 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
+ B! [/ b5 F/ T! {/ U会计 accounting 1 B/ K. \! y: T% g$ b# x
决策人 Decision Maker ( c+ L3 U$ t( g" ~
投资人 Investor
& O: H# L: P7 r; d4 q; A3 h+ P股东 Shareholder K, V" a3 L# {6 B+ X
债权人 Creditor
4 I+ w2 ~1 t0 w. T/ W* X- w* y% R财务会计 Financial Accounting
8 T5 l$ p* M. z* P; H管理会计 Management Accounting . Y, R7 c% K( V7 }
成本会计 Cost Accounting
( b! b- v: ^- B% d私业会计 Private Accounting * d `; G) G a V) [- b
公众会计 Public Accounting
8 \1 ]6 _- z7 {4 ?0 y注册会计师 CPA Certified Public Accountant : c. ^. r. p" L! N0 b8 k
国际会计准则委员会 IASC ' |$ o# r p1 @- k' Y! a$ A
美国注册会计师协会 AICPA
$ E& U& E) v& m% F B财务会计准则委员会 FASB : U! s$ @; V) P. C4 \) s: w# b
管理会计协会 IMA+ n8 F8 [2 A. M; a9 d# M' T4 g7 e$ D
美国会计学会 AAA 3 A3 M: l, E8 S- o! L( U Q) d% t
税务稽核署 IRS
# `. ?% s2 w3 U; S独资企业 Proprietorship
) F$ y- ^! M. {. U& S合伙人企业 Partnership 9 ~( P# Z5 c! M* Y8 E7 | |
公司 Corporation
6 Y5 t) o0 V: y; A8 m$ b会计目标 Accounting Objectives
% R* \( {- o. P- D会计假设 Accounting Assumptions 2 B$ K3 q- C& g0 h" C+ |' Z
会计要素 Accounting Elements # Y! s, [5 w) V% K1 q
会计原则 Accounting Principles
% z- O9 J- z6 s6 R0 O& U. m会计实务过程 Accounting Procedures 0 Y2 n5 T: p8 E1 u: [
财务报表 Financial Statements ! n8 Z- e1 @' ^
财务分析Financial Analysis 0 \8 O. ?) u- @6 E8 p$ h6 m0 ~0 x' |
会计主体假设 Separate-entity Assumption
' C- S: c2 g7 W6 j2 C4 u货币计量假设 Unit-of-measure Assumption - \0 i! U8 U" M9 C q( x/ f2 d# U
持续经营假设 Continuity(Going-concern) Assumption & O# y1 T6 u z8 g+ V" }6 E
会计分期假设 Time-period Assumption , Z1 f2 H! _1 U, g7 g: A
资产 Asset
. z# h1 T1 x' r负债 Liability 8 |: x1 ^" ?( W+ q/ y
业主权益 Owner's Equity + W' B% y3 |& w5 m
收入 Revenue 0 W* i. |5 g& n# M( w* _. b' f
费用 Expense
# a6 s* t" @/ K4 t$ p' r) R( _收益 Income
5 e+ y& z+ E; R* K9 Q9 z; t1 y亏损 Loss
: w+ l# `$ t# ^历史成本原则 Cost Principle
# t o/ ]2 ?/ a0 t* t* J# B- y收入实现原则 Revenue Principle
9 W/ k7 }' G& w1 z8 x$ `: h配比原则 Matching Principle 2 r( m! R8 \. y. ` N: E
全面披露原则 Full-disclosure (Reporting) Principle
4 i2 J$ ? p& C* j' n客观性原则 Objective Principle , t. U" E, K+ j) `: |& j
一致性原则 Consistent Principle
0 }" H0 W9 j# K- F& ]# R# M可比性原则 Comparability Principle " s4 ^' k% J0 z
重大性原则 Materiality Principle
$ z. g2 v# Z- n+ _5 S" E稳健性原则 Conservatism Principle
2 T' q9 o& F7 b3 |1 E5 c& z, s权责发生制 Accrual Basis
- T; t5 a Z4 o5 c% A. U现金收付制 Cash Basis
1 R8 c7 z) N( P0 T4 b$ _/ Q财务报告 Financial Report
3 e9 L( \* S7 ^# X4 M* M7 _$ A流动资产 Current assets 0 k9 B1 `3 e1 U' }9 |7 k A! _
流动负债 Current Liabilities
; X) h4 o1 A# J( |4 I. h5 D长期负债 Long-term Liabilities ) d7 O* |( H9 p" e, E: F; T
投入资本 Contributed Capital m5 X6 g3 S+ U' ]2 ^6 A7 q
留存收益 Retained Earning
- o ~" R% r; m p
; b1 u1 L1 l! W ?------------------------------------------------------------
' W7 w2 r1 |' Z（2）会计循环
+ D1 S9 C: g W2 z5 A# q. f会计循环 Accounting Procedure/Cycle
- S' p/ k% @, Z* `, t6 P会计信息系统 Accounting information System % x1 s" O8 k) e" M1 ~
帐户 Ledger
6 X1 y1 i4 l6 ~' ?* L会计科目 Account ( Q' q7 l. a5 @0 r* ?# H
会计分录 Journal entry
" s: T& Y9 h( b* H6 {7 ]$ [* J& {原始凭证 Source Document * w! g6 p. U8 [. b0 ]& T
日记帐 Journal
- h6 w4 _3 b& S; P K总分类帐 General Ledger % e8 I1 {' l& |: Q3 U/ ]
明细分类帐 Subsidiary Ledger
. X6 ^" T" ~$ M试算平衡 Trial Balance # v& a$ J0 o0 O8 A5 l
现金收款日记帐 Cash receipt journal
. y$ P! o' l' i! ~7 K现金付款日记帐 Cash disbursements journal ; I- n U% S4 w j w/ F- h" _
销售日记帐 Sales Journal
3 j( z7 ]) v' U2 r/ g购货日记帐 Purchase Journal , @( M% A- Q1 j7 G1 _6 q
普通日记帐 General Journal
" I' j3 z2 t1 {* d, L9 j$ D工作底稿 Worksheet
) k B1 @$ `+ }) p5 m调整分录 Adjusting entries 7 W0 [. Z8 H$ Q, [! R' c" {
结帐 Closing entries 6 M" C) \. S% }' G
$ X5 l' q, `2 Q4 h4 Y----------------------------------------------------------
7 F! M1 X3 p& ~! L$ L（3）现金与应收帐款
% s3 R, b4 \5 O+ p现金 Cash ! U# w, e6 i& R- Y+ t5 E7 k
银行存款 Cash in bank
( o7 v, E, r* i5 L3 J库存现金 Cash in hand 7 {, s4 o3 X; i9 H3 o5 l
流动资产 Current assets
7 z' p/ d E! a! C; L4 w偿债基金 Sinking fund
0 m) A' z$ K3 ]: b! P+ ?, S定额备用金 Imprest petty cash & W. E [2 ^5 X! k4 n/ e
支票 Check(cheque)
5 G# Z9 G4 @6 M) O5 W' {. d银行对帐单 Bank statement
6 }* U" ?; ^8 g+ ?4 }银行存款调节表 Bank reconciliation statement
8 L; O3 \: I6 ]; _ h在途存款 Outstanding deposit
, T' P: g7 L' [6 l# H) h% ]在途支票 Outstanding check - n6 y& K2 i# ] _* T) Z
应付凭单 Vouchers payable - ]# p. e R6 Z: G: j
应收帐款 Account receivable . s6 I& t; A/ {% [
应收票据 Note receivable k5 o' t$ \! u% v7 Y
起运点交货价 F.O.B shipping point
. | p! i& M5 y* A. b目的地交货价 F.O.B destination point
; Z, _: f: z% m/ A9 t- m8 l9 O商业折扣 Trade discount # P, [! ?0 _. I
现金折扣 Cash discount
6 S c* x1 Q$ Y- U9 K4 E$ ~销售退回及折让 Sales return and allowance
. N% \; y$ z. e9 H3 J坏帐费用 Bad debt expense
1 b% u0 r9 ^$ p8 e2 T$ d备抵法 Allowance method / D9 X0 V& N$ S3 p* i/ Y7 V7 r7 a
备抵坏帐 Bad debt allowance ! H" V" J R4 v7 e) C; ^; a C$ T
损益表法 Income statement approach
. h) e- E A( H; b# U资产负债表法 Balance sheet approach
) d# K: R( L7 c" H帐龄分析法 Aging analysis method ' [/ |; |8 x2 n" U- e8 ^
直接冲销法 Direct write-off method
9 ]) \) }! l! E; @8 n带息票据 Interest bearing note
" I8 y8 e* P1 b0 }- Y' U不带息票据 Non-interest bearing note $ a8 T T) K2 [& {4 e
出票人 Maker
# q! `0 i. L( S& G9 i! S受款人 Payee
1 T: S" v, P: B- T本金 Principal
( j/ \. k8 s8 a* u利息率 Interest rate
: B/ G' x+ s7 s' `% k到期日 Maturity date + x6 k2 s- ]$ z' M Z
本票 Promissory note
; B- Q# r3 t1 \& ]9 X2 A! o3 Q" k贴现 Discount
( A1 t( z' u* N) d6 l, |& c' b: o# M# S背书 Endorse
7 ]5 C' D' p# i/ w( R" W拒付费 Protest fee / a$ p; B: H4 w0 S
F8 H" @% U& j3 V5 m( j------------------------------------------------------------
* |3 g- L& F3 l, h' r* U( {1 H（4）存货 " K, W) a! q! O( V! Z: Q* i8 v
存货 Inventory
2 y" h# e# I; K g商品存货 Merchandise inventory
( U# {1 t# P/ s0 b& d+ \产成品存货 Finished goods inventory % d V8 i! z, F, ~# f
在产品存货 Work in process inventory 5 S0 e) \9 ~. H0 Q
原材料存货 Raw materials inventory , z1 d+ Z$ y6 u& `8 H
起运地离岸价格 F.O.B shipping point
' z: J9 I* K' ^" k- H$ U" T目的地抵岸价格 F.O.B destination 6 j" c. D0 K; w! t" `( p9 L& [
寄销 Consignment 3 R3 Y7 V s. r* t5 h$ ?: [# ?
寄销人 Consignor 3 d* E3 v# y, u7 p
承销人 Consignee
0 i R, v! f9 O) h( `定期盘存 Periodic inventory : \5 N6 B+ |$ c% X
永续盘存 Perpetual inventory( w- F1 n* s' @" `) s
购货 Purchase ) y S) r- d _1 m
购货折让和折扣 Purchase allowance and discounts & o* s) t2 A' u3 C8 v- r& A v1 B
存货盈余或短缺 Inventory overages and shortages
/ U) `8 n$ \ w2 ~0 a; f分批认定法 Specific identification 7 P+ X7 K- E* l' w$ s
加权平均法 Weighted average
+ |; x# g+ K& v% j" T先进先出法 First-in, first-out or FIFO ( a$ b3 v3 a' X/ d. s. Q- y- n) a
后进先出法 Lost-in, first-out or LIFO
9 M: i- j. z' ~7 m6 l8 r移动平均法 Moving average " i" Q& c* T# ^3 j6 C# ]/ m, |: L( D
成本或市价孰低法 Lower of cost or market or LCM . K6 m& K# c' s5 t7 d
市价 Market value / K7 z# k8 `5 c# m1 R
重置成本 Replacement cost
2 Z1 d' e! w& s7 R, {' ~+ r可变现净值 Net realizable value
2 O! ~1 a4 {$ o Q6 Z上限 Upper limit
) y; B! S# ?& W; E, _下限 Lower limit ! {3 L* E8 h* x( q) L" e3 [
毛利法 Gross margin method
. s& B5 a, F! K( {- G零售价格法 Retail method ; l2 Q2 H, L+ N
成本率 Cost ratio 7 F3 B5 F A' E Z! a% i* e
/ W9 S, T: H+ z1 j------------------------------------------------------------6 V |/ I: A3 f2 B" I2 r# _
（5）长期投资
* X2 Z3 }0 d# N) N* P# P2 {; B长期投资 Long-term investment
5 f) R; d: y$ g+ L' U长期股票投资 Investment on stocks ) f9 q4 C& f7 E% P
长期债券投资 Investment on bonds " s2 Y! O: F9 u9 U
成本法 Cost method : f! S; K0 A7 v2 S
权益法 Equity method
7 x# o$ `8 U" I) d& X: G4 H合并法 Consolidation method - ?4 ~$ H4 {6 D" O
股利宣布日 Declaration date ( Y) x0 w# C7 n7 e! x h$ U
股权登记日 Date of record + T% d& g: b; U |! y3 g" q
除息日 Ex-dividend date ! ?9 \) N. d7 [- W9 n5 l
付息日 Payment date 6 V! u% n f" ~/ T: D- Y4 f
债券面值 Face value, Par value ' I. @4 p0 k6 W* `4 I
债券折价 Discount on bonds
( w1 K! A# i1 S- F5 a6 r1 c债券溢价 Premium on bonds - ^+ C6 g. o8 g$ Y
票面利率 Contract interest rate, stated rate
/ G8 l( e1 i& n9 P5 b2 k市场利率 Market interest ratio, Effective rate # u7 u9 b0 _0 M' H2 a
普通股 Common Stock
4 `4 J0 D ] V' A6 F( m: S! Y ?5 i优先股 Preferred Stock ' [' K- y! K* H3 D4 T, ^; u! Z n
现金股利 Cash dividends
( A3 N+ K: l# X4 d# ]7 u$ d股票股利 Stock dividends
. l/ g5 T4 n5 o$ b" |; T5 o" d# L清算股利 Liquidating dividends
2 V- z8 ]9 a, E4 Y: `; l6 z0 J7 j到期日 Maturity date + {; a- A. X; P8 t4 x. u
到期值 Maturity value 5 Z" w6 A* c4 b9 {- q! c R6 S
直线摊销法 Straight-Line method of amortization
; h9 z, d3 t. D; C' M. a实际利息摊销法 Effective-interest method of amortization
( G& R( I5 v. M+ F0 f0 I. R- G7 k4 ^) _& h9 g' G& J" f R6 B
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( F% [2 Z9 T' m% f: {- k- ?! `7 @8 O4 Y（6）固定资产
% j# P7 W% D5 }; g N9 B+ P固定资产 Plant assets or Fixed assets & t% F* D3 v5 E
原值 Original value - D; X* d+ J. b5 c6 y0 K* p
预计使用年限 Expected useful life
7 H/ {& G% ?- N1 h- b% {5 w) [' i4 w预计残值 Estimated residual value
9 c6 ^0 q$ Q& Z- @折旧费用 Depreciation expense 4 y; G0 q" D$ O
累计折旧 Accumulated depreciation
" A0 W' A6 n: _& O* v帐面价值 Carrying value
: G9 G% S2 f% V' |' D应提折旧成本 Depreciation cost
. O/ P; {6 t6 T W3 u净值 Net value
s: E" ~" R) G7 [5 d' k在建工程 Construction-in-process
: H8 j/ ]$ J7 }$ f' X3 D磨损 Wear and tear $ E/ K9 `' g' C L9 P
过时 Obsolescence 4 j2 P& J/ H- W+ ^$ C
直线法 Straight-line method (SL)
1 P0 ]" H- k5 ]1 |5 U7 K1 _9 ^工作量法 Units-of-production method (UOP) # s3 V4 I a& A. A6 U7 q
加速折旧法 Accelerated depreciation method 7 B( s. g1 y' Y3 i
双倍余额递减法 Double-declining balance method (DDB) : Q: `: W: s% _' \6 W
年数总和法 Sum-of-the-years-digits method (SYD)
$ d: V& V% `; }& @" L# l以旧换新 Trade in
- T' Z5 `- ^& k; S经营租赁 Operating lease * [4 A1 s# Z @, W, r p* e
融资租赁 Capital lease ! T( q# v1 v0 J. d: ^
廉价购买权 Bargain purchase option (BPO) 5 F, i( U/ Z' v0 x: M8 T/ z% K
资产负债表外筹资 Off-balance-sheet financing
0 C: `4 l' Y3 y+ V4 m最低租赁付款额 Minimum lease payments8 s, B/ p1 Y M0 W# ?7 ~8 |
--------------------------------------------------------; k- Y. n$ k% b$ ?
（7）无形资产
! F: R. T* Q _" }9 o. L! ]& H" V: o无形资产 Intangible assets 1 m6 F" m& r- @) A
专利权 Patents % n4 n# R! P( M T/ D" j2 b
商标权 Trademarks, Trade names
: _1 W, `+ }% E2 E+ w! ~* a( X1 o著作权 Copyrights / O- e; S1 l/ |# w) D4 E
特许权或专营权 Franchises ' J5 {6 A( a/ M& |9 h
商誉 Goodwill
9 O, n" P# p Z' T开办费 Organization cost - j9 Y8 ^ h. [. x. V) B/ z
租赁权 Leasehold
1 F" b/ X- N( ^( C摊销 Amortization
9 D; z. A U5 m% d4 `5 B--------------------------------------------------------4 V3 ~ M( a$ Q; B2 ~' `: ~9 t
（8）流动负债
2 u( F( H L% p. K" J) w: J) }负债 Liability - G( Z) z4 }* K0 W$ T, d: A8 U( |; J2 l
流动负债 Current liability 3 l- c* O5 a9 C! v7 ^
应付帐款 Account payable
8 ]2 R, f8 o2 Q/ X- X( @应付票据 Notes payable 7 M8 P: ^- W+ }% f% e
贴现票据 Discount notes 7 e! p- y" s' M$ d( F1 ?, X, @8 w
长期负债一年内到期部分 Current maturities of long-term liabilities8 w% J, }; F7 h6 \& ~+ Q; |- I
应付股利 Dividends payable - ^! v% U6 s0 u/ z, v
预收收益 Prepayments by customers
4 i! `6 Q h8 r. Y3 a: {存入保证金 Refundable deposits 4 |: h6 K5 s1 H) Q( i: f n, }, f" `/ _
应付费用 Accrual expense # M8 y+ r* r: ~1 I$ ^
增值税 value added tax % ~5 ]$ }2 ^, k) ?4 O
营业税 Business tax 9 ?$ q/ c- O3 `7 S- a& u
应付所得税 Income tax payable ) O3 d$ c0 z( i: w! {7 e
应付奖金 Bonuses payable
" T1 J6 f% n5 w: C' @8 ]( M0 h6 t产品质量担保负债 Estimated liabilities under product warranties ! w9 b5 O! I4 D0 K8 f
赠品和兑换券 Premiums, coupons and trading stamps
% h \0 N7 h% j, d. Z* K或有事项 Contingency
3 t; w7 B7 }7 v' r$ G或有负债 Contingent . `. k+ z6 I1 S3 t
或有损失 Loss contingencies . l( [# w* o: f3 z
或有利得 Gain contingencies l# }$ w- Q1 p
永久性差异 Permanent difference & o# y1 M( [. ]: ]& B5 r
时间性差异 Timing difference
3 W$ } S9 m, {1 @7 |! T9 B应付税款法 Taxes payable method
8 V; K8 J. d8 k4 R* K+ F) P6 F% P纳税影响会计法 Tax effect accounting method
4 ~# Y0 t7 c! ~) k% D递延所得税负债法 Deferred income tax liability method ) H2 e# [. L5 E" j# e }
' _" d7 w* t' A" _# u------------------------------------------------------------
; @7 M/ D; [! q" s/ T. z% M9 C+ L- f（9）长期负债
& z- k: F9 a9 g1 z长期负债 Long-term Liabilities
- ^4 K7 O( t; l( [7 _2 f. v( n应付公司债券 Bonds payable
$ H4 H" ^6 \1 F3 J1 j( s有担保品的公司债券 Secured Bonds % N4 [# @0 v3 M4 i; t
抵押公司债券 Mortgage Bonds
. k' D& r4 v; H/ W. S保证公司债券 Guaranteed Bonds
0 T! W3 c; O* q) r信用公司债券 Debenture Bonds
1 ^' W: e( B( z9 b" L7 a一次还本公司债券 Term Bonds
3 |2 p# u8 [6 q分期还本公司债券 Serial Bonds
# C! V, k4 Q. i3 m9 b可转换公司债券 Convertible Bonds
# q/ g% L& f' u4 f$ \/ Q可赎回公司债券 Callable Bonds 0 g5 c3 h4 u2 V I
可要求公司债券 Redeemable Bonds
$ `" U: h0 B5 E$ U* F- E7 m, T% ^记名公司债券 Registered Bonds
. \+ I' J/ d4 ?/ a" |+ N无记名公司债券 Coupon Bonds
4 w1 r, |6 g) Y. W, p) H普通公司债券 Ordinary Bonds
5 V, H& c# I) f# Y( ^收益公司债券 Income Bonds
& j: F! n# s. U7 E' h: Z名义利率，票面利率 Nominal rate ) {! n% ? X) t
实际利率 Actual rate
5 N" S: @, Z3 s有效利率 Effective rate
|0 m h4 o& N1 y溢价 Premium
% l$ g( h( U* {4 w% b+ t4 D0 j折价 Discount
4 n: l3 a5 ^0 G1 X6 t. Z& d. j面值 Par value
9 {, [5 v. ]& T8 N* [- g' q" [直线法 Straight-line method . w6 h7 l. T& E5 n+ N7 f3 S
实际利率法 Effective interest method 8 r* s) ~6 J% g
到期直接偿付 Repayment at maturity $ X: f! s8 m- t$ _* f
提前偿付 Repayment at advance
3 N& p# M" B. k" E5 v偿债基金 Sinking fund + I! C, x( J; n1 }
长期应付票据 Long-term notes payable
8 K5 e& x$ M+ c' O7 ?- Q抵押借款 Mortgage loan
) i. i8 M! P- S: O( ^--------------------------------------------------( l/ X& j9 G5 a
（10）业主权益
* h! G- G: ~% M0 B权益 Equity ; h4 X- f+ }- |, b
业主权益 Owner's equity
' ~( d, r& |- f+ W* o" B# p股东权益 Stockholder's equity
8 n- d2 ^# y6 r0 {) _# c投入资本 Contributed capital 0 e2 E3 U9 {5 ~3 d8 p Q6 n2 R: y) n
缴入资本 Paid-in capital ! c) q) \5 k( d' t' D' Z
股本 Capital stock 6 Q& V* I. {% \- @4 O: r6 N
资本公积 Capital surplus * C0 G+ ]7 k8 `' F3 m
留存收益 Retained earnings - o( \) G& Z P) i/ e9 b
核定股本 Authorized capital stock
1 l/ f& g: Y& }$ s# _/ Q- _实收资本 Issued capital stock
2 a$ @9 u v/ w. ^发行在外股本 Outstanding capital stock
& V$ ?( ^% P& W) H7 @% u库藏股 Treasury stock ; B0 e n7 M9 s. r% \+ y
普通股 Common stock
. K( g" I. v; p' r% c优先股 Preferred stock 2 ~! Z3 { N, k) s
累积优先股 Cumulative preferred stock % E- |* E7 R3 K" B P
非累积优先股 Noncumulative preferred stock " Y( W* B: A( x# l: w9 `
完全参加优先股 Fully participating preferred stock
) h# F0 D u9 d$ k* K部分参加优先股 Partially participating preferred stock 9 r' p$ F1 q3 f
非部分参加优先股 Nonpartially participating preferred stock : q* Q9 W) @% F. Q) _& a) ?
现金发行 Issuance for cash ( ?( A+ n0 X6 \
非现金发行 Issuance for noncash consideration
4 f6 v+ e: r. q6 q9 S, }/ O股票的合并发行 Lump-sum sales of stock
}3 U- p0 K8 r M" d+ v发行成本 Issuance cost
* X/ d4 Y: `% q6 n成本法 Cost method 3 \+ a; v( S1 U
面值法 Par value method 3 _+ ^ f# e! }+ i2 B0 Q! E
捐赠资本 Donated capital : F5 a( g! \! D/ @5 E8 X) o E, v
盈余分配 Distribution of earnings - L" B8 i+ C; E0 {2 d
股利 Dividend
( C3 r% L) j. y! X) t: ^股利政策 Dividend policy
/ _$ h! i( Y4 Y% C宣布日 Date of declaration
0 r4 z' a$ i8 D: |# Z股权登记日 Date of record
! l& K) O2 @& `除息日 Ex-dividend date ! H7 I X v# f4 X0 v' Q3 o0 F7 ~5 {" n
股利支付日 Date of payment
/ X" `" r$ c% f* a4 W3 y* x; o现金股利 Cash dividend 1 \9 @7 M( M {
股票股利 Stock dividend
8 V, s( R+ R8 T2 ~( C7 Q拨款 appropriation + D1 q$ G/ P$ l5 c+ e! P4 C
------------------------------------------------------------1 O6 r1 k$ N0 |& g0 E/ A
（11）财务报表
& L. F7 P7 p7 P# g财务报表 Financial Statement
( y" Y+ h2 J/ k/ l9 a资产负债表 Balance Sheet
& r! m. i) [% a收益表 Income Statement
1 e! W* a5 |- W+ r帐户式 Account form
( R; A! L6 p) |* E- p. d: `' e9 R6 Z报告式 Report form & Y" f: [6 f$ I2 h
编制（报表） Prepare
5 w* j. v! W8 ^' q9 s工作底稿 Worksheet 5 ~0 { j: a% K
多步式 Multi-step ' T: N3 V0 J8 v0 Q- m) P4 R
单步式 Single-step
L. m4 Z; Z! y% B6 {1 r" ~1 h) ~-----------------------------------------------------------
% W0 Q- a& ~) f% S% j! ]4 ~（12）财务状况变动表 2 N9 B8 G4 T. z! ~! P& { u* `
财务状况变动表中的现金基础 SCFP.Cash Basis 1 @0 f1 y( y! j% J
（现金流量表）
# ?+ i' ?# f( w. K3 j7 H; ~- _财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
% ~5 y2 V, B' M% ~$ W* r（资金来源与运用表） + m/ T$ ^) V2 K% P
营运资金 Working Capital ; {! w5 F+ N( r ^
全部资源概念 All-resources concept 3 G/ T7 q# y$ j
直接交换业务 Direct exchanges / ]1 n6 N7 Z1 `
正常营业活动 Normal operating activities 0 I$ w8 x; ^3 m: \7 c* e
财务活动 Financing activities : o6 k9 m! B. H: Z6 @
投资活动 Investing activities
. f: e q1 h* V- Y/ l& p$ B2 l" f-----------------------------------------------------------5 k" H& B; X5 w! ^# l# b- [( U3 i
（13）财务报表分析 2 J! H1 m B m+ r4 _
财务报表分析 Analysis of financial statements 7 ^5 j. h, W$ F ^7 j4 m% Y
比较财务报表 Comparative financial statements
/ N* Y% D7 a1 I$ p5 N$ k+ ]: R% C趋势百分比 Trend percentage
; r" x' E- U5 N( |比率 Ratios
) e6 ?1 v) c# i, j9 w! G8 V/ |7 u8 D普通股每股收益 Earnings per share of common stock
6 N6 l9 ?+ P/ k7 v' K* I/ ~股利收益率 Dividend yield ratio
; D1 I* n+ T4 w/ z! c: f. W7 {价益比 Price-earnings ratio
|& _2 u) N2 k- K普通股每股帐面价值 Book value per share of common stock ) S* M4 m5 w, Z, {1 L
资本报酬率 Return on investment
! R D6 A3 X! x y- d" Q- {: W总资产报酬率 Return on total asset
+ T7 E f, e9 Y, C债券收益率 Yield rate on bonds - x9 B2 I2 q( i, A: r* E
已获利息倍数 Number of times interest earned
" V7 k' U6 P, X8 V& ^( k% I: @债券比率 Debt ratio / I) T* E3 _& ]/ I r: J
优先股收益率 Yield rate on preferred stock ( a. f; b6 a) @- A( N. V
营运资本 Working Capital
: H3 @/ O$ w% {6 p! o4 `. h周转 Turnover 8 {9 H8 I, x( M+ m) A6 z' m
存货周转率 Inventory turnover ) l8 ?" q5 `8 P3 o7 A$ G
应收帐款周转率 Accounts receivable turnover
4 v" z( n. Z3 }流动比率 Current ratio $ K, Z' T5 _+ F$ M% X- t6 k/ ^9 t
速动比率 Quick ratio
: X: u5 u4 r3 M8 d8 v) i酸性试验比率 Acid test ratio
9 k5 w1 f/ w" o8 F& v9 s2 |5 y0 |------------------------------------------------------------
6 L& @7 s( D" ]- M5 f! N. j% ]* t1 g. q- b! m+ z# Q2 X A# l
（14）合并财务报表
' M" o+ o; C9 e合并财务报表 Consolidated financial statements 4 y7 c- _9 t) C/ m' a4 P6 z
吸收合并 Merger ; \9 I& q& p# U! H
创立合并 Consolidation
) `' Z% P2 k4 r9 A5 l控股公司 Parent company & J( e) r5 ?/ N6 A- u
附属公司 Subsidiary company
2 H) {1 E' O$ t! F5 r/ \9 r3 D; K少数股权 Minority interest
: j Y: r: Z2 Q1 o7 U权益联营合并 Pooling of interest
! _6 ^. f' C, P% m- J购买合并 Combination by purchase
# [) d; y9 l% b, y& i6 C% w1 L3 i7 U权益法 Equity method
]* j# S0 `6 ^+ L) E) S j6 H成本法 Cost method ; p- `8 s/ G$ j2 j3 d, y9 E
' F* K- p# X8 N9 H$ t& W+ q+ e) k
------------------------------------------------------------7 y2 }& {; k: ]* f# s |
（15）物价变动中的会计计量 ' S& Z2 `9 _6 [3 \
物价变动之会计 Price-level changes accounting n4 D3 _2 ]' V8 c$ i
一般物价水平会计 General price-level accounting
! W8 C6 v3 @6 R0 |/ o% A/ E2 Q货币购买力会计 Purchasing-power accounting
& b8 i2 i5 R/ E统一币值会计 Constant dollar accounting
' p8 a* H) C5 P& c1 {历史成本 Historical cost ; i Y3 z( N# x4 _$ P1 H
现行价值会计 Current value accounting n2 E' j) ?5 m. ^) `1 Y1 k5 B2 D* s& n, F
现行成本 Current cost
2 `5 m }6 x0 q) |4 U重置成本 Replacement cost
$ j9 [ C* [! X. G3 T1 f3 G物价指数 Price-level index 2 O0 f- n# W2 E8 J1 I7 Z
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) + E7 u% s3 M7 g1 s, U# e
消费物价指数 Consumer price index (or CPI) 9 c; `3 z$ }( q* X: X3 u
批发物价指数 Wholesale price index ! T3 a: h. U# p: s! P' r6 |0 G5 e
货币性资产 Monetary assets
" m8 K' P, c0 n6 w. \! L! c货币性负债 Monetary liabilities 1 O6 M S- K" i# J4 Y
货币购买力损益 Purchasing-power gains or losses
1 k( h0 O3 R9 ~3 r资产持有损益 Holding gains or losses 2 I" h6 M5 d1 f& D: i
未实现的资产持有损益 Unrealized holding gains or losses 2 U) o: t7 b' G8 Q6 X5 a
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
