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（1）会计与会计理论 ) [7 _+ T* J" H. Q7 R V
会计 accounting
% ]6 c! ^: N6 V/ K1 L) n% p决策人 Decision Maker
5 A: u3 M! X1 w/ _投资人 Investor 8 n: N, \# e# I7 L
股东 Shareholder 9 l$ t7 F4 U, `( `
债权人 Creditor
; h' Q* c7 J2 w `财务会计 Financial Accounting
. B$ t& Q/ X8 i; P' D7 \. F管理会计 Management Accounting # C y& Q) L7 _( @3 \$ X @9 O( h
成本会计 Cost Accounting 2 o E3 `5 C, j
私业会计 Private Accounting
; d7 }2 h( S! V/ R公众会计 Public Accounting
9 k5 v3 b: D" M, j! k注册会计师 CPA Certified Public Accountant 5 V. v. ]8 t2 U) j5 V( U6 `
国际会计准则委员会 IASC . A- U. w5 _% p% K
美国注册会计师协会 AICPA
2 O" ?; h( E. j# b( q( h9 f. t6 F& K财务会计准则委员会 FASB : s: {# i1 K9 V7 W
管理会计协会 IMA4 K2 ~' d2 t1 E3 e7 [3 {6 P
美国会计学会 AAA
& t& b+ Z9 |. G% {税务稽核署 IRS # c6 z0 a0 a' d
独资企业 Proprietorship
3 Q$ E7 f# q$ z合伙人企业 Partnership
- h, f: V3 w5 K公司 Corporation , ^6 v! H0 W# E. I& ]! a1 a
会计目标 Accounting Objectives 7 Z1 h' x* V" H
会计假设 Accounting Assumptions - [6 {$ n# z; d1 r' W* s
会计要素 Accounting Elements / l$ d9 J( a! c" q9 j8 a' X2 U. z
会计原则 Accounting Principles
) I- l0 T. x7 s9 _9 n会计实务过程 Accounting Procedures
4 a' g+ r% k: V% b8 E7 y3 C$ ?财务报表 Financial Statements
( @7 M2 L9 @* o) S( c3 g财务分析Financial Analysis
3 h6 _$ K8 G0 S. q2 y会计主体假设 Separate-entity Assumption
* b. T" N8 y- O- N4 e货币计量假设 Unit-of-measure Assumption
j2 J8 k4 t9 Q3 y8 E持续经营假设 Continuity(Going-concern) Assumption ( m( H# p3 ?( b
会计分期假设 Time-period Assumption
O% X5 f4 r& z- _' n: Z资产 Asset
5 I# g1 W) P! P3 M* `. R负债 Liability
% }- I7 X' k9 x: z/ A业主权益 Owner's Equity
+ N f4 A! B8 q收入 Revenue + @' \# W9 ~. k4 X8 D
费用 Expense 6 |+ G9 g( x4 K9 B7 Y. R/ B
收益 Income
7 |6 S0 {6 `% r5 Z# k( s亏损 Loss
: N0 e r D7 k9 Q历史成本原则 Cost Principle ! e) r! |2 _% w, I7 A: I3 _
收入实现原则 Revenue Principle
# H4 }: x& m; a配比原则 Matching Principle
' p8 u5 D) G! B# [) F% Z全面披露原则 Full-disclosure (Reporting) Principle
5 a; b1 N9 n% ~& H8 x- _6 e* }客观性原则 Objective Principle 0 g4 i7 o* L# x8 \0 H1 A
一致性原则 Consistent Principle 0 N" S- A- i6 S& s. F4 ~( C) s
可比性原则 Comparability Principle & D9 a& {" K0 |
重大性原则 Materiality Principle
' @0 Y, X7 q9 O稳健性原则 Conservatism Principle 2 I9 @+ x! z! n
权责发生制 Accrual Basis / I" E6 y/ j* u# _
现金收付制 Cash Basis
- R" ?2 R5 P1 S5 V财务报告 Financial Report 7 a9 e; d7 A. A/ ]4 W
流动资产 Current assets
$ w, V$ E( p/ z$ M3 B' m流动负债 Current Liabilities 3 [5 [& q I4 @4 x3 Y$ |( X
长期负债 Long-term Liabilities
( k2 n& v: m3 v投入资本 Contributed Capital
- L2 I# x: d L) a+ e3 k' ?留存收益 Retained Earning/ c2 |7 ]: B: X( L$ j
6 h4 W9 e+ x m/ R* f6 r# k4 G------------------------------------------------------------& ]7 f$ r- B6 e9 ]
（2）会计循环 # O' L7 K B" C8 ?
会计循环 Accounting Procedure/Cycle
- D& Y1 E( q P* j; L会计信息系统 Accounting information System
2 | \+ e/ L; {- g- ^帐户 Ledger
% u3 t2 h! o: b( _0 _+ q4 H% Q会计科目 Account : G6 l ]8 E" z& ?9 c
会计分录 Journal entry - H2 ]% x. ~6 f( C m
原始凭证 Source Document
+ m2 U2 f7 O3 T9 P q日记帐 Journal
! S0 D& h4 N6 A总分类帐 General Ledger
. S7 U+ s3 k9 e8 d0 @5 u明细分类帐 Subsidiary Ledger ' z" |6 K" B, L$ E5 u
试算平衡 Trial Balance 3 [/ ^- Z: a: m
现金收款日记帐 Cash receipt journal
" R) L0 Y( ~/ O4 u0 `现金付款日记帐 Cash disbursements journal + R9 h+ R8 ~' }0 U% p& C0 C: l1 Q
销售日记帐 Sales Journal . X) i+ E/ t T _; M! V
购货日记帐 Purchase Journal
9 k ?$ ?6 w& d1 s7 B普通日记帐 General Journal 2 m3 j" c+ u( P' a9 A) s4 J( p
工作底稿 Worksheet
4 c0 n8 [# ^" f D& P* C2 _调整分录 Adjusting entries
8 |+ l+ C% n" m2 L结帐 Closing entries : S3 T. J% n9 i$ z6 Y) I0 M* ^
* e! U/ N$ G5 i$ M% X' O) r3 e3 v----------------------------------------------------------
# k; o, L0 F* }$ S# C) X（3）现金与应收帐款 4 N5 D0 V5 \9 u% q$ J) O
现金 Cash " j4 ~2 T$ Z2 N9 @, J
银行存款 Cash in bank ; {' s! Q" ~5 C p( P3 U' y3 u
库存现金 Cash in hand
" r4 Q; T" |7 A6 x& m) w, [流动资产 Current assets # ? B/ U2 g" `: ?
偿债基金 Sinking fund # p; x6 b4 Y! n8 y. r; ]
定额备用金 Imprest petty cash 5 L8 |2 G. w( ?0 C" D) `
支票 Check(cheque)
; q1 c2 V2 M2 g7 i- @银行对帐单 Bank statement
* b) L/ k4 N; l9 W a, P银行存款调节表 Bank reconciliation statement 5 c0 [! K; X& H& ^9 L
在途存款 Outstanding deposit 2 I+ g* D! @( J, c, ?
在途支票 Outstanding check
5 C3 {4 X$ A: q* R3 j6 H应付凭单 Vouchers payable 1 i; b' L& q7 m/ Z4 r: a7 r
应收帐款 Account receivable
: _. H, f! W: [应收票据 Note receivable . c8 k; T1 ~' ?0 V
起运点交货价 F.O.B shipping point 7 q. N0 e0 u4 a2 \
目的地交货价 F.O.B destination point
1 P, z+ Z% F, X2 f' a, l M商业折扣 Trade discount
( u- m( U% S7 e4 G7 \8 P" C; K9 S( i现金折扣 Cash discount
/ |' d, Q: G+ z9 d' u销售退回及折让 Sales return and allowance % P1 E/ R6 b: w# l
坏帐费用 Bad debt expense 6 B- t; f& S5 u* V
备抵法 Allowance method # n4 [' J' {+ J0 D+ Z, _
备抵坏帐 Bad debt allowance # d8 K8 _. e2 F
损益表法 Income statement approach
& z5 ^/ F3 p4 y7 b! e% `资产负债表法 Balance sheet approach
" H$ l% M4 m# @ m帐龄分析法 Aging analysis method % H6 \, z( D. b8 x
直接冲销法 Direct write-off method " Q7 w# {) [9 K3 F
带息票据 Interest bearing note
5 E$ Z) G* M( I不带息票据 Non-interest bearing note 4 x% X; W- _' c& F& S
出票人 Maker
5 m2 I, F" w+ p& K' [" r8 @$ O受款人 Payee
; c+ L$ v' I9 c, { o$ X( V" \& U本金 Principal
# [/ g7 l; E" g8 ~. a/ j9 u利息率 Interest rate
* p4 ]# d$ K( I5 ]7 c到期日 Maturity date 7 H6 a; P+ q1 t- k4 a
本票 Promissory note
; L# C5 M' O7 o0 n( y5 f0 a贴现 Discount s0 G2 z3 [) W
背书 Endorse 0 u/ r, h/ _/ d8 Q" G
拒付费 Protest fee
2 ]0 F( j' @9 R
* [% ?6 x; m$ k# ?. \) A# T+ G3 r------------------------------------------------------------
. w& s( v- p2 }（4）存货
6 g" ^8 x7 t0 U* Q0 ~存货 Inventory
6 S1 w) R. G! h5 J5 M1 G( }# ^商品存货 Merchandise inventory
0 ^9 E! i. T' o7 c# d7 x. e产成品存货 Finished goods inventory
4 U* {( y; W% m在产品存货 Work in process inventory # D( T; O5 i2 E0 ^. o1 ?
原材料存货 Raw materials inventory
) I0 @. x2 C- Z6 T) j起运地离岸价格 F.O.B shipping point " c7 [8 ]3 k+ D. M( |
目的地抵岸价格 F.O.B destination % x7 n: ?( i7 j) |7 d
寄销 Consignment ; I: Q1 X4 R) d" W; v( ?* L
寄销人 Consignor : D: F9 r1 u& w7 R8 T3 `$ b
承销人 Consignee
& S! x% F) f7 B0 ?' x( A0 X定期盘存 Periodic inventory 2 I" O8 q X1 G8 F' _3 |
永续盘存 Perpetual inventory
) P; g8 k, L2 V1 b, S$ _& R) [3 f购货 Purchase - @2 ^* D, k: v- f3 l( P
购货折让和折扣 Purchase allowance and discounts / x! m1 R* e; I" x
存货盈余或短缺 Inventory overages and shortages
( g0 v# v5 Q x/ A% o2 U分批认定法 Specific identification
( v Q. \7 e8 u加权平均法 Weighted average
- k5 k& E8 d& {1 R先进先出法 First-in, first-out or FIFO
9 [# m- ?- [2 j) y8 a后进先出法 Lost-in, first-out or LIFO 5 P: w- }0 y/ B
移动平均法 Moving average
6 {& c# L6 B |0 J" R3 e: K4 [成本或市价孰低法 Lower of cost or market or LCM ; G% A4 A3 r( t: D4 V. s! W( ~8 P; |+ D
市价 Market value B c" P F/ [' Q$ r. I, n
重置成本 Replacement cost 2 }( y# n& j# R
可变现净值 Net realizable value . S7 d8 E4 \8 T) r' W( R! N! N X: ^
上限 Upper limit
& u/ Q! H5 [ N; \8 @& _下限 Lower limit % X6 l0 ^) h6 A1 [
毛利法 Gross margin method
# X% h! L( g4 n/ V零售价格法 Retail method + W2 R9 v, _6 U4 ], @
成本率 Cost ratio
( J! N% n9 h; |( I7 ]2 |. n( c
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（5）长期投资 ' L: } D# r4 t7 U
长期投资 Long-term investment 9 d' K" P: G0 P' a
长期股票投资 Investment on stocks . P: _, i* ~3 L4 T% v
长期债券投资 Investment on bonds
( f; n2 F: T3 a/ S$ v成本法 Cost method 2 K0 u% `" [! p/ ?
权益法 Equity method
$ n, c8 _8 g% \! }; l! H; [. P+ o9 N合并法 Consolidation method
( j( Q8 y- \3 y$ n2 u股利宣布日 Declaration date
& O3 n; l( F% G1 J" p/ @股权登记日 Date of record
3 ~3 a v& X( I' D6 k0 c& |% ?除息日 Ex-dividend date
0 \$ t4 b4 T* B/ Q" @付息日 Payment date , P0 W& S- |. s6 A- \; S
债券面值 Face value, Par value , z+ w* f$ i0 P# h3 x3 [
债券折价 Discount on bonds ; P! [+ a" L" c! x
债券溢价 Premium on bonds : i, C$ `. Z& A( @9 o' w# T$ D
票面利率 Contract interest rate, stated rate 6 @: U( {$ [$ i2 O
市场利率 Market interest ratio, Effective rate
# f) |) M$ N3 F. P; a9 w6 s3 Z普通股 Common Stock * W) d: K/ C i2 c
优先股 Preferred Stock
! ]: Y' \* Z! X' d4 q* t# w, `现金股利 Cash dividends 9 e. i/ ^3 l- M/ H$ F- X7 G6 [
股票股利 Stock dividends ; C# Y/ D$ Z" e, { {
清算股利 Liquidating dividends
8 S( R1 [+ }- t" b到期日 Maturity date
, y; n7 ?4 h R: F到期值 Maturity value 6 p/ v6 Z9 |6 C* `* c9 ^7 \
直线摊销法 Straight-Line method of amortization : _- S: y8 P$ k, J- G# k+ o3 z
实际利息摊销法 Effective-interest method of amortization
2 E% k5 E6 {' h" R9 ]* t8 b; C, a) [6 e% l
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（6）固定资产
! ~) Q1 _; L. k固定资产 Plant assets or Fixed assets
8 ^" l4 o9 G: F, _原值 Original value ; E7 t: I9 `( }' R: ]" q6 Z$ n- l
预计使用年限 Expected useful life
3 Q4 c6 I6 A; l% ]# B预计残值 Estimated residual value
+ `2 F9 p1 E5 D% n: ]: t( B3 l折旧费用 Depreciation expense E! O6 l% y: x$ x
累计折旧 Accumulated depreciation % C W# Y/ U+ ` Q- a) `( K
帐面价值 Carrying value + m- m5 D* {1 k' S( p
应提折旧成本 Depreciation cost 3 J9 x: ~0 |2 K' N _. _
净值 Net value 8 f* ]3 A. L' H- ?
在建工程 Construction-in-process
* y' H1 [' e" ~磨损 Wear and tear + V g$ X0 H4 r( H6 b: n$ i
过时 Obsolescence 6 E: a( k; C& ^
直线法 Straight-line method (SL)
1 O& P/ y! d5 ^7 y* k" U工作量法 Units-of-production method (UOP)
6 U" l' m. f C5 G- i5 f加速折旧法 Accelerated depreciation method
: K. }$ ]0 o( ?0 K& ^' P: o' P双倍余额递减法 Double-declining balance method (DDB)
+ i! B5 ~/ u: C/ L年数总和法 Sum-of-the-years-digits method (SYD) + q8 [8 ~: q a" z; K
以旧换新 Trade in
* a: f8 _; l0 I. {2 h经营租赁 Operating lease + |6 P( K: c* ^2 \# |; T
融资租赁 Capital lease + w3 {' {7 g) f) ` N( [
廉价购买权 Bargain purchase option (BPO)
) `- x7 Y! c% r" f3 b& |4 x- [资产负债表外筹资 Off-balance-sheet financing
, V# D8 B0 H/ v最低租赁付款额 Minimum lease payments7 m0 {8 m& h8 E- Z
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. B. `- J% X# v- }2 U, o" K（7）无形资产
/ q/ G) A5 h. J- M0 {( x# A. z无形资产 Intangible assets " e' a: ~2 f+ d" Y! S. I! @6 O
专利权 Patents % g+ `9 X9 q' p
商标权 Trademarks, Trade names
% [' Q* |' B, g5 o: Z著作权 Copyrights
1 R4 u9 ?! w" F. r/ X1 h特许权或专营权 Franchises
/ L5 A( P- M! M+ n. n. }商誉 Goodwill ' ]" F" @$ }! v* g' r
开办费 Organization cost
+ f+ O p. y2 e$ I% \/ ?# y/ |租赁权 Leasehold
' C \! w3 c! e( q$ U# i* \% K$ {摊销 Amortization $ B2 S0 A& u. R- P( P. I! ~
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3 D& d9 E) b0 J. i1 a（8）流动负债 / d2 Y: E: [, Z$ ^
负债 Liability
9 ^# Z* p5 G& Y) D/ f- U+ n3 Q流动负债 Current liability " i7 @) h; G+ `7 Y5 a' @- k' |4 F
应付帐款 Account payable N/ ^8 \7 ]$ O7 R! W# ?' U
应付票据 Notes payable - i8 c9 k) m0 F" L/ A
贴现票据 Discount notes 2 [7 b, m: P: {3 b1 Z& Z+ ? l
长期负债一年内到期部分 Current maturities of long-term liabilities9 s; S5 X+ ?, i1 a1 n2 q3 [# W
应付股利 Dividends payable % j4 W: x, a/ B: |9 I
预收收益 Prepayments by customers 2 W3 Y# i' {) V3 b
存入保证金 Refundable deposits
! i+ g9 J& U' u5 B. b7 f: u应付费用 Accrual expense 4 \: }: `3 [% l5 }6 h+ }
增值税 value added tax * v4 x: ] }* P$ p4 T
营业税 Business tax
/ `0 ]: ]- @; @应付所得税 Income tax payable
* w, h* `/ z& x# e应付奖金 Bonuses payable
$ @9 @+ ^/ t, s" s2 B/ I8 `产品质量担保负债 Estimated liabilities under product warranties 0 q ~& b4 x \
赠品和兑换券 Premiums, coupons and trading stamps 7 Z! f' d8 I/ ]2 {4 c5 N) O5 O% o
或有事项 Contingency
2 T* ^! F+ |. A E# r l n8 y或有负债 Contingent + y* E. }7 \$ m/ a2 t
或有损失 Loss contingencies ; O5 a; y; C* I( c! S. ^4 y( A
或有利得 Gain contingencies
m! k% \! b0 s永久性差异 Permanent difference
3 `- |4 q" Q+ k x时间性差异 Timing difference
% A P! J8 L1 s% |6 H应付税款法 Taxes payable method * n k$ J4 C G; |4 }- {& P
纳税影响会计法 Tax effect accounting method
8 z y' {& ^+ x. ]; M5 D; f& J递延所得税负债法 Deferred income tax liability method 2 X8 @* i( u' o$ z0 W# }. x
1 I7 D9 a T- Y, E------------------------------------------------------------
5 T( n/ @# @1 h" B9 c9 D（9）长期负债 ! o, B1 [# w, C6 ~& e- ?* m) }
长期负债 Long-term Liabilities 1 K* V4 o6 Q3 v
应付公司债券 Bonds payable p. D0 y5 X |# t) e M/ L
有担保品的公司债券 Secured Bonds
$ x" M7 m' Z" F3 |* ?* q2 J抵押公司债券 Mortgage Bonds
c* r" s# ]* u保证公司债券 Guaranteed Bonds " Z' a- C& I; b4 M! o# B
信用公司债券 Debenture Bonds
+ W5 a1 X6 k$ |2 Z. @$ s8 t9 S- p一次还本公司债券 Term Bonds ( g' Z' Z! \0 r* x
分期还本公司债券 Serial Bonds & }+ e' B! S% k" f; t c$ o h
可转换公司债券 Convertible Bonds ( S/ L1 z% i# T6 e
可赎回公司债券 Callable Bonds 6 R% m4 i( q7 U; B/ R! g( z" T
可要求公司债券 Redeemable Bonds " @, T+ ]& V* I' C
记名公司债券 Registered Bonds 2 R- h! F( H9 q( O: P
无记名公司债券 Coupon Bonds
5 |* J ?& {7 }- r6 M5 S3 P+ m# x普通公司债券 Ordinary Bonds
* r6 I; s0 N$ F7 U收益公司债券 Income Bonds 7 h' T) ^7 P' O7 \
名义利率，票面利率 Nominal rate
( Y. r9 u1 q; A9 z7 v, Y实际利率 Actual rate 5 _- o$ b: N# y8 F
有效利率 Effective rate / q$ w* Z0 G. t
溢价 Premium 1 `. L6 z2 `7 D4 u
折价 Discount
8 o% n i1 R# X3 Z& f7 X7 z面值 Par value
# U' C! d% B0 E# z& T1 B/ `1 b7 C直线法 Straight-line method
! ^: ]7 H5 v- E; c# u) m实际利率法 Effective interest method ; v) w9 s, f$ ?( Q
到期直接偿付 Repayment at maturity
& B- i5 G) y# s1 M3 K提前偿付 Repayment at advance ! X* e% D8 z6 Q) L
偿债基金 Sinking fund
5 K c% q9 h' i长期应付票据 Long-term notes payable
* m3 U- e" h- d( u* v' N抵押借款 Mortgage loan
1 h: i" Y! p& \--------------------------------------------------
/ T" _; N1 e/ d! {' w& J$ v（10）业主权益
3 r% t+ R! j% s7 G3 i权益 Equity 0 ?- O* }) l; D! ^7 \- p9 a- W
业主权益 Owner's equity
* R$ @9 ]" Y5 g# @* p7 h股东权益 Stockholder's equity
+ |3 e# W" N5 r6 ?0 B投入资本 Contributed capital
) I/ R m) W- J1 g缴入资本 Paid-in capital 2 X9 R5 Q. y% Y$ N
股本 Capital stock
. [ C& u6 F; Q) s2 h5 v4 p资本公积 Capital surplus ! Z8 l- n r$ }2 O/ _5 @: n2 q
留存收益 Retained earnings
' w) p8 C( m! l* `3 a. H. Y核定股本 Authorized capital stock
$ ]& P3 N% h; \+ A e, ]实收资本 Issued capital stock
* t4 i ~( X; c1 P, |. N发行在外股本 Outstanding capital stock
% f) S' }7 q8 Z( I- u库藏股 Treasury stock
0 ?5 P, ]( @' B- }( J普通股 Common stock ; Z1 Q. c: x+ b2 d
优先股 Preferred stock
* v5 Z- X+ z0 X; k' |累积优先股 Cumulative preferred stock 7 Y5 X7 z7 d8 O2 m5 c) z3 W
非累积优先股 Noncumulative preferred stock
& q* w4 h; V5 a/ P: ^完全参加优先股 Fully participating preferred stock 1 u, E8 p/ m: r2 J
部分参加优先股 Partially participating preferred stock
, U& d5 n$ L5 }4 r$ c非部分参加优先股 Nonpartially participating preferred stock
( r( v5 j$ t! `0 T8 _ H" \1 I现金发行 Issuance for cash 1 ]# d, `. X/ H/ C- m- ~
非现金发行 Issuance for noncash consideration
7 S; A5 F2 I" D5 F股票的合并发行 Lump-sum sales of stock 9 _, b4 Q7 v) a. D x) Z$ ?
发行成本 Issuance cost
" t! i# D* j. o5 x2 x成本法 Cost method
' Y" K2 t5 c, T9 D面值法 Par value method # V1 \$ Z+ g; o" y2 d/ h, x
捐赠资本 Donated capital * S) R1 f- C: k# I0 d2 f
盈余分配 Distribution of earnings $ n2 H+ H% j& D+ b& w6 G
股利 Dividend * s& i1 X' X$ ?1 u# O
股利政策 Dividend policy
# j/ ]+ k& e: b. F1 K宣布日 Date of declaration # O8 h9 i. W( G3 k% m/ u
股权登记日 Date of record
2 l! ]( a1 ^& O! i除息日 Ex-dividend date 2 T; D* P9 e% P$ ^' m
股利支付日 Date of payment / l8 S, t6 `: M1 g V U
现金股利 Cash dividend
, x9 j: ~0 ^6 i股票股利 Stock dividend
; ]% y' S+ e, @: t0 g拨款 appropriation
, @5 E% H2 [; K B6 T8 b------------------------------------------------------------5 R5 ?& ]! K1 S! L$ V" Y3 c! R# f& x
（11）财务报表
3 q$ E D: M' A) W财务报表 Financial Statement
; u( Y1 I+ g' M! ^2 b' [* c资产负债表 Balance Sheet $ e6 g, `0 z" {& Y
收益表 Income Statement 6 `& P# z, }, B. `
帐户式 Account form
$ C N6 a! }- ?7 g8 n& y3 z4 U: b9 R报告式 Report form ! w9 T. V& O% J+ C. X
编制（报表） Prepare
f$ m& m. R: @2 X& Z' J9 Q) D2 @工作底稿 Worksheet 8 g8 U* w. g, L
多步式 Multi-step 6 q4 E- }( [9 b, X5 ]# V
单步式 Single-step
: s7 V* _4 f% h! l/ s-----------------------------------------------------------: {+ g( J0 D: h$ ?/ t
（12）财务状况变动表 . z6 Q9 g& h( l; ^
财务状况变动表中的现金基础 SCFP.Cash Basis ( u* \( l: |5 t9 J* l$ y
（现金流量表）
8 D5 p. O. v, k5 u$ l财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 7 v: \ R: p! } p: }: M
（资金来源与运用表）
! ^& q7 z# B1 P; [2 }5 f/ A5 ?8 f营运资金 Working Capital
: }7 ?& D3 J- r9 `; H8 s全部资源概念 All-resources concept
1 V% s9 J8 j1 ]) t6 d直接交换业务 Direct exchanges
$ h% ]$ Z) |; h. ?正常营业活动 Normal operating activities
4 K- T/ R' |* W& G财务活动 Financing activities 3 W# x3 d+ k/ Z1 L" v5 C
投资活动 Investing activities
5 H& n) x! C6 P, r# M3 B9 k+ d-----------------------------------------------------------
' Q5 d1 n( y5 G& r3 i+ m& H8 ~' f6 t- R! `（13）财务报表分析
; n2 ~/ Z: l: g% _5 W: y% j财务报表分析 Analysis of financial statements 7 l, h5 Q" N/ o$ ]. j
比较财务报表 Comparative financial statements u' q2 U- @( U0 Z
趋势百分比 Trend percentage & F. C( l$ f0 C9 T6 R0 l# }1 S( N
比率 Ratios : z/ U4 [* ], E3 N# m% u" ]; S6 ~
普通股每股收益 Earnings per share of common stock % Z# W) m" v- P" v
股利收益率 Dividend yield ratio
; p) S; X- q2 I6 Y9 ^2 {+ ]价益比 Price-earnings ratio
- R N6 g. k. `/ U$ V6 ?普通股每股帐面价值 Book value per share of common stock ) o, Y; h: F) x$ @% j
资本报酬率 Return on investment
4 E/ I: F; T" m$ `$ c0 c+ S ^总资产报酬率 Return on total asset w9 }9 K" |- f, D2 e7 U% x
债券收益率 Yield rate on bonds $ Y) O# {4 r3 A: M+ n
已获利息倍数 Number of times interest earned
g! A7 U: ~) n' ^; d4 j) k9 j债券比率 Debt ratio
! v/ l7 A# }+ t4 ]5 z! J优先股收益率 Yield rate on preferred stock
1 r- I9 l" P# ]: K$ E0 Z, r营运资本 Working Capital 9 d8 t$ _2 Y: H' g8 G; t
周转 Turnover
, b7 K$ d1 t& l: |存货周转率 Inventory turnover
2 P8 O, X1 n5 N* C1 V' Z应收帐款周转率 Accounts receivable turnover
. r8 P4 ^% c% s" X$ a( |/ p流动比率 Current ratio 4 e$ Z" x& c: X& x
速动比率 Quick ratio
4 q; Z5 E5 ^1 }' c: @3 n. ]: T酸性试验比率 Acid test ratio$ R3 j9 m `- l1 `) [8 w& {. k
------------------------------------------------------------ 6 m% _' s; G' h5 G6 D: l
& B; q3 v. y3 S6 |9 k9 |（14）合并财务报表 " h* ?& v/ t( Z$ D, b3 U$ q3 \! N
合并财务报表 Consolidated financial statements
8 h7 y' O$ R0 f8 I F& T5 e吸收合并 Merger 5 @& b, C# {# T" j" ?8 R" {% a
创立合并 Consolidation - R1 z8 a9 L2 z
控股公司 Parent company ; }+ j+ G8 j# j# D P
附属公司 Subsidiary company - v" }: j8 D) S# D
少数股权 Minority interest
0 S* U& M: u9 X# I/ \ T( V" F权益联营合并 Pooling of interest
7 b5 J& M) b+ I. n) j/ B1 d购买合并 Combination by purchase
' O( h: b" `3 ^1 p: V b1 E+ Q权益法 Equity method
3 Z3 B9 @; ?% M- O$ x# `成本法 Cost method
# w) B" n& d+ W6 x0 x, @6 Y
# U3 v9 ]$ R8 U. r9 _: H; b------------------------------------------------------------
2 v. p* a7 i# r/ @7 D( f9 x（15）物价变动中的会计计量
, n6 c4 d8 {8 G' O. x3 L: [物价变动之会计 Price-level changes accounting
; {7 N# A7 g5 i/ f一般物价水平会计 General price-level accounting ^0 {8 ~( X0 f: e
货币购买力会计 Purchasing-power accounting 5 z. c6 x( ?3 y* N' s- V0 b
统一币值会计 Constant dollar accounting
: I* {, g6 v; h2 v历史成本 Historical cost $ A* g4 T' ~6 K, u4 Z) w+ d
现行价值会计 Current value accounting 8 l1 u- m! \: E8 J; i5 }, l* }+ i$ |
现行成本 Current cost
- E/ l# N2 Y% _! P; G. p, n+ n0 U重置成本 Replacement cost - A, T! _/ I" U7 D! B2 q- V+ y- F
物价指数 Price-level index ( v7 p$ C% F l c% V
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
: ?% @0 }$ } M5 J- J8 S消费物价指数 Consumer price index (or CPI) 3 f5 p' i M+ k6 `
批发物价指数 Wholesale price index 3 i0 f0 B6 H7 w* X$ Q# ]( D) l
货币性资产 Monetary assets $ `4 F. B. J3 c) w( i
货币性负债 Monetary liabilities
% _/ k* Z& Y: {" J8 l# [货币购买力损益 Purchasing-power gains or losses
0 ]1 v% ~4 ~9 X, p6 l5 V2 D资产持有损益 Holding gains or losses
0 c- a# r) D! X6 R未实现的资产持有损益 Unrealized holding gains or losses . G6 ?6 T+ W$ t: Y0 d5 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
