 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 % @ l6 b; o8 J7 w2 u, R& u0 t
会计 accounting
3 u/ }/ M+ u" g决策人 Decision Maker 3 b- z Z6 V- X5 B# X a9 r. V
投资人 Investor 3 T. s5 j4 u$ } P
股东 Shareholder 9 z {8 n5 s# |& v( j- h2 g7 K
债权人 Creditor
, W* K! e( @( A w) j; p% O财务会计 Financial Accounting
; n% \9 M6 S. K$ x# F5 g* ?管理会计 Management Accounting
, D, T% h7 L* t" V; u成本会计 Cost Accounting " I! o% x4 }0 W# i0 R
私业会计 Private Accounting
9 t' }# N, \* W9 b( T0 i1 H5 i公众会计 Public Accounting & U1 N' F* t( J! ?, w6 ?- I1 u( f
注册会计师 CPA Certified Public Accountant
* a8 Z3 n& {+ L2 J国际会计准则委员会 IASC 6 b/ j# }7 Z6 d
美国注册会计师协会 AICPA % C2 A& D/ N9 G" L! d1 x! h
财务会计准则委员会 FASB 3 V& E* Q$ M& E6 H; @$ ?" g
管理会计协会 IMA4 Y9 D, [' f# _3 x4 o3 l; ?1 h) ]
美国会计学会 AAA
6 }. G ?$ U0 S8 S8 H税务稽核署 IRS
4 M. a2 C& a6 p3 @+ K独资企业 Proprietorship ; t1 ?0 i0 T; F
合伙人企业 Partnership
8 d/ V8 v% j% F2 U% _+ S G公司 Corporation
1 @4 x& h8 e$ H% u; `3 Z" n1 K, t会计目标 Accounting Objectives ! |" ~; Q n9 S
会计假设 Accounting Assumptions
5 C8 o4 f3 D$ Y/ o/ l+ w2 y会计要素 Accounting Elements % |- U- o. O% b! D ^
会计原则 Accounting Principles 2 ~( G' G1 ~/ y! E
会计实务过程 Accounting Procedures
$ L' ?4 G2 [* D5 r% ~财务报表 Financial Statements ! F0 k3 x0 N- Z) d) z6 v. [6 \
财务分析Financial Analysis 5 ~1 b! Q! x' `, F9 q
会计主体假设 Separate-entity Assumption ! x; V% s k) R2 }9 d
货币计量假设 Unit-of-measure Assumption
5 D& {0 O+ U' h! G& r持续经营假设 Continuity(Going-concern) Assumption - U* r! ?1 m) {' I' C9 `% F8 b8 |
会计分期假设 Time-period Assumption 9 t# Y9 R4 u4 y! {
资产 Asset
: F+ m& o2 \; P! w) m% E9 }负债 Liability 7 Z0 z1 M8 L! h* F* N* z2 j5 @
业主权益 Owner's Equity
- ]% \ Q2 a, @# A收入 Revenue 9 u% ^6 `+ m' z; i
费用 Expense % S2 s; J0 J! b% v* }0 X
收益 Income 0 g7 T& c3 j4 E7 |3 h. a
亏损 Loss
: N+ ^8 f" ]/ T! z历史成本原则 Cost Principle ' g1 J' I( P$ f5 P+ b( S, r
收入实现原则 Revenue Principle 9 k9 {6 C W& J1 [' c& O7 h, _
配比原则 Matching Principle
& f; g5 x- M) s- E2 d: s3 J全面披露原则 Full-disclosure (Reporting) Principle , R- l' k' F; E0 i
客观性原则 Objective Principle ) w8 s/ c) H ]
一致性原则 Consistent Principle 8 A3 u6 t+ y) Z3 v) q
可比性原则 Comparability Principle
3 w" l! ]: y! R7 S" e/ B* T. w重大性原则 Materiality Principle/ s" `( T/ {: W
稳健性原则 Conservatism Principle 4 S7 V2 {' B4 H8 Q! y
权责发生制 Accrual Basis % {& H( w) B. h p' |, z5 w( J6 T
现金收付制 Cash Basis 9 I; t, [6 V7 S3 b6 c" _7 f
财务报告 Financial Report ! c# P. ]* F8 b% M1 \
流动资产 Current assets . k+ j- w% ?/ v2 }6 i1 p8 O8 [
流动负债 Current Liabilities 1 Q* T0 r; y6 c5 m8 h: ~5 M
长期负债 Long-term Liabilities * t4 P4 g, Y8 I- ^/ T- Y
投入资本 Contributed Capital
( ~' Q6 U# Z y; F% Z. D# }留存收益 Retained Earning
: H' m( T* M# B' N3 h% H% D7 [- y
3 A% G% u( Z& r/ P3 f------------------------------------------------------------
5 ^9 V. }/ I3 @: l( U* @8 ^（2）会计循环 9 o, g# a; A* ?6 k( T; m' O' \, D5 g
会计循环 Accounting Procedure/Cycle ; g H; R# j+ n" q( m
会计信息系统 Accounting information System
" \! V! d$ w. I9 l% D! G帐户 Ledger
3 r' {$ k' S8 K+ ] C {会计科目 Account 4 z" s" w1 B7 m/ O! Z D4 v5 M
会计分录 Journal entry & z' I6 L: Z9 l" ~( d2 l
原始凭证 Source Document ! p; B0 x1 X" {" |+ v
日记帐 Journal
0 ]- O4 X2 l) H5 `总分类帐 General Ledger
N) X) I) g1 I" d明细分类帐 Subsidiary Ledger $ _1 q t' ^7 E; F! g9 z! k
试算平衡 Trial Balance 6 P" Z- ]7 |/ {+ @7 b( x
现金收款日记帐 Cash receipt journal
' w% i7 r& {+ y, z/ d+ C4 R现金付款日记帐 Cash disbursements journal
! b" u L- i9 Q- x9 ?销售日记帐 Sales Journal ' [/ @! X* B" u7 }8 H
购货日记帐 Purchase Journal 7 m- z4 _) b" B D
普通日记帐 General Journal ) x4 t+ D2 m/ z- j6 \
工作底稿 Worksheet $ |! e+ q5 R) H
调整分录 Adjusting entries
( o3 t5 `# W9 o( l结帐 Closing entries
3 G( p( l" f. ^0 F: y& n
! L+ s! A) r& B* ^+ p9 k" R! X----------------------------------------------------------
0 `9 ~) O6 y R5 E( ]（3）现金与应收帐款
3 Y8 Q7 p' e$ j) O j现金 Cash & k( x1 }3 u& ~1 a, Q/ K
银行存款 Cash in bank
& s- p3 [/ ~; L. {1 Y库存现金 Cash in hand e4 Y2 F$ `; G8 I7 G3 \
流动资产 Current assets
$ b9 f" J0 s0 n- [偿债基金 Sinking fund
4 ^4 D- z# o7 E$ R2 [, F) i定额备用金 Imprest petty cash ( ]$ V/ J' l% [$ b: u- E2 _) d5 g
支票 Check(cheque)
: c1 v. p: Y! j; J, y9 }6 h# Z银行对帐单 Bank statement
n) v( E( ?( y7 L1 [2 s+ i4 G银行存款调节表 Bank reconciliation statement
: E/ E# T' w) D; }$ ~: S在途存款 Outstanding deposit
: \% a3 D5 |. `! x: e在途支票 Outstanding check
2 j r3 z* ?3 r4 G; g" ]. E7 S- R0 ^应付凭单 Vouchers payable
' `5 `" @, U3 [9 N" D8 W, j; _应收帐款 Account receivable
4 Z# ~) ?; g, G" x0 r! ?. F9 n应收票据 Note receivable - M E# b9 X$ O: s+ ^0 S/ _ T
起运点交货价 F.O.B shipping point
% ^5 G1 ~% t5 O+ U目的地交货价 F.O.B destination point ' l0 [, ~4 I8 n& N, m! [6 M
商业折扣 Trade discount
5 I+ @2 H; H( Y& F' H; P# c现金折扣 Cash discount
+ w6 s% v* G+ d! P- m销售退回及折让 Sales return and allowance 2 {( Y( Q) Q3 N1 x9 ? u$ K# H) ?
坏帐费用 Bad debt expense
$ a* ?4 t# c0 ?/ t7 W备抵法 Allowance method 1 e5 o& Y6 O9 p) W
备抵坏帐 Bad debt allowance - ~ F% ~9 k& J( f
损益表法 Income statement approach
0 @3 ^. x- K" `4 G( h f% q8 I资产负债表法 Balance sheet approach # A0 L. \: [/ q; z8 W5 x
帐龄分析法 Aging analysis method
* p9 ^% p' o2 O8 z1 [! E9 e直接冲销法 Direct write-off method
8 i/ A9 o7 K d带息票据 Interest bearing note 4 }- } J; g& L
不带息票据 Non-interest bearing note " M+ m! n! C5 K% |
出票人 Maker
+ q) {: X/ H! {+ }7 R受款人 Payee
. G: S9 e9 c0 X8 G: |本金 Principal
, M: Z) ^; s( b2 P$ X: K利息率 Interest rate
* c/ L% r% r/ ^到期日 Maturity date 4 W! p/ ~' _" u ]2 l! d
本票 Promissory note
' B; B, i% F4 G, h6 `贴现 Discount a. j) x2 ]* |1 o
背书 Endorse 3 f1 i: U& F5 Q) O4 y0 I& A1 R' E
拒付费 Protest fee
5 ?1 a/ M6 `5 V9 l( D4 r H @- F( I }' V" t f! \
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（4）存货
0 p$ f8 w' v/ V6 F. C. x7 h6 l存货 Inventory
/ @" {/ b. K! g0 W8 Z; ^) w5 r* X2 i商品存货 Merchandise inventory
6 l4 w8 h! [$ e/ ~4 G+ `- C产成品存货 Finished goods inventory ; ^7 l* I* ?% ]7 d2 g, L! z
在产品存货 Work in process inventory
S% s2 f0 N0 D原材料存货 Raw materials inventory ) J: o6 s; P7 e# Z9 f5 G' d( c/ W
起运地离岸价格 F.O.B shipping point
" l# s3 A5 M1 j3 d2 ?! r7 \$ [目的地抵岸价格 F.O.B destination . u3 o* e0 g- ~/ {/ S3 x' G
寄销 Consignment 1 O/ @9 y8 s2 @) Y7 H- `0 ^& k
寄销人 Consignor 9 W1 D5 _0 m! R7 [* W% V. A4 Y" w
承销人 Consignee
4 u! ?8 l, W. ]9 \- h9 l定期盘存 Periodic inventory
& a" M4 } e: x) s# B永续盘存 Perpetual inventory
6 R% C! q5 V' f- H* e. N, m) b购货 Purchase
6 [8 A# J6 k$ I( D购货折让和折扣 Purchase allowance and discounts & V5 j$ i; v! D1 i! ^7 e7 n! f
存货盈余或短缺 Inventory overages and shortages 5 {- T( y$ a8 U
分批认定法 Specific identification $ A* R" L l4 E
加权平均法 Weighted average : i0 T3 n) C! k5 Y+ o( W; A, o
先进先出法 First-in, first-out or FIFO
0 l2 N) T6 ?6 T1 k1 k+ T5 P$ W+ n3 o$ U后进先出法 Lost-in, first-out or LIFO ; V& Q9 v. ^5 N. }6 `
移动平均法 Moving average J' W! @$ S% x# Q+ h& `# S
成本或市价孰低法 Lower of cost or market or LCM 2 D$ A# L$ E9 I8 z2 O" M
市价 Market value
5 \1 U9 n1 N2 G' X4 K$ j7 J' J重置成本 Replacement cost : r% n/ z3 c; E0 [% u& b
可变现净值 Net realizable value
* p5 e' s; S2 A# w5 [; d上限 Upper limit $ |$ @8 ^$ e2 ?. {# S/ l' {8 |
下限 Lower limit
/ y/ p9 d5 p2 a o- e, c3 F( {6 c毛利法 Gross margin method 7 {4 q" E+ L+ t) u. i- k" i$ u
零售价格法 Retail method
5 D* R* L: x: [ N' S( Q. i成本率 Cost ratio ( F4 c$ a$ S( E# R
# j) Z7 u. H$ k# X6 D------------------------------------------------------------' ?' t, q; B9 \2 B. I$ ]& k' X
（5）长期投资
) O- p% ~* M9 l* M8 A9 y+ _' [2 z长期投资 Long-term investment & c7 I, y, F7 x* e3 V- }
长期股票投资 Investment on stocks 2 U9 l8 u n4 e' N8 {7 y. h
长期债券投资 Investment on bonds
# i z$ p3 X$ x8 p成本法 Cost method
( f# l0 k6 ?0 ?' y9 ]权益法 Equity method
) n( n# ]8 f3 [5 Q6 H合并法 Consolidation method & u5 y. d7 {! b9 U$ } u8 r5 K
股利宣布日 Declaration date . M h |( d% {8 R1 u; U1 n2 C, w
股权登记日 Date of record
- I7 F' c1 s4 [6 M除息日 Ex-dividend date
' g2 E) ]1 l2 I" b% R0 y" G8 w付息日 Payment date ! q$ l3 o: m+ x+ f! P" f( B0 D# ~& t8 m
债券面值 Face value, Par value . Z1 c, R! d, R- M4 `; G
债券折价 Discount on bonds ' j0 R2 ~( X9 U- X( e
债券溢价 Premium on bonds 6 T: b* Y/ Y- s' D( \6 n% f
票面利率 Contract interest rate, stated rate
~& R3 \2 i( i( {+ c; n市场利率 Market interest ratio, Effective rate 0 r' H% E$ D! g* T# w
普通股 Common Stock ! n/ m8 c+ q% G& [5 ?
优先股 Preferred Stock
$ B- w* m1 a& k" l) n% r" _现金股利 Cash dividends
8 z9 i: @8 G _$ t股票股利 Stock dividends
O! b* L+ ^3 X/ o! z( e* _; f清算股利 Liquidating dividends
8 f( m: ^( c1 l; g/ F到期日 Maturity date
- V' ?; a7 S# a! z; g2 ?到期值 Maturity value 5 b+ K3 t/ I0 J7 d
直线摊销法 Straight-Line method of amortization 4 T% n7 c% u) g
实际利息摊销法 Effective-interest method of amortization
2 @- l- r D& n* s/ {5 B
/ J! C4 A+ \, @! |) z; V---------------------------------------------------------
" D- g- @8 m& e! _ s/ ?. L（6）固定资产 - c- M* S) o# h- D
固定资产 Plant assets or Fixed assets 9 n t: c& t1 [) A& ~! H
原值 Original value 7 H* q% v9 i' I2 Q% r: i
预计使用年限 Expected useful life $ r( W& A8 p, U) ~1 }1 r
预计残值 Estimated residual value
9 d7 L% O) N+ }) z+ D& t折旧费用 Depreciation expense
# w* t' \) U. @% {$ R" `3 n0 Q累计折旧 Accumulated depreciation
6 M$ ]( N: n" [* [帐面价值 Carrying value % W. @+ h. g. F! _$ `' u! z1 y
应提折旧成本 Depreciation cost
- h9 z' I/ ? @/ {净值 Net value
. e- C$ c" P: b' f' T. x8 M/ n在建工程 Construction-in-process
7 E; Z O9 f: P+ @3 P8 \% s2 {磨损 Wear and tear $ s; U/ X8 k- ~% U5 N! n' r1 I
过时 Obsolescence
0 O0 b5 o/ `" b5 Y+ L直线法 Straight-line method (SL) . k) V) p7 E9 @6 ]" P
工作量法 Units-of-production method (UOP) f( k6 H5 Q9 P! v% Z8 S
加速折旧法 Accelerated depreciation method : ]. T' ^9 t$ N
双倍余额递减法 Double-declining balance method (DDB)
+ F; Y; l% W- G( j年数总和法 Sum-of-the-years-digits method (SYD)
8 j3 ?: b+ w {9 Y$ b以旧换新 Trade in , m: a1 Y* Q# w+ s o8 E9 B
经营租赁 Operating lease
1 i; h/ H. V* d* W- `6 @, y4 J! u$ D融资租赁 Capital lease
1 u2 X% A( \; a8 E. C廉价购买权 Bargain purchase option (BPO)
5 \8 q) ?: X9 E/ f$ N7 v资产负债表外筹资 Off-balance-sheet financing 8 e0 p. x5 U2 B/ j7 Q/ ]2 }
最低租赁付款额 Minimum lease payments( c Y4 b4 Z5 ^3 d6 [
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1 A# W: ^3 C U n% e( c（7）无形资产
3 z; K9 Q9 f3 L无形资产 Intangible assets / t4 V# U) w2 Z8 L) t: ?' M/ ?* Z
专利权 Patents - T0 J, h6 J' a6 M) d, v
商标权 Trademarks, Trade names
2 D$ Y+ T7 O/ \7 t9 B著作权 Copyrights 9 u* P* h$ ?1 b1 B3 y, A S/ k
特许权或专营权 Franchises
; w, ^; V* h7 J( K商誉 Goodwill ( g: a2 t5 D9 _& f# _! U
开办费 Organization cost
$ ^. g" ~0 {! g2 _' p租赁权 Leasehold
1 ] O1 e0 U7 b5 ]! Z3 O @摊销 Amortization 8 r5 z" s% J! m7 ?
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* z5 s+ E& H4 B3 L" S) ^（8）流动负债
0 k7 \1 r) q4 F1 M) y负债 Liability , m% B) k- d2 }( q3 z5 d
流动负债 Current liability 1 q" v! I2 _9 m2 O2 \
应付帐款 Account payable 9 A7 ? W# I6 [' P% R1 [# }
应付票据 Notes payable
3 K) z8 r) [. B贴现票据 Discount notes 5 H+ T8 j7 g: c/ W' g$ m1 m( \
长期负债一年内到期部分 Current maturities of long-term liabilities' T& J" A- u5 n' M% x, N5 ^
应付股利 Dividends payable
q# ~3 W8 {1 R! ?7 L预收收益 Prepayments by customers
$ h+ }2 r# v9 \' l% L存入保证金 Refundable deposits ( h3 q2 }4 s3 I+ M* U
应付费用 Accrual expense * f. q4 k! l6 i w- n% G% h
增值税 value added tax
- B: `$ G( b# t B* M营业税 Business tax / |( U/ B1 A" W6 x. j+ |
应付所得税 Income tax payable
5 q7 `% l. @ }1 U应付奖金 Bonuses payable & v1 f! X/ b1 K8 Q. [3 H
产品质量担保负债 Estimated liabilities under product warranties ; B, }1 T. g. i- l4 J9 v7 x# d
赠品和兑换券 Premiums, coupons and trading stamps
- j" ]- h0 g P/ K4 U或有事项 Contingency
9 ~ B$ S' `6 o, B7 D9 u) ~或有负债 Contingent
" _1 O/ `) ~" q6 `# [或有损失 Loss contingencies 5 ^% n$ O# X( b; W- n" y. _! R8 u
或有利得 Gain contingencies 8 E- s4 `0 G( ]% k
永久性差异 Permanent difference
2 Y& U% K, P5 y6 ]* t时间性差异 Timing difference
+ q, z* k W& \; @! k应付税款法 Taxes payable method 1 z9 d9 B; ?, D
纳税影响会计法 Tax effect accounting method " c1 j. G& l3 s
递延所得税负债法 Deferred income tax liability method
9 A, J) @/ j* C9 a9 a2 } { F7 o/ H$ ^; v" [, N
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8 b. t9 N; R1 w4 A（9）长期负债
. q- B5 ^) b2 E) n: b' Q长期负债 Long-term Liabilities
$ _! r. k: J# G( c' @: D应付公司债券 Bonds payable
" w m3 w3 v6 l6 d有担保品的公司债券 Secured Bonds . \% w& |/ I. A' Z2 p
抵押公司债券 Mortgage Bonds
; x4 A0 g+ @+ T, E4 ?+ R. b保证公司债券 Guaranteed Bonds & f& C. _+ n+ U% Z/ s z
信用公司债券 Debenture Bonds " L/ ]4 B { `7 @0 ]; u* [
一次还本公司债券 Term Bonds
" ^' K; I4 O! h3 N; P分期还本公司债券 Serial Bonds
( f# k. f% V0 w1 v可转换公司债券 Convertible Bonds - p* A4 y5 n4 ~ b: \
可赎回公司债券 Callable Bonds
+ W* E) G [! L7 t: p$ u1 t! n0 _可要求公司债券 Redeemable Bonds
% A3 K \ [$ q8 q% X4 ?0 [( Q记名公司债券 Registered Bonds
( j5 J% ]; q. l" ~2 [/ r: L! M无记名公司债券 Coupon Bonds ) g* I. g: d7 D; U( n9 a; j% {
普通公司债券 Ordinary Bonds 3 L2 V/ J* Y4 N9 c/ w7 {7 z/ [
收益公司债券 Income Bonds 2 `; V6 u$ N% E- ^
名义利率，票面利率 Nominal rate 1 H2 j% S0 ?( O T
实际利率 Actual rate
6 O0 R' w- |1 F8 g! M! q6 N有效利率 Effective rate
: x: j% D' c. }+ C+ @+ R7 A溢价 Premium
. l' Z1 A' Q3 {% t8 H; ^折价 Discount
: j0 ]2 N7 g5 r" r+ D3 R面值 Par value
9 n9 X, L" T- l9 r1 ?直线法 Straight-line method
* e, Q8 x8 J6 L) n) N. B实际利率法 Effective interest method
" Z+ z$ H( P4 z- o/ H到期直接偿付 Repayment at maturity 3 R9 i6 m* y% X+ ^+ D
提前偿付 Repayment at advance
. L4 m- ^7 r& s4 O7 e2 m2 j, ]偿债基金 Sinking fund
+ p! h. u# g/ Y长期应付票据 Long-term notes payable
8 o$ {, i0 x3 H7 ?抵押借款 Mortgage loan
8 q3 a3 e& Z9 x( P! X--------------------------------------------------
6 ~% J+ C$ F7 A: S% h( g（10）业主权益 / \, o8 s% K Q3 U4 }+ C9 S
权益 Equity
$ r2 o* V: C* B4 d- K/ @* u6 }业主权益 Owner's equity 4 n5 |. ~5 W8 t, [9 C
股东权益 Stockholder's equity
2 Z. [$ |4 m4 X* V, e. g1 w6 Y' b投入资本 Contributed capital
W3 }& O4 s0 Y$ H3 o5 f) u S缴入资本 Paid-in capital , {+ o b r7 e8 d; d
股本 Capital stock
& E2 m% C* }6 X( s" W( \资本公积 Capital surplus
; V: Z7 }. l% S- F/ ^' u6 [留存收益 Retained earnings
2 r" ^4 I( o' J2 E! ^核定股本 Authorized capital stock
* U' T6 z1 L2 d G: D! w' Z实收资本 Issued capital stock
3 O9 O; Y( d8 y: e6 \6 G发行在外股本 Outstanding capital stock
, L. X% |# X( C: B5 I$ U& v0 l- p库藏股 Treasury stock # _; A9 l' W7 ~& j1 A$ B
普通股 Common stock 0 A2 |+ Z P( D8 S P
优先股 Preferred stock
4 _, ` i% h$ W. r2 G* M8 D累积优先股 Cumulative preferred stock
; C; J: ~' a1 G- K- I$ v+ k! s4 o2 B非累积优先股 Noncumulative preferred stock # W. F" O- F2 v7 I, r
完全参加优先股 Fully participating preferred stock
& V. g. Z' X3 u) S$ A3 W部分参加优先股 Partially participating preferred stock ) t9 v1 y+ ?3 x1 {; n! u1 [' v
非部分参加优先股 Nonpartially participating preferred stock 9 T A! t; k1 \4 W: D
现金发行 Issuance for cash 9 ?. ? o6 L: n
非现金发行 Issuance for noncash consideration
' x, W4 q: O8 z8 d. R C# N股票的合并发行 Lump-sum sales of stock
! o# y; w: i; s/ ` [$ k发行成本 Issuance cost
4 e; y H$ i4 g+ j. H$ f& e C成本法 Cost method ! G: S( U% H/ V) b& P, w
面值法 Par value method
" V/ p' m6 n' h f$ V9 H, x捐赠资本 Donated capital ( G% @* v4 u+ D: ]# S* z
盈余分配 Distribution of earnings
4 P' A( `: c5 m& q h' _股利 Dividend ) W" f# P" Z( ], X* q- U8 `
股利政策 Dividend policy 0 f5 h* }1 h, `, F, a
宣布日 Date of declaration / w0 s6 X8 z9 @" k, f1 p2 [8 h
股权登记日 Date of record 0 ]" U' M, N i7 K
除息日 Ex-dividend date
2 Y4 }& L- _- B9 [/ P股利支付日 Date of payment M* b! O2 M! [& x; Q' {
现金股利 Cash dividend
6 v8 j; S! Y+ K) D* Y4 W+ U股票股利 Stock dividend : L- x9 L: x; `! j
拨款 appropriation
I/ Q* k3 q3 h# S" Z------------------------------------------------------------: l6 t' r2 f: @: B6 E
（11）财务报表
6 ]. ]$ o5 d( b8 x* |财务报表 Financial Statement & \$ P8 \+ L8 w; |- _2 t% f" v7 N
资产负债表 Balance Sheet 5 n% c0 k# C, a" j3 ^
收益表 Income Statement
" P, z' Q3 n0 V8 \: ~8 u! x z帐户式 Account form
' H* d* y' p" _& [% i; E/ H报告式 Report form & c+ x9 w& U0 p! E0 T4 F: M! z
编制（报表） Prepare ; W5 H/ [4 w& M6 p- [. J
工作底稿 Worksheet }; P: j4 R; k" x
多步式 Multi-step ! u+ Z8 K9 E. o. |8 ? Z
单步式 Single-step - Q0 t- y" j7 e7 l0 Q
-----------------------------------------------------------* U- A- N, I. O' \8 d; _
（12）财务状况变动表 * X) ] Z ]" Z8 W- A
财务状况变动表中的现金基础 SCFP.Cash Basis
) g0 ^9 L+ X" X7 \4 a（现金流量表） % q" x- E1 \! n$ D
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
3 h T% A) s; v! D5 m8 j（资金来源与运用表）
: Z) N1 A( y: `" _. |2 w4 L+ u营运资金 Working Capital 0 s$ ]4 Z$ C1 Z9 H; o
全部资源概念 All-resources concept
; E$ y9 d( c& S+ h$ i$ [# P直接交换业务 Direct exchanges
8 Y0 z2 K0 E: H. t8 [5 z' t5 \正常营业活动 Normal operating activities % S# r/ |' m6 X1 V, s! k
财务活动 Financing activities 5 O& Z. Z5 S# Y' G. g
投资活动 Investing activities 6 G. Y p3 O& L" t7 R
-----------------------------------------------------------% {" t( N# D# |
（13）财务报表分析 ' T! Q/ t4 B$ f3 @2 S$ C
财务报表分析 Analysis of financial statements , P6 O0 ^, i; f' U. Y S# h
比较财务报表 Comparative financial statements
8 }! V3 C, f0 z- Z趋势百分比 Trend percentage 8 D- I0 O; S x
比率 Ratios
; K; b6 N+ Q, n4 z4 o% H3 { a普通股每股收益 Earnings per share of common stock
. P$ A, D$ {. W. X. ]: M9 n股利收益率 Dividend yield ratio 7 c: @, x& R4 e o5 u' B* u
价益比 Price-earnings ratio
! c7 M+ N- S; v, g- r- C7 b1 s7 O& t0 a4 P普通股每股帐面价值 Book value per share of common stock
# q6 K) R% e- \资本报酬率 Return on investment 9 E( H7 I3 L/ N. O
总资产报酬率 Return on total asset \3 c+ r- ], {0 a, T
债券收益率 Yield rate on bonds
$ P' a2 P# I: q% c2 B! s已获利息倍数 Number of times interest earned
M5 { s/ k4 t: K" q债券比率 Debt ratio
% X3 Y s S3 @) r& w优先股收益率 Yield rate on preferred stock
1 {/ X' {1 j% J营运资本 Working Capital
6 d' i' @4 ?2 q& D6 @周转 Turnover % b% q/ y# f! r( y' v: U
存货周转率 Inventory turnover * J1 j9 ~( y+ ]1 {
应收帐款周转率 Accounts receivable turnover
1 [0 J! {' e* {, M$ B流动比率 Current ratio
5 w E; r6 ^' @, c1 E: `速动比率 Quick ratio
7 F _' r. z, \. T* {8 W酸性试验比率 Acid test ratio5 ?# T% N$ s* N% |0 [* Z. Y7 l7 ~
------------------------------------------------------------
, \: M( ~8 V" o6 B7 J; F1 b
, f& J2 b* I' y8 E7 D2 j（14）合并财务报表 4 n6 Y0 v/ X; O
合并财务报表 Consolidated financial statements
' S: q. G1 r& d8 K6 F: s. ]. m吸收合并 Merger
; N2 z `1 L+ D+ \+ X创立合并 Consolidation
* d0 t, r' ?5 `控股公司 Parent company
# k' X' h9 ]8 f. q附属公司 Subsidiary company + m" b% d0 o* U- f( R) u/ ]6 W
少数股权 Minority interest
3 e6 G& J) I4 L, s4 x# J d: b1 Z" C7 ^权益联营合并 Pooling of interest $ O+ {+ c: e" K ^
购买合并 Combination by purchase
1 B' l* t, _9 e0 K权益法 Equity method " S/ a' H% d" \, M
成本法 Cost method 7 p4 G9 @# Q8 s* s1 p
" m, f0 s- d" r7 P& _
------------------------------------------------------------; w0 ~& `% u$ Y! `! D) i! v4 w
（15）物价变动中的会计计量
1 q i, H: Z0 T% W- z物价变动之会计 Price-level changes accounting
: U3 @5 c$ n( s" S1 d一般物价水平会计 General price-level accounting 3 K8 r. O. ]) V3 V# @' B8 v- w, N
货币购买力会计 Purchasing-power accounting
* U" v; ]8 Q' B" z统一币值会计 Constant dollar accounting
3 X7 s% F3 D3 R& x7 N9 l历史成本 Historical cost
. t% [5 [% i3 Y. [现行价值会计 Current value accounting
5 V1 a0 n M# R# h: t7 h" R) v* C现行成本 Current cost
+ L. h3 J9 L2 T# g) v1 ~ [: t6 ~重置成本 Replacement cost
. N, P" B' ^' `% X2 w0 j9 x2 n2 W物价指数 Price-level index
8 M5 Y. v0 k; t8 ? N" L7 B国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 4 e2 o2 J! x z5 g8 \
消费物价指数 Consumer price index (or CPI)
$ `& a: @: s& c9 A% h1 ]0 d3 S批发物价指数 Wholesale price index ( A/ Z9 O2 t5 y
货币性资产 Monetary assets
' W. O; t0 c7 A4 k货币性负债 Monetary liabilities . `* r; B8 Y& ]- Y% G$ l; {+ [
货币购买力损益 Purchasing-power gains or losses , x$ c: {% r3 O4 R$ j$ y' t8 a. t" n
资产持有损益 Holding gains or losses : ?, l7 I4 z* f! U# c
未实现的资产持有损益 Unrealized holding gains or losses
! y- l4 c2 E" D7 Z( \- v0 H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
