 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 : ?# b ]; z( v2 k G+ K0 q" w
会计 accounting - S B+ x5 e( o' x/ P
决策人 Decision Maker
8 p. s6 i& b+ a& s投资人 Investor * J( W$ y, Z N
股东 Shareholder 8 u. m1 }9 }9 ~5 N! J
债权人 Creditor
: f" w4 z. ` k, m' t1 ~. l财务会计 Financial Accounting " ^6 {# S+ W: d- d9 l7 Z4 ~
管理会计 Management Accounting $ e6 T% \8 i8 F* r0 E* C: S
成本会计 Cost Accounting
1 A( x' x$ i$ h' n7 t私业会计 Private Accounting
3 B$ v7 g, {. u# F L! \0 T公众会计 Public Accounting
) T" N$ E+ C. h& X5 T/ x注册会计师 CPA Certified Public Accountant 9 R1 t* y- S7 ]/ u! S0 S
国际会计准则委员会 IASC v* u5 E# ]# S& D2 L% Y j" J; H, G
美国注册会计师协会 AICPA " u" {+ U# z3 e8 a G9 _
财务会计准则委员会 FASB 3 T: \) b1 a* ?$ A' s s% R- `
管理会计协会 IMA6 u: o$ a$ P! N5 t7 N
美国会计学会 AAA
: T- X1 t) y ^- J6 K8 ^* x1 c6 M税务稽核署 IRS
/ k& k$ G5 [+ U5 m$ `$ ^独资企业 Proprietorship
5 D+ p) K! z6 X! V4 h H3 |合伙人企业 Partnership
, g+ @ r# y6 }5 a+ [/ i7 d" f公司 Corporation
; K4 C/ f! E& e) p' K' A会计目标 Accounting Objectives
$ y( f5 x6 O1 B% d会计假设 Accounting Assumptions ; X5 c/ p0 n# p( F/ O) N
会计要素 Accounting Elements
6 \. E# x. N" \4 \' ^/ y会计原则 Accounting Principles / P, Z' y1 I7 Q8 g! ?1 D
会计实务过程 Accounting Procedures * v& A8 x. W8 B( f1 A" M' T
财务报表 Financial Statements
# \) v" K- z( o) `财务分析Financial Analysis ; q) p; y2 q4 ]
会计主体假设 Separate-entity Assumption
; H3 _# y Y' a5 K5 G+ V$ R货币计量假设 Unit-of-measure Assumption
k4 m" i; |- Z持续经营假设 Continuity(Going-concern) Assumption
: E& M6 A1 c( E/ ~会计分期假设 Time-period Assumption
6 J( s7 z) E5 j: s7 s( \" H+ U资产 Asset 5 ^6 e& D! i% h1 q0 f9 P
负债 Liability
5 B4 V2 o+ l' m( c8 t) @# }% R3 r业主权益 Owner's Equity ' C$ C; S6 Z- i* R5 S, k. S
收入 Revenue ; [2 p( _3 z# Q& ]9 U
费用 Expense
! |# w, D3 |: x! @8 k& J+ q收益 Income
, W6 Q- g5 k+ F亏损 Loss
3 P& v2 H0 x: h, W; j+ x6 A历史成本原则 Cost Principle 9 s+ I( @9 x! B: d8 K
收入实现原则 Revenue Principle & M) Q" S( r! U# d2 L3 ^3 w1 B) u
配比原则 Matching Principle
, @6 w/ T1 K% P; Z2 x全面披露原则 Full-disclosure (Reporting) Principle " x& v. A+ U, c, k6 U
客观性原则 Objective Principle
- f$ ^' R0 r( T4 B' b5 X一致性原则 Consistent Principle ) R0 e/ j4 H! ~
可比性原则 Comparability Principle % H- @3 p; g" X2 ^0 ~
重大性原则 Materiality Principle
% T: a! t8 H1 O# m) ]稳健性原则 Conservatism Principle
% K P, b' s- x权责发生制 Accrual Basis 5 W! N; T+ U8 P6 C# Z
现金收付制 Cash Basis
4 [5 h) K, X7 _1 S财务报告 Financial Report 2 B& X4 v+ U. h8 ?, |8 s
流动资产 Current assets 0 z+ C, w3 p. ?5 |$ E1 w" o$ z
流动负债 Current Liabilities
- d/ [0 z# k& V4 v3 s& Z6 D长期负债 Long-term Liabilities 0 R. X) m$ T' v; Y* i$ Z$ N
投入资本 Contributed Capital 5 N% b/ x( G8 u; ^/ Z
留存收益 Retained Earning2 o+ l# w8 H4 z6 d( A# ^9 U0 A+ }
1 y) B% L2 a ~- J
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5 i' @! }8 Q ~0 F& `（2）会计循环 ; L0 _8 ^* J1 T7 [9 [! v. Y
会计循环 Accounting Procedure/Cycle . g7 K6 I j( E* v. x' h
会计信息系统 Accounting information System W, g# V. O4 A b- m1 G$ p! V4 p- C
帐户 Ledger * s% s7 \# h& _1 p5 X5 w
会计科目 Account
' n1 J2 Y; }3 u% e7 [* M会计分录 Journal entry
1 z% ^1 t! ?# O; D+ T2 M原始凭证 Source Document
! w4 [$ v4 _7 G0 l1 v5 q日记帐 Journal
+ v2 c- s; ?0 J( ^! t6 m总分类帐 General Ledger
- q6 c. V; P3 N6 | ? s明细分类帐 Subsidiary Ledger
5 I2 ~. D) V r2 h* u- x试算平衡 Trial Balance , X* q* O2 D. J" n7 U
现金收款日记帐 Cash receipt journal
9 L+ _ H& k6 _: P现金付款日记帐 Cash disbursements journal ! C# I- h2 {6 h' U+ F8 o& R" ?2 j5 z
销售日记帐 Sales Journal 0 X% s Q0 P7 x: Y" V+ T' o
购货日记帐 Purchase Journal
|+ Q5 J* n* C0 l( `- w5 ?普通日记帐 General Journal * D* p9 k% @' t: ~
工作底稿 Worksheet
7 r9 w7 \( T- w3 g( D调整分录 Adjusting entries
" Q. v) D$ `. H' E1 \0 p$ M结帐 Closing entries
# k; [8 K& \/ v2 J* f* o
( r/ @8 A+ c4 J8 m) a" I7 f+ F8 Z2 C----------------------------------------------------------
( Z/ }! d* L4 _+ o X0 X（3）现金与应收帐款
, k9 i( y$ D6 P$ ^" A现金 Cash ( r7 r8 }, f& C( ?3 s
银行存款 Cash in bank - v" z! E; O) c6 a3 O
库存现金 Cash in hand 0 |+ T }. D8 L) w7 O# `5 ~- V
流动资产 Current assets
" z3 l1 Y! }; \9 ?' b4 p7 w偿债基金 Sinking fund 8 a% n% Q+ ], \! ]" S: k) p
定额备用金 Imprest petty cash ) |" e9 n+ A$ X
支票 Check(cheque) 0 W* U- b Y+ y0 H' E- f+ W8 R; p
银行对帐单 Bank statement
( o) d5 V9 R" L$ u' M银行存款调节表 Bank reconciliation statement
" g2 U1 R& x* M7 p- ]* Y在途存款 Outstanding deposit
8 y/ E8 e: Z3 A$ b( n* \1 }在途支票 Outstanding check , ^- [: c! h2 v) |9 w& k
应付凭单 Vouchers payable * ^( c/ l# M. Z1 a/ U& o" P4 h( ^$ t
应收帐款 Account receivable & z. D3 V4 P& q% D0 \- A T' n7 @
应收票据 Note receivable
4 f5 Y' P; A3 v0 e' P/ K* S0 F起运点交货价 F.O.B shipping point X! d0 t1 r5 A# j9 K! } @
目的地交货价 F.O.B destination point
* W8 y4 T3 a H+ b0 `2 Z商业折扣 Trade discount ( t s7 e3 q% S/ A+ }
现金折扣 Cash discount 8 m$ @4 h; x$ I0 V0 ]! O
销售退回及折让 Sales return and allowance 3 {4 F/ j: ?: A
坏帐费用 Bad debt expense * o! P5 T( O$ `+ a3 u' r [
备抵法 Allowance method
+ D& H+ W& i2 r# j备抵坏帐 Bad debt allowance $ P$ m) l& h& B; A% C
损益表法 Income statement approach $ }9 ^' C! E8 R; Q/ p
资产负债表法 Balance sheet approach
! z/ o* ^) T: ^, d* ]- ]: }$ U帐龄分析法 Aging analysis method
4 M- K3 x3 R2 f' ^9 I ]' `直接冲销法 Direct write-off method $ z* r5 ^4 @& b: i
带息票据 Interest bearing note 1 P+ r* a; y1 O, r7 s- F
不带息票据 Non-interest bearing note * w* | H* B$ I* r
出票人 Maker @$ h* _" i# p$ o8 D
受款人 Payee - Z* Y: t0 O; x8 n% c, k
本金 Principal
0 s' P: P: R+ `利息率 Interest rate
( x" k3 N% y3 v1 Q; t" e" ]& K到期日 Maturity date ) m4 O! e, r( `& U" I+ n( ^( [! B
本票 Promissory note + F8 O! g1 O4 V
贴现 Discount
$ @! O' H+ [& U9 J" B7 I8 Y背书 Endorse 7 ? \) l V- k1 V8 h/ w
拒付费 Protest fee ( t X, o' Q. t6 \7 f
2 [2 Y+ \: J, n------------------------------------------------------------9 V) m1 c6 j7 [9 d5 k
（4）存货
1 Z- ?6 h) ^: t* D" x6 r存货 Inventory . x$ O* s) H y/ `
商品存货 Merchandise inventory * o& {; p4 D+ u' U
产成品存货 Finished goods inventory * a( L1 K- G# q1 h7 U; A: I
在产品存货 Work in process inventory
$ G# S3 i" _6 Z7 H: Y. U7 z( v# E原材料存货 Raw materials inventory 4 T* R2 ?/ N1 _' I, M! h
起运地离岸价格 F.O.B shipping point
$ g! Q# Z$ ?- K9 j目的地抵岸价格 F.O.B destination
) Q L" t- n% `! c; T j0 r寄销 Consignment : j# X5 B! }, }0 y4 m9 N6 ^
寄销人 Consignor
5 p% ^& l7 E) l) N7 {) f r- ^+ C% N& o承销人 Consignee
* m2 a4 D- [: u: e6 y( F% _定期盘存 Periodic inventory
K0 v4 h q% u7 R) {永续盘存 Perpetual inventory8 [8 W+ x+ p5 x
购货 Purchase , m# o, Z7 V. a$ O; ^: b
购货折让和折扣 Purchase allowance and discounts
8 i: s% \" o: C: F. K& ?' i% L& Z I存货盈余或短缺 Inventory overages and shortages
5 X# p9 @% B7 Z$ r1 L分批认定法 Specific identification 4 t3 C v+ c4 H# a$ \
加权平均法 Weighted average 5 _$ {9 Q0 l" O6 @+ @
先进先出法 First-in, first-out or FIFO
/ O! {% _1 o9 c: J- r* E; t后进先出法 Lost-in, first-out or LIFO 1 }1 Q. a" ?# y8 m& A- `
移动平均法 Moving average # ~3 l E9 m# M) }7 O
成本或市价孰低法 Lower of cost or market or LCM
: F8 c7 B& Z( \" {( n% K市价 Market value : ~$ j8 O6 V1 r9 @6 C a8 o' U4 V
重置成本 Replacement cost
+ }! V* t" w3 g, \+ E `可变现净值 Net realizable value " v! s: F! o2 ~
上限 Upper limit 4 U$ _) C: o8 K+ |* o
下限 Lower limit
' U* o$ p: J, C% X- \毛利法 Gross margin method ! E+ `" z2 a2 b5 |
零售价格法 Retail method
* Z' t! E2 r: m1 n, v K- L- U成本率 Cost ratio
6 b# a7 V* {) f! w! a% N# o: I0 l% D9 |+ O1 M1 g1 C* f" J! Y
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（5）长期投资
" b3 f- e4 J& q/ O) l7 R1 `& T长期投资 Long-term investment
6 c, w; e8 M6 i+ d长期股票投资 Investment on stocks
. }7 l# P! w8 [1 H& m- k# n长期债券投资 Investment on bonds 1 D; b8 R/ U% d% w8 C
成本法 Cost method & |8 z! v$ n5 m7 V. ~3 Y$ u
权益法 Equity method
) A% u0 L7 J3 T6 U, ]( a合并法 Consolidation method - J" {" {0 Z8 v( K7 n( H+ L: h) B
股利宣布日 Declaration date
5 p7 q0 I8 ]& H; c股权登记日 Date of record
( L2 E i0 ?5 N+ G4 h4 J除息日 Ex-dividend date
5 C0 u/ d4 P6 p8 N3 `付息日 Payment date
" b3 G/ A; ]! G% B t债券面值 Face value, Par value
% B: [ w/ B- o: L债券折价 Discount on bonds 6 Y) @8 y+ _& y) w$ G- t; z
债券溢价 Premium on bonds
7 R( t8 {8 f1 r+ s9 i! m$ z2 G8 C5 p票面利率 Contract interest rate, stated rate + g8 @. W5 b, P4 F- [0 r9 |3 {9 [
市场利率 Market interest ratio, Effective rate " q+ X( W Y* r
普通股 Common Stock + R+ _1 M. F) n8 h2 t# P
优先股 Preferred Stock ' C ^! a5 f! N; Y# n2 X, j+ V
现金股利 Cash dividends : c7 T+ F/ u5 Y r$ F1 J0 C
股票股利 Stock dividends
0 X, d1 x D d; Y: g+ r# M; ]清算股利 Liquidating dividends , T, ]4 @4 D- l; K
到期日 Maturity date ; t X" w" `$ [- c+ o: o }
到期值 Maturity value . Z1 n# X! }2 T( k9 Y
直线摊销法 Straight-Line method of amortization ) `* a8 M) d9 ~, H+ s m8 J
实际利息摊销法 Effective-interest method of amortization. s1 g* W w$ z
6 ^/ P1 E% Y) V3 K j
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（6）固定资产 & _0 x7 s; j6 T2 E
固定资产 Plant assets or Fixed assets
/ b& A$ E8 g2 r2 `1 r- Y原值 Original value
' N/ U. r7 Z' s' O& b! R+ J' ]( ?预计使用年限 Expected useful life
: I4 `8 Y9 V( C9 P: l3 U# L预计残值 Estimated residual value 7 w/ j1 G/ D! p5 O+ p# O7 m
折旧费用 Depreciation expense
2 a1 j: j: l' X$ m h. f$ d累计折旧 Accumulated depreciation 8 A5 L5 T8 l; l7 p2 L
帐面价值 Carrying value . X4 K. ^- J% P( X# G
应提折旧成本 Depreciation cost
6 g6 B0 y% v5 q- r: S净值 Net value 4 S8 H; s5 G b1 o0 d% Y# L4 O
在建工程 Construction-in-process , z. ~6 S3 R6 J( \$ N; n
磨损 Wear and tear " m0 H- q; L" {+ c+ j( I( x
过时 Obsolescence ! `' a2 J8 L. p- N
直线法 Straight-line method (SL) 5 @* k5 `* F7 o4 T9 v
工作量法 Units-of-production method (UOP) 0 c8 N* g1 C, s% W
加速折旧法 Accelerated depreciation method T% E7 [ [9 A8 ~5 y! s
双倍余额递减法 Double-declining balance method (DDB)
' d. v$ s* Y- K1 P2 x/ Y年数总和法 Sum-of-the-years-digits method (SYD) : q2 \6 t$ m/ ^$ {8 ?8 w$ K- `; T
以旧换新 Trade in
% w0 s# l) w6 |" e* Z- x, F& U3 h经营租赁 Operating lease 6 N9 c2 ^1 s" q" {5 u! Z& r1 u
融资租赁 Capital lease 3 `* i: z! y q% I
廉价购买权 Bargain purchase option (BPO) . s! S+ }( e. e% y
资产负债表外筹资 Off-balance-sheet financing
+ X. s% s1 A8 n% o, ~# I/ e) r; Y最低租赁付款额 Minimum lease payments2 f) e$ a1 u) o, f, V6 W
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（7）无形资产
5 \7 g8 ^3 o+ k8 e1 |! Z; e- I+ I无形资产 Intangible assets 9 U$ s- W. \; w3 K
专利权 Patents + k7 W! |% n6 X' _9 q
商标权 Trademarks, Trade names
% X! U2 l9 e+ Q: y: y著作权 Copyrights ( g1 }& Y6 ^4 k- C( r1 r/ {6 |3 f, e
特许权或专营权 Franchises ! j' q5 }" F x) {, {& t
商誉 Goodwill ( u( r7 Q* I1 h5 j8 h
开办费 Organization cost
2 m& e C; [4 Q& v8 ^3 g; x* F6 l租赁权 Leasehold ( o2 ?6 T Y& ~. J
摊销 Amortization $ e& `9 B+ r+ D! L3 E& S, m& m" y* A
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0 F: V, ~" M( O" W（8）流动负债 ) Z6 j0 B$ {( O3 Y5 r
负债 Liability
~1 z1 s" O$ E5 W流动负债 Current liability 4 u! r3 Q$ a; Y
应付帐款 Account payable ) J6 `. o) |$ N4 j8 ]- G9 l
应付票据 Notes payable
) _6 K* Q& o# m _: o" Q贴现票据 Discount notes
$ I5 S- j% B1 |) E# c长期负债一年内到期部分 Current maturities of long-term liabilities& u; H" w8 h* ?
应付股利 Dividends payable + [3 a5 q; S) E3 o9 B3 d$ D
预收收益 Prepayments by customers % G+ n, [3 H( q1 {8 r+ C# V- y; {
存入保证金 Refundable deposits , Z4 |3 u! V1 Q
应付费用 Accrual expense 0 |: K7 U; o2 M/ `* f
增值税 value added tax
& Y: |+ Y& r; [! B- c营业税 Business tax
. B' p6 A# c; |) L应付所得税 Income tax payable : d1 t* C8 j* m# ~3 C: L8 ], Q
应付奖金 Bonuses payable
4 f: R2 ~8 h& O( O8 O3 R+ |产品质量担保负债 Estimated liabilities under product warranties v8 G1 Z5 [( V& A
赠品和兑换券 Premiums, coupons and trading stamps ' [2 W! Q2 F% u# C$ t$ o
或有事项 Contingency & |( a$ L$ n7 q
或有负债 Contingent % ^* c' ?- g: j. f- \3 h! k
或有损失 Loss contingencies 4 y2 J3 A2 y8 X
或有利得 Gain contingencies
3 i7 h# S) |: t7 `, e, p永久性差异 Permanent difference ' {+ o: ^/ M8 k8 c9 {; f0 ~ v
时间性差异 Timing difference
# d9 V" o9 }0 `; @, b0 i* f8 f应付税款法 Taxes payable method # n9 U3 f4 V7 K4 J* T4 P6 n
纳税影响会计法 Tax effect accounting method 9 r+ U- R9 Q& x+ w( e2 ~- f
递延所得税负债法 Deferred income tax liability method
1 O9 p9 j! X1 n' U4 i# c; {
" m6 n" Q8 C, ?: a4 q I* ~ F2 b3 u------------------------------------------------------------
' L* W- S: P4 [2 j0 w（9）长期负债 8 I4 `! x0 z6 Y1 S6 t% D9 V a
长期负债 Long-term Liabilities 1 J, L2 O( Q: k( ^" B2 m( |* C
应付公司债券 Bonds payable % W; s/ s1 `& T
有担保品的公司债券 Secured Bonds ( n1 {: l+ ]1 S g* f
抵押公司债券 Mortgage Bonds
" N3 P0 B2 p/ Z' k+ i/ k/ F保证公司债券 Guaranteed Bonds
+ B( h7 t% c4 x& e0 n4 j' V5 m+ n @信用公司债券 Debenture Bonds
' {& e# u' e" C5 c# D一次还本公司债券 Term Bonds 6 f$ X$ A/ x5 I/ T/ }" r( k) n: ~
分期还本公司债券 Serial Bonds 5 O( H. S: ?6 K, E: S4 c; S. c6 C2 D
可转换公司债券 Convertible Bonds b, v( v/ l- M. c7 x
可赎回公司债券 Callable Bonds
8 ]/ @* A! P4 K' i5 g* p可要求公司债券 Redeemable Bonds
$ V9 l) x9 T5 b( F6 k记名公司债券 Registered Bonds - O4 d* {0 G9 B" B# P9 o `1 X2 \
无记名公司债券 Coupon Bonds 4 N" ]$ ^! X' `7 f3 D9 E. J
普通公司债券 Ordinary Bonds ! Z* n$ V+ d2 r' F& K1 d. T
收益公司债券 Income Bonds P: O8 H& l) y, u, X( b
名义利率，票面利率 Nominal rate
+ Q0 o ^7 m7 \7 E7 H7 R; {实际利率 Actual rate : ?4 T) N9 N# K; H; M8 j) A6 D
有效利率 Effective rate
5 v% i; p/ ]' l溢价 Premium
4 H' `6 l' V" [" Y+ @折价 Discount
+ B, k. y" p4 Z1 j$ ?6 b面值 Par value : s& x1 [5 f% E. D
直线法 Straight-line method
: u0 R' y0 ` v+ ]实际利率法 Effective interest method ) \+ V* Q! B% P1 {0 W1 t+ U, B
到期直接偿付 Repayment at maturity
( f/ ^* L# ~5 G2 y! |提前偿付 Repayment at advance
8 w; z' ?' g3 ^# Y9 G, I偿债基金 Sinking fund 3 t# S0 t: z2 s& u
长期应付票据 Long-term notes payable
' J' Y4 l- O2 T) b# O$ j抵押借款 Mortgage loan
. x3 `( Q$ m7 o( O. H( C7 T) ]- ?--------------------------------------------------
/ D; u# H4 U: {: B- q（10）业主权益
2 w& k @2 y" m9 G/ f权益 Equity
9 @% `; ]; V6 f业主权益 Owner's equity
+ A( z4 ? t: b9 }3 I& j; ?, s股东权益 Stockholder's equity : l4 K, C4 q4 ^/ }7 U, {
投入资本 Contributed capital ) X0 ]- Q7 T( S' ^3 o# |
缴入资本 Paid-in capital 5 T2 o7 P! G, c# b
股本 Capital stock 3 n l- |2 Z% a" S, ?* k* J
资本公积 Capital surplus
/ |; |! W4 T4 P2 `6 L6 {留存收益 Retained earnings
2 D _( F+ ]) h! c) u3 z6 V核定股本 Authorized capital stock ) h- {5 U" j" p) J; B! n; m
实收资本 Issued capital stock
# `+ i% o4 D( y发行在外股本 Outstanding capital stock ; p, O7 o% j* q& Z$ @; i
库藏股 Treasury stock
9 o3 P9 P. i7 u! M, k2 Z7 D普通股 Common stock
7 B5 z% R( `! Q4 N. e/ f优先股 Preferred stock
4 ~4 {! Z! e# b: c累积优先股 Cumulative preferred stock ' A# l" d u0 a; y3 i3 b3 {! N
非累积优先股 Noncumulative preferred stock
- B' Z5 n2 e/ s. [5 ]' v, c h2 T) z完全参加优先股 Fully participating preferred stock
6 n U* V: H& j2 I& a4 ]% R8 \5 T, M' U0 ~部分参加优先股 Partially participating preferred stock % H' E# y- |. m0 B3 }2 _1 \
非部分参加优先股 Nonpartially participating preferred stock
5 h1 h& Z2 ]) `: M7 \0 S: G现金发行 Issuance for cash . ~+ n! v6 [+ |+ T% C0 i6 @- x
非现金发行 Issuance for noncash consideration
/ \* J5 _* Y# @- w5 t$ t$ V: V; W; L股票的合并发行 Lump-sum sales of stock 7 V8 o8 L$ @- f: y
发行成本 Issuance cost
& ?6 H$ M/ x0 S* o- g; d/ `成本法 Cost method
" w8 V! `6 u5 h r, t6 P面值法 Par value method 7 Z2 m/ Z; W* G$ f
捐赠资本 Donated capital
/ M; o; F& @2 p0 n) o, q盈余分配 Distribution of earnings
. ^) I9 |* j8 T3 k4 a股利 Dividend
5 G; \7 E) r# ?: \: ~& l# s' o股利政策 Dividend policy
) c M p# F& {宣布日 Date of declaration
' B% Y( r5 [, |股权登记日 Date of record * u) }( r' z. M) |) {5 U
除息日 Ex-dividend date 0 }9 ^8 {' a9 _2 s- ~0 A
股利支付日 Date of payment
; s+ x9 y9 o. W& T6 ]; T W现金股利 Cash dividend
4 A% R; ~- w0 H& Q) _. l9 C$ c股票股利 Stock dividend & m4 f! C) J7 O) F) {* n$ h5 _
拨款 appropriation , @! r Q" |% ?' M' X. P8 F* v
------------------------------------------------------------+ j' r* O' e) d9 V
（11）财务报表
* n" [4 e" i) _, Q+ W财务报表 Financial Statement + ]6 @: [: S0 q. k4 x
资产负债表 Balance Sheet
) B @3 s* A+ f& w收益表 Income Statement
4 ]- d1 Q( a5 g' y' |3 M9 M帐户式 Account form $ s* G4 P, [7 O( k
报告式 Report form 2 S3 M- q9 { p
编制（报表） Prepare k. t# y4 r( F' C* Q* w! @6 N
工作底稿 Worksheet
/ z, _# T* m" ^多步式 Multi-step 0 W5 l" g. Y% J( G/ }, X6 e. v0 Y
单步式 Single-step / T1 |9 Q# x4 C! r9 f h/ D
-----------------------------------------------------------" N @! `" w6 U! b* p
（12）财务状况变动表
! P2 M. r& {* [- o" l财务状况变动表中的现金基础 SCFP.Cash Basis
; n' W) M& {+ D% ]: \8 a0 j8 P（现金流量表）
' g) @& c( \, f W7 X8 l5 `! f财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
+ i* G, J2 A3 b$ ]% m1 Y7 k" D（资金来源与运用表）
. J. E* c1 o5 b& y3 {营运资金 Working Capital 1 `* J2 P& z" C" |
全部资源概念 All-resources concept
& z# q( o" c) Y1 \8 Q; p; y! c直接交换业务 Direct exchanges 8 H, I3 q9 O5 Z8 H) B! X/ j
正常营业活动 Normal operating activities # W, x; d h" i
财务活动 Financing activities
% c. g8 o e1 {7 ^3 W w( h% \( G投资活动 Investing activities & L- H& L, ]" H6 s/ ^$ K9 }% z
-----------------------------------------------------------
( N. ^5 g) c2 N, }( k6 f) m（13）财务报表分析
' W9 |2 Z8 i. z5 N4 I财务报表分析 Analysis of financial statements
4 p7 b% b: f3 m* }+ [7 t比较财务报表 Comparative financial statements
]& @5 x% y# |3 c( Z4 s' R& j趋势百分比 Trend percentage
* I1 A# e4 l9 _) G4 |比率 Ratios
. E) O( L1 J# b& Y% ?$ m普通股每股收益 Earnings per share of common stock & z0 _! n# J: b6 _
股利收益率 Dividend yield ratio
' ?( \" Q( K& ~ d4 E& @价益比 Price-earnings ratio
( \2 K# D0 H0 F' |; V普通股每股帐面价值 Book value per share of common stock
# i2 }* j( F0 N y; o% p! _资本报酬率 Return on investment
9 b! V$ g! W" J" r总资产报酬率 Return on total asset
# U; {4 C: {' q( R: w% X债券收益率 Yield rate on bonds ! I" [# {( y0 O
已获利息倍数 Number of times interest earned " w9 N5 r/ f+ O" F/ c1 Y! Y. y
债券比率 Debt ratio 9 ]6 L& ~# K5 M
优先股收益率 Yield rate on preferred stock % [& |" q& j9 H% `' g5 ]$ ~
营运资本 Working Capital
i3 E4 a/ h4 U5 N, t& { C8 S周转 Turnover % ], Y, p, @/ j0 p0 S+ k( j2 n) S
存货周转率 Inventory turnover
% W' ^5 |; a! T- `1 b0 Q5 G应收帐款周转率 Accounts receivable turnover
4 f" S4 y3 o0 K! j流动比率 Current ratio
" W; G5 l# l: v. O速动比率 Quick ratio
F. x( }8 n M: d酸性试验比率 Acid test ratio1 N d+ |; r! n8 ]7 o1 ~7 g; Q
------------------------------------------------------------ ; W) x+ m" n( U
0 ]! k) U6 U0 B8 z（14）合并财务报表
! r$ h( c) p' R; b% }! F6 v2 v2 C7 v合并财务报表 Consolidated financial statements
! X! t) c0 u+ V2 E0 a( H吸收合并 Merger # {0 U% f% M& y$ h
创立合并 Consolidation 6 G$ u- J3 g: M, p, X6 Z
控股公司 Parent company ' \7 w' E) I/ @" X6 I% p9 s
附属公司 Subsidiary company / ~* H, e( J }5 @0 i: t
少数股权 Minority interest / g7 g9 T) \1 O$ B1 Y$ ?3 I! u, f8 e3 N
权益联营合并 Pooling of interest $ O: A) t* c; s+ Z
购买合并 Combination by purchase
) J! k9 s. A5 k( a权益法 Equity method
7 I. I" m8 {+ S( N/ G, s成本法 Cost method : U5 Y2 Q! Z0 L8 `. y
+ h% ~4 G1 Q; a- a6 ^------------------------------------------------------------
- o8 e t6 T1 ^9 w/ x$ e（15）物价变动中的会计计量
3 R0 j6 u! F, H- c$ v9 j物价变动之会计 Price-level changes accounting : G4 N H) D9 n/ _$ _2 w
一般物价水平会计 General price-level accounting j3 W6 u6 K8 _) r4 l4 F
货币购买力会计 Purchasing-power accounting
: m' }6 \4 W A8 _% I; \4 a7 b4 q+ D统一币值会计 Constant dollar accounting
& I/ h0 @$ T2 ~# M" m7 |( t7 u# B历史成本 Historical cost
2 F; `$ b! i0 I" O现行价值会计 Current value accounting & d3 Z# Q1 w4 J+ D; }
现行成本 Current cost
4 j/ Q s2 D' q7 z重置成本 Replacement cost
* i' j) u9 q( I物价指数 Price-level index 3 A- e" ~$ T2 D
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; d: F8 z0 u) P; D( F
消费物价指数 Consumer price index (or CPI) - D7 F+ {; I9 O
批发物价指数 Wholesale price index
+ q6 _) G2 X8 Q+ W3 i* x' \/ W货币性资产 Monetary assets ; a: ]* `1 V( a( b. S$ q3 n
货币性负债 Monetary liabilities
9 b. M9 j7 G/ e货币购买力损益 Purchasing-power gains or losses
+ _7 t$ e( s3 w资产持有损益 Holding gains or losses
# `) r, M& V& x& k未实现的资产持有损益 Unrealized holding gains or losses . H/ p- e% L9 o: T
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
