 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
9 {' w: a4 r3 I3 H% h) z+ D- G会计 accounting & P l/ X9 `, Z; V2 W& n
决策人 Decision Maker $ u4 d/ ?" X: ^3 g9 z' n% g
投资人 Investor
3 i3 p1 V- ?# b, b: t$ G股东 Shareholder
3 v9 B- [. u9 ^3 |0 C0 H! l债权人 Creditor
, |) K5 _- q- M3 s财务会计 Financial Accounting
& k9 I3 C! Z) f: U3 j1 y管理会计 Management Accounting
4 p; _! N' v9 |2 \8 W成本会计 Cost Accounting
/ Q# I' i- [* ~4 Z4 M1 }) w私业会计 Private Accounting
( V+ L( I- l3 q. u& ?, t! O公众会计 Public Accounting
/ T6 ~' b$ |$ ?8 c4 I1 r注册会计师 CPA Certified Public Accountant & x9 a) n9 K* e3 t
国际会计准则委员会 IASC q; h5 s( s7 f3 B; F9 {2 z
美国注册会计师协会 AICPA
, h1 G& r F1 |7 @# {; Q% j财务会计准则委员会 FASB ) a4 B% O" G2 g) a' | @: v# a
管理会计协会 IMA7 Y$ {& {" a) ^# t
美国会计学会 AAA
" ^% T) W. o" N- f& J2 x" D7 C税务稽核署 IRS " N# I4 x' Y1 J& t0 p
独资企业 Proprietorship
2 L$ J: G6 y/ P+ c4 C合伙人企业 Partnership
5 J. u6 s( O. L, m+ ^ @6 d公司 Corporation
* i2 o: h" v5 s会计目标 Accounting Objectives
5 b+ f" `$ d: o2 R5 k会计假设 Accounting Assumptions
3 c4 X' c7 u* K3 }会计要素 Accounting Elements : ?* ~7 a. v" x# s, [
会计原则 Accounting Principles 3 D, A/ p {0 Z+ N, s k
会计实务过程 Accounting Procedures . ]' B& n5 E4 D, g3 T$ M9 d6 {
财务报表 Financial Statements 8 B- R. M; k' C/ T1 Q$ c2 U
财务分析Financial Analysis
# v/ b Y- U5 ? d8 T. ^' Y7 f会计主体假设 Separate-entity Assumption
2 n, `& s; a' O% \, j7 a货币计量假设 Unit-of-measure Assumption : r2 a$ J' l$ v1 j# C
持续经营假设 Continuity(Going-concern) Assumption
3 D1 P8 [% x. x$ L9 h会计分期假设 Time-period Assumption * V. r5 A! Y Q- s0 ?5 C
资产 Asset
+ E: f7 C0 E& _; e" S+ P负债 Liability
0 Q% [; N+ d" H: G( t! o, G! |业主权益 Owner's Equity 6 o2 i# W1 `0 f
收入 Revenue
8 [( K: q0 x7 s! l6 y费用 Expense . m5 x9 I2 N5 d, q# B( n1 s
收益 Income : e7 k0 w5 B" Q
亏损 Loss 9 W$ j7 z4 t: q' G8 z
历史成本原则 Cost Principle
; _" }3 [6 J: c( I6 ?收入实现原则 Revenue Principle
4 l' G" n" h, I) ]$ _配比原则 Matching Principle
1 s2 P; d- H) u# {5 Q: u全面披露原则 Full-disclosure (Reporting) Principle * ]% R( R) a) B* i
客观性原则 Objective Principle
. y" Q6 \0 C) Z3 O3 r7 n* k一致性原则 Consistent Principle : ]1 \* n+ H5 ^! ?0 Q: c6 G( |
可比性原则 Comparability Principle / i" [" n( P; t
重大性原则 Materiality Principle
- D5 {( g. s, A( w; K: L稳健性原则 Conservatism Principle . B1 o ]$ e" y K% ^9 K8 o# `
权责发生制 Accrual Basis / W a. T: R# E" K, j$ U8 K: b
现金收付制 Cash Basis * S# `2 `! [( q5 d7 H& F9 b* S7 J# x
财务报告 Financial Report # H! d& i5 b7 g8 I
流动资产 Current assets _7 n" f. W/ J7 F/ `4 I
流动负债 Current Liabilities
* t# I, F; L# K( I9 f长期负债 Long-term Liabilities G9 K3 f) M H
投入资本 Contributed Capital
2 E: u% o5 b$ G0 R9 l8 D. [) _留存收益 Retained Earning# s& E' I4 V9 P% _" g7 D
2 p6 {2 S! E" q
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" Y2 s0 ^: y' c; ^# [& Y |, u: z5 I（2）会计循环
1 v2 R6 s. w: q& `3 B$ s- |) o会计循环 Accounting Procedure/Cycle * ^1 h# [( P6 g+ p' R$ l& _9 |
会计信息系统 Accounting information System
% P: r' Y* ?8 p' n帐户 Ledger
4 j8 s5 F/ ~2 Z# M4 n+ ^会计科目 Account
% @+ `9 P! }% Q8 I0 {& v! f! P0 r会计分录 Journal entry - d; L! T# z( L% O" q
原始凭证 Source Document
) n# a2 c5 n: j. x日记帐 Journal , b- D$ j6 P; V8 M5 X7 P
总分类帐 General Ledger
# q% l" Q4 I- u# a明细分类帐 Subsidiary Ledger . G! _! k2 e( O D2 v
试算平衡 Trial Balance 4 ^7 h. K% s% d; I' W
现金收款日记帐 Cash receipt journal
) |, W% z; ^" s2 B现金付款日记帐 Cash disbursements journal ' `1 L3 k& m7 |3 r1 m2 R
销售日记帐 Sales Journal 3 w/ j# h2 ^: G. \ z
购货日记帐 Purchase Journal
1 C3 v. e& v( I普通日记帐 General Journal ) ^, c' a$ B* m% k6 l/ B; w+ d
工作底稿 Worksheet 8 d/ c y- _' W3 k$ c9 D6 l7 ^
调整分录 Adjusting entries
$ `6 r# N; C' u. d- `, C, L9 f5 c! \结帐 Closing entries
7 N5 T+ F, N6 W3 }7 m( ~9 m7 d; |/ x/ o, `: ?& l5 S
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（3）现金与应收帐款 0 D9 L9 a/ B- {
现金 Cash : \0 ?- y3 P9 J1 H% W8 P
银行存款 Cash in bank
e# l+ C" V7 P库存现金 Cash in hand
Y* s- X" f7 {! x$ ?# m流动资产 Current assets + \' X0 p# M5 z- s: X
偿债基金 Sinking fund , s8 e, x+ u' ~
定额备用金 Imprest petty cash " |3 a5 ]! ~$ D9 V; T
支票 Check(cheque)
9 C6 Y) b! {6 T- I% ^银行对帐单 Bank statement
' b1 ~0 l; \: p$ P) I% H银行存款调节表 Bank reconciliation statement & F( ]4 s3 R( o: g
在途存款 Outstanding deposit ) z2 U( u1 l$ ^: J: l7 o
在途支票 Outstanding check
~3 U w. J8 K5 A9 l! g应付凭单 Vouchers payable
3 J$ k- j5 } ]' s: g1 l3 H6 I应收帐款 Account receivable
: i- R$ R. `2 A6 h+ A% f应收票据 Note receivable : t9 L! x6 E- h. q! J
起运点交货价 F.O.B shipping point
& c) F& U' F8 D" v目的地交货价 F.O.B destination point 2 |: b; K+ A" |* _
商业折扣 Trade discount " ?3 `. \5 `4 U- n/ H% k
现金折扣 Cash discount z7 O& E) {4 ~, ~% a
销售退回及折让 Sales return and allowance + C' ?6 H5 k# O) j+ v
坏帐费用 Bad debt expense N& B5 v- m8 s4 F3 v$ Q# T ?$ M
备抵法 Allowance method * }: o5 l: X" X9 Y1 u
备抵坏帐 Bad debt allowance
9 M' i$ l7 ^6 e; y+ |# d损益表法 Income statement approach
7 a' e* @% F) j资产负债表法 Balance sheet approach 1 a% X4 B) b+ O- `, n5 v
帐龄分析法 Aging analysis method
' z5 d* V3 Z2 ]2 ?+ i9 J直接冲销法 Direct write-off method
t C, i0 h# v: s带息票据 Interest bearing note 5 j1 L W1 x! y4 g. n" Y
不带息票据 Non-interest bearing note
' Y, p+ a5 n6 ^$ c% d2 h0 D出票人 Maker - X- q- ^# q+ W
受款人 Payee # J) ~& Y7 R( J/ @9 u. }
本金 Principal
" m' p$ B" {) c, v2 D( v9 |利息率 Interest rate
. `2 p1 W+ L M# _到期日 Maturity date
4 x: a3 o# w- X6 w本票 Promissory note
" Y+ F8 I1 q. Z" i4 T5 D贴现 Discount 3 |1 [0 Q# R$ E6 c& e
背书 Endorse 8 ]& F" M0 U/ F" z; R# A' u5 W, M
拒付费 Protest fee
# y0 T1 B8 _# e% d. J; q; D1 a$ D( U( h+ Q. R8 m3 L2 E" q( ?
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8 j9 V$ W. j/ ]. w* D（4）存货 % r5 `; b. a2 ]* F, c
存货 Inventory
0 m7 |5 P7 A- M商品存货 Merchandise inventory / _2 b1 f) V% q N- s) M
产成品存货 Finished goods inventory ) F* V7 n7 J3 W% U
在产品存货 Work in process inventory 6 @0 ?0 e% w% e
原材料存货 Raw materials inventory ; B* D, r8 P3 H- s
起运地离岸价格 F.O.B shipping point # ]6 Y- J" w+ b: [% b6 r. q5 E
目的地抵岸价格 F.O.B destination ( ?" u: ?6 M9 S- @/ t* N/ v6 z& S
寄销 Consignment ' R. h- \: V$ p% x
寄销人 Consignor
5 s% e u* `8 W, t1 T承销人 Consignee & |" P# a6 |3 s4 a$ K$ j
定期盘存 Periodic inventory
+ u2 b( x0 q2 l5 W8 e2 ]+ R' J- `永续盘存 Perpetual inventory
" j4 ~% {6 Z w# }/ X8 |( k购货 Purchase b+ z. `/ P3 m: F( c/ u. e% Y
购货折让和折扣 Purchase allowance and discounts
. {6 i8 [/ |, W+ `% K1 ~# i* l存货盈余或短缺 Inventory overages and shortages
! f1 r1 J" F) j: w3 D& m7 _7 l分批认定法 Specific identification
) X6 F6 V- K0 g9 V加权平均法 Weighted average
7 ~6 [/ t% F0 `+ m' ?# O3 M1 y2 t' o先进先出法 First-in, first-out or FIFO 6 d, J- a) a" G$ p0 H' E
后进先出法 Lost-in, first-out or LIFO / X/ p6 l1 q! l$ Q; x* p
移动平均法 Moving average b0 p: r4 E- M& ?$ w4 r, P/ |
成本或市价孰低法 Lower of cost or market or LCM
9 j! a* `0 c* n& d5 S市价 Market value 3 B, h" |+ r2 f; k1 ]
重置成本 Replacement cost $ K; |% a8 G6 ?7 z5 c
可变现净值 Net realizable value ' Y$ L' A9 U8 W2 E+ J( C
上限 Upper limit
; v J: h2 `- C8 G) I2 t! O下限 Lower limit ; k. G. r; I# K7 t& D, s3 x& V; l/ ]
毛利法 Gross margin method % R5 P3 j0 T3 E2 {
零售价格法 Retail method
2 m- G" X w7 A3 m, n* n成本率 Cost ratio
" Q- j0 W! d$ H7 G9 m' F
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（5）长期投资 ! L l* { L/ o! W8 V' i5 h h
长期投资 Long-term investment
) ?- Y: c' ]5 {+ h% u长期股票投资 Investment on stocks
1 m% _: z' w5 ^* w# s长期债券投资 Investment on bonds ( s3 g$ v6 s$ _9 X G
成本法 Cost method - E( `9 p1 P# g
权益法 Equity method
. z+ j& z4 m' T2 Q合并法 Consolidation method
8 }) T: ]$ Q) J, m股利宣布日 Declaration date
4 W# M- Z- v: p' ^8 t! j股权登记日 Date of record 5 C# G! \" u% n# n
除息日 Ex-dividend date 5 g1 }! |# J- A5 x, |& w: P# L7 B
付息日 Payment date 2 H& H, | @/ Q- e$ S: c
债券面值 Face value, Par value
( x+ n7 [0 q: x0 ?7 a& i1 V# w7 s' s债券折价 Discount on bonds
; t! ?$ h# l) M* c9 S债券溢价 Premium on bonds 4 I6 b. O) X$ \" A9 I4 t" N
票面利率 Contract interest rate, stated rate 8 G& i3 `! Y9 P" K
市场利率 Market interest ratio, Effective rate
. [2 m5 A2 S" } F/ m* ~普通股 Common Stock
, M) J( G* _" f f优先股 Preferred Stock ; S0 q* ?5 }% Y: m) D) a8 P0 w
现金股利 Cash dividends
; F6 S* k3 x9 [; G/ q! p股票股利 Stock dividends
9 r3 w" M0 Z. k9 ~6 |' T0 H0 V. E清算股利 Liquidating dividends ' C7 c0 F5 y, v2 n; g
到期日 Maturity date
% P: B O* n! t5 J2 X到期值 Maturity value
# T/ N- u; E6 {直线摊销法 Straight-Line method of amortization
( F3 y. e2 Z8 q" P# L实际利息摊销法 Effective-interest method of amortization7 w4 h& |: T" f$ U0 i
& J k$ J) i6 v1 Y5 I3 ]5 L6 P$ O- t
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; X0 L: Z2 _7 L0 k7 {# |（6）固定资产 ; f: ?. H: P# c# U, Z9 x0 c3 y% q# d, W
固定资产 Plant assets or Fixed assets
1 E5 J, q9 _# h& N原值 Original value / _8 e* G5 i" h, x% x4 q, N
预计使用年限 Expected useful life 3 z: n+ }2 L7 x6 T
预计残值 Estimated residual value 1 a" R8 V6 ]6 }8 x9 Q1 [2 X) {1 \
折旧费用 Depreciation expense : M: H0 l( {- W( G+ l
累计折旧 Accumulated depreciation & x8 O4 t5 q& S7 {' d# \
帐面价值 Carrying value
* M" {, z/ }) }9 G2 W% W5 U应提折旧成本 Depreciation cost
% H4 e7 _* o, R" {5 e' i" U净值 Net value
# o* S% ~8 O+ P: ]0 H在建工程 Construction-in-process 8 O: |# D5 b E" s$ U( s1 y
磨损 Wear and tear $ x: r3 Y4 U/ [7 ^+ ]3 c2 E
过时 Obsolescence
0 Y. C( P# W$ f8 @7 y) m. V直线法 Straight-line method (SL)
2 `" X8 ` g1 Q- E工作量法 Units-of-production method (UOP) + V* g# M9 o0 y5 R9 W. B
加速折旧法 Accelerated depreciation method
. k& l% i. i/ ~) V% }: z双倍余额递减法 Double-declining balance method (DDB)
( a2 n' `1 U6 H' X年数总和法 Sum-of-the-years-digits method (SYD) . |0 ~7 U- w. q. ]/ ?
以旧换新 Trade in - B: [- m. |& j3 x6 @# b
经营租赁 Operating lease # c' b+ l. W3 Q- p" [
融资租赁 Capital lease
; K B* y# k6 Z) V/ \9 P廉价购买权 Bargain purchase option (BPO) " o7 A& B6 j& w N e+ f
资产负债表外筹资 Off-balance-sheet financing
! I0 L6 Q% j4 \; H0 M/ f最低租赁付款额 Minimum lease payments9 r* j" h0 L7 K3 x& z3 o3 N
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（7）无形资产
. c/ W7 S6 {; Y) K# p5 X& q无形资产 Intangible assets ! P' H7 q) v$ R5 i( c
专利权 Patents . | p* S( a' m
商标权 Trademarks, Trade names ) j, T1 |0 x5 N9 R, K$ u& f
著作权 Copyrights
% Z3 S8 g# {4 `# C( ^, p* P特许权或专营权 Franchises 1 n+ A0 [) c: U) v# \' {# `9 d, w
商誉 Goodwill
1 K, u8 J+ _7 u6 _5 a开办费 Organization cost 2 i% }# N3 b! }3 B( N% O
租赁权 Leasehold
8 R5 W4 B4 n4 K) v摊销 Amortization
7 M: J' m v8 B }! Q$ l--------------------------------------------------------; ` O3 P: X2 v" A" i
（8）流动负债 ; x0 p6 M$ b! I1 U
负债 Liability
/ b1 H, I Q$ u- j/ c) l8 s流动负债 Current liability " U. c$ k) @5 y! G& M
应付帐款 Account payable 6 U7 ?/ s8 j: k6 M
应付票据 Notes payable + k# ^" S& P, X. ~
贴现票据 Discount notes 0 P! X9 n+ |% P( H$ T5 \4 E
长期负债一年内到期部分 Current maturities of long-term liabilities
/ C% ^$ L* b: w" e( H应付股利 Dividends payable
! ~. ?4 R, ]7 d2 q+ n/ F预收收益 Prepayments by customers ; K% P* J! T; `+ }8 u
存入保证金 Refundable deposits % ~8 ^' Y5 j9 h6 N+ Z5 r
应付费用 Accrual expense
# f3 V5 ?/ M! X* U增值税 value added tax 0 B4 J* T) M# i+ |# l& n+ ]
营业税 Business tax
7 f1 H( l2 X0 L应付所得税 Income tax payable 2 ~5 D( R# C( ]. b! i- o
应付奖金 Bonuses payable 8 @( d: J/ E$ V, r; h1 x# B ~8 t1 m
产品质量担保负债 Estimated liabilities under product warranties
& }+ U5 O$ ], c6 q4 _/ B$ p赠品和兑换券 Premiums, coupons and trading stamps
1 {0 j n+ u3 ~6 F+ t或有事项 Contingency # O# T( b; p+ `" n) f
或有负债 Contingent - G E2 [# U- ~+ Z" I
或有损失 Loss contingencies ) L' \0 W, Z( b3 \% |! u( o
或有利得 Gain contingencies
, J1 H7 M6 { [* G永久性差异 Permanent difference
6 u5 O- a6 A+ X& p7 i' o时间性差异 Timing difference
" l3 x$ [! o; ?, F5 Y) M应付税款法 Taxes payable method . S' s Z% X0 B& t
纳税影响会计法 Tax effect accounting method
5 O0 a) {: D& ~7 U* a( M: @0 v递延所得税负债法 Deferred income tax liability method
5 u! ^; H( a2 k+ x) R4 f4 C, O! E: n: Z( I0 m, `
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（9）长期负债
6 w9 ~* W# o3 T- {长期负债 Long-term Liabilities
@' t3 M/ F7 R0 ~: k& Y应付公司债券 Bonds payable ' g% k: D/ h6 C( Z, r! d6 r
有担保品的公司债券 Secured Bonds
9 `2 E/ I0 c8 _, o5 N6 s+ y1 S抵押公司债券 Mortgage Bonds
" P3 _% Z. w/ \0 e% d保证公司债券 Guaranteed Bonds 6 G& s9 x; c9 g0 K( s
信用公司债券 Debenture Bonds 3 e& _$ p8 V0 |% W0 y' L3 k; E
一次还本公司债券 Term Bonds + E. _8 b: k$ x" j. m5 M
分期还本公司债券 Serial Bonds , V# x& L/ A; N) Y |5 P
可转换公司债券 Convertible Bonds 6 z% D8 O5 @ X5 ]6 P6 E8 O
可赎回公司债券 Callable Bonds 2 M2 U& Q! Y5 {$ ?2 T6 I: t- ]4 D
可要求公司债券 Redeemable Bonds
4 ~' T* k2 [( Q" o记名公司债券 Registered Bonds
; G4 f$ k' V9 w7 f) ~! }" Y1 D4 M! U无记名公司债券 Coupon Bonds
& ~! `& i+ B% l* c普通公司债券 Ordinary Bonds
: e4 |+ f/ X3 s) P) g- ^4 c) h收益公司债券 Income Bonds
( R. z; ^9 i9 w+ c名义利率，票面利率 Nominal rate 5 i/ A7 s7 h0 P# N2 l6 r
实际利率 Actual rate
$ J! R3 s6 @8 K有效利率 Effective rate
$ |5 r0 n% Z( m0 a1 I溢价 Premium
2 Q, A, a u* }7 X: A折价 Discount u; Q6 ~$ u4 S
面值 Par value % @9 j4 [% o" ~4 i& y3 i
直线法 Straight-line method . g- u; g0 O# C, j1 o
实际利率法 Effective interest method
* Q1 \1 r2 o9 J到期直接偿付 Repayment at maturity
1 v* z8 g7 n* K D5 d, I) Z' V提前偿付 Repayment at advance 8 ?( c% h2 [ a1 k5 W
偿债基金 Sinking fund 4 c7 Y# \- d* [8 Z! ]6 ^4 D
长期应付票据 Long-term notes payable
1 h$ R2 Y) f( {/ K7 L3 J4 a4 v抵押借款 Mortgage loan
: }/ `% Q1 H; v, H--------------------------------------------------
3 U+ ]$ r! A: l1 r5 X（10）业主权益 0 j& h0 O$ N `8 H; H" @
权益 Equity : u+ y+ w# K" I9 ]0 f1 d u
业主权益 Owner's equity
! Q& i" y* i4 Z' `" r股东权益 Stockholder's equity
% o% w% o( h! Q) h4 ` L1 C2 F0 P4 V: _投入资本 Contributed capital ) N, i) [) X6 n% L
缴入资本 Paid-in capital
7 V r5 O! G! J1 u$ w3 R6 I股本 Capital stock 6 w! l" t/ r4 |. ]! N# z
资本公积 Capital surplus 5 M7 p2 x: E6 E# C9 L. A
留存收益 Retained earnings 3 @* | {3 H7 v4 V: P0 |! ?
核定股本 Authorized capital stock
+ N- v2 {, U* _" n& A实收资本 Issued capital stock + E) S8 R0 c ~7 q5 M
发行在外股本 Outstanding capital stock
. y; P* U/ `5 _5 \' x' u& w- d库藏股 Treasury stock
4 e- g6 M/ x/ O* S& g. `% B, k普通股 Common stock
% \$ z, \) ~5 H+ h优先股 Preferred stock
; O; z, L3 q* k) w; `" L g# a) ~累积优先股 Cumulative preferred stock & u% D5 D# x& F
非累积优先股 Noncumulative preferred stock h! v: b& B1 r' Y3 v
完全参加优先股 Fully participating preferred stock
7 K3 Q( E) j/ R' o# {( v部分参加优先股 Partially participating preferred stock
0 |& A" R7 _+ @8 l- k+ [, m非部分参加优先股 Nonpartially participating preferred stock
, K& ?7 K0 K) ]现金发行 Issuance for cash 0 _& c& H; T7 W
非现金发行 Issuance for noncash consideration ! q+ G( ~5 V" B1 C# r0 X' e! R5 K
股票的合并发行 Lump-sum sales of stock
( T- r/ G2 O* f$ j发行成本 Issuance cost
7 |$ F' C( Y9 b% x# A' d成本法 Cost method
1 K7 b$ B) m. ?! b面值法 Par value method
' J. \* j- y+ _/ q t0 L: n& J捐赠资本 Donated capital
, s. ^/ e) ^6 I8 i1 x) \盈余分配 Distribution of earnings # H$ t1 C) Z H7 s# A J
股利 Dividend
h0 O( i9 b4 w' Y股利政策 Dividend policy 6 @! {6 ?/ y( p' V5 M- P# X W: d% P
宣布日 Date of declaration Z; e& q' { [) A$ s7 U/ n w
股权登记日 Date of record 8 f* o5 d1 o) d1 \; E
除息日 Ex-dividend date / `2 R# b, S4 O: B9 |+ U
股利支付日 Date of payment
/ |5 A/ ?+ m! z' n( L现金股利 Cash dividend 8 s0 u5 t3 _& w# Y
股票股利 Stock dividend
# \6 n6 g7 n! F拨款 appropriation 9 C* t: T2 M4 w" b8 X
------------------------------------------------------------# P: R) ?4 X7 g8 y* S$ B0 c
（11）财务报表
q0 _. j ?7 g: G( U* Y$ B' j( |财务报表 Financial Statement 5 _3 a: @/ X8 T: N6 g6 d# w4 |
资产负债表 Balance Sheet
- a% _: d- }/ }. W收益表 Income Statement
1 P4 V) q! D* q5 U# ]' y' S帐户式 Account form
+ S/ G% p4 e) t8 k A+ U* `* v报告式 Report form ( S1 t: }6 S1 Q1 r$ Q
编制（报表） Prepare 7 b, J2 n$ q7 t) |6 ?1 h
工作底稿 Worksheet + x. }& C! s( F4 F
多步式 Multi-step
& M; S: W) b9 c& r单步式 Single-step 4 w$ t5 v1 v3 m' S9 r, A) U- Q
-----------------------------------------------------------+ D3 r! o+ |) I1 L
（12）财务状况变动表 8 {) `9 j1 H+ s7 P9 g; E( z
财务状况变动表中的现金基础 SCFP.Cash Basis
' H7 P* f4 S/ h( R; H# ?! t（现金流量表）
0 k' U8 s' Q3 h财务状况变动表中的营运资金基础 SCFP.Working Capital Basis $ b# P% k8 c( r( I! K
（资金来源与运用表） * L' R. H/ o# P4 O, ~; h9 a
营运资金 Working Capital 7 W% M( J+ X9 W' g( C; C5 S
全部资源概念 All-resources concept ; M; H9 ^; H; ~, Z5 S
直接交换业务 Direct exchanges . V6 a* `1 s; O( A0 o2 j& Z7 ?6 n
正常营业活动 Normal operating activities
7 O! y% t) j- g8 x9 M0 _财务活动 Financing activities ( [2 n# ~& ^' z3 O; h: [
投资活动 Investing activities # n- k1 C7 D6 ~8 K4 \! \9 l1 g
-----------------------------------------------------------
/ h' }/ ^, ?4 G* A# d（13）财务报表分析
1 c" C. g1 J% ~& W财务报表分析 Analysis of financial statements ( K- Q* B! G' _# }. p( B
比较财务报表 Comparative financial statements / r# E3 K f3 Y9 z# V3 ~
趋势百分比 Trend percentage 2 U8 Y5 Y. ]: |+ m: P, K
比率 Ratios
! b: P0 U7 J, M, X普通股每股收益 Earnings per share of common stock
1 V8 O/ ^- c w: J7 O3 L股利收益率 Dividend yield ratio
% |; B0 v6 ^% Y) G2 [$ h0 R" W9 [价益比 Price-earnings ratio - k6 x# e% |4 n* h. ]7 R
普通股每股帐面价值 Book value per share of common stock ! K+ `; L' x) K8 {0 @9 f' K/ ~. Y# L6 g
资本报酬率 Return on investment 6 r3 q; Q z/ X* r2 _4 u
总资产报酬率 Return on total asset
8 }2 S4 v* K3 p% a4 R债券收益率 Yield rate on bonds ' x: b, Q7 t9 U7 g6 T# p8 V
已获利息倍数 Number of times interest earned
. R& R: q$ a" \' k债券比率 Debt ratio ) I" `8 d. O/ i' o( G- m( Z
优先股收益率 Yield rate on preferred stock 9 j# f+ ?9 Y* h5 v) L9 v
营运资本 Working Capital 4 M/ h i0 u# C+ A) a# t
周转 Turnover 5 D3 O6 w6 ]3 |5 k& d
存货周转率 Inventory turnover " s4 S2 x" ?' h5 s
应收帐款周转率 Accounts receivable turnover
: J/ {1 S9 }5 R) D流动比率 Current ratio
2 q& K2 g2 r8 X! I3 E/ t% l速动比率 Quick ratio ; s8 S3 i$ n8 ~* O- Q7 X
酸性试验比率 Acid test ratio( L3 N& b* Y d
------------------------------------------------------------ 0 j; q. x! @. L: K( V
5 V/ Q0 X2 |' A& s# n（14）合并财务报表
; N; y* `( _' k4 `. R/ `合并财务报表 Consolidated financial statements ; k- j/ q/ f3 {( o# q0 _ a4 Q
吸收合并 Merger
# f+ w$ J5 S! [% V* ?/ J创立合并 Consolidation 3 w& o1 ~" ?" | M& {
控股公司 Parent company 4 X. d- @0 Q" ?; d8 `3 e( T
附属公司 Subsidiary company
, L8 I: S7 {0 z0 p. Q/ c少数股权 Minority interest 5 D0 b' U3 b" P3 B+ B
权益联营合并 Pooling of interest
C6 W. m7 ^5 O. G购买合并 Combination by purchase ) A9 V, y9 G' H+ C
权益法 Equity method
8 {. l& [( P% r H0 w# a6 q成本法 Cost method 6 K' W' O' C* a' D6 q
* g' N5 X, U, g, _; u: `1 u------------------------------------------------------------* P* d7 K9 n ?4 r
（15）物价变动中的会计计量 : }4 D) |& X. e; N
物价变动之会计 Price-level changes accounting
8 W* E" R7 G! V) z$ J# d一般物价水平会计 General price-level accounting
# E7 Y3 d' I a3 w2 F4 s9 |货币购买力会计 Purchasing-power accounting 2 R2 m) M2 N2 n2 V+ ~3 F
统一币值会计 Constant dollar accounting , o! C9 P; N8 r4 o2 v
历史成本 Historical cost ( ^. f1 w& m3 `% T) _2 p1 _: `
现行价值会计 Current value accounting
2 l# @' T0 X0 c. Y5 i; }4 I6 l/ Z现行成本 Current cost 3 f! \' X8 I# Q8 ?1 x7 @4 f: t
重置成本 Replacement cost
* l& E, W. [' o物价指数 Price-level index
t1 {, b9 u: k9 J国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 2 n! T# k* S1 y3 G
消费物价指数 Consumer price index (or CPI)
9 m5 ~$ {4 y1 I* D4 S( _批发物价指数 Wholesale price index / |7 g# F1 P0 Y1 s w$ A
货币性资产 Monetary assets 9 R; B7 l* K& P3 s
货币性负债 Monetary liabilities
4 V! O9 a, ?$ h L& ]( \+ O; j货币购买力损益 Purchasing-power gains or losses
6 @1 H7 X, V5 Z; B& C. B% c* S* }资产持有损益 Holding gains or losses
+ @2 U3 ^% l) q' @5 V4 p1 d+ @' {未实现的资产持有损益 Unrealized holding gains or losses
& w2 j6 W, R- d* c/ N( \* ~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
