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（1）会计与会计理论 3 L; s* k; K2 G- [! P6 \
会计 accounting
$ S; P5 t. v* ?( v i, a, j决策人 Decision Maker
$ d% m% [1 v I5 d投资人 Investor
, i) N- k u9 N1 Y& Z9 [. s股东 Shareholder + }8 V% y5 S# b+ D
债权人 Creditor
9 c" O: n( D8 C! {7 u) y财务会计 Financial Accounting
! E% y, J# e9 C: ~8 j- Z4 v管理会计 Management Accounting ! p9 [6 e0 {( N5 `. l9 d+ r
成本会计 Cost Accounting
; {( B" m2 h ]$ g- m, Q私业会计 Private Accounting
9 u `4 H3 y, x i公众会计 Public Accounting " d4 S* [( s3 T$ w6 @$ k
注册会计师 CPA Certified Public Accountant 7 f5 g0 K" m) Q0 C- |
国际会计准则委员会 IASC
: g# B4 w1 E% W% h/ E美国注册会计师协会 AICPA
2 ]: c& i! E) l# H. z* f. _* i! q财务会计准则委员会 FASB ( s& M/ x$ J: G8 j# n3 r
管理会计协会 IMA0 x1 \8 K( R; b! V0 q
美国会计学会 AAA T* q: O) M: c% \# q! \& p
税务稽核署 IRS
1 u! Y; { o4 f* |" G" P独资企业 Proprietorship : O/ s/ c" Q) h. e4 O% F
合伙人企业 Partnership ! ?0 T0 R; ~% \5 x0 N
公司 Corporation
, H. C8 D M0 e1 K; I会计目标 Accounting Objectives & b- p4 m# q2 `+ i
会计假设 Accounting Assumptions
* m& I* a( E- n# L) {; u会计要素 Accounting Elements
. F) S2 b6 w c; V9 X* X) a. @% D会计原则 Accounting Principles 2 n, N) W9 c, L1 k4 b
会计实务过程 Accounting Procedures
" ]1 d6 T" T. {- D. k0 Q+ B财务报表 Financial Statements 6 M9 j3 H; e7 G' d
财务分析Financial Analysis ; Z3 j' s+ G4 @$ ^: i7 [' ?6 g
会计主体假设 Separate-entity Assumption
/ N ^9 j: ^2 L- ]7 i3 O3 N8 B货币计量假设 Unit-of-measure Assumption
/ N6 u& s0 A) |3 l8 \3 T持续经营假设 Continuity(Going-concern) Assumption
$ v) J" y$ r: ~5 S/ i0 V- R会计分期假设 Time-period Assumption
2 E4 q1 ~' n g6 F# f) b0 n; s资产 Asset 0 p, S. X3 b/ P; p$ x% S
负债 Liability & _1 C% w3 d7 p8 e4 A7 C
业主权益 Owner's Equity
; z2 B- y4 R5 {/ Z; g( U+ x收入 Revenue & a" O- ]' u% r- c( @
费用 Expense
' M% M$ L. l: F# o. R9 X$ j8 V收益 Income ' x" J) B8 r* {6 D4 J* P1 J4 T
亏损 Loss
$ S1 {& R7 r9 ?! e! x7 s- y历史成本原则 Cost Principle ! Y+ L t7 m& x
收入实现原则 Revenue Principle
+ z+ d% e) Z8 k L e- O, U# Q配比原则 Matching Principle
4 l2 K! Q* {' A3 }" a0 G全面披露原则 Full-disclosure (Reporting) Principle
, X- `3 i# r- j) G8 ]' W客观性原则 Objective Principle 5 W" s5 Z- C/ ~& U8 c
一致性原则 Consistent Principle $ r3 c* Z5 j8 Q
可比性原则 Comparability Principle , L& H& d" C$ g) O( D j6 v& G
重大性原则 Materiality Principle" I& ` ^: q l$ i9 Y' |6 i
稳健性原则 Conservatism Principle " O! m* b" x3 I t" u) ?
权责发生制 Accrual Basis 6 T; b7 e( X( S6 U" C, H+ L5 J
现金收付制 Cash Basis ( a! ~6 {/ q* U) P
财务报告 Financial Report : n+ q' S0 f! u# y' h4 n& e0 z& y
流动资产 Current assets
6 C; R9 E5 o8 Q: M' H: Y3 m流动负债 Current Liabilities
: G+ \( n3 D: V9 Z2 B长期负债 Long-term Liabilities
) P+ |6 K) U, [! B2 @投入资本 Contributed Capital & \+ L. M5 ?% n6 S: X4 `
留存收益 Retained Earning
. ]- f0 M; c+ M% I0 g, m9 a, k8 B4 J( V6 e1 ^
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4 d" j6 F4 I7 R8 J8 [: i: l9 A3 q（2）会计循环
$ q1 x1 i, `1 K+ v+ }: [, p会计循环 Accounting Procedure/Cycle
( O, R1 K( E# w3 ~9 f4 {会计信息系统 Accounting information System
" Y9 W0 s/ [2 {帐户 Ledger
! ?# L% `$ [ Z* Q) _会计科目 Account 7 O8 g. n) J d0 a3 Y: C
会计分录 Journal entry
6 L9 S9 o5 ~& r5 H+ o原始凭证 Source Document ; t. k7 h: O! l6 x
日记帐 Journal
6 O E) v. E3 I& \/ H5 J$ h总分类帐 General Ledger 5 t5 W& G, C( M) f
明细分类帐 Subsidiary Ledger
8 }+ b6 A% e# T试算平衡 Trial Balance
0 z* e, P+ _4 b- s( J现金收款日记帐 Cash receipt journal & p7 E0 h- ~4 f6 Y' r& f5 G% m
现金付款日记帐 Cash disbursements journal
0 V( P0 f+ g3 ?) u9 t: a销售日记帐 Sales Journal , M' J+ R) R# Y" \/ J
购货日记帐 Purchase Journal + R7 C; u, m+ j4 d* k
普通日记帐 General Journal
- W& W+ K2 g& G. z5 R) N9 J工作底稿 Worksheet
6 h( C! T Z& N调整分录 Adjusting entries
* ~& Q8 C# Y; K7 V结帐 Closing entries
( _" k$ q7 s7 C8 @/ e9 m( _( m6 R" @7 {1 C
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（3）现金与应收帐款
9 V* P# i- ]9 L) F: r9 W1 ^% I+ ~现金 Cash
9 _1 g9 H7 j; N# z6 V$ N$ L银行存款 Cash in bank
; W4 s$ C/ x- L1 \3 W# _( X7 F库存现金 Cash in hand
8 z/ t+ w! i2 G" U* h) I; A, M流动资产 Current assets
0 f! j* t, a/ _% `0 C" g& a偿债基金 Sinking fund 5 Z$ w; i6 ?7 s! Q7 p
定额备用金 Imprest petty cash ! d( a* {; G7 {' S( n, U3 _
支票 Check(cheque)
8 m2 R& L2 ?) W V银行对帐单 Bank statement ! H; C% ]+ x3 H- D0 n: U$ H6 ]
银行存款调节表 Bank reconciliation statement
" N" r) ~) Y3 ?$ c- u5 u8 U在途存款 Outstanding deposit
* z; x: L; S2 Z5 }. }& C在途支票 Outstanding check # A- z2 {& v) b5 s
应付凭单 Vouchers payable
" {. \" g1 U6 U y+ p" n应收帐款 Account receivable
! L9 l! e4 D; F- D应收票据 Note receivable : q* F( w. v" B- ^: N
起运点交货价 F.O.B shipping point 6 Y3 y# i0 W, y8 d' I7 X+ ^
目的地交货价 F.O.B destination point 1 u$ q" Q" z: \: N7 `7 b7 `( t
商业折扣 Trade discount
- m: F6 C) U: H0 N4 Y现金折扣 Cash discount
" L/ k4 R J8 Z0 J: x8 G$ ]/ Q. U销售退回及折让 Sales return and allowance
) X# C- b+ E: h* m, u坏帐费用 Bad debt expense
6 k, b# d; }5 j备抵法 Allowance method + \- B& I; ^% K7 L) s" e+ h% S
备抵坏帐 Bad debt allowance
5 W1 ^- `; D+ c; B$ A' k损益表法 Income statement approach 6 E' @# a7 s: ]
资产负债表法 Balance sheet approach - Q2 o. K* R. G0 ^; [
帐龄分析法 Aging analysis method
. g+ f( K2 Y7 {( D直接冲销法 Direct write-off method - p- @& j1 m; I# E0 I6 i' P* E
带息票据 Interest bearing note $ _; \/ l' U" j8 ]4 y
不带息票据 Non-interest bearing note
5 s% l k4 B" z出票人 Maker 3 c8 v# n4 g: q! J7 z( T2 t
受款人 Payee & n( k. ]1 C% m7 I( `
本金 Principal " n$ w5 }- r) y' J. `
利息率 Interest rate + W: y; w: i% E$ V+ D: k+ k; e
到期日 Maturity date 5 [0 g, R9 F4 ]5 h
本票 Promissory note
+ X" w- T7 `. O% X* N. q6 T贴现 Discount
9 q- `0 z+ ^7 X: @" a3 c背书 Endorse 0 A0 b1 N' n8 y7 k& F
拒付费 Protest fee
2 k$ c4 N9 N" ~
) Q" v, q3 `1 w1 [------------------------------------------------------------3 H+ |$ n- m2 c" y# |0 t6 x
（4）存货
1 U% [- V. j0 m# |8 T5 W存货 Inventory
, g4 w8 V8 i# L$ J商品存货 Merchandise inventory 8 L8 Y3 c$ U9 g& b6 h
产成品存货 Finished goods inventory
3 O2 r3 b. @+ x2 f' d0 l* l0 B在产品存货 Work in process inventory # U$ o( C0 s7 p
原材料存货 Raw materials inventory * G& u% K. G. h& }
起运地离岸价格 F.O.B shipping point
4 y8 z0 h) M4 h6 V; V目的地抵岸价格 F.O.B destination
/ Y0 a0 p' g' ]1 i* \6 Y1 T- G* C寄销 Consignment " c0 Q* ^# L/ k6 o; l9 ~- s% Q- j& M
寄销人 Consignor / f' N: N/ p0 b3 I& E# F
承销人 Consignee
0 v- Y& y2 ^) y定期盘存 Periodic inventory
: o( R- v' w; e+ l2 M) H o永续盘存 Perpetual inventory. ?8 D& `9 s7 e) e
购货 Purchase
0 _* G$ K3 [7 K购货折让和折扣 Purchase allowance and discounts
5 |8 i2 R( h* ]$ S% K& o存货盈余或短缺 Inventory overages and shortages ; w( ?/ z( t! U% n9 q$ Q2 u. c
分批认定法 Specific identification 1 l. x. N7 Z/ o6 o( u0 b6 }
加权平均法 Weighted average * H. `9 K2 \# x$ g# m3 u) N' R. Z; T
先进先出法 First-in, first-out or FIFO
, o1 H% N2 E9 T+ q7 n3 q后进先出法 Lost-in, first-out or LIFO * d* r6 u" ]; b7 |! f1 `; R/ n
移动平均法 Moving average
l# B: O9 d' T1 W, D2 X成本或市价孰低法 Lower of cost or market or LCM
9 p- o5 y9 Q+ {- Y市价 Market value
8 W. A5 m- }' w8 n/ [' X+ O重置成本 Replacement cost ! G! @9 |8 }# A P R: ]# C
可变现净值 Net realizable value ( Z2 Q' |1 f2 K( k9 I4 f7 v
上限 Upper limit
) p7 D% u% }" z+ o% k2 W下限 Lower limit
. x4 M2 A- w6 a( k毛利法 Gross margin method 8 w+ s. ~! q, K$ o- @7 t0 C, l
零售价格法 Retail method - P1 t" E2 O- |. k. \
成本率 Cost ratio + P0 l% h/ w* Y. S9 x: _' c
+ S. K3 A6 K" n------------------------------------------------------------
U! G2 L, `5 z& Q, o6 z（5）长期投资 ' y; n0 M! P4 H. c5 X( ] A
长期投资 Long-term investment
# h( {7 b0 C6 m: }长期股票投资 Investment on stocks M1 [2 b$ ]5 k. Q3 @
长期债券投资 Investment on bonds
}7 p4 B+ d6 V2 R- k成本法 Cost method
5 s S/ {4 q9 j/ s0 j# T1 ?权益法 Equity method
7 |" }/ \4 `3 ]- D+ R+ t合并法 Consolidation method
Y9 f( w6 h' s* d股利宣布日 Declaration date
G& W% _% i/ |8 T( _9 @股权登记日 Date of record
$ u8 E6 v: _/ b5 C( |6 v1 M除息日 Ex-dividend date ) K5 E' S, S! \: D7 r
付息日 Payment date / c3 _# t% P3 Q) d; _' `
债券面值 Face value, Par value 8 X7 a1 Y9 G6 [0 \( c: T
债券折价 Discount on bonds ' m2 k8 Z8 I, L5 Q3 j- u. P
债券溢价 Premium on bonds ! a& m! c% e6 O( ?. J4 ^' h6 G
票面利率 Contract interest rate, stated rate {, a( u, E; \* h2 d
市场利率 Market interest ratio, Effective rate 3 s1 b% ?- {. H
普通股 Common Stock w% R! n1 f# k5 @. l
优先股 Preferred Stock
- {5 H/ d: q6 I; G3 |5 v现金股利 Cash dividends
7 d/ j# H; L3 ]. G, x股票股利 Stock dividends
( k, Z: c6 i) L清算股利 Liquidating dividends
1 d( D5 L5 [: `( V8 n( |) J* O到期日 Maturity date
+ `( L) x% k" y) A到期值 Maturity value
7 G3 f/ o: D% h+ X直线摊销法 Straight-Line method of amortization 5 r: z' R! q9 A" [ `7 l
实际利息摊销法 Effective-interest method of amortization
+ t, d! L( Z' N0 C/ }) ?" p; [) T, V; i9 Y
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+ z2 J, q8 E t8 O; F" Q（6）固定资产 : z5 o, P' w" S6 B
固定资产 Plant assets or Fixed assets 0 d; Y( D" ?% O7 O1 Q: p, {- Z
原值 Original value 2 r0 h' y+ b+ P4 v; W
预计使用年限 Expected useful life + {; L6 q& `6 T2 ?% q
预计残值 Estimated residual value
. ^1 O. j5 q$ O. X% B# y折旧费用 Depreciation expense $ O, v/ w' p1 x6 ?# U
累计折旧 Accumulated depreciation 4 Q9 o5 P7 T" ~
帐面价值 Carrying value $ \9 ], O* g* { E0 e `8 J/ B: }: v/ M
应提折旧成本 Depreciation cost 8 D0 z4 j8 g$ A2 U Q
净值 Net value
4 b/ @/ v5 @; v; r5 R8 m在建工程 Construction-in-process , f9 G, |% M6 O
磨损 Wear and tear : ]- j, u+ k' l) p% p
过时 Obsolescence $ ?- T/ _& l- c
直线法 Straight-line method (SL)
* w& @9 }; `: X4 C工作量法 Units-of-production method (UOP) 2 N8 K$ S( j2 z8 N3 k
加速折旧法 Accelerated depreciation method ( _" |$ \ {+ c5 ^' J7 W
双倍余额递减法 Double-declining balance method (DDB) - K8 a, ?; D/ M! p
年数总和法 Sum-of-the-years-digits method (SYD)
0 ~ P0 @( {9 K. h5 b3 S+ Y以旧换新 Trade in 3 S9 B( \$ \; q9 r) b, e
经营租赁 Operating lease
! x8 i. Q$ l9 L: N( A- P0 b融资租赁 Capital lease
8 @/ k3 Q- f; l4 @- _廉价购买权 Bargain purchase option (BPO)
% j" t: n4 m1 j资产负债表外筹资 Off-balance-sheet financing * S+ {: t9 J' i6 a- N, E
最低租赁付款额 Minimum lease payments9 p! W2 x0 @, Y2 h( O6 Y2 m) U
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+ _ E9 [* D2 ~（7）无形资产 : u" u! A& C9 m! x
无形资产 Intangible assets 0 R( N9 R3 j( ^- ^) ?, C2 @
专利权 Patents
# x8 i% z# R+ k0 Q4 v+ T商标权 Trademarks, Trade names / m& W7 u( o! x+ S& Q& w; v
著作权 Copyrights 7 ~6 v/ w/ Z0 ^
特许权或专营权 Franchises
/ R: ]6 d: Z* X7 [- _商誉 Goodwill
. N- z+ P: m5 E- G5 M开办费 Organization cost
! {6 }) p; a7 u租赁权 Leasehold
0 Z9 r2 U& o" [: e摊销 Amortization ( b) h3 V9 Q3 @9 }0 E
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（8）流动负债 " I: V6 }, o9 F
负债 Liability
|/ O- m* N4 t+ |# F4 J流动负债 Current liability
! Q& z- R5 Y5 Y$ h9 s) v- E应付帐款 Account payable
1 [+ w+ P) B- I- d, S+ A应付票据 Notes payable
, z/ L* f; d- W贴现票据 Discount notes
, _7 W: h1 o, S6 t- U" s' d长期负债一年内到期部分 Current maturities of long-term liabilities, T" o* L, E% I9 C8 M
应付股利 Dividends payable # q" J# P' A8 a P: N6 C
预收收益 Prepayments by customers
' S' D. q8 \! O; `( I存入保证金 Refundable deposits
1 X) ?% G" k# d3 R) _/ j* g应付费用 Accrual expense 4 f7 [6 B+ j u5 U) v7 Z, ~8 Y
增值税 value added tax 7 K+ X5 i P& a
营业税 Business tax - N* O7 \0 T7 k. p: K
应付所得税 Income tax payable ! k0 r4 A8 a7 P' R- T
应付奖金 Bonuses payable , J {/ I1 }) K* N p
产品质量担保负债 Estimated liabilities under product warranties # a1 x' O5 E/ y! m, T
赠品和兑换券 Premiums, coupons and trading stamps # C$ H& h9 ~: G1 [) v5 ^
或有事项 Contingency : N! R9 X+ G* W8 x( g
或有负债 Contingent - j0 U3 W; G O2 e
或有损失 Loss contingencies 6 s# g, U+ T0 e! i3 o
或有利得 Gain contingencies
% Q4 b) T" J' |2 G6 e' K, C; h永久性差异 Permanent difference
* x* y9 O- N6 F$ q3 a% x, M0 T时间性差异 Timing difference : p$ x0 ?( R" O
应付税款法 Taxes payable method 2 M0 f* {; Z' j: ~6 \6 T# J
纳税影响会计法 Tax effect accounting method # B6 S. ~! M/ t/ m. ]; W' U
递延所得税负债法 Deferred income tax liability method * Z; Q' ]/ S7 C; L# E; p+ [# j
0 a" w# ?& Q: y5 B+ f! O& X------------------------------------------------------------: k* N. S, U' O& r' {' o9 r( t
（9）长期负债 7 Y: T8 `$ O F: o g" }
长期负债 Long-term Liabilities D* \# Z9 ^, C" N$ |
应付公司债券 Bonds payable
4 `1 u+ _0 O r: O: \8 l9 ]有担保品的公司债券 Secured Bonds 6 o7 C2 Y% c5 h3 |5 b+ ~7 ]. Q
抵押公司债券 Mortgage Bonds
. }% N$ y0 `8 T( |+ y$ g- N保证公司债券 Guaranteed Bonds 9 Y7 e4 ~1 s+ n+ D! L6 s* \
信用公司债券 Debenture Bonds
- M/ b8 p' N8 Z一次还本公司债券 Term Bonds
- J# [. c; A1 `! D7 Z分期还本公司债券 Serial Bonds
& h* {4 j* z- |) }" Z, g可转换公司债券 Convertible Bonds * f- ^7 I- z$ U1 D5 b' b; H! y
可赎回公司债券 Callable Bonds " ?3 w) @7 r4 C3 E6 y2 a
可要求公司债券 Redeemable Bonds
& L ^; Q ]2 J I记名公司债券 Registered Bonds
- W+ `# B5 K. J3 e9 X" c$ J无记名公司债券 Coupon Bonds
* M. U( Z5 j4 m. Z" g. z' e- p普通公司债券 Ordinary Bonds : i5 X3 @' S* l% P
收益公司债券 Income Bonds ) Z& D! x$ |5 M9 W
名义利率，票面利率 Nominal rate
/ l# i$ a) A( Z实际利率 Actual rate
' b: L3 _( |. ?/ S/ i+ l6 }有效利率 Effective rate 5 Z* M0 h: ?- \0 b
溢价 Premium 8 K+ z" T3 g* J1 I
折价 Discount " X8 o( \0 o+ e9 @4 _; D+ G5 A
面值 Par value $ O3 T% U1 ~/ S2 B- `/ e
直线法 Straight-line method : t w5 t _. b- q0 x1 `- c/ w6 i, j* r
实际利率法 Effective interest method 6 g- K! E( b. @! U y/ p
到期直接偿付 Repayment at maturity
8 D0 e# |/ _* _0 H提前偿付 Repayment at advance
1 H8 C$ t7 a- e: P" J偿债基金 Sinking fund
+ T P, [- |7 [+ k D9 _4 E5 _5 \长期应付票据 Long-term notes payable
: Y& X; ~9 K( n$ G抵押借款 Mortgage loan
$ q# t6 u$ z- ]; Y. u--------------------------------------------------
- m+ \0 F% k) T1 h* m（10）业主权益 s0 K! ]' ^& G, p
权益 Equity ' \* g/ i d/ O" E* @& z
业主权益 Owner's equity 5 Z! F- J: y3 T3 D: L5 b- y8 ~5 x
股东权益 Stockholder's equity
" _" G8 W* e# B# S7 `& n7 N投入资本 Contributed capital
2 }! @% v2 b5 w# ]/ |! P7 Z, D/ Z缴入资本 Paid-in capital 6 r" ]( U' } u8 G9 N
股本 Capital stock
4 r7 M7 q6 x6 v$ t- w资本公积 Capital surplus 9 H( u; \* b( Z* t( n! l
留存收益 Retained earnings 1 f: `, L, ?6 y: c
核定股本 Authorized capital stock 4 U8 a# }8 r3 n; e
实收资本 Issued capital stock
# e8 [3 P9 E8 [! s发行在外股本 Outstanding capital stock
: f2 _+ C7 |+ V% O% S; o库藏股 Treasury stock : Z2 n6 r1 t. w. j6 H$ I6 J
普通股 Common stock & v, C k; i5 ?' I! c- P! W% k
优先股 Preferred stock
9 `& C" G/ f+ S: }累积优先股 Cumulative preferred stock ! X, x7 i7 i9 S8 t9 f
非累积优先股 Noncumulative preferred stock
; j- S4 V3 {* ~完全参加优先股 Fully participating preferred stock / q5 r; Z( M+ a9 {; T% e8 _% T$ K
部分参加优先股 Partially participating preferred stock
# X* c! F$ n% n非部分参加优先股 Nonpartially participating preferred stock
' H( s. G! |$ u: O: t现金发行 Issuance for cash # E V% h- k+ ?, b- N0 v6 w
非现金发行 Issuance for noncash consideration
7 ]1 X+ o' s" ]( Y3 K股票的合并发行 Lump-sum sales of stock 9 n1 U/ Z5 K. g* t# b5 J/ v: f. @
发行成本 Issuance cost 9 v( A; }, O4 g* x- n! D
成本法 Cost method
: ^4 N, k3 w j面值法 Par value method 8 c5 X9 `- b6 F/ @2 a3 y
捐赠资本 Donated capital
9 w# F& J" [+ E/ g1 E+ W) V盈余分配 Distribution of earnings
' `& e3 h/ z+ p4 v( J9 S1 k股利 Dividend " j3 V* Z+ a; n% j& }3 F& b/ {
股利政策 Dividend policy 6 I+ ?4 B6 V3 H! R, Y2 ?. k
宣布日 Date of declaration
B. C6 a, ?; l股权登记日 Date of record + n m7 O; T0 V
除息日 Ex-dividend date ) f! v1 t: t. n8 Q( p+ ? [, s. q
股利支付日 Date of payment 4 C" }; P/ O1 ^- M
现金股利 Cash dividend
5 y I, A a9 v, _3 e) t" C9 l/ R股票股利 Stock dividend
( H( |5 P' t+ d0 P& H8 z7 j拨款 appropriation
) _7 A' ?/ `" F; ~, S------------------------------------------------------------
# l: S0 p) P! Z' u（11）财务报表 - ^- c* b1 ^/ y; n
财务报表 Financial Statement
( h3 `2 v; L" D7 K( p资产负债表 Balance Sheet
. V" S! h/ s8 U" g收益表 Income Statement
' H" `, q( V& S, b帐户式 Account form
' ?" i/ N% Q" p6 R6 z报告式 Report form
; L Q. A/ e% b8 t9 x编制（报表） Prepare , \3 w9 g( p8 A" o7 B0 s# \
工作底稿 Worksheet / U. n! }8 r$ K8 n9 @/ P. B
多步式 Multi-step
8 U O1 c# j$ M! u% f3 W单步式 Single-step
+ c; U( }& a; J9 s4 k2 W' C4 R-----------------------------------------------------------! o, Z, i4 u0 j5 f. f) u- \) \# k
（12）财务状况变动表
^, n) T4 z$ c" A# O财务状况变动表中的现金基础 SCFP.Cash Basis % j( b5 I+ D9 g
（现金流量表） + | k. y$ d1 H3 j
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
) |& p& ?( i3 W, `7 _+ y（资金来源与运用表）
3 h# d* g( m) G. E营运资金 Working Capital $ b, w0 E- [: h/ H
全部资源概念 All-resources concept
$ @6 ?9 P9 v- y @直接交换业务 Direct exchanges 8 O4 Q) n9 [ x) Y
正常营业活动 Normal operating activities
6 m# H' W% C$ U0 G2 T财务活动 Financing activities $ l& F6 G' a/ B6 |& E& G
投资活动 Investing activities , R8 ^1 f `6 p9 ^7 t2 }
-----------------------------------------------------------
; t% k& \8 q; o6 Q& s& W$ P! P（13）财务报表分析
7 C: h$ {7 w1 T @/ q+ W财务报表分析 Analysis of financial statements , x* d f; M6 B, u5 r5 `9 N
比较财务报表 Comparative financial statements
0 X, [" ^% P7 k6 b3 n4 v) |趋势百分比 Trend percentage * S8 ]! j9 | f. x) I) a" H+ z1 Y$ F
比率 Ratios ' D! i2 M# g# K9 C
普通股每股收益 Earnings per share of common stock / T% |$ j9 @" p* N
股利收益率 Dividend yield ratio 9 q( ^4 d- u/ b
价益比 Price-earnings ratio
/ t- Y; B% P, t. {) g; B普通股每股帐面价值 Book value per share of common stock + E. S; x5 Y* g0 ?! ]) K
资本报酬率 Return on investment
! H; [. ]- W8 R, m9 n5 c1 g总资产报酬率 Return on total asset
, p. Q& k! J: @ x. v1 E0 R0 j( y债券收益率 Yield rate on bonds - f" k5 n @+ m7 D1 U# @# t
已获利息倍数 Number of times interest earned R2 M" ^. T) c2 f
债券比率 Debt ratio ( g4 W* d1 r4 T; c
优先股收益率 Yield rate on preferred stock ! l* @5 P* W! P5 q9 J# d. n$ c* x8 Q
营运资本 Working Capital
6 `: b' f$ T7 |. @( d4 ?6 F6 i: D, z周转 Turnover
/ J9 ?5 `* u" m2 _" M; i存货周转率 Inventory turnover + S! w9 _/ R* b* A# O c
应收帐款周转率 Accounts receivable turnover 0 U4 E1 m/ Y% G
流动比率 Current ratio
& X7 v7 M$ X. c7 i# X速动比率 Quick ratio + i, R5 {+ w5 y; L2 ~
酸性试验比率 Acid test ratio6 ?. J# a$ Z; [/ ~7 T2 T) ]; w
------------------------------------------------------------ + _1 b5 E3 i1 m, v
, k9 F7 R# Q7 E! L' ~3 n
（14）合并财务报表 / J/ D% g! r5 a" y! F
合并财务报表 Consolidated financial statements & N s& T( S, I/ L7 z! g
吸收合并 Merger
- C- S& y: S' i6 J创立合并 Consolidation
7 [# M& P. }0 Z$ v控股公司 Parent company : {4 p# W% p6 I$ @
附属公司 Subsidiary company ; |% D! h: a0 A7 q- S
少数股权 Minority interest 8 x( Y. u7 @; m7 G' J& h* U8 c, q1 P
权益联营合并 Pooling of interest ' I; d! @9 [1 i' r5 h
购买合并 Combination by purchase
4 a) S6 z* j G2 s% [* ^* Q# H/ i权益法 Equity method
' T! A; J6 G' Y5 X成本法 Cost method
& Z* D) P4 Y+ L
( _0 A3 C, v( W------------------------------------------------------------9 _9 o/ T d4 G* V2 k$ q
（15）物价变动中的会计计量 ' O* X! J5 X& X7 M" Q
物价变动之会计 Price-level changes accounting , p# C$ ?& J. X1 ^8 |+ w' c
一般物价水平会计 General price-level accounting : S) `) [0 r( L. l5 M& C
货币购买力会计 Purchasing-power accounting
' P% w9 F) c! |( E) T统一币值会计 Constant dollar accounting
1 x: L6 N s/ |9 V9 z历史成本 Historical cost ) x3 ^$ t3 r7 k, J) P
现行价值会计 Current value accounting * m! J1 c N! B* d* l' ` R. m
现行成本 Current cost # q8 k n( n U |' I
重置成本 Replacement cost 7 l4 ], _# `. i/ k& Y% l
物价指数 Price-level index $ o. m8 _7 |1 {5 G; u' a
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
( U# b3 \0 M0 L& U' i7 p/ ^$ O消费物价指数 Consumer price index (or CPI)
& k" |( P9 D2 z$ ^4 }7 r- `0 ~批发物价指数 Wholesale price index
' `2 g5 P4 Z# J+ N u: |& D/ i0 h货币性资产 Monetary assets
+ w+ ?. z& O D9 i/ a$ [4 K# ]) L货币性负债 Monetary liabilities 9 r& q A' K, b
货币购买力损益 Purchasing-power gains or losses 5 l5 ?% R! \3 W. ]0 h( W% y! ^
资产持有损益 Holding gains or losses
, {3 w9 z# w6 p* \. z/ @未实现的资产持有损益 Unrealized holding gains or losses
% w3 V. S, [& v现行价值与统一币值会计 Constant dollar and current cost accounting |
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发表于 2005-7-7 14:48
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楼主
发表于 2005-11-13 11:42
