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（1）会计与会计理论
" b' m. [3 t$ o, Q1 v$ H% R n会计 accounting ( D- ~! C" J/ X/ l8 t2 {( |
决策人 Decision Maker 2 ~4 K) n2 b/ s! `: c
投资人 Investor # f3 ~7 _8 Y# z1 `
股东 Shareholder 4 [9 d6 R. s Q7 O! H/ E
债权人 Creditor 4 B9 B) [5 y( W' b. [
财务会计 Financial Accounting
" h6 [; U& K# x5 |% q S5 [( [; z管理会计 Management Accounting 5 F1 A/ ?8 |& C* \! u
成本会计 Cost Accounting ) d" ?( G! B+ z+ q4 A
私业会计 Private Accounting
1 H/ ^! F) u5 X5 ]公众会计 Public Accounting 8 N1 T3 z* d* T0 }: v( Q
注册会计师 CPA Certified Public Accountant ' z- ]$ f* |1 B( h$ M, d
国际会计准则委员会 IASC , C7 V$ x0 G$ R
美国注册会计师协会 AICPA
3 A0 {: c& l1 l4 ^# k% O财务会计准则委员会 FASB 1 J+ H) M+ b: ~- K
管理会计协会 IMA# L0 O7 A) V" B' W+ I) D
美国会计学会 AAA 1 ^4 T" Q2 C7 l( @5 u9 i5 }
税务稽核署 IRS
# [( E. u# f) M6 }) L0 V, e9 D独资企业 Proprietorship
2 k. t6 l4 {$ ~# s$ f5 B合伙人企业 Partnership
0 i( Y$ S; o' K _, [# V% j* }5 E公司 Corporation , Q3 l t( @5 A$ _. B
会计目标 Accounting Objectives / g+ V8 e0 P6 \6 i% x
会计假设 Accounting Assumptions " \/ z3 g8 o8 Q* n" j8 {! O
会计要素 Accounting Elements u% E: b/ o) E8 B' W$ ^( z
会计原则 Accounting Principles
/ l# }: e7 p) l5 r0 T4 H会计实务过程 Accounting Procedures / V3 P- ]7 A. C* |$ ]
财务报表 Financial Statements 8 q" D) T3 \7 X. N5 A3 a4 M
财务分析Financial Analysis # u* h( z+ `4 c% R) }& H+ q
会计主体假设 Separate-entity Assumption
5 F$ j9 M. s7 q6 R% O9 |- v7 \. C货币计量假设 Unit-of-measure Assumption
" w% d( s7 s. V/ [$ A! ~7 X持续经营假设 Continuity(Going-concern) Assumption ! m9 G) |1 c( ]6 f# P5 Y
会计分期假设 Time-period Assumption
% l) f0 G+ L) n" E& d$ n资产 Asset " z2 {" ?% M; W1 W4 }, F' L, T
负债 Liability
% ] S& f" r! R2 ~) t& f业主权益 Owner's Equity 3 h2 t8 o) @7 i* @
收入 Revenue ' \9 v. U, j2 S5 g+ S# l6 w
费用 Expense
- a+ ^4 ~3 ~- |收益 Income
# G% I( {% a. i6 `亏损 Loss
; B8 U. _! M8 w. F, j历史成本原则 Cost Principle " C+ }9 {) h) U% Q- n) b) k. c
收入实现原则 Revenue Principle
- g! V9 Q- b$ V k4 p; Y( y2 u配比原则 Matching Principle
( K/ L" t9 P3 L8 f全面披露原则 Full-disclosure (Reporting) Principle 1 c! o. N' |5 y; s8 n$ ?7 v. _( @
客观性原则 Objective Principle ( T3 l! h/ H. p8 o( r' b& e$ M
一致性原则 Consistent Principle
7 S" A! f. ^2 S1 ~- a* f# z# [可比性原则 Comparability Principle * P& k* Z w C7 F
重大性原则 Materiality Principle
% n$ H: l4 p9 {4 X# H' A1 S稳健性原则 Conservatism Principle
4 S6 w* \: J. F. {7 E! B权责发生制 Accrual Basis 2 l9 k; n: V) X2 N7 c& ?. ?6 B
现金收付制 Cash Basis 5 R: @8 G8 p9 _$ D; d
财务报告 Financial Report
( }3 l) W4 ]& M0 J) X0 @流动资产 Current assets
! ?, K3 G3 A5 i Y. j流动负债 Current Liabilities 0 h6 B- M5 \% `: z: c2 L0 k5 @
长期负债 Long-term Liabilities $ ?$ p0 l! C! D; M/ q
投入资本 Contributed Capital
7 R. I( F9 e' d+ w9 ?# L3 ]' t留存收益 Retained Earning$ [4 P, u! I* k' v: q5 f* W% Y4 j
v) L9 j h* j( \! ^
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（2）会计循环
* o" f- O- e9 Z& i会计循环 Accounting Procedure/Cycle
! Q4 x+ n; L* i; n; T$ d会计信息系统 Accounting information System 3 T9 }( @ Q8 j. o$ C
帐户 Ledger
. W( y1 j4 S `! ]1 ?会计科目 Account
: B, |0 \; ]1 `+ \# n" @会计分录 Journal entry , J5 E' q9 e9 ]4 j' X2 m
原始凭证 Source Document
; r% ^0 A. f1 Z0 s日记帐 Journal $ G+ y3 \2 h. x; C# l. r4 l
总分类帐 General Ledger
9 C: U/ p( x( y明细分类帐 Subsidiary Ledger - w) X5 |' Z9 e/ ]- |
试算平衡 Trial Balance # d, l3 t# P3 I' R
现金收款日记帐 Cash receipt journal # `) b, M5 O6 R
现金付款日记帐 Cash disbursements journal
# R* D6 |8 E8 r1 E# X$ r销售日记帐 Sales Journal , V, @# Q& `6 k5 S0 j
购货日记帐 Purchase Journal
4 L4 \& V, N s9 J1 c5 P普通日记帐 General Journal
7 [; v+ `( X/ x( h4 {& n6 O工作底稿 Worksheet
0 y1 ?9 w: g$ d* z* U调整分录 Adjusting entries
0 C! Z5 C5 G( @4 X; T& t结帐 Closing entries 4 H+ L/ ?) z1 v
4 Q: {7 O! s% n# G3 Y
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3 ^* d+ K5 K9 ]5 i（3）现金与应收帐款 8 k3 ], h4 s8 ?/ O, w
现金 Cash
k9 {5 E7 r5 J5 }) f7 R; i银行存款 Cash in bank % l% F1 Y- U8 _8 p/ d1 J2 A
库存现金 Cash in hand ( n" }* O0 A7 I9 W' P3 T
流动资产 Current assets " }! N9 D& c+ A% J3 U" u
偿债基金 Sinking fund
) g2 } j) V. a. m5 f7 p8 }定额备用金 Imprest petty cash 2 i. P& @' P, e: l
支票 Check(cheque)
4 a' C( E# G6 w& n9 P银行对帐单 Bank statement
6 w( N( ]# y+ s, ~银行存款调节表 Bank reconciliation statement
% c5 ~) o2 j" M# a在途存款 Outstanding deposit
' K1 C# a1 q4 T: E: M, E5 V. A& \在途支票 Outstanding check
! Q0 s9 ?- i- Y5 v1 y. }应付凭单 Vouchers payable
; r' A9 }# `) A1 M, E- y1 d应收帐款 Account receivable ! M) X7 g0 W9 H4 O; ~5 J6 n
应收票据 Note receivable 7 Z6 ~- U v$ s* O1 U1 H
起运点交货价 F.O.B shipping point 6 n+ x5 s% m5 s
目的地交货价 F.O.B destination point + R2 H s1 E8 \' T( l
商业折扣 Trade discount 4 m3 j$ i, }% D3 s8 c1 ?( F, ?
现金折扣 Cash discount
3 j. j) H" K' k" S8 p/ {销售退回及折让 Sales return and allowance
% S% z) F& Z$ m) n9 `坏帐费用 Bad debt expense
! C7 b& ?: J0 t! R# |备抵法 Allowance method
: ^( i8 u& S5 M* }- E备抵坏帐 Bad debt allowance ) D8 e/ H' U& m# I/ |
损益表法 Income statement approach 2 s W- D+ {: U) r# z+ u0 [" P
资产负债表法 Balance sheet approach 6 Q! z. W3 e6 i, J% L
帐龄分析法 Aging analysis method u1 a1 p1 G, Q8 a
直接冲销法 Direct write-off method k k; ]5 \* F; s. Y: p, {% j
带息票据 Interest bearing note
1 |0 q5 s$ q- D/ c8 f不带息票据 Non-interest bearing note
! @8 h# p2 T, J# ]6 v出票人 Maker
9 T4 d: P4 P k m* s9 L. c1 D' ~受款人 Payee
( g/ D: K. t. g: h K* h" F3 \本金 Principal
2 R% }. L7 r& J! h( |5 a利息率 Interest rate " H+ }- o9 Y9 b: p6 ^# D% u
到期日 Maturity date
; z! A) _5 q# y7 c本票 Promissory note 1 ]; @: C; S' `! G
贴现 Discount 8 u; o* L. }/ B( A4 u% S! o/ d
背书 Endorse ( y7 Z0 N1 B7 @# A' u
拒付费 Protest fee
. o [$ Z) W- g% c% S# ]
9 \+ g3 m# e' }$ j, @------------------------------------------------------------* Y( D( `4 H& r8 F; j# n: Y
（4）存货 ' | K5 p+ ]( o2 V( H
存货 Inventory 8 Z1 [/ w$ F! X9 Z5 y0 L
商品存货 Merchandise inventory ) }5 ?7 ?8 `/ B
产成品存货 Finished goods inventory
3 w2 B2 o+ P$ q7 [( T6 d1 W在产品存货 Work in process inventory ) t2 I* X% d0 w/ M) b+ b
原材料存货 Raw materials inventory 4 t# p* L3 F; a2 f/ S9 l3 X. o
起运地离岸价格 F.O.B shipping point
4 v; Q! c: M$ S# n4 b* b目的地抵岸价格 F.O.B destination + g' a( Q" n* k5 N
寄销 Consignment : F2 w# l, B+ S5 |# y) x3 X
寄销人 Consignor
7 m9 ]4 n7 f/ _( e承销人 Consignee ' Y" Y9 n0 p0 s
定期盘存 Periodic inventory : {( S4 b/ u4 O1 s5 ~
永续盘存 Perpetual inventory
) d% _+ {* j1 ~" l* g7 p+ C购货 Purchase ; [0 a8 p8 l# h. Z. X2 |6 ^
购货折让和折扣 Purchase allowance and discounts 0 O s6 F0 Q2 w) @) z" N0 O0 A
存货盈余或短缺 Inventory overages and shortages
6 K8 Z, [* j$ P2 Y分批认定法 Specific identification 8 @: t2 p# M& G) y+ p
加权平均法 Weighted average % x3 J. P* b& x# {8 I0 A, r+ K& b2 `
先进先出法 First-in, first-out or FIFO 4 D/ G L9 B) w
后进先出法 Lost-in, first-out or LIFO
; v, U) ?% M5 ]" d移动平均法 Moving average " m# C% h/ K8 ^! _- ]: f! S
成本或市价孰低法 Lower of cost or market or LCM * H1 Z( A# x' Y/ Q; ?1 N6 ]3 {, S8 U
市价 Market value 4 a' y) ~* B! n3 g2 T
重置成本 Replacement cost
' _4 Y; F3 L) y$ k! w( N j# i可变现净值 Net realizable value
6 ^$ ^7 n5 W. t9 D上限 Upper limit ) E7 t0 H. ^: g5 P5 e6 F3 l
下限 Lower limit
7 P0 P. v" ?0 ]$ S0 n毛利法 Gross margin method
0 c4 H- F) B) Z零售价格法 Retail method ) C, h3 r: n: S7 K% w
成本率 Cost ratio 9 d& \% l/ u# N" ?6 o# ^
9 h3 z: F! q9 S* q6 _# S------------------------------------------------------------! R. D: o0 m" [9 b' f
（5）长期投资 ' P+ L8 S. W7 r, f: D1 q& R
长期投资 Long-term investment * s8 A" K* w# T6 L# A+ V( s( L
长期股票投资 Investment on stocks
9 J# n% T+ E- {7 f- M2 @长期债券投资 Investment on bonds ! @# ?2 |+ O6 M& O/ f. q
成本法 Cost method ; Q( b6 \* i, H- F8 ?( ^/ {
权益法 Equity method
2 C2 F9 k& H7 m7 y$ W合并法 Consolidation method ) U: Q) a- T& {, ~5 y
股利宣布日 Declaration date 5 P; B; u9 o* D8 N
股权登记日 Date of record 5 {/ ]5 ]) {8 e
除息日 Ex-dividend date
+ z# ]0 b. l! y6 X- i付息日 Payment date
/ \8 ]2 A# [8 Z& c! Z" H, ^7 o债券面值 Face value, Par value
M% A4 m0 ?% U债券折价 Discount on bonds
; H1 p& D& I+ ]- {9 N- X# j& z债券溢价 Premium on bonds 0 b6 s7 _) m6 \# t8 i
票面利率 Contract interest rate, stated rate
; R4 u8 J* a4 d9 W市场利率 Market interest ratio, Effective rate
+ E5 O5 q; y4 b. y7 R T普通股 Common Stock : m# n3 S* ^8 U
优先股 Preferred Stock / q N, P! E+ u, h/ }9 {& @
现金股利 Cash dividends 5 R1 E3 p9 ]0 q" _9 R3 ~% ]
股票股利 Stock dividends . s) |& C5 U' b4 a+ C( N Q7 S
清算股利 Liquidating dividends
; H0 a. L+ g% `. z到期日 Maturity date
3 k% N. c, \8 R! e T到期值 Maturity value
6 h5 E+ f" X W3 ?直线摊销法 Straight-Line method of amortization
8 U. S& I3 \7 j( |实际利息摊销法 Effective-interest method of amortization
5 R6 ^2 P+ Y4 f( ^1 A2 b: i3 `. }& {, _6 A+ G" _' J! R0 f& _/ _
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（6）固定资产
) B+ |" L, m9 p/ w" V" k+ {. ]固定资产 Plant assets or Fixed assets & }: t; x: x1 o
原值 Original value
- l1 t0 M. H$ k% S0 o预计使用年限 Expected useful life
- Q1 h# I/ S/ M( G( K2 X预计残值 Estimated residual value
: Z. f B4 C: Q: d% H, T折旧费用 Depreciation expense
' j6 q' R8 n4 o- ^' v累计折旧 Accumulated depreciation
7 Q% S1 N2 Q0 [2 Z$ r5 z帐面价值 Carrying value & B$ a% a% r5 F" Q' E' A
应提折旧成本 Depreciation cost Y, s$ J' ^" f, k4 B1 B) y
净值 Net value & ?8 l, D; ?/ d
在建工程 Construction-in-process ' U k7 n+ F6 P' e
磨损 Wear and tear
# b3 x) N1 I0 K' r- ?过时 Obsolescence E+ @9 a. }4 l4 x+ N; |. D% j
直线法 Straight-line method (SL)
% B, K4 G. I G7 U% f工作量法 Units-of-production method (UOP) 3 U$ {( t: C4 b7 v
加速折旧法 Accelerated depreciation method
' X) T5 B$ P/ P( d, |双倍余额递减法 Double-declining balance method (DDB) 9 u+ Q; ]+ {3 Z" m. D% `
年数总和法 Sum-of-the-years-digits method (SYD)
F$ ?3 M, E9 g4 c2 Z1 ], b, d以旧换新 Trade in
1 w/ o" A X* C0 }" h0 u经营租赁 Operating lease % g# T5 S; }2 W* D. t/ d: Z
融资租赁 Capital lease , m) v9 h0 ^# V. u
廉价购买权 Bargain purchase option (BPO) 1 w8 G' n& w" J6 J" Y
资产负债表外筹资 Off-balance-sheet financing
% X: q$ d4 `! {# j" m最低租赁付款额 Minimum lease payments9 D0 R& U1 W' L$ A. t" c# `) U
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（7）无形资产 , ^5 |0 }8 D& y& V+ A
无形资产 Intangible assets
& e/ E3 r& |% A1 }专利权 Patents 4 k' H. Z1 B. v
商标权 Trademarks, Trade names 7 C$ Q; V, `5 S- r- `
著作权 Copyrights 6 c3 J) x; _8 g: @
特许权或专营权 Franchises
: s8 N9 t, t) A/ `6 j D- i3 G商誉 Goodwill
7 h [, I+ @' Y; W, |5 J开办费 Organization cost
2 M* e6 W. F! S+ W" j5 W7 k租赁权 Leasehold + L# I* `$ x& t+ ]5 X- z
摊销 Amortization * ^$ H& q4 `( y, M( b" P$ I9 i2 f
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4 r9 u# W3 c3 i, i2 P4 P（8）流动负债
; L2 _. d4 B( U: D负债 Liability 2 O/ ^/ j5 U9 U3 I' H+ q) Y
流动负债 Current liability 5 t3 `8 Y" F3 b
应付帐款 Account payable / I& f0 Y0 h- m% c/ Z, Y5 c
应付票据 Notes payable " d" `% y, V5 o7 w! m
贴现票据 Discount notes ; z8 h$ [3 [3 ?* b8 F& t G
长期负债一年内到期部分 Current maturities of long-term liabilities
2 K k+ V' {) |9 t: J应付股利 Dividends payable / u) u: A6 q( a8 [8 i1 H$ t$ n6 J
预收收益 Prepayments by customers
( a9 L: t- S* a/ s3 t. e1 h4 g/ M存入保证金 Refundable deposits
- `7 T/ Y% r9 P' g/ ~应付费用 Accrual expense 1 P6 O0 E. d1 Y, r9 ~. A# t6 M
增值税 value added tax 6 T4 g' k5 R5 n p% |2 L' k
营业税 Business tax ' |5 v$ y8 N% \2 @2 G
应付所得税 Income tax payable K/ u+ M% e: }! u
应付奖金 Bonuses payable 4 C$ i% I0 O+ _: h; `4 T
产品质量担保负债 Estimated liabilities under product warranties % O' j; L. t8 e* A8 M8 y
赠品和兑换券 Premiums, coupons and trading stamps 6 ~0 F2 Z. y4 L9 Z$ H: B0 g* }
或有事项 Contingency
& T- B: _7 F1 r8 D) ^+ q或有负债 Contingent
% ^8 |. p( |. l或有损失 Loss contingencies 0 q3 v; F/ V$ [9 G _
或有利得 Gain contingencies ! t. h& P9 t0 e( m$ F2 f$ w' F+ o
永久性差异 Permanent difference
( w: z; @6 X2 c& ]; M时间性差异 Timing difference
9 g$ z' d+ y) y @ ]5 n应付税款法 Taxes payable method
. W9 ~9 z# v8 i$ q' ?% y纳税影响会计法 Tax effect accounting method
2 S+ @/ U* C, A4 |; ~( K% [递延所得税负债法 Deferred income tax liability method 3 s, Q) I2 }" j) U8 }
2 T( q' R) Y0 l( ^& x------------------------------------------------------------
+ ~3 a$ X" F$ Y* O \* s! q（9）长期负债
# _+ `. t4 Q% N" `) `2 |, `, f) E* U长期负债 Long-term Liabilities 3 _2 l* W, u! r
应付公司债券 Bonds payable
2 [ [4 T$ a9 q& h- \* O有担保品的公司债券 Secured Bonds ) z' r6 L! k' K# L4 F1 P+ a
抵押公司债券 Mortgage Bonds % p& z7 F8 E" k! L) c% b$ c1 W
保证公司债券 Guaranteed Bonds
" O; _- y+ n7 R信用公司债券 Debenture Bonds 2 U- J. s* P" d7 |/ j- p3 \8 ?9 C
一次还本公司债券 Term Bonds . {0 G% G( w/ K. E( k+ X2 t- E2 g
分期还本公司债券 Serial Bonds
- m! w% t8 C. b+ r3 L' v/ {/ t- y3 H可转换公司债券 Convertible Bonds
8 ]6 Q0 X1 }2 z可赎回公司债券 Callable Bonds
/ _7 ~, B3 ]& d% _可要求公司债券 Redeemable Bonds : ^( k+ H$ S, p6 V2 L
记名公司债券 Registered Bonds
, A( j0 [" u: I8 U" h无记名公司债券 Coupon Bonds
; b' F! b4 Y& @2 i$ h H普通公司债券 Ordinary Bonds
- @* A% u) b$ f7 M. b收益公司债券 Income Bonds
; Y' Z( e5 n, n" I3 G# N名义利率，票面利率 Nominal rate
- @: A# p, I* a% p! x实际利率 Actual rate + }: h/ {/ _: b% ] Q
有效利率 Effective rate
1 Q' U" l$ `$ ]. k( `! b) ?溢价 Premium
8 E4 e# C4 o: i. N: T7 U$ }折价 Discount
$ U( L+ }, v( u面值 Par value
& t# [1 O8 _! U直线法 Straight-line method + _9 R J5 z4 a: q1 c0 m
实际利率法 Effective interest method 3 l! |# m) B7 k- v% x+ O) y3 I
到期直接偿付 Repayment at maturity
- O3 u- ~, }4 l& n$ A1 t提前偿付 Repayment at advance ( Q! x; v a3 _2 [$ n6 n
偿债基金 Sinking fund 0 U0 [. F( G% L/ T" M
长期应付票据 Long-term notes payable ; s) j5 {! F# q* W, o* t
抵押借款 Mortgage loan" j4 H0 K7 O" G
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, I" H% e% d; U（10）业主权益 1 `' r4 s, m+ h4 p, _" D
权益 Equity T' F5 ~4 W# @2 f
业主权益 Owner's equity
2 M: r; s8 I5 l! b: L7 U* ^股东权益 Stockholder's equity ' X v! m8 i2 `) u
投入资本 Contributed capital * l }; z/ d2 B: [" }
缴入资本 Paid-in capital * b9 i: j0 G4 |
股本 Capital stock 5 Q" ~% h% v6 K% a
资本公积 Capital surplus 1 S# [$ i8 |$ {& P& B }
留存收益 Retained earnings $ C% I4 b# B, M3 p- D
核定股本 Authorized capital stock
7 U; j/ `+ d7 A0 z实收资本 Issued capital stock
$ x, A! e2 X; }7 |% r: _0 l发行在外股本 Outstanding capital stock & h) r! K; b- v
库藏股 Treasury stock . g" a9 `$ }( J% B
普通股 Common stock
o$ t. n9 S- S- f# S优先股 Preferred stock
9 M( R: X J, z% f$ a# j) O4 ]) z累积优先股 Cumulative preferred stock % { Q' A0 e' }3 y( V
非累积优先股 Noncumulative preferred stock
0 r; r' _5 f" e& A& d Q完全参加优先股 Fully participating preferred stock
0 n, z9 u& x6 w% ]8 R部分参加优先股 Partially participating preferred stock 7 Y: K/ h: P/ E$ h, ^) Y0 i
非部分参加优先股 Nonpartially participating preferred stock
$ {2 L8 d( j9 ~6 m* [现金发行 Issuance for cash
& e7 N v1 m: y. u( K非现金发行 Issuance for noncash consideration
+ C6 ~; O3 p; d5 t; l# J股票的合并发行 Lump-sum sales of stock
. I/ m% o1 s& ?, D6 r2 R3 V( B发行成本 Issuance cost 0 e% G: [, R0 F5 F/ j# l" F0 J d! L
成本法 Cost method
$ {$ j! Y0 a% s1 T. V面值法 Par value method
3 X+ ~ n; C4 T* {' E& w# [) Y. j捐赠资本 Donated capital
# s7 E9 N- O+ F" D' {盈余分配 Distribution of earnings
+ A. |1 W% e: P$ L) p! `股利 Dividend 9 G" d! T- y$ s8 R
股利政策 Dividend policy ) K; ~' Y2 v* {
宣布日 Date of declaration + _8 j) E( Y: e
股权登记日 Date of record
0 t2 E" Y) w/ ^; M, \" k6 C* u除息日 Ex-dividend date , ~& i9 x( J8 w% I8 i
股利支付日 Date of payment
; X/ T3 c" j- a( T0 Y$ P5 c现金股利 Cash dividend 1 B* n' m' ~5 _. T' Q( n
股票股利 Stock dividend 6 W4 c+ Y5 e5 K( C$ Q
拨款 appropriation + c6 ?$ p0 K, N5 p2 Q
------------------------------------------------------------; F3 I8 U% v; e* F& ?% T8 }
（11）财务报表 / x2 v1 s- f* _1 e
财务报表 Financial Statement 5 U# X5 [3 q7 x+ E1 k* X
资产负债表 Balance Sheet 5 a+ F' j% S. r# U" o$ A
收益表 Income Statement
7 t2 J2 i: Q; ^$ J9 _) B% p1 T) e帐户式 Account form
. _" T( N1 ~6 |报告式 Report form , h. o9 z' F1 @9 f- `9 }! |
编制（报表） Prepare
( s0 J3 o' w& G, d4 A工作底稿 Worksheet @% {, V U2 N
多步式 Multi-step
$ y+ x6 J( w, j! [' @2 o/ h单步式 Single-step
7 x+ S% ~- u* d$ `-----------------------------------------------------------
9 m' _) z2 p, @( M( Q（12）财务状况变动表 $ g9 f5 X! {& X3 E
财务状况变动表中的现金基础 SCFP.Cash Basis & P' h1 `" s/ ~+ {: [; A8 p" a! t) m
（现金流量表）
" P* ]# g3 }9 ^* ?/ m2 r& X" s财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
6 B, K6 d! g/ q" Z1 N. ?5 l（资金来源与运用表） & V" e4 K- u# Y A! a* D
营运资金 Working Capital ) x0 x8 P: b: }4 T
全部资源概念 All-resources concept 2 _' c' t) g F- j! s
直接交换业务 Direct exchanges
5 W0 v, Y% a9 \2 u; \$ g正常营业活动 Normal operating activities ' y/ {: m& R/ O7 T8 A
财务活动 Financing activities
& i" E* j2 q: {" c3 t/ O投资活动 Investing activities 4 m+ A! q/ b) C
-----------------------------------------------------------
Z5 n% E) t" ?7 U: t- }（13）财务报表分析 % ]# {! j. ^! K4 R( |
财务报表分析 Analysis of financial statements 2 p# \" y; Y, r) n/ P; W
比较财务报表 Comparative financial statements
4 Q1 d3 C$ Z$ C7 {" a& K, Y) |9 f趋势百分比 Trend percentage . B1 o- N- c2 w' T) m& k7 d
比率 Ratios
6 Q# C* j/ V' J& i普通股每股收益 Earnings per share of common stock
( R% b* ]- f# k# M股利收益率 Dividend yield ratio
* a! `& j& b9 ^# ?4 `价益比 Price-earnings ratio
0 {. [; Q" m: [$ _' `普通股每股帐面价值 Book value per share of common stock
# q: ~/ X2 }: M/ |! Y ?资本报酬率 Return on investment
" @$ E! E' I, u* U* o8 n总资产报酬率 Return on total asset
* t! V# g- I& A6 z债券收益率 Yield rate on bonds
# v- e+ Z/ R: t* E* G已获利息倍数 Number of times interest earned
5 K7 z8 ]2 k* s/ u: i债券比率 Debt ratio
, V! Z( _8 m* N+ c优先股收益率 Yield rate on preferred stock
4 z* Z7 l, P3 M. j" M* M) K# g7 |5 E5 o营运资本 Working Capital
2 M1 e. x& ~5 C7 Y8 n周转 Turnover i+ t8 D1 p- F3 U H% B
存货周转率 Inventory turnover 9 F! i- Y; u9 W) R: d
应收帐款周转率 Accounts receivable turnover . N9 C+ _ ?* R* x
流动比率 Current ratio " }+ a6 Z* u( L' f
速动比率 Quick ratio ! b4 I% i: I. N; q4 ~$ B8 y
酸性试验比率 Acid test ratio) N0 D$ e' {, T6 h1 n) u# J
------------------------------------------------------------ % T) ~4 a8 Q& m8 h! g9 {3 l
1 k+ t1 Y2 f4 t) M8 X
（14）合并财务报表
* d8 _; L1 `$ |4 K+ O' q2 o合并财务报表 Consolidated financial statements
, C( h9 O/ g& d) r4 D吸收合并 Merger
. j6 X0 A$ v6 B+ _5 e创立合并 Consolidation
0 j6 C* E( c: b& \8 @, I. b- ~8 n控股公司 Parent company
' b T: R- v! f$ y, l+ P$ _8 p附属公司 Subsidiary company / t4 m8 t, w J. w: y
少数股权 Minority interest 3 n+ ~9 H5 M3 N: e' A
权益联营合并 Pooling of interest $ i% v" M* T; e$ y, ?3 \
购买合并 Combination by purchase 2 R$ s C' Y( }* y2 w X L- i9 {% K
权益法 Equity method 7 f) @6 C9 O3 F# g* z
成本法 Cost method 6 ^% I0 _# Z6 R
- c7 P) Q7 N* \) n
------------------------------------------------------------' j( Z( |4 Z$ Q2 i" `
（15）物价变动中的会计计量
1 l) Z& L9 p. b! E: ?0 d, _物价变动之会计 Price-level changes accounting
" D# u; ^2 ^1 _4 H3 d% r$ K一般物价水平会计 General price-level accounting
7 \3 ^. @' e7 l: a# K$ d货币购买力会计 Purchasing-power accounting ! k1 o# |/ d. r" S8 |
统一币值会计 Constant dollar accounting
) ]$ g1 m6 j, O0 f9 _1 b0 u! w, `历史成本 Historical cost
/ g4 f5 I: ?( T4 N现行价值会计 Current value accounting
! d, f, ^$ e( N) |2 I: @2 ]7 ^现行成本 Current cost
9 z2 O- ]: E R5 z1 \5 D重置成本 Replacement cost 4 O) |+ p) e6 m' u: R3 m
物价指数 Price-level index
6 I" r$ ~; |8 k) ?国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) $ c+ s7 F' r' g
消费物价指数 Consumer price index (or CPI)
& [1 o* Q7 c* {! X( M8 k( ~1 }批发物价指数 Wholesale price index + U) |" |) O% Y5 F- }
货币性资产 Monetary assets
5 u Z3 X; F! u9 ^5 R8 \3 C3 ]: L& U货币性负债 Monetary liabilities
! A% g9 y, w8 I% N6 x货币购买力损益 Purchasing-power gains or losses
" s6 {2 ?0 ]/ h, r- o资产持有损益 Holding gains or losses
& [9 E2 i: i9 H3 j+ J未实现的资产持有损益 Unrealized holding gains or losses ' e' G! K; _) ?0 s0 A+ @1 _
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
