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（1）会计与会计理论 5 ^! |/ C9 B: r( [+ i; y
会计 accounting
6 n, S" W3 l/ a/ g a决策人 Decision Maker * F. |# W$ A/ m6 ]4 i. l/ x
投资人 Investor
4 ^' U, J/ o. b d股东 Shareholder
: x6 n! Z& l3 n9 r+ l债权人 Creditor % W# `' d! \/ _5 q) O
财务会计 Financial Accounting
' i6 \1 ]+ Z+ p2 p管理会计 Management Accounting
( l. K! ^0 B% y% N) G0 Q成本会计 Cost Accounting
. z+ a, @7 l5 \% }3 C私业会计 Private Accounting " W5 n/ ?. F0 {* H! B4 k
公众会计 Public Accounting : D& x5 s9 M* V8 a% ]4 y* R
注册会计师 CPA Certified Public Accountant 5 M7 g# @8 J- Z9 e
国际会计准则委员会 IASC 0 y1 j* Y" X7 Z
美国注册会计师协会 AICPA
! m* [$ @" Y3 l K( q财务会计准则委员会 FASB
]+ {: g8 u5 ]7 Z+ c管理会计协会 IMA- A2 q$ f+ ~) E+ P& S6 a
美国会计学会 AAA ! r5 e9 b2 Z( u2 t
税务稽核署 IRS
4 i" w. }7 d( L$ F: P4 X独资企业 Proprietorship * p% G; [' v. j' ]
合伙人企业 Partnership 1 g4 r. ?: j; r; u
公司 Corporation * m: h% [8 [" I' x0 A
会计目标 Accounting Objectives " G( F1 w9 n2 i9 F; G
会计假设 Accounting Assumptions
5 ]/ g( `: ?8 t4 W0 o. l0 P- }8 C会计要素 Accounting Elements
O% e& @" G9 |会计原则 Accounting Principles
- E/ e0 `: s: a" B! v会计实务过程 Accounting Procedures 4 i t" D+ e S5 P
财务报表 Financial Statements Y/ z, ?+ n" G0 _: m
财务分析Financial Analysis 6 F- p b7 x# h( f( Y+ J* f% ^2 E/ U
会计主体假设 Separate-entity Assumption 2 t8 c; L1 \% {# A, l1 Z3 j. M+ G
货币计量假设 Unit-of-measure Assumption
* l- r3 W( v2 l. h5 i1 o持续经营假设 Continuity(Going-concern) Assumption 1 b6 \2 O( S: A4 @# `# G& G! h
会计分期假设 Time-period Assumption 0 [/ F# i1 w$ q; h2 C
资产 Asset
) C: O: O: A/ ~; Q0 A: u: R负债 Liability
5 _. S3 F) C2 e! _" s5 J1 e! i业主权益 Owner's Equity & N" G/ a" G; ?( l7 Q1 `
收入 Revenue * u9 C8 j& K! M
费用 Expense 2 q- P! |" u9 z* a( T$ i3 s2 I, z
收益 Income " _* H% j! {$ c+ z6 o
亏损 Loss 6 o1 ?$ }' D/ }5 d
历史成本原则 Cost Principle 6 D: v8 s8 I0 y1 r: \
收入实现原则 Revenue Principle
" [& x# a# k, o& i4 q配比原则 Matching Principle % F( D3 e$ p8 K3 h6 b& N7 ]9 m) X
全面披露原则 Full-disclosure (Reporting) Principle
7 W w! v- |" _% _4 Q. t) X1 Q7 n客观性原则 Objective Principle 5 T+ z! i ^ u8 s' t
一致性原则 Consistent Principle
3 r0 d$ Y% h, I3 o/ F可比性原则 Comparability Principle 5 Y! @2 L0 w) d# _- y" J% n
重大性原则 Materiality Principle( b/ Q) A! C$ v# c5 Y( |7 F6 q \
稳健性原则 Conservatism Principle
& B* s8 R2 q6 ?9 h- |$ [! O& w4 v) Y$ A权责发生制 Accrual Basis # W6 p, [. N( {$ C+ ] i5 P
现金收付制 Cash Basis 0 E5 k. m1 w- \
财务报告 Financial Report ; r7 @; A- Y- E
流动资产 Current assets
9 k; m, T5 S) b2 }2 M流动负债 Current Liabilities
( U4 J% W: A8 t% ^+ G/ J长期负债 Long-term Liabilities
: n3 p, i k) T' |& _1 R投入资本 Contributed Capital
( e4 s0 ~/ Q W7 V% l. L留存收益 Retained Earning# v* i u9 Z# \% Z) q
1 V0 x9 H9 a9 V n! d7 F2 T* O/ G
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（2）会计循环
0 M, u' V/ p. N会计循环 Accounting Procedure/Cycle & i: M/ q5 F+ I7 M8 A( b9 G
会计信息系统 Accounting information System 2 R/ M$ Q% b6 ^6 Y C' B' T, E
帐户 Ledger
" k. k4 G$ c% Q" c会计科目 Account
: j, G; N$ d; @3 y! _% C5 r0 r( |会计分录 Journal entry
' z: ^* F8 J- t, ?原始凭证 Source Document ; S7 M1 A. r- U& ]. H' X
日记帐 Journal
/ g& v- S j7 Q; u0 N8 x- T; M总分类帐 General Ledger . Y0 r6 x3 `0 {, v. I& ]9 |( P4 x
明细分类帐 Subsidiary Ledger ) {( W4 }) i5 w# s
试算平衡 Trial Balance
3 B. L6 r$ @. B. f现金收款日记帐 Cash receipt journal ' H2 s- n& Z3 S# }. c
现金付款日记帐 Cash disbursements journal 9 K/ R: d4 v: r' C) f: o* [
销售日记帐 Sales Journal
5 T3 p- P. O4 B3 c% |, H购货日记帐 Purchase Journal
/ k+ n+ W' X) |- w普通日记帐 General Journal
+ y5 B8 m/ b4 e工作底稿 Worksheet
2 r6 I, Q# d0 k3 m4 ^( `: L7 w调整分录 Adjusting entries
4 Y1 k/ q6 w/ Z w# b结帐 Closing entries % w8 H# `# q0 B* x7 n: E& J
0 h! d5 [. f+ T1 K7 s" x0 y----------------------------------------------------------
& w, T/ f# l. H4 Q) O" f t/ [/ a（3）现金与应收帐款 4 J! u! Z* q$ [/ n6 u$ J, A
现金 Cash 7 _' M1 c3 x/ ?1 Q7 K6 O9 S+ N
银行存款 Cash in bank ) v6 q2 U3 z) w5 J4 j) T1 T' m
库存现金 Cash in hand , f8 v" ?3 s& W7 L# J. o p( O |, O
流动资产 Current assets / ?: \, `4 h. M5 T" t$ @
偿债基金 Sinking fund
% }+ m1 F# ]7 g( R* m定额备用金 Imprest petty cash ; S0 @" Z: ^# k& m- O
支票 Check(cheque) ) ~9 \! ?/ ~6 Q7 M
银行对帐单 Bank statement - T5 S* g# c( S1 L$ ?4 S
银行存款调节表 Bank reconciliation statement
( D4 G4 Q" x- A3 e' D在途存款 Outstanding deposit 2 @& Z6 Y# N& `: l$ @. n
在途支票 Outstanding check
/ \. I" B" x2 B1 w% h# {$ |应付凭单 Vouchers payable : ^6 _5 Y6 q7 F0 Q. X' O) C
应收帐款 Account receivable 8 K# V; v2 R/ S% y! W( G
应收票据 Note receivable
t$ [: }' i. p1 o% q: I起运点交货价 F.O.B shipping point / S+ Z; ^0 N( O. i8 ~- Y
目的地交货价 F.O.B destination point $ X$ \& f; z( r7 j( e. {- O
商业折扣 Trade discount n7 z$ L1 _; O$ e. J$ B
现金折扣 Cash discount
# B7 e# n* y6 l; X' x7 c销售退回及折让 Sales return and allowance 4 j) K, {+ c8 y0 Y" F
坏帐费用 Bad debt expense
Y x! L+ o2 g) T' f8 ^: n/ Y( j备抵法 Allowance method 8 l7 Q8 j& [- B% d- b% f* f( H, q
备抵坏帐 Bad debt allowance 6 g7 M) {6 F- }! P1 h: @
损益表法 Income statement approach
% G0 T5 d3 n. v r资产负债表法 Balance sheet approach ( U6 M; {" y3 g7 t W
帐龄分析法 Aging analysis method * ^9 S+ s1 S* e. z7 o: k/ m) F
直接冲销法 Direct write-off method 8 M2 n6 `, b. v2 G
带息票据 Interest bearing note
8 Y7 T2 Z. z4 h4 d ~2 m不带息票据 Non-interest bearing note
- R/ O; u) T! }8 n出票人 Maker
& m- c4 h$ K/ v* I& j8 c受款人 Payee
) \6 a+ v4 d$ ^本金 Principal
* F5 q- `/ Y# a( f$ }利息率 Interest rate & j( V% `. h( B) C7 E
到期日 Maturity date 6 v, E* {/ R5 ]# `: t+ S. Q$ J# N
本票 Promissory note
0 j# A* L/ ^- i7 v8 L/ l贴现 Discount " w E0 @; Z9 R4 R3 P" A
背书 Endorse & W3 F' f7 o! h! u$ f. P$ x( i
拒付费 Protest fee
/ [) x* B6 c: |7 G
) P# O/ V6 O7 D0 \' p9 x------------------------------------------------------------& {, ~. x3 t. G m+ y
（4）存货
1 f: p/ H( L% N2 t6 C$ p存货 Inventory
2 R B/ f `0 e$ B1 k2 c商品存货 Merchandise inventory 7 e' x0 w {. O+ J0 B2 d, f/ N
产成品存货 Finished goods inventory
0 C! K6 a& E) P' g* u8 R在产品存货 Work in process inventory
% z8 j4 h( `9 x, L! F原材料存货 Raw materials inventory
0 q) O8 @' n. c5 h$ b0 t# b) R起运地离岸价格 F.O.B shipping point 4 j3 p/ k% S* }% a6 s
目的地抵岸价格 F.O.B destination
6 v) R$ M2 p3 O `2 M寄销 Consignment 9 Q9 ], @7 w* z$ q* W
寄销人 Consignor
l3 s# P X. h1 e0 n8 a& e9 G$ Q承销人 Consignee
/ m- b1 U+ E, @/ A& l9 |定期盘存 Periodic inventory + M4 @# L& p6 }/ Q& S2 N: V% g
永续盘存 Perpetual inventory8 z T- C* }; n
购货 Purchase ' J5 y$ W. U8 A
购货折让和折扣 Purchase allowance and discounts 3 [$ R u, D+ |2 [5 l6 a# t4 a
存货盈余或短缺 Inventory overages and shortages
/ P8 |! r6 M7 m; c, |分批认定法 Specific identification
" A8 Z6 D0 z m. \: p+ a- |加权平均法 Weighted average
z. |4 H3 }, w先进先出法 First-in, first-out or FIFO & a+ F7 Y8 e/ d3 I
后进先出法 Lost-in, first-out or LIFO
- \& g8 ?, J/ }# P移动平均法 Moving average ' v9 C3 q @8 W3 j
成本或市价孰低法 Lower of cost or market or LCM ' u; G+ T( r3 W
市价 Market value
7 d( o9 g! g6 B! _重置成本 Replacement cost % L6 }. B. U& v$ T4 M8 D% t
可变现净值 Net realizable value / z" }* U3 u( \2 |6 {( q& v- H
上限 Upper limit ' w4 U" [9 O% v3 H% s' S2 v$ ~
下限 Lower limit $ ?" O0 X6 d% K: z
毛利法 Gross margin method . d; r8 F9 N, J/ m7 P1 A2 H$ v
零售价格法 Retail method
( r: B. z- `- v3 ` S! F; Y2 g成本率 Cost ratio
6 P$ Z6 B* g* D1 g- f$ j% L/ V! j8 v1 M( } [6 c9 }. {. ]' k
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! Z0 ?2 o% ^' K! w# C9 Z. f（5）长期投资 4 K8 y0 A m9 {! t* {6 d
长期投资 Long-term investment 0 d' j9 e: R! Y3 _6 o% Y, j" B# H
长期股票投资 Investment on stocks 0 \( p; P M N8 U
长期债券投资 Investment on bonds % ^! Z, R; x; U1 Q
成本法 Cost method
6 ]0 d8 u% C1 N2 A& S, ^1 n" n权益法 Equity method
$ T+ T, G5 g( v/ ?, s8 l* e合并法 Consolidation method
, k0 v& B9 m: T6 e' w4 X股利宣布日 Declaration date 1 N2 l/ M. g& F/ t% U: h0 l
股权登记日 Date of record $ s% P) a( L# g, m) `8 x
除息日 Ex-dividend date * A# F& J0 P7 u9 n. `
付息日 Payment date 6 }* y7 q+ F" Y3 J$ f
债券面值 Face value, Par value
- o8 g* Z4 ?7 O+ D+ x8 Q7 [% f债券折价 Discount on bonds
9 M: S l$ g5 L4 b' h) P债券溢价 Premium on bonds ' I7 O- R! @/ F" r% A
票面利率 Contract interest rate, stated rate
' C# J! i- g2 D* S+ ]2 N! q$ M市场利率 Market interest ratio, Effective rate ( T1 E9 a* Z: _( R! K9 D/ ]4 {
普通股 Common Stock / z* ~/ V# s- v6 Y, D- K+ d j. Z
优先股 Preferred Stock
2 z5 M, ~1 q6 _8 W现金股利 Cash dividends
4 x2 G c: v5 D, L' g7 d股票股利 Stock dividends % |7 A: f1 Y% e6 ]; P
清算股利 Liquidating dividends
1 w* J+ U7 l6 W! c! U- K% \到期日 Maturity date
5 A, ^! o, V: Q$ a0 T I到期值 Maturity value
$ Y' J- h/ y# v7 L直线摊销法 Straight-Line method of amortization
3 G; b6 Z. b7 k, i, U, h9 @实际利息摊销法 Effective-interest method of amortization
3 C }6 T. Y4 r+ @8 F9 |8 o& \+ H! H% X1 X5 c/ y) v
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- B- E/ B' j8 f（6）固定资产
2 ], U+ a$ x% B% R/ u; Q7 ]; s固定资产 Plant assets or Fixed assets
1 \% U- f0 d+ |2 P/ q: P" |9 i原值 Original value ( O' `1 T, E2 T6 I/ u; z
预计使用年限 Expected useful life
( _5 T6 z$ L7 `( h预计残值 Estimated residual value
) b- ?- |& Y' s! d折旧费用 Depreciation expense
: W* i, `& z3 [# Q6 P累计折旧 Accumulated depreciation 7 P) y- q1 Z4 A8 y( i
帐面价值 Carrying value 4 j+ ] Y+ E, l/ \ c( J( Q; ?1 D [
应提折旧成本 Depreciation cost " m9 l5 m# V z6 f1 G4 e( c1 V3 g
净值 Net value
( ?4 E" a3 g' B3 x2 p0 I# v$ A在建工程 Construction-in-process 6 O% D; C4 b, A+ n9 o) V$ v
磨损 Wear and tear
! T+ s! i( b7 b. z过时 Obsolescence
; F, ^' g% N5 @0 ?* V直线法 Straight-line method (SL) 1 C$ t, G- V& r- C0 J: {" H3 D9 u9 v
工作量法 Units-of-production method (UOP) : p* L3 j8 x+ {! f
加速折旧法 Accelerated depreciation method
6 h: B u( q8 y! N* l9 v双倍余额递减法 Double-declining balance method (DDB) 3 R& S1 P, r# p. E# g
年数总和法 Sum-of-the-years-digits method (SYD)
, h; u# S$ K/ M# m% u3 Y以旧换新 Trade in
! [3 v+ Y% L2 y5 L& \9 `经营租赁 Operating lease 3 I, R% C; I- L
融资租赁 Capital lease % _$ v9 f: I. ]/ b' l( J
廉价购买权 Bargain purchase option (BPO)
3 S8 V/ g3 ]6 R- ~0 l7 ]! j资产负债表外筹资 Off-balance-sheet financing
4 i# P5 k1 i( s7 [* {8 c最低租赁付款额 Minimum lease payments
* V7 G0 @4 y9 z1 z) X--------------------------------------------------------
# i0 v% X- }$ L# v（7）无形资产 1 R. b# L: i5 V7 A8 U" N
无形资产 Intangible assets
% ?1 y. r. m/ B4 n: P1 C- j专利权 Patents
' ]9 T4 b0 |( h商标权 Trademarks, Trade names
' K$ o, H% Y9 ]# r著作权 Copyrights ' ^4 f( @" I) j3 D/ k; y5 e
特许权或专营权 Franchises
8 D6 j* i% w- t1 l* B商誉 Goodwill ! l, }9 Q0 c! r4 V4 C
开办费 Organization cost
' j: `' F+ b9 r# g5 q租赁权 Leasehold ; N: O; o ^# R& ~9 ]! e
摊销 Amortization
7 z1 R' i6 S) D+ t: \: S% b5 M--------------------------------------------------------
2 l3 l3 |# F! U& v+ h（8）流动负债
# E7 M9 a! F9 s7 A负债 Liability
! ]) P1 u5 ]& N# x% I流动负债 Current liability . Y0 @/ g' M, L3 z
应付帐款 Account payable
. d! @. h- i( Q' `应付票据 Notes payable
2 V2 z( z$ i6 ]# K# q8 Y: I3 @贴现票据 Discount notes ' w( w5 A" a* i( }* `7 r( {/ _
长期负债一年内到期部分 Current maturities of long-term liabilities) G* c( w$ V( T' C: X% ~; j
应付股利 Dividends payable
! b7 h2 g. F: D0 F7 T! _' v! m: ]9 b预收收益 Prepayments by customers
2 f4 u9 l. O# C存入保证金 Refundable deposits
G+ u5 k1 p8 f& b应付费用 Accrual expense
% K1 h# N& Z) v+ T/ i. b增值税 value added tax 5 I$ z& k9 |1 D; t. k
营业税 Business tax
8 S- w8 _1 N' [8 K5 Y4 e& M1 m6 w应付所得税 Income tax payable
# h+ b6 A6 P! J应付奖金 Bonuses payable
5 f, n+ [0 r. ~产品质量担保负债 Estimated liabilities under product warranties ( u0 R' `9 M/ U: Y; e; ]+ y, ?( r8 ^
赠品和兑换券 Premiums, coupons and trading stamps
$ {" A; g' h0 u* e或有事项 Contingency J2 ~6 A3 C: m9 M
或有负债 Contingent ) p# {, B( i7 t5 ~8 I4 B, z/ J
或有损失 Loss contingencies
h# `8 r5 H: R9 o- k( J( ?' _6 x4 }1 h或有利得 Gain contingencies
# l$ v# m4 @' p2 b. N- b永久性差异 Permanent difference . n" n6 E, E3 e) e+ C
时间性差异 Timing difference 4 \7 Z. ~9 r, X* _
应付税款法 Taxes payable method ! i. H0 p, o1 k$ W
纳税影响会计法 Tax effect accounting method
( J( e$ H( i# Z+ q5 f; N' k递延所得税负债法 Deferred income tax liability method , {5 W4 J! d' @" W# J2 a8 i0 u
# [8 @7 r8 \8 s9 w, s------------------------------------------------------------
& O$ l1 i, H& k6 G（9）长期负债
6 h( B$ i+ R$ L) P* V0 Y( [$ E, t' y长期负债 Long-term Liabilities
8 K. E' Q( ?5 B% t应付公司债券 Bonds payable + C7 Z2 U) Y! G, O
有担保品的公司债券 Secured Bonds " x5 K" O. Q: a
抵押公司债券 Mortgage Bonds
) F; v, @0 T; B6 d9 R保证公司债券 Guaranteed Bonds
, s- ?' b6 f5 X1 J2 X8 @! s信用公司债券 Debenture Bonds , E3 e4 p+ c j4 M
一次还本公司债券 Term Bonds + J: a0 @/ w' Q' Q
分期还本公司债券 Serial Bonds 4 ~7 G. o0 r8 i6 a: a+ V: a
可转换公司债券 Convertible Bonds / c' P9 U7 ~2 b+ r5 z i. U- d
可赎回公司债券 Callable Bonds # z9 t! i X5 n) {( A
可要求公司债券 Redeemable Bonds ; y: u6 C! [' Z! Y
记名公司债券 Registered Bonds + p4 x, f* F5 N S% f! ^
无记名公司债券 Coupon Bonds
( I# U. p6 ~ Q: S普通公司债券 Ordinary Bonds : |2 P D8 D4 Y5 z7 A5 R
收益公司债券 Income Bonds M7 h( }: Y! p/ V
名义利率，票面利率 Nominal rate
: i9 X2 g: o% ~, W, V" j实际利率 Actual rate , Q, K+ ~; N. o
有效利率 Effective rate 2 Z$ j: J! c5 {7 F
溢价 Premium & O+ a* D& d: m& ]) H
折价 Discount
/ G7 A+ ?) g7 o# z( o9 ]面值 Par value ! {4 B5 l% R6 ~8 K6 H, g" [: Y
直线法 Straight-line method
& b. x9 Q* Z, d! B实际利率法 Effective interest method
! x! v" Q( r6 t到期直接偿付 Repayment at maturity % a* W+ ~/ ?" u& f: T
提前偿付 Repayment at advance
# V4 E0 e8 W; ^" l5 G偿债基金 Sinking fund
5 v( l; ?' l( O/ J+ q' o长期应付票据 Long-term notes payable
, x. v, E* w5 L" ?# u; i) |+ Z6 o抵押借款 Mortgage loan
7 Z1 {; {4 J3 v8 K$ M--------------------------------------------------9 ]4 U* F+ M) P R- }
（10）业主权益
: g+ A9 p g+ I% W, a1 a权益 Equity
9 H; u" L5 x! g& y% w& z- ?2 o业主权益 Owner's equity ( b3 u1 T$ e8 Q3 g/ ]$ \$ k4 o5 q
股东权益 Stockholder's equity 3 y# U9 @7 t/ p L# D% c
投入资本 Contributed capital 5 k, V C$ v9 e/ I- F& N2 B
缴入资本 Paid-in capital + C( _, ~6 I5 }) P. T, H7 |
股本 Capital stock
: o9 H4 B0 T# r! C+ Q% W资本公积 Capital surplus 7 v* P' q- C/ L1 g( M% k
留存收益 Retained earnings
& v4 ~& u) k: J# l1 \1 F核定股本 Authorized capital stock
- J% l' j: M) g实收资本 Issued capital stock
9 v# B: \2 R9 h$ k' @+ d发行在外股本 Outstanding capital stock 4 h) D- w* N* W, \/ I
库藏股 Treasury stock
. F9 Z6 b( K& X普通股 Common stock
. i9 y, M, X" j; r- P7 n, B+ J优先股 Preferred stock
5 T) o" m4 x+ h* M- J累积优先股 Cumulative preferred stock ) o" {& e/ x( \! p8 O- Y' N
非累积优先股 Noncumulative preferred stock / h9 Y3 M. F& O& L& } I8 |7 X
完全参加优先股 Fully participating preferred stock
& A* Y& y2 A2 _) C3 q部分参加优先股 Partially participating preferred stock # H% ^+ q4 ]' J! ~
非部分参加优先股 Nonpartially participating preferred stock
( c2 K& X2 W0 A. G l! H1 V( G现金发行 Issuance for cash ) B7 ^& h( H$ B! _
非现金发行 Issuance for noncash consideration " e" R7 [% R$ p! G8 a8 u% m3 W: B
股票的合并发行 Lump-sum sales of stock
, i b; g5 B5 F E( B发行成本 Issuance cost
( y; ~5 |5 l& h- J4 S6 Z: R成本法 Cost method
0 \: c' q7 X- t' f) o面值法 Par value method : C" I1 ? l( e I: U. C @/ l
捐赠资本 Donated capital . S3 X- \- P% ` i4 Y% h
盈余分配 Distribution of earnings
9 W! S( V; Z J5 S1 d" M股利 Dividend ; l- ^0 ^: ]0 U4 [; a. M/ y
股利政策 Dividend policy $ r8 ~+ p" T0 A% V- |* H
宣布日 Date of declaration
4 {- {, u$ ` D! i4 M股权登记日 Date of record ' K% D4 I. A/ p
除息日 Ex-dividend date
9 N) q& `0 }4 i0 g, m) P) z& F股利支付日 Date of payment
/ D4 J9 U' B( e! T! h现金股利 Cash dividend ! Z9 i |& n* M W
股票股利 Stock dividend 2 d! g: C' d/ x$ Q0 t
拨款 appropriation
9 |( ?7 F) d, I0 |9 W- U------------------------------------------------------------7 j+ B' ?% ?4 E/ R" O9 E5 W% c' y) ]
（11）财务报表 $ Y& I/ l. _' E6 p; o3 c9 V8 `2 b
财务报表 Financial Statement
6 e! x3 @7 `3 R资产负债表 Balance Sheet 2 E. s5 q5 n$ J% g% {
收益表 Income Statement / x& z& y: L% n& Q F
帐户式 Account form 1 p- g' t5 H3 P5 T3 E
报告式 Report form
4 n0 J" @* I8 z) Z* }编制（报表） Prepare 5 S8 N3 E7 e2 r/ Q. H' }+ ?
工作底稿 Worksheet 6 y% N$ g- s6 x3 V, a: Y0 l. j U
多步式 Multi-step
% M8 R& B+ c- ?单步式 Single-step
6 c; z7 ]2 o8 a" v) e-----------------------------------------------------------
0 A# ?3 l4 L+ a( Y c（12）财务状况变动表 ( z/ r$ I% I$ a2 S" `3 A
财务状况变动表中的现金基础 SCFP.Cash Basis 1 u: g0 Z) T) {4 }8 b) o% f
（现金流量表） + v1 ^1 L2 Q+ x* y6 T: V
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
7 b2 x0 m1 Z! \4 j7 V( h( ?（资金来源与运用表） 5 g$ w* R: B* e7 q+ `8 e
营运资金 Working Capital
! k* t8 i3 L! ]4 |, d: s- U全部资源概念 All-resources concept - ~( v$ m: W. ^
直接交换业务 Direct exchanges ' z2 [" v: W# [' l5 l4 _
正常营业活动 Normal operating activities / ~& f9 J7 Y1 m2 h. I
财务活动 Financing activities 2 ?' K9 E: U. W2 c
投资活动 Investing activities 1 t M5 D% D( L9 ?8 j- u
-----------------------------------------------------------
1 I9 A7 s( K8 W- u（13）财务报表分析 ( [. d6 G9 ^" D' [; h
财务报表分析 Analysis of financial statements
( b! I- L' I* K) @& m' v4 A9 ^比较财务报表 Comparative financial statements 6 T5 t3 I6 ?, f9 N5 t' r) Z
趋势百分比 Trend percentage 5 ?3 s6 J" @: ^% }
比率 Ratios Q) B; {" P8 X7 j$ v
普通股每股收益 Earnings per share of common stock
( ~- ^2 b9 @/ y股利收益率 Dividend yield ratio . L" ^" J2 A- f2 M5 g. c
价益比 Price-earnings ratio
$ q: t, k9 C( D8 g普通股每股帐面价值 Book value per share of common stock , \# ^. v* n# k/ I5 K1 R) F: g: i
资本报酬率 Return on investment % j" z( B( {5 _+ o; w3 C6 R
总资产报酬率 Return on total asset : v, K; N! @! b4 W$ j
债券收益率 Yield rate on bonds 7 N3 c- l+ ^+ |* o5 b" ]
已获利息倍数 Number of times interest earned
4 a* b7 A1 _; H9 J5 o债券比率 Debt ratio : r1 e; G& h# ?& S
优先股收益率 Yield rate on preferred stock
5 x$ a6 [& o# k. J8 \' c营运资本 Working Capital
( e: L4 c$ d; y* h6 u/ _0 n周转 Turnover , s% _" a- r& _3 m- j/ B
存货周转率 Inventory turnover
3 \/ P/ B; @% O; y4 p( Q F应收帐款周转率 Accounts receivable turnover
% W/ j* R8 {( C _3 l% M8 Q4 N流动比率 Current ratio ) j, B E) o0 _. d- t8 I {
速动比率 Quick ratio ; Z# ^6 J( \- u% U4 r- N8 P2 \& I7 x7 n
酸性试验比率 Acid test ratio
) a4 W+ u7 {8 N# `------------------------------------------------------------
& c8 S9 E# B* ^) p( Y: v' p9 y
) v7 U- E: {/ C: K" P（14）合并财务报表 5 I# X, i+ ^ I. V
合并财务报表 Consolidated financial statements . Z/ n6 ~& b( Y. A
吸收合并 Merger
& P! _2 M: O8 @/ F( \创立合并 Consolidation % g# Y+ ]* o" n3 w9 ~
控股公司 Parent company
6 U1 r( z, ?* C' [, y6 s4 W附属公司 Subsidiary company 4 G3 x m9 ]& I! t0 f
少数股权 Minority interest - F2 e, l9 I' F
权益联营合并 Pooling of interest 8 h7 \9 X& C0 W( m8 U8 Q
购买合并 Combination by purchase
6 N% Q2 `/ w$ f- E( ~) Y" ^: ?权益法 Equity method 7 l9 u2 y* i8 b2 W
成本法 Cost method
/ H) V% N7 W0 l+ ~- F* M
1 A7 u9 R; m- v# n+ [+ O, X5 F------------------------------------------------------------
, d: [" Y8 Q h. U* V（15）物价变动中的会计计量 ' h; C4 R5 P' E$ i L R0 C9 S
物价变动之会计 Price-level changes accounting - Q2 B. n) r6 \( [+ g" v! O ?
一般物价水平会计 General price-level accounting & S. N7 C8 f7 D
货币购买力会计 Purchasing-power accounting
8 P' b+ c% i7 P% ]7 y( f1 Q统一币值会计 Constant dollar accounting 4 a4 i8 u, K5 ]! z. Z/ |1 ]2 e& W
历史成本 Historical cost
8 ^1 I4 _9 Y8 H Q# Y# Y4 a现行价值会计 Current value accounting + T; z' \! W! m, R3 G
现行成本 Current cost - n) o8 {/ x" l
重置成本 Replacement cost
- N) f" ~% R: z3 I% e! Y6 F3 f物价指数 Price-level index 7 p+ t2 B, B0 N
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ! Z- h8 x7 L7 Q
消费物价指数 Consumer price index (or CPI) ( v# V, \9 w- y8 P5 y0 ]
批发物价指数 Wholesale price index , V1 m; s% A0 K0 a' o5 ~6 u" e+ S
货币性资产 Monetary assets
E$ _! t; c: D) \货币性负债 Monetary liabilities + g3 L* P: h4 ^' U1 t3 y9 V: }
货币购买力损益 Purchasing-power gains or losses
# l9 V& J/ _9 Q( e! T资产持有损益 Holding gains or losses 3 r) r2 o0 g7 M/ r7 z# A- m
未实现的资产持有损益 Unrealized holding gains or losses
' W! F$ Q6 v1 g% }8 s7 G0 v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
