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（1）会计与会计理论
5 E# e- r% X/ S* z z( M2 N8 A会计 accounting
/ F( V. r8 O( v; _& [决策人 Decision Maker + M- X0 p) L. c+ R! A9 {/ ^
投资人 Investor
A1 }9 ? o7 }+ f股东 Shareholder
, n& {% L# s' o债权人 Creditor
# m4 B+ N. D0 H9 u+ P V" Y& \财务会计 Financial Accounting
& L7 @9 h# W3 ~1 W9 h+ N6 G; }管理会计 Management Accounting 5 L7 D* P j* R3 q& {- w$ {
成本会计 Cost Accounting
; g, C6 {( [" K0 q3 m. O- z私业会计 Private Accounting
9 {* q% [/ m1 U7 s6 W0 P9 g公众会计 Public Accounting 8 B. ~( g9 E& T. s v
注册会计师 CPA Certified Public Accountant
; Z. z. Q* V. L国际会计准则委员会 IASC 3 b0 a3 ]* t" D5 Y) Z
美国注册会计师协会 AICPA
9 _ b9 U" l( S* T' t财务会计准则委员会 FASB
7 I6 V* @8 P& \2 F6 m/ ] N2 Z管理会计协会 IMA3 h* p( H/ V' n5 W# t: z6 o+ `
美国会计学会 AAA # W. Y/ ^1 H2 R9 [3 m8 c
税务稽核署 IRS
5 a. V! B8 P- ~5 T4 }& M( \8 j独资企业 Proprietorship
- U' Y8 y) e. z1 i) g+ H4 `7 `合伙人企业 Partnership
- Q' b& d1 E2 B7 V公司 Corporation & D6 n+ o) D4 B
会计目标 Accounting Objectives
# D5 u% h) y) y( S \7 G会计假设 Accounting Assumptions
- M3 G) a; l3 y' c会计要素 Accounting Elements
" }) Z0 j1 z5 [% M6 K, t+ s会计原则 Accounting Principles
- ^ Z$ c1 K0 }' O+ A, w会计实务过程 Accounting Procedures ; E/ `0 l2 Y/ B/ S3 }- p& ^
财务报表 Financial Statements
9 h6 m, p, Z3 G1 }4 z: U/ }财务分析Financial Analysis ( G; z) o, z( s: R3 G# E
会计主体假设 Separate-entity Assumption
7 B0 p8 h- _: j2 j货币计量假设 Unit-of-measure Assumption
8 s% l: Z- T6 ~4 e- P持续经营假设 Continuity(Going-concern) Assumption l3 Z$ @# c! \ q- K4 Q6 C* l
会计分期假设 Time-period Assumption ; v7 {, Y* t* C
资产 Asset
* I3 M" ^/ l7 X6 r" t负债 Liability
* |% d0 |; a) |- Z业主权益 Owner's Equity
6 J- ~% u2 c9 S3 k- L收入 Revenue
s5 ~: i: V# i费用 Expense
) o. N5 [! k0 m7 C$ }2 {. _" R$ W收益 Income
" ^5 l$ _7 `) J" @, p4 v& `亏损 Loss ( b/ L% M4 s, p' h/ g
历史成本原则 Cost Principle
" K: }8 C. N1 b& e" W& E) k收入实现原则 Revenue Principle 8 a9 _4 X( X& w$ A* C
配比原则 Matching Principle 7 }2 j& w* p6 `0 G
全面披露原则 Full-disclosure (Reporting) Principle
* m: T. Z# Q+ d$ o, G8 Z客观性原则 Objective Principle , u% S! r/ [9 Q1 i& w3 o" m/ M3 m
一致性原则 Consistent Principle
F1 v; S/ ] m6 w: O9 A可比性原则 Comparability Principle 2 @. O0 {( |+ P. ]5 z+ R' Z* t
重大性原则 Materiality Principle# o/ P+ c$ @! `# e
稳健性原则 Conservatism Principle
$ z& @0 m- ?7 Q u3 W& [权责发生制 Accrual Basis
& `% s1 E1 T3 }现金收付制 Cash Basis
3 k8 J. q: W( K! n0 D( ~$ j, K财务报告 Financial Report
. \ d. C4 K8 o' L$ B流动资产 Current assets
( ?7 z& L+ P+ f. n& i流动负债 Current Liabilities 9 D) S* y; B' D3 c( y; u: R
长期负债 Long-term Liabilities
2 n3 q5 x p4 e$ B9 a! A- x% i0 y8 [投入资本 Contributed Capital R- Q( j1 v5 i# m
留存收益 Retained Earning
' D" _9 z5 @/ ^" Q* z1 O) a) H6 ^4 |: C0 {8 O# \
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0 f) P; X. u. M1 P8 `9 m（2）会计循环 + R- a" M- D& x# E' N* U
会计循环 Accounting Procedure/Cycle - L& C7 C4 F$ N% ^5 P3 o7 F/ v
会计信息系统 Accounting information System 8 O. K% F \# I _7 i
帐户 Ledger
$ m1 x6 P) S" r. R0 `会计科目 Account
/ J# z7 r( R3 Z3 T, _会计分录 Journal entry / z- \+ w n2 i3 x! K5 o
原始凭证 Source Document ) j- R# L H$ e$ V
日记帐 Journal
" A2 |" g& o3 y: I& r( N+ m) Z5 j总分类帐 General Ledger 1 b" @6 E7 S0 Q" A F1 R
明细分类帐 Subsidiary Ledger % }- X# x( [) C% h* Y$ F
试算平衡 Trial Balance # I9 n2 t! [. o
现金收款日记帐 Cash receipt journal
8 i& I, n3 O3 K现金付款日记帐 Cash disbursements journal
+ S+ t2 C2 A/ C9 E, d销售日记帐 Sales Journal # p0 E5 u3 E' q) Y' ^( W# l: c% }' v
购货日记帐 Purchase Journal
* ~: e4 S' b4 w+ z# u3 p" _普通日记帐 General Journal ' S8 `3 R; u* H* n( g) u
工作底稿 Worksheet
5 H* m5 a5 _1 q3 a/ B! G调整分录 Adjusting entries - B L+ L4 C5 ~7 r* P! v
结帐 Closing entries $ R1 {) R- _# ^& R6 S
7 i# x) [$ _! X _% I% S( }
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（3）现金与应收帐款 , z3 w# t8 M% l6 X# u$ X1 K
现金 Cash
# J' ^# ?2 y U, D( U& U1 @银行存款 Cash in bank
9 c$ k" N$ I' N& o G+ {: l库存现金 Cash in hand / n0 w1 d+ C! L& g
流动资产 Current assets 4 o8 ?/ R3 d9 I$ Q6 c( B
偿债基金 Sinking fund ! u' w; ~$ H8 B# j" a- V# |$ Z
定额备用金 Imprest petty cash
) N7 M0 x" |7 S! `0 [/ t8 J支票 Check(cheque) $ [2 o/ U& J M
银行对帐单 Bank statement * g5 Z9 }2 l/ }
银行存款调节表 Bank reconciliation statement - V8 ` u3 t. w. B, \# z7 X
在途存款 Outstanding deposit
P' H$ ?; v4 h' u在途支票 Outstanding check . ^9 h: ~+ G. Q, o) }$ j2 K# Z
应付凭单 Vouchers payable
$ z3 o8 \8 n5 x2 N, w' M应收帐款 Account receivable
. N: M1 _' q; C0 e T" E. i应收票据 Note receivable
9 t4 V8 R9 H( T) o) q: F起运点交货价 F.O.B shipping point
( Q& e7 x# ?! ?* h5 c目的地交货价 F.O.B destination point ; [" e% i, s) t8 {$ T
商业折扣 Trade discount
" _6 j) r' K( ]$ c" v q) q. F) C现金折扣 Cash discount ; z$ ]. e+ q. I
销售退回及折让 Sales return and allowance
' F0 p9 U& l" t% k- ^% i% ^坏帐费用 Bad debt expense - c: c$ j/ a9 }: f% v
备抵法 Allowance method 3 d3 s3 d0 a& g/ q- ^! V ]
备抵坏帐 Bad debt allowance 1 M" x2 W- {& E8 v+ L# I( u: Q
损益表法 Income statement approach
; K, G( n5 _0 H8 D3 `- A8 G& U资产负债表法 Balance sheet approach % |, ^7 R* G5 w/ Y; d
帐龄分析法 Aging analysis method , }% s4 u* O! j B7 S
直接冲销法 Direct write-off method
$ V- x7 A5 y* m# V. A! b0 I" _3 A带息票据 Interest bearing note
2 L/ z4 ~( M2 a; g) I; x不带息票据 Non-interest bearing note 4 ~6 v3 H$ h( M- X3 Q
出票人 Maker 5 b* k, K% o, ?* I0 Y
受款人 Payee
" p( ~ a& E! T本金 Principal
9 Y) j( e5 S% P( _5 ]1 J利息率 Interest rate + m7 a; i: F5 P N q! _& o
到期日 Maturity date
! x8 k. P* e5 \9 }8 F& G本票 Promissory note
( k: s# n4 t) _# [5 \/ j7 f2 \贴现 Discount & Q; E+ x7 t3 ^/ e4 ?& W
背书 Endorse 2 D3 X- f8 i( G7 y9 n
拒付费 Protest fee ! m# y) I) O: N4 d, J+ M
6 p, s8 R4 X- e( J
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2 ^2 G0 k/ Z- p0 D H# m8 K$ J7 F（4）存货
( [, r& `* k( }+ C3 M存货 Inventory
' [( ]8 C4 `9 d商品存货 Merchandise inventory
+ }) T9 }- ~1 f; b. |; o. q4 W% _产成品存货 Finished goods inventory * j; _( u3 Y2 J+ G d1 T; C7 I# c
在产品存货 Work in process inventory 0 Z6 J! S/ y$ _/ o0 o
原材料存货 Raw materials inventory 3 x7 m8 j1 X2 `) a6 v
起运地离岸价格 F.O.B shipping point , m. U; n: {5 x- c
目的地抵岸价格 F.O.B destination
: H% b) a" h7 [. X+ w2 y. L寄销 Consignment
# Q: g, c: C: q! N m$ }寄销人 Consignor & ?+ G6 m' k. ?* a. `. |
承销人 Consignee
& S) I+ f3 P) _+ G2 n定期盘存 Periodic inventory 1 { v, s/ q6 F2 p1 G0 c8 \1 Q. Q+ A
永续盘存 Perpetual inventory( y n: J( n: W, g9 x
购货 Purchase
. M; ^- i' |% g# l/ ~% t0 _购货折让和折扣 Purchase allowance and discounts
2 ?& k4 O9 K3 @/ W9 D3 v% E存货盈余或短缺 Inventory overages and shortages + {8 @2 U0 ^1 P. A( R
分批认定法 Specific identification
+ p: B5 {1 {" e( ]8 e/ V. ]加权平均法 Weighted average
( o8 ~% I3 ]; {! I% y先进先出法 First-in, first-out or FIFO
) b4 {" m- ^2 ]% ^2 p2 f后进先出法 Lost-in, first-out or LIFO
- v# W1 J/ G/ f& S+ c% N移动平均法 Moving average 5 }% Z* ]4 G: z- s. T
成本或市价孰低法 Lower of cost or market or LCM ( E: U+ H4 w; J, I4 ]) R
市价 Market value
9 W1 H ^- \/ Q重置成本 Replacement cost
: }/ O9 {4 J$ s可变现净值 Net realizable value
6 ?$ P! q' \# K5 w, P上限 Upper limit
5 I% o7 W" Z% L' K: l7 \下限 Lower limit
) @% g. w$ x4 n毛利法 Gross margin method 8 I* F& `8 o, ` q! X0 y- j7 C
零售价格法 Retail method + J4 V% E8 d! b! c) p
成本率 Cost ratio 2 h7 z! X M* O* r: ^! r% {1 R. T; h. A
, H( v8 u7 p5 n% U
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; t) k% C: c1 g- h2 u& [（5）长期投资 1 t$ `0 R! L+ Y/ F' {& k" |
长期投资 Long-term investment 6 U* E9 B5 G% n1 u9 `* n
长期股票投资 Investment on stocks 5 ~4 ?2 |1 e$ r7 `+ J
长期债券投资 Investment on bonds 8 J7 {, q! Q$ a9 o0 i0 H3 X
成本法 Cost method
1 _% j. Y6 y- [( U: M: b权益法 Equity method 9 D: j$ |9 Q% K( s) M% R
合并法 Consolidation method 5 f' b+ V4 J) i4 K. t" w! B
股利宣布日 Declaration date
8 ]9 l+ O; T& s7 {2 d6 A! t! k股权登记日 Date of record
) n# S1 e8 _ y0 j1 I2 B除息日 Ex-dividend date / ]8 J1 \: `! x# m1 H; q4 e' K6 ^- Q. w
付息日 Payment date
5 H& j, p9 ~, ^! T( l债券面值 Face value, Par value 2 V1 `- ~. u' a2 g
债券折价 Discount on bonds
9 r- C% w& }3 r# P7 N债券溢价 Premium on bonds
, q( C0 E U% U) v' q8 }票面利率 Contract interest rate, stated rate
6 m* d/ m+ s1 Y0 D# O' ~" L0 O- r市场利率 Market interest ratio, Effective rate
" Y: F7 B4 K$ w' S: v普通股 Common Stock
* u; L7 f) @" K. h+ C, u优先股 Preferred Stock 1 U7 c, ~" h% |, H/ s: ]# i8 I8 E( y
现金股利 Cash dividends
1 D# R* C$ @- i7 `% q d$ d% l股票股利 Stock dividends 3 ^# p8 Z8 o( E$ d0 m7 L: n
清算股利 Liquidating dividends - p: V- G8 D: @+ K# L* M) I! W& @2 X7 J8 K
到期日 Maturity date ; {, y( ?* S* w% `7 f9 r, l& |' E
到期值 Maturity value
% q6 N6 K) z, H" D: T( H直线摊销法 Straight-Line method of amortization * k1 ?5 Q) T- P$ Q. C# \# m$ Y
实际利息摊销法 Effective-interest method of amortization c( m( P5 k8 v( P/ ^) ^6 Q
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8 b+ X4 r& u( ?% y6 x4 [4 f/ x（6）固定资产 + M( }* N& |, }; r5 G2 P
固定资产 Plant assets or Fixed assets # m$ z- C3 z2 v7 O; \
原值 Original value
+ j& Z0 W7 D# ^8 [+ R预计使用年限 Expected useful life
1 f! D& R" V6 G! s, A) W/ F预计残值 Estimated residual value 2 C5 Q% L; b, M O" @" A
折旧费用 Depreciation expense
; d3 ]% h' x4 r& N' i' D( y累计折旧 Accumulated depreciation # c$ Y' ~7 s/ l
帐面价值 Carrying value
3 M% z5 J3 x; u, Z应提折旧成本 Depreciation cost
e, \9 _2 T6 _净值 Net value * M: K( B1 V' J, [# R |
在建工程 Construction-in-process
4 O4 P i8 l5 t. v磨损 Wear and tear
( N# B0 f, P- ?$ C6 r) q1 w( H; Q过时 Obsolescence
/ Y1 _! a' J$ A, n: O, a直线法 Straight-line method (SL) - x" v5 y! y8 a( ^8 ]
工作量法 Units-of-production method (UOP) / t* e8 Y% [7 ?6 K4 g' @
加速折旧法 Accelerated depreciation method , o6 v8 r! y" F6 x* H' J2 b
双倍余额递减法 Double-declining balance method (DDB) 0 }* A3 c5 |4 d% l2 O
年数总和法 Sum-of-the-years-digits method (SYD) 1 t% C# T# U* {+ V( Z; E
以旧换新 Trade in
! `7 U$ J. Y& l9 u; F经营租赁 Operating lease + C, V) y; m9 P2 g+ s5 H- v# X
融资租赁 Capital lease
* t" s* r( A+ ?+ U廉价购买权 Bargain purchase option (BPO)
& M3 X5 }" _1 h资产负债表外筹资 Off-balance-sheet financing 4 j% ?" Y) H9 P5 Y
最低租赁付款额 Minimum lease payments' h, `( _7 p0 j
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! u7 ?# E+ C) t( |（7）无形资产 $ j# r3 Y3 { ]
无形资产 Intangible assets
# G+ Z. Y; m/ \专利权 Patents
+ s$ `' ?. b; \% s/ [) F商标权 Trademarks, Trade names
7 N+ ?7 P9 L: U' g" _7 [1 B: V著作权 Copyrights 2 J; [, O% K5 O0 x0 n2 b. x
特许权或专营权 Franchises ) p+ s% n$ y& w8 }& i! Y6 ?3 u
商誉 Goodwill
- G* m5 m6 s, B7 @- v) M! U8 ]开办费 Organization cost
0 j, X* i! `9 @- @) I2 y: U* m租赁权 Leasehold
8 \: N9 `+ q# S4 z$ b摊销 Amortization
+ |9 g9 r, n+ R) u/ h--------------------------------------------------------
9 V) o* s( T0 l9 f$ q- ]（8）流动负债 7 _# G3 b9 w' n8 }4 q
负债 Liability / i8 A% J3 y- g/ g1 p
流动负债 Current liability " D+ i$ w4 R2 O! g& c
应付帐款 Account payable . n( |7 X1 N. f$ i9 _ v8 [
应付票据 Notes payable * w# \0 R' q* s# z. \' x1 h
贴现票据 Discount notes
+ a) b0 ]* F2 B1 K- H长期负债一年内到期部分 Current maturities of long-term liabilities8 ?1 n$ D3 |" \9 b1 q
应付股利 Dividends payable 4 _! o @, @8 m
预收收益 Prepayments by customers
) @. f; J- B# z. @+ w, y4 o存入保证金 Refundable deposits
3 o5 F. ~$ G6 `# f应付费用 Accrual expense - D' u+ L4 v* R
增值税 value added tax
5 O1 W) v( h. [1 y7 W: g营业税 Business tax 9 U: u. \- h% y: I
应付所得税 Income tax payable
" F5 ]( \ f. ^% x应付奖金 Bonuses payable
1 V- k; b; q2 V1 ]产品质量担保负债 Estimated liabilities under product warranties
+ h9 T8 a% ?$ u% r" c$ ^* `赠品和兑换券 Premiums, coupons and trading stamps
7 J. ?" _2 I2 V; {4 v( G或有事项 Contingency ; p4 U8 m" O7 B- F
或有负债 Contingent
N3 t" u0 U) d或有损失 Loss contingencies 2 L& p6 g$ @% l1 K3 j, j
或有利得 Gain contingencies
* x/ R" k/ G* q; {永久性差异 Permanent difference
8 O9 w* }( |3 V时间性差异 Timing difference 3 f! d e( _) k+ e4 r# c
应付税款法 Taxes payable method 8 i3 }/ M+ I2 b
纳税影响会计法 Tax effect accounting method 9 U, p8 ~& I# }; t
递延所得税负债法 Deferred income tax liability method % t w: [8 J- h- w6 y, I
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（9）长期负债
' {3 A& W3 z7 ^长期负债 Long-term Liabilities
" l0 j2 O4 y' h% f# u7 y应付公司债券 Bonds payable
/ h r+ I3 a! [ \# `: ^8 d有担保品的公司债券 Secured Bonds ; u' F5 s, G; s8 s% _% w
抵押公司债券 Mortgage Bonds
9 d$ s: h3 Q7 r$ n! ~2 u保证公司债券 Guaranteed Bonds
: p k9 n1 J" T9 A9 Z6 B信用公司债券 Debenture Bonds % r! J8 h4 s& J& R- l2 M- a
一次还本公司债券 Term Bonds 9 b7 I* m2 A. n3 w9 \- \
分期还本公司债券 Serial Bonds ! U& l. [' P- A: J6 t% j* v
可转换公司债券 Convertible Bonds 6 p+ ]6 d) s2 K: C0 ~5 h# M" g
可赎回公司债券 Callable Bonds . W \9 y; m4 |7 N; o
可要求公司债券 Redeemable Bonds ' @1 }0 M& c) k/ O
记名公司债券 Registered Bonds
% C- v4 A8 s1 m7 j( Z( Y0 \无记名公司债券 Coupon Bonds
& N( G8 h7 I+ `9 G' P# \普通公司债券 Ordinary Bonds
* ~3 D4 v, A- X8 O2 `. ^: ^收益公司债券 Income Bonds
# |/ P) S) j+ `' }5 l名义利率，票面利率 Nominal rate
5 }# B* h/ ~% A. \/ G+ j实际利率 Actual rate : \/ C+ z' A3 N# w( l+ I7 e$ k6 L) ^
有效利率 Effective rate
1 n/ Q& u9 c7 Q. t8 y* Z溢价 Premium / N7 _" K* S/ P% K, t; |
折价 Discount # R, Q' Z$ B2 Y- y4 m* D
面值 Par value
) n; q9 K. ~- y5 z. [* ?直线法 Straight-line method ' G/ Y# E5 v s7 E* M1 `8 b
实际利率法 Effective interest method
6 N! d! O! V+ X+ v& F% O到期直接偿付 Repayment at maturity 9 \* D! u7 j% W
提前偿付 Repayment at advance 2 T6 c0 h8 M' @9 E* b
偿债基金 Sinking fund 6 y" J! y8 m7 a5 S6 k* T$ _
长期应付票据 Long-term notes payable ; N3 j6 S( Q0 _3 R. v$ _ O, _. }
抵押借款 Mortgage loan
; W: g# A- [, Y+ J--------------------------------------------------
( U; c, ^8 V$ q, G( b+ I9 \（10）业主权益
7 L* _7 ?/ K1 z U9 f* o权益 Equity : j! z/ D" Y* y
业主权益 Owner's equity 8 i. N- n8 c6 W
股东权益 Stockholder's equity
( `/ l0 o. n; R4 L. C8 D投入资本 Contributed capital ! W/ T1 `" F5 Q' Y3 J4 A. F+ j
缴入资本 Paid-in capital
' g, Y' Z9 k8 s; [股本 Capital stock
/ _/ }$ K3 {$ J% \$ `* g5 R: ~/ p3 M资本公积 Capital surplus ) \$ X' Y! g" O( J7 w
留存收益 Retained earnings
. k& h# L( Q+ m2 g& ?+ Q/ e% Z; Q4 i核定股本 Authorized capital stock
0 B) ?$ U3 U6 S! B: O! G. H& y实收资本 Issued capital stock
4 v$ q1 M8 w2 I9 l1 J0 ^发行在外股本 Outstanding capital stock / K3 v( h. A _5 @+ s: ]& _, `8 M
库藏股 Treasury stock
6 @# M R% Y! v4 X1 X普通股 Common stock
4 ?) b- E- K9 T# N- [- C优先股 Preferred stock 8 d5 n+ v) G8 n5 I0 U
累积优先股 Cumulative preferred stock 7 }, a( F. @% r2 A
非累积优先股 Noncumulative preferred stock 8 H% ?4 O' X( Z
完全参加优先股 Fully participating preferred stock
) {) g, I/ T! n @$ f& f l部分参加优先股 Partially participating preferred stock ; n. R. ?/ T3 @& G, ?4 ~8 |2 w
非部分参加优先股 Nonpartially participating preferred stock
+ k3 E+ K: X* G: R现金发行 Issuance for cash % J; k* D8 M& {% e! c
非现金发行 Issuance for noncash consideration ' q1 q6 j$ _' r" l* G
股票的合并发行 Lump-sum sales of stock + f/ E, r2 x; g( } Z: C. Q
发行成本 Issuance cost * D& c( H3 H4 p4 S; T* S; |# p
成本法 Cost method
2 d3 B/ h3 `! G8 I5 C9 c) H: \面值法 Par value method * ~7 N9 o( \$ ]4 g9 f+ L
捐赠资本 Donated capital 9 l; m4 g) e6 o O
盈余分配 Distribution of earnings % {; ]1 b# q6 q, F5 d
股利 Dividend
6 `. M, E: c0 e: ]& s! ]股利政策 Dividend policy
$ `( X A! E* M$ o3 b' y宣布日 Date of declaration ( G9 t* V f0 J
股权登记日 Date of record , A$ p2 `/ C; F, x4 \' W
除息日 Ex-dividend date
. h2 i5 g! P3 ]. U7 P3 |+ S j: x股利支付日 Date of payment ) w% r3 ^$ G7 U
现金股利 Cash dividend
7 z- G! a5 \6 _. }; U* C; S, s股票股利 Stock dividend ) s9 z3 t3 @: A. B) X9 @0 w
拨款 appropriation
4 y; |. M+ I; n- G6 W! g9 J: x1 b% Q------------------------------------------------------------. W# N- ]* I5 b* d
（11）财务报表
3 U! Q% H- u. U9 e8 T1 [. A财务报表 Financial Statement ; V% i4 Y& k8 j9 G; r. m- R
资产负债表 Balance Sheet
" |; r9 J+ V. J' o& [收益表 Income Statement " l U* S+ y% U9 m/ t
帐户式 Account form 9 B8 |6 L) f3 t
报告式 Report form ; b( N* `* _6 |
编制（报表） Prepare 1 d" J: |0 _" Y$ @* s
工作底稿 Worksheet
% I5 L( Q2 P4 @" [8 _# c; e- e' }多步式 Multi-step 3 ^* i z/ C) ]! O9 u
单步式 Single-step ! K' A5 S. E3 I7 n% `6 v
-----------------------------------------------------------) f( D Q1 b) Q5 D' [
（12）财务状况变动表 * f! Q- V" E8 S* f& z1 P: l
财务状况变动表中的现金基础 SCFP.Cash Basis 5 {2 d4 l d8 }" Z, e
（现金流量表） / p* `# Y3 r7 C- P* d( P
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis . w+ }4 M; W0 B. O* \: @
（资金来源与运用表）
7 p, T+ [" \9 _: f- B营运资金 Working Capital # e# O# ?$ P! W* \: J+ G& P3 G3 i" Q; Q
全部资源概念 All-resources concept 0 H8 ?2 H" I! \3 W# K5 {
直接交换业务 Direct exchanges
1 |- I% r' g$ y; {1 G& D2 C正常营业活动 Normal operating activities
1 C% |3 H# m8 D- m8 A5 x0 Q3 C财务活动 Financing activities & w4 c3 C# O; l/ l% p
投资活动 Investing activities ; D6 _* I* c% J& p
-----------------------------------------------------------
2 R0 ^8 ^ t/ [* c# E- j8 F0 f（13）财务报表分析 % E: Y% z5 d7 i8 ^) a8 \) J/ |
财务报表分析 Analysis of financial statements 1 d& W2 y9 S& b
比较财务报表 Comparative financial statements 9 r% x4 L5 a, t. q
趋势百分比 Trend percentage
1 g5 ]& I$ K" n2 Z6 f8 p( X L( W比率 Ratios
& ?1 ]6 u& G) h- O普通股每股收益 Earnings per share of common stock
& g1 i2 x3 i1 J1 p( V; t0 V股利收益率 Dividend yield ratio
/ _$ z0 [0 i. y' x/ V价益比 Price-earnings ratio ) a* S5 m/ n( [6 t* n7 ]/ c
普通股每股帐面价值 Book value per share of common stock
& h& A9 l7 u& Q# s9 m! T资本报酬率 Return on investment
+ g/ D7 q) j( r5 l: c( V9 a: ?总资产报酬率 Return on total asset
: m/ ^3 K4 H c y" ` v( g债券收益率 Yield rate on bonds
2 Q K; V. u8 P+ E' t已获利息倍数 Number of times interest earned
" X/ _* t. i4 I5 ^债券比率 Debt ratio
8 {& M/ D: |& G( R优先股收益率 Yield rate on preferred stock : [4 Z* E1 \5 H4 X, ^1 H* [
营运资本 Working Capital 0 i& N& s9 k+ s: T/ }# H
周转 Turnover $ @( n2 p: m$ v# x
存货周转率 Inventory turnover
, q' }" M- L( a1 j1 I2 u应收帐款周转率 Accounts receivable turnover
/ m5 f0 ]0 \6 z' O; c4 ^9 a流动比率 Current ratio
+ K4 q! l# N H7 N" j, ~" S速动比率 Quick ratio 6 f D L# v5 C* o9 ?1 X
酸性试验比率 Acid test ratio4 [, ]0 ?7 b2 ?8 ?& L7 A9 y
------------------------------------------------------------
6 q, Z5 y$ u: u. X9 q* q
7 B$ g- Z' Q6 {" a0 d（14）合并财务报表
/ o+ a5 E T' B+ q合并财务报表 Consolidated financial statements
) P" K2 P; H& a* m吸收合并 Merger
+ D: ^ ^6 o, j: q5 @; F创立合并 Consolidation
( K; y4 @& m1 I8 P! c控股公司 Parent company 0 g( h5 b" c- J! ~& D
附属公司 Subsidiary company / I: H3 x. Y G4 K+ X6 [
少数股权 Minority interest r5 Y% L( d% E* s' c# V
权益联营合并 Pooling of interest 6 e; y6 |& |# h% w
购买合并 Combination by purchase 8 O1 t9 T8 \% d# K. a- W4 z
权益法 Equity method ) |1 C7 }2 {" x7 k' g ~
成本法 Cost method
5 Q4 R: ~, G( g" v
8 Q+ U4 s, A! W# k+ z( z------------------------------------------------------------( w ?4 k' C; \& q9 y( {
（15）物价变动中的会计计量 7 O) p9 z9 c4 g) a" l5 O4 W! n0 |
物价变动之会计 Price-level changes accounting * g* A8 C/ }$ W4 E8 f- K
一般物价水平会计 General price-level accounting
: g# a2 Z! \9 Z. \货币购买力会计 Purchasing-power accounting
& N' c( {: A: q8 D& O% j统一币值会计 Constant dollar accounting
2 y# O! P) Q; a, w# B- @历史成本 Historical cost " f) a W1 i! U: o8 Y( k9 s
现行价值会计 Current value accounting
# S1 \& n1 n6 [1 K& W现行成本 Current cost ) J% m6 l' r8 J4 r k0 n) f
重置成本 Replacement cost
2 z: e3 A( M2 `" m( T9 k物价指数 Price-level index
; \7 Z8 o, K0 n8 |3 L国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
% ~. w# N4 x \8 I' p: M8 N5 z3 R消费物价指数 Consumer price index (or CPI) ! g" q# O& o9 v# ]; G6 S7 K
批发物价指数 Wholesale price index ! `# c! w1 |$ [* h; }2 x! J& ~' o
货币性资产 Monetary assets ' v. v% b$ \5 o3 d0 T& t8 W
货币性负债 Monetary liabilities 4 U' n) N+ j+ w9 i; ]! K" U
货币购买力损益 Purchasing-power gains or losses 4 q6 X& S3 G/ x( T( @. G
资产持有损益 Holding gains or losses " Y, d6 F+ s3 t
未实现的资产持有损益 Unrealized holding gains or losses
" j+ o2 R7 D9 {+ }- r% K5 i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
