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（1）会计与会计理论 2 ]) y t7 Z. E; i8 m; y9 R
会计 accounting 9 \0 \5 F- d4 R
决策人 Decision Maker ( B, K. @% F j% l: l1 F: f
投资人 Investor 9 V3 U0 L# y% E
股东 Shareholder 4 u$ @" C0 v: D+ y0 E7 [
债权人 Creditor
" x- i: j) `+ h, L( t) |8 ~4 i, F财务会计 Financial Accounting
0 {! q; z; }8 o. G" X管理会计 Management Accounting 9 \1 D4 w+ c& M1 ^) R& s$ c' `$ U* ~% ?
成本会计 Cost Accounting ) N! l. ]* t* [9 y
私业会计 Private Accounting
, i. `1 }+ {* V3 k4 [; S公众会计 Public Accounting
% j2 V3 z" x3 g: r7 R$ I( L注册会计师 CPA Certified Public Accountant 7 h4 U4 ^7 n+ x9 |- L" @4 |
国际会计准则委员会 IASC
5 ^5 P1 N) ]4 W( A% _/ \# K美国注册会计师协会 AICPA
" U+ q, Z7 U7 Q8 S; e财务会计准则委员会 FASB ; V5 |! i( n; L) f/ Z ~
管理会计协会 IMA. E7 {# y. U( Z6 x$ b1 q V4 s9 P
美国会计学会 AAA 5 F( G1 F% H8 b0 D4 p
税务稽核署 IRS ) H+ @3 y8 \! u2 B
独资企业 Proprietorship
) N z$ w9 |9 q) m合伙人企业 Partnership
6 f( I3 P6 D! E; v/ q公司 Corporation & ~( ~& a) F) P; g9 j3 P U
会计目标 Accounting Objectives 7 C( N3 k A$ l/ I5 q
会计假设 Accounting Assumptions
/ D4 H. a+ C% ^% e会计要素 Accounting Elements
) G* _; E# @7 o会计原则 Accounting Principles + X) G# |: ]/ O; r9 n
会计实务过程 Accounting Procedures
% i4 {. u7 K9 n% V; a) @: e财务报表 Financial Statements
9 _5 {1 N! Q2 y0 w% T) U2 W8 k财务分析Financial Analysis 4 R2 _. Y# R& Z0 e
会计主体假设 Separate-entity Assumption 2 e( i+ q e4 e; m
货币计量假设 Unit-of-measure Assumption
& k& g: `' P' ^: D持续经营假设 Continuity(Going-concern) Assumption - i) a2 W7 H, X; a
会计分期假设 Time-period Assumption
0 ?0 Q& O* S: H" m# }资产 Asset
( @& Z" K2 V4 l$ \$ m+ ]负债 Liability
5 E/ p: v; v* j业主权益 Owner's Equity
$ Z t2 d, \. a8 `收入 Revenue
" o' k4 A/ x9 g: t& o费用 Expense + z% t0 l8 N( F
收益 Income ' E' t& c9 F( S' ^
亏损 Loss
4 v, T7 k1 z2 a6 ?! Q历史成本原则 Cost Principle
% K, |) q& q0 B5 y# \0 E$ U$ k收入实现原则 Revenue Principle
5 s& {2 \$ |8 x6 d0 w& M. O配比原则 Matching Principle " `9 r. L% i: A' l0 P, I
全面披露原则 Full-disclosure (Reporting) Principle 5 U) x2 O9 b7 Z I. b
客观性原则 Objective Principle
1 {. j6 K+ ^* E9 j9 u& W一致性原则 Consistent Principle 7 r; I2 N& w% W! P# l) f
可比性原则 Comparability Principle ' y4 q$ v7 u$ t c7 C
重大性原则 Materiality Principle# Y& }7 o8 M" d$ a( a3 W
稳健性原则 Conservatism Principle 9 g$ G2 C8 B$ Z# Y# x) }, }
权责发生制 Accrual Basis
" p# t: s; [ ]+ W5 M6 o现金收付制 Cash Basis
0 O6 H/ f0 x& E, U& F1 L' i) ` Q财务报告 Financial Report / ~6 n" T+ [$ T9 X9 X
流动资产 Current assets y' s v; j0 X$ H% Z0 p& V V
流动负债 Current Liabilities # C* }8 u; B* b! f6 x4 j; N
长期负债 Long-term Liabilities
^" Q1 ?6 \' L; E; {投入资本 Contributed Capital
+ R: Y& N) ^1 ~( R- s留存收益 Retained Earning
( t- N/ b1 p1 V4 K2 G- K' V0 l3 w
4 K# \0 t; k. ?6 T/ U! R- ^5 H3 m# {------------------------------------------------------------0 w* D. {. O9 M. h1 [6 ?* `
（2）会计循环 / \3 L3 w4 b$ S
会计循环 Accounting Procedure/Cycle # A7 N& s6 r- @" t5 _& V3 w8 y
会计信息系统 Accounting information System
5 T9 J+ M% G2 |帐户 Ledger
( u' u0 R: G' o0 n: g3 [会计科目 Account
$ o9 t5 p" {. \, z会计分录 Journal entry
. L' E" ^0 W9 X* J原始凭证 Source Document
+ E% c7 @( U7 i `% R日记帐 Journal ( u) m' F) g. _7 R1 V6 n
总分类帐 General Ledger
' H. p# ^" {7 H, ]* U明细分类帐 Subsidiary Ledger 7 _/ w* P1 A% E
试算平衡 Trial Balance * H) P# {% f1 m) Y' z1 x) Q
现金收款日记帐 Cash receipt journal * j. P; R* n0 [+ F# {! e
现金付款日记帐 Cash disbursements journal : E: ]! L' s; I- S2 G% S
销售日记帐 Sales Journal ' U; _; V5 S4 y* x* u! @0 P+ s
购货日记帐 Purchase Journal
& I. g7 V6 a' C- ~3 A普通日记帐 General Journal
- Z+ ?- c2 C8 K, o( k( o6 s( Q1 b工作底稿 Worksheet
4 u+ J; c8 Y+ l: e调整分录 Adjusting entries 7 C6 x7 U, ]8 \9 \0 d0 B
结帐 Closing entries
: \$ x+ {4 f# Y3 j" z: i
: z8 H$ e# U. ^ K----------------------------------------------------------% m2 w' @& m7 z
（3）现金与应收帐款
' M' Y2 b7 s7 _" h现金 Cash % y) r; G, M0 Z# \" m
银行存款 Cash in bank
" p/ e: @: h5 x; o" U/ L库存现金 Cash in hand 0 Y3 D3 |% u D% e o, N
流动资产 Current assets
! B# w3 F6 ~, r偿债基金 Sinking fund
5 r7 \. B# \7 c5 n定额备用金 Imprest petty cash " [2 c8 i0 h4 g9 B( e0 l8 W4 T& [
支票 Check(cheque)
+ P, l! R% o+ r/ @$ d6 q- u银行对帐单 Bank statement
5 e; u: a' u! Y/ T7 [) ~ [9 n银行存款调节表 Bank reconciliation statement , h9 Y4 f5 \& F2 L' |
在途存款 Outstanding deposit
* g& R c7 n1 s# r- o3 h在途支票 Outstanding check ( |+ g' L2 ?6 Q/ t
应付凭单 Vouchers payable ) e; a0 ^7 C0 e; @5 S
应收帐款 Account receivable
& m# ~. W. B0 }应收票据 Note receivable
% N; z5 x* a9 f _5 _5 A$ c N起运点交货价 F.O.B shipping point
( Q9 w x2 K, ?. i( w6 o4 G( p3 Y目的地交货价 F.O.B destination point
# ^7 G( V' {9 p* ~2 M商业折扣 Trade discount
. I# k1 G$ u1 r, R现金折扣 Cash discount 7 q' o. v; ]. T* |
销售退回及折让 Sales return and allowance / n" x' |1 H- x
坏帐费用 Bad debt expense / s' s6 v0 G6 R3 K, P% _' O3 M0 V
备抵法 Allowance method
% q; V- e3 ?4 s7 F g! @备抵坏帐 Bad debt allowance ' o# {/ R* v3 i* K; ~# j! ^
损益表法 Income statement approach 0 [' _& i% ]* q9 p( v" l
资产负债表法 Balance sheet approach
$ {" m" I3 U+ L5 H+ _帐龄分析法 Aging analysis method
$ ~. s% V$ J( k. |6 I7 m7 ?# q0 ~ K7 B) l直接冲销法 Direct write-off method 8 H D' p8 n- N0 Z9 t
带息票据 Interest bearing note
) u4 [- f+ o u' W1 z8 n不带息票据 Non-interest bearing note
$ |; s9 ?4 y* b: w出票人 Maker 3 {# m7 ^5 Z% z, u
受款人 Payee
! c, r7 Z9 u9 z0 ]本金 Principal
+ }+ s! z# Y- q* n8 r. v+ H利息率 Interest rate ( n$ y6 W% I+ \! _2 n3 ~/ X7 K
到期日 Maturity date
7 E5 n4 V. J q本票 Promissory note 1 b5 {! b/ w1 H6 S C. M2 _0 Q
贴现 Discount & \# }9 D: c8 j/ ^
背书 Endorse . f3 b7 p# n1 p( R# A6 f* [" B
拒付费 Protest fee & H6 X: i$ g$ U" x
# i" L4 q, _" h+ b# T------------------------------------------------------------
! c$ x' P) Q6 l% K, c$ C3 \（4）存货
1 ^: C4 q" P5 _! d1 r' ], N存货 Inventory 7 |* U8 m Y# Y' s3 a0 v
商品存货 Merchandise inventory ; \' u$ H. E5 I, d# h' L
产成品存货 Finished goods inventory
# W o0 z( g/ L) G在产品存货 Work in process inventory / K W* j: P' D4 K$ j
原材料存货 Raw materials inventory
, [9 }& H( E; p, j5 i起运地离岸价格 F.O.B shipping point / n) h, v3 r: V/ y9 J! I4 z
目的地抵岸价格 F.O.B destination
; l, g6 {, H6 O! H0 j' b寄销 Consignment
* \3 N& @* R M+ T寄销人 Consignor " l4 |; b, S3 K- T3 u
承销人 Consignee / I# ]- j: |7 c" J
定期盘存 Periodic inventory
. X8 |0 c9 W' l$ j" ~$ c永续盘存 Perpetual inventory/ n o/ {! F) k, j0 w* ]" G! c
购货 Purchase , x8 a7 ~* \; ]
购货折让和折扣 Purchase allowance and discounts
# F& H9 p* a- A( f4 y* o" `存货盈余或短缺 Inventory overages and shortages $ u* v x( P3 B) ^
分批认定法 Specific identification 9 W, B' l& U! {9 M
加权平均法 Weighted average / s5 b! v) j$ ~) C/ C) w$ }. e
先进先出法 First-in, first-out or FIFO 8 Z1 U" x9 U) z( h( ?
后进先出法 Lost-in, first-out or LIFO
( v9 V' v: ~7 p4 Y8 X% j g移动平均法 Moving average # ^; B, _- m# z4 ]" N, U
成本或市价孰低法 Lower of cost or market or LCM q9 f) U" \2 h; j' ~- \9 s% g
市价 Market value
O, F: l! z. j& R- L) b重置成本 Replacement cost 4 V+ F& `3 R+ @( G
可变现净值 Net realizable value - v, u0 y3 \; b; \9 `
上限 Upper limit
' q! @& P. K; a6 h+ U4 b下限 Lower limit
' m& T1 E2 K1 `3 M5 B毛利法 Gross margin method v% o2 a- Q4 W1 q
零售价格法 Retail method 5 N7 I% w3 I' R$ _
成本率 Cost ratio + v: Y3 e; [+ O& t: C+ k
# B# }4 v) \$ _0 R
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: g' o% k) J: n3 y; f" P（5）长期投资
& X; n' x% @1 X2 G, Y% T$ t; B长期投资 Long-term investment 2 S6 [5 R6 C1 q/ ]$ U
长期股票投资 Investment on stocks
5 W3 _( n' }: B长期债券投资 Investment on bonds
; \9 V# m: B% T5 Q) Y+ J成本法 Cost method
# b$ p; O- M: ~( p; M权益法 Equity method
; R+ f) {, ]3 L) {3 G n合并法 Consolidation method
( W- F# K+ ?. D9 \股利宣布日 Declaration date
% `4 g: n ]$ J% q' j7 g0 f股权登记日 Date of record ( R8 z) |* {) l8 J& \
除息日 Ex-dividend date
6 Z4 q+ b6 Z3 B& g' z付息日 Payment date
. S5 i/ @5 F# I债券面值 Face value, Par value
* s6 V9 e6 `- ~债券折价 Discount on bonds
1 K& o" k; ~7 _$ ~0 T* I; k( s债券溢价 Premium on bonds
6 n4 Z6 @7 S+ b票面利率 Contract interest rate, stated rate ' E* N; e' H& ]! `
市场利率 Market interest ratio, Effective rate + @& l7 [8 @2 v* @3 h8 m) A$ _
普通股 Common Stock : k; q5 @4 i2 V+ w
优先股 Preferred Stock
2 V4 `) C' @0 i* y现金股利 Cash dividends
% D+ f3 a7 D0 f; n. b4 Y7 p+ a a股票股利 Stock dividends % a: u' H6 e( z. t
清算股利 Liquidating dividends
# u! @6 V- y* `到期日 Maturity date , M/ P9 N2 I' y3 G9 b# d# Q! G
到期值 Maturity value
1 J! N5 v; z: k( ?直线摊销法 Straight-Line method of amortization ) M7 a6 {8 G0 U; t5 k' H" ]+ e, E6 n: o
实际利息摊销法 Effective-interest method of amortization4 s# G' w3 I0 w5 t* n% V. q, l' y
, `1 h& _$ N |. E- I
---------------------------------------------------------7 B" C, q7 Q& C& |) e& V
（6）固定资产
1 p& h# W7 C& w ~! _1 h固定资产 Plant assets or Fixed assets
4 w3 W+ n2 w# J2 V0 |7 {原值 Original value 5 m' G& S# l7 v) S$ }! K# U
预计使用年限 Expected useful life # O7 J1 e( E+ M! G
预计残值 Estimated residual value 4 I8 }: G u; c- w/ \4 [
折旧费用 Depreciation expense 5 `0 N' Q; m9 M9 ?
累计折旧 Accumulated depreciation
1 G. c p' f2 }/ j9 S- ^帐面价值 Carrying value
) d* ~: Q0 S8 ]( P' [1 v2 q. m4 H应提折旧成本 Depreciation cost $ }9 H d9 O7 D" w4 c
净值 Net value
/ H3 O" C6 T* N2 N在建工程 Construction-in-process ) D5 v1 x' K7 m" b9 F
磨损 Wear and tear - F. i3 Y2 D" C# T+ F+ V: }
过时 Obsolescence * u% `# j S, S- d; o5 A3 n
直线法 Straight-line method (SL)
; M' q# ]7 @- r0 e" M/ j工作量法 Units-of-production method (UOP) 3 g& e) R$ `5 |1 M0 v) z* I* j; N
加速折旧法 Accelerated depreciation method ( Z* Y8 `3 Z" \1 G- D
双倍余额递减法 Double-declining balance method (DDB)
1 F4 h" x `) q- j- V年数总和法 Sum-of-the-years-digits method (SYD) 3 i; A! {" U h* v. R
以旧换新 Trade in + j) \. L4 k) @. i
经营租赁 Operating lease & z5 ]4 x1 p& K7 C* e
融资租赁 Capital lease - {; S3 C. k9 h4 p6 K& A& A& D
廉价购买权 Bargain purchase option (BPO)
6 }. a+ y9 m; `; I资产负债表外筹资 Off-balance-sheet financing
5 o5 ` z! \: |) u最低租赁付款额 Minimum lease payments* w9 \/ d2 i9 I/ E7 R r' s* a
--------------------------------------------------------% A; z4 \' f& V: H- t2 U' i
（7）无形资产
0 M/ F+ L" p( f% U无形资产 Intangible assets ; b& c& I; n9 u
专利权 Patents 1 K2 m+ d) j; D8 j& T% W. h+ M6 _
商标权 Trademarks, Trade names
5 ~" M9 ^9 s2 `著作权 Copyrights
( O+ y6 R! x1 L3 _; [; o特许权或专营权 Franchises ! W5 h1 T" c8 }* U" T. _# `
商誉 Goodwill
/ L; j0 j; R9 n7 {开办费 Organization cost
* R- l0 A ^# c% D3 k/ `9 M! n9 K租赁权 Leasehold
2 k8 _ z A/ u; Q摊销 Amortization
- j# m" {& Z( W--------------------------------------------------------
3 G8 F& l" p1 ]( l, q) w% @; S（8）流动负债 7 q) h2 e- L3 n
负债 Liability
) {* N7 F) Y2 V3 W: o0 H- x8 ~流动负债 Current liability
) v3 W$ d5 T0 z- {0 v9 [应付帐款 Account payable ; h! @3 O; t( h, C7 x8 u
应付票据 Notes payable * t( Q! P* G; H& O
贴现票据 Discount notes - e5 T6 z6 s, \
长期负债一年内到期部分 Current maturities of long-term liabilities' C6 X. h; O9 F5 n- L# x) }3 \
应付股利 Dividends payable # r# y: O) R' Z4 [
预收收益 Prepayments by customers # e z! {$ ] l' X1 V8 v3 ]
存入保证金 Refundable deposits
( j9 u3 l8 q. Q应付费用 Accrual expense
: i% w; G: [# `+ I. _ y8 b2 m @增值税 value added tax 7 i X3 t, }! J5 i) O
营业税 Business tax
( `" }1 W9 [3 B& S- o. l应付所得税 Income tax payable 1 O6 n [& n4 ?
应付奖金 Bonuses payable
* i1 r: H% }5 \/ k2 {产品质量担保负债 Estimated liabilities under product warranties ' w; a d! B8 Y, J" i, z& b
赠品和兑换券 Premiums, coupons and trading stamps & }* `& k& t( C3 A( g; h2 F
或有事项 Contingency
" @- C, k+ Q; I5 b4 J+ Q或有负债 Contingent
7 A7 H* J) C/ r& {/ a* E" K- p或有损失 Loss contingencies + y* L' W6 A. h5 r3 ~$ I) W
或有利得 Gain contingencies
/ S2 v$ y( P$ U1 i2 U永久性差异 Permanent difference 4 e: Y" D E3 B0 a* }9 l( D
时间性差异 Timing difference
/ @ `) }. d" C应付税款法 Taxes payable method 4 y$ `& Q# Z$ F7 }$ z
纳税影响会计法 Tax effect accounting method % _5 k5 A% C6 p2 z5 |
递延所得税负债法 Deferred income tax liability method
7 D, g4 A+ h- x1 @" T Y; f* [2 T8 I5 c4 k6 {+ y; ~2 G5 f
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# ~: X1 P1 ?( R9 t（9）长期负债 ; M6 R0 d2 b# w) c G% A- E
长期负债 Long-term Liabilities 8 @5 N7 g6 j& W/ S
应付公司债券 Bonds payable ; k+ j2 ^+ _3 S2 e8 ^2 Z9 b" U
有担保品的公司债券 Secured Bonds 4 M" L- F. M& F8 a% [& n8 X U8 g
抵押公司债券 Mortgage Bonds , o5 ~: D5 ]/ o
保证公司债券 Guaranteed Bonds
7 H' k0 G! J8 h+ g9 O信用公司债券 Debenture Bonds 2 B6 Q1 u' G& M* ]8 @
一次还本公司债券 Term Bonds ) X! A/ }! `, w- B5 q$ t
分期还本公司债券 Serial Bonds
' m2 N, m x+ g6 G可转换公司债券 Convertible Bonds 9 ^, u8 i) z7 }+ I+ \! L
可赎回公司债券 Callable Bonds
2 }8 W* i9 M4 `8 y" q, J可要求公司债券 Redeemable Bonds
& G7 H- t9 ^- N. N) Z记名公司债券 Registered Bonds
+ D( n+ s* V6 u, }% e( }+ Q C无记名公司债券 Coupon Bonds
5 v% A3 I. m# L4 h6 D: R5 u3 ^5 q普通公司债券 Ordinary Bonds ( E) {7 d+ q3 M j3 K1 Z
收益公司债券 Income Bonds
! r' w0 ~" w e' l% Y名义利率，票面利率 Nominal rate , c/ u3 B6 @* I r: Q. E C
实际利率 Actual rate
- q8 I. M4 E8 f有效利率 Effective rate
/ O/ D1 T5 }+ r$ h9 t5 p溢价 Premium - ]) Z2 L. c: r& w. J% A( o
折价 Discount
, p2 K" i7 i/ `. p$ C面值 Par value
* g* {8 m. i* e+ b直线法 Straight-line method " S+ u! J+ Y0 q2 H
实际利率法 Effective interest method
' n: ^9 a! t* C( E" D到期直接偿付 Repayment at maturity
, {7 R: f* \5 y提前偿付 Repayment at advance
# k. G- x& |8 p: S. I9 v8 e偿债基金 Sinking fund
2 h8 u2 B( U% r1 x9 l长期应付票据 Long-term notes payable
4 W8 a9 f6 N* F9 q抵押借款 Mortgage loan
7 q t, W% a) b2 D; q; k# X1 j--------------------------------------------------
, S8 d% W; @$ ^9 \6 X5 @1 ?（10）业主权益
0 h- E* R9 N$ s2 e6 m1 K$ Q# t' ]权益 Equity # Z0 ]* A0 g, _3 f ~* C2 W+ ]
业主权益 Owner's equity & }; J+ n/ [' C" l9 P/ g
股东权益 Stockholder's equity 0 S1 q- k6 y% d
投入资本 Contributed capital
. u: `; `/ ? B* f缴入资本 Paid-in capital
4 H( a& Z. H) M& V! [2 Y' s" t股本 Capital stock
! `' q! U$ ]; r8 |8 E资本公积 Capital surplus
* U9 r& T! p/ c" h& u% J0 S留存收益 Retained earnings # H5 t. |7 b4 H2 o l* B4 G( a
核定股本 Authorized capital stock
2 A( E; \( C' a1 z4 b; z, R实收资本 Issued capital stock - L3 W: C5 K& a. Z4 a/ H
发行在外股本 Outstanding capital stock
0 g( o4 I/ x' e. W库藏股 Treasury stock
6 n6 [* O0 m5 D' `普通股 Common stock : w( s8 Q2 e" e: `) B6 P
优先股 Preferred stock
6 I+ t# \- P8 b3 z9 t3 ~累积优先股 Cumulative preferred stock 6 E' @9 f+ Z" z" X! i
非累积优先股 Noncumulative preferred stock
: Z- q, r! t8 Q! u3 T' l) [完全参加优先股 Fully participating preferred stock % ?9 T. E9 ~9 }) P9 ]) n
部分参加优先股 Partially participating preferred stock
; M- t: Q4 O/ d+ o8 K% @6 y非部分参加优先股 Nonpartially participating preferred stock
9 B4 i3 c5 e3 m现金发行 Issuance for cash 5 Y9 a6 p3 _% X. G$ \1 v. I( k! i, X
非现金发行 Issuance for noncash consideration
6 e8 W# M; ]/ \) d$ O, ~7 E股票的合并发行 Lump-sum sales of stock
0 ?* k5 V& _4 ]7 k/ E* O* S; w发行成本 Issuance cost ' Y5 z5 [5 h1 h0 d
成本法 Cost method 0 B+ E) n) q7 h4 A: j2 X
面值法 Par value method
" A% _- \' h- F7 k1 `捐赠资本 Donated capital ! ]6 @2 X& L- Q( a1 i6 H1 Y% D9 S3 Q; X
盈余分配 Distribution of earnings ! G5 X$ R. O% F r7 i& ?
股利 Dividend
0 e" t) E5 G( T2 C2 j- |股利政策 Dividend policy
* h7 l$ H3 B9 X" t宣布日 Date of declaration , Y7 Y/ X2 _( }/ C
股权登记日 Date of record 8 P P8 E/ h# S
除息日 Ex-dividend date
$ C, T% g+ i N! G; C/ v股利支付日 Date of payment
: H7 o" E8 k$ ^/ O# z! Q现金股利 Cash dividend 1 T7 g4 Y) Z# f
股票股利 Stock dividend 6 x9 t- o5 {: |* a Y
拨款 appropriation
2 S& d. ~ S! G! O$ ?/ O------------------------------------------------------------
* `" |( G V: f5 v1 _（11）财务报表 ! h \# J7 A' m. U
财务报表 Financial Statement + j/ _1 Q* w1 @
资产负债表 Balance Sheet
`' S( }3 [2 i' a5 Y! E9 Z# p收益表 Income Statement ; M: _0 t1 g# g3 ~( l; |* C8 X
帐户式 Account form
+ a2 {7 x/ |$ t. x! Y4 @+ t! H报告式 Report form + }" M$ E b: |* Q
编制（报表） Prepare , p* B/ C5 {8 i! I: C5 p& @+ h
工作底稿 Worksheet
/ z! |0 p5 {5 J/ }1 y9 ~* [ K7 M多步式 Multi-step + V4 d$ N2 d9 }! y
单步式 Single-step 5 H! C1 \0 C% b4 ^) g2 ^; n6 n
-----------------------------------------------------------
7 }8 ^0 ?7 B- x2 j8 [* t（12）财务状况变动表
( ]6 L. P. `$ x# g9 n财务状况变动表中的现金基础 SCFP.Cash Basis
2 F" x7 C1 X/ {, v8 Z（现金流量表） 0 }3 {! @- w9 d: U7 _
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
! m d% @" ~. x) y1 Z6 J（资金来源与运用表） ; N) U/ V7 E+ f, w9 e- Z
营运资金 Working Capital
; `$ `, d5 J; Y8 H- Z全部资源概念 All-resources concept 3 y0 ]" f1 I- W1 s
直接交换业务 Direct exchanges 5 n6 h& |) j' ^" [
正常营业活动 Normal operating activities % U" z" p2 O' \. I+ A/ C# M" N
财务活动 Financing activities 6 Y3 @0 C% d+ D8 w+ W
投资活动 Investing activities
- B- {( v; M9 |9 V& b-----------------------------------------------------------3 z$ r( |8 T) z0 R2 H; D
（13）财务报表分析
, {) c5 L: w2 Z! g0 d) F. _" E# k8 n财务报表分析 Analysis of financial statements 4 w2 H* O5 `6 A2 L8 l/ N
比较财务报表 Comparative financial statements
, J! u7 ^. O2 y( U1 l- |趋势百分比 Trend percentage $ n0 D- M% _/ o- N
比率 Ratios
: v% x, `$ i! r4 [3 h普通股每股收益 Earnings per share of common stock
7 H, n1 f5 C- V/ y- C( Z股利收益率 Dividend yield ratio
4 _1 P" [$ [9 J2 a, Y4 P( \价益比 Price-earnings ratio
8 p" d* B3 i% }: {普通股每股帐面价值 Book value per share of common stock - n- g1 J7 `+ R! c8 \0 h+ K
资本报酬率 Return on investment
! ]. C( x" x' M; ?4 T) K* ?# t总资产报酬率 Return on total asset & m' j4 H2 e9 c) o
债券收益率 Yield rate on bonds ) n" s( Y+ l# o. `5 i
已获利息倍数 Number of times interest earned * f- u/ U% \7 S0 n! }. }1 V
债券比率 Debt ratio " _2 M& H# _- Q) M
优先股收益率 Yield rate on preferred stock
" z3 c- h" y4 Z' {营运资本 Working Capital
/ {4 X+ O6 _! z% M- S9 h周转 Turnover
0 Y9 G% X1 \: _( L3 J0 s# V- M( e存货周转率 Inventory turnover
4 i; Z- u: u) U. n( c( y$ F5 h应收帐款周转率 Accounts receivable turnover " e7 \9 o" v, `; J2 F
流动比率 Current ratio
% I! ^$ G; [" d8 W5 Q# _速动比率 Quick ratio
! z0 M5 H* v' \, p酸性试验比率 Acid test ratio
" O& p% b0 g' T6 W------------------------------------------------------------
" |" z. K( ^7 _
2 d; L) B( T* |0 J" Q5 B8 e; _$ g（14）合并财务报表 ; Z; V0 R) E; e- r: E4 N
合并财务报表 Consolidated financial statements
) h$ U8 O. d% L3 s' C6 k4 Z吸收合并 Merger
6 y8 M: y& D; p7 q: z6 A1 h创立合并 Consolidation 1 i# i9 `4 u8 a
控股公司 Parent company
" \8 A7 i' }9 [2 j附属公司 Subsidiary company
8 h% R0 g" ]4 U5 k* U0 x' T少数股权 Minority interest
' ]0 x; O1 W! ?- m权益联营合并 Pooling of interest 4 \9 y6 _$ R- j. B" E, \
购买合并 Combination by purchase
! P) [) \4 l, ~8 D4 U6 Q) @( v: \权益法 Equity method
7 N( @. m0 ]" \7 e P- k0 ~3 I成本法 Cost method
0 y5 F# U: M% ~. {7 C
) y6 ~! ?: R2 u" j ^: C) w------------------------------------------------------------3 G5 B0 r& g# k2 W& }3 X9 N
（15）物价变动中的会计计量
9 P+ o3 ~3 |1 p; N: v0 [物价变动之会计 Price-level changes accounting ; u! a( u9 g5 _8 z, ~0 g; B
一般物价水平会计 General price-level accounting
* V$ Y0 A' @, x- T2 \货币购买力会计 Purchasing-power accounting ; e2 F# L% a! ? b: |6 y) z. k
统一币值会计 Constant dollar accounting
2 c7 J: ^) h1 U0 L; z历史成本 Historical cost 4 _( G& g; y! x4 [, ~& G
现行价值会计 Current value accounting : |5 {; O: t; a# `
现行成本 Current cost 6 {# M# Y' R# H1 l& t
重置成本 Replacement cost
4 p" z$ }) S% [4 C物价指数 Price-level index 0 R( b% ?/ Z# H1 Q
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
" e" G* c2 d |6 ^4 a4 ^消费物价指数 Consumer price index (or CPI)
! _: h% I! L& P6 y5 l+ L批发物价指数 Wholesale price index
\' r* T% _% o+ X3 z( n. M货币性资产 Monetary assets ; s, n5 Y: `) w
货币性负债 Monetary liabilities 8 b* ?) S: Z9 H2 ~: L& [! Y
货币购买力损益 Purchasing-power gains or losses
5 I! l- k H. d2 G% F资产持有损益 Holding gains or losses . H/ m# g H+ t* n+ x5 f
未实现的资产持有损益 Unrealized holding gains or losses , ^: `4 e0 X1 v4 s* p" ~( C' P2 A
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
