 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 . \/ J& w& Q$ y6 z8 w
会计 accounting 7 f0 v2 ?- g; i. d
决策人 Decision Maker . n, v& }( ?/ }6 q
投资人 Investor
) |; T* }: a' K股东 Shareholder
8 z4 ~+ A1 T0 I2 b* z债权人 Creditor 7 C: c$ }" i6 v, @2 ]3 S" F
财务会计 Financial Accounting , g! o8 D; c% L( ~$ |
管理会计 Management Accounting 1 d6 @, M1 C- J' f5 Q4 n# d( P0 N
成本会计 Cost Accounting
- {! n8 ], C9 m0 n# M3 P) V2 Z私业会计 Private Accounting
4 t4 } p" I% @. f- P公众会计 Public Accounting * t9 x' o( I/ G
注册会计师 CPA Certified Public Accountant
0 d8 p. f+ \0 x9 g4 d5 X国际会计准则委员会 IASC 4 _( N, y Q4 |& M$ c8 f+ |0 I" z
美国注册会计师协会 AICPA
" h [0 {, O9 z+ Y财务会计准则委员会 FASB - d" G; k# }1 p. F) p* z
管理会计协会 IMA2 {# i! b4 ^# k/ m; H
美国会计学会 AAA + g w8 e6 a8 m# ^3 P8 ~
税务稽核署 IRS
. N* } s3 U! Z独资企业 Proprietorship
& N7 z& k, X5 s* J( U3 U合伙人企业 Partnership - i& F& X2 s4 {& W5 H
公司 Corporation 3 m; A( s& X) L
会计目标 Accounting Objectives ) Z1 c+ I8 l& G( C
会计假设 Accounting Assumptions ( D! J0 f) I7 V1 z4 |# ^
会计要素 Accounting Elements
4 @7 t( b2 h$ G8 g会计原则 Accounting Principles 9 f3 ~! i1 K+ u, R
会计实务过程 Accounting Procedures
& S- x. B$ Y' s! }- S财务报表 Financial Statements
, x- k5 J+ I6 `* o+ E财务分析Financial Analysis
" g5 |: q- b. Z) ~' T/ ^+ K3 a! H& U会计主体假设 Separate-entity Assumption 0 B* k- w! G& f o5 q) @$ m3 u
货币计量假设 Unit-of-measure Assumption
& O. c% P7 _4 Y; n/ {( t& K持续经营假设 Continuity(Going-concern) Assumption
3 U% l" Z8 d0 d6 z# D会计分期假设 Time-period Assumption
1 Q6 Z- I/ z3 h/ x( M0 G% M Q资产 Asset
/ k% n9 ~$ Y3 H) s负债 Liability
' k/ H% D. x+ b) r业主权益 Owner's Equity ; k8 V+ Z8 M1 L& ?! s
收入 Revenue
/ ^( p& Z# v% }9 w5 H费用 Expense # y9 B! \8 M |6 D* a
收益 Income
) T" W, D& I2 G# K& j" C% m亏损 Loss $ a) i6 E) m- q9 C8 f. w5 a/ H
历史成本原则 Cost Principle 5 R! k" `& I$ X$ `6 h
收入实现原则 Revenue Principle ' `& q7 l) `1 q
配比原则 Matching Principle 8 I$ j! ^) R9 Q6 \
全面披露原则 Full-disclosure (Reporting) Principle
3 M: M9 ~/ ?) @4 q: ^% l& A7 }: x6 r" O客观性原则 Objective Principle
0 I0 t$ e0 k& A7 b \* y一致性原则 Consistent Principle % o0 D9 J; b! C; T
可比性原则 Comparability Principle ' A# i: j* A \& r; e
重大性原则 Materiality Principle1 S. Z8 h! ^. Y( c/ r& _. T
稳健性原则 Conservatism Principle 6 {7 k b9 g# b! A7 J1 D
权责发生制 Accrual Basis
: B* D% o7 }$ l3 `% T3 i现金收付制 Cash Basis - T2 q W9 i: s `# L+ J: d8 a
财务报告 Financial Report " m. @ ] x% A, W
流动资产 Current assets . l& \1 @: o! M8 v+ n
流动负债 Current Liabilities . c$ t, F7 Z6 Y3 n7 K Y3 x
长期负债 Long-term Liabilities * W& _; P# E7 Y# Z
投入资本 Contributed Capital $ ~4 \; x; l2 m5 x5 e) n
留存收益 Retained Earning
0 V( J4 ]* I" H5 R. y3 B' e9 K) g6 s) i) B8 X0 @4 l
------------------------------------------------------------1 H0 o: d- z/ d6 q" k
（2）会计循环
+ s( P) P' K1 g' b B) d会计循环 Accounting Procedure/Cycle / @1 L, c e) F d
会计信息系统 Accounting information System 2 ^+ {" ]8 U' h% w, k
帐户 Ledger 5 {9 F" I! m9 f, A. e
会计科目 Account
1 Y5 _; D# ~; b$ U- N3 n5 C会计分录 Journal entry
k/ j( Q& i4 f* ]原始凭证 Source Document 0 S* T) S0 p: i
日记帐 Journal 4 G! O5 G- x/ Q
总分类帐 General Ledger
' A* A- _" q+ H. U, N. G2 y0 }1 G. A明细分类帐 Subsidiary Ledger
8 G8 h* h0 u9 E% W: p; E8 u5 R% P试算平衡 Trial Balance
$ q& @% B1 F% n, E8 ~现金收款日记帐 Cash receipt journal ; P& @) |; e9 {1 \5 H5 X* H
现金付款日记帐 Cash disbursements journal
1 z! o m: Z! n% Q+ ]2 C销售日记帐 Sales Journal
% ~) ~4 o3 H( e" k购货日记帐 Purchase Journal 3 q, b# H: G0 E4 I
普通日记帐 General Journal 6 d) I* I! `; [; S
工作底稿 Worksheet ( ?$ v: d& t# U9 K" f0 r8 r9 {
调整分录 Adjusting entries
3 z. k* |/ d! {结帐 Closing entries
' f/ t% i' W3 \0 V/ f
0 e! r# d W1 n+ m1 C1 F9 d----------------------------------------------------------' m" d0 |" p% m+ R' s) N6 M
（3）现金与应收帐款
! I: M+ p" T# O现金 Cash
5 z* V4 C' m: W% r0 g# B银行存款 Cash in bank 6 }. v+ C( [9 O' g5 A
库存现金 Cash in hand
% F( T+ Z* y& ]) `5 z/ }流动资产 Current assets
, Y" v, P$ ^- e+ S1 c' M: V偿债基金 Sinking fund ! [; W- y( N+ l9 a) Y
定额备用金 Imprest petty cash 7 q+ x4 B8 g+ A( }4 B6 y# |+ w
支票 Check(cheque)
0 z6 r7 l' \% n银行对帐单 Bank statement
9 G" t3 K6 m/ F# `/ O H银行存款调节表 Bank reconciliation statement
0 \5 _1 a P! y% k$ x在途存款 Outstanding deposit # }, \0 s: \- O/ o# t
在途支票 Outstanding check , x$ h2 H0 m0 g& J% n0 `6 J
应付凭单 Vouchers payable
) O/ P) y6 T# z$ c应收帐款 Account receivable
7 h0 @1 @& u+ Q3 l$ ~应收票据 Note receivable
7 j, Z/ w2 q6 C$ z起运点交货价 F.O.B shipping point / n/ o$ J% v6 E o& y y8 v
目的地交货价 F.O.B destination point
$ t7 S6 [ F# s( k3 B商业折扣 Trade discount
7 t+ Z5 n( x, A现金折扣 Cash discount $ }" O2 }. M% v. B
销售退回及折让 Sales return and allowance
* _9 U) C A0 V) i坏帐费用 Bad debt expense ! {: \. {4 y$ d: J4 c4 I
备抵法 Allowance method
$ k; T7 i1 D) a' u# T: W' u备抵坏帐 Bad debt allowance
+ |9 j4 G* @6 l) @% d2 v, J; @$ V损益表法 Income statement approach
9 F( b+ L; n+ ?资产负债表法 Balance sheet approach
) l5 Q0 M! w6 G7 O) S帐龄分析法 Aging analysis method ! B/ H! Q3 n! T
直接冲销法 Direct write-off method + s& Q) [/ \, D" E$ ?
带息票据 Interest bearing note 4 A5 e' e' N$ ?6 G
不带息票据 Non-interest bearing note 4 ]7 T# ~9 n7 l; [: l" O
出票人 Maker : Y" o* ?+ ^9 n: m
受款人 Payee 9 V, H, z( R* K- q2 N! D
本金 Principal * ]% E) _" u2 j: N! B+ O8 D
利息率 Interest rate
: C1 n4 N5 N" Z- G/ Q到期日 Maturity date , S$ S0 I4 e7 I: F2 P" ^) O
本票 Promissory note
7 R0 r2 y D( @( N2 }$ p9 c+ n贴现 Discount
' {- {0 Q7 x6 q. o2 P2 V背书 Endorse
0 p) k* b& g! o% V4 {$ A- j. }; Q9 B拒付费 Protest fee ; j/ K4 O% E$ v- E4 h6 p
) j' Z2 M/ B* |* B0 E3 a
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, C" g. i: {' @' D1 D（4）存货 8 e" U& I) x: g
存货 Inventory
7 \5 W! }. Q+ U" G& }8 N! n2 u' c商品存货 Merchandise inventory 3 L. `+ I7 h2 O B! ^
产成品存货 Finished goods inventory
* N. H4 v6 u, v3 n8 Q1 K* M在产品存货 Work in process inventory $ z% B c$ F% G; h8 \9 U. v8 [" p
原材料存货 Raw materials inventory
6 r: `8 [, F$ L ]3 ?+ z起运地离岸价格 F.O.B shipping point
9 U' w5 [: |) d6 _6 t目的地抵岸价格 F.O.B destination ( w$ t6 V8 E) ]9 y' M. P) k7 o" E
寄销 Consignment
' H/ e2 T* b$ _寄销人 Consignor
/ p, |5 c; H8 W6 f承销人 Consignee
, k T) e' ]" {" F: w. h定期盘存 Periodic inventory $ b6 R4 x- d- F$ x- n& L
永续盘存 Perpetual inventory5 i1 Z& A7 H( w: b+ J, D2 c( b; c
购货 Purchase
1 h5 H0 d2 h; C5 k' F2 Z# X购货折让和折扣 Purchase allowance and discounts 9 k' l2 a1 N# q& L# g+ H
存货盈余或短缺 Inventory overages and shortages ( [1 W% s3 ^) \0 A( U1 G* N. b7 ^* ]
分批认定法 Specific identification : |# p' m0 o3 g7 l! o# n* z
加权平均法 Weighted average
; h" I# \' h+ e. b! ?先进先出法 First-in, first-out or FIFO ! z- l+ E) S! D1 G9 Q
后进先出法 Lost-in, first-out or LIFO
6 R2 Y- F [: I- t0 T4 E2 x移动平均法 Moving average . M8 r2 l7 O4 ~) x% v3 X
成本或市价孰低法 Lower of cost or market or LCM
6 |, t1 s7 j c0 C( _6 H市价 Market value
9 N# t3 ~# ?; [重置成本 Replacement cost $ ~0 ]( S' X+ Q
可变现净值 Net realizable value ) i8 B; ^! K2 Y, M* u) l
上限 Upper limit
) ]) w- N9 U2 u2 r! P& g下限 Lower limit
}3 g8 ^5 Y3 Y& p/ T5 B毛利法 Gross margin method 3 a h) B( R0 t7 \. W' `3 t& o% |
零售价格法 Retail method
+ X5 h' l& h, S# I! h- \, K成本率 Cost ratio . v ~1 [- _; m* B
- C$ V% ?% g7 ]1 N/ L) b+ P0 q$ J------------------------------------------------------------; H6 f. _* e* x7 O
（5）长期投资
3 [) d" p' K' t; `4 i% {. Q( M3 ~3 q长期投资 Long-term investment . @( t3 ^: D& F
长期股票投资 Investment on stocks
8 S# d+ N6 V& I9 v9 n3 A+ M长期债券投资 Investment on bonds
8 t/ S: b& W. S$ K( A6 A! _成本法 Cost method ( S) s5 N8 U: B9 t/ z+ Z8 R* @) S
权益法 Equity method 3 i, o8 S [; d+ q( q, ^# c
合并法 Consolidation method $ h+ m! P6 `7 W$ a4 Q
股利宣布日 Declaration date
x' M. g: a* x" B, G$ L8 k股权登记日 Date of record # [ f/ q* d1 Z0 n; b O1 e8 w
除息日 Ex-dividend date
+ Z- R! a/ Q# D2 x付息日 Payment date . X5 ~- D. m! V. r' M9 m. X7 k V
债券面值 Face value, Par value
9 L4 Q! [$ h+ T2 l/ x" U债券折价 Discount on bonds ! ] W- G; A4 Q4 g# B
债券溢价 Premium on bonds , \+ v+ v" q9 {" q' G
票面利率 Contract interest rate, stated rate
3 U+ W: A8 I7 ~; [市场利率 Market interest ratio, Effective rate 1 e5 H+ R$ D1 Q$ T* D6 _
普通股 Common Stock 1 w7 Z; H l/ i9 f
优先股 Preferred Stock " _5 U6 J8 P3 y! j) T) e
现金股利 Cash dividends
& r9 F5 r# L u& a; b股票股利 Stock dividends ; w4 v+ e3 N" V' n* {% D
清算股利 Liquidating dividends
. O5 R# C6 s4 [) x. o+ ~3 ?到期日 Maturity date $ m$ I. }/ J/ ]! F" O6 w
到期值 Maturity value
, e9 f; i0 ~9 V0 @, U6 ]+ `直线摊销法 Straight-Line method of amortization
: ~2 t4 w: c" d3 b& L L& X实际利息摊销法 Effective-interest method of amortization- B s1 Q+ h$ a7 y4 x b/ K
( f. u h. s- o$ t @---------------------------------------------------------4 _8 ^9 G% X7 [: f: L! J7 F, }9 q
（6）固定资产
. A" {5 f& c# L固定资产 Plant assets or Fixed assets
7 P- ?0 S7 Q! i7 c8 }! y# O# h原值 Original value ; H8 B9 U* r! u7 i6 W* f
预计使用年限 Expected useful life 5 H" l7 y" ~5 w7 b0 b7 _6 R
预计残值 Estimated residual value
, ]9 U1 A1 k5 P' G折旧费用 Depreciation expense ( [6 Q s n& m) x* {! {0 Z
累计折旧 Accumulated depreciation
- Q7 r5 T6 ?* r+ u0 u2 R' p" ~0 {7 b帐面价值 Carrying value 6 b9 a0 y* L2 v# {' j
应提折旧成本 Depreciation cost / W; [3 v( P# N( n- Q' t, U4 {6 P
净值 Net value I0 ]3 m$ t0 ] k3 h5 ^, o0 `' G2 Q
在建工程 Construction-in-process
; @- F# l2 F7 o" j4 S磨损 Wear and tear 3 _# h+ j" p8 W
过时 Obsolescence $ r( L) u, @; y# a, H4 d' P
直线法 Straight-line method (SL)
( `9 ]% i! {) o; e- X工作量法 Units-of-production method (UOP)
0 e. Z! x5 T( r: G加速折旧法 Accelerated depreciation method ' y, Z, @1 }3 c
双倍余额递减法 Double-declining balance method (DDB) 3 T0 K9 f6 ] v5 {4 c
年数总和法 Sum-of-the-years-digits method (SYD)
, U( k: Q C5 p% E, }% a1 o+ G以旧换新 Trade in
. b1 u* T7 h5 q+ q+ r6 L经营租赁 Operating lease 9 o. T k1 y) w4 v2 E' ]
融资租赁 Capital lease
( {& n" J6 }" e$ b* P廉价购买权 Bargain purchase option (BPO)
2 ^. Q3 u! L$ `7 `7 p8 K4 V资产负债表外筹资 Off-balance-sheet financing
; M; a0 _6 E. D1 B最低租赁付款额 Minimum lease payments
/ j! G/ D8 Z/ ~' T--------------------------------------------------------9 C K) W7 u! o. `
（7）无形资产
6 x( k" ~& B- k* K0 e! }无形资产 Intangible assets + |* [2 E8 T# m! i- k/ r: [
专利权 Patents & |! G" g2 P& u4 F( k3 h& h4 Z
商标权 Trademarks, Trade names & I K- g" z) g+ m4 Y$ ^
著作权 Copyrights
; J8 C. N, J& X2 [' b5 b3 \0 A2 G特许权或专营权 Franchises
0 r5 \4 Y% G, {: e$ _$ R# q6 I商誉 Goodwill . X6 ~4 v; t5 z/ X; Q
开办费 Organization cost
: z1 o |3 |4 T5 l @; P$ d租赁权 Leasehold 9 _! {: ]- _$ k* z/ U! Q. Y( X
摊销 Amortization 0 b; Y# t, L1 a8 `
--------------------------------------------------------* e* D" f1 |' G% j( c0 c% N; v
（8）流动负债
6 ]5 H" _$ d& K$ u4 ]* L$ Z负债 Liability + T8 g- T6 w2 r. C1 ~
流动负债 Current liability
/ P, ?6 H6 B2 ?2 f5 }) A应付帐款 Account payable
9 ]8 y- _; C+ B2 D0 E8 D应付票据 Notes payable
7 s$ S8 f' F$ t" g贴现票据 Discount notes & g9 ~& [# k6 T5 O
长期负债一年内到期部分 Current maturities of long-term liabilities6 {* V% j2 ^1 l9 ^4 T- n, S
应付股利 Dividends payable
l3 R3 g$ r+ E% h1 ]1 P预收收益 Prepayments by customers 4 X6 q; \: w$ o
存入保证金 Refundable deposits 9 W+ m; ?. Y1 v; `5 _4 ]
应付费用 Accrual expense
2 F1 i6 |+ J, Y* K) U增值税 value added tax 2 i6 G! s6 B9 x2 f7 f* U
营业税 Business tax $ |: a# g2 n: ^! R, e! `! F$ G
应付所得税 Income tax payable
7 l$ Z z5 L& u8 O- R应付奖金 Bonuses payable
& b+ r L: c9 h4 _3 K产品质量担保负债 Estimated liabilities under product warranties
2 m3 I5 J# ]! x. X8 G* v7 n赠品和兑换券 Premiums, coupons and trading stamps o4 \* o1 P9 o' g/ `0 d
或有事项 Contingency
- k) I9 F- {, X' X8 d9 ~& }或有负债 Contingent - D) H; _- x; Z, g' t _9 U4 v2 z! M, V
或有损失 Loss contingencies
1 H* \1 a1 l* w2 `0 n或有利得 Gain contingencies
5 n+ Y' o8 l+ S. s+ Y- O永久性差异 Permanent difference . p0 G. a% B/ h/ d
时间性差异 Timing difference
+ @, h6 a. d& r应付税款法 Taxes payable method , A" |& R2 @9 j a$ E4 T/ ?+ M
纳税影响会计法 Tax effect accounting method 2 ^, w. K1 o5 ?5 a" c2 h0 j
递延所得税负债法 Deferred income tax liability method
9 J! j7 Y; S# U t+ m4 i; y0 t7 E# G. c0 z4 ~
------------------------------------------------------------ B, K; e# }& R# y
（9）长期负债
9 @7 h: G2 Y5 v3 B' Y长期负债 Long-term Liabilities * }6 y a$ r$ {$ K/ Z. r
应付公司债券 Bonds payable
8 d5 A3 r. P" P o4 b有担保品的公司债券 Secured Bonds
9 P Z, e1 B' k) C% ~* a抵押公司债券 Mortgage Bonds $ q1 ~9 o% P* K2 s4 e5 X
保证公司债券 Guaranteed Bonds # J8 w% \1 v9 p! W( D k' Q
信用公司债券 Debenture Bonds / p4 c. ~+ A4 \7 |
一次还本公司债券 Term Bonds $ Y. K* x" X& c
分期还本公司债券 Serial Bonds 9 t" |+ w; i& T* y2 T# h0 y0 |
可转换公司债券 Convertible Bonds 7 D. j' \* [* l& W5 |
可赎回公司债券 Callable Bonds - l' [5 E9 _* M% o1 E/ N' u9 P* w
可要求公司债券 Redeemable Bonds 2 q- A5 _8 w( H/ f5 n
记名公司债券 Registered Bonds
) v/ P: r$ ~9 P8 E1 Z无记名公司债券 Coupon Bonds 1 M; D1 p7 N7 L/ _2 \/ Y5 l1 i% L
普通公司债券 Ordinary Bonds
L( T2 b( m* f收益公司债券 Income Bonds
5 m: j; U3 ?2 a+ \. w( V( J' t名义利率，票面利率 Nominal rate B+ C6 ?: h4 r8 V# F7 C5 B$ H
实际利率 Actual rate $ v5 o n$ V0 F3 m* h, C
有效利率 Effective rate
' r: T1 X& {2 _) g0 O溢价 Premium & e5 I* N; R( L
折价 Discount
( G& `( N: N+ ?3 E& s面值 Par value
8 g; p$ b$ e q& P4 l2 w直线法 Straight-line method
3 l+ a# @7 \( U& L# g实际利率法 Effective interest method
2 ]1 f# s# f; W- X: G5 E) t+ e到期直接偿付 Repayment at maturity
0 c$ _" q3 ?3 l- N6 t2 H提前偿付 Repayment at advance ; S' ~* S- M9 u5 q' {9 j7 `
偿债基金 Sinking fund
$ r' F8 |; }- S7 {长期应付票据 Long-term notes payable ' y# }( b. d; a7 i2 H
抵押借款 Mortgage loan
/ `- H2 t# m$ r% n: u' |7 u--------------------------------------------------
1 h1 G* `- [- |* w f6 I（10）业主权益 ; C5 z/ j: A) ]( q2 u- x' v
权益 Equity ) G4 T j# {9 m6 R
业主权益 Owner's equity 1 d! T1 b. p0 Y
股东权益 Stockholder's equity % ?, M6 O5 i" c5 i, {1 s
投入资本 Contributed capital $ O: H/ N) P2 E$ d6 I3 X9 e6 ?
缴入资本 Paid-in capital & [8 ?2 }, K6 K4 R9 P
股本 Capital stock * R) e7 \# `5 I9 |0 V1 X1 Z; Y
资本公积 Capital surplus
8 A0 \3 Y/ x; a+ s) T" |留存收益 Retained earnings / i* \% o, n8 o3 F, w/ f" z, D8 B
核定股本 Authorized capital stock 2 }% ?6 w: B7 b; n* L5 l! H7 l$ c
实收资本 Issued capital stock
0 V' Q5 j3 [1 h f发行在外股本 Outstanding capital stock ( X7 U J2 C; s
库藏股 Treasury stock " e+ c; h, n$ {" ^! r9 r
普通股 Common stock
" L" [; B0 P) R' z# q优先股 Preferred stock
5 R2 `; u y }& x$ P' E5 _2 v累积优先股 Cumulative preferred stock - O3 y' w: S- g. Q
非累积优先股 Noncumulative preferred stock {& p: x8 R0 O" [6 F
完全参加优先股 Fully participating preferred stock 2 o- N9 N- {+ Q1 `4 r7 H$ A1 t
部分参加优先股 Partially participating preferred stock
/ Z0 r# T3 {% R) _3 D! e X) ~ C" f非部分参加优先股 Nonpartially participating preferred stock . r/ \) @' G7 N+ h* A
现金发行 Issuance for cash 3 |! b1 k: Z/ N H
非现金发行 Issuance for noncash consideration
`% W7 ]/ @! o: v4 @* }股票的合并发行 Lump-sum sales of stock * _; x# O" b5 B* q( T, c% a
发行成本 Issuance cost {, W: Z1 O% ^9 ~9 ^
成本法 Cost method 7 s$ |% Q' S9 G: N' ^" J
面值法 Par value method
6 B; }7 b7 O7 d$ C2 @4 F4 [6 a捐赠资本 Donated capital 2 j( y- L7 \* s! T* d! R) c
盈余分配 Distribution of earnings 8 h6 @2 v6 V, [
股利 Dividend 0 m5 ? Y& ?0 \, a6 M9 ~, n8 {
股利政策 Dividend policy 6 ?3 c7 v. I* U, _/ _# _
宣布日 Date of declaration , B* U: N& V/ }8 }
股权登记日 Date of record
3 A) `) l- ]) G/ f8 l除息日 Ex-dividend date / g8 k8 ^2 i4 w$ w, M$ M4 `% p7 p$ P2 ^
股利支付日 Date of payment
$ M( Z9 m5 `- c6 C, u现金股利 Cash dividend / P! [; K! D: q9 E6 G
股票股利 Stock dividend
3 h+ M" N5 m1 [: _' J拨款 appropriation
% T' \% m2 n+ h8 _: U------------------------------------------------------------
& ?& P( ?+ w- _+ `+ @4 S（11）财务报表 7 x$ ?8 V3 O. d0 `
财务报表 Financial Statement / C1 D6 n, {2 e4 [& u
资产负债表 Balance Sheet
5 u- w) Z% g: q收益表 Income Statement
* ? @ e9 W& Q8 w: F' @帐户式 Account form
& ?6 E7 R4 S! X$ W报告式 Report form
# L! z$ r& q: p ]: s编制（报表） Prepare
! R: c0 T. b6 c1 n工作底稿 Worksheet $ L' a2 B9 ]$ C( Z) K; k. {: t
多步式 Multi-step ; k% n1 Z* G7 ~
单步式 Single-step
l+ c8 ^2 N" }7 V1 ]8 c+ [/ Y-----------------------------------------------------------( K* X% V& R+ n7 T: K5 U) c7 V
（12）财务状况变动表
. R |% ^6 E% E5 h; A财务状况变动表中的现金基础 SCFP.Cash Basis
7 h* M" X. Q0 ~/ t# H（现金流量表） 1 R8 R$ I6 }; R6 X1 h
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
# T: P, W9 z' i) b（资金来源与运用表）
5 g, }9 |" n% [1 |/ y+ \+ S营运资金 Working Capital
: P% c5 }$ n% K9 R全部资源概念 All-resources concept - |# b# S* ]+ F
直接交换业务 Direct exchanges
$ W: ~* z; i) h" x正常营业活动 Normal operating activities * c7 S& W7 N6 P
财务活动 Financing activities 9 A+ a+ W Y: `; l9 c" d
投资活动 Investing activities * _! q1 ]$ i# M7 m" G+ {- T; @
-----------------------------------------------------------
% u. J# c4 [, i# `5 X# F（13）财务报表分析 G' A8 o3 S, W; F9 Z
财务报表分析 Analysis of financial statements ^$ T( A- _( t( P ~
比较财务报表 Comparative financial statements
. } w- x6 G4 t F趋势百分比 Trend percentage ( B7 b& x3 w( f. W- z
比率 Ratios ! S1 l4 Y7 G; Q: `- }9 L
普通股每股收益 Earnings per share of common stock
% V" V% Q7 j; C: z4 [- D- w8 A股利收益率 Dividend yield ratio
' N& \' a$ g: W! F% }% q! s价益比 Price-earnings ratio
; Z a0 [3 j; H1 V7 K普通股每股帐面价值 Book value per share of common stock
; Y" f. W2 |# n$ O5 Y& z5 n资本报酬率 Return on investment 1 |4 N$ O R) V0 N1 E
总资产报酬率 Return on total asset
4 J4 Q. L, L) m/ s% W债券收益率 Yield rate on bonds ( ?; j' M6 E* f4 ^; P
已获利息倍数 Number of times interest earned
6 O z& H G) C) ?) H/ b7 r# g债券比率 Debt ratio 7 i' ]0 O2 H' G: R' I+ F* J
优先股收益率 Yield rate on preferred stock
5 N* I5 d' t, k2 [& X2 e# n/ u) |1 H营运资本 Working Capital + [& G; T: k3 h1 Y5 ~4 k& K3 t0 {
周转 Turnover
4 N8 Q3 c3 i9 A# S A. n存货周转率 Inventory turnover
( v7 Y+ H }* [! ^! r3 T! Y, y- b应收帐款周转率 Accounts receivable turnover : _2 ]7 y) Z3 f2 D
流动比率 Current ratio
8 [0 g- [0 c+ `0 D6 L& Y3 Q4 k速动比率 Quick ratio 1 o6 u, ?" U6 f$ q
酸性试验比率 Acid test ratio
8 o; u. _% B8 T+ d) O1 m2 [) S/ @' T' p------------------------------------------------------------ ( b# V3 C( A# `
( W% z) q0 H9 Y1 q3 B1 S（14）合并财务报表
4 R" U p4 H! C8 p) }* X合并财务报表 Consolidated financial statements
" w* M/ C" o. T9 _* j吸收合并 Merger
6 B: p6 }# u- Q+ {- P! G创立合并 Consolidation
5 L. `! W6 X- n# d" m6 v控股公司 Parent company
- |) `$ Z# X( F; b; H+ W& T附属公司 Subsidiary company 0 l$ w! t6 N C, Z2 r( t5 Q
少数股权 Minority interest ; i t6 _5 l$ p
权益联营合并 Pooling of interest ; ?( h$ q0 J' N
购买合并 Combination by purchase
6 U! X; u# n/ k# T, p, ?7 Z* l3 ?' Y! T权益法 Equity method
4 X/ Y0 V, \: q成本法 Cost method % P0 l% i+ Q$ _3 f1 ]: [1 e, s
% n" e' m4 e( @; Q# r
------------------------------------------------------------
8 y/ A) f2 [* I6 ?" B（15）物价变动中的会计计量
8 r& `8 d {3 ^1 P: f8 u4 v' v物价变动之会计 Price-level changes accounting , Y8 l+ b9 s, i+ G
一般物价水平会计 General price-level accounting
) I [2 D V6 _3 N货币购买力会计 Purchasing-power accounting
+ v2 J$ p4 P1 a% x统一币值会计 Constant dollar accounting
7 I3 Y( v; Q/ U/ p4 C; J$ N历史成本 Historical cost ' T0 x3 N' o7 B7 @% U
现行价值会计 Current value accounting P) ]" N, B7 C
现行成本 Current cost
8 c1 W- w' _: m. l$ ]9 l; x+ H重置成本 Replacement cost # K) ]' x/ k) S% y' Z) P( _5 c5 L
物价指数 Price-level index
' r) M, z$ V- ?) j0 S; z国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) , X {' k4 T' `, R; d
消费物价指数 Consumer price index (or CPI) 6 r7 h7 z# j4 F& H
批发物价指数 Wholesale price index 0 D2 d, r' u) k
货币性资产 Monetary assets
& W4 ]- v5 ^( Y {货币性负债 Monetary liabilities # Z9 g% E }" ^
货币购买力损益 Purchasing-power gains or losses / w2 U+ e. \9 N
资产持有损益 Holding gains or losses
* a3 \9 c3 N2 g% T未实现的资产持有损益 Unrealized holding gains or losses + {1 x7 D8 q* ^0 _ Z7 [
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
