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（1）会计与会计理论 ' b& C( h3 `1 Q. F# k
会计 accounting
2 a& C; B; c0 K& I3 ~决策人 Decision Maker
: w0 v4 w/ h1 P% F9 @+ S) I投资人 Investor
$ I# `$ q$ U8 h; J股东 Shareholder
3 e- u& P. R8 N债权人 Creditor 7 ?* [8 f- j, H1 M
财务会计 Financial Accounting 9 R6 J: e" Q/ @& N I) C' w) T
管理会计 Management Accounting $ ~0 i; I; _7 x* S! {' W
成本会计 Cost Accounting 2 |6 W# o9 Z. ?
私业会计 Private Accounting
, G( m' T4 X& N) I. y公众会计 Public Accounting
) x [0 `1 K& X6 J- ~6 r s注册会计师 CPA Certified Public Accountant 1 E2 Y6 l% T; K! }5 A z8 L8 C9 P& A
国际会计准则委员会 IASC
, E; G+ ^3 n) s$ D美国注册会计师协会 AICPA
5 S/ E1 m- U% I6 v* I财务会计准则委员会 FASB
7 F3 t2 u8 E0 G管理会计协会 IMA
' k; s |' D' b6 {美国会计学会 AAA
! i+ j- T! K- N; a税务稽核署 IRS T$ I5 g" Q: |1 t4 A
独资企业 Proprietorship 8 B! t& X0 z3 l+ u) J% x& r
合伙人企业 Partnership h& f, j" M2 f
公司 Corporation
/ v- |- `" ^* w会计目标 Accounting Objectives
0 i" A, |& d/ U5 y9 l会计假设 Accounting Assumptions : z; O; h5 b% ], P: s! o' M; ~
会计要素 Accounting Elements
9 p3 b" ~5 n6 b会计原则 Accounting Principles 5 n" Y- n5 \+ n8 N9 V: M
会计实务过程 Accounting Procedures
& H3 C. B' F; z& a财务报表 Financial Statements * F- A4 E- O1 v
财务分析Financial Analysis Q" j+ s3 m/ k7 p
会计主体假设 Separate-entity Assumption
9 N# N* @3 \1 e, A* _/ U货币计量假设 Unit-of-measure Assumption
! x1 d( H; y6 y6 L% C持续经营假设 Continuity(Going-concern) Assumption 8 {- f3 R: P, N5 U
会计分期假设 Time-period Assumption
7 ]. B# C! z7 [; b# N. T; B7 _资产 Asset / T, {" G; l& p W7 u. Z
负债 Liability ; x% @. }0 p5 `8 h0 r9 G. Y; |
业主权益 Owner's Equity 9 Z$ _) |9 s: {" ]' C
收入 Revenue
$ `7 @8 V" {* s5 i- T; O费用 Expense
/ C; H' w$ Y9 r5 A) [. v收益 Income
5 C. {% r: n" N5 K, I+ O亏损 Loss
3 r) q% R. N& a3 F* p历史成本原则 Cost Principle
' V- p+ U# A# G: L" g1 \收入实现原则 Revenue Principle
& O- u0 f; V9 R* e+ h6 A, h7 l# {* r配比原则 Matching Principle " R F0 I Q; K& A0 `. d- p% k
全面披露原则 Full-disclosure (Reporting) Principle : B; z+ ~* x$ T) s4 p
客观性原则 Objective Principle
' T( ], m9 t4 [6 D, f/ k# o一致性原则 Consistent Principle
; q/ E2 a! y O7 L$ I" w% z2 T可比性原则 Comparability Principle * P# R- U( a6 ]& J* X
重大性原则 Materiality Principle
$ V) g& h: @* s9 }& v稳健性原则 Conservatism Principle
8 c; q6 \" D% M4 m权责发生制 Accrual Basis ( b) B4 d1 a0 G8 d5 C0 \
现金收付制 Cash Basis
- h7 a9 d, Y1 w( h# _财务报告 Financial Report
4 b1 w2 b" k+ m# ~流动资产 Current assets
8 @, t; F0 q7 i0 a0 `5 L* h# }- p8 d. C& h流动负债 Current Liabilities
# M! k0 t$ n3 E6 m长期负债 Long-term Liabilities
}, m9 e0 f/ y1 U9 I K7 c投入资本 Contributed Capital
, Z6 p N% r: ?& f+ T+ X留存收益 Retained Earning
8 N! ^: N* r* g4 M# F5 Z" w H+ r8 b; S
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8 V' ?0 F# I$ T P; R（2）会计循环
* ], i& m' o- |5 Y2 ^) k( D1 V会计循环 Accounting Procedure/Cycle
# w1 ]+ I. E# V: y! F会计信息系统 Accounting information System % g9 [ R/ T! J& p! ^, H
帐户 Ledger / F A% ^( s! Y+ [
会计科目 Account
8 D0 K( ^9 V0 t* a" H, p会计分录 Journal entry
! w4 N6 M8 P! t& J5 h; M- f% i原始凭证 Source Document
" S8 X: \: _5 s$ W' r' K6 \ W日记帐 Journal # n) W3 u8 Q7 M4 \+ l8 P
总分类帐 General Ledger 4 e r, k; w/ p( |0 x5 C
明细分类帐 Subsidiary Ledger
K2 I; C [' D" g0 k/ Z试算平衡 Trial Balance
* M7 S T. J0 q+ l9 F现金收款日记帐 Cash receipt journal
! u4 J5 p7 N& L8 Z现金付款日记帐 Cash disbursements journal % L, Z8 e5 T8 q: v; o, H
销售日记帐 Sales Journal : r! g! Q, y7 p/ D
购货日记帐 Purchase Journal + i3 O3 w5 X. A7 F/ t7 ~
普通日记帐 General Journal
2 @0 K" P, P( {# K# ?4 {* m工作底稿 Worksheet
5 ?+ {2 T) g# U) Z调整分录 Adjusting entries
; i" p3 V' c+ Y0 Q5 _3 T& r! k9 r结帐 Closing entries 5 W+ O" P; ~- X6 G. L7 g" _' C
4 j/ b& O( d) p, x7 _! M+ \* A----------------------------------------------------------+ f# v& g1 s. g2 M
（3）现金与应收帐款
5 c1 N3 Y+ G0 I$ Y( n8 r' r现金 Cash
( z4 c" ]2 B5 S8 o: E! ~) n银行存款 Cash in bank 9 E4 g2 _! V5 A* G) v
库存现金 Cash in hand $ r/ ^! `) e4 ^' h6 E" ]1 x
流动资产 Current assets
0 W0 J' R& B( I+ E$ }# |偿债基金 Sinking fund * Z8 B' R! [- X' y
定额备用金 Imprest petty cash 9 Q* d/ n7 \3 o
支票 Check(cheque) " n! [. P7 C$ d2 V1 M
银行对帐单 Bank statement 0 n# f+ ~6 [: f+ u, J
银行存款调节表 Bank reconciliation statement
# s) f/ F9 Q: \" k8 o* R2 w在途存款 Outstanding deposit E2 w6 V) U6 } g
在途支票 Outstanding check / w/ U8 P3 K+ ]- k
应付凭单 Vouchers payable
$ W& u6 F& g+ R应收帐款 Account receivable K9 ?" s; J! R
应收票据 Note receivable ' X2 U! ]0 r, `! L
起运点交货价 F.O.B shipping point o' R1 b4 ^6 ?4 O' h6 ?3 b
目的地交货价 F.O.B destination point 4 Y( U9 T+ {- B0 |, `
商业折扣 Trade discount $ Z4 B4 |$ W0 U
现金折扣 Cash discount ) z0 X" R6 n* {& b+ j3 m1 l
销售退回及折让 Sales return and allowance $ x. M/ P# S1 H, E
坏帐费用 Bad debt expense
# H( F* r& |. K5 v/ D! ~0 g! L备抵法 Allowance method & m. w, j' b+ r+ W# t
备抵坏帐 Bad debt allowance
; M7 u) l5 B0 P: y2 A4 d) B损益表法 Income statement approach 4 p6 Z& _& ^" G' O5 v- y
资产负债表法 Balance sheet approach
+ H3 U' `5 F# J- j* S5 ]帐龄分析法 Aging analysis method
0 A5 ]- L- F- s直接冲销法 Direct write-off method " B; b2 a* s, v+ W5 o5 p9 u6 r
带息票据 Interest bearing note
6 u8 M) S0 O- W, h9 c7 ~& r不带息票据 Non-interest bearing note
! r& e: x8 f1 A" p7 ]+ q& w. O出票人 Maker ( }+ ^5 b G+ G7 c5 K7 e
受款人 Payee $ z5 M) H. e# l
本金 Principal 0 L4 o* }% x7 m2 z' z
利息率 Interest rate - D+ |/ d3 I* n6 h# ^- _4 K
到期日 Maturity date
0 a" X1 `/ V& M, z4 `本票 Promissory note
$ g% Y# E- F5 o/ r# B贴现 Discount + E) G$ g8 x4 q1 p+ {
背书 Endorse ) \! n {$ G6 R$ G. {6 y
拒付费 Protest fee
2 V) v& x3 J+ @6 V
1 D. h( E, `* ]------------------------------------------------------------
6 K* w2 g8 m, Y) ~. y9 l3 U* |（4）存货 3 P) e) T7 u7 b- w- r) U
存货 Inventory
8 g% r h! X. T; X; H商品存货 Merchandise inventory
1 O: r* q( ?. r0 g% Q产成品存货 Finished goods inventory - r' r6 A) ^, V+ B, y9 u% i
在产品存货 Work in process inventory
* F7 N! i& T$ O2 G$ g: U) Q原材料存货 Raw materials inventory : S l k2 h M, w* K2 E y+ n1 s
起运地离岸价格 F.O.B shipping point
. p# W. V6 m7 C; Q. `* m' Z" B目的地抵岸价格 F.O.B destination
" }# f c1 G& G8 Q9 D% c寄销 Consignment
& T7 a8 ?5 ^# X7 u' E4 P& B寄销人 Consignor T, }0 r# G8 }. M/ p0 A
承销人 Consignee
. c. x- V4 f, i: d2 j0 r) q定期盘存 Periodic inventory
R" I: P0 @+ o3 Y, W永续盘存 Perpetual inventory
. r! F+ d- S( _" k" T8 f购货 Purchase - D% b$ L& o6 H- n
购货折让和折扣 Purchase allowance and discounts
& i( b7 u4 y! i) ^9 ?8 t存货盈余或短缺 Inventory overages and shortages
' F) b0 N/ u3 J% V# t分批认定法 Specific identification / q# ~& R4 p2 j, m$ W; |
加权平均法 Weighted average
* O( b- l! R9 N先进先出法 First-in, first-out or FIFO
" o% n; q9 a0 P H- @0 ] m后进先出法 Lost-in, first-out or LIFO : r* L U/ Y3 w! g% M/ f* n% f9 {& i
移动平均法 Moving average 6 V! `. f; Q- s& w
成本或市价孰低法 Lower of cost or market or LCM ! ^9 U0 e4 A4 y* k2 Q0 x+ \
市价 Market value & J4 I+ r: R# y( J
重置成本 Replacement cost . D W5 s/ c6 z! \/ s
可变现净值 Net realizable value
# t* S, o( d) i+ z" h% Q上限 Upper limit 7 R+ a3 E% h$ F0 h
下限 Lower limit 4 }5 B+ M& i7 i( }* M
毛利法 Gross margin method
/ e! a" z- D3 m1 I零售价格法 Retail method 7 o) C# h4 B7 a# r0 o, L* D& T
成本率 Cost ratio
c$ {1 F+ e7 ?7 O1 n
: J7 s. B0 m0 \3 ?# A5 R. v------------------------------------------------------------
1 {; v8 @- d4 H4 T- Z- f8 r8 W（5）长期投资 * p$ W1 C$ i$ C0 _& v3 U; f) y
长期投资 Long-term investment + l' v" M& n. j& @: q( T
长期股票投资 Investment on stocks
8 i( X1 f2 ?5 N1 o4 _6 ?长期债券投资 Investment on bonds
3 N: _: Z" N' g1 Y成本法 Cost method 8 S; G+ G) Y, Y, l$ C& {
权益法 Equity method
* a' A1 z! }/ d6 o3 _. ?- b* e合并法 Consolidation method
; _; P9 T) o8 j股利宣布日 Declaration date
% V7 c. }3 G" h4 w股权登记日 Date of record
# o8 I- s, ^6 J7 p2 S$ q! {除息日 Ex-dividend date
9 i2 k, L v5 y- j ^' U. U付息日 Payment date
9 [6 A' z- H G9 p) J2 @债券面值 Face value, Par value
' @" X% A& J3 q债券折价 Discount on bonds
' F2 i2 B# F& K8 U9 y/ e1 T& a% t债券溢价 Premium on bonds 8 A" W" _' T5 b* n( C
票面利率 Contract interest rate, stated rate
8 Z# F, L5 q. [; i8 E市场利率 Market interest ratio, Effective rate 2 R4 {( _/ H) M& D! F1 T
普通股 Common Stock
# j2 Y! o! A: e$ n9 H2 w" }优先股 Preferred Stock 5 l7 A: |5 Q) Q8 d2 B9 H9 F7 V
现金股利 Cash dividends
: X" I6 D* u5 F. U4 ]股票股利 Stock dividends ) } \, @( A" R& t5 r
清算股利 Liquidating dividends
# m/ d4 `! E$ e& q- Y; R到期日 Maturity date . C9 p! ?! @3 D7 Y
到期值 Maturity value
A7 ~* L* L y7 f直线摊销法 Straight-Line method of amortization * N" T+ X8 E Z& g3 a" x
实际利息摊销法 Effective-interest method of amortization
2 u, Q' s" N8 q) w" ^ u* A0 p) i
9 \- P/ U# w/ Y* C$ }5 e d3 q2 k---------------------------------------------------------6 V, O& L0 }' Q
（6）固定资产
1 ?5 U6 q4 m0 l1 \; P固定资产 Plant assets or Fixed assets
9 Z; U8 m! A9 c8 i- n0 A2 x原值 Original value
9 u7 O" [( P+ a+ V# j0 E. F, X预计使用年限 Expected useful life
+ O* t1 e1 o+ ~ i4 [预计残值 Estimated residual value # ^; V" U" q4 e/ y+ t2 ?7 p
折旧费用 Depreciation expense ! A/ `' n4 {% i4 G
累计折旧 Accumulated depreciation
7 l* I* W; b o6 C$ V- v% S. s8 z" [帐面价值 Carrying value
& @$ i- i! b7 c6 ~8 |7 \+ q4 Y应提折旧成本 Depreciation cost
3 F. ?( J& P! n4 b* L净值 Net value
9 \4 C' |3 T, i& J在建工程 Construction-in-process 9 ~* t" q. Y8 _0 s- ?
磨损 Wear and tear 7 E8 k9 ~& a6 C4 l5 ^
过时 Obsolescence
- B) s4 `$ q6 q' u; y直线法 Straight-line method (SL) & X( k. S% x9 y. ?& q4 `' q
工作量法 Units-of-production method (UOP) $ S: J6 t3 Z" ]8 z( W3 R5 P( H, q
加速折旧法 Accelerated depreciation method
) F2 G0 A6 k8 I4 \8 h& @双倍余额递减法 Double-declining balance method (DDB) ! b6 o: D9 T& U I! |4 ~7 h y7 b
年数总和法 Sum-of-the-years-digits method (SYD) . G. O& y5 w- x- F/ ?
以旧换新 Trade in 3 C8 m, M; \7 C% x& p
经营租赁 Operating lease % o5 \ n+ ^( V" r$ m' ^- A4 O$ x3 }
融资租赁 Capital lease
5 E+ Q- `" z! ^: b廉价购买权 Bargain purchase option (BPO) 0 O8 e' w. Q9 w5 |9 o, x9 I
资产负债表外筹资 Off-balance-sheet financing
+ } l- Y4 B: Q" }5 G最低租赁付款额 Minimum lease payments( N5 |4 j4 ^1 F" G6 N
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, {% v3 z5 X9 x" k3 T; T（7）无形资产 ! p" Y/ e( d1 k' }+ _7 [
无形资产 Intangible assets ( k ~( [; t; Z( U
专利权 Patents
8 ?% u' }, H+ C, { o商标权 Trademarks, Trade names / w3 T0 N. K- k$ o7 z
著作权 Copyrights
2 A9 K* [9 t! A特许权或专营权 Franchises
6 {& ~0 R s1 D: @( y商誉 Goodwill
' L; H: p2 e0 ]. ~0 P9 b" h开办费 Organization cost
$ X7 k: T9 p. j/ v租赁权 Leasehold + u5 P; e- B. O9 |
摊销 Amortization
/ K0 P6 _9 ^% O: o--------------------------------------------------------
1 ~; F2 V. S- k" v( l& _（8）流动负债 + S- \. H n" ]4 n
负债 Liability ) U6 b- @; Y1 m6 {6 }$ }) y
流动负债 Current liability
0 G2 i& a4 Z* L- [: p% j$ m7 ^应付帐款 Account payable
& u' z9 e; }; f; B7 J3 G) I应付票据 Notes payable ' z h/ F& R% E( ?0 a7 y' l
贴现票据 Discount notes
- r" e1 I( [; s长期负债一年内到期部分 Current maturities of long-term liabilities7 s+ H# ~$ c2 n$ z, [0 e
应付股利 Dividends payable
" Y& X2 @4 i3 u预收收益 Prepayments by customers
% d9 P) Q0 o5 o存入保证金 Refundable deposits
: K: G9 P0 v# q6 o/ \8 n+ I应付费用 Accrual expense 5 o% T M6 v* j3 ?
增值税 value added tax
& J- [9 T% x8 T4 M6 k' H# R1 X营业税 Business tax
/ E$ q8 Q* ~' h5 C- Z8 E: W应付所得税 Income tax payable
5 f, m# |$ H2 ^应付奖金 Bonuses payable
1 u# c- U" D3 q. t9 R0 B* H7 w产品质量担保负债 Estimated liabilities under product warranties
, i) X! H; ~1 q' P) ^% E赠品和兑换券 Premiums, coupons and trading stamps 4 a5 ~, N3 Z. r, J: g
或有事项 Contingency
. f8 j1 J$ p6 ]: p5 J9 |或有负债 Contingent
8 N+ U0 }: |+ r& e$ p! N- n a或有损失 Loss contingencies ! `& a5 L$ {; [
或有利得 Gain contingencies
9 x/ r- E6 |: ?$ H+ f; L. m' w6 `0 [永久性差异 Permanent difference & R$ B) i/ g' E# G* }" C
时间性差异 Timing difference
7 ?4 N1 X* |% e; J x# T# O/ i应付税款法 Taxes payable method 7 \" T) P5 ?& B4 B4 ~* } H
纳税影响会计法 Tax effect accounting method ! ]' N- h; M# w7 e2 p1 J
递延所得税负债法 Deferred income tax liability method
2 ]/ H) f, J* k6 o. h3 U: ]: y# @' D
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" w q7 m, l& ~7 j# {& T（9）长期负债 / l& }3 f! [- o8 g1 q! n* L
长期负债 Long-term Liabilities
) F. | x( k5 l* i* ^- _3 S, @" R7 A应付公司债券 Bonds payable ( R. V# c) D' g" ?( t) B$ q
有担保品的公司债券 Secured Bonds
- V0 L' n# S7 m7 }: v# T抵押公司债券 Mortgage Bonds ! L! ^7 |, p+ @
保证公司债券 Guaranteed Bonds / P! g: ], r% F2 j$ j
信用公司债券 Debenture Bonds & V. r- f7 l; q3 Y- \* N, L3 q
一次还本公司债券 Term Bonds
" E& q3 c7 M& f1 E. \; d6 ^8 L分期还本公司债券 Serial Bonds
% o6 r9 o6 E' B可转换公司债券 Convertible Bonds
{$ l- e' f5 I( p可赎回公司债券 Callable Bonds 8 J3 [8 K' h( O
可要求公司债券 Redeemable Bonds + Z+ T5 F2 E/ X: @6 K0 e) Y
记名公司债券 Registered Bonds 8 ^) B4 o( |# X. f3 y- l
无记名公司债券 Coupon Bonds
2 c3 I& U% L3 u# _! o# E. a普通公司债券 Ordinary Bonds # y( S) x% g v B3 I
收益公司债券 Income Bonds
7 _2 _; S- O' g0 c! \5 q5 y名义利率，票面利率 Nominal rate ! d/ I5 Y4 k3 C* M) y/ D8 O- T
实际利率 Actual rate
: L5 q! V0 }' e3 V% _, w有效利率 Effective rate & d' K% S" I# _$ f; p+ v: u5 ~9 h
溢价 Premium i8 _4 Y# z; h- j+ m! Q6 i2 s/ ~% m
折价 Discount
+ n$ z1 f8 H) o! C) H面值 Par value . w/ I! J# P2 y) [5 Y e# f
直线法 Straight-line method
4 X: c. f3 h; g% l* m5 U, ]0 C实际利率法 Effective interest method
6 `' b4 a; Q/ i5 d6 _* g. X到期直接偿付 Repayment at maturity
5 W" l. w, s& j6 ~提前偿付 Repayment at advance
- j7 Y9 v" ]& J6 I偿债基金 Sinking fund
6 B; ~6 n# K: J* w! X长期应付票据 Long-term notes payable 7 i9 j3 Y" Q& Q# R' i! h7 T
抵押借款 Mortgage loan
+ k. A; z& F7 _" x( P. D+ ~( `* D--------------------------------------------------) k. d0 R0 S# h, t: _, E7 f
（10）业主权益
! s' H: {* {. W5 T权益 Equity 1 D* T% V4 u% s$ B
业主权益 Owner's equity \1 }) Z/ G8 S2 |3 R
股东权益 Stockholder's equity 5 L5 k3 \2 d. v* u& i- g6 ~
投入资本 Contributed capital , b* p8 N) |# Z, [3 f- b3 z# b
缴入资本 Paid-in capital 4 Y% H: R0 |* h8 G& _6 K
股本 Capital stock
A; l' Q( v8 C- h& f资本公积 Capital surplus 2 W1 g7 i! M) Y2 D
留存收益 Retained earnings
9 K6 N; B) _4 c0 x5 Z, ^ a核定股本 Authorized capital stock + _7 W% s/ K5 F4 S/ S
实收资本 Issued capital stock
: z" a: c V/ o' {发行在外股本 Outstanding capital stock 9 O* T$ m, c9 x+ l' l: k) |2 v# K! r
库藏股 Treasury stock
9 I& k( s U, a; f" U( p0 i0 C普通股 Common stock * e+ F1 e, S- [* j$ Z$ k
优先股 Preferred stock 9 T: H) p* V2 L. e6 t e' T3 u
累积优先股 Cumulative preferred stock
5 _0 d* V! l5 s4 m6 c非累积优先股 Noncumulative preferred stock
% ?5 b% [; S( f; n完全参加优先股 Fully participating preferred stock 0 W a6 y0 L2 ?6 {
部分参加优先股 Partially participating preferred stock
5 N! z I) Q1 W( U: p/ i$ X非部分参加优先股 Nonpartially participating preferred stock 4 X; e( U: K% R, R; L7 c% }' a
现金发行 Issuance for cash
# j( _ ]1 Y0 c& Y! ?* z& g非现金发行 Issuance for noncash consideration 1 u) s" P. W0 ]9 u
股票的合并发行 Lump-sum sales of stock
! V! U& e6 w& J发行成本 Issuance cost
8 M! L+ }) m6 t. Y! J }; `成本法 Cost method : Q2 t; e3 r1 h# a- i2 p- S2 L
面值法 Par value method
, T; J% x* P8 e, _9 o捐赠资本 Donated capital * e& V5 a0 ]! Q3 L- l+ Q' C4 |) B! u
盈余分配 Distribution of earnings
7 x! @! w; y" c2 b股利 Dividend
% W [* Q6 R4 l4 H7 i5 s" w& o. [股利政策 Dividend policy . ?, Y) U, L' l, d a' E, X+ T
宣布日 Date of declaration
# X% }5 a# l6 I% p) @, i股权登记日 Date of record 7 {" ]$ c8 n% X& m
除息日 Ex-dividend date
3 W2 a/ o- r* u4 |9 \4 N股利支付日 Date of payment 4 w' C# W/ ]8 M
现金股利 Cash dividend 5 W2 D% m, T: B; U+ j$ }1 `
股票股利 Stock dividend
: |1 _/ j: \* d. [拨款 appropriation 0 W7 g+ V, f* _) W M. G3 H; W
------------------------------------------------------------9 g' C Q5 k% P6 H0 Y
（11）财务报表
# g6 g% q& r3 b' q$ g, P- T4 H财务报表 Financial Statement 4 V# M5 y$ D; f u8 Q" R! m
资产负债表 Balance Sheet
0 k( l$ M8 a8 ^' S. J, ]9 O8 Q收益表 Income Statement
6 V! \; Q) E1 R/ N2 n帐户式 Account form . ]# T; m1 @1 Z k/ v5 a/ @
报告式 Report form ! h @5 T+ A4 K0 e! \/ U1 e$ g
编制（报表） Prepare
- o/ X5 {, i/ C) x工作底稿 Worksheet
& i$ x- e7 O& Q5 b多步式 Multi-step [" f% \$ | S. ?$ [9 _. `( ]
单步式 Single-step
' j1 B1 c2 i0 ?9 |8 L-----------------------------------------------------------
. a i( \: r0 I! K! U0 Q# e$ e! w- a（12）财务状况变动表 # k) e& R) b4 R/ v/ Z5 N( E
财务状况变动表中的现金基础 SCFP.Cash Basis
4 Y) T4 w$ {8 f1 ]' n% k（现金流量表） ' c% J( ^1 i! I: `7 o
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
0 s% J [& b3 B1 p5 S. p6 a（资金来源与运用表） 8 o8 e, r0 i1 D3 C6 x9 f
营运资金 Working Capital ( U, ~! \% Z1 G# ^
全部资源概念 All-resources concept
3 d* i$ q, I" t+ c/ z/ F) L直接交换业务 Direct exchanges
# B1 Z- P$ s$ b/ D6 T7 j; l* ~ U" Y0 l: Z正常营业活动 Normal operating activities 7 X( m2 w7 `+ Y2 C3 F, o5 L
财务活动 Financing activities " ~3 M J3 ~+ H! ~+ \
投资活动 Investing activities
`( L% _% }) A" B7 f3 G-----------------------------------------------------------8 i1 }; W) A6 O4 {
（13）财务报表分析 3 [3 ~0 B2 p' q3 v9 F8 k
财务报表分析 Analysis of financial statements 5 o2 I. m2 v* Y; f. d9 V* X# T0 I
比较财务报表 Comparative financial statements 1 D4 @6 R6 q9 h( V1 h! N
趋势百分比 Trend percentage
( w7 {6 F6 P C" u! `( \比率 Ratios
! f: i, s; |. e1 s$ w% p普通股每股收益 Earnings per share of common stock - w* W9 r9 n3 r& t
股利收益率 Dividend yield ratio 5 S# k. ^1 X" P) c+ d) U
价益比 Price-earnings ratio " x6 X+ g5 N" M1 q5 h
普通股每股帐面价值 Book value per share of common stock
6 D9 N9 ]+ z0 p- d5 G资本报酬率 Return on investment
" `7 b* q0 {2 `+ c- F7 r总资产报酬率 Return on total asset
# _+ k; V# Q8 H7 o1 S1 a债券收益率 Yield rate on bonds 7 t3 \' l# x9 a, b
已获利息倍数 Number of times interest earned 6 N4 y8 N0 B& C2 F# c4 N" z# @6 R4 V1 w
债券比率 Debt ratio 4 g0 T/ N. Q' L1 {5 x- s3 s: J
优先股收益率 Yield rate on preferred stock
* M5 F% n4 w2 f& X8 ]4 F, p营运资本 Working Capital
, p. g6 S7 I4 r; G7 h) t# @+ A8 _周转 Turnover 2 h' g; I+ u$ N5 o
存货周转率 Inventory turnover
3 ], C: C2 ^* x" H- j7 C应收帐款周转率 Accounts receivable turnover
1 X5 n6 Q" p* J( E流动比率 Current ratio
: A# N% r6 T7 S3 h1 U& z速动比率 Quick ratio ; C% M! b( Z+ v d
酸性试验比率 Acid test ratio+ O; G! L- g* W4 }
------------------------------------------------------------
& s! \8 `7 H& A8 t3 \5 y2 v, R2 c: m9 Y
（14）合并财务报表
* u) V8 p, s9 V合并财务报表 Consolidated financial statements
; N! M, Z! R9 H* C2 |: L( ~吸收合并 Merger , Z- j( [5 w; j9 r8 ?& E( L
创立合并 Consolidation
, O5 m$ t3 d' a8 Y% c控股公司 Parent company * H1 u+ e. g1 v
附属公司 Subsidiary company 7 S/ R3 C% ^9 H; M* p% v9 |- A
少数股权 Minority interest
# q9 ]5 k, j. |9 r/ E权益联营合并 Pooling of interest , i& ^6 N. p# X; N
购买合并 Combination by purchase 3 U/ b, E- j6 G+ F \5 Y( G) |
权益法 Equity method
$ k! Z" Y& G3 M成本法 Cost method
/ B! z/ D+ J' O# H
5 w s4 j( u0 W" N6 |9 q------------------------------------------------------------
; ^' |- V: [5 {! G+ t（15）物价变动中的会计计量
9 `* h4 u" y) q* [ u y物价变动之会计 Price-level changes accounting
, z6 @9 n+ F V& c; i" b' |0 s一般物价水平会计 General price-level accounting 9 I! `% I7 B- r: @9 J! s
货币购买力会计 Purchasing-power accounting : E: i7 v+ y& ^; i5 ^0 U/ c
统一币值会计 Constant dollar accounting ) h! J3 v4 F* R9 h% Z+ ^: x
历史成本 Historical cost 5 i. i( J* e- A, E4 F3 X% D& U
现行价值会计 Current value accounting 2 `1 Q5 }; }! p& J$ l
现行成本 Current cost
b1 b0 N: B5 g o重置成本 Replacement cost " E9 J7 `- @( F9 f& j% ~
物价指数 Price-level index
# w. k5 W L' F8 C1 D7 D; e1 X1 \' z国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ( w5 L* ?) C$ l7 k, u
消费物价指数 Consumer price index (or CPI)
7 Y& t7 [" h& C$ y6 R批发物价指数 Wholesale price index
+ Q8 E' F9 o, ^( D% k& }7 j4 P货币性资产 Monetary assets
# o, C" W2 k) \; Z. K# E0 E货币性负债 Monetary liabilities
: u$ ?# \! i' l, @货币购买力损益 Purchasing-power gains or losses
- e* F: o8 A0 `, K' z资产持有损益 Holding gains or losses
* f, y2 n* j3 s5 L未实现的资产持有损益 Unrealized holding gains or losses
9 l& [) V0 x) W) q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
