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（1）会计与会计理论
- X; D3 U/ e! I+ y5 J! B8 d' ]0 A会计 accounting
& W9 S, U' c& m决策人 Decision Maker 6 n% t% ^$ C/ z5 m& V. @( I1 r0 D
投资人 Investor ) T/ J! [, ^' h% I% R& u5 i5 R4 H
股东 Shareholder
4 U" \, i0 Z0 `0 c5 W0 X债权人 Creditor , j/ Q; ~$ p( |' X
财务会计 Financial Accounting 2 G; e m* S: z# i1 m9 p
管理会计 Management Accounting 5 n5 L- i+ G, m
成本会计 Cost Accounting
- O" _6 ~& l! l C) I0 W7 G9 p# I0 X8 L私业会计 Private Accounting
( R8 m5 Y! m- g0 ]公众会计 Public Accounting
( m# i: R8 k2 q: F" i& a( l1 B注册会计师 CPA Certified Public Accountant
( b' K: R* R9 a国际会计准则委员会 IASC $ S$ z% Z) i7 i& p$ L' F
美国注册会计师协会 AICPA ) @2 n4 Z9 `, \7 l4 m1 @! W
财务会计准则委员会 FASB
2 L p, C2 A( l' J管理会计协会 IMA8 g8 O& ~9 F6 q" ]7 p/ W
美国会计学会 AAA
* ?* F8 l) S, ]3 C0 v) \税务稽核署 IRS 5 j$ U, o- v& h" @; o L8 w; d2 ~* x
独资企业 Proprietorship . i; e: A8 \ U! G% q8 h
合伙人企业 Partnership
5 s1 n e( q/ h: Q公司 Corporation
& p. }3 v' S, a# u会计目标 Accounting Objectives
8 T% }# D/ w& D: I% o$ P会计假设 Accounting Assumptions 9 l W( o2 @6 x0 X6 t7 Y$ b0 z
会计要素 Accounting Elements 2 L5 F# D4 Z$ H4 R
会计原则 Accounting Principles : J$ t6 M( w+ q
会计实务过程 Accounting Procedures , N! |1 i' K3 b7 K9 r' R! r
财务报表 Financial Statements
$ y7 a7 Y7 Q4 P1 H财务分析Financial Analysis
3 c3 Z: o: @ j会计主体假设 Separate-entity Assumption
( {# v7 k5 G2 C9 N- M6 m货币计量假设 Unit-of-measure Assumption
4 q/ N2 D& F. s% }- g/ D# P持续经营假设 Continuity(Going-concern) Assumption
% p& K9 G( [+ O; P4 P9 n& G会计分期假设 Time-period Assumption & i$ w- G( X' ^+ y/ c
资产 Asset ! T$ m. ?7 S, B ` ^( t
负债 Liability ) c7 `* z! U/ g+ h) B7 b. R
业主权益 Owner's Equity , I! q9 [' N8 @, [* [
收入 Revenue
7 K3 N l( J% h) N# Z费用 Expense
+ {' _2 w/ I" z o收益 Income
. q% W O; u3 J5 s2 v亏损 Loss
& i$ w7 o u* N0 T历史成本原则 Cost Principle
2 _$ ` f0 w. X3 }9 f收入实现原则 Revenue Principle 5 d/ s- g( n/ `
配比原则 Matching Principle
6 g6 k! n6 F2 u5 Y9 |全面披露原则 Full-disclosure (Reporting) Principle 3 ?- L# b0 G/ p r3 E& Y8 o
客观性原则 Objective Principle 1 a4 D+ a( u- @ [) D
一致性原则 Consistent Principle
% b5 ^7 D3 _: |, o W5 `+ a可比性原则 Comparability Principle 6 J( i/ D5 J* W8 w4 T+ s
重大性原则 Materiality Principle5 b) m% q' C" p, Z& R
稳健性原则 Conservatism Principle
) r1 ]0 I; Z% H' Q$ O, l7 f权责发生制 Accrual Basis
p H! k) f' s现金收付制 Cash Basis ; {9 {* \( X6 D( Q, K6 o
财务报告 Financial Report
6 I6 u/ R7 f, ~* l+ ]! N流动资产 Current assets 8 @- ~4 g' y2 [8 s
流动负债 Current Liabilities
g; C/ Z- p! N' L7 g/ I- ~, I5 [6 }# `长期负债 Long-term Liabilities d6 j! N7 k5 S
投入资本 Contributed Capital , G3 N1 ~5 K+ i9 `8 A. S$ _
留存收益 Retained Earning
, D# {+ L" y" T8 ]8 _* r; x) ]7 j+ c7 ~# R9 G
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9 D# K( L9 Q, `+ \ x（2）会计循环 1 n3 O# J3 d% o2 `3 m& O5 V# f' j
会计循环 Accounting Procedure/Cycle # J5 r0 z1 t$ l3 ?
会计信息系统 Accounting information System ; P5 Z; Y( Z- \) F% o- d. m
帐户 Ledger
! \( @+ ] X( g G$ e# A& V会计科目 Account
) \! L, I8 a4 W" l* k3 N0 U会计分录 Journal entry
' K/ \; j5 `* g, C, N k: C, i原始凭证 Source Document
* |8 D3 g! c: n日记帐 Journal ; o5 X8 O2 P( R- t, f7 F6 y" r, \
总分类帐 General Ledger
# B% ~' J+ [' v. L) P6 d/ ^明细分类帐 Subsidiary Ledger t! r' f) r' i9 q6 {: ?3 x7 {" c
试算平衡 Trial Balance
: s' |3 i5 V, O g0 d) V现金收款日记帐 Cash receipt journal 1 U5 \4 } \( e9 J9 O3 o
现金付款日记帐 Cash disbursements journal * Q8 k. r* z0 P3 @- C! ]
销售日记帐 Sales Journal
7 N$ s" `. W/ k: `购货日记帐 Purchase Journal
' _; Y! y( K: q普通日记帐 General Journal
, a7 a$ a6 Y1 D工作底稿 Worksheet
0 V1 O3 F0 K; _! w3 b! ~调整分录 Adjusting entries
" \7 h+ L- B& f6 F结帐 Closing entries E& l$ c1 ]1 H. O" f8 @$ Z
. R; o1 w& {. q3 w
----------------------------------------------------------( _* x- u# \ S3 @/ x5 R
（3）现金与应收帐款
2 K, z i" i: h0 i( m6 p2 N( k( O现金 Cash % ]2 C- j) P& g8 i' H3 T3 r
银行存款 Cash in bank 7 t i; g8 k8 d
库存现金 Cash in hand % o! b2 }; G, m
流动资产 Current assets
- F! K/ d4 a0 ^$ i5 }$ @偿债基金 Sinking fund
( }: t4 {5 g' x' U5 x定额备用金 Imprest petty cash
% Q# q- B, u9 K1 S) \支票 Check(cheque)
. M* c9 i7 s. A银行对帐单 Bank statement
3 Y* M% o$ M: U银行存款调节表 Bank reconciliation statement . ^3 s7 u* X7 ]! R! I/ g; D( Z5 m/ ^
在途存款 Outstanding deposit # x8 L8 x' H5 C O# a, O
在途支票 Outstanding check
8 S" Y, i* n! c$ a应付凭单 Vouchers payable
f! U3 i! l7 L6 {( J8 @" t$ d应收帐款 Account receivable
a+ w6 o+ N M4 Z3 J应收票据 Note receivable
4 j/ W. ^8 m# }* b起运点交货价 F.O.B shipping point
3 d- z4 [$ w+ m# r" g @目的地交货价 F.O.B destination point 8 J- Q# O, l- ?- b
商业折扣 Trade discount % l3 W; W: j2 Y
现金折扣 Cash discount , B; S* S5 W& W* r5 @/ O
销售退回及折让 Sales return and allowance 1 O( j, t) `8 V& B; f9 b4 `
坏帐费用 Bad debt expense 1 V3 ?' g7 V% p1 I- T; D; X/ C
备抵法 Allowance method
8 C- W M5 B+ b备抵坏帐 Bad debt allowance
/ l. F# k7 Q! O! u! W损益表法 Income statement approach
% Y( D4 X0 [( \6 |% g资产负债表法 Balance sheet approach
3 |: A% r" r! `. X: C; O$ Q帐龄分析法 Aging analysis method # z; I. b$ A8 U3 u
直接冲销法 Direct write-off method # S) h$ i+ ?8 |4 {+ L1 E H! r
带息票据 Interest bearing note
. o6 i# d6 N2 F+ J1 S6 e) D: w8 Z不带息票据 Non-interest bearing note
: I8 F- ^- |, ^! m出票人 Maker 7 F: n- }; ^3 c# V: K9 w
受款人 Payee ( n# Y/ c! p/ U) B$ e. D
本金 Principal 0 `1 c( y, @: p% s
利息率 Interest rate 4 q6 E( [# N& i* Q# X
到期日 Maturity date ( M; t8 L' g; G4 R! c
本票 Promissory note
# o$ E! C- c) E7 ^$ n贴现 Discount / O% Z* @* p/ b. a
背书 Endorse 8 u; b3 q( ?+ h0 N% }
拒付费 Protest fee 3 y- R) C; ]5 | ^' b; v7 p P
/ x2 t: ~* k6 B0 N9 `% ?
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（4）存货
% v8 x* ]' B0 C6 Q存货 Inventory E; t2 j' A$ f; B8 n, h
商品存货 Merchandise inventory
7 H! _4 \/ ?( Q/ P+ c! L产成品存货 Finished goods inventory
0 }4 ^' v1 l5 E" Q4 J4 f在产品存货 Work in process inventory
3 S; r6 o4 W( ?, I h原材料存货 Raw materials inventory
7 d7 Z0 f% ^5 B起运地离岸价格 F.O.B shipping point
* Z0 ?0 V! c( H% L" M9 {目的地抵岸价格 F.O.B destination 8 |0 s) c. {& b" p
寄销 Consignment
: f1 x+ {/ U9 f: H5 ?% d) w寄销人 Consignor
. k) |$ Y I. {6 c* s承销人 Consignee 9 X8 T5 K2 g5 t9 V$ z Y& r. R9 e
定期盘存 Periodic inventory ! }2 z' I- s1 O9 E5 I& t
永续盘存 Perpetual inventory/ r( E0 z/ O# m6 q4 e
购货 Purchase 6 E/ @$ G- F0 J# V, _- O
购货折让和折扣 Purchase allowance and discounts & ]: M6 F6 M$ T8 ~0 v
存货盈余或短缺 Inventory overages and shortages
: Q7 `9 W' {! E' {: v分批认定法 Specific identification
7 M9 z9 x* F2 m, j- `. D- f$ |加权平均法 Weighted average
% K: }: M' |' p: J2 H, s先进先出法 First-in, first-out or FIFO
: H# [8 C) d; w后进先出法 Lost-in, first-out or LIFO
( i3 B9 V2 e ^# E$ h3 i) ^! Y. V& m9 F移动平均法 Moving average ! H# c# |% \7 ^1 T+ Q K+ {* h, Y% _
成本或市价孰低法 Lower of cost or market or LCM - X; L8 t" O6 R2 o' F' `' W9 E
市价 Market value " Q. X! H6 p) ?1 B1 U
重置成本 Replacement cost 4 }' S! R% j s0 D( K" m9 K s
可变现净值 Net realizable value & N3 ?7 r) c: F, \% l6 t4 Z2 T
上限 Upper limit " }! r/ E" S w0 S! [* Y
下限 Lower limit
i) w7 x7 c! E毛利法 Gross margin method
1 Y5 c- D6 G$ l2 _3 M零售价格法 Retail method ; p/ e; Y8 j( e5 @, N# q
成本率 Cost ratio ) p, i- |% K* {. d- T
" V" F4 L: r2 R' `) Q; D$ l------------------------------------------------------------( A! H* u j5 i5 x; R5 _1 t
（5）长期投资
7 e0 _# x3 {; D# S: t8 J长期投资 Long-term investment 5 w8 k; x8 a# l% V5 c3 k5 K# [- l
长期股票投资 Investment on stocks
( j& c+ n+ R; @" u长期债券投资 Investment on bonds 3 }$ o6 W$ n' l- T* R, f* |) h# o. a
成本法 Cost method 6 N2 ^1 N% u8 M0 ~ Q Z" t9 z8 k& j8 C
权益法 Equity method
1 N6 ]7 O8 B* A, ^. M合并法 Consolidation method
- @& P; G# Y; N% e股利宣布日 Declaration date
' G' V8 H0 @9 B; D. |9 s股权登记日 Date of record
, o! {. k4 n x. H+ E/ L除息日 Ex-dividend date
4 [# z& N- a) `付息日 Payment date ( g' ?) A! s4 o }# E) `
债券面值 Face value, Par value # j r7 M9 s7 E
债券折价 Discount on bonds d! [. k" C- y# _
债券溢价 Premium on bonds - A( c( q: k) c8 v
票面利率 Contract interest rate, stated rate
8 R4 J; C9 {/ S* B( k |市场利率 Market interest ratio, Effective rate
6 A5 t1 h' `; u: G: m) l) r; @普通股 Common Stock
% x% i" h& f8 C; J优先股 Preferred Stock # S6 e, A' d6 h5 |
现金股利 Cash dividends ) h+ d& A' k! u5 p) Z6 ?/ @
股票股利 Stock dividends - O' U2 m7 @7 ^% _- f# k# J
清算股利 Liquidating dividends & t! x3 B9 N* P0 P+ p6 h, h. N
到期日 Maturity date 1 z2 m5 f! X' D5 G0 Q4 l
到期值 Maturity value
1 A1 C* X9 ~1 I. f# y直线摊销法 Straight-Line method of amortization # ^$ x; O$ W2 R" r* J. L2 n
实际利息摊销法 Effective-interest method of amortization
1 t9 q. r. Q5 ~+ A+ M+ a& P; j( g" p% J1 G/ v) u
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（6）固定资产
# B+ \( n% x& Z6 X% D固定资产 Plant assets or Fixed assets
: R% E: j' r7 [8 Z$ F1 V原值 Original value
$ k& j9 M& i$ F" F* x: G预计使用年限 Expected useful life
' f1 t+ X8 X% g' q. t# K预计残值 Estimated residual value % \7 f& R7 m) \% f- L4 t9 X, u( \
折旧费用 Depreciation expense 8 y6 ?2 w' o. p, c3 `" W$ ~$ a
累计折旧 Accumulated depreciation 6 v0 A+ ^5 ~2 ~" @
帐面价值 Carrying value : h' Z" I7 `& Z
应提折旧成本 Depreciation cost 5 T! |3 |9 p' I& W8 R, r
净值 Net value " x2 {, K3 T# L7 q
在建工程 Construction-in-process 9 a5 k; q) A8 Q* s1 `: V
磨损 Wear and tear 2 M) ` f! h" d8 y
过时 Obsolescence 7 x$ }; t& r; g, \0 m
直线法 Straight-line method (SL) % x# R9 j1 ~! v3 ]
工作量法 Units-of-production method (UOP) ' }7 K( P: C2 E: I1 b
加速折旧法 Accelerated depreciation method ' E3 y% ?9 |* V- B) l2 i/ X. Q
双倍余额递减法 Double-declining balance method (DDB) " |4 D# m- [5 C- I: p
年数总和法 Sum-of-the-years-digits method (SYD) # P; v- S6 R! t
以旧换新 Trade in ) s8 @- w8 n$ F7 _ U p
经营租赁 Operating lease
# Z2 M( O2 m" c融资租赁 Capital lease
" ^' H) W8 E2 Y( ^4 N* Y廉价购买权 Bargain purchase option (BPO)
: G5 `1 f( }" Y, W' D资产负债表外筹资 Off-balance-sheet financing
4 Q, K/ j n6 i* Q3 W最低租赁付款额 Minimum lease payments
' g( w7 u+ Z3 W9 f--------------------------------------------------------
& Y5 `# r4 ~9 b% i' _) T（7）无形资产
+ d O# `: q6 ]; k8 T0 Z" c# P) Q& `无形资产 Intangible assets
: \3 d; k( @# r' t: R# u/ s x7 E专利权 Patents # P% x# V" b+ k" k/ T8 }# f
商标权 Trademarks, Trade names
( ?/ D9 K' _9 t8 p# k; C著作权 Copyrights
( M1 ~7 a v( M3 y* l) f! N1 b特许权或专营权 Franchises 1 ?5 H& j! J1 y0 E! ?" i
商誉 Goodwill ; A8 {9 d" N2 k& t
开办费 Organization cost
P& _3 W& p# X0 S租赁权 Leasehold
2 k& e& `. P6 D4 `5 U3 H$ V摊销 Amortization
7 N4 }; i/ J `' S--------------------------------------------------------) x' w; X+ v2 S# q9 ]4 V2 A
（8）流动负债 ' }0 M+ |4 k* {; k2 I& g, q3 y$ @
负债 Liability ( _4 N9 r e6 b, `! D2 Y" C
流动负债 Current liability
( o1 S- d1 N7 c8 {' ] l) Q应付帐款 Account payable
! J5 G7 |* @. h* F应付票据 Notes payable
( h9 [: D, {3 S* H贴现票据 Discount notes , }% C- x" G+ i" r
长期负债一年内到期部分 Current maturities of long-term liabilities
8 u7 H) S& {' ]( z应付股利 Dividends payable
, F* d. W' S- x- U2 i6 l1 C6 h, n) B2 d预收收益 Prepayments by customers
9 X0 ?2 K) ~! U1 f4 U1 C存入保证金 Refundable deposits
% K9 P) `2 {" e& ?6 j" Y# ^应付费用 Accrual expense
- O+ O/ f0 r( z! v [9 N; r$ D增值税 value added tax
: o) y1 ?- {4 S营业税 Business tax
$ \' H. T0 e. ~. a5 c3 K" Y应付所得税 Income tax payable ( y" F0 m! S! k4 _6 h B) N
应付奖金 Bonuses payable
1 `; x4 P* e$ m产品质量担保负债 Estimated liabilities under product warranties ) O% H0 z4 d# B3 N6 f1 V
赠品和兑换券 Premiums, coupons and trading stamps
D- }- y' L8 J8 x6 {! N% m或有事项 Contingency
2 [! ~1 _: o; c% F$ E1 e或有负债 Contingent
1 M2 L1 r9 \5 P2 e( b! }/ ]4 y( s: n或有损失 Loss contingencies % r- [. R4 s: b/ y |$ e, u, X
或有利得 Gain contingencies
* x* M8 X8 b0 @! G) C永久性差异 Permanent difference
" k- E H7 f7 }' V6 D V: L) N% C时间性差异 Timing difference
- t0 {1 ?" U3 E应付税款法 Taxes payable method 1 H _: T4 ?8 k) t7 k
纳税影响会计法 Tax effect accounting method
5 K+ @" x6 y% v* ^递延所得税负债法 Deferred income tax liability method
% Q0 g6 c F1 _. Y, T. F; C0 X! j% V4 D/ u7 P
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（9）长期负债
0 P( I" I0 s2 y3 i3 q' j/ c长期负债 Long-term Liabilities : b( v- c( g9 D9 X" O. d3 J
应付公司债券 Bonds payable 7 V( R3 i" |+ p) o0 ?1 y7 j7 N
有担保品的公司债券 Secured Bonds
/ T3 ?! ]8 i3 b$ ?/ M6 H抵押公司债券 Mortgage Bonds ' s# T5 V: O9 Y& t
保证公司债券 Guaranteed Bonds M( u' ~; U) a0 G- Q( B9 [9 q! g
信用公司债券 Debenture Bonds 6 @ A! d- J4 Z R% e7 N0 S
一次还本公司债券 Term Bonds
0 N$ G: b1 w. Z- Y- L ?6 Q) U: s分期还本公司债券 Serial Bonds
0 R# I% S9 S) l7 `5 y* ~, z可转换公司债券 Convertible Bonds
5 x/ s: I* \' N" ?可赎回公司债券 Callable Bonds
% e) G2 \5 P/ |1 Z* V% D可要求公司债券 Redeemable Bonds 8 w0 f3 l! O: G3 |4 o$ h4 y- G ~
记名公司债券 Registered Bonds - n! z( }% Y* ]; }' m4 x- r
无记名公司债券 Coupon Bonds & J# M" i/ [) d2 y4 H/ U
普通公司债券 Ordinary Bonds 6 T1 H' D2 Q/ u2 P) Y# z
收益公司债券 Income Bonds : U7 v& B; |! G4 G5 g
名义利率，票面利率 Nominal rate 9 q" i# `1 z! H5 s4 |
实际利率 Actual rate
0 Y4 Z+ X6 n0 ^- k4 y+ v有效利率 Effective rate ) _* P7 }4 p& t- m& j
溢价 Premium - ]; n9 Y$ m) t: g1 W' h; }: Q" j3 b
折价 Discount
( I' I; `7 _5 |5 `) u I% N面值 Par value
" `: r* u3 D( ~* ?' C直线法 Straight-line method
N9 R5 f! Z6 I2 b实际利率法 Effective interest method 2 A3 V) R- O. R y9 [7 |
到期直接偿付 Repayment at maturity
; g7 p( {% H9 e- J" H* B& @" U- H8 C提前偿付 Repayment at advance 7 f% z# e$ A4 B& Y! z
偿债基金 Sinking fund 2 r! `2 e% H% V5 p8 ~* ^
长期应付票据 Long-term notes payable % F- k$ P! M0 f
抵押借款 Mortgage loan
9 N, F9 f3 c: x/ W4 X B. l--------------------------------------------------; }/ y6 G4 Q1 I" B
（10）业主权益 0 [ E5 }% A7 j6 i4 T: Z' ]( F- H
权益 Equity 6 p. q8 Y8 |5 P. Z9 W: p2 Y
业主权益 Owner's equity
& p' w9 Q0 q: s& G5 s股东权益 Stockholder's equity
- s' \& ?7 } G+ \; t& o F3 h1 V投入资本 Contributed capital + E; z; ~! r) ~( U' f3 G( h. R
缴入资本 Paid-in capital 3 I3 y7 P5 V0 ?+ y H0 B
股本 Capital stock
, y4 m8 Y- ^2 }; c, M资本公积 Capital surplus
' K; [9 ]- J% A: `6 J, s6 P留存收益 Retained earnings " p3 d* ?, \1 L* ]% v4 r9 s' R; @
核定股本 Authorized capital stock 8 g3 a) L: V S& A3 T( @
实收资本 Issued capital stock
# X" `) N+ n% y" t1 I发行在外股本 Outstanding capital stock 4 J7 d0 @% I9 Z. f) }
库藏股 Treasury stock
& B& u1 Y( m# L& V4 X4 C普通股 Common stock
: r9 o6 Z* N1 |- s, L( U优先股 Preferred stock
# p3 U/ O. r3 l, ^累积优先股 Cumulative preferred stock
9 m- B. |4 [0 j非累积优先股 Noncumulative preferred stock
; z0 X* [* c0 a0 k9 R5 g完全参加优先股 Fully participating preferred stock + w* s; z1 ~% z* ~
部分参加优先股 Partially participating preferred stock
, ^0 I1 f5 ^6 a5 i0 J- v( Q2 {7 {非部分参加优先股 Nonpartially participating preferred stock 0 z3 V5 O2 |# S( e" N( q$ ~( Z
现金发行 Issuance for cash
8 X+ E# Y3 _$ ~' q非现金发行 Issuance for noncash consideration
6 D( I- w0 C' N# v股票的合并发行 Lump-sum sales of stock
9 n3 t/ u/ m. N发行成本 Issuance cost
. G4 Q ^0 }/ d' `3 `1 ?, l成本法 Cost method
' P. u# r. b0 Q- `% ?& ]面值法 Par value method
0 g+ _, N' ?5 g" a" q捐赠资本 Donated capital : W- b; O. Q8 ^4 Q @
盈余分配 Distribution of earnings : g+ R! Z# o# j7 A6 t1 z K3 o: p
股利 Dividend
0 t9 H4 j9 q7 p) y; C股利政策 Dividend policy " g6 Y, b$ b8 f* q# \
宣布日 Date of declaration # l8 U- y& v. S4 z' ~. n& ?* Z' c3 h: k
股权登记日 Date of record , _/ J/ J. M$ v7 E
除息日 Ex-dividend date ' ^( H6 q9 { ^% b D
股利支付日 Date of payment
+ l. v& c3 ]) V. R5 G8 ~+ \2 R现金股利 Cash dividend 7 l! \; |3 G: `& [1 f; L# v0 `# s
股票股利 Stock dividend 7 W8 h9 u4 m2 x# p' P( r
拨款 appropriation
+ b% C% L3 \4 [% L9 e9 |$ v------------------------------------------------------------
4 P$ Y9 a1 W; G. j（11）财务报表 : n; f1 ] M0 J% n$ h+ e/ q* A5 B
财务报表 Financial Statement 9 `% c6 q) \4 G3 }' y
资产负债表 Balance Sheet 5 c$ S) D( S" ^' C; k
收益表 Income Statement $ p+ ~9 b; U8 J9 m0 a
帐户式 Account form ; t0 R/ V; [5 `
报告式 Report form
! o6 M, Q' `0 I) q编制（报表） Prepare
! I9 \# u' |3 q+ b: c: [工作底稿 Worksheet
$ |) s. Z7 K/ l3 H$ ~多步式 Multi-step $ I* i& {: H2 K( h' d+ T
单步式 Single-step , ~" @, p" }9 I7 B- T
-----------------------------------------------------------
* v4 c3 ?0 b0 C( }: c（12）财务状况变动表
" [$ h) Q4 ] x3 l& W5 q财务状况变动表中的现金基础 SCFP.Cash Basis 4 H& w4 E* q$ b0 u& q* i8 F
（现金流量表）
" r8 R, ~9 u, x1 P6 D1 W; L( y财务状况变动表中的营运资金基础 SCFP.Working Capital Basis " I1 @4 a4 ^4 B; n
（资金来源与运用表） + {8 x( Z" U; P y0 O. V- F# V4 r
营运资金 Working Capital
% e1 g% ]/ N* I6 }# X0 U全部资源概念 All-resources concept 9 w6 W0 d+ \/ I0 \
直接交换业务 Direct exchanges
7 f0 G+ L1 r' n4 I正常营业活动 Normal operating activities
/ b8 y/ D0 O. {7 Z/ n财务活动 Financing activities . ?. O# {$ K% h! [/ j
投资活动 Investing activities
0 x! n. ?* Z# M8 E5 K$ R$ j4 z-----------------------------------------------------------8 \ i( Y4 @# B2 d" h
（13）财务报表分析 $ z. V7 t+ A' X* t4 \( z
财务报表分析 Analysis of financial statements
7 s. i( p, L/ f' ?* k, K; R比较财务报表 Comparative financial statements
' `; F8 w3 o0 \2 n/ J' c. v# _4 d趋势百分比 Trend percentage . \) w0 O) s' s$ ^6 j7 c
比率 Ratios
+ F( K3 J8 U" M% T0 ~普通股每股收益 Earnings per share of common stock 6 Y/ m7 @2 q% \" Q6 L' i1 v
股利收益率 Dividend yield ratio
0 J% z/ Y* c* y; }价益比 Price-earnings ratio 7 Q8 q4 D- u3 I `
普通股每股帐面价值 Book value per share of common stock R6 a' @$ P8 Y5 G" C
资本报酬率 Return on investment
* k, N) j$ y6 P% u总资产报酬率 Return on total asset
% G5 F. s& y O: `' H债券收益率 Yield rate on bonds
( c1 B' }6 }( B2 B已获利息倍数 Number of times interest earned
8 q5 o+ }1 {+ t% w, E) e9 N( h9 c( ^9 P债券比率 Debt ratio $ w+ L6 s# [% [8 S- C* k% r
优先股收益率 Yield rate on preferred stock , K/ l" O9 Q E- W6 p
营运资本 Working Capital
+ H) |* N( j: B& J/ _) w# d B3 v周转 Turnover & T4 G( Y5 A6 Z' d; }: w2 t/ M
存货周转率 Inventory turnover , s2 F% t2 S7 i$ `6 F" p
应收帐款周转率 Accounts receivable turnover
/ p( n/ `8 w. r' q0 }流动比率 Current ratio $ e7 N. z6 [& J' ~. r/ e' h5 e8 g
速动比率 Quick ratio
* W! W/ N/ k/ |8 C酸性试验比率 Acid test ratio
/ I9 H) J9 ]7 ?3 e- G------------------------------------------------------------ : x. ^, F0 `( H E) }
$ g" D" e. m9 S. z（14）合并财务报表
% _+ V- w2 H9 ^合并财务报表 Consolidated financial statements
. G/ Z4 k' S; J3 e* t/ r吸收合并 Merger , ?9 f3 ^/ l/ l6 f9 o+ K: X
创立合并 Consolidation ! {3 q$ v' B5 B) {5 ?8 Z1 s
控股公司 Parent company
: P" x! z* d: Z1 @附属公司 Subsidiary company
0 J& G6 @* b7 s少数股权 Minority interest 4 [" g- c$ O/ U; }3 W+ F
权益联营合并 Pooling of interest
. u6 E) H: x" p& X& X+ l) u" C2 t0 j购买合并 Combination by purchase " [- D R' O) r! Y% Q+ |
权益法 Equity method # k- n: Q4 K7 a( C% r
成本法 Cost method 1 B& n& U) ~# j1 {: L N7 D
' g+ d$ t3 `1 P9 ~( K; p6 k
------------------------------------------------------------
+ A7 }7 B8 \2 d J( C, o1 A2 t- \（15）物价变动中的会计计量
9 W0 ^' C& f$ V4 d% E6 N) `% n物价变动之会计 Price-level changes accounting ) D: [! @8 e9 C6 c Q4 E
一般物价水平会计 General price-level accounting 1 v$ ?& s1 S4 u; @. y
货币购买力会计 Purchasing-power accounting . {2 H. U5 t" d8 ?2 u7 B
统一币值会计 Constant dollar accounting + I& I% v! Q+ A e' s1 O s0 ^% G
历史成本 Historical cost
/ |) z! z" ?# k& s z现行价值会计 Current value accounting
. q) L0 h! E+ T9 @现行成本 Current cost
/ W1 V9 E3 R8 H7 w重置成本 Replacement cost 0 ]) o5 ]8 U0 y+ `2 B6 Q, w
物价指数 Price-level index
x( D ~1 _0 M% O* l( d# y& p国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
' E' ]; S) b$ \8 P3 [消费物价指数 Consumer price index (or CPI)
" H5 Y7 u1 |7 x批发物价指数 Wholesale price index
+ G5 c7 _; m9 [7 H$ }( K货币性资产 Monetary assets
& _$ w- ~/ [6 o- j货币性负债 Monetary liabilities 9 P4 `7 s# b `4 I3 n! `
货币购买力损益 Purchasing-power gains or losses
3 E, n0 \" D1 l; U: h& x7 \7 @资产持有损益 Holding gains or losses
( g4 C* w$ |3 c+ K8 J& J未实现的资产持有损益 Unrealized holding gains or losses ) W: D( F J6 o
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
