 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 1 Z, k/ J+ |) S! W. A# t+ h3 X
会计 accounting
4 |, b2 f4 d: A3 E v决策人 Decision Maker 7 N2 N/ B# M* F- Y9 ]
投资人 Investor
9 |8 o' [% \( H8 h6 h) W0 ]股东 Shareholder
6 Q% A- Z+ h# }' n3 u& c债权人 Creditor ' T! V( X5 z0 N4 M
财务会计 Financial Accounting
6 h, B; ?1 E/ w7 H% B% f* {* y管理会计 Management Accounting 1 F! Q! m5 H4 X( }1 M9 e
成本会计 Cost Accounting
A4 @0 Z |# r2 J私业会计 Private Accounting
0 P: v+ Q; O% v) u7 y公众会计 Public Accounting $ ^$ `. N$ \4 U ^
注册会计师 CPA Certified Public Accountant
4 q7 I% x: {/ g b: k国际会计准则委员会 IASC 1 ]& a7 q2 b* Z1 H5 z. _
美国注册会计师协会 AICPA * V1 I0 ]" [0 }% L" Z
财务会计准则委员会 FASB $ A6 q) d3 i: a6 @9 J
管理会计协会 IMA( |2 ]6 y: _9 {8 C8 N
美国会计学会 AAA 6 w$ ]+ {# B' {7 k+ G$ W* A5 J! J. w
税务稽核署 IRS + J0 V- n8 d5 j5 A! j" f: _
独资企业 Proprietorship
; k W h8 P5 Z; c n# F3 B, H合伙人企业 Partnership
8 }' I2 |/ E6 V: U3 X* M公司 Corporation
0 k& B. M2 p( m7 X会计目标 Accounting Objectives 7 P( ~+ b6 a* j2 F
会计假设 Accounting Assumptions : h- }7 `: Q- s+ m$ `" Y) D; D
会计要素 Accounting Elements
& ]/ Y$ w! t/ V5 a# m会计原则 Accounting Principles 3 F/ t' }$ z5 v2 `
会计实务过程 Accounting Procedures 0 H# B/ t( r! s* p u2 e$ S
财务报表 Financial Statements n; j# v0 f' |* o$ O& I
财务分析Financial Analysis 7 J! q; `( a" K7 ^% ^2 i. i; n
会计主体假设 Separate-entity Assumption
* y) P( L; Q! Y货币计量假设 Unit-of-measure Assumption
) x% j' y" A4 {! S* m, n持续经营假设 Continuity(Going-concern) Assumption ' w* \+ {6 _3 ]5 N8 Q: ~; `9 T8 v
会计分期假设 Time-period Assumption
! Y' v3 C" G+ C: n: O+ ^' {资产 Asset , K4 d$ [( `" Q* r
负债 Liability
( F; z9 Y$ |& t- V8 R业主权益 Owner's Equity * U3 x2 q( y/ l; e, T
收入 Revenue
`) p+ {6 }# C5 T9 L4 O费用 Expense
' \- d9 v$ E$ C0 {9 o/ ]# A收益 Income + s- ]; X) \6 m
亏损 Loss 8 r l+ m6 R# C, ~4 Y) w+ B
历史成本原则 Cost Principle
& k! Z" v0 X% ?( |# s收入实现原则 Revenue Principle / a6 D I5 |: Z- r6 B: `
配比原则 Matching Principle
6 `4 l" P5 u7 q& i6 I, B7 A, q全面披露原则 Full-disclosure (Reporting) Principle ) u: Z) [' Z5 q( \
客观性原则 Objective Principle ' S, R' g6 s; k8 h; u L' p/ V
一致性原则 Consistent Principle
# c* i( G9 T) g) v( p) [$ g+ ]. ?2 |可比性原则 Comparability Principle % m) c8 Q- E7 n' N8 \
重大性原则 Materiality Principle
6 J1 Q9 l4 }% a n稳健性原则 Conservatism Principle
u% S- Y% Q1 [权责发生制 Accrual Basis % k! D3 ^1 b/ k! D$ ]. U
现金收付制 Cash Basis 5 N1 _) |' P! }2 E* F' x2 O
财务报告 Financial Report : P+ |. p4 P1 i2 G3 E! Q
流动资产 Current assets
) P# g A& G9 }9 N9 u" v流动负债 Current Liabilities
: l$ A; r+ v$ v9 u1 m7 D, c长期负债 Long-term Liabilities
7 ~; J1 ]( O1 A( _投入资本 Contributed Capital " }& T/ W. n2 D* i* t: ^# Z
留存收益 Retained Earning {) S0 _4 i1 }" a& R
0 o7 c/ |) `, p/ q% a------------------------------------------------------------& ~( g4 L( Z( ~5 A7 k
（2）会计循环
% j" i4 J% N$ L! Y' I& Z& i, l# C会计循环 Accounting Procedure/Cycle % P' Z3 r2 O: B: i- n
会计信息系统 Accounting information System * O: F9 I6 G4 C" B8 ]& i: O
帐户 Ledger
$ @8 w* B" |1 Z1 w# f; ?8 X$ v会计科目 Account ! D! S3 p' `. @7 [7 s
会计分录 Journal entry . S d. x" m* g7 k: ^& w
原始凭证 Source Document + u- a5 N# F a& P' L' F+ h: ] G* I& n
日记帐 Journal ) z9 p, S( |- n5 C0 p' [' c0 M* Z
总分类帐 General Ledger
4 v/ ^# O8 ^- U# ^/ L: K2 {明细分类帐 Subsidiary Ledger
2 n/ [ L0 N8 M试算平衡 Trial Balance 7 ~( w% n( H, D: Q B) W' |% B
现金收款日记帐 Cash receipt journal
4 U* H$ n D) Y现金付款日记帐 Cash disbursements journal
( ^# A; v* L8 f% y# K/ T销售日记帐 Sales Journal % q2 n. {2 e2 q* g! V$ I; t8 \
购货日记帐 Purchase Journal , ~5 o8 v- B0 Q$ B( X9 F
普通日记帐 General Journal
' N0 @$ r/ k, S( z0 y& T2 B& M工作底稿 Worksheet ( D+ X+ O% d; J3 o0 O$ {
调整分录 Adjusting entries
4 k9 w. [+ g g) A( x7 b* h$ J& g结帐 Closing entries
- n; ~8 m. a9 X& Y3 t1 Z" m6 d. D# q
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1 g* i, j5 d2 o b+ c* ~ L, h/ \（3）现金与应收帐款 ! a5 Z% T7 j8 c% H
现金 Cash
) ^5 ~, D d" I- d8 N' D银行存款 Cash in bank 0 @% W- z4 X9 N# S. x
库存现金 Cash in hand " G( @) ?. `* ]
流动资产 Current assets
" H% @+ P9 q9 D3 c- z) R偿债基金 Sinking fund
m: u- e, c$ ^定额备用金 Imprest petty cash & q0 T* U P- w: p
支票 Check(cheque) 8 v/ V9 M4 L P& C4 T# {0 t+ D$ a
银行对帐单 Bank statement
# W3 u+ K- C1 R4 P' V3 ^! E银行存款调节表 Bank reconciliation statement \/ U% o- n8 m* l% Y
在途存款 Outstanding deposit
7 B4 L) \6 d% e/ H3 g在途支票 Outstanding check
' I! G/ V. {# y* H) h. Y应付凭单 Vouchers payable & e5 s) t' I; Q* u, J
应收帐款 Account receivable : C$ m7 h3 @4 L7 f" y
应收票据 Note receivable 6 S4 P; r, A1 M0 U: \3 O! ^/ ?
起运点交货价 F.O.B shipping point
. r4 I# C* j; T+ B! g* M9 e目的地交货价 F.O.B destination point % K, W- o3 a' X5 v+ o: v
商业折扣 Trade discount - O j8 e3 D5 k& B/ N3 w
现金折扣 Cash discount
- V. j( n, ~/ Y销售退回及折让 Sales return and allowance
* b8 ^0 e V. u& _' ]9 s坏帐费用 Bad debt expense
+ g* `( d, ]0 T' R7 f$ E备抵法 Allowance method , l8 K* ?, o; }& N8 c
备抵坏帐 Bad debt allowance
) d6 f9 h. Z: r4 s" |' a1 H) n+ d损益表法 Income statement approach
O0 e3 {' Y1 ~资产负债表法 Balance sheet approach # C7 }6 `- Z/ F
帐龄分析法 Aging analysis method 5 H1 F2 X! d# `) g: K9 M
直接冲销法 Direct write-off method & u4 D2 ~$ x* J/ I. y- S( [4 X
带息票据 Interest bearing note + X6 r0 f- p+ H3 c5 V9 |/ Q
不带息票据 Non-interest bearing note " |2 R- `; v# X* I9 ^ F
出票人 Maker 1 p' `) z" C# E9 [ n4 l5 Z9 F
受款人 Payee : Y: p' y6 _% w
本金 Principal # s0 e8 l+ P! L1 R& x
利息率 Interest rate / T' z2 q1 g O! V: P/ J
到期日 Maturity date 0 X2 |* j+ ~: N9 {2 ^$ j
本票 Promissory note * Z' w1 u/ q9 H2 b, p5 H t; ~
贴现 Discount
3 J8 M1 O4 f" O+ a6 H背书 Endorse r3 I6 o& @# h# Q( {
拒付费 Protest fee ( F( ]$ m- l: d, n. y
' e6 Z: V1 Z; C
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1 z- |/ }! T! h; e# C. G' J（4）存货 - {" s7 }( s/ j' ^
存货 Inventory 4 p7 C I' E* \; M* r
商品存货 Merchandise inventory
4 B: J) o/ s9 M8 c1 m产成品存货 Finished goods inventory 9 g5 x+ w' [ u6 x5 g# V
在产品存货 Work in process inventory
+ X1 I: l; L9 r/ T4 N- w# a0 f& ^原材料存货 Raw materials inventory # \, G/ L$ n1 E8 ?
起运地离岸价格 F.O.B shipping point 7 \4 {- m; F2 D" ], K9 s2 q# l
目的地抵岸价格 F.O.B destination
+ l" C* L5 l. W8 ^7 y寄销 Consignment 6 c$ ]1 \" b* x F9 {" f, Q5 a
寄销人 Consignor
, a2 D: u! j4 P* I+ B1 Y- N承销人 Consignee ; x2 p0 F" w* }% d Q
定期盘存 Periodic inventory 2 ?% Q3 a0 E, [/ l. K: G
永续盘存 Perpetual inventory
3 R/ C( G, m# J+ j购货 Purchase
/ I( k( L: X1 Q2 E购货折让和折扣 Purchase allowance and discounts : Y& @; H. a S) O0 p3 D
存货盈余或短缺 Inventory overages and shortages 4 M6 e- v- a0 f# t
分批认定法 Specific identification / A0 G) ]6 L- c5 e
加权平均法 Weighted average : H. k7 I. c# f1 ]
先进先出法 First-in, first-out or FIFO
* J$ E+ _1 L$ Z( O7 h( m后进先出法 Lost-in, first-out or LIFO , m! m' J4 J4 B3 Y
移动平均法 Moving average # Z! Y- m( _9 [1 B
成本或市价孰低法 Lower of cost or market or LCM
5 T3 }* z7 g R) G市价 Market value ( ~; f* v/ ~8 J/ I' j0 k" J
重置成本 Replacement cost ' j# p$ F( v/ K- ]5 Y4 X
可变现净值 Net realizable value
( T( d5 \3 d# O: |9 @& L上限 Upper limit ' `% p$ V: }) K3 f0 V& \8 N
下限 Lower limit 5 J) R! j. f. U( K8 Z* [% a
毛利法 Gross margin method & h/ w- O4 `$ g' X! U, k
零售价格法 Retail method - ~' i. C8 r& U" k
成本率 Cost ratio ! @+ z- t3 ]. s( f9 W; q! V
" B9 B7 g! n, j# o* L! n" A------------------------------------------------------------
# a/ d" |5 X) c（5）长期投资 $ E$ M8 C2 S4 C. v# W- |
长期投资 Long-term investment 2 A0 X: N7 A1 ^* b# }9 z8 y
长期股票投资 Investment on stocks
4 S4 W2 { l }. _* d e+ V长期债券投资 Investment on bonds
6 H! S* r4 [; r7 `( _- {; p成本法 Cost method / P% \8 P* k7 R/ F' W6 B. t
权益法 Equity method
2 a5 M( i, Q. j n5 c8 F合并法 Consolidation method
7 Q2 _* O2 V, p* i股利宣布日 Declaration date 5 J( s. V: W- i! M
股权登记日 Date of record , Y0 U- }% H+ ] C
除息日 Ex-dividend date
. k9 x( D7 G0 j+ ]' D5 s, k付息日 Payment date
. \/ A5 J: ~% ?$ l! M7 o债券面值 Face value, Par value . d( G5 A5 I2 b+ ]: P. `; ]# e' V
债券折价 Discount on bonds
+ K8 _* b0 @/ c9 n, i+ x债券溢价 Premium on bonds
/ A3 X- k4 F0 }! m: N票面利率 Contract interest rate, stated rate % q- o' t5 k# q0 H" s
市场利率 Market interest ratio, Effective rate " E/ v2 W& A/ A) r+ C) e& f; W7 D
普通股 Common Stock
! ^% d: X' r0 j4 R7 T# [优先股 Preferred Stock " E' @' {; E! {, d
现金股利 Cash dividends
/ b$ B! r! ]3 |9 |% D5 Z! Z股票股利 Stock dividends . [4 O* G# U2 X7 a0 l; N
清算股利 Liquidating dividends
* C. q" @0 n1 |! U, g% s- c- r% H到期日 Maturity date 6 K5 E" z: W# F3 l3 A
到期值 Maturity value
* u- _4 {2 o+ Y直线摊销法 Straight-Line method of amortization
3 ~3 B4 ~1 \* N) k实际利息摊销法 Effective-interest method of amortization
. z! u6 v+ @% u0 c5 ?
; a9 Q. W0 N1 K1 I2 _ {) f. W1 Y& S---------------------------------------------------------
0 b. M" b8 _( C9 \+ ~& T' q( z; H（6）固定资产
4 R; U8 I; O* c" r固定资产 Plant assets or Fixed assets ' x! v- \: R& F
原值 Original value
5 y/ {) W$ W# C3 V0 c2 |& y预计使用年限 Expected useful life 7 K9 x U( q) Z
预计残值 Estimated residual value 5 d7 g6 d* P5 G0 ?
折旧费用 Depreciation expense
: T! [% P3 F' `累计折旧 Accumulated depreciation 7 R* I9 [; o- K6 H1 \$ ^7 x0 Y9 j8 m) N
帐面价值 Carrying value
+ n# \2 |. m1 N& G. }) W0 G E应提折旧成本 Depreciation cost
8 n$ E$ W h! a6 D! B) S' [7 [净值 Net value
4 o0 y/ c% ?" P2 O3 C& `5 q在建工程 Construction-in-process - n% Q+ E- |2 q1 E9 @
磨损 Wear and tear
' k: |9 y; [6 ?& }3 j过时 Obsolescence
/ b: t; }4 ?& D' D7 l3 H: o: U0 v直线法 Straight-line method (SL)
8 l1 D/ x' B* N工作量法 Units-of-production method (UOP)
1 @; q4 M. D! w2 M0 S8 @加速折旧法 Accelerated depreciation method
9 `" B$ h( Q) Z/ p3 ?# I双倍余额递减法 Double-declining balance method (DDB) ! W6 _# t( ?4 v4 ~- o
年数总和法 Sum-of-the-years-digits method (SYD) 1 X8 `9 ~) H J- T3 c6 |/ T/ i
以旧换新 Trade in
- s$ j/ f3 Z* _; r经营租赁 Operating lease 9 }- [" r2 v4 j) | b
融资租赁 Capital lease
# l4 v) n2 ~* _. j' A1 U廉价购买权 Bargain purchase option (BPO)
6 |7 T3 ]" o. B4 X3 w& M资产负债表外筹资 Off-balance-sheet financing ' `, G" z, }2 e/ z- f! h' g5 ?3 q
最低租赁付款额 Minimum lease payments: j- @1 \: k @1 V) F/ n# S
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（7）无形资产
, ^& ^1 x% U+ \9 v6 C3 s无形资产 Intangible assets ( Y% \! G5 a/ F! c( e
专利权 Patents 0 ^1 d/ a( P- _8 k) z2 p) ]
商标权 Trademarks, Trade names
8 ?! i5 ?9 L# j5 |1 o& @著作权 Copyrights 9 ~0 j5 ]6 J- u' Z2 O
特许权或专营权 Franchises
0 j' v; {8 J e/ O, l! F% W" d商誉 Goodwill G9 n- r" z! l" j6 o
开办费 Organization cost
# L8 k) Z _2 H5 I- h租赁权 Leasehold 7 S1 P8 J& O, ~! `2 w
摊销 Amortization 4 h' e6 t) V9 V7 r/ W, @* y1 J
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% A; e( I. r+ }* v（8）流动负债 + q9 }+ F8 Y' x
负债 Liability
# A3 b' m' h0 u: {: E/ }流动负债 Current liability + i/ W0 h1 V, _4 R+ r" X7 {
应付帐款 Account payable # G# r, U7 r3 U
应付票据 Notes payable - k7 v8 F0 ?: s: u8 L5 _7 A
贴现票据 Discount notes
0 r( W8 _ @5 ?长期负债一年内到期部分 Current maturities of long-term liabilities( R" ^; K+ i" W! m0 F, j# d
应付股利 Dividends payable
5 N1 L, n" i, `/ D# {& N( z4 p预收收益 Prepayments by customers
/ O `- A# a: n1 v存入保证金 Refundable deposits $ ^% W/ z/ A1 r4 \( W1 v
应付费用 Accrual expense 9 s" g, `3 I% l$ [6 ~
增值税 value added tax
' f. Z+ J, x& b营业税 Business tax
3 @& T* Q% a1 L5 U应付所得税 Income tax payable
! m! v& a! O# |; x应付奖金 Bonuses payable
+ O2 {$ G' d0 o) R4 J* U产品质量担保负债 Estimated liabilities under product warranties % }8 z: v1 e) y$ u7 T9 }5 \
赠品和兑换券 Premiums, coupons and trading stamps
0 r( v& m9 @6 W, |或有事项 Contingency
8 x+ b+ L, {. r: c- w; x( O或有负债 Contingent
" m, J; R0 A% A) O" G或有损失 Loss contingencies 5 ?. ~ @6 h$ |3 h& z
或有利得 Gain contingencies 4 @" W# c0 r& t
永久性差异 Permanent difference ) h( u) c4 y/ z: ? [$ D
时间性差异 Timing difference 6 H! Q2 @( \1 y, [1 v
应付税款法 Taxes payable method 4 Y2 o, O8 {. |! g. Z' h! V' n
纳税影响会计法 Tax effect accounting method h+ G& p# q0 H; e; e/ j
递延所得税负债法 Deferred income tax liability method
a; h7 ] _; M8 C
% C7 O, ^* X/ S------------------------------------------------------------
7 z" f e6 M: C+ k% x（9）长期负债
- U' H8 N# G4 V/ ~3 O长期负债 Long-term Liabilities ! C: n* l7 L- U$ R4 e. q
应付公司债券 Bonds payable 1 m2 s5 [3 j% | l$ Q6 G0 Z: T2 [2 O
有担保品的公司债券 Secured Bonds ( G( q( A* w/ P1 T) m
抵押公司债券 Mortgage Bonds # j9 c8 j# W1 m
保证公司债券 Guaranteed Bonds
; W8 D; H, Z( |$ H. x- \' M信用公司债券 Debenture Bonds ( P6 s2 q; c. K. s2 ^( b c
一次还本公司债券 Term Bonds
! F- U/ Y+ J4 x8 h/ |分期还本公司债券 Serial Bonds
: k t/ x1 F" l ~2 A可转换公司债券 Convertible Bonds
% s# y: Y: I% R) z5 R6 |% o$ b可赎回公司债券 Callable Bonds
& }7 J' c* X6 O可要求公司债券 Redeemable Bonds ( u5 J$ p6 R; x0 ~" }+ L4 i
记名公司债券 Registered Bonds
/ U0 e$ T# z7 q无记名公司债券 Coupon Bonds
. w' |. b; R2 h; I9 L普通公司债券 Ordinary Bonds : ` ]. @) c" z G
收益公司债券 Income Bonds
9 R0 x- t A6 W( Y- w8 X M名义利率，票面利率 Nominal rate : t) ]2 Q- _/ j/ n% l" n
实际利率 Actual rate . o' [- a: G, u+ e
有效利率 Effective rate
; W. `1 d1 y7 W' R2 f9 t% k. c溢价 Premium ! b2 _' c* T* N3 j( T0 y0 ?
折价 Discount
+ v+ u+ |( v* u9 P面值 Par value
5 X4 B5 g2 l' X直线法 Straight-line method ) [ b" {8 z* ^7 T3 c6 N
实际利率法 Effective interest method 0 V& v% t# r1 x0 C
到期直接偿付 Repayment at maturity / w8 q. A' }( H- u2 M5 Y
提前偿付 Repayment at advance
9 R9 V: G! Y# i1 p1 |. R偿债基金 Sinking fund 1 B3 u8 p, [) Q2 H, x
长期应付票据 Long-term notes payable 0 S3 {$ K! |* W% P6 n# o' {1 S
抵押借款 Mortgage loan
# Q+ H9 T) O! ~/ n5 E9 u--------------------------------------------------' o6 V9 K2 `1 Z# R9 |
（10）业主权益 $ a, a/ g/ J8 H
权益 Equity
2 T% H6 f5 l! P" u业主权益 Owner's equity 6 w2 |0 g/ d) q3 B* h5 _
股东权益 Stockholder's equity
8 b. M' U6 f8 g2 b. t( E1 e投入资本 Contributed capital
, D& R+ |- p# o7 E缴入资本 Paid-in capital 6 Z, N0 a! a% k/ ]1 s
股本 Capital stock
/ {- o- v2 R' Y( N5 \资本公积 Capital surplus
% W8 S c0 g( T( f$ \留存收益 Retained earnings
" O2 }( ]* B$ n* y7 g6 n1 y核定股本 Authorized capital stock + Q8 _1 t3 b u" [# T; a
实收资本 Issued capital stock
6 N! H8 c+ H2 _发行在外股本 Outstanding capital stock ) P! a/ }" {1 b. E `1 P: D
库藏股 Treasury stock
2 B, v: _9 _9 z( N8 S普通股 Common stock
- U o: Y; N& d. [% o2 D优先股 Preferred stock
; ], }: \; O. b累积优先股 Cumulative preferred stock * @* M) [6 ~% D7 U
非累积优先股 Noncumulative preferred stock
3 G* X5 B( s3 P. T- t" S) R完全参加优先股 Fully participating preferred stock
1 g5 P! Z$ F2 N/ h. n' e部分参加优先股 Partially participating preferred stock : R" e1 |4 ^7 }- U- s: W
非部分参加优先股 Nonpartially participating preferred stock . H3 k# T3 O2 \6 o P1 @% I0 y
现金发行 Issuance for cash $ b: y1 H2 s9 @" T/ v4 c
非现金发行 Issuance for noncash consideration 3 H% p3 o" w4 v* l5 O1 J
股票的合并发行 Lump-sum sales of stock
4 Q# M& J- D9 p$ D1 F7 o5 A0 F发行成本 Issuance cost : c x% {( A+ s: y7 N8 {
成本法 Cost method
3 Z( r4 r+ r3 J/ i* v面值法 Par value method
* X: {, Y4 v- c9 J- t3 E' z捐赠资本 Donated capital
- }$ Q4 A6 q) j4 y+ `. P盈余分配 Distribution of earnings
; U' S% H# H; \; @股利 Dividend
' U! D4 F# }! g股利政策 Dividend policy
, P0 r% P! P1 A' r: f宣布日 Date of declaration
; c, d( A. o/ U9 E7 {) n股权登记日 Date of record ! p* v6 w1 d7 v9 W6 D! m
除息日 Ex-dividend date
9 L7 A2 v& t" c) P4 A: e+ {股利支付日 Date of payment 1 }) b: {% S' n a6 B& U4 ^+ ^
现金股利 Cash dividend
% u8 P# l/ f6 ?4 U S" E股票股利 Stock dividend
( W s/ g X# M1 l4 O3 Y1 p" F拨款 appropriation - g6 Q- T, @: y
------------------------------------------------------------
1 o/ ^( c4 k M' t3 T（11）财务报表
/ p; m" N% y7 p! M, V9 ^4 D$ V财务报表 Financial Statement ) k6 U+ b/ Z' \( x+ d
资产负债表 Balance Sheet
) _7 n3 F( e+ I8 Z收益表 Income Statement
& i$ [6 }4 Q2 K0 ~# e8 Z帐户式 Account form % u( p& t4 Q2 q* m" y- k7 F
报告式 Report form
$ o% M) y/ T- ?编制（报表） Prepare
" u4 C5 C7 w: c. n: F9 ^工作底稿 Worksheet & q8 l# X! @4 V% s% `& S
多步式 Multi-step 7 F4 J) t4 ^; z/ u- @0 T
单步式 Single-step
5 d! T/ x# n i8 S-----------------------------------------------------------
; q/ ? W$ ]# Q4 X" w8 c1 z（12）财务状况变动表 9 I$ X! ]" N; y- g+ @ g; a
财务状况变动表中的现金基础 SCFP.Cash Basis + }3 K0 [7 ]! D1 Y" P
（现金流量表） 5 |& H# p$ Q) j: P) \6 V3 l6 b3 O+ E
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 7 L7 E9 h% N2 ~. |/ a
（资金来源与运用表） $ _. v1 F: A: Q9 M& O5 O
营运资金 Working Capital
2 E& f" F7 B1 z; q+ f全部资源概念 All-resources concept 0 Z6 z! M1 v. q) d, v
直接交换业务 Direct exchanges + @& P0 Q5 G5 n; `5 j
正常营业活动 Normal operating activities * g% J/ n( e) {: U( v* m+ h
财务活动 Financing activities 1 n3 s' K Y P' Y* J
投资活动 Investing activities 3 \; N0 i$ l+ \
----------------------------------------------------------- Z, S/ O3 {% i- x
（13）财务报表分析
$ A/ R7 l2 }( F$ ?4 C& U财务报表分析 Analysis of financial statements ) z x0 [4 g1 P" R( }" L0 t9 Q
比较财务报表 Comparative financial statements
; |) P a# F3 P趋势百分比 Trend percentage
3 |0 m/ x) l# e0 B- E7 O$ m比率 Ratios
) j+ I" f$ t0 f普通股每股收益 Earnings per share of common stock ! S! B& M( n" A4 `; [8 K
股利收益率 Dividend yield ratio
: Z& \# L7 ?) d2 K. a* S V价益比 Price-earnings ratio 9 t2 u# K! M& R- B* ]# H/ N
普通股每股帐面价值 Book value per share of common stock
- r+ l1 {" v0 B; m$ [; G* m! K) A4 t资本报酬率 Return on investment 4 ?, q% M3 R2 J+ w' p
总资产报酬率 Return on total asset 0 i$ V/ |7 D/ i6 @# y
债券收益率 Yield rate on bonds
6 q7 O( R, f! y已获利息倍数 Number of times interest earned - t0 H) f0 I' l; W
债券比率 Debt ratio 7 V9 ]$ ?) f! y
优先股收益率 Yield rate on preferred stock 7 Z) T/ x8 V5 Q
营运资本 Working Capital
* X: r* R* r+ v3 E7 p周转 Turnover , g& Y3 C+ U% n, g* [2 V# d
存货周转率 Inventory turnover 1 s! u+ _' q. \* d/ l+ j
应收帐款周转率 Accounts receivable turnover , e6 T- r- R* p
流动比率 Current ratio # I( E, [/ w6 Q4 B1 Z/ r& b4 D
速动比率 Quick ratio " ^. j/ H" L5 E7 Y+ ]
酸性试验比率 Acid test ratio9 Y: j+ I8 N# U3 J( B' C1 @
------------------------------------------------------------
3 _4 w3 w- u( M- J& ~/ z3 X2 Y% C8 G* L4 Q. ?/ W
（14）合并财务报表 # V$ P4 {* t" u, E5 f0 U7 u
合并财务报表 Consolidated financial statements
2 L4 C* Z! n5 O- J# X+ r4 t( B吸收合并 Merger
+ p3 h8 r) `1 d# w创立合并 Consolidation
- b" J) v6 t: { Z1 q, ~. @控股公司 Parent company 1 D( B/ |' j! |7 W8 _3 ]. a
附属公司 Subsidiary company
" D( P% Q! ]: f g$ k$ }少数股权 Minority interest
9 W' u7 t5 m- s7 G9 ]2 i权益联营合并 Pooling of interest
4 X6 @$ D* R% N2 K/ J% a$ K购买合并 Combination by purchase ! k; R& c5 m* u# ^- b
权益法 Equity method ; L+ [+ |# s1 k' f8 J
成本法 Cost method
( S2 m& T" c5 v
$ @; E f. m( o1 Q. A5 [------------------------------------------------------------, |* Z4 |! d' _) s- S7 d) S, D
（15）物价变动中的会计计量
/ D, j6 ?3 j4 H) x% v物价变动之会计 Price-level changes accounting
; H( M* u" w* {. N' L" S. P一般物价水平会计 General price-level accounting
/ f8 L1 P: o+ `货币购买力会计 Purchasing-power accounting
/ i, ~; n8 q# C5 ~" W$ C统一币值会计 Constant dollar accounting " ?; q. A4 ]- u4 ?6 u5 n
历史成本 Historical cost
' g; z/ N2 Q* @4 o! r7 }现行价值会计 Current value accounting
. \8 V9 u' I3 x/ P现行成本 Current cost
i2 s$ W% I$ w2 d, t重置成本 Replacement cost
' A) _# q' n5 l4 g! x0 D物价指数 Price-level index
( V& `* O" O. K& \国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
# `' N2 j) w# }/ L7 t消费物价指数 Consumer price index (or CPI) 7 G9 n( e7 t; p! f; N6 H T
批发物价指数 Wholesale price index # A* \& |; K; y! w0 y" p
货币性资产 Monetary assets
* s% \2 ^, Y6 P b& A w6 l货币性负债 Monetary liabilities / s# g d! e' f& B/ z7 G9 M
货币购买力损益 Purchasing-power gains or losses
- [3 T$ H+ a) t; z' ^4 U9 }/ E, @资产持有损益 Holding gains or losses
; [* X9 ~% [" C$ B未实现的资产持有损益 Unrealized holding gains or losses
2 W- S' I0 s. C, j( s4 {8 e- h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
