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（1）会计与会计理论
! G$ }2 z/ v2 a% x! a会计 accounting
( g: J3 G. E Q7 E) z- w决策人 Decision Maker + \" x0 u' i: u9 J8 f9 k/ I+ N
投资人 Investor ' Y+ n5 E1 y' r! n6 ^" L! o4 V
股东 Shareholder
+ o4 a" ?6 _0 j: N, T2 a6 a) R Z债权人 Creditor & c4 m1 \; H, U& |
财务会计 Financial Accounting $ ? g! g! |- v+ y, R
管理会计 Management Accounting $ t" c- ]* P- Q) ? K5 O2 r
成本会计 Cost Accounting
& a+ b; S2 Q1 X6 H: `私业会计 Private Accounting
! y# }% j+ _0 h+ e" V7 E( q" I公众会计 Public Accounting
7 k. l& F% z1 ^& g# t! }7 T& ]注册会计师 CPA Certified Public Accountant
) F! R% o9 T* y8 c6 |. k国际会计准则委员会 IASC J4 q! T: S. w+ @& Y: i
美国注册会计师协会 AICPA ( c$ b& [# V+ o' ^# r8 u. E
财务会计准则委员会 FASB % o4 W! a% D/ R+ C% R
管理会计协会 IMA& f& ~0 Z V% D d
美国会计学会 AAA
B2 j; A1 c+ }; ^8 O税务稽核署 IRS
0 ] P' |* M/ m; I% c独资企业 Proprietorship 7 `( R* j2 Z, m+ n& l
合伙人企业 Partnership
- b, O' ]. N2 K* C; t% f5 R公司 Corporation - A' c, k0 ]( m7 b2 V
会计目标 Accounting Objectives
; t$ H' [- O0 \( p: ^& W会计假设 Accounting Assumptions
9 `4 p5 ]0 D/ r1 H8 P# F会计要素 Accounting Elements & k0 ?* n& I5 J' c5 S+ y5 s
会计原则 Accounting Principles 2 `. P$ @$ B$ w3 B) ?7 F
会计实务过程 Accounting Procedures 4 C! c4 i. i. [3 N" N6 W
财务报表 Financial Statements 1 T" z- M5 _ @" o4 T( q) B) C
财务分析Financial Analysis 3 u! |) t" }) a
会计主体假设 Separate-entity Assumption & X) T" N4 A2 l N7 j. x \8 Y
货币计量假设 Unit-of-measure Assumption # |& T {; h7 a% t+ D) l% y
持续经营假设 Continuity(Going-concern) Assumption ! Q/ {6 A) b! A/ A2 ~# M0 h
会计分期假设 Time-period Assumption
7 ~9 _: w7 \+ m# M& r: i资产 Asset
0 u& Q. t3 ]3 V7 ?4 b. n5 D$ h: e: _' c$ c负债 Liability
- N* i0 @; t0 D. F$ b3 N k ?- ~业主权益 Owner's Equity
: Z3 K6 b: D) d: h收入 Revenue
# n }0 ~) r) p- y+ `费用 Expense ! h- q/ `, m( O3 d$ u: V( \ u! _
收益 Income 4 W7 w; F6 W2 |8 \
亏损 Loss
9 J4 a; g6 ^5 \历史成本原则 Cost Principle : o% R+ k' T" @6 @3 N% B
收入实现原则 Revenue Principle
2 {, |) f- i$ A1 ^! [" A配比原则 Matching Principle r% X' r% c5 L
全面披露原则 Full-disclosure (Reporting) Principle
. h" f. w2 n1 ?3 C客观性原则 Objective Principle
% ^2 K- |2 P0 o4 u3 o0 S1 ^& V一致性原则 Consistent Principle 8 O r% g2 K3 w2 Z6 B# M' w
可比性原则 Comparability Principle * U4 t& f* l* P3 b
重大性原则 Materiality Principle/ c( i. B$ ~& K
稳健性原则 Conservatism Principle 9 e# X5 \0 @- X# j. h
权责发生制 Accrual Basis
$ o8 P" G4 |; F+ p$ Y$ D现金收付制 Cash Basis
3 H1 \* ^# |* T. [2 k财务报告 Financial Report
& L8 `& M9 G0 p0 u8 U H/ W流动资产 Current assets 8 l: s$ i% z1 H3 }/ I
流动负债 Current Liabilities + d& |% T- u! p
长期负债 Long-term Liabilities 4 T9 W- Z' ^ u3 C5 b) f6 C
投入资本 Contributed Capital " r2 B' I9 P9 v" }+ c6 ^
留存收益 Retained Earning' ^8 i( b, f8 r, Q+ F1 ?2 \. M0 M
/ g! B; V% S9 T: c8 y" K------------------------------------------------------------0 w* }$ p. {- C+ P/ J( w) g
（2）会计循环
O O4 x% i9 V7 k会计循环 Accounting Procedure/Cycle
, Z0 U" L& X6 x. ?) d; I8 t会计信息系统 Accounting information System
1 ^5 ]- ~; D; v帐户 Ledger M _8 U8 x; o9 p" }9 Q
会计科目 Account v$ R9 |0 t: B
会计分录 Journal entry # X- G+ V9 ^* B) q# t
原始凭证 Source Document 9 }0 \2 _$ ~- u
日记帐 Journal 3 H0 L! J0 L2 r w a" J1 s
总分类帐 General Ledger
; F" S9 e( v, J7 w. G5 V! y明细分类帐 Subsidiary Ledger ! q1 }9 H) [. n. D r5 B
试算平衡 Trial Balance % i' N6 y% x' L: P
现金收款日记帐 Cash receipt journal
8 Z1 p& s: ?1 j. n8 a, k现金付款日记帐 Cash disbursements journal
( t M5 {' D8 U销售日记帐 Sales Journal 5 w7 \+ b+ ~1 e8 _7 c
购货日记帐 Purchase Journal
" j4 c. X# d( J0 l+ i5 ]普通日记帐 General Journal
" ~8 t4 ]5 \$ n4 D工作底稿 Worksheet
" s& E) v' T& C* X# y- }0 f调整分录 Adjusting entries
& w# v! o1 V. Q4 C$ H结帐 Closing entries 7 A I) w9 V% {8 H) B" I, {
! D( H/ ^4 B% k4 r----------------------------------------------------------2 [( _7 |& E( X% _& a9 x
（3）现金与应收帐款 ! p1 ^5 H- W: e+ G3 c6 x
现金 Cash , q4 O' p8 w. P/ C" C4 g
银行存款 Cash in bank $ ~/ p8 [9 }- J- F' v
库存现金 Cash in hand
$ f; f: s6 P3 C# a) k" _! {3 S流动资产 Current assets
, W- l1 i. o7 g! X3 Z4 R* L8 Z偿债基金 Sinking fund
) W7 k/ L" x7 b0 k定额备用金 Imprest petty cash
, B* }# G8 s9 M4 F支票 Check(cheque) ( Q5 y$ K, q1 i% k
银行对帐单 Bank statement - V) k+ R+ ~% Q! V% Z
银行存款调节表 Bank reconciliation statement
* {, n$ r3 t( H: P% Y# A在途存款 Outstanding deposit
7 E- ^! h) d" J4 U在途支票 Outstanding check
) B3 V0 M" l. X$ G应付凭单 Vouchers payable
; E. M4 z+ {8 ^0 c- ~应收帐款 Account receivable 4 j0 L( K, N6 W2 ]' ?5 b9 X. V8 t$ x
应收票据 Note receivable
7 e) q" S) C8 _7 |, M" u6 K9 [( c. A起运点交货价 F.O.B shipping point
; p# L! O3 T* B0 u6 S& d目的地交货价 F.O.B destination point
/ W L) Z% M( T! ~: ]商业折扣 Trade discount
( V" D3 k' U5 X2 E2 Q% t$ ^ b# Y现金折扣 Cash discount
8 q) `2 L. @9 P& k; G' d, J销售退回及折让 Sales return and allowance
8 o, Z8 E' A, t; V坏帐费用 Bad debt expense
6 J; c; l2 Z/ a6 c; t, W备抵法 Allowance method
, s& j. N7 m* o2 ]' N$ D' _备抵坏帐 Bad debt allowance
/ W* a3 |) f. y. e$ R( |! W5 k损益表法 Income statement approach
; a# O. W: S' v1 j6 E# F资产负债表法 Balance sheet approach + @/ S' p) W8 l2 k
帐龄分析法 Aging analysis method 4 u) u7 X- b+ k: X$ `' K
直接冲销法 Direct write-off method
. y. r% D, A6 D, B9 E带息票据 Interest bearing note
' G& @7 ^& l* }: d. n# u不带息票据 Non-interest bearing note
8 `7 h. U# x* _7 l4 c出票人 Maker
$ o( R( C6 l9 i- z受款人 Payee
0 E" R& ^) c. U8 B, B. D; C本金 Principal
: D# i: X1 l5 H0 @6 R利息率 Interest rate
2 u8 D( q8 p' w8 O8 a/ D! \) ^到期日 Maturity date ( h5 f: h5 F* U9 |6 K
本票 Promissory note
, v4 b9 ?5 d7 u3 l" K贴现 Discount 3 f7 h( l& N% X! O3 v6 T0 x
背书 Endorse
/ E! _% t2 S) b, v5 I- X拒付费 Protest fee
y/ \( l, h: e5 y n. t: p( A4 n$ G; L8 e# K# c! A7 \% z7 V
------------------------------------------------------------$ f; O% ~6 Z# b$ Z+ j! z
（4）存货 0 _! h# f" X+ O3 }0 a1 K
存货 Inventory
' N! ~6 P) [! u! S* C9 a商品存货 Merchandise inventory ; V# C9 b: |( d4 ]
产成品存货 Finished goods inventory " A$ b9 g5 \5 P7 p4 L$ Y8 Y& |+ R
在产品存货 Work in process inventory & t% I5 X3 R) {# e! a0 i! s
原材料存货 Raw materials inventory
* j, R8 O* A4 P( {5 V/ z+ T# o# s: \起运地离岸价格 F.O.B shipping point
6 L0 ~* F! P& e目的地抵岸价格 F.O.B destination 5 {. |1 z' @( C# N ^5 v b7 A
寄销 Consignment
! z9 c1 S4 p; Y! _寄销人 Consignor
4 r. i" x$ j( u2 s8 Z, v, z: y承销人 Consignee ' D- Y v- n6 m9 b+ f
定期盘存 Periodic inventory
3 K7 G' K# j' u8 q F永续盘存 Perpetual inventory
+ s5 R$ s+ ?* j& {& ~* G$ W$ u5 d购货 Purchase 3 v) g& N5 n, B. o8 T
购货折让和折扣 Purchase allowance and discounts 3 {( q7 y( M4 h/ t' T4 g- m9 F
存货盈余或短缺 Inventory overages and shortages * B8 G! {5 s% z( i: n
分批认定法 Specific identification
4 W# q$ f4 a' D* |加权平均法 Weighted average
- e4 w! t/ M9 V6 y4 z先进先出法 First-in, first-out or FIFO W, A5 G o# x) q0 h; F
后进先出法 Lost-in, first-out or LIFO
! c; O6 j7 E$ v) W2 }; n! g移动平均法 Moving average $ I$ |: ?8 p; a, S$ q% e( |
成本或市价孰低法 Lower of cost or market or LCM ( ~6 A; e' h/ T8 t- k! _8 s9 ~# O4 m
市价 Market value
4 E" R* L$ H+ h1 r& N重置成本 Replacement cost , c$ g7 ^. C( a6 _' c: Z
可变现净值 Net realizable value
# r. Z( V4 `" M. w6 m. N$ K6 k5 M) W上限 Upper limit ( P( d; m7 A# M! V
下限 Lower limit " i3 ~1 n& _: q0 w, P
毛利法 Gross margin method
, R4 G6 ?( s: k: Z零售价格法 Retail method
$ A- p) [/ u6 x) B0 A; p `/ W r成本率 Cost ratio
# y( C1 u! `% d4 N2 O9 }8 {
+ S {) }: K) p6 V. c------------------------------------------------------------. \- q; _/ C, a( Z- K) I7 s5 @
（5）长期投资
7 Y* X7 W2 i$ L; u& O& ~长期投资 Long-term investment
6 Y, L4 A: ~3 ^: |) w+ {; M长期股票投资 Investment on stocks : a- U7 `7 y) W p) g! W
长期债券投资 Investment on bonds
m; n1 m0 a1 T4 r: ]成本法 Cost method
3 k6 a( a- ?; ^' A1 p" {. c权益法 Equity method
# q8 D3 ~9 D3 Y$ ]" m合并法 Consolidation method 6 b% s a E, b& c- A" N S0 Z
股利宣布日 Declaration date
. ?6 ?/ P, @/ }5 r股权登记日 Date of record 8 m3 R3 B" y- a5 t9 f6 d# t# s4 Z
除息日 Ex-dividend date
8 U8 {( H5 z" g付息日 Payment date + O! d9 R( J1 O$ Q# w% D
债券面值 Face value, Par value
% z& Q6 s5 T1 Y债券折价 Discount on bonds ; b" q: A+ ^) Z3 `0 U4 C5 d
债券溢价 Premium on bonds
; ~0 \4 V) |& m8 L' M f票面利率 Contract interest rate, stated rate ! F3 [: T7 a9 _, n/ B! ]4 z% d5 C
市场利率 Market interest ratio, Effective rate
6 l/ w5 F9 q/ U) w普通股 Common Stock * C( w8 H. e3 k0 H/ }* z5 A
优先股 Preferred Stock # a4 i6 |6 C/ a5 y" H
现金股利 Cash dividends 7 {( `& R, A* P ^7 O
股票股利 Stock dividends ; v, \" a! E5 W
清算股利 Liquidating dividends + Z! H2 f- v+ K: G- c
到期日 Maturity date
7 P- D h' X7 X, g+ b! J: y2 G: ^( X到期值 Maturity value 8 ~9 P# h" y& Z c
直线摊销法 Straight-Line method of amortization
+ R( u% [% @8 S9 D. T实际利息摊销法 Effective-interest method of amortization
1 P1 O# \; A. W" ]2 q0 f# W. C ]% v! D) Y4 C4 S
---------------------------------------------------------# Z" a7 {* ?( \2 y2 [" V* Z
（6）固定资产 4 F) Q6 i4 u. N: x2 K3 U
固定资产 Plant assets or Fixed assets
' W! Z7 l3 n1 Z' n; _: n( d: } S/ F& h原值 Original value
& {/ [$ f9 v' ^& [8 P( Y% ^预计使用年限 Expected useful life 8 G1 w& J1 d: m! o7 I9 P
预计残值 Estimated residual value ' z( y' z! q2 i$ N( j
折旧费用 Depreciation expense J. l( u/ \; O. s% Q/ X t
累计折旧 Accumulated depreciation % Q+ N+ |$ Y P1 X
帐面价值 Carrying value
8 _& K O5 d! p+ U应提折旧成本 Depreciation cost ' L* S1 j) B( p
净值 Net value ; }/ g: Z. r( F9 Z0 }) O; ~( _
在建工程 Construction-in-process
- P% G6 Z8 Q5 \) [/ w1 O8 j磨损 Wear and tear 4 L$ ^6 M* f3 ?% t
过时 Obsolescence
$ h3 o/ ^% b% D6 u5 ]% D+ C直线法 Straight-line method (SL)
2 N _0 P% a B( h8 w+ O- z, F工作量法 Units-of-production method (UOP) : |# Q) s6 }8 X) n4 a, `
加速折旧法 Accelerated depreciation method
) x) t) v! B2 e9 L g9 R双倍余额递减法 Double-declining balance method (DDB)
% Y; u' `+ f# u2 Y; A年数总和法 Sum-of-the-years-digits method (SYD) ) F; i' r+ S3 v# C
以旧换新 Trade in
6 x S$ |7 Y& D2 i- D( e; Y; K经营租赁 Operating lease 3 e+ r9 r6 _! J* i/ a, Z
融资租赁 Capital lease 9 h' f, }* H% K
廉价购买权 Bargain purchase option (BPO)
/ U" L: p& E1 e( ^+ W8 _% g$ Z资产负债表外筹资 Off-balance-sheet financing
* d- b) O1 }/ D: U! h4 [最低租赁付款额 Minimum lease payments" X; L2 g6 I# ?& m- N& i$ I
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. V" b- m4 Z( X# E/ u/ k（7）无形资产
3 e& p, M5 C+ K) T2 N无形资产 Intangible assets
+ \4 u$ c& K2 F专利权 Patents : h3 \! }& d3 t# B/ L- S- I- ~: s
商标权 Trademarks, Trade names
, z( d5 J; G5 ?( [$ H& w: q著作权 Copyrights
& e7 V/ Y, `, {! c3 [3 K" h特许权或专营权 Franchises 2 h. p) N8 Q& x1 _
商誉 Goodwill ' i* r+ _2 W+ X# q
开办费 Organization cost & O6 Y5 o1 s; q7 D! {8 T4 G
租赁权 Leasehold
* t# W- ]6 v& y( Q4 R# X Q# ]8 J摊销 Amortization & X% m$ `( X6 T8 ^
--------------------------------------------------------6 Q3 o, b$ R" B) i9 @
（8）流动负债
, Q$ m1 p, ?* c负债 Liability
$ Z# k9 G; l/ z. m( \) T流动负债 Current liability , p" l K1 ?, g; O& i& E
应付帐款 Account payable
* {& E% V/ z7 F+ h应付票据 Notes payable
0 V0 J: n$ d. {* V" C贴现票据 Discount notes / @% I) E5 O7 s+ B! V( k' ^5 q" z
长期负债一年内到期部分 Current maturities of long-term liabilities9 x/ n5 [8 u3 W) y2 Q$ K
应付股利 Dividends payable
: T$ \' [% p% ?/ r @/ ~* g: t: M" F预收收益 Prepayments by customers % I! r5 t N! S$ r: Y
存入保证金 Refundable deposits % `9 T# G9 ^' ?
应付费用 Accrual expense 5 K( Y/ s6 ]# I4 }, e& h! q6 j
增值税 value added tax
# O8 {. q! |1 w& [营业税 Business tax % S: {. |: j5 O' x8 e
应付所得税 Income tax payable
& n6 n. o s" Y& c3 ~: D3 \ O应付奖金 Bonuses payable
% q* W- |4 Y" L8 L产品质量担保负债 Estimated liabilities under product warranties
O: p. H$ \# x& h8 O# U; N8 \* D赠品和兑换券 Premiums, coupons and trading stamps
7 l& v+ O; \' ^+ O0 Y或有事项 Contingency 5 E1 m: J' J$ R3 X( `# w5 u G' f7 g
或有负债 Contingent ( y3 s& s. r5 v& m: l5 u! F8 D+ `
或有损失 Loss contingencies
) S4 @$ d7 ?6 c5 D0 B0 D或有利得 Gain contingencies
/ i( ?) w& v6 S9 ^% m永久性差异 Permanent difference 9 ~7 h( N) H2 g+ E' a% ]
时间性差异 Timing difference
) x" s: i/ \9 H5 l应付税款法 Taxes payable method
& m5 P' r0 e/ l- B纳税影响会计法 Tax effect accounting method
1 z0 _# V+ r2 Q# V) Z1 D* v递延所得税负债法 Deferred income tax liability method
* [! p1 d2 _& A- I9 c2 Y: }' l( ?1 I# R- h2 a- {+ b5 v1 Y
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+ w! _' f2 R7 D/ e4 B5 o$ v6 z" D+ E（9）长期负债 + k0 h0 u# V$ d+ s. p+ V* W4 R, Q9 L
长期负债 Long-term Liabilities 1 a. S+ u' c$ K
应付公司债券 Bonds payable ! |9 g; |6 M$ \8 A; [
有担保品的公司债券 Secured Bonds
0 b& B6 W' Y1 {: e抵押公司债券 Mortgage Bonds
: }) H9 @$ O" V! i) ]. K5 j& \保证公司债券 Guaranteed Bonds
' M) g8 K8 K0 S, k! H8 }- x9 l信用公司债券 Debenture Bonds
/ @! B' g) h, }7 u, ^一次还本公司债券 Term Bonds ! y, p/ A7 W% w2 Y- @. |. E" x
分期还本公司债券 Serial Bonds
: q, O0 ?9 d7 G1 @* k1 ?( O可转换公司债券 Convertible Bonds
# |! x- p1 B- X2 R0 [: A( Y可赎回公司债券 Callable Bonds
1 _/ e- U: D& ]% U; @可要求公司债券 Redeemable Bonds
+ i- m: q0 b9 @& B- m记名公司债券 Registered Bonds : E# N5 x" X+ |% d& N6 y0 D
无记名公司债券 Coupon Bonds
& [5 J0 g! u& d/ v4 P普通公司债券 Ordinary Bonds
' M- g9 U' O. \4 o- t收益公司债券 Income Bonds
) Z9 X8 k" S$ g) E, f# a/ e& i名义利率，票面利率 Nominal rate
! h" ? f. K4 D) Z% O' h8 E实际利率 Actual rate
: z( Y+ E7 N( X. o: ~有效利率 Effective rate ( E1 X0 f9 Z& u3 R/ _. {; D
溢价 Premium
4 v* v$ K. r" ]: Z: {8 S2 x折价 Discount 9 g6 w9 j; H3 o; w- G) b
面值 Par value
1 ~* W' ^. W$ b直线法 Straight-line method
+ I/ l/ r4 ]8 T- t3 c- Z实际利率法 Effective interest method
7 {- B$ F4 A! z到期直接偿付 Repayment at maturity - s# {1 T# x$ |1 @, r" M
提前偿付 Repayment at advance
& P% `& P1 v! t偿债基金 Sinking fund * E2 u% c- H G% m: K
长期应付票据 Long-term notes payable
9 `) x3 w6 P o5 M/ N0 x* m抵押借款 Mortgage loan
+ g# M' e( L& V( h5 i--------------------------------------------------' |. l$ M, z8 } Z8 w; b
（10）业主权益 - @! g' j4 Z6 _. u
权益 Equity
# S8 G# B' @0 {业主权益 Owner's equity 8 h; h3 N, F# i, j: u2 |0 N- `1 u2 r
股东权益 Stockholder's equity
8 V* j( S' p4 O, {9 b. @投入资本 Contributed capital
% V5 B% e w1 b V缴入资本 Paid-in capital
8 `* |/ n* J5 X' Z7 b- s股本 Capital stock
& `0 w0 b" u+ g" o* Y+ ]资本公积 Capital surplus ' a& t/ G) Z5 L# C* z
留存收益 Retained earnings 3 {! A6 g5 H& Y( B
核定股本 Authorized capital stock
. R* d. L8 e5 W实收资本 Issued capital stock 5 E5 a8 J: G1 }" i# h7 T" N
发行在外股本 Outstanding capital stock / P! _" M4 \$ C' Q4 a9 J y) c
库藏股 Treasury stock
1 ~$ V! H0 M0 l" |普通股 Common stock & b# n3 O3 v* h0 K( i6 w
优先股 Preferred stock . e0 ?) g+ M7 n
累积优先股 Cumulative preferred stock ) E# s) {; q8 z0 h
非累积优先股 Noncumulative preferred stock : Q: P# W" U6 q, w& r5 r
完全参加优先股 Fully participating preferred stock 9 j* D4 D; b9 v
部分参加优先股 Partially participating preferred stock
# f$ l1 K4 |: a9 P! ?' ]非部分参加优先股 Nonpartially participating preferred stock
8 C$ E6 `0 G8 A; `3 x现金发行 Issuance for cash
* ?% `& r. t# j& \非现金发行 Issuance for noncash consideration 6 a) Z4 U, j. Y" ~3 C$ v. X
股票的合并发行 Lump-sum sales of stock
+ u8 d! L7 O8 |- u- d+ A. L, U0 a/ [* D发行成本 Issuance cost
( S b8 Y5 w: A$ }+ b成本法 Cost method - d9 u/ Z' `5 H! q' Y8 ~. K; d. Q) J5 A! ~
面值法 Par value method 5 Z& Z1 Q! u% H& I2 E8 `2 r( Q
捐赠资本 Donated capital + l0 I: M0 ^* b9 P+ B5 z H4 [
盈余分配 Distribution of earnings
t' Z2 }+ p4 t+ k' V: ~) I股利 Dividend
0 y6 Z$ `, |7 ` Z# w. K$ a股利政策 Dividend policy + M0 s8 c9 X( j, o, A$ K6 Q% I
宣布日 Date of declaration ( n: e: t/ `. H( d& G
股权登记日 Date of record D: M( F0 E" o8 G
除息日 Ex-dividend date
% K! N3 |1 B2 I* b6 J股利支付日 Date of payment 8 v: @7 O- [0 X% e* {8 L3 D
现金股利 Cash dividend
3 L9 f! s" H% V: C% b1 b& u股票股利 Stock dividend 6 W) l( G4 g! Q0 l7 h
拨款 appropriation 3 Q/ d F( f. a3 _" A
------------------------------------------------------------
/ Q" F% E( Y3 ?6 s- P4 y（11）财务报表
$ K, M* z9 E6 ?% K; w3 p A财务报表 Financial Statement
: z9 L- C: e8 ?% r( N1 d& x) S' y资产负债表 Balance Sheet
m9 J G( N& M4 i& P8 c收益表 Income Statement
9 P. Y0 x6 W* ^ G* R帐户式 Account form
% z5 Z7 ~: t* Y$ ]+ S: F3 p* Z! c报告式 Report form
. y1 ~+ w8 P2 P, F& e/ W6 C$ _编制（报表） Prepare
% j6 ?1 w. L; c( {; y5 |工作底稿 Worksheet / {5 ^& \$ W# l# y1 Q7 r/ V
多步式 Multi-step
# q# W" q* i8 F5 U) U3 i7 c3 V单步式 Single-step
; X! X9 E; T: p& r5 K2 L( P: B) x----------------------------------------------------------- g, f" ]! L& Y
（12）财务状况变动表 0 A9 e7 h; l: u; y: f) N: H
财务状况变动表中的现金基础 SCFP.Cash Basis : |. U0 j' b( |5 E
（现金流量表） ; b! U& X, G! Q
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
: X4 E. s1 H* G) O9 d（资金来源与运用表） 7 f% u* Q, W( b6 M9 l0 b, Y
营运资金 Working Capital 3 k% L, ~( P3 J4 _
全部资源概念 All-resources concept - Q9 I/ y7 _ Q) x! c- z1 K
直接交换业务 Direct exchanges
2 W' j$ R/ z: s1 r. m正常营业活动 Normal operating activities 0 F% Q- d5 W1 Z0 {! |9 f
财务活动 Financing activities
; p/ S! s3 P) b8 }投资活动 Investing activities 6 l+ }0 E# M# Y% ^9 R2 C6 ?2 q7 h
------------------------------------------------------------ W: f/ I5 m+ f; p$ p
（13）财务报表分析
. p( \. S h2 g$ H财务报表分析 Analysis of financial statements
" @5 ^# ~7 m0 b$ A, |* V) w4 l1 c比较财务报表 Comparative financial statements
0 E7 B1 s* w2 w( E6 Q5 n0 H6 p% {* ~趋势百分比 Trend percentage 5 C/ k, C0 h# x" g5 I1 {! Y" v& G
比率 Ratios
+ ^1 {& M( Y5 K7 c普通股每股收益 Earnings per share of common stock
# o$ @8 X% f6 V$ l$ z2 Y股利收益率 Dividend yield ratio
/ j/ Y, T( }" i8 S6 G x价益比 Price-earnings ratio
0 {7 J; A$ Q$ e! t普通股每股帐面价值 Book value per share of common stock
2 |4 T; d5 y5 T资本报酬率 Return on investment
z; ^( y- e) k& |" o4 O总资产报酬率 Return on total asset ) j" X, o$ M! D
债券收益率 Yield rate on bonds
/ ?& M" [8 a8 L/ X" B6 q8 z已获利息倍数 Number of times interest earned
3 G q3 H, R1 v8 R- k债券比率 Debt ratio
& c1 z7 E- E% y& Q; ?优先股收益率 Yield rate on preferred stock 1 W" w7 ]1 @' b2 X5 W% P9 P% T
营运资本 Working Capital
* L; E9 P1 ^$ n% W- }( ?周转 Turnover
: [; ^4 u5 J' a: g# _% A" g存货周转率 Inventory turnover
3 Z. i9 p' u9 a4 H9 w6 s0 N应收帐款周转率 Accounts receivable turnover
" u# k. X/ g6 _9 @( S& ]6 c流动比率 Current ratio
: ?4 u0 ^. C6 @/ C3 R: y+ f速动比率 Quick ratio
3 o9 X8 K( p( B R9 @2 M2 V酸性试验比率 Acid test ratio% Q, H t: @! Y9 R Z! v0 \9 ^& u
------------------------------------------------------------ $ P; ^: A- e0 k6 F& g
' k o& W1 ]" b7 z" O9 x4 N6 R, `
（14）合并财务报表
, w- [( S0 i! s9 @5 N合并财务报表 Consolidated financial statements 4 R8 }7 ?9 w3 L v, H, [ E: n2 N9 \
吸收合并 Merger ) k9 C# ^/ a# g" r) b9 b. p' B0 \
创立合并 Consolidation
0 J& S) p T; `. k6 h) c; l控股公司 Parent company
5 f; Q$ w4 O0 b6 g+ [7 D附属公司 Subsidiary company
" q8 W/ c( W9 g: B# }( k: \0 ?少数股权 Minority interest 2 O: X6 {- n+ b9 K+ s7 e5 O" V& }' ^
权益联营合并 Pooling of interest
; {# @* M) b9 S' n购买合并 Combination by purchase
8 G& Y0 W+ w; \4 Y* B2 l9 P权益法 Equity method ( G3 C: A! d. M6 L) s3 p* I
成本法 Cost method . N% h% ?1 x" r+ B, C
8 }$ q. f& V2 `" k" s I- e' C1 s9 t------------------------------------------------------------
& [' j# T0 {, l1 X# y- L, `（15）物价变动中的会计计量
6 Z# c! R: c1 N; V( [* Q物价变动之会计 Price-level changes accounting
; V1 S7 P7 D% o/ `一般物价水平会计 General price-level accounting
# _2 W' s9 ~2 v2 ?0 M3 p5 u货币购买力会计 Purchasing-power accounting
: b9 d/ P$ t) |0 R p: r统一币值会计 Constant dollar accounting
! H! h8 a8 M% ?历史成本 Historical cost : z E9 H/ Q; x8 E5 @2 F# F$ c
现行价值会计 Current value accounting # V% J# N* }5 B7 T
现行成本 Current cost
/ }' {: ?% K2 z' G重置成本 Replacement cost
' Z1 j n1 r: Q8 t8 \% ^* O/ G物价指数 Price-level index , q! f x* k- S2 g" n+ U
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
$ [. q. K! G1 ?( H& G2 M消费物价指数 Consumer price index (or CPI)
. d5 v" P( S$ n( r: ?批发物价指数 Wholesale price index
. \ Z: H1 Y+ [% ?7 n货币性资产 Monetary assets $ \4 C. p$ r4 F+ S! D! h
货币性负债 Monetary liabilities
. H0 \6 |9 t Q) d) A% l货币购买力损益 Purchasing-power gains or losses
* K! i0 M. I9 f资产持有损益 Holding gains or losses ( f1 Y/ y; J6 L1 z0 o+ k; X
未实现的资产持有损益 Unrealized holding gains or losses
7 @6 v q- S7 ^% ]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
