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（1）会计与会计理论 1 c1 K' F! u0 G: ]: W3 x5 I; m9 s Y
会计 accounting
3 {" j2 x, |0 j5 `& Y' F决策人 Decision Maker
7 d n0 s# W* i% K1 F1 l' ~& k投资人 Investor ; ^/ z3 S7 l- g
股东 Shareholder . {# d& x- i- M8 v$ s
债权人 Creditor
; c7 G; r& }$ \财务会计 Financial Accounting
( M9 R8 ]$ v% }; @& F管理会计 Management Accounting
* J( ?0 v/ u( {4 I成本会计 Cost Accounting 5 ~) }) E4 j9 d* P/ b% X7 K6 a8 }
私业会计 Private Accounting 9 d4 W* O u% Q1 l
公众会计 Public Accounting
4 O r- b' V1 D$ d j( e: j# V& \注册会计师 CPA Certified Public Accountant
% i4 h- T4 S2 q6 j- ~国际会计准则委员会 IASC
, ^& t, J% @- |* v2 J% _3 S美国注册会计师协会 AICPA
# y p( e7 E" X2 ^财务会计准则委员会 FASB
/ A7 v9 n( b# }/ W/ m管理会计协会 IMA* E2 ]& L7 S. L
美国会计学会 AAA
9 b* M3 l1 A8 X$ Q税务稽核署 IRS ' q! Z' z" V! \( M# B
独资企业 Proprietorship , ^! x4 Y. A5 t- a+ Y
合伙人企业 Partnership
5 G- m3 e* K% }6 W2 O公司 Corporation / n4 j0 @! j3 M8 N
会计目标 Accounting Objectives & p/ H- T! m3 \) q
会计假设 Accounting Assumptions " m: B) g3 E2 u! G, O
会计要素 Accounting Elements
7 Y& t4 N+ { I2 L( p1 h9 B会计原则 Accounting Principles
) B' D9 p+ N1 v& Q( x& Z1 P, J会计实务过程 Accounting Procedures
- F6 f( r* u8 g* y' e, O; k: y1 q( C8 V财务报表 Financial Statements ( j) S4 ?! U+ A/ P9 s
财务分析Financial Analysis 6 p# H' A0 w* C0 A0 ]$ g
会计主体假设 Separate-entity Assumption : v% {4 s% q; n s" J& }
货币计量假设 Unit-of-measure Assumption
. O* K; m9 ~6 } P4 }* A持续经营假设 Continuity(Going-concern) Assumption
8 Q3 [+ C N& i; T3 O4 V7 m' S会计分期假设 Time-period Assumption 6 W8 p) j G1 F f4 e
资产 Asset
; g! N' n5 v4 l8 ~负债 Liability
z8 y4 z# N; a0 A业主权益 Owner's Equity 0 n3 p r# s1 J+ B* C
收入 Revenue & F' a% U1 V: S
费用 Expense - y l5 X9 m' H1 R4 T, T: [- f
收益 Income
/ H/ g+ b) C- |9 \( T) e$ J. B亏损 Loss
) M# O/ @. f) t+ d' Q6 b2 T历史成本原则 Cost Principle 8 j: ^! D9 P% t% m l2 T3 g( @
收入实现原则 Revenue Principle % ?5 H! V: x9 [" v5 W
配比原则 Matching Principle
7 Q, I3 H" F" d* D# l* z$ s |6 {全面披露原则 Full-disclosure (Reporting) Principle 4 Z: Y4 T n! Q% ]% R
客观性原则 Objective Principle
7 x8 v. R+ ^2 x+ s6 y3 L; m$ o一致性原则 Consistent Principle # A7 d0 v# `; D% _8 s7 e I- q( h
可比性原则 Comparability Principle
0 L2 |: n4 Y' M( h( r重大性原则 Materiality Principle0 v! d5 I7 t+ q: l5 J
稳健性原则 Conservatism Principle 0 ^! J& D7 s, D8 A4 t
权责发生制 Accrual Basis
* H1 Y. e/ q ]3 J* q现金收付制 Cash Basis
* Y, L4 P! x9 a$ v" j% e财务报告 Financial Report 0 ?+ Q' O( z9 b8 `1 Z
流动资产 Current assets
( B# @" I; g' e' h, c/ Q W Q流动负债 Current Liabilities
- ]) T2 j, f4 {2 }3 G9 f长期负债 Long-term Liabilities / h \6 O& V/ s
投入资本 Contributed Capital * M7 c8 D! h, D3 Y/ m$ W5 ]
留存收益 Retained Earning
8 f% ?' i/ ^# a$ a
9 G$ M |- z0 R+ |; U7 S------------------------------------------------------------
: h0 v1 @7 l4 H/ T9 F: m（2）会计循环 / L" _9 Y" B" R8 N
会计循环 Accounting Procedure/Cycle , y8 `1 O: ~' U/ f4 o3 W# D" C k" }
会计信息系统 Accounting information System
- @- a6 w- N; B8 f, S$ f) Y帐户 Ledger
+ p" V1 K, M0 S% U2 Z会计科目 Account 5 o, c# [" ^: g! R
会计分录 Journal entry 6 y5 L4 ~4 G9 O, @& C$ S6 n4 B5 t
原始凭证 Source Document 3 c5 ~% m! J0 J" C8 v" e4 a
日记帐 Journal 3 B4 U* T j/ m% o4 h
总分类帐 General Ledger % B1 ^$ a9 o. a& X$ F
明细分类帐 Subsidiary Ledger
1 x8 q2 r0 N1 K; F0 z- K1 J试算平衡 Trial Balance 4 _: t& p2 B, H3 l
现金收款日记帐 Cash receipt journal 3 M; b" K- t6 |& L
现金付款日记帐 Cash disbursements journal % W6 o0 s! N. u1 S# `) M- n
销售日记帐 Sales Journal
: F3 Q- w$ ` [0 T4 }购货日记帐 Purchase Journal
- \4 [+ \' e2 _: V9 U! N普通日记帐 General Journal
3 k8 Q0 i6 g* X" [7 A6 e: j工作底稿 Worksheet 4 o6 j: y ~& ]3 f
调整分录 Adjusting entries
2 u5 `* L/ P/ i; M9 f1 a结帐 Closing entries 9 h' B# _) Z9 R8 Q' d5 A6 }
* U; f! k+ V6 D7 P) ]& @
----------------------------------------------------------
0 i; i# ]5 g) Q9 L+ `9 q2 j4 T（3）现金与应收帐款 ! E7 b& g! @: V3 [9 G: O
现金 Cash & n( i/ O! }' j$ p) p
银行存款 Cash in bank # u" q3 g; ]- i* g
库存现金 Cash in hand
9 l. |0 O' o9 _ m. c8 m5 d流动资产 Current assets & X6 ~: X" { t
偿债基金 Sinking fund
6 ?6 ^# ?% S- w- |. d0 S2 \定额备用金 Imprest petty cash " `" E* C$ C" G1 U, n
支票 Check(cheque) : d3 f I/ y$ L# V0 P8 D) I/ I
银行对帐单 Bank statement # d* @0 P( C7 @1 Q
银行存款调节表 Bank reconciliation statement
; s! R& }8 j% I; P在途存款 Outstanding deposit
! Q) X& g N* w: _ B$ Y$ g在途支票 Outstanding check }9 v1 x" ^# M$ v# ?: I$ d- b \
应付凭单 Vouchers payable
" ~4 o7 k* O, f! {8 \8 X应收帐款 Account receivable 7 F) N7 i4 B8 L7 ]% S6 {
应收票据 Note receivable
7 K3 T q/ |* v6 N9 A& Q- Z3 g起运点交货价 F.O.B shipping point 1 a; K5 s' O! X* _
目的地交货价 F.O.B destination point * M. R! x8 p; W$ y& x1 Q
商业折扣 Trade discount " U: Z* J2 [2 U/ n
现金折扣 Cash discount ( L, z7 X* h0 u& D3 O) j! s6 e
销售退回及折让 Sales return and allowance
% _3 X6 G8 D# f- ?坏帐费用 Bad debt expense
" ^; |" V' w0 N1 F0 w" @5 e4 k& D备抵法 Allowance method
! S) \4 x# J. m, v* A; M, B备抵坏帐 Bad debt allowance * V, {$ e, f9 S: Y
损益表法 Income statement approach ! x, f7 R. z0 d, o
资产负债表法 Balance sheet approach # Q8 m% W+ a" b* G
帐龄分析法 Aging analysis method , C; a6 ~1 l% z6 D) z& t* @
直接冲销法 Direct write-off method
; H- b2 X& S. f7 V8 C9 k带息票据 Interest bearing note 6 `8 ~* M4 z2 _
不带息票据 Non-interest bearing note , @, Z) i- I, C5 x
出票人 Maker
9 G2 o& `2 {" ~+ p受款人 Payee " E) T1 ^, v$ d3 ^, D. g
本金 Principal
9 m9 P' l) n& k- c' g/ k0 m8 F利息率 Interest rate ! H/ y1 @7 C1 q; `
到期日 Maturity date
0 a6 P4 ] S2 h6 ^5 k1 L1 ~本票 Promissory note
9 l* c1 `- J. a% G" J! [贴现 Discount
7 t" M7 }, R: Z* s! R; h0 w0 r背书 Endorse
! {. A4 f' i7 ~5 i2 e# D拒付费 Protest fee
- K- `) n w9 W* `( A% s' W
' _1 C, ^' w* o% ]/ }1 i/ O# I( O------------------------------------------------------------) r0 h4 N" r+ T4 d: M7 ~
（4）存货
0 _# H9 E$ X$ t存货 Inventory
) G' e+ x# o& n! F5 x商品存货 Merchandise inventory
! e: ~& c# C$ M) F A1 C产成品存货 Finished goods inventory . e( f5 Z( ]" w3 S7 _
在产品存货 Work in process inventory
6 c% R( k' o3 T# |原材料存货 Raw materials inventory
0 e, ~: P8 r& I6 v8 H( Y2 A" ]起运地离岸价格 F.O.B shipping point & n- [" s, y7 K$ e6 m6 i; d
目的地抵岸价格 F.O.B destination
3 b: r7 | P C+ A9 Q寄销 Consignment 0 r/ _! A# }+ U! ^1 m( y1 ?
寄销人 Consignor 8 z/ k, x) C- Q
承销人 Consignee # M5 ]; Z' G7 A
定期盘存 Periodic inventory 1 L$ x: L3 r. ^6 c i' f
永续盘存 Perpetual inventory
1 V* V$ I+ w. X1 q购货 Purchase
4 P9 W3 j: {4 f* R& W购货折让和折扣 Purchase allowance and discounts ! \1 R6 e6 A1 Z) z, G
存货盈余或短缺 Inventory overages and shortages + s( H, e: I3 u8 X+ D
分批认定法 Specific identification 0 R/ _7 K) L' s5 A9 |1 s
加权平均法 Weighted average 2 ~/ o- D- @5 L# l. C o; X% U
先进先出法 First-in, first-out or FIFO _) p7 O2 e2 N6 {- g* U4 v
后进先出法 Lost-in, first-out or LIFO
" \/ |: Q$ D5 ]移动平均法 Moving average
. t: Z5 A% B: \% ]成本或市价孰低法 Lower of cost or market or LCM , m' K, c( U+ v/ j$ Y7 S
市价 Market value # F1 O) z! |: ^8 Y# o j
重置成本 Replacement cost 8 W& @1 p4 C% c+ n5 |
可变现净值 Net realizable value $ V" ~1 w: B) `2 E6 f% R) c' r# o
上限 Upper limit ; p/ X( D# [) D9 l
下限 Lower limit ' P& }5 A! h1 [! h# t
毛利法 Gross margin method - [. I: ^& U( P! q6 c) x
零售价格法 Retail method ) U+ ?: `4 `% Y& n" y- X
成本率 Cost ratio
' G' @- ]* T% n& f7 o% T( H K" u. {
------------------------------------------------------------$ A) e& |9 U7 I- H& E& o4 Z
（5）长期投资 ' O9 q$ A" i- Y! J* n- N* u
长期投资 Long-term investment 8 }% U9 a% G1 S. z' C
长期股票投资 Investment on stocks $ n/ i, M% E4 q4 o' B1 p
长期债券投资 Investment on bonds
% y& }# Y5 t6 l7 L成本法 Cost method
8 k8 e" h$ r* \权益法 Equity method
) d$ F y8 Q, S- ~合并法 Consolidation method
' ?( j/ I1 z/ s2 J9 W) u% U' _0 F股利宣布日 Declaration date
' p J& N: ?% Y% x$ c* n7 ]股权登记日 Date of record
; c* p2 J6 G" K, S. U. c3 o除息日 Ex-dividend date
: y" K5 N# X& k8 n0 u! e I& y付息日 Payment date . n' v* h; D6 J I# n# p
债券面值 Face value, Par value & j, a* a# {/ o. K- x2 G3 g
债券折价 Discount on bonds
S2 @. W: X) J- c9 @9 \债券溢价 Premium on bonds # `0 t$ h* V" R& a
票面利率 Contract interest rate, stated rate
8 _! c+ |- B" W/ @市场利率 Market interest ratio, Effective rate
+ K9 K2 E( Y+ r" M普通股 Common Stock ! O+ U$ O' [9 V& b
优先股 Preferred Stock
, |/ z5 R* Y+ @/ W9 r现金股利 Cash dividends
, v% q4 R% X: j2 w( Y- j股票股利 Stock dividends 4 q. t6 P: B) ^7 C
清算股利 Liquidating dividends + G5 ~; i$ X* }( ^9 m
到期日 Maturity date
4 o/ c( ~( p6 C" _8 {: m到期值 Maturity value / a! k0 ]: q+ l: u9 _9 D' c
直线摊销法 Straight-Line method of amortization
8 X" d4 R$ \+ d0 d% y5 W I# ~实际利息摊销法 Effective-interest method of amortization. A) `0 ]% O* ~/ O
! A1 z! d! t% x1 T---------------------------------------------------------) U8 L, {% o, h+ G* y5 ~
（6）固定资产
2 Y; D$ f1 X0 c7 q固定资产 Plant assets or Fixed assets - T# _' |9 }, C, W% ^8 R
原值 Original value
& j& u" e# w6 W4 p, D2 _0 X预计使用年限 Expected useful life 2 Y5 t3 r0 Q% i2 {
预计残值 Estimated residual value * e' W) z. [1 B3 P' S h+ ]1 K4 z
折旧费用 Depreciation expense 3 {: Y, f8 e6 S4 f+ @
累计折旧 Accumulated depreciation 1 _% N3 U Y+ q
帐面价值 Carrying value - I6 A, t3 h L1 V# Q# X
应提折旧成本 Depreciation cost
8 G" Y% _! [1 O& J净值 Net value
0 r. }: Y2 D% e: ^/ l/ G在建工程 Construction-in-process
8 m% S0 F' m; M4 H9 i磨损 Wear and tear 4 U; R$ W- S ^% j
过时 Obsolescence
/ T' E$ S9 C4 d M" n- \直线法 Straight-line method (SL)
. M" y& ?( D5 v5 i7 k- N, U工作量法 Units-of-production method (UOP)
: q* ]' x, t% l4 ]* O7 @( b加速折旧法 Accelerated depreciation method
# B3 s, g* W" m3 ~% c! \双倍余额递减法 Double-declining balance method (DDB)
& w- Q0 Q: w& O/ z年数总和法 Sum-of-the-years-digits method (SYD)
- \9 c2 J4 V- K. \1 p以旧换新 Trade in
. g' C# X* {: j2 E5 q- j. H, E# l经营租赁 Operating lease - y. N x, {3 V2 d! d7 H% _2 ^( p8 W
融资租赁 Capital lease
6 p! r0 S5 }# R4 T; a廉价购买权 Bargain purchase option (BPO) ! x8 Y2 x) y' J& z& z$ ?1 {! c
资产负债表外筹资 Off-balance-sheet financing : H/ {( [4 n6 Y+ R: p
最低租赁付款额 Minimum lease payments4 q; |' c: E1 r" \. V3 l; R2 P
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% w! T/ v" {9 J2 W5 R6 A（7）无形资产
. X% }) N' N2 h, l+ G! b无形资产 Intangible assets
' n9 Q) [/ n/ R专利权 Patents
$ ^ y K. k+ r商标权 Trademarks, Trade names
. \ q* \- p: [( t$ b. V0 x著作权 Copyrights
. t9 {7 Q/ P5 {/ S特许权或专营权 Franchises
1 x: |- V, z6 M( D1 D商誉 Goodwill : k, Y0 m( X- x
开办费 Organization cost
# S8 W. E: n' Y8 O, D租赁权 Leasehold , i% ?! P% |- M- V) c
摊销 Amortization
4 u3 N+ K. w1 E! j! p8 x- ~--------------------------------------------------------
( _! e/ R% C7 H$ i2 } s! z* R3 a' S（8）流动负债 7 [, ?. c% V0 k7 v' Q; l
负债 Liability
3 Q; X) J: j9 ^流动负债 Current liability 9 x+ v. P% R( O" P: ?4 X
应付帐款 Account payable 4 W0 G% ?7 |1 i- U, ^; o
应付票据 Notes payable
9 I8 F' m9 c: D% ?8 p2 {贴现票据 Discount notes 9 O( ~- d" \9 i! c0 n1 y
长期负债一年内到期部分 Current maturities of long-term liabilities# m) ~6 Q! |( Y" o% }3 C/ V
应付股利 Dividends payable
- w6 R9 r# s% h* F" v预收收益 Prepayments by customers 0 X3 f! p7 R0 J- _- m6 N
存入保证金 Refundable deposits
& A4 B, Y0 |4 O9 _- ?9 v/ J: x应付费用 Accrual expense
. `0 U; g0 y* E% J增值税 value added tax
5 _. v8 e- `3 s" b( Q* x营业税 Business tax
8 [- G: x* g( D7 i应付所得税 Income tax payable ; `& u, U& W3 q
应付奖金 Bonuses payable
% S( ^; e9 }' ]0 C0 B" B5 r产品质量担保负债 Estimated liabilities under product warranties
- e& W2 q/ ]& o2 v3 D2 V/ U' n赠品和兑换券 Premiums, coupons and trading stamps - g; | v" b! f8 Q/ w j
或有事项 Contingency
/ K# C5 L; g' \4 `$ u1 w* }, P [或有负债 Contingent / m; R! W- K% f6 n+ T7 Y4 h
或有损失 Loss contingencies
$ K& f7 t3 E2 Z* s4 s) ~或有利得 Gain contingencies # i( {, f- w1 C2 M
永久性差异 Permanent difference
9 N2 ]- W+ P. D7 h1 L时间性差异 Timing difference
: p7 \- j: e% b$ b: s9 N" p应付税款法 Taxes payable method
" w/ k' v, _" V g3 O1 c* |/ h2 o纳税影响会计法 Tax effect accounting method
' M9 S/ p: Q# [0 W递延所得税负债法 Deferred income tax liability method
( \8 Q6 d0 `) W1 I1 ^$ l: q8 K l' p2 U
------------------------------------------------------------+ @1 y# ^/ O+ @# H2 ?" e
（9）长期负债 * h- |7 _; Y- R+ ]0 X1 n
长期负债 Long-term Liabilities
3 E( P; o6 _3 C& p应付公司债券 Bonds payable . a" p! m( \. I4 V
有担保品的公司债券 Secured Bonds
G4 N! I8 L5 M! W7 M抵押公司债券 Mortgage Bonds
- W' @+ d8 x) w保证公司债券 Guaranteed Bonds
) W. d2 `5 k+ I. G/ D3 l0 c信用公司债券 Debenture Bonds 5 k) e5 x4 L# `# i
一次还本公司债券 Term Bonds
$ J/ n8 ]& ]" @$ X3 @分期还本公司债券 Serial Bonds * T$ D% @3 t8 @1 ^
可转换公司债券 Convertible Bonds
- H' S3 D, m# N可赎回公司债券 Callable Bonds
, f! x. m* V: V, u- h [) B. D可要求公司债券 Redeemable Bonds % d. T: [7 d( p
记名公司债券 Registered Bonds " W: \- ]9 @" q# f8 O- `. l, Z- k
无记名公司债券 Coupon Bonds 9 y2 o/ f, J% a, H W4 O" c
普通公司债券 Ordinary Bonds " Y4 _0 |1 j7 p
收益公司债券 Income Bonds $ [2 A" [, \6 _1 l1 q
名义利率，票面利率 Nominal rate
5 O# a7 j' f* J2 `实际利率 Actual rate
% L7 y. l! b- M- A有效利率 Effective rate ' c. e) F8 _" ^2 M; a7 e* k
溢价 Premium
. ` |' `9 S! M+ ?折价 Discount
' j! }/ k0 j9 _& L7 l面值 Par value ' `# r8 _, a6 c
直线法 Straight-line method
9 b1 ?, M t7 S# C+ ]$ v! |实际利率法 Effective interest method * b* G: G2 d3 ~% l5 O: L% ?
到期直接偿付 Repayment at maturity
4 c3 z4 y; g- q+ Q; o- o提前偿付 Repayment at advance . a8 G- ^! g. X* F6 t
偿债基金 Sinking fund & ` u5 U/ Y! K, C
长期应付票据 Long-term notes payable
) Y3 {! I5 H' C" j3 R( F抵押借款 Mortgage loan
: Z7 S% p: k& q& s8 O--------------------------------------------------
$ ^, T3 i3 j; l! q* O4 d（10）业主权益 9 `" r) E! r: ~' B
权益 Equity
$ P1 X% ~# A+ i; q, v8 j* {( M业主权益 Owner's equity e9 Y& u" o0 A
股东权益 Stockholder's equity 7 @9 i2 A, j; z$ D4 ^' N
投入资本 Contributed capital
/ ?/ u% X( I7 {& b! {9 ]5 U. \缴入资本 Paid-in capital 2 e1 L( C1 F. X! [
股本 Capital stock
w' u1 R+ b7 s4 K资本公积 Capital surplus & ]! B4 W2 p$ T: ?8 T
留存收益 Retained earnings ; u1 ?- ^" Q+ d3 Z, d8 n* Z
核定股本 Authorized capital stock & W2 ]2 T4 @6 n6 t1 {+ f
实收资本 Issued capital stock
; l$ E! j$ F- T4 D" ]( U) {发行在外股本 Outstanding capital stock 0 B8 n+ P) ~5 Z( k9 c. }2 n
库藏股 Treasury stock 7 N' N' m, c# v0 d8 h
普通股 Common stock
- O) e3 ?' R" o- n! r4 p优先股 Preferred stock * ]8 s( _. _% D$ i
累积优先股 Cumulative preferred stock
8 f* U$ ?0 M& e3 X) f非累积优先股 Noncumulative preferred stock B2 q$ q, Z' _" `4 l8 L
完全参加优先股 Fully participating preferred stock . V3 Y1 m- h: F7 Q5 G$ }
部分参加优先股 Partially participating preferred stock 9 b* C6 F$ S. [& p4 o( i
非部分参加优先股 Nonpartially participating preferred stock ' u: G8 D) K5 Z. i) E7 @9 t9 q: y
现金发行 Issuance for cash
/ h" h/ s, p4 O9 E% a非现金发行 Issuance for noncash consideration " y& J/ J$ H# R) K; M: F. N4 ~# `
股票的合并发行 Lump-sum sales of stock 0 k1 Z0 T" z0 I! n% z
发行成本 Issuance cost 7 N1 v- w3 h, S0 x7 w. D( X. B1 @% n
成本法 Cost method
/ s" h2 P9 X8 \" \- {面值法 Par value method
9 J6 {+ g) M% \3 U: @捐赠资本 Donated capital
9 s5 I( V; z7 C7 ]盈余分配 Distribution of earnings , d: n c" ]4 h8 `/ n ~) }2 n+ ^6 h
股利 Dividend ! g y+ O+ ` y8 j+ d
股利政策 Dividend policy
B/ o" l7 \4 r9 h* F1 T宣布日 Date of declaration 8 h4 Y0 C: l5 ]4 z. `/ A; r; v
股权登记日 Date of record $ d1 U! h" y5 f, q
除息日 Ex-dividend date 8 J8 i3 E$ _: w# V A% ?
股利支付日 Date of payment
: I! f% \, ]% i; ~现金股利 Cash dividend 9 q( e) x+ v) E' v
股票股利 Stock dividend ' W/ |& ]$ F, \. Y
拨款 appropriation ) g$ D7 d) p7 B3 O1 i$ f$ O! @
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（11）财务报表 2 X# ~. z* Y8 @, O. s
财务报表 Financial Statement , x7 r: _+ r. {# n9 b
资产负债表 Balance Sheet ' d5 W: e/ o& x$ c% k' ]
收益表 Income Statement / ^( x2 w( s' E5 I) }
帐户式 Account form , ^1 a6 H s! u: I( a1 \
报告式 Report form 2 e1 R% U% F$ t4 j6 i
编制（报表） Prepare
) s: o! F B& u' p2 o) d工作底稿 Worksheet
6 `5 H4 `4 U# L3 Z: j多步式 Multi-step % u: c7 t3 t" W" H9 z9 P$ F" g
单步式 Single-step
6 m ~, |( Z5 }; H d1 E* R! l-----------------------------------------------------------
6 n( p( u$ B: O) `; A（12）财务状况变动表 ' f1 L1 f' s# A; F6 ]% r
财务状况变动表中的现金基础 SCFP.Cash Basis ; G. F0 ?8 ~* l/ @
（现金流量表）
/ g$ u/ k% {+ G9 w* k财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 8 T( J7 \2 g w2 `! O
（资金来源与运用表） 2 ~; Y# q' F1 O9 M' f# E
营运资金 Working Capital
4 w0 W' m% }: N4 j全部资源概念 All-resources concept ( ^ u1 n8 B N" s& b4 b+ L
直接交换业务 Direct exchanges
* G+ ]4 ]) T' F正常营业活动 Normal operating activities 5 ^8 M5 ~/ G6 s: v0 D) P
财务活动 Financing activities
: o* w K* k2 H/ y投资活动 Investing activities 8 U6 R/ l* Q) R {8 P8 G
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（13）财务报表分析 0 p# F% P3 ?$ S- q
财务报表分析 Analysis of financial statements ( d* \+ k& T! J! n" k; I
比较财务报表 Comparative financial statements 8 X3 d* M5 p4 h& r! z( V' _
趋势百分比 Trend percentage . o ]* K; j/ w! g
比率 Ratios
8 f! w9 b/ R2 P; D" m1 o普通股每股收益 Earnings per share of common stock
! @1 t! q& B( D: P1 m2 N股利收益率 Dividend yield ratio 7 N" m2 j/ Z9 i" j
价益比 Price-earnings ratio
' _ i' M6 ]8 M, M普通股每股帐面价值 Book value per share of common stock
$ ^0 Q; K" l4 [% k5 O资本报酬率 Return on investment $ P( U: t& g' Q5 d
总资产报酬率 Return on total asset ( _; e) Z$ b! L7 u& B
债券收益率 Yield rate on bonds / i4 x8 W- J4 d2 p
已获利息倍数 Number of times interest earned - M o Z# }% U2 S6 [
债券比率 Debt ratio
, x6 a" q: C2 ^" c8 ^: D优先股收益率 Yield rate on preferred stock
3 I8 c) {6 x. V3 r8 j营运资本 Working Capital
4 c) P0 x- c7 z周转 Turnover $ B& E( y H0 n2 ^1 M) E7 b* }" K- k' B. T
存货周转率 Inventory turnover
$ |1 j+ u2 s T$ L7 U5 T$ e/ n应收帐款周转率 Accounts receivable turnover : o$ r& [; ^: y+ ^
流动比率 Current ratio
9 T# R$ U+ r" c8 t$ L. d1 f; v3 B1 `速动比率 Quick ratio
H. M* F5 Y |5 D6 w0 {) ?( P酸性试验比率 Acid test ratio: l8 M$ [& V8 O7 \! u. o9 `: b5 U
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# T! q% Y" s2 F, X: \7 I$ a7 C（14）合并财务报表
+ j, S& {" M1 y. A+ z3 g6 H; w& f合并财务报表 Consolidated financial statements
! ^+ [. L; ?7 O5 h吸收合并 Merger ( H: I3 m6 w& y- k. g
创立合并 Consolidation
6 O) q8 ?6 u5 y7 m控股公司 Parent company % s; s2 m+ o- g6 B! w
附属公司 Subsidiary company
; k' S. G8 O) N, ? M- I少数股权 Minority interest
+ n# `) F% A% m5 \0 l# [ P& h权益联营合并 Pooling of interest 4 A( o" L, Y- M1 z9 i; h: R
购买合并 Combination by purchase
5 Z b! |( C& x' T7 v权益法 Equity method % W: y8 B/ L+ F/ g( Q7 Z$ A
成本法 Cost method
0 r9 Y+ P7 f6 V
1 F2 e1 F n3 J3 y6 c$ p0 s------------------------------------------------------------
& J5 e" Z& T1 ]5 _& s% r1 W（15）物价变动中的会计计量 ) N; b& z" C( ~ I& M5 m
物价变动之会计 Price-level changes accounting
/ H8 c9 [2 M$ p( j% {% K一般物价水平会计 General price-level accounting
3 \. ~) ^ A$ _4 c9 O货币购买力会计 Purchasing-power accounting
4 S5 H% b9 O1 B统一币值会计 Constant dollar accounting 0 Z3 C* k% e" A: t$ W
历史成本 Historical cost ) `5 x' r+ m7 c, g7 [. c: v6 ?
现行价值会计 Current value accounting 9 z2 @8 e6 Y7 O' I$ K' @
现行成本 Current cost
$ s) P" H5 f4 J- N' U' r重置成本 Replacement cost
0 ^6 x8 P0 u* G5 z0 @+ G% R物价指数 Price-level index
! b. R+ ?9 |, N国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
! n% B3 J5 \: ?2 G3 |; y9 l. z& y8 ?& Q消费物价指数 Consumer price index (or CPI)
6 W- t0 ? h" C# V( R w批发物价指数 Wholesale price index
4 ?( ~( b5 i: c货币性资产 Monetary assets
1 P8 J# {2 Q1 n u4 H货币性负债 Monetary liabilities ) I$ M& l+ Y) L& e
货币购买力损益 Purchasing-power gains or losses 9 w% g1 |+ w% ~0 a) R- {
资产持有损益 Holding gains or losses
9 K$ I0 r& o4 r/ o9 X未实现的资产持有损益 Unrealized holding gains or losses
/ f( D* D3 T, ~( E- D, C1 a! M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
