 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
/ L/ U% \/ L$ [4 \会计 accounting
7 }' Q& a( [; y8 v7 b# ]9 ~. q4 O4 l决策人 Decision Maker 2 S& R1 H2 \) q9 r
投资人 Investor
/ y0 u+ o: M8 C! G% v% p; A0 M5 G3 A' T股东 Shareholder # a6 r2 d4 E. q6 H) S: _, S- x
债权人 Creditor ; @ P9 L- m4 G% S. d$ p% _
财务会计 Financial Accounting 6 R- W0 z$ R8 i- w* m+ L4 x$ G
管理会计 Management Accounting % ~& k9 d" s6 O
成本会计 Cost Accounting 5 w2 d3 W/ J' X8 N+ g0 M
私业会计 Private Accounting " X$ N2 L9 L# P6 G7 h7 Y
公众会计 Public Accounting ) t2 a* r) P$ s/ r5 t0 F
注册会计师 CPA Certified Public Accountant
n( |" f2 ?% @国际会计准则委员会 IASC + K* T% i ~' C2 C7 n" {
美国注册会计师协会 AICPA , p% U+ `( T- F5 ] u5 \
财务会计准则委员会 FASB # h; u! P1 M$ h: [* i0 |4 H% G
管理会计协会 IMA
) W# Z' W2 n7 W$ q3 D! u美国会计学会 AAA
4 u& ]4 q' d7 y1 [7 R税务稽核署 IRS
/ e2 A9 T5 S2 H; I7 E7 }独资企业 Proprietorship 7 j8 ]5 o$ X4 |5 w! ~& b
合伙人企业 Partnership
; |3 f3 g% S, C3 H7 A8 l. S公司 Corporation / X8 k, A' }1 a! C
会计目标 Accounting Objectives 5 H! T, |! J, x3 Y) q7 A% m0 v/ ?6 J
会计假设 Accounting Assumptions 0 B1 A/ m, J: x, H& r
会计要素 Accounting Elements
- G6 U% f" r1 P7 F会计原则 Accounting Principles
, b* N/ y6 t# r. _# Q会计实务过程 Accounting Procedures
8 A: w* e0 }9 k w( Q& Q4 v( [财务报表 Financial Statements / B& O! o: o$ z( F; k2 V
财务分析Financial Analysis
) N* n9 m* v) J' s- r. ?, ?7 p @会计主体假设 Separate-entity Assumption
* N7 v" I' j4 N货币计量假设 Unit-of-measure Assumption ) _- U5 [9 ~" n+ s* y& f- R
持续经营假设 Continuity(Going-concern) Assumption ' L: \) p3 p3 R( {2 B2 t( Y
会计分期假设 Time-period Assumption * ?; }. O- r5 H/ R$ u2 i( c' \
资产 Asset # F) `% V" d& o) v' s8 ] X
负债 Liability 9 f: }. p0 o0 u/ q- `( S( U
业主权益 Owner's Equity ; u3 c3 C8 k$ B' z+ G2 h8 C" w
收入 Revenue , E4 Z3 Y, q+ }& C
费用 Expense 6 N6 q9 x$ G/ H+ a* h8 T
收益 Income 3 ^* K0 T3 O+ Y; g
亏损 Loss + h4 L, l; l. D' V
历史成本原则 Cost Principle ( ^' [/ `3 Z! U
收入实现原则 Revenue Principle
% \8 c' m4 Q) B$ z/ E7 i# ]( k配比原则 Matching Principle & o# I. E/ k: }5 q( ?$ d
全面披露原则 Full-disclosure (Reporting) Principle ) |$ B) `2 g: b+ W. r
客观性原则 Objective Principle + S9 C4 `% S! V" D6 N4 G* |
一致性原则 Consistent Principle
4 D6 G" D* \5 @; x2 W可比性原则 Comparability Principle
0 ^) J* r/ ?9 z重大性原则 Materiality Principle
* ]2 }! w5 j7 _4 c( L5 Y: |稳健性原则 Conservatism Principle % X# H" I; z4 Z# i2 E6 F9 [
权责发生制 Accrual Basis
* N. w F6 \! P7 `& Q' H; d现金收付制 Cash Basis " h4 D3 m/ F; n' W
财务报告 Financial Report ) A) k6 {% Y4 \& z0 M
流动资产 Current assets 5 u+ a/ q" B: j) L
流动负债 Current Liabilities * n1 @: c8 ], k x
长期负债 Long-term Liabilities 1 f4 k0 B) I# D/ A
投入资本 Contributed Capital
" x% a8 A; l$ k% F留存收益 Retained Earning3 x B1 I- K9 o; X# v
1 W7 d- j. B7 b! ^4 _8 v
------------------------------------------------------------! L: I3 @3 K1 J2 B6 B
（2）会计循环 5 O( e5 Q: W' ~* Y+ E5 ^9 I$ W1 m
会计循环 Accounting Procedure/Cycle
2 G( H* |2 z5 @5 f7 R会计信息系统 Accounting information System [* O* W6 O A, @) b, p
帐户 Ledger ; v% J5 r; Q% T
会计科目 Account
, o0 U- i' x) L" J3 ?- B! u5 o5 A会计分录 Journal entry - K& b+ \: D# o6 G& n v
原始凭证 Source Document 3 n6 M6 h. K8 J3 U% J! Z A- `$ x5 _
日记帐 Journal ; }! g# K! W9 U9 d2 P
总分类帐 General Ledger " n% o# c: |5 J3 h: o, L8 U
明细分类帐 Subsidiary Ledger 0 i# _; P: m% F" B; c! T: H
试算平衡 Trial Balance % c8 e& g& \' a2 X9 y
现金收款日记帐 Cash receipt journal " K# {8 _& d# K c( V* |: }
现金付款日记帐 Cash disbursements journal
x8 x4 r( W1 S4 W销售日记帐 Sales Journal $ k! D7 u3 ]- F2 P7 }
购货日记帐 Purchase Journal
4 T f% _/ R* k普通日记帐 General Journal
. Z. z# b- s/ X/ U2 J工作底稿 Worksheet
/ Y% H3 ~6 N' A9 y3 x调整分录 Adjusting entries
1 P6 q K) n- F% k5 H8 c, u. ]: M! |结帐 Closing entries
6 Z. B% c$ T2 Y0 |: e. J' G0 ?9 ] }' H1 C4 f6 G! }' R9 ~
----------------------------------------------------------2 T* u* Q( z1 N( O, D" p
（3）现金与应收帐款 $ ~7 [3 L0 H6 w4 Z2 P
现金 Cash
# k% z# a. P, q/ J/ P% Y银行存款 Cash in bank
+ { `9 X9 {$ F- S; Q库存现金 Cash in hand
- e5 N$ N* k% p9 O2 ?4 s2 D" b1 y流动资产 Current assets 8 ?" q5 C# S5 Q1 ^
偿债基金 Sinking fund ; J- g1 \+ h+ ?7 y
定额备用金 Imprest petty cash
; w0 E) M. m3 L支票 Check(cheque)
/ [; A. s3 y, J) q- ^6 Q* S银行对帐单 Bank statement * W: N2 b6 m( K/ i
银行存款调节表 Bank reconciliation statement 3 @( `' b$ i# S+ H8 r' I
在途存款 Outstanding deposit ' |+ V* g, O* ]( k
在途支票 Outstanding check 3 I2 }. m3 g7 c( o% Y \
应付凭单 Vouchers payable
9 D; A5 f9 Q: ~% {! U& n" o应收帐款 Account receivable x. P$ P5 r0 M5 l4 o' n) L9 K
应收票据 Note receivable
8 U/ G9 ?- Y* [. s2 j" O起运点交货价 F.O.B shipping point 1 c1 s& a! i- R6 V; ?7 P" k6 j4 q) w
目的地交货价 F.O.B destination point
0 o P9 g& N( f4 t商业折扣 Trade discount $ z6 Z+ V- n2 c' @" a: z' H
现金折扣 Cash discount
1 P& M1 W$ |* z8 H! V5 i5 s4 U( e) \销售退回及折让 Sales return and allowance
6 b ?* C* H$ g7 ~& z8 Y坏帐费用 Bad debt expense
9 y- }! e3 d$ r& L备抵法 Allowance method
, C5 {2 ?& O7 o1 i& i8 r, O5 m1 g备抵坏帐 Bad debt allowance . ~( k7 [9 g# _* d5 F
损益表法 Income statement approach : ^+ W1 ?% E/ r! ]0 |
资产负债表法 Balance sheet approach
5 ^2 k0 o4 R8 N4 ?3 i帐龄分析法 Aging analysis method
6 J N; M5 S3 i) q直接冲销法 Direct write-off method
4 _) f, J' K9 Z( f带息票据 Interest bearing note
( C# {: A# L& d0 j/ z$ S不带息票据 Non-interest bearing note + a4 Y9 w: q; x% f' U/ X& G
出票人 Maker
8 q! j7 q: D: P. v受款人 Payee
% A9 e" [1 r# Z r0 H本金 Principal
& ~5 j) F. ~- {; L利息率 Interest rate
$ D! j; s1 p0 W# f, F$ z到期日 Maturity date " T7 m8 o( A1 N f6 x7 a9 H
本票 Promissory note 7 x$ K' b9 X" M* R( o' L
贴现 Discount * H0 y: E1 |9 |4 y4 Z) Z ` L
背书 Endorse 5 e: V0 A6 N/ K7 _
拒付费 Protest fee & G0 E7 c) ~, j4 Q! d
* ~6 S/ c. u% B ?. W4 t
------------------------------------------------------------* u* ^9 o9 d% x" {+ v% T8 r
（4）存货 ( [" q8 R( p& J1 w% n
存货 Inventory
: e" f8 n3 `& h9 _% r" ]商品存货 Merchandise inventory
2 C7 ~& ?* \% K+ Z8 j产成品存货 Finished goods inventory
. Y- s' T4 B- q" D, p6 L% e! B在产品存货 Work in process inventory
& {0 y/ c/ ]3 I# ^. l原材料存货 Raw materials inventory
3 z% w6 ?9 G4 D' ?起运地离岸价格 F.O.B shipping point
Y! o" o& p( \+ [$ j9 m4 e2 P目的地抵岸价格 F.O.B destination / K0 V: e/ a: ?7 l7 t0 M9 h* G, o
寄销 Consignment 3 O$ \/ p8 X0 A g* E2 |
寄销人 Consignor
4 m) c: }3 L9 T9 a; a$ ^承销人 Consignee / r; W! G+ G5 y, F0 n) B/ J
定期盘存 Periodic inventory
& D! F* B- i6 t, G5 ~ F" t6 J0 T永续盘存 Perpetual inventory
- Q1 V+ f/ g1 B0 |- r. Z6 [购货 Purchase
! @6 o! O& Q( ~- y0 H) `购货折让和折扣 Purchase allowance and discounts
7 R6 x; X2 K" J' ] X- X存货盈余或短缺 Inventory overages and shortages
: I* }* Q- _, b( {0 i7 v分批认定法 Specific identification 4 H8 X S! o6 x6 z: \: M& [2 {
加权平均法 Weighted average ; f3 P( G; h, M# `0 i9 `
先进先出法 First-in, first-out or FIFO " @" {2 U1 w/ q$ ^5 t- p" V/ q
后进先出法 Lost-in, first-out or LIFO : C* D+ L# r0 t' N2 J; j5 K3 y
移动平均法 Moving average
9 n$ K3 k S( Z6 s a/ C3 s$ l成本或市价孰低法 Lower of cost or market or LCM 3 r9 g; x; \: H0 Y( V" g" a
市价 Market value ; a/ @3 A; m9 L
重置成本 Replacement cost
; ^0 p2 y# M* S- f可变现净值 Net realizable value 0 i! s( h& r U0 k% d' H6 e- k& e
上限 Upper limit u, @- _1 g! l" y
下限 Lower limit # M. a, [8 A R) P
毛利法 Gross margin method
/ L: n* v- F5 R4 X- I0 z零售价格法 Retail method
* ^2 g$ U$ N( j- i# b! c& h成本率 Cost ratio
, a* e3 k' k7 B$ J1 ^4 Z. a, g
6 |$ ~' g- r; r- k& x------------------------------------------------------------7 A: O: Z/ o' q( n
（5）长期投资 . Z: e: v$ L9 T U7 \6 v
长期投资 Long-term investment
( m7 Y/ {+ f$ M0 J# p$ l6 ^) B长期股票投资 Investment on stocks
& [3 O( S K7 L- Q, Q$ `2 {长期债券投资 Investment on bonds # `- v4 h& U4 c
成本法 Cost method 8 F% i5 t/ F0 S9 I" [& D
权益法 Equity method
6 y2 Z2 T- s F7 |9 k合并法 Consolidation method
6 E/ g4 ?" J1 O ^; k股利宣布日 Declaration date
6 M/ r c8 M1 Q: L1 @: j股权登记日 Date of record
* V! g/ u D# Z1 u! i: u! l除息日 Ex-dividend date
& q# m) D/ b- `0 H/ v付息日 Payment date 9 {) C; p) p; r+ B2 I7 @: [
债券面值 Face value, Par value
& h1 o/ \2 \( ?! Z债券折价 Discount on bonds
k: ^7 U. S. N9 p; U) \债券溢价 Premium on bonds
8 s) O7 ~2 g I/ d& t票面利率 Contract interest rate, stated rate
( _& `3 a7 G. j) Q市场利率 Market interest ratio, Effective rate : c. n! n- X1 P$ X8 ]
普通股 Common Stock " ]) B7 n+ s7 k: K2 @) }5 h& `" c
优先股 Preferred Stock ( w; q v. h) B6 f5 b% m
现金股利 Cash dividends # U" {; `/ g; b. ]! r1 G/ X+ k( {$ \
股票股利 Stock dividends 6 i! A& S% A' g9 }
清算股利 Liquidating dividends
5 V$ }, {# V9 M1 \* @, h( F' d! V到期日 Maturity date
5 r8 R6 J( B1 a到期值 Maturity value
: J* z' |7 w+ u; v5 ]; V直线摊销法 Straight-Line method of amortization
3 l! H0 `( e& }0 ?- Y# [8 t实际利息摊销法 Effective-interest method of amortization
3 K8 c* V" x, p1 Q* S* F
2 L" x. q1 g0 [# e' D" I8 Q* d---------------------------------------------------------9 d3 C$ c7 G& v5 n
（6）固定资产 , V8 M1 S9 w. e% a! d9 u
固定资产 Plant assets or Fixed assets % O! \/ @6 z- Q4 X+ i
原值 Original value + p$ }5 J) A+ Q- G& V: \
预计使用年限 Expected useful life 5 x0 y2 n" F* t1 ~5 [- E
预计残值 Estimated residual value
" d" ^. K& j/ _# ?: Y折旧费用 Depreciation expense
! r# t# E) [7 w7 D. Y$ b! o累计折旧 Accumulated depreciation 2 m7 Z1 O2 l8 q/ s+ T$ C
帐面价值 Carrying value ! I9 X% ]& |1 `
应提折旧成本 Depreciation cost ; a9 A" J4 W; l; u2 N
净值 Net value
& {. u5 t7 t3 x( [. Z在建工程 Construction-in-process 2 u( ^5 k2 E- d$ W
磨损 Wear and tear
( ]. P$ M T. B/ n2 J过时 Obsolescence
; z9 Q4 T2 {% U8 w5 h& h' ?+ e9 t直线法 Straight-line method (SL) : Z4 Y& ?$ Q$ ?- T$ ?! G4 G
工作量法 Units-of-production method (UOP) 6 v0 g$ q- f. e; ?4 u8 C% h
加速折旧法 Accelerated depreciation method
2 h- O( l ?# Q* S- R) b; I& j双倍余额递减法 Double-declining balance method (DDB) 0 A0 _. E; h8 j( y
年数总和法 Sum-of-the-years-digits method (SYD) 1 C6 `4 j o0 N! m7 w
以旧换新 Trade in
- o, Z' d+ h- s$ z2 W" E5 ]) R7 |经营租赁 Operating lease + D" ^: d) V: G# }$ c( h y
融资租赁 Capital lease
8 }( C0 ?+ x3 Q" ^4 s1 B2 x) V+ y廉价购买权 Bargain purchase option (BPO) / p" @- Q: y, k7 ~6 N
资产负债表外筹资 Off-balance-sheet financing
# p3 c$ O9 U$ D* a最低租赁付款额 Minimum lease payments% _: B& {/ w$ ^, b* n. Z4 q) N
--------------------------------------------------------/ g& E" |6 D, g7 F* u4 I2 x
（7）无形资产
( ] I( `& G& u( F无形资产 Intangible assets
* m* r! Z. H6 }* V" }) x5 N+ g0 J专利权 Patents
( z1 _5 W6 P, ]9 x+ `商标权 Trademarks, Trade names % {) z/ \; k3 H- z% L4 p0 o* \
著作权 Copyrights
) ^% g9 ~ V' { j* m6 }特许权或专营权 Franchises & Y% {6 v8 s: l5 \+ ]
商誉 Goodwill , T1 j( ?1 M* c: l
开办费 Organization cost
( l( X" V4 F* b$ B, W5 q租赁权 Leasehold
& K" n& E# ]: f6 @" X1 r( W5 ~摊销 Amortization
, t7 z+ N# q4 I* v, X8 t5 a. X--------------------------------------------------------
0 f0 m, A; _. k) T: G# Z% } u（8）流动负债
& o; K v& H6 A. n5 t负债 Liability
' n7 _9 Y3 W& V9 p% S5 K1 ?流动负债 Current liability 1 v/ y2 w7 v4 P9 ]8 P0 E
应付帐款 Account payable
6 Q1 p! Z, L6 E: z, i应付票据 Notes payable ( j: L5 z& I" u* d. _5 q" {
贴现票据 Discount notes 6 L8 z0 A/ A3 W) z: u6 x
长期负债一年内到期部分 Current maturities of long-term liabilities* b2 e7 d' o0 s2 d/ f% Z+ X2 @
应付股利 Dividends payable
; T6 B9 k% X' r预收收益 Prepayments by customers * y7 Y* [4 x/ D% m" C8 F
存入保证金 Refundable deposits
5 u# i% p( ~ p) e6 e5 B) }. c+ Y应付费用 Accrual expense
, N4 V+ |- Q# W, ~# F% J2 x增值税 value added tax 7 q, |, k' X) S1 D
营业税 Business tax 3 k# c9 q" \9 @2 ?4 w
应付所得税 Income tax payable
* x" X. P: y4 \+ V1 R& G1 U应付奖金 Bonuses payable " p' B5 P' a% L) ]
产品质量担保负债 Estimated liabilities under product warranties ; S5 R% O8 ]4 M; ~2 S" ^
赠品和兑换券 Premiums, coupons and trading stamps
& W9 L B' y+ K, L; g或有事项 Contingency 2 C* }8 E! Y3 V3 l7 g
或有负债 Contingent E- Q2 }( }% B( w C
或有损失 Loss contingencies
" G, e* G+ b: @或有利得 Gain contingencies 5 b- D6 X" w+ C; U2 x
永久性差异 Permanent difference
3 V. Q5 B' W, g+ I- g' ^时间性差异 Timing difference
/ i& m% i$ ?! l3 x6 Z; M7 x' E应付税款法 Taxes payable method % H' b# t5 N4 ~% ]2 C3 z! t
纳税影响会计法 Tax effect accounting method
$ S( X, s" b2 E递延所得税负债法 Deferred income tax liability method
1 l0 [( q* J$ p, S+ E% i8 J" p# W
# X( Y# ?- P/ E; ]- P5 X# h------------------------------------------------------------
" f. E9 J8 [" W9 u- M. z: n（9）长期负债
5 }& c4 }9 `+ h0 y, B6 p0 f长期负债 Long-term Liabilities 0 u! [ T6 f2 d& E; b( M% Q- _
应付公司债券 Bonds payable
" j* o, D0 i4 C5 `# u& ~8 u$ k有担保品的公司债券 Secured Bonds
- G* I+ m: U; S抵押公司债券 Mortgage Bonds / E& H* f9 ], [) r6 M' ?& A3 }
保证公司债券 Guaranteed Bonds
" f. q: F: C" B5 t信用公司债券 Debenture Bonds 5 ?1 A# |6 |. r' d2 |$ J) K( g
一次还本公司债券 Term Bonds
7 P9 ~+ y$ `* A& b分期还本公司债券 Serial Bonds ) o7 }; C' E- }3 | B6 ?: S
可转换公司债券 Convertible Bonds / Y2 E( T0 y' j) g* `, b" `
可赎回公司债券 Callable Bonds
) g \7 Z. A' o$ b' _4 U- A* V/ f可要求公司债券 Redeemable Bonds
( F. A: @, ~% A* g; Z) t: ^记名公司债券 Registered Bonds & r6 m2 X- t% m6 f0 `
无记名公司债券 Coupon Bonds $ @- s! e0 }. o3 U6 y1 t" ~8 W' ^' c
普通公司债券 Ordinary Bonds . G1 {! X& C- I% _# w9 \
收益公司债券 Income Bonds % M8 H7 t3 a, r& ~
名义利率，票面利率 Nominal rate ' H" u$ k( H7 I4 g& w4 O% B: S
实际利率 Actual rate
5 C/ y& w. P" u* N有效利率 Effective rate 8 Z7 I1 y4 m8 F
溢价 Premium 4 J$ k1 \) y( C. d$ W) Z
折价 Discount 4 K& Q% S: G4 |* P
面值 Par value
$ A+ X2 L+ ] h6 _! d+ j2 l$ S直线法 Straight-line method
: G" b6 w* ?1 X实际利率法 Effective interest method ; Z0 H) Z8 V' u; X- j
到期直接偿付 Repayment at maturity & @$ V0 g* f, Q5 f* \% F* n
提前偿付 Repayment at advance
) C# Q. B% B, e" _* A! z5 I偿债基金 Sinking fund + d3 P* @' P _0 X6 E
长期应付票据 Long-term notes payable - O' `5 K1 v$ L7 S& c/ N: X
抵押借款 Mortgage loan
3 ~' g4 T0 W& o) o--------------------------------------------------
" ~$ o' k+ w9 U2 _% u9 g（10）业主权益 . e. V) ]; d9 I) k% j E7 C
权益 Equity
& F( ^" U7 _- p" h# L业主权益 Owner's equity 8 r: Y$ H. O# V2 M
股东权益 Stockholder's equity
# ?) h! A1 i8 {! V" ~) g9 j投入资本 Contributed capital
+ _& |% r2 [2 n8 d! K% n: r, d缴入资本 Paid-in capital
3 l+ C. O) i* G4 e0 F股本 Capital stock / j# u% `$ R6 f+ ]. ]
资本公积 Capital surplus 9 r# j4 h. ?, L c! b
留存收益 Retained earnings
# A7 m6 M' N# L! l核定股本 Authorized capital stock
! L( r z k# F+ b1 ]. M实收资本 Issued capital stock * a% V7 o. X; ~- g7 d& c8 f& i+ Q
发行在外股本 Outstanding capital stock ; R5 b& Z2 q/ T; |+ x( q+ e, C
库藏股 Treasury stock
( d5 r# B3 k* ^" ?! A9 M普通股 Common stock
5 K: l" T9 I: g/ Q( W5 x+ W优先股 Preferred stock 0 R k+ V! ^6 [- \& T% b
累积优先股 Cumulative preferred stock
- `; f+ @7 O, {% |5 n" T2 e9 Y非累积优先股 Noncumulative preferred stock
. F/ @4 j# ] C! ~0 i+ z# Q4 {完全参加优先股 Fully participating preferred stock # }# b6 U4 f) j4 i
部分参加优先股 Partially participating preferred stock
6 H0 G L' s4 y2 a- m+ V非部分参加优先股 Nonpartially participating preferred stock 0 j. B# u7 j% s" T4 s
现金发行 Issuance for cash
' |% ?# Z& k- X: d1 C( j- n非现金发行 Issuance for noncash consideration
. }; P% R/ u$ H, m5 Y I8 J' x0 `股票的合并发行 Lump-sum sales of stock & G7 u* [, J, m+ U) N$ G, {( O. l
发行成本 Issuance cost 9 v2 P \! G! m4 j8 J
成本法 Cost method
8 B' C: R W: I% V面值法 Par value method 6 i k* t: ~3 `# n! k: S
捐赠资本 Donated capital
1 w1 f2 p6 r6 r/ F$ z8 s盈余分配 Distribution of earnings
: N6 B/ i6 ?6 c C2 x8 L2 r股利 Dividend + H* U# y5 a& m
股利政策 Dividend policy % B- o. `0 r! T; e; A4 `
宣布日 Date of declaration " l W2 [4 P: |4 R" q9 k/ \* f
股权登记日 Date of record
h' A/ F% f- `除息日 Ex-dividend date
/ [! s% C |8 W! `) i7 `/ I/ z+ v$ O股利支付日 Date of payment
3 H9 k1 l* @+ b$ f: `$ |! u现金股利 Cash dividend / i3 z! [# y) g: T' N% |! E
股票股利 Stock dividend ; G! S1 ]( [% [, p8 T
拨款 appropriation
3 d) h8 O! I* `8 O r8 z------------------------------------------------------------9 n+ s" ?! o5 Z8 g
（11）财务报表
5 S1 z! D# v, B) P. a* Z财务报表 Financial Statement 5 S7 r4 Y' w$ @4 A \3 a. g
资产负债表 Balance Sheet % c; g$ Q @/ u# c
收益表 Income Statement ; |8 s8 \3 Q2 d( m) a( j4 I2 \
帐户式 Account form
& b$ z+ i* S. \+ F报告式 Report form
7 t: m9 a6 C+ |) h- p; ^# N编制（报表） Prepare
: q$ P7 t& X" R2 V3 e- F; L% I工作底稿 Worksheet a! F1 p5 g& J9 G. H
多步式 Multi-step
6 W( i0 z7 ?* \( ]4 t! P单步式 Single-step
# M2 v: w9 o- x3 W& x-----------------------------------------------------------9 _9 H+ l# ]; B& s- v% @# R
（12）财务状况变动表
4 E) U$ T1 u4 O- v5 e3 O财务状况变动表中的现金基础 SCFP.Cash Basis # L7 b. Z6 U2 I: g
（现金流量表） C* `" x1 W( |4 ^2 l& D4 \
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
* v' P3 q! _' N+ @3 o1 G. f（资金来源与运用表）
8 L, [9 Q: G& e! o( R; y营运资金 Working Capital 3 m8 a: ]: V' O3 I/ T1 X
全部资源概念 All-resources concept 8 p' J3 E# q& {; [, a) s1 R: T
直接交换业务 Direct exchanges $ F, ]0 n+ D/ X
正常营业活动 Normal operating activities
' h& w) t9 |1 h0 ~% j+ q财务活动 Financing activities
* _5 d% {' H$ j2 x! F投资活动 Investing activities
' ~1 `4 n0 q7 K2 o/ \! `' C4 l- R9 P-----------------------------------------------------------
, b9 b; e' _7 E& w（13）财务报表分析
+ K( H8 W/ N! Y, z- q财务报表分析 Analysis of financial statements 8 s: f& h# A) M3 c0 p7 h
比较财务报表 Comparative financial statements + P1 W* {+ h: v- Z
趋势百分比 Trend percentage ) P6 q; c9 p3 v! o5 c* p
比率 Ratios
+ l, Z: w& ~5 @+ G3 I普通股每股收益 Earnings per share of common stock
( O9 {/ O; f, z" d% V: R% D6 c股利收益率 Dividend yield ratio 2 }" S" }9 R2 w! }, g* p( Y
价益比 Price-earnings ratio
& b( z$ \5 v* l" [' ?9 L普通股每股帐面价值 Book value per share of common stock 9 n3 w6 g6 |8 [+ l v. h
资本报酬率 Return on investment
8 k3 O$ O& W! d4 X, W0 l总资产报酬率 Return on total asset
6 w' u5 p$ I( n# r3 \% S' D债券收益率 Yield rate on bonds
1 W7 _+ ^) v5 K; q2 V ?0 ?已获利息倍数 Number of times interest earned
6 x9 {2 d% v$ S z9 S3 v/ v% K债券比率 Debt ratio 0 E& o) f5 X8 `$ I
优先股收益率 Yield rate on preferred stock
- z+ ^) x6 a( g& v9 k营运资本 Working Capital
& I, Y0 v( N; e1 U% f! M+ i周转 Turnover + b9 R1 \. j9 c6 A. E% b
存货周转率 Inventory turnover
+ l- C0 ?- s8 S( ?7 m/ {应收帐款周转率 Accounts receivable turnover + W) E; p! t6 `) b
流动比率 Current ratio
( E2 ]1 g# h' o) i+ p& }+ f速动比率 Quick ratio
9 {/ |: s6 I- n$ g7 W: L- P. I3 o酸性试验比率 Acid test ratio
% {- f5 N9 \1 }$ x------------------------------------------------------------ 1 r1 q& y" `2 R$ |7 t. n( N/ j
4 k, m1 A1 R% ~- O, C
（14）合并财务报表
* v! f2 ]9 \# o# s# ]合并财务报表 Consolidated financial statements & u1 a" ?; U- S7 N9 n$ _. Q s
吸收合并 Merger
# l+ A; Q/ x1 _3 t创立合并 Consolidation 1 D. N5 m7 k, ]! q" X
控股公司 Parent company
2 }' S0 a" n6 l( B8 \5 S2 L附属公司 Subsidiary company * e2 j- ]* U$ }1 I
少数股权 Minority interest 2 v& g' ~: F+ ^$ o ]
权益联营合并 Pooling of interest
9 `' M0 K, {) A- e+ j3 `) R& p购买合并 Combination by purchase & n( U" q$ i8 v/ i; x/ ?3 I, Z
权益法 Equity method 6 e$ r- k" _* X- l( r9 U3 R
成本法 Cost method 0 H. C$ h w3 K0 F( U, X; R
' Q2 ^7 _# t* K Q( a6 a j------------------------------------------------------------* K# a* Q+ _/ r5 _3 u3 Z
（15）物价变动中的会计计量 1 |" P/ ]7 ]6 z3 N1 ]
物价变动之会计 Price-level changes accounting
1 ?1 @7 ?) }) z4 `# V一般物价水平会计 General price-level accounting 8 y' R' S! |1 K6 ]* f% n# i
货币购买力会计 Purchasing-power accounting
5 C$ G9 x+ [$ h; R* R N统一币值会计 Constant dollar accounting . b5 D8 k9 K( y2 ?; Y( r/ m1 @% V
历史成本 Historical cost
+ t) h- X0 z* j& V9 E6 N" A现行价值会计 Current value accounting
- R' K: {9 V4 x现行成本 Current cost 0 e% U" e2 Q) Y) I7 P+ h3 Y
重置成本 Replacement cost - f$ X3 B. C$ F* @3 b }
物价指数 Price-level index % s6 n/ ?8 M& [: N
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 2 ? l% p: R* V, N
消费物价指数 Consumer price index (or CPI)
1 W% j+ N3 W% \4 Z5 z批发物价指数 Wholesale price index * f1 f# ^3 x+ ^" X/ ?+ j6 X) h
货币性资产 Monetary assets
5 R' Z, ~" G$ _, l7 d( e货币性负债 Monetary liabilities 7 m2 ?. T$ F F4 q( r4 {
货币购买力损益 Purchasing-power gains or losses 3 ~/ o+ M8 ~, {
资产持有损益 Holding gains or losses
; A8 R7 v9 k8 G! S未实现的资产持有损益 Unrealized holding gains or losses
- s1 J) M% z1 h' ?/ j. m# @现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
