 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 3 [+ Q0 H$ C& P# ]4 ?/ X3 x
会计 accounting % \4 `4 l5 R, N
决策人 Decision Maker
: r7 ^; P3 r, Y4 ?投资人 Investor ' \9 D3 Z: w8 c) `: B! n( r) s
股东 Shareholder 3 |& X! h' E- q# d# z
债权人 Creditor 7 I' `4 C3 G7 J2 f4 m
财务会计 Financial Accounting + e% A7 g! p ]
管理会计 Management Accounting
3 h# Q2 }7 I+ _3 D& h$ S7 H- y成本会计 Cost Accounting
5 D9 `$ |. t3 J1 m% y私业会计 Private Accounting # ?! \% U0 a8 v0 f( N
公众会计 Public Accounting
/ B' `7 L3 [/ C/ r9 j& D注册会计师 CPA Certified Public Accountant 1 ^' d2 Q- N% E& r3 ~5 i% L2 t7 a: C! B
国际会计准则委员会 IASC
1 @$ |. L& o8 E `2 I美国注册会计师协会 AICPA ! f" ]& ~! G) r" Z N
财务会计准则委员会 FASB
2 H( H* t! ]3 ^" `: |' [# x9 h管理会计协会 IMA
1 ?) H9 i y/ V' T! ]- c9 `0 B X美国会计学会 AAA
3 ]5 F6 y! [2 z8 S税务稽核署 IRS / C# [7 y8 H5 X- T
独资企业 Proprietorship " O- ]9 I' t' |5 E
合伙人企业 Partnership
' C3 T! k7 h# k6 k& I' T" k4 Q公司 Corporation " e4 j5 [, o4 h
会计目标 Accounting Objectives 8 _7 d5 _0 L O9 h
会计假设 Accounting Assumptions
5 X; s3 m$ \5 d会计要素 Accounting Elements & B: A1 @: d) ? v' J
会计原则 Accounting Principles
3 k$ B+ @+ i s- t8 q8 {9 D会计实务过程 Accounting Procedures " I/ d* g7 ~. r y& G
财务报表 Financial Statements
& P5 \+ s' C" o) b1 O I- J+ ^财务分析Financial Analysis $ A$ p: W4 \9 k
会计主体假设 Separate-entity Assumption
6 I$ U' |3 ]* u" l货币计量假设 Unit-of-measure Assumption * g+ @' F* O, E* R
持续经营假设 Continuity(Going-concern) Assumption
2 p, E$ m9 c5 n* N7 D9 `1 t会计分期假设 Time-period Assumption
C: K, i: _1 y' Q资产 Asset
+ a# r7 [7 U& r, w% P" p7 |负债 Liability 0 d7 i1 i" i$ e* A
业主权益 Owner's Equity ( T6 r; h! v. k% M
收入 Revenue ( t( t/ b; R% n, [
费用 Expense
- u( r2 k" w {收益 Income 7 y" }% Z4 @0 W3 q( i* p, F
亏损 Loss 3 `$ q5 p; v) C: |- S& `# C" G* g# X
历史成本原则 Cost Principle
& F6 n S. W) \. D收入实现原则 Revenue Principle
$ _+ N0 Q6 f# m) d配比原则 Matching Principle , n; z8 x) N; Q' C( e
全面披露原则 Full-disclosure (Reporting) Principle 1 Z {) o3 d4 H+ P7 }7 _; Y) q
客观性原则 Objective Principle 9 [3 b6 V- E3 g; J# m% y3 W
一致性原则 Consistent Principle
% n6 Q' D$ d& V/ d可比性原则 Comparability Principle
( C2 L. K# v9 K, g4 Z9 c% T/ u重大性原则 Materiality Principle( f: G* j% N7 \" l8 I( y! x
稳健性原则 Conservatism Principle
, [# I0 r$ m% B# e9 e: N权责发生制 Accrual Basis 4 l# U+ ]( Z- O- x5 k% G7 e( m
现金收付制 Cash Basis 1 n# e; J( [+ S: B( U A
财务报告 Financial Report 8 z2 W r! [0 j) C/ c6 O) @
流动资产 Current assets
4 r8 m& A; @9 ^ {" e流动负债 Current Liabilities . n" U+ f# L8 ?
长期负债 Long-term Liabilities 8 K: I2 m" Y4 s7 \
投入资本 Contributed Capital
' ?* W7 @+ q- ] Y s; _' q$ |留存收益 Retained Earning% O! O" Y* ~! u' Q
6 e* c# o0 y1 ~1 ~------------------------------------------------------------9 s( o* T$ V$ W, H9 L
（2）会计循环
; k4 Q. F. X3 |会计循环 Accounting Procedure/Cycle 8 k& V2 F- [- z* j* v
会计信息系统 Accounting information System
4 @8 z2 j# F9 n帐户 Ledger
% Z2 b/ I4 K" p: I" C会计科目 Account ) H* ~( I' X% R. U) c+ Z: w
会计分录 Journal entry
" h- e* `# A8 t( F# k原始凭证 Source Document
3 M- Z! C B3 j" C* C8 O3 e日记帐 Journal
: s2 b5 d4 V, w8 X1 @( X总分类帐 General Ledger
+ [( ^- O3 c; }* _7 l明细分类帐 Subsidiary Ledger
$ i+ ~4 f1 g4 D: @+ `试算平衡 Trial Balance
$ F3 ~( q+ ]9 ^现金收款日记帐 Cash receipt journal
1 z$ |: x9 ]$ O现金付款日记帐 Cash disbursements journal ; O' ]% K9 v T4 r4 [
销售日记帐 Sales Journal 9 K9 q' X6 W( o( T+ e
购货日记帐 Purchase Journal ' ~* [6 |$ F% ~. G; d* Z8 `
普通日记帐 General Journal
# K; k) f$ m* ~- c" K' A" k工作底稿 Worksheet
( p8 [7 Z P% M* Q调整分录 Adjusting entries 6 w, I, O) m$ ?! B7 I
结帐 Closing entries
: G( b% H% L; H; y$ f6 \& W. I8 y8 v" C2 }2 L
----------------------------------------------------------8 C) a( q0 Y g: J
（3）现金与应收帐款 J& y# K. o1 [( W
现金 Cash 5 X# _! g: l9 p* K" \
银行存款 Cash in bank , M d9 x/ d9 D6 P4 S- @5 h: {
库存现金 Cash in hand - N" j! S! ~' |4 G
流动资产 Current assets
) x: H- G2 G$ M) p偿债基金 Sinking fund
1 v5 K# E! h0 m& N0 R1 K定额备用金 Imprest petty cash t6 h8 Y3 M* ^8 l; L
支票 Check(cheque)
. A" e; g' v: Y# i4 [银行对帐单 Bank statement & G, x) u" ~! S0 l+ ?
银行存款调节表 Bank reconciliation statement
( H+ N) t: l# ~" M$ A在途存款 Outstanding deposit
% f) @) h( `; x4 e在途支票 Outstanding check
d! \& ?( o* R9 ?. l应付凭单 Vouchers payable 3 @4 O' M3 A- G; I: ?
应收帐款 Account receivable . T$ x; R" R( ^2 s
应收票据 Note receivable ) B0 S0 c) @% r! e/ }8 B7 M
起运点交货价 F.O.B shipping point 5 r# v! F9 C$ F4 v u$ p; N
目的地交货价 F.O.B destination point
4 A6 l4 [' }+ ]3 w' Q$ X商业折扣 Trade discount 8 F: t. s* E/ y+ y; P
现金折扣 Cash discount
8 f# p+ H& a( \, w' N l销售退回及折让 Sales return and allowance 7 G% J: I2 I1 w, F
坏帐费用 Bad debt expense : c" j; e3 _* b7 m' j
备抵法 Allowance method
/ g' d, d3 u) d a6 v备抵坏帐 Bad debt allowance
4 G' @9 _# l9 l; H2 F Y% y9 a) [损益表法 Income statement approach
/ C4 g1 j$ n) x: E资产负债表法 Balance sheet approach
+ i6 l4 S) K4 U# D, F X+ i帐龄分析法 Aging analysis method
/ ~5 g1 h- M+ h. M0 \直接冲销法 Direct write-off method
1 t4 }$ I0 P5 k5 b- z3 D( i9 A. ^8 G带息票据 Interest bearing note ( W9 w& Z7 e% z: p3 @) G4 {! w( u
不带息票据 Non-interest bearing note
: ?8 [% Y* a+ T5 ]1 X$ ]0 b# @出票人 Maker
& ` H9 Z/ L7 W' Y' W4 I7 R5 `7 Y% k& Q受款人 Payee # k/ Q7 Q, h- Z8 B
本金 Principal 5 K; r5 f7 v m# g% B
利息率 Interest rate
; C4 Y. |/ F; ?到期日 Maturity date
- N- b- E' l& f) j. h+ k本票 Promissory note ! ` ~! D; p, |, y1 C1 z
贴现 Discount
& b2 S! F( b1 m, q背书 Endorse 4 C s& j5 d; _' I4 P) f
拒付费 Protest fee
- u7 j% k/ N" `+ M' X( w$ l5 u8 N0 t5 K
------------------------------------------------------------: _6 c" J! w5 C6 R. n2 ]
（4）存货 - e/ A; ~0 T; t
存货 Inventory ( c6 o' u/ s* M- ?3 e: u8 \
商品存货 Merchandise inventory % [+ r$ r3 i& ~. m2 q }
产成品存货 Finished goods inventory 1 s: n% _- b' C) x9 K; t7 a: i
在产品存货 Work in process inventory ' d7 \% F4 f/ a! ~, Q* T
原材料存货 Raw materials inventory
- p, V; B! b0 i8 m2 f起运地离岸价格 F.O.B shipping point 3 g5 r1 o* }! e; m
目的地抵岸价格 F.O.B destination ( f ^% g8 d( {8 W
寄销 Consignment
" v+ e e f" } n. F# i# p寄销人 Consignor
7 [( _5 d3 e& K承销人 Consignee 7 R4 Y/ _- f x6 \6 H
定期盘存 Periodic inventory
) w$ U& s; M1 l# m! m' R永续盘存 Perpetual inventory- O' Z, {3 T4 c# g/ J
购货 Purchase
M6 w9 Z* s9 o, Z& i7 c/ N购货折让和折扣 Purchase allowance and discounts % e# u7 [/ `+ ~* R3 }, x$ T$ u
存货盈余或短缺 Inventory overages and shortages , b6 f( [, z/ M( w9 x
分批认定法 Specific identification
* T+ ]5 X3 }6 q& }加权平均法 Weighted average
, M! ?' x) m7 ~7 O% }先进先出法 First-in, first-out or FIFO * h' \& A$ x0 Y9 R4 M! L
后进先出法 Lost-in, first-out or LIFO
: ~1 L& ~$ e4 c* K4 k3 H' J- {- t移动平均法 Moving average 5 }+ ]" P8 }+ b T$ C {4 @
成本或市价孰低法 Lower of cost or market or LCM 3 O+ G( V4 d) I+ u* p
市价 Market value ) A$ K0 k* p) P, k/ O$ S
重置成本 Replacement cost
3 Q7 @* B) @/ R ]可变现净值 Net realizable value 6 y. L+ b6 o2 @4 w( w5 M: f
上限 Upper limit 1 n) t/ C5 Y/ [! L& k+ }5 S
下限 Lower limit
; B0 @8 d5 h7 R- [. j/ ^毛利法 Gross margin method 1 Z# o9 W: l+ G) F& p" u7 ^
零售价格法 Retail method # G2 v3 a5 D l; `! ]( T
成本率 Cost ratio ) p! }0 }: i" b5 p
0 I0 n$ J! K; a+ s5 \3 ?5 h------------------------------------------------------------
& y# E& T/ w3 a" I7 i- c（5）长期投资
! p8 x, ^7 y3 E. b长期投资 Long-term investment : k: {$ K( w5 ~' N
长期股票投资 Investment on stocks + g; ?9 k" ] h9 P
长期债券投资 Investment on bonds 4 C' g+ a3 L; D, |" F! N
成本法 Cost method 3 F% l0 y- I3 G/ h* I
权益法 Equity method ) f5 k; h8 G F% X6 g- }
合并法 Consolidation method ' y4 O+ e1 E# {; o+ S2 m+ Z3 G
股利宣布日 Declaration date , s) ^; ^5 j l2 \$ ?$ w3 ^
股权登记日 Date of record
% U! v# o. p; ]1 a$ v8 g除息日 Ex-dividend date % X' a" C( V* ]
付息日 Payment date
- _3 x$ G2 Q# f% _6 @& P债券面值 Face value, Par value " e1 C6 W! ?# |3 a
债券折价 Discount on bonds , L% x1 [+ o* N/ s
债券溢价 Premium on bonds - Q( r! u6 |( q# w
票面利率 Contract interest rate, stated rate
! r4 S& z) u3 M7 @9 i6 E" a市场利率 Market interest ratio, Effective rate
/ J- m5 J {) l6 {普通股 Common Stock 3 k& M) t5 t6 G% P$ R
优先股 Preferred Stock 2 o% M3 Y& y6 f! w) v% ?& e
现金股利 Cash dividends ]4 F0 v9 K$ S& m; o. E6 A* c# v* r" l
股票股利 Stock dividends
) y+ j1 \5 o# F6 @, D/ |" j清算股利 Liquidating dividends 7 j' b5 \1 s+ c+ q; b( V9 ~
到期日 Maturity date 5 T6 ^9 t, k1 l6 m- C* I3 w' V
到期值 Maturity value ; h4 n" \% L) m: k4 l ^) d# Q- l
直线摊销法 Straight-Line method of amortization & n5 @) ?9 v; u( ^
实际利息摊销法 Effective-interest method of amortization
- O0 D1 V4 ?/ |
. C3 d# b& ^( k3 W---------------------------------------------------------' D# ?/ P& h/ u$ ^1 w
（6）固定资产
e$ N9 M6 N: [固定资产 Plant assets or Fixed assets ( H) |# ^3 b* l$ _
原值 Original value
! u7 h/ w: B' _- p; d6 L2 i预计使用年限 Expected useful life
( X/ }8 c% I0 z: N; D+ n预计残值 Estimated residual value & N9 E- F8 [" {* P9 H% o
折旧费用 Depreciation expense . m/ S9 j6 v4 B! ]' V
累计折旧 Accumulated depreciation
* K' w% J( ~3 e: ?帐面价值 Carrying value
* D# j& Y: t0 j- e' s应提折旧成本 Depreciation cost
2 i( H; s6 C+ E4 `8 z净值 Net value % ^; u0 \3 Y% B; S" v. X, ^
在建工程 Construction-in-process
, M3 B, R2 O5 L- Y% ^1 y( b f" S$ K磨损 Wear and tear
Z- h2 Y& F0 _+ q* ~- t) U& E9 d过时 Obsolescence ! ~( D3 |- G4 ]/ c* F
直线法 Straight-line method (SL) " G; B; b7 V1 w' t% H8 a4 O
工作量法 Units-of-production method (UOP)
3 i( l- D) y. W/ K4 L% M2 ?加速折旧法 Accelerated depreciation method
. T$ h0 Y6 u6 X6 f9 |双倍余额递减法 Double-declining balance method (DDB) + [& ?7 X; c5 c. z6 }4 R
年数总和法 Sum-of-the-years-digits method (SYD)
/ F4 l% T2 L" a' d( s3 z以旧换新 Trade in
0 t( o7 D4 g0 n6 R经营租赁 Operating lease + `" z# S8 Y" x
融资租赁 Capital lease
- K: i1 f+ [5 L4 s: t* v1 D* T廉价购买权 Bargain purchase option (BPO) $ j! b- V+ u' f
资产负债表外筹资 Off-balance-sheet financing
$ d+ o7 Y; B6 t, G1 s9 s+ h) w2 j最低租赁付款额 Minimum lease payments4 b& `+ R7 Q+ B
--------------------------------------------------------
l6 V8 B: F: B0 ?（7）无形资产 ; S: |0 |( E7 z8 y$ E' P) o& B. c5 @
无形资产 Intangible assets , E9 Q9 E" m: `& D
专利权 Patents
8 R& J! S: p! m+ e! _. j商标权 Trademarks, Trade names $ f3 i4 I5 Y8 O7 n c- a' C
著作权 Copyrights
- g a, n' i* O' K, v" h# X特许权或专营权 Franchises / u3 {! T' t2 Z6 m. I/ }6 S
商誉 Goodwill $ F5 g3 |0 R1 n7 J0 m1 y
开办费 Organization cost % Y! l* J, F p4 C& Y
租赁权 Leasehold
/ L' \5 L- Y p/ b0 k: H. H. `摊销 Amortization
" q7 C4 k- b9 Y, E/ F, Y* K--------------------------------------------------------
7 U; |! l- J: p% @, e# u（8）流动负债
& {2 U! z$ R" t" i! D$ N负债 Liability
2 f$ M Q( R( I流动负债 Current liability " b& W! A8 p7 y, w9 D# Q ]; V
应付帐款 Account payable . \4 V1 s. A+ V* t+ f* c% a) P
应付票据 Notes payable 0 z8 ]: v. _( P2 e) W( k1 B
贴现票据 Discount notes ! s9 t4 j" T8 o7 N# L
长期负债一年内到期部分 Current maturities of long-term liabilities3 U% g3 ?$ K! h+ f
应付股利 Dividends payable c0 R. m/ \% P* u' y
预收收益 Prepayments by customers 1 I) M7 L( k% \
存入保证金 Refundable deposits
k; z( O+ @7 k/ O$ }" d. ^3 t# Z+ s应付费用 Accrual expense
, O8 q) y/ M' o) s- I增值税 value added tax
9 W7 }# f, @/ r( K营业税 Business tax ! E1 T/ K, F' I5 m k' X
应付所得税 Income tax payable
6 @. s8 F2 I% V) e( A" j% z0 O应付奖金 Bonuses payable ) u" U) _! Z9 v+ v4 Z
产品质量担保负债 Estimated liabilities under product warranties @9 K- y0 q# l" G: I
赠品和兑换券 Premiums, coupons and trading stamps % K' R. D: v2 H" d5 x8 |
或有事项 Contingency + A6 D4 P7 g2 u2 {
或有负债 Contingent
" V F4 p" ^ [! h7 G* E或有损失 Loss contingencies
: h4 F8 Q' p5 y5 `" l或有利得 Gain contingencies . S9 {8 ~5 S/ _) R' K N! d! j
永久性差异 Permanent difference
) B9 u* z2 d+ s& W$ _) t时间性差异 Timing difference
8 B5 o0 \3 A: Q* R l; X& b应付税款法 Taxes payable method " f: R- Q( ?7 |# j/ N/ r
纳税影响会计法 Tax effect accounting method
9 ]6 G/ f$ r+ A' g: G0 m递延所得税负债法 Deferred income tax liability method
0 R A0 k- F3 z" e- d) K
3 B. l4 p1 _+ ^4 F! y9 |, z* x------------------------------------------------------------
1 y& v, ?+ i7 G( r+ d（9）长期负债 ) s/ G7 ]& W" L& V2 @$ k: k/ z
长期负债 Long-term Liabilities : Z7 V F* n2 z2 s
应付公司债券 Bonds payable
+ R: s# Z2 G6 u& q7 m有担保品的公司债券 Secured Bonds 3 R% D+ @5 a+ Z
抵押公司债券 Mortgage Bonds
4 W0 O/ k6 ^7 p; J+ Q$ o, b保证公司债券 Guaranteed Bonds
, O1 f) G- L i, u" u5 D% Q信用公司债券 Debenture Bonds X- x+ B, @/ w# ~$ d S# L, d
一次还本公司债券 Term Bonds 7 S7 m% b3 W" M& k9 w3 R, s1 I
分期还本公司债券 Serial Bonds , e' x9 U! W2 I& X2 h& ~8 h
可转换公司债券 Convertible Bonds ) t3 A% E$ }/ L
可赎回公司债券 Callable Bonds % Q d. u1 t$ f" S% G0 t
可要求公司债券 Redeemable Bonds
9 ]5 t% P' f2 M2 Z+ d* g5 x' E记名公司债券 Registered Bonds
: g& n- N( D/ q8 Y无记名公司债券 Coupon Bonds 1 X6 T {+ c- u7 p
普通公司债券 Ordinary Bonds # U% w, _0 O$ [: R, \' ?8 Y: q1 u
收益公司债券 Income Bonds
$ x9 x' Q" f `/ B名义利率，票面利率 Nominal rate
2 u9 k- \ m+ s" D实际利率 Actual rate
" m( M$ H+ ?$ k* g3 x& J有效利率 Effective rate
" ~- k5 k; d9 `# \& i+ H溢价 Premium / o7 e5 G" @( `$ r V
折价 Discount
$ [. S. P, P! R8 B7 c4 u4 A面值 Par value
- j0 g1 G" v. x" n+ C5 x直线法 Straight-line method 0 X6 Z% b1 w% W) k# a. B
实际利率法 Effective interest method # x( f. T+ C7 B: g/ a* E' K( I% @
到期直接偿付 Repayment at maturity
. `0 i/ Q6 l9 m9 s$ H/ ^* C提前偿付 Repayment at advance
7 s. p4 U4 h+ d偿债基金 Sinking fund 6 t$ i" w4 q6 w6 c6 W# S
长期应付票据 Long-term notes payable
: G1 N+ O: t9 `5 ?抵押借款 Mortgage loan
' K3 w, @# O# R& p/ Q5 {0 b4 ~--------------------------------------------------, g3 O4 S3 _ j" ?. U4 x
（10）业主权益 & P3 N6 a3 A; H- [
权益 Equity
X) X6 T8 _2 P4 l5 E* K- t$ o业主权益 Owner's equity
: g, R; [: B, o# H+ U. {股东权益 Stockholder's equity
/ P, G# u5 ^3 R, \/ G9 ]6 l) W投入资本 Contributed capital 1 m- u6 k1 s0 [& ~* s* P' }
缴入资本 Paid-in capital . G. X2 q( J3 n* E3 W
股本 Capital stock
/ p( B2 g8 a) r7 N2 v资本公积 Capital surplus
- p4 a6 ?. |+ x0 i$ h" w( \留存收益 Retained earnings
& P- M- F2 j# R& A核定股本 Authorized capital stock
2 j, u" Q/ j* e实收资本 Issued capital stock
6 V. V- J" a# L, H# ^+ U6 m$ R发行在外股本 Outstanding capital stock " e( O4 f9 k3 e( Q0 p0 X, `
库藏股 Treasury stock ' v9 P B1 ?- Y: \
普通股 Common stock ' H/ H- b( f' m4 H8 G
优先股 Preferred stock
P4 S7 g0 Z% O5 C. \8 N累积优先股 Cumulative preferred stock / F! v& y; a9 J! m6 Q" D
非累积优先股 Noncumulative preferred stock
' A: w9 E5 F% R( f完全参加优先股 Fully participating preferred stock 2 [. Q& T, J6 g1 e# J5 a) I
部分参加优先股 Partially participating preferred stock
/ H* Z. t8 \3 }8 @4 E9 ]非部分参加优先股 Nonpartially participating preferred stock * o) n# Y9 h, A7 y* `
现金发行 Issuance for cash 6 I' ^8 P4 l& D! a
非现金发行 Issuance for noncash consideration . t4 J5 \3 T9 f$ x: d
股票的合并发行 Lump-sum sales of stock
* G6 B2 Y. \# T$ s! d发行成本 Issuance cost ) a& D4 ~0 F% J4 y% y8 w- J3 \
成本法 Cost method , A' N' f9 Z- f- s7 D
面值法 Par value method $ Z# j% D* C! `. _
捐赠资本 Donated capital * _6 q( q6 C4 f
盈余分配 Distribution of earnings % H" b( \2 O( c4 l
股利 Dividend
2 ~5 V$ ~- ]3 {* H5 l2 X2 o股利政策 Dividend policy
0 b v+ S& i/ n6 B- V) {宣布日 Date of declaration
- ^& H e( h6 @股权登记日 Date of record
0 ^2 n! O; K8 D$ E7 L( |8 t除息日 Ex-dividend date
4 I( w7 f, @: o* h股利支付日 Date of payment ; x, L3 D. C, Q2 s4 D% _1 E2 ^
现金股利 Cash dividend
3 W4 y6 Q2 U: K4 i+ x# ~- U9 J股票股利 Stock dividend " d' T, V( B* Z
拨款 appropriation 5 I" j9 C) r2 i# k5 I3 d" S
------------------------------------------------------------, D; m4 `5 L3 O, p4 K
（11）财务报表 7 Q" l/ a3 n6 G* l
财务报表 Financial Statement
" ~( c5 S5 d2 d/ z+ a资产负债表 Balance Sheet " A1 T9 @' s6 Y! Q# ~; t2 P1 R
收益表 Income Statement ' L, O& _6 b: q% ]" D6 M# q3 @
帐户式 Account form
8 f7 |, f/ _, C% D( ?+ `报告式 Report form
' T+ G5 L1 t& F7 }编制（报表） Prepare
7 W1 S) j+ c: u( V; k7 C工作底稿 Worksheet
& J. @: x: y$ ~* E T; c2 ]( ~2 V多步式 Multi-step ; i: v& A! @; D5 d: B$ G# ~/ ]( }
单步式 Single-step
3 V$ G, C2 f. U0 }% M0 W% Z-----------------------------------------------------------
7 ^$ V$ l; t# F（12）财务状况变动表 " t5 m' T& ~$ X) t; Z# M; S2 E
财务状况变动表中的现金基础 SCFP.Cash Basis , t3 e! F3 n$ X, z( j g$ `
（现金流量表） ) Z! C) ^( [. P4 C M6 c
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 2 r9 {8 z- o$ b& y# K9 m
（资金来源与运用表）
5 b/ o. d+ M1 n% ]8 a营运资金 Working Capital ; a% N$ ^: n$ a7 T' P2 ?
全部资源概念 All-resources concept
& O% L3 q; H H& @. b& n直接交换业务 Direct exchanges ' g: Q/ e, w- y
正常营业活动 Normal operating activities 3 W/ @* v4 g( Q9 H: w9 a# ?
财务活动 Financing activities ' e7 A M3 }; F% X ~ c& x
投资活动 Investing activities , t( n8 R" [- j" I
-----------------------------------------------------------
$ A* I8 f3 y4 r j5 o（13）财务报表分析
& h# p ?4 { q7 s7 L! \. Q财务报表分析 Analysis of financial statements * s" m! k5 e: h: t$ {
比较财务报表 Comparative financial statements ( W2 v' x& I3 u6 V3 E$ o, {+ i
趋势百分比 Trend percentage
' z6 W: t z: y2 A" O" ?$ ]比率 Ratios 2 p6 @4 ]2 o( y0 h' N3 L# `% D3 R3 x1 m
普通股每股收益 Earnings per share of common stock # @$ b4 ~5 r* [0 p
股利收益率 Dividend yield ratio
' V% C3 G( ~ F3 C) x价益比 Price-earnings ratio
9 J. c2 f9 T) @ `' j普通股每股帐面价值 Book value per share of common stock " u* t; n6 R( B* U: C) Z( x: z" _! ~
资本报酬率 Return on investment
3 [$ z4 j, h/ a( R$ Z1 Z B% l1 h) W总资产报酬率 Return on total asset 3 Z* ?, S6 q4 V( B. b! @
债券收益率 Yield rate on bonds
) J) J; {0 f' \/ w3 a) U已获利息倍数 Number of times interest earned
2 M9 z9 m; ~7 K( I( k4 H p" `, a" {9 ?债券比率 Debt ratio # t1 V4 r" F8 K. m8 D
优先股收益率 Yield rate on preferred stock ; V+ n1 {7 ~7 O- u8 `) H1 L& a7 o
营运资本 Working Capital ! O# v5 Z8 o7 B/ K% `
周转 Turnover 5 L1 s8 U. Z- t8 a. t& F& e
存货周转率 Inventory turnover
* T8 ~( c- T% W6 ~' D8 n( c! U2 R应收帐款周转率 Accounts receivable turnover
4 l7 H, n1 Q: u- h& T. q9 b流动比率 Current ratio
( b. H2 r( l9 V/ T M速动比率 Quick ratio
" L: x& i, Y: J; {2 S5 Z酸性试验比率 Acid test ratio+ _( U* \, I" F7 ]: S
------------------------------------------------------------
2 b( U' S% R* |8 v/ ]" y8 Z! U) x$ }5 V) k
（14）合并财务报表
. k! |0 c1 w5 o5 V: \/ r* p合并财务报表 Consolidated financial statements
4 Q6 P9 d# O9 K5 ?, J4 l0 {( t吸收合并 Merger
' t, u% y! C# z6 m" m) s4 M: |创立合并 Consolidation ) {( D$ E# k( F+ W* s! Q1 s
控股公司 Parent company
$ ?' s9 J' q- Y& A% [4 @( y. a附属公司 Subsidiary company $ V* G. X( k( t6 ~
少数股权 Minority interest
5 ]9 c6 o A2 ^9 ~7 ?3 e权益联营合并 Pooling of interest 5 ` Z# e4 S7 q
购买合并 Combination by purchase . V* T x% t: Y5 D
权益法 Equity method . w/ g9 `) E6 U6 C' N
成本法 Cost method
; `1 H* w2 Y' L: h
1 E7 Z& j- X4 K& m. ?$ _------------------------------------------------------------
) F/ H9 F6 ?8 @, D7 T（15）物价变动中的会计计量
- _, n, m. R( N' i4 P5 o8 m物价变动之会计 Price-level changes accounting W/ a& z! @! b+ _5 `
一般物价水平会计 General price-level accounting & y) z+ _% h) T5 L* t* |: U
货币购买力会计 Purchasing-power accounting + K( H( f+ S* O; E% O3 e$ h) h! R: v; u
统一币值会计 Constant dollar accounting
5 J& B! |7 x: Z$ U- F+ [! Z历史成本 Historical cost C% k$ u' \4 S, Q5 Q0 I0 y6 E1 ~( S
现行价值会计 Current value accounting
_2 J$ b; ~' ]8 M* `现行成本 Current cost
/ S2 Y2 N; C/ [8 h6 z; J& p9 D重置成本 Replacement cost 8 i$ U! e; {- N5 ?! c
物价指数 Price-level index 8 V: @' L& I# j5 Q7 A7 h
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 9 M6 E8 J' g1 }' L, F
消费物价指数 Consumer price index (or CPI)
7 _+ U1 o- j' p5 m& w8 a7 w批发物价指数 Wholesale price index 2 c6 b* R' H. F6 V& T, s
货币性资产 Monetary assets ' [; c" O- ?- c/ T* \- K
货币性负债 Monetary liabilities + [+ R; Y9 ]* c; Q% N6 w
货币购买力损益 Purchasing-power gains or losses & j6 p# R1 i4 n% v4 g/ s
资产持有损益 Holding gains or losses
% T. D" R2 f; }# Z2 E, r v8 Q未实现的资产持有损益 Unrealized holding gains or losses
/ B, L2 _$ L r6 d, Y2 R8 G: e现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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楼主
发表于 2005-11-13 11:42
