 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
, {4 l" Y1 T' e1 M会计 accounting . T1 G8 h" y/ T7 i% K9 h
决策人 Decision Maker 1 o1 c6 K Y& t* @
投资人 Investor
7 c7 Z3 n: u& _股东 Shareholder : s3 M( s" q% O( M6 Y' @; J
债权人 Creditor
. t' m9 l( M, K7 G! v- a3 U' g v财务会计 Financial Accounting
* W* k# l6 `1 H5 Z, r0 N& ~; n管理会计 Management Accounting 5 ^. w& C- g3 g* _" n( B0 u. @6 L5 @
成本会计 Cost Accounting ( O# g; H- i) K3 N7 d1 s
私业会计 Private Accounting
- [+ ]. N! X* q7 |公众会计 Public Accounting ( l! C) b& V5 J* L
注册会计师 CPA Certified Public Accountant
8 s. ]3 L- H1 C3 \! }7 u( b国际会计准则委员会 IASC
$ O$ l% ~; T6 V美国注册会计师协会 AICPA ! |) M9 `3 H$ i9 g
财务会计准则委员会 FASB
0 {/ |0 v& o0 p$ q- T5 ^! v管理会计协会 IMA- N( K0 F$ t" P: u6 W s F+ W
美国会计学会 AAA ' G/ t K" N& ?" Y! }3 @
税务稽核署 IRS
5 o, g* J+ c8 ~* i独资企业 Proprietorship 9 h4 P1 M: n% ^7 Y$ D
合伙人企业 Partnership
* \: i, G' ]% S" y! ~3 {/ W, H公司 Corporation . A2 S# [! L" g+ a) R& h
会计目标 Accounting Objectives % m7 d" U. c. c( j: a# y
会计假设 Accounting Assumptions & K J2 F4 H) B* b3 B7 V
会计要素 Accounting Elements
8 `$ |; G% y: z6 \/ v) D会计原则 Accounting Principles
3 y; a) |" ]+ u1 ?+ M8 {会计实务过程 Accounting Procedures
( I% q, b7 O# |8 G* ?7 H$ t9 \财务报表 Financial Statements
y3 N- [' ~, }% b: o u财务分析Financial Analysis
+ |- U$ ]: R# |- Q# T9 \# ^' h会计主体假设 Separate-entity Assumption " s/ J9 x* V+ ^5 T' G6 ]
货币计量假设 Unit-of-measure Assumption ) R, E$ @8 B, \5 V; `
持续经营假设 Continuity(Going-concern) Assumption
# g7 r) C. f2 Q7 M会计分期假设 Time-period Assumption
H7 s3 X+ j+ T资产 Asset
; y) G0 I3 ^5 e负债 Liability % v; o6 Y$ ?5 I1 o
业主权益 Owner's Equity
3 d) L& H, a% r6 q. v: k/ c" d收入 Revenue 6 d1 q$ K8 r' ]( {1 r
费用 Expense
6 |7 G: p ]. A9 k; c) `% T收益 Income ; T8 v9 ~6 T! A+ S5 ^2 m
亏损 Loss
5 M/ W4 h& i' d0 m# y历史成本原则 Cost Principle
, N/ ?3 P0 O! `5 \收入实现原则 Revenue Principle # R$ S; h; \# h- R4 |2 _, w
配比原则 Matching Principle
, o5 {, r7 j3 n3 V- m5 F全面披露原则 Full-disclosure (Reporting) Principle
9 a$ f9 S: d3 y, E( b客观性原则 Objective Principle ! B& [- A. t+ A0 R
一致性原则 Consistent Principle 4 Y! [/ Z. O5 \: d! Y" B
可比性原则 Comparability Principle + k9 C ~) r8 V
重大性原则 Materiality Principle
+ ?" g4 e- G% `4 a N* b6 o3 `稳健性原则 Conservatism Principle " U/ r3 {4 |4 y) g5 `' ?) U
权责发生制 Accrual Basis
" G! z4 U B1 a, x( g7 T现金收付制 Cash Basis , R& f0 P5 d, c! p
财务报告 Financial Report 9 m/ C) s8 \/ l: W
流动资产 Current assets
5 L7 e- A; D- \% |" \& B& D' M流动负债 Current Liabilities 1 Q$ c- K4 Y6 K: l
长期负债 Long-term Liabilities ! ]2 C& q6 }0 L
投入资本 Contributed Capital 6 D; G u1 c& h" q8 T
留存收益 Retained Earning
% C+ q8 r K+ ]3 C+ X% ? J3 E# a) S3 M1 E: G- o& ~4 E
------------------------------------------------------------
8 |' n4 f8 q8 b# G" }2 b（2）会计循环 " |; R7 b& o" J0 @: B$ X* F
会计循环 Accounting Procedure/Cycle
4 ~( N/ M, t$ z5 ?9 Z7 S/ N会计信息系统 Accounting information System
. i' j- @9 e0 \5 a0 m4 \帐户 Ledger . b8 O: y+ w2 c1 r# M
会计科目 Account
) B) ?, E% _$ S# w: f5 e3 X6 u8 r会计分录 Journal entry 2 k* O! h: K3 y, H, [
原始凭证 Source Document
# W. N3 K0 a b4 N" j- }& f7 T+ x9 I日记帐 Journal
7 [# H$ M: M- R; A$ O总分类帐 General Ledger
& I1 b$ q4 x$ x+ ]& O G; E明细分类帐 Subsidiary Ledger ) M/ }$ t, q7 o4 h/ p
试算平衡 Trial Balance ) b$ ^7 r( L6 x4 U
现金收款日记帐 Cash receipt journal ) h9 Y2 }! P& y8 g* ?
现金付款日记帐 Cash disbursements journal . k) O x8 e4 l8 [9 y
销售日记帐 Sales Journal * {) c# J4 K8 C9 y1 Y
购货日记帐 Purchase Journal 8 F& G/ N/ Q: U; A1 _' @
普通日记帐 General Journal 0 \: o% T4 @0 `% E7 G1 f
工作底稿 Worksheet
, T# c9 [8 k' e+ x& h调整分录 Adjusting entries
4 } R4 _5 w& ]. K$ y' d# P2 f5 r结帐 Closing entries
2 I. X; W9 n7 Y2 N9 V& K9 u4 \5 f3 w
5 \7 I* U; `! L, V----------------------------------------------------------
8 ?8 O4 k& p0 |$ T6 q' w（3）现金与应收帐款 8 A: _8 V* ?( d. y. k
现金 Cash 7 S+ b2 O4 a) ?; _
银行存款 Cash in bank
g3 m: C7 p! |; |( \5 `库存现金 Cash in hand ) [* Z3 C4 \2 X0 k* t
流动资产 Current assets
- D% H& F+ l4 P! ^偿债基金 Sinking fund
/ B+ D( N. ?9 v( i, x$ o4 a! C" u定额备用金 Imprest petty cash
1 S6 e* P9 s$ ~+ J, G2 h支票 Check(cheque) " x; V! t. m5 G2 @% c- d
银行对帐单 Bank statement $ n0 u" e: A% a8 k' }
银行存款调节表 Bank reconciliation statement
( V+ T4 X! n. l! Z4 U" G* I在途存款 Outstanding deposit , Q, H, R3 B' _$ F0 o( F
在途支票 Outstanding check
7 }% F0 @. _# F! _+ h应付凭单 Vouchers payable
- p8 z+ {7 U' u/ u应收帐款 Account receivable
9 S; X( M9 x: c* X- d2 ?8 y' a/ J$ w应收票据 Note receivable * }& E2 k R( F
起运点交货价 F.O.B shipping point % A: g, c. j& A! y( k! C) |& A$ @4 D; U D
目的地交货价 F.O.B destination point ! ?: j1 Q2 j ?( m5 b
商业折扣 Trade discount
% K9 X, Q9 n" j$ ?* Q" Q0 `& _5 y* y现金折扣 Cash discount
2 {9 l; e+ U# v1 b/ ~% @8 b销售退回及折让 Sales return and allowance
" u+ u+ V. `$ L: \+ I% \坏帐费用 Bad debt expense
7 ]4 R9 a% s' c* Y备抵法 Allowance method
* }* m+ j4 s& j% e备抵坏帐 Bad debt allowance 7 G* {# d3 @2 i
损益表法 Income statement approach ) M! H! w- B; L& i( A; M! G
资产负债表法 Balance sheet approach 6 I9 n4 ~4 w; g; @! i
帐龄分析法 Aging analysis method 0 A3 P2 k }# A1 _, {3 Z. F
直接冲销法 Direct write-off method 1 J5 @- m0 t8 b1 H4 X- x. H# O0 R
带息票据 Interest bearing note & n' i* D; A) ?( Q# w% Z5 {
不带息票据 Non-interest bearing note 0 ~* W) i; c4 [( I/ L% x& c) ]4 o
出票人 Maker ( F8 D) V9 T3 V$ z7 B
受款人 Payee 0 e* k, A8 }- G/ t5 U5 n1 y
本金 Principal 4 f/ w: B- c4 A7 U: R9 g5 L8 Q6 K
利息率 Interest rate * {5 W' ^ [, A6 i' ^
到期日 Maturity date A. J, K* _9 Y3 ]2 \
本票 Promissory note 4 r8 a& @4 E4 t- i& k& t1 ^ _
贴现 Discount
' R' P$ B( K, X% p n/ o, X背书 Endorse
3 p- G" q1 ]! u# l! L d v拒付费 Protest fee
& B% Y8 p. m; ?- U0 Z' P4 K5 v$ X: x: Y9 ?* R5 ] ?* l& R3 q
------------------------------------------------------------
6 |8 K& z/ C. J/ T5 X0 Q（4）存货 # `/ G' H6 E+ b+ j
存货 Inventory + s9 j: y" h w: p+ L9 N( Q" r
商品存货 Merchandise inventory 5 _7 h L; V6 t
产成品存货 Finished goods inventory & Z2 V* F* p% D$ b' h2 a
在产品存货 Work in process inventory ; G5 [; N B3 ?1 u; q; e
原材料存货 Raw materials inventory 1 l, W5 @. }4 O6 H' [! O
起运地离岸价格 F.O.B shipping point
9 q( ]# H: U. v目的地抵岸价格 F.O.B destination
" `" E, D1 ?& f* m1 V寄销 Consignment
: w# {5 O) E) l) P6 Y8 ?$ U7 M寄销人 Consignor ' k! m! v5 P4 S
承销人 Consignee $ J7 [/ m# E, u0 p3 i" e
定期盘存 Periodic inventory
3 }# \% D! m0 T% t/ w* X) j永续盘存 Perpetual inventory
# c& X7 y2 T4 y4 a- w6 ^购货 Purchase
( e- E% a& t- T5 o2 |8 x. Z. H/ T购货折让和折扣 Purchase allowance and discounts
$ ^, k9 a8 k, J8 V( v0 n存货盈余或短缺 Inventory overages and shortages
2 ^7 H$ {4 m' d分批认定法 Specific identification
8 _3 H* d$ s4 ~( y& S8 B. H加权平均法 Weighted average
9 b4 ^ d R% k, N: e先进先出法 First-in, first-out or FIFO
) z9 A- n$ K2 f% T1 F' `后进先出法 Lost-in, first-out or LIFO . D1 N2 O9 M4 z! K2 y& i/ d
移动平均法 Moving average 9 N: I& F/ ^ i" D; E0 j5 v
成本或市价孰低法 Lower of cost or market or LCM + g9 Q! O, T! D8 H; J( V @
市价 Market value ( D; N) V o* _. Z
重置成本 Replacement cost
* x; S- J. |/ M7 X* O可变现净值 Net realizable value
6 I; b5 J5 M' l2 H3 ]上限 Upper limit : v2 {' U% B# ?; B: |) \8 Y
下限 Lower limit
' s- ?7 y$ M$ [6 h2 K: c毛利法 Gross margin method 5 |9 A& v* D# T# X
零售价格法 Retail method " q; e5 Y$ T- \
成本率 Cost ratio " U# a$ s) i& \# X( I) s( T
, {+ i" c9 |' M
------------------------------------------------------------
7 m/ ]! p- s! y6 x% `- H（5）长期投资
) h# U1 [; W9 N( t3 O长期投资 Long-term investment
8 M8 k- ]* {2 H G7 }长期股票投资 Investment on stocks . q$ I" w* G' O m1 ?" P/ o. x
长期债券投资 Investment on bonds " t' t; v: ]' H- y% t
成本法 Cost method
9 @6 d: ~0 x( t K权益法 Equity method * A7 f2 q. d7 D; A" t" g
合并法 Consolidation method
N# M G% w) v) G4 c" B V: _$ ^) k股利宣布日 Declaration date ; l$ g4 H& z0 f+ ^8 i2 [
股权登记日 Date of record
9 ?5 o! I; D, R, |除息日 Ex-dividend date
* }' `2 g2 V9 Z7 h6 a3 U付息日 Payment date 4 C' n9 v% [4 t
债券面值 Face value, Par value + b4 t( k% \4 X' j
债券折价 Discount on bonds
; v9 m$ |& ~9 n+ y债券溢价 Premium on bonds
- L0 J) U# f. j7 O票面利率 Contract interest rate, stated rate 5 e9 T+ `) F. s) f5 t U
市场利率 Market interest ratio, Effective rate " z& c- D4 y( c# t# o) c/ G4 e
普通股 Common Stock 5 r- v% }7 W- O. y: R" }" |
优先股 Preferred Stock " X# C3 ]8 F4 h; x8 {' L, L
现金股利 Cash dividends
6 v( c/ r3 i, {, G" B' l股票股利 Stock dividends o. t( n6 l1 A5 e+ x
清算股利 Liquidating dividends - W7 n5 ^8 o" s# [$ }
到期日 Maturity date / e$ c/ M# L; I8 e
到期值 Maturity value % x; L4 ?7 V. B3 p; v8 g
直线摊销法 Straight-Line method of amortization
% t# |- Y( ?9 C8 N; O( ^9 i8 S实际利息摊销法 Effective-interest method of amortization" f9 z; u/ U1 z+ o
( T/ d) n' B. m: t; f5 _, ]
---------------------------------------------------------
) E5 d4 w# P" Y0 {# u$ M5 {（6）固定资产
. Y9 q' z6 j* ~* h* H固定资产 Plant assets or Fixed assets & j$ Q A/ s; z/ U
原值 Original value
3 d0 b$ }& o w* N" i$ S- F预计使用年限 Expected useful life
2 S9 w- c, i. I9 X3 D0 x预计残值 Estimated residual value + [$ t( W8 W* C5 X
折旧费用 Depreciation expense 2 z! u- T1 m4 D! B5 y' G
累计折旧 Accumulated depreciation
6 {9 w5 A5 h5 c( E7 ^5 b帐面价值 Carrying value ! j( |7 C# v1 |( @" m
应提折旧成本 Depreciation cost - O! G8 `* H M$ D- [
净值 Net value 6 S$ ` E& L7 N" m6 o9 i7 L
在建工程 Construction-in-process
* o5 l" Q3 @3 F2 q" H磨损 Wear and tear . K2 M$ ~5 N, q3 p' W) R, R: Z
过时 Obsolescence
+ S4 q/ I" G& a; X. s直线法 Straight-line method (SL) " h* `6 b/ d9 n3 j% C
工作量法 Units-of-production method (UOP) + K7 U* ~0 y; M9 V
加速折旧法 Accelerated depreciation method
& m+ _( w1 z: I7 |+ O( I& @) U双倍余额递减法 Double-declining balance method (DDB)
* y: d8 L, n0 G1 o* p年数总和法 Sum-of-the-years-digits method (SYD)
2 Y V: s/ O% D以旧换新 Trade in / D+ X. o/ y$ ]) v% Q4 o) |, `2 R
经营租赁 Operating lease
$ v S* d7 C4 y% @7 [融资租赁 Capital lease
3 V# X6 Q+ X; D0 e6 w廉价购买权 Bargain purchase option (BPO) & u* m0 b4 S4 ^) i' `1 O4 {
资产负债表外筹资 Off-balance-sheet financing $ r# D: P# l! C. i
最低租赁付款额 Minimum lease payments9 o- I6 d& `. q2 a; ~# U
--------------------------------------------------------8 g, p, ^$ p1 k5 v
（7）无形资产
5 K. M. X0 |9 d无形资产 Intangible assets ) W. h7 S/ Q- q* C
专利权 Patents
& u. e2 W3 Q o; N& s7 F商标权 Trademarks, Trade names 0 J3 Y, c5 o9 ^ P9 d
著作权 Copyrights 2 z7 f9 ~! ]$ x& I+ T% O7 o
特许权或专营权 Franchises
) u* Q* ~6 R, V商誉 Goodwill
4 g# U6 E! i; V C8 A8 m* {8 Z: @% V开办费 Organization cost
2 G1 ^+ R' ^- j4 ^! j- s+ B/ p" W1 i租赁权 Leasehold
4 s1 P" A7 Z$ d: u: q% C摊销 Amortization * P/ B" e4 ^1 b% m* O
--------------------------------------------------------& H$ t+ ]) I4 ]
（8）流动负债
- a) F" r& X' i1 Z6 X$ p负债 Liability
$ D8 \& Y$ a w# e6 s' d6 }' c6 r流动负债 Current liability # q2 k& q. G1 C( r$ q _7 r" N
应付帐款 Account payable
& B9 c- ?# _5 m; w3 ~2 n' {8 I应付票据 Notes payable # c6 j( I" @7 O! Z
贴现票据 Discount notes 7 Y6 c) ]* l2 @1 @
长期负债一年内到期部分 Current maturities of long-term liabilities
9 D$ k1 O4 M9 K4 h6 r应付股利 Dividends payable
2 l9 q8 B8 {$ Y' W预收收益 Prepayments by customers
4 A- g4 g/ v' b存入保证金 Refundable deposits 8 o' I$ V5 m- V" ~9 h2 S
应付费用 Accrual expense % j6 v) n' {. v. q1 G
增值税 value added tax
( Y9 ~, P: g5 ?; w B8 ]9 w营业税 Business tax
! B1 R! d T u* Y* m- y% f应付所得税 Income tax payable
% o) X G$ R1 E; k3 c# ?1 P& h( f R应付奖金 Bonuses payable + i' V0 h$ v) m% \2 f1 G
产品质量担保负债 Estimated liabilities under product warranties $ w3 T8 ]; @" g* W
赠品和兑换券 Premiums, coupons and trading stamps
; N9 ^! |" B# G( R或有事项 Contingency
+ P7 d& E- U$ }4 O/ I2 V( @ m" I或有负债 Contingent 0 r H7 c3 @: t% ~' O& O
或有损失 Loss contingencies
" U, j) ^4 ^" b* }- n7 G或有利得 Gain contingencies
8 X o: X; x) R永久性差异 Permanent difference 2 X- J8 O$ Q: _. P1 g M$ n, O7 `
时间性差异 Timing difference
7 B) @ r6 m4 N- G( ?) _应付税款法 Taxes payable method
9 J3 m: Q ]2 ^. `2 }纳税影响会计法 Tax effect accounting method 5 S( _1 f, N9 d6 K+ t3 Q' G) t
递延所得税负债法 Deferred income tax liability method
; f* u& [, `: H3 z+ a; @) d$ ]- ~( Q3 }4 o; d+ r
------------------------------------------------------------! i& I* L9 N" b- c8 V0 j
（9）长期负债 6 L, e7 X! K2 m1 U' q
长期负债 Long-term Liabilities , G5 C7 ~3 P5 g" L2 B. D
应付公司债券 Bonds payable " V' k2 o6 \ \: J" A) g' {
有担保品的公司债券 Secured Bonds
% G a$ {6 ?. ~: b! @抵押公司债券 Mortgage Bonds 3 d; ]- P0 }, `: s+ P
保证公司债券 Guaranteed Bonds
5 H) m0 o9 N# v1 ]2 [5 y5 a* i9 [9 J信用公司债券 Debenture Bonds
! Y1 J; @/ C, O: \6 N一次还本公司债券 Term Bonds ' D# V( H% W) E# J% e& G6 i
分期还本公司债券 Serial Bonds + Q* c* Y8 Y P, E3 o- G7 r. o5 B
可转换公司债券 Convertible Bonds 3 I; T4 J& C7 a
可赎回公司债券 Callable Bonds ! `3 \+ G' g+ R; j) O) E0 q
可要求公司债券 Redeemable Bonds ' S ~! L: u, u
记名公司债券 Registered Bonds
7 U+ Y* }) @/ \7 N9 _5 M: j* x无记名公司债券 Coupon Bonds
+ C- G. ^ W/ [2 ~! X普通公司债券 Ordinary Bonds
7 U& z+ Q1 K9 C& v/ h7 S收益公司债券 Income Bonds
) a- [6 d% v3 Y+ p* e/ }名义利率，票面利率 Nominal rate
; X6 V1 {; C$ J+ i- A3 [4 e' e实际利率 Actual rate
" z# t1 I+ D6 l1 K7 H! S, k有效利率 Effective rate
$ \5 H0 X! }- V/ J9 r) ?. T溢价 Premium
/ m1 v3 |* L$ u' t/ ~7 g折价 Discount
; x7 F, T. |* y: E$ u面值 Par value ' }8 p% n( {; Z/ U; T
直线法 Straight-line method
& P; y+ z* u1 w6 T" i实际利率法 Effective interest method
& c2 x/ W7 ~+ Z& H6 L到期直接偿付 Repayment at maturity
* Q' ]0 I2 J# E! `! m b: f1 o. M( y: P! x提前偿付 Repayment at advance
: w; b" X' [- W! I偿债基金 Sinking fund * t* a" @- O+ I* E
长期应付票据 Long-term notes payable
: t8 m, |: [# o% O$ ~) L9 v2 F8 s( B抵押借款 Mortgage loan
; U6 p+ Y. y3 h5 n0 ?--------------------------------------------------
( g5 V2 v$ A# V9 l（10）业主权益
, u& K+ _3 _4 r3 j: B: j权益 Equity ) }# ~" B. [7 ? ?5 Q0 P Y6 O) I
业主权益 Owner's equity ! c6 X) v/ J3 p) l4 A6 H
股东权益 Stockholder's equity
9 z) z- e- x P1 R投入资本 Contributed capital
, H* O2 O. x7 L6 }+ L缴入资本 Paid-in capital
8 k7 Q6 o1 y1 A( O( g2 I% U1 t股本 Capital stock ( @8 ^8 d& m1 M/ T% {, r; s
资本公积 Capital surplus
9 s) x. w: O. k6 R+ C留存收益 Retained earnings O+ I) N5 P5 @: T
核定股本 Authorized capital stock
, k# T7 h, ^5 K' }/ L实收资本 Issued capital stock
3 c& m$ F! G7 j; R. Q' m" [发行在外股本 Outstanding capital stock
& \9 v7 y+ r7 y0 K2 @& x* ?, ~) x库藏股 Treasury stock
! Q/ S) e3 u8 _普通股 Common stock
& y$ N. {/ Y/ p; n; J优先股 Preferred stock # G7 U0 d. n2 W; U3 [. t
累积优先股 Cumulative preferred stock + Y4 a Z; d/ c
非累积优先股 Noncumulative preferred stock 4 X+ @0 @( ?* e3 ~4 w
完全参加优先股 Fully participating preferred stock 2 [- A/ A! g6 t
部分参加优先股 Partially participating preferred stock 2 P$ y: z r; \9 e
非部分参加优先股 Nonpartially participating preferred stock
2 l+ q% s& I! |6 {9 M现金发行 Issuance for cash # l5 H) y9 Q+ p( E7 @1 [
非现金发行 Issuance for noncash consideration m/ n6 K+ h% {9 s. M; a
股票的合并发行 Lump-sum sales of stock # {$ k* x; h- t3 E8 {
发行成本 Issuance cost 2 B1 `% q$ V) c
成本法 Cost method 1 P* I. X' t; M7 U' G, P) t
面值法 Par value method
; D8 A: o! r: A! q/ B1 T- J" H捐赠资本 Donated capital
# {. i6 C- m. R盈余分配 Distribution of earnings p1 g. _2 I, c" D# C* o
股利 Dividend , u$ ]: ^! |- A
股利政策 Dividend policy
; |2 f$ u2 ~) j7 K- _- G6 f宣布日 Date of declaration
- `2 [2 K9 y- y( W2 R股权登记日 Date of record 5 h) a6 h$ G. \
除息日 Ex-dividend date
2 y7 m3 y; ~ U f* L* O/ c- Z1 g股利支付日 Date of payment , r4 V+ _6 r( w4 d8 A
现金股利 Cash dividend 9 O, J1 ?& t9 L0 P4 t/ q
股票股利 Stock dividend 6 L0 H& c6 o& G% k1 |' @
拨款 appropriation
. m, p) y% P* b5 V) G% }------------------------------------------------------------
7 Q: [( p! |6 F( L5 n0 m" h（11）财务报表
# ]% M* t' A3 U) `/ x( O4 }- W: U财务报表 Financial Statement 9 \8 i4 ^" m1 M- O6 k0 h" {
资产负债表 Balance Sheet
5 O$ O6 @ |& c8 Z; ]% U# b收益表 Income Statement ! l+ C" r+ c2 M
帐户式 Account form
& X A8 }1 B9 Z& `# q8 ]报告式 Report form
4 ~3 V3 k6 z0 e& W编制（报表） Prepare ! ]5 [( M% _/ X9 r- b+ _
工作底稿 Worksheet
( v# B3 v; b" V) S/ @6 u多步式 Multi-step 5 a" C0 ]! K( d. P% F5 _; X
单步式 Single-step
$ x }# q# b/ \4 J' w-----------------------------------------------------------% Q6 B% G* \ h4 F3 t( n- x
（12）财务状况变动表
5 f5 E$ ~* p ?1 ], n; |财务状况变动表中的现金基础 SCFP.Cash Basis ) E. y4 e, e1 x" z
（现金流量表） ; t5 I; M% d& \) p' N2 z7 N
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
* i0 S2 ~1 i8 j) K, i( m（资金来源与运用表） ' z, M- O* R6 Z+ f* H( d: d
营运资金 Working Capital
: U3 C+ s: z" c全部资源概念 All-resources concept " t; C1 L; D% T9 t; } D! z. U9 C9 R' L4 k
直接交换业务 Direct exchanges " T6 x; X. U+ m0 }: S1 B' X1 K& M% O
正常营业活动 Normal operating activities , v" a$ j$ z/ G3 E, L+ ^8 m
财务活动 Financing activities
1 M( T1 I' J f* K" b投资活动 Investing activities
7 W: e; J- P. r* o! U4 \2 C-----------------------------------------------------------+ }, P5 z- A5 E* U/ H! G$ A- i0 L
（13）财务报表分析 1 T* Q P4 ~8 p5 T4 U! d
财务报表分析 Analysis of financial statements ' i! S# o& v" m! U9 a& ?. j( t+ ]
比较财务报表 Comparative financial statements 8 ]; ]- [% ]+ k* n- ?
趋势百分比 Trend percentage 5 `5 b' L5 j `+ C3 l
比率 Ratios
4 z6 P8 O, z: d. o" k( @% T普通股每股收益 Earnings per share of common stock
1 I- N& A8 j# |# r股利收益率 Dividend yield ratio 8 q: }1 D5 I: P8 }6 u% |
价益比 Price-earnings ratio
. G T7 S" _! ^6 H& G普通股每股帐面价值 Book value per share of common stock # W2 d' {8 W4 T: }& T2 M
资本报酬率 Return on investment 3 b2 S" b& ?0 j+ z. D1 |8 Z
总资产报酬率 Return on total asset
5 ~/ x- n* x/ d* q4 l' |9 L债券收益率 Yield rate on bonds ' u" G; P3 [2 L5 g. q/ u5 Q! k0 l
已获利息倍数 Number of times interest earned
3 @' ]& y& R1 t5 R债券比率 Debt ratio
* P' V0 e C8 w5 F% N" S: l% d优先股收益率 Yield rate on preferred stock
, r/ d6 N2 p ]$ h# r营运资本 Working Capital
' A, P: K! k5 t6 d& i: V周转 Turnover , P; [4 q/ N3 K7 V' ?
存货周转率 Inventory turnover
5 o1 K& L% N$ n) D应收帐款周转率 Accounts receivable turnover
7 h L7 A, f Y) g流动比率 Current ratio 9 U! X/ r' @. B" F$ b& N
速动比率 Quick ratio 0 Q, _3 Y; Q, p( ^6 _
酸性试验比率 Acid test ratio, [; s' i T0 k' p+ r' h* t/ l
------------------------------------------------------------ 5 _8 i& W" j4 b+ E
5 H( d* ?5 |8 n8 W1 B5 M; R
（14）合并财务报表
9 Q7 g# k3 B* L合并财务报表 Consolidated financial statements
: J! N! h% b5 W; b吸收合并 Merger
! |8 Y" H# W4 O- K创立合并 Consolidation
6 K2 e' r% T4 a6 a# {: `) b控股公司 Parent company
. p. t( _6 g4 }( x* i附属公司 Subsidiary company
u2 A2 o% C' j, ^% T0 H少数股权 Minority interest
: `) W$ A' T0 H! O, m7 E权益联营合并 Pooling of interest
9 b& I7 Y, w+ |- X% I购买合并 Combination by purchase
& M% m% Q/ ]' F3 c+ U; H; c权益法 Equity method 9 { J$ M; ~/ f# J) g
成本法 Cost method
; U# c0 X4 q2 q+ m7 t% ^/ J4 W" U+ c1 \
------------------------------------------------------------1 O3 K9 h k# M6 E! R' [2 z8 a7 \1 r8 k
（15）物价变动中的会计计量
3 `- \( z+ ]# A( T& _9 C- ~物价变动之会计 Price-level changes accounting
% a7 a5 L9 k' _ q6 E5 W一般物价水平会计 General price-level accounting
) @, E# D& Y8 g1 C货币购买力会计 Purchasing-power accounting / N9 x: o* r3 _- z
统一币值会计 Constant dollar accounting
2 A" k0 J1 u. E3 ^0 J+ T历史成本 Historical cost
( C9 J' e/ A |/ P1 R' ^3 h, [现行价值会计 Current value accounting
: ^3 r& A, f: {9 g2 d. \现行成本 Current cost
( C0 V, ?$ B6 R) F' G5 J# l重置成本 Replacement cost , v4 w3 [+ R$ i& I/ u2 z2 }/ r
物价指数 Price-level index
" Y9 _9 @/ s) U4 ^2 |% ~国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ( b$ B" U5 E4 w6 M F1 @8 y
消费物价指数 Consumer price index (or CPI)
* e4 C" V8 b6 @# s# W: N批发物价指数 Wholesale price index
9 G' \" x: D0 {7 V: P7 @( N货币性资产 Monetary assets ' v2 W" I7 h- s. t" I6 u) P% e
货币性负债 Monetary liabilities : u# a! ?) v/ V! w
货币购买力损益 Purchasing-power gains or losses $ q* h4 u' Z0 a6 g) D* l
资产持有损益 Holding gains or losses * `8 `+ ?4 ]1 w5 J
未实现的资产持有损益 Unrealized holding gains or losses
9 \' [8 }$ k) u+ v- `8 g现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
