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（1）会计与会计理论
: c6 d$ S/ q4 l; Y1 N" S) S# l会计 accounting
( C+ W8 c, g2 b; A! D/ y5 h决策人 Decision Maker # c- t3 n; Q# W
投资人 Investor
, f+ m8 U b& G8 C5 s股东 Shareholder 9 ^( h0 ~1 ] t% H) ^/ z7 \2 I$ y0 T
债权人 Creditor
) H9 `2 O* y* d' C+ K. a- {5 o0 F w财务会计 Financial Accounting * \; ] V. H! N! T, ~
管理会计 Management Accounting
8 K% F( G& Y7 m( e9 J: ^成本会计 Cost Accounting
o' o; B8 ^* |' P% x' g- i0 m私业会计 Private Accounting % I! \7 R9 r5 Q1 _% J, ?0 D' p/ e# p
公众会计 Public Accounting
' t$ W9 }0 s5 R注册会计师 CPA Certified Public Accountant
0 b$ o, }. N! q2 W, O$ @* b国际会计准则委员会 IASC
0 ]* D* |! Z' ?! ?7 H6 S美国注册会计师协会 AICPA
, u6 e3 C8 Q" S财务会计准则委员会 FASB
: q, ^9 V' }2 c) P6 t* I5 K" F0 s管理会计协会 IMA
1 g! x6 o: h: O8 @6 h& |$ J美国会计学会 AAA
0 l. k& Y1 b$ v j: Y0 J2 }7 P" j税务稽核署 IRS z; S/ l5 l( N8 u. d
独资企业 Proprietorship 5 `$ z( y! {- Z
合伙人企业 Partnership # D+ T; Y& r+ |
公司 Corporation * E$ n, g" {) x; e) o# q
会计目标 Accounting Objectives
3 s! C) D) p* y+ a& R会计假设 Accounting Assumptions 4 s2 H% ^; L4 P4 r4 w4 C' r
会计要素 Accounting Elements 0 N: g0 C. \. k$ K* P7 @$ z* T* q' f
会计原则 Accounting Principles 8 F3 d: h5 c0 ]) k( J( d; q
会计实务过程 Accounting Procedures
- {. [+ B K+ P9 p4 `财务报表 Financial Statements
3 D. I' `5 x$ \9 A8 D财务分析Financial Analysis
# z, z. ~ r: h5 n- R会计主体假设 Separate-entity Assumption % R' d- `6 w. ]% R/ ~, R" P2 D
货币计量假设 Unit-of-measure Assumption - H4 `, o/ m* I+ Z; G0 x+ j$ e( P8 t
持续经营假设 Continuity(Going-concern) Assumption % N0 v% i \7 e- Q2 t( D, d7 x0 j
会计分期假设 Time-period Assumption $ y7 J2 H) [! a$ o* \. R
资产 Asset
' v" \% a) E! A0 H负债 Liability % t7 l# |/ O9 j# q2 r1 G1 S
业主权益 Owner's Equity
7 K. \1 ?- c& a6 p7 I收入 Revenue ( d4 {" m e! ?& p5 u! S) u
费用 Expense 7 @: [6 H% x9 O: _+ J; t. }# A
收益 Income % `: `" X: Z' n' `) ?
亏损 Loss
3 J0 ~# @. `$ R, {6 S历史成本原则 Cost Principle
7 N# B5 C8 ^7 j5 Z9 U收入实现原则 Revenue Principle ; k0 w3 c6 o6 t! y O. N% \4 N1 q
配比原则 Matching Principle 9 z; a7 k: ~& J, J9 q! e; @+ L, B, r
全面披露原则 Full-disclosure (Reporting) Principle
. @: |" R/ V0 f; ]6 r$ j6 h, a5 m3 O* l客观性原则 Objective Principle
( p3 S# s, r- c一致性原则 Consistent Principle
8 V+ ]. G2 O, `& V! e3 F可比性原则 Comparability Principle / I/ s9 a" [- l4 D4 N2 i
重大性原则 Materiality Principle
- h/ C0 d: c; Y稳健性原则 Conservatism Principle ) W y4 \: n# T8 H
权责发生制 Accrual Basis
) ]4 r/ L0 U2 P3 I- ?( _现金收付制 Cash Basis
' y* ^4 B1 S( b% B财务报告 Financial Report 1 T" H8 u4 \4 m
流动资产 Current assets
' N. P% r& T( @- I) }流动负债 Current Liabilities : l, D* X0 r) o+ J$ A u v
长期负债 Long-term Liabilities
$ X" j4 E4 B. T( V3 a* j u0 a, J+ ^投入资本 Contributed Capital + u0 {: x5 j% | t! g" e
留存收益 Retained Earning
% y ^2 @5 e! }4 D4 w4 Q9 k# ]- i" w% ~% J3 u, a
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6 c% ~+ A3 z& Z: d i5 D7 ~（2）会计循环 3 a+ r, ^ t. ^- d" ]
会计循环 Accounting Procedure/Cycle
5 r2 T2 S5 q5 w# k" F) t会计信息系统 Accounting information System " q: V# s. \, g% U8 F! e( w
帐户 Ledger . h9 O% \4 N! _
会计科目 Account
( j& [+ r, X1 d, I$ M/ s. d j会计分录 Journal entry
# i) @* |( U$ b$ d6 D5 i4 @" l1 g原始凭证 Source Document
1 J+ ~- D4 a' W0 V7 ]# C日记帐 Journal
! Q# B! W J- T) B' W3 p总分类帐 General Ledger
, ?5 j3 G4 A, p8 D3 u1 @1 j明细分类帐 Subsidiary Ledger
; w8 ~: n9 f6 w# k试算平衡 Trial Balance 7 Q, [' S4 \8 L2 G) ~
现金收款日记帐 Cash receipt journal
; j, {2 G; Q8 h; J8 `现金付款日记帐 Cash disbursements journal
' j/ B! X8 ?/ m T5 `. B) v销售日记帐 Sales Journal
* }% L8 G% {9 i" a1 k9 x) L购货日记帐 Purchase Journal 7 ~3 `, d% h A
普通日记帐 General Journal
, N6 \; r" K4 f7 v- ^+ R工作底稿 Worksheet
) u6 |/ B/ B% L! e1 B' m调整分录 Adjusting entries 1 e+ i7 L( \3 H7 G5 x5 Q _1 A" f g
结帐 Closing entries . a) r# i" |% t; v m
( l0 j+ N: ~/ W* L' T
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（3）现金与应收帐款 ( ~& @. ^, ~4 O
现金 Cash
1 H: C- n0 T8 Q/ ]6 d# M7 C5 U银行存款 Cash in bank , b5 H; l/ j6 y# ^* N
库存现金 Cash in hand
. u( l$ L* D* W0 ?8 L流动资产 Current assets - q I: h4 `/ D( s. D' v( C" t
偿债基金 Sinking fund
& j9 @% ^' T5 o/ {" ?( J' C9 J3 n定额备用金 Imprest petty cash . f; N' H, P0 k% y" D- k
支票 Check(cheque)
8 W1 U1 B4 r' x" g& d银行对帐单 Bank statement " ~, I" {2 J. ~
银行存款调节表 Bank reconciliation statement
5 H- C0 O4 ~7 a" U在途存款 Outstanding deposit
5 C, Z+ G9 z. l1 L2 n在途支票 Outstanding check ( T! f1 P/ R- M/ p6 @' M
应付凭单 Vouchers payable 9 s$ q1 [* `" l+ V) f) X
应收帐款 Account receivable W* w3 X9 ~1 [' Q l3 ?5 O; c8 N
应收票据 Note receivable 4 V M( S* \6 I; L. L d4 {
起运点交货价 F.O.B shipping point
/ N/ ~7 |# C; x8 l$ X目的地交货价 F.O.B destination point 2 W5 J- R. F1 A0 g$ R3 [
商业折扣 Trade discount & I% q" q& i! C
现金折扣 Cash discount : k' h6 U, U4 t; E4 E6 z+ [/ r7 s& @
销售退回及折让 Sales return and allowance
: G% T* [( p3 |, z坏帐费用 Bad debt expense
* o$ Y2 r/ f3 `. C备抵法 Allowance method % m- T! \7 \' q4 i. `9 A
备抵坏帐 Bad debt allowance
d: h6 u( j/ s! h7 t损益表法 Income statement approach & ]; Z! R/ a3 M& U% O
资产负债表法 Balance sheet approach 3 N- E* K, y( v$ S g' g; n1 c
帐龄分析法 Aging analysis method 7 ~3 g- [4 ^6 _6 c# o v9 M+ |
直接冲销法 Direct write-off method 8 v. E* n2 M' `, M! v9 U, P/ @# j
带息票据 Interest bearing note
7 L) k( G$ o! o5 ~7 `不带息票据 Non-interest bearing note
! [* r" r; S* s7 c5 W2 u0 `出票人 Maker / L/ |! i7 C1 I, [* B8 p3 E
受款人 Payee : t, O9 S" ?7 D" k* ~& w
本金 Principal
" U* U5 o4 i( Q( b! {) E$ G利息率 Interest rate , H) H5 P8 F. ]% n3 q
到期日 Maturity date * C( k8 v" c6 |/ Y! Y
本票 Promissory note
- @" H; z; Z$ F4 Q6 y' k; S贴现 Discount
' U: F' Y& B; O, }背书 Endorse
( c, K+ x: s1 X% K) }# v% b拒付费 Protest fee
& z0 C1 {* p% H' x; }* g" {0 Y( |/ d: u' s# t- g) X
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（4）存货
1 L W8 t5 m4 j W2 x$ P0 P存货 Inventory ( K$ l" N4 c# ^# g
商品存货 Merchandise inventory
, y. v1 Z7 g2 L- S. I9 ~产成品存货 Finished goods inventory
5 `" v" C" I0 G/ s2 N) o$ x9 @& m在产品存货 Work in process inventory
6 N: o- j! C, L0 G原材料存货 Raw materials inventory
2 f! H$ o$ g' f3 R- x起运地离岸价格 F.O.B shipping point / q" p* i' v2 g3 ]/ T4 X' I r
目的地抵岸价格 F.O.B destination
9 |. M1 \2 s1 B寄销 Consignment % E, H0 r2 Y$ x
寄销人 Consignor 4 e% Q7 I' g. Z/ r
承销人 Consignee & H7 l8 y0 a: @: i7 v9 C3 w9 r
定期盘存 Periodic inventory
* r8 S) j% a& a) F8 Q永续盘存 Perpetual inventory) @) a5 y) R, f
购货 Purchase 3 [/ ]! z* F: m8 C; b
购货折让和折扣 Purchase allowance and discounts
4 k& k! k8 H O" U- ^2 n- _" U存货盈余或短缺 Inventory overages and shortages ; D' M6 y5 G8 \2 ]6 n6 `+ b
分批认定法 Specific identification , t/ \. I; w( E2 B$ E: {& b0 S1 w" o
加权平均法 Weighted average ( I5 U( J1 w- P
先进先出法 First-in, first-out or FIFO 3 N0 `% S: S: V' t9 v* o
后进先出法 Lost-in, first-out or LIFO ; l- ~% X' a" {
移动平均法 Moving average
* V4 a" q1 S+ l# T- L成本或市价孰低法 Lower of cost or market or LCM
8 G- P R0 B K s( a( m, X市价 Market value
4 O$ R$ s" V. |3 d$ ^重置成本 Replacement cost ! q8 H. Z3 E6 v$ ]) v$ i7 e
可变现净值 Net realizable value 8 ~7 I+ k4 A7 @* j$ k" Q6 r
上限 Upper limit ( m' c# X3 ?' Z; i, j
下限 Lower limit
4 v! q9 H# G5 `. Z5 ]4 K$ ~( U毛利法 Gross margin method - p: W8 i, |3 P4 ^( G. p5 t5 Y
零售价格法 Retail method
$ S+ i* _7 z& R% {成本率 Cost ratio
# n& g: O( ?3 f2 f' G, P+ K. i( D( L6 @6 P/ T# a7 F
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（5）长期投资
- j5 l7 v5 o: Z; q- c2 y5 p长期投资 Long-term investment 5 {0 c& Z) c2 w+ ]2 T& ?/ ~
长期股票投资 Investment on stocks G2 F5 r- t4 G6 B
长期债券投资 Investment on bonds 3 _+ X* j5 r; r
成本法 Cost method
& m' S3 q6 ?. l8 j7 W3 I9 q权益法 Equity method
3 U1 {1 o* O2 j) @& \( h4 R合并法 Consolidation method " M+ S A8 j3 L, g8 B. Z' s
股利宣布日 Declaration date ! e; L) |0 U2 u1 c( \! l5 }) b
股权登记日 Date of record 4 z0 Z) X/ Z2 R5 w+ i6 g
除息日 Ex-dividend date & a7 ?- F% J, [+ w" @
付息日 Payment date 7 d; l; |7 H; B: ~
债券面值 Face value, Par value % S! E: q/ U9 ?' i
债券折价 Discount on bonds . V& W$ S: U; l; m
债券溢价 Premium on bonds
" t' I# ~/ Z. |票面利率 Contract interest rate, stated rate
6 I/ |4 ^' G/ O市场利率 Market interest ratio, Effective rate - n9 r4 i' s1 u1 s3 ^, }# V; E& q
普通股 Common Stock / @9 L8 d& i2 V
优先股 Preferred Stock 0 j4 D g9 L* D) ]: i
现金股利 Cash dividends
6 ~- @- F4 K+ y7 @股票股利 Stock dividends
# ~) o0 ^, w' q2 H清算股利 Liquidating dividends
k% C' A2 N& \0 j9 F到期日 Maturity date
+ K( V0 s. [, S到期值 Maturity value 1 h+ e% z) N( W/ {3 a
直线摊销法 Straight-Line method of amortization
, z) f5 g8 E* ?) r7 [& w! [: G, D; k实际利息摊销法 Effective-interest method of amortization2 r7 I/ X3 t2 H) U
- B9 C; D& }# q0 X2 |5 s$ c
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" E; g% I& Y+ ^（6）固定资产 , d" o* S' P+ g- x+ [( K) J/ z
固定资产 Plant assets or Fixed assets % }' ]2 `% g( L% P. Q. A
原值 Original value - _" c. n" b A3 L; B/ U
预计使用年限 Expected useful life 4 K( T- L5 X7 u3 {# [5 E$ o
预计残值 Estimated residual value
$ |% F3 M9 i( ~+ U& {) Q折旧费用 Depreciation expense , f4 z( {! A# _; n9 ]% J
累计折旧 Accumulated depreciation
7 t4 {$ f; h/ U( T帐面价值 Carrying value 1 c" y! |* k8 N& g: N
应提折旧成本 Depreciation cost , v3 X' p7 V9 y: v
净值 Net value
e7 |) s0 l% j" [在建工程 Construction-in-process 9 v, ^2 H9 b' o' _, j/ J
磨损 Wear and tear
2 f( a( O2 P: ~0 y0 F' x' d过时 Obsolescence
/ t# P3 P/ l2 R$ N+ E8 L/ c直线法 Straight-line method (SL)
* ?6 F# I! s3 m2 t7 s8 b6 }& Q工作量法 Units-of-production method (UOP)
/ v5 I. U; C0 T) [ U加速折旧法 Accelerated depreciation method
# U8 y% Q$ p( A- p" T* }& H, Q: p7 T双倍余额递减法 Double-declining balance method (DDB)
# A2 z! f- z7 F. {1 T$ I. h年数总和法 Sum-of-the-years-digits method (SYD)
$ `! b. p+ a; g; @. j# h( h以旧换新 Trade in
2 j& J u* y& l经营租赁 Operating lease * j3 l' z$ j1 T% @
融资租赁 Capital lease
& J& q1 H/ g: h( x! B廉价购买权 Bargain purchase option (BPO) " l; S9 [) b1 q, e6 n' f
资产负债表外筹资 Off-balance-sheet financing
k& i) X- E3 z7 `最低租赁付款额 Minimum lease payments
! _4 w* r/ y# r/ A I--------------------------------------------------------
3 m& ?5 F# d; v6 m; g4 { O% V（7）无形资产
7 V3 V2 Z4 v1 ~4 W- y# q/ g. x无形资产 Intangible assets
; h7 B& f9 H' o/ w) b专利权 Patents
9 d. a0 i$ p& D6 T( r7 B8 X) U商标权 Trademarks, Trade names 0 z, C( x L. ^. g
著作权 Copyrights + n. E$ k# w) O" C: I4 j
特许权或专营权 Franchises , t' x; v8 A& @9 N( a, L, j7 |9 `5 W
商誉 Goodwill 7 @2 B; z- |* O6 q/ ?+ K8 g9 y$ J/ X
开办费 Organization cost / |" g- c8 _. a
租赁权 Leasehold
4 }9 |5 v P* f% s( ^摊销 Amortization
5 d1 v- O% f+ Q3 {' f* m: ~3 I--------------------------------------------------------- ~4 c2 f( E; U5 [* b$ ^% I
（8）流动负债 0 W6 x/ |* P: b; w" x! s
负债 Liability ( X c" h; X! P1 f' J3 A
流动负债 Current liability 9 b1 s" R9 \% G6 @) B. h. k, z
应付帐款 Account payable
@, _( f! w% I0 b6 R$ v% I0 b应付票据 Notes payable
1 Q: u4 q, y' Z贴现票据 Discount notes
" c) W7 N" V: ^: C; |3 p长期负债一年内到期部分 Current maturities of long-term liabilities
! U; \: s; A1 h4 i+ D$ X应付股利 Dividends payable
1 o$ ~4 r5 t" L7 X! L. S5 N6 Q/ t预收收益 Prepayments by customers 2 m( h% w. E1 c- F4 M8 M: K
存入保证金 Refundable deposits
% S9 _& x, Z5 a, [应付费用 Accrual expense 4 j F9 e/ B8 {) E( G
增值税 value added tax $ o# s" J, P! D4 z* q! X( _+ E3 @
营业税 Business tax
$ J7 v! U# r( ]: V# k应付所得税 Income tax payable " ~8 _% E1 `. A E
应付奖金 Bonuses payable % B8 p! ^/ ]. |8 L
产品质量担保负债 Estimated liabilities under product warranties
/ \) }) N6 u, N# B/ K0 j* t! C( Q赠品和兑换券 Premiums, coupons and trading stamps 6 M9 C; C( b( |
或有事项 Contingency
1 O+ _" p* B; U6 q2 M或有负债 Contingent / X5 b/ w- E* G9 [5 a
或有损失 Loss contingencies 1 A M1 o; Z$ `
或有利得 Gain contingencies
5 X8 J0 S5 o9 T" s8 ]9 ]3 A* z永久性差异 Permanent difference
}2 P5 O# p2 i' ]& C/ X/ e! _时间性差异 Timing difference $ d- V8 ` q7 ^* w8 c0 ?$ C4 m' }
应付税款法 Taxes payable method
: t4 S! }! I" m. s纳税影响会计法 Tax effect accounting method % o$ E, L6 y c0 }9 z7 j
递延所得税负债法 Deferred income tax liability method 1 r. T8 v( f& P
# m, q: Z+ P- f6 C& n0 I5 q' f
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（9）长期负债
( P. L2 X M/ U4 O# x长期负债 Long-term Liabilities * }: Z6 y U! {8 k1 }
应付公司债券 Bonds payable X- {7 b5 {& c9 C% [/ K
有担保品的公司债券 Secured Bonds , x6 C, R" G) k7 H
抵押公司债券 Mortgage Bonds
9 D5 k- I+ h& v& [, v保证公司债券 Guaranteed Bonds
1 l% t8 h- l5 J! N4 O信用公司债券 Debenture Bonds
: ^: {" j. R! ?+ U$ v1 ]一次还本公司债券 Term Bonds " h. |2 A5 Y7 a& O
分期还本公司债券 Serial Bonds % z. ?( } Y. y
可转换公司债券 Convertible Bonds 1 u& s) z4 @7 |+ f$ s; A
可赎回公司债券 Callable Bonds
/ c3 C2 f$ E; Q% v# D/ A可要求公司债券 Redeemable Bonds
* ~% N# [& r, z7 k- ?记名公司债券 Registered Bonds / @* f% j3 o+ p7 ?3 G; C* i, P
无记名公司债券 Coupon Bonds 2 s( u2 U5 |8 G# p
普通公司债券 Ordinary Bonds
, h3 I# F h, R- v$ c收益公司债券 Income Bonds
( M; h E6 x) O# w5 @6 a; c) k名义利率，票面利率 Nominal rate ! f; ?/ I* B" [/ {4 W0 ~9 a7 T. J
实际利率 Actual rate
+ V: T, J" L! E: V; U% N( [& @有效利率 Effective rate 4 |% s7 {$ ]3 s. K' e
溢价 Premium
* S4 N b5 G* ]" E5 m: F折价 Discount 3 c7 n# R# `5 y Y& t5 \3 p9 m; ^! D
面值 Par value ( T% ^/ b" B2 q" I. X; Z& G/ n
直线法 Straight-line method
3 n2 n% Q2 e$ t实际利率法 Effective interest method
4 R- r8 [7 D6 N8 r到期直接偿付 Repayment at maturity " S# s) y4 t, [) X" y | _
提前偿付 Repayment at advance * V- ~7 ^' J: o9 J' Q/ M5 Q* f2 d
偿债基金 Sinking fund 8 R* s4 E: r9 w( z) u
长期应付票据 Long-term notes payable * G* O' ]8 x3 L6 U& j1 C3 l1 l
抵押借款 Mortgage loan( Y! y+ j( h' ~/ h1 W7 C2 f6 Q
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（10）业主权益
3 G2 R/ `* [- V/ p5 @$ P% o2 A6 c权益 Equity
- o% `0 e/ ~, k0 O, K" P业主权益 Owner's equity . ]& M% D# R& N
股东权益 Stockholder's equity % k2 N! l {0 |
投入资本 Contributed capital # e) \. O. z9 O
缴入资本 Paid-in capital
1 E/ P* X( y) E1 ~9 s% g7 z1 s股本 Capital stock
4 J! M, n; t+ }: I& c$ p9 h7 Y1 K资本公积 Capital surplus
6 I3 Q# m' O! Y2 {+ l# x* G留存收益 Retained earnings
7 @& s. M& }# t" A. B) w核定股本 Authorized capital stock
2 t) @: }# D0 |8 \实收资本 Issued capital stock 6 n9 S! d' J3 H% Q# v |6 f
发行在外股本 Outstanding capital stock
& M+ ^' Y! W2 P3 ?7 y; L2 Z库藏股 Treasury stock
; K4 w+ K) ]8 R$ [; X7 b4 R" E3 T普通股 Common stock 5 H& E3 c9 \) d6 A- C
优先股 Preferred stock 1 O: E1 }2 o+ u6 w' \& b
累积优先股 Cumulative preferred stock
, L0 M( L J! @! u; \6 x; I: z非累积优先股 Noncumulative preferred stock
+ b& c! L# |) c; i6 ^, J0 M完全参加优先股 Fully participating preferred stock . j2 P" z) r0 X; m
部分参加优先股 Partially participating preferred stock ( k( P5 b/ H# s! \5 l
非部分参加优先股 Nonpartially participating preferred stock - y2 N5 n* y8 A5 j6 u
现金发行 Issuance for cash
* i/ p k: N6 e/ r2 T非现金发行 Issuance for noncash consideration
% K- ]8 \: T9 t# G股票的合并发行 Lump-sum sales of stock
# v8 ]4 F6 s/ e% c+ f0 Q5 ~发行成本 Issuance cost
) e1 b. r& p& \/ B成本法 Cost method
$ x, G" }* l. K5 W面值法 Par value method
1 o+ ], W2 _/ h+ u$ n捐赠资本 Donated capital
0 Y$ y' p1 e7 d5 n盈余分配 Distribution of earnings
( l; x% S" C1 _; ]股利 Dividend
, |# j1 a: S; Z股利政策 Dividend policy
?) a3 f! [( x宣布日 Date of declaration 3 U2 D8 Z% H* R/ a/ C5 u X
股权登记日 Date of record
, {3 F' k0 Y# W* }除息日 Ex-dividend date 4 q9 g- R6 F0 ?' o
股利支付日 Date of payment , I0 }+ C5 q3 L1 Y+ j- g
现金股利 Cash dividend . J8 C# O# C9 F6 |3 t
股票股利 Stock dividend 5 L* l+ T7 s) n$ v: L2 ^) h
拨款 appropriation 7 C4 d/ z0 ]5 D" v' E9 A9 p
------------------------------------------------------------
2 l" m: h& z- y1 [7 C2 h（11）财务报表
& R: b& @( F" u' P财务报表 Financial Statement ) f' j1 n. |6 D0 \) l. k7 i
资产负债表 Balance Sheet
3 q0 \; X' L. n# O; R收益表 Income Statement ) P0 n/ L# K5 U0 I6 i
帐户式 Account form * ~: J0 T( v3 z$ j9 |% ~# ?# r
报告式 Report form : G, `$ |; E8 A3 k/ k1 P
编制（报表） Prepare 8 O7 y* k2 b7 }) {
工作底稿 Worksheet 2 ?3 a! Z- m! N6 k* B; H( V, `2 g, R
多步式 Multi-step Q' ~ G1 j8 M+ K) b3 p' U
单步式 Single-step : \$ Z6 O+ Z& ~# K9 Z4 E% s8 ^
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, }% {3 L# ~" y/ ~0 b（12）财务状况变动表 ' a; x0 u$ r/ T
财务状况变动表中的现金基础 SCFP.Cash Basis . X' c& h: ?1 z; [/ H
（现金流量表）
- @ I$ S$ u& m' s" B财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 8 [) J& }, y, \* N3 ]+ u' ~1 Y, L
（资金来源与运用表）
1 N# U7 a! R1 j T# b营运资金 Working Capital 5 F/ i9 [& J, i, K9 I) C
全部资源概念 All-resources concept
0 {% F( S! l8 B4 V3 K* T直接交换业务 Direct exchanges
# d4 y# C( r$ i" D( x正常营业活动 Normal operating activities
" r" b% l( c; N9 b* _0 J财务活动 Financing activities 2 q' z6 J! ^0 V5 J
投资活动 Investing activities
2 l; M4 r5 P/ }0 ~9 |& y-----------------------------------------------------------: }0 h% H6 o. O
（13）财务报表分析
\% D. D9 a, _7 W财务报表分析 Analysis of financial statements
! L* A6 s; D4 f, d* G, N: |比较财务报表 Comparative financial statements 5 s/ a, t% x f3 p( ^
趋势百分比 Trend percentage ( @' O. x1 o" A3 |& S$ b
比率 Ratios & z; d$ o- X) O3 I3 z* {, q
普通股每股收益 Earnings per share of common stock , S+ ~; I0 G7 S! C
股利收益率 Dividend yield ratio 9 G% [# ]/ p j3 H3 @9 X" F
价益比 Price-earnings ratio ( Q, L0 [- p' L) x$ i% O# e
普通股每股帐面价值 Book value per share of common stock ; t0 q( B& W) r9 n1 f( `
资本报酬率 Return on investment
, b" F9 u* \3 d总资产报酬率 Return on total asset
1 p3 ~! g8 ?' o& D; b债券收益率 Yield rate on bonds & ?1 Y3 d$ n: x+ K' b- |
已获利息倍数 Number of times interest earned # f; o, S' R. T
债券比率 Debt ratio / K' D' E! p% X7 a5 X4 Q: i# K% V
优先股收益率 Yield rate on preferred stock
3 e& ?8 I) l( p; l( ^* v) a& n6 ~1 e营运资本 Working Capital 6 w4 [1 {8 f1 m4 K( f2 G
周转 Turnover
! d* d3 w& a$ {4 m! s/ u) q存货周转率 Inventory turnover ; f9 t- q# Z$ |5 q7 K
应收帐款周转率 Accounts receivable turnover 3 t( N6 H8 G% r" ]7 O
流动比率 Current ratio ; x X# l: W0 z# ?9 |: n
速动比率 Quick ratio : M" V$ i5 C$ T" B; I. b2 F- h
酸性试验比率 Acid test ratio
% N$ i' w$ Z0 p* m& Z. Z1 b------------------------------------------------------------ ' A) `9 f- T3 x5 A% }+ [
& p5 [- _. w4 l! z" S（14）合并财务报表
/ w9 H, m( D* Y" d) f6 t合并财务报表 Consolidated financial statements
" ]4 f; o" G/ l5 |9 v& m$ `* ]- D吸收合并 Merger
) W% A# @/ _$ h+ X6 N* d: f创立合并 Consolidation , `" t# A. x+ l, T3 Z. c
控股公司 Parent company
9 R! e: t6 {0 K. ?, F附属公司 Subsidiary company * a: f7 R" Y4 q4 [9 S* z" N
少数股权 Minority interest
' S. k: ^# |" Z( Q权益联营合并 Pooling of interest + P1 j* F% A% p* i- n3 u: u4 e
购买合并 Combination by purchase 3 P# b) K* {' V+ @4 M3 d
权益法 Equity method
7 Q) x* o0 B) h成本法 Cost method
) y1 B" ]& |3 D& ~8 g8 b! V: |: e# |* s5 e# R+ e. a) |
------------------------------------------------------------+ H: u+ \+ W5 K( U
（15）物价变动中的会计计量 * }5 t$ J8 k+ t: Q! q4 j9 C5 e- J
物价变动之会计 Price-level changes accounting
, w2 y/ j. a* K一般物价水平会计 General price-level accounting 1 P" r3 I/ s/ E, H0 ]6 \* s
货币购买力会计 Purchasing-power accounting
0 E% H$ x7 |2 {9 k统一币值会计 Constant dollar accounting - H* w8 ~1 s, y( I/ J9 t
历史成本 Historical cost
& W6 t8 M; \( v/ f! M现行价值会计 Current value accounting 3 M' ]$ d+ M5 c
现行成本 Current cost - m( ?8 S5 t0 L
重置成本 Replacement cost 9 ]# E0 \1 O# }. P
物价指数 Price-level index
, \/ V- r7 W; o2 z国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) - }. `$ E5 i) m( Z
消费物价指数 Consumer price index (or CPI) 0 E8 q7 Y: [* o h, u5 o
批发物价指数 Wholesale price index
* L+ w; R% U( ~& f7 O* @货币性资产 Monetary assets # f9 `6 R4 t& Q# `6 U$ b K; u
货币性负债 Monetary liabilities ) c8 |9 |) Y5 N, o
货币购买力损益 Purchasing-power gains or losses
* j3 x6 d" J- }3 O* t, t) W; z资产持有损益 Holding gains or losses , L$ z$ o9 F5 t# e! t' d- L
未实现的资产持有损益 Unrealized holding gains or losses
) g% y- }- Y2 w2 u) |3 b4 f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
