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（1）会计与会计理论
y$ c4 z: a9 e. v1 T9 W会计 accounting 5 e$ S6 }& e ]
决策人 Decision Maker
5 ~8 I$ k$ L* M: e& Q投资人 Investor
4 q! ]# A4 }$ [. V股东 Shareholder 5 V& A0 k: f, R+ N) O6 Y# U# K
债权人 Creditor
/ j3 E* I5 I6 E6 e财务会计 Financial Accounting ! _7 M( N _/ C% F! ?8 D" A
管理会计 Management Accounting
% V$ L1 N2 T, C+ z- X7 p$ x/ r4 ~成本会计 Cost Accounting
" K( o, a2 b* B* I私业会计 Private Accounting
4 S, \" G- F. M! E公众会计 Public Accounting
( G4 W/ X! \3 c+ h" q" j* o注册会计师 CPA Certified Public Accountant 6 z, b: y" W6 ^2 G
国际会计准则委员会 IASC
- q1 D$ h ?- I! l' I, s美国注册会计师协会 AICPA
; W4 z; n. ~7 d, f+ t财务会计准则委员会 FASB % @3 h H# T- b+ |
管理会计协会 IMA' x& u+ J% D! T& S$ h
美国会计学会 AAA ) V: j' P6 r4 R
税务稽核署 IRS
4 j* _9 S3 K, N2 I, y& g8 I独资企业 Proprietorship # g: Y7 k ^8 y% S# y, y3 q
合伙人企业 Partnership
, m9 E! y9 @4 I& c9 g公司 Corporation % P3 |# E1 A% h/ D& i; P% B3 o& @
会计目标 Accounting Objectives
: d+ }( o9 I0 q' B, N" u6 W会计假设 Accounting Assumptions
2 r9 L5 ~! [! t: A E: Y会计要素 Accounting Elements * G5 W& }7 f4 o3 b
会计原则 Accounting Principles
9 Z3 Y, S, {: m) f4 Y会计实务过程 Accounting Procedures 9 s- q' h3 w9 J W
财务报表 Financial Statements
+ I) G3 Q5 [9 t5 f s3 e财务分析Financial Analysis
9 k, R2 o* U; Q会计主体假设 Separate-entity Assumption
$ P0 l' s: c! J& N v货币计量假设 Unit-of-measure Assumption # `, f. h& {0 s6 B) D+ D
持续经营假设 Continuity(Going-concern) Assumption
k, D* f0 j7 D* p4 c" Y) |会计分期假设 Time-period Assumption % Z3 G; z3 @* A4 H6 S
资产 Asset
. h, x; I1 x/ q% X, W负债 Liability & s/ v/ \, C, o" M; {1 l( p
业主权益 Owner's Equity
8 {$ ?, E7 U: t4 Z1 k9 R- O收入 Revenue ; P6 G) ]6 m! K9 ?/ T
费用 Expense # w* F0 J8 K5 y. v% v, }' ?
收益 Income
3 b- j, N7 k" O4 Z; Q1 b亏损 Loss 7 r$ I/ q) \) B% B
历史成本原则 Cost Principle
, l8 h1 L. v3 Z) J4 T3 {4 d" B1 j收入实现原则 Revenue Principle
' L4 b; S* n, h( H( Z+ t2 b配比原则 Matching Principle ) G& m( }) I" U' U4 D+ {5 x
全面披露原则 Full-disclosure (Reporting) Principle
7 M* k& D8 Q9 f& r$ `客观性原则 Objective Principle i, r: a8 a0 i' U, u/ z
一致性原则 Consistent Principle % D7 u' x# O2 h7 x! A3 [4 R ]- Z8 x3 _" F
可比性原则 Comparability Principle
; F" r. o: _" o+ T/ m重大性原则 Materiality Principle
6 E- o2 s4 x5 N6 D稳健性原则 Conservatism Principle 3 p5 ?9 c& ^5 G7 r1 f
权责发生制 Accrual Basis
. Y, U) k7 t4 T: f+ s( ?1 f1 s6 q现金收付制 Cash Basis
# c8 ?! J; {$ }, {+ D财务报告 Financial Report 7 H k" r4 K. \ O; [( D8 W
流动资产 Current assets 2 z. N* P% U* A9 O6 ~
流动负债 Current Liabilities
0 @$ y/ T* k" [% o长期负债 Long-term Liabilities 6 ]7 ]5 O; W% J1 U" g. |) y o
投入资本 Contributed Capital
6 Q3 K: A7 d& U+ z% r: @, Q留存收益 Retained Earning2 |9 C$ N% L* J
( f f1 j3 G3 l5 m------------------------------------------------------------' k) k7 c) b- k
（2）会计循环 , u- o8 \/ z+ J. f( e
会计循环 Accounting Procedure/Cycle , g. ^: ]) e4 s) }% i. O' {, `
会计信息系统 Accounting information System
0 S; q% _6 d7 s& w2 R帐户 Ledger
' y+ [" J2 j6 b1 |3 d% T# x会计科目 Account
5 h6 p" r7 t* E. L* b: c: n0 J会计分录 Journal entry
; E$ `2 X* V( b3 d( S7 R7 t$ d原始凭证 Source Document % `- ~1 [) ^3 o; e/ D
日记帐 Journal 2 h5 V: F6 Y; `
总分类帐 General Ledger $ j" N9 C6 V4 ?4 O& x+ \* j
明细分类帐 Subsidiary Ledger ; v+ B( r& ^- ~5 ~) z! B
试算平衡 Trial Balance 2 }/ f7 ^( S5 B( P6 H
现金收款日记帐 Cash receipt journal ) c' t+ u) [ J- _9 B+ h; i% O
现金付款日记帐 Cash disbursements journal
, b: p v/ i: V! F销售日记帐 Sales Journal
3 r2 m0 Z6 M" r% W购货日记帐 Purchase Journal
- b5 I: G2 f/ C% @, u6 i; t普通日记帐 General Journal
6 C1 m6 T9 [* l4 }9 m5 g6 b工作底稿 Worksheet
% _, a, x. w7 Z% _' z+ N: q2 E调整分录 Adjusting entries ( J8 j! |1 B0 |% n
结帐 Closing entries 2 P! f d2 M5 U9 ?! X% r" w- \
. R# p: T- Q' W% D2 H
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3 T2 Z- e7 {! d5 f（3）现金与应收帐款
/ z3 _" p& |! R; |7 S2 y现金 Cash
6 e, |; z1 o( x# T; h银行存款 Cash in bank * j4 i/ K0 `8 I7 O* u6 i7 r
库存现金 Cash in hand
g$ B; @6 w v; T流动资产 Current assets
6 H# p2 [8 V9 V4 T) W# C/ | \偿债基金 Sinking fund & V9 b* j; b4 c' D% F
定额备用金 Imprest petty cash
* s$ E6 r/ e' L& ]1 O* ~支票 Check(cheque) - o& G! L! @8 v4 b1 A% V6 z
银行对帐单 Bank statement
3 b* [* W- s! b. k银行存款调节表 Bank reconciliation statement ; R7 e/ U5 ?* `& \" M+ Y4 N
在途存款 Outstanding deposit
, ]- L7 K* P3 T( v在途支票 Outstanding check 7 ^# x% |& b9 ]4 k. I. B
应付凭单 Vouchers payable , C4 t# J! v3 H8 }# k7 O" S
应收帐款 Account receivable
( U% E0 |- t! q# s! U, h" `' @( q应收票据 Note receivable 6 e; \! o4 d8 G+ B- M& S
起运点交货价 F.O.B shipping point
3 R7 E }) h% P5 U4 M) k: R! l目的地交货价 F.O.B destination point 2 Y2 x$ c) b8 O, G( B
商业折扣 Trade discount
+ j, b$ m N/ e+ S现金折扣 Cash discount
( ^3 y+ R- ^9 X& l0 f销售退回及折让 Sales return and allowance 7 F" ?1 o! }6 s- k& M2 u
坏帐费用 Bad debt expense 9 A- S* S- m; H! X2 |
备抵法 Allowance method : `6 P. v' g! t1 H+ {
备抵坏帐 Bad debt allowance - Y, b& s* V9 |9 |' ~; v
损益表法 Income statement approach 6 g$ h$ ^2 Q3 v$ ~! X8 L( [, r6 D9 e
资产负债表法 Balance sheet approach
. W( i7 g( W2 p, T7 Z) ~' U帐龄分析法 Aging analysis method
! I) ^; w# V8 W; i直接冲销法 Direct write-off method
5 F3 X6 b* P( |( F: f带息票据 Interest bearing note ' _ X! V' F; Q& ^0 i
不带息票据 Non-interest bearing note % k8 P* R# ]' H. ~
出票人 Maker 1 a4 J( B: D) L- @1 W. ^
受款人 Payee 3 M$ z( j" Z7 B) E5 t) L3 Q
本金 Principal 8 P6 U" j, C* U9 \1 ~" c) e
利息率 Interest rate
* R, m, Z3 o/ x5 |! }4 N到期日 Maturity date 5 s( C( x% d9 R4 {3 O6 y5 _
本票 Promissory note
! T1 h; `7 i" f& p5 |5 y j贴现 Discount / x. r/ @) }7 i5 K7 j
背书 Endorse $ K( Q3 U( Z" F0 E+ A2 O
拒付费 Protest fee ! o. z6 \% Q9 P
, X2 Y- [/ D; @/ L; \8 g; G
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, B& z% r4 G. w, p p$ K（4）存货
- i5 i5 I5 l0 p: T# q存货 Inventory
H3 r3 ?3 C" @2 \9 K Y商品存货 Merchandise inventory
$ ]; @/ a+ d a* T产成品存货 Finished goods inventory * v' y9 M. n+ y' d" m0 X
在产品存货 Work in process inventory
: [+ ?6 s1 I0 {) C2 b原材料存货 Raw materials inventory ) g5 w9 a4 Y% h
起运地离岸价格 F.O.B shipping point - f/ E; ]9 R( o$ }# I, [2 p
目的地抵岸价格 F.O.B destination
9 J' K R) `4 n8 v8 v4 D寄销 Consignment
: k3 L+ I, m a; J2 _3 k2 D, [寄销人 Consignor
7 C8 M6 @1 T& A8 I! C$ j& V+ D5 y承销人 Consignee
7 R+ R# c. Q" p d8 z) D2 o" t8 @, N/ V* Z定期盘存 Periodic inventory 6 [' I' C- r& h
永续盘存 Perpetual inventory
3 S$ Z6 P J. t Q购货 Purchase
" o Z0 v7 h) {; P4 s& p5 X购货折让和折扣 Purchase allowance and discounts ' b0 X5 l& F7 T% w& u$ Y
存货盈余或短缺 Inventory overages and shortages
$ _/ ~! A# G; H; e分批认定法 Specific identification 0 V, n4 i0 e) R# L
加权平均法 Weighted average * ^ `6 i/ ^: P
先进先出法 First-in, first-out or FIFO
C* [ h9 q7 A) u/ u后进先出法 Lost-in, first-out or LIFO
2 g' O6 Z( M H/ S, S( Q3 X G移动平均法 Moving average
7 U4 t Q6 Z2 C! m+ \) W0 E成本或市价孰低法 Lower of cost or market or LCM . K* @" ^7 v. f5 G" f; `. f
市价 Market value
( ?+ e! i- Q$ _8 \* L- e5 l重置成本 Replacement cost
- g* F( Y& G* u8 ?& f+ P. Z) s可变现净值 Net realizable value
+ H7 Y7 h0 O$ ]( ^" w0 T1 y4 W上限 Upper limit
$ P6 }, [- Y& e+ V# B下限 Lower limit 2 ^0 i' q0 e- Q& s4 ?/ ?
毛利法 Gross margin method
4 W, G" U2 S+ f; f9 j8 u; K0 K" L零售价格法 Retail method - }; G+ W4 k- e! w& l ~
成本率 Cost ratio # ~: A5 j8 {3 J& l& p+ [
5 L& W; F& V. P! [
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7 f2 Y: n- { W（5）长期投资 ; p o t! U t* D+ I9 ?! w
长期投资 Long-term investment & W: {" p- ~- l8 c' M$ Q3 L$ K
长期股票投资 Investment on stocks
1 \: o6 o$ [# N) Q1 q4 J- u长期债券投资 Investment on bonds
& c5 ?( X6 U8 N# e% W成本法 Cost method
1 x/ Z6 x8 {! S" y1 W权益法 Equity method / |) G0 ? z V! n; A, K0 s0 B( A
合并法 Consolidation method ) v! T' i8 ]$ [% W- d8 t# h
股利宣布日 Declaration date
) J( I* g0 l( O5 I# U a3 [股权登记日 Date of record 4 e" l: i7 q# ^% S5 H4 `3 L J
除息日 Ex-dividend date F. b3 ~0 x3 ]% ], I
付息日 Payment date 0 z2 \' f& |" W) M# g" C8 M
债券面值 Face value, Par value
6 }2 u. [4 D& p债券折价 Discount on bonds
- @5 B: u9 Z3 r. v L8 Z5 p) r债券溢价 Premium on bonds
0 T- ]0 S, m! g7 i& F9 C; b票面利率 Contract interest rate, stated rate 3 p! D+ O5 ~" P% V
市场利率 Market interest ratio, Effective rate
9 @/ T( {5 P% b7 r+ y9 R9 ?! J& {8 T普通股 Common Stock 5 H( W# ~* d! B4 x7 ]# l$ r9 J
优先股 Preferred Stock % }7 B- v$ e2 ^& W/ F% _0 T
现金股利 Cash dividends 8 P1 h h( V9 i) @6 _% O
股票股利 Stock dividends
) I; C9 O. N. z0 l" F清算股利 Liquidating dividends
5 M* Q: T+ L) O, {9 M& C到期日 Maturity date 2 C) \/ a* X8 ?6 Q
到期值 Maturity value
- M0 o1 y9 f( R4 ~$ K& Q直线摊销法 Straight-Line method of amortization # D3 V' X, @6 q
实际利息摊销法 Effective-interest method of amortization V& @0 I' \! b6 r0 L
. i3 i. l0 }* i& q0 {" C0 h6 E---------------------------------------------------------
/ p1 a: g) L' S! t（6）固定资产 4 z/ @: I) ]8 g8 c o9 q9 ?
固定资产 Plant assets or Fixed assets ) h, t# q! b1 O/ V4 H1 E) ~# K( S
原值 Original value ! }, A2 G3 c3 D* x; p" ^# b
预计使用年限 Expected useful life 9 y7 ~2 j+ e. q, q
预计残值 Estimated residual value $ l/ x+ G4 K) z
折旧费用 Depreciation expense 8 l3 j% F( T f
累计折旧 Accumulated depreciation 5 R# ]% E. C7 v# ~+ P* l% z# q
帐面价值 Carrying value
& c1 d% D: _' Q4 r7 j( E应提折旧成本 Depreciation cost
# ]* j' B, h2 C净值 Net value
# R* C: D; R: ~2 C7 ^6 N" T$ p在建工程 Construction-in-process ) F$ N& a, A0 Q' d. c6 i
磨损 Wear and tear ; T! B- d( Z' N# {( i
过时 Obsolescence
& ] R- k4 F3 |5 ]7 m P' T% a$ @直线法 Straight-line method (SL)
; P! c* B/ \& w- O- ?7 @4 v/ u工作量法 Units-of-production method (UOP) - \) N! W, F( U- e! a0 w) q) N
加速折旧法 Accelerated depreciation method
* V2 S3 Y7 Y5 `# R双倍余额递减法 Double-declining balance method (DDB) 5 K8 _: r1 M) j- T! T S1 ?
年数总和法 Sum-of-the-years-digits method (SYD) % @3 o" n l7 P, x5 ]
以旧换新 Trade in ( O2 w& J5 E' B5 b/ D' K. L
经营租赁 Operating lease , D5 b3 j+ m* l# H. b# Q' |6 o! P
融资租赁 Capital lease
9 V6 ^$ N& D* H% a, G( `1 h廉价购买权 Bargain purchase option (BPO)
5 }. _' A9 ]- K+ z资产负债表外筹资 Off-balance-sheet financing
" w& R/ v( n+ B6 }/ k$ i最低租赁付款额 Minimum lease payments
4 O) R1 v% P; P) ?--------------------------------------------------------
# v; y, p9 V1 x l2 @（7）无形资产
5 Z! _# q a5 U1 z无形资产 Intangible assets
4 y3 b r+ q3 @专利权 Patents
9 n, X) a2 M+ D$ s商标权 Trademarks, Trade names 5 e" L' h; A- I4 }" I2 _
著作权 Copyrights
0 v: G; D* L: z8 h特许权或专营权 Franchises 5 l" H! `% |" w, O0 B9 |; y0 z2 R
商誉 Goodwill 6 k F! O$ F- x- d! E+ i2 T, f
开办费 Organization cost 6 Q7 B0 Z4 s9 y! f5 \. B; I& q: Y
租赁权 Leasehold 8 n/ c9 o* j- ~6 v
摊销 Amortization / R( ]- L P8 [, Z" u8 R
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（8）流动负债
2 ]8 `# F. D- m$ a负债 Liability ) R3 X2 ?1 {' t: \
流动负债 Current liability 4 z% h" ]: P0 ]% J$ y# I, k
应付帐款 Account payable
5 a+ n5 U8 N9 ^9 a7 d6 Z. t应付票据 Notes payable 7 E' x& |6 L* u) L+ r7 k
贴现票据 Discount notes , @3 N0 P l# P/ f E, t& ]
长期负债一年内到期部分 Current maturities of long-term liabilities& c- ?" g7 B5 S: D
应付股利 Dividends payable
( t: \; ?3 y/ W. e" f% A1 d( n预收收益 Prepayments by customers
# A1 e/ q3 I8 A存入保证金 Refundable deposits
3 e+ V& @* A4 }& k8 N5 A应付费用 Accrual expense
+ N3 y& g3 x( _! j2 c增值税 value added tax
' c _# k9 `7 `3 Z: F" M( L% ~营业税 Business tax 7 h+ ~' ` I* e
应付所得税 Income tax payable
6 T y" p& q. ]" ]9 T7 @" G$ X) `3 e应付奖金 Bonuses payable # |' t1 a$ z' P' F0 R& N
产品质量担保负债 Estimated liabilities under product warranties / f% }4 f5 X7 L# s9 \
赠品和兑换券 Premiums, coupons and trading stamps
9 _* Z7 m: v7 Q4 n0 C或有事项 Contingency 8 ?' }3 B) q6 n
或有负债 Contingent
0 Z8 K2 }9 b0 {/ P0 ~或有损失 Loss contingencies
1 X. ~: q4 |/ w2 I或有利得 Gain contingencies 0 F' g# N' n# v1 \
永久性差异 Permanent difference 1 j2 Y/ F6 w& w" B$ m
时间性差异 Timing difference
: R$ w0 e( u; ^8 l7 Q应付税款法 Taxes payable method 2 K7 }, |0 g* y! H+ p0 ^/ Q
纳税影响会计法 Tax effect accounting method ) N7 D$ e0 N7 c) h1 i
递延所得税负债法 Deferred income tax liability method + v& K8 H. l1 Y" j8 n9 y5 l
3 J* k! a' P( A* V" s$ a' X7 W------------------------------------------------------------
- O/ O x a d7 u2 g（9）长期负债 1 {( x" d9 G/ ?0 o- \2 z. f0 s
长期负债 Long-term Liabilities
& P/ Q- d: z0 A' h7 Z) `应付公司债券 Bonds payable # V6 \( B( c8 M( G+ u5 h
有担保品的公司债券 Secured Bonds
+ u5 F( q( D5 l, r; B. o( K" h抵押公司债券 Mortgage Bonds
& `, j3 l2 a4 l! [) \# ?# l保证公司债券 Guaranteed Bonds
' [' L/ C+ k& Y2 q- [: g5 \. Q* a8 \信用公司债券 Debenture Bonds ) Y2 r) x+ [, L/ {7 s8 }
一次还本公司债券 Term Bonds
" t( S% t$ r2 ~7 H1 B分期还本公司债券 Serial Bonds ) l+ \$ m( m. m& c6 n* I
可转换公司债券 Convertible Bonds 3 e, |- H k/ Z9 S: m" c7 N! Q
可赎回公司债券 Callable Bonds
# k' a, }/ j9 N6 N0 i# r: V4 |可要求公司债券 Redeemable Bonds + z) f% U! D ` p4 F/ j/ q# P; l$ ~! `
记名公司债券 Registered Bonds
: g5 F. }4 a6 O' b3 }( Q无记名公司债券 Coupon Bonds
/ D$ N2 u& F+ F! I2 }普通公司债券 Ordinary Bonds
7 S! m$ Z: G% A$ W6 U& n, b! J# C收益公司债券 Income Bonds + p$ j, D+ a) h1 v0 J0 ?& L% Q( Q
名义利率，票面利率 Nominal rate + M7 H4 S; `3 @: S$ [3 ^
实际利率 Actual rate ' B( B \* S0 `+ h. y7 T! I
有效利率 Effective rate
& ^) b: n$ W- l2 P溢价 Premium
- _' H3 M& Z q* y% r折价 Discount
7 ?1 B, v4 }/ A4 k) V4 P# ~0 r面值 Par value $ q3 c+ y8 G- S# x( y: P6 ]
直线法 Straight-line method
# x' t. X0 z4 u2 t# a; s实际利率法 Effective interest method 3 ^* ^( M1 ^, f3 C9 _
到期直接偿付 Repayment at maturity $ l) v2 u) ^* w. g e; g8 O( \. W
提前偿付 Repayment at advance
8 ~4 H2 O( I' S6 w偿债基金 Sinking fund
# u$ \' F6 Y) b, @ x! m+ k' S长期应付票据 Long-term notes payable
% Q) C2 }9 a# p6 v9 M* V+ c抵押借款 Mortgage loan9 Z7 B8 [" X$ p; K! c
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' e6 n/ A2 n6 \# \（10）业主权益
~% a. N, \4 p; J) ~' K0 r5 y. Q5 [. e权益 Equity
! E$ v- ~, e6 Q8 m2 D业主权益 Owner's equity
4 ]; H& W8 o. L股东权益 Stockholder's equity 6 L6 t/ ]2 U/ P$ V
投入资本 Contributed capital
: }% n( r% {; w$ t缴入资本 Paid-in capital : F5 F8 O+ Q+ e6 b! z6 j
股本 Capital stock ' y9 m! }8 j; w9 V
资本公积 Capital surplus
+ ]8 Z( V2 H5 v: e留存收益 Retained earnings & s( x) h' Q7 s2 d1 i4 T% u
核定股本 Authorized capital stock ! c+ X( l1 g3 w8 p& T& C% B
实收资本 Issued capital stock 6 Y0 T! ~& |6 U! x9 {
发行在外股本 Outstanding capital stock
2 J" ~4 N" J* m3 e& ~库藏股 Treasury stock
3 F3 v) k) F F2 |. Y2 L, P" x$ E普通股 Common stock ( ]4 Q; E1 D0 d4 z) C) z0 q7 F
优先股 Preferred stock
; ?: z3 [; W' e1 C* s2 K累积优先股 Cumulative preferred stock , ?5 @; V9 e6 N$ M; @: m" Q
非累积优先股 Noncumulative preferred stock
" |0 n4 F, a$ T完全参加优先股 Fully participating preferred stock
* l! `& s( N" {- ~; A' F! L部分参加优先股 Partially participating preferred stock & J" a# `7 t4 P( `
非部分参加优先股 Nonpartially participating preferred stock
) i8 V8 ^" r$ y现金发行 Issuance for cash
! a1 o! ~+ k% ]) q非现金发行 Issuance for noncash consideration
% j; ]; P/ l9 e7 l2 Z股票的合并发行 Lump-sum sales of stock
9 O6 X( O* x8 {0 {% l+ R+ C5 Z" ]发行成本 Issuance cost
: o3 I: z* m& I' {+ O2 _% O成本法 Cost method
# W' Z2 h8 w8 Q; Q, H" w面值法 Par value method 6 s$ D8 E. w+ Y: i' D$ L
捐赠资本 Donated capital 3 n m& V8 }* d/ e4 K+ r8 i
盈余分配 Distribution of earnings
/ u& j. E) x4 G t股利 Dividend : j" k# S" V* f' {9 c) J( h
股利政策 Dividend policy # A$ K" X) b, X4 [
宣布日 Date of declaration ( J1 A% |1 ]3 I- ]
股权登记日 Date of record " P# B# h8 {3 J# w x8 A4 b
除息日 Ex-dividend date
9 j9 L1 V% N4 v7 l股利支付日 Date of payment
# i+ A1 o/ x. C3 w现金股利 Cash dividend ) D1 p: t( l- j& a3 |0 V9 N" p; H- W
股票股利 Stock dividend
) C$ P( C& c! y拨款 appropriation 8 C1 M+ J/ W1 G
------------------------------------------------------------$ d! s6 t* v, l$ D7 Y* D
（11）财务报表
1 @& f0 a2 C5 Z6 S) r/ K财务报表 Financial Statement
( e" g1 S$ M# i( `$ `资产负债表 Balance Sheet & J; {) F9 t% h. E% I& @$ k% m
收益表 Income Statement
. J' R( Y7 L( r帐户式 Account form
) }" }) g: Y/ L- K# ~) G5 d报告式 Report form
* ~& p, \1 }0 Q1 ~编制（报表） Prepare " i* B/ G" p/ M$ Z7 x) P
工作底稿 Worksheet
" ?/ @ z' W8 W4 {- S7 R$ M4 |) R8 u多步式 Multi-step
5 |+ Z) k+ q: t8 b0 o. x0 v单步式 Single-step
/ K3 q/ ?3 w D-----------------------------------------------------------
) @' b% R8 r2 ~# p6 n: A; M3 Q（12）财务状况变动表 " R5 N: y) h+ U! F+ C4 c
财务状况变动表中的现金基础 SCFP.Cash Basis M$ @/ W9 h$ @, Q$ V" n' p
（现金流量表） * y2 t& G j* [ G1 K
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
- K% b7 m1 F) a& h; ]$ A（资金来源与运用表） " U% ^, U6 d* T) _# ^' v0 S
营运资金 Working Capital + `5 {6 m$ E+ `* P
全部资源概念 All-resources concept . u; [/ c/ B& C$ K0 H( P% S+ Y
直接交换业务 Direct exchanges $ B0 q$ K7 `3 J7 _, j
正常营业活动 Normal operating activities
) \4 c# B* N* b财务活动 Financing activities . \' ~) m# y6 y" R: T+ X, n c
投资活动 Investing activities
5 R8 k _/ o7 q. v E, Z-----------------------------------------------------------+ q$ C) {& I2 A8 Q6 `& {
（13）财务报表分析 ( j, g: g% }( |
财务报表分析 Analysis of financial statements 8 Y& e$ W" s# O( A4 K
比较财务报表 Comparative financial statements
, t+ E8 n4 Z; h" c$ k趋势百分比 Trend percentage 7 [9 B9 i) U6 {: `5 M
比率 Ratios
* p+ Y7 [# U9 c+ e. v' {6 u普通股每股收益 Earnings per share of common stock . F9 [: `# ~$ G! [5 V
股利收益率 Dividend yield ratio ; X/ C1 x% z$ a1 q, y
价益比 Price-earnings ratio
* @2 }6 {& x( g0 D0 V. Q普通股每股帐面价值 Book value per share of common stock
. R5 D; z: w- d资本报酬率 Return on investment % [6 C+ X& W) I# A+ n6 r- c9 w- g
总资产报酬率 Return on total asset ; g+ c0 K9 k( B0 S- f
债券收益率 Yield rate on bonds 1 ]5 O9 H; w! b; V' {& ]1 H
已获利息倍数 Number of times interest earned
! X z# H( y0 v6 Y- W债券比率 Debt ratio : D F( K l4 t. E; d X2 j3 y
优先股收益率 Yield rate on preferred stock
$ W+ f: I+ K: a营运资本 Working Capital , W! B& E; l9 J
周转 Turnover 2 m- O6 E8 W3 z$ E0 ]1 j3 _
存货周转率 Inventory turnover
3 {6 _* S" `6 {" v2 C5 j& P/ f应收帐款周转率 Accounts receivable turnover + s1 M: F/ F# u# t; i# `# v
流动比率 Current ratio
1 F d" a9 l" T( Z& u; x! O1 ^速动比率 Quick ratio
5 j" \- K) Q0 x' S* p. x% U酸性试验比率 Acid test ratio
8 b1 `3 F/ k8 c' n------------------------------------------------------------ 6 c( l$ {, q4 m/ Z- c4 K
. l' H# E5 u1 O0 _/ `# d（14）合并财务报表 ! }3 P4 @/ M+ h$ ~) A3 P1 A
合并财务报表 Consolidated financial statements $ `- X8 |5 [7 N) ^1 u
吸收合并 Merger
3 G6 W) J8 A6 R6 D$ J; b) i创立合并 Consolidation
4 \5 _ J5 P, r2 O+ z控股公司 Parent company : i1 f9 A3 ]- y4 N$ y
附属公司 Subsidiary company
7 ]7 r2 C) ~ e% J O4 B3 l7 O少数股权 Minority interest
0 G; h2 c- V# K6 Y; R权益联营合并 Pooling of interest ( y* v: L/ O' _9 n* |
购买合并 Combination by purchase
% z' S& c$ n# D( V4 Z权益法 Equity method * O# x- Y+ {+ R" _( q6 P
成本法 Cost method 1 _6 Z( T( [" ]0 V% f# ^
) e9 E" G- V4 J& [! S
------------------------------------------------------------) i/ d5 n3 |6 {! a
（15）物价变动中的会计计量 ; v2 F. s+ r) b% C- p$ q
物价变动之会计 Price-level changes accounting
& g9 \# E9 c! i+ }0 {8 N# e1 N# Q一般物价水平会计 General price-level accounting / v2 [# Q- }% q( L! {
货币购买力会计 Purchasing-power accounting + O+ y0 z0 \6 n8 f2 f# w. o
统一币值会计 Constant dollar accounting 9 n4 B1 ?% v5 `# `4 m
历史成本 Historical cost
& |+ c5 ^3 V4 C# }" g# \$ @现行价值会计 Current value accounting + X3 n7 E# `8 I
现行成本 Current cost
6 m0 N& ^, U5 v, v- u1 ^6 \' O重置成本 Replacement cost
& N" j6 A/ C* ~- d0 ~! g, u物价指数 Price-level index ' b* [% t3 H: g4 |7 F$ S
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) X. b7 \; g h, m$ v L
消费物价指数 Consumer price index (or CPI) # @% N, j9 P% |. `( D# c" y
批发物价指数 Wholesale price index
8 V L! g) z9 O货币性资产 Monetary assets
; h' C5 C- n# m/ O/ _ m' P Y货币性负债 Monetary liabilities
. H' \' J; {* z5 ~! D货币购买力损益 Purchasing-power gains or losses
4 H) g3 p# k9 ~/ _- b资产持有损益 Holding gains or losses ) I; `4 h2 U3 @; A8 w0 \5 d- T+ g
未实现的资产持有损益 Unrealized holding gains or losses
1 X: U5 I E; R- N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
