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（1）会计与会计理论 ) J6 z. n1 l$ `% t7 e
会计 accounting : [4 X; D( @4 |4 X i# Y, Z A
决策人 Decision Maker 0 S# \0 V* B+ j
投资人 Investor 3 g3 I# @; p. o P4 o8 d
股东 Shareholder 0 N5 T: u% ^$ n& X6 v9 A
债权人 Creditor 5 Y: A& x+ S$ `. p: d
财务会计 Financial Accounting h2 H7 M" b1 P. s8 K; f/ G; u0 A
管理会计 Management Accounting
3 c+ o$ z" L' [1 ^) ~成本会计 Cost Accounting
Y M2 N* w, {8 g私业会计 Private Accounting
2 Z4 ?, B7 a, {* G% g2 U公众会计 Public Accounting
A; A- I7 v, H# a注册会计师 CPA Certified Public Accountant
, a; C: x! Z( e1 ]- [国际会计准则委员会 IASC 4 ^/ v! q8 ~: W5 {9 Z
美国注册会计师协会 AICPA
5 N7 Q7 |$ b" o+ S! v* a6 c财务会计准则委员会 FASB ( i, z; j z3 P5 n4 U- C. I3 t4 @/ S
管理会计协会 IMA
& l4 I8 m( n+ _* u7 a. _$ Y( J美国会计学会 AAA
; F1 q6 u) d6 i4 V税务稽核署 IRS ' k7 \' {1 A) J- ^: m$ e
独资企业 Proprietorship " w% ?9 Q' o# Q5 B# [9 |
合伙人企业 Partnership
# w" \. `" C9 b1 Q公司 Corporation * }7 R7 j% |6 A( o R+ U
会计目标 Accounting Objectives " @# O; a" M; T, Y. M7 o, |0 |
会计假设 Accounting Assumptions & p# o' `4 O; g9 }
会计要素 Accounting Elements ) F j" a* K9 }+ V6 t1 ^
会计原则 Accounting Principles
0 w; t$ ?! ]2 j+ _; ?会计实务过程 Accounting Procedures
) B- h. D0 M$ A/ i3 E y* Y1 Z7 H财务报表 Financial Statements 1 f+ D6 v9 S8 y% }- t
财务分析Financial Analysis 1 ?& F$ A, ]* x, Y# F' Z% J/ ] Y
会计主体假设 Separate-entity Assumption
9 j6 `8 M5 A [. E. {货币计量假设 Unit-of-measure Assumption / A5 V# {. U" E$ R* c$ T, `
持续经营假设 Continuity(Going-concern) Assumption
8 Q0 S- Y/ V f% c4 z; p: ]; l4 `会计分期假设 Time-period Assumption
, O! r+ t2 N. o( n8 x) }$ M资产 Asset
: P) h* ]8 F' m3 W; H5 R$ v/ p负债 Liability
- w& i7 K: [! S: E7 N6 ~1 b# J! M业主权益 Owner's Equity - v; R$ c9 \# y6 a
收入 Revenue
$ H/ C K" Y9 w$ v" v8 [7 `费用 Expense 3 q+ M! O# Y5 k& V
收益 Income ; K4 g7 }3 s- i# b
亏损 Loss
) d2 \" N8 J5 G. Q- w; ? R历史成本原则 Cost Principle . |8 i# {, i9 t
收入实现原则 Revenue Principle
) |, e% T5 z& B* c- r! j$ P配比原则 Matching Principle
. ^* o) _% z8 ^! X4 g$ m全面披露原则 Full-disclosure (Reporting) Principle
. `$ D9 H( j4 y; G0 _客观性原则 Objective Principle
& q. B8 k7 L4 _1 ^/ q, _5 r9 T8 `! l# K一致性原则 Consistent Principle + V& ^( H5 w& c
可比性原则 Comparability Principle
) j5 r' K; ~! [重大性原则 Materiality Principle) b8 r# o6 H9 F Y( c5 O
稳健性原则 Conservatism Principle 6 s$ w) e+ `; T5 c1 y3 j
权责发生制 Accrual Basis
) m( `$ Q& h9 v, Q4 A1 [1 v现金收付制 Cash Basis g; b0 c+ P0 j: {/ I
财务报告 Financial Report 0 j9 g: K5 {1 ^0 J- r# d% E s% G' o
流动资产 Current assets - s2 A6 B0 v7 T3 @# P
流动负债 Current Liabilities ; I/ b0 X- s0 R+ f/ K
长期负债 Long-term Liabilities % i6 D( q8 z ] i$ i
投入资本 Contributed Capital
+ u! ^/ ? P2 P6 _1 f) O5 S1 N留存收益 Retained Earning
7 b$ s j0 U( D/ Q
2 e8 U6 N9 L) v! }. A------------------------------------------------------------
1 u4 m. i9 i# q（2）会计循环 : q ~: H& o9 i( x4 ?
会计循环 Accounting Procedure/Cycle
& a5 {/ d7 {1 _, R: k: C会计信息系统 Accounting information System
6 y3 Z7 o! V9 J4 c4 R* e) H: M b帐户 Ledger
/ W3 g# ?5 a$ p( y5 t会计科目 Account
7 L$ [/ T3 d; y4 V会计分录 Journal entry
5 [$ }; c: l. ?5 l3 ?/ j原始凭证 Source Document : e0 C* B9 |1 t2 Q6 `3 z2 X$ ~$ J$ u
日记帐 Journal * k6 Q/ t5 P; w/ X, K; m
总分类帐 General Ledger
' G9 }$ D3 P" y" [! T: l' C明细分类帐 Subsidiary Ledger
. \! S+ n! ]: T& X( g. [试算平衡 Trial Balance
0 [' C; \6 n# r* q现金收款日记帐 Cash receipt journal 8 l! h) P9 U% u( o- s3 i
现金付款日记帐 Cash disbursements journal % f4 D" ?9 }" W8 u
销售日记帐 Sales Journal + h& X1 L+ \" [8 V: G/ u! W
购货日记帐 Purchase Journal ' [7 m0 F3 f' ?7 `: P! L0 Q
普通日记帐 General Journal , d b) E8 h7 x. _! ^
工作底稿 Worksheet ( ^3 j, { e; j% c
调整分录 Adjusting entries
4 T) F1 V+ L* E+ T0 N( H4 U' E# g结帐 Closing entries 7 q0 }( @0 G& W$ A5 J7 l5 u* N
1 W, o) T# `; P$ ~/ W+ {
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* w3 a$ u! D% B, Z# i+ S（3）现金与应收帐款
. j, G* L7 j2 ]5 ]- g% S, R现金 Cash
4 O2 A3 W. d) B* p# y- P银行存款 Cash in bank
# @' I/ k# D" v) [% ~. s库存现金 Cash in hand - W5 D/ g& n! D3 h' k
流动资产 Current assets
# ?7 r; e. r' [偿债基金 Sinking fund
! Z% Q0 X" L, d2 u: X6 l4 F& b定额备用金 Imprest petty cash m) E9 U/ z# Z0 p7 V1 t
支票 Check(cheque)
! m# X6 f( C/ X! \银行对帐单 Bank statement
* N& q U4 q9 L* \* q2 X7 U; {银行存款调节表 Bank reconciliation statement
$ r$ W0 E: R( s& D在途存款 Outstanding deposit
" T8 c, [; Q$ `8 e! `* s在途支票 Outstanding check . O; Y- d6 L9 u: t2 S
应付凭单 Vouchers payable
: I* T$ C% N0 }& b% d9 Z应收帐款 Account receivable M# D# ?& L" @2 r5 Q8 [* S# t: _
应收票据 Note receivable
2 B6 Y1 W( I: J% ] K5 v+ h" n: B. ]起运点交货价 F.O.B shipping point
4 U. i9 n& \8 A9 k8 h目的地交货价 F.O.B destination point , W G0 \, P" p6 _) r- }0 ]
商业折扣 Trade discount 1 u6 r0 r0 k2 L( W0 O: @
现金折扣 Cash discount
, O5 w6 c) u. h; Y9 f& @ S* Z销售退回及折让 Sales return and allowance
: x% }8 j5 Y2 ]/ B! [ i坏帐费用 Bad debt expense
. @: ~, I% [' {& c6 |3 {0 }5 @% C备抵法 Allowance method
- x' I" m2 Q3 z" C备抵坏帐 Bad debt allowance
/ }2 D/ C9 k* ~( L损益表法 Income statement approach
3 ?5 b8 X+ ^! K& P3 z& L资产负债表法 Balance sheet approach
( A" J3 t) o7 i- W9 Y; t( P4 C帐龄分析法 Aging analysis method
# g5 p0 T1 q3 T1 @9 ]. e2 r F( T直接冲销法 Direct write-off method ! W9 C4 t7 x, T8 O2 u$ M1 w
带息票据 Interest bearing note : d" V% N9 W. ~2 [! g. h3 {
不带息票据 Non-interest bearing note
6 R4 r, h0 x) K9 F4 a出票人 Maker
! u M4 h; E/ u( ?( y受款人 Payee Z* K2 @+ N9 |2 D$ ^
本金 Principal
) r' ^6 V5 ~) z) L3 z" h4 w \2 l利息率 Interest rate
Y1 P5 ^8 G* _+ e: h5 S到期日 Maturity date
* a2 V4 P# _: V4 G% c- t本票 Promissory note
: W& ?: [9 M& h) A贴现 Discount
+ ?7 F3 s. c9 m3 r0 S: r背书 Endorse
4 U* i" ?$ K4 @' P/ G- i拒付费 Protest fee
9 D- a0 U1 a8 f) {8 y
$ i4 ?8 s5 ?1 n------------------------------------------------------------5 y$ u; Q# R+ E; y$ e" s7 T( H
（4）存货 1 [8 X. c' f6 J& h" R
存货 Inventory
/ Z: W& q: P3 o) Z9 ?商品存货 Merchandise inventory + x" b: Q% U, @9 H8 j3 T
产成品存货 Finished goods inventory & [8 d9 J, v8 E5 y
在产品存货 Work in process inventory
+ [8 a3 h* ~2 i/ [/ c原材料存货 Raw materials inventory 7 A; F4 { T2 O7 Z
起运地离岸价格 F.O.B shipping point * I8 M2 m X K9 u9 q! `
目的地抵岸价格 F.O.B destination
) x6 U( a0 C9 [寄销 Consignment
4 d* Y6 _- C1 H8 _/ v/ U寄销人 Consignor
! ]. L' D h& C C [承销人 Consignee 5 ?, `* j+ [1 q6 i: H
定期盘存 Periodic inventory * s- T J% ^* Q3 e' Q2 b4 T
永续盘存 Perpetual inventory
' m. Y5 _+ A' m; H- x2 r9 S6 t购货 Purchase 0 Y! Q: R4 Z R x" E+ C- t3 C
购货折让和折扣 Purchase allowance and discounts
5 G/ O6 }; m: t _5 A5 q存货盈余或短缺 Inventory overages and shortages
9 F! F/ W7 S3 m5 f分批认定法 Specific identification 7 M% i8 M/ P/ ]- L' d5 S
加权平均法 Weighted average
% n3 R4 R; R P Q先进先出法 First-in, first-out or FIFO 0 n& [4 }% d$ s) F
后进先出法 Lost-in, first-out or LIFO 3 i- m" A% ], b4 ?* Y
移动平均法 Moving average
) ~" Y1 W! c) q0 a4 g; K0 o成本或市价孰低法 Lower of cost or market or LCM
1 B3 }0 m$ _! ]8 K7 f" X6 P5 @* O6 s市价 Market value
& V& [- B7 }; j9 @9 Z重置成本 Replacement cost
6 \+ | d: `4 x; q4 Y/ V, {4 X可变现净值 Net realizable value 4 K8 v6 m% d8 m# q- I1 j% q
上限 Upper limit Z1 n3 u) C0 u; `0 V4 t& Z) O" _/ N i
下限 Lower limit
) n* ?& R% u. i毛利法 Gross margin method 3 a6 R! c$ M. t5 u3 X% b
零售价格法 Retail method
$ R0 x) e9 r- `成本率 Cost ratio
8 p% y- U. e! H( b; e& B/ ^% j0 I6 v, \ @2 I
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% k! {% a9 _3 u {3 Y O（5）长期投资
; U( O0 D! d. ?0 C Y' h Y长期投资 Long-term investment ' D! F; G/ r* d0 S: ?% {$ H7 j& n' L
长期股票投资 Investment on stocks
) @8 R: {1 }1 j5 K9 ?长期债券投资 Investment on bonds 0 u9 Q; u. w) e. e1 u! p, ?$ p4 ~' F
成本法 Cost method
3 H) x; f: T& E6 b- N& S2 Z7 B权益法 Equity method , V9 W2 D4 {8 J; J
合并法 Consolidation method
/ e% ^' @7 N' S1 H股利宣布日 Declaration date , \7 D7 n4 S6 Z0 v8 Y
股权登记日 Date of record : G9 y/ b4 S3 ~* M! B, ]
除息日 Ex-dividend date
" [: O$ Y" v2 y0 {付息日 Payment date
( Q( |5 D# d& E9 w债券面值 Face value, Par value
$ y" ?7 W6 M& |& ?+ N1 z债券折价 Discount on bonds 2 e- \; W) U& z0 r0 ]( @
债券溢价 Premium on bonds ! J. z9 Z8 [* J1 m9 J
票面利率 Contract interest rate, stated rate
0 f/ j9 W0 p# q% P6 n3 `市场利率 Market interest ratio, Effective rate
# H9 r! D9 @$ F2 |普通股 Common Stock $ R2 b" X" b& E5 Y9 O' F- `& h
优先股 Preferred Stock : E, u' c3 X7 m& D) L
现金股利 Cash dividends 5 C4 E6 N* V: b8 t% y# V; e: W( s
股票股利 Stock dividends 7 I/ }9 D% H: g2 Q4 \3 t# Q8 R
清算股利 Liquidating dividends $ U& @5 {- c+ H* B5 | z
到期日 Maturity date
0 S% V+ p! P% c( y3 m+ V到期值 Maturity value
" K- H5 l4 b' O( R* M0 x( v直线摊销法 Straight-Line method of amortization
- y: v3 J; T- ~% [0 o实际利息摊销法 Effective-interest method of amortization* X8 ~& m' D: @$ m/ B E$ O+ @
# D" X& `! Z% S2 p, ]5 y
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（6）固定资产 7 b7 |" l. z W' R
固定资产 Plant assets or Fixed assets $ b1 o0 Z: y7 _+ ^5 b4 z
原值 Original value
, s. t9 ~0 y! I9 u预计使用年限 Expected useful life 6 m/ `; E- o/ M, b( d2 [
预计残值 Estimated residual value
1 B5 [1 ]$ ]- ]折旧费用 Depreciation expense
# Z; q( }* A: K8 n8 i累计折旧 Accumulated depreciation
. o: L- ~: \3 s1 u6 x帐面价值 Carrying value
3 @9 {5 I( K/ ^+ E8 t应提折旧成本 Depreciation cost ( I7 Q! l; ~- U1 S) O$ {& x3 ]
净值 Net value 5 m' N5 s- Z2 N* ?1 y/ n9 p& d f9 r
在建工程 Construction-in-process
0 w: S$ x8 S. k& S! m! p" e, i磨损 Wear and tear
% _8 ^4 }( C3 Y- x* i过时 Obsolescence
: p' }# T+ }4 \直线法 Straight-line method (SL) # p1 ^, r& n$ Y) F0 _, d9 s
工作量法 Units-of-production method (UOP)
8 d3 B$ B; F( {! C( }' j8 A& X7 g. p加速折旧法 Accelerated depreciation method 0 P, U6 P- `7 e
双倍余额递减法 Double-declining balance method (DDB) 3 ?- s( R& W; [1 z: J( G( D3 C
年数总和法 Sum-of-the-years-digits method (SYD)
+ [% F$ \- H6 r0 I' M9 b5 z o以旧换新 Trade in
. S* W4 t2 r+ c# k经营租赁 Operating lease / M2 a8 m) ]2 H
融资租赁 Capital lease
2 a& s4 g4 D7 o# Q6 u; a廉价购买权 Bargain purchase option (BPO)
, m$ m$ ~6 w; x& K- H; T资产负债表外筹资 Off-balance-sheet financing
5 q$ w: F( ]+ J. }最低租赁付款额 Minimum lease payments
2 Z) k( F, h P$ ^$ Z2 H--------------------------------------------------------$ K9 h+ E$ `* ]2 F2 m- }$ U
（7）无形资产
; o& }! S6 ~8 N1 c$ H1 K无形资产 Intangible assets
) ~5 B8 C2 R7 ?/ }1 V专利权 Patents
+ O' L" h' h+ J商标权 Trademarks, Trade names 0 y% L- ]" `8 B) w) ^$ R% a0 n. k
著作权 Copyrights $ G1 f! D h. k
特许权或专营权 Franchises " ?! Z, v' W: r3 }5 I9 I
商誉 Goodwill
* s& |) y z ?6 w开办费 Organization cost / {) H. }) A8 R# K$ k8 U; ~- [$ Y
租赁权 Leasehold
f* r9 B& G1 _6 p- s! u& B1 N摊销 Amortization . ?: i A1 ^. ]8 b9 y' |
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（8）流动负债 2 P: L( M! X; J$ A! I( G9 G
负债 Liability
, T- o+ _$ d" P% G$ T流动负债 Current liability . A* q2 O) f+ ?) g) O4 `
应付帐款 Account payable
& M2 T; F" }2 L$ i1 @: w+ i应付票据 Notes payable
7 r- ?! a9 z4 `; v贴现票据 Discount notes
- H) r) H: _0 {9 N! ^长期负债一年内到期部分 Current maturities of long-term liabilities! j4 r% i! [% O" i2 |7 p9 i6 j' _
应付股利 Dividends payable
" k F" a! G, C" ~预收收益 Prepayments by customers ) V; h' o+ W" z
存入保证金 Refundable deposits % U7 n+ g5 }8 z; X
应付费用 Accrual expense , u1 k; t4 p1 A# Q2 Y
增值税 value added tax
. x0 P" p3 A+ p7 r9 \; R营业税 Business tax " i7 o* j+ R- |, g
应付所得税 Income tax payable 0 Z+ L2 [7 d& v, M6 J' m& }; h! u
应付奖金 Bonuses payable
$ a6 D; ~7 }. O D产品质量担保负债 Estimated liabilities under product warranties
* W: \# ~% h' g赠品和兑换券 Premiums, coupons and trading stamps # g" s& l( C0 r& S3 s6 C D
或有事项 Contingency + Z0 t4 i, n# Z# ]
或有负债 Contingent
8 I* ]+ L- |" g; [( e! Q或有损失 Loss contingencies
' S- ~" H6 N5 M$ M3 e或有利得 Gain contingencies
; B& T1 Q# U- A5 u" j- F& ?& r永久性差异 Permanent difference
" u$ q; W- W3 h P& w* T时间性差异 Timing difference 4 j# U- e2 }1 d, g% i0 V
应付税款法 Taxes payable method
8 i0 C1 {8 s% Q1 @纳税影响会计法 Tax effect accounting method # A$ g1 Q" G: m
递延所得税负债法 Deferred income tax liability method
) T- |5 `$ ]* h' T6 ^
/ c D; {# ~2 E------------------------------------------------------------* a6 o" X a; g* o j7 D n
（9）长期负债
0 C4 I4 C& D: C6 ?7 }2 Z$ o7 T+ [长期负债 Long-term Liabilities 4 g2 X7 [ a c4 X# s" k
应付公司债券 Bonds payable / W. `, F- h, X, @4 y
有担保品的公司债券 Secured Bonds
3 F6 C% X. M, n/ ^' I抵押公司债券 Mortgage Bonds
5 c0 Y. _! c& A0 x) l8 ^保证公司债券 Guaranteed Bonds
& z( r: |8 N4 ]8 n& }9 T信用公司债券 Debenture Bonds $ q& o9 H' \: G/ q
一次还本公司债券 Term Bonds 4 [; {! x" [" X% h) u% N5 M
分期还本公司债券 Serial Bonds 8 E; M$ M0 a5 ^& |7 s" v0 U9 _) g
可转换公司债券 Convertible Bonds
$ t |+ b8 X4 M* i, R# U0 @) \可赎回公司债券 Callable Bonds ( d$ B7 \0 `; m9 m! U& _5 x" Q
可要求公司债券 Redeemable Bonds
: b% Z9 J" A8 U8 @# f. h8 K记名公司债券 Registered Bonds 3 X* w3 t3 B1 o6 g
无记名公司债券 Coupon Bonds % w- b* Y) A/ B; g8 S, u! L. V: j
普通公司债券 Ordinary Bonds
Q ^2 a. U- h# m3 W) Z) G收益公司债券 Income Bonds . S8 l/ j/ h+ M5 Y9 E1 o
名义利率，票面利率 Nominal rate - R+ v" b7 D: D& n# ?+ G! Q
实际利率 Actual rate % N" H& B. ]1 q4 T
有效利率 Effective rate
5 a2 Y; B# s+ G, T6 v% `% R溢价 Premium 5 i2 [% B) t4 J6 X! J8 x. U( ?
折价 Discount
8 G3 C6 g4 f# L; A6 q面值 Par value 4 V" c7 ?8 Z1 B
直线法 Straight-line method
7 O) j, i2 }# O- i" L4 A# e实际利率法 Effective interest method
6 x% f0 u4 j. d8 x4 w6 L到期直接偿付 Repayment at maturity
% Y+ Y d; D$ X1 D3 U( ~( Z8 j K; E提前偿付 Repayment at advance & B7 N+ z" ]; ^3 X# R
偿债基金 Sinking fund
9 x: R2 ]0 m& z0 V/ e+ `" y9 h. z! m+ G- @长期应付票据 Long-term notes payable ! {% A* u( t6 i0 I5 K$ y
抵押借款 Mortgage loan3 N5 q# I1 j- K$ W2 r l
--------------------------------------------------' S# w2 f- T# M: M
（10）业主权益
. i q4 P& l8 U* Z0 T权益 Equity , W6 {. @- x# P
业主权益 Owner's equity
O6 m @# R/ r4 _: z3 R& W2 |股东权益 Stockholder's equity
2 ?1 |. {: L1 h投入资本 Contributed capital
: N4 x- i6 }8 B7 m, e# I B6 b缴入资本 Paid-in capital
5 ^! p9 ^$ x% D股本 Capital stock # ]( U7 o2 D, m7 o. ~5 B" R
资本公积 Capital surplus
0 T; j2 p& _, {1 h留存收益 Retained earnings ( J1 q1 g5 U' ?+ z! a
核定股本 Authorized capital stock
" a: _5 ]1 Z# z) L5 ?实收资本 Issued capital stock
& A& h a" a1 {2 W9 k# e0 S6 W. _发行在外股本 Outstanding capital stock " Z$ _$ ^ }% Q
库藏股 Treasury stock 0 O) u- u8 n1 A+ c; ~
普通股 Common stock $ o* n( A. `9 g6 q4 g
优先股 Preferred stock 5 q% P; C* _- Z: Q7 ^
累积优先股 Cumulative preferred stock
- l- z. U, a4 h, f, `0 Q" s" F非累积优先股 Noncumulative preferred stock ; K' f ]( t& d* o7 r2 O4 r- Z
完全参加优先股 Fully participating preferred stock ' e0 v4 W# y U
部分参加优先股 Partially participating preferred stock . k6 z; [ k0 ~" y
非部分参加优先股 Nonpartially participating preferred stock
" d& Q" v+ n4 A9 y: r t现金发行 Issuance for cash
- T% X4 @2 R. ~7 ~" |6 z2 G" X非现金发行 Issuance for noncash consideration
" f$ X, v8 d5 M2 o v股票的合并发行 Lump-sum sales of stock , ]7 g7 {5 S( b7 ?1 L0 v6 e% \1 |
发行成本 Issuance cost
+ P5 ~+ n `( h3 |成本法 Cost method
/ E3 P" U1 I2 W3 _面值法 Par value method
\2 A5 I" C- c6 O捐赠资本 Donated capital 4 }, L# ~6 @( `6 m7 l
盈余分配 Distribution of earnings
" P1 E( Z0 T' G+ z6 q7 y, F3 q股利 Dividend
) }/ t: }: |& @& ^* x股利政策 Dividend policy ; l6 ?0 `- }& T6 p. x C- e" a
宣布日 Date of declaration 0 P1 z& b {" P& N8 {" P! \
股权登记日 Date of record 7 ^8 I# ]6 f- R( r, M( |! c
除息日 Ex-dividend date
" W) Z4 Q' R7 P: R股利支付日 Date of payment ( S, k" O# q6 h2 `% t
现金股利 Cash dividend
5 @4 L& @7 H, d6 O1 h- G3 \4 _. }股票股利 Stock dividend
" @, b3 F1 A6 V8 v' W拨款 appropriation
" ]/ ~! b& s k# r: H$ L------------------------------------------------------------
7 \# h+ l. j; u) N( Z（11）财务报表
# t( d. v% O# K5 F/ @财务报表 Financial Statement
" W: S1 n# g8 Y0 g# f3 I资产负债表 Balance Sheet
4 Z* \/ K1 q& B/ {' @( P" `6 x4 C收益表 Income Statement 9 S, Z' k5 [" |6 p0 n; R
帐户式 Account form 6 E7 J; s! g$ Z D' E1 q6 Z
报告式 Report form
% T: ?/ T. ^& ~! `* s3 e3 h编制（报表） Prepare
p, K1 t) u7 f K- n工作底稿 Worksheet
" G& V% c3 g1 a8 x! y: v$ y多步式 Multi-step " M0 K. P/ @9 Z9 F
单步式 Single-step 5 x4 ]1 y, V0 [3 F, V& ]
-----------------------------------------------------------6 h2 Z& N/ h$ N/ k+ r: I% J
（12）财务状况变动表 2 U1 i8 t V& z8 K8 P) u5 v
财务状况变动表中的现金基础 SCFP.Cash Basis # A9 Z( }6 ^& l8 Y- e8 j
（现金流量表） 0 o8 E4 v( z9 a- _' u @' s7 f
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis . m! V6 \, ~, W/ u' R
（资金来源与运用表） & M* f7 z1 t2 h+ T5 x
营运资金 Working Capital ; G8 o) H/ _6 M( Z+ U: D% S0 Y
全部资源概念 All-resources concept 5 U! v5 k$ d6 Q. H. D0 }
直接交换业务 Direct exchanges
2 d: Q9 X- i( M: }正常营业活动 Normal operating activities
" {4 k4 E2 r5 ?7 y6 R财务活动 Financing activities
2 c3 j2 b5 j& r- T7 P6 H* N0 |8 q投资活动 Investing activities , ~; ~" V/ S9 c8 t9 Q
-----------------------------------------------------------
% v5 F' J/ |8 \% n; j) K（13）财务报表分析
! W, `$ U6 R0 a* \. j' r财务报表分析 Analysis of financial statements
5 _$ S$ m; M r* w9 @6 T& ?+ Y比较财务报表 Comparative financial statements 7 j+ J2 ] w7 I' S! Z4 n
趋势百分比 Trend percentage 1 [3 _) \3 D3 s8 c! V" l z
比率 Ratios , K2 ^. k" T8 r) E
普通股每股收益 Earnings per share of common stock / M7 b' b' l! }) i2 h: ^* |5 D1 t
股利收益率 Dividend yield ratio
1 q- P2 Y6 F' S价益比 Price-earnings ratio
2 m, E5 B" G7 l8 A4 O普通股每股帐面价值 Book value per share of common stock
2 j! C+ d1 M" `" N) z/ F# R X资本报酬率 Return on investment
9 ?+ M: L. v" `% H I总资产报酬率 Return on total asset , x$ y4 c4 m0 |, H
债券收益率 Yield rate on bonds
( B' k' X% ?8 Q; c2 h, {; u- E' H已获利息倍数 Number of times interest earned & ?, N5 J) I; d: ~: D7 j
债券比率 Debt ratio . m: j; l5 t. b5 N" I. H
优先股收益率 Yield rate on preferred stock
- u( J0 ~7 o c( q! Y6 y营运资本 Working Capital
' B$ j" q6 z3 |( O. L% c9 l周转 Turnover 7 [7 S" {! f2 V0 |( ~" V" e) S
存货周转率 Inventory turnover 3 g- t+ o* t5 q4 M. I8 Y
应收帐款周转率 Accounts receivable turnover + @ ^8 o, N/ [' j3 y
流动比率 Current ratio ( Z6 q% t# `# @, e8 p& [
速动比率 Quick ratio
3 W& ]+ ?) m/ \4 z5 ^酸性试验比率 Acid test ratio
0 d1 w& h9 m* n2 O! p5 g/ {+ p- \4 z------------------------------------------------------------ w' A5 D# B, Y6 F
1 e- C H& Q+ v/ P（14）合并财务报表 Q; ^# \" Y" L+ A; O9 j4 p
合并财务报表 Consolidated financial statements 7 c2 d1 l$ @1 m- L; _
吸收合并 Merger
. n: b! h, ~8 e7 @创立合并 Consolidation
( S) S- Z4 A, Z! ?* I% R6 I控股公司 Parent company 9 Z: E& H0 ^8 Z) K
附属公司 Subsidiary company
1 |- U7 B2 @5 y7 [1 q, S; Z少数股权 Minority interest
& o- z8 k) K8 G权益联营合并 Pooling of interest & p8 ~) b% F$ ~2 f, g! Y& R9 B
购买合并 Combination by purchase 7 M5 s7 e' ^) O! O9 ?1 Q
权益法 Equity method ; r+ o- a8 d1 a) {
成本法 Cost method 4 p; H: w6 V- N( _# a( e0 K( x
* K! h% x7 Q4 H0 @7 }. V% n" [- `" {
------------------------------------------------------------1 h4 w) S: @' W$ h9 b! N- ?
（15）物价变动中的会计计量
# x8 p9 h* X1 P物价变动之会计 Price-level changes accounting
( m5 u6 r: ^ X5 D* ]" x5 J7 E9 K& G3 W一般物价水平会计 General price-level accounting , ?, M! o# S- f S6 R& s
货币购买力会计 Purchasing-power accounting 9 |9 G% \+ _! Z0 e w( N
统一币值会计 Constant dollar accounting 9 Y( ]+ T) d$ r0 m0 p5 _
历史成本 Historical cost
) I6 K6 l* F" p4 Y; z. }: i现行价值会计 Current value accounting
' Z3 d; |+ K8 Z6 Z现行成本 Current cost
; ]# ~* g2 Y$ G重置成本 Replacement cost d" O/ W' T9 J' ^! h P5 N+ P
物价指数 Price-level index
% G; l" Q- Q/ F8 ?" L# r& K国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) ; ~% Z7 K3 i) Q4 D" R5 a
消费物价指数 Consumer price index (or CPI) * S0 G5 J- M! B- y' _3 m
批发物价指数 Wholesale price index
5 [0 y% S2 V* g+ l8 F货币性资产 Monetary assets
3 |6 O3 i; k8 u+ _+ r1 M货币性负债 Monetary liabilities 4 _, h* }) w5 z5 G* z
货币购买力损益 Purchasing-power gains or losses $ m) W% t% A5 N9 V: F
资产持有损益 Holding gains or losses
) g4 L: r4 l {' {未实现的资产持有损益 Unrealized holding gains or losses
+ \9 j2 G9 K- Z4 \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
