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（1）会计与会计理论
; S, l! ]- E& _会计 accounting
, o% M! r, H% Z0 B- M6 U# J决策人 Decision Maker
% X1 m$ V) U% o+ [* T投资人 Investor
& ^! X. k A2 F4 ]& w* u/ ^3 d% {股东 Shareholder
& @: g/ K7 p( j9 y8 l债权人 Creditor ( l; d6 [( B: d, `; r! v
财务会计 Financial Accounting
* e9 k! }7 g: g+ i7 r管理会计 Management Accounting # t8 _1 n1 b, ~8 |& U0 q$ a
成本会计 Cost Accounting
* t a% e8 I# G私业会计 Private Accounting 8 o* ~; J3 Q8 P& W, M- V/ a0 r
公众会计 Public Accounting
& k/ l) C. P* H8 v注册会计师 CPA Certified Public Accountant
# r$ y ]2 i6 c8 R& ?国际会计准则委员会 IASC . C2 H+ E- ~4 e9 G
美国注册会计师协会 AICPA ) k6 ~8 E- ]+ D9 Q3 x( J
财务会计准则委员会 FASB
/ L, Z3 O2 E8 `! l! i6 R) c1 n0 ?+ y管理会计协会 IMA
2 Z4 d/ I: O4 s1 ]美国会计学会 AAA
- S8 ]: p; h: h! ~( J税务稽核署 IRS
/ P% t! O9 q8 j* | Z独资企业 Proprietorship
# o+ B8 Y8 ]# G6 K! F合伙人企业 Partnership + G) s+ l" i; `4 _: k% H" L
公司 Corporation
' h4 H/ u! `+ b1 j会计目标 Accounting Objectives / `- ]" l6 {1 R) U9 E; ]
会计假设 Accounting Assumptions
! v* V/ i W, m7 B V会计要素 Accounting Elements
" W% P+ M) a$ h2 J会计原则 Accounting Principles
0 G4 S# C- ] D- f& t6 Y2 j |会计实务过程 Accounting Procedures
: K. l8 k2 y0 X9 t4 \! x' J/ z$ W财务报表 Financial Statements ( M: v' I: \- V% p% A
财务分析Financial Analysis / H# f7 L# {9 }. a0 m9 }8 e
会计主体假设 Separate-entity Assumption
7 [0 u' N1 K4 m/ b货币计量假设 Unit-of-measure Assumption
6 B/ D/ G% d+ o5 z* G+ O C持续经营假设 Continuity(Going-concern) Assumption
/ w3 x, R0 ?/ T2 `3 F) d+ C- L d会计分期假设 Time-period Assumption
: K8 B6 w9 ?1 Z: c资产 Asset
/ Q+ h& L4 w# ^- [负债 Liability
* B6 p0 J5 v3 e) N# y7 U业主权益 Owner's Equity + F/ b q& |/ o1 b0 V& Z1 o& l
收入 Revenue t. _* \$ n; ^* f- i! k0 X
费用 Expense
! J4 G/ J r9 l5 o! F' z收益 Income
2 P$ A' a5 m/ ]+ i- b亏损 Loss
% V9 p7 r& S4 o: ~历史成本原则 Cost Principle
9 |2 s2 F- O S收入实现原则 Revenue Principle
' s$ G1 ^0 L1 I8 j配比原则 Matching Principle , }& b$ H" N+ N+ B$ ^* e* O
全面披露原则 Full-disclosure (Reporting) Principle ( X2 m1 p1 P) U# |8 c/ J
客观性原则 Objective Principle % R6 A8 g4 g! Z
一致性原则 Consistent Principle 6 P* K" @# z- _4 n, Q! S* s m
可比性原则 Comparability Principle
7 R- P5 S& G4 v; Z- n- {2 {% Q8 i& T重大性原则 Materiality Principle
7 t: q) I- |: e稳健性原则 Conservatism Principle
3 I: J# ?. W9 L8 B) m; N权责发生制 Accrual Basis
# {' r# N) S' g3 S" l现金收付制 Cash Basis
3 F* z& \, M, Z% E1 a4 F% @9 Y财务报告 Financial Report 6 {, `7 d2 p& s
流动资产 Current assets
$ l4 |$ C: \: W0 L5 ^" U! ^流动负债 Current Liabilities
: K: f" b: t O9 n+ R1 n5 s9 |长期负债 Long-term Liabilities ! ]9 p7 v$ Y& [
投入资本 Contributed Capital 3 z' r n/ A1 ?2 _+ ~% x
留存收益 Retained Earning$ ~. v$ G! y. }& t' D" z/ ~
& w7 ?+ H: ^) [7 k2 I9 D! ~
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（2）会计循环 $ B7 y. O- e7 g* [) R! B, `
会计循环 Accounting Procedure/Cycle 8 S. V. E2 H8 [
会计信息系统 Accounting information System 4 X" r' | W( E8 v* w
帐户 Ledger / e6 U1 u, b# V3 @4 s* o1 R6 \
会计科目 Account & s- ]: K& q" K+ D1 O" Q( Q8 Y
会计分录 Journal entry
) ~1 \4 D) ]0 r: J- c6 T/ Z原始凭证 Source Document 3 A4 F- j" V- u- L
日记帐 Journal # D# _$ F' E6 F/ q: Y* T$ K: R
总分类帐 General Ledger
# I- {0 u# O$ g M明细分类帐 Subsidiary Ledger
A! n, a0 }; v# Z# v试算平衡 Trial Balance
& K A1 H5 S- o( n8 n7 a1 u现金收款日记帐 Cash receipt journal i9 Z/ W! F9 Q# z$ G4 m
现金付款日记帐 Cash disbursements journal 7 H) B3 V! R$ |- T8 S! O( H
销售日记帐 Sales Journal & V! }7 J- @5 i: [
购货日记帐 Purchase Journal
: W% V% `( ~' Q. r5 u3 l9 ^普通日记帐 General Journal 6 f9 O; P _7 Z0 k+ R n6 [
工作底稿 Worksheet * b6 ]: I; O; ?6 F# S
调整分录 Adjusting entries 8 G7 G$ x5 v e0 C# s: k) t: p* N
结帐 Closing entries 8 x8 Y4 I8 c& u9 l
" U$ X, M- v Y6 w# ^2 ]& o4 M----------------------------------------------------------, V6 Y* ]) s- O) z- p1 S
（3）现金与应收帐款
9 T5 [% B* m: f' d) n5 ?现金 Cash
( z3 L6 t7 @. K( ~' E4 b& s3 ^" Z" }银行存款 Cash in bank $ V8 A- D8 F$ c; E8 Q" d& z0 r
库存现金 Cash in hand
9 A) [& g) L5 g" Y j流动资产 Current assets
: w% U( p* O5 X, f) H; `偿债基金 Sinking fund
' p A" A2 m) h- {. T9 x! Y定额备用金 Imprest petty cash
; A# _& ?6 H: y( j支票 Check(cheque)
: _: \: b$ f$ g银行对帐单 Bank statement # k4 {: R& H E1 B
银行存款调节表 Bank reconciliation statement
5 I. I+ m4 z1 p, S* A在途存款 Outstanding deposit
2 A0 f5 Y/ @% Y( Z$ v m5 u. E( L在途支票 Outstanding check # r3 ?; }* t5 ?
应付凭单 Vouchers payable
- P+ h* c4 ~3 `8 u应收帐款 Account receivable # e6 R7 w+ U! j* P! P2 a
应收票据 Note receivable 0 e( \, B( V5 {6 Z
起运点交货价 F.O.B shipping point & F. Z$ k0 X# z, Q1 s1 M: L) V L
目的地交货价 F.O.B destination point 5 \# s8 M2 `' P8 R
商业折扣 Trade discount 8 f/ G5 z5 g# ?4 ?0 }+ l3 b, y; Q
现金折扣 Cash discount " z4 R- ?" ~# B
销售退回及折让 Sales return and allowance . s$ c, p) c5 l8 g8 r3 t
坏帐费用 Bad debt expense * C9 [6 J+ ?3 x7 F: R
备抵法 Allowance method
) A5 N7 }+ x7 l4 d u' v! N' @- P备抵坏帐 Bad debt allowance
/ P# @' c0 r+ a: z5 j损益表法 Income statement approach : H% C( W# m# n4 n/ h9 W4 I
资产负债表法 Balance sheet approach
' h( F6 v8 w$ v/ q! {1 F( R帐龄分析法 Aging analysis method : O, F, K7 i$ F) a/ x( K- T3 d% ?
直接冲销法 Direct write-off method
, F- A7 N4 z2 \: m6 ~带息票据 Interest bearing note
! ?1 Z7 h4 A' C! a不带息票据 Non-interest bearing note
$ l4 l& K! V4 c, P8 A, z出票人 Maker ) H- Y; ?4 Q7 t$ O8 c) v; k( @+ x
受款人 Payee
: y# X2 n5 a( m- X7 |( G5 W) g本金 Principal $ |! Q2 Z) _& F( j
利息率 Interest rate , |; a; V' b6 |: v8 g. `9 A
到期日 Maturity date 9 Z+ ^5 S) c) d7 e- B$ H$ L8 d8 q' t
本票 Promissory note 0 @9 x l% V9 K% a$ O5 Y7 W
贴现 Discount / U8 f: T) J5 N# g) y2 G% ~
背书 Endorse / }4 u+ X3 d/ C9 u c% R& z- |
拒付费 Protest fee 9 ?8 c `" | D7 o; s% R8 j( g0 m
7 z& T0 g. g' }" N- f. u1 Z9 J
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（4）存货 , F& {3 O4 ? Y2 g5 a
存货 Inventory
7 B9 C0 A9 v8 h3 E商品存货 Merchandise inventory
5 ^+ }6 k. H n, O# Q! P; j* G产成品存货 Finished goods inventory
8 Z4 ]; J; v2 T在产品存货 Work in process inventory ' @" y/ f' G% K, Y! r! F+ k
原材料存货 Raw materials inventory
Y0 M* u2 T5 n* K+ u起运地离岸价格 F.O.B shipping point 6 U8 N& j% Q( e* t8 \. r
目的地抵岸价格 F.O.B destination 5 F+ d' C3 g+ U% s) x+ L
寄销 Consignment 1 C8 L g, [ P3 }6 P# O5 C
寄销人 Consignor 0 r% c/ {: d+ z- s
承销人 Consignee
3 { P( V Z1 e. D; X6 T定期盘存 Periodic inventory
; |$ R: ^6 [, F" A( _8 j# z* ?永续盘存 Perpetual inventory
6 E, i8 b) I; g' F9 Y: q; U+ L5 ^购货 Purchase & s. R9 Q6 Z8 G- @9 f) c$ x8 V
购货折让和折扣 Purchase allowance and discounts
( k; @9 D) ^5 C) M; Y存货盈余或短缺 Inventory overages and shortages 6 K' _3 W. f5 d. A2 x* j# P) e
分批认定法 Specific identification + n) Q7 h" O# Z0 w. @
加权平均法 Weighted average # V+ e7 W F6 {5 ?' k+ s
先进先出法 First-in, first-out or FIFO
0 x q# k: o1 U* T/ `# Q/ S+ s后进先出法 Lost-in, first-out or LIFO
4 }% y1 M. n* n2 \ g. d5 Z' i! o移动平均法 Moving average # ]4 C$ W8 d) x' U" G# I6 w, M" ]4 i d
成本或市价孰低法 Lower of cost or market or LCM 4 n O: v, Q- d' w/ m
市价 Market value
' O& G4 u1 b! @) b ~重置成本 Replacement cost ( F9 [% ]- ^3 T' |
可变现净值 Net realizable value
3 K& o7 a1 i2 @1 b8 A上限 Upper limit 2 r/ K( w! M; f' `' X
下限 Lower limit # c# r- r: i9 W* o% y; t2 }/ ~
毛利法 Gross margin method
& ~* A$ X9 I8 V1 ~6 r8 n( \零售价格法 Retail method
8 K! h. P' n* D7 p成本率 Cost ratio
2 P9 K _& p$ `' r2 p, Q: j; M+ I7 |. y" b- v
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（5）长期投资 4 v1 y8 y# L9 A e9 V
长期投资 Long-term investment , p; \5 S" x9 i, v' _
长期股票投资 Investment on stocks
* s' r) {0 ^5 |8 \长期债券投资 Investment on bonds
$ Y5 r! i% p! Q) K成本法 Cost method
2 Q! u1 P5 d/ ~2 j- A5 P7 k权益法 Equity method
$ m6 \! S" p1 m8 F! {2 |" }) T合并法 Consolidation method
* m- w3 y/ Q4 j( j: @股利宣布日 Declaration date ; ?5 A$ ]8 Z; w6 w# r/ P: h
股权登记日 Date of record 6 t7 ?8 A# e) x' h) C: a2 G: G; O
除息日 Ex-dividend date 1 P- v! u% U* f. b
付息日 Payment date
; [; j' A+ K6 ?债券面值 Face value, Par value
" n$ }. T9 S5 Z5 k, u债券折价 Discount on bonds
& I$ ^" T$ L) {. Q- F8 q2 A/ ~债券溢价 Premium on bonds ( @, _4 Y) i: {$ C8 k& G
票面利率 Contract interest rate, stated rate
6 @6 h9 Y7 w; N7 q7 W0 `- j市场利率 Market interest ratio, Effective rate 4 X1 N( n2 J! K2 m8 [) S/ k
普通股 Common Stock
$ y( C e) P3 y" E" ?1 @优先股 Preferred Stock
" y+ U0 Y6 [5 h$ a: }5 L现金股利 Cash dividends : d# P, O [% n& j2 P( P7 h
股票股利 Stock dividends
& B$ N" K7 @8 _% _# h2 W清算股利 Liquidating dividends 6 M2 M0 W+ P% x4 | R
到期日 Maturity date
6 ]4 s. G! u+ G* ^到期值 Maturity value 7 l. Y/ t" R0 Y! }( J1 I, |: i9 V
直线摊销法 Straight-Line method of amortization - R2 ?! u( P6 N- Z) H( `* s
实际利息摊销法 Effective-interest method of amortization
% C2 A- u' u' R; U/ f! y$ {4 h0 R7 I8 ~4 L8 o0 {
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（6）固定资产 0 X. v. M7 u1 k1 _4 p4 H, H
固定资产 Plant assets or Fixed assets 1 M1 b2 x( i8 G4 R' u) [% {6 g
原值 Original value
7 F: O, W8 [8 Q. j; \, o) W预计使用年限 Expected useful life
, ~( ]9 [/ d' q$ K- N# h: T预计残值 Estimated residual value
5 F) J2 v! p& p- T5 U. h$ C" ]: @% C折旧费用 Depreciation expense
7 h3 h+ ^ a) V0 Z: Z# S& x累计折旧 Accumulated depreciation 5 I& [# C: u. e- ]4 h) R6 P
帐面价值 Carrying value D* g2 }# q0 @/ t% e- m& N
应提折旧成本 Depreciation cost : e1 L7 A; i" ~+ Q4 x* Y
净值 Net value
- I4 `3 y3 \9 S* ^- I9 x在建工程 Construction-in-process 4 C# ]1 K! d; p) z( ]; n x0 Y
磨损 Wear and tear . |9 X5 ?; a* y# S) [" R
过时 Obsolescence % `: o3 L: _/ i
直线法 Straight-line method (SL)
9 { L j! O% T. J e0 S' [工作量法 Units-of-production method (UOP)
. e* r* \' O! u$ B7 d6 I( {$ ~加速折旧法 Accelerated depreciation method
5 ~/ q7 v. f! Y6 F双倍余额递减法 Double-declining balance method (DDB) " u& C, m' m; `7 {' |
年数总和法 Sum-of-the-years-digits method (SYD) 9 c6 D' K) p( m. Y$ n
以旧换新 Trade in
. h* f5 {% l) x# D5 i& ?3 ?经营租赁 Operating lease + D/ a8 e2 J% O7 g, }6 f$ R
融资租赁 Capital lease - l% K# I' V- z. w
廉价购买权 Bargain purchase option (BPO) / Q. p- e% `! Z
资产负债表外筹资 Off-balance-sheet financing
9 g7 p/ V9 e% M. j5 M' \3 N0 |最低租赁付款额 Minimum lease payments
+ D% z9 m1 O- p1 n* S1 e--------------------------------------------------------
( W3 Y+ {; q0 J3 i" d（7）无形资产
4 k" c0 d6 v+ Y, E1 o2 @无形资产 Intangible assets
4 U) R8 u' H1 [5 m6 b专利权 Patents ' ?$ }. ~+ d2 H: @* b. T3 H
商标权 Trademarks, Trade names 7 ^) n8 S1 H0 P7 J: f- h- k4 K
著作权 Copyrights ; U8 |' b/ b8 j! R& V D, S' P/ ~
特许权或专营权 Franchises
1 j) x {8 Z/ g/ B8 G7 b2 T8 E& G商誉 Goodwill
( \* M; t4 ^- \+ L, {0 C# ~开办费 Organization cost
: P- U+ \) e" V, K7 k: X. ?* d租赁权 Leasehold 3 _. z `% z+ ?' M: r
摊销 Amortization 9 X' z9 C: S8 Z: ^6 {( A6 }
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; F; Z1 b3 H6 f& P（8）流动负债
/ N0 w; O5 @3 L0 P2 g6 _" h负债 Liability 8 u) J8 m+ P: ` t
流动负债 Current liability
, K8 k0 N! h2 L应付帐款 Account payable 1 q" r. J; L5 n5 ^ G2 v
应付票据 Notes payable / B3 C7 Z' c, X* K
贴现票据 Discount notes
) X1 o% [" T- E" J) e B" ?长期负债一年内到期部分 Current maturities of long-term liabilities
7 i! |' o: s# s7 s) _应付股利 Dividends payable & r0 n- q x9 g5 y
预收收益 Prepayments by customers
1 m+ u- M1 [1 v* }2 A$ |0 P. t0 h存入保证金 Refundable deposits
; @' z" g, `* J应付费用 Accrual expense % p& n/ A$ O" F
增值税 value added tax
8 o& v; J& ~: @; i4 }) ]# {营业税 Business tax & R6 Y3 X0 |- p4 F+ B
应付所得税 Income tax payable
G6 H( M. Q8 I3 G6 V: \, o应付奖金 Bonuses payable
! }- @% j1 l( ^+ R5 a产品质量担保负债 Estimated liabilities under product warranties : ?% x( Z5 j/ h- O! s7 T
赠品和兑换券 Premiums, coupons and trading stamps . C+ q4 }+ J4 G* P+ k
或有事项 Contingency
- S3 S u+ B. @4 H' C$ ^7 d或有负债 Contingent
! L+ |% C8 u0 w# y0 j2 w9 E或有损失 Loss contingencies
& a; E5 ^, Q& J或有利得 Gain contingencies
$ q! h& \) G! j U( \. z永久性差异 Permanent difference
& }' e' x' M5 Z7 n/ P3 _时间性差异 Timing difference
4 ?& H* e8 I3 {' k+ f4 u# s应付税款法 Taxes payable method
9 \; E9 }- \/ O. O. O' ?纳税影响会计法 Tax effect accounting method " l, V+ U- s8 I" b) i. x
递延所得税负债法 Deferred income tax liability method 5 ? F H, N" U! s- L( V
/ M& A% \$ z" Q------------------------------------------------------------
8 D8 b7 W9 G' M9 y/ J5 n+ {（9）长期负债 . q* Z2 \7 B3 l' d# \- h& W4 p/ z
长期负债 Long-term Liabilities
" L, e! P# \9 o7 S应付公司债券 Bonds payable ; ~( F1 k* F" d2 t+ X7 S Y: o
有担保品的公司债券 Secured Bonds ' y/ W4 a [6 J o# R3 x5 |
抵押公司债券 Mortgage Bonds
/ b$ v* ^2 [, n保证公司债券 Guaranteed Bonds
: _2 {1 c3 I: J3 }, V7 a信用公司债券 Debenture Bonds
% P. Q* ` j" \' K一次还本公司债券 Term Bonds
, p3 m- S S( b4 Y分期还本公司债券 Serial Bonds * z, j6 U$ B! l% V. c& `+ a' R
可转换公司债券 Convertible Bonds
- H& T, w( p! Q( V: s1 x可赎回公司债券 Callable Bonds
: n' u$ i% X/ m- J3 T4 d6 e可要求公司债券 Redeemable Bonds
) t( l# i9 ^* o记名公司债券 Registered Bonds
u$ W2 z) S' }3 ~/ b! b无记名公司债券 Coupon Bonds 3 _+ _8 q; o' f) V/ v, ? Y
普通公司债券 Ordinary Bonds % b. B% @( G8 ^, F C. E% V
收益公司债券 Income Bonds
/ c! F1 Y4 s1 y# o) v名义利率，票面利率 Nominal rate
% |# D# w0 P) f" A: h实际利率 Actual rate
7 F) l4 ~ z- y2 Y有效利率 Effective rate
0 n" s& B2 M. g! z溢价 Premium ( y) [% V: Q& @$ p8 }) i& F
折价 Discount
2 t% c) J5 k1 X! A& L6 o面值 Par value
6 n: @8 h: d) g直线法 Straight-line method
8 n$ f( m$ Q7 z( y实际利率法 Effective interest method & C( O) P+ h3 `# u7 V2 b
到期直接偿付 Repayment at maturity 9 O2 q" P: z! ?1 j6 j, w
提前偿付 Repayment at advance % q" k4 c! N+ h. W
偿债基金 Sinking fund
- k$ s- N" n$ q* x9 X长期应付票据 Long-term notes payable
5 D! E, x9 ^' W% s- Z+ M抵押借款 Mortgage loan
8 c O# q+ y W--------------------------------------------------
6 p) ?9 V, X: n; j, M; J（10）业主权益 8 T% l7 [) q- c6 Z
权益 Equity 4 s0 p. R* q+ N2 s2 V: m' Y
业主权益 Owner's equity
" `" O4 {: t+ E2 k e6 \( p, w股东权益 Stockholder's equity
5 P3 K% y6 O( y, T投入资本 Contributed capital - M& Y4 m% X f7 p/ p( i' g
缴入资本 Paid-in capital
0 N, r+ g8 j$ N0 { A. u股本 Capital stock # _; ?! D# Y1 N" x0 F
资本公积 Capital surplus % |# S: L2 ^. y; [9 P2 R
留存收益 Retained earnings
6 s# J2 a/ k, g6 Y7 f; [核定股本 Authorized capital stock
: }! x/ R! C. r& K, L/ Q. ]4 a实收资本 Issued capital stock 1 E, D* o0 ~5 ^4 T' w( h8 [
发行在外股本 Outstanding capital stock
$ B% w' }1 r- P; A; C+ J0 S2 \+ W库藏股 Treasury stock & v( L$ t0 z4 M2 |
普通股 Common stock
! x0 v0 A0 y. F7 T8 D f8 z# _ C优先股 Preferred stock ; L$ w: L' W; j$ F' d
累积优先股 Cumulative preferred stock 7 M. ]2 W3 B: `) v @
非累积优先股 Noncumulative preferred stock
& ~+ W `" A- J) b6 E: n4 ~& Y& L/ S完全参加优先股 Fully participating preferred stock - q( d- N" i3 W+ I* T' t2 x
部分参加优先股 Partially participating preferred stock
: F* p; G* _1 Z+ w% |非部分参加优先股 Nonpartially participating preferred stock
. N1 C q2 n$ A: _/ b5 c现金发行 Issuance for cash 0 @. G( |: U n' X
非现金发行 Issuance for noncash consideration ; ?2 P. ~$ J0 Y a/ @
股票的合并发行 Lump-sum sales of stock 4 t( Y v, k. }3 m2 R
发行成本 Issuance cost
9 ~2 Z5 I) b0 l/ [ r6 a成本法 Cost method . }6 w* _# q6 v. Z
面值法 Par value method 1 [* f5 f' b1 u6 U; b' C
捐赠资本 Donated capital $ s# t: T L1 o P- ~
盈余分配 Distribution of earnings
+ T: T% p& [ }* C+ O0 K股利 Dividend 4 _& D& ~) t& }% c
股利政策 Dividend policy
3 I# F& @3 C; P. C' p: ]# n6 Z$ ^宣布日 Date of declaration + M; c: D0 l" X. y, h( z
股权登记日 Date of record ; Y0 j1 n L$ w1 a& j1 m7 q( a
除息日 Ex-dividend date
2 `" C- t) g. b. d% ~7 J股利支付日 Date of payment
) m& H7 p x1 w) S l; n现金股利 Cash dividend
+ l# N% I' ?* Y, z$ e' i/ N股票股利 Stock dividend / Q g- V& d8 S* ]6 T9 D9 r, ?
拨款 appropriation ) ~3 R' U/ {& {! q/ a5 C
------------------------------------------------------------4 U/ m5 V9 }/ k5 o1 n
（11）财务报表 0 |; c- @0 ~+ c9 G9 N
财务报表 Financial Statement + v, |5 [& \2 ?6 w7 `. x- c) m$ B
资产负债表 Balance Sheet
' m- U3 B8 y5 `收益表 Income Statement
: H- n& S& q$ T帐户式 Account form & f. f" W. \# N8 p
报告式 Report form 1 z4 C" [& G0 d. j
编制（报表） Prepare
( f! B- P( v: _$ x+ H o& k* q工作底稿 Worksheet M; \: }! u4 J: h8 }0 c
多步式 Multi-step
+ r1 |4 Y0 s- X# h3 C* Y单步式 Single-step 8 J/ ]' @3 }% r3 A! P: I) h Q
-----------------------------------------------------------
1 e% h! U) ^& l- E: h+ w0 B（12）财务状况变动表
o1 s- L- @0 R7 o财务状况变动表中的现金基础 SCFP.Cash Basis 6 J$ h+ v t' _; Q8 n3 l# ]
（现金流量表）
2 E# f' k+ K1 I1 E# A4 S财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
# t; D+ g) a" ^" m3 c（资金来源与运用表）
Q! n; `" y Z4 Y& W! B7 V5 l营运资金 Working Capital
" t X D' r8 M$ M0 D* r全部资源概念 All-resources concept
$ E1 s/ ~ D3 H! G直接交换业务 Direct exchanges
7 s, U8 h7 W" {) D& |正常营业活动 Normal operating activities / @- A/ b1 y% [. z0 j
财务活动 Financing activities 4 V) i. _) X2 t5 K8 S& L7 t
投资活动 Investing activities ' D% C" N& E! i7 Z5 h* _& O! k
-----------------------------------------------------------9 [0 K" _1 Q7 i" q
（13）财务报表分析
6 G% N j1 X1 O/ t" _财务报表分析 Analysis of financial statements % w6 y$ \& \6 f3 X( @
比较财务报表 Comparative financial statements
9 [4 x8 d" \* S' S' K7 X1 s趋势百分比 Trend percentage / [2 y" w& [; ?! y
比率 Ratios 8 d! a, X8 M2 M) f" W, F
普通股每股收益 Earnings per share of common stock
" Y8 F' O5 V* e( o) d股利收益率 Dividend yield ratio $ B! L3 Y* r% L# c9 G# |% ~
价益比 Price-earnings ratio
& v- Q3 j) x$ \1 d2 j( U普通股每股帐面价值 Book value per share of common stock
; q' C L0 v/ f$ \) [资本报酬率 Return on investment
4 d, p. t1 _. `5 m$ e6 \6 f总资产报酬率 Return on total asset 4 D4 C+ |; I0 O8 u
债券收益率 Yield rate on bonds - x% `$ P+ ^+ p, x. k/ Q7 E- j
已获利息倍数 Number of times interest earned % m# \" p" i7 Q0 r
债券比率 Debt ratio ) X9 Q8 c4 a1 u# v
优先股收益率 Yield rate on preferred stock
! P1 S0 `% u' {3 I* D: h: j8 r; y营运资本 Working Capital / g$ q' [1 q. p; Z
周转 Turnover
8 h1 }' _& u* w' c \6 K存货周转率 Inventory turnover
5 N0 q4 }, j) I0 x# y" i' w d应收帐款周转率 Accounts receivable turnover ! _% I& Y+ O+ d) Z% }/ R" u
流动比率 Current ratio
+ H H+ _8 r0 a5 x: F" w `' y速动比率 Quick ratio
/ z4 U3 f6 o" c/ A$ e# E- j酸性试验比率 Acid test ratio5 c2 O, O' |% o0 j
------------------------------------------------------------
& o8 m0 @4 f# j
* J4 W8 m" i( b2 o0 j3 o6 @- n" ?（14）合并财务报表 ; \4 a/ y& j( ^1 v: U2 J8 v, {0 N
合并财务报表 Consolidated financial statements ! y% {2 c' L( u0 N* i
吸收合并 Merger 7 y8 B8 q. J, W: W) a
创立合并 Consolidation
9 l/ D* u5 v2 _4 ?+ V& `控股公司 Parent company
9 m1 K5 A, \7 G, A2 A附属公司 Subsidiary company
+ P( E8 z$ T6 c- M9 W少数股权 Minority interest ) U1 e H i/ |8 Z9 G; i
权益联营合并 Pooling of interest 6 C$ W/ {$ \4 p
购买合并 Combination by purchase ' R) }# z& A& T! S
权益法 Equity method ' Z+ _ |) m3 G0 |2 b- Z3 S
成本法 Cost method
5 x# \; Y, K: u7 p% y( [, x( J- {
) ~9 ^4 [$ Z3 n" S0 _, A# ?9 t------------------------------------------------------------7 L" O6 E! @$ a* Y" e
（15）物价变动中的会计计量
, Z x6 \: {8 q物价变动之会计 Price-level changes accounting
! D/ u. _) d- l2 l4 D一般物价水平会计 General price-level accounting 3 z: N9 F4 N7 \8 ]. @6 j: R
货币购买力会计 Purchasing-power accounting
7 F9 X* [5 B) K7 A9 b$ L统一币值会计 Constant dollar accounting 5 g! |- l, H Q8 d- s* ]/ ]
历史成本 Historical cost 0 b: C" B# Y/ c0 b
现行价值会计 Current value accounting ! L, @7 N9 Y# t& N5 S
现行成本 Current cost
9 o0 ]1 w& @' L) V# O8 c7 [0 l1 M重置成本 Replacement cost 7 Y2 p( o% M: Q4 M% F3 k! E% A9 a
物价指数 Price-level index
, b1 f6 n" o3 ^! M2 j! P4 F4 T; m6 y& Y国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
7 K) D% p- q/ `2 T8 [消费物价指数 Consumer price index (or CPI) j1 b* l9 _" K& Z- U3 h# f: q$ d
批发物价指数 Wholesale price index
8 D% f% h4 b* \+ j2 N: d- W4 A货币性资产 Monetary assets 0 Q& y v |5 S+ @/ _
货币性负债 Monetary liabilities
8 ~# g8 @7 ?' M3 S: G7 L5 @! }货币购买力损益 Purchasing-power gains or losses 6 W3 K E D: f
资产持有损益 Holding gains or losses
- G8 B4 g1 J4 p未实现的资产持有损益 Unrealized holding gains or losses 4 w" C. Y- N6 k1 x) l
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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楼主
发表于 2005-11-13 11:42
