 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 * l2 X8 R9 [8 q* X1 Z6 }1 a/ b% R
会计 accounting ( n5 L O+ G; t8 }' C, k# ]
决策人 Decision Maker
! y6 b8 h& P4 S$ @0 s% R投资人 Investor
$ ?2 c; H d, x股东 Shareholder # _2 ~5 r. @( }1 j( Z! I
债权人 Creditor " P7 c$ A$ L, L' d5 w
财务会计 Financial Accounting
8 L) n- |. r2 F: s管理会计 Management Accounting ; [+ I) M8 @$ D5 x5 h
成本会计 Cost Accounting ' P y$ r6 E x3 `! M8 {- E6 O
私业会计 Private Accounting * E- w% R+ _7 x& J( ]- V: M4 y+ o) U
公众会计 Public Accounting ( X9 q: U! t8 ^2 p0 @; C
注册会计师 CPA Certified Public Accountant
5 @; P* Y/ V8 Y" C1 t6 [国际会计准则委员会 IASC 0 Q3 L1 { f7 `" v0 ~
美国注册会计师协会 AICPA
% h b- J5 b* {0 H/ `3 G/ t财务会计准则委员会 FASB 7 f4 j- K2 K9 p
管理会计协会 IMA/ T* l+ ]* p0 p8 A
美国会计学会 AAA 3 T5 [* M( U3 F' H- N
税务稽核署 IRS
: J- v# \6 z2 r- u独资企业 Proprietorship
1 H$ o% n, h9 \9 N合伙人企业 Partnership - C5 e! X1 C$ V" m! D" i) R
公司 Corporation
/ k* r/ u. D# x4 c' N会计目标 Accounting Objectives ' t. G1 H- p3 U# ?5 g# M
会计假设 Accounting Assumptions
4 m. D6 o, o. A. m7 B0 a会计要素 Accounting Elements * f# K6 Z7 n; R/ k( q4 ?& S
会计原则 Accounting Principles L$ G$ Z# Y: s) V/ |+ E6 N9 ?, n ^
会计实务过程 Accounting Procedures % p% [' y6 _3 c& k
财务报表 Financial Statements
) K! u! I) a+ x, E+ D财务分析Financial Analysis
* Z& {2 P" \& m, Z3 s+ y会计主体假设 Separate-entity Assumption
" G: W$ y* R3 m8 S$ A: W( J3 Y% }4 P" J货币计量假设 Unit-of-measure Assumption " o0 Y1 G- k5 P
持续经营假设 Continuity(Going-concern) Assumption
' v5 N2 m2 s t7 X4 V- \会计分期假设 Time-period Assumption
: A: R. \8 R' l3 T4 Z' i6 v7 g资产 Asset * I+ ^+ g1 _# F1 F" \) L% w
负债 Liability
" V k8 }6 w8 L' w, B3 a& Y业主权益 Owner's Equity
: | Z& C3 i3 b! {. x, z: i收入 Revenue 8 ^* i) @1 P9 P
费用 Expense
2 \, s4 d. c+ g5 |- g9 _% w9 N5 N收益 Income
* \9 [, O" L3 m* ^& N! _亏损 Loss 8 r. ~- h% U. Y" t6 p, O: b. \0 D- T
历史成本原则 Cost Principle
, e9 F# |0 G& F4 O& t Y- Z2 E) [收入实现原则 Revenue Principle
, c9 q, k( k" Y* l4 l配比原则 Matching Principle / C$ a' a v! ?' H" ~8 N) I
全面披露原则 Full-disclosure (Reporting) Principle 1 O9 @2 m& H, B9 ?
客观性原则 Objective Principle 5 r: s- y! W3 d- W) F
一致性原则 Consistent Principle 2 @. e4 H- y! h3 M# n |! ~
可比性原则 Comparability Principle " t' h) G0 ^4 K! Q3 W
重大性原则 Materiality Principle
( z5 u6 _* C% a! e稳健性原则 Conservatism Principle
) l n7 y' b" |- A权责发生制 Accrual Basis " a2 g, n1 Q+ Q8 W
现金收付制 Cash Basis
7 F+ p9 e$ X6 D( Y$ V财务报告 Financial Report
" ]) Q: }: ?6 {$ `. r$ u! T1 L7 m流动资产 Current assets
& t! A8 @6 e/ A7 z5 `6 h6 s* X( r流动负债 Current Liabilities
! A! a8 T* [8 Z" g长期负债 Long-term Liabilities / i; n& ~. d, T
投入资本 Contributed Capital 4 S1 Y; p5 S: J; u& b; f- Z: J8 T. B
留存收益 Retained Earning9 m. ], o, M% y/ P# Z3 M3 Q
7 W H0 B) b4 X) n1 Z$ V2 t- a------------------------------------------------------------* ~. Y% [8 ~" O% ?9 b
（2）会计循环
# C( d* d5 Y$ b5 i会计循环 Accounting Procedure/Cycle
7 m2 h1 U' u: h, v会计信息系统 Accounting information System
8 |; X3 e2 Q/ f+ V9 L9 T帐户 Ledger + W' Y2 C5 N9 Y: H9 {
会计科目 Account
* j: d2 N) q3 T会计分录 Journal entry % s" y2 ]2 G" p
原始凭证 Source Document
/ ]) {, p2 L' Z s( S& m4 z5 d2 J日记帐 Journal
/ a* }$ _5 k+ x) |/ B! k总分类帐 General Ledger O# t+ O$ ^( m0 H4 Q
明细分类帐 Subsidiary Ledger # a% B3 h; J' t* w2 r
试算平衡 Trial Balance 2 v) k* ]4 o4 }5 S
现金收款日记帐 Cash receipt journal
B- z* N' Z( w2 A现金付款日记帐 Cash disbursements journal $ L: \( `: o- m
销售日记帐 Sales Journal ) M7 M7 N8 j2 Q7 Q# e/ X, `
购货日记帐 Purchase Journal
U* L" p" |; s普通日记帐 General Journal 3 Y* t& K$ g6 B# ?3 L) S
工作底稿 Worksheet
* X* g0 V: F& G! Y2 [8 |0 z' N) F调整分录 Adjusting entries , F: ~/ K; s6 }8 E
结帐 Closing entries
& Y3 G# r! p+ S3 h( s$ G: c3 V0 }2 U
* h% Q3 i; X3 U3 b/ E----------------------------------------------------------
# I0 L; D+ D7 ?, T; L（3）现金与应收帐款 0 f y+ s* i8 P4 F5 I; |) |/ e/ h
现金 Cash % x" {1 T% S; | T
银行存款 Cash in bank 4 S0 T$ J' L | S6 d
库存现金 Cash in hand
! U& p i' Y. r" w流动资产 Current assets
6 R" \, N$ q: @) Z5 P# W偿债基金 Sinking fund 6 {! W. M2 I# J, [& q; p
定额备用金 Imprest petty cash
6 H8 p" h, `& P1 |9 k, M支票 Check(cheque)
2 e6 }" M6 `4 a4 V0 z5 h/ d- M银行对帐单 Bank statement
$ T: Z0 ~+ m" h0 C; l: j银行存款调节表 Bank reconciliation statement
* t7 M4 X! x; \" z' S4 _2 s在途存款 Outstanding deposit . I& L6 |1 Z h c: D
在途支票 Outstanding check
8 a& y% v6 f. |* v% S: M$ W应付凭单 Vouchers payable
1 U9 D" i9 q7 U! u; v应收帐款 Account receivable 6 j) s; q! M4 |9 | j: ^
应收票据 Note receivable 6 ]& _& |+ C5 Z6 w, @$ m `
起运点交货价 F.O.B shipping point # P6 Y( }4 e( U t( p; d: ^ ]
目的地交货价 F.O.B destination point 1 t9 N* O1 b9 d# h$ g
商业折扣 Trade discount
1 l1 Z! K& _- b+ N9 W' B4 E现金折扣 Cash discount
1 ~- L) W5 \9 h2 w. F销售退回及折让 Sales return and allowance
+ m) a% F. u0 G+ F0 n& |3 @坏帐费用 Bad debt expense j( x8 L0 o+ Q% _$ x
备抵法 Allowance method
: y! L1 }0 T; l: D备抵坏帐 Bad debt allowance
* k' R; V; M; k损益表法 Income statement approach
, S+ B2 A' i$ u+ V, f3 L资产负债表法 Balance sheet approach $ P. h( A/ w |0 Q1 K
帐龄分析法 Aging analysis method
. ^- T. `+ G+ T. C直接冲销法 Direct write-off method 1 |" `# V! q8 |
带息票据 Interest bearing note
+ r1 u. Q( K+ n8 x不带息票据 Non-interest bearing note , @) G4 `7 i' Z3 t2 T& @% D: j0 v4 p# H; i
出票人 Maker . v# e4 A/ \( I7 S
受款人 Payee 2 A1 S# |0 J1 E& Q& o9 Q+ U
本金 Principal ! j! C! {# a G6 }9 B/ i. p
利息率 Interest rate $ i& M. V$ q. z( T
到期日 Maturity date ) n' t6 Y9 e2 A
本票 Promissory note
) t% w# s) w: V, ~' T) o贴现 Discount
- s$ C8 U* r+ }( r$ u* g背书 Endorse $ f: Q+ p R+ V1 c
拒付费 Protest fee
# @2 |% ] e# [" ?( Q0 F/ p t) V! X
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* @6 |4 U; ]: r1 P! Y4 K4 r（4）存货
5 h6 Q1 k: [, j# u6 Z, C存货 Inventory
: |" Z8 M3 q% O: W& T8 o8 h% m! a1 ?6 y商品存货 Merchandise inventory
7 Q9 j' J9 Y/ U( f' G( n产成品存货 Finished goods inventory 6 [# h: J8 m5 P
在产品存货 Work in process inventory
1 z5 ~8 t; J! p, O原材料存货 Raw materials inventory - x( P& k9 G. R% u
起运地离岸价格 F.O.B shipping point 9 F2 I" m; p6 v- p, [6 ?. G3 i: ?
目的地抵岸价格 F.O.B destination % ?0 Z) [' e! q; y4 p% |! _/ P
寄销 Consignment
3 P" v; Y( ~8 ?8 W# L* t$ y1 g寄销人 Consignor
! K' K8 D. q& }% \* Z8 l承销人 Consignee
. f) u: s( D' w) d定期盘存 Periodic inventory 0 @2 _% F" W6 u" B7 ^0 O
永续盘存 Perpetual inventory
, ]4 D2 D0 W: n5 c0 e购货 Purchase
; z8 L+ s/ Y( `# u$ O购货折让和折扣 Purchase allowance and discounts 8 [& f/ h% d, ~' Z1 G1 G+ X
存货盈余或短缺 Inventory overages and shortages
7 O0 i! W0 G- e" k8 L* V& M分批认定法 Specific identification : z! W1 G5 W& v% ] [
加权平均法 Weighted average
* p+ E1 i" |$ f' J先进先出法 First-in, first-out or FIFO $ Z5 l7 t; E. C* j% T
后进先出法 Lost-in, first-out or LIFO
1 H( G, C; o7 N! }0 C移动平均法 Moving average 7 e+ g9 D( I2 d; G
成本或市价孰低法 Lower of cost or market or LCM
6 V; a' a/ i+ _市价 Market value 0 @6 Q: F3 q! \8 W; b
重置成本 Replacement cost ) ^6 \4 [2 R. w3 z, t* N
可变现净值 Net realizable value . K/ [0 k$ Z0 k* f+ t
上限 Upper limit
6 e8 y3 C, g5 D3 n3 F% @, U ]; \下限 Lower limit # ?7 ~1 s" b/ C, s( P% ]" c
毛利法 Gross margin method 4 D0 P# u8 d$ I5 d8 w0 C
零售价格法 Retail method
6 |) Z6 c( n7 Q9 {成本率 Cost ratio
! t, @) V1 d, ]2 O% _/ Z! }7 g, a1 l( |, s$ A+ z( h
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（5）长期投资 # U3 @6 D# O4 f/ K9 J( C' l, a
长期投资 Long-term investment
9 S6 i6 u" y: y5 J( b. W a长期股票投资 Investment on stocks
, u$ o+ b4 i# r J+ o) y长期债券投资 Investment on bonds
$ F% h. Y) E5 X9 g8 D成本法 Cost method
" l& r' q$ i- ?9 t$ b0 T2 W! s权益法 Equity method ! I/ l6 R2 @ U
合并法 Consolidation method / Q- K. b. D C) F- k
股利宣布日 Declaration date 9 q5 K1 j0 B4 _% y
股权登记日 Date of record % `/ c1 W$ Q6 M; r7 k
除息日 Ex-dividend date
2 d. X G% \8 w) A付息日 Payment date ; `" V" z5 L+ f
债券面值 Face value, Par value - `0 K! n' I+ u+ P, R
债券折价 Discount on bonds 4 L" P& f3 f9 o% G3 o# ]! \1 t
债券溢价 Premium on bonds ; P7 {/ y, T& p+ `$ Q
票面利率 Contract interest rate, stated rate
1 B [6 [, @1 q$ G0 Q8 p市场利率 Market interest ratio, Effective rate
1 s7 L F3 o6 a6 o! V9 H @普通股 Common Stock % |0 I/ ?* z' n5 x
优先股 Preferred Stock
2 e8 @/ X4 v8 a# [8 p' `4 e现金股利 Cash dividends ' H5 C4 P/ x* a
股票股利 Stock dividends , i& X0 J/ B& z. Q$ E
清算股利 Liquidating dividends 3 X$ G0 F5 u* P# s) a9 |4 K5 H
到期日 Maturity date 3 _+ W1 n g6 [: ^9 y: l. K' B
到期值 Maturity value
; i: E" F# T4 c9 m# e- a! g直线摊销法 Straight-Line method of amortization
. s- B* a4 F% p( `, w! J实际利息摊销法 Effective-interest method of amortization
7 \+ E. G* @2 O' v" s: K- \8 Q- [1 s, e
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（6）固定资产
; P) S) M3 I! S! C7 h固定资产 Plant assets or Fixed assets
+ @$ o; g/ |' d9 K8 c原值 Original value
& N% m2 I: Z5 {' B1 B预计使用年限 Expected useful life ! d2 {. @/ l- b) _2 z( T7 ]- i: o
预计残值 Estimated residual value
% l6 Y5 h7 ]/ T$ V _折旧费用 Depreciation expense
' `% F1 f1 Y! ~# s% X: X累计折旧 Accumulated depreciation 3 d2 h* t& { ]5 y4 L, C' z! G6 [
帐面价值 Carrying value
% w- v6 l- q; a1 \6 E应提折旧成本 Depreciation cost
: t( n) n5 P2 Y/ n# |- e5 y# t净值 Net value ; Q& m \- E; z% C/ [
在建工程 Construction-in-process
0 b% p! b1 l( U1 C% N! c; s磨损 Wear and tear
& i/ ^" o$ S% E; u9 x. C过时 Obsolescence
4 C+ |) }+ v& ?. K1 c直线法 Straight-line method (SL) / U1 H! O, f+ u/ X+ Z7 c
工作量法 Units-of-production method (UOP)
% o) V- G& \. T* x% ~! U加速折旧法 Accelerated depreciation method
" c6 `' T( m4 I- [双倍余额递减法 Double-declining balance method (DDB) - I+ [4 ?1 P* Z, I6 z( A+ X& p
年数总和法 Sum-of-the-years-digits method (SYD) ' n$ P3 Z3 C$ D
以旧换新 Trade in 4 O2 L. g9 Q- I
经营租赁 Operating lease
3 W5 Z/ T& c8 `( I# E6 V8 _融资租赁 Capital lease
( c# t1 T4 z% t; _5 H1 j2 y" s/ }廉价购买权 Bargain purchase option (BPO)
; M; P+ Z8 s/ u& _% w2 Q) R资产负债表外筹资 Off-balance-sheet financing
% c' G4 L* a9 ^9 v( X1 N! z最低租赁付款额 Minimum lease payments$ X3 ~2 o$ j, R: P
--------------------------------------------------------/ p7 _1 L% \) u5 p( J
（7）无形资产
: _. ^- |+ x6 q1 B- n3 p& k无形资产 Intangible assets
8 k+ W2 Q# t5 K0 e2 T专利权 Patents
4 ^4 a6 I- _2 t& D商标权 Trademarks, Trade names * s7 Z1 A9 U2 a
著作权 Copyrights + }% Q4 Z$ \; Y9 W( d" Y" |
特许权或专营权 Franchises
8 {; R2 Z4 o `商誉 Goodwill + O6 K/ S9 \% e+ d
开办费 Organization cost + U- E* V" l- R6 f% _' S( T
租赁权 Leasehold
8 P( W2 H8 d, |摊销 Amortization ! R' R! J7 F" p1 s+ p( p- d9 L
--------------------------------------------------------1 b4 k: M7 z; g$ ?& Z; N# P
（8）流动负债 2 O; @6 \8 s% b$ Q t
负债 Liability
- N& ?% C& [/ c" P流动负债 Current liability
% m* n6 M! K7 i! }0 W9 ~+ |应付帐款 Account payable
. _3 v1 a7 W) g6 m: X8 X4 ~3 V应付票据 Notes payable
7 X8 U- w3 T" M2 K5 S1 F贴现票据 Discount notes ' p q r2 x9 R
长期负债一年内到期部分 Current maturities of long-term liabilities* n- Z% K5 M( H1 }$ O
应付股利 Dividends payable
& _% |! F: ^4 H; b6 f. r! y* H0 y, n预收收益 Prepayments by customers # {4 i0 ?$ D1 y; U+ {' d
存入保证金 Refundable deposits 5 O ]7 ]: K# z j' J8 N
应付费用 Accrual expense 3 H! ]! X, \4 t$ g* h
增值税 value added tax - U- u F6 N9 r3 x/ u9 q
营业税 Business tax
7 z. y I8 `$ j' e: T6 f- i# q/ ^6 n应付所得税 Income tax payable ! ?* o: f) j+ M( h4 A
应付奖金 Bonuses payable
7 h9 d% V, b* ^" z+ G产品质量担保负债 Estimated liabilities under product warranties
3 t( p2 x8 k3 Y) R赠品和兑换券 Premiums, coupons and trading stamps 2 j$ c, W+ r2 _: \; @' E' o7 A
或有事项 Contingency
/ p' s1 Y) |% l0 ]# ~# c或有负债 Contingent : \- O" H; J5 ]1 n2 G
或有损失 Loss contingencies
4 O- B9 p a/ z% }1 V9 }2 X或有利得 Gain contingencies
! `, W: K0 ]" ^& y5 b8 ^* w0 e1 H永久性差异 Permanent difference ! R+ Q- I5 L1 G. E( R8 Q
时间性差异 Timing difference
& `( F. x& I1 N( P1 K应付税款法 Taxes payable method
8 K. T3 r% o" i! `5 ~; N1 ?纳税影响会计法 Tax effect accounting method , L( e2 {% v: l5 G& X5 K( R* V
递延所得税负债法 Deferred income tax liability method 6 R$ C- s: U) d8 M: U7 n1 g
6 X1 ~4 r7 R S4 ?$ @$ l------------------------------------------------------------! Y4 R) S5 N J6 ~0 [ ]! o
（9）长期负债 . G" v$ r8 }: o2 c' r' h
长期负债 Long-term Liabilities
+ {5 u J/ `' Z8 M# R9 k7 i应付公司债券 Bonds payable " z8 {* J: i5 X; ~$ N6 r) \) w
有担保品的公司债券 Secured Bonds
6 s3 H* J+ j1 v! ?9 C/ M抵押公司债券 Mortgage Bonds
" I& G: j, z/ |! J7 P( W7 T4 F保证公司债券 Guaranteed Bonds
# ^+ y: i5 s+ y( E3 Q& E信用公司债券 Debenture Bonds . `3 M( M) ?- p" u6 ?
一次还本公司债券 Term Bonds
! i+ P, n# ~& o分期还本公司债券 Serial Bonds
8 @8 g# _: s, U6 a$ y- d可转换公司债券 Convertible Bonds
7 c5 v$ g5 n% ~: w0 _" p可赎回公司债券 Callable Bonds 0 ]# i6 F# M7 q4 |6 w
可要求公司债券 Redeemable Bonds
6 u- t, }1 ?) l1 a( d记名公司债券 Registered Bonds
) K$ b" g9 N4 m. W$ V" |无记名公司债券 Coupon Bonds : ~( Y ?' R! o; B" s" i0 U K& c
普通公司债券 Ordinary Bonds
% g$ m' n# h W( @7 F3 y收益公司债券 Income Bonds 7 }3 n) l' h! @, j4 F0 V
名义利率，票面利率 Nominal rate
# s% Z" s4 z& R* j* a0 I+ u实际利率 Actual rate # v1 N! u) d0 Q, ~1 i% t
有效利率 Effective rate
# N- o* V# x0 ] p0 i6 t w& ~0 b溢价 Premium
/ M3 c3 M3 a! t* I: m6 d* {折价 Discount
, `& e# U1 b K/ |* j3 k0 M面值 Par value
; g9 G& C5 a7 r3 Z! W直线法 Straight-line method
( A4 @, z) P7 O# x0 R7 O实际利率法 Effective interest method ' [9 H$ ^5 j7 E
到期直接偿付 Repayment at maturity
$ C3 ]2 O! A; M: l$ L: y提前偿付 Repayment at advance + g% h& S. I6 \% f8 U/ U" k- |
偿债基金 Sinking fund
# F7 S, A; Q4 }长期应付票据 Long-term notes payable
7 c4 b/ r! R- ]抵押借款 Mortgage loan6 i, H. C2 X/ j1 {! c' |
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. H# s! r0 n c* |* A1 G, M( ^（10）业主权益 1 [6 Y9 v& a Z; W4 s( M0 W
权益 Equity
5 ?, g, Z$ u% `/ Q2 }7 V业主权益 Owner's equity / @7 k: ]) Q. \ c0 h2 Q
股东权益 Stockholder's equity
6 W3 j5 |2 y& o3 L1 `投入资本 Contributed capital
( e# n5 N9 r9 Q. z缴入资本 Paid-in capital 1 L; i7 ?8 F1 {! ~
股本 Capital stock
$ C6 f- ^; d/ n4 D8 |资本公积 Capital surplus 5 k: @6 p2 A! p4 u* ^2 ~; ~
留存收益 Retained earnings 6 L1 O: M* O- {
核定股本 Authorized capital stock . w2 G7 o8 O- J0 i g& F- j
实收资本 Issued capital stock & O/ s/ b7 n8 s* L5 M2 _' f& O, z
发行在外股本 Outstanding capital stock 4 Q1 P( L; _' D. [# k# S7 k& n0 E& ?
库藏股 Treasury stock 3 w1 d7 |4 G9 U& W% l
普通股 Common stock
9 Q9 `+ @: i% j! i+ K _' X T& e优先股 Preferred stock
. ^# E* h. D1 E+ I$ X' y% b累积优先股 Cumulative preferred stock
( u( }! @& K$ I9 C非累积优先股 Noncumulative preferred stock # K; I2 y D& n3 m- ]1 h9 Q9 `3 a
完全参加优先股 Fully participating preferred stock
/ M& C# L. u: e4 F& E部分参加优先股 Partially participating preferred stock ) y4 G! P4 W, E5 A# m3 j H& o0 ^. X% ?
非部分参加优先股 Nonpartially participating preferred stock
8 G1 B. b, N4 f, V# A现金发行 Issuance for cash
# |; S- j" E% N0 z6 X% R1 p/ ]非现金发行 Issuance for noncash consideration 4 p: |! d4 o. ~6 A3 I4 Y
股票的合并发行 Lump-sum sales of stock ! P" e+ p# T I& k; t# e
发行成本 Issuance cost
* Y: i# ?( o/ _# o( \3 ^成本法 Cost method ! X) o. X! M) y1 F( w* l' x
面值法 Par value method / q4 ]. e0 _0 F5 e$ C
捐赠资本 Donated capital
! B# m9 W% ?- Q6 O; i( V+ N- Q盈余分配 Distribution of earnings ) C9 O( e- \' Z: B" y( G3 x
股利 Dividend ! v* ^4 v6 J/ |4 |! i
股利政策 Dividend policy : ^1 n' P E: n$ }$ a2 o
宣布日 Date of declaration - }$ p- ^+ D# l1 b3 T
股权登记日 Date of record ) w5 W8 j0 B7 Z9 V- o( |" n8 U: P9 h
除息日 Ex-dividend date
- ~. f [" j2 y3 A+ H3 P股利支付日 Date of payment
0 d7 R+ q5 V' s" Y8 m7 `2 W6 w现金股利 Cash dividend
^% y/ i/ n- O' p2 i! _* w股票股利 Stock dividend 6 J/ B ~+ S z5 U* m1 }. C) E( f
拨款 appropriation
2 K& f% k7 m; y8 R) a4 s------------------------------------------------------------
. U3 Z; z$ ]3 _# a（11）财务报表
0 ]$ x) s- c& A o% F1 E财务报表 Financial Statement
* r' H8 w6 R* U; b& \资产负债表 Balance Sheet ( S* ^# Q3 z0 C7 V7 M- A% ?$ B3 D0 ]
收益表 Income Statement
9 w7 T5 K% ^7 c$ L7 i帐户式 Account form . J+ W" X5 O, b6 D( c
报告式 Report form , q1 i% _) P* X6 J' s! s
编制（报表） Prepare
; V& r- T* H U/ s: z7 d0 l# N工作底稿 Worksheet
7 V: i6 N9 K" ~$ t N% l# \多步式 Multi-step ; H6 d w/ _5 J4 G# s
单步式 Single-step
* X8 v6 j% C' W& x& M0 V-----------------------------------------------------------
1 i2 ]) e/ v- M1 b+ p（12）财务状况变动表 + `- L2 |% f1 X) U. N8 J
财务状况变动表中的现金基础 SCFP.Cash Basis
3 Q2 c0 d: g0 |4 q* N& {- S（现金流量表）
! n. k3 Y* V. E2 G/ N; ]3 i5 }4 W财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 8 G: u- d( b. w- _1 E: B9 }
（资金来源与运用表）
1 s& |0 R' |# k# V& _/ d营运资金 Working Capital
, _, O/ o0 C" j8 v u2 [9 R全部资源概念 All-resources concept / T' u6 {# k/ ]! c) \& ?
直接交换业务 Direct exchanges
_% ?' N/ a6 |正常营业活动 Normal operating activities ! o4 B8 h, N8 d; z2 N, y
财务活动 Financing activities
8 C8 Z% h$ R) k投资活动 Investing activities
9 R) T2 \: ?" \2 _% @-----------------------------------------------------------
8 r W( U, Q4 A（13）财务报表分析 ! D& M+ g1 q. E% N" U- Q
财务报表分析 Analysis of financial statements
2 M7 d; ^9 n8 J: h: j& [6 r比较财务报表 Comparative financial statements
6 E; ~1 l1 x8 \( j& Y5 v趋势百分比 Trend percentage ! b5 i& V# Q7 b: v) f# D3 l& ^8 c+ a
比率 Ratios ( P, Q0 ]! \3 C, o. j
普通股每股收益 Earnings per share of common stock , L! d3 b$ A+ d4 G) z
股利收益率 Dividend yield ratio $ @) x( Q& E. d1 Q6 \$ t
价益比 Price-earnings ratio
* T! [1 {/ } o' O普通股每股帐面价值 Book value per share of common stock 9 k5 o, r$ R+ {: j1 R } ~
资本报酬率 Return on investment * K( }- [2 J8 e5 r# q, }: P0 N9 ]
总资产报酬率 Return on total asset
$ c; b2 s. B7 g+ X6 C0 k# Z# I$ F债券收益率 Yield rate on bonds ; a5 _4 q5 v0 D+ G q+ D/ v7 F
已获利息倍数 Number of times interest earned * M0 J l3 i1 O: `+ t8 b" ?8 g
债券比率 Debt ratio
- H* ~: Q& t8 @# B% l优先股收益率 Yield rate on preferred stock ( r) z0 P+ X. _8 G
营运资本 Working Capital
" m% Z0 s* i; a周转 Turnover # g4 o o' Q$ S9 V `% @8 s$ E
存货周转率 Inventory turnover * j# W- @) }% h% n x
应收帐款周转率 Accounts receivable turnover ; a+ j3 C; \9 x5 f
流动比率 Current ratio
' L- z$ y" h9 \8 H4 Y6 m速动比率 Quick ratio ( b! U' q; h# C1 s
酸性试验比率 Acid test ratio
! U9 v* o3 u( k) Y- p; f E------------------------------------------------------------
+ j7 k& X. G9 P
8 F. N6 ?6 M( {) K9 [1 X% B（14）合并财务报表 " ], X4 h$ J: j* a8 h$ ?; e/ S
合并财务报表 Consolidated financial statements
, D6 v1 u- A2 j! t2 ]/ _1 m吸收合并 Merger
6 x% E, r7 f/ `' T+ [; K创立合并 Consolidation 0 p& B4 ]: P- t: E( w, p
控股公司 Parent company
/ _; N$ j% X+ [9 Q' H& L7 w% K附属公司 Subsidiary company ' \7 ]0 Y8 Z2 d' g9 `: y1 D
少数股权 Minority interest
6 h; R; m! k: T0 }) I! D5 ~, S4 b3 h权益联营合并 Pooling of interest
, ]% B% H. p% B; S3 ~6 E购买合并 Combination by purchase
$ O5 F+ c3 m! x4 g( S- W- ^权益法 Equity method
4 g7 ?3 i$ b F9 `+ m0 ]7 Y6 \成本法 Cost method
9 L6 `! T9 a8 V9 e, k1 Q/ Q7 y; _3 V( |- h# v& G8 m
------------------------------------------------------------3 J" k; l, V1 V& L6 I
（15）物价变动中的会计计量 ! u5 ]* U5 a0 W5 j# k
物价变动之会计 Price-level changes accounting * q1 j) L2 L% w" e0 m- k
一般物价水平会计 General price-level accounting ( h) @$ ~8 C8 \5 z# w" D
货币购买力会计 Purchasing-power accounting & s# s s; f; j; B, \5 `. y
统一币值会计 Constant dollar accounting + {/ o4 f f0 w
历史成本 Historical cost
' U0 i9 a5 @* S& O现行价值会计 Current value accounting
9 M1 y( K; ~) g3 ~( t% k+ i% Q现行成本 Current cost 3 K, l: u( a8 g
重置成本 Replacement cost 4 `& m; [9 D/ u, O
物价指数 Price-level index 2 L: C* T3 q* n8 Q& V& ?: U
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ' Z( ?+ n* j# _+ b; a
消费物价指数 Consumer price index (or CPI)
4 L, @6 F' M% g; D/ | Z s, O批发物价指数 Wholesale price index : r, O4 J9 A* }( C7 U
货币性资产 Monetary assets
% [! y/ d0 j, ^( X! ^; I* |" b货币性负债 Monetary liabilities 1 i5 ?+ O. Z. P$ Z! X/ f2 E4 |5 }& ~
货币购买力损益 Purchasing-power gains or losses 5 w6 e, L$ d3 A$ V) D/ K) p, b) E
资产持有损益 Holding gains or losses
* Y* I# x/ M( h" I* F6 ~) ~未实现的资产持有损益 Unrealized holding gains or losses
; j" e# `+ C b) n- y3 D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
