 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 " A0 y& ^5 ^# O: J2 [0 `- }9 a
会计 accounting 9 ], \$ P/ s" ]3 V1 A! x9 y% Y
决策人 Decision Maker 8 f+ m" l, ?$ U$ M' U- k8 N4 o1 F
投资人 Investor ! f' X: C. |. ]$ g/ |/ U7 F
股东 Shareholder
$ u6 z$ H9 w$ m* g' T债权人 Creditor 1 B' j! @( Z# u: i; F7 F; R
财务会计 Financial Accounting 3 R1 D" u) S8 I5 `2 q. S
管理会计 Management Accounting $ P' |' }( t! P
成本会计 Cost Accounting
/ F4 r9 n" ]' ]; F1 U私业会计 Private Accounting / C# Q. S+ I6 ]4 V1 E
公众会计 Public Accounting ; o M7 ]. h) t) i' W
注册会计师 CPA Certified Public Accountant 1 z( h( ?7 |& X# d( ~& P
国际会计准则委员会 IASC ! j6 z5 q5 O/ T& _! q- c
美国注册会计师协会 AICPA
! @$ D% P8 x# O$ ^财务会计准则委员会 FASB
& S7 s8 c& i# A- u+ @管理会计协会 IMA
! X- d2 C+ q1 s9 [6 {/ X美国会计学会 AAA 3 e- f* Q+ Y2 V) b
税务稽核署 IRS 0 Z7 q6 a, Q" {3 E
独资企业 Proprietorship
5 O4 U# J; S7 @8 N) ^3 J# z合伙人企业 Partnership . r9 |' A! t& h, \2 f
公司 Corporation
1 ~8 H2 m: I" K% C; N1 K6 k8 q会计目标 Accounting Objectives + E9 F3 Z# a! M6 v, T6 e6 c B
会计假设 Accounting Assumptions 8 f4 M: u: P1 `4 a c8 z3 i
会计要素 Accounting Elements 6 N% ]. {: f7 ^* f, ?
会计原则 Accounting Principles : e+ @8 B6 h/ U+ k1 }) u
会计实务过程 Accounting Procedures ' Z7 d3 V0 K) x) ~+ p
财务报表 Financial Statements ' B3 K) X6 a- P* f8 x
财务分析Financial Analysis
* Y7 k! S2 x) U' v9 c会计主体假设 Separate-entity Assumption
' K% I; t, |3 t) M/ l5 H货币计量假设 Unit-of-measure Assumption
6 M3 }9 c; J* E3 ~! q% M) ]& |持续经营假设 Continuity(Going-concern) Assumption
: ^; i$ `3 i3 s5 R, E/ A/ \. q8 O会计分期假设 Time-period Assumption 7 _' u7 q1 f! K3 c0 o
资产 Asset U9 P3 k1 z4 V
负债 Liability
4 Q0 k5 H$ J# \2 i/ {( \3 _业主权益 Owner's Equity . e8 h0 \3 I/ Y' `& ?
收入 Revenue + {4 U7 G. U' M! k( `) H8 t
费用 Expense
& p* J7 B L4 l/ [收益 Income
6 L0 |: ~" M U% N. H! |亏损 Loss
& C+ a0 l3 h2 e( z1 n历史成本原则 Cost Principle 9 A5 x9 d/ T7 k: w _$ t
收入实现原则 Revenue Principle : i' V: F6 o( ^; |+ M7 `
配比原则 Matching Principle
1 S5 F: r( S" u) ]3 s- c2 ~全面披露原则 Full-disclosure (Reporting) Principle
& B: j+ x9 Y% H% P, d+ c客观性原则 Objective Principle 9 @9 _% q5 q* C1 M
一致性原则 Consistent Principle 0 f' n% ~4 h+ S. `, j* o
可比性原则 Comparability Principle
% T, X# }6 E2 T: r0 a5 c重大性原则 Materiality Principle
8 m( E6 {" t. S" X3 O稳健性原则 Conservatism Principle - {# Y. C; v2 L# n# V
权责发生制 Accrual Basis
: `; {$ N+ \! I* K7 k现金收付制 Cash Basis 7 l; ^) ~) }5 `) e
财务报告 Financial Report 7 |- t2 X) e0 X) O/ _* R
流动资产 Current assets 8 ~% v4 m* E8 [3 b# M
流动负债 Current Liabilities
+ {! Y- Y# N3 i8 ~长期负债 Long-term Liabilities % N6 N, u& F) L( j6 \0 _1 @( @# V
投入资本 Contributed Capital , b i+ h ]. T
留存收益 Retained Earning
* c8 C" d9 T2 @! z$ O
1 `, _6 y7 `9 F! r9 l$ F9 N------------------------------------------------------------
- B( X% e2 j: R6 c: }（2）会计循环
0 y% K+ c; y9 }& S; H/ Y# \) o会计循环 Accounting Procedure/Cycle : y! ] [" I) ~& [4 y9 I
会计信息系统 Accounting information System # ^8 I% |% C8 P, E! C
帐户 Ledger
+ F8 W+ B9 e( }: ^0 O K会计科目 Account $ T- P. N7 u" f/ {
会计分录 Journal entry
7 K* a" ~, E( {6 g' O. _原始凭证 Source Document
& F& E8 J ^$ T, x c1 B/ a, P8 n日记帐 Journal / _' K0 b9 W3 t. W4 L" g7 j' o
总分类帐 General Ledger 4 U$ b g) X0 j' ^6 e/ W; U
明细分类帐 Subsidiary Ledger
9 Z7 c; w1 ?$ a3 N4 ^8 {% P试算平衡 Trial Balance ' J( `8 Y9 ^" ^ u6 e
现金收款日记帐 Cash receipt journal
6 {1 p+ b g1 p现金付款日记帐 Cash disbursements journal
4 m. Z# f' v7 y9 l5 a销售日记帐 Sales Journal 5 i& p: o3 B) H) F- l) u ?
购货日记帐 Purchase Journal % \ y0 }" F$ x# g
普通日记帐 General Journal 4 V; E3 J; I: z3 _0 ^: @
工作底稿 Worksheet
, }$ V8 Q; ~2 [ q9 g) X调整分录 Adjusting entries
6 J) c4 C9 U# i结帐 Closing entries # X; V- G5 n3 e4 D' |
& N1 p8 O+ ]$ ~1 w' A, C----------------------------------------------------------
8 Y j" W* b) L0 M% Z6 ^3 {（3）现金与应收帐款 ( @' \7 p- w0 Q R& E/ A
现金 Cash
& f+ I* l% u3 y& r# D7 F银行存款 Cash in bank 0 ?. K2 M- ~/ N: Z( |' s
库存现金 Cash in hand 1 F7 I; H+ i& u3 h
流动资产 Current assets , X# L& @: x! ^; {& Y/ c
偿债基金 Sinking fund
0 C3 M/ p9 _" e( E) q" v5 C3 P定额备用金 Imprest petty cash
1 e6 g. K: N5 ?5 O; G4 k, G4 Z支票 Check(cheque) 3 }6 Z! P/ Y0 e8 P) Y
银行对帐单 Bank statement
! E; x9 W2 b2 [" {2 F4 U银行存款调节表 Bank reconciliation statement |) D* y: ^8 v! z+ d2 n
在途存款 Outstanding deposit
7 H- J$ ^) c; \( L8 R在途支票 Outstanding check
+ x8 |3 L8 o. y* V应付凭单 Vouchers payable
' F" S; [/ ]3 M" \1 z, e应收帐款 Account receivable
0 h2 {/ I* S3 q9 w4 R& Z3 q( k' ^) O! x应收票据 Note receivable ) ~# J# M m% f) h% U& l. l. a
起运点交货价 F.O.B shipping point
3 F6 J. |# G$ Y" C3 D# D; @目的地交货价 F.O.B destination point 3 e/ u3 g0 a; A7 i
商业折扣 Trade discount
( O0 {1 S8 E+ \2 S5 [; @! W; u, @现金折扣 Cash discount 2 r- M% \2 F9 I
销售退回及折让 Sales return and allowance + L1 x1 `" X' r3 P, d! ?
坏帐费用 Bad debt expense
- @3 u5 B& Q- ?) X- g' e R备抵法 Allowance method ! _! ^. k1 v2 k- |' I+ l" ]% Z
备抵坏帐 Bad debt allowance 6 [7 e' X7 F$ t* f# M9 R
损益表法 Income statement approach 7 Z; t; b- ` v" k1 o9 ^- {
资产负债表法 Balance sheet approach
: U& N4 E. n& Z, Z4 e r帐龄分析法 Aging analysis method 7 d) N( U. N4 ]$ ]: L) S; _1 S
直接冲销法 Direct write-off method
/ w' }* Y" n) y+ k) m) [4 `& u带息票据 Interest bearing note * f% r" [! y( Y% H ^2 x4 a
不带息票据 Non-interest bearing note
6 M% s$ m: J$ }# O; m5 c1 \出票人 Maker
$ }7 b7 n% x" j& A4 J9 e5 a# }. Y受款人 Payee
3 X0 ]* X4 y: Q8 |* M本金 Principal
3 a: w, V! E' B+ }利息率 Interest rate , ~9 U/ V) |; A& D$ b* [
到期日 Maturity date
& S0 G! b: m5 q本票 Promissory note
$ w1 o9 e) Y; [贴现 Discount 2 F9 z: V; S& U4 Q
背书 Endorse ( G, J- m$ @2 M8 O0 S: K4 l
拒付费 Protest fee + M; k& s' I5 a$ [+ P8 Q0 n2 M
6 l3 I" t* m) v& I4 o% P
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（4）存货 ( G% }9 ~# N+ v5 v5 k
存货 Inventory
1 e+ B. D4 P7 c" B* P4 \5 m3 R5 d商品存货 Merchandise inventory
0 }; U. T7 v* [; U2 T% a/ }产成品存货 Finished goods inventory
4 H$ Z: b' e" [* i" R: z1 b& n在产品存货 Work in process inventory 2 [( e3 k E- s" D# k2 [3 T) o
原材料存货 Raw materials inventory
: C8 b0 i8 ^" q: k$ `: I起运地离岸价格 F.O.B shipping point 8 a8 L# R9 s# ` ]4 ? i- B, @3 H
目的地抵岸价格 F.O.B destination
1 x' P8 b2 q; q# @/ ^5 }) J0 D寄销 Consignment $ ^! e# [( C; H
寄销人 Consignor
' {0 y( |. Z/ v5 Z4 l2 i0 N% d承销人 Consignee
8 X# `- p0 P0 `定期盘存 Periodic inventory
4 ?) o5 p! S; d6 J0 v永续盘存 Perpetual inventory
9 Q' G5 I$ v I( G1 A+ ?# a! G购货 Purchase - N+ E N2 ^4 G0 S1 d. V
购货折让和折扣 Purchase allowance and discounts " g9 B8 ^4 C. w0 a7 V
存货盈余或短缺 Inventory overages and shortages
' [' P" |8 I) D4 X% v/ s2 l; I; l分批认定法 Specific identification ; X5 d1 C+ m3 \& a
加权平均法 Weighted average 9 \6 \6 X o9 }. K& k
先进先出法 First-in, first-out or FIFO
* f; h6 J- Q: V6 j* }后进先出法 Lost-in, first-out or LIFO 2 q7 x5 U! N) M1 X5 R
移动平均法 Moving average
8 N* B, C( q, n; T成本或市价孰低法 Lower of cost or market or LCM * b" S: Z9 | a |" P+ w
市价 Market value
4 d7 T$ ]/ J# i4 G' m重置成本 Replacement cost ( A) O7 I! E ~$ r8 i
可变现净值 Net realizable value
! P6 H/ _; Z6 Y+ @上限 Upper limit ; @! ]+ K* _2 ]- R& e9 L
下限 Lower limit ' r% Y$ F: g% M2 M
毛利法 Gross margin method
9 w* }, X4 r2 p) V) J! G零售价格法 Retail method
4 |$ j1 G* p1 z5 r, O# ^ d2 R成本率 Cost ratio ! |4 O6 w) b6 M2 Z" \# _
1 T1 w' `8 k3 X8 v------------------------------------------------------------3 J+ R+ i& U7 ^2 U. T/ ~
（5）长期投资 8 J8 {6 A' E6 O4 E: {
长期投资 Long-term investment
) x6 I+ v; `8 i. v/ J4 P! z) f% O长期股票投资 Investment on stocks 0 n" h m$ P/ s- ^, M
长期债券投资 Investment on bonds
3 ]0 f( u# q( r8 g成本法 Cost method
6 B8 g4 b; m5 K3 X权益法 Equity method & C% f0 _! t$ u0 G
合并法 Consolidation method
+ X! g/ M% Y: s6 c2 v" U股利宣布日 Declaration date
; j7 p4 Y. o7 a5 i1 }股权登记日 Date of record
2 {6 F% j0 m' z6 U; l除息日 Ex-dividend date
% W3 V3 P8 t7 v" }: Q) [付息日 Payment date 7 t3 d, I' Q$ N; G
债券面值 Face value, Par value
5 y) _' J* ?" `$ w6 ^4 v债券折价 Discount on bonds 8 i6 C9 S( ^6 W" M! S2 H
债券溢价 Premium on bonds % u; \1 r# h! j; `, x& S) K
票面利率 Contract interest rate, stated rate 4 {: \' e- C5 B% h$ J, c
市场利率 Market interest ratio, Effective rate E/ O# k4 H/ p6 j! G4 k% w; k
普通股 Common Stock - Y% w% ~" u( {
优先股 Preferred Stock
2 }( k, R' u, R, z7 P! U现金股利 Cash dividends
2 P/ f. v1 A7 R1 Y股票股利 Stock dividends 8 {; |& L% A' J5 A m
清算股利 Liquidating dividends
$ d8 b7 ]9 M! n2 ?到期日 Maturity date
# e; j& O( @$ c- j- w到期值 Maturity value 0 r y% b. @, O# k1 q/ X
直线摊销法 Straight-Line method of amortization
, z; i" C/ C; U: P$ Z实际利息摊销法 Effective-interest method of amortization5 H* s1 d; ?& z7 z9 E4 ?
3 m- D9 F* c. T V! W
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8 n* h0 x- Y y& S（6）固定资产 " e% x. a( r0 S& E7 S0 o/ g
固定资产 Plant assets or Fixed assets 3 p8 c8 B( `7 U' S( \
原值 Original value - I8 g6 j/ D; G
预计使用年限 Expected useful life
+ E1 R8 r& R9 ~) b8 Y' E1 _0 E- U" E3 V预计残值 Estimated residual value 6 O1 {3 O1 h; d5 g; E/ z9 N
折旧费用 Depreciation expense
" r% C$ i* H) L, L& S6 ]累计折旧 Accumulated depreciation , I6 W1 Z# H; M
帐面价值 Carrying value
2 i- o/ ~2 }9 B应提折旧成本 Depreciation cost k2 D. J& Y9 S
净值 Net value
U1 I8 |- m' m" c$ q2 |5 X; u% {在建工程 Construction-in-process 2 c* i0 E/ b M1 \- N4 N8 ^) q) X
磨损 Wear and tear ! V& A& R2 `6 e. L4 z3 v9 B
过时 Obsolescence
6 U; d; o w4 m& O' Z M直线法 Straight-line method (SL)
% C Y4 z4 C# e$ i2 I) D7 y6 U工作量法 Units-of-production method (UOP)
# E9 T7 j! ]/ m9 w, X& K0 f! a$ }" s加速折旧法 Accelerated depreciation method 4 N- ^$ A! w4 [5 |5 C. v K2 w
双倍余额递减法 Double-declining balance method (DDB) 9 j* h0 T( A2 V# u
年数总和法 Sum-of-the-years-digits method (SYD) % x3 ~- F4 Q: f9 w0 }1 l4 Y& B* Q
以旧换新 Trade in
9 ~; z$ O" ]' m: g0 C经营租赁 Operating lease
- o8 J5 ~, _9 P, G0 o融资租赁 Capital lease
/ n/ J" v4 o) b廉价购买权 Bargain purchase option (BPO) " Z( Z2 c* e" {" u5 k7 z# U
资产负债表外筹资 Off-balance-sheet financing 0 m% m& s5 n- R: _5 B
最低租赁付款额 Minimum lease payments
7 m' m8 k, I+ r3 s--------------------------------------------------------
6 Y1 ?9 K; M7 T) Y- W: B2 \（7）无形资产
" Y. ?1 Y, [/ f3 w- s无形资产 Intangible assets
* {" `. Q7 Q7 l/ Y8 D0 p3 \( E7 P专利权 Patents
7 M7 B7 f) [' F3 J- z. h4 g商标权 Trademarks, Trade names 3 ~# O& t# [5 l3 B7 R" K& A
著作权 Copyrights
7 y6 l V' o/ N$ h/ E- h7 |% q( s特许权或专营权 Franchises
" _/ T6 K6 R% l! Y商誉 Goodwill
- p$ k l6 o1 E$ ]开办费 Organization cost
# a1 z/ S/ ]$ G租赁权 Leasehold % q6 N% `3 k" p- w' \+ ]$ f7 Y
摊销 Amortization
- |/ e8 s3 f+ `$ F, T& ^--------------------------------------------------------$ q, V: }5 J6 b# q* T$ e) A8 I: l
（8）流动负债 " D) h. n O5 N. w# S/ M
负债 Liability
" }: k! Y1 b ?$ I! ~+ ]% {流动负债 Current liability
4 T- \: {. b6 S5 l应付帐款 Account payable ) ~- E# s$ c1 O; W. e* u2 n
应付票据 Notes payable 1 [) o- E2 K+ [3 N" h+ `; E
贴现票据 Discount notes
/ }" H4 A! f: r& j% y( y长期负债一年内到期部分 Current maturities of long-term liabilities( t" C0 U4 ^7 K1 r8 @. d
应付股利 Dividends payable " D* j1 N& o. ?, v+ h
预收收益 Prepayments by customers & B6 M9 Z& @6 T3 c8 C
存入保证金 Refundable deposits / J/ n4 C0 Y- V# X" v
应付费用 Accrual expense
! H2 v% Z# Z. ~! a g* W" I: _增值税 value added tax 3 r9 R0 y; [1 s3 d! c, v
营业税 Business tax & V% s4 X* b0 z4 [
应付所得税 Income tax payable # f" y! K8 ~, g; f
应付奖金 Bonuses payable
4 C3 U4 [. @# U产品质量担保负债 Estimated liabilities under product warranties
! }% r/ U2 [! S赠品和兑换券 Premiums, coupons and trading stamps 1 ^2 q- }% O+ g; @! R4 M
或有事项 Contingency ) Y) Q( W1 U8 C# l
或有负债 Contingent : A8 a1 L! }! E6 ?
或有损失 Loss contingencies
. J1 G3 _! j( d. N/ C8 x4 w+ z2 i或有利得 Gain contingencies
' D- M' C2 i" G4 \4 E永久性差异 Permanent difference
2 t5 L G% b/ B5 C7 Y时间性差异 Timing difference ! f2 G8 k- A+ a$ u. B
应付税款法 Taxes payable method
0 X3 p( O) O/ q* D- ~8 f# \3 o纳税影响会计法 Tax effect accounting method
4 U0 f7 k: ?& O: s递延所得税负债法 Deferred income tax liability method
/ o7 h5 Q1 v/ c. K- c/ n) }9 U) _/ K2 M3 ^* [
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（9）长期负债 - K0 ?7 P. A# f' a& N
长期负债 Long-term Liabilities
3 z0 F; Q7 c- A应付公司债券 Bonds payable + [- U: g6 Q2 v2 b
有担保品的公司债券 Secured Bonds
2 E- G% p% G) j# G- A$ n抵押公司债券 Mortgage Bonds
; h% Q9 Z8 Q4 u6 h保证公司债券 Guaranteed Bonds & u8 D3 }8 H$ F. z: @) z5 }% [
信用公司债券 Debenture Bonds " O1 i1 D4 U! ?" c3 }& [
一次还本公司债券 Term Bonds
$ u y$ ?* Q/ [6 V. l/ W9 S/ @分期还本公司债券 Serial Bonds * e5 @' t1 E% L! X$ c4 w/ \* o
可转换公司债券 Convertible Bonds / A6 \# J. e1 x) Q: v4 C
可赎回公司债券 Callable Bonds
( N5 D1 H4 t; @( K! V+ R( F R! H可要求公司债券 Redeemable Bonds
% A1 H6 s9 H, C+ {/ w4 j记名公司债券 Registered Bonds / i' P5 V, F6 y& |
无记名公司债券 Coupon Bonds 0 _5 w, a+ ~0 w B6 p
普通公司债券 Ordinary Bonds / g- y( Q1 w' U
收益公司债券 Income Bonds
! }! x% S* R& @1 J8 u/ P4 B名义利率，票面利率 Nominal rate
9 B1 S+ e) G/ {$ u) T, m( _8 y实际利率 Actual rate
. a, D! B! V/ N: T4 f* ~& b有效利率 Effective rate
- j9 g. o0 b# D y# k9 n溢价 Premium 6 h+ L/ S/ Z# @/ z1 n8 V
折价 Discount
7 O2 o' b$ q5 t面值 Par value 7 O* e; i8 ~: o6 _1 f5 Y
直线法 Straight-line method + X9 ]# D: c; q9 j8 w* A9 Y
实际利率法 Effective interest method 5 ]# h' X$ j& L- A6 I, L+ Z, w
到期直接偿付 Repayment at maturity , \0 y& p: N" ^: I W2 k' f
提前偿付 Repayment at advance 9 I5 g: P! [! v I2 _ [: B/ d+ c( o; t
偿债基金 Sinking fund 1 g' d' b& W) t0 g
长期应付票据 Long-term notes payable % E4 `+ v; ?6 m5 _" \7 _; T
抵押借款 Mortgage loan
* Z8 C8 k8 Z/ g8 v+ F: m. Z/ \--------------------------------------------------
|, Y/ ]% I9 ]9 r" J7 I4 l（10）业主权益
1 u/ @: L6 W: w" [& C权益 Equity
% a$ W0 r; e: z1 Q" f0 D3 ?3 e业主权益 Owner's equity p& o# q7 s0 `# M
股东权益 Stockholder's equity / Y# y6 |! y; r- \7 |8 k+ n5 U
投入资本 Contributed capital
2 r/ ?$ ~3 D3 m缴入资本 Paid-in capital
: l# X' p+ B* R3 ?: |# i+ r" i股本 Capital stock
b0 y6 k: K9 l资本公积 Capital surplus 1 G) q) u7 W1 T$ F
留存收益 Retained earnings ! w5 {% y: f9 i; K
核定股本 Authorized capital stock : d2 Y( S; J" I$ x7 W( V
实收资本 Issued capital stock 4 k0 l' n, o. m' w3 p
发行在外股本 Outstanding capital stock 8 l; C# F s" f# z$ `6 {$ F
库藏股 Treasury stock
5 k$ x2 C, t: A5 O普通股 Common stock
4 U- E) b. [: C' C优先股 Preferred stock 6 ~6 L* l% g7 O# \5 r2 J' Q
累积优先股 Cumulative preferred stock / Z* o4 {# B4 z/ b' w g& L: s
非累积优先股 Noncumulative preferred stock
/ A( K5 F' |" B完全参加优先股 Fully participating preferred stock
4 O0 L0 y1 T7 s( @2 d& o0 A; k部分参加优先股 Partially participating preferred stock
8 ]0 t- m0 i8 T9 n非部分参加优先股 Nonpartially participating preferred stock
. l& d$ l' ?9 ~! B @2 c9 p现金发行 Issuance for cash
N; X9 _2 I7 W+ A0 _8 B非现金发行 Issuance for noncash consideration
& Z. e2 j/ e4 o3 X7 H% @股票的合并发行 Lump-sum sales of stock
! `& U2 Q C8 W* s8 f# L发行成本 Issuance cost
# i+ a, V: `: v成本法 Cost method
+ y5 a- e0 e7 a2 ?+ v8 G面值法 Par value method ' G% k( U- @/ j) X# U* O
捐赠资本 Donated capital " s$ Q O) I( |5 L N
盈余分配 Distribution of earnings 5 e# }$ ~/ @1 N- R
股利 Dividend
; w1 K+ O/ b: u6 k, r股利政策 Dividend policy L. @4 Q! f7 ?% `: q# p( ]& R
宣布日 Date of declaration
: M6 p5 N6 K8 g# ~ Q# L5 w D+ j5 B" P& I股权登记日 Date of record
5 G" I, w! l& C* t8 d, y除息日 Ex-dividend date . e2 B3 R6 V0 [' W* p5 Y
股利支付日 Date of payment % k# q: H. v5 q# Q! j
现金股利 Cash dividend 3 D0 _+ ?, y8 O8 _
股票股利 Stock dividend b6 ]4 W5 N; v0 ^
拨款 appropriation
% P* d% R. d& i, G------------------------------------------------------------7 d) V+ s- C9 X: Z7 S' b' q
（11）财务报表 - _- s9 w; m; K9 a5 H6 [
财务报表 Financial Statement 4 U4 l5 b: q7 B" S2 s- Q6 P9 }
资产负债表 Balance Sheet
# I% `. l, m* E+ n) G" _; Q收益表 Income Statement ; q7 M3 c7 W: q% s( o* U+ p
帐户式 Account form
! i! _% O6 f" C0 r" I报告式 Report form
% k- Z6 q, {5 n( A% @8 T0 Z编制（报表） Prepare
Z2 G* [& E5 U H/ F) s$ z工作底稿 Worksheet
: W3 x7 A9 }7 I1 a+ Y! e! S多步式 Multi-step . U" U T: V+ z& v* v
单步式 Single-step
, M0 s7 ]9 @! C) K& k8 W5 M-----------------------------------------------------------' i0 Z6 H8 p7 ^" B8 {: O
（12）财务状况变动表
1 |8 |$ H8 k* e" M' {3 \财务状况变动表中的现金基础 SCFP.Cash Basis
: t6 X! ?" q. i; e$ T$ A: T+ S（现金流量表） + O6 Y" L1 D5 e, L( q5 q7 ^
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 3 W* l, |# {) n$ ~ k
（资金来源与运用表）
3 \: V: f3 g0 U: t' i5 x0 Z营运资金 Working Capital + U: ]. \3 q, Q" w [
全部资源概念 All-resources concept
: [1 T G3 @8 x" h直接交换业务 Direct exchanges
: V; R2 Z t: L) g r/ ^2 D) C正常营业活动 Normal operating activities
& J$ |* Z, Y) d财务活动 Financing activities - s& X6 a) H' A) A
投资活动 Investing activities ) Q6 Z( j3 }$ S$ ]
----------------------------------------------------------- a* i8 z: J5 g: G2 Y) w
（13）财务报表分析 , r( p5 v2 B# ~( L9 K; @
财务报表分析 Analysis of financial statements
: C M M3 ^8 I5 x) g( W: F比较财务报表 Comparative financial statements
. ^ S2 _( K J# z( Z趋势百分比 Trend percentage
{% E+ i1 s5 H! P比率 Ratios : f* m% Y" F7 m0 {
普通股每股收益 Earnings per share of common stock 1 J, H$ w: L4 \! Z5 F! Y
股利收益率 Dividend yield ratio
) b/ Z1 n% U+ [& ^价益比 Price-earnings ratio
6 [6 g/ M) R+ P0 S& W! G6 b普通股每股帐面价值 Book value per share of common stock ( M- v, w" T, S; a- s& v
资本报酬率 Return on investment
. Q: F8 b- m, [. |总资产报酬率 Return on total asset
4 L* P: o: o% J' G1 v0 C# U U+ J债券收益率 Yield rate on bonds
5 [2 `6 t' @* }. A" E已获利息倍数 Number of times interest earned ! V5 \1 r+ p6 |) o3 d! g4 T
债券比率 Debt ratio
5 K! ?5 H3 K" U' a6 p! U& f7 Y5 r$ j优先股收益率 Yield rate on preferred stock 4 Y+ s. a2 F# z) u/ X
营运资本 Working Capital 8 w+ Q7 f7 C/ d/ G8 j
周转 Turnover . H; o) S: N9 f( D
存货周转率 Inventory turnover
7 H; p) C+ b1 J8 m应收帐款周转率 Accounts receivable turnover 4 z! m2 G4 H4 M, O
流动比率 Current ratio ; P& I. q% O2 E5 m6 l8 w. V
速动比率 Quick ratio
0 o9 m: G& x- {6 Z+ F6 N9 y酸性试验比率 Acid test ratio
; q' L5 l5 t, F------------------------------------------------------------ 7 y( p2 k' T9 ], q2 ]( b
8 {' r! a" q( f4 o0 S/ N（14）合并财务报表 N" B! _- s* l3 A
合并财务报表 Consolidated financial statements $ L3 ^0 ^9 G7 i+ ~5 ^- k; r3 V% h1 ^; W
吸收合并 Merger
; f9 v# f6 u8 x2 i创立合并 Consolidation - `- d( i, R( t0 I- u& s
控股公司 Parent company
1 P P# B4 k( Y, ?1 i附属公司 Subsidiary company ; M$ V: i* n% Q! W6 {8 c$ l
少数股权 Minority interest + U1 q4 g$ i+ [- D
权益联营合并 Pooling of interest ) |2 W$ S* n" f" i8 L; ?6 g
购买合并 Combination by purchase . h. y- ^: ~7 Z+ {3 V
权益法 Equity method : f/ D" ^- [; G
成本法 Cost method
v, R; J$ J/ S+ E0 T3 O
& J" T" t4 W3 O) w( ?------------------------------------------------------------' c9 O+ k) b+ c( I- [* ]; `: r
（15）物价变动中的会计计量 % h) O# T$ N" V6 A! @( `# p' |
物价变动之会计 Price-level changes accounting / B, p, U" {) T# H' d9 y
一般物价水平会计 General price-level accounting 1 |% O/ A/ U" H
货币购买力会计 Purchasing-power accounting 1 y( }5 h2 A- d' \# `# e
统一币值会计 Constant dollar accounting # h' x- b j+ g9 Y( F7 x x
历史成本 Historical cost ! ~9 Z5 m5 e& ]4 T+ T4 ]
现行价值会计 Current value accounting 8 y& }0 \8 J; c; {/ s6 O
现行成本 Current cost a/ P3 b+ Q9 A4 V
重置成本 Replacement cost
% T$ t5 \2 g5 x% J& h物价指数 Price-level index
% V6 y- {1 g& D1 d9 J1 r国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
9 M4 N) s) j% ]消费物价指数 Consumer price index (or CPI) + k, m* z+ j" y
批发物价指数 Wholesale price index
1 D- P9 l- J' [1 w货币性资产 Monetary assets
6 l) \- B1 v9 _$ T; A货币性负债 Monetary liabilities % z( P* G! O" I& _5 R
货币购买力损益 Purchasing-power gains or losses
5 v* K. s3 V9 X* L. D资产持有损益 Holding gains or losses ; D' {1 |4 i" W
未实现的资产持有损益 Unrealized holding gains or losses
1 U. u0 M0 X9 m5 U# ?5 y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
