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（1）会计与会计理论 9 ]* R2 a) R: e5 o6 _% H. V0 [; z
会计 accounting
7 {3 i% O- e, M. z" ~0 Y& ], p( b决策人 Decision Maker
* a, P+ n: r# m% o' S投资人 Investor + l- @! }' @- J: ?$ p: ]( {
股东 Shareholder
" ~8 X8 k: G3 j4 i) i债权人 Creditor 7 S# N/ y7 R( e2 x4 _
财务会计 Financial Accounting
2 A- e' G" a* M管理会计 Management Accounting
% T+ ^/ p0 f- y& l8 Y成本会计 Cost Accounting
/ x/ H; v% r. L Z私业会计 Private Accounting
! R9 u# o$ M5 A7 o! J公众会计 Public Accounting
6 \. k7 h! x3 O* J) s! L! K# x注册会计师 CPA Certified Public Accountant ) b+ i* B% p! S+ u! t( L
国际会计准则委员会 IASC 8 u* f1 G% f/ y# y( o& }+ [$ C3 s
美国注册会计师协会 AICPA ) w* E! S k, Y7 o h
财务会计准则委员会 FASB 6 s! W0 C+ X8 w& b: s* V9 z
管理会计协会 IMA0 t F1 {: u, f1 o8 n
美国会计学会 AAA
& X8 @1 D9 J' r9 W/ Q% o税务稽核署 IRS
( s j: F% l1 S) b: u* b5 F独资企业 Proprietorship
" W' U+ c& F) }. y* V) s1 T1 }* v( y合伙人企业 Partnership v" P: E1 o* l3 p. N; H
公司 Corporation
9 C$ s4 g' G( `# G7 h会计目标 Accounting Objectives
, {( P$ n) u. a. R) U' d# @会计假设 Accounting Assumptions 2 C! W: V2 ~1 b' r3 }9 {" [" {
会计要素 Accounting Elements ; Q, H( k9 s0 |, R) n+ w' A5 x
会计原则 Accounting Principles
& b- J$ f+ c8 t3 U6 Z$ }5 x会计实务过程 Accounting Procedures
" F7 b" L$ [: Q1 j财务报表 Financial Statements
- z8 c9 A3 R! r* r) K5 y4 v5 L财务分析Financial Analysis
" a6 d8 W0 F: [$ `; H% J会计主体假设 Separate-entity Assumption
0 G7 d3 @% | w- c6 j% X货币计量假设 Unit-of-measure Assumption 7 c; P* V2 l, B7 F- L0 ^ a, A
持续经营假设 Continuity(Going-concern) Assumption # S; E& i4 I. D. l4 y/ ]' G3 L
会计分期假设 Time-period Assumption
0 w9 z! I( d# ~9 ]资产 Asset : m$ @6 P+ ^! W- ~
负债 Liability n9 E7 D5 M4 w- I0 `
业主权益 Owner's Equity 9 B4 u% S' J+ N5 y; O5 |
收入 Revenue
V* f& N$ ?. `- w% Z: M费用 Expense
- t3 F2 Q% A$ {; I收益 Income
' g, a' J1 |6 t4 R+ e1 e( H( S3 D亏损 Loss 4 }9 p k8 p: W! ~
历史成本原则 Cost Principle
" d% F6 w; N8 D: B收入实现原则 Revenue Principle
% v/ k9 U7 N, v X' ^4 P3 W7 ^! |配比原则 Matching Principle 7 e4 H+ i1 P5 u/ @0 Y
全面披露原则 Full-disclosure (Reporting) Principle
' T+ F Q7 X% S, ?; N客观性原则 Objective Principle
/ ^% X( S# M$ o一致性原则 Consistent Principle " D1 N$ E4 ^$ U0 `& ^! U
可比性原则 Comparability Principle
. p$ _$ [( @. ~9 U重大性原则 Materiality Principle2 Y& d5 v; z3 z M6 V
稳健性原则 Conservatism Principle
/ n' J. R6 [; L: p* W权责发生制 Accrual Basis 5 r2 U, a: r; [
现金收付制 Cash Basis
& t; j8 `. Q* n8 H财务报告 Financial Report
" y# u: S9 l) Z8 Z4 `. s( b9 H流动资产 Current assets : l" X2 E# I+ F
流动负债 Current Liabilities 0 q5 R2 ]. `9 X) a
长期负债 Long-term Liabilities B1 U8 N% S2 I: E
投入资本 Contributed Capital
6 O" s* K( z) R, b7 Q9 Q; f留存收益 Retained Earning- [ ~1 D' E9 { E1 n* q
$ f8 A& \% t& R- G+ u
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- T3 n; P/ X) M: l（2）会计循环
# S. g# U% o0 c% H/ R5 N! |' a5 K' u会计循环 Accounting Procedure/Cycle
! u% e, v8 @/ @4 K, C5 d* {/ g会计信息系统 Accounting information System * n! y8 x4 F& s
帐户 Ledger " r- w0 r2 G7 b J
会计科目 Account
( k3 l7 ^$ B5 r5 R g7 C% z# x& `会计分录 Journal entry : |3 a* k+ e1 P! L" Q O
原始凭证 Source Document
8 Y1 q! ]. p# g& W$ L7 u. c: R日记帐 Journal 9 E8 h3 F( R4 D. e8 [/ g+ N
总分类帐 General Ledger
3 [% s& X" U4 }- ~2 _' P1 H$ W% c明细分类帐 Subsidiary Ledger ' R1 o* J# v; [. P
试算平衡 Trial Balance
3 I- {' l! B; p8 x现金收款日记帐 Cash receipt journal
* h( l6 S& d5 B现金付款日记帐 Cash disbursements journal
+ [ O- o/ g3 \销售日记帐 Sales Journal
8 P; k9 q3 ^: l' P% U8 S1 P; l购货日记帐 Purchase Journal . g2 G- m$ x8 h9 a3 T
普通日记帐 General Journal / m- H" f! |2 `( v, t4 Z r* g2 U
工作底稿 Worksheet / K- a* }5 \7 V7 v @
调整分录 Adjusting entries
- [6 }) P; y7 C0 h& I+ j结帐 Closing entries + \; z3 U! a% I9 @6 | U' W
3 J- X8 m: s* P1 M4 d0 j7 h
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（3）现金与应收帐款 7 R( a3 S% {* r* C) G' r2 ~! O
现金 Cash
5 r( L$ e9 x- ?( _2 F/ @5 f银行存款 Cash in bank
$ k5 {/ E6 f7 N7 L库存现金 Cash in hand
7 k9 U" @2 Z: R* @1 y- v5 ]+ o流动资产 Current assets # u2 J6 e5 Q2 j; A0 r9 p. W
偿债基金 Sinking fund
* R7 v/ `: N4 X4 G- A定额备用金 Imprest petty cash ; X o' @5 N( [* A% {) z
支票 Check(cheque) & F, H# J4 C% ~! l: F! J9 s9 Q
银行对帐单 Bank statement
1 ?# \: C* s! P [银行存款调节表 Bank reconciliation statement ' Z& |& N4 q9 @3 l
在途存款 Outstanding deposit 2 w0 {* w* G7 _8 i! E; }/ |' x/ k
在途支票 Outstanding check
3 V( N- }8 b, }. G5 I应付凭单 Vouchers payable * d# _$ L! m/ r6 H9 c
应收帐款 Account receivable 8 ?5 a' K' J5 [4 o$ t% B9 ^
应收票据 Note receivable
6 E+ `- l- N( u+ t# Y. y* N& \起运点交货价 F.O.B shipping point
/ i% j1 P5 E; d. c* A0 \目的地交货价 F.O.B destination point 5 L0 s1 E! w0 b5 L& `! G' d$ ~
商业折扣 Trade discount
9 z6 n0 z; s2 @. g现金折扣 Cash discount
' q8 O1 F/ z7 m8 y* i! [6 A# ~销售退回及折让 Sales return and allowance # n. {" `& d3 o( c h4 |" Q1 Y9 Q! S
坏帐费用 Bad debt expense
9 T' t7 D3 @4 B0 h. ~( b" l备抵法 Allowance method 3 ]2 | s+ L7 s/ d& a/ I# W& A- B
备抵坏帐 Bad debt allowance
5 y H( U/ U6 \$ O4 ?1 |" ~损益表法 Income statement approach
+ R: s( K# R! \4 `7 B4 _) v资产负债表法 Balance sheet approach , w' e, \# d& f; s) J
帐龄分析法 Aging analysis method
. ]# S/ u& p0 v# f; U直接冲销法 Direct write-off method 5 i7 f0 m- T! e6 U- g
带息票据 Interest bearing note 7 N. H. \: K B0 O
不带息票据 Non-interest bearing note ' [- F( v6 d O, B' T
出票人 Maker ! }* p' H' G" |, D S1 k
受款人 Payee 8 v& j/ ^- ^7 r7 o. S% ~
本金 Principal
% q+ t- h! j3 B! n7 C1 U9 }利息率 Interest rate
" t7 h: @( G- e! v到期日 Maturity date 3 {4 {+ X0 y) h6 p, n5 c
本票 Promissory note
' E: a" a+ i- f- M+ p3 Y& P贴现 Discount 4 h! ~9 y* T6 T
背书 Endorse
/ q# ^; W( p' U: L. \拒付费 Protest fee
; ]* ]) r( ~2 r1 y2 |' G7 R6 n' \0 p7 Q7 e! r+ W! a: t4 W# R% F2 `
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（4）存货 Y% Z( S) |4 D) e* ?& t: G
存货 Inventory
/ A( X% v, z1 S7 k( [商品存货 Merchandise inventory
: h# w6 Z4 V- G8 t产成品存货 Finished goods inventory / l7 N; }* U: p6 v4 Z& T& u
在产品存货 Work in process inventory + P, o- ~2 t9 W8 ^! \/ y9 E
原材料存货 Raw materials inventory : K s4 y9 D# G" P+ P
起运地离岸价格 F.O.B shipping point
3 L& z& a- g7 g目的地抵岸价格 F.O.B destination 5 M1 s, s( I$ x% R/ a
寄销 Consignment ( u' [* _! m# z% b& I9 o
寄销人 Consignor
, c) A7 X" z m承销人 Consignee ! ]% W7 n, k& L: R
定期盘存 Periodic inventory 2 o6 ~% q6 H5 I4 P
永续盘存 Perpetual inventory( |, W1 P7 d7 [
购货 Purchase , o+ ?3 q3 d* O* y# ~
购货折让和折扣 Purchase allowance and discounts 9 O$ H$ q$ b. s3 B% D4 O) L
存货盈余或短缺 Inventory overages and shortages
7 q. C) L* Z. d4 F+ K5 L' a$ M分批认定法 Specific identification
' T7 t' \" h% o/ D. _加权平均法 Weighted average
. D) K9 H1 U2 O; `5 V% K先进先出法 First-in, first-out or FIFO
' p( z3 u- P4 A. N& A6 P& D后进先出法 Lost-in, first-out or LIFO " I# `% v7 d7 _3 l/ J" [ `
移动平均法 Moving average ) {. ]# m; T+ M2 [7 N5 z
成本或市价孰低法 Lower of cost or market or LCM 0 T9 v t8 I. a2 m
市价 Market value / B3 d% n; J3 A; W+ D( M
重置成本 Replacement cost
* M. x8 t2 t6 P% A可变现净值 Net realizable value 8 K( v. `* ~- @2 Q0 k9 B) K4 K
上限 Upper limit ; q( k" l) r2 V9 t6 I$ _+ W, d6 B% |
下限 Lower limit 4 `1 P- m7 f/ Y! K- o) E
毛利法 Gross margin method % d; `4 ~& a% _# V0 S1 `! x- s
零售价格法 Retail method
" U: Z; ]" }1 b& s. u: `& v成本率 Cost ratio " g& U1 E$ b( r* p0 f
1 q% M8 B, \# T------------------------------------------------------------4 g6 G. w; s8 K2 t: F
（5）长期投资
# a% k j8 p' L6 V长期投资 Long-term investment
. \1 z& n# b1 `* t0 D: |- C长期股票投资 Investment on stocks
: J) G3 n w0 `4 U9 _' I长期债券投资 Investment on bonds + p5 U) }5 l+ R, c' e
成本法 Cost method
) e, a Z: f" ]- R0 Y权益法 Equity method ) ]% `: j3 H3 j: g& R, |$ b4 b
合并法 Consolidation method
# u( e T" S$ p2 R, K) C. E8 X股利宣布日 Declaration date
; q4 t# l% ~, L1 a! h5 x) Q股权登记日 Date of record . b; s& w8 P/ k# q
除息日 Ex-dividend date $ k8 z+ _; O% X" j" i7 i/ ^
付息日 Payment date
3 }, D6 R. [/ L3 t5 z债券面值 Face value, Par value + ~7 L8 @4 G5 W4 j
债券折价 Discount on bonds
2 t8 t4 |3 S1 a5 R, q1 y债券溢价 Premium on bonds
; R5 }6 R/ z/ I* [& I/ b/ W票面利率 Contract interest rate, stated rate N7 [1 h' o8 F% g7 p. ?$ `6 p
市场利率 Market interest ratio, Effective rate % R1 I$ E$ y/ J/ V
普通股 Common Stock
7 P6 Q& V% q& ~, D" D* h! G2 w优先股 Preferred Stock ( z/ ^* [3 r6 U9 ^
现金股利 Cash dividends
/ U! |% q1 G3 m6 A# z! \3 S7 F股票股利 Stock dividends / P5 t: P4 _1 g+ N1 c! v7 W
清算股利 Liquidating dividends
( T1 P# J5 j4 W- ~到期日 Maturity date , t! o$ ~$ h H/ ]
到期值 Maturity value
4 T, z/ u! j1 M- U B) E直线摊销法 Straight-Line method of amortization
( h w3 R3 y0 ^6 ?" s1 R! W: F实际利息摊销法 Effective-interest method of amortization
, {) J" N- O' a9 g' F- @9 g9 l6 x4 Y3 |: i6 ]
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* L% ]& C+ U2 v（6）固定资产 , r& k$ ]% p- ~7 i. b6 c
固定资产 Plant assets or Fixed assets
# J1 s6 l4 s" X0 H原值 Original value D% E; R( s# a/ d: Z) S0 b7 @
预计使用年限 Expected useful life
7 Y5 I+ }: B. x# q8 n8 z( H预计残值 Estimated residual value
7 [0 t- ]. ~3 V. J c- a折旧费用 Depreciation expense ; |% ]4 a4 O) ]8 }3 d1 K9 j3 J
累计折旧 Accumulated depreciation . f* }% e! S3 p; y
帐面价值 Carrying value 7 T) L9 W. g2 Q, q& X' d, X
应提折旧成本 Depreciation cost # R: z# }; O [1 d; q
净值 Net value
6 m3 P. G# ?: A0 c$ s q r5 B在建工程 Construction-in-process
0 T6 |. {* Y% B1 a5 w/ d5 K! N磨损 Wear and tear
X! n. i9 f3 [8 X! P) H过时 Obsolescence # N, q5 Y' [# Y
直线法 Straight-line method (SL) " [- {' A; X- d
工作量法 Units-of-production method (UOP)
& a& \3 E. Z @8 T2 a加速折旧法 Accelerated depreciation method
- W% N) _1 S5 g2 U双倍余额递减法 Double-declining balance method (DDB) 4 Y. i0 y3 a2 A: {6 i
年数总和法 Sum-of-the-years-digits method (SYD)
/ L+ i: x! D& l9 ^& e5 f以旧换新 Trade in
6 E4 A A' e a, h# i: e经营租赁 Operating lease
. f; S( ^3 B) K; d融资租赁 Capital lease
6 S$ ?; k2 O3 O廉价购买权 Bargain purchase option (BPO) ) {/ n4 u# Y' H: z" V
资产负债表外筹资 Off-balance-sheet financing
u- T' k/ I- l( u/ ^+ \最低租赁付款额 Minimum lease payments
* F2 v( D# ~8 Z7 d6 [, `--------------------------------------------------------
/ _9 f4 K( O% l; s（7）无形资产
Q4 h0 O0 w8 P9 [, h% o+ x无形资产 Intangible assets 1 v- s% y8 w* i% a8 z
专利权 Patents ( Q6 g, x% p7 h2 s. e+ ~
商标权 Trademarks, Trade names : M! ~% ~2 u! W9 _; @5 P2 _
著作权 Copyrights
" L5 M ] N; I4 F# g特许权或专营权 Franchises 8 w q( \+ }2 V! R7 y- \9 X3 O
商誉 Goodwill
" ]& h4 N, |" R% o开办费 Organization cost 4 R' b) L1 u$ {3 Z
租赁权 Leasehold
+ A5 k, k7 u) N2 j' _摊销 Amortization 0 F" ]# y9 I" }) `! x" _+ P
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（8）流动负债
( ~% ~8 L& y2 G5 _& N @负债 Liability
n4 L3 k9 J( C u) x0 Q3 f流动负债 Current liability 7 T9 h* F' A8 m# G' c
应付帐款 Account payable 2 r6 D) s: f. _8 @
应付票据 Notes payable ; h/ q2 l- b2 c! ]. D' g
贴现票据 Discount notes ! m8 Y$ c0 T* A$ ~3 L% H; S8 z0 |2 W
长期负债一年内到期部分 Current maturities of long-term liabilities
# l& S1 D/ D2 b- U3 \7 b应付股利 Dividends payable
- U- \1 q4 p# K预收收益 Prepayments by customers
; w; L* J) x4 p; g% r y1 `存入保证金 Refundable deposits * D; Q7 c5 u f
应付费用 Accrual expense
- l5 a1 `, a) C增值税 value added tax
" F& @, l# I5 F营业税 Business tax " G, B# }( J9 o. e0 y
应付所得税 Income tax payable
( Y6 ]' n8 L: f0 q/ G应付奖金 Bonuses payable % t9 ?1 I5 Z5 W* G5 `! W5 D
产品质量担保负债 Estimated liabilities under product warranties - h6 O$ E& d6 {' U5 u. ~, A
赠品和兑换券 Premiums, coupons and trading stamps 7 K; _) K% T' ]. g" z3 W" Q2 c
或有事项 Contingency 5 H: i: C' E+ n
或有负债 Contingent 2 Z0 N4 R: D) w4 g
或有损失 Loss contingencies , k3 a3 v& q9 u0 D1 f5 H! E
或有利得 Gain contingencies ' }. b& o! b8 r: f T
永久性差异 Permanent difference 9 V- U9 X! ]( a" b( O
时间性差异 Timing difference
) o/ E! k! r) X应付税款法 Taxes payable method / H5 B+ A1 d: H' {
纳税影响会计法 Tax effect accounting method
/ b3 s T5 Y! l1 Y递延所得税负债法 Deferred income tax liability method
; D3 P: k. }* Y% O1 c! T
% k8 n% b& s2 T$ @: L------------------------------------------------------------/ Z3 c$ i9 C- |4 r8 c% o2 ~' C
（9）长期负债
5 L' o1 }$ G( T/ y$ ^长期负债 Long-term Liabilities & ^& n: e% U% c) k M8 o: g8 n
应付公司债券 Bonds payable
+ g! y$ k) O _. _+ g8 m有担保品的公司债券 Secured Bonds
% g' x {" {2 n. k1 t# c% o' K抵押公司债券 Mortgage Bonds
G d) Y: Q: O1 U# d1 c! r7 c保证公司债券 Guaranteed Bonds 0 ?* `% C- H0 w
信用公司债券 Debenture Bonds 7 L' i9 w& I) L3 ^8 \) f" u# N
一次还本公司债券 Term Bonds
+ M7 T) Z, a) L0 `! @, ?4 L0 I分期还本公司债券 Serial Bonds
# h9 a0 g0 Q9 q4 B1 f4 e可转换公司债券 Convertible Bonds % Z. w. `. o i: A* ^" s
可赎回公司债券 Callable Bonds ' B* n, G* P9 X9 ^7 V7 e. r
可要求公司债券 Redeemable Bonds C: u2 r# S/ @; `* P D5 u
记名公司债券 Registered Bonds
' e' b% k3 W- X# j' L! b无记名公司债券 Coupon Bonds
& V6 P9 d: R/ F普通公司债券 Ordinary Bonds 1 f8 \1 h7 q4 D! r6 f
收益公司债券 Income Bonds ' O- ]/ e; g& \$ H7 x( o
名义利率，票面利率 Nominal rate 3 J/ q, c8 a. U; l/ S8 u' f5 S
实际利率 Actual rate
& F$ r% q, }+ f! E v# v. ~9 E; L7 U! v有效利率 Effective rate 3 N0 Z) [! S0 H+ f& J% B" u# n
溢价 Premium 9 V! w- s# ]2 c
折价 Discount 5 _; |4 q1 }" @! l& D4 ]9 s. k, s5 q/ E
面值 Par value
3 {& y; y# k0 `0 R直线法 Straight-line method ) G) `) f$ l/ F, c! C& a# e
实际利率法 Effective interest method ' _" {5 C: Z/ d8 m/ q" G0 ^* e
到期直接偿付 Repayment at maturity
# d3 @; Y; \* y5 A# b9 r& H提前偿付 Repayment at advance 3 Z, F' c+ D0 T, Q* q
偿债基金 Sinking fund
5 U1 W' g2 a Y2 j长期应付票据 Long-term notes payable ! v6 T4 j* a- P. [9 `% ]$ U" B) f
抵押借款 Mortgage loan
1 d: }7 c5 Y, u--------------------------------------------------
0 _6 |+ {1 ]0 h% E- d* s% }" Z（10）业主权益
+ V; r4 z$ e# |6 @7 ^权益 Equity
E- K7 i! m% A) z业主权益 Owner's equity
. M* F! Z4 p: C3 a/ V7 R' x u股东权益 Stockholder's equity
6 N8 o6 N$ P4 v6 V0 X$ O投入资本 Contributed capital
" Y, R+ w/ @/ M8 B缴入资本 Paid-in capital " {0 A' J( E0 Q7 r3 b4 |
股本 Capital stock - L% T& D$ m4 w* w6 ~% d" ^. D
资本公积 Capital surplus
2 @3 N ~' V1 C4 C7 c1 J留存收益 Retained earnings
6 g4 E6 A# D% c1 [' z核定股本 Authorized capital stock 7 a- _. F- Q4 b" g* p# e, D
实收资本 Issued capital stock
$ _) {& {' X* w4 [发行在外股本 Outstanding capital stock 0 T/ V }0 W+ ? F) I
库藏股 Treasury stock
1 y& `8 p9 H; l4 e- \4 p: T3 w# J普通股 Common stock
) j' I+ f. M- M; F' `3 W" a( n优先股 Preferred stock . T! E5 P% Y* z0 y" g' i
累积优先股 Cumulative preferred stock
- O$ C8 Q# s1 u% y3 s1 r非累积优先股 Noncumulative preferred stock ) a2 g/ h$ G$ A1 S7 w- |, x
完全参加优先股 Fully participating preferred stock ' X' e5 Z* D3 [$ `
部分参加优先股 Partially participating preferred stock
9 n2 |" V: R/ b/ z2 g非部分参加优先股 Nonpartially participating preferred stock
. F9 g# U( V/ u4 {现金发行 Issuance for cash
1 o C! c/ G: f3 E% v O1 A非现金发行 Issuance for noncash consideration 8 V$ X* b. w6 \
股票的合并发行 Lump-sum sales of stock
+ ?* r0 @/ g, {* S9 s4 m& `3 `发行成本 Issuance cost : F6 F9 c: K3 w' G5 Q& T% W
成本法 Cost method
( d' e9 R5 \2 D' j3 `. [面值法 Par value method , D6 s6 E% K& J5 n% {0 ^
捐赠资本 Donated capital 0 m$ W+ @8 `, ^9 _
盈余分配 Distribution of earnings 4 C# f$ J4 _! p& D" |# N
股利 Dividend , {7 h5 Z8 v% |' B' A8 V Q
股利政策 Dividend policy 1 u8 v$ Y9 u3 ^9 z: d6 G
宣布日 Date of declaration
$ s- R4 B4 Z5 l$ z股权登记日 Date of record * f6 _; q% A; H4 w1 i9 D
除息日 Ex-dividend date ; w/ p, t7 B4 Q5 X7 V6 ^
股利支付日 Date of payment
# B2 e; X1 v8 _! {) ~现金股利 Cash dividend
" y' i1 p& a2 D! f2 L/ u T0 `# M7 {9 G股票股利 Stock dividend
0 W9 R- U; ]/ n拨款 appropriation . K" y9 R0 P9 u+ p
------------------------------------------------------------' W& @. G; @7 z& ]( b+ a s& \
（11）财务报表 ' J$ r3 i. I3 T* H
财务报表 Financial Statement
2 r% g$ N) t3 y7 d0 s0 D资产负债表 Balance Sheet
; D7 R' b/ h# ~, R2 z( [收益表 Income Statement
# Q1 }) z1 w! J E$ y帐户式 Account form
, m9 S8 O8 r1 g1 g/ L j* e) U1 P( m报告式 Report form 5 {3 ]% F0 ^& W8 F+ o* r l
编制（报表） Prepare
C0 [- [+ L `* ^工作底稿 Worksheet
: o5 t, {/ q4 d X- u多步式 Multi-step
1 E# |7 L3 |. v# B* n- u k单步式 Single-step : l& w4 |- ^1 {# Z* y1 p: v
-----------------------------------------------------------' s$ P e$ ?( {. h
（12）财务状况变动表
; `; n) g/ _+ l% R/ H" e财务状况变动表中的现金基础 SCFP.Cash Basis
8 }" k" u9 ~- w; J（现金流量表）
" h% A& C8 A+ T- o财务状况变动表中的营运资金基础 SCFP.Working Capital Basis & i2 [& g7 |0 I8 q7 U+ ~6 J
（资金来源与运用表） 4 U, O9 Y z; p6 U+ l: }$ H
营运资金 Working Capital
1 T" `) o- n+ ~1 C全部资源概念 All-resources concept # [+ r% v* j: u2 C6 j9 U
直接交换业务 Direct exchanges
6 }8 e7 j+ ]$ K& X! x) o正常营业活动 Normal operating activities
% }& u2 n! i. T6 p7 W财务活动 Financing activities
- z& L" G- C7 y f5 P投资活动 Investing activities ; d0 d, S9 d" @$ O) c- y
-----------------------------------------------------------
) d: p: i: E4 l6 z& ^+ x（13）财务报表分析
, @; g- b$ r( [财务报表分析 Analysis of financial statements % [! d5 Z+ m9 f0 n; Q# C
比较财务报表 Comparative financial statements
1 F$ r( t# h$ B, J趋势百分比 Trend percentage
4 h: ]! D, T* M6 @2 @3 C1 P' Y比率 Ratios # l8 u# |1 v, z
普通股每股收益 Earnings per share of common stock
9 `" d' h j! ^5 p0 c* y. f& g( _股利收益率 Dividend yield ratio
- K/ A, H8 p d+ F# }! \价益比 Price-earnings ratio ; {) \' P, ^) C* ~* g- v+ r4 V
普通股每股帐面价值 Book value per share of common stock 8 E$ V3 Q& w3 O% M! D: S8 h6 o
资本报酬率 Return on investment
; N- U U. W" ~总资产报酬率 Return on total asset
/ b/ F7 }, n8 `/ G* j债券收益率 Yield rate on bonds
. [2 O4 V3 O& o/ U8 ]+ o- C已获利息倍数 Number of times interest earned
- T% z- |" t) J5 x9 ~: ^1 o7 R债券比率 Debt ratio 9 h( G+ Y/ F5 C5 p$ I% `
优先股收益率 Yield rate on preferred stock % n4 O( \2 r- w# d7 d! t2 ^
营运资本 Working Capital + x, o6 ^. ~* R* P+ K/ r
周转 Turnover - w9 I" H, O" ^! m. n
存货周转率 Inventory turnover $ L8 q/ J# \8 O9 d* {7 P5 A6 g2 h" D
应收帐款周转率 Accounts receivable turnover
/ I$ V: }; o [' L流动比率 Current ratio
3 K' Y% e: q4 d3 m/ b6 a, J# K速动比率 Quick ratio
' J3 w* `& W& `4 c0 ?酸性试验比率 Acid test ratio
- J( v8 x& X! r------------------------------------------------------------ ) F3 {0 j7 M) m+ d! y- p1 r
! C. A) L5 l+ C
（14）合并财务报表 + s6 F5 _ ?8 n: l$ P1 |8 M7 @
合并财务报表 Consolidated financial statements
( h) o/ \7 `5 A/ w, W吸收合并 Merger . U1 b, y: v$ L. q
创立合并 Consolidation
L4 z- }- g; I2 Y控股公司 Parent company
2 o. T) I% |9 w! y附属公司 Subsidiary company
# `3 N' D3 ?0 S* S3 @) ^少数股权 Minority interest
* k; e+ m8 [% M5 l权益联营合并 Pooling of interest
5 }7 h$ V2 |+ | g) \购买合并 Combination by purchase - ^5 S/ J1 C, o8 n4 I
权益法 Equity method
" W5 c$ l) s0 b. O9 S, r3 M成本法 Cost method ( E ]1 l( v# \
1 D9 P4 o) C, r. {
------------------------------------------------------------
6 u2 G d. F4 Z @5 v（15）物价变动中的会计计量 . P6 \: ^5 z( a. J
物价变动之会计 Price-level changes accounting
- j3 f6 c: c& j; q2 ]/ A# k一般物价水平会计 General price-level accounting 7 c, o _, T o/ W% l( I3 p
货币购买力会计 Purchasing-power accounting - T0 V' m. G W; o; S0 m& X
统一币值会计 Constant dollar accounting
6 K, C3 j* ]& G" S1 i% `历史成本 Historical cost
, a* ]" L4 ~' C/ N9 ^8 V+ a现行价值会计 Current value accounting 5 O# U) t @2 F h) s
现行成本 Current cost
2 E6 S$ p' r+ c重置成本 Replacement cost 8 y8 ^; E8 a- ^. b* |+ L5 u+ e' p
物价指数 Price-level index
7 N5 ]: a- Z6 y+ c) g国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : R- m- A. ~2 N
消费物价指数 Consumer price index (or CPI) ' H! {1 O' d5 L' |" p& q7 u6 U
批发物价指数 Wholesale price index
2 v+ }! Y* d7 D% `7 O9 G; @货币性资产 Monetary assets
/ u0 D6 l" A' Y* v1 O' W$ r货币性负债 Monetary liabilities 8 y" E1 y% Z% X( O
货币购买力损益 Purchasing-power gains or losses ! x6 Z- q* O: h, |
资产持有损益 Holding gains or losses
0 Z7 I/ P! {% K3 [8 O2 ^未实现的资产持有损益 Unrealized holding gains or losses , R, Y$ ], d2 q. T0 ?5 }) l$ K3 I5 g
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
