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（1）会计与会计理论 : b! Q7 v, g! r% q0 t
会计 accounting % [: M$ I6 O' V! Y9 q4 E6 O
决策人 Decision Maker
. ^& e1 n' L b6 W+ ~+ z7 b; H投资人 Investor ; ^1 `) W7 q% K m* T0 n
股东 Shareholder 9 N2 T6 D" B+ B* L( `) k6 }
债权人 Creditor
+ }6 E! U4 T0 ~ H" G# ?7 p财务会计 Financial Accounting : t6 m- c e& F7 ?
管理会计 Management Accounting
* F- H' A. g4 `$ T1 t/ z成本会计 Cost Accounting
! }6 l8 R1 l0 _# [( Q私业会计 Private Accounting 0 M2 K) P( i- q( ]3 Q8 a; e
公众会计 Public Accounting
8 A( p! ~! ^6 v6 V# F" P& f注册会计师 CPA Certified Public Accountant
; l( U' } `6 m' Q国际会计准则委员会 IASC 9 Z9 f. e5 L& i
美国注册会计师协会 AICPA
% D' E" O) ]2 [; f财务会计准则委员会 FASB * s6 V! f, d- }3 U. ^' C
管理会计协会 IMA
7 V# d# {5 l& g% h# |! l美国会计学会 AAA
8 _2 X$ C9 d: T e" O, t9 [税务稽核署 IRS
0 h O- m8 X5 A4 f- l独资企业 Proprietorship
5 U8 y( y' G: r8 s& D合伙人企业 Partnership
$ g4 v. s+ g6 ^# \1 j公司 Corporation 0 {' N' [7 n1 e2 g* k( t9 t# R
会计目标 Accounting Objectives 6 b( F- f' r& a, W; E6 S( x
会计假设 Accounting Assumptions
6 S1 Y0 {7 V6 w ~3 a会计要素 Accounting Elements
7 q. _4 F! M' v3 Y# ~& }) r会计原则 Accounting Principles ; s5 H7 Y* Z- F+ n2 K' ?/ F1 v
会计实务过程 Accounting Procedures 9 e% Y/ P, W2 ]* a/ f; L5 i
财务报表 Financial Statements
# g9 E* `% H+ I9 C+ ^财务分析Financial Analysis 7 n) {" z) C4 T* m: m/ y3 Z( t* K' M# A
会计主体假设 Separate-entity Assumption
- X2 z& O& [3 ^货币计量假设 Unit-of-measure Assumption - I Z% ?) c+ P
持续经营假设 Continuity(Going-concern) Assumption
+ V) Z; _( D# `7 A$ S7 b8 d1 l! b9 p( T会计分期假设 Time-period Assumption & M: x; p! C' F7 U8 Q' w
资产 Asset
4 Z( h1 l5 P. K2 N: a" o8 |9 I* s负债 Liability
' B$ X5 G# N0 t6 U* m- a业主权益 Owner's Equity - a% D- P: p; ?3 Z% r
收入 Revenue 8 q& I% r2 A' [
费用 Expense ; e$ P1 @+ g0 K0 W. D
收益 Income
9 F4 b, `# G/ x! Z亏损 Loss 6 w$ v$ h7 [( k2 E: W
历史成本原则 Cost Principle + y$ I; H0 C [+ m; v& t
收入实现原则 Revenue Principle / |+ J0 q& j; C% v$ P: i
配比原则 Matching Principle
# y7 I; B1 S4 [( D8 l5 f全面披露原则 Full-disclosure (Reporting) Principle 7 O* F. K s, G& N
客观性原则 Objective Principle
# B- }& u# X" D" p0 S' S一致性原则 Consistent Principle & t) {) c. @0 {* ]* _
可比性原则 Comparability Principle
, y$ v# y! I8 z2 n6 S/ k |; `1 }重大性原则 Materiality Principle0 `& }4 [/ A' `; B
稳健性原则 Conservatism Principle
: O7 a( @- W- T8 F权责发生制 Accrual Basis
; O$ O% o! a: f1 a现金收付制 Cash Basis % \6 l. w3 z7 e- E( u0 [; J4 z
财务报告 Financial Report
' ?3 i( T: o7 q. ^) q% a流动资产 Current assets
- d4 [) [# I" S T. U; B( R流动负债 Current Liabilities $ x/ Z! A- @8 ?) l8 x& e
长期负债 Long-term Liabilities 5 s: b9 T- e( A* N+ M3 n1 r! }
投入资本 Contributed Capital ' i q d1 K. `! b! f# H. s/ I
留存收益 Retained Earning$ |) d' V+ J+ I' ~9 Z/ Q1 C, n# @7 m
' Q0 f8 g2 I9 d( h, P4 P* p& N------------------------------------------------------------
8 v6 t. E. }3 ?3 S4 D9 Q" X（2）会计循环 ; L: z1 q; \! e8 a8 c
会计循环 Accounting Procedure/Cycle
. F8 W* g) p. K L* `! H* S会计信息系统 Accounting information System $ d0 v: `& G! e8 k. L) P, _* P
帐户 Ledger
( h. C% X- Z7 h; r7 O会计科目 Account r4 p9 ?7 u$ r
会计分录 Journal entry
6 d$ y" \5 u$ _# e7 ~原始凭证 Source Document * {- [+ d( Z+ y5 }- f1 f) B5 v) F
日记帐 Journal # s: A: L- z/ z0 e% ?: X/ H
总分类帐 General Ledger
* q; O& |% p3 I _明细分类帐 Subsidiary Ledger 5 c8 h" g/ U7 e4 s4 f
试算平衡 Trial Balance
0 `- r- P0 Y7 g1 E现金收款日记帐 Cash receipt journal
) |* A$ g( R( ^: ` ^8 l! q现金付款日记帐 Cash disbursements journal
1 D: d5 j+ M5 s: G4 j销售日记帐 Sales Journal
1 g! _5 l# ?, ^% r购货日记帐 Purchase Journal ' B: m, J8 Z' i: l
普通日记帐 General Journal % y' S7 _9 e1 |; l/ F* B2 d& k
工作底稿 Worksheet 0 H+ S9 e M& R3 k: M3 i3 ], Y
调整分录 Adjusting entries
. U9 c& P4 C; ]! C结帐 Closing entries
' A$ m6 S" P; P, e& D! o& W. z6 F+ k
' {9 c! _( i) ?----------------------------------------------------------
: v" l' ]# y. q9 G! N8 Z（3）现金与应收帐款 # K' A, J- Z, P. ?' X
现金 Cash
, u6 Z0 L) k, s银行存款 Cash in bank
6 B) T7 a' ^3 d* v/ ] t4 t9 F& R库存现金 Cash in hand 1 z6 D3 y$ Z! m6 ]5 q. e0 o$ a9 |4 W5 ~
流动资产 Current assets
' k- N; M' f. N' S1 P% k% g' {偿债基金 Sinking fund
S3 Q; l7 i0 W. h6 Y" Y定额备用金 Imprest petty cash
5 R/ E, c3 t! `4 s支票 Check(cheque)
# O) G. j2 f- Y' n7 C1 m) D; i& g银行对帐单 Bank statement 5 N$ [" b" L1 c' C7 p* t+ c3 \# i7 K
银行存款调节表 Bank reconciliation statement
+ L$ ?& @& V8 f, q5 e% F6 n在途存款 Outstanding deposit 4 T# `" m3 V/ U8 O0 e# ~
在途支票 Outstanding check
& Y+ y4 H; A5 d8 N+ {: D7 J应付凭单 Vouchers payable
! H* y" V% l, N应收帐款 Account receivable 8 y# g; i0 M2 \& H
应收票据 Note receivable
7 [3 N" c+ X8 i0 g Z& f起运点交货价 F.O.B shipping point
5 x) K2 y Y* I0 U目的地交货价 F.O.B destination point
+ M& y p* M; H Y商业折扣 Trade discount
& D4 S- t& d( R. [- L" b现金折扣 Cash discount " }+ Q; X' e( c7 o# Z
销售退回及折让 Sales return and allowance
8 S2 ^5 @6 e% _. C3 M0 J坏帐费用 Bad debt expense
3 K/ c, x, M& G& e4 ~6 z' C备抵法 Allowance method
* W! B( f* ?& U' f, L# n备抵坏帐 Bad debt allowance ' g) U2 P( M8 X& Q I0 I' o
损益表法 Income statement approach 9 M8 a) E, c3 r) c/ E
资产负债表法 Balance sheet approach
! E8 h; ?( v! q) e' U) B- F' r帐龄分析法 Aging analysis method
9 ~+ _) \% t; v$ `( ]& A: O直接冲销法 Direct write-off method
5 ?9 e. O+ Y( _% z- R带息票据 Interest bearing note . w% C/ \$ T, H& h
不带息票据 Non-interest bearing note 3 Z; X9 Z. c9 Y3 [
出票人 Maker
" z2 d8 F* f- ?) d& Z% C受款人 Payee
1 x# p' K' A: }5 n* w. ?本金 Principal
5 R5 V- |$ R$ O6 G, O: s利息率 Interest rate % T) C/ v6 D0 l9 Z7 t( z# K0 H: B k
到期日 Maturity date
. C/ P- O) H g% w* Y% h) _本票 Promissory note
# s* W3 ` | Z& ?贴现 Discount ( z( Y+ ?$ R" @$ t0 ?1 m# c. T
背书 Endorse + i' z5 m$ C/ J9 {6 @
拒付费 Protest fee " q$ y/ _1 i: R
; t3 ~2 t3 v8 n0 K( N/ B0 D------------------------------------------------------------* Q; a- }$ T6 F, l' q; f
（4）存货 5 _' S7 O' C9 U( h) h
存货 Inventory
1 T: Q! }* w/ V) V: y0 x2 F商品存货 Merchandise inventory
5 r/ S, u) V8 @& L2 e产成品存货 Finished goods inventory
" f* Q* `9 f5 o在产品存货 Work in process inventory A' @, c. B& U: z
原材料存货 Raw materials inventory
% y+ F; y4 u5 z/ X- l. D5 J! y0 ^起运地离岸价格 F.O.B shipping point
- Q- ?! \( G: Q; s: X, S目的地抵岸价格 F.O.B destination
+ ^5 s2 D% C/ \2 y$ @! h寄销 Consignment
/ j9 i$ N0 |3 S. H) Q+ x3 L寄销人 Consignor
" S0 p( _7 I A3 K% I3 W8 Y7 i1 \承销人 Consignee . B# R* C; Y9 e) T8 y
定期盘存 Periodic inventory
: ?6 G6 o1 ]& f' q% @永续盘存 Perpetual inventory' S/ X% F: y) g8 j& S3 R: Q
购货 Purchase : b A- x# L9 N
购货折让和折扣 Purchase allowance and discounts
+ g8 D( D \, H0 U存货盈余或短缺 Inventory overages and shortages : H1 F+ {; n" S* D
分批认定法 Specific identification ( A4 T" d5 }" y. N1 i2 D
加权平均法 Weighted average . q( M$ S) @) s( b6 S) h
先进先出法 First-in, first-out or FIFO
/ Z- `! f& U4 e4 s# P' |/ V- s后进先出法 Lost-in, first-out or LIFO 9 o; V* j- P, z/ i0 U
移动平均法 Moving average
" w9 O9 L( K/ b* x' A, w+ h$ e成本或市价孰低法 Lower of cost or market or LCM
- o3 U9 R. L" p8 U0 x6 v# Q市价 Market value 3 u0 R8 p3 [' J7 K
重置成本 Replacement cost
' R# ?9 e ^4 i, k: |可变现净值 Net realizable value
# e9 l( d4 [- ]上限 Upper limit ( h( o) u2 S3 E7 G6 c
下限 Lower limit
" H4 `4 D. Y _; p7 r! |毛利法 Gross margin method 4 [( H0 L. X; W, U
零售价格法 Retail method 4 M- ~: x7 l/ n1 N5 ~
成本率 Cost ratio
+ E4 \% H3 C8 s" n2 b6 g8 O+ X" \+ j, r: r. _7 m4 R' ~1 a3 E
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/ q% P6 |- R; A（5）长期投资
/ V) G I' J) i9 p _$ v7 q长期投资 Long-term investment
; A+ C4 |# W' p0 w长期股票投资 Investment on stocks
' w8 T* L; r0 d* d. S长期债券投资 Investment on bonds 3 R/ n4 f& H6 L* I$ L
成本法 Cost method 4 p7 V* R# L; Q. E9 T
权益法 Equity method + j. v. u) I' A& z' _* B' R2 [
合并法 Consolidation method
2 U) n; ^% S. h2 Q! e股利宣布日 Declaration date
* f8 I0 _# I/ T7 O股权登记日 Date of record
2 f9 r6 f; R4 n( Y2 r( e6 @除息日 Ex-dividend date
8 q1 }: t' W9 W3 a) q# X付息日 Payment date
6 ]$ M9 f/ s( Z6 B3 C: H C8 H! ?: S债券面值 Face value, Par value
# H+ V0 ]& ~8 I' ]1 \- r债券折价 Discount on bonds
$ G0 }; x! E2 X2 B债券溢价 Premium on bonds ( y+ G1 v$ @( @- ^& l* |
票面利率 Contract interest rate, stated rate 9 j5 q, z6 L. M6 Q3 `" w; q
市场利率 Market interest ratio, Effective rate
* S' D: y! e( M4 o* A% Y普通股 Common Stock 9 h4 X- D' j' M; L+ o+ ~
优先股 Preferred Stock 1 l: a0 k9 T* c$ R; z+ D2 n
现金股利 Cash dividends " U" n$ ~2 `: p6 m$ w
股票股利 Stock dividends
2 p& _! \& F: T" Y清算股利 Liquidating dividends
) M# O& @7 O9 N到期日 Maturity date
' G( }. w+ K' t7 a+ ?* Q2 i到期值 Maturity value % ~: H& ~7 S, V, \9 y
直线摊销法 Straight-Line method of amortization
; s$ ^# h7 B5 s# ?实际利息摊销法 Effective-interest method of amortization9 q- t+ y. Z, ?) C
: ]+ S* H- b/ @4 [# N. W! ]
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! }/ Q6 D0 F3 z8 A! ?（6）固定资产 + v8 [8 p7 h- |8 h$ t* N. u
固定资产 Plant assets or Fixed assets
- J9 Q) E2 ^3 U, G4 Y原值 Original value
$ s! T- j1 m f6 } R预计使用年限 Expected useful life ' @2 `% d5 B: j. S" P Z, T0 Y
预计残值 Estimated residual value * E. o7 {. @) d' h" X) C/ s' e8 ~
折旧费用 Depreciation expense 2 i L6 \6 J8 A ^7 n
累计折旧 Accumulated depreciation G8 l. b- B) V' a& W4 R. j
帐面价值 Carrying value & v" I/ t0 D$ s/ Q) A. f; A n
应提折旧成本 Depreciation cost
: \5 B4 K2 o' i) k# |) u; Z# D净值 Net value
* {" G9 ~9 Y$ [2 q/ C( l# u! L1 f在建工程 Construction-in-process ! }' o! }) J% o$ c5 I" n' n$ Z
磨损 Wear and tear 2 q5 j- k I, g; x# R2 P+ j- D8 R& M
过时 Obsolescence 8 Q( o0 X p3 e# O8 f: I- P
直线法 Straight-line method (SL)
, M$ K; G z; U6 w n1 C- C工作量法 Units-of-production method (UOP)
1 o& B7 G/ S( w$ ~0 k9 M$ ]加速折旧法 Accelerated depreciation method - d$ H$ n( t& H& s# d) n" T
双倍余额递减法 Double-declining balance method (DDB) ; b" {* v% g0 [
年数总和法 Sum-of-the-years-digits method (SYD) 9 p' Y% G& V5 G: D
以旧换新 Trade in
0 c" A1 U( F; O z5 U经营租赁 Operating lease 0 l5 E# I/ b% Y+ j
融资租赁 Capital lease
! V3 E! k: o9 U4 c" U廉价购买权 Bargain purchase option (BPO)
6 V! L, {" O g- H资产负债表外筹资 Off-balance-sheet financing : q2 m- J2 {/ Z6 `5 p& H
最低租赁付款额 Minimum lease payments
3 t2 s0 p3 X4 K! {" J9 v--------------------------------------------------------$ ~) g$ Z) V7 {) ~( C
（7）无形资产 0 _! y0 j$ ?0 w" k
无形资产 Intangible assets
& G- m- S/ o2 X专利权 Patents " n1 x9 l3 j1 y4 q: Z
商标权 Trademarks, Trade names 5 j2 `! h3 ]% i- I
著作权 Copyrights ' u! d) e+ a' Y
特许权或专营权 Franchises
! P3 l) s6 `: g3 c- ]8 O' I8 U商誉 Goodwill % |3 k6 v; ?' b
开办费 Organization cost
+ T! a8 J0 P1 u- e: G租赁权 Leasehold 5 e5 T- \# ~9 B/ w ^( z: n0 }
摊销 Amortization 0 S% @6 G! {2 m
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- l( i4 |/ f: }6 p* c（8）流动负债
2 X8 H) x* |9 J: y( ^) j B6 l负债 Liability : X: |+ d, c( e% @8 ~! r; O
流动负债 Current liability , |8 I" N0 H5 Q$ k! }% V d* [ |
应付帐款 Account payable
- o: n" ]5 a! r& |应付票据 Notes payable ; R' S0 l: |# m* N; v
贴现票据 Discount notes - Q/ Y8 P& T& j% a
长期负债一年内到期部分 Current maturities of long-term liabilities' A M( ^9 b- w1 w5 t! p4 r1 J; I8 d
应付股利 Dividends payable
& l8 B+ y- g5 e. E+ J# d预收收益 Prepayments by customers # e" M+ ~& g9 g. L5 X6 Q2 Y
存入保证金 Refundable deposits
& B4 C) _7 O6 s9 c应付费用 Accrual expense # u! P& o- y, s* t/ _
增值税 value added tax 8 p Z7 Z' z* K% f
营业税 Business tax 5 P6 u. u {+ ?+ I
应付所得税 Income tax payable
: V, S& b5 T2 V/ x应付奖金 Bonuses payable & ^& n' l5 H" ? v
产品质量担保负债 Estimated liabilities under product warranties
: o8 Y$ S; L( E. D4 n+ l3 F" `赠品和兑换券 Premiums, coupons and trading stamps
( Z) o* ^! k3 F {. Z或有事项 Contingency 7 u1 p g/ t7 o0 r& h7 q
或有负债 Contingent 0 X& h( [( r5 V3 y) u" h
或有损失 Loss contingencies
7 Q1 o$ ?' _" m$ d+ e$ d或有利得 Gain contingencies $ F& C5 J( q7 q' t/ ]
永久性差异 Permanent difference 3 R) U; o$ W; h: L' X; }7 E
时间性差异 Timing difference . y' ^* `& Z/ L$ }. _" M8 _ l
应付税款法 Taxes payable method ' X$ h+ w8 ]0 Q
纳税影响会计法 Tax effect accounting method
2 o5 k+ D( J, z递延所得税负债法 Deferred income tax liability method . |7 o& U) {4 [7 \
. B3 L+ I8 j/ V3 U; R) _, | E! i------------------------------------------------------------
7 Q( V& s) O0 ~) _5 s& R7 H（9）长期负债 3 o- @9 o8 Z* }3 ]) Y
长期负债 Long-term Liabilities # \9 z3 {. w% j2 j0 ]6 m4 Q6 S
应付公司债券 Bonds payable
! t: H5 `7 z. i, q有担保品的公司债券 Secured Bonds 3 v' L2 N) L# R$ n
抵押公司债券 Mortgage Bonds
+ E, p- R3 @: x保证公司债券 Guaranteed Bonds
P% b1 J! h6 H4 M, y4 q; D2 s信用公司债券 Debenture Bonds
- ?) |7 M2 Z% ^! y一次还本公司债券 Term Bonds 1 P- }; f4 M& A' Y# M+ {7 _0 F8 X8 f
分期还本公司债券 Serial Bonds ) A+ X1 t8 w* M" N/ x0 Y
可转换公司债券 Convertible Bonds 8 S7 {& P# Z2 b! I2 \3 n4 g5 `8 Q- F
可赎回公司债券 Callable Bonds " v" k; U3 ^; q/ V+ T) Y
可要求公司债券 Redeemable Bonds ! y% o8 b& e- n9 b! m
记名公司债券 Registered Bonds
' L! \- L3 X1 H- y无记名公司债券 Coupon Bonds
; r( i* Y. {7 q8 v+ N4 `* S普通公司债券 Ordinary Bonds 8 a6 t0 C: l# w; L3 H1 l. N' ^
收益公司债券 Income Bonds
7 e7 V" f+ i3 j名义利率，票面利率 Nominal rate
% @) l5 L7 `1 P+ f' e) h/ m E$ |7 |实际利率 Actual rate " }6 o: i, p$ u) i" J$ s2 c+ j
有效利率 Effective rate
9 j9 y) f& r. ?: {- A溢价 Premium
1 K& P+ H4 T/ A; V A, U折价 Discount / f, s8 J8 t4 f$ [' H8 S
面值 Par value % `$ Z/ D. k( Q4 j) ~
直线法 Straight-line method ( |! K `6 ]9 s: N) t# ]
实际利率法 Effective interest method
% I. s( Y0 a) ^' z- `0 W) ?到期直接偿付 Repayment at maturity
5 l. t! G( F6 ]" U! K提前偿付 Repayment at advance
7 s: P; f1 ?0 F# e偿债基金 Sinking fund
* U8 D, n7 Y/ h' ~' R$ \& G长期应付票据 Long-term notes payable : q1 `/ y, _6 m q+ ` ]' I# X
抵押借款 Mortgage loan
, ^$ }( M1 K& \; }! K) t1 R$ J--------------------------------------------------
( f/ c L. u' Y- C# [（10）业主权益
7 T& z/ L, c: y. w6 P8 X8 [/ ]权益 Equity 8 i+ ?: h$ W- W1 C$ X
业主权益 Owner's equity + X }) u7 P; z# {7 k' K; R9 n
股东权益 Stockholder's equity
2 [! x% F- Y1 J$ |9 @0 H投入资本 Contributed capital ; p" [, W/ c; W; C
缴入资本 Paid-in capital
7 C$ X, S* @6 A8 @/ v股本 Capital stock " A H) X0 T" q4 h9 D: D: ~+ x
资本公积 Capital surplus * `2 E$ F* Z) }& t3 ~& y1 u
留存收益 Retained earnings
9 M$ w8 ^, B. g2 x/ k( R5 R6 y核定股本 Authorized capital stock
; i% B* u0 i P+ i. G2 ?/ z实收资本 Issued capital stock
( n6 c1 I. c! i: u; s" V发行在外股本 Outstanding capital stock
9 Q6 E6 m7 {( l$ j* A( c库藏股 Treasury stock
1 q# k9 s( j4 a' k: L普通股 Common stock
7 g! L( F k+ D. m" \/ d% E优先股 Preferred stock
% {# J& p( e0 |+ m5 @累积优先股 Cumulative preferred stock
! ^# q, s3 @ ?* x7 D9 m非累积优先股 Noncumulative preferred stock 3 ^1 T* B3 a. `
完全参加优先股 Fully participating preferred stock ; ?, W; a' G0 e
部分参加优先股 Partially participating preferred stock 2 Y# D/ H7 f6 U/ t: @& S
非部分参加优先股 Nonpartially participating preferred stock * b/ S1 r! P4 J& p ]" {: f P
现金发行 Issuance for cash / R7 H6 e# F8 C1 y/ P
非现金发行 Issuance for noncash consideration - u, {/ @$ v% i4 B X+ P1 l/ s
股票的合并发行 Lump-sum sales of stock - n7 ?* _ u ^9 C5 Z
发行成本 Issuance cost
. \/ \1 l, o/ b1 ?' y" n成本法 Cost method 6 u8 b% a- u; p$ r, z
面值法 Par value method 4 u/ U* w. ~9 P) L- c
捐赠资本 Donated capital 5 n5 b8 L5 B* _) O9 y
盈余分配 Distribution of earnings
l# H; X. z% r+ E股利 Dividend
1 y5 b9 }3 ` l; v, i7 J2 f0 J7 B股利政策 Dividend policy
1 O6 z7 G) C4 W4 d- M7 ~4 p$ c宣布日 Date of declaration
: b; z; {- B% `, N$ \股权登记日 Date of record 9 ~$ b/ v# E- i8 O |7 ^: \6 F3 J
除息日 Ex-dividend date * {) M' D l+ P4 @& D, \5 j7 k5 J- F9 T
股利支付日 Date of payment 6 u3 ?2 g7 v4 m$ I
现金股利 Cash dividend 7 @$ }0 }- c7 F. y
股票股利 Stock dividend % G- |8 H& r) B6 b v5 _! B
拨款 appropriation / M1 n7 d8 U4 t( \; \5 h5 `! ~
------------------------------------------------------------
3 W, ]. ]+ d. I/ Y. i) ]0 ~（11）财务报表 : V# `: I& p. _3 J% g
财务报表 Financial Statement - A1 [+ W% P! y& }' H0 G8 O
资产负债表 Balance Sheet , o! o; S f+ {% o/ B. O/ Q* p
收益表 Income Statement # q2 J1 K. h3 d
帐户式 Account form ( d5 \) Y! r# w
报告式 Report form
. j" H4 D2 d& I) G( T! X编制（报表） Prepare 2 X0 u6 `, J% n5 B
工作底稿 Worksheet
- n! {. c# _; c U" T: {多步式 Multi-step 3 \4 J& T k ~ P
单步式 Single-step ! h6 t+ |7 D2 \8 P; q
-----------------------------------------------------------4 x. l, d* _4 d, ~, i( X9 h
（12）财务状况变动表
+ A' S/ D( D: ~9 G! |" t% Z# Q3 w$ A财务状况变动表中的现金基础 SCFP.Cash Basis 9 P, L7 F1 Z5 y6 S# X# D0 u( g
（现金流量表） : _# |9 y$ u; V# z n' i
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis & P$ A/ f" D2 Z2 k1 k7 y* ~, l
（资金来源与运用表） 7 D9 i) P' Y" b3 S! u$ G
营运资金 Working Capital
/ n {1 T1 I9 y1 K# B, v5 r2 u全部资源概念 All-resources concept
% N, q2 E+ S' e" @1 |直接交换业务 Direct exchanges
}7 Y# J' \. b& h" I$ X) T正常营业活动 Normal operating activities
: r( m" j$ D$ Z财务活动 Financing activities # q- `' |" a3 g4 L: H+ R4 u* p! b
投资活动 Investing activities 7 v- _ y) x8 Y/ e% _6 j
-----------------------------------------------------------5 f9 i$ |2 q. d4 p! Z
（13）财务报表分析
4 [. J9 _3 B: w财务报表分析 Analysis of financial statements , c, K" U; l8 X) A# ?) E
比较财务报表 Comparative financial statements $ P! T4 W# Z; G2 p
趋势百分比 Trend percentage
4 \, Z% r+ x- E比率 Ratios ( I4 k7 c6 ?8 h2 C, }. W
普通股每股收益 Earnings per share of common stock
1 s# a1 e' R3 G2 r& [8 Y股利收益率 Dividend yield ratio
! X( ?0 P6 z- m2 r' o; K价益比 Price-earnings ratio
! L+ F9 O) B: g普通股每股帐面价值 Book value per share of common stock
8 C6 _+ k. E1 ]1 B$ K* k资本报酬率 Return on investment . p0 O8 y7 p$ e3 L( X" ~/ X$ {
总资产报酬率 Return on total asset
- O3 y) ~4 b. S债券收益率 Yield rate on bonds 0 W/ g/ w+ e: l# L
已获利息倍数 Number of times interest earned
9 o, p# _+ l) S* r4 ?$ f* B债券比率 Debt ratio
) U2 b" Y2 @! M# S/ m优先股收益率 Yield rate on preferred stock
# A/ x& `( w) t% \. P2 @; g( m营运资本 Working Capital
8 |0 F/ O; [# H. _. C# P周转 Turnover
9 |* x P: V7 {. c' _存货周转率 Inventory turnover
8 c8 j6 i P8 Y) L1 n4 ~9 g应收帐款周转率 Accounts receivable turnover
+ B! N1 |! l* U" o$ V: {流动比率 Current ratio * Y5 U- w3 y" i& i8 o; d- v% m4 d$ G
速动比率 Quick ratio
. D5 x( Q- f+ v, a# L7 }酸性试验比率 Acid test ratio
/ @5 D$ v( h% b' q. @% d" U/ `------------------------------------------------------------ 7 t; m' v& Y* N% l7 s. P, o
4 k- R6 N+ x2 T5 `4 u" K& N% ]/ E
（14）合并财务报表
) c# [% N; Y# w, w# B( w) [合并财务报表 Consolidated financial statements
+ l; u, j* e7 n吸收合并 Merger
, ~: r" H9 y2 Z# A) Q创立合并 Consolidation
" f, I3 K" z! Y控股公司 Parent company
* ]( V& I' Z$ S( i0 y+ I附属公司 Subsidiary company
# f! E _# T. r9 R* k少数股权 Minority interest
) _& ^4 l9 u# N3 f权益联营合并 Pooling of interest & m$ ^) T4 E3 l
购买合并 Combination by purchase
& n0 N v! r. n权益法 Equity method
* a2 m! y! F1 A0 ~成本法 Cost method
* h) b6 s; |# W; X+ J- I7 B. w
------------------------------------------------------------
, y8 |/ v+ y) C. P8 o（15）物价变动中的会计计量
- ]& t* ]. r+ s1 m3 B9 \; I2 e物价变动之会计 Price-level changes accounting * u- M- g8 R( P/ ]
一般物价水平会计 General price-level accounting
3 ^# \5 L: ^: k货币购买力会计 Purchasing-power accounting
) l( X3 Q2 x* z, V8 `统一币值会计 Constant dollar accounting
9 W# [2 u" P( |( c历史成本 Historical cost & `0 M4 z" s& A% S) u) D
现行价值会计 Current value accounting 8 y7 c: C7 q4 k! _
现行成本 Current cost
1 K. ]. T5 R7 K0 M2 @重置成本 Replacement cost % r% z' x# e6 \
物价指数 Price-level index ) F$ _7 E& \# O
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
6 y- Q- \4 P: D. L5 {7 w; C消费物价指数 Consumer price index (or CPI)
' M+ `4 B4 ^4 T0 t! s* F5 j) W批发物价指数 Wholesale price index
3 q/ i4 I( N W8 c4 H' A& S货币性资产 Monetary assets
# a/ K1 g# y' I+ _. V' f% U- k货币性负债 Monetary liabilities ! N# X' P& S% j2 a
货币购买力损益 Purchasing-power gains or losses
! m0 r) n) Z/ W资产持有损益 Holding gains or losses 6 p; Y8 u1 Y+ R! _+ \! {
未实现的资产持有损益 Unrealized holding gains or losses
$ x! D5 c- p2 z+ r: t5 ?, @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
