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（1）会计与会计理论 % o8 c- W* q. E, A2 J9 z/ b
会计 accounting
3 X% _# h/ q3 [& |: z决策人 Decision Maker . E* A: E2 l) ?. l# M7 s/ q1 L
投资人 Investor % [5 Y0 p' ^5 ^( _# y3 c* s( E
股东 Shareholder + J8 }. x! V/ C% M
债权人 Creditor 6 P# D& u9 a' O+ A1 ]* H$ N- h9 d
财务会计 Financial Accounting
( S8 M# X. o/ M% I! w) n管理会计 Management Accounting
( f+ D& L' O' X; z# v2 P, c) G! \成本会计 Cost Accounting
! G8 i4 P2 q0 @私业会计 Private Accounting
; M( Q8 @4 ]( G公众会计 Public Accounting
0 b/ l. A, J" ~6 ?; {: i5 A- R4 B. p注册会计师 CPA Certified Public Accountant
5 D7 S0 C6 D+ ~9 \+ P" _* j国际会计准则委员会 IASC
4 Y5 e, `, I$ n美国注册会计师协会 AICPA
3 A% ^! E# @, M& H财务会计准则委员会 FASB . C+ {- S, y( }. T
管理会计协会 IMA* @8 `3 Y4 t! V- H
美国会计学会 AAA + B6 R& r1 j8 R* @* `
税务稽核署 IRS 5 L* K+ P3 G& Y! p6 F+ y
独资企业 Proprietorship * |, _, [/ s* M4 S" B% H5 Z% M$ B. H
合伙人企业 Partnership * r" J9 a; M) f+ G" g* `+ [
公司 Corporation : y0 u7 }' t6 H5 }# H0 N
会计目标 Accounting Objectives
2 `# E& I7 t- ?/ V会计假设 Accounting Assumptions
9 F- c( J( v3 H8 U) h% P会计要素 Accounting Elements ; i5 M. x; |% K
会计原则 Accounting Principles 1 |3 E6 a% S @! V
会计实务过程 Accounting Procedures
5 g+ j/ T1 L8 U* m+ @/ L财务报表 Financial Statements - A3 A( G' a4 W5 R7 a2 {# X
财务分析Financial Analysis ; U) H6 }& [! @' A, Z
会计主体假设 Separate-entity Assumption
7 N7 w0 c0 ]% U% o9 X货币计量假设 Unit-of-measure Assumption " a$ ^5 h5 e3 h# c" ?
持续经营假设 Continuity(Going-concern) Assumption 5 O) L% e8 K I$ W' R k' w
会计分期假设 Time-period Assumption
3 j8 a8 r9 D2 x0 l/ ~/ Y* J资产 Asset . O5 P4 R# Z% N1 L$ Z
负债 Liability
* ^9 f& R6 X2 q4 s q: l业主权益 Owner's Equity & H0 j& E( }! ^
收入 Revenue $ K7 \3 b; N* E4 ]
费用 Expense
2 E" i( R/ {: a, P3 ]+ ]! p5 y0 j收益 Income ( s1 T& ?4 T- `' T
亏损 Loss
2 L' Z# x- f& x# I历史成本原则 Cost Principle + F1 m' u& V2 A5 }% I& c
收入实现原则 Revenue Principle
& z* x$ y) e: ?9 p# h, |: V配比原则 Matching Principle / r; o K8 u6 e8 H
全面披露原则 Full-disclosure (Reporting) Principle
' x8 i9 r% W" j d @3 O客观性原则 Objective Principle 4 a9 d* m, V: U7 l+ X! x- z
一致性原则 Consistent Principle
* N, y8 s2 G2 h5 @# v( _8 F可比性原则 Comparability Principle 3 q0 t5 {6 B8 O: G
重大性原则 Materiality Principle% {5 Y, D3 L( q" [- W3 @
稳健性原则 Conservatism Principle 9 P k' r5 p/ w* D7 B) d
权责发生制 Accrual Basis 1 s1 ?8 B( g3 q. l2 E* h7 Y
现金收付制 Cash Basis
8 v( o# p9 x: d$ V' x5 m1 g& M& q财务报告 Financial Report Y) v5 p2 @4 f& E% i
流动资产 Current assets " B8 H! L4 r5 V# t' U5 m: B
流动负债 Current Liabilities
% ]# Q5 }0 a( S9 `. L% W3 C* G长期负债 Long-term Liabilities
1 ]. B: x: n( g) ^% a' O投入资本 Contributed Capital
3 G! R+ J2 G4 R, a) p留存收益 Retained Earning
% u" w G G. y
9 g* W6 s5 w, H6 l9 n; |: W1 A4 P------------------------------------------------------------# R8 e, B# y6 w" Y; v
（2）会计循环 0 H# g/ {! [2 V( y$ U8 A& q a
会计循环 Accounting Procedure/Cycle , d6 `" y$ h- ?/ F
会计信息系统 Accounting information System
2 I2 H5 O9 A; _5 C7 k! R6 U. B帐户 Ledger * F7 a" h- |7 I1 s5 O6 V* z0 P8 M
会计科目 Account ; c! |' a* M! J5 j& R7 q
会计分录 Journal entry @/ v, U; s. `% r* g2 }9 r
原始凭证 Source Document
" H3 ?1 a7 b2 _6 c日记帐 Journal
0 u) T1 q' S: _6 x( R5 [' g9 W总分类帐 General Ledger - H: {# v/ Y9 U+ L( X
明细分类帐 Subsidiary Ledger
" V+ ?8 v$ e1 C, K- j5 U试算平衡 Trial Balance . z4 ?# n0 Y: I8 y
现金收款日记帐 Cash receipt journal ) ~: c3 I1 K# d( u9 b
现金付款日记帐 Cash disbursements journal , q2 n. a/ v4 z3 U
销售日记帐 Sales Journal I9 ?, X, u4 C: P( R
购货日记帐 Purchase Journal
0 |* g, j. K% D/ T. A普通日记帐 General Journal
$ W8 C) C6 J' l6 t& r工作底稿 Worksheet 5 }0 k% i$ q$ q n
调整分录 Adjusting entries
* E& n% u" _/ J7 r. @7 }结帐 Closing entries
# ?: k6 S1 N5 G; g& }+ U) k' H+ ?3 p" D, q d; ^
----------------------------------------------------------8 l6 t- ~5 u- Z+ n
（3）现金与应收帐款 3 L% _# t R8 h$ g7 @
现金 Cash ! d, o; q% W7 G% d3 n
银行存款 Cash in bank
$ n* a) ^. I, }9 h( s. p. ?% y库存现金 Cash in hand
5 [/ S5 B0 E6 V0 w2 T* k流动资产 Current assets
|( R p) b5 y! n* a O偿债基金 Sinking fund ' c6 U% U% d" }4 e) @$ f- e
定额备用金 Imprest petty cash 9 N5 o" }/ f( O9 w( \9 ]( s! K' t9 q
支票 Check(cheque) ! T. o, j5 p8 H8 m
银行对帐单 Bank statement 9 W, X5 S7 ^1 o" l. M( u
银行存款调节表 Bank reconciliation statement
# X& }/ Z9 g8 o' ?( a在途存款 Outstanding deposit 7 u/ ^5 o: m6 {9 X5 m6 L4 @
在途支票 Outstanding check v2 D! P' L; t0 V! t( [
应付凭单 Vouchers payable 4 M' S1 b- @& o' Y6 [
应收帐款 Account receivable
" S, j3 t- Y# _2 a, p! A2 s! q2 U应收票据 Note receivable
6 o' h$ t. V: T. u3 s起运点交货价 F.O.B shipping point
' D8 w( C& f9 }+ W2 I! e" u目的地交货价 F.O.B destination point
# Z( e) p l" L& o- x6 d2 i+ m商业折扣 Trade discount 9 c$ A. [9 D- y2 ]$ I
现金折扣 Cash discount
- @; a Z: }0 e" i8 O2 {7 i销售退回及折让 Sales return and allowance
/ D1 l2 F( `: p# {1 N3 i坏帐费用 Bad debt expense 4 Y4 r; E1 {" g0 W" j% f6 {5 M, O
备抵法 Allowance method
1 t# q$ w0 I, i& r0 Y. F备抵坏帐 Bad debt allowance
. l. e. H9 y2 I7 m5 ?, u1 `损益表法 Income statement approach
f: E% P1 S0 ~& K1 p. a资产负债表法 Balance sheet approach i N7 c" {6 _
帐龄分析法 Aging analysis method % K3 B$ U5 F" _8 b# i
直接冲销法 Direct write-off method Q# ~0 Y+ @, F
带息票据 Interest bearing note $ W% q- r. G. x+ d( I6 {
不带息票据 Non-interest bearing note
" C& f3 |( b6 P4 T% n出票人 Maker
, U0 B) B$ U4 A5 n( l受款人 Payee ) }( ^* X( I( s1 L# }/ O: m
本金 Principal 1 x6 U f9 t7 t# M. v2 _2 `4 D
利息率 Interest rate # W5 n% Z- Y! A. H; ^$ k1 {
到期日 Maturity date
" v/ A" o2 |3 i7 d* k* o本票 Promissory note 7 |6 P3 J2 {! U" A! e% d
贴现 Discount * ?3 {$ O0 }7 z
背书 Endorse 5 }7 R# |' ~3 w/ j2 r8 |
拒付费 Protest fee
4 C; f; c/ y5 R, }2 t
2 B+ Z, |3 e( C------------------------------------------------------------9 v1 E' X/ i3 c2 R" L
（4）存货
' b& h9 t( u6 ]( y存货 Inventory ; [: v4 u1 s' E% s! o& r
商品存货 Merchandise inventory
. X& U+ b5 D# V9 D& O }. n产成品存货 Finished goods inventory
G, M) i6 Y @8 Y在产品存货 Work in process inventory
+ q8 v4 r8 \+ R+ h9 r; M原材料存货 Raw materials inventory & @- o# m7 m9 e/ ?
起运地离岸价格 F.O.B shipping point
3 L1 U1 v! t5 j7 A目的地抵岸价格 F.O.B destination $ E# d# l z% |, L3 m& w
寄销 Consignment
) J& X3 H5 N3 I' ]0 n寄销人 Consignor : {& N9 |' x, F) m) q% Z
承销人 Consignee
! O( c4 D' o7 q3 C* N) M定期盘存 Periodic inventory
% Q' {9 @9 U4 ?# t `; v永续盘存 Perpetual inventory x+ G- U, b" L& A( j: ?# y
购货 Purchase * T0 G L! Z( B5 x% U0 S" o
购货折让和折扣 Purchase allowance and discounts " }2 ]3 G7 ]- C% \. q4 G! ?, _! v
存货盈余或短缺 Inventory overages and shortages 7 d1 h) ^9 f$ r
分批认定法 Specific identification
% W3 ]% U& b- v- K: l9 v; l加权平均法 Weighted average $ p0 d3 _0 l- z7 S8 }* j- S
先进先出法 First-in, first-out or FIFO 1 d2 j) E) f% |1 d1 H. r G
后进先出法 Lost-in, first-out or LIFO ! `1 P& s- y+ [* r/ S- G
移动平均法 Moving average % [/ ^/ F( T4 G4 R _8 G9 U
成本或市价孰低法 Lower of cost or market or LCM
j* [4 h8 Z. m0 p6 ]) K1 Z! ^0 F市价 Market value
- X& M* C3 h% Q: A重置成本 Replacement cost
) z: ^; p; ^; d; _. {1 \可变现净值 Net realizable value 3 H) c8 q4 f3 S7 @ f9 q; i9 p
上限 Upper limit
% [' S/ l, L9 s8 c0 ?下限 Lower limit
# ]7 Q) H$ h* {) a y毛利法 Gross margin method
) T1 _1 R) e- I3 i" y0 h0 n零售价格法 Retail method
6 `* C+ D/ e" t( E成本率 Cost ratio
+ p8 f* l6 P @5 J) W; W0 \( y J& ~# G+ R2 u
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/ h$ ?' s5 _' \3 R8 L（5）长期投资
. |( _7 k8 l. q( q9 u长期投资 Long-term investment + b8 j g0 Z/ n! K1 z! b
长期股票投资 Investment on stocks
3 d* k9 P# Y3 Z7 k; W# `% N" j长期债券投资 Investment on bonds
- ?2 f. t+ V& N7 G0 C5 V成本法 Cost method
: A9 ?, d0 m7 L& a权益法 Equity method
# _ }7 ?$ E5 l9 K0 T' Q合并法 Consolidation method 0 C, {, H9 [9 L6 x' n, E2 l
股利宣布日 Declaration date
+ v% b; y6 T, d: u6 B" }- }3 T) B股权登记日 Date of record
7 a6 f* }$ B) D除息日 Ex-dividend date - H( V0 D3 G+ q' Q7 I- r
付息日 Payment date
9 I" |1 r5 L/ Y) N( I, W7 x. k债券面值 Face value, Par value
/ e- |3 ^! k G债券折价 Discount on bonds
# i- _: i9 ~! E2 k2 b* {债券溢价 Premium on bonds
) e+ Z1 P7 w1 j8 d8 T( k票面利率 Contract interest rate, stated rate 8 U1 y7 b+ l. x+ D8 W- X
市场利率 Market interest ratio, Effective rate ) G+ d8 `6 H$ c F! K( @& V$ V
普通股 Common Stock * H9 \4 i4 Q/ K
优先股 Preferred Stock 6 M8 m/ ~3 h" U' K, T3 y
现金股利 Cash dividends
; W0 O; C7 g L' z股票股利 Stock dividends 7 h. E9 Q: R! m( {8 h0 q- I
清算股利 Liquidating dividends
# B' {2 n j; v- O到期日 Maturity date 0 |; U+ }& R" s+ [
到期值 Maturity value
( B& U3 w! r! _* q6 L- |直线摊销法 Straight-Line method of amortization 3 J" z5 K5 f& w; k% Z5 I
实际利息摊销法 Effective-interest method of amortization( ?$ _* }5 R& K+ d' o+ t% n
) F4 o g0 e" a5 o% @# i# `---------------------------------------------------------* h2 R) r9 l9 N0 \7 V
（6）固定资产
$ N T4 S' N; `: b+ {; F固定资产 Plant assets or Fixed assets
" ]+ u, ]6 C2 |7 y原值 Original value
E0 k/ t; B x预计使用年限 Expected useful life
; ]: s, I8 V3 `0 ]预计残值 Estimated residual value
# v$ Q: m7 V& O6 M, E+ o4 R折旧费用 Depreciation expense # b1 m# [" Y/ X, M
累计折旧 Accumulated depreciation
: X! r) ]4 Y9 c( ?: _+ a帐面价值 Carrying value * n2 O. X4 N, }5 p
应提折旧成本 Depreciation cost , ?% s. @ m4 v/ _0 Q; Y5 P" A, x
净值 Net value 1 ]3 |% ~: x1 p/ C5 J/ y3 h/ w9 `
在建工程 Construction-in-process
& }( ~- ?$ S2 k6 ^! C1 K, I1 R# I磨损 Wear and tear : R; t; L( J4 M" \. `* L
过时 Obsolescence - L: T; l2 r7 K
直线法 Straight-line method (SL) ( k$ Q$ f6 {( b% [
工作量法 Units-of-production method (UOP) % i! \ I- D5 P. {6 o8 i/ O, e
加速折旧法 Accelerated depreciation method . K' O7 Q/ b6 X( Z, O' \
双倍余额递减法 Double-declining balance method (DDB)
; N; q, E/ X6 N年数总和法 Sum-of-the-years-digits method (SYD) 2 i9 |- S5 r L/ Y1 k4 t$ A
以旧换新 Trade in 8 L0 d1 {4 e, F4 v7 |* d
经营租赁 Operating lease
# J- h2 ~9 m) E7 c" ]: M2 m: o/ P融资租赁 Capital lease T$ S* `) `1 I0 F
廉价购买权 Bargain purchase option (BPO)
0 c A& P8 [- [4 u资产负债表外筹资 Off-balance-sheet financing
) M" ], H Y2 N6 e: W& Z% s/ f最低租赁付款额 Minimum lease payments! r# _8 n) f7 X' r, f
--------------------------------------------------------- J. q4 n+ M+ B& }4 D! q
（7）无形资产 4 i4 @6 Q% b5 h X
无形资产 Intangible assets
. G( e3 C# C: p0 d6 @' ?# ], G- A6 I专利权 Patents 3 Q' g; H Z; ^1 V
商标权 Trademarks, Trade names
2 j2 J6 ]% G r; y1 X! i著作权 Copyrights / c, I( ^4 H, W
特许权或专营权 Franchises
, P' y8 m3 q8 Z6 K' i- @) [; _& _% G) ~商誉 Goodwill
# I' h5 a+ U* e; r: Q( u. y开办费 Organization cost
+ P+ R3 T+ m% I8 p0 }& ^$ H租赁权 Leasehold ( r1 z& V/ v# m) \: b2 b" p
摊销 Amortization
3 o" @0 k& b+ l--------------------------------------------------------
3 ?# h5 `) C- J) ?9 f9 _6 L9 [（8）流动负债 " o3 v ~6 u$ f9 A% _
负债 Liability
$ a+ L2 k+ H( w2 G( q流动负债 Current liability : D/ J, v( }( Q& S
应付帐款 Account payable
) z, t# C, z4 L. q/ j# n应付票据 Notes payable / a- P [& W' u8 D: J p4 W
贴现票据 Discount notes ' _! X* Q! c( ^& p: G, n
长期负债一年内到期部分 Current maturities of long-term liabilities
% w& f u4 ^' \应付股利 Dividends payable
$ @ j0 m4 \2 G4 y2 }* r5 d$ s+ I, N预收收益 Prepayments by customers
' w! L2 n( d! U B4 x) Y# \0 y) ?存入保证金 Refundable deposits 8 J1 f; W2 L) m5 S9 a* L
应付费用 Accrual expense : U9 H; J( r1 Y \
增值税 value added tax d- S9 F2 {' D+ R1 ?# b \/ e
营业税 Business tax
9 U( r6 Q, Z1 P0 ^* N' a) |$ z应付所得税 Income tax payable
$ M7 w: | K2 H. D" h' ]应付奖金 Bonuses payable 3 F) U9 I8 v$ m$ l) o
产品质量担保负债 Estimated liabilities under product warranties 0 g0 t8 l& [; N0 n
赠品和兑换券 Premiums, coupons and trading stamps " U( I. V; T0 u2 X; b
或有事项 Contingency # @/ |/ b ^# }* l% ]$ u! O; j6 j
或有负债 Contingent
( y' O. f, O* {6 K或有损失 Loss contingencies
& t* w& f( B- s% f6 K3 t. {或有利得 Gain contingencies
8 v9 K7 }) m4 S5 H& h( C: t) M5 l0 b; x永久性差异 Permanent difference
" w0 N" _6 l0 J/ W8 X* P时间性差异 Timing difference
" P- [2 k" L+ C/ i应付税款法 Taxes payable method X2 A6 O9 _$ h* s
纳税影响会计法 Tax effect accounting method
9 r' c: K( z! [1 I递延所得税负债法 Deferred income tax liability method * x6 J8 \1 s/ |- G* W b; L* ]5 i
- k; ?3 n$ u# }( c( a------------------------------------------------------------
! [4 v+ A4 t7 n" v（9）长期负债 & B' V2 w8 T( Z7 w. M
长期负债 Long-term Liabilities / X3 g8 ^* b: x
应付公司债券 Bonds payable
' p8 W3 n7 L. ^& n% \" F( `有担保品的公司债券 Secured Bonds
; P' G/ v2 \8 o( @' |) K2 f9 R抵押公司债券 Mortgage Bonds
" f4 l* n4 Z2 c% _保证公司债券 Guaranteed Bonds ! w2 J1 M4 B G u @
信用公司债券 Debenture Bonds
' M M% K) `) t# f: w7 S一次还本公司债券 Term Bonds |* Z! H+ g9 ~+ j2 z1 b
分期还本公司债券 Serial Bonds
! O8 a+ }+ g! U, a" V, H可转换公司债券 Convertible Bonds - K" w; D8 g7 g# M4 N8 }
可赎回公司债券 Callable Bonds 7 Y1 [+ V. r5 n) o! g4 S+ \
可要求公司债券 Redeemable Bonds 7 E8 B0 S# U1 P7 x, {/ x5 D
记名公司债券 Registered Bonds , C9 K( V0 n T [ K N) n
无记名公司债券 Coupon Bonds 2 A1 z! F$ D( [3 E2 ]: Y
普通公司债券 Ordinary Bonds * V* i3 R/ i$ t, J h
收益公司债券 Income Bonds
' \3 B' O; m1 V; @名义利率，票面利率 Nominal rate
! L& ^% W. {2 w6 A1 d( q实际利率 Actual rate 7 W9 G6 D5 ~- c( L9 n' d. L
有效利率 Effective rate 4 z. B) N6 I% U7 ~
溢价 Premium
0 s: R# @" C6 h( M. f6 p3 _3 Q( V折价 Discount
( E$ r: {1 Z, w% Q8 f面值 Par value ! j3 {6 B6 m) \, g% Q
直线法 Straight-line method 9 n5 y% {! u! h3 x, ~# T
实际利率法 Effective interest method 5 a* {9 @; Z6 C) A" d/ B
到期直接偿付 Repayment at maturity
% }7 F& y- e! D6 E9 N: D4 x$ A4 I) F提前偿付 Repayment at advance
7 p, \9 h C! r3 e; N; k' d0 f偿债基金 Sinking fund
/ F6 i) f+ Y7 X' V% n5 ?% X6 C2 O长期应付票据 Long-term notes payable ' G4 K* [: c& ]
抵押借款 Mortgage loan
7 b* ~, l" s# o7 A--------------------------------------------------
/ ~ E1 i g5 k! W5 u（10）业主权益
. Y; g4 _: h* t& N) }+ b权益 Equity ) c ~; {7 D N2 X/ C7 K+ o! o4 p
业主权益 Owner's equity 6 A6 r( I7 p* n4 R4 r* \
股东权益 Stockholder's equity
0 h# s/ E% [9 \& p& z; o投入资本 Contributed capital
; N% U" Y) ~5 f缴入资本 Paid-in capital 4 y: X0 }% F2 S7 p% E! m
股本 Capital stock 6 l0 d: W4 S0 p
资本公积 Capital surplus ! K# X! g% D% d+ @, Z& W
留存收益 Retained earnings 7 b# `9 ~) X! L* z" C
核定股本 Authorized capital stock ( D9 r5 x! h6 V! Z4 M
实收资本 Issued capital stock
( I$ O5 M7 O, e+ v7 l发行在外股本 Outstanding capital stock
# _/ g! w1 j$ _# k库藏股 Treasury stock
# g$ z2 Y8 R5 C& _2 B普通股 Common stock
9 S; `" S& A$ m" }' ?! b6 k- |优先股 Preferred stock 9 L3 Z$ E0 h4 H W3 u! m+ S4 ~
累积优先股 Cumulative preferred stock 7 r; X$ q# d/ M% V% v3 `" T
非累积优先股 Noncumulative preferred stock / D6 B: k, U5 Y2 {
完全参加优先股 Fully participating preferred stock ( I; v: |/ {: v; m; O- ~; B
部分参加优先股 Partially participating preferred stock : r6 z3 B- Z( ^* ] n3 t
非部分参加优先股 Nonpartially participating preferred stock 9 p- x. S E8 A7 G0 P% n
现金发行 Issuance for cash
6 E0 Y3 }8 B# [非现金发行 Issuance for noncash consideration ]7 n4 o9 Q2 v
股票的合并发行 Lump-sum sales of stock , V2 V, L Z9 ?: m0 a
发行成本 Issuance cost & t+ k7 Y7 t! J+ J# Q
成本法 Cost method
( k9 r0 G8 k: D面值法 Par value method
6 r& ~* g! J3 L; s8 K) U捐赠资本 Donated capital
5 n; v+ }/ Q$ @$ D6 H4 [盈余分配 Distribution of earnings 5 H. g0 Z" Q8 E$ O$ m" ]
股利 Dividend
0 S% ^$ G/ u- A股利政策 Dividend policy
% `9 z4 a+ h) b9 ~宣布日 Date of declaration
/ Y$ ^% O$ C1 r7 G: E! G; I, Y股权登记日 Date of record 9 z' N. H9 P4 s( j
除息日 Ex-dividend date & J- I" G; M+ a2 i
股利支付日 Date of payment
( y7 o6 C1 {% E) I- z# e现金股利 Cash dividend
. ^; z4 B% L, M5 g2 W0 l: X) K股票股利 Stock dividend - x; m6 Z3 K/ }7 R
拨款 appropriation
( I4 ]" L8 y9 @/ `! k------------------------------------------------------------
& H- [; `6 a' D7 U0 e# r G* W（11）财务报表 9 N9 v e, \% L7 ]' x
财务报表 Financial Statement
4 o# i4 U! `) f4 t8 u0 O4 B资产负债表 Balance Sheet
+ W( K) g# X! @5 h收益表 Income Statement
, H$ w0 s; N& ?( y帐户式 Account form
* B0 r: X f& X/ j/ G报告式 Report form 0 W. A; S4 a& t8 `0 {1 k4 {% p
编制（报表） Prepare
7 |& Q$ i- h- z工作底稿 Worksheet
- H. ]# A$ Q4 e$ g( s: O多步式 Multi-step
8 h' X- ~" _3 I8 y/ R. t0 ~单步式 Single-step
1 N! v+ h* w( D-----------------------------------------------------------5 I% ]% S: u& i' U" a' w) E
（12）财务状况变动表
: g9 _: u% z! a财务状况变动表中的现金基础 SCFP.Cash Basis
( F: s; F# A& F) n# `0 _! J（现金流量表） & r6 |/ A4 C' w# j
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
7 Y4 t% U# u% n3 i& u& A1 E（资金来源与运用表） ! i# X6 S6 |: W, U2 e+ M
营运资金 Working Capital
3 Z2 ~. n) d; B/ V7 c+ c全部资源概念 All-resources concept
; H+ i$ h A- E6 x) {直接交换业务 Direct exchanges : @# ]4 v7 s. d% M3 t
正常营业活动 Normal operating activities
f" k7 A, T' X* R! K' j财务活动 Financing activities
6 M& {" O6 k! E3 v- y& `投资活动 Investing activities
! [& W; \5 K( \9 O9 j3 k$ H/ o+ {-----------------------------------------------------------
- \' Y% U* I3 O（13）财务报表分析
# u8 v7 x1 I5 z- n0 g财务报表分析 Analysis of financial statements
% Z ?, e: z1 D9 a6 k i比较财务报表 Comparative financial statements
/ | R7 }: F6 L趋势百分比 Trend percentage $ Z {( B7 y) I; a5 N* h
比率 Ratios 6 U- ~* k4 O' S2 V
普通股每股收益 Earnings per share of common stock ; ^" j1 Y% ^, m8 d. U8 e
股利收益率 Dividend yield ratio 8 \) T- U. C# C0 C0 K. L# `
价益比 Price-earnings ratio 8 \3 H) Q# H0 Y
普通股每股帐面价值 Book value per share of common stock
- V3 [# b4 r; Q) c& A( t6 r6 R资本报酬率 Return on investment
9 n: }, `! v' ?' E6 ^! x& j. I$ I. s总资产报酬率 Return on total asset + D5 @- r3 w5 f7 {7 g
债券收益率 Yield rate on bonds
, q ~$ \4 S' u- s6 c# Q已获利息倍数 Number of times interest earned $ ?" u3 D3 ~' |5 W& r( _& I
债券比率 Debt ratio 3 N: C( D8 _0 A: _% ~( X
优先股收益率 Yield rate on preferred stock . y' T0 w- W! |( c* m
营运资本 Working Capital
. P* i! s9 I5 h# q3 k; U) Z周转 Turnover 6 W' m+ h( ^4 b' X6 c0 ~
存货周转率 Inventory turnover 2 P/ m1 w# z ]8 P5 y, o. g- q
应收帐款周转率 Accounts receivable turnover
( V7 U0 q4 N- d3 ?3 X流动比率 Current ratio u# T1 [+ W4 a# J9 d) m4 E. o2 G
速动比率 Quick ratio
2 D7 U; ~: G! l. |( U% e8 P酸性试验比率 Acid test ratio5 }' v" ?& s. ?' u5 P0 O. S
------------------------------------------------------------
0 I' @6 V. J; ?1 ~/ o: Z( _
$ Y. v4 K7 B4 S! v6 }1 R+ U（14）合并财务报表 ( y0 m* u( g/ C- H* L! J' M
合并财务报表 Consolidated financial statements
' S+ t$ U* x8 e: B吸收合并 Merger
. v7 _5 d. @% [4 n# C9 s- X! b. C创立合并 Consolidation
) Z% v3 X$ G% E控股公司 Parent company 7 X. M, M$ c9 f6 I( _9 H0 ]1 g
附属公司 Subsidiary company
3 |6 m3 h" {: T3 }3 D0 K& X2 Y少数股权 Minority interest 0 k4 p8 `/ M( G2 U
权益联营合并 Pooling of interest ; ]' p$ {' o0 B+ h- {
购买合并 Combination by purchase
+ o0 [, i8 C. f' f8 W$ [8 z权益法 Equity method
/ R7 b: n/ Y: _- W7 q* L% ]6 m成本法 Cost method 2 U7 E" T, L1 `! S9 [6 x
, l9 U3 }, g/ R0 P. r
------------------------------------------------------------/ j& V. e* X( m9 B# q- G/ t* S
（15）物价变动中的会计计量 3 _' j4 {. L6 P3 J6 v+ L
物价变动之会计 Price-level changes accounting 1 W, L1 m" w3 L& _& v6 g' D
一般物价水平会计 General price-level accounting
5 p7 p" H/ Q' R- Y7 m$ a货币购买力会计 Purchasing-power accounting
' C2 f5 }8 x9 d4 C4 B) o7 p a' j) U5 @统一币值会计 Constant dollar accounting
% l/ s0 M( {( c% C9 C! t& s) T历史成本 Historical cost ' a" E0 l) V I% j( V; a
现行价值会计 Current value accounting 6 a5 B3 v2 N7 f+ y: A K
现行成本 Current cost " X5 G( |/ V& d! i7 q% g
重置成本 Replacement cost
+ U0 b0 m" b9 k N物价指数 Price-level index 9 k' D, E3 Z/ p4 {; `
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
1 e2 ~8 ^7 _! F: m% N* ?* D1 d: o+ r1 |消费物价指数 Consumer price index (or CPI)
6 d$ {4 e. z6 R- K; v9 Z. ?# }" s8 e批发物价指数 Wholesale price index ) Q" f' I* M/ f
货币性资产 Monetary assets 0 M3 h9 s2 h; F% z
货币性负债 Monetary liabilities
; ^% Q) q# {. ~* O! J1 X; d$ S6 G货币购买力损益 Purchasing-power gains or losses % v6 b( o! n: k( \
资产持有损益 Holding gains or losses . C! E9 E8 q# m% r' v
未实现的资产持有损益 Unrealized holding gains or losses
; i' v6 r' I6 o& n' O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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发表于 2005-11-13 11:42
