 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 3 R! m) c- g* ]* z5 H
会计 accounting
# B& D% `% g5 `* t# g- o决策人 Decision Maker 7 a& K* [7 z" c- M( @& F+ x, p
投资人 Investor 9 ?% d! n. J" o" R: u* O
股东 Shareholder / j; Z' r( K5 `2 y: V
债权人 Creditor / _5 C* y, [* J2 b
财务会计 Financial Accounting 9 U( M. v# C( d& p
管理会计 Management Accounting
6 F3 [6 \ h: T" f% J3 C9 ]2 b3 x. V6 W成本会计 Cost Accounting
6 u/ K& d, D0 E- [7 B# c# }私业会计 Private Accounting 0 s9 V' m! V. [ z0 s1 s
公众会计 Public Accounting
9 n- {( `: p1 c0 F! Z. x( m! B+ T注册会计师 CPA Certified Public Accountant
& x) n ?, @& y! F国际会计准则委员会 IASC ' C4 p( ]$ S2 v! ?; s5 L) K5 f8 k
美国注册会计师协会 AICPA s5 N2 ~* n$ }$ t
财务会计准则委员会 FASB
9 R& i, t' Z0 Z8 [% u. P0 n( h3 r管理会计协会 IMA+ D4 F% ` Q7 K8 k, g& B0 j
美国会计学会 AAA
9 u- d7 k' j c7 b% }/ |# f税务稽核署 IRS
9 _+ M. J" i2 W独资企业 Proprietorship 6 A8 z0 T! F+ C8 X( ^& j; b
合伙人企业 Partnership 3 t* a/ H- _1 z
公司 Corporation 8 s8 Z5 |5 I$ z- P6 k5 H+ ^0 T
会计目标 Accounting Objectives
2 x, k. {$ g! l. }( ^5 F& q会计假设 Accounting Assumptions - S+ Q8 ]- m6 r! m0 D3 X. j: D& f
会计要素 Accounting Elements ( c+ q0 E( Q5 |2 P: t; R
会计原则 Accounting Principles 2 r0 S0 I. t8 s8 i4 d$ I
会计实务过程 Accounting Procedures ' o8 N6 ^9 l+ v- U) E5 w! r- [
财务报表 Financial Statements
0 y x) {9 P, N7 x( D财务分析Financial Analysis
5 s* ^: b5 w6 U2 M% H3 f! p+ \会计主体假设 Separate-entity Assumption
: N+ x/ H# B. F) l3 ^# v货币计量假设 Unit-of-measure Assumption
4 Z7 n2 n! A; {2 Z+ J; H, ]! [持续经营假设 Continuity(Going-concern) Assumption
+ g# N: K7 [2 Y+ S$ E) q; A会计分期假设 Time-period Assumption + b, ?2 ]1 q/ d& _8 `
资产 Asset m/ R. p& V+ E) L [
负债 Liability & {) h, k! c, F) q B
业主权益 Owner's Equity 5 R3 z" n$ k5 Y% A* p6 A
收入 Revenue
0 U( @; V; H" {- ]* N- ^) @费用 Expense
E6 T: v( B) f7 S/ R收益 Income
V1 @4 L0 U8 _亏损 Loss 5 r2 J$ t( X+ J0 Q
历史成本原则 Cost Principle
1 M q1 w1 w" v/ q收入实现原则 Revenue Principle 4 L* B: C; @: q4 I5 e
配比原则 Matching Principle - Z. l. `% I& X1 K
全面披露原则 Full-disclosure (Reporting) Principle
; t3 M! E# d5 ?. b客观性原则 Objective Principle 5 U7 x9 s) `4 t' _8 M$ l' J
一致性原则 Consistent Principle
1 i. r! R$ ^2 c! Y. R: }" B4 `5 k可比性原则 Comparability Principle
# q* n0 q% a2 _) T' G6 l重大性原则 Materiality Principle& V0 C) y7 I- q. A, ]- z
稳健性原则 Conservatism Principle
8 n: X$ m+ ^3 B8 N3 y权责发生制 Accrual Basis
4 p6 D7 s; x5 x% L9 [' ~# p3 D现金收付制 Cash Basis " k- j( L- L7 c0 m; V6 D3 u4 c; g
财务报告 Financial Report ( X* e8 O; P+ y, f3 p7 w0 F
流动资产 Current assets
" d8 M2 Q9 z( n流动负债 Current Liabilities
7 C7 T: j+ @: I' G长期负债 Long-term Liabilities 8 r; @0 |* P1 t. t% u! |( J/ j0 E
投入资本 Contributed Capital * g/ k) G9 p) S) u7 ]
留存收益 Retained Earning3 T3 n/ a0 F5 T' f8 B/ Y7 G
* b! G# Q$ L! v2 f2 N
------------------------------------------------------------/ f% X6 J: D/ y `
（2）会计循环
9 `/ h" F( P8 u5 y会计循环 Accounting Procedure/Cycle
9 H) k# ]" b% h6 Y5 y3 g会计信息系统 Accounting information System 3 D. J; w4 o, t1 {% _% u
帐户 Ledger 0 W# N3 e; f( G) M$ U& {, u
会计科目 Account
; b" M% @8 ^, v, _会计分录 Journal entry 2 b- K/ \7 |+ |
原始凭证 Source Document ) Z3 E1 J% e0 a
日记帐 Journal
4 J2 E: V7 J6 F3 g' U, Q! o总分类帐 General Ledger
5 } x6 E5 p# `明细分类帐 Subsidiary Ledger $ M/ F+ E5 K3 m
试算平衡 Trial Balance : {; [# C0 A5 b7 \* @
现金收款日记帐 Cash receipt journal / t. T# n _6 J1 s
现金付款日记帐 Cash disbursements journal 8 W- d0 m; _1 O6 v' |
销售日记帐 Sales Journal 2 T5 D2 \9 G+ d) ~* {
购货日记帐 Purchase Journal
& Q2 \9 r% D) e5 B4 q普通日记帐 General Journal : s- K% K8 X8 u! [7 R( E( }
工作底稿 Worksheet " U j2 T& S- I9 E3 c
调整分录 Adjusting entries
# E. ?' K+ E2 U- W z结帐 Closing entries $ w$ \- W! V+ t& i6 i- C# N( {1 W
( E9 @+ u) v" G3 ?9 ]! d
----------------------------------------------------------8 v; B" ~) @9 G9 K. X* F0 Z, N: d+ p
（3）现金与应收帐款
! Y+ L N- a! j5 H现金 Cash
! `2 \8 d% p! N2 Y银行存款 Cash in bank 9 v6 H0 l$ m; |" @/ q
库存现金 Cash in hand
+ F _ V. E6 X) L% `9 t/ j流动资产 Current assets
H) Y, a* n8 W/ @. O偿债基金 Sinking fund 0 `9 d/ n8 z4 `' [$ @; d/ q
定额备用金 Imprest petty cash
8 ]/ @/ A! p% B* b9 z7 B支票 Check(cheque)
) q/ ^ m) \1 n银行对帐单 Bank statement - a3 g- @) K+ w9 w* |+ j
银行存款调节表 Bank reconciliation statement . t! P: K9 H1 ~$ Z/ p
在途存款 Outstanding deposit - b% e, Y* m- n3 ]8 c
在途支票 Outstanding check
: a& j" N9 K2 ~1 u应付凭单 Vouchers payable
" S7 ?( h! [5 M& J0 T8 q; u* {应收帐款 Account receivable
2 T" E1 f9 ~0 p6 `: p. ]6 G e4 C应收票据 Note receivable 9 [4 t. m; _: | l0 o; @! o7 s
起运点交货价 F.O.B shipping point 8 n2 g8 D6 ^1 v! s7 m0 m0 T
目的地交货价 F.O.B destination point + B" {6 u; Q w( p# U& o7 E6 @
商业折扣 Trade discount
# e, C y! O2 L: f9 s, S现金折扣 Cash discount
9 R. M6 g& C$ P2 b! U, H销售退回及折让 Sales return and allowance " K1 k" i5 x1 a$ G
坏帐费用 Bad debt expense
5 d+ {5 |( T8 H备抵法 Allowance method @9 h& V+ e3 f) W l
备抵坏帐 Bad debt allowance * f2 [2 B" ]! h2 B4 m$ d7 r+ U; x
损益表法 Income statement approach $ N/ [: l2 m( }
资产负债表法 Balance sheet approach
! ^+ i. U: j& O+ \- Y0 g帐龄分析法 Aging analysis method
, P6 |0 i' F$ g4 b; R( \直接冲销法 Direct write-off method
. y z! y/ E% P% N带息票据 Interest bearing note
6 f. Z. \5 k) B不带息票据 Non-interest bearing note
6 l5 e' }3 x0 `4 ^6 M- f" H出票人 Maker
/ F! d; V7 }1 l. f: l受款人 Payee : n0 E/ I U) t
本金 Principal
/ m- N9 ^& j# C7 D4 W7 M! p利息率 Interest rate
8 E' F6 D1 J# T( v# p" o, C$ K9 H到期日 Maturity date
$ P. @' k1 O# I7 G本票 Promissory note
7 q# V1 @' e1 n+ \5 W8 g贴现 Discount ' j$ {4 e0 X/ F% a9 l9 I+ Q u
背书 Endorse
1 a$ e. y3 X3 _! f拒付费 Protest fee 0 g. t) T! ^1 l+ @5 ]0 e
$ \" X0 `9 U9 F8 Q" D; M+ W, r------------------------------------------------------------1 o% e" e/ I5 ^% D! h
（4）存货
@1 N s, J$ b( z存货 Inventory
& i0 v1 j4 m0 x4 D2 m4 R5 \1 ~) P商品存货 Merchandise inventory
0 h. } x$ T B6 R6 Y: \6 P' V产成品存货 Finished goods inventory 5 D( g) S. G1 J+ {$ g$ ^
在产品存货 Work in process inventory
! n' I9 T/ a" i" v原材料存货 Raw materials inventory 9 ?$ O0 [8 U& A. |4 e# _) x
起运地离岸价格 F.O.B shipping point
2 z5 w# D& }) c* Y' k目的地抵岸价格 F.O.B destination 1 v u t/ c8 U8 T# t
寄销 Consignment " J: Y/ V. v. D+ C2 D# `' y
寄销人 Consignor
1 s2 E! ~8 ^3 q& X承销人 Consignee . ]; p6 m2 L. R! b5 ]. l! d) K
定期盘存 Periodic inventory
0 d3 F5 s6 S. }永续盘存 Perpetual inventory
! `* b' R/ W3 ]2 p$ x1 k5 A购货 Purchase & p. F9 \. r5 A
购货折让和折扣 Purchase allowance and discounts % ^" I3 y8 }5 [3 A v( y
存货盈余或短缺 Inventory overages and shortages ; \/ S H5 \# o9 _* P" o% H: J3 U/ t
分批认定法 Specific identification
) i; C+ n3 |) G1 p) f加权平均法 Weighted average
% J& `& @( C b# z+ P9 X' x6 q% \先进先出法 First-in, first-out or FIFO
- D5 ?' a% L& H- s. f后进先出法 Lost-in, first-out or LIFO
& y7 H' I3 d7 r* C) P" Y移动平均法 Moving average . n6 v) }; Y, F9 X, p! h3 e
成本或市价孰低法 Lower of cost or market or LCM 7 h; X/ @0 T$ |+ q, z1 y
市价 Market value
/ M6 s+ i; h9 u( @" i重置成本 Replacement cost 7 z. Q0 q" F+ c' |- q1 I3 k
可变现净值 Net realizable value 5 ]$ J, n6 O( O8 ^5 o# b5 M
上限 Upper limit
! v: |- b6 H5 W2 w* ` u, D下限 Lower limit
. F9 c5 a' K/ D K8 h毛利法 Gross margin method 5 o% s! Y/ B4 f6 y
零售价格法 Retail method # `: `, y" P' [$ b/ V# f& d" ]
成本率 Cost ratio
( O1 V! K( d2 G# ~
4 O3 c, q+ Y. |# i------------------------------------------------------------
9 E7 e' D! M0 s* ^+ T（5）长期投资
1 W) E$ L3 D, {3 u长期投资 Long-term investment ) h; N Y' a% h
长期股票投资 Investment on stocks
% T/ Y# w* q5 ?' z1 ]# W长期债券投资 Investment on bonds 5 }$ x$ o+ E+ U4 f$ B/ ^
成本法 Cost method + \9 x8 d/ s" W0 w& z1 M7 c
权益法 Equity method
[( m& S( R# c) `合并法 Consolidation method # i1 j! X2 Z& V0 m+ {8 b
股利宣布日 Declaration date
% y1 X* c/ }$ l0 Q& |" {股权登记日 Date of record
. y1 t" ?. m/ U8 W0 M除息日 Ex-dividend date + \; x8 h6 a" A8 e
付息日 Payment date * R5 Q/ [/ D) d' N
债券面值 Face value, Par value 6 F9 j( E; G. F$ S$ @
债券折价 Discount on bonds ! M, d9 @0 [$ Z3 K& J
债券溢价 Premium on bonds
/ J( G( F1 H- O3 _2 q, q X' W* l票面利率 Contract interest rate, stated rate , H k& L3 g" s: S5 c
市场利率 Market interest ratio, Effective rate
4 s. a' i6 Y/ b% z& _普通股 Common Stock ' `, Y2 G0 I! u3 [
优先股 Preferred Stock
8 P5 ^6 `8 o- L" p* B B- H现金股利 Cash dividends
+ }2 ~3 ^) t3 V/ Y% A$ U股票股利 Stock dividends
' A; {- ]& V1 s( W$ l0 O$ Y清算股利 Liquidating dividends
?+ P7 _) l6 \" J4 L( _到期日 Maturity date
" D( ]7 l6 r) }. d7 H7 F- x$ Y2 d到期值 Maturity value / ?+ I- X3 @. U( j3 d! a
直线摊销法 Straight-Line method of amortization 0 o8 I% A; a4 y- X" e
实际利息摊销法 Effective-interest method of amortization e& b x( X y0 _% }: E# g
% ?/ Q t% d2 ?# {. {# ?* G5 Z---------------------------------------------------------
7 g. v: I `- X% ]5 v（6）固定资产 ( ?8 D# p3 e& _6 B. v$ {' C
固定资产 Plant assets or Fixed assets ' y4 g+ N! j. ^5 [0 i- }
原值 Original value
! K; k% e4 B) Z预计使用年限 Expected useful life 0 d5 j( H: ?) l; A+ n, \2 B
预计残值 Estimated residual value - A* p6 `' m2 Y' B' S3 e
折旧费用 Depreciation expense % _+ T3 V5 n. ?& [4 k" K& N& v" \
累计折旧 Accumulated depreciation $ z. x! D8 ]2 V
帐面价值 Carrying value / x% j. T! i1 u; A
应提折旧成本 Depreciation cost 4 z9 V3 |6 v+ G+ n4 L
净值 Net value
# F: G& a' G3 ^6 ]! n8 A在建工程 Construction-in-process 6 `) N& e/ b6 `
磨损 Wear and tear
- g8 a8 f6 A; g/ ?# L. Q过时 Obsolescence 0 u% R7 K8 a: k
直线法 Straight-line method (SL) ! T. [1 t' H; s$ @" d& O( @
工作量法 Units-of-production method (UOP) " x! q& _, a6 _ P
加速折旧法 Accelerated depreciation method
. N/ ?% |: Z) R* D: c' e* `6 ~4 [双倍余额递减法 Double-declining balance method (DDB)
" ?( [" f( E7 j" b年数总和法 Sum-of-the-years-digits method (SYD)
1 z7 l7 R% H7 a G. B1 e/ ^以旧换新 Trade in ' y/ \* B$ p( Y
经营租赁 Operating lease
' }. p7 ~5 [) R8 e融资租赁 Capital lease
% Y+ x7 j' S( c8 t0 ? @. \廉价购买权 Bargain purchase option (BPO)
& ?$ @' a. R# Y' y! N% e资产负债表外筹资 Off-balance-sheet financing " @+ q v3 j W9 s/ {3 j
最低租赁付款额 Minimum lease payments
$ c( l) s7 H, s9 E4 D" K& y; f--------------------------------------------------------
- l6 m& q& g# [1 o- i（7）无形资产
, G% E" A0 _9 Y无形资产 Intangible assets 9 R, t8 p0 T1 H) V ]
专利权 Patents : }5 X0 K7 f7 @0 G$ X
商标权 Trademarks, Trade names
5 p- |& E6 o5 }& j+ Z著作权 Copyrights 2 k" P9 |2 I7 h8 h8 N J1 @1 F
特许权或专营权 Franchises
3 C" r2 }" e) V/ u; H' w# v商誉 Goodwill # k `' Q8 Z* o, E3 v
开办费 Organization cost
) p9 c* R1 U. v7 L/ g租赁权 Leasehold
, k! x0 S0 T' C2 y7 I摊销 Amortization 7 B) S1 w7 m8 i
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8 D+ [4 g: c$ P（8）流动负债 - m" ]0 y+ m5 J2 ~# i& b! `( r
负债 Liability - f# T% n* y5 W
流动负债 Current liability
( P e2 q: G$ b3 P. r: F# ~9 W应付帐款 Account payable & {- ^# j. @9 k* m. ]4 O" d
应付票据 Notes payable 5 ]. _2 {% {4 W
贴现票据 Discount notes
7 M( |, M# {- z长期负债一年内到期部分 Current maturities of long-term liabilities2 M% x3 L% g- F
应付股利 Dividends payable
l2 f- E( d) R& P! n预收收益 Prepayments by customers
) X, d9 A! X& J# K/ m( d6 O# K存入保证金 Refundable deposits
a1 |2 I: z* l, v应付费用 Accrual expense 0 ~1 W% ?6 x" u7 W+ V& c3 d
增值税 value added tax
$ f3 ]6 D4 d- w8 W" [6 U* ~8 c营业税 Business tax
: Z# R, }9 V# e! a6 c" J8 Z应付所得税 Income tax payable
2 E) h h- ~( t# w应付奖金 Bonuses payable
9 w" \8 f' G/ y! ^9 u产品质量担保负债 Estimated liabilities under product warranties 2 S& J, r# ^4 F8 C/ F8 Z" k
赠品和兑换券 Premiums, coupons and trading stamps 4 G y3 ?: W7 Z6 G+ e& ]8 T
或有事项 Contingency
" E7 u7 d6 g* m$ k! |+ j或有负债 Contingent
+ Q: g) ~! v3 z或有损失 Loss contingencies 4 _+ G6 W9 c+ H% R) I9 @
或有利得 Gain contingencies , ?# t0 V$ ~9 I
永久性差异 Permanent difference I2 z% B9 F- W" ?' ]) ~' l
时间性差异 Timing difference
5 e& c3 Q: h9 @$ R( B应付税款法 Taxes payable method
2 z/ G `* u* |( y I纳税影响会计法 Tax effect accounting method 4 W% F4 r1 L+ L, Z( a! u0 O
递延所得税负债法 Deferred income tax liability method 0 c" F6 [, F1 a, D
/ |" D( Y# A" k5 ^
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* r: j" |1 m3 U& S（9）长期负债 3 K, r3 ^# Z# t, g' q7 S% A
长期负债 Long-term Liabilities 0 O, Z$ c( z& R9 C3 C3 T
应付公司债券 Bonds payable
$ q2 l3 r9 c6 ?有担保品的公司债券 Secured Bonds $ B n" R5 V' u0 F' s8 R9 v
抵押公司债券 Mortgage Bonds
2 t) }8 \6 H% c% l0 B) U6 T: a保证公司债券 Guaranteed Bonds
, R2 P7 c6 j! C8 N- A信用公司债券 Debenture Bonds
* W0 [7 z V/ ?. V/ `一次还本公司债券 Term Bonds 6 {% U+ \, u' p" t: u
分期还本公司债券 Serial Bonds
2 ? a T- x% O% ]) ?! U) u8 W可转换公司债券 Convertible Bonds 4 i6 }! {; |4 V1 t" b% a
可赎回公司债券 Callable Bonds . u/ U5 _; P/ J% ~$ q
可要求公司债券 Redeemable Bonds 2 \, M) @6 f/ {+ L; J
记名公司债券 Registered Bonds
/ x0 W+ a5 ]* W; ?5 y( Z& U无记名公司债券 Coupon Bonds 9 J" b: X5 a/ n1 v5 |
普通公司债券 Ordinary Bonds O/ O0 F8 ]" ^$ O" ]3 E
收益公司债券 Income Bonds
# G% n: M0 K; Y' N' D名义利率，票面利率 Nominal rate
0 D9 h+ c6 l& \& n }( }7 ~实际利率 Actual rate ! l/ U0 @7 }7 @3 m
有效利率 Effective rate 9 s/ _* T3 E" V9 R( c& C& P3 G5 }
溢价 Premium
, B$ V# |# ~( B* U' O折价 Discount
- P5 A9 X6 a! D. _6 t; @; F面值 Par value
$ ]. {8 J) M6 a; \# F3 u* x直线法 Straight-line method
# G" a( Q& D4 z# e K$ p实际利率法 Effective interest method ; S5 Z1 Z: i5 V5 J& F" |
到期直接偿付 Repayment at maturity : {5 m$ J; s q8 A; _
提前偿付 Repayment at advance
* z( D q/ R2 i! }偿债基金 Sinking fund
6 j" G; \+ {5 P1 A2 _7 U0 ?; P长期应付票据 Long-term notes payable
$ f7 z! b6 z! l* G3 Q e抵押借款 Mortgage loan
: Z* J' H& V" p, z--------------------------------------------------3 x% u F7 V4 v' l2 f2 E- k
（10）业主权益
$ I' d5 C) p8 k H c权益 Equity & L/ q3 J1 a* Z! c1 n
业主权益 Owner's equity ( F2 R% l- F9 k$ k
股东权益 Stockholder's equity , d5 r3 S5 B ~! z4 o& Y! j1 V
投入资本 Contributed capital " _4 l& b6 e# {
缴入资本 Paid-in capital 3 }& y9 c( P% F- V3 k: f
股本 Capital stock
7 E5 d1 H1 R/ Z+ r- ], n资本公积 Capital surplus
2 v6 W! u+ p8 o: ^留存收益 Retained earnings ' Y8 \+ z6 [7 h1 G
核定股本 Authorized capital stock 5 F9 [6 O T- o
实收资本 Issued capital stock ; {5 c; _9 h v7 O0 A1 i: R
发行在外股本 Outstanding capital stock # L4 C6 ?, c% w$ [4 u0 q: O9 y
库藏股 Treasury stock
0 }3 X7 [ [( \ u普通股 Common stock
3 n, Q- J. h9 ~! \# X6 g, b* x优先股 Preferred stock / b& @1 d# q% u0 ]
累积优先股 Cumulative preferred stock 8 l' y! E( G) M. Z" y# s
非累积优先股 Noncumulative preferred stock % c' _8 `! x- O: E- z" t
完全参加优先股 Fully participating preferred stock 9 Y* F v/ r0 o& j6 Q
部分参加优先股 Partially participating preferred stock
& t" ~2 C) S& s. b6 p8 d; W+ u非部分参加优先股 Nonpartially participating preferred stock
; f$ B7 [+ K, R9 z现金发行 Issuance for cash 9 i' p% ^5 |$ e# y' H
非现金发行 Issuance for noncash consideration ( R8 A% T3 c- ]
股票的合并发行 Lump-sum sales of stock : q! d0 r9 h% Z' T; c3 @6 s, D
发行成本 Issuance cost 4 ?0 ], L6 R9 B! ]+ F7 ~
成本法 Cost method 3 l* O" h- L3 t% r: t5 n
面值法 Par value method
0 _+ g: {# n: \% W1 @捐赠资本 Donated capital
) ?/ s, o7 e M/ }# l5 {盈余分配 Distribution of earnings " c5 r1 L2 m1 o- p3 g0 L+ Y
股利 Dividend
5 |7 I- [$ Y% {% @' n$ \股利政策 Dividend policy - ~; e J3 Z1 R8 n0 b' J
宣布日 Date of declaration
' F, c P# I. e7 n股权登记日 Date of record 5 Y. w, {2 g4 c _1 K2 J/ t
除息日 Ex-dividend date 3 D9 L* j& y9 ] n, Y0 G2 x+ X8 }# B
股利支付日 Date of payment ( T; _. ^- F5 K
现金股利 Cash dividend
) k: w0 B4 ]$ M6 \/ q股票股利 Stock dividend 7 G4 x/ k9 g, K" c# e
拨款 appropriation - Z0 t) O! z" \0 }" U( K* G6 p. v2 O
------------------------------------------------------------- }, U# k; C& I7 q8 L( A6 x
（11）财务报表
7 B4 x7 c$ P( Y4 o0 n) x/ e财务报表 Financial Statement
* ~7 i, t8 Z4 N3 t: Z3 `( Z资产负债表 Balance Sheet
$ @* ^1 u# J# p) h收益表 Income Statement , P! C& w A5 {; F1 ?& ^- l; T/ C9 v% B
帐户式 Account form 2 y7 a2 @& [. z2 W: o% I0 @; f2 Z
报告式 Report form
8 p+ T/ q W% ]编制（报表） Prepare
5 }( ~7 e* v, s, v' D工作底稿 Worksheet
9 [, o! k1 f% u1 T$ P c9 N5 F2 M多步式 Multi-step
/ g5 E, ^5 a" Q/ G. [2 [# a# L5 a单步式 Single-step
* R! I! _) X5 N-----------------------------------------------------------" K7 [; m& \3 q4 S9 C: z, {
（12）财务状况变动表
* K6 Q) t/ w: M7 t: M, B财务状况变动表中的现金基础 SCFP.Cash Basis ' ?- d+ i9 _$ t6 J
（现金流量表） " v8 S9 w6 }% F H& m4 o: j% O
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
$ ~8 P% _' j# w（资金来源与运用表） * p( x( N2 |% N* B- ~# s2 U
营运资金 Working Capital
4 o; v7 J0 q4 d- n5 q2 N全部资源概念 All-resources concept
) X( T( Y5 p; ?: O. m: W直接交换业务 Direct exchanges
5 Q' D. z& t- ?2 K& J1 M) n正常营业活动 Normal operating activities
; G2 u ]- x0 `# H0 i! }% J财务活动 Financing activities ( B. _" z3 j% f1 |, V
投资活动 Investing activities
/ H0 ^0 y; V5 x: y+ B7 Z6 [-----------------------------------------------------------3 r6 F" @9 S. ]( ?1 P: d/ Z
（13）财务报表分析 ! p9 l& w$ M' j( o6 F
财务报表分析 Analysis of financial statements : B6 ^2 x( {0 r: a; [) w0 r
比较财务报表 Comparative financial statements
$ q( i2 Y0 O8 S1 ]+ W" D趋势百分比 Trend percentage " h0 ^8 K+ G; Q/ K0 o6 G
比率 Ratios $ x3 d3 @( @' x9 u3 t
普通股每股收益 Earnings per share of common stock * G* }( l4 A/ U: H. D
股利收益率 Dividend yield ratio
8 ] _9 ?( ?6 v价益比 Price-earnings ratio * M# K% u! B6 m5 L4 @+ s0 d7 W1 {
普通股每股帐面价值 Book value per share of common stock
1 j' d) W T% C$ I$ G! l资本报酬率 Return on investment 3 F( H0 w$ N; z- o4 h7 y
总资产报酬率 Return on total asset : h1 B' R. g, P3 e7 S9 k$ f6 I' y' r
债券收益率 Yield rate on bonds 5 @' P& m$ |& L# h) ]/ }4 w
已获利息倍数 Number of times interest earned ( ^' `/ W" G* G7 Y) ?& Z5 ^4 E
债券比率 Debt ratio ( f2 Y7 j% F) V: j! p. K
优先股收益率 Yield rate on preferred stock . ?8 [. b! J4 I' z y
营运资本 Working Capital 7 o h$ O7 s+ J: t: O
周转 Turnover , u& Y9 ]. N( y( Y
存货周转率 Inventory turnover
# D0 q, z8 C$ T0 y0 K8 @" z应收帐款周转率 Accounts receivable turnover
# |6 x; K% [2 K; o流动比率 Current ratio 2 i! t2 m/ L! |) @" I0 c/ G1 L$ s3 R
速动比率 Quick ratio
: V! S5 y7 G" i% p6 U1 `酸性试验比率 Acid test ratio2 K( \: f9 f* ]; V4 A/ X& S
------------------------------------------------------------
) W- o3 a) e0 ^, t* d! N6 f. C, I" b/ F, h
（14）合并财务报表 / J W! I9 X8 C' E1 p
合并财务报表 Consolidated financial statements : c. `5 [4 I/ p$ H: b
吸收合并 Merger
/ W) T# J5 d/ K4 w5 p创立合并 Consolidation 6 ^# d; ]5 R9 ^( R @
控股公司 Parent company
# U# Q7 W$ C( r: m; u' ]+ a附属公司 Subsidiary company 6 B' v# B1 x+ n
少数股权 Minority interest # P% U' l' V: j5 f
权益联营合并 Pooling of interest
# o) i+ p7 W P; ]购买合并 Combination by purchase
4 z$ |, A! Y7 E权益法 Equity method
( i- l2 y6 L7 A6 o成本法 Cost method : q+ v- d2 T5 i$ t( m
1 h! N. U( v' u
------------------------------------------------------------
/ B3 p$ Y; w( J1 L3 I! i（15）物价变动中的会计计量
7 N8 K, I* |/ I4 S物价变动之会计 Price-level changes accounting " o5 S% G, n/ E) @7 s6 j+ S8 O, z
一般物价水平会计 General price-level accounting 0 s; M4 w. l* Y4 E) J6 r
货币购买力会计 Purchasing-power accounting
' g( l% {1 y5 s! W$ C @$ \统一币值会计 Constant dollar accounting 6 {" S2 y* p. Y+ C
历史成本 Historical cost ! Z9 [2 Q4 n, P6 z9 I$ H
现行价值会计 Current value accounting
- n5 G' a9 j6 ~* q7 h/ ]现行成本 Current cost " ]1 t4 h. A4 F
重置成本 Replacement cost
+ Y, w" O, ]: p( O物价指数 Price-level index ( \. T3 K# Q6 _& l9 ^
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
: c/ y' G4 a5 T( i8 F消费物价指数 Consumer price index (or CPI)
4 \, x* }- `0 g+ C+ A9 z) w批发物价指数 Wholesale price index
, p8 U8 g$ x9 L货币性资产 Monetary assets , D9 k2 R/ R$ W' ~ P8 V7 V
货币性负债 Monetary liabilities 9 S5 \; M/ C: H6 Y3 _ r' I" X
货币购买力损益 Purchasing-power gains or losses 8 c! i/ x8 o2 ^8 z+ f9 f& S
资产持有损益 Holding gains or losses
, N6 W4 W1 M6 j& {% q未实现的资产持有损益 Unrealized holding gains or losses ! k. j1 i8 M' Y6 m$ a' i- ]% \' o
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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楼主
发表于 2005-11-13 11:42
