 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论 - k; B' c/ P" p, \
会计 accounting
4 ?/ D7 G/ a) a% l* S0 m% ~决策人 Decision Maker ( W8 p( g0 s9 N. r
投资人 Investor
9 s' e: I/ e- L8 b1 _. x' X股东 Shareholder
$ x) g. T3 Q2 Y- l2 p债权人 Creditor
! A( b& p8 z D+ N$ |: `% n财务会计 Financial Accounting ( e& o6 @1 v$ h. ?4 i/ C2 F- S
管理会计 Management Accounting / k f+ t* c4 y+ T/ d$ C6 T
成本会计 Cost Accounting
k5 F5 ^+ M; a3 P% z私业会计 Private Accounting
4 H+ B M; N' v$ s. M4 r公众会计 Public Accounting |5 i# @$ [* J- x9 A( ?
注册会计师 CPA Certified Public Accountant
7 x2 S) m/ t& _ N国际会计准则委员会 IASC 4 z. q2 O/ C& m. q: }
美国注册会计师协会 AICPA
* j* v9 p, P4 {2 u9 _& `财务会计准则委员会 FASB
0 u; j' B, @7 h, L4 \! K+ W管理会计协会 IMA$ R9 v2 W2 Y2 C3 v N
美国会计学会 AAA , h) L' n( r3 [$ E* x! p
税务稽核署 IRS
. [$ y/ x9 Y5 ^* O0 \独资企业 Proprietorship 7 e; o0 J: {/ a) T4 R, ^1 S! C
合伙人企业 Partnership + |( F m7 N. M
公司 Corporation
/ ]( E+ g8 ~) N& ~, A! \) T# N; a' y会计目标 Accounting Objectives & [- j2 ^/ G9 V9 B2 @! J- A6 y- g" ^
会计假设 Accounting Assumptions ( ~6 o7 r8 F a8 p: E
会计要素 Accounting Elements * P! p' n! T9 v' a
会计原则 Accounting Principles : `* p! [2 K1 a; `) f) }' T
会计实务过程 Accounting Procedures
- W- j# L a' V财务报表 Financial Statements
, @6 P3 k: a5 A财务分析Financial Analysis
& T& L# C- D# c; C: V会计主体假设 Separate-entity Assumption , v3 R' t! f1 D* r- F4 q
货币计量假设 Unit-of-measure Assumption
$ O% |. p* w8 ?4 `0 ?持续经营假设 Continuity(Going-concern) Assumption
+ P* T$ U5 v! S; e, v- x会计分期假设 Time-period Assumption
$ g/ K) ]" a4 w& u& e) i2 j' ~资产 Asset
! X* H# y6 P0 x) G$ t! \负债 Liability
! C+ q; _# b$ c) R业主权益 Owner's Equity + ~7 L2 s- U2 A' q2 u
收入 Revenue 8 k4 T0 H& n& v# g. G1 x2 ?
费用 Expense
! V' M% G" @! j A4 ]5 Z: {+ `! A T1 J收益 Income
9 T( S+ A4 r% G亏损 Loss 3 c' d$ |& k3 X
历史成本原则 Cost Principle . }# c" U1 k4 x2 g
收入实现原则 Revenue Principle " g6 U2 Y% A* p. e q9 k* j1 J
配比原则 Matching Principle
# O( p/ v7 O5 Z, h6 z5 ~4 {全面披露原则 Full-disclosure (Reporting) Principle % P; X, h4 m7 }* U
客观性原则 Objective Principle " T/ d% U4 B( `/ k
一致性原则 Consistent Principle
/ A' T+ D! @ b( @9 a6 q可比性原则 Comparability Principle & w2 O8 `% G; j8 g# M( x
重大性原则 Materiality Principle
( j& k7 |" Y3 M7 q7 p! E0 x稳健性原则 Conservatism Principle
" \, w G( I t2 D' w权责发生制 Accrual Basis & D$ s$ d- h6 i. l; r# A
现金收付制 Cash Basis
, \' A8 h, h0 y# k3 I7 z8 l财务报告 Financial Report , y9 l* t1 {4 m K3 l
流动资产 Current assets 7 l5 c, E, k3 P" E" u. V
流动负债 Current Liabilities
1 v5 `7 N3 M& V长期负债 Long-term Liabilities
0 \0 V, l7 D/ f投入资本 Contributed Capital V( M: u3 d: o8 L
留存收益 Retained Earning6 a( W& q ?0 L
y# q* \3 g* Q------------------------------------------------------------6 l9 I4 T! S; k& U& z# l
（2）会计循环
/ ]) ?% I( i7 F6 L6 G会计循环 Accounting Procedure/Cycle % t: A$ x" x, q$ j8 Z
会计信息系统 Accounting information System 3 J8 i/ {% w" g" J. P; ^1 x- n
帐户 Ledger
( k9 ^" g+ u! s- ]; q" Y$ M6 S$ l5 n会计科目 Account
6 R% s9 y( W) v- l0 _9 \会计分录 Journal entry , N" B, D5 Z+ I3 g; _& I3 \
原始凭证 Source Document : g, O+ V5 B, e. |
日记帐 Journal
, n6 h+ F6 i$ C; W' x总分类帐 General Ledger
$ O; p9 y+ P. X( J! B- U6 D# V明细分类帐 Subsidiary Ledger 2 r- p0 q1 ~+ P
试算平衡 Trial Balance
! T7 ]: D& M8 G5 w& s$ b$ A( N' t6 P L现金收款日记帐 Cash receipt journal ( Q& n( i+ \/ e6 Y$ d% {: S
现金付款日记帐 Cash disbursements journal c8 ~* \, Q3 ]9 o8 \+ z+ d; `9 _
销售日记帐 Sales Journal $ [# D4 I2 o5 _* F" h
购货日记帐 Purchase Journal
( j$ X4 J' d5 L( E* Y+ D普通日记帐 General Journal
2 ~7 l6 [* T! Q. Y% Q工作底稿 Worksheet $ j8 f+ N! n/ x8 H' ~
调整分录 Adjusting entries # g. F' N5 b) K3 j f. W
结帐 Closing entries
% o+ o0 n2 f- r2 e- ~. I6 z K8 b$ {$ c2 @) b* S* G+ f
----------------------------------------------------------' B5 t* {5 Q, j
（3）现金与应收帐款 : V8 i) l1 _! n, _, z
现金 Cash
% n7 U* h. V$ [& ]# t4 y银行存款 Cash in bank : G* t- Y* K+ c
库存现金 Cash in hand + x' L7 U9 r: G: `9 C
流动资产 Current assets 6 C& [- p# [- o* S
偿债基金 Sinking fund
2 T$ ~* h) S0 m5 `定额备用金 Imprest petty cash , B+ n$ I4 @: @6 ^
支票 Check(cheque) 3 P# g$ x/ t7 j+ @+ P3 s* ~
银行对帐单 Bank statement * [0 {: t0 l* ?/ z+ }7 H
银行存款调节表 Bank reconciliation statement
& O1 T7 `& t' h8 t在途存款 Outstanding deposit
, O- J) g# @; c在途支票 Outstanding check
2 { n2 c& b; W$ p+ G应付凭单 Vouchers payable
0 L( d1 x$ m3 W* s6 ?应收帐款 Account receivable
$ M% P! {! ? B1 C! Q应收票据 Note receivable
9 A+ |; d" W0 Y% w/ S起运点交货价 F.O.B shipping point
+ i x) h9 ]4 `" S- s2 U; I目的地交货价 F.O.B destination point # X/ D6 s% l; E. _! J6 M
商业折扣 Trade discount
& V; z% G, S1 U* a1 ]. B' f, \ j" s7 B现金折扣 Cash discount
% l. I$ [, F" @/ W" p, `销售退回及折让 Sales return and allowance & ^/ m2 ~1 J% } q1 A
坏帐费用 Bad debt expense
6 o/ Q; M+ P( L1 n! c. ]备抵法 Allowance method ) |$ S8 o" ]" i. T; @, h
备抵坏帐 Bad debt allowance
/ S4 Z: j$ E0 Z$ i损益表法 Income statement approach & R$ l& A/ a, U" g) W# ~
资产负债表法 Balance sheet approach 2 V- c) d, }* v7 v- `7 x, r8 b! m$ |
帐龄分析法 Aging analysis method
. q+ F6 v$ y* d( q0 O# s# ]直接冲销法 Direct write-off method 0 Z" [# K% S5 | x; V# M! A
带息票据 Interest bearing note
+ J, @0 ? M4 I6 N$ T- F不带息票据 Non-interest bearing note {* @4 f/ h6 s- a& G$ t( B
出票人 Maker
# {3 A* Q0 K9 J! a受款人 Payee
( w |# B8 u5 W" }* R, m本金 Principal ) n8 X: W* U' C1 ^7 ]! R- ]4 L! E" s5 B
利息率 Interest rate / b2 S: c! {: }
到期日 Maturity date # {5 x4 j+ Q6 M4 |
本票 Promissory note
; v& o' z: b$ B6 e, w: n. [1 l& `8 W贴现 Discount
1 B% u/ s% U: | U$ j ?背书 Endorse
9 ~2 V! l. w8 m E3 d6 p拒付费 Protest fee 0 R7 d5 T+ `/ u# _9 V( k0 m' m
8 ]: b( N3 ~ h9 F9 J X$ v3 T
------------------------------------------------------------
4 Q @2 _ b) e8 s; I1 V（4）存货 0 t4 L% E& [* h' v, L$ p
存货 Inventory
: e& U* p- W8 [' e商品存货 Merchandise inventory % J9 b6 d, a6 G3 @( h. q& Y. I
产成品存货 Finished goods inventory
. D9 }, \- X9 |, T' G在产品存货 Work in process inventory 6 k/ m8 l: u {" i
原材料存货 Raw materials inventory ( G) R* O7 B6 k& r' U7 M+ e9 o
起运地离岸价格 F.O.B shipping point / Q' [8 ~/ g9 P
目的地抵岸价格 F.O.B destination 7 z3 P" P) T6 H+ K
寄销 Consignment ' ]" e9 b- V0 T6 `% P1 B
寄销人 Consignor
. N, V! r7 B) c$ T" B承销人 Consignee 1 ]1 S- q3 l& S; h5 b
定期盘存 Periodic inventory 8 |( U6 `3 B) Y1 P
永续盘存 Perpetual inventory
( }" ^* }( k0 a4 ]8 X6 ~( J3 Z, Y: Q购货 Purchase 8 {& r% O5 V0 H) ~
购货折让和折扣 Purchase allowance and discounts ) [4 Y4 f N# _+ c! H, |& M5 {
存货盈余或短缺 Inventory overages and shortages
: a* e! Y# W% O2 a. ~分批认定法 Specific identification & B/ _! Z' R; x1 N
加权平均法 Weighted average
0 w5 p5 j1 X9 M先进先出法 First-in, first-out or FIFO & ~( q* G& g! A2 u0 Y# z* m8 X( Z
后进先出法 Lost-in, first-out or LIFO % p: s6 K l- m7 R2 v
移动平均法 Moving average
& F4 Z4 x9 G# ~7 M成本或市价孰低法 Lower of cost or market or LCM
+ O) i/ _1 J' B市价 Market value 1 l9 t0 q1 {7 W* a. x; Q" t3 H4 @
重置成本 Replacement cost % \+ n& n& ^* K' [" c: C
可变现净值 Net realizable value
& i8 E+ @* a1 D) Z' v% w; x上限 Upper limit ! ?9 \; R1 j, Y# U. L+ h- G- ~6 V6 w
下限 Lower limit
/ P Z: i4 k4 y毛利法 Gross margin method
# _+ j ?# h- X$ j零售价格法 Retail method
' ~) A7 L4 U+ I6 W9 U" X: `成本率 Cost ratio * C# `1 ?( l* H8 F7 r' R
R& a6 R& E9 R! ~5 l& }
------------------------------------------------------------
+ e- f6 ^2 g8 T/ z4 |（5）长期投资 2 D! b% }0 ^: O9 x# u
长期投资 Long-term investment / t- g" R6 c3 C# A' V4 e
长期股票投资 Investment on stocks
! U, e1 I g' z5 ^5 v! |长期债券投资 Investment on bonds + u+ s: x- s* x$ F3 |* R r
成本法 Cost method 1 o) S. w- |, [# Z- l
权益法 Equity method ' }5 q6 ]# @, X! ]2 G$ R; v
合并法 Consolidation method
2 }3 U: L* S1 R4 w股利宣布日 Declaration date o! Q4 u+ }; \& }7 _7 H
股权登记日 Date of record
2 Q' @5 ~" V1 C除息日 Ex-dividend date 9 |7 }6 L% w! N, E) O/ F
付息日 Payment date % K9 i% P7 u- Z1 F
债券面值 Face value, Par value
9 W3 t& @2 A* C* ? Z% m e债券折价 Discount on bonds
. w& v* v1 F% b O. E债券溢价 Premium on bonds
% C6 @; ] V5 c! o票面利率 Contract interest rate, stated rate
' y4 g6 `& A6 P2 Y市场利率 Market interest ratio, Effective rate
) G/ i, ~# @$ c普通股 Common Stock ! R& o3 v: F* r& u9 E( M+ V" H
优先股 Preferred Stock ) P; j0 g* O( H9 M& j
现金股利 Cash dividends 7 Z2 H4 r# ^6 o, m$ i/ D) o+ p7 h
股票股利 Stock dividends
/ B$ [" o( a Q3 V清算股利 Liquidating dividends
1 J: o* r2 |: \$ t: h* X到期日 Maturity date 6 R9 h* J0 _8 \4 l
到期值 Maturity value
. r6 @1 e6 @9 ^8 p1 W6 E; U直线摊销法 Straight-Line method of amortization / V) N9 y. Y) e' Q# S
实际利息摊销法 Effective-interest method of amortization
% p5 ~( H/ l; y! n! U, E: [1 t _7 e' G4 ?* [& s U
---------------------------------------------------------
) b. {6 C. \, d: u* a* B（6）固定资产
) M- ~8 X. O8 R4 q: \固定资产 Plant assets or Fixed assets 4 ?) |# z( [0 V( O, {8 w* z
原值 Original value
2 \: r5 P% t$ Z" A8 m预计使用年限 Expected useful life 4 V( D& B6 m. m* r& c; I6 L6 b
预计残值 Estimated residual value % |6 \$ Z" k0 e7 k- j0 V1 Q
折旧费用 Depreciation expense
2 R9 r! U4 R7 ]2 X累计折旧 Accumulated depreciation
. F2 w! q3 | M/ v. E, q# c" v' x帐面价值 Carrying value 9 b. A& h( x+ u! a
应提折旧成本 Depreciation cost " B2 e# }" V: E& ]
净值 Net value
: T* W% @! c! T在建工程 Construction-in-process
, @; ?# p8 \* k: n/ R* d5 w( Z, Y磨损 Wear and tear
* o+ u! N) M" Y( F9 ^过时 Obsolescence 4 V1 l9 U' F) j7 S- c# r
直线法 Straight-line method (SL)
# J9 I" y6 D% x% q) q) a& K工作量法 Units-of-production method (UOP)
# c4 X* S* Y- v加速折旧法 Accelerated depreciation method
* @ j. H8 d, M" ]% ~( J! V- K双倍余额递减法 Double-declining balance method (DDB) 1 n7 D. u; U0 y
年数总和法 Sum-of-the-years-digits method (SYD) , l8 o# _" Y$ }+ D0 H7 z. r' Z
以旧换新 Trade in
& S& P4 Y9 R- D经营租赁 Operating lease 3 _: J4 Y* N2 z9 ]
融资租赁 Capital lease
, q* H) _' r( W! q) \) W' @7 e廉价购买权 Bargain purchase option (BPO) % u( L7 o) c9 U. d$ C# x6 o
资产负债表外筹资 Off-balance-sheet financing
* K4 C1 m- W! p7 g! _最低租赁付款额 Minimum lease payments
" T/ u# s/ B3 N$ h$ |6 b- `! t; |+ i/ W--------------------------------------------------------
. }& B1 Z* H# S* O5 o（7）无形资产
1 A% Y+ \8 \2 ^- R; m9 r无形资产 Intangible assets 2 w8 ?7 u( T; W
专利权 Patents " } N+ T5 `' R! ? @# [" `
商标权 Trademarks, Trade names - g o' G8 u' U" r7 Q5 e
著作权 Copyrights 0 b' ]% `( o4 T% S5 m8 G8 c* m6 f5 M
特许权或专营权 Franchises & b1 I8 r1 Z( R% p) @# s# g
商誉 Goodwill
1 G2 p8 I: L3 s2 u4 O开办费 Organization cost 3 O H4 G6 U0 t) z
租赁权 Leasehold
% H% p0 p$ r( I摊销 Amortization ' f( l. f0 f( y6 B& Q
--------------------------------------------------------
" t) e B) V Y- |( H S（8）流动负债
7 k3 `5 n; s( |负债 Liability
( ~' k; n& v8 e( u* A. p3 t流动负债 Current liability 1 D$ ^! B7 h- e# T
应付帐款 Account payable
}* T! Y3 Q* p. U应付票据 Notes payable : Q3 X& F. M% W1 _7 F2 q/ A0 T6 c/ M
贴现票据 Discount notes
) a) w2 m) b! o; R H长期负债一年内到期部分 Current maturities of long-term liabilities) R; o2 W5 }4 ~- [
应付股利 Dividends payable * n/ C, Y- V' k! m6 k) I8 h4 t
预收收益 Prepayments by customers
' j; E0 g, n& L! G存入保证金 Refundable deposits % u" \' R9 c' x; V
应付费用 Accrual expense
+ D9 R4 s3 I L% b4 J增值税 value added tax
5 s8 u/ t+ W* e$ ~' L$ `营业税 Business tax
0 K* P. y; D7 k- v" G" g, H$ Z! I应付所得税 Income tax payable ! {4 t* }: t) J2 Q3 F$ c3 ~! Z
应付奖金 Bonuses payable
) E" o: g) t, J7 n8 z, @/ S产品质量担保负债 Estimated liabilities under product warranties & w( v# k, x& Y7 B8 ~" c3 B; g8 |
赠品和兑换券 Premiums, coupons and trading stamps
/ |! E' I& c: U或有事项 Contingency 3 Z4 T% q2 N8 P* V; E1 N; p$ b3 s
或有负债 Contingent * K& t g a6 g5 r* D4 k
或有损失 Loss contingencies 1 _ u8 f V' o: `& G$ _( |! h
或有利得 Gain contingencies
. g5 V) b4 {% v! L; d永久性差异 Permanent difference
2 t2 X* S( c5 @5 [* N% u时间性差异 Timing difference
) m* f: G! r( \应付税款法 Taxes payable method / [2 z" X) {9 W X. w1 r" k
纳税影响会计法 Tax effect accounting method , @* E' I+ k* @" l; s* @% e
递延所得税负债法 Deferred income tax liability method 3 A1 B$ l8 t* C# o* [
" ?3 [3 X4 Q4 b6 z2 j" ]------------------------------------------------------------$ L1 y- Y2 M8 B
（9）长期负债
3 R" ]) L7 B) K0 f5 d长期负债 Long-term Liabilities
' R; i! ^* S" `9 l6 s1 A" [- Z应付公司债券 Bonds payable
o6 z2 Q! y* c1 f- @5 i有担保品的公司债券 Secured Bonds ' s& ^1 I% J' C+ @2 O/ O
抵押公司债券 Mortgage Bonds
: f% O( F; d; I; c. m保证公司债券 Guaranteed Bonds
' o& e ^/ z: P信用公司债券 Debenture Bonds
! [5 J2 s. k( b* u& H; X8 C& t& e; c' \一次还本公司债券 Term Bonds 5 W' x0 @, e. S: w, G3 `7 x
分期还本公司债券 Serial Bonds ! V# w3 U" f( `. e6 d w
可转换公司债券 Convertible Bonds
+ i) n0 j- P S可赎回公司债券 Callable Bonds 4 l& r7 b+ `% v9 \, N
可要求公司债券 Redeemable Bonds & H( q4 w- h) ~5 h4 V* T. Q6 I
记名公司债券 Registered Bonds 8 d0 H( G. ~. V
无记名公司债券 Coupon Bonds % R, b4 I* N% d% H; M
普通公司债券 Ordinary Bonds 2 s7 I: @2 X2 u/ h. o* g7 J
收益公司债券 Income Bonds
- z7 a; |2 S6 d, _1 i) [名义利率，票面利率 Nominal rate / P% ^4 d+ t# r0 R/ N
实际利率 Actual rate ; P8 M7 ~& g" g
有效利率 Effective rate
2 \: i1 ?2 `6 j5 [ e% v溢价 Premium
1 l6 c: B: U' e% y y7 T折价 Discount . b( Y* ~; z2 D" Y
面值 Par value
8 S% P( H; S. ~7 V直线法 Straight-line method
9 I: i& N- V! P; M9 v实际利率法 Effective interest method
9 C8 l+ r# r' u" D5 |到期直接偿付 Repayment at maturity
& I; o* P$ U/ E# k提前偿付 Repayment at advance
2 q' |- t0 }; {. Y: t' h( U偿债基金 Sinking fund
" O2 z$ |! n* Q0 l* Q) \长期应付票据 Long-term notes payable
@; U9 p m) I抵押借款 Mortgage loan
! C) K3 v. Z% O' @- G0 Z--------------------------------------------------/ n( o; [- o- Z7 l; ^$ t
（10）业主权益
1 g/ C) d- c y) x0 V# ]权益 Equity 7 M& K% I$ g4 X! n6 I
业主权益 Owner's equity ' |6 U+ k( \1 y# t, n4 {( \
股东权益 Stockholder's equity
0 \# X8 m3 S/ B& z' Z: y7 _7 D投入资本 Contributed capital
: M* Q/ z9 ?& N1 g缴入资本 Paid-in capital 8 Q4 K, q0 j j# X- Z
股本 Capital stock 4 K2 l, R- c5 q2 q" `
资本公积 Capital surplus / m1 |1 C# H" t, f, V& W% P3 r* Y
留存收益 Retained earnings , [+ \4 k) j# S* y9 r2 H+ K, V
核定股本 Authorized capital stock 8 i; y& g( O# a! B# i# w" }9 U1 f9 w
实收资本 Issued capital stock
/ Y" B2 E1 o/ W: }0 }发行在外股本 Outstanding capital stock
- f4 {- v7 C2 w# [库藏股 Treasury stock : T4 d8 e! `9 N2 m
普通股 Common stock
& {, w1 S; M" q3 g6 K/ S% o优先股 Preferred stock
r0 b7 X9 U5 E% N累积优先股 Cumulative preferred stock 8 v, ?: c0 T# T6 L
非累积优先股 Noncumulative preferred stock 2 G6 g4 r2 H2 \, _: A$ s
完全参加优先股 Fully participating preferred stock
1 R2 V" G# x$ [部分参加优先股 Partially participating preferred stock
# S' F2 s& |# p( y! F3 h! ^. Y非部分参加优先股 Nonpartially participating preferred stock
% E2 S: e0 q$ f7 C. ~# x0 }9 j现金发行 Issuance for cash
! _2 I Q1 i3 u2 r非现金发行 Issuance for noncash consideration & J" ^# @7 p0 _* Z
股票的合并发行 Lump-sum sales of stock
. g Y7 f. w3 E5 ~发行成本 Issuance cost
! k8 T4 x& v5 j( m7 q: F# {/ K成本法 Cost method 9 ^0 O5 e& R- X& c. R. P
面值法 Par value method
* G# N! O. A; |& S* c" W捐赠资本 Donated capital
' [' t& a+ ^# n1 F* j盈余分配 Distribution of earnings
# G( i$ k! E2 I t# r# X' q: Y% n股利 Dividend
6 Q% z0 g( o0 c9 d股利政策 Dividend policy : x: p* v: }' }3 u0 E: @( m
宣布日 Date of declaration
( R0 Q- Q' X) }+ K& B3 n- ^股权登记日 Date of record
v( W, E$ \) {除息日 Ex-dividend date
$ O# S2 ]: R: ?: ~7 g股利支付日 Date of payment " ?# y S5 o- ]+ l$ I, o, n* g
现金股利 Cash dividend + S" O/ e( _) R7 C+ F9 f1 y
股票股利 Stock dividend
5 u7 r, }% L7 T: J9 a) J拨款 appropriation
$ f9 @$ ^1 h; j( \5 d; E------------------------------------------------------------
0 `6 i+ s0 M4 k: V0 s. \（11）财务报表 9 ]4 i0 j( M7 I" p
财务报表 Financial Statement 9 c8 ]! Y7 O, R$ ?7 C6 d* d2 u( ?
资产负债表 Balance Sheet
5 l- `; J2 J9 {3 h5 O0 p5 b9 H收益表 Income Statement
% R# V6 o* c- n: R帐户式 Account form
( L; H$ n* K- z ^3 W; a5 R& s: U报告式 Report form " o' U- N, e( p% w$ J
编制（报表） Prepare
( M2 h4 G3 D A" w工作底稿 Worksheet / D; ^) x3 Q/ ]; b5 i: i! X/ L3 |5 Q
多步式 Multi-step
5 Q. `$ ] p q3 K- ]6 ~+ i单步式 Single-step ( l, g1 E8 G, `
-----------------------------------------------------------0 E1 n& U) m8 \4 j. D
（12）财务状况变动表 j+ \6 x8 K" G0 ~2 `# F$ D
财务状况变动表中的现金基础 SCFP.Cash Basis
3 S, l1 O: z$ x（现金流量表） / x$ v! p/ @' j
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
% v" l/ o3 Y% j% P8 g0 D' c' Q（资金来源与运用表）
% o8 [4 L" r% M+ R. L营运资金 Working Capital
# F- a& n6 p- y8 i2 O1 \( \; q全部资源概念 All-resources concept 1 H& x) E \3 L" p0 @+ Y( f3 w% F
直接交换业务 Direct exchanges
; u. T: d& [1 P5 _" u正常营业活动 Normal operating activities
( ?5 a0 o4 A5 }0 v) U k( @$ y; I财务活动 Financing activities % X, `. x' Q+ s% e% Y' U3 W8 K, O
投资活动 Investing activities
6 [, @; K: p! J8 ]$ q X-----------------------------------------------------------0 G1 K$ Z7 X* z# z: L( k9 ^* R
（13）财务报表分析 6 |' o: }. ~2 d' U0 M
财务报表分析 Analysis of financial statements 1 B2 X. \1 w. |# S* n
比较财务报表 Comparative financial statements 4 V% y1 T; k8 l/ m+ }8 p
趋势百分比 Trend percentage
. b9 f4 `+ e3 k6 N+ Z* W6 S* M比率 Ratios
9 i2 ?$ e+ R0 I1 G8 p普通股每股收益 Earnings per share of common stock
* ?8 @8 O* A6 ^! k0 a8 B: ~股利收益率 Dividend yield ratio * s* L+ g* `. B! z1 ]
价益比 Price-earnings ratio
, a. k5 C' }: V( L普通股每股帐面价值 Book value per share of common stock
9 g! I3 C G3 Z% z3 `2 Y( Z资本报酬率 Return on investment : Z0 p% {# p" v) F/ |1 _; E
总资产报酬率 Return on total asset
) L& I2 \% M7 q/ a+ e债券收益率 Yield rate on bonds
% m4 J( d+ e! C% x, K) O) E已获利息倍数 Number of times interest earned
- O% R9 S9 T V; {债券比率 Debt ratio . g" x" p' G+ G0 N' D2 ]" C+ H) P' y
优先股收益率 Yield rate on preferred stock
# L8 w, F6 K @营运资本 Working Capital 4 N) a! L7 y+ l3 \
周转 Turnover
3 }4 r- R* D. E8 B0 i. _存货周转率 Inventory turnover
4 J4 B5 }* y: q) J3 h) s+ X& t应收帐款周转率 Accounts receivable turnover : O" S+ O/ ]; [
流动比率 Current ratio
: t! L+ z8 y3 i0 }速动比率 Quick ratio
1 [* M1 Q0 W$ v9 ~/ c% w酸性试验比率 Acid test ratio$ q" T* m1 p- |
------------------------------------------------------------ 9 {( f8 Y; o. k3 K4 V
s Y3 y7 E$ c: t
（14）合并财务报表
2 P( {( R0 u. [4 d4 t合并财务报表 Consolidated financial statements + y* a# L/ I3 k3 @+ E6 }
吸收合并 Merger ) j$ j6 j7 m' H8 W- ^4 K
创立合并 Consolidation 8 E _5 a/ n% ^. v- u8 p7 @, [# u
控股公司 Parent company ) `; S( E7 }6 ], a
附属公司 Subsidiary company
0 I/ Q5 _& Y( A5 H% `( o少数股权 Minority interest
& l! p. M7 K' |' w" I4 w权益联营合并 Pooling of interest 9 V7 T3 a2 |; }* w
购买合并 Combination by purchase 3 a; N! y; r. J/ d
权益法 Equity method
) e# h* s7 y4 X- }6 q9 q成本法 Cost method
& q$ l# P' R( ]/ R% u; x! P; ?, f. P2 V8 [" p* S
------------------------------------------------------------& S- R4 B+ C7 p$ S
（15）物价变动中的会计计量 4 F3 }+ I9 m' L- W5 Q( k" m& Q9 f* u+ q; p
物价变动之会计 Price-level changes accounting
; J, ^ o0 F$ A0 j! @9 ~# g9 @一般物价水平会计 General price-level accounting
5 \8 I2 u* j1 J* z. \: T0 U1 ~货币购买力会计 Purchasing-power accounting
% F& H/ J7 _3 G/ v1 m: H统一币值会计 Constant dollar accounting # O+ h, B0 Y% w4 F
历史成本 Historical cost
. S& D5 l& L& P, y5 h现行价值会计 Current value accounting
5 s, h; {$ s' q现行成本 Current cost
1 }7 L/ P7 u, ~4 D重置成本 Replacement cost
$ U. k3 ?: \1 C" A" ~物价指数 Price-level index
2 C. K$ N9 Z* W3 h国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) - J6 C% [& v( V. y' C7 Z
消费物价指数 Consumer price index (or CPI) $ f3 }) _4 Q. G9 @
批发物价指数 Wholesale price index
1 j! O0 h# s% ~5 Y6 ?# Z0 B货币性资产 Monetary assets ) M. e8 V6 l, b$ d; H7 d
货币性负债 Monetary liabilities
9 I4 C2 @, p( z' q货币购买力损益 Purchasing-power gains or losses , m8 a5 c! e3 O V3 o% Y
资产持有损益 Holding gains or losses 1 E7 _/ Z3 t# T, v: p1 Q+ t+ a) Y
未实现的资产持有损益 Unrealized holding gains or losses
) O* a' P' l7 o4 H5 h" r) [1 C" C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
