earned
5 P% K" X7 m( y债券比率 Debt ratio
% i" j' q1 G( p4 v0 Q Y' b优先股收益率 Yield rate on preferred stock 0 I. R/ n! l2 _7 o& Q
营运资本 Working Capital
% X o) M6 @& u& \& [周转 Turnover ' K0 }1 O+ Y' J
存货周转率 Inventory turnover / S* D [- ` C: M6 D1 e' E& m
应收帐款周转率 Accounts receivable turnover
* ^$ b" K% u+ M% ~) F3 P% i流动比率 Current ratio
' _- b. k. H4 P& V速动比率 Quick ratio
) q5 J8 {( Z* f8 h o6 p' o酸性试验比率 Acid test ratio/ B+ P+ h+ G$ W3 k( X. X
------------------------------------------------------------
3 g- ]1 _# n' H; \& }5 _$ l
' F" E& y9 X' D( L, H（14）合并财务报表 6 e6 R8 F& W) ]
合并财务报表 Consolidated financial statements
; G4 e% ?! w; L* `( U0 o, Z+ b" M吸收合并 Merger 8 E5 W" z9 t1 |% T
创立合并 Consolidation / V# W2 M! l& V8 G j0 Z
控股公司 Parent company : O! O+ P# r7 E5 n
附属公司 Subsidiary company
# }/ K7 p/ P7 s9 x6 G少数股权 Minority interest
! a6 e) |; t& H$ v( l& z权益联营合并 Pooling of interest
6 D1 ] |" Y, l7 b4 K1 W0 D. ?# w; F% b购买合并 Combination by purchase l3 L- d d* m+ O7 {0 J* z$ O( n' Q
权益法 Equity method ) \1 {' _- W% X+ J4 b
成本法 Cost method
/ c% B& `& ?- a6 c9 T* }
9 d; R4 H- y$ Z" V6 e- |------------------------------------------------------------5 ?3 ^; V0 W2 Z
（15）物价变动中的会计计量 4 d% H. r& \& b* K7 \5 T3 v
物价变动之会计 Price-level changes accounting
0 q% ]7 j1 @% ]2 @( J; R# Q) H5 E8 A( K一般物价水平会计 General price-level accounting
/ R/ n5 S1 W. t P' [7 w, Z货币购买力会计 Purchasing-power accounting
/ k' z( \9 A, @3 h; K1 l! {统一币值会计 Constant dollar accounting ' i$ f- u' O% E
历史成本 Historical cost # R# |7 U8 k9 B8 n8 }- a
现行价值会计 Current value accounting
& k' y+ Y* e2 O现行成本 Current cost
4 _, R: t) x8 i+ p0 E1 f% L重置成本 Replacement cost , N% ?/ P( f, N7 l/ z
物价指数 Price-level index
& L" i) o- X: }& O( L: r4 l7 Y国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 2 `$ m/ V8 }3 i4 g; T, p8 \
消费物价指数 Consumer price index (or CPI)
/ ^/ t4 K" U$ }6 o, w( {4 F批发物价指数 Wholesale price index 0 m5 U) k. r( W5 v
货币性资产 Monetary assets
9 u( T$ c% G2 T4 X5 T+ F6 r: J0 \. \货币性负债 Monetary liabilities ( z# Q! L* t, {' H6 W+ ?
货币购买力损益 Purchasing-power gains or losses 1 B4 r8 e% J M p) I$ ^
资产持有损益 Holding gains or losses
, y% K/ k6 L" A) J% }未实现的资产持有损益 Unrealized holding gains or losses
6 K. U6 n8 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
