 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
' b% i" v% S# r# y' ^会计 accounting
) `! _) r* E- G1 V0 B) I. T7 F9 }决策人 Decision Maker
- L# f6 i& ^6 w投资人 Investor / y) P& N" }$ X* p; j0 J: F
股东 Shareholder
9 a9 b4 }! d) P C2 W债权人 Creditor : y6 M: z( i9 _: w7 |: v# }4 ]- y
财务会计 Financial Accounting 6 `+ ?! t* W+ t- ~3 p/ j
管理会计 Management Accounting
* D. T" i0 i. ]1 _$ n1 y成本会计 Cost Accounting
. `6 B; B$ b; P! R私业会计 Private Accounting 3 W8 o5 P! G+ I4 V2 R, a
公众会计 Public Accounting 6 I& v S9 ]2 d- _0 {) o$ T
注册会计师 CPA Certified Public Accountant
9 |& c1 b: q: }+ l+ C国际会计准则委员会 IASC " }5 f2 Q, Z' ^. Y5 x4 d4 C
美国注册会计师协会 AICPA
; p% a- m& O' G& v财务会计准则委员会 FASB 1 i( k) g" x8 o2 I" a- m
管理会计协会 IMA4 P0 H& @/ f; U9 E- T$ H2 L
美国会计学会 AAA
# W {% n- a- n; H) k* ]8 j, Z7 c1 @7 q% }税务稽核署 IRS ! f! \7 ]* v u8 i( i* N3 ?
独资企业 Proprietorship
1 N7 {2 O# a2 B) f7 f合伙人企业 Partnership & `% o {4 f1 u1 K
公司 Corporation
* T5 A) {# |. g' ?会计目标 Accounting Objectives
( n1 c3 n$ a& L" l% J会计假设 Accounting Assumptions
7 v+ C2 k; f8 q3 H2 T2 J会计要素 Accounting Elements
5 ^0 R* n' v2 O% i& T0 a会计原则 Accounting Principles 8 o, ?3 V9 X- `) f3 q# i
会计实务过程 Accounting Procedures o( \) {6 j% C
财务报表 Financial Statements
! s1 p+ F7 E: C+ A/ l4 d( p财务分析Financial Analysis . l, P; C C/ L% E0 h
会计主体假设 Separate-entity Assumption ! z7 v* c' Q, S; b5 f( w7 ?1 J6 F
货币计量假设 Unit-of-measure Assumption
5 k5 h5 x3 R; A5 W9 T持续经营假设 Continuity(Going-concern) Assumption
; T, S9 r* R* `" S8 V& F8 w会计分期假设 Time-period Assumption
$ o' t, @0 T3 D: j资产 Asset ; @5 `8 R* q- q, y% f
负债 Liability
5 z1 y2 I, k! \) ?3 S6 u业主权益 Owner's Equity
* t y" F/ y: q _' g收入 Revenue - e# m) \; c. k
费用 Expense
5 j% N' I2 S7 ^+ f( h收益 Income ! x; _$ W- U& N' I' f
亏损 Loss 0 [$ x8 [; v* ]1 z/ X
历史成本原则 Cost Principle ! w' `: W9 i8 y, Q: _1 v2 J
收入实现原则 Revenue Principle 7 M& \/ s7 {( g8 w# `# P
配比原则 Matching Principle 0 }6 p- H8 G( t
全面披露原则 Full-disclosure (Reporting) Principle & w3 y6 w6 X2 U. E
客观性原则 Objective Principle 0 w. G% W$ u p( y- b
一致性原则 Consistent Principle 9 r4 M/ Y6 x" y& ~
可比性原则 Comparability Principle
! @, }$ v/ i. `* c" N% ?重大性原则 Materiality Principle o, Q# f( Z% Q/ y
稳健性原则 Conservatism Principle
4 e! v2 s1 z# X. T/ n' {权责发生制 Accrual Basis + ?' g5 p- d6 ]- d( Q0 V# L
现金收付制 Cash Basis & Y3 d c0 u- V/ P2 F- ^
财务报告 Financial Report
5 t# s; I* p- J8 I; D* T0 |" w; m流动资产 Current assets ( i N. i/ E Z5 q( L- _% J: @
流动负债 Current Liabilities
6 J1 M2 V* P9 m6 }2 Y) {长期负债 Long-term Liabilities - h& r8 [" }0 t) T
投入资本 Contributed Capital
0 }0 \2 r# A% |, g留存收益 Retained Earning# f9 e, W) j& y ?2 u5 Q) @
) G( L6 w! q0 R. l9 k$ ]1 J
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（2）会计循环 ; D% ]$ [8 X# \
会计循环 Accounting Procedure/Cycle
' V! O9 H- V3 d% |4 W( _/ W2 g会计信息系统 Accounting information System & N* n# o7 W3 _2 }: I( [
帐户 Ledger - ]2 N, G8 o( b& b/ z. }
会计科目 Account
. u9 q' V5 b; a! U$ v& {9 C" i会计分录 Journal entry ( C3 k" q" C4 ^5 ~6 e9 T3 J
原始凭证 Source Document ' Z5 D6 x- A& T$ h/ w0 X( \
日记帐 Journal ' o1 g; u9 \! \' v9 q+ ]
总分类帐 General Ledger 0 }1 ?; ?! c s' P
明细分类帐 Subsidiary Ledger
0 K4 K9 N9 I8 m: Y% S9 H试算平衡 Trial Balance % L9 f# x' I$ }7 ]7 i8 |
现金收款日记帐 Cash receipt journal . o" V% M) b/ \( F
现金付款日记帐 Cash disbursements journal : v$ a5 j3 b! K9 N: T p3 p' t' S
销售日记帐 Sales Journal + p* s' `4 ?3 w7 m9 D
购货日记帐 Purchase Journal
; O8 |3 H$ `7 c, ^$ r; D2 m普通日记帐 General Journal & y+ h0 D5 y' S1 u
工作底稿 Worksheet
1 S" w8 J8 P, }* e/ n0 f& A% |9 M调整分录 Adjusting entries " I$ ]. m& L0 Q/ r1 @2 a
结帐 Closing entries + `: b% Q. f' K' e
6 J1 ^: z! Z- H% b
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（3）现金与应收帐款
9 S- p' b4 Q3 E6 z Y7 {8 C0 I现金 Cash
8 k# F# B H' n, r" L* ^银行存款 Cash in bank " O" k. Y7 l9 N; |7 ]: }3 s. K
库存现金 Cash in hand 4 Y2 Z" B) s! x* Z; `" M
流动资产 Current assets
0 i! Y7 |# y8 @偿债基金 Sinking fund
9 s l- A( d/ v" p定额备用金 Imprest petty cash
5 f" B3 p& p$ g4 u- {1 E8 Q支票 Check(cheque)
, z: L6 I. A, \& G: z) e银行对帐单 Bank statement
9 N) c6 w3 } y; Z/ X. H5 j$ @" G银行存款调节表 Bank reconciliation statement
; T" g5 B( U/ E" a) V在途存款 Outstanding deposit 3 ?* d; M) z) X
在途支票 Outstanding check
V- ` f' S* k l2 f7 A应付凭单 Vouchers payable . {! {& ], e ?, A* r3 Y* n& {' s# `+ i
应收帐款 Account receivable 0 w3 s& f$ }5 I( s, e z7 F
应收票据 Note receivable
7 f" E. b- m8 Z) P5 a起运点交货价 F.O.B shipping point 8 E8 z V. G& i
目的地交货价 F.O.B destination point
; E) T5 h" W7 a; o8 C; b! D商业折扣 Trade discount
' w' H' K E- a- v! E8 ]现金折扣 Cash discount
$ V' C% T) ~) ~销售退回及折让 Sales return and allowance
& ^; f+ I! i6 z* c3 ~坏帐费用 Bad debt expense 5 y2 _% {5 }( N% d! B, z
备抵法 Allowance method 1 G+ J) `2 T( U
备抵坏帐 Bad debt allowance % z+ R0 V2 R! A( R8 o. q7 ~# N1 Y( p
损益表法 Income statement approach
, z A2 V0 z& y' `% d' [' h2 O资产负债表法 Balance sheet approach
* C4 z* N" I1 z( Y) ^. s帐龄分析法 Aging analysis method
: X+ ]' @6 A0 J' y: h, h直接冲销法 Direct write-off method 9 N1 x }- G& [
带息票据 Interest bearing note
% D H, C4 G5 \( \! u& j! S8 \不带息票据 Non-interest bearing note
! Z/ ?0 y, _; Y, v出票人 Maker # k9 W6 D- ~* D, N$ E& T$ z
受款人 Payee 4 k( S* w- D6 L- q% M
本金 Principal
0 K. r' g l+ @9 R利息率 Interest rate
! J3 q. c, B( r' d; a到期日 Maturity date ]3 c0 `( }& [, G+ k) W
本票 Promissory note
3 C1 ]8 B3 S" {5 x. q1 q; Z7 f贴现 Discount
( W& V0 z. U- G7 c背书 Endorse 1 K& Z2 F9 K! A6 i
拒付费 Protest fee / F+ {; _' q& S* r1 B
_0 h3 ~" y9 U------------------------------------------------------------
/ R7 d% l9 U9 f1 W8 y- a/ o! N（4）存货 . \0 O7 y' P9 S- h* P% P8 a9 z/ _
存货 Inventory
" n$ Q' f8 Z0 f商品存货 Merchandise inventory 0 D/ D& A4 f3 q4 E5 V- e# `& s
产成品存货 Finished goods inventory " t# _5 m' l: Y) S
在产品存货 Work in process inventory
U4 W) U: h; t原材料存货 Raw materials inventory ) b6 C* K- x) r' L5 m' \( h4 m
起运地离岸价格 F.O.B shipping point ) y9 C: x( B, K3 r& k" K- J
目的地抵岸价格 F.O.B destination
* Y7 r- X; c! \# Z寄销 Consignment $ s" B! F; P4 F8 h. x/ z
寄销人 Consignor " ?( A, P1 n% z5 U9 c$ A
承销人 Consignee ) T( u4 X. r# }
定期盘存 Periodic inventory
0 [: W0 X7 N. {. v2 v0 }/ l- q永续盘存 Perpetual inventory
* `' y6 k: k) x0 C( N购货 Purchase 7 D+ _+ }0 S9 O, `- n
购货折让和折扣 Purchase allowance and discounts 9 Y8 G4 b* W7 ?2 b8 Q
存货盈余或短缺 Inventory overages and shortages ( ^3 z: Q0 p4 T+ ]+ r
分批认定法 Specific identification
& i* ~) U3 L3 ?6 P( [. J" E6 J" P加权平均法 Weighted average ' v2 r+ T8 [8 \# j/ ?* g0 T4 G
先进先出法 First-in, first-out or FIFO
% v' O3 `* O) C0 E8 n* E9 o后进先出法 Lost-in, first-out or LIFO 2 {& b/ t) S E
移动平均法 Moving average 7 w' X7 D; j- r7 J, \$ L
成本或市价孰低法 Lower of cost or market or LCM ' ^* [! y! }/ I" S+ ^; d' w* j
市价 Market value
4 ]( C6 Q; ~& ^* f6 a5 c; A& [7 ~重置成本 Replacement cost 7 H7 `; W n2 j0 c) u4 M2 n
可变现净值 Net realizable value % m* K) {( {- \ t# F5 i- u
上限 Upper limit
8 K3 v7 {0 U ]下限 Lower limit
; U, B7 x! e- Q毛利法 Gross margin method * i# n( h% {/ G V3 J+ f' s' b
零售价格法 Retail method
, b9 o3 Q- M: q! e9 q; x成本率 Cost ratio , w$ }: U, B, S0 o$ T& \) P
G8 V" d, z) Z
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" A% x. D. ?1 o（5）长期投资
: c5 a, ]- N* x长期投资 Long-term investment
% H- ^* \" g) m2 m4 H长期股票投资 Investment on stocks # r1 V& Y% ?) Q4 R! ]4 G
长期债券投资 Investment on bonds 4 c: P |1 L$ a& W2 @
成本法 Cost method
5 ]: I1 R/ \8 m权益法 Equity method
1 Z- j+ z8 V- x1 v$ h% t3 A合并法 Consolidation method 3 V, g! i& X9 i3 w& A5 }/ v. E
股利宣布日 Declaration date , t3 K n5 Y3 w& N( R4 U
股权登记日 Date of record
. X9 t$ A3 ~4 |8 m除息日 Ex-dividend date
7 k {8 u2 t: w* L6 Q* ^2 |付息日 Payment date 8 Z, |7 h, s3 F( n7 ]
债券面值 Face value, Par value - }5 H! f0 R+ d! E
债券折价 Discount on bonds
# i& A# e" s u* Q债券溢价 Premium on bonds
' q3 h; }$ k6 H/ p票面利率 Contract interest rate, stated rate
3 t" z; v3 u2 a$ ]; I0 R' \市场利率 Market interest ratio, Effective rate / P% Y+ a$ Z1 o
普通股 Common Stock
. D9 m$ L X8 V) p0 P8 a优先股 Preferred Stock
) y& [' | o2 Z9 h z4 {8 ?' t现金股利 Cash dividends
$ `9 j) i3 F+ I2 f+ k: c股票股利 Stock dividends % e5 e9 t9 ?3 y% y- `+ g6 a d3 |
清算股利 Liquidating dividends
( I3 i6 ^# ~) f, ?" Z8 f3 ~到期日 Maturity date
& T% O. y( i* U- o; Q/ G. _$ H到期值 Maturity value # h- T( `8 c6 i, s( a
直线摊销法 Straight-Line method of amortization
. J1 _# B4 j3 z1 Y实际利息摊销法 Effective-interest method of amortization
2 r0 m5 _$ V; E' x
6 f9 T" s5 h" G3 Z' t---------------------------------------------------------
7 z4 |( z' ~: s2 |# h" ]（6）固定资产
) k& ^- @3 r9 A& u/ ^$ F& w' D7 T固定资产 Plant assets or Fixed assets
1 k/ U' c: g O原值 Original value
+ m; s# N" Z) o- K Y预计使用年限 Expected useful life , K5 v9 u' f) O9 L/ H
预计残值 Estimated residual value
# N- D: R9 _: S9 ~折旧费用 Depreciation expense 8 Y- x- h- L- F
累计折旧 Accumulated depreciation
\+ b9 ~# f7 x, A# u帐面价值 Carrying value , ?+ B4 r3 | t
应提折旧成本 Depreciation cost ( w- B2 @6 E. \" _3 M% D$ b. Y
净值 Net value
" E: A H8 ]& Q8 h& I在建工程 Construction-in-process ! b5 k+ |/ H' w- l% x* C4 q9 U
磨损 Wear and tear 3 ^( m" s" w6 m; C# V' S
过时 Obsolescence
) z4 T7 h1 E2 b% [0 K+ Q' G直线法 Straight-line method (SL) 0 w# t# @1 Y% r, j
工作量法 Units-of-production method (UOP) 1 _7 }' z$ k- N; {
加速折旧法 Accelerated depreciation method
6 I% C" p) Y$ R1 O8 O双倍余额递减法 Double-declining balance method (DDB) 4 z) N+ U/ {8 Z A4 S% ~+ j
年数总和法 Sum-of-the-years-digits method (SYD) 6 A$ Z/ k' S* ?. o) R) G1 L2 @
以旧换新 Trade in 8 h: s. v0 M' X3 a4 m
经营租赁 Operating lease / X% ~0 ^* D9 T4 x, O
融资租赁 Capital lease % J9 ~% o; f: e7 T3 _
廉价购买权 Bargain purchase option (BPO) 9 \; g9 f6 ]2 [$ J7 ~3 {/ @. w
资产负债表外筹资 Off-balance-sheet financing
' u; f( \4 x, ^最低租赁付款额 Minimum lease payments
3 f$ i+ o7 l6 [6 F) S7 \: s) `--------------------------------------------------------
" i1 X$ ?; F* K# n( _（7）无形资产
7 e! m" z- {! E% m% L0 X4 ~无形资产 Intangible assets
$ M R# |! b$ |3 n z专利权 Patents 6 {( C' b1 T8 q% o( l+ m4 J
商标权 Trademarks, Trade names
9 R! ]' h+ Y. G著作权 Copyrights 3 _. p. Y' S. C3 v1 i* p1 @% j/ g/ `
特许权或专营权 Franchises 8 ` F5 P4 M0 w. j" R1 @
商誉 Goodwill 0 W0 z! p6 ]( G r
开办费 Organization cost
) ?% l0 n3 d! i6 }租赁权 Leasehold
0 I: v8 n9 C: k! I9 o2 p摊销 Amortization q; `/ \' d& h& o. v( X4 P
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（8）流动负债 # v: X, i% {& T+ c) d+ t! Y
负债 Liability * `. _2 @' l w3 E0 n% B
流动负债 Current liability
+ _* [- O8 V0 P应付帐款 Account payable 9 [2 L3 i3 L7 e2 X6 M5 l0 X
应付票据 Notes payable
& s. T. j1 H$ D贴现票据 Discount notes 6 m0 B& G Q( K+ U3 l0 m2 b9 |" O
长期负债一年内到期部分 Current maturities of long-term liabilities& M& t1 R! Q0 z& g! B+ y& e& @
应付股利 Dividends payable
$ J; P9 N: ~7 K3 P: b预收收益 Prepayments by customers + s/ V+ P5 K& F6 }0 ^3 e8 T
存入保证金 Refundable deposits
) C' G) H# U7 k; q% b, h应付费用 Accrual expense
: J7 ?, N! n$ u2 C- ]/ V增值税 value added tax
. @- ~) G# E$ R8 _1 y营业税 Business tax
# Y# [* m+ J3 K" t0 \应付所得税 Income tax payable : t. f5 d C+ ^, w! z7 o
应付奖金 Bonuses payable
# Z9 c p! F! {( o4 m$ c产品质量担保负债 Estimated liabilities under product warranties & t; }! d$ X" z% W( U3 b/ i- a. u0 x
赠品和兑换券 Premiums, coupons and trading stamps $ {! ?3 `1 A8 {$ s0 C" }
或有事项 Contingency h& B* w3 u/ R- i. B# B% X
或有负债 Contingent
2 l7 ~& y t& C, _" H或有损失 Loss contingencies 9 P3 U4 F: q# u: e, |% @7 C
或有利得 Gain contingencies X: a9 }$ X; m% v$ r/ W
永久性差异 Permanent difference ( p+ K( y, |, F% I& U* J8 c9 J
时间性差异 Timing difference
1 D6 x+ B; f% q# b应付税款法 Taxes payable method : l- M) L9 x) r4 e
纳税影响会计法 Tax effect accounting method
3 r1 Y z" Z; N0 P递延所得税负债法 Deferred income tax liability method $ X+ y" Q1 [& ]7 T& P
2 ^0 F0 N2 Z: Z5 U
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j5 O! A9 ?' ?3 D（9）长期负债 + ]! v/ ~# K% Z+ r
长期负债 Long-term Liabilities
9 q0 c+ k# S2 e$ g `应付公司债券 Bonds payable 3 v$ @& s' X2 y# F: |
有担保品的公司债券 Secured Bonds
9 ]0 Z9 y8 c% l3 P抵押公司债券 Mortgage Bonds
7 a: h! j, ?* l! i* B; {保证公司债券 Guaranteed Bonds 2 f. R2 e( R' Y! L
信用公司债券 Debenture Bonds 6 Q+ Y2 a: D4 O4 R4 M3 S, N+ o
一次还本公司债券 Term Bonds
, L9 H/ |9 Y9 n- V2 C- M/ B- |4 F分期还本公司债券 Serial Bonds
4 @' q4 _5 ]' Q, p U% N可转换公司债券 Convertible Bonds
$ {$ E; x, o; o可赎回公司债券 Callable Bonds
) ]+ b) p# Z/ [% n可要求公司债券 Redeemable Bonds
: h5 l9 e9 @/ b8 O# v+ D" s记名公司债券 Registered Bonds
. b! A* Y# c0 s4 Z/ D/ I$ D" v无记名公司债券 Coupon Bonds
( X9 m' X; V" |普通公司债券 Ordinary Bonds
# a% }( R1 r4 k5 U+ s收益公司债券 Income Bonds ( j0 y+ Y; h5 u" C- A
名义利率，票面利率 Nominal rate # K" C! V1 |/ G) [
实际利率 Actual rate
+ w8 S n3 q$ y- V: ]6 B有效利率 Effective rate 9 O. @+ _) u# G; `9 w% I+ o
溢价 Premium ! [* G: p; d4 C1 a) K
折价 Discount 6 z: |0 m4 c, ~) { c i
面值 Par value $ I* n. Z0 d7 ] O! }4 I
直线法 Straight-line method 4 S! ]0 l6 D; K9 f) F/ W
实际利率法 Effective interest method 8 U8 F& [8 ~8 f4 p) i- @
到期直接偿付 Repayment at maturity
0 ~& _) I9 Y& m% v! C" _5 |0 Q2 I提前偿付 Repayment at advance $ g- Y/ w0 a4 S! n6 s
偿债基金 Sinking fund
1 G S; i5 Y& \* O3 ` W7 e长期应付票据 Long-term notes payable 2 m" L! ^, ^) u) b
抵押借款 Mortgage loan
, Z1 H# `" U5 _, d. ^% ]9 M--------------------------------------------------
1 M7 g; P: p) m- K! t+ e! M1 U) w（10）业主权益
5 {6 o& F7 ^5 N- v( `6 S" Z9 U权益 Equity
8 e* Z; n1 C4 d! U; ?' ]6 U业主权益 Owner's equity - m+ @% }" b$ O9 t
股东权益 Stockholder's equity ; g/ w% u; T6 N) C. b
投入资本 Contributed capital # M: @, C( b8 G& D8 C1 A' d
缴入资本 Paid-in capital ! V) C$ O) S; {" D% J& A
股本 Capital stock
' w' ~5 D7 ^8 B, a& m$ u资本公积 Capital surplus 5 n {6 S! N$ X$ s, p& m% c
留存收益 Retained earnings 4 a( U+ }; z; d5 f$ V
核定股本 Authorized capital stock
; c4 L7 Y. t3 P实收资本 Issued capital stock
4 k& B: M. k9 z- _! W9 R发行在外股本 Outstanding capital stock
$ Y0 T0 g0 n/ u5 s7 P F' C库藏股 Treasury stock
# m9 v/ i( W; [: y# @普通股 Common stock , F( w$ _ }* h- g& H
优先股 Preferred stock * R3 Z; c8 V p" @ p
累积优先股 Cumulative preferred stock
. @+ |4 [" i# B4 X Z非累积优先股 Noncumulative preferred stock 6 a. v0 R" `% d {8 B( Q5 E) h5 Q
完全参加优先股 Fully participating preferred stock 9 ^' c3 U! t* Y3 n, X1 M
部分参加优先股 Partially participating preferred stock " f/ l. b7 x) b* _ O, X5 T5 K6 Q
非部分参加优先股 Nonpartially participating preferred stock $ W* f! f# c) \3 O( [, F9 I$ W. l
现金发行 Issuance for cash
( j. G7 Z: a3 Y3 t5 `! Y$ u非现金发行 Issuance for noncash consideration 2 D# B9 X- \* f8 `# I5 A ]& n5 e
股票的合并发行 Lump-sum sales of stock
; \& e( j0 @- n# y9 o发行成本 Issuance cost
! G z+ f1 \! n成本法 Cost method
1 S, O1 d0 H% p, {" h面值法 Par value method
$ a9 `9 l B3 I捐赠资本 Donated capital / t# n% a3 |, o6 ^; ~5 K
盈余分配 Distribution of earnings
, l: `# z& S" ]) _4 J股利 Dividend 1 Z9 y2 W( {7 t3 D
股利政策 Dividend policy
% P& E, _/ g$ _, m t7 X( _宣布日 Date of declaration
% Y8 O5 U8 b! I- V% V股权登记日 Date of record
( h) [; W( g! X( @# \0 ^5 J除息日 Ex-dividend date
& g7 k% p7 A( M9 R+ c股利支付日 Date of payment
1 G' k, F- H. m$ \现金股利 Cash dividend # M: B s8 c+ g. e" m6 C
股票股利 Stock dividend ! I1 ^# S- r' r; `7 C
拨款 appropriation
B9 `* ~7 W, D8 k d7 C------------------------------------------------------------
9 u- M! m b* ^8 `3 Z+ \1 ]7 o9 I（11）财务报表
2 B7 P5 ~( M, d" e; t' b) x* o财务报表 Financial Statement 6 E/ P1 x& G6 x. X/ v
资产负债表 Balance Sheet , r2 q5 n# U* N' c2 N
收益表 Income Statement / A* R8 t( w8 q7 j
帐户式 Account form 5 b% J+ r; N! _
报告式 Report form 0 R% i4 O7 Z( p& k0 K
编制（报表） Prepare
7 }% j- d* M1 h工作底稿 Worksheet
- r. J; w* s/ U" D6 g2 E多步式 Multi-step
2 |# \- v4 Q0 G5 p9 I9 U单步式 Single-step
: R: C9 C: g5 F: R# N( b-----------------------------------------------------------! `, [' K6 f! M; z9 }/ J0 b
（12）财务状况变动表
}7 m! N' B- v$ O' y财务状况变动表中的现金基础 SCFP.Cash Basis
: _3 q8 A% P, i- T$ m- G9 g（现金流量表） ' O3 R$ [2 ~: k
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
2 L: e5 n* N( l" X（资金来源与运用表） ' `5 y: {3 [, z4 _
营运资金 Working Capital
4 \2 {3 k$ H2 J c* j8 O全部资源概念 All-resources concept & U' A- S$ d; Z" m7 a) P9 z" Z
直接交换业务 Direct exchanges
2 J4 }- ~+ [$ k7 |" B$ M正常营业活动 Normal operating activities 7 z2 ^2 l3 ~# T" Z& [& b
财务活动 Financing activities . n( i1 Q% g2 M6 L& p6 W
投资活动 Investing activities [/ ~' ~% \6 Y5 R" n
-----------------------------------------------------------3 I2 x L! t* K& l* @& b- e" R& _
（13）财务报表分析 " |2 O& }5 \- z6 F8 B6 r
财务报表分析 Analysis of financial statements
. `- V1 Z; _& N& R% q" j! Y比较财务报表 Comparative financial statements 8 Y/ Y; ?: Y1 d& p& [* D
趋势百分比 Trend percentage - h8 }4 C/ g; X' L2 t9 M
比率 Ratios X: d. T( h8 X1 X, _4 v
普通股每股收益 Earnings per share of common stock
! q0 ^, P9 ?3 f& t0 y0 _) w# \6 r股利收益率 Dividend yield ratio
. g5 f, P) T5 H0 W- ?1 T9 M5 u" @价益比 Price-earnings ratio , ?8 s o/ l% S" `7 u8 J! A7 ^
普通股每股帐面价值 Book value per share of common stock : o( U! T7 k$ W1 J) T
资本报酬率 Return on investment
4 J0 P- L& T2 s O7 j4 a9 T) h3 l总资产报酬率 Return on total asset 3 u, W; X. T( Q# g* Z& p0 T
债券收益率 Yield rate on bonds x! }& T: w9 {8 Y& Z
已获利息倍数 Number of times interest earned % }+ Y/ ?. R2 V; A9 {# T1 v7 u
债券比率 Debt ratio
1 B G7 A/ u o$ @优先股收益率 Yield rate on preferred stock 6 R7 p5 r2 G) T( B ]
营运资本 Working Capital
0 d) D- l$ ^2 d" {7 D' X周转 Turnover ; ^, x+ L& I! t1 n& e+ G2 V
存货周转率 Inventory turnover h6 N% M4 Z6 h; e: o" ?
应收帐款周转率 Accounts receivable turnover
5 `# z( s, U1 u4 k+ J# f) B流动比率 Current ratio
& Z+ e7 M+ n0 a* l5 i8 f9 w% U速动比率 Quick ratio / w: i! p. i( X. r0 ?6 k
酸性试验比率 Acid test ratio' [* U- f5 R( x. o" ?4 x6 U; d% s
------------------------------------------------------------
/ T, E @- @4 Q3 \9 _1 u' D" F# M6 ?: w# H: I, q
（14）合并财务报表
" ]# y) p* Q: Q D0 x/ o/ J合并财务报表 Consolidated financial statements
. G; p! V7 S7 B吸收合并 Merger 9 J/ o _$ `5 H m! Y: {
创立合并 Consolidation ( `* g/ ]5 [# D/ c' M4 v% D
控股公司 Parent company : n. o, t" x2 v0 D& n
附属公司 Subsidiary company / A! o$ k3 b: ?+ Z9 J( O
少数股权 Minority interest + K" C% K* q+ e, ` e/ |* ^# X
权益联营合并 Pooling of interest $ |4 C) C3 G; U' }
购买合并 Combination by purchase 3 Q# m/ ~8 m. u8 h. I
权益法 Equity method $ {+ A9 y; t" G+ Y
成本法 Cost method
; e% O7 h( D- T; z8 K: r
- C* h0 F3 a0 ]3 x------------------------------------------------------------( }6 w2 C l! k9 P; M/ F5 z
（15）物价变动中的会计计量
& y, {$ B; A/ s5 G. a# I0 `物价变动之会计 Price-level changes accounting
3 \4 C0 }1 l" |5 {1 H一般物价水平会计 General price-level accounting
& y' @, N' G, m) D货币购买力会计 Purchasing-power accounting
" F1 A. k4 U Y- w5 ?统一币值会计 Constant dollar accounting
5 c0 |( s6 E( B$ ^( |历史成本 Historical cost 4 v2 B0 N9 v2 T7 f
现行价值会计 Current value accounting
t \# s0 E! C# q: b+ i现行成本 Current cost
2 ^4 J, m/ T) u& p9 e& Z6 s重置成本 Replacement cost 6 G. M2 p5 N0 ~+ T' b- I1 j" u1 A* j+ @
物价指数 Price-level index . [" K4 n' a8 g6 {( l
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
K5 E \2 g3 a# }消费物价指数 Consumer price index (or CPI) , s }# l0 E2 q7 y. Y- w
批发物价指数 Wholesale price index ; D5 D$ u2 x5 n0 d% b+ ~
货币性资产 Monetary assets
# @! u+ A" c6 f6 @8 r7 I货币性负债 Monetary liabilities
. z5 j4 E/ @! E2 a; [; w货币购买力损益 Purchasing-power gains or losses
& U9 ~0 k2 g: C" o s资产持有损益 Holding gains or losses
, ? i' R" P, k4 }/ s- ?: Z未实现的资产持有损益 Unrealized holding gains or losses
7 @# j5 X: A% _' Y3 s. L: B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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发表于 2005-11-13 11:42
