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（1）会计与会计理论
5 \6 Z) `% v, Y7 ?, Y: }$ u会计 accounting ! X, n" T* m4 m0 t# @7 v) |/ y( K
决策人 Decision Maker ; {# Y% _: h+ O) z
投资人 Investor ) L! S' L7 ^, H a; |6 s1 Q
股东 Shareholder 3 z# }9 R' t8 `
债权人 Creditor
/ Y) {# W9 ], |5 x财务会计 Financial Accounting 0 o+ E* _+ g& S3 s" I2 l5 J: p7 l
管理会计 Management Accounting : ~1 ^2 Q0 y2 j' N0 X
成本会计 Cost Accounting " w. [5 n1 W! G' S( B! X
私业会计 Private Accounting . _% q: w9 r/ X6 U' R+ A2 h2 g
公众会计 Public Accounting " [5 ]( F0 P- U" e& s2 S2 R/ A4 K) C
注册会计师 CPA Certified Public Accountant " q$ o; |& Q! |8 S* n
国际会计准则委员会 IASC
7 k0 E& C! L4 R: O, h; G7 i. @ r7 R美国注册会计师协会 AICPA
! P7 ^* J" F, x% l0 D财务会计准则委员会 FASB & h6 j6 @+ f, T/ q0 x+ E7 O
管理会计协会 IMA* D( H6 M Y4 [# ^
美国会计学会 AAA
) R' c+ v- L# }7 d) V- S税务稽核署 IRS % O( R2 _! ?, q$ |
独资企业 Proprietorship
. p. V, O* g( ~. q合伙人企业 Partnership
5 c$ _* `7 [2 h4 H/ _1 m$ q' `公司 Corporation $ v5 w' _3 t% |
会计目标 Accounting Objectives & [8 X# O2 N1 p" g5 D) t
会计假设 Accounting Assumptions
! n- G: S+ W% b! h; q2 ?6 [会计要素 Accounting Elements
4 m4 f$ f, x$ Y* N# G" i会计原则 Accounting Principles
% v1 F" `2 C0 W5 {会计实务过程 Accounting Procedures 8 k. E s( O: Q m
财务报表 Financial Statements
/ S6 Y& r, n- f4 z财务分析Financial Analysis
7 q0 g* K4 ?" r# L. s# V会计主体假设 Separate-entity Assumption " t [7 B# I7 H2 B: h1 S0 N0 F
货币计量假设 Unit-of-measure Assumption
1 L' B) e1 t; p4 D- J持续经营假设 Continuity(Going-concern) Assumption + V" y8 u' h8 H0 r7 b
会计分期假设 Time-period Assumption
) L6 d0 A+ q, E4 j$ G& N资产 Asset 6 l. x' \2 V- X/ i0 E
负债 Liability
5 U% z* H$ D$ D4 N2 C业主权益 Owner's Equity
" j$ [, j# H1 j2 [: I收入 Revenue 9 h& G4 S. F6 G L$ W
费用 Expense ) T4 \# N- r# H5 h. h3 {. d; M
收益 Income
# n+ S# J9 f# _5 ~! L' l亏损 Loss 3 G, Q; V* g& S
历史成本原则 Cost Principle
6 u2 V" {) ^7 y- n: ~收入实现原则 Revenue Principle
$ X& h5 B# }' U$ ]配比原则 Matching Principle / \4 }1 P: G, D& F+ u0 P5 h
全面披露原则 Full-disclosure (Reporting) Principle
0 a3 Y! V- r! M0 l) z5 E" m客观性原则 Objective Principle
; U( S& w% {, V" {8 t: Z9 j# |5 X一致性原则 Consistent Principle " K( a# S- [, t3 [
可比性原则 Comparability Principle
/ t) U( X/ |8 I: n0 @" ]' S- H重大性原则 Materiality Principle3 y# L, s, M" g- S$ h3 q- x0 l3 M
稳健性原则 Conservatism Principle
% K$ ^6 p6 k& O) L权责发生制 Accrual Basis
9 l$ d$ @% K1 b3 D( M. }现金收付制 Cash Basis
, t4 p. K- J9 f5 |0 D: y财务报告 Financial Report 4 w# g D% m2 E
流动资产 Current assets
8 c0 O3 D( b8 j; ]0 I1 j$ J流动负债 Current Liabilities
/ Q* b. u/ S Q0 ?4 Y2 @) H/ R长期负债 Long-term Liabilities 5 z. T& O4 g& @% v! V
投入资本 Contributed Capital 7 ?8 u$ p" [/ C+ Z
留存收益 Retained Earning
1 b2 M& J8 a9 D; h/ s' U1 a
0 y# J4 u: Q; X* p" f9 m0 a% V------------------------------------------------------------3 Z2 s9 K! G) h$ w( i
（2）会计循环 : z) s1 `' I: z
会计循环 Accounting Procedure/Cycle ~& j0 E# Y4 {2 h
会计信息系统 Accounting information System ; `' s* h) T# X* c
帐户 Ledger
0 y4 r! F$ }; c/ e6 P会计科目 Account 0 i* J% F! O- M/ G) D- a& r
会计分录 Journal entry
# {/ t: \! D I! t5 L! q! c2 Q& `原始凭证 Source Document
( v% t- {% j. a; F3 ?日记帐 Journal 4 N( ?) [' C! p& J% X3 {& Z- q4 \
总分类帐 General Ledger & t: ^( E/ C- w
明细分类帐 Subsidiary Ledger / `/ W8 [3 _7 Z4 b: }
试算平衡 Trial Balance - h5 W6 A- U3 q! s4 J b6 h$ G4 p
现金收款日记帐 Cash receipt journal 8 G9 R$ e6 {: D7 y$ l
现金付款日记帐 Cash disbursements journal 7 `# g* g9 a3 V+ i) Z! x0 N
销售日记帐 Sales Journal " F# R, O( Z3 G7 E& g( f5 E- @
购货日记帐 Purchase Journal
1 q! L9 ^' b6 V$ E+ }$ W: b普通日记帐 General Journal
9 Q6 f+ _, f" B6 w! G/ u# r, Q工作底稿 Worksheet
9 X/ ^4 h" A8 q5 h l$ t* G4 T调整分录 Adjusting entries
/ |, P/ H' C% K: h结帐 Closing entries
6 V0 a. w9 E* u7 M$ X5 d- Q
1 G- V8 T3 b7 w----------------------------------------------------------2 @0 J& S6 S' U) o" `& L' J9 D
（3）现金与应收帐款 ) e8 ~9 j' G1 n4 D$ ?, _
现金 Cash
" W$ q3 C" [/ b6 Y银行存款 Cash in bank
3 Z- b F- Y5 R) @$ V$ M库存现金 Cash in hand
2 k1 x3 e. H8 ]' D3 M9 d8 X流动资产 Current assets
" N. O1 I: w$ ~6 s& k. Q( h- l偿债基金 Sinking fund
* y) R v: Q) b定额备用金 Imprest petty cash * ?) P8 b* D0 E" v) Z4 }0 K% |
支票 Check(cheque) : \" y! C- _5 B j5 u$ L+ w- V
银行对帐单 Bank statement
+ {( a, Q6 W; L" T+ f( [. B银行存款调节表 Bank reconciliation statement
5 p- P, H5 |6 P在途存款 Outstanding deposit
5 R. A1 s. @- d. a4 E; A& Z& H F5 ?在途支票 Outstanding check / I, c! Z3 A$ T( a& r! M
应付凭单 Vouchers payable $ t6 M X9 V* Y& s! m+ _
应收帐款 Account receivable
' y- w& F q" ]9 O$ X# y应收票据 Note receivable # e- b1 u6 V- W: X. x
起运点交货价 F.O.B shipping point
% l5 X3 K0 t6 j8 K( N; O- g+ ?目的地交货价 F.O.B destination point ) |3 Z( }% g* K2 ]9 |7 K
商业折扣 Trade discount
5 j7 e8 S4 G: O2 e现金折扣 Cash discount : S1 r) u, W b) D" ~+ l
销售退回及折让 Sales return and allowance % r$ U5 }: N8 g; O
坏帐费用 Bad debt expense & D, {' {2 K2 L5 \
备抵法 Allowance method
% i1 D( w8 I' n) O3 ?0 n* w r( U/ i0 k备抵坏帐 Bad debt allowance : o% h% p6 [0 H
损益表法 Income statement approach 0 X: C' D1 x8 d
资产负债表法 Balance sheet approach
" l: Q# s, r5 |帐龄分析法 Aging analysis method . o8 X! i9 A2 X# X. Y! k
直接冲销法 Direct write-off method 1 T" e( K; r9 D2 H z; j
带息票据 Interest bearing note 5 Q/ @* j( u9 W2 g
不带息票据 Non-interest bearing note . E1 R1 ^3 e/ _& d& D4 l d
出票人 Maker
/ i$ k1 l! w: s! I) [+ d受款人 Payee
' @0 ?1 x7 s! E- U0 h! A& `本金 Principal
9 t& g/ @% ^, k6 r- B! L! O利息率 Interest rate * C& d" ~" f* j T, n
到期日 Maturity date
2 _2 d. T- D0 z本票 Promissory note 5 F4 }" ?) D- V0 h2 ?
贴现 Discount
: ^9 H6 Y% g: o- ?, N背书 Endorse " v C' f, l0 d6 f
拒付费 Protest fee 7 ^5 P* B6 ^- A1 W
9 X( X8 N$ N1 D/ V% l9 ]------------------------------------------------------------1 @! S. o; B+ e, M) ?: o2 ~
（4）存货 & v" R3 s9 @/ a* y
存货 Inventory
' d9 @' }9 q( }9 Y) y8 l( ^商品存货 Merchandise inventory ) W" a0 [. X9 y& D3 o$ f1 m
产成品存货 Finished goods inventory 1 M# z0 P3 c% Y( [; a( }" p1 k
在产品存货 Work in process inventory ' Q$ b6 ^* W4 G
原材料存货 Raw materials inventory 4 u9 Z' ?4 P2 i& ^2 E
起运地离岸价格 F.O.B shipping point 9 V" T% l! E: z! i
目的地抵岸价格 F.O.B destination
. I" t1 B3 ?- Y9 z寄销 Consignment
. H* [ W, M! f2 j! D) X" a- S寄销人 Consignor
6 Y, I$ j# e0 e6 B; P& | E承销人 Consignee
4 t6 \4 W+ O) U* Z _& ?! f O定期盘存 Periodic inventory
# }; S4 h; ~, b5 d3 w+ k3 ^永续盘存 Perpetual inventory" i+ k: k! ?2 M9 e( a7 |* b1 e
购货 Purchase
% Q0 V; L, N( g; r6 f购货折让和折扣 Purchase allowance and discounts
1 A( G: k* E0 X% \, \7 N* s* p: ^存货盈余或短缺 Inventory overages and shortages
5 K+ y+ ^) i9 R' Y分批认定法 Specific identification . A" N3 v" s) M- C
加权平均法 Weighted average ) M$ Q# _8 ?* G2 z2 k8 q
先进先出法 First-in, first-out or FIFO
" c0 X0 _% e3 X) [( d9 T后进先出法 Lost-in, first-out or LIFO
: T& y9 A$ P" b C$ e0 B移动平均法 Moving average
j* Y3 z* M6 F成本或市价孰低法 Lower of cost or market or LCM
1 P: m8 ~+ R. [, X' F9 k" f市价 Market value
2 q+ v( M y7 X; P( N# `2 E重置成本 Replacement cost l& r( v/ P& B- i# x
可变现净值 Net realizable value 5 `9 M# d4 V/ @8 L* {1 N/ t
上限 Upper limit 6 D' ]! L& x2 t* P. K
下限 Lower limit 2 G5 E& [# e/ `8 {
毛利法 Gross margin method
: _, M" G# C" F9 d# E零售价格法 Retail method ) a: V! F. F2 M2 s9 X1 w- Q( U# f! w
成本率 Cost ratio ! Y' P7 O: I; b- _5 H6 ]6 V1 s
{! b( H3 u+ K" y4 g7 ?$ L) t------------------------------------------------------------
' g9 a& U# }4 l9 q2 G（5）长期投资 ; a2 x6 Q: E7 D
长期投资 Long-term investment 7 f7 w) g0 G! y, v$ G9 ?( n
长期股票投资 Investment on stocks
8 [" m6 d+ _0 s. d+ T3 X2 M长期债券投资 Investment on bonds % D/ D2 {7 T- o. a/ R4 H& V$ n
成本法 Cost method 5 O0 G5 _7 Z) G0 r
权益法 Equity method
- Y! {9 L/ O5 X5 X. t合并法 Consolidation method 7 h1 W# Z7 q; L/ d
股利宣布日 Declaration date
9 }; m/ a# x& @; T7 o股权登记日 Date of record 9 }1 A4 {( D8 m2 B' a+ i
除息日 Ex-dividend date L z! j( n* Y
付息日 Payment date y9 ]: N/ W k7 Q6 ~4 ^% U# O3 y
债券面值 Face value, Par value 5 x, ^7 ]3 G) D2 P0 U
债券折价 Discount on bonds
% G. K1 G4 C/ q) I, { P债券溢价 Premium on bonds 0 I6 A( @6 X- K- `( v
票面利率 Contract interest rate, stated rate 5 j0 q+ l) V' }7 }5 \
市场利率 Market interest ratio, Effective rate
2 T: O) B" k8 a. U& I普通股 Common Stock
# n t7 D0 o; {; E! Y& l优先股 Preferred Stock
: ^' q2 Q6 g) u# h$ |现金股利 Cash dividends 8 l! K8 ^' n2 l" S2 j8 h1 _4 D% y* P
股票股利 Stock dividends 1 B$ ]( w0 X0 x
清算股利 Liquidating dividends
6 e0 n4 D# D3 [9 `$ r; S: j6 Y到期日 Maturity date
6 E+ v! Q7 Z; @# y: a V+ n& C到期值 Maturity value
- {5 g9 Q- N2 X. U3 _/ c, e直线摊销法 Straight-Line method of amortization 1 k3 J; _6 u) |, J
实际利息摊销法 Effective-interest method of amortization# Z! H5 j/ M6 P1 K
D1 d0 Z0 k: K; Z6 f. C* H6 S
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/ ]# g6 e7 @: {（6）固定资产
; e! O; J: j) k' X+ |8 H2 M固定资产 Plant assets or Fixed assets . j5 [ D2 G5 \5 k: t
原值 Original value 4 `6 m9 ^3 Q) K; r2 \
预计使用年限 Expected useful life
- E: j U5 V- g' W D预计残值 Estimated residual value * a% `. ~1 ~, k" ?. v& @+ y. V
折旧费用 Depreciation expense
# f0 \2 R; R) s1 L0 G2 |' D累计折旧 Accumulated depreciation 2 ~5 r% E. _" @0 d7 O
帐面价值 Carrying value % j4 v1 ^" \6 o0 m/ C- V) ~( z& @# K
应提折旧成本 Depreciation cost & @; o o6 z/ X) P6 M5 h
净值 Net value
+ @: e& @, N' b在建工程 Construction-in-process
$ ^8 T: e# g1 i$ v: b7 u% m磨损 Wear and tear 2 l3 e" S2 ?2 P' a1 W
过时 Obsolescence ) m$ l3 ]& v$ H
直线法 Straight-line method (SL) $ L4 D* X% d# k9 s
工作量法 Units-of-production method (UOP)
, b" I, }' ~& g3 e! ~. d加速折旧法 Accelerated depreciation method
0 T2 H7 t& @# z2 B( W% \) D双倍余额递减法 Double-declining balance method (DDB)
' C$ L; G' G+ v4 c" M年数总和法 Sum-of-the-years-digits method (SYD) 3 E, H' {& w: P3 V" J
以旧换新 Trade in
1 O8 a+ V) H3 j$ z- x: X; W+ a1 m5 s经营租赁 Operating lease
7 \0 \( H1 `0 a* c- d* R融资租赁 Capital lease / t8 Z% }/ F+ S9 c% Q# f
廉价购买权 Bargain purchase option (BPO) 5 W6 z" c [3 R- A7 M
资产负债表外筹资 Off-balance-sheet financing " N7 ~. R) W+ }; j& R
最低租赁付款额 Minimum lease payments
8 X9 g& ?6 o% ~; O0 q- B+ `--------------------------------------------------------
% p4 e3 F+ T3 L（7）无形资产
& o% G) k- H. w6 B# ?3 D% z无形资产 Intangible assets
5 X9 a% _$ @ H0 D. T7 l D专利权 Patents 4 C3 X% p% d9 _2 R4 p4 Z
商标权 Trademarks, Trade names " h, a- f0 z( G% O, |" U+ Y5 B- B& R
著作权 Copyrights
+ V; l9 v( l* x7 }特许权或专营权 Franchises & F1 e! T- ~( P6 I3 a) u3 w6 d( H
商誉 Goodwill " K R* h6 [7 O
开办费 Organization cost # L4 W0 g& X' f3 t& L" e
租赁权 Leasehold
( T# k2 s8 p4 Y* H* l2 ~$ N摊销 Amortization ( k0 ?2 |! B: d
--------------------------------------------------------* B N$ Q N. _# k
（8）流动负债
~5 G, S& g6 _8 V3 X负债 Liability 3 O( I3 V* u+ Y$ K( P7 ~
流动负债 Current liability , z; h7 c( U* W7 Q
应付帐款 Account payable
. L- C0 ~) ^; y p应付票据 Notes payable ( a0 T) W+ R: o/ M# B) @6 o) j) L
贴现票据 Discount notes 1 I2 l& `# H% k. x% |. C. b
长期负债一年内到期部分 Current maturities of long-term liabilities' W- K+ X5 F$ z
应付股利 Dividends payable
9 N" }# {4 i' h$ ^( g2 Y0 c c1 \# d预收收益 Prepayments by customers " ?9 S3 @8 k# W+ M8 i: M
存入保证金 Refundable deposits 8 x7 l7 G1 ^+ l U
应付费用 Accrual expense + ~; H0 H# X% l* o
增值税 value added tax ! g9 O- L& g4 q! U& q3 q
营业税 Business tax * _' \# t! j$ |+ F# `
应付所得税 Income tax payable 5 v5 t2 u' s, e( K0 I& |( L" {
应付奖金 Bonuses payable
, W1 Q7 g7 H# |( P# p: n& X+ R4 }' ~产品质量担保负债 Estimated liabilities under product warranties
. y# y% _' z( I- _: h赠品和兑换券 Premiums, coupons and trading stamps 9 T4 s: }' y5 H6 H( J/ ^
或有事项 Contingency 6 L6 |* }. m( g. T( V# r
或有负债 Contingent : G* u( p% ?( j2 _8 T8 j2 r) q
或有损失 Loss contingencies : i8 ]5 l9 G. ?, W/ _3 ]
或有利得 Gain contingencies + ~% T" w3 K: ~1 H
永久性差异 Permanent difference # i0 T- B7 E# v+ B" n$ a
时间性差异 Timing difference : w( ^/ u8 b+ ^
应付税款法 Taxes payable method 6 b' I$ `; @8 G* P7 _, r6 _5 x9 y
纳税影响会计法 Tax effect accounting method ( z7 U$ F N0 \) ]) B1 _5 M
递延所得税负债法 Deferred income tax liability method * E) S8 O( |3 R, R
4 @1 ]# M. W ~. S& _! C0 c
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+ f0 ]& v: v) L（9）长期负债 / A: B5 O! c( p3 u3 z) E6 P: t+ w
长期负债 Long-term Liabilities
: P- ~0 K' I8 P8 S: H应付公司债券 Bonds payable
k2 K1 S% j; E3 h8 z! w9 z有担保品的公司债券 Secured Bonds
$ U1 t7 N9 m* { ` }抵押公司债券 Mortgage Bonds " g0 c8 l- @* R6 w+ g2 b' t
保证公司债券 Guaranteed Bonds
+ |$ _' R! @* k1 \: J信用公司债券 Debenture Bonds
* T1 I; f8 ~. ?# r" e! R4 `2 R一次还本公司债券 Term Bonds
( j) l2 u* y( w/ H. b$ G分期还本公司债券 Serial Bonds
2 W& g j2 O. @6 X1 S可转换公司债券 Convertible Bonds
0 J1 @. s8 O; q# V# T' q$ A可赎回公司债券 Callable Bonds . y5 _$ d1 X8 U. P8 F' S+ s
可要求公司债券 Redeemable Bonds ) i4 w8 x) V6 W; u
记名公司债券 Registered Bonds
[1 [4 U1 b$ Q5 {无记名公司债券 Coupon Bonds
p& a- J( K' E普通公司债券 Ordinary Bonds $ [3 f. i5 m3 F: _8 \7 [. c0 b0 u
收益公司债券 Income Bonds
( p0 t& ?' {( l" l' i3 H8 |, C7 Z名义利率，票面利率 Nominal rate
, c1 v$ ?( T/ J8 h7 I% Z1 a9 G实际利率 Actual rate 1 C/ V3 I" j+ i; f2 p9 L% ]
有效利率 Effective rate
r) k8 K3 `2 P% l溢价 Premium , }, y, K* \: `1 W( [# s
折价 Discount
/ q8 L2 }0 e% p( f面值 Par value % ]3 y6 t$ |8 z4 \
直线法 Straight-line method ; y- Q8 ^8 l0 D4 p! k2 W
实际利率法 Effective interest method
* a1 r u1 o& x" y. @( I到期直接偿付 Repayment at maturity
: i @0 T7 T8 T/ k' @提前偿付 Repayment at advance
8 ]: i' L! r0 b偿债基金 Sinking fund
$ r0 q) Z; h; K, I7 x长期应付票据 Long-term notes payable / d6 [) j! C% |0 N# B
抵押借款 Mortgage loan7 l2 ]" e9 P( l+ P" h" H8 B
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7 M5 }: a- e5 I" w. R2 ]（10）业主权益 B" I% J. o3 e
权益 Equity
+ D1 F# \0 ~) g; e4 u业主权益 Owner's equity
5 j9 P9 N+ e# q! `股东权益 Stockholder's equity : ?2 J0 A5 P' Q5 k* ]% E5 X
投入资本 Contributed capital
6 n+ z& p& C8 q9 ]8 V' K缴入资本 Paid-in capital 7 c: K6 K8 C! @% a) {
股本 Capital stock % b& @ p P& _9 O, ]) x3 s6 k
资本公积 Capital surplus " u6 N8 u; L* Y q* E. A1 G
留存收益 Retained earnings
$ U1 C% [& ]1 F+ B% z3 K* ]' D核定股本 Authorized capital stock
8 T2 ~& ?9 y, i/ T; |实收资本 Issued capital stock d1 S$ V( e; j/ F9 [* J0 ]; G. d
发行在外股本 Outstanding capital stock 5 a$ i: P% f! i
库藏股 Treasury stock
4 ] S5 y5 J9 p4 s普通股 Common stock $ [! n0 f9 ]9 ^
优先股 Preferred stock : C7 z% {- [+ } t% Q$ a- W( r
累积优先股 Cumulative preferred stock
! P5 H: d7 n ]2 D. ~( y非累积优先股 Noncumulative preferred stock
' d9 L- b) _+ } \7 |6 s完全参加优先股 Fully participating preferred stock
9 O. Y2 m; I- h9 i0 b, e部分参加优先股 Partially participating preferred stock
2 @% `: e. B8 I x d' H$ [非部分参加优先股 Nonpartially participating preferred stock - w, c1 h* h4 `( ?
现金发行 Issuance for cash + ~6 e2 o2 m) T2 Q H5 [/ r8 L
非现金发行 Issuance for noncash consideration
9 r1 E) ^5 I8 Y# }( ~" C# n' F股票的合并发行 Lump-sum sales of stock ! d9 D1 w r- V7 V$ C. D: R- O
发行成本 Issuance cost
" Q. z0 i& ~' h# k, J) C C成本法 Cost method
8 O; V1 w1 k3 J) E5 f u面值法 Par value method
- K% l! o7 t4 f e+ N* L捐赠资本 Donated capital 8 R5 {/ L/ p1 s. s& l8 X, f
盈余分配 Distribution of earnings
7 @7 W$ x% I5 [5 N: d股利 Dividend " z8 ]/ e( X$ h! N6 d8 v/ {! l
股利政策 Dividend policy
( D0 X6 K/ X; C9 H* B8 j宣布日 Date of declaration
: {6 |& P' }8 Y' |( e T股权登记日 Date of record 1 D" h, Q% }6 |8 r
除息日 Ex-dividend date * p* F0 }/ r" a0 u
股利支付日 Date of payment
9 v3 U/ m/ N5 C, B现金股利 Cash dividend % v) p4 z3 q: i/ S' S4 t
股票股利 Stock dividend
. I; p9 ?0 p; I* i6 U拨款 appropriation - ~1 Z$ s9 u; o' s
------------------------------------------------------------. z# @ |9 k: X
（11）财务报表 / |4 d3 O: A, m4 J( l4 h
财务报表 Financial Statement
( @$ G" V- C) V a2 V6 E资产负债表 Balance Sheet
/ v6 i/ b. p7 {9 M% Z H4 I9 s收益表 Income Statement * ~" T" E( [$ m$ b# ~
帐户式 Account form
8 {; k% k3 b! C6 f6 y7 a报告式 Report form 9 h' q. W, p& x8 O" W
编制（报表） Prepare
$ s5 R1 x- ~. n; Z1 I工作底稿 Worksheet 8 E" w$ A* K6 ]2 J( O$ C
多步式 Multi-step
/ f! j' X, l; M+ X* U4 f单步式 Single-step ; }* F2 S4 b# l C( ^ {
-----------------------------------------------------------9 O3 H$ J' J5 I |
（12）财务状况变动表
$ i% n$ W% m. P3 q财务状况变动表中的现金基础 SCFP.Cash Basis
7 s0 ~% M, g# P, l- t3 V（现金流量表）
+ B/ b1 N2 ]# d# x财务状况变动表中的营运资金基础 SCFP.Working Capital Basis - }! v1 ~; D7 b& }! [
（资金来源与运用表）
, M% y$ D& P4 L营运资金 Working Capital 8 t p: d+ F! W1 F" V5 }( L! t' O1 T9 R
全部资源概念 All-resources concept
- t, k2 L( c" [: F直接交换业务 Direct exchanges
3 O) L: L, V( C$ ]- F% h) _$ e1 J正常营业活动 Normal operating activities $ u* Y: s! e' u! U! u/ g; r( i
财务活动 Financing activities ' z9 r# c7 K K% {4 A! c
投资活动 Investing activities
* \5 n5 e% l' k-----------------------------------------------------------: g/ r( I5 U1 ]- q7 F, T0 k
（13）财务报表分析
2 H \4 Y" q% G* p财务报表分析 Analysis of financial statements
7 Q8 k; k$ _3 P比较财务报表 Comparative financial statements
; U1 b# y+ o3 D+ D2 P+ a$ {趋势百分比 Trend percentage 4 [/ y0 @4 y: R& n
比率 Ratios ! n. C8 D! e/ O; ~
普通股每股收益 Earnings per share of common stock
; O0 P* n. [; ~! ^& H8 E) I. R股利收益率 Dividend yield ratio 4 @4 G7 T4 _3 z3 e! M( X0 x# C
价益比 Price-earnings ratio
- D3 C0 i4 X# t4 C6 Z普通股每股帐面价值 Book value per share of common stock
" ]. m, ]7 V" e" N: z$ J资本报酬率 Return on investment
% x2 Y( G0 b7 J0 E总资产报酬率 Return on total asset 2 K+ f" A9 @2 {" @5 D* \9 f. ~
债券收益率 Yield rate on bonds
) l/ O/ A" {9 S+ |$ ?( ~& O已获利息倍数 Number of times interest earned 7 l& Q y5 L/ i2 B) k- F* P9 C. }
债券比率 Debt ratio $ Y! Q8 ]- G9 w: `6 `
优先股收益率 Yield rate on preferred stock
+ M# k5 S& Y$ _* u营运资本 Working Capital
/ n6 K3 H# }7 g3 A. x( f周转 Turnover
, R; `3 F+ x4 H" [) ^' C6 t存货周转率 Inventory turnover 7 E" y! U f& X2 G, w) Y
应收帐款周转率 Accounts receivable turnover
- F5 ~1 [$ H; S9 j7 C) f4 d9 _* s流动比率 Current ratio * o3 O. Y( w7 W4 I' x4 z
速动比率 Quick ratio
4 C/ h# O8 \8 `4 Y酸性试验比率 Acid test ratio( b* ^6 S, P J& H3 M
------------------------------------------------------------
! g6 t. T6 V3 i, U
5 X# O0 `) x* D3 o( b6 N& B) k（14）合并财务报表 1 t k* ~" ^ Y, f7 x4 s
合并财务报表 Consolidated financial statements
' d0 D6 h6 e2 y5 ~0 [4 v吸收合并 Merger
: U/ U2 n3 P# Q创立合并 Consolidation ) m) I' P2 W; `
控股公司 Parent company
# Q0 R O$ k p, b, o附属公司 Subsidiary company
A7 O. }5 b8 m8 @2 G少数股权 Minority interest
& w8 u, y' N3 X& y权益联营合并 Pooling of interest
9 A; B7 l9 j0 G4 J3 L( n, R6 n购买合并 Combination by purchase " m. I, R4 u8 B
权益法 Equity method
$ J7 e! L& Q2 [, T* V成本法 Cost method + e0 f& c& ^5 ?* I
. |5 I$ z# m1 m( x: k------------------------------------------------------------( D% I! M) K* h
（15）物价变动中的会计计量 ) z% U: v# a+ R/ J# j N+ V# q# Q
物价变动之会计 Price-level changes accounting
- C& |3 r' g. {7 e8 n一般物价水平会计 General price-level accounting
) N3 O2 V# H" X! Y货币购买力会计 Purchasing-power accounting
: P; P1 M( `0 l" e0 J( H统一币值会计 Constant dollar accounting 8 o9 i7 s( L* U' Q
历史成本 Historical cost
1 C' m* `1 T$ G8 a! [6 `现行价值会计 Current value accounting
% y+ J( J9 r1 A( V! E% f* F( t7 I现行成本 Current cost
. U+ W5 `8 I/ C a/ u重置成本 Replacement cost + d- {8 Y) \7 m
物价指数 Price-level index 5 M: d( A2 l+ z
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
& D" y% q. m8 z1 g消费物价指数 Consumer price index (or CPI) " y7 P. J0 ~# v. I+ k8 w
批发物价指数 Wholesale price index 7 O! E9 b* x% g( ?6 L# j/ W
货币性资产 Monetary assets
; t/ s' a& R1 m0 u; W/ {; n) W货币性负债 Monetary liabilities
) T' @2 {. v- |* ^5 H' |货币购买力损益 Purchasing-power gains or losses " @7 M! k" ]/ e( k
资产持有损益 Holding gains or losses . e+ m! J" Q y" F! q
未实现的资产持有损益 Unrealized holding gains or losses
1 O% g! l$ Q* b. m7 Q b# U4 r, f5 P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
