 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
: i$ L; K' K6 i) ^; d会计 accounting 7 o2 v$ I! i. w2 I* k
决策人 Decision Maker . b7 _; r4 J" D S3 v2 \
投资人 Investor
8 S* z, X* ~6 C9 T- S6 {股东 Shareholder . b+ j3 Q! C0 h" c
债权人 Creditor g/ l# B% {, U/ D4 Q3 F# {+ i
财务会计 Financial Accounting
1 I2 n y% m; w; y+ t4 t管理会计 Management Accounting ) N7 [: v* S/ L. [5 Q- E' V
成本会计 Cost Accounting ! m/ J" N' X p
私业会计 Private Accounting
. O- U# H5 s4 J公众会计 Public Accounting # w( e) \. n0 D8 Z# `* C
注册会计师 CPA Certified Public Accountant , P- Z( `5 u, \4 Z
国际会计准则委员会 IASC 6 V( E- ^, }% c. F
美国注册会计师协会 AICPA
$ b5 q( V1 r( ^8 J财务会计准则委员会 FASB ! G# o. m0 I6 B% O
管理会计协会 IMA
- E* K0 v1 |$ O, X美国会计学会 AAA 9 t9 X* L0 g8 i" w, n& F
税务稽核署 IRS
& Z4 V0 K: i% v% _! q% w7 R独资企业 Proprietorship
$ | u/ X: Z' c合伙人企业 Partnership
( G: a g0 L8 L1 v* ~$ C* E公司 Corporation . r9 P; U0 \: E' K# [
会计目标 Accounting Objectives
" V/ G1 z6 ^ I |会计假设 Accounting Assumptions
0 g2 C; G9 n( r' C! d会计要素 Accounting Elements
# r" X, ^! F1 s* |会计原则 Accounting Principles
1 C+ H' y1 x' f6 u会计实务过程 Accounting Procedures
0 N2 {! o, x1 J5 ]# K: b% x财务报表 Financial Statements ( Y4 F4 c* D7 @( T+ b$ a
财务分析Financial Analysis
4 e2 |! B/ i/ N( |1 n9 W% z会计主体假设 Separate-entity Assumption ( Z! [8 S/ ?; ]) l
货币计量假设 Unit-of-measure Assumption
( {5 y- m" E6 o' o. P" W持续经营假设 Continuity(Going-concern) Assumption 1 J) s7 R. a5 h0 I
会计分期假设 Time-period Assumption
9 k, ^& J! |) c- H+ \资产 Asset
/ `- J; O' h7 B' I负债 Liability + k; j7 R) r- F- R
业主权益 Owner's Equity
' Y5 B# f8 U3 q收入 Revenue
" f, U6 k: p0 K! S+ b" t费用 Expense
, ?3 x4 i# w: D5 G收益 Income ! Y8 w2 M( p, N* `& S+ s- x! Q
亏损 Loss
5 r+ _0 b" P& C历史成本原则 Cost Principle
6 H% N1 I, `' y t+ g& ~2 l4 a收入实现原则 Revenue Principle 7 b, ?- }* N- T
配比原则 Matching Principle
% W3 i! ^5 {/ \* N* ?8 T1 r全面披露原则 Full-disclosure (Reporting) Principle
- i& _# A5 s- e' e0 X* S$ e客观性原则 Objective Principle # \1 I0 r% `0 D- ?9 Y: w
一致性原则 Consistent Principle 8 ~3 Q- G; Y- }" J+ y' c* f
可比性原则 Comparability Principle 2 N6 w. H$ r1 U& R: [' g
重大性原则 Materiality Principle
- [* ]5 }+ Y3 F6 e! J6 u稳健性原则 Conservatism Principle 6 j# Q6 m) s" Z/ M& b/ i8 T
权责发生制 Accrual Basis ( S$ s, F2 S0 ?
现金收付制 Cash Basis 4 E, f$ S8 g5 Y: o
财务报告 Financial Report 6 c0 n' B- ]" k( a. d8 b6 V
流动资产 Current assets
/ E# b* r! Q5 @7 a l( q! `流动负债 Current Liabilities ! b' k& O$ f5 R1 W v+ [2 @
长期负债 Long-term Liabilities
1 | Z# {/ g% N% d+ R7 o* R投入资本 Contributed Capital : q/ @. l$ l1 K1 {5 e' _: H; Z: z
留存收益 Retained Earning. Y# c) \! _ V! o) V4 f" J; c! I
9 J9 t% x/ X2 X1 @, j1 s- D2 u8 D------------------------------------------------------------
4 O8 z8 D0 q% C& L7 @& e7 E（2）会计循环
" w( I6 M% r" a4 C& Y# x会计循环 Accounting Procedure/Cycle ( Q) |3 `" j4 n
会计信息系统 Accounting information System " y( B( V5 C, c" r2 A. ^9 L
帐户 Ledger
5 I% D/ L8 Q# x* W8 t会计科目 Account
8 [1 o6 e6 a* q" M会计分录 Journal entry , ~' U7 |* ^6 G- s' o
原始凭证 Source Document ) \2 ^: `) d$ R; B: C5 |
日记帐 Journal & W' ?( t- k8 @0 l6 t" i) |" k3 z' t/ d; j4 |
总分类帐 General Ledger
# U( C+ C) m& i( {( B9 I! k) R明细分类帐 Subsidiary Ledger
E0 P( [3 s9 B* o9 p试算平衡 Trial Balance # E% N+ Q0 o F' J% C% b
现金收款日记帐 Cash receipt journal
+ @6 T: p i$ s( ^现金付款日记帐 Cash disbursements journal
# v/ ~4 f% P% N/ M4 i- c% M销售日记帐 Sales Journal
+ m1 u: x7 |6 { l3 f d7 v购货日记帐 Purchase Journal
! S+ m+ k; \: t4 m2 w/ t) B7 p! i2 O; a普通日记帐 General Journal
2 K1 ], G% C7 i. |8 r工作底稿 Worksheet + y. ^& c& y% i( u6 u9 g. n- ]& L
调整分录 Adjusting entries - Z1 L% |4 [5 X
结帐 Closing entries
$ ~' ]/ ~! d& ^
% L8 A* F- {' }8 j m) [----------------------------------------------------------3 t( E* f) U. K$ L5 I! k
（3）现金与应收帐款
5 g7 A8 _- g' S6 {, @* R0 \现金 Cash 0 _5 X+ Y8 Y% C6 b
银行存款 Cash in bank
" D+ e* M4 ?4 D8 W# ?% M库存现金 Cash in hand ; ~4 q. Y' i9 ^- U& f5 }9 }
流动资产 Current assets
$ S( ^: O- R0 p/ k* ]偿债基金 Sinking fund
) f2 _+ |7 X8 z2 y+ m3 H; {1 g定额备用金 Imprest petty cash
) d- A" r$ ?" H- {7 b; v6 |支票 Check(cheque)
" o% I. [; y3 V* l) P7 Y银行对帐单 Bank statement
4 `9 {% F& B& ]银行存款调节表 Bank reconciliation statement
! t- E2 x, w' ~" g3 f$ G/ R+ J2 B: {在途存款 Outstanding deposit
3 [' _% ~5 M. ~$ w% w" \2 C在途支票 Outstanding check # L6 H# j* y$ X
应付凭单 Vouchers payable
" F$ q& O6 }3 s. V8 f应收帐款 Account receivable 2 [7 D: f- ?* S0 K. b
应收票据 Note receivable * d2 U5 m) x+ d' m
起运点交货价 F.O.B shipping point % n3 A8 C& \0 u
目的地交货价 F.O.B destination point 8 z% z/ S$ a; B
商业折扣 Trade discount
2 s7 ?$ C4 p6 y2 |! b' a. Y& ~现金折扣 Cash discount
, @% y, @# G; T( v7 O0 o# J销售退回及折让 Sales return and allowance s" L0 s/ J* |/ {
坏帐费用 Bad debt expense ) d; I, u6 y% N5 D. D, D9 V
备抵法 Allowance method 5 K1 g- p# H+ K% ~. t
备抵坏帐 Bad debt allowance # {( x& {7 l1 n& D# Y) [* @
损益表法 Income statement approach 3 ` N: w5 w; Q6 }& b$ ~
资产负债表法 Balance sheet approach
& S- r$ [! x& c8 S0 n W+ [* e9 e帐龄分析法 Aging analysis method
9 E( k, V; Z$ c8 [& g/ a+ K直接冲销法 Direct write-off method # B; l) L# X0 K# k- e
带息票据 Interest bearing note ( I' L, h5 r( }& Q2 L
不带息票据 Non-interest bearing note + ]. j" N; I9 `( a2 s5 C& j- J7 N
出票人 Maker 1 g# v* Y! H5 K3 O
受款人 Payee 8 l3 a3 ^9 r: W$ g0 e+ \; f
本金 Principal
8 N) V- F, X0 O- h利息率 Interest rate
& o2 e+ T1 A/ L到期日 Maturity date
; o, b/ }2 K, r# p2 B s本票 Promissory note # B! g2 Z4 y. V$ E" v1 n: \
贴现 Discount ' i) z+ j# F& M0 z' @
背书 Endorse
* ?8 B% K- [0 Z G! X$ A拒付费 Protest fee 8 W2 D; n" F* t) E2 G
1 V0 S2 P" Y8 T2 T6 Z+ E9 h------------------------------------------------------------1 I8 |8 ?1 I' W& `7 g, C
（4）存货 / `, A1 `) v: c
存货 Inventory
m( G9 z% e6 }5 C* d b F商品存货 Merchandise inventory 8 X% I1 a G5 M3 K; ~$ `
产成品存货 Finished goods inventory $ ?" @ R S' p
在产品存货 Work in process inventory 9 E) A0 u8 @% o1 C- \8 ~
原材料存货 Raw materials inventory
, _0 V& ?: m( d6 _起运地离岸价格 F.O.B shipping point
% h, \2 h$ V7 A7 C: B- r9 X# k6 }目的地抵岸价格 F.O.B destination , ~: t+ }+ Q$ b' e
寄销 Consignment
' Z; I. m* w+ @+ t# a寄销人 Consignor ( Z, w' y7 \2 X) m' G
承销人 Consignee
]# d- u0 P3 C4 Z( l定期盘存 Periodic inventory
4 m- p! ~% [5 Q! m; N6 a永续盘存 Perpetual inventory
) B s Q, p' Q1 N购货 Purchase 0 W7 ~# C# A+ z/ N. \6 n1 r
购货折让和折扣 Purchase allowance and discounts
: Q% ]$ y$ C$ e) e7 P' O5 W& R存货盈余或短缺 Inventory overages and shortages + u6 F8 V7 _2 k
分批认定法 Specific identification 9 W( v- e: v9 V3 F* ~
加权平均法 Weighted average + q8 O0 B( l" ~* s) q7 {
先进先出法 First-in, first-out or FIFO 7 H h: ~: E; C$ K( ?1 q0 N
后进先出法 Lost-in, first-out or LIFO
! a- C' T. s2 w& i移动平均法 Moving average + h6 p3 `$ @' a3 ~4 y' Q
成本或市价孰低法 Lower of cost or market or LCM / T% `* \8 a. E/ ]
市价 Market value
" G7 N( }1 j; f: |$ P& I1 M6 f% P重置成本 Replacement cost
9 _' W- f, N5 \% V可变现净值 Net realizable value
6 y8 x8 X- n% x2 O% d上限 Upper limit h: G) }" D% _5 F8 O, `
下限 Lower limit
4 \- n" g& |: J" B* j- ]毛利法 Gross margin method
& t$ ?+ F1 e4 t% @零售价格法 Retail method 5 V& G, Q3 q" ?
成本率 Cost ratio
6 n. V6 e4 K4 _! S, s4 F* _* M" [# k
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) O" _- _# H3 q9 x) n. X! T+ \（5）长期投资 J5 f( k5 Q& {" q- F& j
长期投资 Long-term investment
+ _: o3 S: [8 q8 Q+ j7 N长期股票投资 Investment on stocks
$ l0 o2 |, W* ~9 i c长期债券投资 Investment on bonds
8 M7 Q0 p) [) W A成本法 Cost method ' c( Q! \6 T: D7 E: i- z, | Q
权益法 Equity method 9 c) J9 h# X/ U
合并法 Consolidation method ! [8 P/ c: e. F9 a" i5 Y
股利宣布日 Declaration date + r. q" q) h. y, m8 g* I
股权登记日 Date of record 7 [* _0 W- j4 l$ w
除息日 Ex-dividend date ( Q9 [& G3 v0 t. R e$ l" p- Y# n; G
付息日 Payment date ; b! R. h; q9 V9 P) [
债券面值 Face value, Par value
9 p/ Z# n Q( @) Q债券折价 Discount on bonds ) X# f1 r$ i- n& Z+ c
债券溢价 Premium on bonds 4 D- J1 F- F( X6 Y& T; W B: n
票面利率 Contract interest rate, stated rate + {( q# l$ f# w; K0 B
市场利率 Market interest ratio, Effective rate
" A% ]' V0 S% _( n8 ^3 x普通股 Common Stock 3 |. V ^# p G: [% j& R* N
优先股 Preferred Stock
/ \$ ?/ O) n8 M& c2 o Z, e现金股利 Cash dividends 3 Z+ t4 v$ ~) \9 A, X; i* F: u) i
股票股利 Stock dividends
: k, b! Z% X& r8 H* R* A1 f清算股利 Liquidating dividends 8 L) A, I& h( K9 w
到期日 Maturity date
! F5 V- B2 h2 \到期值 Maturity value
; r/ l8 o0 B8 Y0 l直线摊销法 Straight-Line method of amortization
d( S8 |; C$ i% V# L实际利息摊销法 Effective-interest method of amortization. v/ Q0 E' x9 N" ?
3 V/ z' Z& I1 m
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（6）固定资产
+ ^' b+ {5 ]+ u X: y0 L( S固定资产 Plant assets or Fixed assets
+ o- V# t7 o+ ]4 e7 J原值 Original value
* |- c# \0 F& w; V) \/ o预计使用年限 Expected useful life
1 A% {( J/ D. b' {5 Z2 c; R预计残值 Estimated residual value ( {: i: R- I7 D6 @8 {3 H7 S
折旧费用 Depreciation expense
+ e7 q5 }$ H! r5 ?累计折旧 Accumulated depreciation ! K& ]9 `( k1 r$ Z3 }& Y: D3 Q( R
帐面价值 Carrying value - A4 `. T0 }2 z/ v- b
应提折旧成本 Depreciation cost 7 [, P3 [: J7 X% C: s4 v7 Y
净值 Net value
8 f" j& _6 ?) l0 h0 V3 a. J- F- d在建工程 Construction-in-process , J! r" c+ \$ G/ w' M3 a
磨损 Wear and tear
0 C, s" H3 w* X2 X$ ~) `$ `- o8 ?过时 Obsolescence
$ X4 J c6 V7 W: z直线法 Straight-line method (SL) + {: E) k3 W, j
工作量法 Units-of-production method (UOP) 3 P* r7 Z) u8 y
加速折旧法 Accelerated depreciation method
# N6 D9 B% ?! u7 J4 c双倍余额递减法 Double-declining balance method (DDB)
* _! I1 k# _9 F年数总和法 Sum-of-the-years-digits method (SYD)
' j6 ~5 ~4 a9 w5 E* U8 c' l% n `以旧换新 Trade in ; [/ G9 W' @) Q7 |! V9 f& X
经营租赁 Operating lease 5 J) w* T8 O% e9 ~2 F. c7 v
融资租赁 Capital lease 9 N) d5 ^7 ?, @' F+ a
廉价购买权 Bargain purchase option (BPO) , F: H3 ^3 v) ?( E5 i# V4 o
资产负债表外筹资 Off-balance-sheet financing
7 a! j) q$ I' g3 S最低租赁付款额 Minimum lease payments7 m* _8 |$ j0 t9 ~" k" Y
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（7）无形资产
8 z* g% u3 y+ u+ `: s无形资产 Intangible assets
# H! r! ] T _- d L$ `专利权 Patents
) ?; P# `/ E2 d& o/ d6 y4 t商标权 Trademarks, Trade names ( J, g( d6 b8 y* [% K
著作权 Copyrights 8 o$ ?: h1 Z2 @6 H- I5 I$ d
特许权或专营权 Franchises - r. C+ A e2 k' U. C
商誉 Goodwill
# W0 `) m2 R: W$ g! k7 f6 V开办费 Organization cost 2 C& ^0 E, i. u
租赁权 Leasehold
4 N. }- {+ b8 i" X* U: g摊销 Amortization
8 X1 T! w# \+ _2 o& }$ @" b--------------------------------------------------------& @% S$ P8 q7 [3 `; l% g9 c+ ?. V
（8）流动负债 6 u* `) A$ Z) g, b D0 z0 v
负债 Liability 5 j# |: _/ W$ V: `
流动负债 Current liability
- Z; g a0 C1 Y应付帐款 Account payable
( R0 k+ Z7 ]0 \7 D$ u8 g8 p" P7 S/ H0 B应付票据 Notes payable & m( G# n2 }1 `0 f9 ^" t5 c w
贴现票据 Discount notes " S7 J9 j4 S4 r. Y' A! d
长期负债一年内到期部分 Current maturities of long-term liabilities
6 u+ k, E4 A% \8 Z应付股利 Dividends payable 0 Y' _5 ]. \) O, ]( y, Y
预收收益 Prepayments by customers
( v! y. }8 b7 s& n存入保证金 Refundable deposits
- F/ u- R: u0 B2 p; D, U应付费用 Accrual expense ; p* I( Y( g7 B: p% A& F
增值税 value added tax
, A2 X. j" Z; N8 v" w8 F5 D营业税 Business tax
6 F! \& l, ]: }; {5 S3 |应付所得税 Income tax payable
; ~7 ]7 S1 j8 B- `" V& X应付奖金 Bonuses payable
+ I. h# S; H. Z# b% S产品质量担保负债 Estimated liabilities under product warranties
) _5 L* g4 Z6 ~# c9 y2 e: L赠品和兑换券 Premiums, coupons and trading stamps
! ]9 u" ~6 Z9 T5 u- h `8 S) W2 P或有事项 Contingency
+ ?. h+ a+ k; V3 j, J或有负债 Contingent
9 U& d+ _5 Y l或有损失 Loss contingencies . f6 g8 q3 W/ F) \. s
或有利得 Gain contingencies : R) ?' ]+ b: f o0 {/ d
永久性差异 Permanent difference ; _ ?& l. q7 A6 |5 T% ? S
时间性差异 Timing difference . t# x) C+ {2 q. b+ T
应付税款法 Taxes payable method 9 A6 q; c( j( y V. t+ D# l
纳税影响会计法 Tax effect accounting method
+ j; v! w+ z, N递延所得税负债法 Deferred income tax liability method 8 o5 A: F% I" J8 d H
( ~( A4 Q5 l u
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（9）长期负债 6 y9 v# y! }1 s2 n0 L
长期负债 Long-term Liabilities
0 b; d4 F; o0 o4 \应付公司债券 Bonds payable ! X! `' c$ s, O3 p* {
有担保品的公司债券 Secured Bonds 8 ^2 s5 o9 v; U1 r3 e8 G9 e6 m
抵押公司债券 Mortgage Bonds ! C: X1 w# I/ B7 y" `: A, V
保证公司债券 Guaranteed Bonds
5 t7 ^! s! I N7 k7 z信用公司债券 Debenture Bonds 5 u" P: R, S1 X# J2 k' E6 z1 z% E
一次还本公司债券 Term Bonds & v$ M: Q1 _$ l
分期还本公司债券 Serial Bonds * |" d0 M" K" D" b! f1 ^% C
可转换公司债券 Convertible Bonds 8 A. n0 f u+ h+ [
可赎回公司债券 Callable Bonds
: g6 H/ B* }0 W" }4 g! |可要求公司债券 Redeemable Bonds k- s. [7 i$ O! F& R
记名公司债券 Registered Bonds
2 ?/ F; f3 e$ m) L' I无记名公司债券 Coupon Bonds
# R; R: M5 K3 r5 p! v8 g普通公司债券 Ordinary Bonds
" l; y' H6 g! l5 R% e2 f6 u' @, \收益公司债券 Income Bonds / o- U1 c3 C# m) G9 A
名义利率，票面利率 Nominal rate . i& H6 c3 f! h6 F" K
实际利率 Actual rate # P+ a' c3 T& K/ W4 o9 v
有效利率 Effective rate / {; l' x0 S' Q3 u3 Z: a6 J
溢价 Premium % x/ m6 C" I/ Z0 {+ j0 `5 _. j0 R: y
折价 Discount
) K7 n( w, a+ J% o( z% H面值 Par value ! {8 X( m3 \7 J# P3 t. F
直线法 Straight-line method * _( Q, L3 K5 G# u$ P! @7 q
实际利率法 Effective interest method ) q f1 x0 K$ N) C5 x% C, Q
到期直接偿付 Repayment at maturity
: s$ J/ ~- e v' w. O6 ~提前偿付 Repayment at advance
$ G0 e& k( D; B. z, K! o& ?" c偿债基金 Sinking fund 9 w* j7 Z: a( K1 h' }
长期应付票据 Long-term notes payable $ T$ Q4 ?+ t/ @8 j
抵押借款 Mortgage loan
0 ^5 P1 z0 B. n& }1 N7 N--------------------------------------------------1 X- G+ \8 W* j4 D8 B
（10）业主权益 2 j2 H) q, s! k4 L" c6 I' g3 ~
权益 Equity
, C( n; s1 `5 }8 j业主权益 Owner's equity
4 f( F* G& X& t$ a4 U股东权益 Stockholder's equity 6 t7 |. v, V( D3 u' U
投入资本 Contributed capital
* z, u* n) k- [缴入资本 Paid-in capital
$ l; |3 S8 q3 y f! d股本 Capital stock 6 c S- q+ V$ c+ d! u& p
资本公积 Capital surplus 6 e7 ]8 a7 J& V7 T0 L. u# \3 ~
留存收益 Retained earnings
9 z, U) Y0 \$ _( @7 }- P核定股本 Authorized capital stock
% _ j# q5 ]& e; ~ j# E实收资本 Issued capital stock 0 u( r' X5 ^5 [$ y
发行在外股本 Outstanding capital stock ' \& L6 u% o# l( _6 L3 x9 W; R
库藏股 Treasury stock
# B' e6 V; Q" |2 {+ Q3 x普通股 Common stock
6 L6 ?9 [2 D" E& b2 s# N7 R优先股 Preferred stock / G; K" ~9 M n7 r. ^- B6 x
累积优先股 Cumulative preferred stock 7 B5 J. Q5 X6 w+ G/ ^
非累积优先股 Noncumulative preferred stock
- U! q7 r' H0 ?$ F$ \完全参加优先股 Fully participating preferred stock & O4 L/ M$ N9 G1 S D
部分参加优先股 Partially participating preferred stock
" I( H$ m, C$ q非部分参加优先股 Nonpartially participating preferred stock
- W+ I8 D# M3 h: e3 C现金发行 Issuance for cash . f8 i" h2 I: \- _& m
非现金发行 Issuance for noncash consideration
5 O! i0 S7 z) _5 D* S' n股票的合并发行 Lump-sum sales of stock
6 V9 @: y/ M- F: o发行成本 Issuance cost 2 x8 Z, z! o( i2 |2 ^* a" z& m+ p
成本法 Cost method 8 P6 C1 ?# A! j4 N G1 A
面值法 Par value method
6 ?# T" D! W# p9 Y' H5 \捐赠资本 Donated capital
( ` v: o! y4 t盈余分配 Distribution of earnings
# ]" g* X# o4 j, K6 z6 h: p股利 Dividend 7 a( _1 ~8 }7 x2 u: f
股利政策 Dividend policy
! i+ X/ f4 E4 j/ q# L宣布日 Date of declaration
: p4 Y! c- b: Z* i股权登记日 Date of record
2 Q( t8 Z9 A! h+ p除息日 Ex-dividend date 2 B8 m* j& S0 G P6 U
股利支付日 Date of payment 6 b4 S: l2 W% b* n
现金股利 Cash dividend
: F% v& G; o7 k8 ?) n股票股利 Stock dividend
" g9 {7 o% j- S2 e9 q% t! }) o拨款 appropriation " E& Q+ C+ a6 d( g$ u
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5 {6 E# m. ~+ S) h（11）财务报表 7 }8 D' X- m2 X/ e& Y
财务报表 Financial Statement
( ~4 Q7 m- s; V' Q8 S5 c2 Y$ D资产负债表 Balance Sheet
* j4 o/ w8 [) s6 a& j收益表 Income Statement
/ f0 g: M$ v v+ { @7 H* U帐户式 Account form ) C$ Y* b( I8 ?0 R8 W" [4 g5 d3 c
报告式 Report form
# E7 k7 a2 ~0 C5 A5 G+ [编制（报表） Prepare + \( o( j: P/ H2 g
工作底稿 Worksheet + W3 M+ @" k7 E8 F( m+ P/ k
多步式 Multi-step % w8 E1 k7 L8 c
单步式 Single-step
$ h; N' d5 [5 t* r( \6 y4 B-----------------------------------------------------------9 s( Q' M4 `( ^4 g0 P* v' U B. w
（12）财务状况变动表
, Q; T. j* d+ g# @/ D! E- a% c财务状况变动表中的现金基础 SCFP.Cash Basis
; y: s, r4 x! z4 ~+ G- E* s（现金流量表） # g* a. n7 F- _' U
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis * F9 j! I& o6 N/ c# \
（资金来源与运用表） 7 { | i, |& c' M
营运资金 Working Capital
+ G- t4 h6 u/ z( s* T0 L1 q全部资源概念 All-resources concept
5 t6 F' x- O5 {5 {' q直接交换业务 Direct exchanges
# C. S+ }3 i ?$ D* |) {$ d正常营业活动 Normal operating activities
5 q& e( o6 w: ]6 o/ @: s F财务活动 Financing activities
2 r. h) C! p8 F. R投资活动 Investing activities
! l, A8 C( ?& j2 v2 w8 k-----------------------------------------------------------
! b" A+ y& C: m! G; f9 u（13）财务报表分析 6 b6 l8 A& f. W8 A
财务报表分析 Analysis of financial statements
- c8 L( R% x- M |1 e m0 `. l比较财务报表 Comparative financial statements 2 R3 z: l# k+ m3 U0 [1 H% B
趋势百分比 Trend percentage ; `3 v n9 J1 f, i. X& E- @6 C
比率 Ratios 3 }# U+ O3 l' R3 D( F$ }
普通股每股收益 Earnings per share of common stock
: s0 d" s q; U# U: z, z: j股利收益率 Dividend yield ratio
5 R/ `1 v+ G- l. a0 |价益比 Price-earnings ratio
4 p2 K; J7 O, u普通股每股帐面价值 Book value per share of common stock ' K" e1 R- b5 a* w9 e, B
资本报酬率 Return on investment : b5 a7 ~" v; k+ x7 Z1 r
总资产报酬率 Return on total asset ; O8 J( b5 O% D9 b5 d" \
债券收益率 Yield rate on bonds 7 U2 T8 O* v! G
已获利息倍数 Number of times interest earned & o' K$ b# m' w
债券比率 Debt ratio 6 i+ P+ B* h- y' A2 [2 a
优先股收益率 Yield rate on preferred stock
1 W$ P# ?5 ?/ x营运资本 Working Capital
; A; [5 U9 n' ]. U6 _1 [# B |: |周转 Turnover 6 a( G6 A% G J
存货周转率 Inventory turnover
! ]3 @4 i, K( V1 G8 V9 B+ x7 g应收帐款周转率 Accounts receivable turnover
9 J8 r, _. a% C, t3 _5 C流动比率 Current ratio . z! P4 t1 }# \/ N0 u* ^( F
速动比率 Quick ratio
- v7 q3 p" D4 y& w酸性试验比率 Acid test ratio% E! Y2 n0 ^3 n+ _2 {% W7 {
------------------------------------------------------------ 7 q, [3 D7 ~7 x( I0 X" O+ D
. r' z6 W2 q# T1 V: T* Z
（14）合并财务报表
& r! S% [- T& T. s+ X合并财务报表 Consolidated financial statements
2 X. u: B5 Y- R: {吸收合并 Merger
' v1 o( l8 s. v. t创立合并 Consolidation
; t2 k& ]7 f5 W( M8 b/ r4 D! z控股公司 Parent company
" g/ a5 P6 O0 f6 P附属公司 Subsidiary company
0 u* o; ]7 Z. _少数股权 Minority interest
6 P7 {' D' \/ c- B: w权益联营合并 Pooling of interest
/ H# A+ C7 Q% p1 ]" @+ ?8 x购买合并 Combination by purchase
" x4 R. H7 J* O7 R2 u权益法 Equity method
* w) _: o" X8 Y& _; f& Q* G4 e7 M. ^成本法 Cost method / _( @: d* q: e5 g% P
9 B$ c" ?" L0 F0 B7 p------------------------------------------------------------
/ d0 U$ U- G z（15）物价变动中的会计计量 4 ^+ B( a. x/ X- C2 p/ h
物价变动之会计 Price-level changes accounting
( y1 f! g! m* O7 Q! P4 D一般物价水平会计 General price-level accounting
* t! t; W" n; { W7 e& T1 J- c" e货币购买力会计 Purchasing-power accounting ( o1 t1 e3 Q+ o4 L
统一币值会计 Constant dollar accounting & ^1 F( D; b( f8 U. X c
历史成本 Historical cost
. n8 O D$ b* b9 l现行价值会计 Current value accounting
p7 j6 }/ [/ B" ^& W; ~现行成本 Current cost
0 D0 |9 s! D/ }重置成本 Replacement cost
# `8 R; i( B0 [- ~. o* z物价指数 Price-level index
( B- a2 {' F' ~7 L% X. M x国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) " |% [1 e/ j$ |+ @
消费物价指数 Consumer price index (or CPI)
- g% ]+ \/ L% ]$ u4 S, Q9 a- q; z6 X( r+ e批发物价指数 Wholesale price index
; b" Z f/ T6 m8 t1 |/ U6 {货币性资产 Monetary assets
6 I, B. |" h. l- X+ }) h/ A货币性负债 Monetary liabilities ' P* G& ~; K& M& ~
货币购买力损益 Purchasing-power gains or losses
$ _9 G1 [+ Y/ g: m! V# e资产持有损益 Holding gains or losses ) c7 L* X* m0 `" }& `
未实现的资产持有损益 Unrealized holding gains or losses h' M' N4 [: 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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发表于 2005-11-13 11:42
