 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 7 y3 n4 L; u; v) x
会计 accounting # }6 K2 n+ {( ]9 @4 S8 K U2 G
决策人 Decision Maker ! C1 S( x' o! Q7 ^: B1 z3 ~
投资人 Investor
1 o3 _$ ?) z+ z8 M; z- F6 i股东 Shareholder 2 h8 f! X' N' E4 _( M* K
债权人 Creditor & F, a, J/ A: d# ^- s" U0 F
财务会计 Financial Accounting
4 {) V) ]( D- h! w管理会计 Management Accounting 1 \5 s; ~0 E# X
成本会计 Cost Accounting
: _0 x$ Y! @; P( X1 ~. I私业会计 Private Accounting 7 [; I3 ]# z3 W) u+ D# J# ]0 R' E
公众会计 Public Accounting 1 O2 d# Z. _! j/ F+ e" f/ A7 N
注册会计师 CPA Certified Public Accountant 0 Q) z7 a- |6 {+ h' N- i
国际会计准则委员会 IASC 5 I H$ n2 ~" B. `* u6 q
美国注册会计师协会 AICPA $ {5 c9 u3 M5 w: n: ?
财务会计准则委员会 FASB
4 M1 c& v3 V6 c( b5 b7 k) e- D管理会计协会 IMA, U7 e7 S- g/ Y! f& S& b
美国会计学会 AAA ; b* w& U, F1 r6 P
税务稽核署 IRS + e: D4 Z: \2 d2 O
独资企业 Proprietorship - A, u2 I) m+ Z: q9 _
合伙人企业 Partnership
7 l) e, e( Y) {# ]+ U3 G. F公司 Corporation 4 ^$ a7 ~7 m. `# Z
会计目标 Accounting Objectives
9 M/ u& T) |8 V& y$ j8 u会计假设 Accounting Assumptions " y) g. x# q# P2 Y( x
会计要素 Accounting Elements
( q( ~4 @# r5 G会计原则 Accounting Principles
3 i- G# [4 r& w d6 G- F4 v会计实务过程 Accounting Procedures
9 j, j8 [) r2 }9 y( o2 w. g) }财务报表 Financial Statements 5 p$ x0 V8 r& v) r% R' c
财务分析Financial Analysis 9 G9 u V- P" S. j* |; B
会计主体假设 Separate-entity Assumption 1 F: R& w* _0 s/ T+ e7 \
货币计量假设 Unit-of-measure Assumption
/ d# i d4 A8 Q1 I) z持续经营假设 Continuity(Going-concern) Assumption
. W0 x1 C( n/ K9 p# t* t( r会计分期假设 Time-period Assumption 6 c: ~$ z8 i: S7 G, I+ _# S1 j$ O
资产 Asset b2 ~5 d6 s/ K# o
负债 Liability 9 E" J J0 k* j: y) y7 C/ R
业主权益 Owner's Equity 5 e V, o8 X0 k0 f. \6 ?* I& w
收入 Revenue " x& k* ~* z% s' Q# [
费用 Expense ) W' B0 S/ |4 ~3 `, l
收益 Income
- @; C' U2 R& j7 z/ e+ M V亏损 Loss
0 x( b( {: S4 ]历史成本原则 Cost Principle
0 Y4 H ?& A, E, K+ t收入实现原则 Revenue Principle
' {& M3 }1 D& L) f配比原则 Matching Principle ' b+ L9 j( W2 H# C
全面披露原则 Full-disclosure (Reporting) Principle . k/ q* [" I# n" Q1 u7 a. v% F
客观性原则 Objective Principle
- r r/ `2 c5 x; l0 Z- q一致性原则 Consistent Principle ( f8 ^% Z# ]9 Q0 R$ I5 [
可比性原则 Comparability Principle
( ?+ p" S; n2 [) F& \9 @重大性原则 Materiality Principle% w! @" k/ h, }: c6 {& Q
稳健性原则 Conservatism Principle - E4 Z4 P; s; v
权责发生制 Accrual Basis 8 b- J6 L: r. N% y
现金收付制 Cash Basis
( h, v$ |9 {2 o' j* S财务报告 Financial Report 4 r" Z6 ]" e' ?% E, I) a8 M: _% i( r
流动资产 Current assets ; C6 s# @& I+ P
流动负债 Current Liabilities . j4 K( @6 P) h/ ]( G7 w9 ?
长期负债 Long-term Liabilities v" d$ M( g9 I$ N4 F
投入资本 Contributed Capital $ t* _" D: k: Q8 | U4 t, l+ A
留存收益 Retained Earning
7 z1 F( y- r# x
7 q: b0 j' r- d) ?3 j+ \------------------------------------------------------------- C8 d5 B- J5 z( F: d( j p l5 W
（2）会计循环
+ S( G5 v: Q; q( m: ~会计循环 Accounting Procedure/Cycle 8 N) ^$ T5 }1 m6 L
会计信息系统 Accounting information System
1 E5 |6 Z9 h1 ~) g4 T4 {+ W, j帐户 Ledger ' j" U$ q* _! t' k! L# z
会计科目 Account
* w3 s. Y* i* F$ M# k" o6 \会计分录 Journal entry
; J* I5 U6 Q$ j% m$ A原始凭证 Source Document
# w, p! v# n6 `9 L0 ~! ]' }! b日记帐 Journal - G4 P ]9 ~: d" p* ^$ e
总分类帐 General Ledger
+ r5 D2 s; e. F0 k6 C3 r1 p: B明细分类帐 Subsidiary Ledger & B1 P9 K% N. G# y
试算平衡 Trial Balance
8 `1 q& R+ ?: R& n' r# z现金收款日记帐 Cash receipt journal
) R( q5 t. p# J! t* o现金付款日记帐 Cash disbursements journal * s. t$ S6 R% [" J2 n5 m
销售日记帐 Sales Journal $ I, R' q5 @. u
购货日记帐 Purchase Journal
0 j+ m1 V( O# p9 b$ H% H普通日记帐 General Journal
) [2 s. e/ c8 Z0 a工作底稿 Worksheet
6 p& e3 l9 \3 z0 R& @+ Y* Q调整分录 Adjusting entries
9 j' x K4 P o1 H结帐 Closing entries . i) E& M- U/ M4 d
7 [8 {* ^& {2 `1 M/ T u# l
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4 Z5 `! ^7 D8 f5 c7 [（3）现金与应收帐款 ) _) J0 L& ~1 W7 M% d
现金 Cash 4 A" a! D! ?2 ^& z' b
银行存款 Cash in bank / U; l7 T t! z6 i4 S. Y" ]
库存现金 Cash in hand
6 L d7 r. N+ d! P% @- c9 o7 v流动资产 Current assets 2 |& [. C3 f, \# K, X
偿债基金 Sinking fund
$ o! G' d2 T. P- W/ y9 C定额备用金 Imprest petty cash 5 X7 x; n4 v$ _; t3 Q" K. {/ e
支票 Check(cheque) ! W: J6 p: a, A d. y- _
银行对帐单 Bank statement , `% n' T' o& f8 d4 Q T6 h: d
银行存款调节表 Bank reconciliation statement
# M9 }' N9 b0 i/ U& } ^1 S在途存款 Outstanding deposit
2 U, Z8 x+ V& X, i2 R, [在途支票 Outstanding check " q& z. F+ L% c
应付凭单 Vouchers payable
8 R; L+ z( s5 D8 ] D) h- W. U应收帐款 Account receivable
1 R3 G/ Q m+ H' S/ F3 I5 ]应收票据 Note receivable
9 Q" [9 O3 y* p9 E; S1 Y; j* n起运点交货价 F.O.B shipping point
4 \ a% i( x1 C) W6 j' {目的地交货价 F.O.B destination point
* D/ M$ H$ P% A! }6 o0 ]商业折扣 Trade discount . ?8 X6 A1 Q% H% R
现金折扣 Cash discount
8 f0 b, g% i% z; s销售退回及折让 Sales return and allowance
6 i- ]. d9 Y3 Y7 G坏帐费用 Bad debt expense 8 O' {. x9 w) O; L- i$ F
备抵法 Allowance method
) u- L2 J' x2 a备抵坏帐 Bad debt allowance . T' d, u0 Q6 h! o6 t
损益表法 Income statement approach ! L8 N, k5 S! E I
资产负债表法 Balance sheet approach
" G: V, ?1 u- s: o; w1 n2 z2 U! P$ O7 h帐龄分析法 Aging analysis method & N, e/ G7 L P2 z$ ?/ c
直接冲销法 Direct write-off method
5 l/ }% X- z3 ]: d8 O带息票据 Interest bearing note
0 D- L: u$ }+ N( r1 F不带息票据 Non-interest bearing note ! E& G- S" q7 }# c- p, L9 A) A/ @
出票人 Maker
4 u# k" m: ^, l+ U# d/ k受款人 Payee 1 U; P' @9 L4 \5 z4 s. ~& S' [ ?' h5 ~
本金 Principal & H% u/ E; d7 d
利息率 Interest rate x" U. |# @' m$ @$ p
到期日 Maturity date
8 {( O6 k* b1 K* v本票 Promissory note + n, O) [ n3 ~$ f/ O. K- @( O1 d
贴现 Discount
% D* ]8 D- Y5 T* C背书 Endorse
3 l. e2 [3 a g拒付费 Protest fee + o) S" T: I% U5 A
" l/ @' s) S* U, L) K
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, i; m+ J( N/ y7 D. t' ^- Q（4）存货 1 r- a z/ Z6 _+ K
存货 Inventory
5 S/ A# R, N6 m; T商品存货 Merchandise inventory ' b' y$ S2 r6 C9 ~( }/ U
产成品存货 Finished goods inventory
7 k1 f0 X5 A$ `) p在产品存货 Work in process inventory . J2 W# O3 b9 W6 x" a
原材料存货 Raw materials inventory
5 p$ t. h" }3 r L! @0 T. W起运地离岸价格 F.O.B shipping point
6 x& I) H8 Y/ Z+ F- o. n" }9 h目的地抵岸价格 F.O.B destination ' I! J; U3 C1 `' V) W2 o1 Y" s
寄销 Consignment
9 S5 s& `$ {3 [ H# }; z寄销人 Consignor
( ~/ n9 M0 y- y% c' l承销人 Consignee # r9 B! o1 I% a6 C& Z
定期盘存 Periodic inventory
4 P6 h6 v& R* J( \) P: _: U+ |永续盘存 Perpetual inventory1 U! v: H# G' D4 |
购货 Purchase * y9 v( L+ n. J" Q& f& n
购货折让和折扣 Purchase allowance and discounts
! W) N" j4 \9 K) q5 i/ k: v. l存货盈余或短缺 Inventory overages and shortages
" ~2 e/ z5 `) M0 |8 ^& X分批认定法 Specific identification 9 w' l# t K. m
加权平均法 Weighted average
9 E0 ~ i$ f2 \5 J3 f. Z( P7 [先进先出法 First-in, first-out or FIFO & P# N8 k8 l8 Z( e+ D
后进先出法 Lost-in, first-out or LIFO
. Z1 ]+ f% ?; O! Q2 g) H" x移动平均法 Moving average * Y A& K& Z* y3 }6 m" [& G
成本或市价孰低法 Lower of cost or market or LCM - ]. m& N! w3 J/ I" }* b/ ]9 y5 M6 l
市价 Market value / p( U: ]; l% i8 s9 S
重置成本 Replacement cost
2 A3 w) g# _: ~4 F% x可变现净值 Net realizable value ( O5 d) {# Y, X+ }0 i4 A F. |( R
上限 Upper limit M; q( j. ^0 M2 q+ R0 g
下限 Lower limit
" I2 S; r8 ]+ R: q* X( l毛利法 Gross margin method
+ B0 D3 p$ y' {) ~! i' I零售价格法 Retail method $ E3 k: h+ g4 Q4 r( i0 @4 ^3 p
成本率 Cost ratio
+ y6 I$ n; F% z. [. I/ I/ N, P5 }* F6 } K! Y9 O
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（5）长期投资
- {+ S f6 W- D长期投资 Long-term investment % t% W5 q2 W$ o( F; J. u- H2 S
长期股票投资 Investment on stocks
) l! G. o; f- m. W$ K& q长期债券投资 Investment on bonds
* W9 }" ?! q$ `成本法 Cost method
5 ~3 n# N. h. v/ u. _权益法 Equity method
; F w( |' K% @8 ]+ m4 s5 U合并法 Consolidation method 9 J( T2 L5 w S8 |1 N
股利宣布日 Declaration date ) ~& _! K* h" P
股权登记日 Date of record
) ~+ ]( r8 r8 K: g: i1 d除息日 Ex-dividend date
2 O4 z6 Q+ v" o# F4 Z0 S r付息日 Payment date # K7 `0 y8 |! i- f( m# @2 g
债券面值 Face value, Par value
" g2 \. u+ b) |' B债券折价 Discount on bonds 0 `; n+ o: h) n+ A. ~! n( R" o# {
债券溢价 Premium on bonds " W1 ], c+ u, U; T9 i" m
票面利率 Contract interest rate, stated rate 8 v. }2 W# l9 [
市场利率 Market interest ratio, Effective rate
) _# |; L8 l0 a) U! g普通股 Common Stock 0 p& V0 W: h8 z/ M1 w
优先股 Preferred Stock
. R* P- \) c1 `# a9 t1 |现金股利 Cash dividends
; x' A. l0 p6 n+ ]0 y, U2 r9 K股票股利 Stock dividends 4 Y$ s$ Y# @- y0 u% b0 K
清算股利 Liquidating dividends : H8 {6 G2 l6 ?0 O" q
到期日 Maturity date 2 f' e5 w( }' k( E
到期值 Maturity value
7 j8 X8 D7 |- v) E- l% a直线摊销法 Straight-Line method of amortization
- Q' V1 }0 c# G' W g0 J* j实际利息摊销法 Effective-interest method of amortization
% E; X0 q) Q! |5 | C8 ^' n" r! \7 K! Z( o2 f% k
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# l2 O0 V; q( E: U7 @. ~' M0 n4 i（6）固定资产 + I. }- D! c4 _) i& ~. L" s
固定资产 Plant assets or Fixed assets
% y4 J, ]* _) Q- R& E1 k1 ]原值 Original value
K/ h2 G/ B0 d# ~* r/ R/ P; P预计使用年限 Expected useful life
4 I7 c8 L. _* t4 r" T预计残值 Estimated residual value
2 {% v$ b" \% A" _, C0 l" E1 t+ G折旧费用 Depreciation expense # l6 L! {) O& P3 x
累计折旧 Accumulated depreciation
, ]/ c o. {5 h! Q/ m. C帐面价值 Carrying value 0 A8 K" p8 P" ?) D. P: V1 K
应提折旧成本 Depreciation cost
9 A& r- X% A. D* }' Z& O+ u: H净值 Net value
( Z8 b0 i: l/ z3 _/ J, s在建工程 Construction-in-process ) r; T3 @4 X3 n% Z, A
磨损 Wear and tear 9 f. K- K& O8 I2 Q( p0 r) ]7 L
过时 Obsolescence F- Y0 }5 k5 u9 M+ r# e+ r- P
直线法 Straight-line method (SL)
0 Z7 i* b: p8 p# v$ T2 j工作量法 Units-of-production method (UOP) ' y3 v* O9 W# E. l; p+ E
加速折旧法 Accelerated depreciation method ! `4 G6 W1 l) f2 }0 Q0 x
双倍余额递减法 Double-declining balance method (DDB) . i; K6 X0 e0 W- o
年数总和法 Sum-of-the-years-digits method (SYD) 1 c% R. m/ S- D* ~5 b5 L
以旧换新 Trade in
. B8 a, Q z$ C. E& c经营租赁 Operating lease 0 N/ y/ u9 y/ K
融资租赁 Capital lease : Y* i% o4 _; d b+ V
廉价购买权 Bargain purchase option (BPO)
/ U8 M5 d3 X" @/ X; i资产负债表外筹资 Off-balance-sheet financing ( D7 _7 H! A& @! ^ F
最低租赁付款额 Minimum lease payments
+ ^+ o. v9 e0 u( a( A; @1 E--------------------------------------------------------
- Q9 \9 [1 e- M, c9 B, q; u（7）无形资产 8 v* c0 v3 {; q
无形资产 Intangible assets 1 b/ f6 p" p6 c
专利权 Patents
1 r7 q* u* i0 _$ l商标权 Trademarks, Trade names
% e' s: l) t) {, u/ x- o著作权 Copyrights 4 K9 X$ R4 c: @6 F* h- Z% D, k
特许权或专营权 Franchises
7 c6 k3 N5 w6 P4 R5 R5 I1 {商誉 Goodwill : I% O, L2 i K1 @
开办费 Organization cost
1 a+ r( a7 k, y' u* [+ k租赁权 Leasehold
1 J5 U) y3 [- ?摊销 Amortization
! G' ^; q% o Q; |--------------------------------------------------------
5 m- A; `9 \; ^( P+ l$ I$ ~; E0 ~（8）流动负债 9 @# Q/ N, R: |, n' p) ^6 q0 H
负债 Liability % W1 }* {3 b# t0 i$ B
流动负债 Current liability
* W, K. v5 s* d* c% r应付帐款 Account payable
$ n8 o9 D7 u$ Z应付票据 Notes payable / n) K% V- j7 q3 T
贴现票据 Discount notes
$ _1 L0 ?7 Y( F: t* |* y1 V8 H3 D0 C长期负债一年内到期部分 Current maturities of long-term liabilities
# b2 `/ ~% ~& ^$ Q/ P应付股利 Dividends payable
8 m# {8 R& a- f) G预收收益 Prepayments by customers
5 C2 i6 ]7 e2 A存入保证金 Refundable deposits 9 k& |, A V; m3 s1 z
应付费用 Accrual expense
& M1 q4 T; ^# E! H( ?1 \: g+ i增值税 value added tax 4 I0 Z1 o1 J. k0 M
营业税 Business tax ' S) ?* }* M$ c8 j% ^5 T
应付所得税 Income tax payable
3 s' X9 @; q6 [1 a3 B4 Q应付奖金 Bonuses payable
' ]% x5 Q" n- ]8 Z6 a产品质量担保负债 Estimated liabilities under product warranties 8 S- `- M% q! b
赠品和兑换券 Premiums, coupons and trading stamps
. L( Y& S& I) l- J或有事项 Contingency . E7 D% O/ M; Q5 b: b: M
或有负债 Contingent
8 r" o( v$ F( l3 a4 o或有损失 Loss contingencies ( v" [: ^4 w O' Y. f8 w
或有利得 Gain contingencies
& G# N* _3 d- \- B' | L p永久性差异 Permanent difference
9 `0 W( e0 e, S时间性差异 Timing difference
" d# x7 t2 u+ t+ i; M应付税款法 Taxes payable method - O, R6 [' F, Z5 R" U( {7 v' `; B
纳税影响会计法 Tax effect accounting method
3 J2 F( I! C6 ~; h8 \% @4 ?递延所得税负债法 Deferred income tax liability method
7 l1 s5 V, P ` `$ @( h$ E- k4 D/ c" U- j+ g
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（9）长期负债
# u/ @. }& x* z1 G7 M/ v长期负债 Long-term Liabilities # v7 W6 t4 t0 V3 K" Z
应付公司债券 Bonds payable
# X' |* q3 `6 M! @+ `) h' L有担保品的公司债券 Secured Bonds ( B0 d5 @4 Z B E, l4 u. X5 G
抵押公司债券 Mortgage Bonds
/ X# c& a' R c6 U( Q7 ^! j: t& C3 C保证公司债券 Guaranteed Bonds
! n" c+ C& U) J1 t) B$ X0 |信用公司债券 Debenture Bonds
2 @$ o$ _1 e k& a* I$ }" w一次还本公司债券 Term Bonds
~* t: G8 i' a, d$ I0 h. r分期还本公司债券 Serial Bonds - [. }+ u0 ~) ?7 K( J
可转换公司债券 Convertible Bonds ' b: a5 G' r7 {) D2 H
可赎回公司债券 Callable Bonds , ?; F; h+ ?1 L) g7 g3 Y# b4 h
可要求公司债券 Redeemable Bonds
# _) j" s9 F/ k" }0 i4 C5 _记名公司债券 Registered Bonds
?& Z: e0 S. l无记名公司债券 Coupon Bonds 3 ?4 Z( i+ {0 F- F
普通公司债券 Ordinary Bonds
- u. f, A% P6 `; @收益公司债券 Income Bonds
' c8 z) ]6 x9 J名义利率，票面利率 Nominal rate
: Z& u- ^' w* G8 E4 Q% E( c: u实际利率 Actual rate - f" q& X* d! c, O' N0 N0 O2 F- ^
有效利率 Effective rate
7 \' f: M% U; |( M# L# d溢价 Premium 5 o' I- B0 ?0 e) t. O* l) r/ |
折价 Discount
7 d) c; m) V* V; M4 {面值 Par value
$ _) c. H4 E( v$ n# L: I直线法 Straight-line method
; |6 w' w' s5 \7 p实际利率法 Effective interest method / K; p$ \: B) \& u4 K( F( \
到期直接偿付 Repayment at maturity 3 i# R1 e) ~ ^# o8 Y4 Q1 m2 X* }
提前偿付 Repayment at advance 1 n# x4 x! [: B+ m9 i6 g: B
偿债基金 Sinking fund
/ {) Q6 z u2 h. x. G长期应付票据 Long-term notes payable 3 B$ ?+ H3 r. e x' A
抵押借款 Mortgage loan
* t. z) H. X" K--------------------------------------------------
x2 s! V# G: l$ x（10）业主权益 F4 D9 l) ?, F" Z9 u# E
权益 Equity
; B- }6 r2 m/ F业主权益 Owner's equity
: p) [- z" R! a) {% j: j) W股东权益 Stockholder's equity / ^: l- t# {) D' M
投入资本 Contributed capital / A* E/ \% v' J! X- Z2 _2 C; }3 X. @
缴入资本 Paid-in capital . m& H( v1 }5 j s
股本 Capital stock
# y; ]7 m9 W2 y1 }0 y6 q7 H资本公积 Capital surplus
) z5 _0 \) C& @ n& ~! Q! q" n7 _留存收益 Retained earnings ; p X5 @; h8 E0 R
核定股本 Authorized capital stock
5 Z( }( h! c f0 W. z实收资本 Issued capital stock
" ~( O4 O8 r# i, k发行在外股本 Outstanding capital stock + x7 @! f1 I3 O& P
库藏股 Treasury stock & n7 v5 e+ w& X
普通股 Common stock
6 J; l% L1 B0 {0 Z* U/ C优先股 Preferred stock / n' n$ t8 K+ v7 u* ?. R
累积优先股 Cumulative preferred stock
3 p0 B6 V6 f/ W/ }非累积优先股 Noncumulative preferred stock
+ u: N$ S7 b# s5 G" Z/ C5 A" F. d/ g完全参加优先股 Fully participating preferred stock " K; u. `) ]/ t7 B) y0 P% v1 L
部分参加优先股 Partially participating preferred stock
0 g$ C& I0 `1 ]; N W, ~5 E非部分参加优先股 Nonpartially participating preferred stock
5 m: f0 X/ h/ \4 x7 i' H0 D$ Z9 g现金发行 Issuance for cash
4 P0 S8 K4 @- W( c/ U3 ]# E) g非现金发行 Issuance for noncash consideration . ?9 b: t7 J0 u F/ r/ {* \
股票的合并发行 Lump-sum sales of stock 4 n8 v1 l' Y$ ~
发行成本 Issuance cost ; s; B- B2 P. p- D& w, F
成本法 Cost method c' {0 ^' B% l( H* r% K) E
面值法 Par value method " Q0 F: v& ]$ X4 p1 c4 x* }, t. [
捐赠资本 Donated capital ! \& C i7 s. t! a9 S# H5 U
盈余分配 Distribution of earnings + b4 G6 k( x# |0 q: V
股利 Dividend
; N- w9 [- {9 P; q7 q- I) e4 @/ q股利政策 Dividend policy
6 P% ^: u4 R& c) Z7 H: g: g7 j& N/ d宣布日 Date of declaration 9 k5 p" P' h; l" X
股权登记日 Date of record ) o! v- E; T. i- y; a0 Z) |
除息日 Ex-dividend date + d0 q4 y) Y+ X8 _) o: f" U
股利支付日 Date of payment
( q. s5 b+ Z' i( o6 q现金股利 Cash dividend
+ w1 H K& c. o% x/ p+ u股票股利 Stock dividend
5 ^& {: V5 I1 \. b* u* P拨款 appropriation
; T2 m( b& R5 ? I4 z------------------------------------------------------------
, M/ X# V! i5 `5 A x# v8 ^（11）财务报表 5 B+ b4 f* V% d+ o) T; M5 K# e
财务报表 Financial Statement
$ i; u- v7 d |5 j资产负债表 Balance Sheet
0 L; U/ l+ K8 u$ O' `7 a+ _; ^收益表 Income Statement 0 _; \; J7 W2 D5 j
帐户式 Account form
9 W4 `9 d5 P6 U% S; n0 |报告式 Report form 3 v4 p! C0 e9 r3 ]
编制（报表） Prepare
! z, l3 h7 e4 }* c) \工作底稿 Worksheet
) r6 Z1 }+ F( C8 ]; {多步式 Multi-step . V+ o3 V' e' X8 Z8 y
单步式 Single-step 8 _+ G) r' p; x: P1 y8 Z
-----------------------------------------------------------4 S+ ?- s5 e; {0 J
（12）财务状况变动表 " x) I) F( r$ |6 [% E, _
财务状况变动表中的现金基础 SCFP.Cash Basis
( h% e+ e9 n# s* c" ~（现金流量表）
3 \5 M }2 l" m( s, ~财务状况变动表中的营运资金基础 SCFP.Working Capital Basis # N A% h3 ?! P2 i$ R3 G7 \
（资金来源与运用表） 5 @: f7 E7 I; }
营运资金 Working Capital 5 A# M8 Z4 g6 B2 U8 B6 U; e
全部资源概念 All-resources concept 7 K* ]5 ~& k( O' j! c) X
直接交换业务 Direct exchanges
3 U8 y O) v: v% K- \6 T+ y4 Q) R正常营业活动 Normal operating activities
/ O, a' n1 p+ e( z3 v9 F财务活动 Financing activities g x8 @! i' }
投资活动 Investing activities
& E0 R F. `" f: n-----------------------------------------------------------" {+ Q X5 m, _2 e. L* P% M; i
（13）财务报表分析 4 V5 h# J) G" y: |8 t; Y! l
财务报表分析 Analysis of financial statements ( H# E! t4 v* T$ p" r9 Y
比较财务报表 Comparative financial statements $ y3 \' S7 L) N: j
趋势百分比 Trend percentage
5 D! K, Q2 d& J' t比率 Ratios 5 F2 l8 p8 Z& w0 t; \4 e
普通股每股收益 Earnings per share of common stock 6 Z: q, H. o O3 F' z
股利收益率 Dividend yield ratio ; u* K1 M+ F! H! @# K: z5 H7 g# a
价益比 Price-earnings ratio 9 Y; q6 G9 z" J( z8 o7 `
普通股每股帐面价值 Book value per share of common stock ! W+ I% D# Z' @+ d5 }
资本报酬率 Return on investment & g: m$ m- [2 G; \7 [: |* r! x
总资产报酬率 Return on total asset
# T; @( _8 j% ~: R$ Q债券收益率 Yield rate on bonds & K3 \1 n) u# k% H* x
已获利息倍数 Number of times interest earned
" [" q. |) q% p \; l债券比率 Debt ratio
' ~: G" |9 u; i% ~2 ?5 l# f优先股收益率 Yield rate on preferred stock
. j: I" Q# N: K7 E* p2 P* U营运资本 Working Capital * y! r: H2 ^1 m
周转 Turnover 8 T2 `$ \. y6 n- Y0 e' R, f
存货周转率 Inventory turnover ! K* d/ K$ d. p: O5 ?6 L7 j# m
应收帐款周转率 Accounts receivable turnover
A- O! p' ^4 ]( Q2 J h- P. q流动比率 Current ratio , t/ u: h5 w+ Y+ V/ M
速动比率 Quick ratio
) O; b5 S( R: u# r' e酸性试验比率 Acid test ratio
* p9 V( F9 \' V; L; l# N' y: A------------------------------------------------------------ + B7 I0 E5 v0 z9 z* T4 l
# y [( [; q! Y% \- b- _3 e# _2 v（14）合并财务报表
+ e" F! M4 G4 D* z- E: w合并财务报表 Consolidated financial statements
- m# R$ n5 k$ m0 D0 ?$ V吸收合并 Merger
9 B; e, B4 }* j) {) t1 A9 b' H8 ]创立合并 Consolidation
1 D7 a- r- @+ z3 y0 I控股公司 Parent company 3 K1 ]$ _! \0 J' Z% {( P* |
附属公司 Subsidiary company * Y; v2 A9 M @ k! J
少数股权 Minority interest $ ]0 c8 e4 |, r. \2 W: o
权益联营合并 Pooling of interest
% }! h2 V$ h3 m9 c( n! j购买合并 Combination by purchase * G0 y/ j. g( [+ _( s6 s8 [
权益法 Equity method . ~& i5 W; e# @' @! N3 Q: {' L
成本法 Cost method
! ~2 S/ O- m7 J
) z0 @: }, y/ g6 p k! e------------------------------------------------------------2 a$ q' v* T; s# P+ K
（15）物价变动中的会计计量 + h- r; V# X8 W) }- ]
物价变动之会计 Price-level changes accounting
3 R3 L5 x, j7 m一般物价水平会计 General price-level accounting
* w! V" B* k- Z$ u& b W货币购买力会计 Purchasing-power accounting
/ I: p: o- h5 H9 h' e统一币值会计 Constant dollar accounting 9 C4 d$ }9 D1 P
历史成本 Historical cost
% ~6 }" X# c, ?7 B2 O2 H2 e) K, `' }现行价值会计 Current value accounting
' S' ]9 k) e- k* B现行成本 Current cost
# \( y( O* j: r/ O: O: \$ b重置成本 Replacement cost 5 T9 s; F; ^) |. m2 {3 p( X7 F! c
物价指数 Price-level index
# \* E7 M7 ?+ M9 X+ ?% p5 T国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : P9 Y# Z: j& j7 g- p$ e% @
消费物价指数 Consumer price index (or CPI) 3 A6 j, g4 d; W9 z' c* `
批发物价指数 Wholesale price index
- y H1 ~' X& }* |货币性资产 Monetary assets
. ]- Q) j8 t, D- h; b3 o货币性负债 Monetary liabilities
E1 x( _1 u" f- R4 ?货币购买力损益 Purchasing-power gains or losses : C0 H/ ~4 \- r* {
资产持有损益 Holding gains or losses
+ }9 [; y4 w/ V* a; O未实现的资产持有损益 Unrealized holding gains or losses
# ?7 }( E) M$ m, U1 o# r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
