 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
, Q, Y2 v+ s" I" b' d% }会计 accounting ! o \. b) A4 s2 c8 E. x
决策人 Decision Maker , }1 T9 G: }$ F0 w4 j" k8 F
投资人 Investor ! }* K( h6 K: H% Q6 K5 k
股东 Shareholder
7 `# W6 L3 b) q- Z: K3 l债权人 Creditor
O+ F; C' `8 H6 m& S7 t" G财务会计 Financial Accounting
" Y: s# o5 Z/ F5 f1 _5 K管理会计 Management Accounting
9 ? G# c: V [! b4 p% U" x成本会计 Cost Accounting + z8 d. R+ Z* b% D
私业会计 Private Accounting ' j# t" \' E% e0 p% s% |' t1 h2 f. r- B. f
公众会计 Public Accounting & I; G" R) _+ r) R, k- w ^8 }
注册会计师 CPA Certified Public Accountant 0 z4 \; _( d; Q+ _7 t* f% Y" A
国际会计准则委员会 IASC 7 F$ J' g" N) T! [5 f
美国注册会计师协会 AICPA
, @# R1 [' C/ N& U$ g' H财务会计准则委员会 FASB
& U1 Z( n. |' E7 T7 Z' s- r1 P管理会计协会 IMA$ r f; n& |1 Y: K
美国会计学会 AAA
' p' p$ k6 U* |2 B* l; `0 P- c税务稽核署 IRS 1 K+ K I! s# r: B! l! | D
独资企业 Proprietorship , G1 T6 A& x9 R4 a$ }
合伙人企业 Partnership & c" Z5 ~+ ?4 l7 D/ _8 M, r
公司 Corporation
0 w: ^! W! Z4 n! Q会计目标 Accounting Objectives
& Q" M j0 m- J5 l3 V会计假设 Accounting Assumptions
' V, M7 A, i( W _0 \会计要素 Accounting Elements . E; z7 W9 |, D* G0 s+ d& m
会计原则 Accounting Principles 2 Q V: g' w8 e8 J/ Z3 ]
会计实务过程 Accounting Procedures
# C4 A, }- j0 w( ]+ G财务报表 Financial Statements 0 P; Q4 `: x( `1 N+ s# c1 |, W( m
财务分析Financial Analysis
% k6 O1 f9 c6 n0 i会计主体假设 Separate-entity Assumption
, v. m% ` Q+ g9 T$ d, Z货币计量假设 Unit-of-measure Assumption
" k! u6 v: Y0 I* b& y持续经营假设 Continuity(Going-concern) Assumption * A6 ?0 Z s6 u4 r9 K, {% Z
会计分期假设 Time-period Assumption
3 K% q) V: M6 R, i资产 Asset
6 J8 m% |! D- h9 I. `1 x5 ?* E负债 Liability , u/ G; `* [1 x: p$ m: ^1 U- B' t8 K
业主权益 Owner's Equity
% z' n( w8 Z1 Y# F# i+ f+ H收入 Revenue % X% O j/ M. x
费用 Expense
" W; P! ?8 c7 M1 C: c( ^" S收益 Income
% M( G% J7 L9 k4 T亏损 Loss 4 B3 s$ d# h. s& N9 q$ H, m# q l
历史成本原则 Cost Principle
! _5 t- Q* r5 U) x8 i. E2 h收入实现原则 Revenue Principle * D% M e6 U k% s
配比原则 Matching Principle 1 ?% B3 ?7 ?# Z& z' l2 B
全面披露原则 Full-disclosure (Reporting) Principle 5 N5 F, \& Q; k7 N8 Y2 f/ z
客观性原则 Objective Principle 5 U7 f5 w7 Z5 g2 f
一致性原则 Consistent Principle $ e: r6 @3 Y/ F
可比性原则 Comparability Principle
T9 x0 V3 Q1 t( O2 D9 P重大性原则 Materiality Principle8 Y; o1 _% o- X
稳健性原则 Conservatism Principle
& D' r+ V5 ^1 b+ i权责发生制 Accrual Basis " D4 O7 u9 E* f% E
现金收付制 Cash Basis
% Y! p- Z, K6 p- p' E9 n财务报告 Financial Report 7 R4 J8 F j$ q3 z) |
流动资产 Current assets
. Y3 G* E# C% \6 `流动负债 Current Liabilities
% G) y& n" a' t" m6 ~ q长期负债 Long-term Liabilities
- ]& h% L! T# |! F: ^$ |( c+ m投入资本 Contributed Capital ) b6 r w. ]+ H( I
留存收益 Retained Earning& G# M- E4 \ {& P% x7 |
3 N# I6 y" h; j8 I2 C* u+ W, a6 A
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（2）会计循环 % G( A/ Q6 @* F1 U5 Q5 j1 }5 \$ v
会计循环 Accounting Procedure/Cycle
3 [7 e7 t2 H( _$ r; D% D会计信息系统 Accounting information System
; f8 B# J* ?4 ?& c帐户 Ledger I. L* y! s& g0 G) `$ }
会计科目 Account " G0 ?/ \ f9 ^4 @+ i$ z" I
会计分录 Journal entry - o9 r4 L. d6 L2 }9 q8 M: Q
原始凭证 Source Document
. f7 z( _+ @* z$ b5 |. K$ I日记帐 Journal & D/ M: @. B0 b+ b
总分类帐 General Ledger
& j5 B* {: }5 m7 |明细分类帐 Subsidiary Ledger
- \- B j, I& v8 e6 X试算平衡 Trial Balance , q" p0 t( ~: e3 |* z# N
现金收款日记帐 Cash receipt journal % [2 C/ h H$ j2 h' U$ r2 T' Z N5 W
现金付款日记帐 Cash disbursements journal 3 @ v. E7 X @
销售日记帐 Sales Journal ! j' _+ n5 x$ H4 X8 i& t, O
购货日记帐 Purchase Journal
' B: v9 J- ]8 M% s普通日记帐 General Journal ) Q; F5 n+ a$ T& ^8 _
工作底稿 Worksheet
* \* {- j# y7 L8 _调整分录 Adjusting entries " P# W3 V8 f) u# ^
结帐 Closing entries 0 G5 ^( g, N6 _' n; X! L1 r
. {/ b5 I) O8 |----------------------------------------------------------2 P' P( u* { m" f( E5 r |! U8 T3 s
（3）现金与应收帐款
9 ?; S- V2 b: a现金 Cash 3 l# E, ]% N* b) D1 w2 O$ @- ~
银行存款 Cash in bank . C) R$ P. d0 C5 ~ n
库存现金 Cash in hand
1 Y/ r+ |' n: \; r- d. a3 ~+ z流动资产 Current assets 6 `. k; ~/ M% C7 J
偿债基金 Sinking fund 7 U0 p# P7 v& B, t9 y, a
定额备用金 Imprest petty cash : A% \! p [: m
支票 Check(cheque) / L& A6 h+ z/ h7 x4 m2 A+ D
银行对帐单 Bank statement
% ^1 Y+ ]; l/ j$ m, ^0 e% v# @0 N& J' b* Q银行存款调节表 Bank reconciliation statement
4 ^3 g0 T1 Y' W' w, q1 q0 K在途存款 Outstanding deposit
( G. z9 y c2 ^在途支票 Outstanding check
5 E, o1 d, \- H6 L3 {应付凭单 Vouchers payable
U) _6 ^6 k2 U$ A7 K应收帐款 Account receivable , i j3 F% h Q
应收票据 Note receivable 0 k3 h, i* M8 ?& p6 \' e; ^
起运点交货价 F.O.B shipping point
4 C& S1 `( W% E" m4 ^: T目的地交货价 F.O.B destination point
1 x! @' U r& H, c' n/ K# l$ A商业折扣 Trade discount
9 V! k6 W0 y9 m! c& @现金折扣 Cash discount 8 G6 I- [. g6 F" y' L6 H7 m
销售退回及折让 Sales return and allowance 6 ~- _" s/ S0 |3 X: q, T6 ^, L
坏帐费用 Bad debt expense
! U3 Q" I4 ?; H# E1 h, A/ ]备抵法 Allowance method
: i8 w5 F9 R p5 S/ t+ M1 g: A备抵坏帐 Bad debt allowance
/ `, T. U I) f# k损益表法 Income statement approach . u2 [& k% }0 I( X
资产负债表法 Balance sheet approach
9 W+ G2 ^1 [* L8 @- j8 ]帐龄分析法 Aging analysis method
0 V4 G q- @/ K. ?" X直接冲销法 Direct write-off method ) {0 z; Q5 V% t& D8 d4 a+ _
带息票据 Interest bearing note
1 u1 x H+ j' Y3 T( N3 r2 T不带息票据 Non-interest bearing note
; a- J* ^7 W5 I! p出票人 Maker 5 T4 Q7 ]6 F3 \! H- _: O
受款人 Payee
0 y( ]- a2 v/ p8 P% p本金 Principal
; W9 b+ ]) o7 e0 J3 Z# V5 _利息率 Interest rate
. @/ `& v6 q8 R5 p到期日 Maturity date
4 i* C ?3 p9 n, P$ n4 ?本票 Promissory note
; L7 @/ y% S7 ~. M. k9 u贴现 Discount + @$ v5 N: O0 {8 ?" U4 I
背书 Endorse
9 j7 T! _& b6 S拒付费 Protest fee 6 n+ K& T+ ^' s. S7 O# |/ E
0 N: i3 `. s4 Z4 U k0 S* t
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（4）存货 ; P) ?. T# J, _* L- ]
存货 Inventory * b: Y( k/ m3 U; o' {# P
商品存货 Merchandise inventory
# }8 F) U b( `% c) h9 A" C- Y产成品存货 Finished goods inventory 5 i& W2 K" X' F- e
在产品存货 Work in process inventory
' U. ?& B" a. j) j; b" [原材料存货 Raw materials inventory
2 i' U+ @4 ?: k0 L4 Y, @4 r" A起运地离岸价格 F.O.B shipping point & d1 T' V @' T/ Y, {& X* \
目的地抵岸价格 F.O.B destination ) @: Z" ?" x4 X% S
寄销 Consignment
- u9 r. @) K. s ]寄销人 Consignor " h1 k. t; a& T6 ^) r+ \& p
承销人 Consignee ) G4 a9 `# U+ l! G5 h/ N
定期盘存 Periodic inventory ( L& ^$ A& u# {$ ]. n9 x
永续盘存 Perpetual inventory& D# ~$ E3 f4 i8 R% m' t! s
购货 Purchase
0 k8 w( @3 ^4 |, U. e+ k7 j, U- T购货折让和折扣 Purchase allowance and discounts
2 L; {0 ?4 M. @' y9 S6 Y9 e存货盈余或短缺 Inventory overages and shortages
9 {6 Y/ O4 `, A! T分批认定法 Specific identification " T$ m9 R( `* C
加权平均法 Weighted average 9 l9 g+ a7 q% k) R
先进先出法 First-in, first-out or FIFO ) x2 \ ^. w' @$ x! a( `3 G
后进先出法 Lost-in, first-out or LIFO 3 Y0 l; B) ]* @" t
移动平均法 Moving average 1 @4 i* _" [2 m4 b* I% J
成本或市价孰低法 Lower of cost or market or LCM ' a" X3 B- O) ^1 J9 T
市价 Market value / _; p% y/ _5 l/ |) r, X! G
重置成本 Replacement cost : l$ m+ v. Q6 ?2 k4 \
可变现净值 Net realizable value & ~) c& X- M/ a; }$ T
上限 Upper limit $ P1 E4 b: h1 l) z
下限 Lower limit 0 u2 r7 `+ T, S6 V
毛利法 Gross margin method C: x1 o; K( `0 z0 ]. H$ F: q' S
零售价格法 Retail method 9 ~- G4 b4 ]0 C/ L
成本率 Cost ratio % N3 I) I6 j: J6 P( I
+ I$ d4 N4 {5 Q' S
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4 r. U Y1 A. `8 l. b（5）长期投资
) q" C" w# H0 G2 F0 E7 f; j- c长期投资 Long-term investment 8 O5 ]+ v/ V( M, g, K' u2 x) _
长期股票投资 Investment on stocks
8 ]& S6 }0 U* Q# R! C长期债券投资 Investment on bonds 3 a2 D" r' W6 b, f; O
成本法 Cost method 0 @) l$ c8 q6 G4 q& ]1 S
权益法 Equity method
6 W# j9 s2 [" ~合并法 Consolidation method
# W4 [2 J5 r2 x2 {$ L股利宣布日 Declaration date " S( O [# V8 @" ^) K
股权登记日 Date of record 1 F6 A% O6 B/ W/ V3 V) g
除息日 Ex-dividend date
9 H$ v% g! T. b1 U& s0 D- f付息日 Payment date
: M$ e4 q* B. k3 R! G; g' b4 d/ S债券面值 Face value, Par value
' [6 g9 r1 {1 W! q* a债券折价 Discount on bonds
* b/ y# S! [0 C/ p债券溢价 Premium on bonds 5 ~9 F$ j8 F% }
票面利率 Contract interest rate, stated rate
& R( }2 f% p# v# h3 @2 H, K) I; E$ [市场利率 Market interest ratio, Effective rate
: ?; e+ ~8 a6 Y6 L% `( A普通股 Common Stock
! s' q* L3 U/ B2 ]% ^优先股 Preferred Stock & {) a% C4 u' I# E, R% L% o4 y
现金股利 Cash dividends & J3 J$ G; E7 i3 `3 u% o, Q
股票股利 Stock dividends ! K4 G! X( f. } p' ^7 }
清算股利 Liquidating dividends ; F& I; g5 u% o: E
到期日 Maturity date * F: Z7 T& ~$ i4 P
到期值 Maturity value ) m9 z/ J! z% L/ M; ]+ y
直线摊销法 Straight-Line method of amortization
5 @5 C! D$ l1 y5 B6 Z0 y, {" v实际利息摊销法 Effective-interest method of amortization9 l8 o& M5 q& b
0 _6 C/ {6 b p! j- T) p. H---------------------------------------------------------
- B" J& K- r2 H! s) V（6）固定资产 |1 I+ w" E- t+ o j+ v
固定资产 Plant assets or Fixed assets . D6 B2 o" D$ R7 q: o- ?+ z
原值 Original value
9 L/ `( Z4 _# h7 ~$ s5 B" q3 T5 z9 E预计使用年限 Expected useful life : }, Q% Z) @/ w$ `6 _9 H" u5 |
预计残值 Estimated residual value
7 Y, R. G8 Y: P3 O! H7 R折旧费用 Depreciation expense
2 }! ]' N/ L9 ?- H" `, ~累计折旧 Accumulated depreciation
2 Q6 N. S" a% D/ v3 A, s, U7 p帐面价值 Carrying value
% V/ T& e1 g. R9 \+ ~9 l' z应提折旧成本 Depreciation cost ; ^( s) ? j6 C: R
净值 Net value
$ O( h7 R+ M; \7 }0 z8 o9 b在建工程 Construction-in-process / Z U! g" ?! W9 p( x* q1 g
磨损 Wear and tear
- N# X1 T- ?4 }2 `) X- a1 y过时 Obsolescence : r* U! L2 s: k: g0 C% r8 }7 X
直线法 Straight-line method (SL)
5 N" Q- G( r* T: r2 o" E6 ]+ r+ t+ z工作量法 Units-of-production method (UOP) ( R1 ^7 G( E8 Q8 Z0 G8 ^
加速折旧法 Accelerated depreciation method ' g4 s! P! ]* a4 k2 C; v
双倍余额递减法 Double-declining balance method (DDB) 6 p6 e, J; v" _& U& f$ N: q
年数总和法 Sum-of-the-years-digits method (SYD) ( i( f) _; G: w2 f0 g/ e# g3 Z
以旧换新 Trade in
8 H5 q9 d; V. p5 z+ a6 a经营租赁 Operating lease
; G0 A7 E3 h% @$ [! K; B% {2 I/ I+ x融资租赁 Capital lease 3 D; c& X5 ~% }0 a! I3 z: b
廉价购买权 Bargain purchase option (BPO)
, K0 O* W" @' }- U. _4 s( z6 z8 L& O资产负债表外筹资 Off-balance-sheet financing 4 n( ?2 U* T5 ]$ h7 P2 S: f
最低租赁付款额 Minimum lease payments
: f2 `, ^! G; c8 A0 w--------------------------------------------------------
% w8 O" u5 ?4 i' r/ H- o0 `* o; `（7）无形资产 + V) C; C$ a0 j( z
无形资产 Intangible assets
% w3 }' a0 g" m4 f4 o; Y专利权 Patents
% W# r4 I7 C) A# Y3 l e; _' F商标权 Trademarks, Trade names ( |: {3 |8 Y4 K+ | M
著作权 Copyrights
$ u1 E1 L4 f9 b1 R特许权或专营权 Franchises 2 h7 Q! |4 M' R7 u j, @
商誉 Goodwill % [& J" h% c* E4 A& v
开办费 Organization cost
+ p8 |$ o3 |& @/ p8 C7 ^ m6 G租赁权 Leasehold
% o5 q3 f8 }9 z, F摊销 Amortization
( E4 d- a1 M% }" q+ G$ f* p--------------------------------------------------------; Q+ m2 L0 h8 i9 p' n
（8）流动负债
0 O3 b- F E _9 n- R# s6 \负债 Liability # p C- I+ ]0 D! ~, c
流动负债 Current liability
7 Q# T1 T6 S l应付帐款 Account payable ; E' m6 x0 F# o0 S! U6 U- U
应付票据 Notes payable
0 [* ]9 V! o9 }) _贴现票据 Discount notes
# P {% N; e- ]; J( p8 ?# |8 Z6 D长期负债一年内到期部分 Current maturities of long-term liabilities3 H) d+ c' S; Q+ v1 d8 P4 I/ `1 w5 P
应付股利 Dividends payable 3 y3 I$ o8 D, i N
预收收益 Prepayments by customers ) ] H2 n0 m- d! K8 K8 \
存入保证金 Refundable deposits : p+ z$ ]" }+ G2 ^
应付费用 Accrual expense 3 h' h( e0 b1 u8 l7 I
增值税 value added tax
) p. T2 c6 U8 g: i* f3 y营业税 Business tax ( n$ ` q f; ?; ?+ W. f, m' D
应付所得税 Income tax payable
2 J) B) A5 J1 K应付奖金 Bonuses payable
* w \; V T: k8 o产品质量担保负债 Estimated liabilities under product warranties + N, k! _4 M7 |' E h# b
赠品和兑换券 Premiums, coupons and trading stamps
- B& |3 d/ {$ |, Y$ n7 H或有事项 Contingency
7 S9 V7 ^) a: X+ B+ y+ o: G* \! @, ^或有负债 Contingent ) I+ y( S2 l2 l
或有损失 Loss contingencies 5 w/ F8 M ^! w5 L
或有利得 Gain contingencies
: m- Y F. _6 l, [4 q. b永久性差异 Permanent difference
8 n* _. l$ r$ g+ k+ l6 Z4 V, b% ?" }时间性差异 Timing difference - n$ U% ^& u, R. Z
应付税款法 Taxes payable method
$ Y1 R/ @: M3 U纳税影响会计法 Tax effect accounting method
8 B( J! W7 _9 b- u3 \/ `0 A: p6 [递延所得税负债法 Deferred income tax liability method
* w7 q8 k' |7 l+ `# u8 w- L4 W+ p W9 F
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/ D. K: J( W8 J: n% A9 l* H（9）长期负债
0 G. q2 G& I8 N- [0 d6 b9 K长期负债 Long-term Liabilities
3 R8 Y( E9 ~* w应付公司债券 Bonds payable " r& o3 T8 ?1 T# ^. ?& t
有担保品的公司债券 Secured Bonds
( q, \3 P2 ? f8 u$ ]0 M8 I H抵押公司债券 Mortgage Bonds
3 s; M0 X( }1 R( Z) M; s' a保证公司债券 Guaranteed Bonds 5 I4 q5 o+ Z3 W' l
信用公司债券 Debenture Bonds
6 t3 g8 c8 y/ j一次还本公司债券 Term Bonds ) d- A' E% o+ x& Y$ L
分期还本公司债券 Serial Bonds " ^$ @4 |: o$ K8 y
可转换公司债券 Convertible Bonds
# k" `3 w) A6 |, r9 f) V+ J# s$ ~可赎回公司债券 Callable Bonds ; V/ z2 ?4 T$ W+ p- f' {; { P" Y6 G t
可要求公司债券 Redeemable Bonds
' d% _! e3 A9 \4 ~: t记名公司债券 Registered Bonds
9 I7 N N' M: M- |无记名公司债券 Coupon Bonds 4 u2 f! n' L) `
普通公司债券 Ordinary Bonds
5 A) a' {/ y- `, P% _9 O$ r收益公司债券 Income Bonds # Q8 T( R$ q; `& k- j0 K
名义利率，票面利率 Nominal rate
+ O4 R; @5 F% \ q0 M) z实际利率 Actual rate
* O2 p. u3 |1 I# S' w有效利率 Effective rate
. u% W. h) A3 |; e. [4 z1 E8 f溢价 Premium
# z% J5 o B7 r3 H3 H5 r折价 Discount
8 P d9 Q# }- I/ n3 C) o' x: \! i, j! G面值 Par value
+ e7 C4 v' N( H8 Y* ?$ f; _; N9 i直线法 Straight-line method 5 Z! Q* V# ]; B1 J+ Z* p7 \
实际利率法 Effective interest method 1 V W9 ?* L7 Z2 b/ K" Y- f; n3 x* J
到期直接偿付 Repayment at maturity 6 D& D9 r: T$ i8 _# @( c1 b
提前偿付 Repayment at advance ( W2 z' Q! f8 e& _8 o
偿债基金 Sinking fund
: V7 ]- S7 J# H1 j$ S长期应付票据 Long-term notes payable
2 h) D' ^4 I8 c抵押借款 Mortgage loan: b. l- A4 f1 I1 u' W
--------------------------------------------------5 l3 l3 y, \& @$ j
（10）业主权益 8 W' j6 R7 m" o4 {1 }( U% }+ f: K% h
权益 Equity
1 k& c" y; W) b# O业主权益 Owner's equity
v0 `. g) E# m k) F: e5 f股东权益 Stockholder's equity
, I4 Z' R3 ?* O3 X( L$ Z投入资本 Contributed capital - u1 v( G" ^2 q# U n5 t
缴入资本 Paid-in capital
% y6 x, s4 ?' r: W2 ?2 o股本 Capital stock 1 k3 \ Q. ~. G2 W( G) ~3 i
资本公积 Capital surplus ) S6 s1 T o) ?% M# g
留存收益 Retained earnings . v. D! x0 Z7 z5 W( ]8 p5 H
核定股本 Authorized capital stock
& |: Z" `3 E8 L- ]9 B实收资本 Issued capital stock 0 C+ O3 z' O0 p
发行在外股本 Outstanding capital stock
3 \5 e7 V# T8 P/ B& l2 X1 e库藏股 Treasury stock 5 `8 P! C+ y1 J5 r/ S" \- e: c
普通股 Common stock 4 E# S" d' t& U+ x6 ? L) d# C2 x
优先股 Preferred stock 5 Z0 n* e% E" v. A7 D+ Y
累积优先股 Cumulative preferred stock
0 a) \- v9 ~2 @5 r4 p3 k$ r, n非累积优先股 Noncumulative preferred stock & Z/ N& K0 v+ v( a9 F
完全参加优先股 Fully participating preferred stock
" E0 l1 q. H3 T部分参加优先股 Partially participating preferred stock
3 i! C' x/ z/ M; d非部分参加优先股 Nonpartially participating preferred stock
) K5 V3 t, [% x6 I! L& q+ E' q现金发行 Issuance for cash
9 P- j7 i) j; C% u6 P, e- d非现金发行 Issuance for noncash consideration ( V" S9 m7 W1 T) M+ A
股票的合并发行 Lump-sum sales of stock . r. S4 y* t3 ~( O) \1 C1 N5 i2 W) G
发行成本 Issuance cost 8 L& P' _# Y' s C* W; \" F
成本法 Cost method o5 E! w6 k3 F+ }$ n
面值法 Par value method * n: x% U9 Y+ K5 ~+ z' g- c; E
捐赠资本 Donated capital 9 [: m7 ~/ `) f$ c8 [
盈余分配 Distribution of earnings
% L6 G9 m+ S3 |股利 Dividend
! E& [7 I5 t/ \( |; S7 A$ [- a股利政策 Dividend policy 0 A5 ~$ J& j" O: M% s
宣布日 Date of declaration
3 \; K, J% m; q' J( S# M股权登记日 Date of record " ]" n$ p2 I- L* V0 C# f! d+ {- c) \
除息日 Ex-dividend date ) Y7 s6 _' r1 j) h
股利支付日 Date of payment 0 Q& ]" ?( @5 ~( c0 g# O/ t( |- l9 C
现金股利 Cash dividend ' c4 A# f$ w( v: R
股票股利 Stock dividend # s0 L& ~3 [4 C
拨款 appropriation 5 a2 z, W2 t/ l1 E- P1 Q% X
------------------------------------------------------------
8 k3 @+ J+ }4 e3 \7 @6 P' S（11）财务报表 7 `8 U/ c2 I) A$ f! ^/ I# [
财务报表 Financial Statement % e2 D1 B9 r9 N! D! V/ ?$ l% N
资产负债表 Balance Sheet . f+ {$ X* u6 d$ y! c
收益表 Income Statement # O+ F! f. ?( ~8 ]
帐户式 Account form
3 [# T' }; y7 c* g报告式 Report form
W9 V* T4 i+ m- u" |' l* [编制（报表） Prepare
+ g" S H7 W, Y# |- i5 |0 E工作底稿 Worksheet 0 D; C7 e) n" r0 `* @( e/ e
多步式 Multi-step & e0 G) i* F0 H8 r8 q8 `
单步式 Single-step & u. |8 R' C5 l1 I* P
-----------------------------------------------------------
' U- i; I8 N1 V% \7 b/ E（12）财务状况变动表 . H' V- `" d8 X. y- R- Y3 w& z
财务状况变动表中的现金基础 SCFP.Cash Basis
- {9 E" Y) I# D& `1 ~2 w9 Q5 V（现金流量表） $ s9 L4 |% i# q$ K) l1 u% J
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis : G2 ?2 u8 H7 w# `4 N, l7 D1 ~
（资金来源与运用表） ( U8 f+ c b6 E6 I& q9 S" B
营运资金 Working Capital
$ ^: |3 n- \$ \$ c+ G$ Z( @9 j& T全部资源概念 All-resources concept
& c- t7 _6 X5 g M' Z直接交换业务 Direct exchanges
- N. M8 D5 e! A+ D3 a8 G1 S3 |5 u% o正常营业活动 Normal operating activities
1 R" I9 C: k& r) K5 h财务活动 Financing activities
0 V/ Y9 @% `# q0 U投资活动 Investing activities 3 k: G3 m0 B" N
-----------------------------------------------------------3 n% c# @+ [* K# O. v. f" t/ D; C
（13）财务报表分析 2 m- P# [. q+ U
财务报表分析 Analysis of financial statements
! `5 {7 }; y" e$ j比较财务报表 Comparative financial statements
9 u5 [& Z8 k- g5 Z趋势百分比 Trend percentage
0 Y5 N$ L& q1 ^9 }比率 Ratios % V6 x |3 t+ A& Y. F# t; ~* V+ H' w
普通股每股收益 Earnings per share of common stock ( l* P" {8 m0 y7 x' e J; F* k
股利收益率 Dividend yield ratio ; X7 g4 p, e/ q, x
价益比 Price-earnings ratio
( a d2 X; y3 V# O2 \! g, h0 v: x普通股每股帐面价值 Book value per share of common stock , q. Q. i; J& Y8 d
资本报酬率 Return on investment
, {& i: d% x/ T1 R6 P总资产报酬率 Return on total asset
/ X1 M }3 \, m$ U* z/ V债券收益率 Yield rate on bonds 5 b6 h+ L- G$ n& C+ [' f# b
已获利息倍数 Number of times interest earned
/ n i- X, n, \0 U5 D债券比率 Debt ratio
* T9 F0 X, S7 f优先股收益率 Yield rate on preferred stock
% V; V& H1 q5 ~5 g1 y9 P1 H营运资本 Working Capital
/ @' w4 g- Q n8 Q周转 Turnover
5 G4 N1 u8 g2 U- t: m存货周转率 Inventory turnover ' o7 ^: ^1 V& s# s9 r, F" b
应收帐款周转率 Accounts receivable turnover 0 ^% v6 A$ B7 A! S
流动比率 Current ratio 3 q( @! e$ x5 M6 U0 P& n. c
速动比率 Quick ratio
2 ^/ B r- K% h: R0 [% \酸性试验比率 Acid test ratio
8 @8 J9 R; c. ]2 m3 S% t) Q------------------------------------------------------------ + A! T( D7 P6 B5 ?2 |
* Y. D8 M9 I; V: e) a. t（14）合并财务报表
2 `$ ` F6 I m7 d; z/ z2 ?合并财务报表 Consolidated financial statements . z5 b- a c( E4 z+ i
吸收合并 Merger . z4 W( I* ?5 K1 Z5 B9 n) y: P
创立合并 Consolidation
8 w, O$ c# d+ l控股公司 Parent company 6 Q" E6 ]% s( {" Z
附属公司 Subsidiary company
C! _4 k$ f- J; V; F9 y少数股权 Minority interest
! C, r5 O# }( x1 Z/ D权益联营合并 Pooling of interest
) f0 \, y, G& I; m购买合并 Combination by purchase
$ _0 f+ w Z3 i& i. P权益法 Equity method
( C. D# p3 O: y" @6 Q成本法 Cost method
! s. J. S( L( k6 l2 t/ @4 B3 C. F- E* e A, j6 O& h
------------------------------------------------------------1 j# h: n7 t5 z3 s
（15）物价变动中的会计计量 ; b4 {) i- r' u$ Q. v. ~& L7 L
物价变动之会计 Price-level changes accounting
' _+ o3 f1 V, O9 h- ]5 [4 t# W一般物价水平会计 General price-level accounting
1 V3 A% D4 T/ ?7 @- p' t u, o$ }货币购买力会计 Purchasing-power accounting 3 w, O4 |* {1 _
统一币值会计 Constant dollar accounting 8 ~2 ~/ ]) `% u8 r* q7 V3 \
历史成本 Historical cost
o1 i, |* l/ D( q, b# X现行价值会计 Current value accounting
7 u& x R' ~8 |6 |现行成本 Current cost ! j$ {; u1 \ f' E% A; G* g& i
重置成本 Replacement cost 8 H/ G+ p; f- W: u7 R' n
物价指数 Price-level index
9 p( K7 q6 U& m6 {0 V" e国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
+ k9 W% D% R/ Q X$ V: W6 `' c消费物价指数 Consumer price index (or CPI) / {" H* H5 b6 |+ v( }7 p- f) w. I
批发物价指数 Wholesale price index
5 p3 W# c, d a4 [/ G货币性资产 Monetary assets ' N; ~7 c7 R7 m; Y4 K
货币性负债 Monetary liabilities
6 z. b3 W& n, U( _4 |: s4 F% m货币购买力损益 Purchasing-power gains or losses
( L# q- M% f, {4 P资产持有损益 Holding gains or losses / i1 @, Z. [! J/ l: \) X
未实现的资产持有损益 Unrealized holding gains or losses 2 f* |! b! B0 @) [" h* {
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
