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（1）会计与会计理论 ! O* u" k, }4 d& O, E5 n
会计 accounting 2 `' L' m$ Q1 o4 K/ e" u0 b% V. {
决策人 Decision Maker 0 K% h1 T+ ^1 d! V& i# H
投资人 Investor
4 H0 n1 T4 ?! V4 s; l" ]股东 Shareholder , {9 e% ?/ g& U4 j
债权人 Creditor
& r) E8 D: \% O% y/ N财务会计 Financial Accounting 9 R1 s/ Y5 G1 \( @* M5 ?5 w- R4 H) ?6 H
管理会计 Management Accounting
4 X+ B- R3 n9 Q4 q( L j+ i成本会计 Cost Accounting ; m5 k: h. K) M: n
私业会计 Private Accounting ; W4 k0 j2 Y& V* y/ B7 X" X
公众会计 Public Accounting
Q; `! d+ K# {注册会计师 CPA Certified Public Accountant 5 ]( C! |: \2 r! v2 Y
国际会计准则委员会 IASC + z8 [* {; L+ f: d; V, Q1 v6 O4 z
美国注册会计师协会 AICPA
( n8 `: Y. M5 j财务会计准则委员会 FASB 9 {( ^& a% F2 T8 M/ p$ H
管理会计协会 IMA& ]+ _: A1 l7 m3 Z( t4 W1 Z/ P8 o
美国会计学会 AAA + l& b7 W1 G7 M7 x* ]3 x! P0 _
税务稽核署 IRS
6 f4 h, f, u# Z: f独资企业 Proprietorship ) G2 R7 }( f" F. s" z+ _: [
合伙人企业 Partnership ' \, s% ^7 V3 O1 B
公司 Corporation & I# ]- h k9 M: B+ s* H: b5 g
会计目标 Accounting Objectives 9 ^1 m- c- p5 i/ X$ b- }5 k
会计假设 Accounting Assumptions
- B4 V( i# g$ B) c3 z8 p& n# i$ q- U8 W会计要素 Accounting Elements 0 L. C" A" H8 a2 G+ D4 a
会计原则 Accounting Principles 1 Y3 A: r1 A; s, o, m- a
会计实务过程 Accounting Procedures
. s, {" d" ]! K$ Y: x Z财务报表 Financial Statements 8 Q: W% K" C$ j, Q
财务分析Financial Analysis 3 V# f! T& X. Q% C# } k7 x& s
会计主体假设 Separate-entity Assumption
; a! y& }- ]6 T- P" q1 b货币计量假设 Unit-of-measure Assumption
: m( O" L# ]. I* P8 R3 d+ Y- Y持续经营假设 Continuity(Going-concern) Assumption
; U. Q# l. T% b% b: }会计分期假设 Time-period Assumption 8 X2 a M4 F! D% ?/ V& R* u
资产 Asset / L' t# ~( \7 u
负债 Liability
9 [& V7 p7 S9 U6 d0 f. c; Y- Y业主权益 Owner's Equity
" f' s7 S9 A) X3 H- r0 m收入 Revenue
# l; Z( W( v: E, b费用 Expense
! h+ g: J, o- ]收益 Income
2 K: o* y( ?" C9 Y$ t亏损 Loss
: N) R) O5 O& X3 H2 l! k4 ~$ L历史成本原则 Cost Principle " z# b. d% W- E+ p* a* v' m
收入实现原则 Revenue Principle " @/ T1 R/ s% l$ N: w2 O E
配比原则 Matching Principle 9 j9 d! n, {4 t( ]3 i# |9 {
全面披露原则 Full-disclosure (Reporting) Principle ( ?, K' h( f. m
客观性原则 Objective Principle 7 R0 X+ q, \9 J. \5 I& _/ j
一致性原则 Consistent Principle 0 `5 U2 I# |1 g# D, E
可比性原则 Comparability Principle , W& {7 s9 J0 h9 i; `
重大性原则 Materiality Principle
( o# H' {0 d) @9 K+ L; M4 B5 p$ \5 I稳健性原则 Conservatism Principle - {' J! W; K% Q3 e
权责发生制 Accrual Basis 5 g1 A s, U: N
现金收付制 Cash Basis % Q X# J1 G% o2 C3 @+ \4 u
财务报告 Financial Report & b' q7 A9 z6 o A8 @- s. ^# E# l& j
流动资产 Current assets
" f2 `" a3 {; m8 @流动负债 Current Liabilities ' I3 ^5 B/ E- F+ O2 j0 a
长期负债 Long-term Liabilities
) S: Z4 ^4 @( R7 V6 M3 t1 t6 E投入资本 Contributed Capital 6 H+ n- S. b/ {) _
留存收益 Retained Earning
( e Z& Q" T; N( I# m2 n% o4 q) K
: L, v8 B' ]- ]3 [8 `+ B( T* ?------------------------------------------------------------
9 @9 I2 n: m2 H; C% o# f（2）会计循环 5 \; i0 {' {: X/ [( e2 N* f, }
会计循环 Accounting Procedure/Cycle ) [, S: M& P8 f D# F3 z' p
会计信息系统 Accounting information System ( z" G7 U: l m! h, S& ?: P! k
帐户 Ledger $ Z$ w y2 `+ K" [
会计科目 Account : q+ y9 ^' H A4 D+ Q6 a# f6 ^, d( N+ i
会计分录 Journal entry # f+ L: t- ^) K& x' d- f* \/ ~
原始凭证 Source Document ; F; k& y. @$ `- ]5 @) U
日记帐 Journal # B+ K" W5 u! D5 O. S
总分类帐 General Ledger
& U+ y/ v& z* y: f' A6 Y$ a% n" Q明细分类帐 Subsidiary Ledger ( y, z; ?6 g; c" ^4 q/ y' N
试算平衡 Trial Balance
" ^- |. ]6 p( D+ Y M3 q! a现金收款日记帐 Cash receipt journal
' {* A/ z0 x, g) `2 K& B现金付款日记帐 Cash disbursements journal
- j9 q* m) p O0 ]销售日记帐 Sales Journal 7 O' B# U; p( D3 h% G2 F2 g7 f
购货日记帐 Purchase Journal ( V9 A7 v& ^- C0 R% i0 {
普通日记帐 General Journal $ L+ ~4 t2 U* Q
工作底稿 Worksheet - F+ D6 ^; g( Z L+ ~# [
调整分录 Adjusting entries
7 ]& a& C3 K2 y( l% @$ u Y* U结帐 Closing entries 4 T( {3 f2 _ v4 |$ B
/ ~% e! C$ F( T3 e) f
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9 R( G% U8 K, y1 [" G/ G（3）现金与应收帐款 $ G9 L" ]" }- r% N& R7 B
现金 Cash
# |; i; \) ~7 }: ]% b银行存款 Cash in bank ! Q; L c* w4 S- k+ ~
库存现金 Cash in hand
( q; q/ z7 h& e. F/ i& d ?流动资产 Current assets % @+ x( R% m4 s2 h9 ^; Q
偿债基金 Sinking fund + e. F8 T: H; M3 {& y1 D2 A7 `
定额备用金 Imprest petty cash
5 \; q7 ~0 {0 j# x' x8 X4 F. T支票 Check(cheque) 1 \# Q8 R/ e/ l/ n9 [
银行对帐单 Bank statement / m+ }2 L! e7 _8 s1 R' |
银行存款调节表 Bank reconciliation statement
3 P( W2 E e* R1 c( }( v& p' }9 ^在途存款 Outstanding deposit
$ s0 t( O3 j) h: I在途支票 Outstanding check 6 Q0 t& ^6 l3 \ K4 t H8 a3 W6 L
应付凭单 Vouchers payable
6 J" `7 X% K% R" k应收帐款 Account receivable
- P' I/ m5 Q3 ]% R- T应收票据 Note receivable ; [% m4 ]6 }1 C8 `, Y. F! k
起运点交货价 F.O.B shipping point 7 F& v5 M5 z* I; h- L+ V
目的地交货价 F.O.B destination point & l) {% n. g" @& P) E
商业折扣 Trade discount . x" w% @: p# y
现金折扣 Cash discount 1 A' C- E' C9 |1 |0 v
销售退回及折让 Sales return and allowance 3 ~7 C3 s, t; O" |: O( ]! L r
坏帐费用 Bad debt expense ; c* P# {# r9 a: W: Y# v& v
备抵法 Allowance method
( N& D( B2 x5 l7 e( H$ I备抵坏帐 Bad debt allowance
, I: Z" M: e) T% ~7 c' s% T损益表法 Income statement approach : e* V7 ^2 _* K" x* D
资产负债表法 Balance sheet approach
) `# e/ b2 \# r9 ^& ?/ E4 E; Q帐龄分析法 Aging analysis method
+ S# h* w# i }: s3 c直接冲销法 Direct write-off method / d1 v* \1 r4 c1 e
带息票据 Interest bearing note , \/ o6 L$ Q3 A% n' C$ z
不带息票据 Non-interest bearing note 6 Q( W% b& c1 ^1 @4 J" C
出票人 Maker
5 U: a: ~8 T% ?" Z5 y" a5 j受款人 Payee 4 ?, X8 {. a7 J8 c
本金 Principal
# X- z: s. h0 {2 l" K6 r$ T利息率 Interest rate 3 U7 g+ {, N5 k! T$ k! O
到期日 Maturity date ) {) v8 c; D( G2 V: v
本票 Promissory note
$ O6 A7 @# `" d- k# q. E贴现 Discount
5 b9 ]" T% C% q! ]5 Q& G背书 Endorse Q( ?/ {' }! ]: g! i
拒付费 Protest fee 4 x0 z! V9 }+ C# d, a) }8 E
! m0 {0 J8 V2 M6 u i, C------------------------------------------------------------
) [, d! k# C2 H3 g- P（4）存货
) U5 z/ u- F5 {5 T3 z0 o4 X9 v5 j存货 Inventory ) x8 S) q; l0 D( i* J. H
商品存货 Merchandise inventory " J6 m( {9 J1 O" |
产成品存货 Finished goods inventory 9 l6 t2 p( ?7 c1 T- |
在产品存货 Work in process inventory $ ?8 `! S- M% X% N1 C
原材料存货 Raw materials inventory / k$ J k9 Z1 {9 n, r; D% z
起运地离岸价格 F.O.B shipping point
; p! k7 H4 a2 ]& y目的地抵岸价格 F.O.B destination
5 i, z; V. J: J" i寄销 Consignment ( I! b5 i# B* p1 |6 M7 n- j1 |
寄销人 Consignor
4 t8 a9 i; v+ v R, A g( S* a$ J$ R承销人 Consignee ) o0 r: `# v2 X1 H( z, v+ Z$ x
定期盘存 Periodic inventory 6 S% ~, i: e4 u1 K% O x
永续盘存 Perpetual inventory, _2 y$ F1 l( n4 H5 [$ z1 A
购货 Purchase
# m9 u3 d$ _ R f4 K. ^4 G购货折让和折扣 Purchase allowance and discounts % o8 P. }5 u y
存货盈余或短缺 Inventory overages and shortages
- r* r/ L) H/ P分批认定法 Specific identification 4 u* C+ O5 y# W; m+ i- J
加权平均法 Weighted average
, y4 x3 p1 X4 K' k$ ~* Y( l5 M; }9 v先进先出法 First-in, first-out or FIFO ; I; c9 x% X1 l+ N" Y7 T1 \1 w+ b
后进先出法 Lost-in, first-out or LIFO 5 r4 Z" b5 ]8 X- y
移动平均法 Moving average
+ H- Z) B$ N; _; i& E/ L成本或市价孰低法 Lower of cost or market or LCM
5 G- `1 G! c% I9 }7 J2 c5 G) a$ \市价 Market value ; k3 O! j6 l o7 x7 ~$ [, A
重置成本 Replacement cost # ^3 g* u+ b/ p7 b& P8 B; J
可变现净值 Net realizable value , R6 w8 d. {" D, c1 r; w# m) b
上限 Upper limit % |, [ y# J, d+ x- K: f8 [
下限 Lower limit : v( L/ t2 `# Z0 {7 L- S E8 y
毛利法 Gross margin method 7 Z* F9 ]9 t8 n; a0 r, b8 T
零售价格法 Retail method
, c0 u" v) }$ t9 X8 j ?成本率 Cost ratio 3 b0 I4 d( y; O' I) z
/ S6 l3 p3 R# X0 [' D* G+ ^0 c4 L
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2 @4 `$ O/ p; l+ { x（5）长期投资
' m6 n6 L9 o4 @; q5 b0 P8 Y+ }长期投资 Long-term investment . [ Z, _4 W7 r* d$ K9 [
长期股票投资 Investment on stocks 2 x8 t R1 p+ H# Z# R
长期债券投资 Investment on bonds " ]2 z/ ~8 W+ ?. J6 E
成本法 Cost method c3 k1 L, O/ L) m# S7 ?& b) R
权益法 Equity method + N3 Y, V* T5 A$ k
合并法 Consolidation method 1 G P" L" o h$ b
股利宣布日 Declaration date ' d, I1 [+ e; V* F5 P1 n: e F7 e0 h
股权登记日 Date of record + ^4 y O `4 @# H/ C
除息日 Ex-dividend date 0 Y, w8 F( d- S4 B4 h
付息日 Payment date
4 \% p3 x' c# x0 D6 `: s3 ^7 Y债券面值 Face value, Par value 7 g! i3 Y: O' n. {# @
债券折价 Discount on bonds 0 t' I/ x- n+ ~7 |6 k2 h' P* B
债券溢价 Premium on bonds
- l2 k6 a j+ N; S; h票面利率 Contract interest rate, stated rate 6 r( R% M" n# p/ t
市场利率 Market interest ratio, Effective rate 0 m q9 u8 Q3 f8 c2 U$ G
普通股 Common Stock . T. g' A9 z& f& {4 |
优先股 Preferred Stock
2 L7 `! H/ G4 M+ A9 R5 P现金股利 Cash dividends
( I4 E5 z/ L5 [2 S; G股票股利 Stock dividends 4 \7 x8 D- {4 J7 e1 M% l- e
清算股利 Liquidating dividends 3 D$ a! U' c5 f' A7 f1 t8 {( X
到期日 Maturity date " Z ~% O1 [, d3 _' ]8 U+ e9 j
到期值 Maturity value
+ i. r; _: A; ~直线摊销法 Straight-Line method of amortization $ I) I. V4 M- d: w
实际利息摊销法 Effective-interest method of amortization
+ T* e6 o& l% _' ^; \' M9 ~* Q
4 S7 W, J# i: ^" S' N2 u, E% p---------------------------------------------------------& O7 I6 j( d, U; y) U$ |" u P
（6）固定资产
* P. J! c6 w+ P6 t$ H固定资产 Plant assets or Fixed assets
/ \6 r+ D' O0 p" ~! Z3 e+ Q3 z N# h原值 Original value - E. m5 x6 {: j; n9 O
预计使用年限 Expected useful life H1 h1 k. o/ k" }9 F
预计残值 Estimated residual value 4 R6 C1 C' F H' U" V
折旧费用 Depreciation expense ) k6 I6 q( ]+ k8 }# r3 [! O
累计折旧 Accumulated depreciation 5 W8 r9 \4 T5 n1 W; F) K' }
帐面价值 Carrying value
& n6 v) N2 r$ m4 s& T应提折旧成本 Depreciation cost
% _" f1 Q: Z5 V# U" \+ W净值 Net value ' _1 I) A' e6 f/ m; S
在建工程 Construction-in-process
8 x0 ~0 L2 h; l W! f* s2 w4 z磨损 Wear and tear 9 g% b2 @. h+ e+ _- i# i
过时 Obsolescence ( b! u `: ]7 c3 @; t1 Z* Q
直线法 Straight-line method (SL)
) F2 ^' K$ V9 Z; n工作量法 Units-of-production method (UOP)
# g0 ~. R1 F; _1 s$ \! o% i加速折旧法 Accelerated depreciation method 2 ?7 b$ c6 k( Q- P. c
双倍余额递减法 Double-declining balance method (DDB)
3 L3 k; l4 R. A0 R; _9 x' Y年数总和法 Sum-of-the-years-digits method (SYD) / c& q. d4 [: i' {1 X. P
以旧换新 Trade in
3 s c: a/ I1 A( C$ r经营租赁 Operating lease / u }( f8 {0 s/ ^' y$ z
融资租赁 Capital lease , }& F% o" N) Y; x: F1 R' m
廉价购买权 Bargain purchase option (BPO)
; W/ p% `% L) s. [! y资产负债表外筹资 Off-balance-sheet financing
7 x* z9 ]2 g5 k0 B/ f- w最低租赁付款额 Minimum lease payments
+ ~( j0 y6 y- Q5 Y0 }. S! U--------------------------------------------------------$ T( t' I8 w- Z9 `3 U7 o- V! R
（7）无形资产
* i3 |) A- O9 h: j# [! S无形资产 Intangible assets 7 ~$ v" m! h/ t5 H, W0 ?+ G
专利权 Patents
5 ]4 c$ S1 F# X" R( J7 X4 w. M商标权 Trademarks, Trade names
+ M( \; E; V- i著作权 Copyrights # m; {9 r9 s' W
特许权或专营权 Franchises 8 e( T( Q$ }' _% `! F6 A2 f
商誉 Goodwill
& l. C! m$ t1 O4 |* {6 u' L开办费 Organization cost % @% k T( S1 l6 ?
租赁权 Leasehold ' M3 s7 j& j6 H( j6 z
摊销 Amortization 3 J! ]1 i# f6 g6 X2 b0 N( z3 {
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. b5 \. a' z' p（8）流动负债 2 }; h1 j+ f3 B" q3 D! Q; S, W5 L3 z
负债 Liability $ F" N* S4 h$ }, K3 a" h! Y4 ]
流动负债 Current liability + I* q3 L8 Y. D" x5 s
应付帐款 Account payable ( j% e% }% y* z& W
应付票据 Notes payable ! ^ {- [; O. n9 n) w
贴现票据 Discount notes
h% N5 l: U2 }- `长期负债一年内到期部分 Current maturities of long-term liabilities, [4 H( @* Y3 v, C
应付股利 Dividends payable
3 R# k: G0 [5 I. ~# h( O预收收益 Prepayments by customers & b$ X% C0 I1 G- D
存入保证金 Refundable deposits 7 c% Q4 l7 [9 V$ q3 w8 o
应付费用 Accrual expense
0 H [$ V! n" G增值税 value added tax ' R, C4 W& ^0 P
营业税 Business tax 6 R0 d. O2 a; F0 z
应付所得税 Income tax payable
P' V6 y& }" c% {1 r( U应付奖金 Bonuses payable
9 h/ t! y7 B/ R" }产品质量担保负债 Estimated liabilities under product warranties
7 G8 V2 ^# C% K+ y* B% n/ T X赠品和兑换券 Premiums, coupons and trading stamps
& d" |5 x7 @$ p# n5 D, K或有事项 Contingency # R8 H: I4 e5 I! l! ~
或有负债 Contingent - D) H4 Y2 x& _
或有损失 Loss contingencies 9 H3 ~6 k( C* q( s$ w
或有利得 Gain contingencies
4 s1 q( m( i9 }7 O7 a永久性差异 Permanent difference
) \: A M+ D; j5 o5 T4 C时间性差异 Timing difference
" m- f1 V r& a% S! F5 t应付税款法 Taxes payable method 6 P1 ]- _* ]7 l! V0 J1 Z
纳税影响会计法 Tax effect accounting method
D$ L, s9 G. \( V: j递延所得税负债法 Deferred income tax liability method
6 P9 E8 e/ T1 s* f6 N, d Z; P
! l3 W4 ?$ O+ S/ z------------------------------------------------------------
% G6 N9 }1 N! u（9）长期负债
2 s k: u( ]# f长期负债 Long-term Liabilities
5 E6 y. Z) q0 g# X/ q应付公司债券 Bonds payable
9 i+ l0 Z! Q+ S7 N9 p有担保品的公司债券 Secured Bonds
; D1 }3 X M- C8 A: d抵押公司债券 Mortgage Bonds
~1 E! L, Y! F保证公司债券 Guaranteed Bonds
& Z# y4 _& V+ c信用公司债券 Debenture Bonds
3 e+ o, ]# R6 |" M. T# u, e0 C' T一次还本公司债券 Term Bonds
7 Q `4 p5 B( b分期还本公司债券 Serial Bonds ' O5 X9 t$ L" w* S9 h$ @# _
可转换公司债券 Convertible Bonds
. Y2 i# Q7 U1 d r& q R8 b: J可赎回公司债券 Callable Bonds
6 w G5 C9 v5 i: K" U6 s0 y可要求公司债券 Redeemable Bonds 6 A% h2 _, w/ i# u5 ~, w
记名公司债券 Registered Bonds % O8 U) s R1 G, f+ ]; [6 I8 J
无记名公司债券 Coupon Bonds : M6 t9 B9 C7 b# d
普通公司债券 Ordinary Bonds
& a& B2 F; }1 \5 s% r# j! s! w收益公司债券 Income Bonds
9 A/ G" z8 o5 J8 b# V名义利率，票面利率 Nominal rate 3 _7 ^ L! P$ i$ B8 f
实际利率 Actual rate
& T+ F, L/ F4 d% ~, ?7 ?8 z9 X有效利率 Effective rate
7 g/ i" B& H# m* X" e R7 j2 H溢价 Premium
- [4 y$ e g- J N: _1 ]折价 Discount
, S! {( b4 ?1 T) @, r9 V面值 Par value ; U% ~* a* E4 ]1 g8 q& W
直线法 Straight-line method
) _* Q: L# M$ M" V0 r, a4 z4 g实际利率法 Effective interest method , B: o& {: P, p# e* e
到期直接偿付 Repayment at maturity
W( x+ H$ h n E提前偿付 Repayment at advance : A5 C2 @( a9 ]! i+ k' _, l8 ?6 I& v
偿债基金 Sinking fund : {% {' m) ^$ `1 l
长期应付票据 Long-term notes payable
, i0 q$ B& U3 ^( [# W ]+ |3 Q抵押借款 Mortgage loan& U1 R- ?& F3 |( D" u: Z
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（10）业主权益
, S& [$ M: ?* G, @" L. j- ?9 g7 w权益 Equity 4 }2 m# r q0 B$ A# `6 s
业主权益 Owner's equity - u4 r/ K4 f& |; D8 o$ E
股东权益 Stockholder's equity % i+ C+ {: ~% p
投入资本 Contributed capital 8 s# S# V6 x$ R" X
缴入资本 Paid-in capital
( j6 e9 f7 {8 @) D+ q- r) a4 |$ ~股本 Capital stock " r3 B: I2 M6 |
资本公积 Capital surplus " W9 b' e0 g$ A
留存收益 Retained earnings , N& }) b9 ]7 x. c7 M" N
核定股本 Authorized capital stock
; p- b, [9 y$ i& V4 P实收资本 Issued capital stock
7 X4 O) y2 u" ^' x% X发行在外股本 Outstanding capital stock
/ [2 o+ a% g& M7 j* f库藏股 Treasury stock : E6 G+ H5 v. p* O
普通股 Common stock 9 k4 v. L9 r9 J4 D3 P
优先股 Preferred stock 9 j/ ]/ O$ `4 o/ l" A
累积优先股 Cumulative preferred stock
1 k% M9 t$ h7 P: X& e! ^非累积优先股 Noncumulative preferred stock
" E' c5 w0 P" ]: h/ E完全参加优先股 Fully participating preferred stock 6 @6 Z o- ]/ Y+ [: `
部分参加优先股 Partially participating preferred stock
/ X9 @- M0 b5 K( B1 U$ r- }: o非部分参加优先股 Nonpartially participating preferred stock 7 U; q9 a$ P' g3 t+ N
现金发行 Issuance for cash
% ?- e8 A6 L& R Q非现金发行 Issuance for noncash consideration $ g- j* t6 C% K) ~$ w. w) L
股票的合并发行 Lump-sum sales of stock
- o1 N+ J0 ^; y. ]发行成本 Issuance cost
( U7 W2 U: z9 F- a8 G7 c成本法 Cost method 7 u+ z# X" ~# |, {2 X+ k6 s* ?
面值法 Par value method
, m8 R, h# B2 p/ x) i0 q5 P捐赠资本 Donated capital
3 L; }& O: M T" \7 [4 ?盈余分配 Distribution of earnings
/ ^; `7 r7 G: ^股利 Dividend ; n6 v8 |1 }9 \; }3 T
股利政策 Dividend policy 0 ]" a9 w6 A4 O2 o$ H& G
宣布日 Date of declaration
$ L* w# a/ Z6 @. l; ~3 m股权登记日 Date of record ( V3 P- s' t4 _% O. f8 P( u
除息日 Ex-dividend date
0 I' l$ l( O) @' h股利支付日 Date of payment
, I1 Q7 v( l: e& j5 w; `5 g现金股利 Cash dividend
$ \& p, q1 ?6 h; V& @! s3 b# ]股票股利 Stock dividend 0 x; \( A/ o$ X0 G6 h
拨款 appropriation ( a K3 D* i7 Y e9 p, s5 E. B; r4 M1 n
------------------------------------------------------------+ i) J) n, M* N; N' l
（11）财务报表 - Y1 ~4 e5 @, i) @& h' a+ T1 Y! Y/ U
财务报表 Financial Statement ( {* ?( }& }) P- v3 Y
资产负债表 Balance Sheet
7 E7 r- \$ h. P# N) y5 u y收益表 Income Statement / W/ ~5 Q2 h" m- D
帐户式 Account form
+ V9 ]9 U' B/ k" W& E7 X; ]4 W' z报告式 Report form
; b( l& h- l e! e9 y编制（报表） Prepare
. K1 y( v) i r7 d工作底稿 Worksheet ! g4 F' E/ |$ [( \
多步式 Multi-step & g; j& I1 F5 ]1 [% a+ E4 e
单步式 Single-step
/ u2 j* o+ k, S; X+ N-----------------------------------------------------------
) @% A. j2 S* B/ I$ [（12）财务状况变动表 & N% L5 w. F0 W; O9 O
财务状况变动表中的现金基础 SCFP.Cash Basis
$ z- r7 D& B$ i+ X/ B* J; P（现金流量表） 7 L9 B. S: C' ]1 @
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 3 I% M# v2 w( A
（资金来源与运用表） 7 {- F7 A: p5 w) t
营运资金 Working Capital 1 l- Z+ ]/ j' G& l7 A4 f
全部资源概念 All-resources concept
! F* C0 [# F o( |- A7 k直接交换业务 Direct exchanges t2 Y# E" P: A1 Q1 `0 T
正常营业活动 Normal operating activities . \/ Z) J f; |8 ^) H; F
财务活动 Financing activities
3 [6 [3 V' B ?( T+ T; E' [投资活动 Investing activities . j& i i" a8 v) o+ W
-----------------------------------------------------------1 u L6 }% b" k& z
（13）财务报表分析
; V( O# G( r/ f+ c/ n6 U3 Z财务报表分析 Analysis of financial statements 2 R0 D* s: t5 j, K; N! h+ H# z D
比较财务报表 Comparative financial statements
% n% i" m2 X+ @1 {趋势百分比 Trend percentage
3 U, @; f' u% {* R比率 Ratios
2 c. Y/ q+ O) A) C# g普通股每股收益 Earnings per share of common stock - v! l6 d5 K( ^! N8 A Y
股利收益率 Dividend yield ratio " N$ k# @. z! e/ Y
价益比 Price-earnings ratio
/ Q9 p9 c& A4 t$ J1 h普通股每股帐面价值 Book value per share of common stock ; ?+ n4 K: n: L5 V7 ?: p9 T
资本报酬率 Return on investment , C! y/ [5 d ` X. ^6 s
总资产报酬率 Return on total asset 6 c) b" @' E; _* p/ K
债券收益率 Yield rate on bonds # }/ g( l5 I0 z% i
已获利息倍数 Number of times interest earned 6 j+ [; P1 z8 ~8 C
债券比率 Debt ratio
# P6 K0 E& U1 ]" O7 H5 D/ f优先股收益率 Yield rate on preferred stock 8 H# i% W$ W' [# e
营运资本 Working Capital
8 ~& b6 m( i; S* f9 a周转 Turnover R$ |+ t X6 {; d* x4 E
存货周转率 Inventory turnover
( @9 T2 q+ E2 x* L- j应收帐款周转率 Accounts receivable turnover
9 e$ O/ j D/ h$ R8 h; Q: `7 i流动比率 Current ratio
! G. a3 m8 M) g速动比率 Quick ratio
, T$ j2 n0 D) w$ I) P4 _) K3 H酸性试验比率 Acid test ratio7 s8 h& W( u2 R2 @
------------------------------------------------------------ $ u1 J' r7 @+ q. d7 I6 r/ \: [
& h" z9 e, k0 G# `- Y* q3 S% Y（14）合并财务报表
! H. V- S/ P0 C7 D1 K6 ^合并财务报表 Consolidated financial statements
1 A3 k y. H |! U( C4 f吸收合并 Merger + [9 i3 Z% y7 e( [4 D: z
创立合并 Consolidation + c5 c' U% [4 { S( Z Q1 I
控股公司 Parent company
- u* h: Z0 l7 q2 e* I附属公司 Subsidiary company
; y, z% i/ x% C9 b6 p少数股权 Minority interest
6 b A7 ]" b c权益联营合并 Pooling of interest 3 G- X) i' }& I4 o! m
购买合并 Combination by purchase - i# M% v- ~8 @1 c, O; }
权益法 Equity method 7 [% L' D3 J& d& ]8 ]& \
成本法 Cost method
5 ~! y% z3 Z/ `& y6 ]5 O
$ w' d7 r" p# R" d------------------------------------------------------------
3 z8 m7 a5 ~5 i- o8 {7 G' l（15）物价变动中的会计计量 + V# \" x# ]" H$ J8 p! {3 e* a
物价变动之会计 Price-level changes accounting - n( p% j ^) F4 w( h$ F
一般物价水平会计 General price-level accounting
; H, M; R3 R9 z2 D5 k1 ~货币购买力会计 Purchasing-power accounting ; |5 W9 N5 V m( \9 G5 I
统一币值会计 Constant dollar accounting
! ^9 ~. Z% @. y2 U历史成本 Historical cost i) B( d3 S: m: A
现行价值会计 Current value accounting 5 \$ u5 e+ W/ v& C( `" ]
现行成本 Current cost
1 J# Z ], R7 }' I+ L& @/ M重置成本 Replacement cost
! s- y& }6 i1 O! F6 E8 s/ o) O物价指数 Price-level index
" I* S( |, y Y7 { Z2 l国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
% e8 C- a: I3 U9 C1 T, T. L( |6 O消费物价指数 Consumer price index (or CPI)
9 C; m; `! K" s; F+ I+ L批发物价指数 Wholesale price index
5 e* c- U8 _3 P' i( d1 O0 i货币性资产 Monetary assets
9 z2 Y: ~3 t4 J$ d: C/ z4 L货币性负债 Monetary liabilities 6 |' [) k1 f- F' A5 G2 Z$ b
货币购买力损益 Purchasing-power gains or losses
6 H/ w) i1 M) s6 O资产持有损益 Holding gains or losses
3 ~6 ]( R. [/ X" y未实现的资产持有损益 Unrealized holding gains or losses " B- w5 R6 @) \7 [8 L
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
