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（1）会计与会计理论 6 v8 G$ D) g6 _
会计 accounting
& ~# x7 s. P. f+ q, s; q决策人 Decision Maker
+ |( ^# L+ R4 C投资人 Investor
0 U$ K7 Q$ X8 A4 F- _股东 Shareholder 6 u& q8 j7 \8 b8 J2 ~1 O" M3 w
债权人 Creditor . j3 [8 S" b8 Y. M/ T2 s/ O7 u
财务会计 Financial Accounting
- b1 I1 t v8 v) T9 Y& H" w: [管理会计 Management Accounting ; W/ t5 E8 F" R7 c# F
成本会计 Cost Accounting 4 a+ a" h3 ]3 C7 s4 R8 W5 j2 b# V
私业会计 Private Accounting
' i) U5 ~7 D+ V公众会计 Public Accounting
6 u F w% g- G- ?. r1 m6 ?注册会计师 CPA Certified Public Accountant 7 Q% L8 L( D& {4 U2 H) @
国际会计准则委员会 IASC
5 H$ `. H, l! B. E8 X美国注册会计师协会 AICPA
) ~1 r; H! `6 H+ _- R8 q财务会计准则委员会 FASB
! v7 @( _( J! L7 W管理会计协会 IMA2 n7 H4 M" o1 S# h W
美国会计学会 AAA
7 I8 F3 W3 f# U' _9 u9 ?+ m. n税务稽核署 IRS
\6 a; T, R: m$ V$ L) j独资企业 Proprietorship , K* \- [* Q# Z* w! q$ q
合伙人企业 Partnership
v- M7 I3 u4 M$ q% M, Q2 d5 a v公司 Corporation
3 |- f- I) u; X会计目标 Accounting Objectives # H( J h x1 _
会计假设 Accounting Assumptions
0 X+ w) }7 `& C0 ]0 X1 ?会计要素 Accounting Elements
5 b' [' S; W, G1 i' _% X" E4 B会计原则 Accounting Principles ( \6 E2 W Z9 g- L9 Q2 w5 `. h W4 X
会计实务过程 Accounting Procedures
@8 @- B1 C$ t/ t+ B% G d财务报表 Financial Statements ; Q" g, A/ |: |" v$ x+ h" N
财务分析Financial Analysis
% b& E& {1 H' w9 E) @会计主体假设 Separate-entity Assumption
' N' S. ?( u! S( _0 O5 Z5 u货币计量假设 Unit-of-measure Assumption
0 \+ D2 L- h: y( N7 z$ W持续经营假设 Continuity(Going-concern) Assumption $ K& K* O; y% G$ Q+ r/ q% d6 Y
会计分期假设 Time-period Assumption
8 c& i# K# u8 Y7 M) i7 i' ~资产 Asset
7 ^' \9 p( d1 W$ S g7 P% d负债 Liability
6 J) ?, z: K/ G业主权益 Owner's Equity ( D8 E! a. c9 |
收入 Revenue b9 c! J* O5 E0 m
费用 Expense $ {" C4 E% {. h4 P3 W* H! ]
收益 Income
7 N; U3 w: W& h# R6 e/ y! `1 m亏损 Loss
8 z2 R/ q8 M1 J8 E+ _" H历史成本原则 Cost Principle
2 x/ d6 _) }- n/ u, p u/ ]+ J收入实现原则 Revenue Principle + V+ ~5 Y; s9 k6 |; T
配比原则 Matching Principle
* u0 u$ Y0 W" _" c. R' |7 |6 l( w全面披露原则 Full-disclosure (Reporting) Principle
- j, c, M: O; A P! N客观性原则 Objective Principle
5 V0 N4 o1 l/ a; m9 k w一致性原则 Consistent Principle
6 e) T5 M! t4 G+ h可比性原则 Comparability Principle
+ C [; \3 u* `! X' d" c重大性原则 Materiality Principle$ z8 n, t9 J$ i0 r. _4 }# w
稳健性原则 Conservatism Principle
6 q: m4 ~- e6 {) V$ k. n- w权责发生制 Accrual Basis 4 p6 W( f5 c: I4 U* Z ^/ n* J
现金收付制 Cash Basis % G! q! d) T1 X5 W& W7 Q# |
财务报告 Financial Report % c9 ^3 Q. H# f
流动资产 Current assets / ?1 o9 V# O, K. S- v4 w9 J
流动负债 Current Liabilities ) k' B" J% ~; l7 ~0 m2 q# L. @$ X
长期负债 Long-term Liabilities
! q4 f' R! t' {投入资本 Contributed Capital ! ^3 i& A. r/ h0 V3 X7 ~/ ^! D- f
留存收益 Retained Earning4 K4 l! ~: y! ?0 o
* q" J; {$ ?8 l6 w! s% J- s8 D! L
------------------------------------------------------------+ U+ o- I) i* p2 c1 K) `+ s. D
（2）会计循环
m3 k0 W6 `$ B9 t0 L ~会计循环 Accounting Procedure/Cycle 0 c1 @3 X: ?8 r2 C9 i+ I
会计信息系统 Accounting information System 0 w* A0 \5 {. [) `7 v4 o0 w/ ^
帐户 Ledger
: i% t/ h$ L2 K4 R/ Q. n3 i. O! i会计科目 Account
5 G( Q! C }- V: f) ]3 E; }& K会计分录 Journal entry
& a/ l/ o8 X0 V1 ?原始凭证 Source Document ( Y5 T% a, j2 D1 k) x6 S0 |: s
日记帐 Journal ' L0 e! G, i& n F4 _3 O7 r
总分类帐 General Ledger
( ^0 M' ~( Q9 E7 m( i( Y1 ]% U明细分类帐 Subsidiary Ledger 2 x; t' b+ d& h2 }3 C7 J. }
试算平衡 Trial Balance
# E: J$ |5 C* C! u* g现金收款日记帐 Cash receipt journal
0 u( j; C5 u& I7 y现金付款日记帐 Cash disbursements journal 9 J# e/ D6 p! K! ~6 P
销售日记帐 Sales Journal * Z* h2 N* N. a- `
购货日记帐 Purchase Journal 6 R3 K. |7 G' v7 o( c
普通日记帐 General Journal 7 ]/ k0 T% h1 ?
工作底稿 Worksheet
3 L u6 t7 n; F+ [调整分录 Adjusting entries 0 {, M5 {- B s) d% V; y
结帐 Closing entries & j' H/ r! L$ j3 ]
, Q8 u1 w6 g* l; w
----------------------------------------------------------
4 m: r( v k: h" Q) N9 X（3）现金与应收帐款
& f1 z$ C" Y; L* L) O" n4 ]6 n( g- }# W现金 Cash
9 s- q( ^$ |5 D. c银行存款 Cash in bank
' V4 {6 q2 U8 \5 `' j库存现金 Cash in hand 6 @! T. O+ F" d& \
流动资产 Current assets
* p* s' }7 {4 _) K+ s& G偿债基金 Sinking fund
. P. C d/ s3 R/ n9 B- h1 b定额备用金 Imprest petty cash
: @. J* Q8 V, L1 i1 J% D- ^! | z& R支票 Check(cheque) 3 z/ I% L( G$ C
银行对帐单 Bank statement
6 v4 t& W5 R5 ~* B, M银行存款调节表 Bank reconciliation statement
2 a, G. p7 z1 s- G在途存款 Outstanding deposit 4 p8 a m3 b1 H$ d. e. u) |$ W
在途支票 Outstanding check 3 @3 L6 K, ?$ i8 I2 {& P8 ]. O: s
应付凭单 Vouchers payable / t8 s; p; F4 g" E: i
应收帐款 Account receivable
, L; K! F; \3 P. ?- O- \8 A应收票据 Note receivable ( v; y0 y$ s, O+ U/ g% q6 S! G
起运点交货价 F.O.B shipping point ) T U2 X4 x2 F* n& s
目的地交货价 F.O.B destination point
. y" ]* S2 `4 \/ f' G0 U商业折扣 Trade discount
7 s5 f; a; i! R# t+ I* {现金折扣 Cash discount 7 x" g. W8 J9 Z% j m. T$ V
销售退回及折让 Sales return and allowance
) i2 l& I. N5 R% F! e" }3 q+ W8 @坏帐费用 Bad debt expense
/ ` H8 F& g+ N' w备抵法 Allowance method ' E4 m$ W" m5 Y2 m5 I
备抵坏帐 Bad debt allowance
6 i/ [8 M; ^/ I; x损益表法 Income statement approach ) L2 M3 V5 [& W$ b
资产负债表法 Balance sheet approach
2 q, Y* ~! Z6 X& P4 b3 F: j7 ?帐龄分析法 Aging analysis method ; M* j% {! A( T8 D
直接冲销法 Direct write-off method
" U+ C; |, r, Q) K带息票据 Interest bearing note ' }5 e6 M3 e H' ~8 m( y6 s
不带息票据 Non-interest bearing note
# |3 S7 V0 f* ^5 O- t: S) j3 a$ l出票人 Maker ; S5 Y7 I2 z* U3 O* E3 b" y! r
受款人 Payee
; h& `: Q2 \6 N本金 Principal
, R1 h/ t8 u0 X! r利息率 Interest rate 6 T" M) M, Y& H. ~
到期日 Maturity date
7 v3 {- l3 ]& Q* i! @* ^ C本票 Promissory note
5 n! s9 L8 C2 R; `4 K2 k6 S3 b贴现 Discount 4 h( r, e; C$ C. \! }; R+ P6 U
背书 Endorse
; U- c( |# F1 \1 {$ o拒付费 Protest fee ' h7 d, k7 b+ A( x
% P# Q: O, ~& `------------------------------------------------------------5 i6 p# u3 `! p0 ~. h- H; r$ F7 X
（4）存货
/ G. ^0 c0 u8 m存货 Inventory 7 q4 H& }/ P2 l2 \' \
商品存货 Merchandise inventory
3 ~+ ~2 N" a, O& a. ~产成品存货 Finished goods inventory - e u+ C# X7 i; j
在产品存货 Work in process inventory
$ `4 D( ^3 E$ Z) @7 {3 M, ~# C原材料存货 Raw materials inventory
, a+ j) @3 a. I起运地离岸价格 F.O.B shipping point
+ H2 g" {- X2 T目的地抵岸价格 F.O.B destination - M3 g) K! w4 ^5 t1 u$ b4 f
寄销 Consignment
7 f- g) |3 y& R寄销人 Consignor . d; a' I! ~: g! B( d- r
承销人 Consignee
; J4 {. c. \1 [4 w定期盘存 Periodic inventory 3 S) m- e' i$ l( h( ]
永续盘存 Perpetual inventory
9 I% ?5 I# L. f3 K购货 Purchase
6 W5 H5 C- y0 Q3 h H) C购货折让和折扣 Purchase allowance and discounts
/ @% [/ M Y5 c存货盈余或短缺 Inventory overages and shortages
% b: Q, V! c3 a; ?1 x分批认定法 Specific identification * ~) H! {1 n( ]0 G$ h
加权平均法 Weighted average / q* A; y7 h0 |# }- A5 A3 E! W
先进先出法 First-in, first-out or FIFO
0 e+ j4 Q# u+ R7 q% m后进先出法 Lost-in, first-out or LIFO
7 J6 N `1 F# L) j5 V- i移动平均法 Moving average
; ^/ Y- s: m9 B+ K. s# R1 W& \% Z成本或市价孰低法 Lower of cost or market or LCM
' c# c& F- f* u) r+ t市价 Market value
$ j0 |1 H9 g% t& i M `3 y+ A, R重置成本 Replacement cost , L, q- O+ ~2 D* i N
可变现净值 Net realizable value $ G+ V1 |' O# T, A0 l5 [
上限 Upper limit & E0 ~ h, q; n a& }, z n! V
下限 Lower limit
6 z2 L; m* q, B7 | T$ \毛利法 Gross margin method 1 {4 d: d, J$ I. i2 _
零售价格法 Retail method 9 k, Q; S2 @* s7 c3 e" |; u% F
成本率 Cost ratio 7 I, a6 e2 I: I* z$ S
2 \ I" j: N2 Q4 V% w. T2 F8 |------------------------------------------------------------
; G7 s& p) w2 Y8 a（5）长期投资 $ L2 U( T! H+ E
长期投资 Long-term investment
5 f: x9 Y( B% m% o& H( I长期股票投资 Investment on stocks 9 V$ `6 E% T9 _5 R( W
长期债券投资 Investment on bonds 3 A8 `8 q% J( N8 s3 k
成本法 Cost method & u! d/ j3 {: y
权益法 Equity method
Y$ G0 z* F+ W4 {5 J合并法 Consolidation method ( x6 O R( I3 J8 d9 q
股利宣布日 Declaration date ; n: C3 [ j; `3 @; s/ f
股权登记日 Date of record
, O, c0 }+ |4 Z1 {$ B1 m除息日 Ex-dividend date * H" }( _. a `7 N" X3 [% m
付息日 Payment date
- w5 n2 E5 q# \' b9 k6 l债券面值 Face value, Par value 2 N' k; G$ P/ s5 J8 e; {8 p
债券折价 Discount on bonds
0 W' ]! l. N& e7 z, d4 ?# r债券溢价 Premium on bonds
, j# P$ @% d% F票面利率 Contract interest rate, stated rate
- U9 M& P& L" U) Y# q市场利率 Market interest ratio, Effective rate / \& S5 Q/ [: ?) i7 e9 P9 S
普通股 Common Stock 2 x' [# J5 i; s6 l
优先股 Preferred Stock
, Z3 y5 r U+ [* [7 l4 G现金股利 Cash dividends
p) s: q$ F% _* l5 ^: H g股票股利 Stock dividends . _8 p8 k* c: g) a) W! ^3 j
清算股利 Liquidating dividends 1 `. V# N7 ]3 r: F1 p9 g' C
到期日 Maturity date
: U- m7 m5 p: y W2 u/ s6 r ^+ A( R# L1 s到期值 Maturity value ; b3 m0 ~" _4 V6 W- @1 p
直线摊销法 Straight-Line method of amortization 0 s* V; S' V/ Y; S# e: {" r; O1 G: v) x
实际利息摊销法 Effective-interest method of amortization: h; }8 ?! T7 G, o2 s
( r- V; }: e) x; x- K$ s3 T---------------------------------------------------------8 K6 l+ t8 d3 _" v. ]5 s" z# K, K
（6）固定资产 # z- x& i9 A* O `) G7 c5 x
固定资产 Plant assets or Fixed assets 0 i. _9 i: h+ P
原值 Original value
* Z. u/ W: o8 @1 `+ v( @( x预计使用年限 Expected useful life 1 `. n! O, x, y. `2 l ^& |. N
预计残值 Estimated residual value
7 b- c. w9 F, n$ S- t' b1 e折旧费用 Depreciation expense
' O0 F# G ^* Y# j6 s. M累计折旧 Accumulated depreciation " g1 h0 h# S) _7 K/ ~8 M. Q# f Q& {
帐面价值 Carrying value 0 O% _! @% n0 Q6 Z7 B: d* p
应提折旧成本 Depreciation cost
4 `5 m9 N- n( q; n3 [& b) R净值 Net value # N- y7 N. b$ R+ Z3 a
在建工程 Construction-in-process $ B! W6 o! p7 b. k, A% D
磨损 Wear and tear ; \" z3 O5 L* [ {3 b) ~" ]7 a
过时 Obsolescence 9 |" p" F1 W, f0 S
直线法 Straight-line method (SL) 8 f: f& L) E4 }; \3 @1 F; @
工作量法 Units-of-production method (UOP) 4 K6 P+ O6 c4 b W% C# b G
加速折旧法 Accelerated depreciation method
% r; O7 Q& E+ u% d双倍余额递减法 Double-declining balance method (DDB)
& q( w$ C" G! d# ^9 Y: `0 B5 |+ K年数总和法 Sum-of-the-years-digits method (SYD) 8 _- _8 H! r @+ c. [" ?
以旧换新 Trade in
1 X% @2 V/ w5 o, f' U/ G经营租赁 Operating lease / K9 Z: A+ S. {9 l( {9 o) K2 Z
融资租赁 Capital lease - f F- l" x' f }! w) |' {
廉价购买权 Bargain purchase option (BPO)
( X# W% ^4 o |) T& C* L资产负债表外筹资 Off-balance-sheet financing
/ b9 X3 w# A# N) \- ?最低租赁付款额 Minimum lease payments4 V9 ~6 |6 D, C: r2 l
--------------------------------------------------------: M3 C0 U) K2 A5 Q$ [! Q g
（7）无形资产 # K4 Q$ L$ M3 C% i# Q" a! W
无形资产 Intangible assets 9 f- s' {, u1 `7 w) ?3 f/ s
专利权 Patents . g0 ?, Q! M* J2 E2 j M
商标权 Trademarks, Trade names & f2 y: a% S2 E" _, n$ H; ?# M
著作权 Copyrights + O0 N3 V1 k& H# o- f: }8 f
特许权或专营权 Franchises + Q$ n1 `# J; d0 r& b
商誉 Goodwill 3 _( U# m2 K7 l
开办费 Organization cost
( c. w6 u- J8 A! {租赁权 Leasehold . r; K5 z: x, r, W' T
摊销 Amortization
! x5 L1 v/ i& Y--------------------------------------------------------
- S+ \0 Y7 M6 }! r8 @（8）流动负债
% N8 i1 |9 r+ Q4 v负债 Liability
' m1 D# [ n& i7 Q1 c4 W8 C流动负债 Current liability ; m2 S: J% x- g+ C& ?. }7 @5 R: O
应付帐款 Account payable
1 w: k- V4 Q% R) l! ^应付票据 Notes payable
0 |1 `. {' \' C1 z) N贴现票据 Discount notes
- o4 ?* m3 d! R) l# O7 z长期负债一年内到期部分 Current maturities of long-term liabilities% F. ^/ F& D6 s7 c5 i1 U
应付股利 Dividends payable 5 i9 ]: z+ N- S4 C
预收收益 Prepayments by customers
: r# n0 `4 A6 T" X) o8 }存入保证金 Refundable deposits 6 P& `6 z! C# c+ e. L
应付费用 Accrual expense
2 y; r% d& R; P6 F5 L增值税 value added tax
, S" Q1 \+ o$ C4 N% \营业税 Business tax
6 T2 F# u8 |, X' o应付所得税 Income tax payable
2 t3 A' ~8 `4 C. h, m应付奖金 Bonuses payable
+ m5 X9 c n" V6 ?& W3 c$ D: s% b产品质量担保负债 Estimated liabilities under product warranties
& u$ s1 b1 i3 a8 N: f p. l赠品和兑换券 Premiums, coupons and trading stamps : M4 c3 u$ S# Y
或有事项 Contingency
1 H/ z1 r. x* F, ]6 d% K或有负债 Contingent
3 J% B: c4 o' @5 w, N或有损失 Loss contingencies 0 g8 e$ y; O" ^" v
或有利得 Gain contingencies
! O' ~% |; S4 } q! Q. r/ y永久性差异 Permanent difference 8 _. M$ P) S$ O3 u, ^/ R7 [+ @/ U
时间性差异 Timing difference
1 u& V6 @. Z A+ f/ H9 _应付税款法 Taxes payable method
& o% T# e- Z5 k$ j0 {* D( m% j纳税影响会计法 Tax effect accounting method . N. t5 ?- H0 B, X; ~$ @. I& Z
递延所得税负债法 Deferred income tax liability method 7 J8 c4 J# P# n0 j) r- [
; c7 q* d5 T0 z0 b/ g8 G------------------------------------------------------------+ `) x& H, h3 ?+ I$ a5 S* F
（9）长期负债 : x+ ~' a% U1 ]) `+ P) G- T! l
长期负债 Long-term Liabilities . [; F5 h$ h# T p7 ~( C6 D
应付公司债券 Bonds payable : k4 I e1 r; d! e1 Y! A" x w5 O- t
有担保品的公司债券 Secured Bonds 8 a, W, R/ V! q
抵押公司债券 Mortgage Bonds
- c( r' Z8 I/ t# {$ X保证公司债券 Guaranteed Bonds 9 P4 s, T( ~# P
信用公司债券 Debenture Bonds 5 i- k% u% N+ i. S* z
一次还本公司债券 Term Bonds
& _4 u" b) j& m; C9 ^( [) u分期还本公司债券 Serial Bonds . Q8 M, W2 ]- ]. l
可转换公司债券 Convertible Bonds * q& C* x9 G5 V
可赎回公司债券 Callable Bonds % s6 G H6 ~. a8 Z# c, Y/ n
可要求公司债券 Redeemable Bonds : x/ e; c" p6 c+ f' a
记名公司债券 Registered Bonds
2 A( R1 t: O$ r; _" W无记名公司债券 Coupon Bonds j9 y* [" s5 A
普通公司债券 Ordinary Bonds 0 a! I1 s1 m8 m( O b! I
收益公司债券 Income Bonds
- M# X9 k+ d- G名义利率，票面利率 Nominal rate
7 j5 v- l# l7 v9 b' u( s! u实际利率 Actual rate
" W& p5 K- p; R7 I有效利率 Effective rate ; p5 V) G9 d8 k. B9 X
溢价 Premium # F [- `8 u& ^+ T/ G5 f" x
折价 Discount
; `& b0 l0 P% L. T面值 Par value 3 q! e% G T" d1 @" g* X* X
直线法 Straight-line method
. N' y& V/ i K" _/ Q; O l: d实际利率法 Effective interest method # X# {4 X, K' n v
到期直接偿付 Repayment at maturity
" E* W3 t0 k. m% z' \; T3 J提前偿付 Repayment at advance
) l; U* R! ?- v% h/ C% u偿债基金 Sinking fund $ ?, Q! b1 y7 ]8 k* J
长期应付票据 Long-term notes payable ! S- q/ k9 ]9 J3 V1 f+ f+ |0 D! |
抵押借款 Mortgage loan4 _8 N5 j. v2 J' f0 Z" G
--------------------------------------------------
& k8 ~; Y! q7 q; h t8 k（10）业主权益 9 x9 u" y9 {; u% [4 x+ r) N
权益 Equity 3 |% W1 M7 O" p4 L, X
业主权益 Owner's equity $ Y3 F" X. c; t: y8 ^8 n4 L
股东权益 Stockholder's equity ! }7 U0 g, f9 G9 C8 D# ^
投入资本 Contributed capital `- c7 X+ }" P$ q6 U: k
缴入资本 Paid-in capital 7 a/ d" U, P2 [6 Z/ L9 Y Q- D
股本 Capital stock ) O# k+ W; X3 m
资本公积 Capital surplus
/ g4 c5 a4 l7 ?2 ~" x: d* K留存收益 Retained earnings % L- |. n4 z9 S5 D! \1 U
核定股本 Authorized capital stock ( q; H& G: j5 S
实收资本 Issued capital stock ' J" y/ i0 [0 a5 m; K6 i
发行在外股本 Outstanding capital stock 4 y8 @3 q9 Y- C% G
库藏股 Treasury stock # D& k1 X$ _- D# r
普通股 Common stock
" ~# F, I) l! L) E8 W优先股 Preferred stock 0 s' H: L; _9 @3 ^% O; P" h; a
累积优先股 Cumulative preferred stock 3 p5 D) _% ^, \9 I+ \
非累积优先股 Noncumulative preferred stock
: W7 Y! P& g r8 y( C6 w1 s2 V9 X! u完全参加优先股 Fully participating preferred stock
1 W+ ~& X5 k) D& h; V$ v( u& S部分参加优先股 Partially participating preferred stock * ^* a# n+ m% g0 n& p! C/ ?+ K
非部分参加优先股 Nonpartially participating preferred stock
2 X$ W9 y& E, D7 {2 T现金发行 Issuance for cash 1 T+ H( o4 ~3 }+ C
非现金发行 Issuance for noncash consideration % j. ]" w# y; W" e
股票的合并发行 Lump-sum sales of stock
9 a8 e5 Y9 h5 n; |+ L! k7 m发行成本 Issuance cost
) n& }6 B; P, n/ E6 A# b& X' D成本法 Cost method 1 a& \4 {% ~1 U
面值法 Par value method . U/ ^, d" X6 f4 v1 F0 d
捐赠资本 Donated capital
3 x: G' r# H# L: p盈余分配 Distribution of earnings
4 M9 g- f5 ]2 D+ o股利 Dividend
8 Q3 e7 g8 X2 h! m& a股利政策 Dividend policy
( A) ?" u: `; u7 S7 @宣布日 Date of declaration - p3 I" H4 `3 n7 J4 @
股权登记日 Date of record g. \3 P; p5 B
除息日 Ex-dividend date 7 K: D+ Z1 o: x+ d3 G
股利支付日 Date of payment
0 L% r5 \8 B: E8 l2 W现金股利 Cash dividend / `5 l1 p9 B: |4 @/ l
股票股利 Stock dividend
/ E, Z1 O' `# k! h拨款 appropriation
. _2 L# \4 E; t7 s; S/ p. ~" V5 |------------------------------------------------------------( M, o& Z( G! p1 m; c
（11）财务报表
0 Z, y7 E0 P V9 L财务报表 Financial Statement $ X" x q# \9 F( O: n: w8 O# e
资产负债表 Balance Sheet
2 `" J D: H+ y收益表 Income Statement
: y* L$ z* Y1 C* [" A帐户式 Account form
- n* P5 t- @; R报告式 Report form
/ L' f" b% ^ n) ?! g5 E编制（报表） Prepare
2 ~. R. l1 m( c J, f$ E1 k' ?; F4 f工作底稿 Worksheet
& b( X% [& R0 }1 B! \7 H; q$ x多步式 Multi-step ! G$ }6 f" W+ h, p2 h% N% E
单步式 Single-step . O8 a- @& g6 r; m
----------------------------------------------------------- R& q0 K& `4 t8 G: u' @" a; k w% c
（12）财务状况变动表
9 t: \* p; l2 o% m0 ?财务状况变动表中的现金基础 SCFP.Cash Basis
2 ]( Q5 @' i( h f（现金流量表） 3 u" [4 X3 D- e' E, C
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 6 Y; E2 e1 C+ u6 _8 N) L
（资金来源与运用表）
, `) N( _- m! T) B2 F. y1 l营运资金 Working Capital
9 }# K4 @- f- T- t8 d1 }0 X全部资源概念 All-resources concept 0 z) }( |+ I# X3 C9 K
直接交换业务 Direct exchanges
' m0 Z/ n+ x. {4 L& ~正常营业活动 Normal operating activities
, u0 L. {9 f! G$ z" U# w财务活动 Financing activities
; K; k7 c# A j4 j: F+ B& V投资活动 Investing activities % ~" V0 z/ s" L! c! U5 D
-----------------------------------------------------------
6 }" r# N" l& Q1 K, U. S& |1 R( o（13）财务报表分析
( }. K z3 J$ t0 y* z财务报表分析 Analysis of financial statements
. _. {$ [ N8 c9 e6 l比较财务报表 Comparative financial statements
& E& k7 l9 `+ n* Z0 C" |: }趋势百分比 Trend percentage
; w' i. g9 `' P$ ]+ ~9 T比率 Ratios
5 s! F2 |9 W' j' y7 p! j普通股每股收益 Earnings per share of common stock
7 _7 U% J ?; ?6 G8 J股利收益率 Dividend yield ratio ( ~) k$ _) j* Q* r; X! G* L. a
价益比 Price-earnings ratio
- Q+ R4 o% X' m& n普通股每股帐面价值 Book value per share of common stock % W+ p- P2 ~( w' U `
资本报酬率 Return on investment . H& ]2 J# f$ j' r
总资产报酬率 Return on total asset 4 l7 ?( M7 q3 q3 w2 d: g
债券收益率 Yield rate on bonds
6 h$ e8 y2 c, C; h/ _已获利息倍数 Number of times interest earned ; A+ \4 q7 v+ e. v% q! S5 t
债券比率 Debt ratio 7 U( Q5 m" n# J8 Z( B7 I! J) b5 [
优先股收益率 Yield rate on preferred stock
, h4 l; r9 A( ~( {$ z4 i2 o营运资本 Working Capital 1 s- a1 O& f9 o" M
周转 Turnover
3 x7 z! Y/ e. [1 W存货周转率 Inventory turnover
1 { q B. F7 v2 c2 i$ p1 r9 @2 e应收帐款周转率 Accounts receivable turnover 9 s0 F. m: F8 w$ M/ r
流动比率 Current ratio 9 G$ q3 k4 `7 P! E4 M4 y/ X
速动比率 Quick ratio ( V/ ^* v$ C, x$ {6 S. K
酸性试验比率 Acid test ratio
3 c; b4 ]8 x7 s+ d1 L1 U------------------------------------------------------------ ' y$ \' t$ O6 Q4 l4 t
" t% V& I& |/ D; X8 P（14）合并财务报表
. G7 z$ H+ L3 c- w: S9 [: k, ^合并财务报表 Consolidated financial statements ! {( _# S$ v* C! G* U9 T" w. Y; N
吸收合并 Merger 3 Z ^& [4 ]5 z; m4 U
创立合并 Consolidation
6 A7 A: Z( E2 g8 {( h控股公司 Parent company " @# c: k3 V9 s
附属公司 Subsidiary company
9 v1 ]) b/ Z# f5 ^& Q少数股权 Minority interest 8 P4 p. z; L, K9 L) n
权益联营合并 Pooling of interest
3 x- q6 |3 S; ]购买合并 Combination by purchase
( R* t7 r% u: j1 @2 H9 @权益法 Equity method - W. ~& Z9 M; S" g, [: L
成本法 Cost method
5 N! \: d- ^0 ~- q$ `9 j9 X9 M+ n, |8 l) k( m$ M& W" u
------------------------------------------------------------
+ E) z2 A4 l5 M) j（15）物价变动中的会计计量
8 I! ^" ]8 _, _物价变动之会计 Price-level changes accounting 1 ?* u- l$ G* _7 q& E1 A
一般物价水平会计 General price-level accounting 1 a5 H6 X2 [5 i$ J3 |
货币购买力会计 Purchasing-power accounting . |7 s0 o; W/ d
统一币值会计 Constant dollar accounting
' l1 H4 [, Y! H% ^历史成本 Historical cost
) I" G/ s. f( L# B' f现行价值会计 Current value accounting 0 o2 X# X2 Y* r/ u
现行成本 Current cost
( q; {! P X9 A; o* ~/ _重置成本 Replacement cost
8 {( q; C0 g% J, r1 W$ l物价指数 Price-level index
+ V: H+ y/ Y8 V" ~: `; a+ Q( L7 V国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) + X" {# i; K& J( U! I
消费物价指数 Consumer price index (or CPI) ) R) O, i/ W9 S0 \( l
批发物价指数 Wholesale price index o, L$ p! U4 W! j
货币性资产 Monetary assets
: A. g3 @3 o) |; q. \* O. n6 R货币性负债 Monetary liabilities * E5 P# Z* ^% n! c' J: E7 [% v z
货币购买力损益 Purchasing-power gains or losses * j7 t$ j% F9 P4 N3 z6 J- S
资产持有损益 Holding gains or losses 5 F& E. c% c* R: B# }. ^1 \$ `( W- _
未实现的资产持有损益 Unrealized holding gains or losses
! {0 X+ Y' O. J- w0 v) L* e现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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楼主
发表于 2005-11-13 11:42
