 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 % g4 P3 i- Z6 y! v( N
会计 accounting 9 Z% p' i3 i8 [; f, A4 e* ]
决策人 Decision Maker
1 m* B. d1 V2 j- U1 H% s投资人 Investor n i* F* b* p/ m( l9 d7 B9 }- y# ^
股东 Shareholder
/ A& z8 j6 k% s债权人 Creditor
; t; B3 W6 p$ B( r e财务会计 Financial Accounting v0 E5 N; Z+ m2 l- X1 ?% A0 F
管理会计 Management Accounting $ Z" _) E1 }4 }9 B5 D5 O
成本会计 Cost Accounting
5 G( g" u, a: r" [% V私业会计 Private Accounting
: y; s# g3 [& Z' M公众会计 Public Accounting * W# d7 j0 f+ L
注册会计师 CPA Certified Public Accountant
5 Y1 S: b9 _1 w* h$ [国际会计准则委员会 IASC + f6 g- R6 _, P3 Q8 k0 U
美国注册会计师协会 AICPA
0 `# V, F/ F. ~, D5 W财务会计准则委员会 FASB : X( J( R- _3 u2 f
管理会计协会 IMA
. Q# b7 m) f* Z9 L美国会计学会 AAA 6 {; {% M1 W; O
税务稽核署 IRS
1 |- G6 q& [+ ]/ B$ e独资企业 Proprietorship * m/ k: t j. @2 w+ r9 h: L: h4 ~' z
合伙人企业 Partnership
0 m6 w" [$ r0 f9 o9 I8 L. ] m- s+ w" Q公司 Corporation
( | n8 V- [8 E( v会计目标 Accounting Objectives
4 c; @( S# W2 b l会计假设 Accounting Assumptions
3 `" O! q3 F& S" Y会计要素 Accounting Elements . K+ f: [% d0 v5 `) X
会计原则 Accounting Principles
5 H* H5 N2 c$ U4 o会计实务过程 Accounting Procedures 3 { e, I; b: U: R
财务报表 Financial Statements
1 W3 p6 B% O, A ^8 t D/ u) s财务分析Financial Analysis . d* ?, i! P) _1 r p1 q6 b. Y& ]
会计主体假设 Separate-entity Assumption
3 R' V7 i4 m; s" r) K货币计量假设 Unit-of-measure Assumption 3 g( T4 Z- f7 |. e' w6 W
持续经营假设 Continuity(Going-concern) Assumption
7 L' @) i+ t; J8 _( `9 }会计分期假设 Time-period Assumption 6 m: M6 X: X( K3 x4 F# w' c' a0 P/ K0 n
资产 Asset
$ j' L) V6 o7 o$ C. {负债 Liability
3 N, i' [# B$ g6 b- W1 l$ N业主权益 Owner's Equity
+ U A/ H) D# X6 r1 c$ t* v收入 Revenue
1 x( j% X; z: F9 _' w费用 Expense ( H8 z/ U% m, x+ f2 M2 [( G
收益 Income
7 V; Z/ l2 P+ Z$ P! L- @2 H亏损 Loss / y# I' |0 ]. d# A/ L! @
历史成本原则 Cost Principle
x# l f3 W6 r" k7 n B3 p收入实现原则 Revenue Principle
8 |$ y2 _& }% y* \ f& u配比原则 Matching Principle 5 w! W) T7 D9 Z$ B. L
全面披露原则 Full-disclosure (Reporting) Principle * g: D3 p5 R, h6 Z2 i( W
客观性原则 Objective Principle
/ I6 a- f+ `8 u4 e1 Q5 X/ V/ G; X9 r ^一致性原则 Consistent Principle ) \2 H" I4 F9 D
可比性原则 Comparability Principle
8 h" \( [, M2 d重大性原则 Materiality Principle
. T6 O7 @- D* r: c稳健性原则 Conservatism Principle ; c) J' n, }0 k' _! g2 G0 i0 y
权责发生制 Accrual Basis , t2 {' n& `/ X! M1 T
现金收付制 Cash Basis
: [6 k$ `9 e6 d& z: X财务报告 Financial Report ) y5 Q9 x# A9 s) T. ]
流动资产 Current assets ( Z) _. Q4 O1 m3 D
流动负债 Current Liabilities
7 J5 k) C5 v$ x5 G$ M* b! ]长期负债 Long-term Liabilities
! E% f/ n' w2 C) Q! T- R6 [& G投入资本 Contributed Capital $ z4 k2 y Y% x' \- v' U# \
留存收益 Retained Earning" f0 G; g9 B& W, ~( y: d
& Z W2 @ M5 ` Q: G
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4 Q1 J3 j5 Y+ k- [（2）会计循环 6 ^4 Y9 {7 }) a2 y7 ?3 G
会计循环 Accounting Procedure/Cycle 3 X( F. s% W; ]! R: T5 b9 R
会计信息系统 Accounting information System
/ s6 b* n9 G/ i5 I& e% [帐户 Ledger
, o. p* a3 N3 E5 Z会计科目 Account 9 h h* C1 Z0 |" U
会计分录 Journal entry 3 |8 e. R1 e& @
原始凭证 Source Document ( I1 S& _; D4 l: G
日记帐 Journal
0 k7 `) A' V0 V Y: m0 E总分类帐 General Ledger / }6 T N' g% [' P k1 S8 I& c
明细分类帐 Subsidiary Ledger
0 J; A7 |- Z4 O0 o. I试算平衡 Trial Balance ' H5 h( t7 O% I
现金收款日记帐 Cash receipt journal
2 M0 E2 u2 I- C- E, \7 ]( O/ H现金付款日记帐 Cash disbursements journal
0 O7 C8 M! ]& u. t4 q0 X销售日记帐 Sales Journal $ O+ d4 ]: G1 O6 J' H5 j1 k' b
购货日记帐 Purchase Journal ! E3 L; V7 B6 U: p: `* W6 x
普通日记帐 General Journal `/ h3 d. ^* t# N! Q
工作底稿 Worksheet 7 V0 j: Z( t1 n) o0 S9 w- ^# v
调整分录 Adjusting entries
1 D" n: w1 [/ V- ^7 Y$ [; c8 d结帐 Closing entries
1 \ d! s) D5 o+ }* }- r* t8 ~: [) M2 ?: E' ?& ~5 e9 g
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（3）现金与应收帐款 / W, ], x. C% B0 g% p; \
现金 Cash . P( A) Z# |8 }# W, c! j
银行存款 Cash in bank , M% w' z1 G- w& x$ G) K. W' o5 |
库存现金 Cash in hand
( n, q8 ~, s% c {流动资产 Current assets 7 s" `3 Z$ e) m5 d: c, [ V
偿债基金 Sinking fund
: E6 ?! A5 E% G+ ^% I/ Z) X定额备用金 Imprest petty cash n5 K- a) x* w. @8 h0 d0 m6 B
支票 Check(cheque) ( T7 }# j/ z/ W8 I* L
银行对帐单 Bank statement
& v0 V ?, T. a1 ]. c1 V银行存款调节表 Bank reconciliation statement
# ~. G2 _: B$ e3 @在途存款 Outstanding deposit / K! ^, m' C3 M V0 |
在途支票 Outstanding check
+ w9 P, |, i, D' d应付凭单 Vouchers payable % g# [' B4 x0 y9 ^5 M
应收帐款 Account receivable + D) z! w- F e2 P" |" p5 u
应收票据 Note receivable
/ g# o6 k. d6 D o. ?4 ^; w! D起运点交货价 F.O.B shipping point
, Z$ K. | C. w _5 U5 J8 K目的地交货价 F.O.B destination point
: }* v; ^& h8 G1 Q1 ?- a6 c. j商业折扣 Trade discount : G% P4 ]" g) w- y. c v" k# a
现金折扣 Cash discount ) W1 R: l" f8 p/ b2 {0 G- N
销售退回及折让 Sales return and allowance 0 _ t" o7 a8 {9 l
坏帐费用 Bad debt expense
" g N. ?6 z9 g9 y& P4 Z备抵法 Allowance method " Z/ T, P3 X% N+ Y
备抵坏帐 Bad debt allowance 5 o! G& ]% u8 R; E4 c( G
损益表法 Income statement approach - @! C) V1 E" H$ } q
资产负债表法 Balance sheet approach ) K7 ]5 a) I) G' P i, @
帐龄分析法 Aging analysis method
' D8 f4 g; R2 _6 W直接冲销法 Direct write-off method
' Q: i( p' }/ ^! Y带息票据 Interest bearing note 9 E+ H% R! f8 Z+ u7 u# _
不带息票据 Non-interest bearing note
- N1 ^( V7 W+ F7 ^# m4 e; R& L8 }出票人 Maker
`0 z; g, _" N/ Q8 {, L受款人 Payee - D, S3 u; w7 C
本金 Principal & G. }( @, w: H
利息率 Interest rate ' m, y# j( w2 F; h
到期日 Maturity date 0 G5 U7 x7 \$ ]+ o
本票 Promissory note $ ? d4 M. U: R! c& o9 O7 K
贴现 Discount
# d& g7 k2 s* A5 ]! \背书 Endorse 5 E8 I: D0 M. E+ n! A5 M; A
拒付费 Protest fee % `# k% d/ J( r7 Y" b
. A$ g* G0 T) }+ S------------------------------------------------------------
5 |+ p& m% g: w% V# h( e" ^（4）存货
- U# I! n6 P0 f4 Y存货 Inventory 7 K& e$ H& g' V5 I' R; u
商品存货 Merchandise inventory
" I" O8 W) F5 J4 e; u! V产成品存货 Finished goods inventory
, k, d# }6 q) v: P5 N1 C5 K* ~在产品存货 Work in process inventory
3 c% `7 W4 z' A. P& C. g+ I原材料存货 Raw materials inventory 5 K* u2 Q" L. S$ F% G- c9 ~8 j
起运地离岸价格 F.O.B shipping point 2 t5 T j0 Q( U/ {8 q4 l7 [
目的地抵岸价格 F.O.B destination
7 u, m; s+ G8 s% x8 {0 r2 a! [9 F寄销 Consignment
) q: S( P7 I3 z, g6 e寄销人 Consignor
: W/ E$ L( D W* L承销人 Consignee 9 I# b. V7 E( N5 g8 l7 ~' Q
定期盘存 Periodic inventory
3 H8 Y: q9 ] `) n9 {+ L9 J5 g永续盘存 Perpetual inventory0 M: P$ s, X! \6 B. c3 ^9 S U
购货 Purchase
: L" W5 \( J( n) T$ U购货折让和折扣 Purchase allowance and discounts
$ S- r; ?+ v5 k! s存货盈余或短缺 Inventory overages and shortages
, I% |! Q% z8 G; U* p- E分批认定法 Specific identification
- {" H, A- o' q" j; n4 r; H加权平均法 Weighted average ! ?4 j& S: v; c/ I- g
先进先出法 First-in, first-out or FIFO + z/ k0 L% k$ F& q
后进先出法 Lost-in, first-out or LIFO 1 X' e0 f! J! ^4 o. V2 ]+ H
移动平均法 Moving average 9 X- w9 }6 y6 D- `/ D
成本或市价孰低法 Lower of cost or market or LCM
2 m- r1 y9 Q$ l) K) ~7 ~市价 Market value 9 T/ C- v# F' v5 O: [% f, A5 ?. _% L
重置成本 Replacement cost 3 C- k* H8 E" d$ C# M
可变现净值 Net realizable value 5 z9 L' ?- _9 C- C
上限 Upper limit
1 W5 m$ }" O; M+ ]1 Q8 e' a下限 Lower limit R5 c3 E4 d5 ^( s" `+ P' y
毛利法 Gross margin method
: V7 [. H8 ^! s' f3 K% @零售价格法 Retail method ) H; ]) t! a+ H! n! A D
成本率 Cost ratio
# c3 g+ s& k9 F
}& e; Z4 [! u8 Q4 A6 n, Q------------------------------------------------------------
3 b1 T- B/ c) S（5）长期投资
. T" N: }& T; J3 B. N长期投资 Long-term investment ; F6 M8 _, y& w2 N+ N4 L
长期股票投资 Investment on stocks 3 d8 ?( ?3 a- P. g' Y
长期债券投资 Investment on bonds
8 e0 J" s/ H* T4 q9 L/ x1 \# _( Q成本法 Cost method
9 p7 y( H+ d% }; E权益法 Equity method
* {% `: g1 [! Y# @+ w; K, q. w' }合并法 Consolidation method
) l/ k8 r; B9 q- Z6 y股利宣布日 Declaration date 1 L6 X: S* n$ l7 A* H1 |6 H) v, f
股权登记日 Date of record ( B9 F* }7 {6 O1 ^
除息日 Ex-dividend date , Z& c. ?6 m$ f+ j F
付息日 Payment date ! n$ I f- t$ P$ E1 @
债券面值 Face value, Par value
8 {. G* J* |" f+ b6 ?, G债券折价 Discount on bonds
3 ~1 Z6 H2 V1 |6 Y6 I; I债券溢价 Premium on bonds
U; J+ g* f' S2 o票面利率 Contract interest rate, stated rate ' n, a" ? t% ~5 G' _
市场利率 Market interest ratio, Effective rate ) ]0 p( A; H. H" ?, j: V$ z
普通股 Common Stock ' [6 d, D) g! l I n1 }2 A# \
优先股 Preferred Stock
5 J }( a# i0 d' E( u* S: a5 N现金股利 Cash dividends
( ~3 A* l" T* q: I v股票股利 Stock dividends
. g) @) i) @" V3 x. S2 V9 W清算股利 Liquidating dividends
( }" C$ B# ?! Z6 ^$ G到期日 Maturity date / \3 V3 f4 \: R7 X; b# C
到期值 Maturity value 1 E8 w. C! R) r7 [
直线摊销法 Straight-Line method of amortization
% @" K. v& O$ B! ^) P7 ]实际利息摊销法 Effective-interest method of amortization
2 m+ _. j _- W! B- d$ B9 F5 Z) Q1 g- I- C# ~
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（6）固定资产
( H& W; z% G6 Y- u( G固定资产 Plant assets or Fixed assets / a3 A: |2 h) k3 n% I& s, {
原值 Original value 4 e7 N; ? y3 v2 b/ Z4 ?4 q2 y
预计使用年限 Expected useful life ! H! G e% w7 Q! s% ]! b, ]
预计残值 Estimated residual value
1 e& J0 u) Q8 \; J4 e折旧费用 Depreciation expense 4 y4 W- @! q! ]8 r2 m* t f
累计折旧 Accumulated depreciation % m) g, j8 ~$ j/ A
帐面价值 Carrying value
" v$ z2 M7 \ q1 [0 t" s! D应提折旧成本 Depreciation cost 6 d- H* i$ [# k3 t
净值 Net value
0 ^8 O3 _4 e$ E/ ]& }" B在建工程 Construction-in-process ; Y- b' L3 T) x6 J, D9 j8 q
磨损 Wear and tear 0 ~6 G2 o; M: v) R
过时 Obsolescence 3 |: g5 q. f8 k
直线法 Straight-line method (SL) * s1 G; w: n" A# V1 C& M& X
工作量法 Units-of-production method (UOP)
: g7 m- |1 D0 D$ V5 j加速折旧法 Accelerated depreciation method
7 ~$ p1 Y3 z- ], L( `/ W$ _双倍余额递减法 Double-declining balance method (DDB) " L8 v- V9 X/ A6 K
年数总和法 Sum-of-the-years-digits method (SYD)
9 X) s7 g: e( y4 B4 A" e以旧换新 Trade in ; E# Y4 d4 M6 k8 a
经营租赁 Operating lease
' p; E/ ~+ V Q5 M3 e融资租赁 Capital lease # ?2 _& g0 g; r n% n6 R
廉价购买权 Bargain purchase option (BPO) ! o- E! p2 A8 ?* b; R& A
资产负债表外筹资 Off-balance-sheet financing N3 {0 w. [# A* c- x) Z9 D" i8 r
最低租赁付款额 Minimum lease payments5 C9 ]- J5 w3 }% J
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（7）无形资产 # Y. z# j* Q5 s. J1 P" a, X
无形资产 Intangible assets
# O1 _! V; T+ N8 ]; ?5 V$ n专利权 Patents - I0 A. L7 a( o6 J: o* T3 {: C6 i
商标权 Trademarks, Trade names 1 K- x; H* Z6 @7 L, K
著作权 Copyrights 0 I! L' i: M" J! P/ }
特许权或专营权 Franchises ( t2 Y3 ^! M. ^
商誉 Goodwill
9 ]- M+ I' Z- K开办费 Organization cost 5 w) Q7 `* d/ n
租赁权 Leasehold
: ~9 D" y5 ~% @6 h; L4 p摊销 Amortization
. e2 d+ D4 k. `--------------------------------------------------------
. {# d+ q0 e8 E y. u9 v（8）流动负债
7 ^6 L; R, Y9 S/ G+ C5 e2 y8 }0 o负债 Liability
- c) c8 S/ r4 r' r J4 D' d流动负债 Current liability
; B9 L L% G& Z8 I U1 f0 k应付帐款 Account payable 1 e4 n/ M5 ]& x+ G) q
应付票据 Notes payable ; d" [: F& c2 g4 n$ P
贴现票据 Discount notes
. H0 D- x! ]0 a长期负债一年内到期部分 Current maturities of long-term liabilities
% N' _4 i# n2 _+ M* ]: ^$ U应付股利 Dividends payable
6 ?' a: f& e/ D9 A预收收益 Prepayments by customers
3 c' b6 I+ }% p2 [6 h1 D, a存入保证金 Refundable deposits
L0 H4 j/ ~" t& K: f g应付费用 Accrual expense
& z% s- x4 [5 H: x# i3 w& s$ m增值税 value added tax
m6 L3 M( k3 p7 { n: d3 U营业税 Business tax
, a8 d2 J% v9 ?5 p应付所得税 Income tax payable 2 K0 G% C) C+ R+ s( E
应付奖金 Bonuses payable
7 R1 H9 E- v9 |8 G; m8 B7 b产品质量担保负债 Estimated liabilities under product warranties 2 T6 g$ V7 v1 t8 h
赠品和兑换券 Premiums, coupons and trading stamps ) t& b2 }$ T/ g& M6 v6 ]
或有事项 Contingency * O% @" x5 ?3 x/ R: B- ^: ^
或有负债 Contingent # V3 v3 l g. Y% A2 K# i
或有损失 Loss contingencies
, C, b, V% l6 C2 J; G或有利得 Gain contingencies
2 x5 z+ Z8 x! m永久性差异 Permanent difference ) H: n9 q/ `- `) b. |) V ^$ v
时间性差异 Timing difference
. G7 ~% X6 {+ E6 l应付税款法 Taxes payable method & M) k1 q1 s* q: f- L" e! x
纳税影响会计法 Tax effect accounting method / N) W4 u( z, V# ? ]' v* R% V
递延所得税负债法 Deferred income tax liability method 6 w; K3 ]/ t; ?& C( L
9 T. v2 a6 S. _ ?------------------------------------------------------------
" y, N' G1 N7 @; d( }' n（9）长期负债 / Y" v2 z, _( T! B
长期负债 Long-term Liabilities 3 z0 L$ `3 p* Z4 [
应付公司债券 Bonds payable . w b* P8 a5 A* e
有担保品的公司债券 Secured Bonds
: d0 e6 @6 [% L( r5 W( a" {9 Q抵押公司债券 Mortgage Bonds
- @5 m. k( B, O* J保证公司债券 Guaranteed Bonds
5 c3 V4 N) o1 d7 S }- w信用公司债券 Debenture Bonds
( I2 [- C" o" A+ g |' K2 D一次还本公司债券 Term Bonds 4 e# e+ L& V, b6 I
分期还本公司债券 Serial Bonds 4 c" l/ u9 k3 a
可转换公司债券 Convertible Bonds
6 x0 e3 M7 I/ Q1 P( @4 i& Y可赎回公司债券 Callable Bonds
0 g6 X- l3 }6 {' C可要求公司债券 Redeemable Bonds
7 G! F" V7 o C( O记名公司债券 Registered Bonds
8 }2 N; m" r8 D& n; T* f无记名公司债券 Coupon Bonds - a1 g: |/ p. |0 g: Z9 T
普通公司债券 Ordinary Bonds 0 q" q0 d g+ z$ P" {
收益公司债券 Income Bonds
7 m2 M O5 w, i& u$ ^名义利率，票面利率 Nominal rate 8 w/ i$ G8 U4 x2 n# U0 c
实际利率 Actual rate / n. X; ^% W+ f# `# U2 \ G3 E' B8 |* g
有效利率 Effective rate
8 @; x8 p8 Z" j) ^溢价 Premium / [4 e# @# [0 r# F* b
折价 Discount
U2 {! L! Y7 P8 V4 a面值 Par value " R6 D, @8 z4 X4 k& F
直线法 Straight-line method & ~' q: ~# O6 N% U
实际利率法 Effective interest method
5 C7 E% S. \4 U m+ N) D2 n. E' k到期直接偿付 Repayment at maturity & Q. I* P! z9 F- v* ~5 W
提前偿付 Repayment at advance
( r. V: J9 l- k( B& D偿债基金 Sinking fund
& `' K# s& `' ^- }1 `# h长期应付票据 Long-term notes payable
+ j1 ]$ g8 L) N7 [8 i* b Y$ u3 o9 g抵押借款 Mortgage loan
% T6 i7 J( z( j, E--------------------------------------------------
* T3 K) @2 E; c（10）业主权益
( N! o9 M/ M |权益 Equity 0 o5 C% k4 E! H& q. k+ e, \
业主权益 Owner's equity
6 H$ o5 r8 m1 ~股东权益 Stockholder's equity ; g7 c, {( e3 ^# B1 k% X
投入资本 Contributed capital
/ [8 ?! N/ y8 |3 m缴入资本 Paid-in capital
6 A3 D' R" z. q& B: K( D- C股本 Capital stock / W5 K) Q0 u9 f) P1 l; O
资本公积 Capital surplus 9 y& e( w: ?( e# v& L
留存收益 Retained earnings ) l8 q4 M7 Q2 P& x7 Z% T
核定股本 Authorized capital stock
4 R/ g2 T$ ^8 [8 o8 ?4 T实收资本 Issued capital stock
) G2 `1 c$ K9 b. W发行在外股本 Outstanding capital stock + S6 t, d1 i& t; O- z2 T
库藏股 Treasury stock
" m9 E( m l( r* Z# q) d普通股 Common stock $ A" G' G& z9 ~% R! O- W
优先股 Preferred stock
' q* Y5 @" ~8 {: Q% N累积优先股 Cumulative preferred stock 1 z$ b* x5 L: ~" M, y; F
非累积优先股 Noncumulative preferred stock " S) B: I% w* o, z! \
完全参加优先股 Fully participating preferred stock
/ v; X% B% t: J* q# @0 [部分参加优先股 Partially participating preferred stock % { g9 S- }, ]9 I/ r: e2 u% u( I3 v
非部分参加优先股 Nonpartially participating preferred stock ; a; v- R% b: Y2 i' A* ?
现金发行 Issuance for cash
# O1 {; j) |( Y0 x非现金发行 Issuance for noncash consideration
% ?: B+ m5 x/ ?股票的合并发行 Lump-sum sales of stock : z+ Y! J; I3 D# N- U3 k6 @- a
发行成本 Issuance cost , Z; U. g; o/ _' ^) T7 g
成本法 Cost method 3 O1 }5 p: l8 X$ D- m; }1 Z" N3 Z4 _
面值法 Par value method
0 _' T+ v* \, S( U& i, Q# m" X3 P, p! E捐赠资本 Donated capital 5 C" l9 u& s6 t0 o9 F
盈余分配 Distribution of earnings
" U* r D' E2 H, J股利 Dividend ' J2 F/ j6 @ k3 {
股利政策 Dividend policy
2 U! j4 g, m. E5 f; |; s( Q宣布日 Date of declaration # ~$ y. ?2 @1 v+ f
股权登记日 Date of record
1 d% S9 `9 D) X `0 W除息日 Ex-dividend date 0 Y# Y% p2 F6 U3 [! d
股利支付日 Date of payment
8 Y4 L7 U& T3 W现金股利 Cash dividend n7 f. s% L) b( M0 B. p
股票股利 Stock dividend ! D! M* b( t8 E4 g- i; r/ @. {) ~
拨款 appropriation
4 d8 L6 }" b! p$ S2 T------------------------------------------------------------7 D. c1 X. q7 g2 n" o, j- o. ~
（11）财务报表
4 \, _3 ^! p0 c' q财务报表 Financial Statement ) Y, r1 d" U& k
资产负债表 Balance Sheet ; H. A2 }4 M/ B% o6 e# S
收益表 Income Statement
5 N5 h2 R7 y: M5 F& ~帐户式 Account form ; Q, ] t6 E* h( ^4 q6 N
报告式 Report form . W( V3 M8 q# t
编制（报表） Prepare 6 x) d& }( S' G9 ?
工作底稿 Worksheet
9 y) Z# ]6 R- O7 m多步式 Multi-step . H) N" J/ @& U
单步式 Single-step
& o& L4 _- Z8 d6 ]-----------------------------------------------------------
( P O0 Y$ g) L& X" H（12）财务状况变动表 # B- j: l1 g' A( M3 @% b
财务状况变动表中的现金基础 SCFP.Cash Basis - w5 s" {" o' a: Q& k
（现金流量表） 2 ]$ z# T; P8 G
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
4 h" X' U- w5 u* i+ H（资金来源与运用表） : [. E1 a3 m5 d0 h6 f2 ~
营运资金 Working Capital
+ C- b! E* T* X. d% F5 S& t" y全部资源概念 All-resources concept
" M/ p& l( ]$ Y0 q, B直接交换业务 Direct exchanges
/ |+ x% e4 H# _; V, X( Y# W: M正常营业活动 Normal operating activities
4 @# s+ e) A1 U3 b财务活动 Financing activities # Z2 Y$ o H8 ~1 d! f2 q' M
投资活动 Investing activities
6 e; O, P( j: c& Z-----------------------------------------------------------# M7 i( v' w7 D. N# I+ {& Y1 r
（13）财务报表分析 - b6 \# T; ?2 z( m/ P
财务报表分析 Analysis of financial statements + r; [( E5 U. y! n
比较财务报表 Comparative financial statements 9 @. q0 s' B( ]7 S
趋势百分比 Trend percentage
9 B* B* Y0 l7 t" y比率 Ratios 6 W# y: V o' l& I
普通股每股收益 Earnings per share of common stock 1 H' T1 J8 m' i5 g0 N
股利收益率 Dividend yield ratio 9 u6 N' V) h$ K. E( j
价益比 Price-earnings ratio
1 [! M/ F8 Z1 w; X B# B& s, W+ v$ v普通股每股帐面价值 Book value per share of common stock % H* V6 [( C! l
资本报酬率 Return on investment
7 D. d. t/ z( J0 H总资产报酬率 Return on total asset
( ]9 W6 f1 T* k* r/ T! u债券收益率 Yield rate on bonds
0 H) M! H2 X% `$ j; \. c7 T已获利息倍数 Number of times interest earned
# a9 Y' o, u& @- t( ]债券比率 Debt ratio
* O: j+ a h, P* h5 u优先股收益率 Yield rate on preferred stock
' @& G' [# L1 e8 I* l( y营运资本 Working Capital & o: ?+ J3 I" o
周转 Turnover ( @/ f/ K; I# L
存货周转率 Inventory turnover 5 I; T @2 ?' U _
应收帐款周转率 Accounts receivable turnover
6 R6 v2 R0 F3 X. C }, A- P流动比率 Current ratio
4 u# P7 {. @6 |$ E% T速动比率 Quick ratio
3 t. C" O! l6 `$ a ]酸性试验比率 Acid test ratio
& j& @: R7 |. a8 A, ?6 \! e------------------------------------------------------------ ' B7 ~; ~; M* v! a' C t
! I o k# d( `" \% y! K6 v
（14）合并财务报表 $ Y* B1 K V$ y3 t% W1 L7 M
合并财务报表 Consolidated financial statements
- d( I) C& R1 _8 H吸收合并 Merger / n4 ^8 o. z& X
创立合并 Consolidation
! t U& P9 R/ K控股公司 Parent company
+ {, g8 U* _7 @2 [+ S) [- W附属公司 Subsidiary company
: Q1 V' u! j/ V7 E) G O少数股权 Minority interest
& }; o9 W4 G: D; l8 @* s) ?权益联营合并 Pooling of interest
0 w6 k0 c: t, q# I购买合并 Combination by purchase
F, y+ L! A# m. ~9 M权益法 Equity method . k& e% N) y7 [/ q3 K- E! D
成本法 Cost method
5 k% L$ O6 Y' i; v: P- `
. `8 {; _4 T7 g3 I0 y------------------------------------------------------------
( G8 o6 {1 c5 C4 O（15）物价变动中的会计计量 R. u/ a4 q' C8 B& h
物价变动之会计 Price-level changes accounting ) Y7 V/ }6 k9 a
一般物价水平会计 General price-level accounting
- `* V2 q3 K! x6 X0 n. q2 x货币购买力会计 Purchasing-power accounting ! H# r" l3 w2 L6 _8 i
统一币值会计 Constant dollar accounting ) q& u# C" p1 ]4 f
历史成本 Historical cost
" t# U g. [# j6 Z现行价值会计 Current value accounting ! H6 v2 H& S- c% y+ V- `
现行成本 Current cost ) B) ~0 H9 e% o, E v7 X
重置成本 Replacement cost
9 \3 n0 `+ \! N7 y物价指数 Price-level index
4 y9 D! d, P3 q7 G: \" c. a& p+ R4 L国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) & i! X4 l1 t! w J# ?
消费物价指数 Consumer price index (or CPI) 6 I" W: A5 |; x8 B" k% a" D6 u( o
批发物价指数 Wholesale price index $ ]; s# I( c: {
货币性资产 Monetary assets
L( H9 f: J1 ]; a1 ~) H6 X6 }* L G货币性负债 Monetary liabilities & ~1 A1 g0 ^- \1 q' C! o: ^8 g4 g
货币购买力损益 Purchasing-power gains or losses
. j8 c- e4 u0 Q' {5 ~# Q资产持有损益 Holding gains or losses
2 _, K: ]. ~' j2 S( s5 w1 ]& h/ R未实现的资产持有损益 Unrealized holding gains or losses
( y& f6 ? U" g' x& R/ w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
