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（1）会计与会计理论
* _( X, R5 j2 i6 \- g会计 accounting 9 A! r& U0 c, D2 w: ~2 ^
决策人 Decision Maker
@- P) f3 O) J/ Z. A( Z投资人 Investor
' z! u( A* a0 n5 P股东 Shareholder $ I5 m- ~) j. |2 t) o
债权人 Creditor
4 }! ?: R/ z' M( I财务会计 Financial Accounting & ~2 F/ L6 ]% ? z
管理会计 Management Accounting
0 a1 W0 l5 }! S/ @8 D/ P成本会计 Cost Accounting
& C# J" K! b/ d5 i, e( ~% }私业会计 Private Accounting
3 {2 V( @! j3 }3 X* x. y公众会计 Public Accounting
3 H# f) i) A& w* a1 q. Y注册会计师 CPA Certified Public Accountant * i* |5 w7 q9 u9 v
国际会计准则委员会 IASC
1 a! k7 v& \# E2 I美国注册会计师协会 AICPA
- h& O3 X* a4 m Z: C$ e; q6 I! i3 \财务会计准则委员会 FASB
4 j6 `% Q6 `1 o管理会计协会 IMA
9 ]9 d. ^; M# m$ N6 X7 w( G美国会计学会 AAA
: \: v% J" @0 O0 s" t0 E税务稽核署 IRS ; B- H9 I2 d( ~$ L* n- l) f( Q
独资企业 Proprietorship 0 m" v9 U X6 ?( n- T. g) ^) B
合伙人企业 Partnership
4 w1 a6 w" z3 [( V" G O1 g公司 Corporation
- [2 m% Y, v7 r( x4 U会计目标 Accounting Objectives
' m1 j7 |- s. c会计假设 Accounting Assumptions
7 z- r" q5 g$ c& M会计要素 Accounting Elements
6 z( | }1 [) }+ h- v会计原则 Accounting Principles 4 A! q/ R6 s3 N* b) x* ]* W
会计实务过程 Accounting Procedures - z- z) t; s. A2 b5 w5 x1 U0 v0 V) J% q
财务报表 Financial Statements $ G8 `' W' t- `. {# i
财务分析Financial Analysis
( p# \: D- L8 [) o _; D9 C' ?- L会计主体假设 Separate-entity Assumption
X$ W7 o, G. r* M8 }货币计量假设 Unit-of-measure Assumption
0 n! G. D. D$ Q2 Q3 W% I% ^# A/ V持续经营假设 Continuity(Going-concern) Assumption + S1 V2 t- U0 M& R+ C9 H7 e
会计分期假设 Time-period Assumption + ]4 a* }% n! p
资产 Asset ( M: G: n( j, P
负债 Liability
1 T9 Y7 B. q( @; E' m业主权益 Owner's Equity
\; J, ]+ G* L7 W; n收入 Revenue
( L1 m, k1 O- p2 q1 n费用 Expense ( i F# L* x6 l; e) I% w
收益 Income
, M$ M( j7 q" s1 ~" C' A% F亏损 Loss
6 p B& o* K* {1 k/ l. I k历史成本原则 Cost Principle , W3 a, q4 t$ N" D6 y& z' k8 A( w3 P
收入实现原则 Revenue Principle
+ M4 M& m0 V2 Q M配比原则 Matching Principle 4 T8 O1 @0 y: i" r0 |
全面披露原则 Full-disclosure (Reporting) Principle $ r8 P. z, b4 ?: ^
客观性原则 Objective Principle
% X/ S, R4 F2 ? y一致性原则 Consistent Principle # E8 k' a0 q. v8 r2 A
可比性原则 Comparability Principle / v: i& I! Y; V9 W
重大性原则 Materiality Principle# D& @( q$ g" f: u$ H- [5 s6 N
稳健性原则 Conservatism Principle
- h- q; m+ u( l+ g& l6 `权责发生制 Accrual Basis
; P7 ?% S' ~. Z1 L* T6 b现金收付制 Cash Basis
7 @. k2 z" Z8 a- `: e) L4 p- U) Q财务报告 Financial Report / V4 D7 o. t$ t3 r3 q
流动资产 Current assets 9 b% V4 S" ~5 m1 A$ ?
流动负债 Current Liabilities
" P* v0 a5 J- J ^$ G8 s, R8 t, B) R长期负债 Long-term Liabilities % a8 c+ r( S* Y" i3 T: C6 U t6 G
投入资本 Contributed Capital
# j4 t: E& |+ e3 q) M# \留存收益 Retained Earning
3 u6 I/ z( F1 O
# @0 q. v$ ?) x. _8 {------------------------------------------------------------
/ G7 |/ _0 K2 [) t5 u- I+ f3 Y（2）会计循环 9 h& J0 `! o7 ?* {# Z R3 Q# T
会计循环 Accounting Procedure/Cycle 0 h1 r0 b. B: {
会计信息系统 Accounting information System # r; V5 f& h% K4 V
帐户 Ledger
U1 H. ~- e) [) [会计科目 Account ( v+ s$ _, h l3 l$ R4 I3 C' w( M
会计分录 Journal entry # Y5 U0 x7 l7 G$ }5 d3 g
原始凭证 Source Document
) X* N* y: G( ^$ }日记帐 Journal
q/ {: d$ K8 S6 H* R总分类帐 General Ledger
' i7 i5 h. N" i5 ~4 l明细分类帐 Subsidiary Ledger
7 ~! T' d* n' G- ]* L3 L试算平衡 Trial Balance
( E+ T) U3 @! s' m. A1 e5 c现金收款日记帐 Cash receipt journal 5 S# x2 x" L, h
现金付款日记帐 Cash disbursements journal
+ T/ N! H- m4 |销售日记帐 Sales Journal
, u o) N# x1 k* z ]3 x购货日记帐 Purchase Journal . G. N; o& @: J& ^& a( j
普通日记帐 General Journal 6 b4 }! Z; C6 z) _
工作底稿 Worksheet
+ l3 X' ]% O! k/ c$ l调整分录 Adjusting entries ) L( _& Z# t, r( F6 Q& ]
结帐 Closing entries
0 M/ ]6 S# _4 n, ]5 |6 j0 O* V' [) l* r- x9 ]
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1 a; A, O5 V! ^（3）现金与应收帐款
3 o' X! D) F: z现金 Cash 0 _0 r$ I9 a) ]$ u3 S
银行存款 Cash in bank
/ g9 _! |# C# C5 G0 t库存现金 Cash in hand
% |5 N% i! X- |8 ?8 ^流动资产 Current assets
4 Y2 b, D/ C$ b* `2 s偿债基金 Sinking fund
L6 r5 f3 X: C6 H4 F定额备用金 Imprest petty cash
1 v1 Z' {. I9 A4 J7 ~+ U) P支票 Check(cheque)
" H8 ?$ M9 R; o& k: Y银行对帐单 Bank statement ! `/ F$ J( p+ |' L
银行存款调节表 Bank reconciliation statement 9 p, x! z( M! z9 E- V
在途存款 Outstanding deposit 2 E1 j/ e0 j$ H( Q' m- b
在途支票 Outstanding check 7 L5 b/ ]- G0 O+ j; k
应付凭单 Vouchers payable / n+ a- s5 K6 t; L: O) Z' `
应收帐款 Account receivable
5 O" Y' f/ A1 |% \" f8 q应收票据 Note receivable
2 k6 J) m8 z8 k3 m. U) }: f起运点交货价 F.O.B shipping point D0 d$ V* l7 U" }
目的地交货价 F.O.B destination point
o7 Y# @9 m8 D商业折扣 Trade discount $ C; L( z7 _4 W7 h* c: Z" S
现金折扣 Cash discount 8 u& z1 @# n8 U" E$ ^
销售退回及折让 Sales return and allowance
' _) R% C2 Y# W0 V坏帐费用 Bad debt expense
9 q/ h! J6 W( v4 U; k备抵法 Allowance method ) |1 f7 {. O1 @5 Q& L
备抵坏帐 Bad debt allowance / V0 w6 s8 x# U7 P5 Y) p
损益表法 Income statement approach " g1 e/ f* x, S' p( e8 r! P# x
资产负债表法 Balance sheet approach
. U1 e2 j( e4 D帐龄分析法 Aging analysis method
; ~8 o7 G2 e! y' l; j& c x直接冲销法 Direct write-off method 6 M' E- _% k' ?+ G' Z* t2 s
带息票据 Interest bearing note 4 C6 R+ i# E$ `- J, _6 V
不带息票据 Non-interest bearing note 4 B. M3 I: w* X* z9 p
出票人 Maker W* `, z3 `8 z u
受款人 Payee
6 L( j! j7 Y. V本金 Principal
b! [ n* d3 V9 o4 ~. o! j利息率 Interest rate 4 @3 e; k. d8 n5 W
到期日 Maturity date
# w8 Q: p6 ]( m本票 Promissory note
# x% f1 V3 K5 s0 }+ ?1 a6 S( O贴现 Discount : ]4 M2 t- K, P0 W+ F4 @! q" ~2 S
背书 Endorse
; W' g/ O$ {2 _3 I( J拒付费 Protest fee : U: L9 v4 T8 v$ t! T
: S( r7 o2 P7 D) C' S0 _) \------------------------------------------------------------4 u" {1 [0 C* k. F6 Z
（4）存货
8 `+ m- j( `1 C5 i( \! E存货 Inventory * E% H. v7 N# [+ p9 y) Z
商品存货 Merchandise inventory , _, J# |- _! e5 O, c- \+ S2 j
产成品存货 Finished goods inventory
, R* T1 Z+ ]! ^# P5 A( n在产品存货 Work in process inventory 9 {" e4 A- H6 P7 E
原材料存货 Raw materials inventory ) T4 |" G; K- j! b9 p
起运地离岸价格 F.O.B shipping point
+ [0 V; u' ~4 N1 g3 E目的地抵岸价格 F.O.B destination / ?# a3 z3 A, j3 x+ D. I$ Q
寄销 Consignment
6 I1 z5 @) d" C6 W- j寄销人 Consignor
9 }0 _) D- [ O! M' p承销人 Consignee ( q5 t0 ?, k) a. n
定期盘存 Periodic inventory
. E2 E7 D1 L9 |* B永续盘存 Perpetual inventory4 _8 i8 u K! K0 i1 I- w
购货 Purchase
: H% s+ B @4 f" t5 w6 {购货折让和折扣 Purchase allowance and discounts # y: Q8 |2 f2 M. f" O
存货盈余或短缺 Inventory overages and shortages
) k/ e2 r# K e& x6 T' ~* [$ K分批认定法 Specific identification
! ]$ F& t; r4 v& p8 z" ^加权平均法 Weighted average 6 ~$ B2 B0 n. [+ ~
先进先出法 First-in, first-out or FIFO ( s T4 R: P: i! }! o( x
后进先出法 Lost-in, first-out or LIFO
/ P% l5 ]6 h$ p$ r9 k% c移动平均法 Moving average
: d) u$ X4 L( B% A4 i/ m+ c9 x成本或市价孰低法 Lower of cost or market or LCM
! W; H! V/ G! h; o市价 Market value
& J0 j; }5 q3 V1 C重置成本 Replacement cost
4 [/ i8 E0 g1 r! |, ?$ t可变现净值 Net realizable value & \; x2 j# K3 m7 [6 u" {) v9 S% n$ c
上限 Upper limit 6 a r. W8 ]3 k3 }: Z. I" n5 q3 ?1 d
下限 Lower limit " [2 I: @4 J9 C6 c t9 k& C
毛利法 Gross margin method # D8 h6 N' n' m; u! ^0 P: p
零售价格法 Retail method
' ]8 [* _( F r9 j* N9 o I! h成本率 Cost ratio 6 }9 v+ Y- F. W& T9 b
; F/ D! w" r+ g0 w) B------------------------------------------------------------1 b9 @. Q+ g& x# e
（5）长期投资
% w# c" h* ?& V+ n% T# ~5 q长期投资 Long-term investment ; p) j% U Q% D! L
长期股票投资 Investment on stocks
k: u/ L& \+ q+ R! v( c! T长期债券投资 Investment on bonds . N/ e2 C0 t6 |1 k( B3 v
成本法 Cost method
M6 L: g7 _* S) ] G( h/ C% d5 N: ]权益法 Equity method
- G( n- z, [8 O$ ~! p合并法 Consolidation method
. e1 v D7 \0 l3 n8 z. v股利宣布日 Declaration date + y3 D) E) y/ r8 z
股权登记日 Date of record ' C5 f I' \+ z
除息日 Ex-dividend date
, k# }1 O5 [# A6 B7 W8 m8 w4 P. y付息日 Payment date 1 f( @ b, T4 P0 `: W* [
债券面值 Face value, Par value - p% U% o1 _, _
债券折价 Discount on bonds ; v( a- Q* Q& K6 H0 i
债券溢价 Premium on bonds ; Q. ] e# I0 n$ p6 j8 Y
票面利率 Contract interest rate, stated rate # n% x6 V( n3 q) L! n
市场利率 Market interest ratio, Effective rate
6 w {$ P8 u0 T% s' _- i$ `# [普通股 Common Stock + x; {1 G8 P* \9 C* }
优先股 Preferred Stock . k# Y& r% R/ l2 x, G$ x& Z0 B# l9 x& }
现金股利 Cash dividends + M" y' u; i! Q" T
股票股利 Stock dividends . j! A3 }# S4 d i0 b( B' q) M
清算股利 Liquidating dividends 8 N: m/ {2 _; t& `6 M' z: s7 i
到期日 Maturity date 6 y' Y3 w J+ b) R9 e: u
到期值 Maturity value
4 C, ]3 I6 c) V0 g& X直线摊销法 Straight-Line method of amortization
# n4 [/ I4 K0 d! d; m实际利息摊销法 Effective-interest method of amortization
6 V' \& p' {# B% h$ {9 X6 B |8 }% h
, D* j- L4 ]$ e4 N---------------------------------------------------------$ i o; F b9 s, [+ p
（6）固定资产
( m/ M& u/ i0 s- ?1 ~/ ^/ B固定资产 Plant assets or Fixed assets
! o4 ^4 t- n: c( F原值 Original value # d* y0 d) S$ v0 T$ V- @
预计使用年限 Expected useful life , x& j1 Y# B2 l: R6 A1 G5 e5 ], N: F
预计残值 Estimated residual value
) \; |& z+ ^+ C7 w8 T! k4 T- H折旧费用 Depreciation expense
, ^+ L" v7 X0 b+ C( S5 b N累计折旧 Accumulated depreciation . l* [2 C* L% ^& q
帐面价值 Carrying value
0 ^" K5 C' j% O3 F% _8 p) @" V1 d应提折旧成本 Depreciation cost . ]( z1 ^2 Z- Z
净值 Net value
& u/ N2 z2 V% C- \2 O在建工程 Construction-in-process / a8 T- Y- ^" N+ {) G0 `
磨损 Wear and tear
8 q4 ^4 w! ?/ L. p# l过时 Obsolescence
0 R4 C7 E# F" r& t: u直线法 Straight-line method (SL)
5 f' u8 F; I" u$ v7 p7 l2 c工作量法 Units-of-production method (UOP) ' g6 F* }% P$ l* c& D+ h
加速折旧法 Accelerated depreciation method
# B2 d7 _% \5 x- E( J8 h3 b双倍余额递减法 Double-declining balance method (DDB) 5 D! G+ k+ D* j' L# Q
年数总和法 Sum-of-the-years-digits method (SYD) ' {# [' E) y* I$ m2 e" C7 Q
以旧换新 Trade in
) `: R( o' l, w7 Y6 [* o4 u+ b/ D1 N经营租赁 Operating lease 4 x2 }7 T- W6 k% @
融资租赁 Capital lease ) o" O1 \3 k+ m; c- Y0 Y
廉价购买权 Bargain purchase option (BPO)
' a# i- Y% J6 P/ K资产负债表外筹资 Off-balance-sheet financing 5 F6 N9 ~ c2 ^8 }0 i/ q% M* [. d
最低租赁付款额 Minimum lease payments
: Y8 ~+ w5 z6 b" c: z--------------------------------------------------------* W" f# }& y3 l, z ~7 K) F
（7）无形资产
7 ^3 M6 y- A) x9 Q+ m无形资产 Intangible assets 1 u: h& N# E; }2 k- a1 ^$ t
专利权 Patents 3 u7 x; Q5 x o2 Y5 p% s' ]" t. M
商标权 Trademarks, Trade names
# o1 H5 G/ H% O2 Q著作权 Copyrights 3 q* Z0 @/ `& O5 U
特许权或专营权 Franchises ! ^% C9 z$ \9 [
商誉 Goodwill & {1 j% i# T" p% }% Y! O+ r, {' m6 t+ ~
开办费 Organization cost 2 C3 Z& O6 [+ T+ Z# y
租赁权 Leasehold 8 L9 A* C6 O1 r8 s5 N" w8 X) a6 R7 \
摊销 Amortization
$ q* z8 ^: a: G0 L4 T--------------------------------------------------------- l& } `4 F/ J
（8）流动负债 0 y4 J6 P$ P3 P6 v4 t* l5 U0 z
负债 Liability
1 I4 u! T& x: _流动负债 Current liability - `0 G$ b2 [8 P
应付帐款 Account payable & Z0 N" z2 c4 n& b- s4 |/ p
应付票据 Notes payable + p6 k5 W3 v. ?7 J; T4 u
贴现票据 Discount notes
. L! L3 J; E9 T z( I1 T& T+ a3 k长期负债一年内到期部分 Current maturities of long-term liabilities
8 ?: e+ }3 g% Q* Z应付股利 Dividends payable
. U5 X1 s( h3 V' Q预收收益 Prepayments by customers : \* |$ ?- w8 ^' u
存入保证金 Refundable deposits 0 x) M4 i+ C3 C6 r+ {
应付费用 Accrual expense
- M" Z, ^2 J: F增值税 value added tax
4 O( `* O5 z; S! }营业税 Business tax ( S4 ^: N* ^+ @5 M
应付所得税 Income tax payable
% v# B6 ~6 Y# `9 C( O; V4 q应付奖金 Bonuses payable
& p( t/ M a3 M5 Q5 N( W7 U产品质量担保负债 Estimated liabilities under product warranties
& [# H. q+ s3 C5 U, Z& a! G赠品和兑换券 Premiums, coupons and trading stamps 3 i7 q6 W ^7 M" O
或有事项 Contingency $ A2 p3 s0 G% |) [# S
或有负债 Contingent
9 ^; m& j3 {6 B" N或有损失 Loss contingencies ! ^. b& ?, s2 D3 T; Q0 Q
或有利得 Gain contingencies
/ s% e0 s* {( K' l永久性差异 Permanent difference ! p3 d( d1 B2 ^# v; D
时间性差异 Timing difference
4 L* F& N4 P& h应付税款法 Taxes payable method
6 x5 r( E* G& H+ ~' t9 E/ P纳税影响会计法 Tax effect accounting method
2 w; T. S. @ W- ]; o递延所得税负债法 Deferred income tax liability method * R7 V+ V/ ?, O6 r0 n- Z g
* h$ O( z+ D2 S0 `$ A0 N
------------------------------------------------------------+ p. H+ @* D# k9 q! _$ n) G
（9）长期负债 ; @2 W7 s, l v" X' n1 p, z
长期负债 Long-term Liabilities
" ~6 b3 O/ I# b. t* Z应付公司债券 Bonds payable
; j0 T+ g, i# O2 ^有担保品的公司债券 Secured Bonds
8 Y! Y1 ?. w2 Y" k+ J: E抵押公司债券 Mortgage Bonds 9 W7 J( C' J8 Y7 q( L) l8 ^
保证公司债券 Guaranteed Bonds
" t8 [. M) m7 m" ^信用公司债券 Debenture Bonds
, n1 H7 A) ]: R' `# Y一次还本公司债券 Term Bonds
& u8 i7 ?, r# n$ W9 \% I! C分期还本公司债券 Serial Bonds 3 H* g8 \: ^5 s! A" @: }
可转换公司债券 Convertible Bonds
4 }0 {" ~: [* y可赎回公司债券 Callable Bonds
& N0 \9 w1 E) C3 H% {可要求公司债券 Redeemable Bonds ^% C# C2 B# f' ~- i- H5 |8 [
记名公司债券 Registered Bonds
3 b: X( F( s+ G: q# z无记名公司债券 Coupon Bonds
) b. w ^5 B( {" o! l普通公司债券 Ordinary Bonds
: P- _. c9 V1 i6 l- f+ d/ T& F收益公司债券 Income Bonds % q% l& | \; t5 p" v
名义利率，票面利率 Nominal rate 9 ]' b4 i/ u+ Y
实际利率 Actual rate
4 ]7 y4 k0 _9 k. z( Z有效利率 Effective rate 7 c% Y+ N i& a: ?) ?' |( \/ p
溢价 Premium 0 [% A9 x, q2 E, f. D0 k9 z2 ^+ r
折价 Discount / s* k% C4 _& @4 o3 P
面值 Par value
+ g/ I& m! L" u) ?' n6 O+ N直线法 Straight-line method
" R" E3 m% X- l) R实际利率法 Effective interest method 7 w3 j8 S0 b N9 c- F4 m& J. S
到期直接偿付 Repayment at maturity
3 T; B0 d: D1 q1 } H, ]提前偿付 Repayment at advance
7 [) Y4 t" Y# X0 E偿债基金 Sinking fund $ q- w- ]3 D( ], l9 h* L' a4 l
长期应付票据 Long-term notes payable . s) m2 P- R+ v( y& b9 y6 d
抵押借款 Mortgage loan# E" p9 D5 u/ b- h* z" `. I8 A
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) D- H$ k3 L$ l0 i+ M（10）业主权益 ; F% V$ x9 C: j& X0 A" C
权益 Equity $ K& a# m S6 E$ ]5 W# R, v: ]
业主权益 Owner's equity 5 l4 R: @! B c; K& V. r
股东权益 Stockholder's equity
4 g3 V1 b- D1 M0 p; _& v/ K投入资本 Contributed capital
) i8 |: d# Z T/ ~缴入资本 Paid-in capital
/ X& L( g6 |) f' k5 u7 n8 M2 R) x股本 Capital stock
0 ^) N5 D* W* C! v资本公积 Capital surplus
. T8 t9 Y3 X. }留存收益 Retained earnings
$ t$ w+ ~4 [+ A4 s$ D" {( l核定股本 Authorized capital stock
: H& U/ W6 e/ \8 f X1 m# c/ Q/ s实收资本 Issued capital stock - L2 @: C2 k9 s9 ~" g( z
发行在外股本 Outstanding capital stock ) X$ N# W6 H5 T3 g: R$ s0 V$ c
库藏股 Treasury stock 3 V. g; x1 m3 v# r: h7 Z
普通股 Common stock 4 Z8 d2 s3 Z# W$ W, x: o) R
优先股 Preferred stock 5 Y" ]6 t/ S+ v1 B9 c$ n( x
累积优先股 Cumulative preferred stock
+ _2 n u9 o% c+ c% F非累积优先股 Noncumulative preferred stock
" X5 I, M7 `8 R6 R& @/ n. K完全参加优先股 Fully participating preferred stock
3 B/ s5 ^7 e9 [ y* h部分参加优先股 Partially participating preferred stock
; R0 L8 q4 F. ^/ w" @' i非部分参加优先股 Nonpartially participating preferred stock
6 Z) `) `9 \+ k/ S- F现金发行 Issuance for cash / ]' [ t6 ?* e, {1 A" k' P' g
非现金发行 Issuance for noncash consideration 6 M$ i# W0 X; B) l# }9 N. p" P
股票的合并发行 Lump-sum sales of stock 6 d% ~. F+ U! u, {$ D x2 @
发行成本 Issuance cost
* G# K; `" z, Y) S成本法 Cost method 2 q- j- ^9 M% Z) q/ ]+ E6 x9 Y
面值法 Par value method
' \. F8 `* M1 z0 H捐赠资本 Donated capital
& P' g; H) X8 ^盈余分配 Distribution of earnings / u8 g* i4 M$ {" T! J
股利 Dividend
4 A' Z' j; a i股利政策 Dividend policy
+ |3 V1 B' C; a+ f' G宣布日 Date of declaration
" X" C3 c; ~9 q" l# _+ U+ T& \股权登记日 Date of record 1 u! F! `/ [" E& L: M- v" ^$ ]& O/ r
除息日 Ex-dividend date
" F: j% W" x( K3 n2 @, d* I" z/ Z股利支付日 Date of payment " k& E6 L/ \# a7 [3 k; S1 C4 i$ G- J r
现金股利 Cash dividend $ Z1 C h ` M, b
股票股利 Stock dividend
, F" S; c2 V/ x! a& f7 y% t4 C0 |拨款 appropriation
" y; X* H+ r4 f1 _7 }! L------------------------------------------------------------4 p+ ?3 h& r& F5 b: m9 s
（11）财务报表
( b5 u P% B0 z财务报表 Financial Statement ' ~& C9 ~& I' F3 M6 T
资产负债表 Balance Sheet / K% `1 F5 S. o# b2 d
收益表 Income Statement - ]+ \5 n! q2 l
帐户式 Account form
! W' m* i' N' A# }3 ~8 B报告式 Report form 4 @9 N) i' L# {" e
编制（报表） Prepare
- v' c9 N) o' I工作底稿 Worksheet
3 y4 X1 P' |* k6 e, c$ P5 H9 _: b多步式 Multi-step
! m# t# `. U+ L! c单步式 Single-step
3 N5 |: J1 _/ D! a m8 {-----------------------------------------------------------
) {7 M0 ~3 k# d$ A) X（12）财务状况变动表 % T1 C! f& m; }* W9 I" U+ l9 Z* [2 J
财务状况变动表中的现金基础 SCFP.Cash Basis
1 U0 \% I$ F3 T2 U N- a1 Z. }（现金流量表）
+ p4 R+ ~) L' Y n$ p f, m财务状况变动表中的营运资金基础 SCFP.Working Capital Basis & q& J$ F) O- ]% c
（资金来源与运用表）
* O4 l& }$ k/ A) U3 N营运资金 Working Capital & t8 A7 J- @- n) N
全部资源概念 All-resources concept 3 Q+ y/ k) j* l" P2 c
直接交换业务 Direct exchanges
! S0 i; h) x( |7 D. I8 x正常营业活动 Normal operating activities
0 w) R4 ?! x: G财务活动 Financing activities
1 I# h$ I; E" h6 H& L投资活动 Investing activities
: y( G4 T: T, Y& q2 J0 K8 f5 A-----------------------------------------------------------5 h$ t$ k+ S9 `$ u3 e* Q$ R
（13）财务报表分析 $ Q3 a6 B" f2 U L- V! {' e% L. b8 ~
财务报表分析 Analysis of financial statements
0 ]. i4 E( i1 a' k4 O6 _6 v比较财务报表 Comparative financial statements
4 V" { U: r* S2 f3 K1 [趋势百分比 Trend percentage ' e2 b, H) S1 j! ]% ^# w. W
比率 Ratios
4 Z! @" q: \2 }普通股每股收益 Earnings per share of common stock & c, M' [% O- N0 |8 q
股利收益率 Dividend yield ratio
$ Q$ [2 R: D+ S# o3 ^$ N价益比 Price-earnings ratio $ u" z% P6 X7 O. u3 Q. X
普通股每股帐面价值 Book value per share of common stock
/ p0 z; ~5 h+ x$ o) s/ H资本报酬率 Return on investment 3 j2 l) `' N- Q2 X" N7 D- A
总资产报酬率 Return on total asset
$ [& [6 F# n1 e, ~8 V& d债券收益率 Yield rate on bonds
# m6 t4 k* D0 w: M$ j已获利息倍数 Number of times interest earned 7 S* b D# }- R+ ^( v9 o
债券比率 Debt ratio ' F5 O- Y- I5 U5 Y0 K V6 Q, h/ I
优先股收益率 Yield rate on preferred stock 1 P5 C0 k; h: j/ k) a2 W3 N
营运资本 Working Capital : C) \0 A3 w3 w, y9 u: Z# F$ a
周转 Turnover , L# ^" K& o& G+ M" Z3 Z7 R
存货周转率 Inventory turnover
8 r5 `1 x" r, Q# ? G应收帐款周转率 Accounts receivable turnover 8 K" N! n; f0 Z2 M y
流动比率 Current ratio
: X9 A u t% t: a- N$ r速动比率 Quick ratio
3 p6 @! \& ~0 `0 O- m/ o* @酸性试验比率 Acid test ratio
/ r1 W- ^" y8 Y" F- C2 @8 p' O D; e7 |------------------------------------------------------------
: ? o' n: H5 A8 r- l9 B6 n9 g) r* \3 B# C, P/ u
（14）合并财务报表 # X5 P* J L# ~
合并财务报表 Consolidated financial statements 2 A: q( S7 V! z7 n
吸收合并 Merger
7 P8 `" } C9 g- j8 `7 ~$ g0 E- V创立合并 Consolidation
( i* n' d9 t8 m% M. D控股公司 Parent company " b1 d$ M9 N) o$ e# Z
附属公司 Subsidiary company
4 C, I( P- R+ |少数股权 Minority interest
5 V; e! i/ t) A) y. e3 |( X权益联营合并 Pooling of interest
( A5 ~. w3 F; z( ]! P+ X f购买合并 Combination by purchase
% ^. @9 {/ t. f6 N权益法 Equity method
! @8 A& x0 b1 f成本法 Cost method
: }* b# e8 a4 N
, F: f; D+ i1 w; J3 h------------------------------------------------------------
( E( H( v" c, u/ z: p（15）物价变动中的会计计量
' G* j" ` G# ]$ L3 O5 y物价变动之会计 Price-level changes accounting 7 z( V) J' T/ ]% q6 b- [
一般物价水平会计 General price-level accounting 6 o7 g) \9 E J1 y% I
货币购买力会计 Purchasing-power accounting $ I) e3 X3 F* J, m1 ?9 L
统一币值会计 Constant dollar accounting
. X2 i, T, e- L! ]8 t1 g历史成本 Historical cost 8 y9 N2 j$ E7 v
现行价值会计 Current value accounting
7 n& u$ p0 Y/ p: T现行成本 Current cost ' p3 c9 ] J5 s; F8 T3 f) v; ~
重置成本 Replacement cost * p' L- _8 ?8 l- v* F6 S ~* E4 l
物价指数 Price-level index 7 H" r+ u$ [1 c0 o; j
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! E* b4 L6 v* m$ w3 P+ e$ t) B& [
消费物价指数 Consumer price index (or CPI)
$ S6 r1 A( G5 z# C k' N批发物价指数 Wholesale price index 4 E9 O" ^+ q- n
货币性资产 Monetary assets
% @8 E( a. S7 H* u货币性负债 Monetary liabilities / _1 ~8 l; @# W7 X4 d2 e
货币购买力损益 Purchasing-power gains or losses ! ^; R; o* M8 O
资产持有损益 Holding gains or losses
' m3 m2 m9 `5 n7 M$ b) }6 J U4 `5 P未实现的资产持有损益 Unrealized holding gains or losses . H7 _! d+ m1 T1 K
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
