 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 * X z* [4 \ u* n! w9 {
会计 accounting 6 `- v: ~! r/ n0 V1 Q# m" {$ v* w
决策人 Decision Maker 0 v& }' G1 V4 L5 v0 g$ m6 G
投资人 Investor $ `% }: j% D0 y4 c9 R$ k' q
股东 Shareholder
" N& E$ ^' ^/ {债权人 Creditor
# q* ?8 a- }. K |) i财务会计 Financial Accounting $ t, K/ Z1 b1 I" N# Z/ Q1 b
管理会计 Management Accounting
3 {* f9 U! } N% x+ G成本会计 Cost Accounting
# h( U3 d1 E9 _) m7 L私业会计 Private Accounting $ x* S1 F- }, y2 Y2 b v! s8 o
公众会计 Public Accounting
5 S9 p+ o& G) C# a* K/ E, ~: D4 A注册会计师 CPA Certified Public Accountant
6 z- l! A5 Y; C: e国际会计准则委员会 IASC
5 e4 z/ i) L+ N& a美国注册会计师协会 AICPA 7 {) x! s; I+ ~/ Q
财务会计准则委员会 FASB + p3 O$ W/ ]5 q
管理会计协会 IMA5 \+ Y& E, K. \: ` X- a
美国会计学会 AAA 0 q7 s3 @. v7 J9 ]' \1 l9 |
税务稽核署 IRS
' b. c/ s$ a6 Q, a: v% x独资企业 Proprietorship 1 M/ T+ d5 E# `' r: U ~3 g5 W0 N# \
合伙人企业 Partnership
9 g$ T7 w2 Q) ^: e公司 Corporation
- U8 r1 n3 v2 [+ i' Y+ ]2 l会计目标 Accounting Objectives 4 E6 {: b9 f- Y0 j; G7 R3 [+ p
会计假设 Accounting Assumptions
5 j# v$ J0 F8 \7 [- C7 P% E会计要素 Accounting Elements ! b6 ?, h. h% M3 R
会计原则 Accounting Principles 9 }7 B' c3 o; P/ M. G
会计实务过程 Accounting Procedures
* ? q" L' S2 b2 a) n7 `财务报表 Financial Statements ! d/ y" `5 i. }0 h: V# x9 e
财务分析Financial Analysis + q' o2 d' e2 S: _: K& p
会计主体假设 Separate-entity Assumption
, S( G7 u4 S" Q% D4 P2 @% Q货币计量假设 Unit-of-measure Assumption
& j/ I. v, w4 [' c! s+ f持续经营假设 Continuity(Going-concern) Assumption / T2 n; t" V' }! p) d% W" b% p
会计分期假设 Time-period Assumption 8 S5 p# C, q2 K5 w+ |5 I
资产 Asset
: @. x" q; }3 f$ \负债 Liability ' ^7 {5 t) y* A, \& q" J
业主权益 Owner's Equity & _4 x/ S n2 ?" R, m& j$ d
收入 Revenue
+ J# |& ~7 g) |* J: Y: M0 O/ R8 b" {9 _费用 Expense 2 _ F( r( Q: @/ a4 Z' O% F
收益 Income 6 j' t6 Z3 K* u) ^1 o
亏损 Loss
7 x0 E2 Z0 B9 J- y0 K历史成本原则 Cost Principle 0 b% g! S' ]6 g s- `" Z7 u; ~
收入实现原则 Revenue Principle
+ B, g3 F# ?7 d; ]. Z+ b& J配比原则 Matching Principle : M& m4 }8 s& N! ^. B4 ^, m8 N& d
全面披露原则 Full-disclosure (Reporting) Principle
1 q4 y' |" E& |9 j* z( b- t$ Y客观性原则 Objective Principle
4 \+ t/ d# \- u6 q4 w5 a一致性原则 Consistent Principle / i; W) k$ @8 ~$ T6 _
可比性原则 Comparability Principle 6 o2 }5 k7 F& }, R5 o
重大性原则 Materiality Principle9 m6 |- M5 q& n, _. Q( i
稳健性原则 Conservatism Principle " |+ b& {6 P; v
权责发生制 Accrual Basis ( z- W7 J1 j2 E# w. n
现金收付制 Cash Basis 6 N, n8 G5 J+ ~. Z3 i8 K/ J
财务报告 Financial Report - s8 c5 u' q: _' @0 @& ~
流动资产 Current assets * z) G9 ?" H, L/ }: [( z4 d4 U
流动负债 Current Liabilities 7 }/ l& u/ _% J5 e6 ~! v0 Z
长期负债 Long-term Liabilities ! x& g" P: s' G t2 u7 Z4 v _$ {
投入资本 Contributed Capital
8 q( r8 n! E! o* d! g留存收益 Retained Earning
4 M% K9 w3 D3 ~$ [& J( J) B+ f( j6 Z3 B2 a) @* Y
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（2）会计循环
& |$ I5 t' K: F Q会计循环 Accounting Procedure/Cycle * ^ y5 ]6 Q# G+ ~
会计信息系统 Accounting information System 4 `( i z1 n* G$ m) C3 l9 N. b, a
帐户 Ledger 3 v. S: S8 B3 q' e- b; z5 f7 j. A
会计科目 Account 9 @5 o1 B" t8 e3 h0 w4 v! d @
会计分录 Journal entry ) K. P) j, f- [# q% p( B
原始凭证 Source Document ! `7 q1 i& i5 A" U% d
日记帐 Journal
# F; F+ Q! C2 w. e总分类帐 General Ledger $ d% B# i4 D5 T E. g3 [
明细分类帐 Subsidiary Ledger
; n" U V* N7 k! O: e试算平衡 Trial Balance
3 y. w2 R; i0 \; ^现金收款日记帐 Cash receipt journal 4 [4 q; J- R& H2 `
现金付款日记帐 Cash disbursements journal
. J( j& {# u) M( s销售日记帐 Sales Journal
' @ X8 s" Z/ B- B3 ^- K9 Y购货日记帐 Purchase Journal q( A' l$ Y3 e' ?: C0 S. E
普通日记帐 General Journal % y+ U9 ]* B# O7 M4 t
工作底稿 Worksheet / K! z- X* W0 J; B% ~' E+ B' W
调整分录 Adjusting entries / ^& l. W! A% G0 d
结帐 Closing entries
) ~, J" J# f5 K/ }+ ?$ k7 h. D$ d- x% }
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. _4 g# s" |+ r6 `1 Z（3）现金与应收帐款
# F0 l. {/ u* _3 B) U# E9 S3 t现金 Cash
0 W* T; b1 m6 V银行存款 Cash in bank * ]" W6 m3 K; a: R. r* t0 b8 ^
库存现金 Cash in hand % e! K- E2 T2 p9 D# X" ^ \+ l
流动资产 Current assets 1 s9 c" Z4 u1 s9 P- R7 \' \5 w
偿债基金 Sinking fund " `9 O b0 Z/ w" V) l' X' o8 L
定额备用金 Imprest petty cash 3 Q2 R# `; E& b* a1 K
支票 Check(cheque) ( T4 F8 A% \4 [( l; l- [ l# p
银行对帐单 Bank statement ! l L- K7 `- T O' M
银行存款调节表 Bank reconciliation statement . ~' {4 E6 \3 n" _
在途存款 Outstanding deposit
( p4 Y/ h3 @4 K在途支票 Outstanding check ! c& Z- R4 ~6 w6 l0 |$ k f
应付凭单 Vouchers payable
7 p2 C. {2 @7 \: @3 x应收帐款 Account receivable
& A; i) J- u# R2 X应收票据 Note receivable 1 M" o, p* u$ f, N v/ @. ?
起运点交货价 F.O.B shipping point
! T6 a$ Q- F4 p' V目的地交货价 F.O.B destination point 6 _ q& F) E0 {7 f! A& _
商业折扣 Trade discount $ u1 G* ~" C, ?& {0 V) A
现金折扣 Cash discount - g5 d9 `/ \" \0 i
销售退回及折让 Sales return and allowance * n _* `( } Z
坏帐费用 Bad debt expense
/ z6 @& y" g6 i2 x+ u备抵法 Allowance method
; `7 |: M; b# c- p& E备抵坏帐 Bad debt allowance ' C# K$ o* n. x! z/ a" ]: x
损益表法 Income statement approach
; _! h' I& _0 W1 ^资产负债表法 Balance sheet approach
1 S* x6 m) S7 L- A帐龄分析法 Aging analysis method
a: n8 o1 i$ q; c Q- W直接冲销法 Direct write-off method
) h, j" d+ e* e8 P4 K带息票据 Interest bearing note
* P0 w) C: ~+ J# j8 u. t不带息票据 Non-interest bearing note ' Q3 H" v% `' F; A/ [8 x) }( |
出票人 Maker 8 L$ `5 _2 Q" v1 L
受款人 Payee
' w/ M5 C& ~( d0 [! |本金 Principal
, d- d3 x, w& o) L利息率 Interest rate
Q# T3 P3 d2 W到期日 Maturity date
' P' F7 ]) w6 w! L7 Y) c$ L- D/ L本票 Promissory note + i' m) I& s* W7 Q9 g
贴现 Discount
1 ~( i3 c" `; [背书 Endorse
. v0 q2 ?4 M/ _. }& D& P9 a拒付费 Protest fee
4 D; [9 {9 w% V% n9 r1 \& B3 [* a9 H+ j. Z7 Z# b1 K
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1 B* V9 u8 H" M: D; N+ G（4）存货
& a" Y4 I, o: g$ {. \, n存货 Inventory ; X: F: h& m) A4 ~) H& l
商品存货 Merchandise inventory 4 z, I: v* y! k0 }# |1 z) x
产成品存货 Finished goods inventory + q" E- y7 i5 d
在产品存货 Work in process inventory
, V% s' Y* k3 n3 u4 k/ ]原材料存货 Raw materials inventory
9 R1 P: o" m+ J4 `. g# }起运地离岸价格 F.O.B shipping point " P5 |; J2 [2 A/ k( S0 e
目的地抵岸价格 F.O.B destination $ h/ J! J- a1 ^, }
寄销 Consignment % L! F( ~ j/ O- @8 Y& S
寄销人 Consignor ( p4 O/ m8 M4 A0 W' d; L0 L6 f
承销人 Consignee
( T$ ?8 [* w) P2 H2 u定期盘存 Periodic inventory
4 c+ k4 f8 G, M- s8 A3 a2 V永续盘存 Perpetual inventory
) `/ t. K) w9 L* Y( f H购货 Purchase
. }& I+ `: u$ U1 b5 l购货折让和折扣 Purchase allowance and discounts
8 A* F$ X; A8 u' W) j存货盈余或短缺 Inventory overages and shortages
( y+ U) r/ `9 n0 y, u分批认定法 Specific identification
) J2 j6 a) c6 y" A# q加权平均法 Weighted average & h7 Z6 u" {, ~9 f* a, v3 ]8 M
先进先出法 First-in, first-out or FIFO
4 w, W) \( O3 Q7 n2 u后进先出法 Lost-in, first-out or LIFO ) ]% i7 |0 g$ i" z: q" n& E
移动平均法 Moving average 2 b5 o0 `. `1 ]8 y7 k+ N x
成本或市价孰低法 Lower of cost or market or LCM 7 B+ ?& a: X( f
市价 Market value
8 f7 h; b1 B2 N* e% E- y! Y- |重置成本 Replacement cost ! q$ a, F l# c+ ?& b# d
可变现净值 Net realizable value , T8 y! k9 R7 m
上限 Upper limit % T( N6 a( |* l/ Z$ U
下限 Lower limit
( g9 l4 W2 }/ P/ l* E- I1 A毛利法 Gross margin method 0 I B+ Y( r- ?5 z4 a( ]. r
零售价格法 Retail method
7 p) S8 }6 f0 i- `/ g成本率 Cost ratio * m: z& V% V" F t
0 Q( [( N# E/ J; P, {------------------------------------------------------------ b1 `( l3 Y2 N+ e6 t
（5）长期投资 8 u$ b9 q% t Q! T9 Z
长期投资 Long-term investment : u- ~- d B: P6 ]* U
长期股票投资 Investment on stocks
" e; P, ^! n/ H+ v长期债券投资 Investment on bonds 9 F' {& G! K; X/ u' T
成本法 Cost method : K2 e& L9 q& I- Z
权益法 Equity method . v h5 y) @" C$ Y9 E" k# g
合并法 Consolidation method p1 W4 p7 j, \, X. U& X
股利宣布日 Declaration date
- h% W$ @( _: A# B& c2 T! P. G9 t* ~1 O股权登记日 Date of record 1 \# f6 d( N1 p3 {2 K9 Q
除息日 Ex-dividend date $ P6 a" ]$ n2 x" _, v g
付息日 Payment date
6 A& p( r3 _. L* p8 P7 J( a* Y债券面值 Face value, Par value
9 L u6 U! d: ~/ ]4 H7 y债券折价 Discount on bonds y7 ^1 v6 b* K& f
债券溢价 Premium on bonds
7 R& G2 L, s$ Q. I- Z: c- S( r票面利率 Contract interest rate, stated rate
' F! n/ I2 S& W& Z6 b3 }8 m市场利率 Market interest ratio, Effective rate
: S: f: G u8 _, x& _ u! G1 R( t) H普通股 Common Stock 4 C: }: K' R) e. Q' V" z. q5 n
优先股 Preferred Stock & k4 |" G. u% N( ~
现金股利 Cash dividends
/ M7 T1 @4 ^" [. Y6 W股票股利 Stock dividends
- _# w$ @" i4 U清算股利 Liquidating dividends
/ o$ K7 f- ?. D( p+ D+ ?% I/ E" ^" t到期日 Maturity date
j0 n. t8 O) F a% x* a到期值 Maturity value ' B0 `( Z+ r. f& s
直线摊销法 Straight-Line method of amortization
/ f- }$ I9 x0 B' r% _) e2 t- Q实际利息摊销法 Effective-interest method of amortization
! ^( z5 a0 J& N; m( A) B2 b5 `2 l1 }+ M$ n
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（6）固定资产 , f3 S* e6 c4 Q; H; K1 u4 E. O' A, \
固定资产 Plant assets or Fixed assets 0 R+ F @ Q8 M+ `" f- T* }
原值 Original value 2 ]( u4 F ^/ h9 d
预计使用年限 Expected useful life
, X' f' C5 i% h9 t# V* a+ N预计残值 Estimated residual value 5 i4 ?: t/ s# M& H/ e' K5 s
折旧费用 Depreciation expense
" g- A1 `1 A& E U" G累计折旧 Accumulated depreciation e" u" ?$ D3 g9 F) L
帐面价值 Carrying value
# j" @, |6 S* G }9 `( p应提折旧成本 Depreciation cost
$ g9 a, Q @: _, _' H9 r净值 Net value 9 Y, {3 X8 J+ O; F+ [0 i& m/ n- L
在建工程 Construction-in-process
3 ^7 T) [* N7 Z% r磨损 Wear and tear
3 l) l- i8 r. G: P过时 Obsolescence
1 D: Y5 l! h: Q, r X; }直线法 Straight-line method (SL)
+ l5 d' W3 ^# [# W3 g& S M$ s工作量法 Units-of-production method (UOP) $ {1 @- ^' V# a: c1 V% G7 z1 ^. W, w% l
加速折旧法 Accelerated depreciation method
9 {' E: n+ y2 i, S5 E双倍余额递减法 Double-declining balance method (DDB)
: W! U3 Q; N- R( d% X. Q0 i/ \5 n年数总和法 Sum-of-the-years-digits method (SYD)
* z' x2 n# F6 V' n s( [8 q: n, F以旧换新 Trade in
' e( t+ g _% b3 X+ L经营租赁 Operating lease ; |3 D7 M" M9 \. O) k( P9 k
融资租赁 Capital lease ; e0 K/ O/ v- K/ R
廉价购买权 Bargain purchase option (BPO)
7 ^* F3 h" e; @ |* X" a9 }# B资产负债表外筹资 Off-balance-sheet financing , j" N- S8 q, f' c
最低租赁付款额 Minimum lease payments
" _ g" b! ~/ j' o" x% V--------------------------------------------------------
5 y6 Z: C& U. Z1 a4 Z（7）无形资产
6 X0 V' \( U: }9 |' h无形资产 Intangible assets 0 r- E+ c# G& B! d( z
专利权 Patents
\% ]9 P; a5 b商标权 Trademarks, Trade names / ^' I/ D% S, u9 _5 h7 M3 M
著作权 Copyrights $ S' l9 w, o7 J" V" E
特许权或专营权 Franchises " {* W3 @8 I& P
商誉 Goodwill
8 n' t: v: \' K开办费 Organization cost " S# l. J/ V% @2 m5 Z9 {( k! a
租赁权 Leasehold M0 O0 J+ _, m* [
摊销 Amortization
. l- {+ x3 b) ^--------------------------------------------------------
0 H& B! |$ n% C# T% X9 \. \, M（8）流动负债
" p: ]' A3 m3 T P# ~3 |负债 Liability
! n/ m7 U% A. h3 T, j* ?流动负债 Current liability 9 c! `, A1 k' _! K, b, M! j+ v2 k+ I
应付帐款 Account payable
! b8 z$ I" U# ^9 u# ?9 {应付票据 Notes payable + d/ `' q5 l H1 n6 r
贴现票据 Discount notes
; C/ q3 X# B+ n2 f长期负债一年内到期部分 Current maturities of long-term liabilities
( w7 G) ?) i2 d4 P应付股利 Dividends payable
* v# R$ n. V! V预收收益 Prepayments by customers
( ^& ?% E! x% ?4 D; r, `3 A存入保证金 Refundable deposits & [) x- _; _# S+ Z7 G9 D" U# D( {
应付费用 Accrual expense ) k/ N% B" K, M6 n9 t* L
增值税 value added tax
0 w) `/ C5 e9 x9 l/ e. s营业税 Business tax * e& `$ g$ r$ D- T8 M! n
应付所得税 Income tax payable 2 s3 q" a* I" n/ N, d; u* K6 u1 L
应付奖金 Bonuses payable
3 H7 M5 G4 n4 B& y" x产品质量担保负债 Estimated liabilities under product warranties
0 M$ ]7 S) P# A赠品和兑换券 Premiums, coupons and trading stamps 1 u0 b2 V( R/ o) f; f" l% c/ m% o
或有事项 Contingency
; X$ J$ W" u8 b# F或有负债 Contingent ) Q& B0 h% E- G2 a" ~
或有损失 Loss contingencies 7 Y$ v3 g; w' D$ |
或有利得 Gain contingencies
9 N* E/ [2 |% Z1 u7 D" ?永久性差异 Permanent difference
3 m+ N5 I: S1 ?. q8 Q. d7 \时间性差异 Timing difference
0 `! Q# J: R( m! h应付税款法 Taxes payable method 3 Y& o6 T) R5 ~3 k
纳税影响会计法 Tax effect accounting method
; a3 g4 _" P" c8 W0 c递延所得税负债法 Deferred income tax liability method . w# z o. h6 [& H
( x2 Q: T3 o- o' f
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（9）长期负债
% X% F, n& N3 ]0 }; P) q长期负债 Long-term Liabilities
0 x7 i) A8 j4 U: U$ h应付公司债券 Bonds payable S" P8 A+ U1 c, j/ k, C
有担保品的公司债券 Secured Bonds 2 |# k, y. Q, A, H& I
抵押公司债券 Mortgage Bonds
+ w( _: v4 s$ D* ~% P( Z保证公司债券 Guaranteed Bonds / u! q, E) m- u( |
信用公司债券 Debenture Bonds 5 R3 D( x, B$ @. Z
一次还本公司债券 Term Bonds
9 g9 J( C9 B% Z2 e% h分期还本公司债券 Serial Bonds 3 K# p- O R: x: r! p8 @4 E
可转换公司债券 Convertible Bonds
: {: F( `3 T# [3 N" {0 P- ]( y7 N可赎回公司债券 Callable Bonds , O" }' `# x6 M- E) T0 G" s0 m5 n0 @
可要求公司债券 Redeemable Bonds # H b4 g& R- {- Y- Y
记名公司债券 Registered Bonds 0 z$ O. Q. z/ @2 A
无记名公司债券 Coupon Bonds 1 ^0 l8 f+ G1 L _& K* T9 v! y& c) x
普通公司债券 Ordinary Bonds
$ r3 b+ e) Z- X7 L" e收益公司债券 Income Bonds
) V8 C- U* ]3 d( |" E4 A名义利率，票面利率 Nominal rate ( m( c+ ~' ~5 Y- P# n7 Q+ D9 X# J
实际利率 Actual rate
3 e2 O2 c% b" k% a& }: I有效利率 Effective rate 4 q- d; g6 S9 q6 c8 Z
溢价 Premium
, F w+ ]/ g; h折价 Discount ' @* {" U5 K" S3 L4 b2 R4 Z" O
面值 Par value
( o' G. o) @- P. y直线法 Straight-line method
: P* c) N, e* Q5 @# c+ A1 T实际利率法 Effective interest method
) |- z8 p: I. J9 [3 y到期直接偿付 Repayment at maturity + M3 z8 `7 I. e
提前偿付 Repayment at advance
- @6 \3 q! j E2 W$ p, [偿债基金 Sinking fund
8 R1 p' O3 h0 ^7 a% v长期应付票据 Long-term notes payable
& Q8 f3 @* V- |9 W" N. a) R抵押借款 Mortgage loan) O' O! c! x r: i. x& ^
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' L H' n: ?( {5 v$ A5 K（10）业主权益
5 p! } @& u0 C) P/ o3 z0 ^" s' x2 G权益 Equity ' w/ b( @1 I+ i6 u- N/ a1 i) d
业主权益 Owner's equity 5 H0 ?" Z) g/ U
股东权益 Stockholder's equity
% T$ U: R4 ~" R- A S; c投入资本 Contributed capital % q3 V- I w& [& g6 z. m/ t9 q, R
缴入资本 Paid-in capital & A; `! h$ c2 \
股本 Capital stock ( }8 l5 P% \$ B; g
资本公积 Capital surplus , D+ Y4 k" s/ _, ~0 J2 i
留存收益 Retained earnings
* Z, N. R1 s0 X核定股本 Authorized capital stock 8 q$ b# m$ ]8 M; B; l1 \
实收资本 Issued capital stock
: W& C; j$ b; X3 p8 g E% E7 y发行在外股本 Outstanding capital stock & ?5 W( |1 p& P- c9 A8 Y) j9 V
库藏股 Treasury stock ' _7 j" j) K2 |
普通股 Common stock
# r/ |2 c& {8 Y# y; ?0 ]优先股 Preferred stock 1 b3 n2 t2 E# `8 q
累积优先股 Cumulative preferred stock
. J. Q- |" g2 ]" Q, d4 `! F, ~0 Y非累积优先股 Noncumulative preferred stock
$ @, ~) }9 d( w, F完全参加优先股 Fully participating preferred stock
e6 a6 M5 d' m. {部分参加优先股 Partially participating preferred stock ( m3 C' m- ? q( h
非部分参加优先股 Nonpartially participating preferred stock
0 [8 G% d" n2 f# }% ]& i现金发行 Issuance for cash
1 I! ?+ M6 O- G% _: Y* y' O非现金发行 Issuance for noncash consideration ' J6 [6 v* Q' m: i. A$ z
股票的合并发行 Lump-sum sales of stock $ H( ]* G; U' S6 S* ~* ?
发行成本 Issuance cost
- b3 ^1 w5 ?; I. T7 |成本法 Cost method - y2 R' A$ `2 y/ i5 V6 j1 Z' P
面值法 Par value method
' S( f( ]3 s6 V) ~% Z捐赠资本 Donated capital
( ]& N) _1 y$ s盈余分配 Distribution of earnings
% m1 H6 B1 \; n) ]. E6 Q股利 Dividend . e1 n! J% E& _+ Q, H U/ K# l$ ~
股利政策 Dividend policy / G: M5 s( T o' [' f1 \4 t
宣布日 Date of declaration
' c, }, i% i' h! y! s9 c股权登记日 Date of record 8 x& M1 M% R0 `; j3 \% |
除息日 Ex-dividend date
! C' s7 p2 ?8 a* x6 W2 i& i: x7 O3 n2 r% d股利支付日 Date of payment : w4 m: {/ H6 _. k
现金股利 Cash dividend
) o0 L2 A/ S$ K- y* t% U+ t+ L股票股利 Stock dividend 1 h. Y% P6 ~6 z' H; k* A2 G
拨款 appropriation
# u9 A5 J" ~: ]& u; c------------------------------------------------------------$ K: n3 Y0 @9 l" _9 c% E
（11）财务报表 1 ^6 M( f, j/ v+ R; W5 V; ^
财务报表 Financial Statement : o) e1 `5 r7 C7 ^& c1 U6 _2 b
资产负债表 Balance Sheet
4 R; Z; n6 G9 q, P5 A4 b; Q% Y. ~# f收益表 Income Statement X9 l1 c# c! R$ u; _% f8 i
帐户式 Account form
c- i1 A5 G0 ~& @. F. h3 V报告式 Report form ! j8 G- K i7 r9 M+ H( I
编制（报表） Prepare 3 o6 _) G8 s' w7 V2 ?* j
工作底稿 Worksheet # f( G `7 [0 K: b& R# ~
多步式 Multi-step " C0 i3 x2 ?8 H8 U% I
单步式 Single-step 7 D4 l# r; M4 D, r, V! A8 K
-----------------------------------------------------------1 n5 n6 n$ z- T
（12）财务状况变动表
+ Y9 c2 t d+ Q3 W' [财务状况变动表中的现金基础 SCFP.Cash Basis 7 c: g# D* R H9 a$ P: B( \
（现金流量表）
* n D. c" f+ N3 Y% v) O财务状况变动表中的营运资金基础 SCFP.Working Capital Basis ! f: o# x4 D! h$ d- y2 f
（资金来源与运用表）
! D0 _* E5 q+ l( Z6 h3 ]" e4 O4 B# T营运资金 Working Capital 1 U, A) w3 s- m0 C. @% @& I8 Q
全部资源概念 All-resources concept : K+ H! g& _$ `4 ~$ R
直接交换业务 Direct exchanges , `1 `& V |/ q/ w! f0 K2 t; p8 h
正常营业活动 Normal operating activities 2 i0 U5 _1 H7 k; `; |+ C* F# L
财务活动 Financing activities _- M1 {7 j$ O. d; M; y: y& j
投资活动 Investing activities & q; _$ S/ V b% Z
-----------------------------------------------------------/ a6 ^" I8 \ M& S. ^
（13）财务报表分析
9 n" `$ x7 `5 _) C; \, p财务报表分析 Analysis of financial statements - f ?2 c; W3 T5 n7 ]2 t% q
比较财务报表 Comparative financial statements - N3 H4 H! q5 Y1 H7 c: ~- [: I; s) _
趋势百分比 Trend percentage % I- O4 ]- n; I% P; [: g
比率 Ratios
5 r5 ?0 G# G: V普通股每股收益 Earnings per share of common stock
9 F( X/ _) B( `股利收益率 Dividend yield ratio
B% u+ I2 ^7 ^: ^6 R价益比 Price-earnings ratio 3 G. g6 x7 D# n1 u! Y1 q
普通股每股帐面价值 Book value per share of common stock
+ f" a$ J1 K9 g5 {) c, ]8 T资本报酬率 Return on investment
/ p# a1 d$ o; P/ v1 d. r总资产报酬率 Return on total asset : b" o& Y! L) B0 y2 w& [" C( J
债券收益率 Yield rate on bonds \; k- H% o, n; J( w7 _! i0 O
已获利息倍数 Number of times interest earned ) f8 R4 t& P: o) L& h0 ^
债券比率 Debt ratio
* I K3 m& a+ h9 E- \优先股收益率 Yield rate on preferred stock : g4 M7 j: a" l; d7 q0 j6 h
营运资本 Working Capital
. ^8 J4 H# w& [6 k$ v1 ]0 X周转 Turnover / i! w% j7 f$ L% b2 N5 p" ?7 J5 y
存货周转率 Inventory turnover / u- S5 u& F/ z/ i7 S) q( X
应收帐款周转率 Accounts receivable turnover
: J1 w8 [- n' P2 ~5 Y6 _流动比率 Current ratio
1 }6 E& h( I. L& ?" v速动比率 Quick ratio % @9 R9 q/ d' H1 r4 p
酸性试验比率 Acid test ratio
; K6 A, Z% q8 f' A------------------------------------------------------------
+ [+ z5 V3 m# C8 ?) E J0 T" m, `& c9 Z1 _/ E5 n: H+ y0 b
（14）合并财务报表
) ^/ O: _9 o V1 w/ ^; g合并财务报表 Consolidated financial statements 6 y" b0 \0 l) h& ~# I* e) E$ z
吸收合并 Merger , S6 w# D6 L; b8 ]
创立合并 Consolidation 2 D7 i- C0 a9 @( g3 ]6 c# n, X
控股公司 Parent company ! _' i/ @1 n4 n
附属公司 Subsidiary company
! k. Y2 L) U) S少数股权 Minority interest 8 v+ }/ p: i+ P& u" _
权益联营合并 Pooling of interest : f. T1 `8 B3 S5 ]* R
购买合并 Combination by purchase % O- O# }8 o( S
权益法 Equity method
$ Z. K" h' h$ h0 Y+ y7 _0 y! y成本法 Cost method
0 p9 T* u8 j7 ?9 F% e# E+ p0 `
/ ]% I# @! R2 ?* g& a* J------------------------------------------------------------; F' B+ Q8 v+ \: X
（15）物价变动中的会计计量
* a( c) ?3 K! n; k7 |+ b' c1 h5 @' ?物价变动之会计 Price-level changes accounting # O; k! t: x- u1 T: Q0 J* W
一般物价水平会计 General price-level accounting
7 v& W$ Q1 F0 p4 M# ~货币购买力会计 Purchasing-power accounting
! \% a' f! G) T统一币值会计 Constant dollar accounting $ i. d, n0 z: L8 P$ \) x7 G
历史成本 Historical cost
4 k% r# ?; @9 o2 p2 E现行价值会计 Current value accounting
' t' Y/ i7 _3 k1 S& j现行成本 Current cost 4 c+ X% O6 `" b
重置成本 Replacement cost : h) T9 Z' X' K9 @- M6 B5 \
物价指数 Price-level index ) ^$ I6 O1 j5 Q
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
$ u6 ~4 w1 z! R' s& P0 C2 `! ~消费物价指数 Consumer price index (or CPI)
, m$ W! D! ~4 x7 u; o# r4 H5 n批发物价指数 Wholesale price index * w2 R2 {. ?0 w/ N" v. T( t
货币性资产 Monetary assets
0 f, P7 x; a4 f& H$ d8 }1 U1 L' d货币性负债 Monetary liabilities . J0 [; n& p& [) m( |/ T6 K
货币购买力损益 Purchasing-power gains or losses / t% F. W* l/ P" O: `0 S# ~% h
资产持有损益 Holding gains or losses . J# n2 A1 {8 x
未实现的资产持有损益 Unrealized holding gains or losses
- A6 p; {8 R" q5 i4 U f* J" ~3 i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
