 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 0 v- T/ s+ D5 x& C/ L* X& N
会计 accounting ) r) q* _* h- |
决策人 Decision Maker ( G7 f {# h/ G% p7 Y4 t! ]
投资人 Investor
K/ U3 q5 ^$ |/ [ \股东 Shareholder 6 U6 r7 g6 A3 M3 [3 Q" M* y
债权人 Creditor % R; b3 b$ p4 z |4 W
财务会计 Financial Accounting : l# J/ G6 f, I, u5 r
管理会计 Management Accounting ) C% K+ E, Z- ]& C+ Y
成本会计 Cost Accounting . j" w' {' ] A! ^8 K# E
私业会计 Private Accounting 8 m% l) l% k6 V# ?
公众会计 Public Accounting I' }/ j, t v- W" U4 ?
注册会计师 CPA Certified Public Accountant
`# F0 U' g9 u) H# X国际会计准则委员会 IASC $ p# G; z: V$ @( \5 R6 ~$ {% f' o
美国注册会计师协会 AICPA t Z5 k% U9 I. E
财务会计准则委员会 FASB
1 {5 r+ E# O+ k* X) [4 h管理会计协会 IMA: ~, _! x2 c/ C L9 j
美国会计学会 AAA . L6 f' [* U: \$ q# _
税务稽核署 IRS
: I4 Q, }6 F: C6 ^/ b% a& B独资企业 Proprietorship
8 m' }4 H5 D) N7 b6 O合伙人企业 Partnership
* a) s+ B' l( |" ?公司 Corporation
9 D6 i5 V$ X, r( y }. n会计目标 Accounting Objectives 8 F2 C2 [8 Y2 N% K) J$ l) R1 o
会计假设 Accounting Assumptions ! K E' @5 ?% \7 ^
会计要素 Accounting Elements 7 p5 l) B3 v- g9 g0 A
会计原则 Accounting Principles
- g, ?8 R8 r a" Z会计实务过程 Accounting Procedures
7 i3 y3 f8 i- j3 T6 E5 @' s, I/ }财务报表 Financial Statements # L) A- @% k- u- t. {( P! Z
财务分析Financial Analysis ! T! A; f( n! Q) q3 n( Y( s
会计主体假设 Separate-entity Assumption 4 x7 Y9 r' c, t2 w1 o; R3 \
货币计量假设 Unit-of-measure Assumption ' q2 k% e( T4 X. {8 b/ v3 Q
持续经营假设 Continuity(Going-concern) Assumption W) g0 n& a' B! D2 C+ [
会计分期假设 Time-period Assumption
; j3 |- }8 V4 `4 O& b4 f2 [6 }8 H资产 Asset
0 f, @" W o2 t$ l" H ^' p负债 Liability $ J7 O1 M' K p4 E+ q i6 G
业主权益 Owner's Equity
$ s/ l+ Q- a! ~- r2 U- @收入 Revenue
' b9 ]6 V) K" ?; D费用 Expense
6 P6 \: |: H) s9 I. K6 U- K收益 Income
7 ]# F* B1 E: o7 m2 X* I |4 I亏损 Loss ' j: z7 T& l& E2 C3 h
历史成本原则 Cost Principle
3 Z. p, ^6 R1 _! e1 ]收入实现原则 Revenue Principle
3 S/ }$ r8 I) l) c& K7 X" \配比原则 Matching Principle / a) |5 s9 a* r- F
全面披露原则 Full-disclosure (Reporting) Principle
/ |. b8 v/ y% c* l$ L. U客观性原则 Objective Principle
& g: W3 {0 B# y$ m4 B/ l+ W一致性原则 Consistent Principle 6 i }2 _% g7 N* [! r
可比性原则 Comparability Principle 5 ^0 N1 x7 c; m' N) l Z3 R( s+ ~
重大性原则 Materiality Principle
, o. \) j' r: F+ q稳健性原则 Conservatism Principle - r: W* ^ c% T. G N
权责发生制 Accrual Basis , T2 ]6 Z% c) O$ }
现金收付制 Cash Basis - V3 q6 {- B% u& ^4 V( J
财务报告 Financial Report
9 s& j: y5 W0 d流动资产 Current assets
+ {7 G1 ~3 E: \* S流动负债 Current Liabilities 9 x2 Q9 L3 A+ K! ?! \
长期负债 Long-term Liabilities
c2 C: | I; f, y: |4 J投入资本 Contributed Capital
+ m) @& V: f0 i |+ \& E$ _; e# c3 G留存收益 Retained Earning1 n' C' O9 T7 |' J7 \) q5 B
- Y) Y$ m2 ^3 F i# B! @
------------------------------------------------------------3 c5 _; W$ U) b/ d2 x" j2 l
（2）会计循环
' o# n$ ?- | o会计循环 Accounting Procedure/Cycle ) u* C. L: M% q( Y1 A$ b6 s% R, i; V) g
会计信息系统 Accounting information System - W) T/ n5 u, W; {6 O) V
帐户 Ledger ; N+ _( S& ^" @. }9 L' }$ w
会计科目 Account + p- o% r; ?$ o
会计分录 Journal entry
+ ^2 f5 E8 c; h2 a9 e/ B原始凭证 Source Document 5 k+ H) \9 F$ A
日记帐 Journal
' W$ T S0 W! c- u& i8 D- k总分类帐 General Ledger % ^7 |: X5 k& @ C1 Z" E, [
明细分类帐 Subsidiary Ledger ( j% c# C) g, _& W/ S
试算平衡 Trial Balance
& l0 x/ A6 j( i* ?7 i4 `: I现金收款日记帐 Cash receipt journal 9 m5 B; c! x5 b# H' W% @& }
现金付款日记帐 Cash disbursements journal
# P$ c4 w5 u: G; s3 i% L( F. P销售日记帐 Sales Journal
+ L+ f+ @9 y" O' b/ f购货日记帐 Purchase Journal ( u( n9 J* Q+ _3 i9 m/ k
普通日记帐 General Journal : h$ _8 w! k+ q9 q% ^ @- r! b
工作底稿 Worksheet
) J6 W7 t7 F$ Z0 F调整分录 Adjusting entries # ~7 G: b$ i" g
结帐 Closing entries & G# r1 B% u( a
( s l5 F6 P/ ~, i( I* z
----------------------------------------------------------
# M, [2 {' I! `% N. I5 @( r' _（3）现金与应收帐款 & O$ z) \4 v- W
现金 Cash ( Z; R( |5 A! Q8 a5 D% E1 D
银行存款 Cash in bank 6 I$ J7 H! W- E. [$ x
库存现金 Cash in hand
$ E; v, X2 V5 M, ^5 f流动资产 Current assets $ Y( ]- g! h% t, @7 x$ _
偿债基金 Sinking fund
0 O) Y8 P; p& t- D% _定额备用金 Imprest petty cash
5 U, m, {8 E6 Z( D8 |9 _/ g- M2 Z支票 Check(cheque)
0 U, k* k, O2 q C* E银行对帐单 Bank statement 8 D j5 ?( T( l% `
银行存款调节表 Bank reconciliation statement
, k" m0 T( S( Z: |; {在途存款 Outstanding deposit , A* O+ O& ? d/ G* b8 v4 C
在途支票 Outstanding check
2 _2 d T+ O/ @: W! i& o应付凭单 Vouchers payable
1 s/ G' t( M! C# `$ V应收帐款 Account receivable 3 T3 i% ?% ?/ Y/ n. W
应收票据 Note receivable
0 b+ H1 V" r4 ~" M/ A2 c起运点交货价 F.O.B shipping point
1 C L" T# C7 F" ?, N6 r目的地交货价 F.O.B destination point * ~' i& o# C* y6 e9 I4 ^
商业折扣 Trade discount - `5 i: d% I% x3 ^; ~. b( Z
现金折扣 Cash discount . |1 k1 y2 {& {- s0 U1 [
销售退回及折让 Sales return and allowance
1 t' F" H+ ]! o3 | k4 }& K! K坏帐费用 Bad debt expense * i: \. l) \) z
备抵法 Allowance method 1 p( c* f7 n# ?. a. ]
备抵坏帐 Bad debt allowance
0 ?2 k; i. T* q2 n' e损益表法 Income statement approach
$ N: A& u2 y% d% \资产负债表法 Balance sheet approach
9 ]/ _0 I0 o8 Y4 f- }% G3 [帐龄分析法 Aging analysis method 4 N% W) I* y3 @% r) }
直接冲销法 Direct write-off method
6 J8 n8 n0 Z+ N. t* D6 j0 L带息票据 Interest bearing note
3 S, `* T% d* s! U不带息票据 Non-interest bearing note + y2 y; L h" a' q, V# [
出票人 Maker
' F# R" c6 O$ V: U受款人 Payee
( }2 h# A0 t( Y& U& Y本金 Principal
* [- \ Y# y% }- Q. N9 h- g利息率 Interest rate
7 o. A6 W0 I& o; n0 G到期日 Maturity date ' r+ c% ?+ P: ~: |
本票 Promissory note ! S/ z5 P% o; Z2 A8 P9 F7 C
贴现 Discount
' L4 k {# ^) C1 W# d& @. s/ f背书 Endorse 2 R& a4 l7 |( n* r/ g, |- J9 E) d
拒付费 Protest fee
+ g3 V g% O5 A) H# ?
6 s# q7 @( G: q d/ W------------------------------------------------------------% u O9 } p. b: H
（4）存货
: \' [% q6 ?+ o存货 Inventory
# S+ V: A2 [" H- B4 Q$ Z7 y& a$ A商品存货 Merchandise inventory ' d; `+ Y; ^: x4 O0 n7 ]
产成品存货 Finished goods inventory & z; G4 p4 d5 ?+ D4 g [6 V8 O
在产品存货 Work in process inventory
% ?$ \1 |+ |( @& v) F: Z原材料存货 Raw materials inventory
/ `; a' X0 F& P; {) Q; [起运地离岸价格 F.O.B shipping point 4 Z4 Z3 V% K T
目的地抵岸价格 F.O.B destination 2 g d5 \% A$ E/ I0 V0 i4 b/ I1 {
寄销 Consignment
# S6 z0 j) y6 }0 x3 l寄销人 Consignor
0 }: a6 E6 d8 Y承销人 Consignee
# I/ e% Q1 V8 J( D3 O0 e# D定期盘存 Periodic inventory
; t7 B$ ~8 }* \4 Z" H8 i永续盘存 Perpetual inventory
% F: E! c7 e u" P2 e* j购货 Purchase # z. Q! M' |/ Q" A$ d
购货折让和折扣 Purchase allowance and discounts
2 I1 s+ ~. X3 Z w存货盈余或短缺 Inventory overages and shortages
% ~6 v9 G# P) S分批认定法 Specific identification
5 {5 z" \& g; D# X+ y: y加权平均法 Weighted average
( z1 s: f0 y6 ]; J9 |* J- t先进先出法 First-in, first-out or FIFO 7 E" b1 ?5 c6 V9 q* C/ H
后进先出法 Lost-in, first-out or LIFO
8 l! }) Q9 h! v! J: P9 O) v. y移动平均法 Moving average
& i0 s, ~7 I- G7 K成本或市价孰低法 Lower of cost or market or LCM
: K) {2 S: s& i: t+ T/ I n市价 Market value 8 j5 T+ _ s8 s
重置成本 Replacement cost $ N2 N" k) d: w3 L& q! a
可变现净值 Net realizable value
: Y& {$ a! V& k( }6 l& J上限 Upper limit
/ D5 }0 {1 {) ?" [: }1 _ B下限 Lower limit p% ` a' i6 V# X% F, M- W! ~
毛利法 Gross margin method
4 v% d9 V% ?& b0 R6 s6 m* `: o零售价格法 Retail method 2 ]0 L* U! T' ~4 F
成本率 Cost ratio
$ P6 Z- u0 c, o9 {$ B4 o* n/ U
2 n& K3 Z8 ?$ B9 ]# D0 r( \------------------------------------------------------------
) ~ g# n* R* |- B) I. l$ L（5）长期投资
3 N& @: s$ c! @% t; y& Q; G长期投资 Long-term investment
) k4 L& a, C2 Q2 y& U, x长期股票投资 Investment on stocks " L1 O c" W0 h' M; P* E: G
长期债券投资 Investment on bonds
, C- w: n' ]. S2 c" l k- I成本法 Cost method
7 l) [) I U2 `$ G权益法 Equity method , I6 r$ j3 ^7 A j0 u
合并法 Consolidation method
7 ^1 i+ H! V) v/ l: I股利宣布日 Declaration date
$ E( [! u/ j4 z8 ?0 J股权登记日 Date of record
" p3 d# n6 s1 v" s T除息日 Ex-dividend date ! w+ x! f- s/ h' @8 P
付息日 Payment date
* z: `* s) {9 f Y& O, E& w* U债券面值 Face value, Par value $ D, h1 |1 S, _- l9 d6 r8 z7 J
债券折价 Discount on bonds
" B' S% e1 u9 K6 D债券溢价 Premium on bonds
5 {8 {5 R' i2 h8 d0 s* u票面利率 Contract interest rate, stated rate 7 s. J# t; j' u: I3 _ P
市场利率 Market interest ratio, Effective rate ( H+ T5 I5 g. s: C$ b
普通股 Common Stock ) K, U8 J0 A3 s
优先股 Preferred Stock 7 A- h; A/ M4 ~, i
现金股利 Cash dividends
% c6 V' _) d" T' z股票股利 Stock dividends Y( v" w/ K7 ?4 }0 Y( o+ Q3 }
清算股利 Liquidating dividends $ l5 P8 X6 Y) Q
到期日 Maturity date
; t& r0 m: i2 p n$ K8 V( g到期值 Maturity value
1 K; x: T0 R p3 l直线摊销法 Straight-Line method of amortization + W# d5 S9 o! n; i7 f
实际利息摊销法 Effective-interest method of amortization
! D7 u& O% `3 D8 v6 _' r: |
% y. e2 i4 q T# U4 k---------------------------------------------------------
' F. Q- E5 @' n( K$ V2 q（6）固定资产 $ i$ y6 G6 a( i, x! L5 W
固定资产 Plant assets or Fixed assets 4 ~ }# y0 k( Y1 A
原值 Original value
, S* o0 x# y! e9 k: d+ x预计使用年限 Expected useful life
- p7 m, f0 P% G3 y8 I! A* K预计残值 Estimated residual value : T! h1 Y* v# D, {+ H
折旧费用 Depreciation expense ; i2 h4 A- P6 ?4 ~2 O5 f
累计折旧 Accumulated depreciation ) @! x0 u, q! x4 }
帐面价值 Carrying value
* D$ q8 d' i& \- P5 z应提折旧成本 Depreciation cost
6 C" i1 A' c5 }: s净值 Net value ; l4 W. p$ e: Z( @5 h' X4 e6 h
在建工程 Construction-in-process # ~5 L, s# U8 Y% K$ b6 u
磨损 Wear and tear
0 m# b2 [) i8 y; p$ R0 g过时 Obsolescence
0 b Y5 b B$ @" W( b: U直线法 Straight-line method (SL) + @# C7 \' `. f# u
工作量法 Units-of-production method (UOP) 7 p7 f* \+ O# K+ C0 y. q. n) @
加速折旧法 Accelerated depreciation method
7 b% r2 X- q2 c L! L( y双倍余额递减法 Double-declining balance method (DDB)
- \7 r0 w' q9 }4 y* S d年数总和法 Sum-of-the-years-digits method (SYD)
3 M" o* _" o) Q以旧换新 Trade in p, h" k4 ~- S4 J0 B
经营租赁 Operating lease
5 Y! ~; K6 D0 E9 S: M融资租赁 Capital lease
: H( M! W* C; i/ |" U廉价购买权 Bargain purchase option (BPO) 4 V, O; f( S* g" g% X5 R
资产负债表外筹资 Off-balance-sheet financing
$ K; _1 S8 c1 @! T/ H+ v* L- p0 e最低租赁付款额 Minimum lease payments
/ [- ?- a0 C2 M- q--------------------------------------------------------
0 c9 g3 H- {: ?1 {+ M（7）无形资产
/ l- @" v, f# K: ^4 C8 G, H+ q+ R无形资产 Intangible assets
. Z) n) O q9 r R/ w% _/ ~5 B6 V专利权 Patents
' T. C/ V' h$ b: m$ q3 n商标权 Trademarks, Trade names w) _3 H& _, f3 D) S1 q1 \
著作权 Copyrights
6 I# S. I3 P3 k) X2 @" w3 K9 i特许权或专营权 Franchises + ]) K, k ?9 `( p
商誉 Goodwill ' m4 R" s" D. R+ T3 K2 V
开办费 Organization cost B" c `& O. u9 f/ |" f6 G
租赁权 Leasehold
) f3 }4 k7 P* I; z0 T( W$ M2 G6 q6 f" Y摊销 Amortization * M; X4 C# c: ]6 \/ {- U
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. k8 f8 p/ i7 t: ?9 d4 t（8）流动负债 % {! l a$ H0 H' c4 a
负债 Liability " {- r; I3 a' R; {7 J
流动负债 Current liability - T* o( N( W# c r9 H( K
应付帐款 Account payable
' T- A& A9 @/ I2 j应付票据 Notes payable
& w* o& f+ e3 h9 w% h+ d( M贴现票据 Discount notes 2 N* V5 Q# T$ T6 m5 e
长期负债一年内到期部分 Current maturities of long-term liabilities
& S$ N0 @4 d+ d7 Y* s应付股利 Dividends payable 8 f# J0 i5 f0 V# R2 B7 j U
预收收益 Prepayments by customers
1 q; ]) d% G$ v+ d# Q8 B% \+ I存入保证金 Refundable deposits
. K% D1 G |; L: x+ C% z6 S应付费用 Accrual expense
0 L/ o6 J. y3 S, R# T" |增值税 value added tax ' A( j) b1 q* d5 N: k$ q) ^# ^
营业税 Business tax
( h, ]$ b- Z. `/ b& a应付所得税 Income tax payable
9 G8 n9 m$ t! x0 E# l- H; C& p应付奖金 Bonuses payable 4 V- Z% J2 B1 ~- N# Y2 b" J" p2 H" q
产品质量担保负债 Estimated liabilities under product warranties + J3 d |" p# f. j: A X2 z
赠品和兑换券 Premiums, coupons and trading stamps
: }/ F/ J' f& Q |: n或有事项 Contingency 2 v% j; E) ?0 Y% z% ^
或有负债 Contingent
8 S w- S; s7 z0 T9 d或有损失 Loss contingencies 0 x# O) K7 G# R2 w, O/ o) h
或有利得 Gain contingencies . f4 e+ r: v% _4 @0 _+ r
永久性差异 Permanent difference ; U4 f- [$ K2 l& h* l
时间性差异 Timing difference
4 `6 u1 L: E3 F' G+ H1 v% d应付税款法 Taxes payable method
: O3 d) g1 t. \ G1 a8 J纳税影响会计法 Tax effect accounting method q6 m5 h" E4 T/ l
递延所得税负债法 Deferred income tax liability method
+ d/ j1 M: b) j6 V3 ^; n
' T" O# c$ K1 ]' ]0 o1 i1 o& y2 M' C------------------------------------------------------------
. r2 G; b' d$ |& q9 |; v（9）长期负债 + h* G& e) ~' ]: D6 r$ b" Y/ P
长期负债 Long-term Liabilities
0 A" W& X) ?& e" G+ ?+ M C- W7 c应付公司债券 Bonds payable
! w/ t% m( `1 R w( t有担保品的公司债券 Secured Bonds . ~6 W9 o: W: y% a- d$ ^- E! s% k# P
抵押公司债券 Mortgage Bonds
! a6 P5 e- k6 w1 x保证公司债券 Guaranteed Bonds
; c+ I7 R; Q) Z" j1 M信用公司债券 Debenture Bonds 0 Q& r/ J; p9 \- {1 I" Q
一次还本公司债券 Term Bonds 5 T6 y: `8 S0 r, C- z1 {4 F
分期还本公司债券 Serial Bonds
9 N( i3 r0 t- m. ?0 o可转换公司债券 Convertible Bonds ; b5 ]" r% P, W( H$ m# O {
可赎回公司债券 Callable Bonds ! F1 y6 {( n' y' ?0 x. \! F
可要求公司债券 Redeemable Bonds
$ K+ A. S4 v- f! t记名公司债券 Registered Bonds
1 h) V8 V" s+ ?3 i" Y无记名公司债券 Coupon Bonds % c) v& c+ t; o# j8 _
普通公司债券 Ordinary Bonds
+ S% W4 q$ Y! S) k收益公司债券 Income Bonds
, t3 ^* [+ ?0 L) Q3 [5 n8 ^7 R名义利率，票面利率 Nominal rate
8 I3 U! A" w, M, c6 ?实际利率 Actual rate
# I2 c3 a7 m0 K4 v; Z有效利率 Effective rate
) J5 f4 l8 s$ ~3 M& c) Z溢价 Premium / ]+ @- Z5 D, F7 i2 O
折价 Discount 9 |4 t& h! f9 ]. | C) k( S
面值 Par value . C, t5 n5 |! R$ O
直线法 Straight-line method
+ z/ S. q8 @# R. x5 n实际利率法 Effective interest method
/ F4 C5 T% |( Q# i, E) @9 M5 A2 T( Z到期直接偿付 Repayment at maturity
. J6 O4 Z( S0 u) |8 X提前偿付 Repayment at advance
% U* H; n9 \1 |& K; g" \, J偿债基金 Sinking fund ) V7 J/ f" l) N- G4 T- t
长期应付票据 Long-term notes payable 2 P3 Y& N, Z% r1 Y& G* X' E$ H
抵押借款 Mortgage loan K2 s& W( y! ~" s0 @
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（10）业主权益
5 w" f; n3 j. x5 c权益 Equity
* N; d/ D# K l4 E业主权益 Owner's equity
, U1 }8 {6 A. }" {1 z( }& ^股东权益 Stockholder's equity
1 K# ?' r. H" B: q m& T投入资本 Contributed capital
; n: B8 }1 `- W1 @# P4 b4 G5 O2 O缴入资本 Paid-in capital ( N$ D4 V$ Y3 |3 b0 [
股本 Capital stock
( s1 R2 w/ U7 K7 H2 B资本公积 Capital surplus
% ]6 E( w3 \+ Z8 I* c# H/ \留存收益 Retained earnings + v: S8 d$ ?; i' y
核定股本 Authorized capital stock
" T' @. M8 w$ x. S( q& ?9 T实收资本 Issued capital stock 4 p8 H8 P7 a5 O* x
发行在外股本 Outstanding capital stock / C2 P% O- G! I0 Z) q; y
库藏股 Treasury stock
' u8 d+ |' ^5 a3 o普通股 Common stock * \ ~5 P# q3 J3 o% }4 c
优先股 Preferred stock 1 M, l+ \" p; _: O5 W$ B' Y
累积优先股 Cumulative preferred stock
; @6 z$ _5 J" r3 l+ T( q9 f f, E非累积优先股 Noncumulative preferred stock ( T! r8 Z) d/ O2 h
完全参加优先股 Fully participating preferred stock
$ B0 U2 ]6 G. @部分参加优先股 Partially participating preferred stock ' V* Q6 \: N# z2 |. a7 s
非部分参加优先股 Nonpartially participating preferred stock , o0 |, m% a6 g4 f/ r$ X
现金发行 Issuance for cash
9 M7 H3 z% F$ S/ [% k3 b. d非现金发行 Issuance for noncash consideration
8 P: [5 R: J2 r2 Q9 B股票的合并发行 Lump-sum sales of stock * m9 H. s; k6 `5 a
发行成本 Issuance cost
) U3 u5 l& G8 O/ Y* e' r) _成本法 Cost method
/ o) M, a( v* s' q面值法 Par value method
" i/ q) s; K3 c& Q, {捐赠资本 Donated capital
* D+ {4 W9 @# g" |' E$ n盈余分配 Distribution of earnings
8 t+ S8 ~7 T( f股利 Dividend 7 U( o3 J2 {! y. \8 r" U
股利政策 Dividend policy ; Q K* h) F1 n9 C/ G5 V: o9 j
宣布日 Date of declaration
7 N: D6 p# W# @& [" w股权登记日 Date of record
S& E+ c6 ?$ }$ q除息日 Ex-dividend date
! \9 ^8 \' d- A5 ` q* o7 N股利支付日 Date of payment g- d! s2 c# {
现金股利 Cash dividend + C1 m7 K) _$ U9 X/ D9 C" `+ k
股票股利 Stock dividend
j: o! x& \' T4 E5 \# U: o) T拨款 appropriation
0 i) k# {. X( f1 j, h, Z# b4 t------------------------------------------------------------
2 I) z& X; G3 b+ K' r* T（11）财务报表 8 e) s9 e( A2 Y9 i4 I6 f
财务报表 Financial Statement
, d1 \# b- U9 ~0 x资产负债表 Balance Sheet
; S) P4 `9 F3 I收益表 Income Statement
) U% R6 F+ Z8 T6 W' V, I4 U帐户式 Account form + f0 \& n0 W& O: Y) L
报告式 Report form
/ K6 B. e! l9 _1 b8 j编制（报表） Prepare 1 ~+ `8 M) F% H. n/ @: e5 O# \
工作底稿 Worksheet ( j# H) l: Q' c7 K; s
多步式 Multi-step
" n, @& M; j/ i1 S/ C6 c单步式 Single-step
4 N9 L8 s2 U# v) c-----------------------------------------------------------
. {. H& f G! _7 k（12）财务状况变动表
( }; A' G( S. A1 y! O, _财务状况变动表中的现金基础 SCFP.Cash Basis 0 U+ U1 T& \# n1 D( c& {
（现金流量表） / y+ I7 Y% `' Q, W6 E" E; [
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 6 ^5 O4 T* h) [. s' C$ v
（资金来源与运用表）
( ]0 M- s6 Z* I. ^, L) U' U营运资金 Working Capital
: `1 t8 J. ^: P全部资源概念 All-resources concept " a6 h! B9 H: `
直接交换业务 Direct exchanges : _6 c( h7 F7 ]+ G
正常营业活动 Normal operating activities + {- y6 ?/ U8 |5 L% L I9 F
财务活动 Financing activities ! F* b2 `0 H/ a% g! R% X
投资活动 Investing activities
1 o: s2 d: v" y$ M4 U-----------------------------------------------------------0 D' S2 e7 v$ {
（13）财务报表分析
7 B1 C9 Q1 X1 k$ l3 P; I l财务报表分析 Analysis of financial statements
2 Z1 N, b; M( u2 U比较财务报表 Comparative financial statements 4 E+ c& T+ D" g9 c+ [/ U6 n/ m
趋势百分比 Trend percentage
! P. ^! @+ h0 o6 D d比率 Ratios
4 t" i. ?3 A6 o普通股每股收益 Earnings per share of common stock . ~- I3 P1 M$ P, V$ y
股利收益率 Dividend yield ratio
6 X+ U: J% b% o$ e% H价益比 Price-earnings ratio
! n; M5 [1 i: K t5 L: o普通股每股帐面价值 Book value per share of common stock % t" C4 }7 Z7 D. @' H4 e
资本报酬率 Return on investment / P2 f8 T" l/ q# s9 h& _7 }
总资产报酬率 Return on total asset ( p, y" H1 r3 e9 w* t
债券收益率 Yield rate on bonds 6 j; O* ]. n6 [7 X: q
已获利息倍数 Number of times interest earned & z; k$ \9 Q1 W6 j2 `* R7 Q
债券比率 Debt ratio
0 K7 Q: _" a4 |4 S7 ]* {优先股收益率 Yield rate on preferred stock
4 {: T2 c- V# U' S4 T营运资本 Working Capital
1 N& U' z _( m周转 Turnover 4 f4 J; P+ w) e5 s) d/ ?" `4 R' D
存货周转率 Inventory turnover
) c: h- a: g' v# e) ^; v" v应收帐款周转率 Accounts receivable turnover . [1 k8 t, v9 V' O$ A. O
流动比率 Current ratio , m+ G) w0 O9 r+ F3 t0 T& C/ C
速动比率 Quick ratio
) o: ]+ z5 V5 Q' j1 S& V1 r酸性试验比率 Acid test ratio
7 {( |# b' N" j. f------------------------------------------------------------
" Q: Y) C6 ~/ L1 G5 O- J
0 C1 ^ I- |* z/ @: L# E（14）合并财务报表
8 T- x% x* e! m; ~1 t+ Z1 M5 H合并财务报表 Consolidated financial statements
' }/ ^+ |! M* h1 P+ c/ A% i吸收合并 Merger
" h( ^8 H2 k! K% F9 j0 T; H创立合并 Consolidation * Y# H0 s9 e& R% x7 B2 Z
控股公司 Parent company
1 k- `( H+ _3 _/ _附属公司 Subsidiary company 7 j- p8 O' y; @" l& X6 M& |; z
少数股权 Minority interest 9 a3 k6 ^( H, a1 l5 j( U4 `5 M
权益联营合并 Pooling of interest 8 W3 _" L7 ]% Z: Q4 I; @7 o
购买合并 Combination by purchase # R5 d% |* U( n+ Q/ D7 \
权益法 Equity method
4 N* g4 L9 b' f4 K, x& l2 F成本法 Cost method 5 R! F9 g+ i! o3 i6 F3 A" F$ L
+ g+ O' |5 w; Q3 T! |
------------------------------------------------------------' b) g( r* i* k
（15）物价变动中的会计计量
' H' [+ A, _- k" m- V8 e. q物价变动之会计 Price-level changes accounting ) }: I% D& P2 q- ?
一般物价水平会计 General price-level accounting
( v& L/ n2 O4 r- E- a; p/ t货币购买力会计 Purchasing-power accounting 9 Y6 S0 T, q8 Q7 c
统一币值会计 Constant dollar accounting
4 v* _3 V' _! r x+ ]历史成本 Historical cost
( B8 e8 L" e. C) p( W8 t( A7 ]现行价值会计 Current value accounting 6 Q$ f2 T# I/ _5 d) ~# j- v4 q
现行成本 Current cost
: U* O+ w( T- N7 q- k- c# [重置成本 Replacement cost / g, l5 E) b$ e6 S) F |
物价指数 Price-level index & `3 H. C) P3 N- U( ^- m
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : @) H1 u2 U$ y {
消费物价指数 Consumer price index (or CPI) , d& z9 t p5 l$ X7 Y
批发物价指数 Wholesale price index
3 J6 l& C9 r( |货币性资产 Monetary assets 0 w' o' }: w4 s0 A5 R' `* j8 n
货币性负债 Monetary liabilities # n* g$ k/ ?8 i* S9 d1 ?, T
货币购买力损益 Purchasing-power gains or losses
# l- M* s7 D# H$ I8 E# ?资产持有损益 Holding gains or losses
" {& B2 T. e) ^# a; C: m2 H未实现的资产持有损益 Unrealized holding gains or losses 9 t2 Y |' \" ~. F
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
