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（1）会计与会计理论
0 |, @2 _9 ~- b/ f会计 accounting
& v& ~$ r2 i/ [8 I% L决策人 Decision Maker , n8 g& m) {& P9 ^: J% x0 B
投资人 Investor
& j9 {1 H1 V( i& ^股东 Shareholder # b! s4 h5 C% v6 @7 d& Y& f! W( C
债权人 Creditor ' P( Z6 d9 d! y/ I6 a+ c4 V4 b
财务会计 Financial Accounting
8 T# a% s3 I/ Z& ?. A7 v管理会计 Management Accounting
+ `* p% E/ I; y& ~+ R成本会计 Cost Accounting
3 H# I0 q) g) Z9 q& o8 h" V私业会计 Private Accounting ( _2 w4 G8 R2 J
公众会计 Public Accounting
! ^$ y7 p' D" g" c2 i* z注册会计师 CPA Certified Public Accountant ( D9 F$ t- K0 P: _3 ^
国际会计准则委员会 IASC
1 T6 t* m: Z1 }美国注册会计师协会 AICPA
# L+ ?; b6 c9 C7 A财务会计准则委员会 FASB ! U1 ]# s# H& M' z9 U, G3 Y5 Z: m
管理会计协会 IMA
0 ]( x7 M" q* @3 w2 G1 b6 P+ k, C美国会计学会 AAA , a/ W% W0 |5 Z* d
税务稽核署 IRS
0 ^) }% @" a1 b" ^8 b2 k5 p独资企业 Proprietorship 6 e6 c [" G' @2 x
合伙人企业 Partnership
( f+ j* ?7 q. [% k) y0 P公司 Corporation
: R4 ~0 d! v: O& `6 Y8 L会计目标 Accounting Objectives 2 I+ }/ z( a5 Q8 k
会计假设 Accounting Assumptions
6 _ N' `2 c4 M$ O会计要素 Accounting Elements
! S0 `8 ~: X! k% n/ |. J# K会计原则 Accounting Principles " ]. l7 {9 r6 f& D# d- C3 ?& _
会计实务过程 Accounting Procedures ; J N$ G& p% l- j6 n
财务报表 Financial Statements # N; r: _# d E7 v
财务分析Financial Analysis & ]1 ^& A2 v" e
会计主体假设 Separate-entity Assumption
$ i& P, t% q. P" U5 C货币计量假设 Unit-of-measure Assumption / F3 Q7 O( b9 O7 w; M) w6 g
持续经营假设 Continuity(Going-concern) Assumption - P: ] L7 Y. C5 }; j2 O
会计分期假设 Time-period Assumption 4 M4 A8 u0 x1 r+ x- \
资产 Asset ! O+ ?) ?, I( O7 d) T2 u& j
负债 Liability , w. J6 P. C% ^; m7 {; X$ N
业主权益 Owner's Equity $ E" q. j. u8 T1 m2 l! u
收入 Revenue ! r( F% ~0 E7 O: S
费用 Expense
( w- p" j& R/ e收益 Income
" \4 M/ U- Q, _8 o' P1 b亏损 Loss
! ^. N$ U& }4 x. U. k+ X7 k* m2 ~8 n历史成本原则 Cost Principle
2 L, {6 G( x$ c& y2 f/ b2 u' h收入实现原则 Revenue Principle 4 c4 Z7 r0 `: S7 E+ c0 _
配比原则 Matching Principle
* z0 r& Y+ e7 [& ]5 y全面披露原则 Full-disclosure (Reporting) Principle 8 h4 [7 q& B' T: ?1 _+ N
客观性原则 Objective Principle ) b1 P- O1 p. ~( ]! G" X
一致性原则 Consistent Principle ( M# b5 }1 a$ M0 n
可比性原则 Comparability Principle
" f" U( |- b g1 M' w0 \重大性原则 Materiality Principle" ~& @2 R8 L, N$ P; X( J, J+ n$ P8 I
稳健性原则 Conservatism Principle + c3 a" w, }$ x5 z4 q! a( n
权责发生制 Accrual Basis 9 b) B7 T0 W* e, d+ c
现金收付制 Cash Basis
3 z; D2 C1 j4 Q; M财务报告 Financial Report
# F& Q2 a! s* G Q3 U o流动资产 Current assets
, x* E) R3 n r8 ]$ t7 I8 `流动负债 Current Liabilities
# Z3 E' s- X9 p6 k长期负债 Long-term Liabilities
- ?! L4 ~3 w8 L% v! Q7 s" \, H投入资本 Contributed Capital
: p4 p( u$ j1 U( h留存收益 Retained Earning
j% L# s1 M# M1 U* Y
0 a% y* q3 ^5 W% @& X------------------------------------------------------------- D# e* z& }( O, l) Y7 n$ H
（2）会计循环
! R) o2 E2 T0 M3 T2 ?$ k/ C4 U会计循环 Accounting Procedure/Cycle + u: S2 I1 b L
会计信息系统 Accounting information System & j s6 k* h3 @& T
帐户 Ledger
& O y& b8 K- c" G( h: Q. s7 D会计科目 Account 9 Y! Y9 _; u4 E: o6 H1 j
会计分录 Journal entry 1 E0 {& o0 @; F# ~% Z
原始凭证 Source Document
4 ~7 f) S1 p7 A: ?日记帐 Journal
( c- n9 D( i$ H/ m' e* m9 }6 q% j总分类帐 General Ledger
) Q3 ^( ^- D0 e8 w5 _. j明细分类帐 Subsidiary Ledger * E. h: g0 t/ R" I' Z( z/ F
试算平衡 Trial Balance 6 C! ?$ O; J. _$ c' Y8 n3 g+ `
现金收款日记帐 Cash receipt journal + K( H9 N1 ?1 o6 g
现金付款日记帐 Cash disbursements journal
3 i3 U. |1 }! p1 E D2 g, b2 ^# M6 L销售日记帐 Sales Journal
6 [; {/ r2 }8 S% k2 C购货日记帐 Purchase Journal
6 \; Y6 |3 G$ u# J. H3 g, |普通日记帐 General Journal ' Q. x. }. L8 T* [- d
工作底稿 Worksheet
$ f. d) ^1 h5 i: U9 i% w$ a调整分录 Adjusting entries % H, ^' o$ P! {+ ]1 L+ b, N* G
结帐 Closing entries
/ X! q# n, s* s" I/ A
2 y( K$ U! N: r) [$ W----------------------------------------------------------/ P6 r" | S- b" ^8 r4 T& `
（3）现金与应收帐款 ' Z* F: y& _# a* f
现金 Cash ) [" s; b; U+ p" y3 u; \0 b p
银行存款 Cash in bank
- Q6 r# X$ x' c' M8 p库存现金 Cash in hand
# T1 U# N- P3 n6 s9 X/ A. c0 U流动资产 Current assets : C" M! q0 p# l9 w( d4 j
偿债基金 Sinking fund ' b8 S/ ]" q |/ o) g+ V9 j
定额备用金 Imprest petty cash
% X% f' \* r& W5 j6 A$ H9 j. N% A2 Q8 O支票 Check(cheque)
( [3 K M- J: w7 p g3 C银行对帐单 Bank statement
9 D8 V& a6 u. @1 O# [4 a银行存款调节表 Bank reconciliation statement
( E% M; U3 T" L. _# N7 ^9 `- Y! u在途存款 Outstanding deposit ( o/ @( E0 r y1 ~8 B0 y; y I
在途支票 Outstanding check 2 `. W2 p$ Z9 f% _/ W/ o) d
应付凭单 Vouchers payable
3 n F2 M- {( E b a应收帐款 Account receivable
% p* r9 M( ^0 T" ^/ Z4 }+ b应收票据 Note receivable
* p- g2 X: ~6 J) u" `2 L起运点交货价 F.O.B shipping point + }# V2 U) i* F% c
目的地交货价 F.O.B destination point 0 Z3 ^7 h* Q" `! [& d" p& S: D7 `
商业折扣 Trade discount " ]- H" a- U; W0 s3 \. A4 _$ ?" B
现金折扣 Cash discount
$ s% M. m/ I5 T4 _销售退回及折让 Sales return and allowance
3 O; H+ T M/ ^坏帐费用 Bad debt expense 6 v5 V2 V+ C3 b6 r- |9 I* Q/ d1 d
备抵法 Allowance method
8 h$ M# E3 _8 L' k8 y7 m备抵坏帐 Bad debt allowance ' A W5 ^4 ~1 a: u* u: F, q4 B
损益表法 Income statement approach % w4 i5 G# u: a3 C _0 L
资产负债表法 Balance sheet approach 5 x- b( \) R! q0 y2 y
帐龄分析法 Aging analysis method
* ]9 {1 Z$ t1 O$ n% Y) Y: G2 d直接冲销法 Direct write-off method
5 D3 \) l6 H9 `; k带息票据 Interest bearing note ) s( y. u* a/ d! _
不带息票据 Non-interest bearing note
9 l0 w/ R2 i# j出票人 Maker
! x3 ?7 _6 {! z& @" d6 B: z受款人 Payee 5 y2 `% n# v: q4 j4 X4 D) s
本金 Principal ! l- c9 D! y9 }, H6 [4 O! U
利息率 Interest rate 1 [! O1 i+ L, v8 t
到期日 Maturity date
; u8 o: s8 S+ y: g本票 Promissory note + L7 V/ Y2 R3 m" y
贴现 Discount
4 _1 I4 Q d% d背书 Endorse
1 z; \+ V7 o, e: e: ~/ i拒付费 Protest fee ' w/ K* O3 M. s5 c+ a# {
" l t$ d# c# @0 ]
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5 D t" `' }$ w" A1 I（4）存货 8 Y4 ~' D! [2 j1 x0 g
存货 Inventory
: Q9 Y u; L4 S8 E) Z+ K( L+ _$ y' Z商品存货 Merchandise inventory , ]0 J: v. U& Z9 g* T5 o
产成品存货 Finished goods inventory
! [& T; C+ U2 h& ?9 Y在产品存货 Work in process inventory
+ h1 R9 a$ @' y( y% s5 s原材料存货 Raw materials inventory \7 s( z8 a3 S. ?0 d$ l/ j2 h
起运地离岸价格 F.O.B shipping point : l' T4 c5 I0 l6 U# ]( C4 F
目的地抵岸价格 F.O.B destination
V: j9 `% V- P, l* q寄销 Consignment
4 o- S. L4 o) @4 u' }2 C/ v寄销人 Consignor ) Y' V, c! S' g) [
承销人 Consignee
+ u |+ }0 J9 m* x0 i+ b定期盘存 Periodic inventory * t( ]8 a" N& e* l* n/ j
永续盘存 Perpetual inventory
' `+ {6 w0 R6 m! K. g3 U购货 Purchase & J. {) J9 @3 ^. D7 ?0 N2 n
购货折让和折扣 Purchase allowance and discounts
: q7 @+ b' A6 M5 S/ S存货盈余或短缺 Inventory overages and shortages 0 z3 f, F- v) }0 U$ N
分批认定法 Specific identification
+ K8 S h2 i3 f% ^加权平均法 Weighted average ' ^9 p, y5 g+ B. m+ H
先进先出法 First-in, first-out or FIFO
. @4 ?. B. S1 D- M8 w Q& i" y后进先出法 Lost-in, first-out or LIFO . K; ~4 {, w( @5 U8 H+ H
移动平均法 Moving average # d( f2 `/ K) ?# Q5 D
成本或市价孰低法 Lower of cost or market or LCM
& I$ W7 U) [. `* t市价 Market value
+ y0 g1 Z6 C7 P# |& x% M, ^重置成本 Replacement cost , q* D* G* s; Y
可变现净值 Net realizable value 2 e3 \* l; ]/ h, U( n2 o
上限 Upper limit
( ?' V' D2 J$ r# a下限 Lower limit * g" ?6 \" U2 F, U8 f6 ?# J7 C
毛利法 Gross margin method % t! R( n: g4 e* u8 L7 Q
零售价格法 Retail method * e. \" b* y! D; P5 [
成本率 Cost ratio 0 c% ~0 }7 I8 E+ ^6 p$ _3 V
. p! {9 B; f, L) v
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（5）长期投资 ( S& R. ]7 S; a6 ?% H
长期投资 Long-term investment & E$ `5 o& S, _! I7 x
长期股票投资 Investment on stocks
7 u# P1 {7 i0 ]7 G3 O长期债券投资 Investment on bonds
' V0 N: G8 X1 e. A% r4 `& @$ ^成本法 Cost method
* Y$ g" a3 A" Z+ Q" n1 s( |! U权益法 Equity method
+ i' o# X( U( K( G* ]合并法 Consolidation method
+ w! U! l5 [4 J: E. h0 ?5 G8 B股利宣布日 Declaration date * }+ P" L, x! f p1 A0 p" ?- _
股权登记日 Date of record
! }; S$ H% J4 y) p除息日 Ex-dividend date
0 c: v% d; c' j付息日 Payment date
3 o3 C4 Y/ W2 H) i) {债券面值 Face value, Par value F. r5 L" y0 j W5 _; W
债券折价 Discount on bonds
7 v0 l( l2 p1 }' x* U, d: n& p债券溢价 Premium on bonds ) t/ U9 @6 c! [( p4 d
票面利率 Contract interest rate, stated rate
! r; T5 Z- [% e市场利率 Market interest ratio, Effective rate
- H- D; e$ K4 I8 D普通股 Common Stock
7 O' Z7 r. ^0 ~2 H X P5 Q& w优先股 Preferred Stock
5 e0 l/ i! U5 H) z D7 ?现金股利 Cash dividends
$ V {. g6 R5 P0 N' _. \# J股票股利 Stock dividends : K- S* ~0 J2 x7 O* ?7 X
清算股利 Liquidating dividends
3 z/ S2 `* S! o# X: o2 ~$ i' Q到期日 Maturity date
! [8 D9 i5 ~: ^! r7 X1 ?$ l到期值 Maturity value
* e2 n. r0 M. r; J4 g直线摊销法 Straight-Line method of amortization
0 {' B7 u4 P0 g. @: F0 n0 x: H实际利息摊销法 Effective-interest method of amortization# C4 ?, l7 a, a) ]1 z
, Z3 U$ V- I5 L" D6 m---------------------------------------------------------- J7 D5 _. w. E; i# X1 j% M
（6）固定资产 % ?$ k% t0 }3 Y1 U* Z3 e
固定资产 Plant assets or Fixed assets
1 x$ B4 z% L0 u7 {" \' Y& Y& k9 @原值 Original value # Q7 F/ h1 _$ F5 }! f, V/ w1 L
预计使用年限 Expected useful life " U* A% m- n8 @" o- I; f
预计残值 Estimated residual value ' ^0 l4 O4 i8 q' C7 h! ?: A
折旧费用 Depreciation expense
( p& x, z. o0 J/ D( r累计折旧 Accumulated depreciation ' J. e: V4 L" q" V0 e% j
帐面价值 Carrying value
( n4 l; p% p) ^! K2 o3 _; B应提折旧成本 Depreciation cost 7 ?& y9 _ P0 J( L6 Z1 K% w
净值 Net value
* t; I) l# c' w; E. a8 y在建工程 Construction-in-process ) \3 l. x! k e& W3 x) [
磨损 Wear and tear
8 B) h3 [3 r4 ?# r6 b" \过时 Obsolescence
7 G; e! k2 Y) N直线法 Straight-line method (SL) % d3 ^& f; v8 p0 u3 A. @1 I
工作量法 Units-of-production method (UOP) $ a& k. E7 N2 V. I3 M
加速折旧法 Accelerated depreciation method 3 C% d0 A; `! Q; C
双倍余额递减法 Double-declining balance method (DDB) ; R+ ^1 N: e, f. L- I' V
年数总和法 Sum-of-the-years-digits method (SYD) ) ]; f. I9 [0 ?8 X0 N
以旧换新 Trade in 3 t7 f$ k4 x! n, Z' J+ y3 Y
经营租赁 Operating lease ! [% M% W( W' T* r
融资租赁 Capital lease 5 f. z! R0 @- x Q0 l) I
廉价购买权 Bargain purchase option (BPO)
9 a. a' C1 P' P7 v资产负债表外筹资 Off-balance-sheet financing
- d+ D" O( ]2 V% G; e; u最低租赁付款额 Minimum lease payments
" @' D G( z+ C1 n- n: G6 n--------------------------------------------------------
6 f, B- C' j0 n, h* Y（7）无形资产 " t: N* \; g* p" g& a
无形资产 Intangible assets , T; F0 f* Q8 A# w" m0 A
专利权 Patents
. R' x4 z& T+ L0 o9 U商标权 Trademarks, Trade names * e) a0 O0 y. I$ E& {3 V& [
著作权 Copyrights
' S5 \/ t# m* N* H1 k特许权或专营权 Franchises
X$ g2 \- k! v! Z( Y; h商誉 Goodwill
4 {: o `: n3 b u6 K开办费 Organization cost & g* n- {. s+ h; D! r) n
租赁权 Leasehold
: f! L0 n1 b; C( i" j摊销 Amortization $ F# i' Y8 s* X
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+ W2 O* l; Y) M C/ c（8）流动负债
' t8 E9 f+ |. a/ r* N+ j$ j) C负债 Liability - M5 |+ y( X4 ~7 r' v5 D
流动负债 Current liability
- v( `) W( t! {# a$ V6 L应付帐款 Account payable 9 d6 T/ K6 |$ x+ y9 J
应付票据 Notes payable
2 r$ Y6 `' {3 L贴现票据 Discount notes . j7 n/ I& k( S& n( V
长期负债一年内到期部分 Current maturities of long-term liabilities
9 c0 |9 p8 ~1 I) x; C+ B+ S/ s- L应付股利 Dividends payable
' Z5 C0 H6 v: Q3 g& Y预收收益 Prepayments by customers - N: d2 l2 U- w
存入保证金 Refundable deposits / E% f$ q* |/ d4 |7 G R' I2 V. o) L( T
应付费用 Accrual expense , N1 s8 r: E, K' B5 d
增值税 value added tax + |/ e" K+ ^# c5 ] }
营业税 Business tax # e/ J7 \; u* h- b* E! z
应付所得税 Income tax payable # r I: o6 k- Q. t/ J, t0 m" g
应付奖金 Bonuses payable
0 [$ F/ _% H: p1 X1 ~7 ^产品质量担保负债 Estimated liabilities under product warranties
4 d t" `& z6 p1 a& ^7 H* Z& R( W: H赠品和兑换券 Premiums, coupons and trading stamps + y: Q' S9 S" j! P
或有事项 Contingency
7 c+ \( l) P, b& K+ m或有负债 Contingent
! _+ W K; b; \+ y- A9 ]; t或有损失 Loss contingencies 0 ~- X0 _. x& w
或有利得 Gain contingencies
1 }# T( R$ P+ Y* q7 o永久性差异 Permanent difference + T- G$ g; v- r! x
时间性差异 Timing difference
5 D# l' V, C& G* j. b& f应付税款法 Taxes payable method
9 L. `+ V. w' F Z! A纳税影响会计法 Tax effect accounting method
! Q; K5 |% D6 B* a: R$ g- H9 ?1 I递延所得税负债法 Deferred income tax liability method - b/ ]6 d- Z$ P. A' Z- p3 Z+ l
: J: Y( L4 s7 H% x. j% N2 E# r8 h9 Y
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+ m$ M7 k- a$ ?" `) k0 p% G（9）长期负债
1 T+ y! H; @6 l2 t9 s长期负债 Long-term Liabilities
$ d6 [& y8 N7 t% ^0 f应付公司债券 Bonds payable
2 b$ \1 ?: x# k* Q7 ^有担保品的公司债券 Secured Bonds
- C8 i& n( _7 @* P+ x$ Q抵押公司债券 Mortgage Bonds ( g' i; p8 ? U5 P, Z, r
保证公司债券 Guaranteed Bonds 9 H; z) Z8 x$ d
信用公司债券 Debenture Bonds 4 T3 ]; |$ `" E* n
一次还本公司债券 Term Bonds
: M, V: Q* [: y7 }, A分期还本公司债券 Serial Bonds ! y$ ]# K, J A1 G; ?
可转换公司债券 Convertible Bonds 7 ~6 S {3 ^7 y! z7 \. M% p) b
可赎回公司债券 Callable Bonds 1 x6 G. Q9 F( \+ C6 T7 }+ Y
可要求公司债券 Redeemable Bonds , L$ S* i4 r U% o7 @& U& Y
记名公司债券 Registered Bonds & Z4 R5 U/ @! L9 k8 l, W8 } {
无记名公司债券 Coupon Bonds
[. k. @, `1 E; s0 Q8 `; ]普通公司债券 Ordinary Bonds
# a _& Z. u7 R6 B" x收益公司债券 Income Bonds
, n+ Y! @/ U1 K* T- @9 y4 `名义利率，票面利率 Nominal rate ; { J! |0 p# K+ Q# B
实际利率 Actual rate
* w0 s' H( S, y有效利率 Effective rate
) m: c( T7 c, f3 K$ K) P+ V) n) r0 k" Z溢价 Premium
. I% e' J5 t; q A& O! |折价 Discount
9 P9 K% _) t) M% `( X面值 Par value
4 O, Q" v" D" ]) S# N7 q直线法 Straight-line method ( F( O5 ]$ B5 ]* _7 n2 N0 l# B
实际利率法 Effective interest method . a0 L" w& g9 ]$ t0 `6 ?% z
到期直接偿付 Repayment at maturity . o3 ?+ P; m6 {3 p1 d2 K7 h# |
提前偿付 Repayment at advance 8 u" S% o" J5 f4 u, D3 P
偿债基金 Sinking fund W; |8 K% G$ u7 A4 g( m8 m$ u/ q
长期应付票据 Long-term notes payable
6 ^, c/ F [! n; D抵押借款 Mortgage loan( v( B( {% i6 Q: Q' {
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（10）业主权益 / r5 t$ X. y$ D4 }3 Q$ g
权益 Equity
3 p& r: Y2 P/ I0 }7 j" ]业主权益 Owner's equity ; L) l0 v" X6 w, b, p
股东权益 Stockholder's equity
3 y8 w1 c- V# ^0 T投入资本 Contributed capital
& U; `4 h Z7 y% N: n+ u缴入资本 Paid-in capital 8 R5 t/ ?0 @, R9 B) I1 B; h
股本 Capital stock ( q9 `/ y6 A' G% F
资本公积 Capital surplus + e6 t; b) Y6 B4 n! [4 X
留存收益 Retained earnings ' N. G9 A# [: i9 E
核定股本 Authorized capital stock
, W2 ?+ j) h7 T% t$ w; R" ^. K/ b* x实收资本 Issued capital stock ' W% w2 O4 ?9 {1 u& u r
发行在外股本 Outstanding capital stock
- @9 d& F9 s/ \, V6 v库藏股 Treasury stock 4 G. Z3 e. [, A3 e4 d
普通股 Common stock 6 B9 G2 T% a. _3 H' G% v: {
优先股 Preferred stock & r+ s4 V2 g" u
累积优先股 Cumulative preferred stock ( B0 ?+ ]5 g2 R& F
非累积优先股 Noncumulative preferred stock 2 ]1 @1 o# X5 q* Q8 l/ T9 v& G
完全参加优先股 Fully participating preferred stock
5 R/ {' x4 I9 O0 u: a' ^部分参加优先股 Partially participating preferred stock 2 ~& }) H" _7 F1 @6 A" Q7 {
非部分参加优先股 Nonpartially participating preferred stock
$ O# Z1 Y- J' k: }* Z现金发行 Issuance for cash
2 b4 Y5 Z5 ]$ e非现金发行 Issuance for noncash consideration
+ ~" V6 [ o$ C5 [5 a股票的合并发行 Lump-sum sales of stock
/ Y0 j0 K) ]9 N& e/ m发行成本 Issuance cost
- }. @3 m8 U2 \3 ?3 Y* W5 \' N成本法 Cost method $ C; `3 L! o" L/ w" h
面值法 Par value method , g( m" J# |8 Y! C3 a9 y2 V4 R% O
捐赠资本 Donated capital ' g0 g8 E" {2 Y6 ]9 m0 z( c/ r
盈余分配 Distribution of earnings ; }6 x, w: R- {. W2 c
股利 Dividend 6 r& s# v% s# X7 Q& J9 j4 b; \
股利政策 Dividend policy : u# {( _. Q# q7 M& m6 C# |
宣布日 Date of declaration % @$ O& q: ]* `8 y
股权登记日 Date of record 9 v5 z( z* w( |+ O) X
除息日 Ex-dividend date - `' Y( k, E# l3 u2 V( n
股利支付日 Date of payment
$ A0 P$ ~% p+ h1 }% @6 B$ o现金股利 Cash dividend
8 R% I4 A; u E+ V: |0 w6 W股票股利 Stock dividend ) X X; {! p; z
拨款 appropriation
5 e; A# @ s/ b A1 j! _------------------------------------------------------------" V4 u( a% M: q7 w
（11）财务报表 E$ ]. U! i8 K6 V" q
财务报表 Financial Statement
3 w5 |% f! t4 f资产负债表 Balance Sheet
& ^* n1 F9 ?9 p$ N- O9 Y( N5 x* S收益表 Income Statement
$ L" G" Z( C9 k" N0 w帐户式 Account form
8 j2 W7 A8 h" m" {! i报告式 Report form
5 W4 Z, [8 R; T Q; Q$ H% U编制（报表） Prepare
* z- c8 S9 ?7 M( }3 G/ d: @) L工作底稿 Worksheet 7 K/ ~4 j2 ]' O: C Y! ~# t3 i4 J
多步式 Multi-step 8 G* D L, ^% v8 F
单步式 Single-step
; n+ ~. f% t j/ d6 |" D! S-----------------------------------------------------------
; N9 `6 n3 C' T" F& _0 Z（12）财务状况变动表
( b! O3 S& M* z+ J财务状况变动表中的现金基础 SCFP.Cash Basis
( ?, K1 y) h& n（现金流量表） . q0 q: b5 M* m. t9 P3 G
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
( X) K9 L, S0 A( H! ^, X: \（资金来源与运用表）
& z' Q4 p( V3 }1 h% v( z/ T# @营运资金 Working Capital ( j: k+ }4 |5 b" R0 @
全部资源概念 All-resources concept : x8 s6 q: L/ j5 B8 S: _ F
直接交换业务 Direct exchanges : ~, |9 |7 p+ g9 D6 f7 {0 @; g
正常营业活动 Normal operating activities " d" ]1 w z* i9 B( R
财务活动 Financing activities / D# Q& |* [7 b* M
投资活动 Investing activities
; k0 E' B9 s& T3 ?/ p-----------------------------------------------------------
/ g( M, z9 @2 `6 }+ j（13）财务报表分析 * z0 \& K o. q
财务报表分析 Analysis of financial statements
$ g c3 ^/ [/ g+ R0 X; j6 k) D比较财务报表 Comparative financial statements
7 w$ _! j U, K' Y1 f6 Q趋势百分比 Trend percentage & k8 {; p; T) H0 i' W7 `4 w
比率 Ratios
. E, {/ D1 D( |# y7 U9 u4 v% y普通股每股收益 Earnings per share of common stock
3 t$ E' c$ R I; _; Y M' h- u3 G股利收益率 Dividend yield ratio " R& E- Z, g# J- d
价益比 Price-earnings ratio
$ a! j8 f' Q$ l! C普通股每股帐面价值 Book value per share of common stock
; |. ~- k7 u4 k1 r* U4 Z. c& O资本报酬率 Return on investment - v0 S" c8 M1 L& r/ e
总资产报酬率 Return on total asset
+ g' w( W3 ?7 A! W" J* N债券收益率 Yield rate on bonds
( P% T; a) B) B3 G2 a已获利息倍数 Number of times interest earned ) D5 k$ O$ k. t: @, y$ }
债券比率 Debt ratio " j, p4 Z7 z m
优先股收益率 Yield rate on preferred stock 3 v+ {3 x S2 F* f
营运资本 Working Capital
. @. k; J+ g8 A; k9 f' |1 E周转 Turnover
6 B' w6 E3 D+ Z存货周转率 Inventory turnover
: S+ k7 { a$ l i: T3 }# V! G" A应收帐款周转率 Accounts receivable turnover O; o( L- U* Q0 c; o) Z
流动比率 Current ratio 1 l8 C+ w) j$ \7 K! V
速动比率 Quick ratio
/ t: k, l; ^2 u( N0 J" g5 F酸性试验比率 Acid test ratio; n4 e7 Q9 `# k
------------------------------------------------------------ 4 j4 q# b4 Q7 I2 S% W
7 v' k) o0 v( K（14）合并财务报表 ' D2 f# W% e& ~; E8 P/ S
合并财务报表 Consolidated financial statements
. v+ ?6 p' s% Q. F$ ]吸收合并 Merger 1 Y- H, z$ Y$ J" f
创立合并 Consolidation 8 `; d j& g; |. r: j# _" T. o
控股公司 Parent company 5 g9 U/ p% E% @( b$ l7 W+ n
附属公司 Subsidiary company 3 c4 [: \0 ~7 I* E8 K" N8 y) z
少数股权 Minority interest
; T" V) o7 W5 j& W& X( \/ x权益联营合并 Pooling of interest ; T, ^7 F. a; A" q3 R
购买合并 Combination by purchase
- U' c0 Y% o) @+ j权益法 Equity method
1 @! |5 S+ ]9 n, t0 ]成本法 Cost method . m2 m, J6 H0 }. F
" ?/ s7 m% \$ s7 m' x) R9 u------------------------------------------------------------5 y1 l: q& Y% y3 u& P$ g7 s
（15）物价变动中的会计计量 ( q- M9 D% R( e
物价变动之会计 Price-level changes accounting
$ A: d. I6 [$ O5 b2 i一般物价水平会计 General price-level accounting
' k0 s1 f) m$ O0 s# W货币购买力会计 Purchasing-power accounting : ^: C1 d0 ?9 Q0 ?
统一币值会计 Constant dollar accounting
% O2 ~& C1 z9 o( X历史成本 Historical cost 9 G$ n6 B7 m" p# g* H
现行价值会计 Current value accounting
& H) z+ R9 Q9 H6 v9 p现行成本 Current cost + |& t0 u* E- o+ g q
重置成本 Replacement cost
% x/ ^" x. L/ L! a2 d/ z物价指数 Price-level index p; k8 }. T9 Y+ z
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 5 `5 j% d7 P7 q5 t8 v9 U7 ~* e% Q3 W7 s
消费物价指数 Consumer price index (or CPI) % x. S& }; r6 v( j8 w) U, D B6 @
批发物价指数 Wholesale price index ! W( n: t3 D1 D: p8 E3 y8 v
货币性资产 Monetary assets , M3 U% `& S3 w+ W, ]: i/ s4 r! m, F
货币性负债 Monetary liabilities 5 P5 _) H1 R( ?, M/ n0 n% T1 s
货币购买力损益 Purchasing-power gains or losses
9 I% c0 A( V3 _$ S8 u7 V资产持有损益 Holding gains or losses
/ l9 C% O/ C7 H) H9 ~未实现的资产持有损益 Unrealized holding gains or losses
0 q; z. T# Q [4 @7 }8 t0 V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
