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（1）会计与会计理论 + F3 H, t5 ~- O( H! N$ M
会计 accounting
, _* p/ |! ~, ?7 ]+ S& v决策人 Decision Maker
h7 U- k6 [+ ]4 [1 A( y0 X u' m投资人 Investor " I) d# @& ^- C, K
股东 Shareholder # y6 Q- r& y! u# z6 Z- B/ y5 p
债权人 Creditor 4 ^, I6 \& |1 G4 m' b! Q0 z9 i
财务会计 Financial Accounting
% I" k/ ?3 \/ I& ^# `管理会计 Management Accounting 9 v2 q: B5 p2 k$ z7 T) r8 J/ |4 u
成本会计 Cost Accounting
7 F( ~- V0 `9 [私业会计 Private Accounting
% k! T; Q2 C/ ?$ N- X公众会计 Public Accounting
/ ~& L3 f( m5 L" B$ i注册会计师 CPA Certified Public Accountant
! U. I: O& c" ^国际会计准则委员会 IASC , T' N6 A1 g# L; d" R; \& a6 g" c
美国注册会计师协会 AICPA
9 S, O X6 R- ]/ y9 ?' O财务会计准则委员会 FASB 1 o3 m* ?" E9 W8 `) V
管理会计协会 IMA1 K% U* a$ V, m
美国会计学会 AAA
1 D8 i: p4 \+ ?9 c税务稽核署 IRS
! v4 S& D! P: H# o- |' L/ Q6 M独资企业 Proprietorship 1 X, v2 {; m$ R( @. F. k, w
合伙人企业 Partnership + Y# S7 [& N9 `+ L6 D
公司 Corporation
% i# P6 X# B" k. A- P+ w会计目标 Accounting Objectives 2 ?2 R+ f& S- F J; c6 C# C
会计假设 Accounting Assumptions
( |+ o) m0 J4 U; v+ a: h会计要素 Accounting Elements
' E [% u- z1 ^& K) }) ~7 j会计原则 Accounting Principles & L. j% k0 m* U0 v U w1 A
会计实务过程 Accounting Procedures m+ Q5 L5 D9 d( L- \
财务报表 Financial Statements
- U2 K2 b2 |) C; j- t9 k财务分析Financial Analysis / @, t. b6 B2 ~1 j0 t) o
会计主体假设 Separate-entity Assumption
7 J3 s7 A* q/ z2 l货币计量假设 Unit-of-measure Assumption
. \% O- K4 \# N$ l: H8 N持续经营假设 Continuity(Going-concern) Assumption
" l( l2 y* j% F+ H会计分期假设 Time-period Assumption
9 x: k) ` T4 I S# ?资产 Asset 2 S2 j; L$ D& A) i x* K0 h- ^& `
负债 Liability
* S9 ^; {3 _2 @业主权益 Owner's Equity
( A$ w: `3 I3 M收入 Revenue 9 W9 B) Z! x# X
费用 Expense
9 s6 X- [! f0 u) I% l收益 Income ; z; T2 H- s; R9 K. C
亏损 Loss
; @: U0 N R! R( o0 W4 Y7 i历史成本原则 Cost Principle 3 }* `* |2 e! C, D" ]
收入实现原则 Revenue Principle
; O9 T6 \& a$ y" K# ?配比原则 Matching Principle
# Z/ a1 Y: {% d q: q6 ?全面披露原则 Full-disclosure (Reporting) Principle
- T/ R; | o! `% ?客观性原则 Objective Principle " ]% U3 n! f! `4 H6 `
一致性原则 Consistent Principle 9 N; l' S# C( w& c7 ?
可比性原则 Comparability Principle
) v" |) S: |8 x1 z3 V重大性原则 Materiality Principle
$ \2 D" i: y( V! {& {' J2 c& c, J稳健性原则 Conservatism Principle
% Z4 S9 [, j' b2 h$ u8 L权责发生制 Accrual Basis
/ ?; r6 u f5 I现金收付制 Cash Basis
; f# G i( }" l, ~1 ~, Y财务报告 Financial Report , V- T! ]# g9 e( l' X' l, |" |
流动资产 Current assets ; [! o. c2 r% Q( `
流动负债 Current Liabilities
# H+ U. e$ Z8 w* Q" j" ]7 I" u长期负债 Long-term Liabilities . Z) h0 c1 k3 C, m& O
投入资本 Contributed Capital , d9 O, m( t2 b
留存收益 Retained Earning
2 G( P4 L1 K1 ~% w
- j0 k6 r ]1 N0 T+ c& O------------------------------------------------------------" K; j' W7 t+ Q7 ~& }
（2）会计循环 ( T; ?' H. Z% A) |, Y' R! @( B
会计循环 Accounting Procedure/Cycle
% b! _! [9 ?9 ?# `6 E0 l会计信息系统 Accounting information System ! S7 P1 X! A) {+ x, t2 z
帐户 Ledger $ z' l% u. z" R8 L5 `8 {
会计科目 Account
8 e0 | Z0 O' i- B会计分录 Journal entry
+ Q% |4 {, v% F原始凭证 Source Document ; i! `- f5 c2 e$ p: @
日记帐 Journal
# B7 s8 p! J* B3 K6 C) D* _总分类帐 General Ledger 9 n$ i$ y5 h: t a! D
明细分类帐 Subsidiary Ledger ! _: c5 }' M; q/ R, M+ M( ]
试算平衡 Trial Balance
0 C* |5 d: ~& f+ T现金收款日记帐 Cash receipt journal
* r! m, i) F% V现金付款日记帐 Cash disbursements journal , \, ^: B( H( u( T! X( B# K1 _+ W
销售日记帐 Sales Journal . u4 r' A3 C' |* K S- F6 z5 N. |
购货日记帐 Purchase Journal
' k2 s: k8 u7 \1 @普通日记帐 General Journal 4 o7 b5 D4 R {2 m
工作底稿 Worksheet * Q( _5 b _3 p
调整分录 Adjusting entries 1 k1 n: U6 } q" b) r
结帐 Closing entries
1 a& L- N8 r7 x4 g& h) q) }% M
. i) k* s) o( i9 }; q. \: L. i----------------------------------------------------------, |) D. D a U
（3）现金与应收帐款
( n! x7 ~: y- O& z现金 Cash # i5 _, L/ h- n. ^4 D, b
银行存款 Cash in bank
# {; ], q- E5 H库存现金 Cash in hand 7 b* c2 g# L2 ], \
流动资产 Current assets
4 R; \. k, z7 ?' }9 `6 [偿债基金 Sinking fund ) N$ A5 P6 t8 ~6 R, ?' Q8 H3 L& n
定额备用金 Imprest petty cash & Z% d' u q+ s; W1 v
支票 Check(cheque)
# }0 b3 w: Y! s9 c$ L5 n银行对帐单 Bank statement
3 g- l1 b8 Q2 h$ m" J银行存款调节表 Bank reconciliation statement O \ c5 n2 e/ d1 ?
在途存款 Outstanding deposit
8 _9 P) [; K5 L6 H- [6 W. [3 a在途支票 Outstanding check
6 a: r; J1 W0 t/ S5 R. m8 Q应付凭单 Vouchers payable 3 F- B- L! i* w. L; F5 q# E" c
应收帐款 Account receivable
- L& Y2 f5 w) ?3 E应收票据 Note receivable
+ y1 _/ W K& g' r起运点交货价 F.O.B shipping point ) V9 ^4 k- e3 R7 |0 v) U1 F
目的地交货价 F.O.B destination point
3 v9 n& l$ u- w商业折扣 Trade discount
; f% s6 i! k# D) [. R0 k现金折扣 Cash discount : y) n0 t7 C, d, V$ e" H
销售退回及折让 Sales return and allowance ! D* C1 ]1 r' b1 x# f
坏帐费用 Bad debt expense / B6 W2 R& K$ b" [7 B6 H
备抵法 Allowance method
3 v! ^& R$ A! o+ @备抵坏帐 Bad debt allowance # l/ X( ?1 ~, ]# l
损益表法 Income statement approach ) a- I( K8 \ ~) H
资产负债表法 Balance sheet approach 8 {$ I& Z0 |) r/ K+ q
帐龄分析法 Aging analysis method / e4 ]" r' N8 x! d; v4 G b" D- f
直接冲销法 Direct write-off method ! Y8 \, P' D* L3 C
带息票据 Interest bearing note
3 ~6 L9 G# `4 @9 P不带息票据 Non-interest bearing note
$ M2 ^$ J0 `* V% H9 j. k出票人 Maker # j, w1 B7 {1 `$ |' X1 k+ O, D
受款人 Payee 0 h3 j% w' ^! g$ T9 V5 ]
本金 Principal
L. w& ^ j# B* v5 V1 |利息率 Interest rate
+ [8 Q. C8 z' b6 _: A$ f: b到期日 Maturity date
5 J. [, V, G; ~: c本票 Promissory note
8 N5 I6 V1 \, n+ \贴现 Discount
* w5 \0 ~/ c. O8 n7 g4 r背书 Endorse $ I$ V7 K" e. U9 J
拒付费 Protest fee
6 Q- ]1 Z: _0 y% D
/ \+ X; n2 P+ w$ d/ ?' k------------------------------------------------------------8 N( y) t2 W" ?* i; w6 Q9 p) t
（4）存货 ) S: y9 g0 A$ V" Z
存货 Inventory 1 J, t- C( ~; D
商品存货 Merchandise inventory & a6 w+ |) `* W# G, k6 _0 ~
产成品存货 Finished goods inventory * ^4 r3 I0 ^9 m* B' R3 K
在产品存货 Work in process inventory
2 u* C4 c. R/ n+ {+ F( y( j( Q" D" ~原材料存货 Raw materials inventory ) u' f5 ]6 L& w U
起运地离岸价格 F.O.B shipping point , x+ V9 c6 P! N
目的地抵岸价格 F.O.B destination
! p. u7 h8 A9 \% \( J) ]寄销 Consignment
3 }. O; t# l0 j( ~寄销人 Consignor
2 J; r. J* t) S+ J承销人 Consignee 1 k l9 d& n4 b
定期盘存 Periodic inventory / H5 u8 r' D7 U
永续盘存 Perpetual inventory
/ c; u1 m( L3 N* ]& }- l购货 Purchase , Y. N5 x8 w& z
购货折让和折扣 Purchase allowance and discounts / ~: y- f9 D! G! Q. d
存货盈余或短缺 Inventory overages and shortages
, H1 Q# X; C4 T9 H' |! X* i分批认定法 Specific identification
; V* ~1 ~& R' H; D" l0 M8 z, \3 |加权平均法 Weighted average + p+ ]1 A4 }# k) v" x. o
先进先出法 First-in, first-out or FIFO ! y% S0 r }" e$ ^% I
后进先出法 Lost-in, first-out or LIFO
# S0 _3 D5 i5 m. r移动平均法 Moving average
' \- f' D$ ^2 e2 ~) [( ^2 @( m成本或市价孰低法 Lower of cost or market or LCM # @+ b/ F6 K. g
市价 Market value / O! a! P4 g& A5 ^7 Q
重置成本 Replacement cost 7 r1 E! n3 I# a$ j9 \& K# y7 {
可变现净值 Net realizable value ; R8 ~2 h7 V/ f: T1 t* \( j
上限 Upper limit
$ t. d3 s3 h9 Q6 z3 U P: W4 P1 e下限 Lower limit % |3 S: ^4 G! o4 P/ v
毛利法 Gross margin method 3 `& H/ o' r8 U( ^
零售价格法 Retail method 9 b* S) h- Q$ g0 t0 `6 ?' W
成本率 Cost ratio
( a7 }1 {) P8 b% \; U" y- }' w& f1 C' S! K
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, a4 o' h* |( ?（5）长期投资 - N1 l4 e9 A, v) B% K6 f! j( L8 {
长期投资 Long-term investment " |1 {( H+ A; v* [( X
长期股票投资 Investment on stocks 2 J! H3 ~* E' H, x _
长期债券投资 Investment on bonds
- N- u; o; c! `4 V7 M& Y成本法 Cost method ) e$ x- R9 q+ M4 c" X
权益法 Equity method
. F0 }) w: P5 l1 C/ j. b合并法 Consolidation method ! ?9 k; A1 S$ Q" b; B
股利宣布日 Declaration date
3 E. i, ~+ |) V* e: g5 j( l股权登记日 Date of record
; g5 V( ^, {' g除息日 Ex-dividend date 1 B( @0 L" P1 h# c; W/ r( M
付息日 Payment date 8 x# Q3 N% ]$ ~1 |5 }! n: b n* _
债券面值 Face value, Par value ( Z; b9 w: V& [5 y
债券折价 Discount on bonds
: [$ L4 C, f. d/ Q6 y1 m- G* Y4 f. G6 ^债券溢价 Premium on bonds
/ Q3 u6 r3 A" ?9 s; d: j票面利率 Contract interest rate, stated rate
& o5 W% T1 m4 d4 b" Q+ k% j1 o市场利率 Market interest ratio, Effective rate
0 D/ A0 [9 S$ W9 {普通股 Common Stock
. u" p/ t, y- {: @优先股 Preferred Stock
/ a3 [% E$ G0 ]8 `现金股利 Cash dividends 2 u2 Z' B0 W/ W! O7 v4 l" l
股票股利 Stock dividends % o3 Y) F+ n) J+ j3 i7 C
清算股利 Liquidating dividends
) L' g) D+ V, W4 Q到期日 Maturity date . F9 h9 ?' m6 Q: G7 i
到期值 Maturity value
4 C* P. l( ~" j3 D9 Q7 J直线摊销法 Straight-Line method of amortization
% p0 M* o. m. Q& M实际利息摊销法 Effective-interest method of amortization
+ B. I) t7 [: w! F. l& \! o/ G/ [6 H9 a4 m1 `
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" h" F, l" S) g6 l8 H（6）固定资产
- e# q U s M$ W. @- }$ i$ ^8 K0 c% N4 H固定资产 Plant assets or Fixed assets 4 O5 t! D! M) y' l& S
原值 Original value
$ z! j6 S; y" O, z预计使用年限 Expected useful life 5 w8 d# Y# A5 D- x0 g
预计残值 Estimated residual value z9 L( |1 F8 m; g w
折旧费用 Depreciation expense
& q$ ^# g) D, w6 g! S累计折旧 Accumulated depreciation
$ x/ e1 o5 D) o- `帐面价值 Carrying value & ~8 ^6 |, [+ A0 k1 E4 }: U
应提折旧成本 Depreciation cost - D$ F P4 r* T3 P7 L+ j+ r
净值 Net value ) o. X: S0 g, O1 b; M$ k
在建工程 Construction-in-process
( y- h" C3 C( u% z) _磨损 Wear and tear + n6 H& E2 {) E, C
过时 Obsolescence : B! X$ ?+ {2 u1 l3 J, I
直线法 Straight-line method (SL)
m, m1 w- C! T0 t; c: F3 \工作量法 Units-of-production method (UOP) ) o2 E" M2 d$ y
加速折旧法 Accelerated depreciation method 3 D2 s6 N+ o& Y% T2 h* X
双倍余额递减法 Double-declining balance method (DDB)
2 u1 t% `3 K+ V# a年数总和法 Sum-of-the-years-digits method (SYD)
0 Y3 n5 a ?; P+ Y6 k以旧换新 Trade in 6 @( S: ^: a# h& h
经营租赁 Operating lease
/ l: k- [1 U- `, K融资租赁 Capital lease
/ M- d( X- {8 @8 c7 s/ j廉价购买权 Bargain purchase option (BPO)
3 E2 v5 ?2 x( |资产负债表外筹资 Off-balance-sheet financing 6 Y5 @. q3 T. |1 @* @* Z& c8 x) N
最低租赁付款额 Minimum lease payments$ S) M7 A5 J8 j6 I2 F v
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\* a0 T' O9 r; \2 Y$ N+ q h% h（7）无形资产
- `0 `$ f6 p4 C7 x无形资产 Intangible assets
& B* X' q; b# X* W, i5 D+ h" I专利权 Patents - U" A, l, p$ {% H1 k7 r
商标权 Trademarks, Trade names
, B& M9 V6 @* y+ \; f# N6 h- @. e* L# R3 K: r著作权 Copyrights
; B2 t4 W2 p0 |- L. Q1 ~& u/ a! O+ t特许权或专营权 Franchises ) H2 j1 u; e" l6 c7 d+ N
商誉 Goodwill 2 Y/ k; r" j! ~# i& @
开办费 Organization cost 7 _/ `( x/ q# b" J5 l" t+ P
租赁权 Leasehold
% Q( a' L" P/ N2 X, s/ p. K) Z. ^摊销 Amortization - d8 |$ h9 t" x3 H# H* ?4 w
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1 ]$ }: D/ T& }; G3 H（8）流动负债
2 ~; n5 C f) B负债 Liability 3 l: H0 z" f9 R' |! }/ a
流动负债 Current liability
8 _. D9 S, }( m- N应付帐款 Account payable , l4 Y+ C1 ]" i) b/ y, j
应付票据 Notes payable
$ W3 E, `3 a* ?7 c贴现票据 Discount notes * ^9 V; h: C- r- m+ M9 i7 p5 @
长期负债一年内到期部分 Current maturities of long-term liabilities) _0 q' \5 c" s# H( M, V; Z% X
应付股利 Dividends payable
, {" c) g* `, q& ]预收收益 Prepayments by customers
" ~! R4 d! n" `1 q存入保证金 Refundable deposits # U x" D0 w- C, M* f
应付费用 Accrual expense
, g0 l3 J# {) U增值税 value added tax & Q1 c' J7 A: D3 {) K; w
营业税 Business tax
5 } a7 W F% K6 B8 [% u/ j应付所得税 Income tax payable
3 ~6 C+ i0 d. `! T" Z应付奖金 Bonuses payable
# v! I# E. u2 @; x1 G4 Z& n9 F( s: ~产品质量担保负债 Estimated liabilities under product warranties
3 L3 t: J' M; _' H4 R& q赠品和兑换券 Premiums, coupons and trading stamps
* O/ [ O8 M* m或有事项 Contingency
# a, L T( F$ q, y1 p! d或有负债 Contingent , i9 U! \0 ^0 [2 [3 d7 @$ A
或有损失 Loss contingencies ; `. i; T' ~: U: j W
或有利得 Gain contingencies
' \2 E. {% R) k0 x永久性差异 Permanent difference $ x2 p8 p4 J" U" K3 b
时间性差异 Timing difference
) V) l( ?' d+ z$ p应付税款法 Taxes payable method
; u2 z$ {5 y( D+ ^纳税影响会计法 Tax effect accounting method " o' n9 f5 p0 F% J' Q
递延所得税负债法 Deferred income tax liability method
! I3 Z$ M" o, ]' d+ `# V. \, r2 s+ H* j+ A; W6 o8 l, n
------------------------------------------------------------9 k( u& [! K$ F( W
（9）长期负债 . T; m/ C; Y+ G
长期负债 Long-term Liabilities 8 p6 v- W* {4 O5 l H7 d& P
应付公司债券 Bonds payable
* B3 q3 l, Z$ H4 f有担保品的公司债券 Secured Bonds
' h- o# u- K8 w) g+ _& X- ~抵押公司债券 Mortgage Bonds
& c, h, X$ E3 ^ G; `! ]) }' l* s保证公司债券 Guaranteed Bonds ) J! b" k- Y9 J$ P! H
信用公司债券 Debenture Bonds
1 c z9 n! e: W5 E一次还本公司债券 Term Bonds
) G0 ]+ o1 ?* W分期还本公司债券 Serial Bonds
9 R3 a% c8 S0 b, O0 n! S& u, D可转换公司债券 Convertible Bonds * ^+ ?7 G9 w, n
可赎回公司债券 Callable Bonds
7 q1 ^2 I- O* l4 @2 z3 W2 J2 P可要求公司债券 Redeemable Bonds
6 p, O; u. l! u6 k; C' {记名公司债券 Registered Bonds
- h2 b8 G q+ M& W- A9 L无记名公司债券 Coupon Bonds / {( `% c' z& w" _+ d! \+ w9 V$ e, j
普通公司债券 Ordinary Bonds
" G7 u( J5 n2 L9 w收益公司债券 Income Bonds : J. Y& Z, `$ v3 H
名义利率，票面利率 Nominal rate
' K- e7 ?. \5 J( @实际利率 Actual rate 7 q. O1 @* V, ?6 }" Z
有效利率 Effective rate
6 q" @% |5 k$ x溢价 Premium 7 q! W2 b; t. o6 V7 V% k- n0 L2 U& T
折价 Discount 8 d5 j: |! B. h6 \- U1 q
面值 Par value & \; M2 p0 |3 A3 p K" u0 U6 P8 O) l
直线法 Straight-line method
( h: m9 j* Z7 r' h- |" Q3 m4 z实际利率法 Effective interest method 5 ~ K2 o/ V$ n, K+ ?) i
到期直接偿付 Repayment at maturity ! y m1 _# z2 A9 C
提前偿付 Repayment at advance 6 {- `9 H$ X- v3 `' a) _) N* ^4 f
偿债基金 Sinking fund & R( x8 n% ^2 g, ^. f
长期应付票据 Long-term notes payable
; {- w5 F! T) h+ t6 M. J抵押借款 Mortgage loan
" M$ U0 ^# p9 i O--------------------------------------------------$ R1 i8 s* s1 T, L- I) n
（10）业主权益 4 M8 r* G% z$ z1 b# ^
权益 Equity
- f( q/ |% g H3 L业主权益 Owner's equity ! s: R9 o- R! Z0 g5 w
股东权益 Stockholder's equity
, C3 ?( E' b: e0 u: O I投入资本 Contributed capital
! q" L9 }( d2 E, o0 u缴入资本 Paid-in capital * h2 u# N7 n5 D+ S' Y$ D7 ~+ x* O
股本 Capital stock
9 R% }/ J8 O1 J* q3 c6 H+ F资本公积 Capital surplus + _ y. m9 d* f
留存收益 Retained earnings
5 }: w6 h$ S) t% ^/ ]7 \: T核定股本 Authorized capital stock
- Q+ n. {* B! T实收资本 Issued capital stock 2 O |, z" T" E9 |5 { j
发行在外股本 Outstanding capital stock 8 m% O" q' b* R2 i9 ]4 [
库藏股 Treasury stock & _* @# M$ C8 R( |0 u
普通股 Common stock ; I* {/ Z6 `" L. Q
优先股 Preferred stock
. V5 l+ r$ z$ o) s9 N累积优先股 Cumulative preferred stock 7 A/ N" n+ _2 d+ B: y) a
非累积优先股 Noncumulative preferred stock
9 v. H9 a& a- o6 F& ~) ^! h; |. z完全参加优先股 Fully participating preferred stock & O- T+ U2 R& N& R
部分参加优先股 Partially participating preferred stock P9 @6 J5 P" r! m+ _6 ^
非部分参加优先股 Nonpartially participating preferred stock
% w% n% B! W; W3 x现金发行 Issuance for cash
0 s+ L9 {/ k3 M: G* |9 a. J- B非现金发行 Issuance for noncash consideration
* v( D: c W& E2 T! _9 C& ?% L5 q3 J: l股票的合并发行 Lump-sum sales of stock 8 R; \. j+ @. E# F2 d) v- b) [
发行成本 Issuance cost
5 X! t! U) \" T/ D9 L1 Q成本法 Cost method
% y1 I g, ^# p! L2 \9 c- m+ u面值法 Par value method 9 y( \2 P: p2 t, W
捐赠资本 Donated capital
: |, m& b' b6 J$ g盈余分配 Distribution of earnings
$ E8 Y" T- f3 v; S P3 _/ m股利 Dividend $ J0 D# g! h: |- _
股利政策 Dividend policy " O8 Q+ P. Q4 n- a. I
宣布日 Date of declaration 4 c" g( W% o& m% n: n5 u6 z
股权登记日 Date of record
: P: e! }$ U" k0 } B5 r除息日 Ex-dividend date
, W+ ~+ T) Z1 L+ i5 \股利支付日 Date of payment
" D! Y% W9 ^2 Y7 h/ l现金股利 Cash dividend + E5 o# j" b$ L% c8 {! n G0 Q
股票股利 Stock dividend 1 I: Z$ Z5 B% Y
拨款 appropriation
, t, Q3 c' j0 Y, r( B------------------------------------------------------------
0 T' T1 A0 u4 }, \（11）财务报表
$ h7 K% l3 P/ \; o. M财务报表 Financial Statement
5 e5 ^, m( r5 b7 @) [资产负债表 Balance Sheet ; `8 s1 ~$ {2 f9 ~" A
收益表 Income Statement
' I4 t7 b- B5 x4 `* V帐户式 Account form 6 U- x2 t# @6 X
报告式 Report form
$ I8 r9 w2 e2 t7 s( e% J6 U" I编制（报表） Prepare ) g* L6 U$ S3 F# D8 j" L: t- B0 L
工作底稿 Worksheet
) Z; u# U4 R( T多步式 Multi-step / Q1 j6 e- \- `% w8 ]( F8 }4 d
单步式 Single-step 2 p/ b) _3 k% Y( M1 X
-----------------------------------------------------------
! U2 c- S5 C N8 h（12）财务状况变动表
8 c9 l1 u+ m& X6 H* j6 v! s' v5 F! |财务状况变动表中的现金基础 SCFP.Cash Basis
4 i# ]4 L3 x/ ^/ k( t( o3 d" C（现金流量表） 2 d% ]/ X3 Q# h6 ^. C X% _) \
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 9 r* [+ |% p+ |* g
（资金来源与运用表）
& m# [! c, u0 |; ]8 ?营运资金 Working Capital 8 _7 \8 g% a; f
全部资源概念 All-resources concept
8 X" P- _- B5 ~- [直接交换业务 Direct exchanges
5 ]1 X2 f X& k" z6 {' o- v4 F" Y正常营业活动 Normal operating activities
) }: L. R9 |) g1 n( O9 i: z1 E财务活动 Financing activities ' b6 A1 _6 e! c
投资活动 Investing activities % @$ m! d$ i0 K. b9 F1 z( O' R
------------------------------------------------------------ t/ u( L3 D, l. g- A0 b1 u& \9 r
（13）财务报表分析
5 a8 p# C- g' ^ [" ]财务报表分析 Analysis of financial statements
0 \# T" T$ ] Y7 ?- s# L! d- ?比较财务报表 Comparative financial statements
+ H$ ]/ |$ z( Q* w) ^: f5 B( E# [趋势百分比 Trend percentage
" d, d$ q' v1 ?& a% u9 e2 F( U比率 Ratios
4 z# X1 v S8 X- s7 o, T( ^普通股每股收益 Earnings per share of common stock
: N Y+ X, m! P9 k* w R股利收益率 Dividend yield ratio 3 `4 X' j8 q$ j, o: @$ c
价益比 Price-earnings ratio 3 p$ f; Q' e v3 c5 }' O: @$ {
普通股每股帐面价值 Book value per share of common stock
. o, m$ m8 x8 |$ q资本报酬率 Return on investment * ^) a5 K( ^! T2 z2 s4 N
总资产报酬率 Return on total asset / U# `! N V1 M" f7 F
债券收益率 Yield rate on bonds
/ D2 x1 I9 }) m5 W3 o' [已获利息倍数 Number of times interest earned
$ ?5 i* J+ G2 n* l债券比率 Debt ratio
! y) h. S- K \8 a6 E优先股收益率 Yield rate on preferred stock
3 R0 m5 k. h- H; P1 Y8 D营运资本 Working Capital
9 Z2 n) |8 R) }0 E6 y% A2 V+ n周转 Turnover
! S" P9 C: ]& l* F& i存货周转率 Inventory turnover
" V3 Y: k I* H9 c- v应收帐款周转率 Accounts receivable turnover
& m+ Q: h0 O: J$ r0 b3 d6 d流动比率 Current ratio 2 @0 n z7 |4 a4 z: X; t8 `, r
速动比率 Quick ratio
9 m: r& b/ \; X' l酸性试验比率 Acid test ratio
" d) k9 G$ M3 N------------------------------------------------------------ - y ^& _) C; ]& e
9 b: x$ @, U8 _, |7 n8 Z/ Q" [（14）合并财务报表 ; H0 N% Z" t- \+ ^1 ?
合并财务报表 Consolidated financial statements
, L- u5 P* @+ Q/ l: F2 {4 p吸收合并 Merger A3 |* ^, Y k$ B; B2 o
创立合并 Consolidation
* l0 T6 b( ] S8 u9 w控股公司 Parent company
7 f3 P& P3 U6 c2 m% f附属公司 Subsidiary company
. g. f" y- p" Z少数股权 Minority interest
5 t h3 g7 @# q, f6 t" t3 V权益联营合并 Pooling of interest @. j+ \' A) Y5 e3 Q
购买合并 Combination by purchase 4 i4 _) ]$ J: O! X0 h
权益法 Equity method " Z+ u o& g! e. `' M; |
成本法 Cost method 3 y% @3 c* x3 ?. X$ Q0 ^
$ y, F% v( i7 w( z E------------------------------------------------------------
/ ?6 I) p& l$ a! g( [# k（15）物价变动中的会计计量
2 X2 c! \: {. m" F物价变动之会计 Price-level changes accounting 1 n' R: z4 ]* ~5 K! e9 B5 f
一般物价水平会计 General price-level accounting
. P" V" h: l2 s" z, L* Z+ R货币购买力会计 Purchasing-power accounting
( H4 P' t1 w* Y% ]" @) L统一币值会计 Constant dollar accounting 8 ~2 D/ {4 x/ U9 I# M9 n, D0 _3 R
历史成本 Historical cost
' V$ e; q! M4 B: k& S7 N; |3 O现行价值会计 Current value accounting
, D7 L! z1 N/ \- o y9 D/ U现行成本 Current cost , T6 i% Y1 N( R' j% | p
重置成本 Replacement cost
$ f% Y5 g f9 J: v3 _( m: p7 \物价指数 Price-level index # v: l5 l' }* Z5 |" J) D: _: |
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' F6 n! y- I8 M, c3 P: W
消费物价指数 Consumer price index (or CPI) & _5 A$ ?6 H7 x9 a0 r7 Z6 u3 v
批发物价指数 Wholesale price index $ I1 S% n- @. x9 i( y, M& ]
货币性资产 Monetary assets
& n7 B$ A1 E( [8 o2 o货币性负债 Monetary liabilities - t& ]- k5 t4 Y' @5 f& |! y3 Y
货币购买力损益 Purchasing-power gains or losses 8 x. G% v6 R" I3 H. m
资产持有损益 Holding gains or losses
" }: B. g1 y' S5 X9 D; ~% W* q未实现的资产持有损益 Unrealized holding gains or losses
' g& s& Y% h, s2 c' Z* ]. n- l7 ^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
