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（1）会计与会计理论
, t K; t4 M' |8 Z! s- {: i- D* N会计 accounting 1 |1 E& Y& |; c7 Y7 P# b; n
决策人 Decision Maker 2 t2 r r% u. p1 m
投资人 Investor * v4 V4 `; d3 ~0 I4 V
股东 Shareholder
5 E4 V% \% M4 z债权人 Creditor
5 }: I+ s8 a ?( r. Y# E$ d- e财务会计 Financial Accounting
9 N6 \: T7 s3 j4 [管理会计 Management Accounting
1 b' Q1 h, M; y$ x; g成本会计 Cost Accounting . ^1 m* N- v* @. t0 K
私业会计 Private Accounting 1 y% y3 A3 b1 A7 ` G. s
公众会计 Public Accounting 7 r! X% j ?/ T: V
注册会计师 CPA Certified Public Accountant
* i6 P3 `) |; L国际会计准则委员会 IASC
/ n3 g" }7 n8 ^0 P2 L: e& q美国注册会计师协会 AICPA
: f- P* e# u; T5 k$ S; y7 x财务会计准则委员会 FASB $ e+ Z$ f) N: r% d: F3 c, Y$ ^
管理会计协会 IMA" A. T W# W1 ?) d L
美国会计学会 AAA
' w+ z' l( ^% D. x+ j税务稽核署 IRS 3 P! K B1 {& o j1 V4 n4 b
独资企业 Proprietorship % a4 x9 Y9 j3 _/ a2 I5 o+ }% Y3 i
合伙人企业 Partnership 1 [2 d8 W% t3 E5 n& K- ?# U+ _* S
公司 Corporation % H; N' _( g& n
会计目标 Accounting Objectives
1 s: N, [( P+ @& F S& d会计假设 Accounting Assumptions ; S* P. W! c9 \' G# G
会计要素 Accounting Elements
, m* T7 b4 F5 e8 ]8 f0 ]会计原则 Accounting Principles
' a& g9 w6 U. M; [. H& t: q& C/ l会计实务过程 Accounting Procedures 1 ^/ r4 ]7 i# h* b# k5 D; }; R8 z
财务报表 Financial Statements
: s+ D* u, l+ Q/ f财务分析Financial Analysis " U6 Y5 u! O, b# a/ t- n8 s
会计主体假设 Separate-entity Assumption 7 @$ D6 q' `$ H$ z5 `
货币计量假设 Unit-of-measure Assumption 6 f$ D" Q' d/ Z. h# d/ x
持续经营假设 Continuity(Going-concern) Assumption
}- M2 K3 N$ ]$ X会计分期假设 Time-period Assumption , c1 B, d4 Q# N W6 K0 [
资产 Asset : o3 F' E3 I7 X7 b8 @( C- q# ?
负债 Liability
' M! z/ O: v0 U5 j, A业主权益 Owner's Equity , e+ W1 a" ^6 ^, @: w
收入 Revenue 0 k$ `8 z! [$ u- M
费用 Expense
1 j! q" E S2 D8 A; }7 k6 `# i% l收益 Income 8 y a; `) ?2 S6 t# D
亏损 Loss
# a3 q' L$ c2 B, a- `: W5 K- z历史成本原则 Cost Principle
0 V+ ]& n8 l+ o7 P收入实现原则 Revenue Principle
# H* V' y/ I8 k2 |% c0 B+ w' f配比原则 Matching Principle $ C% j+ P) h4 ]( b+ ?
全面披露原则 Full-disclosure (Reporting) Principle 9 M& P( ?( I3 ^
客观性原则 Objective Principle
. }1 @+ I; }7 P( e/ G8 x4 G% D6 e一致性原则 Consistent Principle
2 e; z( f( u6 F; b' \可比性原则 Comparability Principle % c" _( ?6 |# Y6 B7 P3 o9 a
重大性原则 Materiality Principle
( X5 _. ?7 \; F2 A, ~稳健性原则 Conservatism Principle
2 l! i) g/ \8 G权责发生制 Accrual Basis
1 C, z* r/ q5 ?1 c( G现金收付制 Cash Basis 4 |" R- |: q) a( Z$ W" r
财务报告 Financial Report - b# p/ `3 t! s2 L, d. B5 h
流动资产 Current assets + k5 N/ P7 W7 G- P
流动负债 Current Liabilities
. e$ y# Q5 { J- {5 j- C长期负债 Long-term Liabilities 1 i: `. c# F/ O2 ]# f l
投入资本 Contributed Capital ! |; F) O7 _* x1 Q" l
留存收益 Retained Earning
: o+ Z8 c( N- p
0 j9 u% d- c/ Q/ j3 O------------------------------------------------------------/ j4 t6 B6 U5 h, g. J
（2）会计循环
* V: D& w2 i. [. e& B9 P会计循环 Accounting Procedure/Cycle
1 ?8 X6 X, a/ P, m会计信息系统 Accounting information System
1 \- U- H- H! \1 N) u3 T* T帐户 Ledger 2 H1 O3 I" e1 a! C8 F
会计科目 Account 4 D$ V( `3 o8 `$ V) H: j! B
会计分录 Journal entry
* @% _! l/ O0 M" _- H) }原始凭证 Source Document
- X* S7 |7 q5 v' C- r- `$ t' n日记帐 Journal ) U4 L! U" t4 a7 M4 X0 q; E9 T
总分类帐 General Ledger 2 E1 m# v# Y: _: ~0 U
明细分类帐 Subsidiary Ledger $ {. e# N! J9 ^1 F4 s4 ~4 y
试算平衡 Trial Balance * V3 X2 C8 L- _% [) }
现金收款日记帐 Cash receipt journal 9 _- j4 s( n1 N/ v
现金付款日记帐 Cash disbursements journal
8 a4 g2 H) @6 e4 b! o. a销售日记帐 Sales Journal , }; G9 F+ T8 x
购货日记帐 Purchase Journal : |& ]" i3 U5 a$ [8 m( U; W
普通日记帐 General Journal ( a' V s! ]1 f" \. N4 R; A' |! q
工作底稿 Worksheet , J8 d5 F3 V3 a4 z8 ]
调整分录 Adjusting entries / O2 t% o/ p) b/ N/ J
结帐 Closing entries
8 m5 }5 S1 q' \0 i: \5 r" _6 f1 W& p+ d( K' D; r+ n, v1 n9 O
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' f% D8 J7 X8 ], [8 Q2 t# n" Y4 ~- _（3）现金与应收帐款
, U: o4 A7 E. \9 |5 N8 @现金 Cash
9 z- v5 G$ J/ ]' O8 |% }银行存款 Cash in bank 2 z: \/ [/ N; I
库存现金 Cash in hand
- E- \4 j. x9 Q' Z9 Z流动资产 Current assets & [$ c. L! [+ J) m9 c
偿债基金 Sinking fund
1 y* U! H7 h2 d# V! U定额备用金 Imprest petty cash
5 {7 H5 Y! ~. ~( g2 Z$ w支票 Check(cheque)
4 U. ~+ s. h* ^% Y% j0 r+ l% N银行对帐单 Bank statement
! [/ W, Q s1 @( P/ R4 p3 e银行存款调节表 Bank reconciliation statement " Q4 m* l+ m: d- m
在途存款 Outstanding deposit
* e0 q4 I2 W1 D( Z) [在途支票 Outstanding check
0 S0 C' l5 o- ]* S9 o# \- O' @应付凭单 Vouchers payable
" f5 C2 T6 n6 w# @" u应收帐款 Account receivable
/ ` q: e2 O/ A/ z' Y应收票据 Note receivable 1 {5 |/ }; p; ]$ }) O5 n; q
起运点交货价 F.O.B shipping point : h+ o# `5 C$ y, a; [* F
目的地交货价 F.O.B destination point
0 L0 E2 ]* H! F! b% o4 h' A商业折扣 Trade discount
: n' _% G1 L; o. V6 K# [" c G现金折扣 Cash discount
6 l6 f& o. }( L6 ^销售退回及折让 Sales return and allowance $ V$ `0 |. e, S( O
坏帐费用 Bad debt expense
8 A1 _8 m6 Y) E$ t% \" c( M( ~备抵法 Allowance method 3 }4 H+ K6 O, G9 N5 S" ~
备抵坏帐 Bad debt allowance " n6 d, I- Q! t& I! z' J
损益表法 Income statement approach 8 d7 h$ R+ `- k$ z
资产负债表法 Balance sheet approach
4 S; b l1 y7 d8 ~6 M* E! V' f帐龄分析法 Aging analysis method / d, N8 \/ m# g: A
直接冲销法 Direct write-off method
0 p- _% q* ]9 Z8 F; L0 p带息票据 Interest bearing note
) z3 {& w2 {$ G; I不带息票据 Non-interest bearing note % g4 r- \5 o/ o D2 D
出票人 Maker
. {( u3 d$ w" m' Z- Y# \受款人 Payee
* ^" r: @9 V0 d1 d1 h本金 Principal
- H: J0 o. r9 \$ |* O利息率 Interest rate " f' ]3 x8 ?2 l
到期日 Maturity date
! W1 R0 \: {( k本票 Promissory note
/ G" h* K+ P; J9 k! _% e贴现 Discount % c0 V4 Y' n3 j9 L- g+ [
背书 Endorse
K0 p6 z" b8 D0 u拒付费 Protest fee # v4 l: B$ j: P$ o
$ ?8 R5 [1 a; ?+ A1 x1 S
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, k4 p5 e# W1 g7 }. |( ^（4）存货
2 j7 Z8 x$ m4 ~9 _, x存货 Inventory 2 v# V- q9 @/ H) E( F/ o& p5 Y- |
商品存货 Merchandise inventory
V- B6 l7 n8 s6 |" e B1 t产成品存货 Finished goods inventory ) P8 L$ D8 @% G0 Y+ W# {% q
在产品存货 Work in process inventory
7 H. Y, P8 i* m! ?原材料存货 Raw materials inventory 5 l) w8 {( _! v2 D3 z" E
起运地离岸价格 F.O.B shipping point
) M* b5 B5 ~/ R: W" K; |* D1 i+ A目的地抵岸价格 F.O.B destination + B# C }* M! ^$ t9 W6 U/ s; y
寄销 Consignment
6 [% K+ P! C2 Q, @" G) j9 Z7 z寄销人 Consignor
7 \0 _: J/ m0 D+ x. y3 c承销人 Consignee ; U3 W1 a, g7 ^
定期盘存 Periodic inventory
l a8 Q2 |: J3 U6 L) j永续盘存 Perpetual inventory
. D9 v8 q# B* F7 N6 q购货 Purchase & d3 v4 @: B. b! M8 ~6 a
购货折让和折扣 Purchase allowance and discounts Z0 n% Y8 x* e! P8 D6 d1 J
存货盈余或短缺 Inventory overages and shortages ! i* \' Z2 Y9 M8 L
分批认定法 Specific identification : y$ _3 A& B) z2 ?8 k' f
加权平均法 Weighted average : |5 _2 U7 I. N* X
先进先出法 First-in, first-out or FIFO
' U$ D$ I3 A; t8 S后进先出法 Lost-in, first-out or LIFO
' ~, c0 {' U' c5 [, G! q移动平均法 Moving average
" e3 S' j- T, f) N: R" D成本或市价孰低法 Lower of cost or market or LCM - Z; g+ {4 `2 S# |! `% h
市价 Market value $ l: V; ~2 O& s; `5 A& `# h* f
重置成本 Replacement cost 6 V% ?1 ^- ~, V- m$ K Z1 V! s
可变现净值 Net realizable value 6 G4 h* W+ c7 {; [1 s; J( J8 g
上限 Upper limit ' w7 m) k1 M( }, s+ q
下限 Lower limit
. x' D* f7 B. G6 w, `! ~ q毛利法 Gross margin method 8 X/ T" u& ]+ O5 O5 V+ ~6 `% M
零售价格法 Retail method , l r* A. O- Q
成本率 Cost ratio . K; U# ^6 ?. d0 c4 i [! O& A
# | b" K* h' i, Z6 \: N------------------------------------------------------------
0 g% u/ u5 Y. f1 R（5）长期投资 8 ?& B; f' f2 }4 h
长期投资 Long-term investment G) _% p! T) N5 W
长期股票投资 Investment on stocks
/ | x( U3 S5 l2 L5 _( S! K# l# p长期债券投资 Investment on bonds
( Z) Q' F- ~2 L6 a1 e- `9 |) I成本法 Cost method
' C9 o' l7 W2 P& Q, C& B权益法 Equity method
' D$ Q8 N/ x. {% I& k `0 ^合并法 Consolidation method g5 p+ j, U9 n( e8 X' d7 Z
股利宣布日 Declaration date " g, W' X7 G: ` `0 V4 ?7 F
股权登记日 Date of record ; k4 _2 g, _) I4 |+ M' |
除息日 Ex-dividend date : M& [7 H" U1 L) o" v& e! k
付息日 Payment date . m; t3 }9 [$ v2 ]# ]
债券面值 Face value, Par value ' Y+ {! y$ ^1 f4 O$ M
债券折价 Discount on bonds
. C1 l* m a* M6 |1 c债券溢价 Premium on bonds ! t+ y T: n( {' c, Q! Y/ f; |
票面利率 Contract interest rate, stated rate " h3 y6 z) d$ @* f0 Z+ x% w
市场利率 Market interest ratio, Effective rate , D6 T5 P2 h4 X# M3 k! h/ I
普通股 Common Stock
0 I: V+ f: I- B0 J" p3 Q优先股 Preferred Stock E P% W! `' b
现金股利 Cash dividends " P8 R" d* w; [% U' x
股票股利 Stock dividends % k* y' k- G8 R& R
清算股利 Liquidating dividends
9 ?& J8 y- R5 y7 F& B到期日 Maturity date / H/ M/ l- s3 {! r! `6 o
到期值 Maturity value * @) x9 z9 Q7 j. m9 P2 n# a
直线摊销法 Straight-Line method of amortization & S+ \ W' q8 [: }; N Q8 o
实际利息摊销法 Effective-interest method of amortization9 G6 P( [) [1 z) s& L* O; c
3 f3 k, j! X8 n( i5 P---------------------------------------------------------
& Z2 D; @2 ]: A* D/ s) Z（6）固定资产 . w$ U4 w# Q' Z; [, q
固定资产 Plant assets or Fixed assets - K3 c; `5 k W) Z+ D! L
原值 Original value
" `; k. Y& D9 w( f1 i1 \预计使用年限 Expected useful life
0 g8 `8 |# F! `6 l预计残值 Estimated residual value
9 N0 u! ?9 K) @8 i折旧费用 Depreciation expense . T6 N' m0 o8 R/ F+ [7 X
累计折旧 Accumulated depreciation + d2 A' _; t3 A
帐面价值 Carrying value ; y* D K0 s; M3 \* G
应提折旧成本 Depreciation cost
/ k; a; [- s& x: c0 m. c! X净值 Net value * G# g* r( K/ G, B, C
在建工程 Construction-in-process 5 e2 v& y% J4 | }3 Q" f: _$ Y
磨损 Wear and tear ( s. a. J& Y: F5 d4 ?
过时 Obsolescence ) L/ ]1 ^% O/ P* b: n/ y
直线法 Straight-line method (SL) ; b7 F6 _. S8 `0 U
工作量法 Units-of-production method (UOP) ) h7 S4 i" P v% `$ B
加速折旧法 Accelerated depreciation method
2 Y \5 Y2 J, ]) N5 |双倍余额递减法 Double-declining balance method (DDB) 1 `7 K! _# h( \, S# U3 l
年数总和法 Sum-of-the-years-digits method (SYD) : B7 u6 u8 A0 k4 ~% R4 ^8 t5 C6 V, ^
以旧换新 Trade in
9 C% z! H. b; I Q经营租赁 Operating lease + j* I v; q( j* P" s- f! m
融资租赁 Capital lease
7 R4 P f4 F7 Z% g廉价购买权 Bargain purchase option (BPO)
0 y7 K1 X; O! G0 R& n3 t/ }资产负债表外筹资 Off-balance-sheet financing
/ O8 M) d% t3 q- r P最低租赁付款额 Minimum lease payments
5 z8 u* Z( V" b, l& ^--------------------------------------------------------, X0 N9 K+ b0 K
（7）无形资产
. j; a$ T* a; e z! V. E无形资产 Intangible assets 0 F& G" ~. j" V, q9 A
专利权 Patents
, u- I4 \2 @0 P$ w) r$ o, _商标权 Trademarks, Trade names 9 n0 k) Q2 ?6 k
著作权 Copyrights
$ [) |& D5 P& M; u+ h# p. }特许权或专营权 Franchises 1 H; H; O! ?& t0 k/ B& j0 N
商誉 Goodwill % d" K+ M& H3 f& j9 F, E
开办费 Organization cost
& ?5 A% L; H5 I, d6 Z( f( l租赁权 Leasehold 5 E$ D T' H+ H4 }1 v
摊销 Amortization * b5 X1 ^) i% {; g1 B( G
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7 |" A$ I! M2 e/ ?/ y; A& `4 F* p) J（8）流动负债 ' E! ^0 c! [$ h* y! }& s" @- N4 U
负债 Liability * S, {* Y V+ K' P' |+ |! `
流动负债 Current liability
# d: R, u0 |" {应付帐款 Account payable
. N3 u0 [5 ~1 v; Q应付票据 Notes payable
3 j6 E5 X- D" ^" B% {; E/ u: g贴现票据 Discount notes + V \' M* V0 t/ t4 D% S/ V: M1 Y8 c
长期负债一年内到期部分 Current maturities of long-term liabilities! V7 U- r) s7 i* f
应付股利 Dividends payable
; c2 g6 d# i, @$ \9 z7 {预收收益 Prepayments by customers
* S( {& |* m ?2 x存入保证金 Refundable deposits ; B: Y/ G. }5 l' q% V5 y% V
应付费用 Accrual expense - p) ~6 Y8 L* {5 I% T- |- e- x
增值税 value added tax ; h& e6 r8 W5 D9 o4 o
营业税 Business tax 7 G" x0 c2 C9 c. V; \
应付所得税 Income tax payable 8 u/ j7 D) u* T5 s
应付奖金 Bonuses payable $ a0 ]; S0 j+ P! ?8 Z2 J
产品质量担保负债 Estimated liabilities under product warranties . M/ B- A% ? O+ U9 [
赠品和兑换券 Premiums, coupons and trading stamps ' s7 j$ E3 L! z' E1 r& K
或有事项 Contingency " V" X. y: H' \! D4 [% i! u
或有负债 Contingent
; z, U+ ?* X2 V+ N或有损失 Loss contingencies
8 K/ A5 w( ^9 [6 u" q或有利得 Gain contingencies 0 I" e/ ^% j! E' ` l- C
永久性差异 Permanent difference , _2 A, {9 I1 v+ q
时间性差异 Timing difference . S- D" h1 c$ }9 P
应付税款法 Taxes payable method , Z% T# }1 Y5 g
纳税影响会计法 Tax effect accounting method
" h3 H x* ?1 t! X( |# H4 A% s递延所得税负债法 Deferred income tax liability method 7 _+ F+ n. X5 L" C
( h* V: j0 q+ w }! H% A# R# N------------------------------------------------------------8 p2 h h4 g8 p s
（9）长期负债
" `* Q% a1 Q6 s" `8 D长期负债 Long-term Liabilities # p2 C4 ?, e% F9 _8 _% X
应付公司债券 Bonds payable
/ Q$ z; j! b2 @$ s有担保品的公司债券 Secured Bonds
8 d% u1 l2 z) O. A- v; C抵押公司债券 Mortgage Bonds
: O5 T, u! x* P' b$ M+ ?/ M/ H保证公司债券 Guaranteed Bonds ! p2 n! Q$ h' P5 V; r- y
信用公司债券 Debenture Bonds
: i5 S( p2 \7 E; {' s. t一次还本公司债券 Term Bonds # |1 R5 r: C! C
分期还本公司债券 Serial Bonds
; {. R2 w3 P' ]& @8 N3 u1 S3 z可转换公司债券 Convertible Bonds
( z0 x5 O" g0 P& S可赎回公司债券 Callable Bonds * @1 P( x, Z0 {8 I$ W F
可要求公司债券 Redeemable Bonds
! ^4 ~2 T; A2 g& C) V记名公司债券 Registered Bonds 4 n, f+ N' N3 X4 E8 C: @% F
无记名公司债券 Coupon Bonds
& ?1 r9 L- h0 V4 I1 S; U普通公司债券 Ordinary Bonds 3 d1 b2 h1 ?; R' M
收益公司债券 Income Bonds
. ~; j; n2 P8 b* n5 M$ \: {名义利率，票面利率 Nominal rate ' \ R' |2 [& C: C) Y
实际利率 Actual rate
* q7 }. q5 g: k有效利率 Effective rate ! h2 [! d6 g5 M" m
溢价 Premium + y4 Y3 }8 m( L+ Y+ }6 r2 z
折价 Discount . U7 W: c2 F- y5 b0 d
面值 Par value
) F2 O: s8 ^4 B9 V8 T' K3 s直线法 Straight-line method
$ Q5 b0 z' A9 O1 f& \实际利率法 Effective interest method 9 |7 b( p. R0 T F7 L/ a/ C
到期直接偿付 Repayment at maturity 8 p7 R* i$ O- n5 H6 c
提前偿付 Repayment at advance
; P5 o* S% @8 U' A0 W偿债基金 Sinking fund . D8 C# A% n4 C
长期应付票据 Long-term notes payable . W& ^, x: {% g) Z
抵押借款 Mortgage loan7 B. r* @. B" m3 Y7 b! O; t
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; s" O( X U# J0 O) t j（10）业主权益
0 e$ P7 u2 S. [6 M/ W% ] b F权益 Equity
5 R/ u( k& o1 P业主权益 Owner's equity 6 x3 q: M% B/ R ?# o
股东权益 Stockholder's equity
1 Z1 n. z, C; _# l" m投入资本 Contributed capital
1 k2 Q! x: s0 Q/ o% M6 O缴入资本 Paid-in capital
* }. V9 [1 ~! O) d; c股本 Capital stock
6 r2 l) ~# ]- w5 x" O5 i' l3 O7 W% `资本公积 Capital surplus : F3 Y+ T7 D" l- B7 M6 I- z% a
留存收益 Retained earnings & T, k. Q! X9 g, g1 A
核定股本 Authorized capital stock
4 f: h' G1 L1 z: u; T' |( K3 k) e实收资本 Issued capital stock
7 A6 ~9 k! s+ y$ D7 l& C发行在外股本 Outstanding capital stock $ O, V G' `! z" i+ M: S2 M
库藏股 Treasury stock # S) s9 D# I) U6 D! Z
普通股 Common stock
: l/ t& n& t7 d& ]" X优先股 Preferred stock
0 [/ r7 V7 @" B4 O% y- G Y/ Q累积优先股 Cumulative preferred stock
7 ~( l4 {7 o( m# X非累积优先股 Noncumulative preferred stock
4 b8 r; q" E9 z( Q t" z0 P完全参加优先股 Fully participating preferred stock ! R! L9 O0 T6 `% F# H
部分参加优先股 Partially participating preferred stock
" T# S* p( f- B! h非部分参加优先股 Nonpartially participating preferred stock . w: w3 u0 q* }% R* `" s
现金发行 Issuance for cash
$ I6 {' J) U( i* f( @3 Z+ b" R非现金发行 Issuance for noncash consideration
J a _$ w1 E5 ^ c. s r股票的合并发行 Lump-sum sales of stock
6 r# t; J5 b2 j# f# X y! c' Y+ r0 D发行成本 Issuance cost 9 R. L9 x/ [- F. Z
成本法 Cost method
& l$ i3 z# u t! Q面值法 Par value method
8 H/ T h# `$ ~ ~7 s捐赠资本 Donated capital " M& R, |# Q2 ~+ c- Q: _
盈余分配 Distribution of earnings
! W$ f D. Q1 u0 i3 x( y4 U股利 Dividend 5 O2 j! [' \2 \: w5 A
股利政策 Dividend policy
9 a ~& E, N# r1 C- A1 l* g宣布日 Date of declaration - U; P0 R# I& X* J/ H! j
股权登记日 Date of record
* k- |1 c( N) h, V9 M/ x( R% a除息日 Ex-dividend date 6 \% H v' c2 P ?
股利支付日 Date of payment
4 W- b$ h. `$ t* Q; b4 k现金股利 Cash dividend
! [3 o8 I4 e5 ]5 _* j8 |股票股利 Stock dividend
& J4 W: o z; e5 Z# y; S拨款 appropriation
) e0 h* ]) S/ U% z {) _ `------------------------------------------------------------+ j7 i8 u# n s% f: g7 R
（11）财务报表
* {$ S$ k2 x' r+ M财务报表 Financial Statement
/ }; l6 a5 v5 r. }. \资产负债表 Balance Sheet
9 U0 E( Y/ T7 p k0 c收益表 Income Statement
' Y( L, }8 }) ]* N% B( z% S k7 J帐户式 Account form / b( {- a) I9 `5 \
报告式 Report form
; @9 {4 z( }; P6 S' d$ j" K- n编制（报表） Prepare
, K d2 x4 n& V# p2 x1 {* j工作底稿 Worksheet 7 d7 O' Z6 C1 j7 L* f/ H
多步式 Multi-step
8 g5 `' V2 r" S6 F$ I8 t8 r5 f单步式 Single-step 7 p! s2 h w- F$ v
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* w/ ^# g$ L! L* ?; p2 n" P（12）财务状况变动表
7 t& I9 X. P9 g) r' r$ a财务状况变动表中的现金基础 SCFP.Cash Basis
+ o8 n9 Q& F: w3 j- H（现金流量表）
! E; m0 L0 T. r z# I& M5 n财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
2 `1 G" y: d7 {5 O/ m: q（资金来源与运用表）
+ d/ J$ t6 A; `/ | r/ a营运资金 Working Capital 7 f. P4 `8 m' P, w8 g
全部资源概念 All-resources concept
$ C% W0 X5 w( N( B& ^直接交换业务 Direct exchanges ( W4 o( g; x6 Z; ~
正常营业活动 Normal operating activities ! u' h6 N- _% P4 S/ a9 |0 m* Y
财务活动 Financing activities
d- k# R0 r T) \; p7 e投资活动 Investing activities ; v. e7 N" @/ j# D3 [
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6 R- n+ }+ B; x6 W（13）财务报表分析 " e: J5 r4 n2 B8 c1 {! g2 P) z
财务报表分析 Analysis of financial statements
8 w. _3 p$ z% O, s+ {1 t) b比较财务报表 Comparative financial statements ! o8 D& V; [+ |, m
趋势百分比 Trend percentage
( a; C+ W" B, d# j/ J w8 B比率 Ratios 5 d o% B! Y# E; n/ O$ {
普通股每股收益 Earnings per share of common stock 9 I6 x1 _: Z$ d# O( m( D
股利收益率 Dividend yield ratio
) S" T/ y4 @* z! g! W4 L价益比 Price-earnings ratio
/ x+ o5 K4 o* T( S: c普通股每股帐面价值 Book value per share of common stock ' ?5 `; p% w+ Q, V/ R, F, X8 F _3 d. Y& k) w
资本报酬率 Return on investment
5 Q& h' e% H/ h5 Z# x总资产报酬率 Return on total asset 3 l, W, b8 H- Q% H. L
债券收益率 Yield rate on bonds $ @+ ]# B2 S( h# u& x5 g
已获利息倍数 Number of times interest earned 3 O7 t2 y9 Y5 m9 e! a9 e6 R
债券比率 Debt ratio
& J2 d& B6 j, i% F9 B: H! h* B优先股收益率 Yield rate on preferred stock ; F4 C! v2 D8 b! n% j) O
营运资本 Working Capital
; o4 ~2 |/ j* J. O9 y周转 Turnover - S( N6 G$ m/ X3 n
存货周转率 Inventory turnover
0 g" a1 D+ s, S W应收帐款周转率 Accounts receivable turnover
+ g) q t# s- F, D流动比率 Current ratio
+ L" f& o4 N6 }3 z( r! N速动比率 Quick ratio ) y! a& X9 \0 _
酸性试验比率 Acid test ratio
5 t9 W1 a- _' P/ K0 \, v------------------------------------------------------------
- c* |9 Q; u7 p1 p. F+ O1 |# ?5 O. D# N; x2 _' [$ l! Z; s
（14）合并财务报表 5 k3 ?8 Q- w7 L9 x
合并财务报表 Consolidated financial statements , o# p. `1 p# d% q
吸收合并 Merger
( {+ _7 t$ {: A" p* i$ C- ?创立合并 Consolidation - ^( j3 e* m! d( e6 ?, V; k+ P; g
控股公司 Parent company 9 w- E6 L7 ?2 ^7 W4 D5 { o7 v; ]
附属公司 Subsidiary company 5 v0 a) n" W& ^
少数股权 Minority interest
+ h P) p7 W9 ~: I9 s权益联营合并 Pooling of interest
+ n3 D3 a7 k- N' C6 G( K4 \7 Q购买合并 Combination by purchase
& V$ J6 }1 @& h% M6 b- ^权益法 Equity method
) T% e" T( C& @0 A成本法 Cost method
" q) X$ n# L3 Z
" r7 P1 j& b( ]! v------------------------------------------------------------" f8 L; p" K1 }5 _9 p
（15）物价变动中的会计计量 # I( k5 y1 @% ^* D
物价变动之会计 Price-level changes accounting 3 [% W- H8 M; \9 z9 W l. L9 u' V7 m9 _
一般物价水平会计 General price-level accounting 3 G1 R) I" G+ [2 z6 B
货币购买力会计 Purchasing-power accounting # V2 F% W4 ^7 m; s5 N# T
统一币值会计 Constant dollar accounting : Z6 u/ v3 i P. j% G7 P
历史成本 Historical cost
' e- I; J4 Y# D. \: I2 C现行价值会计 Current value accounting - j% {' h' t/ h: U8 E
现行成本 Current cost & w8 o. y. t9 V$ T! b2 g" F
重置成本 Replacement cost 7 |' @ R4 v) n% l! d
物价指数 Price-level index , C8 O' E! M: c# Y; y
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; t$ Z9 o! o0 |/ Z# {
消费物价指数 Consumer price index (or CPI) 1 D9 c9 v. e p3 p
批发物价指数 Wholesale price index
8 f0 }& o& K J0 h/ i( u5 N2 U) x货币性资产 Monetary assets ) L0 @: J. t# I2 c0 N
货币性负债 Monetary liabilities
; i, i+ p# {" C, ?货币购买力损益 Purchasing-power gains or losses * I, s& o/ R$ ^
资产持有损益 Holding gains or losses
$ R$ q4 I y. }2 `* }- Y未实现的资产持有损益 Unrealized holding gains or losses
1 q! D$ V8 Z$ Z5 H( U& G; ^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
