 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
9 t) |$ a9 x+ B会计 accounting
. ~5 u8 L% n% t' e D9 ]4 B决策人 Decision Maker
" ^5 P% ~% h) _9 W投资人 Investor $ S3 r4 Y) R+ J3 X9 n8 K
股东 Shareholder " @% A. M0 i2 \1 a5 i" @+ p
债权人 Creditor + L e# h( G& B' \- P( E
财务会计 Financial Accounting
- M/ @* q% p: S h4 R- |) w管理会计 Management Accounting
2 v' b" N! S- k6 C成本会计 Cost Accounting 3 V1 o" |: A6 w5 _: N0 ~8 J
私业会计 Private Accounting v# i+ A4 M# s) j* G u5 \
公众会计 Public Accounting 5 j" i- U, i- e# E
注册会计师 CPA Certified Public Accountant
5 V F S5 V/ d* S+ z国际会计准则委员会 IASC
' ~1 k1 D5 A% L' P# ~* a# q3 u美国注册会计师协会 AICPA 6 A* ]+ I5 c$ }4 Z4 U
财务会计准则委员会 FASB
# w: [# G; N8 b' n管理会计协会 IMA
' K5 @ V) ~3 i) d( U( }% Z美国会计学会 AAA + ?! e# b' D2 v+ r* A- T+ N, s" \
税务稽核署 IRS
+ x* ]- h z# |, {: S2 U7 N独资企业 Proprietorship ( I; K0 g6 P X. f
合伙人企业 Partnership ) c' ^* ^" o/ l) J. B' h
公司 Corporation
1 X& O$ `1 v8 J7 n+ F- E7 ]( T- R会计目标 Accounting Objectives
& n( a0 [+ u' q* s- }1 f会计假设 Accounting Assumptions
4 }* ~ y) Q5 s5 V) L; |7 P) L会计要素 Accounting Elements
$ ^5 _2 b+ v+ t# T o会计原则 Accounting Principles 7 G6 _" t' `+ V
会计实务过程 Accounting Procedures
" y4 M; I- \: {; I" Q' y: G- G财务报表 Financial Statements
6 b% e* l/ L# \* H( ^0 ^7 A财务分析Financial Analysis
/ c1 h$ H8 t* ]1 U- z会计主体假设 Separate-entity Assumption & Q, q% x4 @1 i" L |
货币计量假设 Unit-of-measure Assumption
8 [* z+ q9 \; K4 z0 @, O1 k持续经营假设 Continuity(Going-concern) Assumption 5 N7 b. M; n# B% _
会计分期假设 Time-period Assumption " R) j0 y& Z! |/ L+ [0 o# O
资产 Asset
* H* L( v% p$ H1 N0 n! Y$ m2 L负债 Liability
5 r& R# U& v$ A) x业主权益 Owner's Equity * |" @, ?. m+ D3 S! U0 ^
收入 Revenue / ^- T- N" h' C' A# C
费用 Expense
$ D9 W9 n% s, P7 X' H收益 Income ; w! b& l% }+ {1 e& ~. F
亏损 Loss
9 g2 U! t, C6 H$ o6 c0 K7 c历史成本原则 Cost Principle 7 ^ x6 k9 N0 F/ l) P- }
收入实现原则 Revenue Principle
. t1 [/ D0 t4 g- f配比原则 Matching Principle
' a2 G9 x/ L9 i( P' q0 r6 S! ]全面披露原则 Full-disclosure (Reporting) Principle I4 F* j8 V8 y: d& j D0 a: ~
客观性原则 Objective Principle
0 B3 |! g5 z8 j2 j. e6 w一致性原则 Consistent Principle 6 k7 i/ _+ z& M4 Z; J8 G
可比性原则 Comparability Principle & j! I$ ~9 b* G2 U' l9 N# w |
重大性原则 Materiality Principle
. U- v) C a& S3 `# y2 X稳健性原则 Conservatism Principle
# B3 w- D. f2 f+ e权责发生制 Accrual Basis
3 }4 x+ y) v0 Z5 \9 ]现金收付制 Cash Basis - K" B; r1 R1 F: x" d6 `! _
财务报告 Financial Report
( ~# J1 s6 [/ V流动资产 Current assets ' a8 [/ [7 p1 _: [( q
流动负债 Current Liabilities
$ ?. O4 x7 q' m7 c' V9 P长期负债 Long-term Liabilities
& K( z( j1 G3 i" i* J6 h. d+ B投入资本 Contributed Capital 8 {' P' V6 n4 \) e3 @( {
留存收益 Retained Earning0 P, b- l$ w) K9 [' V0 d2 r
r) `% N8 w# c7 W4 U
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8 d8 V* ]6 ~/ g. L（2）会计循环 ( ^% f( [& ~; e1 j
会计循环 Accounting Procedure/Cycle ) k7 O9 ]) y& y. J' Z
会计信息系统 Accounting information System
" u8 \8 H6 P2 q* B* |+ {1 r F! P帐户 Ledger . r1 G' k$ g% S, O
会计科目 Account " p) |% S8 h" F
会计分录 Journal entry
" O- m% b+ I2 Z& j) _原始凭证 Source Document
$ I3 O' K$ D# Z- ` b! `日记帐 Journal
$ |; K# j) M, u N总分类帐 General Ledger ( a0 O' x6 F. E; |
明细分类帐 Subsidiary Ledger
( q# j" m: V% t! h8 c+ u2 ]试算平衡 Trial Balance - d6 w: ^% U3 Y
现金收款日记帐 Cash receipt journal 3 ~" c/ I+ A1 _8 K5 ]. ]; T! O
现金付款日记帐 Cash disbursements journal & y$ h }& l: I6 f
销售日记帐 Sales Journal
X$ e9 n/ T& G# R购货日记帐 Purchase Journal 7 w. R3 }8 r1 @# x6 G! Z$ h& K- S# G
普通日记帐 General Journal
2 y- D k% A$ F工作底稿 Worksheet
* y6 ^: S; ] I/ A7 q调整分录 Adjusting entries
c4 h& U7 w3 I6 }3 q9 {" Y结帐 Closing entries " P4 W$ ?0 ?5 Y7 t8 ` y1 @. r
|0 L! R1 B7 f# W: L& H----------------------------------------------------------5 w9 {7 S! t: @4 w8 k8 \
（3）现金与应收帐款 + f- Y# g i( V' a3 ?
现金 Cash
- q! |, a4 h0 q4 F2 ]银行存款 Cash in bank
0 x1 ^; Q0 k5 W$ M- @库存现金 Cash in hand $ p4 E X1 B, P" Q; c
流动资产 Current assets
5 u- z4 O$ k; w* ] i偿债基金 Sinking fund / O3 _0 }, e/ ^: t) K4 d: a
定额备用金 Imprest petty cash & y" x1 s- `$ I' m( V5 r3 u% W& ~
支票 Check(cheque)
2 @7 ~: i* A0 [, T9 H+ p银行对帐单 Bank statement 7 z# F4 }- S8 q/ a, e. Q5 I% U5 y/ b
银行存款调节表 Bank reconciliation statement
0 B6 X% M6 C! Z) h2 J# i% ^3 q L% R在途存款 Outstanding deposit " ^: I8 I# _: v* X8 u$ S
在途支票 Outstanding check
1 R# h/ H0 V3 V6 j) T3 @8 d应付凭单 Vouchers payable
$ q N5 O: X a% [ ]应收帐款 Account receivable K' q4 y6 f# j9 k( o0 b/ ]3 ]0 }) T
应收票据 Note receivable
' x- \, k6 D0 e; m+ e起运点交货价 F.O.B shipping point / ]8 n+ g- D& ] Q- e# H
目的地交货价 F.O.B destination point + q7 Y8 v0 d {/ o6 y8 D z- K
商业折扣 Trade discount ; X2 N1 m6 |# [ ^9 M$ }7 v
现金折扣 Cash discount / i2 p0 ]- N Z9 W6 }1 @
销售退回及折让 Sales return and allowance . o- T" c' Q2 \& c
坏帐费用 Bad debt expense $ _0 s) L4 y# Q e' z- P8 R
备抵法 Allowance method
0 n3 m5 s e* W3 J# M备抵坏帐 Bad debt allowance 0 e' R3 D; `2 c! L8 y) m8 G6 P
损益表法 Income statement approach
# Y* w( A2 o, [# m0 ~资产负债表法 Balance sheet approach + F n; A4 u8 l6 I% s6 F+ `2 _
帐龄分析法 Aging analysis method
2 N/ X/ b; e/ y' u, {! v D直接冲销法 Direct write-off method
' \1 E$ D: U g' d6 t! z带息票据 Interest bearing note / M! c% [/ B) N; W2 U5 L
不带息票据 Non-interest bearing note
9 P! \2 E9 ]7 Y0 D3 ]出票人 Maker 6 S; p# @+ D* ~4 K
受款人 Payee ) ~5 O: ~% ?- ^4 t5 D% q% U. N
本金 Principal
/ L K4 I, x8 w8 c5 f$ q利息率 Interest rate
4 ?' E3 G" J- e# i到期日 Maturity date # h ?% \# H& d5 `
本票 Promissory note
6 w+ G8 T" }6 b' X贴现 Discount
/ w3 ^2 l% L6 l! w4 D. G8 \背书 Endorse " o6 M( D9 j! N! D2 V4 e' b
拒付费 Protest fee $ x$ }, i9 `9 N4 F8 @$ X4 v7 p
! w; s( r; g4 G" i------------------------------------------------------------
, e& U: a& V% }% H8 c（4）存货 * i- N$ N0 _$ n @' _
存货 Inventory
0 u4 s, M- c! T' |3 c* [商品存货 Merchandise inventory ( h. U9 n9 I: E9 B/ X9 f' x: W
产成品存货 Finished goods inventory 3 l6 v3 z, t$ H8 {- |
在产品存货 Work in process inventory + o, X2 t1 T" W( N
原材料存货 Raw materials inventory
, k9 a- v$ S+ t6 B' P' g' m起运地离岸价格 F.O.B shipping point 7 D" v# y$ r' M. z4 D" k+ X
目的地抵岸价格 F.O.B destination % F1 k1 T8 \1 D. \& R
寄销 Consignment
3 J2 j% {* ]7 ?) w/ P寄销人 Consignor 6 P' F' O0 f6 u5 j8 J" V
承销人 Consignee + z( {$ H4 R' R( ?
定期盘存 Periodic inventory ! A/ V4 r" ~0 L. n, F& G
永续盘存 Perpetual inventory
) t1 J$ N2 d1 f购货 Purchase
' F( V: t, N8 [4 h购货折让和折扣 Purchase allowance and discounts
, c" Y+ c# [8 O% H; E存货盈余或短缺 Inventory overages and shortages
+ ?9 Q; a4 c. G3 O分批认定法 Specific identification
1 s, ~9 R4 `! P# z e加权平均法 Weighted average # }7 g$ W7 c* l+ K
先进先出法 First-in, first-out or FIFO : {8 D; ^8 y0 m L% O3 C4 X k; |- P
后进先出法 Lost-in, first-out or LIFO
: G2 i5 N$ h9 j: F* M2 I移动平均法 Moving average 6 T$ y# W; t+ x6 p9 O# g9 q
成本或市价孰低法 Lower of cost or market or LCM
6 ?* l4 R' M' s7 f" R市价 Market value
" f! Z/ b6 D3 Q1 `( V3 A( T重置成本 Replacement cost
1 h4 F" ~ h" a4 |# `1 p$ s可变现净值 Net realizable value : c# k5 D, _+ r% g6 n5 @
上限 Upper limit $ ~! P* Z8 Y, J# q2 b2 Q! [
下限 Lower limit
' z- g$ \$ b5 j' v' |毛利法 Gross margin method
7 ]7 E$ W! L5 z零售价格法 Retail method
% P. E% I( F( |成本率 Cost ratio
0 D2 b0 W* d: `) z; i! N1 b Z$ P0 x5 J8 ?6 h
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（5）长期投资 " S# z8 k+ c: n4 ~9 m
长期投资 Long-term investment
+ Z$ ^3 }1 U" ]! R. K0 V长期股票投资 Investment on stocks % Z+ m7 n$ i' a- }1 }: c
长期债券投资 Investment on bonds
/ X, y5 e: a5 ~/ ~2 ]; L成本法 Cost method
: X9 s$ ^& o$ y% S; k权益法 Equity method % t1 [; O7 k+ c Y7 a6 }$ E
合并法 Consolidation method 0 `; ] V5 T, W9 X2 _
股利宣布日 Declaration date
# N4 U2 \( F* v股权登记日 Date of record 6 W7 J% J# a# r8 l
除息日 Ex-dividend date
$ o# t M& _. e: n6 p付息日 Payment date
5 g% S( m0 p# Z! z7 F D债券面值 Face value, Par value
0 _" S. i& ^( m/ K4 H- @* w* _# l债券折价 Discount on bonds
& K& ?$ s% P. a- s H. d1 b债券溢价 Premium on bonds
4 _9 l% V4 m% }( G票面利率 Contract interest rate, stated rate
6 \+ s' c7 {4 Z/ q: n市场利率 Market interest ratio, Effective rate
( x8 \; [ Y* R% R" X2 [普通股 Common Stock 6 ]/ B! s- N- m* [
优先股 Preferred Stock
5 o7 `" o. a' e% h" d& D) t, \现金股利 Cash dividends
* O+ t& ?1 ?) s+ n9 ~4 W5 `; h股票股利 Stock dividends
4 \2 @2 g8 n+ e清算股利 Liquidating dividends
% r, e% A z7 G- Q3 ~到期日 Maturity date
7 F9 v- v$ ~5 K; n. L到期值 Maturity value
5 P9 O3 E4 q( b8 B8 u直线摊销法 Straight-Line method of amortization 3 K: D. J8 _) j% |& Q. A6 B
实际利息摊销法 Effective-interest method of amortization
, `9 ~8 \) \( ]# w# K! O3 Z y; h) o1 c
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+ {# Z0 ^2 ~; X3 V（6）固定资产
- o6 s7 J6 Z3 m( x! o2 @3 L# y固定资产 Plant assets or Fixed assets ' `1 F* U8 ?. {6 Q, x, o* ^, v* k% h
原值 Original value % a# g' ~$ s' v8 s$ ~/ Y! c# c L
预计使用年限 Expected useful life ; a2 S+ ?5 g5 m( b8 `
预计残值 Estimated residual value - I5 P$ I8 {" ~) E u6 z
折旧费用 Depreciation expense ; l8 \4 h" Y" C6 w) D( G9 k, N
累计折旧 Accumulated depreciation ! q2 T) L& C |- {. ^" n/ P& C
帐面价值 Carrying value ! H% C. s4 s. x& F- {
应提折旧成本 Depreciation cost
+ Q8 n, U; k7 e! t/ O净值 Net value
: h" `$ b- {0 }3 d+ I/ x4 C, c) D在建工程 Construction-in-process
7 J* I! W H y& }: v磨损 Wear and tear & y5 q& U1 _1 }% J* Y- r
过时 Obsolescence
0 K8 f5 v, C9 M) A% E( M直线法 Straight-line method (SL) ; ^; X" P, A) c
工作量法 Units-of-production method (UOP)
5 E& r; r8 n! Z' U$ K1 `加速折旧法 Accelerated depreciation method
% J8 H% Y8 q# t# I- o双倍余额递减法 Double-declining balance method (DDB)
+ R7 i& n1 E# A% k- s# [ m* O) d+ E年数总和法 Sum-of-the-years-digits method (SYD)
l# r/ o7 }6 E2 K以旧换新 Trade in ) `+ @: i s. N0 H, ] r, |
经营租赁 Operating lease ( ^; h$ Q7 M" l+ C& p! T: ]! w/ m
融资租赁 Capital lease
( |5 @( S# J$ n4 H* r) H. ?% V廉价购买权 Bargain purchase option (BPO) , t" P W9 c# }
资产负债表外筹资 Off-balance-sheet financing
; I5 V4 p& A7 o1 ?# J1 k5 f最低租赁付款额 Minimum lease payments' W% |0 X; a# K& p- v2 x3 t
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( n: v. Q# u+ z0 D7 |) Z$ {（7）无形资产
$ M* ~, x" o; H7 S6 p无形资产 Intangible assets 2 N0 L {( L+ I% q
专利权 Patents
- R% l: d2 B: `& Y& B$ e. _商标权 Trademarks, Trade names
/ o/ q) c4 G& W# S/ Z9 Q9 Y著作权 Copyrights
: o5 {. g4 _3 \, n特许权或专营权 Franchises # ~( e% V6 `, _0 \% n, D
商誉 Goodwill
% z2 e) |. U6 d- V: ~- I2 H6 O开办费 Organization cost
7 Q3 @. S% X5 \* N3 n3 E, R租赁权 Leasehold
, D7 C7 h; W% I8 P- Q+ y摊销 Amortization 2 u2 e5 ^1 D( f
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/ w. F- I1 H+ E" K ]" G) v# a3 o3 m（8）流动负债
. C8 s5 v9 u6 G) U" s8 F u& W j$ K负债 Liability
4 O& {& x' j% H' b( D流动负债 Current liability
5 e: G# d& D% d9 o; {2 e应付帐款 Account payable
4 ]4 \" W3 J1 h$ v应付票据 Notes payable 2 `' l, p# B \+ {' J
贴现票据 Discount notes 2 h9 ^" w0 s: g+ S! S* }
长期负债一年内到期部分 Current maturities of long-term liabilities/ q2 @: \7 y* ^0 j/ t" t
应付股利 Dividends payable
) j) C6 H, P" {" U. F4 p预收收益 Prepayments by customers 0 ]! T+ e% p: |. G+ `7 g$ W- F; h
存入保证金 Refundable deposits " t" T% J2 C: }
应付费用 Accrual expense * }* I# n5 R9 ]1 r
增值税 value added tax
* B' r8 T `3 J; ]4 t营业税 Business tax
6 ] e# _% A5 q w应付所得税 Income tax payable . `% f1 @6 d' k
应付奖金 Bonuses payable
; L4 _* Y) g4 x$ F产品质量担保负债 Estimated liabilities under product warranties
0 K1 {. J4 i1 r0 J/ K赠品和兑换券 Premiums, coupons and trading stamps
- i4 Z- T/ p O, t& m' S! f0 {5 [! b或有事项 Contingency
. ?2 O9 p, F- X& v H7 P! h( O9 f或有负债 Contingent
& W: s! |/ t; ~$ ?1 s# t或有损失 Loss contingencies , y. `3 }. y' Z; d1 V+ l- M
或有利得 Gain contingencies
r5 {9 {$ r) P( P" g) W5 _' q永久性差异 Permanent difference 3 v% _' a6 K1 v% Q. D+ g
时间性差异 Timing difference
2 c* a6 Z0 `& w4 A4 U/ ]: D$ K1 k5 Z应付税款法 Taxes payable method
1 C' f2 d9 @6 {" h纳税影响会计法 Tax effect accounting method
7 [& Q9 \: |# ^" z9 }递延所得税负债法 Deferred income tax liability method
2 h' v$ h) S* ^# N5 Q0 s! |! D, ?4 t) c( x6 |! g
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" S# R& d. o2 ` E（9）长期负债 0 R. I* k9 F; a4 l s
长期负债 Long-term Liabilities
) t, d/ D0 v% W" E应付公司债券 Bonds payable 8 S9 t# q- d5 P# v5 s) ]0 m% D$ [( o
有担保品的公司债券 Secured Bonds
& C) S. c$ l& K2 @5 `) ?! W抵押公司债券 Mortgage Bonds . x( B& \6 I; j* h4 N$ F" S: n- B
保证公司债券 Guaranteed Bonds
$ b, ?7 N+ M) e, @, ]6 N3 \% }; Y信用公司债券 Debenture Bonds # d. G# r" ?5 u7 K
一次还本公司债券 Term Bonds
9 S4 j6 a' x! U& u/ r9 v* K分期还本公司债券 Serial Bonds
0 P L7 N% V6 z6 f可转换公司债券 Convertible Bonds 3 m2 c8 G0 ?0 i( K) x1 q
可赎回公司债券 Callable Bonds
" i+ p! \6 M) J可要求公司债券 Redeemable Bonds
& D. L5 x @% t记名公司债券 Registered Bonds ( ?. r L" S$ s0 a
无记名公司债券 Coupon Bonds
7 q3 y8 J; F0 ~; C普通公司债券 Ordinary Bonds
3 g3 z) u+ N4 Q& b收益公司债券 Income Bonds `7 x4 d8 |$ Q1 o9 F
名义利率，票面利率 Nominal rate 2 F! h1 Z, l W% d: d7 e; Z
实际利率 Actual rate
- v- B v8 ~: V; I/ x- F6 w有效利率 Effective rate 1 Q5 R3 d" o2 M: |
溢价 Premium
: t& B" `0 M/ `折价 Discount ) ~& ~& T2 Y+ Z' J- A
面值 Par value ' r0 j/ u: u+ u ?& L6 l* V7 v
直线法 Straight-line method
" l( l$ t0 Y) l% }/ |0 W6 o实际利率法 Effective interest method
: K+ F/ X5 M" E2 c1 J7 e到期直接偿付 Repayment at maturity 6 v3 O" @3 R1 [
提前偿付 Repayment at advance
/ m$ j5 L/ V: F+ o5 R x1 ?# c偿债基金 Sinking fund % c% x# `( N5 }4 F/ M9 Y
长期应付票据 Long-term notes payable - S/ p$ r4 K# t h1 f4 C& g
抵押借款 Mortgage loan& E d& U: _2 A0 c: h3 a
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- n9 P2 v( A+ {. j$ k# u0 d（10）业主权益 ' `4 L5 u X4 c" n" [$ Q
权益 Equity
+ e- F3 ^. z! n: P. I业主权益 Owner's equity
/ `: ~' a4 Q- i5 i5 N. B股东权益 Stockholder's equity 4 z u- j% x) ^
投入资本 Contributed capital ( }+ \- q$ G6 `; Z: Z6 r
缴入资本 Paid-in capital 5 x; m0 R& p; S% A
股本 Capital stock
* m* L* q7 z- K& M7 `1 W6 Q资本公积 Capital surplus ! O% w4 ]9 p/ k; Z
留存收益 Retained earnings / C5 |& D4 w/ g4 ]0 J; D: j: K! r
核定股本 Authorized capital stock
$ X, ]- O8 N( R- k实收资本 Issued capital stock 8 c' ?. n1 U+ l! M9 s# \( j
发行在外股本 Outstanding capital stock
% z) I# U% H. Q, X库藏股 Treasury stock " T2 ]; V& Z ~: d5 L' j6 z# U! p
普通股 Common stock
* W/ o$ V! L6 \2 \& ]: V优先股 Preferred stock
% _' h. h4 d. B% \" g累积优先股 Cumulative preferred stock
7 P0 c. M% ~- Z8 `. d* D非累积优先股 Noncumulative preferred stock 7 i8 S7 Y, W# }' S9 [
完全参加优先股 Fully participating preferred stock 6 ?/ `/ j! {3 L7 h
部分参加优先股 Partially participating preferred stock
S3 h1 f) g* u8 {. d2 i非部分参加优先股 Nonpartially participating preferred stock
( y4 ^5 Y# X$ D w C8 L+ M' v现金发行 Issuance for cash
* x3 X- n% B, o% T$ o' M" E$ t' k" d非现金发行 Issuance for noncash consideration
) p8 `' g( g; U; x# y, y股票的合并发行 Lump-sum sales of stock - k2 k( i2 q8 z' M# W8 a
发行成本 Issuance cost $ R1 N) S+ a, K9 G
成本法 Cost method 8 |& B' E. G3 g- {( O% t
面值法 Par value method % G1 K, K) H+ v: r7 N
捐赠资本 Donated capital 0 y2 G/ N0 k8 W8 B* H
盈余分配 Distribution of earnings & l" i& s/ H, _% T' T
股利 Dividend
. c; Z* d3 z1 O! ~ `: }股利政策 Dividend policy $ K$ t9 W: D6 S d* Y" z
宣布日 Date of declaration / ]0 t& @* K' S# P" D
股权登记日 Date of record
. t6 w' S/ ~3 T% ^$ m, z除息日 Ex-dividend date
; Z7 \9 w- u# u+ u3 S) A股利支付日 Date of payment
. S' b; z O7 d1 `5 ]现金股利 Cash dividend 5 i) b8 l' q3 M4 H/ U
股票股利 Stock dividend 6 v& Y- y3 k1 c! L6 w
拨款 appropriation
. m$ H% ^2 u$ E' o$ t6 t/ D" L------------------------------------------------------------8 B) p# f/ P9 [7 o6 p) t3 _5 J
（11）财务报表 % @% Y# n6 o- _: G
财务报表 Financial Statement 5 ?0 w9 B' m+ e0 }8 |$ J9 [
资产负债表 Balance Sheet
7 w7 o/ }3 {1 Z3 J收益表 Income Statement : i; u% A- Q5 ]; b0 G9 ~
帐户式 Account form
' F) I- A: V7 U8 v报告式 Report form 0 ]8 T2 J7 I' }* x
编制（报表） Prepare ! i, O& m' s4 R
工作底稿 Worksheet ! q9 J5 b/ E" |! V0 x) d" v
多步式 Multi-step
" F+ a& m- y# p% }+ M7 Y单步式 Single-step
: r1 c5 ?: ^/ y: ?& c0 v0 K-----------------------------------------------------------
0 o9 B6 H1 f7 z" e（12）财务状况变动表 1 D/ d) z2 V7 I
财务状况变动表中的现金基础 SCFP.Cash Basis
5 n7 ?; o$ O6 i( a（现金流量表）
. O; J- ]2 `/ s" \财务状况变动表中的营运资金基础 SCFP.Working Capital Basis & n [* H$ D- V- R. `/ ~4 m
（资金来源与运用表） 2 Q+ ^1 ~0 g5 n8 o
营运资金 Working Capital & p; y* B, v! a3 r2 t o
全部资源概念 All-resources concept
$ U# M) H) X5 k直接交换业务 Direct exchanges / t8 P2 U, Q' e0 O+ N$ `/ p6 r
正常营业活动 Normal operating activities + G. H5 K2 c. z1 u* `+ v! Z% P
财务活动 Financing activities , ?) k( D6 N9 W5 Q) S% z
投资活动 Investing activities ) ^ T4 a+ X a: M% Q% B4 k
-----------------------------------------------------------
& F9 t& m. \; o5 g. [（13）财务报表分析
2 j- m/ c2 x C财务报表分析 Analysis of financial statements
0 T( p) D) ~5 C. Y8 j2 s+ C; j! r1 z比较财务报表 Comparative financial statements ( |- L5 o5 `" t
趋势百分比 Trend percentage # i9 ?6 L3 l- j
比率 Ratios , a# @' I9 x, u" f$ }2 N
普通股每股收益 Earnings per share of common stock 7 M4 q- T9 k u8 ^1 V) ~8 `
股利收益率 Dividend yield ratio 5 K4 ?, r ^3 g- G) g/ p% Z
价益比 Price-earnings ratio
. g& r6 I8 ~/ u5 K, c& ^6 j+ j. ^" w普通股每股帐面价值 Book value per share of common stock 7 S0 b9 |6 c+ I4 Q9 s" D% T
资本报酬率 Return on investment 5 X0 X6 p& c+ _7 v
总资产报酬率 Return on total asset 9 ?+ j2 H+ v: w; @
债券收益率 Yield rate on bonds
+ H: x0 Q/ u3 q4 A4 G8 T7 C% C/ `$ N已获利息倍数 Number of times interest earned
( D0 P: W+ t. L) \# q$ m债券比率 Debt ratio
- M5 b4 ]: ]- v C$ j优先股收益率 Yield rate on preferred stock
; d1 i% a6 V! T- b" O营运资本 Working Capital
) c: R. d3 @+ B5 J8 G周转 Turnover
- H$ C, P$ P8 m1 E存货周转率 Inventory turnover / x: M' [, j. t1 A; |
应收帐款周转率 Accounts receivable turnover
$ h& m' d3 l5 r0 d3 e0 V! q流动比率 Current ratio # @- U! L8 [% Z' i/ r
速动比率 Quick ratio
$ s# p$ a4 Y0 ~7 i9 q) v酸性试验比率 Acid test ratio
8 p I+ r7 ]0 O4 K" E* E------------------------------------------------------------
, x, \4 n/ P* F6 t2 G" A# n; m) M, Y R
（14）合并财务报表 3 c6 F/ E5 Y7 T5 o+ M( _6 [2 ~& t7 m
合并财务报表 Consolidated financial statements
7 G0 f* p1 S2 i% h( `吸收合并 Merger + N) x% Z$ }) _. w- d
创立合并 Consolidation 1 Z8 q0 Z% |. [4 x& T! E2 f* O
控股公司 Parent company
- ?7 \% R) r: w# e附属公司 Subsidiary company
; p O3 g, s2 ~# d" K. N* @少数股权 Minority interest 0 I5 V6 M* O7 s+ R) x1 e
权益联营合并 Pooling of interest
* \7 t5 [7 c; \购买合并 Combination by purchase
4 y- ^4 J, p9 R$ p权益法 Equity method
0 X; e- j3 V1 `/ X+ e0 u成本法 Cost method
, N: _8 o3 M/ s4 x6 s2 ?0 D8 E5 x, _4 B
------------------------------------------------------------
* G0 C/ C3 l7 T* ]2 W0 v（15）物价变动中的会计计量 7 }1 [9 @! ?$ B
物价变动之会计 Price-level changes accounting
; o7 I4 {+ D% I' r1 v一般物价水平会计 General price-level accounting
' I4 c) }, `6 _1 @% s) e7 K货币购买力会计 Purchasing-power accounting ' W; Y0 L* G1 Q4 M Z
统一币值会计 Constant dollar accounting
5 |: n' B! A! p: K历史成本 Historical cost , t4 V$ L, s& `* E0 D1 J A) x' r
现行价值会计 Current value accounting 3 B1 b7 m+ C5 E. t! E n9 H- e, b3 d
现行成本 Current cost - j. q8 p0 l B0 l: q; y/ s
重置成本 Replacement cost
8 E4 T( v! z6 S: a物价指数 Price-level index ) Q* ]/ C6 m8 ^) k/ X
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) + i$ Y/ b6 E* R f
消费物价指数 Consumer price index (or CPI)
. j- t0 U, K1 k5 @批发物价指数 Wholesale price index
& V v# [. ?' ]# D货币性资产 Monetary assets
c3 Q; v+ l; t, \, E0 ?6 e1 h货币性负债 Monetary liabilities
1 }( t0 I3 c; @, b5 H货币购买力损益 Purchasing-power gains or losses
' ^! W$ A# t* L- z% _资产持有损益 Holding gains or losses - a& a! g/ O' n5 k6 G# Y. G/ s
未实现的资产持有损益 Unrealized holding gains or losses
+ N) e1 ?1 o3 o" `4 I0 t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
