 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
' {) c9 `! g* _9 v会计 accounting
7 H1 \& |; y8 m1 {) v决策人 Decision Maker
+ d- Y/ a6 o+ F( n% `1 s4 ` S投资人 Investor N+ ]0 s& e; N" W2 D; _
股东 Shareholder # ~2 a ]' L# [6 m- T
债权人 Creditor
; C% D* h4 G7 T, P财务会计 Financial Accounting
. f T% {/ r2 d& g' O管理会计 Management Accounting
& f1 c# @2 b$ S9 O# m' K成本会计 Cost Accounting " i& _3 n# _* B! y4 n: l
私业会计 Private Accounting ! n* G6 |) }% a' c7 L/ a% m
公众会计 Public Accounting
0 t4 S( m# c7 u2 R- r注册会计师 CPA Certified Public Accountant
, M) y, i* G* @ e' j国际会计准则委员会 IASC ' I* X2 Q: N6 N: V6 L
美国注册会计师协会 AICPA * Y" k6 v9 r A- p5 w2 X
财务会计准则委员会 FASB + J2 ?8 y7 ^$ f! N9 F
管理会计协会 IMA/ D7 Z" q I4 ^( A6 v% T
美国会计学会 AAA
6 b* j) S7 x+ K3 T9 x- P0 f" J- K税务稽核署 IRS 4 A1 H/ D6 V( S/ n" O
独资企业 Proprietorship
" {6 H% ^" [1 T/ Z( _: J, N# Q W& ]合伙人企业 Partnership
! ]0 _0 U& y( H$ G7 ^) Q1 d' j公司 Corporation 7 Z) s& M2 q, z4 F. \# ~) Y6 z% K: m
会计目标 Accounting Objectives
% ]+ D: i, q6 w) U会计假设 Accounting Assumptions
3 e- |# V2 s3 |" X/ i6 c7 }5 c会计要素 Accounting Elements 9 k; }8 _$ s6 F% P! |
会计原则 Accounting Principles ( _+ ^' G s- o- ~7 w$ f
会计实务过程 Accounting Procedures
5 G* D; a+ ?2 T5 Q7 K9 N财务报表 Financial Statements 9 n7 ?( F$ I! C. _4 t
财务分析Financial Analysis
+ K( n) @* N" D9 M3 [! ?会计主体假设 Separate-entity Assumption * ^2 w; n }2 \1 j: g8 v- G
货币计量假设 Unit-of-measure Assumption
/ t R# u; X* I9 F& }持续经营假设 Continuity(Going-concern) Assumption
* o T, V& R1 c7 Q会计分期假设 Time-period Assumption : Q: |0 y; @) M( n: M
资产 Asset : }: V3 q4 _, q
负债 Liability / F% r# l) x% E# j7 E
业主权益 Owner's Equity
& `' t/ q4 B& r( X$ H+ R收入 Revenue
2 d4 k/ L* O0 q* s% |' L费用 Expense
5 z' E+ p G6 i6 K# L收益 Income
! E/ x: j# E+ z( U" F1 r亏损 Loss $ L" ^; P4 [/ j3 L9 b0 P# k
历史成本原则 Cost Principle t8 _5 j- ?0 W+ G% S
收入实现原则 Revenue Principle
6 s& Q9 U1 W9 N( S0 ]. [) p" M配比原则 Matching Principle
X ^2 {. }" U8 w4 U/ f# d全面披露原则 Full-disclosure (Reporting) Principle " A( P+ j* H# ?' i$ v( T
客观性原则 Objective Principle
& H: r, m7 f! P/ I4 Q# U一致性原则 Consistent Principle
' e ~$ }3 k* A, [. H# w可比性原则 Comparability Principle
7 E# a7 y1 O) m) S2 M# B1 B# i重大性原则 Materiality Principle, A: Z4 f0 |5 D) X, E* D x, M
稳健性原则 Conservatism Principle & \0 @ a- K* D3 @; c5 ^
权责发生制 Accrual Basis ! z7 W* x4 b4 T: t8 H' i1 q
现金收付制 Cash Basis
0 E& E% A* ^; Y# c! i财务报告 Financial Report ( W% R" x& q9 Z7 A/ i' j6 ~ e- `
流动资产 Current assets
0 E- n; |4 j0 [7 R: v' Z: J流动负债 Current Liabilities
, L! S5 n8 P8 l长期负债 Long-term Liabilities
: A B, x L1 d1 ^2 F投入资本 Contributed Capital
0 V9 o; J4 A2 H: s留存收益 Retained Earning
* ?4 c" y5 u n+ \+ |$ G8 m& O# u% r/ f1 H8 H
------------------------------------------------------------. }9 i7 {! M d3 Q
（2）会计循环 0 U. k; b7 K& [5 b( R, w
会计循环 Accounting Procedure/Cycle
0 {1 p. I6 Q" O' P B会计信息系统 Accounting information System
7 r- ^: I$ n, g帐户 Ledger ( g! l$ z$ ]5 N" l O7 Q& D
会计科目 Account ) |6 t) p3 n, m" d) t; b; ]& ?- v
会计分录 Journal entry + ^4 ?) S' T; w, [
原始凭证 Source Document 5 ]: v% L# y( }
日记帐 Journal
e& N( E$ o" M$ K) l; V总分类帐 General Ledger : j# L% t1 `* K' G
明细分类帐 Subsidiary Ledger ! s4 L& J0 g9 V/ Y! n+ f% A
试算平衡 Trial Balance 7 N1 h" ]1 i4 `+ @# Y
现金收款日记帐 Cash receipt journal % S; G9 _/ S* d
现金付款日记帐 Cash disbursements journal
4 v8 q9 N Y/ U9 Z销售日记帐 Sales Journal 2 B/ ]* m5 b) k2 T+ i/ ^9 E) r
购货日记帐 Purchase Journal ) |. B; m: e4 G3 J
普通日记帐 General Journal % `: j& P# f# z7 S% l
工作底稿 Worksheet # H7 k! r$ S3 r4 s }7 F
调整分录 Adjusting entries
& j6 B$ H/ N w/ q& l结帐 Closing entries
4 D1 Y/ b2 ~/ I1 T5 q0 ~; `5 j. }3 W
----------------------------------------------------------
9 Y; J0 a7 \# p% { l（3）现金与应收帐款 7 Y' E, O; Z9 ?
现金 Cash - E! A, H) m0 b
银行存款 Cash in bank 6 ]0 K, z+ r, d- L
库存现金 Cash in hand ' @* G# ~, b6 n+ \$ ]- e3 x C
流动资产 Current assets # f6 M4 t$ u2 E" D1 s
偿债基金 Sinking fund 8 p5 l! J2 T( M7 M3 `
定额备用金 Imprest petty cash
' a$ m m1 U; v: c支票 Check(cheque)
3 R7 _" P. F+ c, k银行对帐单 Bank statement
9 _6 Y% d0 L$ t银行存款调节表 Bank reconciliation statement 0 Z8 `1 z7 X; y$ o0 Q, Y. [' d: M, N
在途存款 Outstanding deposit x# S# Y( x4 b7 Q' Z
在途支票 Outstanding check # d/ {! v5 S- q Q; e, K
应付凭单 Vouchers payable ( a# B+ U' ]/ k) J( n
应收帐款 Account receivable
0 }' H+ K6 r. b. z1 v# W2 ~应收票据 Note receivable ' j/ h" U8 G Z/ _: y, X* m
起运点交货价 F.O.B shipping point
. c9 Y: |' X* `目的地交货价 F.O.B destination point ' M R4 c6 f4 e' f5 `5 f4 j
商业折扣 Trade discount
4 E6 p5 Y0 S2 L- d( ^2 J/ g) ?现金折扣 Cash discount Z# F/ Y( y9 R4 \; X5 C3 A
销售退回及折让 Sales return and allowance # y- s/ H$ Y/ z$ b7 m/ ]
坏帐费用 Bad debt expense
. i( u) u% A/ c6 D, P* |8 f- k备抵法 Allowance method 8 X: N& h5 f! [
备抵坏帐 Bad debt allowance p, M* `2 w/ q( U* ]8 v$ W
损益表法 Income statement approach
9 o1 w0 `% k1 `6 n资产负债表法 Balance sheet approach
; x; z% i9 u* O$ A% z帐龄分析法 Aging analysis method
, \2 a+ K2 {( U& V* s" L直接冲销法 Direct write-off method . C8 L/ C4 Q& F& Z
带息票据 Interest bearing note . n( y3 u( `3 o/ Q4 }) O
不带息票据 Non-interest bearing note 5 i8 {( y$ F7 G& Z& M/ T
出票人 Maker 0 p$ y0 a' {+ v. s" t5 `# L1 t
受款人 Payee 6 m8 _# h5 g: ^
本金 Principal # T4 O9 I* Y+ @, A; l
利息率 Interest rate
, [, b9 D( }9 g到期日 Maturity date 5 l% n; f, t w% D5 ?2 S3 y9 V! I. ?
本票 Promissory note 1 o8 C; }; g* t* N
贴现 Discount " M0 D! o$ \' V' x: v! O
背书 Endorse " X3 Y' b; B5 F4 b8 c" T
拒付费 Protest fee % J6 z0 c5 F0 _
W) o7 S2 i3 l) X6 [1 ]9 |. C1 M
------------------------------------------------------------
; W4 ?- p; ~* Y（4）存货 ( {, h3 P6 H. i3 a1 l' k% R
存货 Inventory
9 H7 d7 a/ r: N+ g r商品存货 Merchandise inventory
" z: @* N' \0 D2 o, a! I产成品存货 Finished goods inventory
$ P' ~" ~4 f2 L8 T# ?: x在产品存货 Work in process inventory ) Q' j( h& D( a1 ?
原材料存货 Raw materials inventory
& z5 N8 o5 P' _4 L起运地离岸价格 F.O.B shipping point
' U( P5 b3 ^5 y4 d4 E目的地抵岸价格 F.O.B destination
# B% \) u) B/ E. \ c! l) ]4 s寄销 Consignment 3 M0 J. O1 m0 k: R0 d; G( L
寄销人 Consignor 3 m. f) I# _1 `) ~0 o1 K
承销人 Consignee
- j$ r" v/ t4 P4 h9 N4 @* t! c定期盘存 Periodic inventory ) V9 |+ k% e5 |$ I x$ r9 K. S
永续盘存 Perpetual inventory5 L* O: e/ H7 ]% r2 N; u" g+ Z
购货 Purchase
9 r5 a, ^2 d# ^4 U" J购货折让和折扣 Purchase allowance and discounts S+ _" W4 k3 F8 g$ B
存货盈余或短缺 Inventory overages and shortages
) H; f5 W' X4 y2 }! q分批认定法 Specific identification
8 ~. d" m* c: I6 ?加权平均法 Weighted average ' }" N1 H+ K1 f a
先进先出法 First-in, first-out or FIFO
6 r' L9 v9 m$ n6 q3 u" d后进先出法 Lost-in, first-out or LIFO 3 M- w+ V/ D2 X0 Z
移动平均法 Moving average
% \& p9 R& u2 W; y成本或市价孰低法 Lower of cost or market or LCM
( o- E# T# Q/ Q: }9 ^; e% J! D市价 Market value / S& r. H; O% o3 H0 \
重置成本 Replacement cost 4 i8 s0 ]+ N& g0 ~0 Y% g" P2 j# L
可变现净值 Net realizable value
6 `; E; h% j9 J* a4 U/ O上限 Upper limit
2 n: M9 `* t7 t2 r- S1 Y下限 Lower limit $ n: u1 w7 [9 X8 l# C7 B2 n, j
毛利法 Gross margin method - b* `+ u1 u9 L; X
零售价格法 Retail method # U1 v. B) ~1 B# R% D& x
成本率 Cost ratio
/ B- V! R0 h0 w% r* h0 u* c7 R8 H5 g1 Z3 `1 u9 E+ P# O
------------------------------------------------------------' `' H- @ j/ P+ E
（5）长期投资
5 k: F7 O8 V+ m& K# w9 h4 z2 I9 Z长期投资 Long-term investment
6 C; Q# P2 q9 O) |4 B) O6 P% I8 b长期股票投资 Investment on stocks 3 ~! s4 ]4 a- r1 x' |
长期债券投资 Investment on bonds
4 T0 K0 S3 y3 _7 U$ @成本法 Cost method ; Z/ w: b; D8 X' s S% ^
权益法 Equity method ( J$ Y! p9 T. u
合并法 Consolidation method 4 n2 X: O5 D* t9 G* }) p% q
股利宣布日 Declaration date e- \2 ?2 d* W1 Z- k1 V
股权登记日 Date of record $ T0 C/ ?) [, t# i& n
除息日 Ex-dividend date # u/ L' e8 j$ k, D' G) Q$ \
付息日 Payment date
! \; B- ^* c1 q7 l) x& b债券面值 Face value, Par value 3 l. N' x Q% R1 V
债券折价 Discount on bonds & K& f' _0 f J- y/ ~! H& D0 b
债券溢价 Premium on bonds & @0 @- f: V( b7 Q, a' C4 @5 s
票面利率 Contract interest rate, stated rate
' s5 x, \" Y- M! `市场利率 Market interest ratio, Effective rate
! u2 G6 ~4 ~: y4 h% Q4 D0 K普通股 Common Stock
4 k3 _. N1 k, c* `" \优先股 Preferred Stock 2 r& V9 m8 W! h% S4 X) s
现金股利 Cash dividends ; \' u& [: B, X k2 `
股票股利 Stock dividends
/ [. i; p) ]* B4 u- u清算股利 Liquidating dividends
6 y: R/ L7 M% k$ c6 T/ ]到期日 Maturity date . g2 M) A. A, O5 U
到期值 Maturity value 1 N5 b) [$ r6 Z6 O) w2 F/ E
直线摊销法 Straight-Line method of amortization
) u" E) N* G8 O! f实际利息摊销法 Effective-interest method of amortization
+ V3 \2 P" D. ^) u$ C1 J) V; G
# C7 |# ]6 u, Z% z# T---------------------------------------------------------
) K+ b3 \: t6 Y! a9 W$ j# \( n（6）固定资产
) t1 S4 Z* [" w" g: c' T3 S( h- G) R5 |固定资产 Plant assets or Fixed assets + }5 v1 I3 t; k. d8 O3 L' c2 r
原值 Original value 3 }" k, H. O7 l
预计使用年限 Expected useful life
' h/ s" Z! x% `$ \- | c0 b预计残值 Estimated residual value
9 }: H; D; F$ D4 P5 n. Q6 U折旧费用 Depreciation expense
- v# h8 m9 {4 D5 {$ b: t2 H: z. G累计折旧 Accumulated depreciation ; D3 X% E# \: X- R* A5 T" `4 g
帐面价值 Carrying value ! P( k1 e, A' X* W0 r1 n4 C
应提折旧成本 Depreciation cost 3 S8 m6 y/ o% D8 E
净值 Net value
* J' y1 y& o' J3 d# r9 b7 ]2 e+ `在建工程 Construction-in-process * m% E7 n. b5 _9 D9 L2 @" I
磨损 Wear and tear
% x5 S# e8 R' ^. \' T( k过时 Obsolescence : L: T$ w# A# m' ?7 i0 N
直线法 Straight-line method (SL) 7 y0 w7 ~% Z' a: |
工作量法 Units-of-production method (UOP)
* _' U7 _5 p6 X( k. t; V4 t加速折旧法 Accelerated depreciation method 1 P; g5 _- Y$ {
双倍余额递减法 Double-declining balance method (DDB) ! S* q: H$ R; M# a. J2 b0 Z% N+ p1 a
年数总和法 Sum-of-the-years-digits method (SYD) " }* d7 z5 v. s1 G8 S# B
以旧换新 Trade in
) `( D) U& F# W" [5 U经营租赁 Operating lease & R7 h% y) T% a2 Q+ U' q3 B Z
融资租赁 Capital lease # ]% @- \: m( ]
廉价购买权 Bargain purchase option (BPO)
: |- f, D3 N0 B. @- e! v资产负债表外筹资 Off-balance-sheet financing - }$ X; U% d; }" ?7 {0 ]8 W
最低租赁付款额 Minimum lease payments- O1 y0 e0 g8 X9 l, s6 l8 R
--------------------------------------------------------
- ~- j6 m) x1 i9 V$ ~（7）无形资产
! p1 b- C0 f6 _; j* c, o无形资产 Intangible assets
& A9 d8 b x* x ^* R# O专利权 Patents
. U* ?3 N. Y1 U1 D% V8 L$ \3 g# A% E! \# ?商标权 Trademarks, Trade names
$ p5 L; h1 V! w( Q! M8 l著作权 Copyrights 5 Y9 Q+ ^1 l7 o' C
特许权或专营权 Franchises
& x, I5 b5 v) B0 q0 u& D7 @商誉 Goodwill
4 Q5 |: x0 ~% L5 T5 w) x* C. r开办费 Organization cost
8 G& M4 H' s: y! x$ s9 O/ @ N租赁权 Leasehold * z" | f' p& }( T) K1 b& e
摊销 Amortization
* u* O5 F! y+ P--------------------------------------------------------, d8 B+ E$ J& }! }' T3 U! e; l
（8）流动负债 : a. C C3 _1 r5 P- u: a5 Q
负债 Liability
$ ]) J, P& M! h7 [# ^7 [) S6 O: j0 a流动负债 Current liability $ @! ]7 C0 J$ S, \% L" r8 p8 u& |
应付帐款 Account payable
% S7 x' V2 T8 F& Q. t应付票据 Notes payable , k& D" v% t f A1 X" W: L& e
贴现票据 Discount notes * j# z7 k! _; g! e* B, |
长期负债一年内到期部分 Current maturities of long-term liabilities* m5 U0 B9 k( s* I. j% K" U, J
应付股利 Dividends payable " {, j! H. _2 X0 @) u+ Y
预收收益 Prepayments by customers # G7 `4 j2 f7 u* F7 h
存入保证金 Refundable deposits
! A7 p4 M. a) Z( j* y应付费用 Accrual expense
9 @! K2 w/ Q3 h增值税 value added tax 8 Q x, k [( }# d' `* i. A
营业税 Business tax
( v7 f" M; _% C' `应付所得税 Income tax payable
' }/ C8 b: z# ~: L/ Z2 o应付奖金 Bonuses payable - C& q# H! ^& v" z
产品质量担保负债 Estimated liabilities under product warranties
6 _' \0 W6 M# t赠品和兑换券 Premiums, coupons and trading stamps " H1 x/ k5 Z( n& k' |: v8 M6 n
或有事项 Contingency 0 l7 k. F3 x$ y" B0 E c+ A! R" q+ D
或有负债 Contingent , d5 O3 ]2 U# x, V0 U
或有损失 Loss contingencies
/ |( c0 c E- K- d4 J或有利得 Gain contingencies
0 [" T4 ~3 h& k/ C$ b& {+ F7 z永久性差异 Permanent difference
8 P# Q" w" w0 d0 C' G+ T* u7 I时间性差异 Timing difference . n0 Y) y1 \9 ?3 H" K" z
应付税款法 Taxes payable method ( Y S: W |( ]; V' |% h
纳税影响会计法 Tax effect accounting method ( ]7 L+ O& O4 L$ i
递延所得税负债法 Deferred income tax liability method " J: `% c% R9 [
6 L) ?; o- ~ X3 w
------------------------------------------------------------
/ M1 D# B" g( F* e（9）长期负债
8 \! R2 l% Q& _! Q; I9 V长期负债 Long-term Liabilities
# w3 X7 P& _* B# K+ o0 q6 m' ]应付公司债券 Bonds payable $ ^+ X- x# j- q! O
有担保品的公司债券 Secured Bonds
! n. U: s- u3 G% B T抵押公司债券 Mortgage Bonds
" `% ^1 X4 g3 D* g- B! G& i保证公司债券 Guaranteed Bonds
% f4 `9 i$ a( \% o/ n& y信用公司债券 Debenture Bonds ' r3 B$ @ }% Q# `5 \
一次还本公司债券 Term Bonds 5 w# l" P! g6 N$ A2 }6 q1 t
分期还本公司债券 Serial Bonds
6 A9 ?: d- K' \; k: n2 h& E) ~可转换公司债券 Convertible Bonds
! J, w, z; F' G% i4 O可赎回公司债券 Callable Bonds
* a6 |: j. G( J* n可要求公司债券 Redeemable Bonds $ b% m- ]# n3 ~# P" d9 A& l) B1 }
记名公司债券 Registered Bonds
! \+ o( Y2 H! Y. x无记名公司债券 Coupon Bonds
2 R! q2 h( W0 L4 q普通公司债券 Ordinary Bonds ' ~) j( h1 Q! q6 o
收益公司债券 Income Bonds 0 A* ~; D/ B, h" I
名义利率，票面利率 Nominal rate + R7 @5 Z- K# ]3 s* [2 e
实际利率 Actual rate
) s! D3 X- [( `' y& J( G) Z7 X有效利率 Effective rate 7 W% l$ A! }: J" o. [2 T" f I% y- e
溢价 Premium + A1 S0 {& O/ W! i1 i3 i8 b
折价 Discount
B8 d5 }2 E! o$ F a' |面值 Par value 9 N! T4 i5 t- _/ N
直线法 Straight-line method
6 L) T% i% A3 o4 s0 w7 h( l$ a4 a实际利率法 Effective interest method 1 n `( G. {/ N7 P
到期直接偿付 Repayment at maturity - x! y# N4 R7 F8 Q' H" O, @2 ~2 b! U( c
提前偿付 Repayment at advance 2 \2 |+ w! R _7 X2 V( x
偿债基金 Sinking fund
: z3 G9 C; n" |+ `$ w长期应付票据 Long-term notes payable
8 r0 k- Z6 \8 N( K" @* T抵押借款 Mortgage loan6 X% U* g3 _$ q/ i0 l
--------------------------------------------------+ a/ f- J- \! N# l# V! W
（10）业主权益
, B* _9 x; ^) J& t8 P4 p权益 Equity
0 I1 B ^, a* t( ]业主权益 Owner's equity ; G i- W( J8 Z+ _
股东权益 Stockholder's equity 6 Q4 w; v5 F5 M! C/ s$ _( C* s# {
投入资本 Contributed capital 3 p; T) Y* M$ K+ p/ L: _
缴入资本 Paid-in capital
5 H( F' J# _6 D" Y) y+ h股本 Capital stock
& r. l2 A+ Z. m资本公积 Capital surplus
# h3 U3 o5 {; A留存收益 Retained earnings % E# [. P3 r8 K1 j
核定股本 Authorized capital stock 7 z! A5 _) w4 l" E8 x3 x' T& G( @
实收资本 Issued capital stock
3 @+ y: C3 u0 k) W发行在外股本 Outstanding capital stock 3 @$ e( s" L" W f% g
库藏股 Treasury stock
" ^+ u& g$ x) z" F6 c普通股 Common stock
! b0 q3 a! H4 F+ }& u优先股 Preferred stock
; z" D7 m. U: @. @( c) y累积优先股 Cumulative preferred stock
1 z" v. N2 _; z$ ~6 V. c非累积优先股 Noncumulative preferred stock 3 W6 n$ j# p! i7 K4 X1 x3 q
完全参加优先股 Fully participating preferred stock
- n8 M R7 X, R6 r部分参加优先股 Partially participating preferred stock , e, P6 w* W9 b s5 d
非部分参加优先股 Nonpartially participating preferred stock
9 h; [; r7 H' T. y现金发行 Issuance for cash 3 i- ]' f/ v; V# A( [. e e
非现金发行 Issuance for noncash consideration 8 S; ^+ ?: p( n" ^" p
股票的合并发行 Lump-sum sales of stock 8 e6 R/ d1 H/ S6 i0 i) h( V
发行成本 Issuance cost
. W+ G( ~ n) P6 o1 `成本法 Cost method
. S5 _# O! `: c4 k) u) W. u+ I面值法 Par value method
" z- ^5 [! p, ]: y捐赠资本 Donated capital
. E; T6 c( e& l& S# i盈余分配 Distribution of earnings 9 v0 A9 Y% `" Y" J0 p
股利 Dividend 1 {0 r5 L, p( O3 N& f4 A
股利政策 Dividend policy " i' {3 f$ ?+ n3 D5 X0 \: u. T
宣布日 Date of declaration 7 o3 i4 ]: S8 }
股权登记日 Date of record 2 Q- v* y' R3 k
除息日 Ex-dividend date
6 j& K$ e# `3 S! s8 {' v股利支付日 Date of payment 1 u: U/ z8 X+ ^5 i$ O- N1 ?
现金股利 Cash dividend
3 h% M; \& P2 ]# s8 F7 A股票股利 Stock dividend ! S' j$ o( |) x2 }" S
拨款 appropriation ( h; z) `4 ~& _. s" n7 V7 i
------------------------------------------------------------
! N0 h9 u" i& k（11）财务报表 $ Q6 r0 l0 w7 l# W% {
财务报表 Financial Statement
4 |4 f3 b; ~, O1 M0 _* P F% k资产负债表 Balance Sheet
/ H) ~7 ^: g" E2 t$ E收益表 Income Statement ( t. t. f$ Z" l$ N/ n
帐户式 Account form ) G% F- e6 F! ^
报告式 Report form 9 z7 N: e) D# T6 b, J* G
编制（报表） Prepare
; T9 C2 B2 k9 R3 R1 t! t3 j工作底稿 Worksheet
$ R* W. V, P0 m8 c多步式 Multi-step , H2 X+ a8 a. S' S; p
单步式 Single-step
2 s) W. @2 V- ?-----------------------------------------------------------: I8 X5 G! }6 }
（12）财务状况变动表
$ ^7 s9 h8 d! d F# p财务状况变动表中的现金基础 SCFP.Cash Basis
* v& N# e- k* k B2 o/ J（现金流量表）
+ L2 X8 t5 X. o U财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
, A7 m, E2 I/ T& q4 V! S( G0 i（资金来源与运用表） ) P6 h7 |5 x- Y& p: d
营运资金 Working Capital 6 w+ E9 z, N; ?4 J+ v/ P2 A
全部资源概念 All-resources concept - u) n% z7 m6 O; Z! \- }) @
直接交换业务 Direct exchanges 3 A: S5 p" ]' D2 p- c* @& S
正常营业活动 Normal operating activities # k" n9 s$ \. g% J
财务活动 Financing activities : Z, |- j4 t1 @' h
投资活动 Investing activities
1 z6 Z2 ^& ^ r; w0 M-----------------------------------------------------------
3 D( T: R3 @8 E Z* i( M: H（13）财务报表分析
& Z$ r7 l" y! q1 a财务报表分析 Analysis of financial statements
! z9 I9 @ N- e7 o比较财务报表 Comparative financial statements ) ]8 H y7 q6 _. g5 K/ t9 t
趋势百分比 Trend percentage
3 i' P8 C5 x5 l1 u& T D6 c比率 Ratios ( x- Q( O @- @, ^3 [% I+ n) m
普通股每股收益 Earnings per share of common stock
; w) }; p) @* _) m1 ~股利收益率 Dividend yield ratio , h L L) M$ ?" q* z; ?; @ g
价益比 Price-earnings ratio / ~( |" s T0 R9 j. b8 g
普通股每股帐面价值 Book value per share of common stock
7 |- l! |4 H# O# r/ o- C资本报酬率 Return on investment
& M; S" Y" c; D7 e- \ J总资产报酬率 Return on total asset
2 e4 g* z$ {, d8 o5 w5 |债券收益率 Yield rate on bonds 1 M0 }/ M+ c- X% y
已获利息倍数 Number of times interest earned 7 z2 ]0 G% B* |" M8 z, D
债券比率 Debt ratio 6 ]5 g5 W+ w8 k
优先股收益率 Yield rate on preferred stock
" B$ f4 ]: e) w营运资本 Working Capital 1 D, L! j* v* n, L" n; p
周转 Turnover : r( k R6 E' r3 x7 V1 x0 \7 {
存货周转率 Inventory turnover
* G( c' m( A- _2 k6 w& ~3 |应收帐款周转率 Accounts receivable turnover 0 [" c4 Q/ e) R5 x. T# S5 T
流动比率 Current ratio
3 X$ Z* f5 Y, U0 y. H% n, t5 R速动比率 Quick ratio
* ]4 g0 N5 h1 ?* H% p& h m酸性试验比率 Acid test ratio
! Y. v8 @* _' M$ z. P4 K6 {------------------------------------------------------------
! q2 ]9 P) U: h+ V, ?
! |1 [' ?$ P4 L5 P) ? @（14）合并财务报表
6 ^" g3 W( [+ R0 i合并财务报表 Consolidated financial statements
1 i0 x {5 {* N- \吸收合并 Merger - }9 ^9 f2 T& v! Y
创立合并 Consolidation # N3 W$ X0 n# i' Y, A7 I
控股公司 Parent company * q; }# Z8 h: U2 I9 L6 U
附属公司 Subsidiary company / z4 o( d) K w% D/ t( G& t& b
少数股权 Minority interest
$ k+ d6 \. n; b. y1 J8 p权益联营合并 Pooling of interest
9 j* E; g2 d+ M! R购买合并 Combination by purchase 2 N1 g/ Z$ `; i. }1 r" L+ D/ w' B
权益法 Equity method 1 Y4 u! I- q6 V! j$ w8 N" c# G
成本法 Cost method
2 }6 |: Y* W# S2 r
, b/ e* c( D! [, I------------------------------------------------------------+ f$ Z2 k2 l7 u/ j; C' W
（15）物价变动中的会计计量
& U. A! p4 S9 Z) P物价变动之会计 Price-level changes accounting / u( Y* Y" S6 G& J5 t6 J4 W. N. S7 z
一般物价水平会计 General price-level accounting ' h% P" j- Y! E- Z6 Y" _
货币购买力会计 Purchasing-power accounting : r7 J; m! r. Y' g' G' X0 \
统一币值会计 Constant dollar accounting + M4 r% J, P6 M" B
历史成本 Historical cost
# E( `! g% @5 b- \7 r, h! T% r现行价值会计 Current value accounting + J% m/ Z9 a$ [! [3 Z! ?7 |: c- {0 h
现行成本 Current cost , h, ]! s# P) T4 K' f" P
重置成本 Replacement cost
C) w; Q& W7 Z+ A! t' Q物价指数 Price-level index
5 A' e( w$ s; V6 N' d! A国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
+ @! L$ x/ u5 N* ?" I; N消费物价指数 Consumer price index (or CPI) . ^$ c4 S* }" ~. M, ^
批发物价指数 Wholesale price index
, u) H3 v. P. `# B8 y' C货币性资产 Monetary assets # f# U* `8 y3 N5 t/ T: R/ L2 X- z
货币性负债 Monetary liabilities
. F& R7 f% s: O! b8 X货币购买力损益 Purchasing-power gains or losses # F. Y5 Q: a" u
资产持有损益 Holding gains or losses
, \: _4 Z0 a# \- Z( w5 ? g/ D; p7 T5 p未实现的资产持有损益 Unrealized holding gains or losses
I9 ]4 L. \& L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
