 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
: Z& [/ C+ R- u5 {1 W% \ `会计 accounting
. B9 _5 E3 n+ a决策人 Decision Maker $ x" g) v* F5 j, R5 N/ b
投资人 Investor 0 _) n r4 m& c
股东 Shareholder ; d- `9 K: U1 P/ |4 M
债权人 Creditor
; Z( O7 v1 W( I8 D2 ?财务会计 Financial Accounting
! u3 @: \4 W% U( H$ M8 r# v9 Y( {5 d, ]管理会计 Management Accounting 8 C* }6 h5 k% b+ b' K7 {8 q& Y
成本会计 Cost Accounting
5 G! p8 V b+ O私业会计 Private Accounting # S( W; J- Q+ G* X; J! E! [3 G- F& f
公众会计 Public Accounting 1 a* R H$ e) _: Z# v7 @; E
注册会计师 CPA Certified Public Accountant 3 v, w% i' J2 I* a+ s% @
国际会计准则委员会 IASC 0 [$ @% E" v- ^' @
美国注册会计师协会 AICPA % k; ^$ w$ G3 q' W y( s9 {
财务会计准则委员会 FASB ( J8 N/ e5 |" l7 w8 p
管理会计协会 IMA
! b8 F' w- Q1 P0 b2 E' d美国会计学会 AAA
6 e, g& p4 W0 W3 `# E" z税务稽核署 IRS
/ l5 r2 T3 k4 o1 ]% Y: f/ r [" d独资企业 Proprietorship
4 h# S( F. b2 z合伙人企业 Partnership
9 U8 N! \. I& q公司 Corporation , c- j! o7 k4 K' ?' H2 W1 k& L
会计目标 Accounting Objectives
/ z( Y. k. r3 i' @, x会计假设 Accounting Assumptions 0 ~4 c4 i! K0 h u# Z
会计要素 Accounting Elements
4 f e7 E7 D1 S) u5 i1 D5 q会计原则 Accounting Principles
/ q8 p" F) X+ ] i2 Z会计实务过程 Accounting Procedures 6 _ W- t7 K7 z# e( Q3 E8 O) m
财务报表 Financial Statements , i2 l5 v7 d$ Q
财务分析Financial Analysis
+ j y( _8 D+ p& G6 o会计主体假设 Separate-entity Assumption
9 P) S+ @4 @- a1 g; A8 r- \$ P货币计量假设 Unit-of-measure Assumption 5 K3 R i( F, y6 P: y) @
持续经营假设 Continuity(Going-concern) Assumption 2 U6 F# O# ^/ _* d6 R# P
会计分期假设 Time-period Assumption
& V; l- }: c3 x资产 Asset + i/ f1 [4 t; M7 W
负债 Liability 9 l& p6 ]0 G( \- a# g6 |
业主权益 Owner's Equity 0 @/ @$ z* ~. E- d
收入 Revenue 9 A3 K" I4 a9 c- N
费用 Expense " E/ V. a1 _9 l# C; Z6 {+ |
收益 Income 8 |0 H3 l$ m1 y0 n
亏损 Loss 8 }3 U* f, y' n0 J* o; ~
历史成本原则 Cost Principle % d5 l/ Y9 O/ w9 \* r4 |
收入实现原则 Revenue Principle
6 \0 O/ l; W0 ?' l7 ?6 P配比原则 Matching Principle # O1 Z# N5 K4 k2 \ m
全面披露原则 Full-disclosure (Reporting) Principle 6 G: k1 ]0 j$ V" P0 ?
客观性原则 Objective Principle
9 C6 C+ H& }! V! O4 s/ A一致性原则 Consistent Principle ) r0 v* T* U$ e' t2 C0 `' s
可比性原则 Comparability Principle
9 d2 ]" f! S9 K, ?重大性原则 Materiality Principle9 s* j) N' F' D: i2 L6 X
稳健性原则 Conservatism Principle
- l8 c9 g) d% ?9 ]: [权责发生制 Accrual Basis
6 Z, u1 t8 i/ b7 s. d/ q$ ^现金收付制 Cash Basis + Q- Z f k: y1 t
财务报告 Financial Report
5 F* V4 [1 `0 C$ _ k流动资产 Current assets
+ K$ o/ V, {" ?- O: k流动负债 Current Liabilities 7 \) b5 J* c6 W
长期负债 Long-term Liabilities
; C4 A: Y% j5 p( Y投入资本 Contributed Capital , w$ \; e" b+ D- R* _% d
留存收益 Retained Earning( Q% y& U2 D# y/ ~2 a
! \" q& p. i- n
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（2）会计循环
9 c& o2 _. J5 O会计循环 Accounting Procedure/Cycle 9 L5 G! m0 X6 e- Q
会计信息系统 Accounting information System
* f7 i" K2 k2 M S' d) l Y: ]帐户 Ledger
! D( _3 I4 ?5 }" h. d* A4 h$ h会计科目 Account ' P3 B( [$ R' A% Y& z( }, @/ C
会计分录 Journal entry
* e+ S1 ~5 F2 X! S. A* f' w1 r' z4 r4 |原始凭证 Source Document 0 t' n1 i& @( o9 N9 c2 @! }, P
日记帐 Journal
( J# o9 q x+ G- k1 Z总分类帐 General Ledger
2 q: E* i+ |$ C; Z$ A/ t) f明细分类帐 Subsidiary Ledger + e# W" f& {2 j T4 _ R
试算平衡 Trial Balance " r1 F% x7 q3 D% \
现金收款日记帐 Cash receipt journal
, S/ b6 s! s! @' \# s( d现金付款日记帐 Cash disbursements journal 1 h2 c8 }) e) w0 B3 p! d* P4 n
销售日记帐 Sales Journal 4 x/ U- g j( @) h2 K6 ^! ^# v4 h
购货日记帐 Purchase Journal ! W5 T& u# g3 ~3 w# b9 ~
普通日记帐 General Journal
3 f. V& j% e: k9 B6 P* c工作底稿 Worksheet
7 h) B% E5 U1 z8 l/ u$ K9 T调整分录 Adjusting entries
( j: v8 {5 e/ m+ \, K% \* N结帐 Closing entries
9 b) d5 ^* \) n2 P8 r8 E3 }4 R) c" K1 A
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（3）现金与应收帐款
: t* e0 @" b8 k) F现金 Cash 0 L0 q$ S9 ^; M! v) f* S
银行存款 Cash in bank
, V8 O, |* x# `( k3 W- f0 d库存现金 Cash in hand 1 m1 Y5 t0 D$ J7 k
流动资产 Current assets
7 b2 k+ k5 A: M. B" R4 ?) N偿债基金 Sinking fund 9 y/ c" A( m( _7 ~/ D! ~
定额备用金 Imprest petty cash
+ d$ {) _- W( W5 X+ J2 D N支票 Check(cheque)
9 y% e0 v' ]5 Q! l银行对帐单 Bank statement
! s- n$ @8 n8 p2 k% Z" \银行存款调节表 Bank reconciliation statement 6 w1 ^' q% U5 ?! @/ v. o
在途存款 Outstanding deposit . u9 w2 T) |$ f" D
在途支票 Outstanding check
2 j o0 w- }( y应付凭单 Vouchers payable & u6 Z+ V& l0 w8 n9 C
应收帐款 Account receivable
9 l" P3 J$ }* v应收票据 Note receivable - @3 W! Y( t! g5 [- Y
起运点交货价 F.O.B shipping point
8 e4 ?1 Q9 g/ K$ ]% G' ?8 G目的地交货价 F.O.B destination point
% K+ |6 m- M$ z" f& e! o4 x' \# Z商业折扣 Trade discount 2 b# o2 C0 c" r4 { l. U; f
现金折扣 Cash discount 1 F4 h$ k8 X! n$ ?8 l+ l& f
销售退回及折让 Sales return and allowance $ j' X. X: z+ M6 c7 C; A4 g
坏帐费用 Bad debt expense ) [; N0 `0 N& R- ^4 b6 E; N- B# }& s
备抵法 Allowance method 7 A7 m" {6 d' w# n4 L' I
备抵坏帐 Bad debt allowance
+ |; t& h8 d& w. D损益表法 Income statement approach
1 z: d1 |/ C3 k资产负债表法 Balance sheet approach
0 w8 ~, ]8 p( k$ G帐龄分析法 Aging analysis method / ]: `4 t+ u4 ]: ?4 m& T! ~/ W
直接冲销法 Direct write-off method
* [" j1 h. k. F# G ~3 M4 F带息票据 Interest bearing note
* _9 E) j* U7 G9 p+ ]不带息票据 Non-interest bearing note
+ a5 F( {* z# Y5 ^6 o3 g4 `+ d出票人 Maker , k9 n8 X. w, Q1 \ Y
受款人 Payee
* z$ b, L( n$ d1 f$ n本金 Principal
. `& S6 |! s, ~6 s- L2 \0 D利息率 Interest rate
* q7 N; t; M7 u6 {; ?到期日 Maturity date 3 u: z" ^6 T! L- v
本票 Promissory note
2 ~/ U& n: f6 y9 t贴现 Discount + `+ o) y# p" N9 h
背书 Endorse
: H1 f! a& E3 T8 n( z( s- q拒付费 Protest fee 2 H5 C! n7 f# G0 Y) e/ a
_% O& W0 w; R1 Z. T5 w
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% G" {% j8 G' r) @" g0 |0 a" r（4）存货 * d* N( M5 H, F9 E& m, X
存货 Inventory
) v q0 O( V9 u, s3 r* f+ u商品存货 Merchandise inventory 5 a; j' t' j& a/ i6 m
产成品存货 Finished goods inventory 7 t' D9 U6 u6 Q
在产品存货 Work in process inventory
, i2 i( @) _) P" Q8 O6 c原材料存货 Raw materials inventory
+ r8 ]' a; N$ e- l4 D" w, Z起运地离岸价格 F.O.B shipping point 4 i' g0 m' }" {4 A9 m7 R' `
目的地抵岸价格 F.O.B destination 1 ^" H; j8 d6 K) n9 c5 f4 K
寄销 Consignment 0 x8 U# ~1 I W& _3 i
寄销人 Consignor
: Y9 r2 ~& F! o# h承销人 Consignee 7 p- M4 r' O ?: D2 J# A P
定期盘存 Periodic inventory
8 { X. w- b/ h# x永续盘存 Perpetual inventory
' l6 n( h$ w6 ] z, c/ f" l购货 Purchase
( q! R: i# g9 C2 [- z购货折让和折扣 Purchase allowance and discounts 4 I+ J4 U% ]5 N1 k
存货盈余或短缺 Inventory overages and shortages
# p$ o; I8 |3 P分批认定法 Specific identification 4 z) E7 v% \8 O7 R4 G2 A& R
加权平均法 Weighted average
+ t3 ~) c9 r8 C: x5 s' B/ d4 F3 h7 Z先进先出法 First-in, first-out or FIFO
. }$ V+ R$ A3 H! `# k7 R# Z后进先出法 Lost-in, first-out or LIFO
8 `9 x {% M2 |- `8 g% R移动平均法 Moving average
7 P' t/ S' Z4 L& Z |) r成本或市价孰低法 Lower of cost or market or LCM J% a; ]9 `3 P$ o( r5 J1 z
市价 Market value
7 r }6 |- i, ^) o7 O7 `2 n重置成本 Replacement cost
4 @1 `3 }2 D4 j1 d a可变现净值 Net realizable value , T# H0 q& S* O+ H! X7 M
上限 Upper limit
$ L- y& ]" _* n* c8 p下限 Lower limit ( h( {9 R! h* D
毛利法 Gross margin method 8 N9 x3 ?0 ^, d$ Y
零售价格法 Retail method
1 `, c6 G1 w1 z' ?成本率 Cost ratio
: [0 X: j4 f, r0 q0 L; k& B+ R
% B" y+ x9 n! {2 q9 I------------------------------------------------------------
& c3 p e" _ y5 ] s3 R. R（5）长期投资 7 X* f' P8 L g2 H% S; T
长期投资 Long-term investment 3 _' \/ p& s* R/ U0 ^. D. T0 t5 C
长期股票投资 Investment on stocks % ?- k, w Y7 o3 Y! w( @. k9 s
长期债券投资 Investment on bonds
+ J8 E/ K% I! m5 _* v1 U成本法 Cost method
9 O% @% J& R1 j2 F权益法 Equity method
( ^) n0 t# W% g% R6 }合并法 Consolidation method 6 h" X* I- R' W2 K; n
股利宣布日 Declaration date
( r! w/ J$ l0 R: g s股权登记日 Date of record
: Z' C# p2 W4 Y- |) S; n3 E3 S0 o除息日 Ex-dividend date
8 ?: O5 V D$ x; w1 u3 N) P付息日 Payment date : a3 d7 T6 N4 B2 P6 T4 m; r) R3 _
债券面值 Face value, Par value & C% Z$ a; E) V( O9 ]" w/ _& n
债券折价 Discount on bonds * [1 r4 |, ^( _
债券溢价 Premium on bonds
+ m5 Q! z! b6 L' T票面利率 Contract interest rate, stated rate ( b h1 W. {9 n; B
市场利率 Market interest ratio, Effective rate - J2 o# U; p8 ^3 d
普通股 Common Stock % R& c2 n. w5 j& Z3 r
优先股 Preferred Stock / L' r: ?1 G* f
现金股利 Cash dividends
d1 c3 @ R& `2 {! r股票股利 Stock dividends 1 m8 ]: V9 d! D! {
清算股利 Liquidating dividends
% U/ l, L/ `/ Z1 \1 g到期日 Maturity date
# J5 E+ F3 C4 x6 H3 W) o0 |到期值 Maturity value 8 ^/ k5 |8 G1 c" a% m. l
直线摊销法 Straight-Line method of amortization 0 K- l8 {* Y- m& B
实际利息摊销法 Effective-interest method of amortization) I2 R( o9 ]" |8 Q& a) {7 r
8 H7 S% Z- } L' D4 ~
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9 U9 I: ]9 h7 ?( v x（6）固定资产 ( B3 o$ q$ e* e; \, D
固定资产 Plant assets or Fixed assets
' ]5 o$ \# j& ^, b7 _% B9 ~7 j; t原值 Original value
2 M) L4 I3 M) B- H预计使用年限 Expected useful life - I$ U `5 Z! Z) y8 U
预计残值 Estimated residual value
3 i" V! X" H9 R1 @ N8 S折旧费用 Depreciation expense % z" M: ]0 Q& M5 Q, h
累计折旧 Accumulated depreciation
9 P6 v8 Y% n% K帐面价值 Carrying value
' N1 i. {- g% q& u/ B7 d; X应提折旧成本 Depreciation cost
8 Q2 t E2 t. |净值 Net value
( i% F9 h5 G$ u% I8 ]! s8 k在建工程 Construction-in-process : {& s; C; i+ V+ k0 P
磨损 Wear and tear ' Q2 g& \6 `9 R
过时 Obsolescence
$ M6 N! M7 k1 E( l/ `: }9 h直线法 Straight-line method (SL) 0 H* P/ r: a i& ?- ^+ Q$ ~: o P
工作量法 Units-of-production method (UOP) " v) M4 |2 @( K! F' Q. E
加速折旧法 Accelerated depreciation method 9 a$ N: E% F( @ k g; C
双倍余额递减法 Double-declining balance method (DDB) ( n- N, J: P6 m, p7 C3 D
年数总和法 Sum-of-the-years-digits method (SYD)
( M0 u& J; ^) g9 i3 X% v& W以旧换新 Trade in : w7 C% W$ T- K+ T
经营租赁 Operating lease ' ~1 ~) c1 p1 }4 o- U+ t4 R
融资租赁 Capital lease
) Z, \/ f9 p% E5 p. b5 r! |廉价购买权 Bargain purchase option (BPO) 7 g8 }: W, [5 { k2 r) x2 z$ U1 q& X
资产负债表外筹资 Off-balance-sheet financing
0 l, c& E0 ~; B5 ~ [ r最低租赁付款额 Minimum lease payments
$ o5 P; {/ o! A. n# V( C: K G4 U--------------------------------------------------------
$ \+ M- Z+ a5 v; f) U3 w（7）无形资产
; v! r- X" k! |" ~: n无形资产 Intangible assets 9 L1 C# S, R+ b8 x7 z) T& C+ M
专利权 Patents
' [% M. l- I/ L, z6 s% @商标权 Trademarks, Trade names
, C' g6 y& J- B著作权 Copyrights & |2 L# z- ?1 ] c' f% D. [
特许权或专营权 Franchises * }" ?8 Z* k* l& o( i. a
商誉 Goodwill
E8 R# J5 N- h1 o c开办费 Organization cost ; Z! d' `! f- ?5 A5 Q! J; |# u& g
租赁权 Leasehold
2 M5 ?( x6 O m" G, \摊销 Amortization
0 ]4 a+ z( p& e( o' j3 r--------------------------------------------------------
H. [) U M+ F* c% e（8）流动负债 : @7 }4 Y6 G6 H; {( ?
负债 Liability . \# I% @$ C, c; |
流动负债 Current liability 6 `# S* ]$ K9 i* z
应付帐款 Account payable
' t( W5 \* T7 ~. o' [# c {3 i应付票据 Notes payable # W Q, T3 \5 d+ v2 P, ~
贴现票据 Discount notes / U5 I3 ?0 c& Y+ j" `3 p
长期负债一年内到期部分 Current maturities of long-term liabilities# R- B- {/ M, k" a& _$ @
应付股利 Dividends payable
) X& y/ v$ ^8 m3 D: e1 o' u# L1 D预收收益 Prepayments by customers 3 p- W# |* k# u. G3 q1 b
存入保证金 Refundable deposits
+ F- M6 C' W. F. b+ W( [应付费用 Accrual expense 6 v$ {0 m X: _; F B, |
增值税 value added tax
. ] w5 f0 o4 x/ v营业税 Business tax : G, X2 s$ K: a. Y$ n- ]3 @6 _
应付所得税 Income tax payable
; G2 z9 f7 Q2 [. K+ p! w应付奖金 Bonuses payable
6 a, {8 ]3 Q. I) V/ [9 ?: N产品质量担保负债 Estimated liabilities under product warranties
# W$ x: X7 ~$ J, V. k+ v9 b赠品和兑换券 Premiums, coupons and trading stamps
5 X; h0 v) I" r或有事项 Contingency
4 z7 {: M$ E, q2 o0 h( D1 V' r或有负债 Contingent
' n, D: y9 _* a" s3 i/ k+ D或有损失 Loss contingencies
2 L6 T2 l# t. ~0 S, {或有利得 Gain contingencies
2 y7 p8 s; ?# S2 g2 j9 W永久性差异 Permanent difference . J9 c6 o0 Z' X$ V
时间性差异 Timing difference # m) l6 o9 F4 L. C# g
应付税款法 Taxes payable method
2 e4 V7 p n& W6 v5 _/ g# A纳税影响会计法 Tax effect accounting method
, ~2 c+ p( u0 Z: X2 V( l2 t递延所得税负债法 Deferred income tax liability method
- `0 \5 f; W; _' s& w& V3 C
. m2 v% p q! u9 Z2 B------------------------------------------------------------
" h8 t1 |% c5 e$ W9 s+ ~- N（9）长期负债
C2 r6 ]. S, K6 I) p. b长期负债 Long-term Liabilities b4 E8 x& x7 R% m* W
应付公司债券 Bonds payable 7 J+ v: [4 E/ w( U' G9 B+ V
有担保品的公司债券 Secured Bonds 1 e' P# b |* Z) I1 J8 u
抵押公司债券 Mortgage Bonds % T( z! f$ |3 Y. q( B; y
保证公司债券 Guaranteed Bonds 4 a. s7 M( B' N6 }
信用公司债券 Debenture Bonds . T" k2 j4 _' j% a) p
一次还本公司债券 Term Bonds
7 A" f2 P3 c. c- p, N( j分期还本公司债券 Serial Bonds ( c% H; V' E: O9 _/ |) @" W
可转换公司债券 Convertible Bonds
* A5 P% `+ G3 U6 ^' x+ H可赎回公司债券 Callable Bonds . _1 X2 H* p9 Y, }
可要求公司债券 Redeemable Bonds
9 J U) x' c1 Z/ y, l- s, V记名公司债券 Registered Bonds
3 p' ~. s5 F+ A8 l; \5 t5 M9 q) Z# `6 I无记名公司债券 Coupon Bonds
9 X( v; I, ]& c- W) r普通公司债券 Ordinary Bonds
' H+ `3 h# V1 M! @2 H: M收益公司债券 Income Bonds ' {- c( o% h3 P" N a
名义利率，票面利率 Nominal rate 8 |: J$ t8 ]* o4 S. r
实际利率 Actual rate ; N6 T. I) q) K& o1 P
有效利率 Effective rate 5 H% `# K7 D/ p9 G% L# B2 ^* P1 w
溢价 Premium
0 d5 a1 F. h9 ^9 ~1 I折价 Discount
, X7 L9 |0 c9 t4 I8 x6 i面值 Par value
4 a( [' S" w! S直线法 Straight-line method 5 |$ j% f7 @, r7 o% u
实际利率法 Effective interest method / D$ c& N) C9 r5 ^, e
到期直接偿付 Repayment at maturity
& a- q4 [1 T) y0 R$ t0 B! k7 I提前偿付 Repayment at advance 5 y# N8 r1 z) h. `
偿债基金 Sinking fund ) f5 Z: D" _, R$ e
长期应付票据 Long-term notes payable
% B0 F: e0 x5 C6 j抵押借款 Mortgage loan$ i$ A0 k) r% S% F6 [
--------------------------------------------------2 c& w) i7 T% U& ]/ C$ E
（10）业主权益
" m) [7 I {4 v- c% g权益 Equity
7 _! ]- P: |. w8 A业主权益 Owner's equity
9 y) B! _7 H* x( {0 t- _股东权益 Stockholder's equity 8 Q5 M, Z( Y" r) Q9 G
投入资本 Contributed capital 6 _# f. v' a$ a" j
缴入资本 Paid-in capital $ Q1 K D6 F- K/ h4 w3 C6 i2 s
股本 Capital stock * s* P# \& [$ o2 ?
资本公积 Capital surplus
@) t5 ?9 H4 ]4 o1 S) V4 R1 |留存收益 Retained earnings ( q$ P, W2 u4 f$ P4 h0 \3 \
核定股本 Authorized capital stock 5 @2 X, O. p& ~! [. z% q
实收资本 Issued capital stock
' ~ o7 f. l% n3 C) y; q2 l- g发行在外股本 Outstanding capital stock
% n0 t' F+ r1 ]$ H, u库藏股 Treasury stock
2 V% [+ u) U% Z* x2 J0 a( ?6 K普通股 Common stock 4 w4 u3 n1 v8 f9 O; ?
优先股 Preferred stock
0 |: ~. o7 F" m5 a/ `; K累积优先股 Cumulative preferred stock
, k! C8 s3 u: y5 [: x' m- R- S非累积优先股 Noncumulative preferred stock
1 I9 A7 p9 x8 ~; o完全参加优先股 Fully participating preferred stock
( o+ \+ {7 J( m5 F" d e部分参加优先股 Partially participating preferred stock
) L. i; _; P6 M) L非部分参加优先股 Nonpartially participating preferred stock
; @4 J; Z9 U: o" d4 {现金发行 Issuance for cash * s1 ]" y5 |: Q& ]* m
非现金发行 Issuance for noncash consideration
; o0 q b! X' Z7 b! C股票的合并发行 Lump-sum sales of stock
5 w. y* Q* ^) [! v6 ~; @/ r4 S发行成本 Issuance cost
: p4 Y8 D5 R6 n. J成本法 Cost method # g5 b0 U' }/ d
面值法 Par value method
5 j3 b1 q8 N$ E- E# S捐赠资本 Donated capital - A8 k) ]3 K! K6 ?
盈余分配 Distribution of earnings 4 S' _' m3 z) |( K' g9 U. h
股利 Dividend
# Z2 w/ R) P0 o股利政策 Dividend policy - d9 @" M8 n* s7 M2 n
宣布日 Date of declaration 3 W1 {5 @6 v& ^9 s* G3 v
股权登记日 Date of record
' `+ B$ O5 N( B y3 B' c; ]6 p除息日 Ex-dividend date
4 u& h, K% q" V1 y# O1 n股利支付日 Date of payment
& e; e ?- C/ Y" y现金股利 Cash dividend 1 Y- {( D T/ e( E
股票股利 Stock dividend ( ]; f+ I4 H7 w5 u
拨款 appropriation / K) l! j e4 \$ T9 M* ^7 A
------------------------------------------------------------3 \7 T. Q6 c! x2 a/ S X
（11）财务报表
/ I; r F) }# J财务报表 Financial Statement . C0 b+ E6 z3 V7 }7 t
资产负债表 Balance Sheet
: M l% l/ w% `3 x7 {收益表 Income Statement
: W2 |% Q3 [) }帐户式 Account form
: |; b0 d- D; Q0 g# R. `8 f报告式 Report form
* ^- b% J1 [! ?- a编制（报表） Prepare & K, A# R9 \: D0 H9 G: o
工作底稿 Worksheet
9 `' n+ d1 o2 ]0 S& E多步式 Multi-step
9 Z+ Q, u( V; W& a4 s) g' s5 H; r单步式 Single-step 9 d# K2 Q9 y& q" Q
-----------------------------------------------------------$ y: s- y' i5 K$ E+ S4 d
（12）财务状况变动表
. X/ e% y8 ]5 m8 t/ s财务状况变动表中的现金基础 SCFP.Cash Basis ) F% H# ?, X% K' n
（现金流量表）
/ X4 c: K) }! [( P9 s* |财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 2 b' o: e5 R3 `
（资金来源与运用表） ; O* m1 e9 w3 r/ \7 l
营运资金 Working Capital * a! s! ~; i' k N* ?8 r
全部资源概念 All-resources concept ( {9 t7 w. t7 p+ g8 W" w
直接交换业务 Direct exchanges
* {. n3 V* n) ]% d% Q正常营业活动 Normal operating activities
* U! p6 q- v% b1 q7 _% u财务活动 Financing activities
' A- f0 p7 [6 K; `投资活动 Investing activities 3 ?" m% ?* P1 Q8 I
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: [& h5 l( ^0 |, g（13）财务报表分析 ; U4 z; R4 h- X4 K5 \ h& h
财务报表分析 Analysis of financial statements p- s& K& C& O0 M
比较财务报表 Comparative financial statements
) v: F$ Z. i+ L: \趋势百分比 Trend percentage ^* K5 U9 o% w7 K( g0 a* W9 y q2 M
比率 Ratios
8 @3 s" H/ p6 z普通股每股收益 Earnings per share of common stock 2 o8 f" E8 N6 ~: N+ |% a0 }
股利收益率 Dividend yield ratio
) B* x4 ? B) q3 j; ]) j2 \价益比 Price-earnings ratio 9 }5 }& Z, H! }
普通股每股帐面价值 Book value per share of common stock % n; u- y3 C/ e6 I3 u
资本报酬率 Return on investment + {7 Z, F( i! L; p. Z3 ~
总资产报酬率 Return on total asset & b" e8 Z$ w) O ~, j' h
债券收益率 Yield rate on bonds 6 d* E8 C" a( h J c; J- ~
已获利息倍数 Number of times interest earned
( T" r& N6 C# g5 Z/ E) n- [债券比率 Debt ratio 8 }( C" y. J# y- n1 c8 f& _
优先股收益率 Yield rate on preferred stock ! C7 P) F" _/ f5 |
营运资本 Working Capital 6 U6 b' o. b% \: {! d& p
周转 Turnover
) j% O4 I0 {& L存货周转率 Inventory turnover
3 T( U3 O# F1 g+ j/ g& s2 L应收帐款周转率 Accounts receivable turnover
) z; p+ \2 ^& e" g9 H$ _7 O流动比率 Current ratio
. W- v8 g4 I5 ?6 G3 B" U速动比率 Quick ratio
2 l' H: S( p: |; m: G酸性试验比率 Acid test ratio" L3 @. }$ U+ L, O* _/ Q# J) e
------------------------------------------------------------ 6 {) s: e& s' Y( [5 D
4 P+ e* ?8 H7 p1 X
（14）合并财务报表
! w4 o J% ~* w" R# o合并财务报表 Consolidated financial statements ! p2 k0 u8 k4 Y: l- \- {7 h2 L B
吸收合并 Merger 7 e; r6 _5 ?, ]$ W8 u: a% k
创立合并 Consolidation ) q9 _5 T1 q/ T9 M: ^
控股公司 Parent company
5 x5 T* v' n2 A7 T- {* \. W附属公司 Subsidiary company , Z: ]) y0 m$ D- w+ ]/ p
少数股权 Minority interest / g8 u5 C1 ]. a1 }
权益联营合并 Pooling of interest ( V& T7 Q( Z: w# I% G
购买合并 Combination by purchase
, d) L+ J& v" ^3 o权益法 Equity method 3 B3 y# E7 W- ]
成本法 Cost method $ C8 W5 e. d# @0 x4 K- \: D
! ]1 m/ s8 A0 o+ N* m- E3 e; k------------------------------------------------------------6 _. r/ O& p* f# T- j a
（15）物价变动中的会计计量 # ?! O) Y T4 }: B
物价变动之会计 Price-level changes accounting # s' Q& h) `& D3 k2 D! W) K
一般物价水平会计 General price-level accounting * X% _7 _+ Q. u. X% m! X u1 M
货币购买力会计 Purchasing-power accounting
0 _6 \* s8 {2 c: B2 ?* Z统一币值会计 Constant dollar accounting
5 \- t: j) g4 |历史成本 Historical cost
- H8 E5 A- C" ?& P! X9 O" U现行价值会计 Current value accounting
- [" ^, {9 E4 D6 Q! o3 [) r# V+ ?9 ?; T现行成本 Current cost 1 y! L1 O6 [: t
重置成本 Replacement cost 1 W. ^2 J* [& Y0 e! [3 j7 J- Q" W0 E
物价指数 Price-level index
' N2 @: h8 N5 m/ ~2 ]& U- ~; s国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 4 R$ X; ^2 f% E3 V4 v O
消费物价指数 Consumer price index (or CPI) 1 m5 B. T: N4 B4 w% S0 M7 G
批发物价指数 Wholesale price index , }1 r. c: N( K. v
货币性资产 Monetary assets ! g* i8 s( T- u A) ^* q
货币性负债 Monetary liabilities 5 o0 u& M' N' q# h( @" b
货币购买力损益 Purchasing-power gains or losses
5 |* X& H& O; s0 ^# `2 f资产持有损益 Holding gains or losses
! j; o6 Y) ]6 N5 c9 C6 E. x0 k6 t未实现的资产持有损益 Unrealized holding gains or losses ( j% F1 y7 h$ O E6 ^* Y# m, D X
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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发表于 2005-11-13 11:42
