 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 9 z2 k O: i% B9 C: m
会计 accounting 5 g/ P# @7 G9 D/ A" h
决策人 Decision Maker * O( U$ O; s7 e8 `( }- n: {
投资人 Investor G: ~$ M) k; t
股东 Shareholder
# M; m8 F# q) b4 l/ ^债权人 Creditor 7 p, [) n* e: \ p
财务会计 Financial Accounting 0 M+ Z4 ?. N, K8 v) [, T" `7 H9 \# U
管理会计 Management Accounting , _; {1 q- t6 c7 n$ w
成本会计 Cost Accounting $ v' ~. g- p5 d+ ]: Q" O
私业会计 Private Accounting 9 s- u" X4 n) y0 x- D8 B- z: {
公众会计 Public Accounting , u8 Q0 w4 z k9 d" @3 B% \
注册会计师 CPA Certified Public Accountant
* i4 ~6 [' G) P3 B5 W/ I: ^5 q( o国际会计准则委员会 IASC
d+ J/ x5 \9 q; k0 V, S# E% G3 W/ p' P美国注册会计师协会 AICPA * p. t+ b. w7 B8 J5 A- ?! q9 }/ o
财务会计准则委员会 FASB ! d0 r* Q+ q0 |6 T
管理会计协会 IMA
8 c6 |' S4 K& U1 S美国会计学会 AAA
/ u: Y8 }4 g( t5 }+ o税务稽核署 IRS 6 ~4 P, a, z# \
独资企业 Proprietorship
. e$ ?# @5 {$ S( v! Q合伙人企业 Partnership
) H+ P- @- o5 e U$ x# F8 a7 w公司 Corporation
, {8 y' ?+ D( h$ v! A' f6 G% ]0 Y会计目标 Accounting Objectives
8 I; `0 h7 o! h: Q8 t" z. a: G* \5 V2 o会计假设 Accounting Assumptions
1 H! ^, J- ]8 ~' n/ Y0 y; N% n0 d会计要素 Accounting Elements
9 H/ v. `5 A# }) M8 d i Z: P会计原则 Accounting Principles
- U# |1 b3 u8 @3 ?, g1 E会计实务过程 Accounting Procedures
* Y3 ^: G' O5 Y1 A, X( J财务报表 Financial Statements ( V) \7 a8 [0 R! v5 ~
财务分析Financial Analysis
1 e( V4 \7 V p- K0 W会计主体假设 Separate-entity Assumption ( B" S' b \2 u! Z' J4 Z
货币计量假设 Unit-of-measure Assumption W9 B( }8 m% c) m" X7 i; _$ K A
持续经营假设 Continuity(Going-concern) Assumption 6 D: R; k0 i4 N/ l6 U! Y& u7 n O
会计分期假设 Time-period Assumption + t2 [' F4 c& D$ B
资产 Asset
, ~' l( C9 V" V* G) Q- M. b负债 Liability
1 ^; k: Q, X. E$ ]业主权益 Owner's Equity
: M# Y/ Q7 c' m& T收入 Revenue
7 X! `* ?( ^& Y8 c) a费用 Expense % T# T, d) Y6 j4 I$ Y s
收益 Income
1 ?- J& y+ t6 j; K# H亏损 Loss - T/ c" C) y8 p
历史成本原则 Cost Principle
8 j' {+ ]+ H. S5 z( U/ o! v& c! E- }收入实现原则 Revenue Principle
7 M3 D! g' G6 a$ F配比原则 Matching Principle 2 Y8 O8 j; N) J9 a ?0 G' [/ d% [
全面披露原则 Full-disclosure (Reporting) Principle
8 Y4 S" |+ m! r2 p客观性原则 Objective Principle
: a6 B0 {6 D, k, A, o, o0 Q一致性原则 Consistent Principle
, }3 W; X2 o, _0 B3 P9 p可比性原则 Comparability Principle ) R' M n+ `+ A& m8 {, d( m0 G k9 O# X
重大性原则 Materiality Principle0 R! t9 }1 x, N& R& x
稳健性原则 Conservatism Principle : {: [' Q' x$ O: y* J6 P4 D( I
权责发生制 Accrual Basis
# T$ a* i1 ~, V3 s5 [3 w现金收付制 Cash Basis
, x# c, p* g$ N0 F1 }% X; ]财务报告 Financial Report 0 b8 k g4 ^( C- U
流动资产 Current assets ; Z( L9 K% G0 B y+ S
流动负债 Current Liabilities k6 u M+ _5 \6 N1 _' g
长期负债 Long-term Liabilities
) R6 \& a, |. l( ?% N投入资本 Contributed Capital
0 ^6 V+ E! f' V$ \9 N; f& t* m u留存收益 Retained Earning
4 N: Y( j! `& B( r ~0 j$ \& i8 e/ S. f. J. g
------------------------------------------------------------4 O. M( _9 F* H& Z+ j+ a1 Z4 m
（2）会计循环
% D9 c% P* h: m: P; J. u会计循环 Accounting Procedure/Cycle ) q7 q& ~& w+ l: o1 i9 G" u
会计信息系统 Accounting information System
4 N+ m5 X6 r2 v! N( X6 {5 N帐户 Ledger ; J8 h! p! r" E
会计科目 Account
: G1 s( i0 I( D' H% h6 ^; c& k7 w/ |会计分录 Journal entry 8 P) J% L& l# M+ v0 W: \3 X' r
原始凭证 Source Document
- J2 b& H, ^) J日记帐 Journal
& P% b% y& j% K总分类帐 General Ledger
! o' F1 d: z! z: c) J- Z1 g$ y明细分类帐 Subsidiary Ledger
4 ]8 h+ b$ ^8 T4 p4 o2 w) E. P试算平衡 Trial Balance
! M6 M o+ P' Y现金收款日记帐 Cash receipt journal 3 E" q) c! I/ O/ t k
现金付款日记帐 Cash disbursements journal
' W y, H* b+ D: }% ~销售日记帐 Sales Journal & p# [0 H$ N6 G3 y2 W$ \4 ]7 }# }
购货日记帐 Purchase Journal + s, _& j6 i" U4 U# A3 M% k& ?7 X
普通日记帐 General Journal
% r. q% i4 N6 q* g2 X# {6 |/ ] {工作底稿 Worksheet
6 T. ^. c- P" U6 Q! [$ m调整分录 Adjusting entries
0 _' u- I1 |9 M3 u! Y! f结帐 Closing entries / S0 V) A2 K! u) `, c. X
+ ?5 s5 E- B4 o. t% d
----------------------------------------------------------$ q/ S6 t8 I# l! P X0 U9 [! f
（3）现金与应收帐款 + H' R# A' |% P( }) m" m7 k
现金 Cash 6 [7 @5 ^5 S6 o8 H1 O' k* \2 [
银行存款 Cash in bank
6 [5 e' r8 w$ ~' R库存现金 Cash in hand
& k, ?9 Y4 O+ m8 r: \流动资产 Current assets ; h, I2 e+ l1 Q& n J2 Q' i
偿债基金 Sinking fund 4 S3 B. r1 F$ J- T* a# R i4 X
定额备用金 Imprest petty cash
, |. I+ ?7 q$ Q# {: j& R支票 Check(cheque)
2 W4 c% ?+ D' i3 u银行对帐单 Bank statement ) k* U; ^) ^1 P( P6 a
银行存款调节表 Bank reconciliation statement
0 q7 u D2 K4 r* t) |/ n% Z+ v在途存款 Outstanding deposit . R* ?4 w! o1 I4 J \
在途支票 Outstanding check / D/ E. P5 l4 v' j! D+ L' g" w
应付凭单 Vouchers payable - }* c* a: _# w1 ~. o$ U8 B
应收帐款 Account receivable 2 P! g6 P5 y5 x; a- L5 O' Y# `; v
应收票据 Note receivable
9 f- r) H% Z/ B: J# H起运点交货价 F.O.B shipping point
+ U9 x4 M/ s, F0 _; V目的地交货价 F.O.B destination point d/ P( H" b1 f: j. e( V
商业折扣 Trade discount
" ? Y& U2 ~1 q1 R/ }% k+ }7 D/ }, a现金折扣 Cash discount
. [! ?9 t4 K" l5 x销售退回及折让 Sales return and allowance 5 Z6 m6 g1 T; Y3 L
坏帐费用 Bad debt expense 8 \8 Z v# F# B6 V5 u
备抵法 Allowance method
& ?* H, i2 q( c+ C' G7 }* v备抵坏帐 Bad debt allowance / ^" I7 M* f+ R: ?( ^
损益表法 Income statement approach
; ` b# p4 p/ q) K& ~: s资产负债表法 Balance sheet approach 4 j1 M2 r0 Z% v5 [
帐龄分析法 Aging analysis method 4 F5 V# [4 y: i- A7 b9 o* _2 D9 Z6 T
直接冲销法 Direct write-off method
, E9 s, b& O/ c8 G9 v8 b带息票据 Interest bearing note 0 n) S* L' M0 `
不带息票据 Non-interest bearing note - W$ H1 Q" G( T9 { C0 e0 a& l
出票人 Maker
2 t8 o7 y8 n$ `0 b/ \+ I1 R8 V受款人 Payee ) C5 F7 \. R7 \5 }; o
本金 Principal & ]9 Y1 u4 i4 @* x( t- o
利息率 Interest rate . i7 Y7 X4 k: U
到期日 Maturity date ) r7 E K9 U7 m: j: s7 {1 R1 j- l% D
本票 Promissory note 2 c' s8 E9 a0 i! p' n
贴现 Discount : j/ ~" |' J1 p0 M! `
背书 Endorse 5 d: i6 @; m' t& L
拒付费 Protest fee
& S- ^, K, _9 d5 R: I0 B' z$ C* r
------------------------------------------------------------
! A7 u; c* {: }（4）存货
3 L' @7 L8 i! R, e8 c5 I _0 u存货 Inventory
: A+ ?# ?; B8 l& E0 k& @- Y2 ^$ D商品存货 Merchandise inventory 0 M! h. P6 A! q7 q: T+ n+ f
产成品存货 Finished goods inventory
( Q3 Q: V6 ], }% Y在产品存货 Work in process inventory
D+ G$ x6 F: y3 Y! t0 z* ?原材料存货 Raw materials inventory # b) P1 R; h8 w( }; h! l' S; t0 ]1 d7 C) v
起运地离岸价格 F.O.B shipping point
0 Q/ ^1 K: Z Y, d% p% Q4 T2 ?- o目的地抵岸价格 F.O.B destination ' Q* f$ w5 _. S! e( H* \
寄销 Consignment 1 c& ?/ m: [/ n6 L) J( m. Z
寄销人 Consignor : R: O+ u5 l+ S8 }
承销人 Consignee " d4 ^# t+ U5 E* K5 ~+ _# Q5 E
定期盘存 Periodic inventory
; ~# y) b: s5 `# @, _/ J永续盘存 Perpetual inventory9 R5 u& w' h3 o* N
购货 Purchase / d8 [0 F2 |7 R- ?; k$ n& v
购货折让和折扣 Purchase allowance and discounts
; V/ Z! _9 z, ` R' ~# j存货盈余或短缺 Inventory overages and shortages
Q" ]% F8 t0 x分批认定法 Specific identification * r c& m# w3 N- D7 f
加权平均法 Weighted average
- F6 F; k( T4 Q( @先进先出法 First-in, first-out or FIFO
3 `: \1 O x) |2 [! t9 c, |9 a& I后进先出法 Lost-in, first-out or LIFO % n/ k1 E8 Z. P0 i1 |2 T
移动平均法 Moving average
( f. T1 @3 X% I4 {* B' I0 x成本或市价孰低法 Lower of cost or market or LCM
8 ^. `5 Z0 E% [% Z/ h P* Q市价 Market value
. o; M+ s9 h& \6 _8 z4 S4 |% i. \1 |重置成本 Replacement cost 0 \& d3 H# P% h- [
可变现净值 Net realizable value
5 ~0 J8 I! d i; E: D5 u上限 Upper limit 7 y. W: Y2 _0 l- C
下限 Lower limit
/ L4 ?8 J3 Y3 F2 T5 _* x# Y毛利法 Gross margin method
) |# a9 |+ n" W/ u1 A2 F零售价格法 Retail method
; q5 V% Q5 Q# v8 {6 {成本率 Cost ratio
- @& e- S/ W; y7 F! ^* S8 v
& _; _" b3 A) Q------------------------------------------------------------3 N, o& x: }* p7 j% S2 h% Y. G
（5）长期投资 7 a# ?" \: ]2 h
长期投资 Long-term investment - U1 m; s! k8 N, h( h1 z1 \; X
长期股票投资 Investment on stocks - v( R. v1 r3 z' e. ~+ K: B
长期债券投资 Investment on bonds
! n# G, U: g! Z- \2 c成本法 Cost method
* ]+ V3 {# A2 z4 F: P( D权益法 Equity method
$ |1 d: i! w* b- M合并法 Consolidation method - b' Y y, S# e/ X. j. j, X
股利宣布日 Declaration date ) J8 J& @$ X1 R" ^$ j* W- l
股权登记日 Date of record
6 g# [* V& v/ U8 a* ?- U除息日 Ex-dividend date 0 |/ O, I9 c/ b7 }8 U
付息日 Payment date % }$ ?& V8 |. l9 }
债券面值 Face value, Par value
9 D: |: j& h, s7 w+ k& |* L) L债券折价 Discount on bonds + ^, S8 U5 w0 N! o* l
债券溢价 Premium on bonds P% o7 k8 [6 P
票面利率 Contract interest rate, stated rate
; z. b3 T; c8 I1 u @" \7 n' ~& B5 ^市场利率 Market interest ratio, Effective rate
' w3 z9 A, `! |8 {! g0 E& V& ?普通股 Common Stock # n9 b& B& T& |
优先股 Preferred Stock 9 |9 Z% k( J% f+ v
现金股利 Cash dividends 5 D* V- m+ x1 d: T% H
股票股利 Stock dividends 6 B% b; G5 R1 d3 u0 ^$ Y( q# {
清算股利 Liquidating dividends 6 d& `. j" V* ~" A$ Z4 \) ^
到期日 Maturity date ! A2 f9 T3 p; d7 P( G, D) W
到期值 Maturity value & g/ }- I# h: w/ I: o h4 {
直线摊销法 Straight-Line method of amortization 4 G. ?, a5 [0 m2 L/ z$ x
实际利息摊销法 Effective-interest method of amortization2 g3 ^* Z2 V( m# ^1 l, K3 |" q) i; q
3 q+ K2 G4 |% |7 E9 K
---------------------------------------------------------; c. A8 x8 c4 c) d# W G
（6）固定资产 1 J3 l- i* u* F: s- r& b/ k
固定资产 Plant assets or Fixed assets 2 w6 a% y8 e- _# |5 [
原值 Original value
. ]2 H O2 B# E" X* h; K预计使用年限 Expected useful life
5 O1 c9 v$ I5 W n1 C; h预计残值 Estimated residual value
5 h @, U" U$ z# i: _" I折旧费用 Depreciation expense - W/ n( ^" D) G
累计折旧 Accumulated depreciation
! \+ {( J. ^, Y, A W帐面价值 Carrying value
, H; d5 D% W0 b应提折旧成本 Depreciation cost 7 V2 X7 K- c. J2 _8 X
净值 Net value 3 P$ Z3 v! }, f) B' C( s
在建工程 Construction-in-process
) t5 n4 M# f1 F% V o磨损 Wear and tear 8 [9 f! x& |- V4 R7 B* t
过时 Obsolescence
, I" ~# j( c# p. h' z; w$ d直线法 Straight-line method (SL)
5 ~9 `7 M: I2 w3 B2 w. ^工作量法 Units-of-production method (UOP)
* K4 X: Q s1 j8 }5 d加速折旧法 Accelerated depreciation method 3 n" @& F& t4 ~! a/ C
双倍余额递减法 Double-declining balance method (DDB)
. t7 {4 U- ?4 v6 y) x/ }年数总和法 Sum-of-the-years-digits method (SYD)
8 n' x7 ~4 h c以旧换新 Trade in
0 J: Y+ M/ ~9 u( f( X( j6 i7 V经营租赁 Operating lease , E1 k; Y0 u3 M* T5 N, q2 L
融资租赁 Capital lease
4 p5 h! W8 P. ~# w: m# Z廉价购买权 Bargain purchase option (BPO) \7 l+ C0 M# Y; s7 e' l. ]5 r
资产负债表外筹资 Off-balance-sheet financing
7 N: H3 `1 g: g$ T: }4 T D最低租赁付款额 Minimum lease payments
+ i, T% M! o2 [--------------------------------------------------------: z) N! I% i9 S) T9 j$ F6 Q* L
（7）无形资产
5 p3 G9 e" t9 x0 F- i无形资产 Intangible assets
) V+ y4 f0 U. Z4 K专利权 Patents
* c! P* | Z4 m; c, c! {0 a商标权 Trademarks, Trade names ( Q+ x1 e* m& C5 `" m q
著作权 Copyrights
6 ^7 y/ N* J2 K' e- D4 r% z+ F. c/ C特许权或专营权 Franchises
( n( ^4 r: k' r5 v- ?) G; f商誉 Goodwill 1 ~2 G, O) R p) s
开办费 Organization cost
8 z) G5 p# F- [, f: V& K$ L1 e5 Z租赁权 Leasehold % \. z2 Z2 J n! J0 l0 ~
摊销 Amortization
) S& ~0 k% A: C. t--------------------------------------------------------* R; f4 a) c3 Q$ W+ r1 E$ l9 @- V; r
（8）流动负债
" q& t0 k7 P8 w" K6 z N, @负债 Liability : m0 d9 j& U k
流动负债 Current liability Y# w; n3 O6 A- h1 w; h7 Q
应付帐款 Account payable
0 M* H0 Z& A- R2 ~4 ^$ U5 H应付票据 Notes payable
3 S/ m3 M" Q0 ]3 I贴现票据 Discount notes
" D5 E, P5 Y" H% U# `" R( ]长期负债一年内到期部分 Current maturities of long-term liabilities, f3 Z# I( v: f6 a' p" W* ?, }/ B
应付股利 Dividends payable
/ c+ ^! T+ m! W1 w5 E1 J8 t预收收益 Prepayments by customers 4 X' y2 J' J7 Z" q9 I# y
存入保证金 Refundable deposits
' |9 o# c- ]% k应付费用 Accrual expense ) A. e' E- q* Y1 |
增值税 value added tax ; \2 j) o1 _9 l# H @
营业税 Business tax
) L: t/ ~5 P. r应付所得税 Income tax payable
; y- d9 x: i2 r& t: F ]3 m应付奖金 Bonuses payable 3 L/ U+ T( p% u' c8 j; u% W, }
产品质量担保负债 Estimated liabilities under product warranties
t5 L" p5 J+ ^3 I& ?! ^9 j赠品和兑换券 Premiums, coupons and trading stamps & x# \. o t; a. W; @) c, Y% V
或有事项 Contingency " H. E- a6 d y4 _
或有负债 Contingent
. @# `" \. V/ T0 M或有损失 Loss contingencies
3 R: W$ k5 @5 {1 ^0 b7 f. g( Z或有利得 Gain contingencies
Q4 W! q# O; g3 t* X永久性差异 Permanent difference ^% d i! m* @ P) v8 v8 V2 }
时间性差异 Timing difference
& b) U+ a+ a; o# b# W" B: l0 \应付税款法 Taxes payable method , x6 o( e( ^" }
纳税影响会计法 Tax effect accounting method
% ~/ w; M, U5 y6 y( R g( @+ k递延所得税负债法 Deferred income tax liability method
9 r4 K4 J9 G& a8 O8 D3 N" h D- C: H" k0 i2 G" U2 K0 X
------------------------------------------------------------, G; ?- U5 `7 q( _
（9）长期负债 % j4 ?3 b2 Y$ @) n4 V6 {
长期负债 Long-term Liabilities
9 h5 U& k) p- j9 L. X0 K应付公司债券 Bonds payable $ ]5 v* m- y y0 R3 ]. E7 w$ X* Y0 ?
有担保品的公司债券 Secured Bonds
! f* [+ e1 v! o d7 T7 s4 Q抵押公司债券 Mortgage Bonds
# y8 |8 h0 L$ \' F% O) z; X! m保证公司债券 Guaranteed Bonds
$ Q8 v4 L7 [1 `8 m$ N( F! E& u信用公司债券 Debenture Bonds ?$ W# H/ G+ l4 e
一次还本公司债券 Term Bonds 2 ]7 }1 n, R) k! o0 M' x
分期还本公司债券 Serial Bonds
/ T! w, a1 [9 I( i {, _# U可转换公司债券 Convertible Bonds
: l. ]! q5 n3 e6 [; x可赎回公司债券 Callable Bonds
$ U7 K8 W- [6 E2 }) b可要求公司债券 Redeemable Bonds
1 m6 X8 b3 W0 `; _记名公司债券 Registered Bonds
2 E: x' ~0 V, Q6 @+ f6 W无记名公司债券 Coupon Bonds
% H1 N- ~& ]4 d6 Q+ t" ]- Q# a普通公司债券 Ordinary Bonds & a* d9 p- w) h; R- G( a
收益公司债券 Income Bonds
+ F* x- l9 } b名义利率，票面利率 Nominal rate 3 q8 b M% S) p
实际利率 Actual rate
/ s( a& T; r' @' r8 n) R7 W有效利率 Effective rate 8 [1 p- |+ q g9 L" u; i- e9 a
溢价 Premium
. H5 S; Z' Q" H F3 N* F折价 Discount
8 r# _' N4 ?' l面值 Par value . S2 v3 {2 O- y( H9 o
直线法 Straight-line method
* b" M$ K1 r( D+ h- T实际利率法 Effective interest method
/ x+ w4 `% k e5 T f6 G到期直接偿付 Repayment at maturity
4 _& r8 u. o1 q/ o5 i. }提前偿付 Repayment at advance
$ H9 S" [; E# `. P9 `) Z# A0 O偿债基金 Sinking fund
2 X' y- K& }0 g# d5 _; I长期应付票据 Long-term notes payable " F5 B& H5 i O' p' g+ c
抵押借款 Mortgage loan- o Q5 x/ ?# @
--------------------------------------------------
) `0 `6 a( ~8 S" Y z2 ~0 l* g（10）业主权益 # e% ]# ?$ U0 v' i2 I5 j
权益 Equity
/ G& E3 Y& I# ~. T业主权益 Owner's equity
4 H0 {' D; Y$ W股东权益 Stockholder's equity 3 Z3 Y! v0 p& ]. s6 `8 H
投入资本 Contributed capital : c7 u( H% @$ K6 E, Q
缴入资本 Paid-in capital ' g4 m' Q H: Z8 v; l4 t d
股本 Capital stock 4 ^0 p( ^; s0 _3 V9 T) v( h
资本公积 Capital surplus
8 o1 O" j( Y% o! v& R9 J* Q) I留存收益 Retained earnings % Z9 P; o$ O9 ^: t8 ^: O
核定股本 Authorized capital stock
, A$ N/ s/ c/ m; a实收资本 Issued capital stock * ~! @) P, k3 V9 r
发行在外股本 Outstanding capital stock
- U7 i1 l5 j3 H" o库藏股 Treasury stock ; q$ ^) ?7 d1 C+ ^& p+ @
普通股 Common stock / { | q0 p/ B$ a3 ^# x* v6 G
优先股 Preferred stock
1 _# h/ V7 Z, U3 u% T累积优先股 Cumulative preferred stock
3 z, T/ ]) K9 U# P5 ^8 i* W非累积优先股 Noncumulative preferred stock 0 D. A. h6 R7 u1 t& Y0 j- a
完全参加优先股 Fully participating preferred stock
B$ m, {. e* T, {; m部分参加优先股 Partially participating preferred stock
& H& z2 S' ?" b8 G4 i( v非部分参加优先股 Nonpartially participating preferred stock ' _. _7 q! [ W) H) E
现金发行 Issuance for cash
4 [8 x% e) E- ?( l非现金发行 Issuance for noncash consideration / o2 P: ]4 V# e5 P; d3 u9 c8 K9 z. H
股票的合并发行 Lump-sum sales of stock
( q7 n6 N' L9 w1 Y5 t1 V1 N; O发行成本 Issuance cost
% K$ ^4 B3 k i! m# b8 W成本法 Cost method ! T- d6 w9 Z: R* F+ X( `
面值法 Par value method
}$ G1 Q( m$ n. @4 m- ^' B6 h* B; K6 X捐赠资本 Donated capital ' P* B5 J q' P2 H2 v* }% B H
盈余分配 Distribution of earnings
7 c" _# G9 U* m2 {, P股利 Dividend
9 h% B. f. l7 b9 [& \股利政策 Dividend policy 6 i$ a$ p6 O1 I- I8 x
宣布日 Date of declaration
4 ?. f: @. i `) B股权登记日 Date of record
1 c2 M! T0 `! E- j' n/ \除息日 Ex-dividend date
b. ?) {' O4 g: H7 N* f+ v# q8 m股利支付日 Date of payment * [* c) k1 `( m) G& U
现金股利 Cash dividend
2 F$ b8 N3 p! D* @: z股票股利 Stock dividend ' Q$ [8 J& z( D
拨款 appropriation * h6 K; k9 o5 d' A% \+ A' k
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- G- K/ |' t+ `0 a% M, h% n（11）财务报表
" A# A9 \. G; @/ L$ y, H* V/ A( R财务报表 Financial Statement / n' I1 |0 G( ^2 E! f# D9 G
资产负债表 Balance Sheet
. M( s3 p8 j6 s7 ^收益表 Income Statement
4 [$ z% _6 |' [' r/ G- |. d4 d) J- L帐户式 Account form - y3 b) Q; t! m7 B
报告式 Report form . B6 k# m( x+ F" T
编制（报表） Prepare
& g0 _8 T9 j6 ?+ r工作底稿 Worksheet `- b( Z7 }5 `- H5 ]
多步式 Multi-step
9 C2 @8 G* q! T7 o单步式 Single-step 9 `' Y$ B9 e# s' H
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6 f- S* b! m7 p: [ m0 {3 B（12）财务状况变动表
; s0 N! _+ B: L9 F' v3 D& P5 V财务状况变动表中的现金基础 SCFP.Cash Basis
, ~& e& E7 i% o' X) w1 l8 P（现金流量表） 0 L8 e+ H3 m: B1 a/ Q- l
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
4 q3 C- N8 b8 m& a% U( g8 [（资金来源与运用表） 9 \' D3 E8 Y5 P9 q) G& C! g/ V
营运资金 Working Capital
9 Y/ H1 Q2 T* n6 L" U9 M全部资源概念 All-resources concept ) h6 j1 N% v1 X
直接交换业务 Direct exchanges . x( M* z3 O0 B8 I, ?) ~7 W
正常营业活动 Normal operating activities : j# _0 s% I, L
财务活动 Financing activities * f/ B4 Z+ k7 Y% C: [
投资活动 Investing activities / t6 t G1 h) L8 ?- p2 Y
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0 G* V1 _7 [% _8 v6 I' f（13）财务报表分析
4 N; \4 |* j! P$ _4 c4 o: b财务报表分析 Analysis of financial statements
* P+ d; y: C' S- `8 G比较财务报表 Comparative financial statements
! W4 ~6 [2 ^8 v趋势百分比 Trend percentage
: |2 `+ z8 x+ r' y比率 Ratios
/ G9 P' s X/ [# `* M, j0 f普通股每股收益 Earnings per share of common stock 4 R; ^. |( j1 c! v
股利收益率 Dividend yield ratio
( z5 X! }; x$ A7 s7 x( S价益比 Price-earnings ratio , Y% l7 D7 y2 U7 K
普通股每股帐面价值 Book value per share of common stock , h o8 t2 ^5 |
资本报酬率 Return on investment , N$ }/ F) k( K
总资产报酬率 Return on total asset
* P+ |0 X7 K- r4 I债券收益率 Yield rate on bonds
* F; K, v, A( x: r" | g D: O已获利息倍数 Number of times interest earned
3 L: U2 D ?( y% W- R! a7 v债券比率 Debt ratio , n! i% R! ^0 g
优先股收益率 Yield rate on preferred stock - }6 r6 S' ]' g+ p0 C: e
营运资本 Working Capital
7 M$ o% O# A* [; {( a* H周转 Turnover S- d/ Z; }& r \
存货周转率 Inventory turnover
- k& B5 h3 p- [+ v应收帐款周转率 Accounts receivable turnover 3 V+ B) h- G$ p b& a# a' u+ b0 l
流动比率 Current ratio * N4 A# N: ~' w+ i+ t3 Y
速动比率 Quick ratio ' a$ P6 m) e1 l+ B. I) L+ b
酸性试验比率 Acid test ratio6 m1 B: g, I& N- v; l K
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8 H H0 r4 E% k3 Y" Q u& J3 s. n( u: \; {. n1 t4 f) F/ s
（14）合并财务报表 ( i* f9 p; ~6 t" R( o/ w* p/ v
合并财务报表 Consolidated financial statements
: W5 X3 _7 u7 X吸收合并 Merger
6 |$ p8 i1 j' h8 }创立合并 Consolidation , {4 x6 [5 d V8 Y/ {
控股公司 Parent company
/ ? t, T) x* B0 |. _* f; C附属公司 Subsidiary company
! r. G7 }% d& l8 x( |5 ^少数股权 Minority interest 3 p8 F7 G9 _. K' g, f4 `+ N! I
权益联营合并 Pooling of interest ' ?2 u4 C) Z3 H
购买合并 Combination by purchase
Z$ m, W: Z, J1 |) `权益法 Equity method
0 o, i3 T4 \+ T2 I6 B' v成本法 Cost method 9 }. l6 J4 E+ V1 a2 Z
1 i; B5 o' ^8 D2 ^/ Y
------------------------------------------------------------! [+ O0 x! d2 }& ]
（15）物价变动中的会计计量 4 @, o, p4 c* X' f
物价变动之会计 Price-level changes accounting
" m3 b# I- G: K: l, k& Z# W一般物价水平会计 General price-level accounting
+ F! N* d0 Y" z6 X! j- E货币购买力会计 Purchasing-power accounting
3 R1 f& t2 O. b( [统一币值会计 Constant dollar accounting
4 G. ?! y ^2 {$ R6 c" ?7 _4 K历史成本 Historical cost 3 r0 \( e1 Y' a
现行价值会计 Current value accounting 4 U4 W3 }. m, l; ^
现行成本 Current cost ) |1 J0 Z& Q& S
重置成本 Replacement cost 3 d D2 g/ x" {" J3 x% Y, h
物价指数 Price-level index
! I" n. ?8 s/ {5 m国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
# G# o6 u$ k$ _# _5 `) z0 ^消费物价指数 Consumer price index (or CPI)
" I7 Q, E; N0 Q3 w批发物价指数 Wholesale price index ' d6 n. s1 X* j* b1 X: \. M$ E
货币性资产 Monetary assets 6 [- j W" o7 M; @ q% p! z
货币性负债 Monetary liabilities ' C4 F+ u% C/ C5 e3 Z0 Q
货币购买力损益 Purchasing-power gains or losses 4 b8 i- k" {# Z8 U* |! \% m/ t1 S# ~/ [
资产持有损益 Holding gains or losses
, P, G2 n& B5 I) b: |' k0 ?. A未实现的资产持有损益 Unrealized holding gains or losses 3 B2 p% m" i- _% T4 e# {
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
