 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
- q7 |( ^1 m+ o会计 accounting
5 S+ T4 [& Q1 \. P! b$ a7 B决策人 Decision Maker
: a4 `6 F$ k& `+ q8 v: D投资人 Investor
) b3 ~- w0 ^( [+ `) }2 A; G$ M* O& y; j股东 Shareholder
2 V3 h6 R% @# m债权人 Creditor
/ C y+ B/ L+ s0 ~. A& Z( E9 b3 H财务会计 Financial Accounting 0 D, `# E+ J3 V' @ j+ S
管理会计 Management Accounting
" U+ g& m b: G7 f+ L% M# M1 k, h成本会计 Cost Accounting
& U: O9 ^; D, j) c私业会计 Private Accounting $ w% W, j# e, V3 ]9 ]
公众会计 Public Accounting ) N. A5 X B+ R+ R( p* B) }( {
注册会计师 CPA Certified Public Accountant 1 [4 S ~1 @ b' N
国际会计准则委员会 IASC
' j9 P4 q1 @0 n1 ~美国注册会计师协会 AICPA . c8 s2 t& V _
财务会计准则委员会 FASB j' ?/ N) {, l# `7 r2 X
管理会计协会 IMA6 s8 O2 ]& ^& _8 q
美国会计学会 AAA
$ V, T& U3 D; G( A. |税务稽核署 IRS
* {( e! v- l* n8 M2 i" w独资企业 Proprietorship 2 K- q' z* c8 K! Z9 A/ v
合伙人企业 Partnership 2 N M+ u# J q# n
公司 Corporation . s" v, i' `: }. v! k2 W# U
会计目标 Accounting Objectives
- r( _2 b; c7 J% L( D( g会计假设 Accounting Assumptions 2 K6 j% h2 q( t+ w
会计要素 Accounting Elements
* X+ M' O$ g( m) z3 b会计原则 Accounting Principles
7 E: t6 {) a) L. R5 ] b会计实务过程 Accounting Procedures , ~/ f" D0 l/ m
财务报表 Financial Statements
7 C( C. }3 i3 U }7 Q2 u% C I; j! u财务分析Financial Analysis
& M) ~, t& X. }6 @. _会计主体假设 Separate-entity Assumption
2 J) I/ x4 i0 y. U. ^货币计量假设 Unit-of-measure Assumption + ?2 I0 `( [0 g5 @2 M( V
持续经营假设 Continuity(Going-concern) Assumption & s4 k. l. `& D @$ Z5 ?
会计分期假设 Time-period Assumption
7 C6 K) ~+ @. i8 \# O资产 Asset # Q5 j+ L! a+ }+ O6 _1 `" m
负债 Liability + X8 S7 j6 O* G2 w' r, H4 u* ^
业主权益 Owner's Equity
' B; d0 U/ t! |# M% G! A0 y4 g; H收入 Revenue - m; |7 {. [* I
费用 Expense 8 E6 Q x& Y% _# l; Y* k* D
收益 Income
5 W* Z x2 ?1 b* X亏损 Loss
" i/ u5 k9 W) u5 ^( ?' r4 D历史成本原则 Cost Principle
4 D$ E# S" v* M& z- \收入实现原则 Revenue Principle 1 g. ^- Y b; G8 n
配比原则 Matching Principle " L# v C( x) v( H z
全面披露原则 Full-disclosure (Reporting) Principle
9 `& i _5 n9 B客观性原则 Objective Principle
+ I( ?# f9 ?$ F一致性原则 Consistent Principle
: `, J9 |7 r8 B- s可比性原则 Comparability Principle % N O. E: B0 r+ x
重大性原则 Materiality Principle9 g$ ?3 Q* N: ~& L$ b
稳健性原则 Conservatism Principle
# K9 A6 O( F5 P8 z3 ]- q! ?权责发生制 Accrual Basis ?" u" Y1 y% B: K9 U5 v# _
现金收付制 Cash Basis
! r6 f. H% L; T* x9 m财务报告 Financial Report
+ y( o8 S! T! j" s) E+ l- c! `流动资产 Current assets
, Z. ?# S6 L) P. y) {流动负债 Current Liabilities
8 R% {- S. }8 y! f( e0 c" N1 u# L: |: I长期负债 Long-term Liabilities - K# @- @2 a) }$ m* V+ t1 K# L
投入资本 Contributed Capital
, @) T. H! C$ n: z3 H. z+ a7 w留存收益 Retained Earning v% n: H+ ]1 | h3 k
+ \" z3 q- l- Z. ]7 P
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. y1 O G/ ?( ~5 E& m（2）会计循环 + l& a( A; i0 {, \/ t: z* J
会计循环 Accounting Procedure/Cycle
, V9 a* [' h: K: |会计信息系统 Accounting information System ! _9 I* I3 J! j& ~8 o) e
帐户 Ledger
/ |- A+ A9 z0 a( W. i8 p. F会计科目 Account
/ x2 c1 v6 w) |/ J! t) f. T5 n- U会计分录 Journal entry 7 U, P# z, v: f& t7 X% D
原始凭证 Source Document
; {) L! y' i; P; R' K p9 w) [日记帐 Journal * V2 H7 x0 K' k9 X8 ~( C; M" i3 \4 V
总分类帐 General Ledger
$ O- }5 j' R9 E4 c* Y# \. k明细分类帐 Subsidiary Ledger 4 S8 Z; r, X* `! b9 S; n
试算平衡 Trial Balance
2 {9 c/ R [, F0 P: h, m1 V9 G/ q: b现金收款日记帐 Cash receipt journal
/ a, x7 k! G( S/ Q$ q8 q" D现金付款日记帐 Cash disbursements journal " Y& t# s. i# c9 a! k6 X! w
销售日记帐 Sales Journal
6 d' o {+ f( ]/ }购货日记帐 Purchase Journal
" a) A) K3 V1 m. A- t普通日记帐 General Journal
& x. t$ m3 n/ V0 o3 ]& C! k1 {工作底稿 Worksheet 2 R' N. l7 H, g+ y7 Q( @
调整分录 Adjusting entries 5 f* R" ]7 Z/ \: I3 _2 ~+ p# t, W: m
结帐 Closing entries
* U/ O1 j2 W L* c3 E* R
+ N$ I! v5 ?) w. h$ @# l# ^----------------------------------------------------------( i) m9 U& y' w, f; W2 X
（3）现金与应收帐款 ) e2 F' N H) L
现金 Cash ' r2 F4 k c* G( ]' R
银行存款 Cash in bank , C, m: R8 e1 t5 i: E0 Q0 \. {9 \
库存现金 Cash in hand / {0 c# v, f- ~2 H; _) Y
流动资产 Current assets
" r, p5 P& A; ]偿债基金 Sinking fund 0 x1 p3 E8 f0 ?, S3 L( Z
定额备用金 Imprest petty cash
! S% o6 c8 t9 S. J, B7 s支票 Check(cheque) * T1 s* t7 c1 q2 n
银行对帐单 Bank statement ) f+ f3 x+ ^+ i2 A
银行存款调节表 Bank reconciliation statement
0 q0 J, V6 t: w3 f( A在途存款 Outstanding deposit
d' r! R* [& W) g在途支票 Outstanding check 8 o5 p8 B. q; M. i
应付凭单 Vouchers payable " j2 j. }: ]* H& R
应收帐款 Account receivable
) Q- D- d' K0 g) p" w& F1 e应收票据 Note receivable
& O9 f3 I, @( i% w5 ?: V" o4 E起运点交货价 F.O.B shipping point
8 |8 q: Q; q3 K8 \) q目的地交货价 F.O.B destination point 7 S: o1 F; |9 m# O6 q
商业折扣 Trade discount 0 q" n0 b6 l" g
现金折扣 Cash discount
( `* f( n' q j' e5 T: c, O1 J销售退回及折让 Sales return and allowance
+ P% F( p5 m) J. s0 z5 s坏帐费用 Bad debt expense 5 u8 B+ S" X5 L" D
备抵法 Allowance method
$ Q. M8 i) t0 Q- v) s4 j1 W备抵坏帐 Bad debt allowance $ \3 F5 o4 O3 b$ M- r. s
损益表法 Income statement approach V$ b! t! R2 [* j/ P
资产负债表法 Balance sheet approach
/ R1 T3 y3 B& z0 o+ `- l; }! ~# m帐龄分析法 Aging analysis method
3 @- f' s! n; y1 N" {直接冲销法 Direct write-off method
- v' H' e. U7 z0 J! j+ u带息票据 Interest bearing note # Z2 N( U6 h; ~( ]+ H! \3 O/ R
不带息票据 Non-interest bearing note 9 \7 ~ @; `$ @0 g$ j
出票人 Maker
5 R0 n0 S8 `/ \2 g+ I, ?$ r1 f _7 U& \受款人 Payee
# F% |+ I3 _: T5 x: t" L本金 Principal
/ I: o5 R* ?& q$ \; W利息率 Interest rate
9 P' B) T$ a- W) d+ c9 O到期日 Maturity date . O) @9 [; C' Z, L2 l9 ]8 g
本票 Promissory note
i' @0 u# r" U0 L" |5 `8 Q贴现 Discount ' ?0 q" W1 A1 x0 d% _) V% l5 i. e
背书 Endorse
1 C" Y+ Z: v, c8 ]. h2 q拒付费 Protest fee
9 W* c$ g1 g& i; G
* K0 l) J- X, s------------------------------------------------------------
, J; s" Q6 ~& J& I4 m& q（4）存货
3 e" H3 g8 R* R+ e存货 Inventory 7 x- t6 J5 b. |; {, g5 d
商品存货 Merchandise inventory - A3 S% r5 a/ V' A
产成品存货 Finished goods inventory
6 v5 v9 `, B4 T8 G- F在产品存货 Work in process inventory 2 S& g ^# p' i7 @" |; g7 n+ {- D, X
原材料存货 Raw materials inventory , Z" J% V+ B2 A5 e+ F( B) Q |
起运地离岸价格 F.O.B shipping point
w4 }5 _' L, T0 ^+ ~ S( G% ~目的地抵岸价格 F.O.B destination
' O- y* |, j6 k# }1 i寄销 Consignment
; I3 w* V A- e寄销人 Consignor 3 Y1 }2 ?9 f! _+ W
承销人 Consignee
5 k5 O# E. A3 {& @$ d* A定期盘存 Periodic inventory . R# I. G9 Y& C8 l; W$ O/ b
永续盘存 Perpetual inventory
* P8 Y" E' v8 x+ V* a购货 Purchase
# o$ }: k3 z" F3 ?4 r, c( b购货折让和折扣 Purchase allowance and discounts
+ N4 ~9 x$ L; f4 ]" }6 ~存货盈余或短缺 Inventory overages and shortages
4 x# B' e. P( v4 E分批认定法 Specific identification * _" R* G0 C; c1 L" j
加权平均法 Weighted average , X1 A2 \" J+ h% s
先进先出法 First-in, first-out or FIFO
, {/ N) O- i; \3 K5 P后进先出法 Lost-in, first-out or LIFO 2 Z9 h0 ?& o% f
移动平均法 Moving average
% f! d8 @6 `' I4 D9 O0 D成本或市价孰低法 Lower of cost or market or LCM
, p3 `- p& c) ]7 \; `: D& |市价 Market value 7 {* O0 I$ o, U. X4 g; G5 m+ H- R2 T, W
重置成本 Replacement cost
* |2 g" W& `) x' @可变现净值 Net realizable value - Z& ?8 f% [3 Z8 M6 D/ v
上限 Upper limit / W+ h/ V! F6 h7 S% `/ d/ j7 W
下限 Lower limit - |- T; ?+ I( a' H2 P% o5 O3 p8 K
毛利法 Gross margin method
7 l+ j# q z, n/ D零售价格法 Retail method 3 b1 K, Q/ }. H: [. ~) e
成本率 Cost ratio ) w8 _. u0 _* {- A& v0 [7 n9 `
( V1 s* S' G; v------------------------------------------------------------
2 [& q, Q/ k" v8 a1 A2 K% e（5）长期投资 ! o2 g( @2 d. i& p. p$ C# c+ V
长期投资 Long-term investment
4 R# y2 \3 N, R' `* z) `长期股票投资 Investment on stocks
7 k+ R4 |, s) ?6 ~长期债券投资 Investment on bonds
! z. d7 e" J- b成本法 Cost method
2 q- W; q, ? g9 x4 D# k+ w权益法 Equity method 4 V: w; n" x3 z' ~7 W
合并法 Consolidation method
& a2 }. G0 f' y5 u7 G) F- c股利宣布日 Declaration date 5 Y& r! H1 `3 m( E( H F0 N
股权登记日 Date of record ; R" s# F4 j: X0 |
除息日 Ex-dividend date , T& U: ~: f2 V/ O& D
付息日 Payment date 4 G$ T9 S9 B( W3 A
债券面值 Face value, Par value 2 @0 A* O" f6 w. H# d; @
债券折价 Discount on bonds
) \& P4 @4 f8 i+ {" } T! ~. D债券溢价 Premium on bonds
0 S) N! m& c1 k: J+ y% D) u票面利率 Contract interest rate, stated rate
2 ?3 I! E3 M* B( k$ ]4 _% E. W% O市场利率 Market interest ratio, Effective rate
9 X( e5 F0 G; S, P5 Z普通股 Common Stock % E2 v" O8 m; s% Y
优先股 Preferred Stock
3 m$ Q8 G0 G/ | F现金股利 Cash dividends
) v1 _3 Z9 p$ {- U4 F) w9 R5 Y股票股利 Stock dividends $ t9 F) y! s2 W5 Z4 Y: K$ B8 M
清算股利 Liquidating dividends : Z) e# g( b X: D
到期日 Maturity date
+ I; ]: l8 W8 f, v到期值 Maturity value
H! s" O1 `0 l直线摊销法 Straight-Line method of amortization
. q& M& H) {6 d( J& L+ l8 m. F6 h实际利息摊销法 Effective-interest method of amortization0 B# E4 Q* s$ l! _1 f
( {# F* f2 ^$ M* {6 n4 w7 C/ e. _---------------------------------------------------------
/ z) g. G; P6 U（6）固定资产 % A; a; B& j, Q) S
固定资产 Plant assets or Fixed assets
0 H9 H+ o! r' Q3 X原值 Original value . F: }3 h8 |/ \# g0 p' y
预计使用年限 Expected useful life
9 A2 O0 ^) N8 a1 h# B Y, g预计残值 Estimated residual value
c7 F* B B3 a+ m9 q折旧费用 Depreciation expense 5 w- k1 a# w8 C! E/ s' i
累计折旧 Accumulated depreciation , {$ P6 |+ J( i4 Z& U) x+ e
帐面价值 Carrying value
7 ^7 g0 T$ e3 H+ Y应提折旧成本 Depreciation cost 8 p- b1 w3 ]/ l* ]# a1 h* A
净值 Net value
! F3 p' V& S: M. V在建工程 Construction-in-process / s% o) K' {3 d/ x
磨损 Wear and tear
/ n1 q1 U: E' e y+ E- y6 e过时 Obsolescence
; Y: E' Y" h" `" ^直线法 Straight-line method (SL) 2 S5 @. U- b6 e; F; Z
工作量法 Units-of-production method (UOP) , c& c" M& o. Q$ M/ Y4 F0 K' V
加速折旧法 Accelerated depreciation method 3 R/ @$ a3 O- u$ P, ?7 o. H
双倍余额递减法 Double-declining balance method (DDB) ) R$ P& K4 i5 `0 n" F5 y
年数总和法 Sum-of-the-years-digits method (SYD) 7 ?( D( P% g% v) }8 V
以旧换新 Trade in
l. o- W& r# Y" N经营租赁 Operating lease % _# x& b5 A7 ~
融资租赁 Capital lease
: i0 p/ t0 l9 ]/ o廉价购买权 Bargain purchase option (BPO) $ t" s, ^- H8 [! {! C
资产负债表外筹资 Off-balance-sheet financing
. e9 y% N8 e9 m8 k& Q最低租赁付款额 Minimum lease payments/ k% w, A; L( U: o
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" V( k; ^+ `. F3 n& b（7）无形资产
% H5 }1 E% M! [ b: b- Q2 z无形资产 Intangible assets " Y: Z5 m5 f1 M3 v: Y" f6 F* {
专利权 Patents 0 q# _* V% D5 u
商标权 Trademarks, Trade names
' K# P+ e0 V5 P5 y8 @ P% |8 B著作权 Copyrights ; u2 ]) Y/ B0 c3 n8 f
特许权或专营权 Franchises
# W$ }( v: m( t: k3 X5 n$ u商誉 Goodwill
+ J$ s2 d. K* y& Q" ]( V开办费 Organization cost
7 ]; i* a7 r5 _2 t. G租赁权 Leasehold ! z. f- E' r! X; Z* r Y5 h" ~- ^
摊销 Amortization + q# L; Q4 ^( u
--------------------------------------------------------
( a1 s. a- I$ m. k（8）流动负债
# q; D* G$ ^) i$ h8 O/ S+ m; h负债 Liability 7 _3 d" a' B7 a& k
流动负债 Current liability
6 x* B5 c6 P6 Y: l k4 E& N应付帐款 Account payable
5 |0 |0 J3 i/ _6 b" h: q应付票据 Notes payable + O; G: R' Q6 V$ g1 L6 o$ ]
贴现票据 Discount notes
% s2 L# O; h0 y6 ?" E, P9 {0 g5 A长期负债一年内到期部分 Current maturities of long-term liabilities" k! e* [' a4 h k( X, ?* Z
应付股利 Dividends payable
9 a! l L% q" Q) e- U3 i1 [6 M预收收益 Prepayments by customers
( g& S9 T1 c8 M3 }! X. D. p存入保证金 Refundable deposits
: D* @+ d7 [6 B应付费用 Accrual expense
5 f7 s! l# [6 ]2 Q+ U- G% ]增值税 value added tax
5 b. x" R3 P. q# O) c! j营业税 Business tax - r6 c# q. D3 @
应付所得税 Income tax payable 2 D1 a/ {" p7 r9 h4 _4 z9 L
应付奖金 Bonuses payable
/ j; d' `0 t; `+ W2 l产品质量担保负债 Estimated liabilities under product warranties ) c- t/ P4 c: A0 b+ r
赠品和兑换券 Premiums, coupons and trading stamps ( i) X6 x! Q4 B/ v9 |
或有事项 Contingency . N4 e9 m; U* D) h, R$ X
或有负债 Contingent $ B1 Q, [9 l! F& N2 f
或有损失 Loss contingencies . j% @& {! `" P1 e+ p. W- S
或有利得 Gain contingencies
3 s& P5 Y) o" E) c永久性差异 Permanent difference + | M5 u) L1 B+ Y/ x
时间性差异 Timing difference ) [2 M" F5 r. N0 [, W: y# z8 {
应付税款法 Taxes payable method + [- b- |9 m9 @0 w }
纳税影响会计法 Tax effect accounting method
5 Y: K9 q% H5 t: r" L递延所得税负债法 Deferred income tax liability method ) u; n7 p$ h# L; o. J" f/ O
3 M. j1 s6 I9 Z9 Z# w v------------------------------------------------------------/ t: W$ I" x, y, a. _6 R5 S. N
（9）长期负债
! S" W9 s) {8 d长期负债 Long-term Liabilities 8 E" A6 O7 S" H% {! E# b3 e
应付公司债券 Bonds payable + u6 E/ M- b* {, O# M4 X* Y1 V
有担保品的公司债券 Secured Bonds
) _% ^; j. G* k5 s9 G抵押公司债券 Mortgage Bonds - [" ?9 I( h: D
保证公司债券 Guaranteed Bonds ' u2 t: J7 G" W; N7 H& y
信用公司债券 Debenture Bonds
7 ~8 t' {8 p" I5 ^+ m, \0 `一次还本公司债券 Term Bonds ' u/ y2 t/ V" a9 j
分期还本公司债券 Serial Bonds - |3 e0 Q/ v+ F0 i( K3 x& j
可转换公司债券 Convertible Bonds ( y0 E! x- C* _6 g) C$ E) p
可赎回公司债券 Callable Bonds
4 G7 z9 `' T5 F( f2 K* k8 s可要求公司债券 Redeemable Bonds
. |: n3 L+ n- _7 D3 m; N' D: S记名公司债券 Registered Bonds
- L0 F5 \# l3 O' |5 D) u无记名公司债券 Coupon Bonds
2 ], ]) U, J5 S- Z/ e7 Y, Q8 O. f! }普通公司债券 Ordinary Bonds ) D; \" d% T! _" e- a6 J8 C
收益公司债券 Income Bonds 0 y- u% u! `# ]: _
名义利率，票面利率 Nominal rate
5 B# y2 S# _1 j+ X% u实际利率 Actual rate * s4 R( l% ?2 k$ d
有效利率 Effective rate / ^, y( |7 v' B, }) U/ Y- p
溢价 Premium 1 V8 y! e4 L" h, Y6 k J, N
折价 Discount $ J8 G: N, [: O( f
面值 Par value + e; n* ^7 r+ w8 x) `
直线法 Straight-line method
2 z" A+ u% R3 e- Y6 b实际利率法 Effective interest method
1 d& O* R$ c$ S2 D$ l到期直接偿付 Repayment at maturity 0 v3 [( C" G o9 `6 T& h
提前偿付 Repayment at advance
+ k; v; R; u, L! i$ j偿债基金 Sinking fund " T* i7 A; m1 U5 j+ k" M1 o. `$ A
长期应付票据 Long-term notes payable
) R0 \* {* X. C; G' f, z抵押借款 Mortgage loan/ U2 i2 f0 m( j6 y3 U! Q3 ^
--------------------------------------------------
/ q/ } H2 d' G. u5 i! Z/ p9 z+ A, p（10）业主权益 , [: x) G; I) }0 ]/ S! h
权益 Equity ; H3 w# R! E1 ^ n. x
业主权益 Owner's equity
! R- i# K. z* n' ]/ ]% |( @股东权益 Stockholder's equity
' m# n. p& E8 x' A; Q" [投入资本 Contributed capital
O" e( x" \- Y缴入资本 Paid-in capital 9 ?5 E0 n8 U) n6 E; T$ w
股本 Capital stock
% s2 [7 n, t- J9 F3 V, ^: K资本公积 Capital surplus
, x* u, L$ \% ~留存收益 Retained earnings
O# M7 m; a4 @. z0 \" T5 v0 x核定股本 Authorized capital stock
' Z! ]1 c0 g+ V实收资本 Issued capital stock
: c7 v- M2 l; h! A8 E! c7 p发行在外股本 Outstanding capital stock / _& [3 h) u1 w U" L. P
库藏股 Treasury stock
, j- d. M, L# _5 n普通股 Common stock
3 J$ a, f+ H$ c优先股 Preferred stock " { H! ^% ~! ^
累积优先股 Cumulative preferred stock
' w( t) E0 r0 K( n; s( v非累积优先股 Noncumulative preferred stock
# _4 e3 j1 M4 k: p; h0 @完全参加优先股 Fully participating preferred stock ! k1 O- X" w# U8 y0 |' }5 ~8 y; H
部分参加优先股 Partially participating preferred stock 5 t9 R" X. M8 t; {, u, C
非部分参加优先股 Nonpartially participating preferred stock ! q5 ?) ^# v3 E8 y3 k% g9 z
现金发行 Issuance for cash ! A* M1 ?; s H5 ~* a
非现金发行 Issuance for noncash consideration + ?4 H7 N6 `$ C- u: p8 }# B3 O
股票的合并发行 Lump-sum sales of stock / t: w6 m; r; M$ V' I* D
发行成本 Issuance cost
1 F$ Y9 _6 v9 E/ Y; X% g成本法 Cost method
9 G; Q& Q3 e1 z1 I) G/ q' t面值法 Par value method 9 m3 U, b" Z3 W; R2 R0 g9 E
捐赠资本 Donated capital
, u3 b u$ m c3 w$ E: H0 y: x; @* n盈余分配 Distribution of earnings
8 p1 q. x" q! M x) n/ ^股利 Dividend
7 o; k) ]. F# B2 ~; a6 c* r股利政策 Dividend policy
# N) f L; G8 X6 m+ n宣布日 Date of declaration ( ?1 ~. r k. w6 y5 _- b
股权登记日 Date of record
/ f# ?% z7 y# d( [除息日 Ex-dividend date
+ v" U! V% Y+ Z- k+ }, w" Z- B股利支付日 Date of payment % U2 D! @4 `2 {0 @
现金股利 Cash dividend
" E5 k2 b: j* D$ y6 q: W! U X股票股利 Stock dividend * ~( i+ ^( ]/ }8 [
拨款 appropriation 0 V/ |& n# P! ^! @8 c. D
------------------------------------------------------------$ @6 K) ]$ `2 \, P* O$ v/ M
（11）财务报表
8 n# ~5 z# r u& C财务报表 Financial Statement
" c6 t3 d0 q7 P9 v* ~资产负债表 Balance Sheet 1 Z+ R! _9 N; `' B5 S
收益表 Income Statement + S+ o: i$ m* z+ G
帐户式 Account form - k( r+ O$ l8 j! {- I
报告式 Report form % W* R! j, Q4 J2 C- W6 M
编制（报表） Prepare 9 j U3 R6 Q% h
工作底稿 Worksheet
_* c/ S" L$ n9 Z( _( g多步式 Multi-step 5 H( _9 J9 X) H3 |$ [! X1 Q+ S4 y+ h# N, B2 {
单步式 Single-step ' T% q& C: w9 k# ?6 b0 F
-----------------------------------------------------------" I+ [% u0 C, s, J u% W
（12）财务状况变动表 / C1 j0 k8 W( \( ~: c" K+ {
财务状况变动表中的现金基础 SCFP.Cash Basis : [& X' e& r$ J+ e6 i7 s" R
（现金流量表） % ^0 p( [3 Z2 B* c( D' L c9 i
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
8 D' l3 e. s0 v$ ?, Q* `（资金来源与运用表）
& O2 N1 W- g. g8 {& A( Z营运资金 Working Capital 1 o9 K7 V1 |6 N# e
全部资源概念 All-resources concept
3 \ C; h% r6 R' t5 y/ g直接交换业务 Direct exchanges
& {. U( x# E$ Z# }8 d& t正常营业活动 Normal operating activities
2 G& T, s& {7 q O9 E$ X财务活动 Financing activities
* X* q8 V% l, X( N" I投资活动 Investing activities , N& ` y2 v( k7 h# a! C& o$ K1 x0 _: e/ a
-----------------------------------------------------------
3 g% [; @% r+ z) L（13）财务报表分析
7 o$ c4 w* B" t; b+ D9 N& i财务报表分析 Analysis of financial statements
j5 X' a+ U; u- N5 f* I1 C4 f: d+ B比较财务报表 Comparative financial statements
' X5 x8 V0 n9 P3 a& _& |' \趋势百分比 Trend percentage
7 ^' E* h$ A. o. q- E! x8 p比率 Ratios 0 j6 D9 L1 ~; j) w/ v, L
普通股每股收益 Earnings per share of common stock # Y% [8 D$ v' }) t
股利收益率 Dividend yield ratio
8 o; [- W9 Y9 S- J+ V6 ^% W7 F价益比 Price-earnings ratio $ F' Q# ] o% R! j5 Z# H
普通股每股帐面价值 Book value per share of common stock
/ x; ]: H, U' u! j' i1 `资本报酬率 Return on investment
. w' j# k1 K0 B3 t) t总资产报酬率 Return on total asset
7 ]9 g- J4 `4 _5 h# x( z* R5 B7 ~5 M债券收益率 Yield rate on bonds 7 u: c5 z% x* V. D3 t
已获利息倍数 Number of times interest earned + z8 T% e* N9 v- D; n' `/ ~
债券比率 Debt ratio
9 \9 R7 A) E- D( I优先股收益率 Yield rate on preferred stock 3 \* p: M4 \+ S' D* k/ D
营运资本 Working Capital
/ S$ h2 v' z* \/ L2 X t周转 Turnover $ U' v$ h5 e8 h1 m- l0 u, J
存货周转率 Inventory turnover
% ~) q7 B* P4 a- B应收帐款周转率 Accounts receivable turnover
, w7 u. i, r' O7 `流动比率 Current ratio
$ i& `. [+ g- h. k$ k9 s; G速动比率 Quick ratio
6 {2 u, C, [: V; a) Y2 b5 G; @$ k酸性试验比率 Acid test ratio9 K2 g2 ~3 b3 U+ m- s
------------------------------------------------------------ 2 I# d: q2 N. i, x
! W* c/ g8 C N5 W$ m7 n（14）合并财务报表
5 L$ @* z- T& v* S: e' o' v3 W合并财务报表 Consolidated financial statements
, p5 T. Q& s/ F2 Q, Y吸收合并 Merger
, A# D. M; {) E( I) P0 n创立合并 Consolidation # [; v6 s+ N3 `- n u. [4 k
控股公司 Parent company 4 v" W. W! a8 P S4 ]
附属公司 Subsidiary company / Q, x7 H+ R# J- }& q
少数股权 Minority interest
* P' l; I( o2 G权益联营合并 Pooling of interest
' _) h6 k: r4 R+ e3 ^9 P购买合并 Combination by purchase ' D* K- e* K, j/ I1 n0 s0 E
权益法 Equity method
" P; i. O$ }% k成本法 Cost method
* g- c+ a$ n% o) o* {, H; u9 m k. U& A' E) z+ Y" z, X4 b/ K: D
------------------------------------------------------------& h2 E% B5 ?; i( ^# l% R
（15）物价变动中的会计计量 7 G# K( g& `' D2 N% z$ a
物价变动之会计 Price-level changes accounting 1 Q9 [2 v5 e5 x- m( e1 K' P
一般物价水平会计 General price-level accounting 3 l/ R7 A; ?) h( u$ Q3 }5 O
货币购买力会计 Purchasing-power accounting
8 d/ n6 ^9 o5 O9 J5 W# t$ N统一币值会计 Constant dollar accounting
. I, e0 ]7 R9 ~& A7 M/ O$ ?历史成本 Historical cost
# E: Y; _3 r5 o5 W( J6 X4 L现行价值会计 Current value accounting 1 q$ }0 H- V( f( d
现行成本 Current cost
/ d- V" H( y7 v9 d c重置成本 Replacement cost
$ l3 k& R* M9 m1 E物价指数 Price-level index
/ N8 O. {+ s" k3 _国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
+ N' g4 \* p) v5 H消费物价指数 Consumer price index (or CPI) / M" W* N' o T$ a; A6 n6 L
批发物价指数 Wholesale price index * L7 G7 ^0 F5 X/ A% |3 g$ r2 X) q
货币性资产 Monetary assets 2 J. P; p m0 ]0 r/ q3 t
货币性负债 Monetary liabilities
- Z* `8 v- [1 @5 H4 l. R+ N货币购买力损益 Purchasing-power gains or losses
5 X2 i6 g) s& j+ L, P资产持有损益 Holding gains or losses
- z# }: K. b0 W) f& V6 i未实现的资产持有损益 Unrealized holding gains or losses t( J! |$ L# M9 A" u
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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发表于 2005-11-13 11:42
