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（1）会计与会计理论
, g# C2 L" W6 Y; @会计 accounting 2 _* k/ M& i: U7 @& A
决策人 Decision Maker 4 q8 W/ X! d2 ~) _
投资人 Investor 8 W* z+ c9 b0 R, d
股东 Shareholder
. P1 `/ x7 s* }& e/ J5 u0 q: E债权人 Creditor 5 o) J5 m6 E9 M8 {6 k
财务会计 Financial Accounting
( E$ `6 \, n& F4 {管理会计 Management Accounting " o/ w9 L# F9 v8 t* H
成本会计 Cost Accounting . Z0 u1 K- L. S7 Z
私业会计 Private Accounting
5 g6 ~& l( F3 H( @, ?公众会计 Public Accounting u+ b! a( B; Z: b: R/ {& b* \, F
注册会计师 CPA Certified Public Accountant
* ?" y' y# w1 L国际会计准则委员会 IASC $ E4 V5 L" p9 n- q+ G
美国注册会计师协会 AICPA
0 K/ d& u$ W( x( i p2 o/ w1 I1 ~财务会计准则委员会 FASB ( d+ J7 {* x/ u8 R
管理会计协会 IMA, h2 ?* b4 x: n, i. F
美国会计学会 AAA # Z6 o2 b, l+ C+ A9 r; d9 q
税务稽核署 IRS
0 X5 m/ e5 ^# _' t) V. R独资企业 Proprietorship
# a8 g; u; \. h* F合伙人企业 Partnership
3 g. s7 f3 ^4 h4 }. h公司 Corporation - J% y/ j4 O+ C
会计目标 Accounting Objectives
- K8 H2 E, |. n3 |会计假设 Accounting Assumptions
! I9 c& E/ o! \会计要素 Accounting Elements
. f) ]2 W! m% e0 _6 q0 l会计原则 Accounting Principles . F/ s5 q$ E% x7 R5 {
会计实务过程 Accounting Procedures ( e$ s. b/ f3 d( W7 Q
财务报表 Financial Statements ) M$ K5 {& w2 d
财务分析Financial Analysis & N8 Q" R A* H- v# l+ @$ V) V
会计主体假设 Separate-entity Assumption
4 b4 n5 K4 w/ g* s0 V' k6 Z货币计量假设 Unit-of-measure Assumption
1 k/ x. U9 @0 @0 k4 _持续经营假设 Continuity(Going-concern) Assumption
9 Y* f2 r7 V( O1 `会计分期假设 Time-period Assumption 1 ]- F& |+ K- `3 Y' ~3 b; a* y6 k' n
资产 Asset
n) l- `1 ^; W9 R5 M$ \负债 Liability
: X1 w9 f7 S& ?" b业主权益 Owner's Equity
o$ [0 T) ]' x; X- s收入 Revenue
1 g" K* F& F" u$ }0 ]$ o, ^1 V费用 Expense
* m& {0 r4 R0 z! z: ^5 l2 j收益 Income
7 r. R# t2 P. d7 A5 u$ I ?亏损 Loss
* s' d: y0 ]1 m: d历史成本原则 Cost Principle
/ X! w" x- A+ l# B# @$ Q2 D2 }5 n收入实现原则 Revenue Principle & g. ?! D! X: o! o9 C; p* ~
配比原则 Matching Principle 5 R3 y# Z# @8 r/ h9 ^+ ~/ O
全面披露原则 Full-disclosure (Reporting) Principle 3 e4 [$ W6 W3 M/ w% ^) V2 [
客观性原则 Objective Principle
1 H# x$ K" G5 l9 v& ~. ?) w一致性原则 Consistent Principle 3 x! `. y; G, t# b W
可比性原则 Comparability Principle
$ |; O: P1 x& s T# z重大性原则 Materiality Principle
: b0 v' S+ \: N \# I% e0 c: e; s6 L稳健性原则 Conservatism Principle & o4 J' t& x3 _# L0 d: c* N. e( B
权责发生制 Accrual Basis N7 n" x, o2 h9 _; N3 A7 w, ~
现金收付制 Cash Basis
. D9 d, {2 |7 r2 h. A4 p财务报告 Financial Report
% k/ }! m8 J# e流动资产 Current assets
# D0 k4 K6 Q* }7 K8 N. V. [$ j流动负债 Current Liabilities 3 [" R. e n0 i2 p
长期负债 Long-term Liabilities & F, r3 b" E/ Y4 F' }4 |
投入资本 Contributed Capital + H, P; m; B/ d' ]
留存收益 Retained Earning
: ^( P3 E- t% P+ O; o2 C# c1 n) }" r. e4 d1 F. a& F8 A
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# `5 f7 [) T ~( V; W. B（2）会计循环
, f* C/ H$ g" U, p$ T3 d W会计循环 Accounting Procedure/Cycle
& `/ V' G N7 \- m8 S会计信息系统 Accounting information System 7 w1 L, j' K6 p# m& e; @, I
帐户 Ledger
. @; |0 N: j2 z( l会计科目 Account ; c$ X+ i4 g7 t3 k& \
会计分录 Journal entry
) n1 ~9 Q Z) u Y8 z' ~9 a1 u原始凭证 Source Document $ @( d. V# Z5 x' J
日记帐 Journal ) t/ Q/ t+ O4 a6 b! G
总分类帐 General Ledger
. M& ]8 i) ]/ b* P5 j( A* a明细分类帐 Subsidiary Ledger
4 V( v2 W: q9 p7 w) I; s/ I, R) ~试算平衡 Trial Balance 2 S4 e9 g/ ]6 d- Y3 f7 v8 N9 @
现金收款日记帐 Cash receipt journal
7 \7 l+ c; { s6 V现金付款日记帐 Cash disbursements journal
: K( \ i. j, g! Y销售日记帐 Sales Journal
- u: k$ J5 k0 i4 C- A$ `购货日记帐 Purchase Journal
' K; N; K6 h& ~3 S: a, \# z普通日记帐 General Journal
! e4 ?% Y7 M' @9 d I/ Q工作底稿 Worksheet
~& ~$ N, }3 J/ q调整分录 Adjusting entries
# h# ?) k d: |+ H" ? E结帐 Closing entries & y6 ?3 p/ Q. F7 a5 l% h4 {
! g' u4 B$ z" n4 f
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. Q7 W9 G4 P& w' C/ Q; p（3）现金与应收帐款 . ^- L2 r' N5 h; d6 g8 u
现金 Cash
6 {# m: W$ E$ C9 j银行存款 Cash in bank
5 ?+ G- ?: ^# \5 C. p库存现金 Cash in hand 7 ~5 L3 v" q4 q
流动资产 Current assets
3 i/ e; p" ~% W% H偿债基金 Sinking fund
" s1 l4 u* J9 b定额备用金 Imprest petty cash 9 g" ]5 `* e- y! I4 ~
支票 Check(cheque) ; f$ H( r2 ] [/ S# n
银行对帐单 Bank statement
, ~2 X M" N* h9 e9 T银行存款调节表 Bank reconciliation statement / N6 f" v2 W$ U
在途存款 Outstanding deposit
' ?3 d" q, X V8 P' Y在途支票 Outstanding check
( y P+ V' d% ]1 F+ L应付凭单 Vouchers payable
8 }4 g* v# }1 `9 Q' j应收帐款 Account receivable 1 h6 U) [5 g) g' @0 y. ?
应收票据 Note receivable , S- ? F$ R# J* O
起运点交货价 F.O.B shipping point ) S# c: L1 E1 o6 _9 A: p4 ~9 W
目的地交货价 F.O.B destination point
/ I. U1 q% _' d3 r商业折扣 Trade discount
* R, q% p5 w2 ?% u2 V O现金折扣 Cash discount ) n; {% x% v' \( B* B0 c4 o
销售退回及折让 Sales return and allowance
' K7 ?+ F) W* d7 b0 L坏帐费用 Bad debt expense * W' B" h \8 y' `$ e' ~
备抵法 Allowance method
( f5 D" O, F+ c备抵坏帐 Bad debt allowance , ]) \7 Q" {3 ^, u0 v- s, v
损益表法 Income statement approach
( X! ~) ^1 N1 k; L. A资产负债表法 Balance sheet approach
, A4 c3 [/ b7 ^/ b, |5 g. j; M% _* i帐龄分析法 Aging analysis method . y, z& n$ _3 B3 B" l9 K. [
直接冲销法 Direct write-off method " L5 J' Q, ^/ x/ n, f
带息票据 Interest bearing note
, J3 }; m5 g- c: B; a/ G9 u2 c不带息票据 Non-interest bearing note
9 G& d5 w8 S- J7 `6 K出票人 Maker
7 \4 ~$ e! w2 e& f" u受款人 Payee
3 ?6 N7 ~3 f& y- h# F本金 Principal
/ q! i, C# C# g2 D3 c利息率 Interest rate
3 u+ z8 [' N0 n6 o: y/ E$ [到期日 Maturity date ) k8 P5 m! W, D
本票 Promissory note
2 E0 z8 X* \/ g贴现 Discount ! S3 W5 X4 ]; W0 j, N7 K* X; C
背书 Endorse 8 f% p" L( k% T. G* y0 @
拒付费 Protest fee
- R$ G! k. J4 H% k6 n+ v
0 h4 [# M/ ]% o; S1 f- \# k1 `------------------------------------------------------------
7 H9 ~ P) x" K+ B! N（4）存货 4 k, o+ r0 j2 G' n* u5 Y3 _% c o% P
存货 Inventory , Q5 n$ G" [8 c! t& q0 c7 n; q
商品存货 Merchandise inventory
! w) }) v" L4 Y9 y6 O( f9 k产成品存货 Finished goods inventory ) b# G6 l7 t8 F& ]/ |' V, }. E
在产品存货 Work in process inventory ; W8 y; A- d% q! q
原材料存货 Raw materials inventory + O d( s. o7 \
起运地离岸价格 F.O.B shipping point
, Y' e% y3 G8 c8 w# C: n目的地抵岸价格 F.O.B destination
7 ]# ~/ F, w- H0 g8 r寄销 Consignment
; t* ]3 n" |! I3 E" a# O寄销人 Consignor
. ]( } y- @# [) V* d# l6 P承销人 Consignee - A$ k8 [4 [/ F% G8 z, h% l
定期盘存 Periodic inventory $ [5 ~9 y) G8 E9 f
永续盘存 Perpetual inventory
* n& u2 n. u( l8 _' ^购货 Purchase
$ m- W1 t6 H) y0 y; t% K购货折让和折扣 Purchase allowance and discounts
, g1 ^; p2 D o$ u: x) n存货盈余或短缺 Inventory overages and shortages 8 J5 k5 X4 y% U% l8 b) E
分批认定法 Specific identification ! A8 l, I, O" O) M
加权平均法 Weighted average
p& H, d6 |9 l% y4 p4 d; i先进先出法 First-in, first-out or FIFO % n( }3 {% \+ A5 |0 ]4 o
后进先出法 Lost-in, first-out or LIFO ; H! N$ `: S$ u; }
移动平均法 Moving average " `; x7 [1 N& E2 x3 Q/ U! F5 g
成本或市价孰低法 Lower of cost or market or LCM 9 A V D$ g g/ J A, e
市价 Market value
9 R" A8 \7 G: I# D( M8 z重置成本 Replacement cost ) f: z- h$ S, a. |0 h
可变现净值 Net realizable value
% i, j# h& z# O* D* P上限 Upper limit . m* X& p6 U; G0 p. ?
下限 Lower limit
% d" t2 \0 `. O3 O毛利法 Gross margin method : S- M4 H( n, `" i# K
零售价格法 Retail method 2 k) J* W z( Z/ P4 q" b8 l8 R# a( L
成本率 Cost ratio
, R% O2 H5 P" k2 V5 c# ^: }# i+ w* \% N& r9 z- a
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) M9 K% }" f7 r+ R* ` P（5）长期投资 7 }& f% Z0 I1 }7 }$ [
长期投资 Long-term investment ( {- S8 h* w) c% `9 p( g d2 M# i
长期股票投资 Investment on stocks
; S: |, f6 e0 i; H% V3 w0 a长期债券投资 Investment on bonds
. i) n4 {. Y5 E0 |成本法 Cost method
! g% b0 F; }7 U k: b* l权益法 Equity method 5 ?# x1 f/ i7 b O' k
合并法 Consolidation method 8 T) G: B2 e9 Y- Y
股利宣布日 Declaration date * x, [% m4 `; f; _& t: f- I% J
股权登记日 Date of record : [0 A8 ~% E7 N
除息日 Ex-dividend date
/ o0 H# d- j8 y3 t0 q- r S. _付息日 Payment date Y; w9 H2 b$ L6 V; z' X
债券面值 Face value, Par value ' @0 b- |% J4 f) j# S0 e9 S6 f6 Q
债券折价 Discount on bonds
% d" Y5 X3 [6 ?1 {债券溢价 Premium on bonds 2 \5 F6 x# M3 m+ l2 M8 H; H! r
票面利率 Contract interest rate, stated rate
7 x; ^- k8 m9 U市场利率 Market interest ratio, Effective rate
- t( Y* v1 b% c2 L普通股 Common Stock v( w* Y" E7 }$ A; P' e# v9 N
优先股 Preferred Stock
- r/ i, r6 Z j5 ?& y% O% [* M现金股利 Cash dividends 5 e5 q: ^1 H! x& x& \, G
股票股利 Stock dividends
. D9 @6 n! \# j9 D$ A8 V清算股利 Liquidating dividends
( T$ s1 o* R0 n# A$ h到期日 Maturity date ! Y% Y# F( D% J) R6 S; o
到期值 Maturity value
( u9 Q5 z+ z9 O" n1 _# `8 x" j直线摊销法 Straight-Line method of amortization
, ~/ K) k1 \& L7 f# M2 _% [实际利息摊销法 Effective-interest method of amortization( E, M' U3 m/ S& R, |( ^# F
2 y8 N- \9 ]. s4 R! V9 v/ T
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（6）固定资产
' A' b) W8 d. S( l固定资产 Plant assets or Fixed assets
# [) H/ I3 i8 ^原值 Original value
. {! P }+ E4 C6 _# ~4 S预计使用年限 Expected useful life $ O/ n9 G7 l! ?' M' K8 m, j4 U$ c
预计残值 Estimated residual value 4 e' w8 b, }0 p& }. V" w( H( y* n
折旧费用 Depreciation expense
! N) q# t6 G; G8 g累计折旧 Accumulated depreciation
' ]: P& Y/ L$ k9 k8 E帐面价值 Carrying value
" |9 Z8 e4 `+ ?" m" V1 F4 O应提折旧成本 Depreciation cost
! \) v2 b4 w/ |8 D净值 Net value
" e* T# {1 \3 E: O# e) G在建工程 Construction-in-process 4 F( I [7 ^: _8 Q' g: G! R; j B
磨损 Wear and tear # t4 F2 R' D! U$ s
过时 Obsolescence
( k) B' f6 y5 ^; ?2 d直线法 Straight-line method (SL) 8 s/ b( C% |! W0 w5 [7 T
工作量法 Units-of-production method (UOP)
$ q1 K8 X8 R6 Z' X, H加速折旧法 Accelerated depreciation method 5 y) T/ t$ L# u3 H J" a$ X) f
双倍余额递减法 Double-declining balance method (DDB)
E. ~ A+ U# J( d5 F) B年数总和法 Sum-of-the-years-digits method (SYD)
; m0 `; i* m* z+ q ~以旧换新 Trade in # f/ c: D& p* d8 u1 {
经营租赁 Operating lease
" @: O* q6 L* [/ x2 p7 [融资租赁 Capital lease # f) i" S$ ^* w5 B3 P4 `) r
廉价购买权 Bargain purchase option (BPO)
( B# H0 u+ S0 f& L8 Y资产负债表外筹资 Off-balance-sheet financing 9 G; X4 Q* e- D; W( u$ Q( H. M
最低租赁付款额 Minimum lease payments
% d# Q3 l7 U3 |, B( {0 o--------------------------------------------------------6 `3 v% ^! b: ~, ^
（7）无形资产
3 M# a! [" U& o6 [: h' k无形资产 Intangible assets & o; f6 ]0 x4 r
专利权 Patents
% M: V2 T a' v7 `商标权 Trademarks, Trade names
( p3 U3 A* W1 i0 T4 a+ j1 J著作权 Copyrights
- }( i. [) J, r* G特许权或专营权 Franchises
% U7 ?0 q+ l4 {0 \. W: N" r商誉 Goodwill $ t# V9 [& e l9 s
开办费 Organization cost
0 p# Y& S* ^$ U租赁权 Leasehold
: H1 k! W6 p) l/ ~5 o1 L摊销 Amortization 1 x% ?, |' u6 z% f0 Z- T. j
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. f! U1 {* T. g（8）流动负债
# t& U( b6 Y! N( U( _, p负债 Liability * K/ C$ T3 I! i$ _- L! n
流动负债 Current liability 0 q! h" Y# I9 @" O! Q. g3 F$ ?
应付帐款 Account payable
! z6 v- {8 r8 U' u' H* x( y应付票据 Notes payable
z$ ?0 m, N! q+ f" T/ V贴现票据 Discount notes
Z9 A+ T+ h! r2 \6 ^' D' t l7 w长期负债一年内到期部分 Current maturities of long-term liabilities
2 @' T/ Y; ^6 i/ W g+ q8 T" H应付股利 Dividends payable
1 T- O$ j! u D) i+ N5 x. A预收收益 Prepayments by customers * T O, A. s0 i6 G6 Z5 |; K
存入保证金 Refundable deposits 4 [4 V: C' [; ~) \0 U) l7 w. D
应付费用 Accrual expense , V2 j- u/ g' H; l4 A
增值税 value added tax 5 X' l8 ]% e" [) h2 X4 q
营业税 Business tax
9 z8 I# s4 [7 e( r$ x应付所得税 Income tax payable
, C6 y5 ^# ^% D! f ~, d! O" {; ~应付奖金 Bonuses payable 8 i% ^4 e8 V0 r! B8 z; B
产品质量担保负债 Estimated liabilities under product warranties ; w( k6 W9 d. J+ r- a2 C
赠品和兑换券 Premiums, coupons and trading stamps
- G+ S- j3 I% j! A& r' N6 ]2 O或有事项 Contingency
% I/ u* l8 |" c4 I或有负债 Contingent - x/ V/ Q7 K; K) f( B
或有损失 Loss contingencies ; I; m- T% ], A( l x5 p
或有利得 Gain contingencies
7 b1 B5 T: A. p @- g! ]9 y永久性差异 Permanent difference
# J# `1 _/ K+ I V" a时间性差异 Timing difference
8 n7 e) i- v9 C b- N7 X应付税款法 Taxes payable method 0 _. j& o8 Z6 r& V+ k& I( I
纳税影响会计法 Tax effect accounting method
' l2 d7 O5 t1 f/ d. o递延所得税负债法 Deferred income tax liability method
5 t5 Z" S h4 m9 j- b l- |. f/ C* |4 {4 b/ _
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! ~6 q; @9 M* u; |1 s（9）长期负债 1 g6 z, g# _* m, c4 ?) S0 Y% G
长期负债 Long-term Liabilities / \; q' m" ?& {9 X9 @* C# _
应付公司债券 Bonds payable ) B) l4 h) w$ Q% r: u4 ^5 V
有担保品的公司债券 Secured Bonds
" v k$ [- u; p O! ^抵押公司债券 Mortgage Bonds
" Z& W4 U4 f! b" j+ \$ |保证公司债券 Guaranteed Bonds & ~. P4 @# b: Q* I, {- J
信用公司债券 Debenture Bonds
6 a+ h H2 r8 m( E, v一次还本公司债券 Term Bonds # u/ A& y: T; f# O
分期还本公司债券 Serial Bonds % `4 O2 `# `8 A t2 _; ^3 R
可转换公司债券 Convertible Bonds m5 D/ o9 r O. p
可赎回公司债券 Callable Bonds Q- g3 G* g& I
可要求公司债券 Redeemable Bonds 7 L% |" ]7 f0 ~/ \
记名公司债券 Registered Bonds
# `% ]$ ~' y1 j" d4 M$ I无记名公司债券 Coupon Bonds
8 ]2 ?7 Y5 K- Y* _* h5 Q普通公司债券 Ordinary Bonds " i% K* G; ?( {
收益公司债券 Income Bonds
" _, w m$ g' k& F8 t. \" D名义利率，票面利率 Nominal rate
) O' z% x; c' h) e5 K- n实际利率 Actual rate
* C9 c3 X) T8 T) [3 j6 i. ~有效利率 Effective rate
6 A* S2 T5 c% g8 p* v# X溢价 Premium 7 P; K N. ]1 {
折价 Discount
. M; J3 v' u+ N) F面值 Par value 6 _4 d3 r9 F" A7 C; ?7 O% ]
直线法 Straight-line method - ?& V( t9 m# H$ ?8 a
实际利率法 Effective interest method % H; A2 {% h# R' t
到期直接偿付 Repayment at maturity : V! T& a Q: f- \ @9 p
提前偿付 Repayment at advance
f& P8 R+ i) O偿债基金 Sinking fund - U8 q+ Y+ ~$ }
长期应付票据 Long-term notes payable $ `2 P' z! ^3 |/ H
抵押借款 Mortgage loan
5 N5 [) t1 R8 n8 |* o- p' z9 E--------------------------------------------------( P+ Z8 E f( }5 I7 U
（10）业主权益 * X, P$ q! o+ \- S
权益 Equity ' O, u6 h' c: u$ K: _1 D# b
业主权益 Owner's equity
+ B5 D7 Y; {& m股东权益 Stockholder's equity 3 @) N7 W3 N- N; f+ ~7 L9 |* O; U
投入资本 Contributed capital
" U; Y( f% N e8 D; b缴入资本 Paid-in capital
9 V: X6 C1 q; p7 D; x' c/ P1 N股本 Capital stock
8 D7 Q# w! j$ E, M( L3 V资本公积 Capital surplus $ u. z% o) B& a$ C$ l( ~
留存收益 Retained earnings
" l! g8 \) ~( F8 N+ X( e核定股本 Authorized capital stock : l& k& I4 ]2 H) n' n. j0 E7 b
实收资本 Issued capital stock & X$ E( U+ V$ a) N- g2 [$ G6 L) o
发行在外股本 Outstanding capital stock 1 \4 ^- k" n" Z. z9 [- D* {
库藏股 Treasury stock ) \2 K3 o0 ?& O% l
普通股 Common stock
) u- h6 ]' N$ K6 M$ y: E4 O" ^优先股 Preferred stock
$ A) r6 r& G$ Q2 f) L累积优先股 Cumulative preferred stock
6 b' W. F3 Q8 Y% j7 X. [非累积优先股 Noncumulative preferred stock
1 B; A: z! k( P. }" ?/ Y4 j完全参加优先股 Fully participating preferred stock
7 a6 p% j7 h9 Q6 @0 n1 L部分参加优先股 Partially participating preferred stock
8 @7 y$ ~6 a7 L非部分参加优先股 Nonpartially participating preferred stock ! _& K3 i6 V! ]) n! | U( ~9 L
现金发行 Issuance for cash
, g1 _4 G& ]8 F% K* I7 a; n; e$ u! @非现金发行 Issuance for noncash consideration " h: ]( y- B$ p0 k" x
股票的合并发行 Lump-sum sales of stock
0 z4 ~- X6 R! H7 N7 Z& S& r: R发行成本 Issuance cost ( r' T' ?% X' `7 a
成本法 Cost method J% I( C1 D. i4 D
面值法 Par value method 7 G% |' r( G3 u `4 I" I K B
捐赠资本 Donated capital , e; c# b4 {1 f* d& S( C9 T
盈余分配 Distribution of earnings
1 U4 R0 o( H0 O股利 Dividend ( O' Q/ a/ J+ _, k1 D+ ?5 _
股利政策 Dividend policy 9 |$ |; X4 H& z5 ]
宣布日 Date of declaration
$ q5 K7 B/ ~2 q" f+ I股权登记日 Date of record ) f$ b8 K( [. y, g& L) u
除息日 Ex-dividend date
' T. } r6 m; f8 i+ a股利支付日 Date of payment
4 U* y$ b9 @5 P, m# O7 q0 S6 Y现金股利 Cash dividend $ X g0 s* P# j7 N, N# I2 N2 |4 G
股票股利 Stock dividend
4 v) L. O/ l- @4 w4 t9 @) T4 E拨款 appropriation 6 [3 P3 z7 U+ y. ]- l; v
------------------------------------------------------------ \+ V6 w- m) l
（11）财务报表
8 F# H5 n) s* F, @1 J2 X3 Z财务报表 Financial Statement $ ^3 s* |% C' @- m3 H* g
资产负债表 Balance Sheet
0 c4 ?+ Y8 _: C9 h ?收益表 Income Statement ) }' E9 e; x+ H3 P
帐户式 Account form [; U o- N2 f- c% U; o% a
报告式 Report form ; k+ v/ _" ?* R& X' h1 X- @" N
编制（报表） Prepare 2 d: n3 Y9 x; X4 z! |. i( A
工作底稿 Worksheet
$ n" B8 p# S) V9 v: V多步式 Multi-step
N D9 I6 A8 N. g% S8 k2 @2 M9 G单步式 Single-step
. a) N8 @) \/ K5 ^! Z+ h-----------------------------------------------------------
5 e: z8 J7 n& R: V（12）财务状况变动表 ! U# W1 X8 z3 E q4 g ]( l/ U2 c; Z0 ^1 D
财务状况变动表中的现金基础 SCFP.Cash Basis ' _7 X7 _+ G: E4 i) Z* l
（现金流量表）
2 |& J0 C! [3 n3 m财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
0 Q9 D) p6 V4 z8 c; \/ f. j（资金来源与运用表）
, e9 b+ ?! l/ w* z/ ]营运资金 Working Capital
# ]/ q9 F1 ?" o6 Q U" u全部资源概念 All-resources concept & ]% {% H' V; c6 k
直接交换业务 Direct exchanges
6 G" a! \( v4 U. j z正常营业活动 Normal operating activities ' u3 Z( a) u, @- Q- J
财务活动 Financing activities
8 b: M6 f* G! I! \, u投资活动 Investing activities
' f7 ^/ a; G) ^, ^8 j4 Z3 ?-----------------------------------------------------------
9 M: t) n( Q6 t$ a/ e（13）财务报表分析 ( W# _' `/ m) ^( ~% ^/ B4 O, g
财务报表分析 Analysis of financial statements ( o' f1 p: ]) `/ n% ]! r
比较财务报表 Comparative financial statements
7 T) G5 h( T8 T+ H6 p趋势百分比 Trend percentage
; H' @$ K+ y3 z2 @0 }( W+ D8 Y/ H比率 Ratios
" O7 w2 x6 J+ P" U* a普通股每股收益 Earnings per share of common stock / w4 R% E0 p' s2 v. q* C% D$ Y- k
股利收益率 Dividend yield ratio 8 |( P* \4 L* O2 J4 |$ E
价益比 Price-earnings ratio " C' A& z: h5 N. j( S& r( Y
普通股每股帐面价值 Book value per share of common stock 6 k. U: d' X+ @* O
资本报酬率 Return on investment
1 _5 C2 n- [3 {2 A总资产报酬率 Return on total asset
. o+ e& }% F0 W' v2 N1 M! d2 J4 _债券收益率 Yield rate on bonds
% }- h3 b2 c' Y- t6 L已获利息倍数 Number of times interest earned
3 ^( B' S; k" H2 |债券比率 Debt ratio
& e0 Q/ V" [' u% `2 _优先股收益率 Yield rate on preferred stock ' W9 `& f$ o) }9 K& e
营运资本 Working Capital ( v# n, S0 S. Q: p
周转 Turnover
. R7 \5 m2 z0 V4 g. i存货周转率 Inventory turnover
; [. c8 T& e B* c/ m+ U# }应收帐款周转率 Accounts receivable turnover
8 b& u# l7 t. n7 ]流动比率 Current ratio : Z1 d9 b5 f. h. u
速动比率 Quick ratio + l* M! v2 h: A0 j* N8 O
酸性试验比率 Acid test ratio
% k- a2 e5 H" t0 e# T( q1 X5 ]------------------------------------------------------------
1 g: `1 ]) j* j2 S/ a6 ]0 M g2 [" x f$ V* W1 N
（14）合并财务报表 * j) q, k! g' G
合并财务报表 Consolidated financial statements & _; Y: t: [2 K3 q% g v
吸收合并 Merger / X/ y5 n7 O' _
创立合并 Consolidation
. Z2 ]. [9 f: U; ^& P控股公司 Parent company 1 H$ E8 D0 K9 H9 h& g" d
附属公司 Subsidiary company * ]$ E& A# J0 Q2 [3 _: ]
少数股权 Minority interest
- ?6 I9 }3 R9 T! x7 B权益联营合并 Pooling of interest 6 {' {3 E* P4 O/ r3 B
购买合并 Combination by purchase - c0 p9 P2 k: t
权益法 Equity method
9 }* r! M* |) B* L成本法 Cost method 3 m2 A/ Y1 C& ?/ h: w
b F R6 G) v. r------------------------------------------------------------
* l [) E% p" N7 j（15）物价变动中的会计计量
2 s1 V. B1 V2 n& B% c物价变动之会计 Price-level changes accounting
0 A2 I, c0 b2 d/ b5 i. T# O一般物价水平会计 General price-level accounting 4 C) R# g3 x0 \: t3 E
货币购买力会计 Purchasing-power accounting
+ q R; v( S i0 v7 Z" ]统一币值会计 Constant dollar accounting $ X, k) R( E3 p7 b6 K
历史成本 Historical cost
$ P ^9 m8 J2 L& H现行价值会计 Current value accounting 6 }2 k- F2 q8 X
现行成本 Current cost
3 `- C% _! K5 T$ X1 S+ d重置成本 Replacement cost ) d. k4 P) d3 n9 T+ b4 C
物价指数 Price-level index
1 L8 V* j0 |6 ^% q+ v国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
! J$ }5 W# o* h9 i' X* C8 @* g消费物价指数 Consumer price index (or CPI)
# ]" m2 v ~ J/ d2 L% o7 o批发物价指数 Wholesale price index
! \) y! A' j# W' L0 V4 k货币性资产 Monetary assets
% X- l, }3 F) }7 L7 ?- z6 J货币性负债 Monetary liabilities 6 ~/ O+ ]( p$ C. h; }
货币购买力损益 Purchasing-power gains or losses & `. w4 o7 l0 {6 I% Z* b5 r
资产持有损益 Holding gains or losses # g- j2 K& a! ?
未实现的资产持有损益 Unrealized holding gains or losses ! t& f! O m: _# @7 w
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
