 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
. Y2 s* ]# R8 A1 A( y3 q会计 accounting : d& L- X9 v7 [0 ^
决策人 Decision Maker & H$ z H4 d5 w' p' ]
投资人 Investor + [& \& I$ Y3 s; G/ `
股东 Shareholder
# m6 v4 A+ Q7 }* V债权人 Creditor
; V7 G3 V& Q& l- q, C" ^5 U4 E( D财务会计 Financial Accounting 5 y( n _( b0 C( x* X
管理会计 Management Accounting
3 F3 o% }& Z$ l% K: j成本会计 Cost Accounting
) {) K* x+ a) d私业会计 Private Accounting ! z% b3 k7 v" f0 ? S
公众会计 Public Accounting & \; w/ `% C' u, _8 t7 K
注册会计师 CPA Certified Public Accountant
; @( _. K0 C) }4 J国际会计准则委员会 IASC
. @" x8 ?! C/ {/ f$ f1 e. |, K& Z美国注册会计师协会 AICPA ) k" u- N+ _* C5 H4 v) y$ F
财务会计准则委员会 FASB
* N1 f7 r' p: [& _管理会计协会 IMA" t4 t1 M; e( y) l2 T
美国会计学会 AAA + X, s" l/ H! O. n5 }
税务稽核署 IRS 2 A( r- |4 l/ s' k& L
独资企业 Proprietorship
' g3 x# H" p" \6 i合伙人企业 Partnership
4 O5 S4 V: t7 J$ \6 C公司 Corporation 1 n$ k* Q9 i" s. i: g0 z
会计目标 Accounting Objectives / d) @7 r9 E' G' k, A
会计假设 Accounting Assumptions ( d6 s/ Q l2 V, L
会计要素 Accounting Elements ) C; A/ g$ _5 x7 I8 o; T
会计原则 Accounting Principles 4 q3 t( y7 v4 D0 h( L
会计实务过程 Accounting Procedures
5 V( u( Z: o% [3 U+ P财务报表 Financial Statements . e+ e1 }! m; l
财务分析Financial Analysis
/ E3 B- k u* X: s0 m9 A3 _会计主体假设 Separate-entity Assumption 9 k1 t( j! A0 k) [
货币计量假设 Unit-of-measure Assumption * M# U6 [- }* i- }7 w, ]& ? K) x( r; M
持续经营假设 Continuity(Going-concern) Assumption / k' ~6 M! K4 L# {! J: \1 B
会计分期假设 Time-period Assumption
8 V# `) Z/ ?' H) T资产 Asset
8 s" W) H' A7 m! C负债 Liability 0 G! `9 R' v6 t
业主权益 Owner's Equity u" ^- G1 ]+ N/ j! g E; J
收入 Revenue
0 F9 Y5 Z7 c0 o6 L/ Q+ D3 @费用 Expense ' }" M" o+ w% S4 G
收益 Income
& P; u+ ^: p. D1 Y# w8 ?亏损 Loss ( |& ]2 N: m' B1 v% \
历史成本原则 Cost Principle
9 E3 \/ i; x/ S4 }5 b( l) {收入实现原则 Revenue Principle
6 k0 D) r. o, V$ P( g) K配比原则 Matching Principle * E. q2 Z2 h. i1 _
全面披露原则 Full-disclosure (Reporting) Principle ! Z! H. W9 H7 k, V
客观性原则 Objective Principle 9 e5 l" w$ A$ B$ _# q, Y
一致性原则 Consistent Principle , C* Z9 M3 u3 [* p* i n
可比性原则 Comparability Principle
) N: K' S* ? G; H: \重大性原则 Materiality Principle) V& R' V2 I# G* j. k. l
稳健性原则 Conservatism Principle ( G: p% f9 D) {, {
权责发生制 Accrual Basis
5 v& a' a2 \ d z! h" R现金收付制 Cash Basis * {/ b5 h" O8 j& I
财务报告 Financial Report
: ?1 D3 d2 I8 P+ b8 y流动资产 Current assets ' S7 K( ?* J3 ~1 m9 r9 W; n
流动负债 Current Liabilities
7 V: v/ e: @9 S长期负债 Long-term Liabilities 2 H/ F1 h2 ^; J1 _
投入资本 Contributed Capital + f5 @5 R- b/ I- d9 A9 P: M9 T, r/ U
留存收益 Retained Earning8 c9 I2 p5 _3 T7 F
/ `* S6 Q$ R" `' ?$ X6 B
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- \6 j. f$ N: j( T, Q' x1 i3 P（2）会计循环 * ]( n$ i; x3 \% ~
会计循环 Accounting Procedure/Cycle 9 R( @2 r- d Y
会计信息系统 Accounting information System
, \0 d' h5 p) C5 T7 F1 S" }帐户 Ledger
9 X) h5 E @+ U4 x: [会计科目 Account
$ ^, w9 W, c+ h7 z& |会计分录 Journal entry + Y1 y% I4 M& T
原始凭证 Source Document # y, D4 K% A, ]" W/ n
日记帐 Journal
5 q1 ]+ d2 Q& R- f2 l总分类帐 General Ledger $ T3 q0 |: m) L1 O1 `$ a
明细分类帐 Subsidiary Ledger 1 ~$ A$ |1 ^4 S) r$ o9 y
试算平衡 Trial Balance # G. G! B- I# V* B3 x
现金收款日记帐 Cash receipt journal ; U* Z" p! k1 e* J
现金付款日记帐 Cash disbursements journal
+ _, F" h7 b3 l q销售日记帐 Sales Journal - ?6 L# \; j# j! G
购货日记帐 Purchase Journal
# r8 e7 j$ B" [% \6 u普通日记帐 General Journal & q3 \2 D" i! Y! F& I2 D
工作底稿 Worksheet % T0 G! K; k& s) @
调整分录 Adjusting entries
, c3 B1 Q0 ~+ M1 ]结帐 Closing entries
# p, A4 u- b6 v5 W- n+ r& b2 y. m1 P9 ]
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（3）现金与应收帐款 + B, R. S; j+ ]# D8 i" ^
现金 Cash
& K" c* o5 R/ q% J0 {' G银行存款 Cash in bank
( B* x% W" A; ]- I库存现金 Cash in hand 5 P2 C+ X( {9 }) w" G& c# n) y
流动资产 Current assets
* X2 F: T8 T* i6 Y. v偿债基金 Sinking fund 8 B# p |9 u5 a R
定额备用金 Imprest petty cash : _+ s0 p9 r2 W5 G) t% ~
支票 Check(cheque)
3 N# m/ g/ Z5 |: e. {8 |0 \银行对帐单 Bank statement 3 Q+ @2 ~8 i( k O2 I$ V. z2 Y& r
银行存款调节表 Bank reconciliation statement
7 T8 _$ x5 O7 x) X7 m+ c5 ]. g在途存款 Outstanding deposit
5 B6 A- ?7 _- g4 Q x在途支票 Outstanding check
5 w: E" p7 }. n. e% q! r _应付凭单 Vouchers payable
, m1 I. {( n5 S p8 F3 k P应收帐款 Account receivable
7 H4 m; j7 ^" \) [应收票据 Note receivable
. s, ]4 L Y2 P; ^& L! |) _' j9 t7 k/ g起运点交货价 F.O.B shipping point " L9 j/ {# b4 y! O% |' Z
目的地交货价 F.O.B destination point
! y' B% e, {" @/ P1 @* q商业折扣 Trade discount 3 k" p1 `, O, ~& P: D8 f
现金折扣 Cash discount
: E# Q4 G5 U2 E0 _; F: B" A8 x# f% A销售退回及折让 Sales return and allowance
V( k4 ?% k9 {8 I5 N坏帐费用 Bad debt expense
" F& H) s! { p4 Y3 n# Z6 E3 P* x备抵法 Allowance method
- n* L& r) O2 G+ E0 @ g8 h1 k! I备抵坏帐 Bad debt allowance
: W4 o' j3 }4 v6 y' h# P( C损益表法 Income statement approach " L& q# k8 V1 v5 k0 F
资产负债表法 Balance sheet approach $ K& Z! N7 r1 z0 a
帐龄分析法 Aging analysis method + U3 A0 s* q+ Z; U; X
直接冲销法 Direct write-off method
" p) r* c; e& B4 C; o带息票据 Interest bearing note
1 N" ?/ ?, x1 I# d) D不带息票据 Non-interest bearing note
1 j6 x8 Z j! N, G& B# b出票人 Maker
; J) S) `) M6 r; E/ O受款人 Payee
* f% Q& F! L- i9 _7 f/ z1 R本金 Principal
' K: c3 M9 O: m# e0 a利息率 Interest rate : T0 ^. c; w% T+ G- \5 i E1 M1 F
到期日 Maturity date : k( Z# Q9 o5 g
本票 Promissory note 3 o& B! f1 J7 V+ O, Z
贴现 Discount
% ^- J/ o0 K) z4 O# f4 Z% B: w$ }; {背书 Endorse
5 j$ \$ T" M: a' I拒付费 Protest fee . e) {8 w$ U5 f$ r: [
3 P' ~; q( w8 P- l------------------------------------------------------------
( ?; a6 b. R! d0 F3 a& A: O9 O（4）存货
: z+ E7 G! N+ M# K/ i存货 Inventory % k% F% ~4 f0 {1 M6 u G
商品存货 Merchandise inventory ; c8 Z" l% F3 u$ v
产成品存货 Finished goods inventory . n7 j' P3 n' h' p
在产品存货 Work in process inventory
) U2 D6 o0 K# X原材料存货 Raw materials inventory
4 y3 x7 }* b7 `起运地离岸价格 F.O.B shipping point ' w% p; R2 {" K$ j. v4 d
目的地抵岸价格 F.O.B destination : f2 t4 s3 I) {# i. t2 T
寄销 Consignment
# N0 F: _# O8 s* M" i3 g& ?寄销人 Consignor 6 W" B4 D' V3 z1 p* c' K# L2 z
承销人 Consignee
& D% v& H; n# [" H* @' m# U9 x2 V$ e定期盘存 Periodic inventory ' l3 `, o+ C6 G1 e) `5 O5 A( Q
永续盘存 Perpetual inventory" V- T6 {$ [" |/ P: k; X
购货 Purchase
, c9 n% C' f/ f/ ?$ p购货折让和折扣 Purchase allowance and discounts $ m- i ]. H/ E. u5 A# D) O
存货盈余或短缺 Inventory overages and shortages ) y+ t' _/ }4 x5 T' ~' W& C& W
分批认定法 Specific identification
9 `. J! k5 l- u! o) V! J加权平均法 Weighted average - b3 F* Z+ ?* V4 w
先进先出法 First-in, first-out or FIFO
; X# w8 f5 n1 G: j& J- _后进先出法 Lost-in, first-out or LIFO
3 h+ A/ ?5 z" ^( C+ \移动平均法 Moving average
' s! j1 y5 M4 v5 Z/ @成本或市价孰低法 Lower of cost or market or LCM
* D% d6 p1 _" _/ o+ G; j1 o* K5 e市价 Market value
( g& ^) }1 R8 d重置成本 Replacement cost / C) \. W9 p% v8 a9 a
可变现净值 Net realizable value
) S' ^. P( `( s1 i: j( O I上限 Upper limit * J! c2 W. }+ \, t3 y! e' j
下限 Lower limit 1 N9 M' E8 k* \" {6 F
毛利法 Gross margin method
0 \7 c% y' {, X+ [8 X零售价格法 Retail method $ U% ~+ Z; e# t/ `3 i. j J4 R
成本率 Cost ratio
) V' D# m; q$ j. L& r4 r
8 k# R% s3 g3 y2 G------------------------------------------------------------
0 [/ P5 c( l* \9 t（5）长期投资 + R9 c3 G& T' u) k
长期投资 Long-term investment ; ?# I2 ^6 G2 F! }. N* M
长期股票投资 Investment on stocks
: X9 u* X, H5 j. ], z5 ~长期债券投资 Investment on bonds
$ c0 E# ^6 V! G3 q; j0 u成本法 Cost method
" R( R; {5 u; Y) U" |( [权益法 Equity method
2 K, ~$ x# i6 E: Z# Z" }* C合并法 Consolidation method 2 w* [& ]( a, I1 b! h" V. P
股利宣布日 Declaration date
$ v; @1 v/ H- U股权登记日 Date of record 0 ~+ O$ a* u& j1 J$ _$ v9 K& K
除息日 Ex-dividend date
& z4 i! n& W2 [- d+ n( F$ U9 N) R, Y付息日 Payment date
( C, E d, g, Z1 s( w D! {债券面值 Face value, Par value 3 b F& t3 z2 W. {! M U
债券折价 Discount on bonds
- D* d1 H) o: r2 F% p债券溢价 Premium on bonds : T( T6 D; F0 x1 [. |
票面利率 Contract interest rate, stated rate " r4 }' ~+ }, S8 c( p: L% L
市场利率 Market interest ratio, Effective rate
+ N' j* B# f7 V5 g普通股 Common Stock
0 L& E9 Z& @9 w; u优先股 Preferred Stock
7 X6 m) V! s, N% p! {& ~现金股利 Cash dividends
2 {$ X1 p' }+ u7 {# ^1 r, N" E股票股利 Stock dividends
( q* p+ g& ]7 F; H7 l$ q清算股利 Liquidating dividends 5 [3 c& X& w2 q; T, R
到期日 Maturity date
( m; Q0 j" I2 E5 o5 ~+ O到期值 Maturity value , Q9 ~1 B8 l, G' Y! u( t; L: x( a
直线摊销法 Straight-Line method of amortization
% y4 `& {' l4 P实际利息摊销法 Effective-interest method of amortization3 l0 t# P- j" ?, [; [! P
9 z1 d9 F, |( H. a( Q+ E0 a8 r---------------------------------------------------------
# F% H" b& H, n& ]8 `' A（6）固定资产
2 K9 m/ o( l. V固定资产 Plant assets or Fixed assets
; h1 C4 ~. b: V5 `, ` |原值 Original value ! A1 o5 u2 d. }8 h
预计使用年限 Expected useful life + W n- d+ @9 L* R2 K0 S6 I% d' D
预计残值 Estimated residual value
$ v/ e% |6 J$ f! d# v4 o8 l% E4 w/ l折旧费用 Depreciation expense & ?% d& f; l8 X) l& c
累计折旧 Accumulated depreciation
$ Q# t2 Q/ A L$ ]/ j7 {' `9 p帐面价值 Carrying value , X+ e0 V6 w+ ~+ ]. O }
应提折旧成本 Depreciation cost
{7 [/ l7 s, @1 H净值 Net value 0 I0 V7 F) R& W( N4 z# ?2 p. m
在建工程 Construction-in-process
% o1 h8 B, P1 _- d1 n磨损 Wear and tear 1 M2 @! A- h& ~; @5 D/ b- i
过时 Obsolescence R& s; R( B, e. m& t
直线法 Straight-line method (SL) & q( o1 Z0 Y% h. ~8 @
工作量法 Units-of-production method (UOP) + M- [* [" z( n. H8 h4 q8 x
加速折旧法 Accelerated depreciation method
8 t" ^$ U1 D- }3 `- M1 l双倍余额递减法 Double-declining balance method (DDB)
, o4 }$ T6 H2 s& s# ]# Z6 N7 @, a- x年数总和法 Sum-of-the-years-digits method (SYD)
! u6 D/ {3 `$ m, |以旧换新 Trade in ; t5 Z% R s9 M6 q6 e
经营租赁 Operating lease
, G& l; [2 x8 k$ z: g融资租赁 Capital lease
: y. g- V$ o' d+ _; C; u0 L! T. @廉价购买权 Bargain purchase option (BPO) - W6 y% X& W2 D2 X+ }1 }
资产负债表外筹资 Off-balance-sheet financing
# y: J4 ~( N+ H' b* [) X6 j9 B* w最低租赁付款额 Minimum lease payments
8 F# A8 O, S" h; Z1 {8 F5 j--------------------------------------------------------9 G& w( w* @ C5 s0 r9 C
（7）无形资产 3 |* p+ H7 |" h) a* }! y2 O
无形资产 Intangible assets
0 r, B' p3 u+ u f8 Q专利权 Patents
9 }0 J0 ?: j9 l+ o2 [8 l4 ^商标权 Trademarks, Trade names . {4 j; ?5 `# x& c) C7 W/ p, e2 s
著作权 Copyrights
% }: D* E- O3 w, i' C7 J ]2 \特许权或专营权 Franchises
+ b* W7 P% l3 P* l$ _% X6 _; S商誉 Goodwill 5 d1 B: G- U9 m* A
开办费 Organization cost
5 |% v6 B0 U7 ~, s8 m( |! q租赁权 Leasehold
2 P9 e" k9 q" w* H# A摊销 Amortization
, @! `# s3 @5 N3 }% i# r--------------------------------------------------------
4 H: |( E- Q# }（8）流动负债 * l# K. Y7 I4 M+ f8 x$ k" i
负债 Liability
5 h3 Q, X& B. ~8 i7 b5 W5 _% t. O流动负债 Current liability
/ S# a- J3 |( g8 s应付帐款 Account payable
# \1 j5 H% G5 O, T+ c应付票据 Notes payable
9 x# E5 L/ z9 p) x4 q' A+ e贴现票据 Discount notes
b$ o! D) Z9 ~# x长期负债一年内到期部分 Current maturities of long-term liabilities F* n' B- ^# N2 I* U) e- l& n
应付股利 Dividends payable
9 X5 L. h: ~+ k0 J7 y3 o预收收益 Prepayments by customers
. ?7 v9 i/ |2 M9 d' W1 |5 f z- w存入保证金 Refundable deposits
* x7 M! S7 J6 O0 @$ |! J+ Y应付费用 Accrual expense 9 |" c" M0 O9 s, o6 y& }
增值税 value added tax
1 Y4 _- S9 w; {# J营业税 Business tax
6 {( }' x" T6 ^0 S应付所得税 Income tax payable
( |2 K4 s/ m4 n5 {5 Q% W8 d( h应付奖金 Bonuses payable ; H, f ~0 n5 x0 H* m
产品质量担保负债 Estimated liabilities under product warranties
) f$ c% f$ a4 G0 W赠品和兑换券 Premiums, coupons and trading stamps 7 T# M. u% W) {. ?
或有事项 Contingency 8 N7 t- r1 @* F9 b% o- |7 v
或有负债 Contingent " g6 a! }% v1 g% H1 g; P, n
或有损失 Loss contingencies
: u9 o& C0 \9 v/ V! _或有利得 Gain contingencies
' c# s+ v% @ v* A* z/ G永久性差异 Permanent difference
; ~& ^4 U1 n0 Z1 A8 l时间性差异 Timing difference
' N5 s) J x0 w8 o7 G w( B应付税款法 Taxes payable method ) h$ W$ O: @ a. z5 M
纳税影响会计法 Tax effect accounting method : m, R% u# G$ ?9 q8 I( p6 g* L
递延所得税负债法 Deferred income tax liability method
9 Z) m; E: V3 c8 D) {2 k5 w
- M0 x' F5 d3 @0 o------------------------------------------------------------
; i/ z+ v# w+ G. N（9）长期负债
( U% }/ g2 D6 _, t4 Z* Q长期负债 Long-term Liabilities
( i. o* ]. B8 X K% d应付公司债券 Bonds payable ; H5 D1 b" n0 @9 B) J6 m7 f
有担保品的公司债券 Secured Bonds
! S( |1 K1 W9 q' n. w抵押公司债券 Mortgage Bonds ( r# b* z/ @3 N
保证公司债券 Guaranteed Bonds ' a: m6 q! k6 ~
信用公司债券 Debenture Bonds 4 V8 v9 V5 b! @3 R. ~9 M( |
一次还本公司债券 Term Bonds 8 ~! d6 K- g+ Z
分期还本公司债券 Serial Bonds
% \" u( h' s! X1 i6 m% V( y; Q可转换公司债券 Convertible Bonds
Y6 D7 i5 W' [) G" W) h可赎回公司债券 Callable Bonds 4 g6 M6 `6 f7 y$ Y2 W
可要求公司债券 Redeemable Bonds
& d9 I5 X$ r0 {7 J记名公司债券 Registered Bonds 0 b# W1 l b8 h+ J/ C2 F: ~6 _
无记名公司债券 Coupon Bonds
& J; @& z, h& r1 [4 A普通公司债券 Ordinary Bonds
: {1 S. J# v% w' N收益公司债券 Income Bonds
' u5 }! e7 z& Q' h2 s名义利率，票面利率 Nominal rate + ?% X+ R' T0 i" ]
实际利率 Actual rate 7 J8 t: N6 [6 L3 C2 p& B& Q" f7 Q# {
有效利率 Effective rate ' N1 r `. ~, L6 k" J* D
溢价 Premium
7 Y1 h7 v4 @# d3 t: m+ S7 z折价 Discount " K* [+ h$ b, V' J2 {- _7 c
面值 Par value + y' n# X8 c+ A7 e6 r6 }# W* ^6 K
直线法 Straight-line method
# Q/ Q6 _# a8 u+ _# [6 z实际利率法 Effective interest method 1 ?$ [8 S( e' u y. M
到期直接偿付 Repayment at maturity 4 Y0 D* H1 g6 a% H, \4 G& S
提前偿付 Repayment at advance
0 w6 N" T( k: l% u- V/ I4 M9 V偿债基金 Sinking fund
5 |/ O: d) g- V) _7 a2 Q长期应付票据 Long-term notes payable
% O- i( O1 {4 C抵押借款 Mortgage loan }- M9 n7 ?. q0 r3 ?# D. T
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$ I4 P( s7 d/ k* J（10）业主权益
7 @" C9 i7 t3 A; ~: m权益 Equity & |# ]* F, ^0 C
业主权益 Owner's equity 9 p& e/ j; v& n3 O0 f0 k
股东权益 Stockholder's equity
5 y& Z; s1 p \3 U: D投入资本 Contributed capital
+ S: i2 g5 C5 X7 j8 ?- ?. L缴入资本 Paid-in capital
% F$ q# Z) I4 z* G$ t- A h6 h股本 Capital stock 3 n4 [- G! h3 v% c
资本公积 Capital surplus $ E6 C/ A( H9 U! i
留存收益 Retained earnings
' b! k) C0 Q" U# a* K! M4 S核定股本 Authorized capital stock
. q# K; [, l: G! C3 a, V实收资本 Issued capital stock : {. n3 D" b U7 H& ~1 p k
发行在外股本 Outstanding capital stock
- k# p+ H# W8 S1 u库藏股 Treasury stock
9 ]- H2 y7 h8 c) N9 _普通股 Common stock
( A# S7 G/ R1 a+ F7 X, S优先股 Preferred stock
) w( d4 ~8 F* }累积优先股 Cumulative preferred stock
" A" G& t+ g+ i4 o2 T9 s非累积优先股 Noncumulative preferred stock
b& |, m- F- p完全参加优先股 Fully participating preferred stock 5 f6 n6 Q$ D7 \9 y' |! E5 i; t
部分参加优先股 Partially participating preferred stock 6 W n0 |3 L$ a6 k p2 m+ o2 s3 g5 G9 A
非部分参加优先股 Nonpartially participating preferred stock ' m: w3 k7 E% f7 d
现金发行 Issuance for cash * B8 w( q) m* h8 a8 Y3 Y8 N4 _5 J1 o
非现金发行 Issuance for noncash consideration 4 X8 R1 ]- K; o. H, x
股票的合并发行 Lump-sum sales of stock
" J& l7 O6 X+ W# D% J发行成本 Issuance cost + m4 ?' Z4 ]: t$ H9 o
成本法 Cost method ' C8 ~: {, w- V7 n# [
面值法 Par value method
0 k+ b% m( @) `. h6 @捐赠资本 Donated capital
( s' ^) X% _1 X8 Y盈余分配 Distribution of earnings 3 X- @6 M9 P- T" n; r: y2 D
股利 Dividend
: m# f, `# o2 Q- |( K股利政策 Dividend policy
2 G! b, o1 ]/ d9 c宣布日 Date of declaration 6 y8 j5 _. X& Z2 z4 J( B
股权登记日 Date of record . I) d1 E4 b! F. i+ C' c
除息日 Ex-dividend date
. a x3 U7 O/ P3 }0 C( Q股利支付日 Date of payment - n2 R$ ?4 r( {) O( a f$ C
现金股利 Cash dividend
! u3 o; N5 I9 V8 N+ ?6 ~股票股利 Stock dividend
' D- R5 [4 [, `0 O4 G' j拨款 appropriation
: I* d0 x0 x- \; |5 f! h------------------------------------------------------------3 _! S8 I0 u; j+ m6 U
（11）财务报表
# n- `. O+ V" T w D财务报表 Financial Statement
8 t8 k5 f2 `1 F6 m# r资产负债表 Balance Sheet ; E. ]4 M6 V8 O- B
收益表 Income Statement % w. n% A& C/ g) K2 m
帐户式 Account form
% H* X5 j8 H- Y% u) x" i报告式 Report form 0 B) Y9 Q0 Q. z% N A0 U# s' z
编制（报表） Prepare $ B% s9 O. \! J$ j
工作底稿 Worksheet
8 ]9 N$ Q, f a l0 z& j1 I多步式 Multi-step
9 q; y7 x$ j: Y) M( \4 N+ Q, }: c' [单步式 Single-step
5 k. d: Y: h3 g-----------------------------------------------------------, _7 e C6 @ ? B U
（12）财务状况变动表
1 t; }$ K: q" L: Z$ H财务状况变动表中的现金基础 SCFP.Cash Basis
9 v8 u% Z) p; p（现金流量表） _6 ]$ Y) I* l W8 _
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
8 w5 ?2 a& R7 V0 @- y% f（资金来源与运用表）
; }: f* v6 `) g营运资金 Working Capital
! ~2 `0 u) }' y& ]! ?; g& Y全部资源概念 All-resources concept ) o9 n: f0 N$ a' ? ]+ R; Y, s
直接交换业务 Direct exchanges 2 u0 h: f5 C1 s7 X
正常营业活动 Normal operating activities
( }! O2 f2 W1 w财务活动 Financing activities
( d l8 k. j& c% p1 F投资活动 Investing activities : e8 q b7 Y; e" i9 S+ t& B
-----------------------------------------------------------
1 p8 H$ |* X) {; t: ~/ T0 }- `（13）财务报表分析
! p% I0 j% C3 i$ W财务报表分析 Analysis of financial statements
( {% c" Z7 v" I$ H/ O比较财务报表 Comparative financial statements - i5 v9 l# ~/ K
趋势百分比 Trend percentage 1 Y5 d% ]' R7 ^( f
比率 Ratios
3 q0 \$ P( v/ u2 X普通股每股收益 Earnings per share of common stock 8 b/ x: k7 I$ V3 ^/ F
股利收益率 Dividend yield ratio * V4 j' ?" c( d
价益比 Price-earnings ratio
& ?1 C- c8 x; o3 w/ l& g, M普通股每股帐面价值 Book value per share of common stock
$ R/ u1 o) K0 Q+ I: s资本报酬率 Return on investment
8 j4 C. c! E6 W" l( C总资产报酬率 Return on total asset ! S4 h6 U. s( o6 @8 p
债券收益率 Yield rate on bonds , r2 b1 G. t8 f6 B7 v0 @
已获利息倍数 Number of times interest earned
# G6 {8 z9 ?7 L4 F债券比率 Debt ratio . o5 i: v6 w7 I' y
优先股收益率 Yield rate on preferred stock
8 W5 z% w. W, k8 `/ }营运资本 Working Capital 1 ], s- B k, {+ ]: i
周转 Turnover - Y2 {" V2 J) H1 r" K
存货周转率 Inventory turnover 1 Z3 R6 E6 o! L, u* d+ S E
应收帐款周转率 Accounts receivable turnover 7 c& n. g6 G5 d. J2 T
流动比率 Current ratio 3 @/ Z( G4 c: ]( c3 D& E
速动比率 Quick ratio
% O, e Z% [2 ]& q' B# [- M酸性试验比率 Acid test ratio* c$ w# T6 l$ D; N
------------------------------------------------------------ : ], x/ |# G) h
( }$ @) j7 x/ S0 U# L1 s7 j（14）合并财务报表 , O0 d- \, L" g
合并财务报表 Consolidated financial statements
! e4 z+ a5 B( F2 D吸收合并 Merger
; R9 s" K m$ Z创立合并 Consolidation
3 A+ o3 l, L# I" Q控股公司 Parent company 8 j6 j' m6 M1 I0 B0 P
附属公司 Subsidiary company
5 E2 J. R6 @. i x; w; w少数股权 Minority interest 7 Z* [/ R/ R; f* f& c3 E
权益联营合并 Pooling of interest 8 G* f4 f i4 u. k8 q, {. w }' r1 H
购买合并 Combination by purchase & C1 v8 A% k! O% L( y
权益法 Equity method - i9 H2 \4 t* }! W/ u0 e. h
成本法 Cost method
" Y1 O4 O1 E" p! K1 Z- }# I. W
3 h1 ~3 W9 T* f3 i U) ?------------------------------------------------------------: P; @' ]; \2 {7 X9 ?+ q) g4 i4 X
（15）物价变动中的会计计量
: q. r: o" e6 k8 x4 `8 [物价变动之会计 Price-level changes accounting
- j9 J6 C; P1 k1 @: p' E4 P* ~一般物价水平会计 General price-level accounting . S+ V# i& o4 c6 o A
货币购买力会计 Purchasing-power accounting
! \) P9 s" b8 u/ W$ Y# g统一币值会计 Constant dollar accounting # Q* l' {4 |2 O' ^; m- [7 @( u
历史成本 Historical cost
, ]* W. K, \& m# R( ]$ }+ {& q现行价值会计 Current value accounting ) |$ _% V+ b* \6 c; W3 w
现行成本 Current cost ( p, u' ]3 g) e( x, r; T
重置成本 Replacement cost
4 D6 p$ j# ^% m4 m3 c) |物价指数 Price-level index 0 C: [3 U0 W5 i9 C, L
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) * Z2 u) C/ g' H- N" x- Y
消费物价指数 Consumer price index (or CPI)
% Z( w) ~& I6 C; a# n f2 @批发物价指数 Wholesale price index
& I u( Z$ Q4 z- K货币性资产 Monetary assets
/ A# w8 M- [9 L4 q& P7 Q6 J7 E7 I货币性负债 Monetary liabilities
7 s5 O O) x) H6 E货币购买力损益 Purchasing-power gains or losses
6 A G% E( _; y7 c资产持有损益 Holding gains or losses
t5 u F* L& K. `6 D+ o/ n未实现的资产持有损益 Unrealized holding gains or losses
) S$ I/ G. P( \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
