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（1）会计与会计理论 4 a4 e0 E" k5 t; `8 s8 v. G, q+ P0 b
会计 accounting
- }5 t4 P, x8 X5 V( {4 V9 n+ o' Z6 w决策人 Decision Maker
. j% t3 s8 n+ o' C. a( K投资人 Investor % E! x! {) u# b6 h
股东 Shareholder + o& e0 _1 X. O. K" I
债权人 Creditor 2 Y" O& R* a& T: L, M
财务会计 Financial Accounting
- v- n, R0 l7 ?# o" k管理会计 Management Accounting
7 u d% r4 W, ]! p8 j* r成本会计 Cost Accounting " t; i: ]9 a6 {0 ]9 ~) g5 O/ I u' E
私业会计 Private Accounting
# c% i% ~# p+ V# b公众会计 Public Accounting 1 D0 ]4 l' @0 }2 j
注册会计师 CPA Certified Public Accountant
" T2 I8 k8 j" |9 S- ~+ q T国际会计准则委员会 IASC
8 K0 P0 E3 b0 A美国注册会计师协会 AICPA ' h9 B+ E- Q9 ^( o. Z
财务会计准则委员会 FASB " }$ ]4 W7 d: _- }* F
管理会计协会 IMA
* y5 w8 y8 C. D" j: l0 L/ `0 p m美国会计学会 AAA
) v+ m+ w. P. s7 g7 x* J税务稽核署 IRS $ q5 }1 k( m) M
独资企业 Proprietorship
8 n6 f) E* t' I4 [, D合伙人企业 Partnership 1 _/ l3 ]. \- \: F" y% J6 _. g
公司 Corporation
' l! b8 @( U0 R& [1 R7 x- D) p- p会计目标 Accounting Objectives ; o% o% q+ y+ m( e0 h9 O* ], F, Y
会计假设 Accounting Assumptions 9 r" E W; H/ R& X7 @
会计要素 Accounting Elements 0 \: `: R' Q; H, r
会计原则 Accounting Principles & v' c( U& ?1 l2 u* I
会计实务过程 Accounting Procedures ! N1 i% N* w1 v; S$ ^
财务报表 Financial Statements
: a; c. B" b, H9 q5 D. S财务分析Financial Analysis
! m8 N2 P( I6 d2 P1 r会计主体假设 Separate-entity Assumption
9 t a: S- x3 B% d8 P- ]# x, o- S货币计量假设 Unit-of-measure Assumption 5 E9 e; s6 p% S+ ~
持续经营假设 Continuity(Going-concern) Assumption
2 y6 L: b9 I2 h4 ~' i会计分期假设 Time-period Assumption - T' v8 N. B9 R& _
资产 Asset
, V2 y; ] F" ?+ `5 J负债 Liability % a" @+ n+ Q& z; X$ e
业主权益 Owner's Equity 8 K$ @; D2 [; e4 r
收入 Revenue
/ ^4 ?6 p) | g9 l0 u# e费用 Expense
$ x1 ?8 G* {& Z6 L7 e& S收益 Income 9 G) W# n; f! b8 z& ]
亏损 Loss 9 s& O% l! [) D
历史成本原则 Cost Principle $ a* Q2 X" H5 H' W
收入实现原则 Revenue Principle
: g: o, z; t$ s5 p+ ?: N$ H配比原则 Matching Principle ( r) H# S% `- P' W( p
全面披露原则 Full-disclosure (Reporting) Principle
2 m8 ]" @- n2 i; y/ u客观性原则 Objective Principle
2 h6 _" ^# p) B7 _( s; ]6 X. D( g一致性原则 Consistent Principle
: P9 ^' X5 D- f7 n可比性原则 Comparability Principle ' z& U, T9 I, p
重大性原则 Materiality Principle; H0 a7 ]- w+ `
稳健性原则 Conservatism Principle
. {1 g, e5 D4 X: n权责发生制 Accrual Basis ! x" B/ L" ]# f
现金收付制 Cash Basis ( S6 K; n% D: g( D0 `3 r5 u
财务报告 Financial Report
7 O2 }5 ` |* x% B, v) Q4 r9 M% b流动资产 Current assets ' Q% }9 f n9 Y" B+ A6 S( [' G
流动负债 Current Liabilities
- r) g$ v) I( o3 F- X6 E长期负债 Long-term Liabilities
b. ?5 E( z/ a9 C) `投入资本 Contributed Capital
, ?& z R* a& S t7 B, P留存收益 Retained Earning
K5 p; h/ j$ u! M1 A3 b) s* |6 O! k4 |" g Q6 h6 e* o/ z6 r6 Y% E
------------------------------------------------------------
) j6 O( b# R9 e1 r（2）会计循环
h" r& t. M3 L5 O/ O会计循环 Accounting Procedure/Cycle 5 L8 B& J! N! h/ n2 ]2 N
会计信息系统 Accounting information System ; w7 N; x5 q, F' a! H
帐户 Ledger - a5 i Y4 ^, i" u9 j% i) s
会计科目 Account
( r, \4 I; |" }0 C会计分录 Journal entry
3 ^, X2 k- o R4 o原始凭证 Source Document
2 I/ n( d6 H1 w6 f' Q3 V日记帐 Journal 7 v; ~4 j5 d* J/ R- [
总分类帐 General Ledger
. m! {4 B, q& |7 w9 ]0 M明细分类帐 Subsidiary Ledger
, K4 K0 ^* w' N1 ^0 b# Z试算平衡 Trial Balance
/ L5 X' c v# j `- R n4 X现金收款日记帐 Cash receipt journal 0 a* }3 x s* R; y: a) D
现金付款日记帐 Cash disbursements journal
/ O, d1 U2 ^: Q- x1 j: I# n销售日记帐 Sales Journal
2 u6 F; u6 B' C: b S购货日记帐 Purchase Journal
% W3 W1 k i- V' b6 ], ?1 j; G5 L普通日记帐 General Journal
* i7 r$ m1 F6 h" O( z工作底稿 Worksheet , A! |$ T- _+ f6 e, F; c- l
调整分录 Adjusting entries 7 ?, a7 l/ g! {. S) o1 ]/ o& G. `
结帐 Closing entries
5 K4 N0 x4 b8 c- N; r7 `* ~% r; ~+ Q0 e0 L
----------------------------------------------------------8 d# w& |7 X7 c3 C
（3）现金与应收帐款 . O) g# M3 B+ a/ j2 \5 [
现金 Cash & M% O0 P7 L- @
银行存款 Cash in bank
! c# Z3 i+ u# z库存现金 Cash in hand & t" `7 }( _% Z2 `
流动资产 Current assets
1 Z* H; |0 D) @$ V0 f偿债基金 Sinking fund 3 F+ u+ b/ p. [9 g
定额备用金 Imprest petty cash
' n9 m8 d& y/ M+ G: I/ r9 D支票 Check(cheque) : C7 [1 f: Y" [ o+ L
银行对帐单 Bank statement + n9 S& H8 \ X7 p5 o
银行存款调节表 Bank reconciliation statement 7 \: X: v5 j$ M- z6 w' N, G) k% V
在途存款 Outstanding deposit 9 d( v1 e: U/ e9 v
在途支票 Outstanding check
) Y% V J8 J8 c& l- }# |' \' h3 s3 B应付凭单 Vouchers payable 4 c2 L! A9 I( k2 @
应收帐款 Account receivable , Q1 L' d1 n4 J6 t0 O) f* ~
应收票据 Note receivable
4 @ k5 `# W6 k; ~! \# z" Z起运点交货价 F.O.B shipping point % g9 i4 R+ @; S0 A, u
目的地交货价 F.O.B destination point ( `' }9 `2 o$ A
商业折扣 Trade discount $ C; C" h. I y$ r7 G; p0 t
现金折扣 Cash discount
& k! A+ w! _/ B; l/ f1 C" H' [, [销售退回及折让 Sales return and allowance
* y) R6 Z+ x/ V! M& l3 q坏帐费用 Bad debt expense
- r7 c( `3 ?* ^备抵法 Allowance method % z2 I3 S) g9 r& z$ z
备抵坏帐 Bad debt allowance 4 a$ B7 D; F& V% P! X U5 c9 ?
损益表法 Income statement approach ' V1 h# i& g) c9 t8 `4 }8 L
资产负债表法 Balance sheet approach # w4 T7 H+ U) M' D% y2 n) z( _3 V
帐龄分析法 Aging analysis method
% N4 y$ J6 E% ?7 N直接冲销法 Direct write-off method ( z! d/ j' c- r# |; x
带息票据 Interest bearing note
6 {4 o4 i1 }% f不带息票据 Non-interest bearing note 7 `3 Q9 `9 N" P. U [8 D. Q4 s
出票人 Maker 2 e6 w& R' d3 }) _( {& c5 o/ X
受款人 Payee
5 x U K' A: k2 Y& h0 Y/ g% e本金 Principal ( l8 Z. p/ \5 T" t" n8 L7 \
利息率 Interest rate
+ ~3 A" |! R- h% e6 m到期日 Maturity date 0 t* b+ W- s/ p# J* l. f3 x
本票 Promissory note % V7 S7 i j- n. E4 v
贴现 Discount
- l9 G' G; L5 f* K背书 Endorse
- O* p& k6 ]# I5 Z& i! O拒付费 Protest fee 3 ^& M1 x* R* D
3 ~1 c4 I8 I7 J$ @9 L------------------------------------------------------------3 Q; `; {5 k) t) j" z/ A5 L
（4）存货
; v6 H- x! x m V7 L存货 Inventory 8 d$ I D; ` P* a6 H
商品存货 Merchandise inventory - V# ~' s7 V) [
产成品存货 Finished goods inventory
; f/ ?! c( e9 w" G. b" `在产品存货 Work in process inventory ) V/ N4 Z1 ~2 @$ t
原材料存货 Raw materials inventory 4 i# X' [ y; Z8 {& |, r
起运地离岸价格 F.O.B shipping point
' \; S) O$ C* S* z2 W: R目的地抵岸价格 F.O.B destination
7 y2 P& v& U& N4 D7 \/ b寄销 Consignment
( h" z9 o7 H5 D7 `1 n寄销人 Consignor
$ Q) B9 m6 u1 j7 C! @& e承销人 Consignee 8 \7 T+ r+ ]$ T( i
定期盘存 Periodic inventory
9 a# F; L1 i6 ~# h3 i& x, s永续盘存 Perpetual inventory
/ L- k8 Z) q3 v4 m购货 Purchase . Z) G) t- `: Q4 Z' o
购货折让和折扣 Purchase allowance and discounts 6 X5 X* D. u/ E
存货盈余或短缺 Inventory overages and shortages
1 _/ S0 y5 V* r5 H分批认定法 Specific identification ! y" l5 y" r1 [; `. _
加权平均法 Weighted average
0 t+ M$ Y- L: t* Q9 l4 c先进先出法 First-in, first-out or FIFO / v# E6 Z; ]1 r4 _ Y: W
后进先出法 Lost-in, first-out or LIFO 1 R, n9 r1 Q- a* [
移动平均法 Moving average 9 _2 C9 k* Z4 Q2 D# O
成本或市价孰低法 Lower of cost or market or LCM
% Z. M2 ~* T, A7 b市价 Market value
* a; r: {: R2 v, U- M Q/ G重置成本 Replacement cost
: `$ B& ]! h. ] J8 I可变现净值 Net realizable value
2 Q8 y3 E6 G1 S上限 Upper limit
3 H2 V+ a5 _: I9 G! F* e! Q下限 Lower limit
7 \4 N- h$ K c; q2 {% K! u毛利法 Gross margin method + O( ?! y( x* _9 t8 _& M) a
零售价格法 Retail method ; w( F* t6 F2 T3 F# A" ~/ r
成本率 Cost ratio 5 o8 a; o/ N7 c0 }/ U0 E4 v
. u+ {% y8 s7 f! ?------------------------------------------------------------
& Q' t7 L0 g7 r z% N) _/ m0 \" Q（5）长期投资
- E/ r: {+ a+ E长期投资 Long-term investment
: ^' M5 C9 R* R) e2 [" f1 R长期股票投资 Investment on stocks
; i6 t) e; b6 Q1 ?长期债券投资 Investment on bonds ' T+ D3 r: Q# B' ?
成本法 Cost method
" I- C3 @$ \- c' N, ~; Y2 u. N6 B权益法 Equity method 3 W. [9 f- w8 j8 \
合并法 Consolidation method
& G. U+ d* W+ o2 ?0 a股利宣布日 Declaration date
3 s# D, E- q/ R [7 |- f股权登记日 Date of record ' z0 q, W, @2 i6 v8 I" U
除息日 Ex-dividend date 0 H& d) U! o: K& g3 n
付息日 Payment date 1 E' V. v u. b, b! a
债券面值 Face value, Par value
' e, \8 x* |9 ]) ?% K4 v债券折价 Discount on bonds # F1 l0 H1 }. v5 p8 a
债券溢价 Premium on bonds $ G2 b; C, z4 }5 d; q+ D, d
票面利率 Contract interest rate, stated rate
6 R& A9 |, `+ I: `" `* T市场利率 Market interest ratio, Effective rate
2 {3 A& h T6 w7 U4 E普通股 Common Stock . d7 s% m/ T, x. E+ \) o8 P
优先股 Preferred Stock 2 v; T1 ]" F& B* o% J h
现金股利 Cash dividends
) S# p" P/ X5 E2 s( E" r5 y" s股票股利 Stock dividends ( m3 T- @; X% L' b) H c
清算股利 Liquidating dividends
0 U+ z9 S; u8 {到期日 Maturity date 1 w' ]2 b0 Y1 _) P) ~2 c0 f
到期值 Maturity value " a3 |: G0 i% @1 P; R' f2 W0 y
直线摊销法 Straight-Line method of amortization
0 ^; |0 h" B* o3 I实际利息摊销法 Effective-interest method of amortization3 ]1 j0 {* g* j+ W C
* U U% z- j7 }- }0 v8 u0 w---------------------------------------------------------( ?1 H9 @5 z! {$ I
（6）固定资产
) `2 x8 v6 G0 ^固定资产 Plant assets or Fixed assets * N2 | G7 n( ^, t: }7 n
原值 Original value 9 d6 D$ h, l4 m( b
预计使用年限 Expected useful life 1 g/ x: Q! G$ y4 p
预计残值 Estimated residual value 5 } S$ L7 K/ i
折旧费用 Depreciation expense
; a: j; X3 F1 c' E9 J9 `3 l0 }! M累计折旧 Accumulated depreciation & q# I5 ]# R4 K
帐面价值 Carrying value ' a0 d8 Y# Q7 ~7 l* `
应提折旧成本 Depreciation cost
1 h; `/ J( y+ p( y. a2 H. K, F净值 Net value
$ _% U5 l& M1 `, K" \在建工程 Construction-in-process
) ?3 o% H Y( a/ j$ y( O' j8 H磨损 Wear and tear
# K9 Y+ j \3 h4 b过时 Obsolescence 1 p6 }/ o6 c. X, l: {7 b
直线法 Straight-line method (SL)
2 b, U& Y9 S" H8 P工作量法 Units-of-production method (UOP) - w }$ m, P1 M+ W# M; b8 l
加速折旧法 Accelerated depreciation method
3 z! a0 z% K( H/ B; z双倍余额递减法 Double-declining balance method (DDB) : c4 r/ c+ i6 V w% C
年数总和法 Sum-of-the-years-digits method (SYD) : O. q6 ?+ U9 Q$ G4 U
以旧换新 Trade in
8 b% ]( J- ~( p( y, F9 r经营租赁 Operating lease
5 h+ i4 C8 F! L) h; Y+ M. ^融资租赁 Capital lease
8 K/ C5 p4 P8 h廉价购买权 Bargain purchase option (BPO) 2 l3 M9 u+ v+ p9 Q1 s
资产负债表外筹资 Off-balance-sheet financing - [' F: O. P' _% f5 h
最低租赁付款额 Minimum lease payments
2 `" g1 g* o) E% L( f--------------------------------------------------------
4 h, a5 O% O- F5 `（7）无形资产 + ^/ m! R- _. j, r& |
无形资产 Intangible assets & ^$ K& u3 F, _0 W
专利权 Patents 5 \) Y3 T) Q2 D; J* U
商标权 Trademarks, Trade names 5 p7 R+ C. J6 K6 \) Z
著作权 Copyrights % a% M _5 d; v8 i2 ~* U
特许权或专营权 Franchises
2 \* g9 U; [- o/ x6 C. i商誉 Goodwill
/ ~* {& Z' h M' m8 I n) f开办费 Organization cost
! B' w- x" b, F1 g- d3 Y3 R8 {租赁权 Leasehold 8 \! q% e8 d* ^
摊销 Amortization " r, s5 S2 Q; U6 b; C- }# m
--------------------------------------------------------7 d# @; N9 \& N7 `) U& w! }
（8）流动负债
8 @- Q; ^+ d9 U. D2 a+ V7 S$ d负债 Liability , Q2 I6 w- }, q" m p
流动负债 Current liability 0 \' i5 M8 z& U" m
应付帐款 Account payable , h3 U3 Z& H+ t- f y
应付票据 Notes payable / Z) B+ \2 W' R! l
贴现票据 Discount notes
- Z' a, X+ L5 \长期负债一年内到期部分 Current maturities of long-term liabilities
5 l" V; j% k$ X' s应付股利 Dividends payable 8 K' [" Y8 @3 C# v7 z! G
预收收益 Prepayments by customers : i) b- c* |3 v5 _
存入保证金 Refundable deposits ; a" ~2 ]* b" r$ A+ c
应付费用 Accrual expense ! H( ^. Z9 f5 m9 ^8 ?" G
增值税 value added tax
4 E; I/ \8 S9 Y. }) I b营业税 Business tax
. Y3 n+ D A; U( j应付所得税 Income tax payable
6 H, j! U4 W5 G% ?应付奖金 Bonuses payable
' I9 z: Z0 ?6 J5 U产品质量担保负债 Estimated liabilities under product warranties
9 s) n" `. l& A4 p- ]赠品和兑换券 Premiums, coupons and trading stamps
4 d" s5 n, w4 o4 C或有事项 Contingency 0 }5 T2 N( ^* z* `8 q' X1 b
或有负债 Contingent
/ l. N4 i2 X& }: Q或有损失 Loss contingencies * e2 ]9 i0 v' _# J0 y
或有利得 Gain contingencies
. F$ H/ B: ]- P" a1 z8 ~. X永久性差异 Permanent difference
& `) [4 M$ s' W& r- M5 z: }% `9 u$ q时间性差异 Timing difference
) u# h1 f$ s$ F, O! C应付税款法 Taxes payable method
! t7 ^- x/ d6 d: K) x纳税影响会计法 Tax effect accounting method
9 t8 y5 ]7 Q/ J3 Y0 o$ @9 u递延所得税负债法 Deferred income tax liability method % h: d2 h) `- @% t
5 N6 @2 [/ N/ f& ^1 `# a" Y9 t------------------------------------------------------------
% P1 l2 v, z& D( _' g（9）长期负债
3 \, M" E& O: j3 L/ l长期负债 Long-term Liabilities / E$ A/ U* X7 P& k! L
应付公司债券 Bonds payable " D6 Q C$ y2 d5 n( G0 [
有担保品的公司债券 Secured Bonds 2 L: h, v! u1 q* }
抵押公司债券 Mortgage Bonds v8 r2 t6 Y1 N5 X. v
保证公司债券 Guaranteed Bonds
5 n) f; ?# w; X/ |' a$ i- [4 ^3 T6 p信用公司债券 Debenture Bonds . C2 b" R+ m: y+ K9 b' X4 X
一次还本公司债券 Term Bonds ; B5 l0 a9 d/ L J( M# x% v
分期还本公司债券 Serial Bonds % }2 x4 W3 V( A: q) k
可转换公司债券 Convertible Bonds
- V' I: s* a# h1 [可赎回公司债券 Callable Bonds
/ N. X! k% Q! {3 ?; \+ W可要求公司债券 Redeemable Bonds 3 e4 v0 s' k J; e X' F
记名公司债券 Registered Bonds
9 M+ U% x4 a; K& Q( n" Y无记名公司债券 Coupon Bonds
, \6 Q; m; r" ~2 @2 V# Y1 P& ^普通公司债券 Ordinary Bonds 2 i; V5 d0 t. Y8 }3 b6 E W5 E
收益公司债券 Income Bonds
! @# T9 D+ \; o# J# ^% i名义利率，票面利率 Nominal rate
8 |3 P3 i, F* H1 ^; @实际利率 Actual rate
3 _5 Y% c1 k3 F9 Y! A7 ~2 \有效利率 Effective rate
! Q. H2 a3 v9 K, J7 A/ H0 L% v$ |溢价 Premium
$ K. h9 V& [' O7 T$ S: S4 J4 f& k折价 Discount
$ J( S. |6 L$ y面值 Par value
+ ]4 e" G& V( s5 a2 C( g9 }+ ?直线法 Straight-line method
$ R- T7 Q1 z' E( Y9 R a4 E( G实际利率法 Effective interest method % x' r. L+ K6 g+ k! I u
到期直接偿付 Repayment at maturity ( n P% _+ v- p) z f+ X
提前偿付 Repayment at advance 1 T' R1 m) v& k& s2 ?9 g; O
偿债基金 Sinking fund . Y, h! H8 q5 k# f0 `
长期应付票据 Long-term notes payable
( s, ?, a+ A% a/ a8 H( @抵押借款 Mortgage loan% F. _2 f$ P' ^5 U- x
--------------------------------------------------5 d+ U b7 R- g) w- o: T
（10）业主权益
5 r& |9 ^9 |1 Y* K& {, m. M权益 Equity - C! O4 h: L/ V
业主权益 Owner's equity 4 E+ _+ x* |4 E
股东权益 Stockholder's equity , R% y- q5 i: ^1 v! ^# G [! b( e" f
投入资本 Contributed capital 9 F$ A, l+ D$ \8 i9 E4 ?
缴入资本 Paid-in capital
: Y8 ?( Q6 h' d6 p# J% ^5 r股本 Capital stock 0 O# O& j6 C |; ^% c
资本公积 Capital surplus 3 _5 l( V/ Q* a1 u# X! T0 Y
留存收益 Retained earnings - ], G; N' ~8 d
核定股本 Authorized capital stock C6 z; U4 j% ]9 N: n( }% v
实收资本 Issued capital stock + Q+ o6 f; `- ?0 ^: Y
发行在外股本 Outstanding capital stock . M7 W% @& H( ?1 l# n( g9 {
库藏股 Treasury stock 6 W: K' f4 t! B5 j: c; S
普通股 Common stock ; C; K+ b ?: `6 N" ^6 ]) ^' z
优先股 Preferred stock
2 X: x: u. u, N) V; }" u+ A2 F累积优先股 Cumulative preferred stock
, _( A5 A) n, w非累积优先股 Noncumulative preferred stock
8 s1 U0 ^4 c; Z: y# _完全参加优先股 Fully participating preferred stock 7 X: L. p$ q/ I( m. Q% N
部分参加优先股 Partially participating preferred stock 5 D6 G0 ?- ]) ~* j# Y/ _) O
非部分参加优先股 Nonpartially participating preferred stock 1 \7 [1 e2 ~7 X% y o* w3 ]
现金发行 Issuance for cash $ v# a6 k( F) j! J: F" `
非现金发行 Issuance for noncash consideration
8 C! }) w/ j7 l4 b; S2 ?股票的合并发行 Lump-sum sales of stock
+ `( N( i; q0 m, q9 g( Y7 A% l: \发行成本 Issuance cost 6 _5 B; R- Y4 ]7 F9 ?: K
成本法 Cost method
6 [* @( q' H$ P1 r5 c, B面值法 Par value method
* R; K1 u, v: x: N9 T! v6 _捐赠资本 Donated capital
; ]. r P/ d% P+ }; l盈余分配 Distribution of earnings
( C6 _9 g) @2 e- a: w" {; y. p股利 Dividend : b v1 Q# e" \
股利政策 Dividend policy ' E2 j, r; C# N
宣布日 Date of declaration
" b4 g. `; _- G股权登记日 Date of record
7 S+ O, |2 T4 Q7 W, p除息日 Ex-dividend date $ N( P) m- q" k3 c
股利支付日 Date of payment ) L! x7 Z; n( u8 k1 B
现金股利 Cash dividend
' Z. j& y- T+ n* U# p: b; [股票股利 Stock dividend
# y1 t, I: O$ O5 ~拨款 appropriation
, O7 n* Q( w* I, ]+ J# b------------------------------------------------------------
! P) k8 v% l" L1 }4 E（11）财务报表 - T) I3 h9 ?8 a# P
财务报表 Financial Statement 8 p: }4 y9 U; t0 A5 A u) x
资产负债表 Balance Sheet d1 ?2 `4 U+ S2 P/ h
收益表 Income Statement
; i7 U% c# F3 M. Y' W帐户式 Account form 3 i2 H z( \& r: X! w
报告式 Report form
9 ~% h! z+ O. i( [+ h: A9 G9 s编制（报表） Prepare
, T/ }; O0 A3 K工作底稿 Worksheet
! T- t) t& i c/ x9 Y! N多步式 Multi-step 0 Z1 @1 j) O* m
单步式 Single-step ( o% X6 w+ t$ b6 G2 @
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' c+ J& [$ s1 b! S0 K（12）财务状况变动表 ; g& W& ^) ?, ? J# `8 n
财务状况变动表中的现金基础 SCFP.Cash Basis 4 z" | I9 P1 F; K) j' z0 {$ ^
（现金流量表）
/ P7 z9 K" h% Q& F1 S2 l; t- m财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
& _1 Y/ y3 K* Y（资金来源与运用表） 2 d7 C* ~4 | j2 U, t; N K" H3 i4 M
营运资金 Working Capital
" `" T. V8 Q/ y7 W7 w/ m. Y全部资源概念 All-resources concept " K6 K2 n; Q7 v7 N. Y# A
直接交换业务 Direct exchanges
4 V# L9 `+ i3 C正常营业活动 Normal operating activities ; Z; w6 O6 Z+ \! ^- \
财务活动 Financing activities 0 j2 p2 @' g3 a, ~/ c" F$ U; M
投资活动 Investing activities ! |% w# j k: T* k. U* i
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) E* a4 J% \. W U（13）财务报表分析
, ?3 u1 l/ G+ j8 U* v% Y: \( a( x财务报表分析 Analysis of financial statements
6 j6 n0 u+ M c. \比较财务报表 Comparative financial statements 8 {9 |( f- _+ J. q4 Y6 N& b
趋势百分比 Trend percentage 1 b4 u4 U/ @0 D
比率 Ratios 9 @& ]7 E9 @% d/ V3 {) z
普通股每股收益 Earnings per share of common stock
: t' O: z% w7 c# S3 E' _ v& V% r股利收益率 Dividend yield ratio & h: A/ W9 W- f p
价益比 Price-earnings ratio / ^' m- o5 j% }$ K8 ~1 C
普通股每股帐面价值 Book value per share of common stock 7 Z7 G. Y8 V3 f4 k
资本报酬率 Return on investment
/ c) l3 Y6 p# a3 l" P7 Z3 t总资产报酬率 Return on total asset 9 e; [8 b% x9 ~. T+ S7 }
债券收益率 Yield rate on bonds 5 v7 z+ J! N1 T6 U/ {( w
已获利息倍数 Number of times interest earned
% E1 O+ D- r2 |- i0 f% m债券比率 Debt ratio
4 `: Y, A4 E7 e. H: \优先股收益率 Yield rate on preferred stock 5 v$ I* b2 K" @) \" R0 c
营运资本 Working Capital
) {. c: F' ?$ U+ `. N周转 Turnover - G+ J" j7 V1 n1 A) ^
存货周转率 Inventory turnover
) H7 |- |- m" x# H应收帐款周转率 Accounts receivable turnover 9 ?0 l3 r$ ?. g/ a, n1 M! L
流动比率 Current ratio
n5 l) W/ w2 e, r. u* P速动比率 Quick ratio * Q9 h" m/ y; U g
酸性试验比率 Acid test ratio$ P F' C# F8 S+ E$ o! w# A
------------------------------------------------------------
I+ v) t! F* g0 f, }$ O( S
% H0 s/ @2 N% |* @! y（14）合并财务报表
9 T/ y/ i4 V8 r. h& o8 N合并财务报表 Consolidated financial statements ( w' a8 A# T2 ]) @8 _$ O! |% z
吸收合并 Merger
5 X) X# q H. Z8 a2 G创立合并 Consolidation - ~9 E8 E7 H5 \/ n$ s; l* L
控股公司 Parent company
) C& E# v* B( I f3 x: R8 r0 r附属公司 Subsidiary company ( w+ ?4 u8 J- X/ w6 n
少数股权 Minority interest
/ `9 m% q8 e( \8 ]! X. ?权益联营合并 Pooling of interest
" q: [ v8 l! m# V; I6 X9 x购买合并 Combination by purchase & D1 J9 V- I$ b. m: l
权益法 Equity method
+ |- H ]3 p0 X9 o/ E成本法 Cost method 3 Z. D3 M# m7 e$ ^
$ Y' T5 m( z: o
------------------------------------------------------------7 P8 `- v4 w1 o, _
（15）物价变动中的会计计量 * |9 o0 r4 u# z* L/ O1 `8 S% U
物价变动之会计 Price-level changes accounting # [2 q: X$ q, R- f) y% K
一般物价水平会计 General price-level accounting
6 d' A! H9 k Q货币购买力会计 Purchasing-power accounting
% F( U7 M. O, A- a统一币值会计 Constant dollar accounting
) R+ k; V, Y5 t9 O# f# M历史成本 Historical cost 5 |! o9 M9 J/ e( }# x8 O; ^9 U
现行价值会计 Current value accounting , k/ E% U# c: R0 @. @' ]4 [$ f9 C
现行成本 Current cost
2 t4 s- F) @0 p0 [重置成本 Replacement cost - \/ k3 l9 p7 n6 `( s7 ^; p9 ^0 V
物价指数 Price-level index 2 M# a) s! I, X/ K1 c! v2 x
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 4 [' G* x; [/ s$ X( ^/ D
消费物价指数 Consumer price index (or CPI) $ j$ B& a: L6 }) c$ Q6 r9 ^
批发物价指数 Wholesale price index 1 ~6 G! z" H- c, U- X8 A
货币性资产 Monetary assets
4 J6 o$ T8 |6 e" S; }5 O# _货币性负债 Monetary liabilities
8 N( m3 i0 X& U& D+ Z% w* d货币购买力损益 Purchasing-power gains or losses % L$ \3 E. b4 G _ u, J5 ?1 v+ F; j
资产持有损益 Holding gains or losses
" U& Y) O$ d% S未实现的资产持有损益 Unrealized holding gains or losses
1 k4 t% C, P& t" N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
