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（1）会计与会计理论 6 T! W% T' h# |, A0 c
会计 accounting
' Y3 D @; ]4 \, m2 E$ z8 @/ k4 ]1 ~$ j* A决策人 Decision Maker 6 |* r( ?4 |. @- _
投资人 Investor
+ P* N- h1 a" Z# c股东 Shareholder
3 x9 |" _( W6 ]7 O$ x4 U# j* H4 q债权人 Creditor
& r S& H4 t! J! w. J' ?财务会计 Financial Accounting * ^2 ~0 P5 i. O: v
管理会计 Management Accounting . s# E; Z- b: ?* I8 v5 Y( B
成本会计 Cost Accounting " X; ?) k% Z+ Q$ h- w6 P
私业会计 Private Accounting
" P5 Y/ c a) M7 b% f* B公众会计 Public Accounting 2 g8 q0 H- k& |
注册会计师 CPA Certified Public Accountant
0 | U9 @- I0 z* E国际会计准则委员会 IASC 3 B$ F: J- K4 ?. i* l. j
美国注册会计师协会 AICPA
3 R" g+ l1 S( b财务会计准则委员会 FASB
" k- p5 `+ X6 [7 q& `. @管理会计协会 IMA
8 r6 }* q! y% t美国会计学会 AAA
$ \$ I% J& w2 g: p6 v税务稽核署 IRS
i. \: I. F; K- D& {独资企业 Proprietorship
; j$ W- @. b3 O" m+ e. B' S合伙人企业 Partnership ' j( ` S/ O |2 D" S1 h
公司 Corporation
! Z* {. L0 P; ?. S, _5 y会计目标 Accounting Objectives
! K! o4 D+ n' x$ E会计假设 Accounting Assumptions - t: ~3 U; `5 p: M8 U
会计要素 Accounting Elements
# B4 H' B5 U8 Y( h5 d5 f. h会计原则 Accounting Principles 9 f' q& d$ |; p8 j, P3 R4 O
会计实务过程 Accounting Procedures 4 |, p6 e( {$ m+ H& Q, U3 b- U% A
财务报表 Financial Statements
% g$ w0 F% n9 u7 L- ?财务分析Financial Analysis - O- V/ e) d8 ^9 X: f
会计主体假设 Separate-entity Assumption
& Y, e! _/ ~. Z/ w: r# d货币计量假设 Unit-of-measure Assumption
. Y- k6 ?% \1 E7 Q0 P- ~0 e) B持续经营假设 Continuity(Going-concern) Assumption
( M4 B( z2 ^) I8 B会计分期假设 Time-period Assumption ; U5 Q; `$ @$ T: N" C& y+ j
资产 Asset * w- z( h* Q k" f% R* C
负债 Liability * I: W& U: k% v% m, u: s
业主权益 Owner's Equity & S% f$ Q, d& q! z
收入 Revenue
# ^/ r% Z8 ~, Y! f/ [0 t费用 Expense ' N, l4 u, u2 ^/ F' M- J
收益 Income
' a {/ I7 {0 \/ \亏损 Loss # S6 A, v& N" q1 c! I( F8 X
历史成本原则 Cost Principle
4 ^, P( P/ E/ I% k2 J3 k收入实现原则 Revenue Principle
, ^$ I" _( O' w配比原则 Matching Principle
5 g; M! O5 [& R4 Z0 F全面披露原则 Full-disclosure (Reporting) Principle
! v$ x2 p' n$ B1 Y, V" x4 l/ q) Q客观性原则 Objective Principle , H! L# r5 I% ?3 ^5 k
一致性原则 Consistent Principle 4 E( K7 X+ X- ~3 q4 u1 M( q% @
可比性原则 Comparability Principle
1 Y+ J, [9 v' q$ _5 n" W# O1 n重大性原则 Materiality Principle6 ? H ^2 F9 f" {1 ^+ g& g+ u. k4 a
稳健性原则 Conservatism Principle ; `5 F/ n' a! U: N+ N' D% n0 k$ \
权责发生制 Accrual Basis 6 f1 V* F4 a, b, R: Y
现金收付制 Cash Basis ! k V$ I" c t% D |8 w
财务报告 Financial Report
. K$ O: v4 T8 {* n: N C# ]0 O流动资产 Current assets
5 g. c; w7 }7 |1 [ l7 j( ~流动负债 Current Liabilities 1 b. S4 q& u9 K
长期负债 Long-term Liabilities
+ {: Y* O! o! _5 `1 g' S$ ?! p/ }1 O投入资本 Contributed Capital
% J/ ]- _4 K1 {4 Z( O4 ^( g留存收益 Retained Earning1 s$ S* j* c6 P" n
0 t7 K8 U3 j$ J' i------------------------------------------------------------, Z/ D' w: J5 ?$ X
（2）会计循环
# K4 ]$ \: ?8 N; J2 x会计循环 Accounting Procedure/Cycle " {7 o* x4 K2 [2 J. B% s3 {
会计信息系统 Accounting information System 2 t6 i- [0 G& n9 x0 R
帐户 Ledger ]9 m0 x. [# e! [' P# u3 R6 j8 |
会计科目 Account 0 ~ A! G: U8 l/ K
会计分录 Journal entry
: }7 ~ n. h e# p- z原始凭证 Source Document / k* r! e+ ^$ P2 t `
日记帐 Journal
1 I' K- y( S( G总分类帐 General Ledger
$ e# a! P; s) e明细分类帐 Subsidiary Ledger 7 D5 F( Q+ a) R
试算平衡 Trial Balance 9 U% C. \; L* b5 I& l5 d$ E
现金收款日记帐 Cash receipt journal
6 r; M, d& q, Q' R& S4 h现金付款日记帐 Cash disbursements journal
0 |+ O( j2 W* h) b7 Z% O( [5 e) `销售日记帐 Sales Journal
8 q+ o4 R* C$ D" B: C购货日记帐 Purchase Journal 7 h+ ~! k" C' c' o \
普通日记帐 General Journal ! f O$ k8 }8 }" L C, R
工作底稿 Worksheet
F3 S- J0 r& ~) a, }调整分录 Adjusting entries 0 `! p9 c% \9 }& d- ?' E
结帐 Closing entries
$ z$ l; ^$ J& P1 i [& {$ b# P; S) k6 q6 n3 o1 l" K' U, Z
----------------------------------------------------------" k3 R. X4 f- g% X, ?: g
（3）现金与应收帐款
( t: C; T+ S8 ?2 K0 C5 Y现金 Cash
/ `# D1 S( f! @9 U$ {/ l% `$ j# o银行存款 Cash in bank
+ J0 q- ^. `$ N& k% v6 P3 d7 f/ u库存现金 Cash in hand
1 L) B9 x, M W; R e流动资产 Current assets ) F: z" e6 V( s N! o0 U# f
偿债基金 Sinking fund
% ~) I x: v |% @8 N: }. ^定额备用金 Imprest petty cash
( D+ x( [. x$ M2 C支票 Check(cheque)
5 Z5 X6 S3 r& Q' b3 M' A# u银行对帐单 Bank statement ; `4 R$ C: H/ N$ Q! ^
银行存款调节表 Bank reconciliation statement 8 A; O# z1 d* b: x; K! T3 p. W
在途存款 Outstanding deposit
* c. W0 j& Y/ l& g3 p在途支票 Outstanding check : P* A+ w: \6 f1 M
应付凭单 Vouchers payable & |+ n! S1 d& u* E& r
应收帐款 Account receivable " j/ F6 v- C- N8 T+ V; G$ g& _
应收票据 Note receivable
* Q9 r. l h/ k" B& v( b起运点交货价 F.O.B shipping point
* q1 b! e( ]' ^' j4 z目的地交货价 F.O.B destination point 2 U" B1 B& [. s8 ~3 H
商业折扣 Trade discount 9 {; t P" Q7 f* X
现金折扣 Cash discount ; {1 r, a) u$ F$ h* y% [% D0 i
销售退回及折让 Sales return and allowance * q t0 V: v g) e# K! s# D
坏帐费用 Bad debt expense
+ r5 ^) H) {/ ~备抵法 Allowance method * Z8 \7 x# p. d( J( e/ m
备抵坏帐 Bad debt allowance 4 G" i1 B# z: S5 |. S% H+ j5 E+ }
损益表法 Income statement approach
$ @. v$ U2 ]( M9 ?- `2 _资产负债表法 Balance sheet approach
7 r, p3 h3 g. o: x0 `# n帐龄分析法 Aging analysis method
$ G; n5 I/ ^/ X, O; _直接冲销法 Direct write-off method & M% r$ s) [: ]6 \
带息票据 Interest bearing note
- j6 ^! N9 C0 K% h6 n不带息票据 Non-interest bearing note
' W# `9 Z" i; e( v/ N; M出票人 Maker 0 _3 i6 g! O2 q
受款人 Payee * l) A2 N3 ~# b" t+ V0 ?3 B$ Y
本金 Principal
5 W8 ?. Z9 z8 L/ r. h# t2 _利息率 Interest rate
0 O% i4 D: b0 L( D8 }' ^到期日 Maturity date
4 V0 ]1 r7 h7 J% V! U本票 Promissory note }, q; b% G7 b' b# q y
贴现 Discount
" ~) r) f$ @# G2 X8 B6 f; G1 A/ m2 b背书 Endorse 5 k8 r/ j( @ |: o+ K. v
拒付费 Protest fee
9 C5 E& E M# X# ^+ i& r
# {: Y( `( |1 d5 i------------------------------------------------------------
1 l- L3 R! I8 `+ H（4）存货 % R" \2 v. ?4 ^
存货 Inventory
* \0 z5 j+ {& f+ \+ @" [商品存货 Merchandise inventory % i- ]5 U" C+ x: S9 R/ u8 ^: @9 Z
产成品存货 Finished goods inventory 5 C/ c# ]& U- V# y6 R+ {: q
在产品存货 Work in process inventory 7 r1 {8 ^' P) _" i, X O( {" j+ R
原材料存货 Raw materials inventory
+ ~- z3 {5 V, e- j/ P( X起运地离岸价格 F.O.B shipping point
& v$ k! d3 a) A; x* `* `目的地抵岸价格 F.O.B destination 7 o4 F; {5 ~% j ~
寄销 Consignment , S O: N) A" d0 ^
寄销人 Consignor , q9 ~2 G* s( D" @& m
承销人 Consignee ! `0 a3 F7 J$ {/ z' z7 M
定期盘存 Periodic inventory # ?1 W7 I2 p P9 L+ ]' C
永续盘存 Perpetual inventory
4 H' y- m3 D. }购货 Purchase
( _: Y; B5 w ?: Q/ V$ o. y, n购货折让和折扣 Purchase allowance and discounts 1 w" A4 n( x" w" f
存货盈余或短缺 Inventory overages and shortages 5 R8 M( k1 Y, z! G/ h2 |& e9 ^4 A! a
分批认定法 Specific identification
$ E* t' {) r: J+ \& b2 `' `$ @) a加权平均法 Weighted average
3 T+ D+ H2 Z) L% O4 u1 L+ \0 P先进先出法 First-in, first-out or FIFO
7 J# m* ~ I% Y! v$ ~后进先出法 Lost-in, first-out or LIFO
' `) `) K% r; w移动平均法 Moving average
% H% h% u) `+ X, Y4 H1 i成本或市价孰低法 Lower of cost or market or LCM
a5 L6 M/ n6 M" U5 l5 f市价 Market value
- i3 g! k. Z" y* l; O重置成本 Replacement cost
4 L+ B! i# ?/ V% Y6 D可变现净值 Net realizable value ; L7 z* Y* N% z) h ?8 Z }( H
上限 Upper limit
8 l# ]- t# D3 S6 f下限 Lower limit
/ ~; c$ {+ O' d! F4 I) g毛利法 Gross margin method
7 z! {2 G+ ]8 w' c) W零售价格法 Retail method
/ U' k0 o: X' E成本率 Cost ratio
/ j% x5 N2 P! ?4 x1 G
% G: v& ~' m$ Z- B5 P% `( h------------------------------------------------------------: }6 m3 \4 S. x4 p# d# ^5 E3 n
（5）长期投资 / u' c3 x8 {" v' f! ?+ q" m
长期投资 Long-term investment
' @: E, ?: k1 N! b- s长期股票投资 Investment on stocks
7 b! ?( O& r; n长期债券投资 Investment on bonds
" q" q0 B/ t8 Q; \8 x! r4 X成本法 Cost method 2 r9 f* h# `1 v, [0 [
权益法 Equity method ; o; t) k1 S4 u* X+ k2 w
合并法 Consolidation method
1 K( f5 Y- c# g2 t0 A' @3 u: z股利宣布日 Declaration date
6 k+ }0 }1 a y' l3 L; c+ p) G, o股权登记日 Date of record 3 @9 C( \& ]4 o( U/ ]1 k$ W
除息日 Ex-dividend date 5 d3 S# y$ K- P, w W' g
付息日 Payment date
3 [5 i4 x; A [3 ]8 Z1 w) M/ O. k- @债券面值 Face value, Par value
6 Y3 C: ~/ w1 \债券折价 Discount on bonds
# t6 S, N ^8 v6 N: f* o债券溢价 Premium on bonds - K# [# m- L' I8 i4 Z: J
票面利率 Contract interest rate, stated rate ; |7 l) E% j% n, Y
市场利率 Market interest ratio, Effective rate J1 v3 W# R- P6 w2 F6 o
普通股 Common Stock 0 H1 S) v' `; N* _. y
优先股 Preferred Stock
, s& R0 M6 Q# L. n0 A: m6 l现金股利 Cash dividends 9 D5 _- \/ c! s. ? }; {' w% l
股票股利 Stock dividends 7 \4 d2 V( b' \ S- T
清算股利 Liquidating dividends ' y# h: y( S9 E& ], W& c3 e1 M
到期日 Maturity date . g5 g! }( R" d. `. Y# Q' R. F6 n; s
到期值 Maturity value 7 U- |" X! F& T$ U. e: ^, Z
直线摊销法 Straight-Line method of amortization ( l2 T# O) r' K' k3 n) X8 h
实际利息摊销法 Effective-interest method of amortization
8 K- g9 F( P1 c0 k3 V" t/ [4 p2 L" h
---------------------------------------------------------2 K4 N* E& i$ t( m
（6）固定资产
! ]9 c# @8 L' n. m4 [固定资产 Plant assets or Fixed assets 6 t1 X& {' F6 u8 E5 J
原值 Original value ; e' H% m' l: C, K% ^* E
预计使用年限 Expected useful life 4 {* Y$ S: m( B: f2 h4 z
预计残值 Estimated residual value
- M4 l3 }* D2 p. x) X折旧费用 Depreciation expense
" D! C* i, O! y! x8 h6 g* Y0 a/ A累计折旧 Accumulated depreciation
Z) I2 _2 f2 h7 A4 E. v* @帐面价值 Carrying value 1 W( O7 G5 x7 ]1 M
应提折旧成本 Depreciation cost
; }& ]. p' ]' t5 K6 M3 T2 ]净值 Net value 1 f3 B3 e# K# q& ]9 f
在建工程 Construction-in-process # n! g" y, n, H
磨损 Wear and tear
1 n k% O x4 [! @! b过时 Obsolescence " Z3 j" }: g+ K" p; d2 D
直线法 Straight-line method (SL)
( R* Z6 I& v. f6 b% ?工作量法 Units-of-production method (UOP)
- H9 a6 p. e# B加速折旧法 Accelerated depreciation method 3 q- E/ s0 G; C. F: `4 @
双倍余额递减法 Double-declining balance method (DDB)
$ {& {# E/ L( d* d年数总和法 Sum-of-the-years-digits method (SYD) Y( q' R [( u* p0 M4 b7 v" P
以旧换新 Trade in
' g# {* D( c& {+ v' j) m经营租赁 Operating lease
5 [% i4 l, |9 x& R' ]$ m# t* X融资租赁 Capital lease 4 P0 s( x7 C/ x$ s0 ~: m+ [ n: Z3 s
廉价购买权 Bargain purchase option (BPO) . x- p) o6 m3 X# U4 c- n& ]
资产负债表外筹资 Off-balance-sheet financing
2 W7 D7 c8 {+ S0 p( t最低租赁付款额 Minimum lease payments* B5 }2 m, w# b* x# W$ E
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; I u" s: e0 H1 _5 n（7）无形资产 + b0 p) o' T g" x4 E
无形资产 Intangible assets " r6 i' K# j ?% ]9 \# F4 U
专利权 Patents . ]% G' y$ g9 Y* h3 l) @2 d
商标权 Trademarks, Trade names
8 K) `1 R9 I. x* [4 a著作权 Copyrights - K0 r2 k( S- Z0 Y
特许权或专营权 Franchises
+ p$ ~8 ~" @; Z% ~商誉 Goodwill
8 n) e9 p% `$ f) H2 m开办费 Organization cost 5 C, x& @2 _+ D* d4 d
租赁权 Leasehold
$ M2 W2 \+ _: b摊销 Amortization
, I& y& Y; d; R5 W; K--------------------------------------------------------7 c' M) [$ M/ J9 {* z
（8）流动负债
( a" q6 b, B4 B# X" N负债 Liability
! f& a4 K, C# W w8 H流动负债 Current liability
9 M; |' |& R& S8 g' E/ F0 }应付帐款 Account payable
/ {" P$ N4 W; z9 F4 M应付票据 Notes payable R. h& S2 g4 x! |; h
贴现票据 Discount notes , q- `7 X4 C" I* `" F
长期负债一年内到期部分 Current maturities of long-term liabilities
) K: u( {7 {' M/ r8 O应付股利 Dividends payable
' w1 F& ]: e& k8 O预收收益 Prepayments by customers * X' k, g" w* t1 R% }( O
存入保证金 Refundable deposits
) { x, M1 W+ B3 v2 h ]应付费用 Accrual expense
* l% p" N @ Q: z: T9 S" Z# J增值税 value added tax # ] _) C2 S# ^
营业税 Business tax / w2 v2 F3 |3 E& Z
应付所得税 Income tax payable
$ T3 `2 y( D9 X) Y4 c- v) t8 S应付奖金 Bonuses payable " {% q5 y5 o/ K6 f) E U0 e' L- I
产品质量担保负债 Estimated liabilities under product warranties , g0 F: P' V% K7 r
赠品和兑换券 Premiums, coupons and trading stamps
( N, F, v% v9 W# F, c或有事项 Contingency 3 I/ z$ U& {! @) N
或有负债 Contingent 8 F0 l* D- J% B% |; l: Q( O: r
或有损失 Loss contingencies $ w7 O( j1 V/ i2 t5 W* i: s7 Z2 ~
或有利得 Gain contingencies
2 i, y# V$ k1 ?; K& u% _永久性差异 Permanent difference
+ S* h# n6 Q0 C4 H, \& p* z时间性差异 Timing difference
; b0 J; v; V |0 @! A6 a5 f' ~应付税款法 Taxes payable method ) o- @" @/ Q& S0 a
纳税影响会计法 Tax effect accounting method
: N' P l, j* h/ m1 f递延所得税负债法 Deferred income tax liability method - _& f" f% F* \( z% x# q6 o
. H$ i5 L$ a: K! j$ i. D
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: j) H3 O- Y9 Q2 N5 |3 z5 v（9）长期负债 6 ?. [7 o: j6 w2 y
长期负债 Long-term Liabilities
- M1 ]% Q) A8 L# V: ] O应付公司债券 Bonds payable % x9 q8 ~8 {7 O2 Q3 z
有担保品的公司债券 Secured Bonds , g8 W0 V& N L0 i' J% f/ A
抵押公司债券 Mortgage Bonds 5 u, P9 X! V G
保证公司债券 Guaranteed Bonds
o' j( [6 u( a5 s0 D* d信用公司债券 Debenture Bonds 9 c7 V' N0 m( W l9 u+ n
一次还本公司债券 Term Bonds
3 r7 V# e) G8 I' \% z分期还本公司债券 Serial Bonds + c7 }* \ E, N: b4 ]
可转换公司债券 Convertible Bonds
0 `1 C; ?" q3 g: a可赎回公司债券 Callable Bonds
' x1 w' ~. ~, Y: W3 I4 W- o; e1 B可要求公司债券 Redeemable Bonds 4 K/ ~2 s" P% r$ S, c# C$ k& a
记名公司债券 Registered Bonds
2 e" H: G2 V4 m$ j5 C- d: d U( o无记名公司债券 Coupon Bonds
2 L2 S7 u7 P7 P! b普通公司债券 Ordinary Bonds
, ~4 u9 ~: P8 O, H# `5 i! y收益公司债券 Income Bonds 1 @# I3 P" H. Z, R1 m
名义利率，票面利率 Nominal rate
/ I: Z8 u" w* Y7 H5 [实际利率 Actual rate
: h$ u- D5 }% |1 t3 J. z有效利率 Effective rate
% s2 H9 y2 N& R, v0 X溢价 Premium
* I1 x% q7 c( H; h9 J折价 Discount . N2 q; _. N9 k, W
面值 Par value
% ~) H/ C! T7 q( }- I! u8 J. q直线法 Straight-line method
! L7 H0 ]8 |* `$ A$ N4 k; G实际利率法 Effective interest method 6 `8 R2 u1 ?- O% ~$ N0 }' P& H
到期直接偿付 Repayment at maturity % S" X. U, O3 k2 U/ G! N
提前偿付 Repayment at advance
+ | u' H. o. [+ N% l) _# K偿债基金 Sinking fund * G/ Q- U* t9 e% z8 ^8 a0 R- N
长期应付票据 Long-term notes payable ( q6 ]% y; A8 F" L
抵押借款 Mortgage loan
/ q, I+ ~6 |1 G* L--------------------------------------------------" a3 Z4 f' i8 [3 `8 \5 L8 e" [: H! ]
（10）业主权益
+ y& F/ e) W1 j5 t权益 Equity 7 M/ G5 B$ I/ Q) O; V
业主权益 Owner's equity 9 s) m# s2 e4 R0 P4 }& j1 `6 \' u
股东权益 Stockholder's equity , g7 \# C, }- Z1 E+ t+ c% V
投入资本 Contributed capital
5 i; Q1 p+ D7 ~$ Y( \缴入资本 Paid-in capital 0 h+ h7 H4 A0 z, b6 S- E
股本 Capital stock
4 D! } z& b. B0 [4 [- Q资本公积 Capital surplus
# X0 p$ C$ g/ ^7 ?留存收益 Retained earnings
; j: d/ J$ q z' l) Y核定股本 Authorized capital stock 8 n1 a8 l4 w! S% y/ z5 U
实收资本 Issued capital stock + T. S! `7 n8 H/ g
发行在外股本 Outstanding capital stock
% J) Q% s* g* e/ L库藏股 Treasury stock
5 \4 v) r0 g* i* s3 c+ v5 \- v% J普通股 Common stock
: |, [. F) P' C% [4 Q# r优先股 Preferred stock " q( k8 J2 ?. F# a9 w, n& X$ @" s
累积优先股 Cumulative preferred stock # M- L1 \6 ^' m+ m# Q# }
非累积优先股 Noncumulative preferred stock . F+ M3 s2 {+ U
完全参加优先股 Fully participating preferred stock
, {: L+ n, \9 U5 n1 F部分参加优先股 Partially participating preferred stock ( }; X1 w- y: L9 j
非部分参加优先股 Nonpartially participating preferred stock ! p, e! M4 g6 x
现金发行 Issuance for cash
: _* ^! R9 V# v5 _" i非现金发行 Issuance for noncash consideration ! x9 K8 G& f8 W
股票的合并发行 Lump-sum sales of stock
! X0 b' W( @. ?$ i9 \: V发行成本 Issuance cost
! B9 R2 R! A! v. ] s) O. f成本法 Cost method
+ g( J9 z; U% F$ `5 o; W面值法 Par value method 5 ~( X& Z( J( {
捐赠资本 Donated capital & O5 D& h2 z) v; |2 V4 N' c
盈余分配 Distribution of earnings + L. l8 P1 p$ [ Z; u" e( T+ T5 A
股利 Dividend ^, p& Y8 W. t) Y0 S9 k% j; U
股利政策 Dividend policy 7 \8 c/ Y; y6 C2 ]% s
宣布日 Date of declaration + I% k5 q* @, T" a7 N5 |7 R/ s1 f
股权登记日 Date of record 5 _9 h! b9 r5 h) y
除息日 Ex-dividend date * d2 m8 L7 J8 A5 v: _, p
股利支付日 Date of payment
% U8 C6 C, T1 v( ~现金股利 Cash dividend / |4 G, F% c, O6 V
股票股利 Stock dividend
2 v o& d- h+ Y$ @7 b2 l拨款 appropriation
# D! E2 d1 n( S% D4 i------------------------------------------------------------$ j' J+ F7 v( a* K j0 k" D
（11）财务报表 7 D: S! y$ O; m5 l/ L
财务报表 Financial Statement
- j* g2 ]: [. ~1 [资产负债表 Balance Sheet
" d% m" e* N, q, m% l+ H收益表 Income Statement ! X: P0 {9 l% }! b8 i3 {
帐户式 Account form $ s" F0 @# a4 E; ?+ P- E' C
报告式 Report form
: k: d- M& O: m0 v# v编制（报表） Prepare : i5 |3 U; f C2 Y5 c; C( }
工作底稿 Worksheet 3 O1 n4 Y3 f, G
多步式 Multi-step 2 v9 ^3 n# Q- f1 B
单步式 Single-step ) a2 J* n+ ^- t! M2 f
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' L- [% _' ^ m- B0 V( o3 i（12）财务状况变动表 ' V' {% E9 y I$ {
财务状况变动表中的现金基础 SCFP.Cash Basis
7 x# ]4 d# C) O l0 S- v L0 b（现金流量表） + ^ `1 q2 r1 _+ [* P$ ^
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 7 A* E% O' ^$ c2 u
（资金来源与运用表） , r0 ?& y( F/ C7 S( n, j4 {
营运资金 Working Capital
7 g' E+ ~- o. b! {# U全部资源概念 All-resources concept " f, t$ y' t6 @
直接交换业务 Direct exchanges
0 L9 b+ }! e6 X) P3 |! K9 F正常营业活动 Normal operating activities ; Y& b! B- X5 \9 d
财务活动 Financing activities 2 {( _) H- h3 w. f( Z
投资活动 Investing activities
) l8 N% ?2 J3 ^, ?& S6 [+ \-----------------------------------------------------------8 G- F/ Q4 }8 g1 u
（13）财务报表分析 " K$ r5 @5 f( y0 C( P+ E# F
财务报表分析 Analysis of financial statements
4 \& I5 O: u8 I. m; A& s. d比较财务报表 Comparative financial statements 7 a& Y$ |+ @+ e2 `
趋势百分比 Trend percentage
2 o! x( K4 e, i; Z& s* N比率 Ratios , {8 R5 z! H5 p
普通股每股收益 Earnings per share of common stock
6 O( J# o, s3 B% I5 g, ^% J8 x股利收益率 Dividend yield ratio
5 Z' V( o: ^, M7 W价益比 Price-earnings ratio
* e& i+ W' j! a普通股每股帐面价值 Book value per share of common stock 4 H4 \# P8 ~% d" \
资本报酬率 Return on investment / m, Q% W) ^, K/ i
总资产报酬率 Return on total asset
+ v# H1 _; B; ]0 \- [5 I! j债券收益率 Yield rate on bonds
: S# a( {; }4 i, n: `已获利息倍数 Number of times interest earned & R# r3 V& s! E. R
债券比率 Debt ratio
" u/ h) w% Q5 d! d( j+ T$ S优先股收益率 Yield rate on preferred stock " d! \+ f. d% @. R
营运资本 Working Capital
! r3 z# c% X+ |/ I6 g+ h) `9 T周转 Turnover
+ M. q8 G8 g" a) ^存货周转率 Inventory turnover 5 }! F5 \, I W" I. U: P
应收帐款周转率 Accounts receivable turnover
4 g9 h7 Y1 n5 B: z- F& {5 y3 y流动比率 Current ratio ) ?4 c" c- L2 n5 B. i$ {2 }2 }
速动比率 Quick ratio
& v- K2 `0 l8 @9 ?酸性试验比率 Acid test ratio- W0 R, e& U8 G. y' y- l) \$ M% [
------------------------------------------------------------
/ d" q" l' U3 k) ^1 U2 n: Y) b
# l+ J5 ~4 Y0 I% c6 b（14）合并财务报表 . b; u$ F* L' B5 {2 ?9 _! b
合并财务报表 Consolidated financial statements 7 G* I( h4 m* t
吸收合并 Merger * }5 q$ m$ \$ d: J+ ~' R
创立合并 Consolidation ; f5 S. \ k# l1 o3 t" X
控股公司 Parent company
3 f% K! s# q1 l# \' [- v6 i附属公司 Subsidiary company " a& j3 e8 T; ?7 e8 a
少数股权 Minority interest
( i+ k* |' H+ E, p权益联营合并 Pooling of interest
) S1 x$ h/ O6 P( f! B% Y购买合并 Combination by purchase
2 d6 u# |4 l7 t) Q% H! w6 s权益法 Equity method * K6 h3 p6 [. b' _) e
成本法 Cost method
. p) j% ~( \9 Y/ E+ q, i/ B2 y3 u
------------------------------------------------------------
- A. f& E k+ R3 i; l c6 l（15）物价变动中的会计计量
$ k, @3 k1 j5 }) k# H7 W物价变动之会计 Price-level changes accounting
6 l- G. J. r. P: e: D7 ?) X一般物价水平会计 General price-level accounting
e6 q; Y E2 v- w' O& l: X货币购买力会计 Purchasing-power accounting
7 ~. m& W) i8 T" R. w. b( j统一币值会计 Constant dollar accounting
) c" W7 |( S- J; Y2 j历史成本 Historical cost ! n( P1 |! e- L( @. ^9 X* ~; L4 c" \) g
现行价值会计 Current value accounting 8 ?3 L( N3 I: v( n" f4 V6 D
现行成本 Current cost
. Z! @) {& N. q( }1 n/ ]: C重置成本 Replacement cost ! w6 A8 a$ K) c
物价指数 Price-level index
9 T0 v L0 M( C' \国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
" R; H5 z6 z$ q9 F6 p; B: ^消费物价指数 Consumer price index (or CPI)
+ _' q1 R$ r2 e# {' ^9 h批发物价指数 Wholesale price index 4 N- `% h1 m9 \7 }/ G+ X0 Z. h w
货币性资产 Monetary assets 4 c# P& l# d+ V; ]' ]+ V
货币性负债 Monetary liabilities
* L0 u' k, h- I货币购买力损益 Purchasing-power gains or losses
! u. O2 I' G' b7 V& f资产持有损益 Holding gains or losses , h) o* w/ B7 ^3 k; p
未实现的资产持有损益 Unrealized holding gains or losses 4 H5 ?8 K# o, k$ O/ {$ U* `
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
