 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
; W D$ T; p5 `' Q会计 accounting
L- U- g. w7 D6 x/ h' ^决策人 Decision Maker ( i& O* `8 g, g0 s$ `% T- Y/ A
投资人 Investor
3 I" S$ a) n8 I$ n0 n+ ?股东 Shareholder ; x( P/ B ~* Z N
债权人 Creditor
# ]7 _# {+ `0 n, b% c财务会计 Financial Accounting # j+ K. S+ r! @& {* B& l. ]
管理会计 Management Accounting + }4 c; g" a/ n( |+ a) T
成本会计 Cost Accounting
, k& s+ ]6 N, E; f; D0 E9 J9 t私业会计 Private Accounting 3 D% J2 t5 r: `. B
公众会计 Public Accounting
, j! f: U( ?& I5 G; A7 t1 L注册会计师 CPA Certified Public Accountant 6 H' M0 b; i0 u( [) a
国际会计准则委员会 IASC
" Z% e! y( Z) C* m. H8 G i2 J9 v4 D美国注册会计师协会 AICPA , d$ x& V/ N: ?% L, ~! |
财务会计准则委员会 FASB . d% d7 {; X B2 F
管理会计协会 IMA
) O' a0 f2 O3 Y% j4 @ g美国会计学会 AAA
( F7 u, I* m, x/ @税务稽核署 IRS 6 Z7 ]4 R5 k! k7 M$ Q
独资企业 Proprietorship `9 A' f2 p8 n5 ?
合伙人企业 Partnership 7 B/ Z4 \1 ~; x3 r' K( ]
公司 Corporation
; ~; ] V, j. Z1 ?; |会计目标 Accounting Objectives ) I, {6 A0 O- R' K r4 E5 n' i
会计假设 Accounting Assumptions
S! i; _9 i" b4 a会计要素 Accounting Elements . b8 D1 \: u' J9 V7 |0 _! ^
会计原则 Accounting Principles ( R" p4 g( f. M8 B2 U; M4 q
会计实务过程 Accounting Procedures
" S2 x7 ?5 ?& F: n, d. i财务报表 Financial Statements % Y: I( S6 d5 O: b; K( W; Y; t9 O6 \
财务分析Financial Analysis 3 d: o/ w5 ^) M2 C' o1 o" R
会计主体假设 Separate-entity Assumption - E7 `: R4 o- s
货币计量假设 Unit-of-measure Assumption 1 s1 _+ I# ?# ^' z
持续经营假设 Continuity(Going-concern) Assumption
8 R/ g0 u6 f7 E$ g会计分期假设 Time-period Assumption 2 k* B/ P8 V, m! |
资产 Asset
4 J9 p: G y" m负债 Liability
7 g( b+ a- J- B) p5 B L( `9 t业主权益 Owner's Equity
! y0 R7 ?3 U6 o收入 Revenue ) }! `9 K# g9 J; J) J2 _* z
费用 Expense % ?/ i7 R. C8 J) c
收益 Income ! A" x& P& n6 [$ [! D1 m% [: o3 F
亏损 Loss % h( G: {4 X6 ]. L( g& e
历史成本原则 Cost Principle
4 ~! Q! W" e( j! L- l+ e收入实现原则 Revenue Principle
# V% u9 w. K0 u) M6 U配比原则 Matching Principle
0 G8 X o. Z& [" l9 Q全面披露原则 Full-disclosure (Reporting) Principle + r! I0 J y" {/ |+ K# P" s
客观性原则 Objective Principle
- y9 h2 h. z6 t* v. ]9 g8 d. d一致性原则 Consistent Principle
e- ?% x' V# o; [6 r可比性原则 Comparability Principle 8 L6 r" B) p9 _; u& t6 A. U
重大性原则 Materiality Principle
X2 }" D" A ]# [1 u3 o稳健性原则 Conservatism Principle
, G* G" I+ w- _: i+ F! y/ d权责发生制 Accrual Basis
; _' I5 L8 ~- t8 M" W现金收付制 Cash Basis 3 d' a- a* F+ y- Q* b+ q$ d) K% d4 o
财务报告 Financial Report
% f, ], X1 A$ u) B8 j流动资产 Current assets 7 {( Y. K/ q j. w: G
流动负债 Current Liabilities
. b) a5 Z. b X* ?; j9 W- I# c* u长期负债 Long-term Liabilities ' e- Z$ _) l+ g1 y" d7 S
投入资本 Contributed Capital
( @& |( h/ k, e7 l留存收益 Retained Earning
" q& C4 h ]% k& G
5 w6 f4 C7 O! r6 I. t5 Q------------------------------------------------------------. e$ `# H ]5 J; V& ~! Q4 V
（2）会计循环
/ I7 y1 t R" m2 n会计循环 Accounting Procedure/Cycle 2 L5 a9 |- m7 X- U
会计信息系统 Accounting information System 4 O! d1 a' S! q+ R: W8 {
帐户 Ledger / r, N* L& E9 [# U2 X" s, P
会计科目 Account
( `: ~, b) D9 z& y' c会计分录 Journal entry
) ~' d6 ^7 a d# c# e原始凭证 Source Document
0 o7 U- x/ S+ }% i3 ~+ e& {" q日记帐 Journal
& @6 H( j$ q+ l* [/ Y$ |+ a总分类帐 General Ledger - L$ q, t5 x7 @' J" r0 n
明细分类帐 Subsidiary Ledger # i% K) I' i/ E7 `( A% P/ U
试算平衡 Trial Balance ) L0 w) M1 E% b& N9 B( V2 \: M! u4 [/ h
现金收款日记帐 Cash receipt journal
3 [+ R; [" ?1 ], I1 B现金付款日记帐 Cash disbursements journal 2 t1 H c. @; Y9 C) j5 |# w
销售日记帐 Sales Journal
/ |% Q3 d/ k6 t& q3 ]购货日记帐 Purchase Journal 7 v% H. J5 Y9 y% U- p/ k' J b
普通日记帐 General Journal 5 H1 p; B7 F8 p1 o
工作底稿 Worksheet 5 z9 e* y9 q- ?( _
调整分录 Adjusting entries
% C# v% N2 ~- ^% A9 ~6 J0 _结帐 Closing entries
+ I5 F; x; a/ h
H& U& f. ~8 x' W. ]7 O- |0 ^: B* ]/ t----------------------------------------------------------
7 N3 F+ s% ]2 x( o+ o/ E5 o5 j2 F（3）现金与应收帐款 . N2 ]3 c3 A$ D, z ]# ]1 z
现金 Cash
( H8 J0 F( t# B2 Q7 n& b6 V银行存款 Cash in bank
; J5 U! r1 N) b库存现金 Cash in hand . }* g. l# q" O
流动资产 Current assets ' y2 E" w' X$ w+ J4 i9 ?, @, s
偿债基金 Sinking fund + h& t! S; h( a2 m
定额备用金 Imprest petty cash
& G9 R9 v1 s, D4 U# p9 c支票 Check(cheque) 4 ]* [/ g. p r/ Z
银行对帐单 Bank statement
: f+ l- C) e, v* d1 u银行存款调节表 Bank reconciliation statement ' w7 W, `4 ~$ ^! U# G, U
在途存款 Outstanding deposit
" Z2 ^2 R) K. w o: o6 Y% ~% @: F在途支票 Outstanding check ) t" I+ d- W( P9 g
应付凭单 Vouchers payable : F9 O* [! m) X0 ^; X
应收帐款 Account receivable
7 I: d; K X( ]% L( K. k# [应收票据 Note receivable + l. K- I7 G4 U. C
起运点交货价 F.O.B shipping point . I+ E9 ~; t/ N+ o/ H
目的地交货价 F.O.B destination point
7 w a7 g* J! |, `" \1 U商业折扣 Trade discount
9 _7 h& F& g4 F3 W3 G+ `# j; I现金折扣 Cash discount + N9 t1 ~ y& l' ?
销售退回及折让 Sales return and allowance % e$ g6 j. ]- g A$ [
坏帐费用 Bad debt expense
" J1 f. `2 p% r* [" P备抵法 Allowance method # S. o( k, ?# t! A% J' T- B" Q
备抵坏帐 Bad debt allowance
2 g# u s* n4 @; p损益表法 Income statement approach 6 k( n$ {1 ^2 M9 T4 B
资产负债表法 Balance sheet approach
& z2 v' ?: |7 S5 i9 `3 y5 g% `帐龄分析法 Aging analysis method ) q/ c7 w. ]6 X/ G9 @: }
直接冲销法 Direct write-off method
. e, A: C: U, ~, B' S3 }带息票据 Interest bearing note
; N0 v8 E3 r4 h6 ~不带息票据 Non-interest bearing note
( M5 K: ?& a" b4 K+ ]2 B出票人 Maker ; H4 G2 I3 m$ H) M" Q. t, w
受款人 Payee
! b* C4 x9 U; l* @本金 Principal 4 D5 v9 n, i( C
利息率 Interest rate
" n8 X" b V, P5 r. s3 |+ \到期日 Maturity date
+ t( `0 Z# \3 N. B: _0 f$ B本票 Promissory note
$ t* z, C' x! o8 m! [6 |% f+ @贴现 Discount " t& B0 R7 y: {0 m: J
背书 Endorse / W4 J* f. ^' ?1 Z2 |
拒付费 Protest fee
: F( |4 ?! W$ x) W3 A1 [ G! b' U2 j4 Z g8 A T
------------------------------------------------------------9 S% ?% K5 S+ D$ b
（4）存货 . F' c+ F7 o3 i" i% N1 [3 Q) b! f
存货 Inventory / y9 a4 |- j' k7 G0 b9 R
商品存货 Merchandise inventory 6 H: \; I1 Y% ]
产成品存货 Finished goods inventory
; _, v+ {) d9 J' ^在产品存货 Work in process inventory
7 B2 z/ A" B* k: O7 \' L原材料存货 Raw materials inventory ; F" D+ ~ ~, Y& G
起运地离岸价格 F.O.B shipping point
* B! I9 D6 g2 A9 d+ |; ?目的地抵岸价格 F.O.B destination
3 z8 b) h+ e- ^% {: I! n寄销 Consignment
/ J4 R, u6 r5 J/ d9 F寄销人 Consignor
/ {6 t0 J/ e% e/ F/ X0 ]: a5 a承销人 Consignee
8 m6 {+ [: Z( | j: F- t7 c定期盘存 Periodic inventory 2 q! D8 J# G) _, {( b* j
永续盘存 Perpetual inventory
) v5 n3 K* Q5 P9 J+ t购货 Purchase 9 V; C+ `5 W7 _% G- L1 k' E
购货折让和折扣 Purchase allowance and discounts
4 i1 Z9 q9 z2 q) z! d4 N6 \存货盈余或短缺 Inventory overages and shortages
2 R% R) w3 n& z% S分批认定法 Specific identification 2 `: S! }/ K* C' u1 U. ~/ g
加权平均法 Weighted average & O7 M, z/ `4 ~# M# k c, u( k
先进先出法 First-in, first-out or FIFO
3 Q. J7 e; B# G% D0 L( v1 m后进先出法 Lost-in, first-out or LIFO & [* ~' P- ]" @, H2 v J
移动平均法 Moving average - L5 W$ |4 l! k4 o% c5 [
成本或市价孰低法 Lower of cost or market or LCM
5 p: t l& C* K6 \市价 Market value 6 ?& @; y( ], D
重置成本 Replacement cost
# l! N5 R. K1 t3 q! G2 Y9 [5 K, P可变现净值 Net realizable value
' _% Z/ C S6 Z- a$ ?上限 Upper limit
( m2 l: y Q4 x下限 Lower limit 3 E7 T) I' ~# m4 B
毛利法 Gross margin method
, L! a- h7 v* c零售价格法 Retail method
% C* p1 y& l j5 {& ~( v, k, ?& X成本率 Cost ratio
/ M) b( c: V# S7 X2 o+ ~ V+ h/ M3 Y: m( y. X
------------------------------------------------------------$ _# s: _' P4 d' w5 ~
（5）长期投资
0 o1 J- T7 l) O3 I c, c长期投资 Long-term investment Z7 {0 r/ ^2 x8 I; J# D( d, A/ }
长期股票投资 Investment on stocks 2 H% ~/ L& _9 Y
长期债券投资 Investment on bonds 0 K0 F+ o5 ?9 R. J& A4 ^5 ]
成本法 Cost method ( w5 F* |% e1 `" i5 j# @
权益法 Equity method
4 u/ o" P" p0 @+ n; E- ]& k* k8 V合并法 Consolidation method
. g* _; S% K* v! `1 M股利宣布日 Declaration date
; P1 K7 {8 l% y; @& {. l股权登记日 Date of record ' V8 c( Q! l- `* q) |8 a
除息日 Ex-dividend date % X1 q. B: C- `+ p+ V
付息日 Payment date
A# j& {5 f) }+ G债券面值 Face value, Par value 6 v- C7 O: O- ^; q' I3 o
债券折价 Discount on bonds $ `- g7 c( C& p" L0 w1 W
债券溢价 Premium on bonds
1 E4 |1 p. c/ I0 r票面利率 Contract interest rate, stated rate $ ^$ F$ @( h% I# ^' W- f
市场利率 Market interest ratio, Effective rate
7 x( B2 g* C+ C2 B& N6 P- H% c' L普通股 Common Stock 9 w/ ?( q0 {5 H+ y3 h {
优先股 Preferred Stock
1 W8 i+ a( u( h9 G& S; L& V( N1 R现金股利 Cash dividends
$ E. T: X$ k u) L7 \股票股利 Stock dividends 2 F: P- Q1 `6 c: Z# A' `. u
清算股利 Liquidating dividends
+ n( S1 q# H: ^" K% C; S到期日 Maturity date * M2 ?8 Y5 {' V8 `
到期值 Maturity value
& o* G7 t/ |( I直线摊销法 Straight-Line method of amortization 2 \3 y9 n% C# D4 N" X4 o
实际利息摊销法 Effective-interest method of amortization
2 h: h& ?3 | ^ g, s
5 _# R8 T. J% R! p3 C( x+ q: [6 H---------------------------------------------------------4 Y# n; m6 c7 b3 d$ p2 A5 O
（6）固定资产 T! [$ P" K F' J
固定资产 Plant assets or Fixed assets . w' G% ]0 W! R# R% W' h$ K b1 }! g. q
原值 Original value
* p4 q: N, R C9 P' M预计使用年限 Expected useful life / w8 g _& n4 H/ y, y$ {
预计残值 Estimated residual value % t8 V' k* y; R# L) V' n- q) |
折旧费用 Depreciation expense
% r0 Z" \1 u7 Z2 \累计折旧 Accumulated depreciation 9 S9 A# }0 h* i/ x3 f% P
帐面价值 Carrying value
3 `* ^$ r/ |% }- u7 x- Q7 z应提折旧成本 Depreciation cost / c/ b6 Q8 \' X
净值 Net value
; c/ _, E' ~- P* ^" g3 h在建工程 Construction-in-process
+ {& @, I3 h% Q8 i磨损 Wear and tear
1 c) i; v1 Q7 L* m8 F" C4 _过时 Obsolescence
+ J8 G X0 z6 u6 w& w7 _: \! m( z" J直线法 Straight-line method (SL)
* `( q7 s% d$ C* i0 i# ^5 F/ R9 w工作量法 Units-of-production method (UOP)
/ O6 `9 a' ^3 _9 U5 E) c加速折旧法 Accelerated depreciation method " a- @0 V. Q; M. j
双倍余额递减法 Double-declining balance method (DDB)
6 h" Q4 j6 h2 d" I& ^/ p" Z/ W5 K* s年数总和法 Sum-of-the-years-digits method (SYD)
, {2 `# w# O A/ g: y3 ^; K2 x以旧换新 Trade in C8 Y3 D- m; R' ^* I* H# C6 ?4 t7 v
经营租赁 Operating lease 8 P/ C2 y$ q$ L, d, a
融资租赁 Capital lease
+ Y5 S# I' e2 ]廉价购买权 Bargain purchase option (BPO) ) p. `) W( v) r9 k
资产负债表外筹资 Off-balance-sheet financing
; N, E! C4 m1 Q! n最低租赁付款额 Minimum lease payments
2 F, @. |- o& d8 J--------------------------------------------------------. W2 j0 J( x; v+ {8 G
（7）无形资产
7 t1 O" H: q: R6 {2 P无形资产 Intangible assets
' l9 g! f5 w2 \( J0 J5 I8 Q K专利权 Patents + e- ^- }+ M3 d) s: B
商标权 Trademarks, Trade names
2 M- ~( ]; b$ b g# b著作权 Copyrights 0 h8 B* V, T2 [
特许权或专营权 Franchises
. h# N% T3 J- c/ n2 u$ R ^商誉 Goodwill
( R; Q/ O2 i6 ?& `5 n2 r1 U: M! n+ _" h' g开办费 Organization cost " k( q* ?9 P" E2 v! n. y
租赁权 Leasehold
9 d% H7 K3 \+ f, o D) ?" h摊销 Amortization
3 P' N! ]# l* j! c& t* n$ F--------------------------------------------------------
! U6 u" {. T3 ^3 ~* i' C（8）流动负债 9 i( }2 }5 N, }- f- `
负债 Liability
' W, \" a. A& I( m流动负债 Current liability
3 e% g, b$ \' V+ ] D y7 |0 c$ F应付帐款 Account payable
* N4 G$ A/ x% @ b% z, \0 K4 ]1 [应付票据 Notes payable
: d3 l" P$ {' i9 Q; ?贴现票据 Discount notes
2 N4 G4 _) @2 c1 H+ W) g, N7 c+ i长期负债一年内到期部分 Current maturities of long-term liabilities
; t$ u- |- S+ J$ t% F2 |应付股利 Dividends payable
6 V3 f, q3 A3 d X预收收益 Prepayments by customers
5 T" }8 x9 _8 ]' ^ q' h3 I6 x) I存入保证金 Refundable deposits
+ o7 p ^! w5 d$ H应付费用 Accrual expense
" P6 N+ \9 f7 x增值税 value added tax 5 q, j) U% v4 b. v Y
营业税 Business tax
: X& |) \* P! ~ b4 n$ @应付所得税 Income tax payable
7 B2 f1 l- ]! y0 ?4 P* m9 S. Z应付奖金 Bonuses payable
B+ ]- q$ A; \, C; ~" a产品质量担保负债 Estimated liabilities under product warranties . x2 r7 C C2 `
赠品和兑换券 Premiums, coupons and trading stamps ! G( X5 G0 v( x
或有事项 Contingency , a/ i6 s8 r8 F. N0 ^
或有负债 Contingent
) t8 ?+ |4 d" b或有损失 Loss contingencies 3 ~5 y) Z0 \( y; x
或有利得 Gain contingencies ! A3 \9 M) y# O
永久性差异 Permanent difference
7 f5 B6 G4 {7 }- u6 K时间性差异 Timing difference
8 u# \2 K. z0 v( X) e应付税款法 Taxes payable method / k2 {0 ]- l! M+ ~: n- Y
纳税影响会计法 Tax effect accounting method
! F9 k+ O/ h4 e- j9 v% f, t递延所得税负债法 Deferred income tax liability method
+ x; Q* i5 A& p; n, l
+ t! o( A0 S: x. p" V8 Y7 s8 v------------------------------------------------------------3 U, Q/ l: g' w2 O( r3 a
（9）长期负债
1 a2 w9 N% F& J5 L) o4 A( ?长期负债 Long-term Liabilities
' T* R7 t. x& p6 {9 L! E应付公司债券 Bonds payable - _% l v! W% m- J
有担保品的公司债券 Secured Bonds
; p( s. X- I2 I: _, Y2 f抵押公司债券 Mortgage Bonds
8 ]2 ]8 Y( }; }保证公司债券 Guaranteed Bonds . `' z/ ^* U5 T$ Z# X+ g
信用公司债券 Debenture Bonds , g) f5 k5 v( a3 x0 D4 ~9 p
一次还本公司债券 Term Bonds
/ K; p* Y; J, F5 x9 r3 C, Z分期还本公司债券 Serial Bonds
4 \) [. @; G7 g! \( ^, b N$ o3 E可转换公司债券 Convertible Bonds
+ t! f6 k( G( q8 d可赎回公司债券 Callable Bonds
+ `4 f1 \6 b, O3 E }# l& E, e可要求公司债券 Redeemable Bonds 0 G* g5 T2 m+ L4 |- t4 @
记名公司债券 Registered Bonds 2 b6 ]; D$ [% b
无记名公司债券 Coupon Bonds
: f# ~7 D; t# H \普通公司债券 Ordinary Bonds ! ?3 B0 T/ y8 @9 {* r$ x9 r# q- t. W
收益公司债券 Income Bonds ; S4 u0 D! B) v3 M, F
名义利率，票面利率 Nominal rate ) `4 B7 \ q! r( Z9 m- |' [! Y
实际利率 Actual rate
7 i! M+ S' }/ x7 y0 x有效利率 Effective rate ; T2 x# }! t, V: f, t$ j$ F5 p
溢价 Premium
$ O4 Q$ D& o3 Z% O0 t( G6 D% k6 v7 l折价 Discount
* w/ p" u6 B1 g$ O面值 Par value
8 z6 J" L* v. [2 B) F! L9 T直线法 Straight-line method $ V# a9 [0 T5 \5 T
实际利率法 Effective interest method
5 h& |7 w, @; V* R( s6 R' m+ ?! O7 r到期直接偿付 Repayment at maturity
( C; u- I) w8 F提前偿付 Repayment at advance
. @8 w3 m6 G$ ~6 N5 |: i. u偿债基金 Sinking fund
/ I2 ]7 I0 E7 _/ W长期应付票据 Long-term notes payable $ ^( R8 L0 Y. ^0 T5 Y5 f: e+ l
抵押借款 Mortgage loan
2 y. j* d% i1 D! A `. \ G--------------------------------------------------
: k4 c3 o* y+ ?; w# t（10）业主权益 2 l {% M3 V. J' c$ h/ i( R. B
权益 Equity
4 \1 w* O( m: f2 i业主权益 Owner's equity
" m$ X& V" f, {$ ~" j3 G股东权益 Stockholder's equity
+ q j3 {& m7 ]) D2 i0 T2 T投入资本 Contributed capital
7 |- p+ i/ V8 x( D" f3 J" Z/ Q缴入资本 Paid-in capital
B9 V. ^6 f {1 X9 A! j6 g8 V& `, Q股本 Capital stock 2 d0 y; S2 z, x. Z
资本公积 Capital surplus
1 \. @8 f$ {( Z7 y1 C% U) x留存收益 Retained earnings
d% O- w, B6 P( X$ _核定股本 Authorized capital stock
" r8 F: R& U2 u实收资本 Issued capital stock ( t* N& x, l1 j( K! A
发行在外股本 Outstanding capital stock : x0 Y$ d. Y& Q
库藏股 Treasury stock 0 ?! n. U, R. U
普通股 Common stock , K: }% A5 `5 t: P
优先股 Preferred stock + ?' {9 p5 ^- l+ a9 Z5 X
累积优先股 Cumulative preferred stock ' H. v5 \0 Z: y4 i$ Z- k
非累积优先股 Noncumulative preferred stock & A2 {+ ~1 M" |9 i: Y- Z2 d
完全参加优先股 Fully participating preferred stock 5 B; y' v& P! Y# j0 c
部分参加优先股 Partially participating preferred stock
& _8 y, t2 V' L+ H1 u `% P6 E非部分参加优先股 Nonpartially participating preferred stock # Q0 W( q1 C4 q& F. P
现金发行 Issuance for cash
# r. \+ B- ?, t9 v& D3 `# l7 o非现金发行 Issuance for noncash consideration
( {- `7 d, X& m6 j# x股票的合并发行 Lump-sum sales of stock
+ R% N% D L. j发行成本 Issuance cost
# g( S+ Y6 W' }; d2 Z& y8 P% y成本法 Cost method
, H8 t, {- O& \( x面值法 Par value method
8 u+ d; L1 l5 j9 l# o0 ~捐赠资本 Donated capital ) r& I6 @0 _' y3 `! n
盈余分配 Distribution of earnings 8 P- g9 c- P$ p% O p% p
股利 Dividend
) v6 B3 C8 U' s( I- |股利政策 Dividend policy
, I% k: I0 K6 x$ y! ]9 F/ U+ X宣布日 Date of declaration / v! a7 V+ l7 t% N3 F% }
股权登记日 Date of record
, f& o7 v( `! c% H除息日 Ex-dividend date
! A% u R, s3 `6 m a1 u8 t& _) T股利支付日 Date of payment
: \% F( @, w. v3 {- R* w k6 Q现金股利 Cash dividend ( p0 u4 W; o7 L! s f
股票股利 Stock dividend
2 v C+ F$ A7 ^- I" @ A拨款 appropriation
) b/ g$ G1 p6 ^* Q6 [2 O# t3 M4 n! m------------------------------------------------------------
& O8 } S. _ J5 H（11）财务报表
: q( g7 K9 C- u. K2 O- Z& _. a7 z& Q财务报表 Financial Statement 8 ^$ u( W, t4 l2 z6 o
资产负债表 Balance Sheet " i$ B& R# K8 X4 n9 m# j1 P& [. v" f3 l
收益表 Income Statement : y4 K. l# z! i" ]6 Y( n
帐户式 Account form
+ `2 A6 I2 o" j% o. \# l: B报告式 Report form * R! s" e3 t; j: p' V- a
编制（报表） Prepare
; g: Y0 \0 M+ d3 l& O! I4 W7 a工作底稿 Worksheet . X% ^( Z$ t, |. }8 S
多步式 Multi-step ; M3 R5 |- v" U7 J3 a% e
单步式 Single-step + ]. ?( E2 |) [5 Y
-----------------------------------------------------------8 E% J; i# r- G0 u; K* ]+ j f& W
（12）财务状况变动表
! z! D2 c [- I财务状况变动表中的现金基础 SCFP.Cash Basis 6 `7 H% K J6 }2 ^
（现金流量表） 6 C9 v$ ?3 ~2 z. Y# X/ ?5 z7 Q; U
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
5 h: ]! u1 [4 W. w; U: N- _（资金来源与运用表）
# Y2 c( S/ w% u% f7 Q) Q营运资金 Working Capital # h+ m6 h- M2 h' S
全部资源概念 All-resources concept
- j" b2 c1 S# i' H直接交换业务 Direct exchanges
. \. O h! ]. Z# S! b" Q正常营业活动 Normal operating activities - L1 L4 ~8 ?8 X& a- r3 \+ K
财务活动 Financing activities 3 S/ v3 w* [* ?, H3 N$ O
投资活动 Investing activities
( s) C/ o3 f4 W5 F& }1 A4 y-----------------------------------------------------------
, Y& a2 i5 q' q% s- A, V（13）财务报表分析 3 Y0 t- }: z6 \$ e& A# l
财务报表分析 Analysis of financial statements + h, U, @# Y" g: s2 |0 v p5 R; W" D
比较财务报表 Comparative financial statements 1 a; \. g) `+ k, Y4 X; d
趋势百分比 Trend percentage 9 t, a% B; C1 X. |6 @
比率 Ratios 3 z9 R# g# }6 j2 r( L5 ]: T5 a' `
普通股每股收益 Earnings per share of common stock 6 ~ B; B/ {& R6 A2 v; s S* a
股利收益率 Dividend yield ratio & r4 V( F% \9 f# y6 l
价益比 Price-earnings ratio * S5 x9 p; H6 Z( A! m5 u
普通股每股帐面价值 Book value per share of common stock
& K5 d/ o( B( F! i- v6 E- V资本报酬率 Return on investment 6 d5 s- ]3 u" [/ t* b$ a& v7 E
总资产报酬率 Return on total asset
7 Z% U, V- A7 g- m+ h# \7 W2 R( k债券收益率 Yield rate on bonds 0 V5 w r( n$ t* Z
已获利息倍数 Number of times interest earned $ Y) G5 i& U: L( A
债券比率 Debt ratio
3 t8 s) ]3 T; i M" _. O优先股收益率 Yield rate on preferred stock . ]. f! c+ A, D1 t+ K) A6 a1 n/ x- R
营运资本 Working Capital
' o1 u& j2 r' S' S+ l! M" e周转 Turnover 8 X, V0 P# w) Y/ P- }
存货周转率 Inventory turnover S. y6 y; i# H3 h
应收帐款周转率 Accounts receivable turnover
9 E7 g5 ]8 F! q+ y! \& f流动比率 Current ratio
* }: r( |2 g9 {; V$ X( G! v速动比率 Quick ratio $ R( o4 w8 T! t
酸性试验比率 Acid test ratio3 M; u7 N6 E- i/ g" ~1 X
------------------------------------------------------------ ( ?1 P7 I& m1 } f5 M0 S2 k
5 G: v4 {+ R9 H1 _% K
（14）合并财务报表
& n+ A$ j+ W) _% o6 z6 w合并财务报表 Consolidated financial statements
$ F% |$ \- B. y3 _吸收合并 Merger ! I' s$ w. t u9 W4 X! }( i4 Q& d3 }
创立合并 Consolidation * Q# b, T% V* c- G1 r+ M4 }
控股公司 Parent company
: Z: r; ~' G1 Z3 R附属公司 Subsidiary company
" I/ o: ~0 s8 q2 ~* x1 y少数股权 Minority interest
. ~) c* k3 e5 R! ] x权益联营合并 Pooling of interest 5 |9 W+ V' T1 v: H/ l/ }; s
购买合并 Combination by purchase 7 p- k; ^9 [3 v( t$ }, Z
权益法 Equity method 5 v# w& Z8 y3 D1 z2 r1 h
成本法 Cost method
. p. ^/ y# F# d; M- g9 p ^% H% Y3 a* N& @/ c: N
------------------------------------------------------------
4 Z0 [/ o' {$ p* r（15）物价变动中的会计计量 6 z* G) O5 b/ ~
物价变动之会计 Price-level changes accounting 4 r% P/ s8 h) x+ H6 f1 x
一般物价水平会计 General price-level accounting 2 [. ?, S! G+ \0 t8 C
货币购买力会计 Purchasing-power accounting
$ K S# |8 ?, _+ f9 W. N% {+ y统一币值会计 Constant dollar accounting
1 u! v; R( v9 H4 @* [历史成本 Historical cost " {+ k6 N. y, J1 ]) L2 {, z
现行价值会计 Current value accounting
$ a- w& ?$ F* S. o/ q( d" ^现行成本 Current cost
+ \$ b9 S0 i: c% g# m' b5 m) T; {( U( \重置成本 Replacement cost
) ^; D1 d9 d9 O( r4 }物价指数 Price-level index 1 a% W3 @4 O+ J' V! ]. R
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ) f8 X; ~3 V; d
消费物价指数 Consumer price index (or CPI)
" r+ ~0 _( _" \0 m批发物价指数 Wholesale price index
) m( e3 ?% Y* c3 Z: ^- z货币性资产 Monetary assets
, _0 ?8 s- [$ R货币性负债 Monetary liabilities
2 ~- d! w7 J" O' R9 ~0 h货币购买力损益 Purchasing-power gains or losses 1 z+ A& N' M- G* F
资产持有损益 Holding gains or losses
- d4 Q6 O9 v m未实现的资产持有损益 Unrealized holding gains or losses
+ L- Z: |, Y9 r4 }. K现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
