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（1）会计与会计理论 1 W& [ }) w& D: N2 U
会计 accounting / }. c0 v- X. J+ n
决策人 Decision Maker 6 {" [! j: R; b( S, e+ ?
投资人 Investor
# \+ J( ]9 p, I) g6 T) j股东 Shareholder ' t) M9 W% B, s, L6 S
债权人 Creditor
! W# o3 d7 x* {, k3 I" L财务会计 Financial Accounting
. }6 i( H' J, w6 S管理会计 Management Accounting ' ~! {! k$ e9 }! H6 g; D' L- Z
成本会计 Cost Accounting 7 P! Q/ d4 S0 \" f G
私业会计 Private Accounting
2 y- n Q- y8 |) S; D; {% K公众会计 Public Accounting
$ c4 _# v, J" S注册会计师 CPA Certified Public Accountant ( V4 n% G4 m( t! F
国际会计准则委员会 IASC
. e; H, w7 W4 G" n0 L( _8 z美国注册会计师协会 AICPA 2 r0 ~/ R3 Q$ ]0 d u! r4 O
财务会计准则委员会 FASB 0 m, ~5 g. X# \* U' C d
管理会计协会 IMA
1 I; H0 {2 B: R# x) o美国会计学会 AAA
?2 w* R; W9 y税务稽核署 IRS
4 M( N5 r$ W/ Y4 E" t2 |+ ]独资企业 Proprietorship 4 _3 J4 B0 r) v7 ]( s
合伙人企业 Partnership ' F! |% |% q; ~2 e) A- p
公司 Corporation . a" w- K. C2 v5 d6 `
会计目标 Accounting Objectives 8 Y; f" p% \& y
会计假设 Accounting Assumptions 6 I- r( L8 M# e& U5 X* E
会计要素 Accounting Elements
( a; a4 @5 K, ]& c4 S6 Z% c会计原则 Accounting Principles
2 T* C2 u6 M( S, N8 w; w# V会计实务过程 Accounting Procedures U0 @/ z+ I4 r0 ^1 s# _9 X8 H: i
财务报表 Financial Statements 4 G8 s. [: k7 F9 P2 ]
财务分析Financial Analysis
, p: H# w+ p2 R; G会计主体假设 Separate-entity Assumption
# P5 M! @9 H$ a+ }( }/ x2 z p! u货币计量假设 Unit-of-measure Assumption 9 x0 d& T# C+ d% b* s: @
持续经营假设 Continuity(Going-concern) Assumption
3 V: J% Z: q$ h* O8 F+ h7 E! [% X会计分期假设 Time-period Assumption 6 ` H; I1 n1 m9 G; f9 O
资产 Asset
& {/ L8 k4 A; f3 ]负债 Liability 9 ?9 [# G, Q- R; A
业主权益 Owner's Equity
1 d6 u; t) e# N收入 Revenue
1 I9 s; \* x7 ]: ]; O费用 Expense
) N' N; F# @8 p- p) E收益 Income 1 s' \4 u: U; c9 D& ~
亏损 Loss
6 S$ l" J3 V$ `( `% h: L! Z历史成本原则 Cost Principle
4 N, |9 k9 h9 U/ K4 p. m收入实现原则 Revenue Principle * e4 o- T: T) c# c* W+ n
配比原则 Matching Principle
9 q% k- R+ P5 b全面披露原则 Full-disclosure (Reporting) Principle
" x1 {; ^7 S4 b; P! C客观性原则 Objective Principle ; h8 t/ C9 H; o0 {
一致性原则 Consistent Principle
$ C% g8 V w. _) D可比性原则 Comparability Principle & ?; P: l; ]: H# F, l
重大性原则 Materiality Principle. n; W8 F4 z' g3 s0 u+ k9 B
稳健性原则 Conservatism Principle
; Y0 y0 ~( Q- |; `" p权责发生制 Accrual Basis ' v0 F* \# Y/ m }! v
现金收付制 Cash Basis 5 `3 o8 U- A" B. e# |/ g2 F I
财务报告 Financial Report $ \5 g( Y2 x; `$ l% Q/ Z& k
流动资产 Current assets & G1 `* ^+ ~5 I" R( C; [& X# n/ n
流动负债 Current Liabilities
. w4 K3 H. |' r5 W1 J5 K长期负债 Long-term Liabilities # C; d( `$ u$ Z L
投入资本 Contributed Capital
9 t, L6 Z# |3 X% g1 W7 R$ L留存收益 Retained Earning8 T+ O+ k- ]& N) o- r; t" }& ]0 o
/ \7 h$ a* x0 R" A
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0 _& ?2 m$ Z% J- i) @( K6 b0 y: E（2）会计循环 1 y+ S8 d! @% O9 b) e% B; `: E
会计循环 Accounting Procedure/Cycle
$ S$ q, C- u8 H1 x会计信息系统 Accounting information System $ H+ P% G7 T# b1 f/ W7 n' P' C4 P# c
帐户 Ledger 3 z. T i8 F* M: N. Q0 I* W) {
会计科目 Account
9 B/ @; P, c/ n6 t. p! ]4 `- r会计分录 Journal entry
3 \' ~6 U* G* O! c3 U! E原始凭证 Source Document
/ p2 t8 L! F! R' a% N日记帐 Journal
$ y3 p* [1 @% n0 f8 o总分类帐 General Ledger
+ c- R* x& S* }' K/ ` o明细分类帐 Subsidiary Ledger
) @5 j6 C6 O! E. N试算平衡 Trial Balance # g6 E, H7 r; N" J o* F
现金收款日记帐 Cash receipt journal
% v- g) H7 W" ]1 V: a [现金付款日记帐 Cash disbursements journal 7 y7 P& x, u' w# s$ o, `, h" P: h8 I
销售日记帐 Sales Journal - o6 N# a5 P5 V M0 }. H, N
购货日记帐 Purchase Journal
( u6 _$ c% ^1 }, \" t- Z2 j普通日记帐 General Journal
) C9 {0 t% g9 u0 n- G工作底稿 Worksheet
; k; T/ I- @8 q8 \& R9 Q: k- ^1 ?调整分录 Adjusting entries
1 D! K6 B9 P F N# c结帐 Closing entries , ~/ T# A) [2 Y- {! {5 Q8 e
6 t+ E/ G @4 O----------------------------------------------------------
8 ~6 ~# A3 Z# ~6 e（3）现金与应收帐款
" W0 \, ^" m* S0 c0 R, T现金 Cash
! r+ r# J1 d* q7 b2 ]- h; q银行存款 Cash in bank / F Q: u+ |* y- E" S7 V
库存现金 Cash in hand
+ f/ X! {. O8 X/ a8 F流动资产 Current assets ) o O% f+ T* ?; j: Y' A/ P) Q
偿债基金 Sinking fund " y/ J( @8 s4 S3 K( p, K3 V" H3 i
定额备用金 Imprest petty cash 8 y( u3 y. q' _- }+ _
支票 Check(cheque) + J I& a0 ?" r: F: X
银行对帐单 Bank statement % N% C) E A. h* a, Q' m; |
银行存款调节表 Bank reconciliation statement
5 r9 n1 Q! \( G在途存款 Outstanding deposit
& C- }0 X4 M) g9 a- j7 b在途支票 Outstanding check : u6 {6 o, W" q$ i' w
应付凭单 Vouchers payable
- r# p$ f6 D$ f8 S应收帐款 Account receivable , R8 ^4 {/ z3 l5 t+ o, o
应收票据 Note receivable 9 C% F% U& C; b7 H. n! D5 C3 {( R: G; i
起运点交货价 F.O.B shipping point ) J0 N$ D6 [" a3 ]- F# I
目的地交货价 F.O.B destination point
r, a4 d: w0 ~. l0 J! w* @% k商业折扣 Trade discount
# f, r/ T# [% p4 ]; W# r1 u现金折扣 Cash discount * Y# |5 a. Y1 m- O; g: V' g
销售退回及折让 Sales return and allowance 7 s, W1 ]/ o) `; C7 v! r
坏帐费用 Bad debt expense . R& Y) W; b$ o; d
备抵法 Allowance method 8 A) L- W# T- G+ r" t( @6 y3 b+ R* ]8 f; V
备抵坏帐 Bad debt allowance
' W7 I0 L( A4 S" e损益表法 Income statement approach
! W3 W. d5 Z: w5 ?# j" R/ w0 z资产负债表法 Balance sheet approach 4 o$ A( s% I8 ?2 I: W; Y$ t2 _
帐龄分析法 Aging analysis method & U$ v, c3 U( p. q6 P1 e
直接冲销法 Direct write-off method ; a& k8 t4 P& w; V1 v% p6 p9 j
带息票据 Interest bearing note " q$ r0 O9 x, o. J# c6 S
不带息票据 Non-interest bearing note
6 |6 ` p1 s9 {1 W& B" ?& I' s8 H出票人 Maker
+ U" ]( _9 M( q+ \9 R/ i受款人 Payee
8 L* X8 E$ _! p本金 Principal " Z5 _% E" c2 w T# j# G( B
利息率 Interest rate
9 P8 O* D; s+ O到期日 Maturity date
$ u+ ` c9 e$ W* P; S5 @0 a本票 Promissory note
+ q: P! @; W& N0 f& h, F" Z: C f6 o贴现 Discount + b" P5 D! W' ~2 Q& {) Q0 M
背书 Endorse
, G5 \' U' y1 b! x拒付费 Protest fee ( ~6 O5 e. u, h. p
) L" q f1 h' Z$ y------------------------------------------------------------ j" U; h0 C! r6 o( h8 b+ v7 G1 r
（4）存货
& J- u. F! H. M) [& Q1 F2 x- I存货 Inventory $ b* m& z8 D# h$ N" C: ~0 t4 V
商品存货 Merchandise inventory
% g& r6 ]% F9 W; n% N产成品存货 Finished goods inventory $ f% b4 B5 F, L2 N
在产品存货 Work in process inventory
5 G, C- S) F/ Z& y# o( _原材料存货 Raw materials inventory . e9 B& `, w3 A( Z% g/ t/ \' Z& [
起运地离岸价格 F.O.B shipping point
: d s8 p) g; b目的地抵岸价格 F.O.B destination 4 l" c2 n2 t- a m. G
寄销 Consignment r9 X0 }; {8 m1 \7 K. U1 H- _
寄销人 Consignor 4 s6 m9 Y7 H% s; ?% s+ Q
承销人 Consignee 6 i" [0 r0 W+ H3 f4 P
定期盘存 Periodic inventory 9 T7 ~! l! w( S m9 ?. V
永续盘存 Perpetual inventory; }+ u6 p% K; ], y
购货 Purchase ' P4 d/ _5 j6 P8 b
购货折让和折扣 Purchase allowance and discounts
: W* S/ G8 ^+ X1 ?! e+ i" t& H存货盈余或短缺 Inventory overages and shortages
6 j, R% t- D7 H7 d; A分批认定法 Specific identification . `5 N6 U" o* F8 s* ]6 M! `( M
加权平均法 Weighted average
; m+ p3 Q$ i9 C- Z先进先出法 First-in, first-out or FIFO
/ f0 n6 w. d: a6 p7 |! M; d# w后进先出法 Lost-in, first-out or LIFO
' }$ c: P- ^7 q. Q1 K移动平均法 Moving average
6 B: h0 Z% Z, K6 g. u成本或市价孰低法 Lower of cost or market or LCM
" S; Z6 Q, |1 i5 u市价 Market value
8 W3 F3 {8 }( j; N* H# e! e9 a9 X重置成本 Replacement cost
! O8 S9 {- s1 Q# P, p可变现净值 Net realizable value
4 d; a1 G+ D' s上限 Upper limit ! P. z9 z0 [$ F7 f" n6 t
下限 Lower limit
* Q5 G: d3 Q+ N" d. H毛利法 Gross margin method 8 u$ Q7 |% f, a! j" s V
零售价格法 Retail method ' ?3 W8 p! U# L# |( ]& @) w
成本率 Cost ratio
4 I1 x' T( t4 t# o L7 v
0 [* O/ b: F" O( D6 G: P% M------------------------------------------------------------- A8 t7 B8 e+ V# @
（5）长期投资
/ `+ u. e' S2 J% P长期投资 Long-term investment
6 v0 q+ s# Z. d- N# \2 f+ G长期股票投资 Investment on stocks
8 m& g7 h+ p# o) |* p3 l: B) V! a长期债券投资 Investment on bonds ( ^/ o1 w) e: D+ N% k9 ^
成本法 Cost method 4 S- ~+ r7 h5 l! s p! I/ i5 A
权益法 Equity method # Z' u/ ?9 W, q7 B4 o
合并法 Consolidation method $ h1 O' z8 \7 p2 r
股利宣布日 Declaration date
+ G# b7 I: G+ H股权登记日 Date of record }& Z2 v4 h2 L) i" R. y: d0 J: J
除息日 Ex-dividend date ) x+ k1 @( {8 q/ ]! \/ [
付息日 Payment date
! d, \4 Z6 O0 y" ~" t R债券面值 Face value, Par value
4 o# x6 a, t2 ]$ ~: E: M债券折价 Discount on bonds 0 v [; q- q Y4 b; n7 K
债券溢价 Premium on bonds
2 T; q8 Z8 p6 }$ M3 l6 d票面利率 Contract interest rate, stated rate
& M6 h4 H' U! }6 s. S% z0 g1 R. O7 @市场利率 Market interest ratio, Effective rate : R3 _% \* u( R3 v. b& |$ c
普通股 Common Stock $ j8 G' l% y& Y6 Z" O' ~
优先股 Preferred Stock ) g. R/ A' n1 ?0 |* D$ }
现金股利 Cash dividends 5 m/ u S: b) c$ K
股票股利 Stock dividends
" V9 Q _* Q, G+ U清算股利 Liquidating dividends & X0 i6 [, v$ Z! u# h6 B v& x: y6 s
到期日 Maturity date : ^ Q" Q# v4 s" a* G5 |
到期值 Maturity value ! Y2 S$ e3 r* W; X1 W
直线摊销法 Straight-Line method of amortization 3 z4 ^- y/ z# L& O' r/ {
实际利息摊销法 Effective-interest method of amortization* T" y& }( ]9 S- ] a
; ?) U" i8 [/ _$ }# _: q+ A; B
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6 A8 t6 [: B7 V( s) N+ ~/ B/ d（6）固定资产 6 X3 B1 @2 Q$ V( }7 n& `( l: r
固定资产 Plant assets or Fixed assets ! Q8 o9 |& T$ H1 f# c j% T
原值 Original value 1 p! C/ I! Q- M
预计使用年限 Expected useful life 4 D- }& U8 S0 R& P7 m3 v
预计残值 Estimated residual value
% G1 n; Z. G9 q) n4 M, U折旧费用 Depreciation expense
0 _# b* m& ~0 n: |; D3 K; {累计折旧 Accumulated depreciation " C3 P) `+ q k! m7 P% s
帐面价值 Carrying value
1 i( e& M5 Y" `( J+ F应提折旧成本 Depreciation cost / x) B7 w$ q" [4 E' K& ?
净值 Net value
# g# r+ E4 G! \2 k) n% l& T1 S在建工程 Construction-in-process , N+ N- y1 W" h* [% v" N9 _
磨损 Wear and tear 1 `4 N; q- c3 w+ n9 s" P2 M
过时 Obsolescence 2 o8 M% ?( a, L. l, A$ g @
直线法 Straight-line method (SL)
- n2 A% T9 _$ o$ _工作量法 Units-of-production method (UOP) & i- Z+ P# W& W
加速折旧法 Accelerated depreciation method 5 x* \& [* B# {
双倍余额递减法 Double-declining balance method (DDB) " m% G% c+ O4 }
年数总和法 Sum-of-the-years-digits method (SYD)
, F) T3 u( Z7 L0 O+ {8 V& y以旧换新 Trade in
. N$ D% a' I% N" v: H" r e经营租赁 Operating lease
, _6 X& C" o( ~# n2 n' {融资租赁 Capital lease / J3 o. p: y; g/ Y* A
廉价购买权 Bargain purchase option (BPO) " F, w9 {7 l2 z4 f
资产负债表外筹资 Off-balance-sheet financing $ d! [8 b4 Z3 Z, |& v
最低租赁付款额 Minimum lease payments
3 f X1 e6 w9 M& b+ e: c. Y) t4 A--------------------------------------------------------
4 R2 a: a3 G) X, s（7）无形资产
$ u: s9 U. h' t无形资产 Intangible assets " q) i# J% [- Q/ l+ O& U2 l2 s& J/ ]
专利权 Patents : [% q" ^) h u1 N. h c( v. L
商标权 Trademarks, Trade names
9 W1 ?( u' T; q2 L著作权 Copyrights ' H/ j4 _4 t: C7 y$ p
特许权或专营权 Franchises
1 |/ L9 g1 e3 x, \2 E, X商誉 Goodwill
) U4 ^ O# d/ M# Q' ^开办费 Organization cost 7 n5 }" |( S/ x# M/ [9 N
租赁权 Leasehold
" e* R1 q4 W5 H% S5 D; p: c摊销 Amortization
3 H% [$ Q6 p) ]--------------------------------------------------------
* Y7 u8 d8 @% J0 d5 r" u4 V+ t" w/ K0 N（8）流动负债
4 Q3 _2 p: n( O4 V& _3 l: z负债 Liability
4 D5 c0 @+ `; U" p" E1 ^ u: v流动负债 Current liability
& z$ _4 v! v9 n应付帐款 Account payable
( m+ z$ D- u( L' z3 k1 E2 N应付票据 Notes payable , Y! L0 j3 U* q" J0 l& u0 t9 m* ~2 j
贴现票据 Discount notes ( O' x, D/ k; ~0 W% p4 `" n" o6 [
长期负债一年内到期部分 Current maturities of long-term liabilities
; S# f* n! u1 v* Z+ R7 z# K* U应付股利 Dividends payable
$ f7 b- n* [4 s( d: J% i0 F预收收益 Prepayments by customers
* q! C4 u( t' B* g. p存入保证金 Refundable deposits
1 U1 _ ~; |, G. F1 y/ F应付费用 Accrual expense
6 J% v/ b: @. L增值税 value added tax
2 S' E6 _2 y4 n% \# W, g营业税 Business tax
) K9 f0 y9 w% Y( D9 h+ ]应付所得税 Income tax payable
q: Y) q7 F5 d7 {1 L/ Z应付奖金 Bonuses payable
t. i! d( e, r* q6 L产品质量担保负债 Estimated liabilities under product warranties 3 q* [1 f0 D0 y7 a9 O" W
赠品和兑换券 Premiums, coupons and trading stamps ! G) I* g& z2 J
或有事项 Contingency
2 n, z3 z9 {* M: {/ k或有负债 Contingent
: |$ E& L- j* w$ ?4 L2 P或有损失 Loss contingencies
7 W$ i% g. h5 L5 f% X或有利得 Gain contingencies + D; [) s" Y; E7 H! W
永久性差异 Permanent difference % x- M$ Z$ {( U. ]" k
时间性差异 Timing difference
" U& a9 y T/ X d, p7 M应付税款法 Taxes payable method - K# d3 z: W9 d" _; B
纳税影响会计法 Tax effect accounting method * w, W1 t' z3 t8 k2 ]
递延所得税负债法 Deferred income tax liability method / f5 }. F; r( J
7 s8 {) d. ?, N2 W& T5 o2 m8 z------------------------------------------------------------ Y0 Z% t I+ L' M+ d
（9）长期负债 9 C2 O+ l, ^6 p4 o% |+ w* \
长期负债 Long-term Liabilities 0 K" j/ i4 q. b
应付公司债券 Bonds payable
( X6 X- }& \* U有担保品的公司债券 Secured Bonds
4 W5 i) N; ]; V/ c; x% f0 n5 }/ q抵押公司债券 Mortgage Bonds
) q4 M7 J* R* n) d3 `) |保证公司债券 Guaranteed Bonds 1 y+ b) a/ R' E C0 V O
信用公司债券 Debenture Bonds
; \6 I& x [2 Z+ I* Z5 \9 z9 ~& j一次还本公司债券 Term Bonds ( y' p! o# o* D" v+ u2 ^
分期还本公司债券 Serial Bonds ( U7 n# F. E, Y# b; E
可转换公司债券 Convertible Bonds 0 s& x" M9 o0 s I4 O& \2 f! j
可赎回公司债券 Callable Bonds + w) `4 t- O" l& c
可要求公司债券 Redeemable Bonds ' O) y! i* x/ h0 B0 J0 }$ K
记名公司债券 Registered Bonds
! i4 a6 d! q" M' k3 v- Y5 t `无记名公司债券 Coupon Bonds
2 ^# n1 w1 u; @普通公司债券 Ordinary Bonds ' l! ~' ], Q1 j# `1 [! v
收益公司债券 Income Bonds
' h$ D7 h4 ~" @6 ?; M3 K8 q9 i( @名义利率，票面利率 Nominal rate
) w5 K- @1 | `2 }- r; {* n实际利率 Actual rate
9 Q8 `% S, _. ^5 z( R8 p有效利率 Effective rate
0 Q; }% ?7 y$ |7 h# G& Y溢价 Premium
( w9 V3 K2 U) [5 d折价 Discount
# h; p& ?# G. [; [! ]面值 Par value # q; o" c# ^; _
直线法 Straight-line method
g" C3 V; N$ V8 V实际利率法 Effective interest method % Q/ S( \+ H# ^2 v4 q
到期直接偿付 Repayment at maturity
- n) c% Z9 u7 @& l, R提前偿付 Repayment at advance
5 _. o/ t r) ?$ }. Q/ N+ L9 G偿债基金 Sinking fund
+ P6 w$ ^* O9 b/ Z0 w8 x9 ~& _% g2 a( \长期应付票据 Long-term notes payable / E9 P8 u R K, S# L
抵押借款 Mortgage loan
( T+ B* L8 n% P' M2 L- D4 m--------------------------------------------------! y1 Q x+ F+ C+ Z/ K
（10）业主权益 J# l' R* S) F7 W" c
权益 Equity ( v/ A/ T1 V7 C8 S9 k6 [
业主权益 Owner's equity
8 ]! f4 B1 k5 i股东权益 Stockholder's equity / M+ x0 O' H3 L K# w: R- m
投入资本 Contributed capital - }! Q% ^1 e9 J
缴入资本 Paid-in capital
& x, c. u1 P0 z4 }, R6 ^* E股本 Capital stock 7 _* n& e- C3 V' X
资本公积 Capital surplus 3 I8 K: O% G" a" a ~$ {+ F
留存收益 Retained earnings
4 Z: K& J5 t: c+ b; j; C. t0 A核定股本 Authorized capital stock ( l9 ~7 s+ _/ Q5 a$ x
实收资本 Issued capital stock ! e4 Q4 L! B( n& J
发行在外股本 Outstanding capital stock
( A. k5 d8 j' m; @4 I, {; |3 Y6 Z/ r库藏股 Treasury stock 3 D, ]6 V* Z6 S# X* C* `( {
普通股 Common stock * V- M+ |- M. Z3 Q; j
优先股 Preferred stock
2 ]& h9 U5 E4 x$ f# l8 B! W累积优先股 Cumulative preferred stock
! {4 l0 M" ^5 K a* V3 C8 `" b非累积优先股 Noncumulative preferred stock
4 p" A) @: {# x完全参加优先股 Fully participating preferred stock
+ _1 a# K K5 |- D部分参加优先股 Partially participating preferred stock 6 \. M# M- ?3 b: v( }
非部分参加优先股 Nonpartially participating preferred stock ' R& v4 E& o. Y/ j
现金发行 Issuance for cash
7 p# D& V, D* L非现金发行 Issuance for noncash consideration . L* t- c6 [: C1 |; x
股票的合并发行 Lump-sum sales of stock & y. ^7 V% \5 e
发行成本 Issuance cost : }5 H* c8 |. l9 T3 G
成本法 Cost method
" N5 U8 F* e; n- p3 X) ?1 ]0 N% C0 R面值法 Par value method ; V) I/ l8 E2 e4 U, V
捐赠资本 Donated capital
) T- d2 R7 N- n3 C |! ?盈余分配 Distribution of earnings - w4 Q# M/ A2 f8 N* i3 d+ k
股利 Dividend
, I" K2 w: R8 A& v i股利政策 Dividend policy - I8 W& \# V% ^1 `8 h
宣布日 Date of declaration 8 W9 T% L |5 e: a z
股权登记日 Date of record 6 S, ^9 G7 J Y e
除息日 Ex-dividend date , B) D) H5 X$ q0 r2 {& {' y/ d1 r
股利支付日 Date of payment
% \% Z j6 N8 ]; R! y |现金股利 Cash dividend
9 l7 Y+ K+ M D* a股票股利 Stock dividend
) }* i* t" N. `! T) L% |4 V6 S拨款 appropriation % E5 Y" k, s! A) f# |$ q+ |9 H' G/ X
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* h3 [8 z# ^! i4 T（11）财务报表
7 l) o- Q4 Y$ C- f8 H9 j财务报表 Financial Statement
1 J- Q* L+ \0 @) w! p I资产负债表 Balance Sheet 9 ]7 N% c0 b5 ^5 g
收益表 Income Statement " C: I; K' w0 R7 X* c: T0 h
帐户式 Account form
% @1 |0 l0 q v报告式 Report form T$ ?2 Z3 ~& f) F
编制（报表） Prepare ; }: `9 g7 E# u8 t
工作底稿 Worksheet + t2 K% B& K7 ~9 ~' q
多步式 Multi-step & q" U( ~% {: b0 g
单步式 Single-step / C. z* l6 s9 v- `) r) {& W
-----------------------------------------------------------; H$ O! Q) [. P% `$ @: Q+ A# h
（12）财务状况变动表
+ d, S, L+ c" ~: m( Q+ o财务状况变动表中的现金基础 SCFP.Cash Basis
; p: s; l2 }7 ?# ~) f3 F y（现金流量表）
5 ?) ]. X+ P5 X; P2 V) o$ r W财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
8 h4 ^" Z! q) ^: r（资金来源与运用表）
) ]# k# I. ?" @2 _营运资金 Working Capital ! e9 G- \( E9 i/ _1 G @- I9 r
全部资源概念 All-resources concept
9 S. d7 w6 t- Z/ Y直接交换业务 Direct exchanges 8 g+ d" F4 i6 b
正常营业活动 Normal operating activities 7 y! g! O) L; |- y
财务活动 Financing activities
6 b; W' c1 [/ a2 O3 n. [2 R. a: k6 s, R投资活动 Investing activities 9 R' t. e* ^1 e' `
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（13）财务报表分析
0 b0 p1 R9 C$ k$ G9 c9 V财务报表分析 Analysis of financial statements $ q/ i! T8 Q1 s; Z7 B
比较财务报表 Comparative financial statements + @6 S6 H5 @ K! n4 X( m
趋势百分比 Trend percentage $ W! j7 o9 X, N! w: l6 ~& a
比率 Ratios
+ o& v4 B4 e8 E) k普通股每股收益 Earnings per share of common stock
9 W& Y0 `9 z8 l- T股利收益率 Dividend yield ratio # A m! X5 W) V$ Q# m, p& H1 Y' i/ K
价益比 Price-earnings ratio
7 c, f5 e7 I, A" I0 I. \+ S/ m普通股每股帐面价值 Book value per share of common stock
# L7 r1 g& l% z% k. b! z8 {资本报酬率 Return on investment 8 I$ e! n6 s+ {+ T4 a
总资产报酬率 Return on total asset
. ?& j' \& r5 _2 U2 F8 B8 A% r债券收益率 Yield rate on bonds , d- C9 Z3 \( j. b& S
已获利息倍数 Number of times interest earned
3 E. X% \8 \9 P; y' N/ U1 k债券比率 Debt ratio 9 o! h- e! F6 W3 m! Y
优先股收益率 Yield rate on preferred stock / ~) J) T- t. q
营运资本 Working Capital
- {9 z( s8 R( W$ o' @3 F周转 Turnover ; P( K9 Z2 J3 E# [8 ~. J
存货周转率 Inventory turnover
3 @# s' q O& j3 e9 d应收帐款周转率 Accounts receivable turnover * E7 Z3 A6 G/ L5 V4 G& m
流动比率 Current ratio
* I; @3 E6 N4 o+ z' g0 S速动比率 Quick ratio ( z$ L! I) ^7 g$ t1 h
酸性试验比率 Acid test ratio9 t% x5 I, Z# ` S/ C8 M
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$ p, s3 y- Q% I5 W5 Y, j
0 y) M4 D: Z# @$ ?7 R |（14）合并财务报表
7 k& Y8 R0 h5 U% U6 R" j合并财务报表 Consolidated financial statements + _! E7 l1 G+ ^* D) ^7 q
吸收合并 Merger
. \* N( h# [- c! ^0 F创立合并 Consolidation
1 g! q8 q! w9 m4 @控股公司 Parent company
8 f4 Y; c+ w5 U' b( X9 s: k6 ?附属公司 Subsidiary company & o2 g$ X% b- p6 J) E/ H: S
少数股权 Minority interest
# K J+ M7 r7 V7 Y0 b) H- t1 Z- l权益联营合并 Pooling of interest
( [, f ^# }/ t; g! |6 [+ z购买合并 Combination by purchase + K# V& C# O( W. ?( Y5 {" _
权益法 Equity method 0 r. T+ x5 ?0 a* s
成本法 Cost method
6 X, y4 Z% b6 c0 m/ H; X% Q$ W5 S' }( q2 d, D' J
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, @, a. A( a5 Q0 p- w: A（15）物价变动中的会计计量
, C7 X& T1 M; t0 S/ c' K, E2 C6 B物价变动之会计 Price-level changes accounting
+ y j0 @8 |) }+ r/ C一般物价水平会计 General price-level accounting
9 ~9 z: h, K0 P+ t% O- l货币购买力会计 Purchasing-power accounting
2 i! M! W6 {5 }, S g统一币值会计 Constant dollar accounting
. T5 E) N. ?6 a' h' e, ?历史成本 Historical cost ( P1 d, Z) _: I
现行价值会计 Current value accounting v. |, r v& O' u4 U8 ]" X9 y
现行成本 Current cost ( U5 z- [% {* E
重置成本 Replacement cost ; U' a3 i/ O, D8 e, _
物价指数 Price-level index + n6 f% B: U4 O# w$ b$ C
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 9 |" M! V C) u q1 O7 L3 s( u
消费物价指数 Consumer price index (or CPI)
3 H/ b3 X3 a( t6 X' J) H2 d批发物价指数 Wholesale price index 3 A! J* m$ _% _
货币性资产 Monetary assets : g& M ^# c- E% |
货币性负债 Monetary liabilities
) X% l9 D8 _, v: R! z! Y" q- [货币购买力损益 Purchasing-power gains or losses 0 l2 \# t9 K. l- x4 f( X) m
资产持有损益 Holding gains or losses
* ?( K0 I |4 x3 P8 f6 L# m未实现的资产持有损益 Unrealized holding gains or losses
+ E+ F% H& t+ X. K) L* S$ c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
