 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论
l5 p/ ]2 Z) C, w* w% H$ S会计 accounting 0 }8 M D2 _, _
决策人 Decision Maker
) B; Z4 M# L: E, W投资人 Investor
( `/ W: z ]! v股东 Shareholder + g# C$ H% F" [: @7 t
债权人 Creditor ( [) \/ X; d8 K
财务会计 Financial Accounting
; S# k1 D( m9 A+ N0 z管理会计 Management Accounting 3 [9 K5 s0 [; ?) f
成本会计 Cost Accounting
9 S ^3 s# r0 ^8 F1 c私业会计 Private Accounting
, O- Y4 N% J& M0 H) j* y9 Z公众会计 Public Accounting
$ B0 ^3 Q. @2 G. h; n' m; A注册会计师 CPA Certified Public Accountant 0 y) H8 `, H: W
国际会计准则委员会 IASC . c3 H- i5 f8 [ K2 L
美国注册会计师协会 AICPA
k4 m; `* Q T3 @% o; X财务会计准则委员会 FASB
+ [( ?( j. `( _% r& I! |. e4 {' j管理会计协会 IMA6 O8 U) D5 h, U5 Z
美国会计学会 AAA " R7 u9 |6 x! l9 L8 R
税务稽核署 IRS * x! [! j. u- O: V8 B# O% w
独资企业 Proprietorship ; q+ D. \ W+ {8 i) R. ?
合伙人企业 Partnership 7 s# Y% h/ n0 M! O0 Q7 d" Z
公司 Corporation
+ l ^$ D1 h; h% h会计目标 Accounting Objectives u; i+ M% j) e# x# C5 X+ Y/ R
会计假设 Accounting Assumptions
# d) ?" u6 O& T) j) t$ w会计要素 Accounting Elements
2 F6 ~# {' U5 Z, ~( Q1 [会计原则 Accounting Principles 6 z7 Q. g* X; U. Y) h z- a+ M
会计实务过程 Accounting Procedures ' A9 N. S' i; c4 ?. n2 D
财务报表 Financial Statements , r5 T D: H! }
财务分析Financial Analysis + L+ r6 ^$ r- m$ d) U/ g" t. e$ a
会计主体假设 Separate-entity Assumption
r" ?+ A+ n9 O3 I货币计量假设 Unit-of-measure Assumption 0 Q _& h% U: y0 b: \
持续经营假设 Continuity(Going-concern) Assumption
& C( B1 s/ k y% p8 l) h9 g会计分期假设 Time-period Assumption
" i& H1 T( q0 q' e资产 Asset 4 V# V" X7 X8 m0 ^
负债 Liability ; I5 {! H0 s; d9 c: j
业主权益 Owner's Equity
' ]0 I a8 U/ e# N. @" O" Z% m收入 Revenue
2 R0 h% V' @9 h/ ^0 X6 O& H% |费用 Expense
8 T5 T; L: G# w! c5 V1 Z收益 Income
8 n, Z! o6 A* \ L0 I( H! i亏损 Loss
; l9 ~; s& {; t( @1 G* u9 L& z4 o历史成本原则 Cost Principle
6 W! W* I5 I# Q) `9 j6 h) w收入实现原则 Revenue Principle # p9 A; n5 x8 O
配比原则 Matching Principle
8 L/ z: Y% E$ P& }全面披露原则 Full-disclosure (Reporting) Principle ; g" R3 P6 o8 |) ~4 O9 W
客观性原则 Objective Principle : V5 c9 h6 C5 _0 {+ `! T( T3 N
一致性原则 Consistent Principle
" X* X' @4 Q6 p1 W! U3 d" N可比性原则 Comparability Principle
' S8 D6 c0 J( f重大性原则 Materiality Principle
c& z" L+ j* v稳健性原则 Conservatism Principle ' M5 _4 k, g% F7 x* l! H$ I: k
权责发生制 Accrual Basis
$ g& F+ y5 }2 M5 X8 m现金收付制 Cash Basis [6 _+ G/ S, K& x, ~
财务报告 Financial Report 3 |2 b. P/ F" p6 e
流动资产 Current assets
: O2 w$ ^. [7 w6 x( u [流动负债 Current Liabilities 4 L9 H- D, V1 y$ V
长期负债 Long-term Liabilities
; Q+ N r: T- K1 Q投入资本 Contributed Capital
- M }0 c. A' y% f留存收益 Retained Earning( {: X. u- c, w& |4 b( b( c$ O; t8 ^
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' C- R; l6 T6 a; ~1 u4 U（2）会计循环 , m/ a2 C3 w( B* I3 W' K& w
会计循环 Accounting Procedure/Cycle
6 X, o4 u9 k: k会计信息系统 Accounting information System 1 O% R! x! Y w; b i# I* z: C
帐户 Ledger p& {" i' X, q; l3 y
会计科目 Account 9 |3 L T' y3 a1 O9 u! a
会计分录 Journal entry 6 L1 d; b5 w" a9 \$ \ b* R
原始凭证 Source Document
0 H- T) E# l$ ^& g+ S7 E( b日记帐 Journal
' y6 m6 G( D, @/ {" o: B总分类帐 General Ledger - c O4 U5 V% T& q8 [# P
明细分类帐 Subsidiary Ledger
7 `7 ~" k2 n! Z4 V+ r/ L试算平衡 Trial Balance : A* l( W' Z5 y2 y x8 d6 u' k0 R
现金收款日记帐 Cash receipt journal
. m+ W7 d U8 i, I$ c现金付款日记帐 Cash disbursements journal
$ I9 D% p3 c) h& g( @$ K销售日记帐 Sales Journal
9 }! O) [; S6 v3 a& D购货日记帐 Purchase Journal # A/ S$ w9 O: Z# I/ Q' j
普通日记帐 General Journal
9 g% v3 i9 m1 {% ~工作底稿 Worksheet , k4 R: l, Y& {" r" i/ g, {
调整分录 Adjusting entries
' m7 g: e; t# l5 ~9 J结帐 Closing entries
7 ~4 ~' L4 y* H) a' U _! C, _1 W6 f) E( h+ Q( o+ _0 U
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% ]+ a2 A' Z. l U% u, J7 N（3）现金与应收帐款
M; h H* [" o! e9 n% G {6 ~ J现金 Cash * k* l4 r5 \3 J( e
银行存款 Cash in bank " `- z8 A4 Q; Q+ K. S! N8 L
库存现金 Cash in hand
2 Z5 `3 y/ X9 i' q/ z& [流动资产 Current assets
& e( _" U2 m1 j& l偿债基金 Sinking fund
( A h1 V4 L5 H& T& f F定额备用金 Imprest petty cash
! L$ y$ J+ k G: m4 U; k* C支票 Check(cheque) 6 M. ]& s* X2 o$ C# v0 ^
银行对帐单 Bank statement
6 l( D/ F, X0 Y银行存款调节表 Bank reconciliation statement 7 x: e& e% U; c' @, d! r1 J
在途存款 Outstanding deposit 3 J7 }4 p) Y/ i: }
在途支票 Outstanding check
; X0 T5 O, U1 m/ \7 t( D- Q应付凭单 Vouchers payable
( p: v( O9 G1 P$ K& C' v4 P应收帐款 Account receivable 0 z K/ [% D2 E! K
应收票据 Note receivable
1 ^: b( q4 T9 ?起运点交货价 F.O.B shipping point
7 g3 L6 z @! _: W目的地交货价 F.O.B destination point
1 G! G/ a5 ^! [ @1 u商业折扣 Trade discount Z- b; ]) G( E7 R
现金折扣 Cash discount # L7 h7 r; d: S& i! o( w3 ~
销售退回及折让 Sales return and allowance
+ f# ~% `1 t" O; h$ [. {& S. u- }坏帐费用 Bad debt expense ) p1 X0 {( I& f' S# p+ f
备抵法 Allowance method
9 K) F; X# G( e3 {备抵坏帐 Bad debt allowance , h' R+ V) B& K( Q" X- T% V2 h% n2 {
损益表法 Income statement approach
) ~2 a( i/ n8 c) W! w资产负债表法 Balance sheet approach
, L2 ]: D$ @1 ]: k Q1 L帐龄分析法 Aging analysis method
+ g; @( S4 E' i+ w4 b8 X8 c- u: ?直接冲销法 Direct write-off method : _+ L& F: C3 l0 p
带息票据 Interest bearing note ) Q6 H/ G: e, X& j
不带息票据 Non-interest bearing note
' q7 R0 d' J0 w* H出票人 Maker 7 q% W5 t( G8 S* P+ i- r
受款人 Payee ( h7 X+ m4 |6 N) r+ }; {7 [6 L
本金 Principal ! j' r0 @$ X. P4 u
利息率 Interest rate
6 ]2 L5 N( {0 R$ u x5 g2 {到期日 Maturity date : O# Y& D4 v5 v: F
本票 Promissory note # G0 X9 }$ M/ {
贴现 Discount
1 f- ? t2 p' B6 G- h背书 Endorse + e4 Z8 y" R! v. ]" r) X
拒付费 Protest fee : g+ J; Q4 r. W- ?4 X
' X2 s( l: t8 B; h
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# t8 O6 k# y! E" l' \/ Y6 Z, ^（4）存货
- [5 K6 y; M9 c% L存货 Inventory : A l% c4 Y3 o' y$ P
商品存货 Merchandise inventory
6 Y4 V' f. M4 `* V6 A产成品存货 Finished goods inventory
4 D1 e& d$ x! ^" k; u在产品存货 Work in process inventory ( p# ~$ z! T' G4 ]5 b& q
原材料存货 Raw materials inventory " W ~5 l& C1 [# j7 R8 y9 j4 C- D
起运地离岸价格 F.O.B shipping point
T! m2 i) a& e" ]% `! G目的地抵岸价格 F.O.B destination . E( E# v, L# I1 `" L1 {
寄销 Consignment ; f) r% q9 w+ t9 o3 p
寄销人 Consignor
6 @" S2 C) I8 I$ p$ V1 z b承销人 Consignee
/ {( Q- p; l: z/ K& c$ c定期盘存 Periodic inventory 7 }4 @6 Q7 G! i" d: Z4 S/ M
永续盘存 Perpetual inventory
9 N5 a" c5 {' _, ]1 [1 [购货 Purchase
& N6 v. ~2 w7 I' I" j% ^4 u购货折让和折扣 Purchase allowance and discounts : q* Z/ h$ V7 ?: i# O! A! M
存货盈余或短缺 Inventory overages and shortages 4 `* R8 n' c1 o9 ]8 K0 }; C- o
分批认定法 Specific identification 0 b5 h+ {2 a/ N7 L
加权平均法 Weighted average
* [$ N" r8 n9 ]$ x先进先出法 First-in, first-out or FIFO 9 R8 C5 l4 W& C% O, ^6 r6 h& C
后进先出法 Lost-in, first-out or LIFO 3 u2 ?, B% P0 U
移动平均法 Moving average
) `7 _8 G, N* W0 n7 Q成本或市价孰低法 Lower of cost or market or LCM
/ R; ^2 J+ W- a/ I. V; A0 H9 g" Y市价 Market value
t2 `) J" j1 I1 N/ d, |3 _/ g- z重置成本 Replacement cost
0 n* e; B1 y5 l* c; ~' C2 s4 S可变现净值 Net realizable value , b" K/ U- V9 }8 A* e; R
上限 Upper limit ) p& F& Z! N+ M6 g1 ]. Y$ a
下限 Lower limit
6 m* z( I9 _! |6 I毛利法 Gross margin method & b( L9 U; {2 A2 y, p$ M! m
零售价格法 Retail method 5 m1 O' v X; P5 \# E# @- ~
成本率 Cost ratio
1 r- a1 N+ @- C! ^* J
( s8 K" B- P1 q7 a8 @; P- w------------------------------------------------------------. [8 ~: ~5 T" J+ _) g( Z
（5）长期投资
1 ]5 a5 _: l: S* z9 R- K长期投资 Long-term investment ! b2 d/ j! g a; R2 d
长期股票投资 Investment on stocks # R. t0 L. }0 [" z9 ~" _0 E: v, V) H( d
长期债券投资 Investment on bonds
0 i4 o, Q$ q" Q, O- p4 e成本法 Cost method
3 g: ~% A, h3 a/ }& e9 u权益法 Equity method
6 `( [; n4 _1 y) l3 U合并法 Consolidation method
; i$ w1 ^# C" ^3 @# r7 K股利宣布日 Declaration date
; R9 z: q. |9 @- v! K7 P股权登记日 Date of record $ v! t6 i+ X3 A2 o5 z& g( Z
除息日 Ex-dividend date ) s I; i5 V W0 }
付息日 Payment date
. w9 u% m a( L) i5 J债券面值 Face value, Par value 1 t! h w6 p @, s
债券折价 Discount on bonds ( D! U; M/ c9 ?
债券溢价 Premium on bonds
- i! C" K. D9 r票面利率 Contract interest rate, stated rate
" g u; x- q9 `7 h, q市场利率 Market interest ratio, Effective rate 5 W3 E0 F1 Y( h7 q9 }7 k5 R2 Z
普通股 Common Stock
% G4 n7 M& m0 a" d( ~+ t优先股 Preferred Stock 9 v) K* a6 p$ h0 a( D1 f. g. m
现金股利 Cash dividends & E; `5 V4 T9 M% m
股票股利 Stock dividends
& D5 Q9 Z/ l( Q/ Q清算股利 Liquidating dividends
0 z) `5 I2 I3 S$ q/ S到期日 Maturity date
3 T4 K1 s ?- q$ J8 s1 _到期值 Maturity value
+ ^* d$ K$ x) k6 x \* P直线摊销法 Straight-Line method of amortization
4 r" ?- y+ O. b4 y实际利息摊销法 Effective-interest method of amortization
0 ~! K; m% N$ H9 C1 `+ \" w1 z/ f! s* Z+ Z
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1 Y. C7 o1 ~3 g（6）固定资产
( Z$ o& r5 M. m& w8 d2 |1 y固定资产 Plant assets or Fixed assets $ G1 y3 j" N/ N- ^8 S$ R
原值 Original value
! e- w' U- g( t1 {/ k预计使用年限 Expected useful life
# O9 r' K' u3 _# G* M) i5 b预计残值 Estimated residual value
, Y8 F+ K# D$ u$ p0 G9 q: W折旧费用 Depreciation expense
$ _' i% G! Q, ~1 y/ |) r累计折旧 Accumulated depreciation
6 W' a, ^3 y. c( J3 ^帐面价值 Carrying value * y- g0 P! t Y& n- |4 ?% ]( {( R; ]
应提折旧成本 Depreciation cost
# A8 Q w, l$ F. |8 ~/ ^7 N- p净值 Net value . @# o% P. |! ?! M6 F5 I
在建工程 Construction-in-process
5 x& w9 d! Q5 q Z6 q% m磨损 Wear and tear 0 } m1 O& i( H6 [4 i; M6 y
过时 Obsolescence
8 u1 i3 x6 m$ n+ ]1 ? N. B& G直线法 Straight-line method (SL)
( r' i5 y1 T7 I, Y工作量法 Units-of-production method (UOP)
6 M- O+ j8 i8 @5 k B8 h加速折旧法 Accelerated depreciation method
1 R3 l5 I7 E; B1 y5 b双倍余额递减法 Double-declining balance method (DDB)
6 ^5 q* V6 q. A3 Z( }% f7 p年数总和法 Sum-of-the-years-digits method (SYD) ( w7 G2 w- u; I
以旧换新 Trade in
# f7 S" T0 m" n# H经营租赁 Operating lease 7 V1 L& K6 H* \9 T: J* a3 _4 @4 Y
融资租赁 Capital lease k* h% ~* v+ D+ O8 L7 J
廉价购买权 Bargain purchase option (BPO)
5 U. r9 J9 z0 ^8 c6 ?, ?% I4 L# p0 E, i/ E资产负债表外筹资 Off-balance-sheet financing 4 M# Q4 o/ X" ?9 x% b
最低租赁付款额 Minimum lease payments0 [/ L6 c' R( H: A' p
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（7）无形资产
+ Y+ y( ?9 v; J1 @无形资产 Intangible assets
% q+ _+ x& ]* D3 G8 l8 j专利权 Patents
# ]. A/ V5 R( B/ V商标权 Trademarks, Trade names * B+ U/ O1 |' Q+ V5 n) ?
著作权 Copyrights
& ^' U3 o4 Y0 z2 C2 [特许权或专营权 Franchises 2 i3 _& J; }7 }& [3 K" y
商誉 Goodwill ; [6 p, }. F8 Z
开办费 Organization cost
* Q k* @! R# |0 H2 y租赁权 Leasehold
; Z, L; [ m& ?/ ~" T+ I4 g/ ^ o8 F摊销 Amortization 1 u% W( t/ g& R0 v
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（8）流动负债 4 Z/ @1 x4 t4 C- p
负债 Liability
- E6 | F% _$ r( }2 m, H- c3 [: I流动负债 Current liability - E; B2 E5 v) t8 ]1 j
应付帐款 Account payable 9 h+ J3 `8 o) v' J
应付票据 Notes payable
7 K3 r- t% m0 D2 s% t# U& a+ F贴现票据 Discount notes ! b! C! V9 h6 o' j: V
长期负债一年内到期部分 Current maturities of long-term liabilities6 S, ^# Q: }0 h; Y# K% J4 W
应付股利 Dividends payable 3 R+ |7 X& `) m
预收收益 Prepayments by customers
9 Q& I. O% ~+ h3 m存入保证金 Refundable deposits 0 t/ s" k1 P) n2 M
应付费用 Accrual expense
1 C' u% I* b/ z6 y' |增值税 value added tax
8 x B% L0 g6 f0 S! o& }营业税 Business tax ! ?0 y# }/ o& F5 K6 p
应付所得税 Income tax payable
$ U) M0 F7 Q4 b( R+ Z' g5 _! K% L+ F应付奖金 Bonuses payable
6 T- I' R- d( s" Q产品质量担保负债 Estimated liabilities under product warranties - f1 D" O1 Y; b7 W; @! v8 u: r
赠品和兑换券 Premiums, coupons and trading stamps
, l7 L0 w7 ]0 _' k) P5 Z5 z% Y6 ?或有事项 Contingency
! j: O0 A L2 d或有负债 Contingent ; J: \! A8 Y e; v9 ]3 P
或有损失 Loss contingencies
% p8 M) G, v) s3 j3 k9 x4 T7 f或有利得 Gain contingencies m4 w& W7 a, }1 B m3 l& u0 ?" b
永久性差异 Permanent difference 0 O3 @ u+ Z% G6 P) p* |( d
时间性差异 Timing difference
+ N4 e4 E& u6 k; Q# R2 @应付税款法 Taxes payable method 6 a; N9 W8 J- R2 r
纳税影响会计法 Tax effect accounting method
- e. @) ]) C. g- ^" d2 ^递延所得税负债法 Deferred income tax liability method
0 q3 x( n N# R, I: L f2 u F( f; W' I/ G$ ~3 l# F" z1 b5 x* }
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; r& c4 V2 x' y$ t7 @（9）长期负债 0 J9 _6 j' |9 n0 }; r4 L+ h4 l, V
长期负债 Long-term Liabilities 0 J2 B( J: ~: A! O% Q4 x6 `
应付公司债券 Bonds payable
6 e& v# j# O6 \* B有担保品的公司债券 Secured Bonds + {* C) O- R& W
抵押公司债券 Mortgage Bonds
% G# r- p5 T. o; i( f保证公司债券 Guaranteed Bonds
! n9 T3 Y9 ^3 i1 v/ D信用公司债券 Debenture Bonds & q' Y2 s2 q. g6 @8 i) p
一次还本公司债券 Term Bonds * |* ^+ b( G! q$ X8 p# H" X' b
分期还本公司债券 Serial Bonds
2 _, K$ \1 M! C( A N可转换公司债券 Convertible Bonds
; |) x7 n0 @) }7 A" F! N6 @4 ^可赎回公司债券 Callable Bonds 4 t6 H6 J% _) Y' ^) W% w
可要求公司债券 Redeemable Bonds
& h! S( D3 d7 J, \记名公司债券 Registered Bonds 2 t$ ? u/ [8 V, n4 b( }
无记名公司债券 Coupon Bonds 1 ?3 y) U, m8 f/ D- N
普通公司债券 Ordinary Bonds
2 U- {; r9 O; A收益公司债券 Income Bonds ( T6 O( {( G7 O6 u
名义利率，票面利率 Nominal rate
2 l0 Z) M# U6 V7 k0 s实际利率 Actual rate " r" x/ Z' S" x# R2 J) T
有效利率 Effective rate
) ?& k% H& u2 N溢价 Premium
6 h. a# ^1 L. V折价 Discount
3 [8 P I: d: B6 q q面值 Par value
2 _! f( j: X% \- J0 a9 S直线法 Straight-line method
: u' o3 N1 w' z5 @5 a* O4 l实际利率法 Effective interest method % k m1 G7 M+ B* f9 ]0 U
到期直接偿付 Repayment at maturity
- P) L* S# r2 T/ |8 H7 t! R提前偿付 Repayment at advance % V/ Y# S. o+ ~9 G+ l9 |
偿债基金 Sinking fund
1 C" c1 c# s0 I \长期应付票据 Long-term notes payable
, R: F- h8 `8 M1 x. z& y3 r) `8 n抵押借款 Mortgage loan
4 E/ s" t+ ^+ o! A; @# C0 j0 D--------------------------------------------------! m9 o& L+ B7 k ^0 U+ h
（10）业主权益
+ j/ x9 k. N" ?9 Y权益 Equity 1 _- Q4 S, i/ O. G" y
业主权益 Owner's equity ' u9 Y9 ~$ @" ^
股东权益 Stockholder's equity - |8 K! B2 k& a: X* ?
投入资本 Contributed capital 7 W3 ?# N' K, b/ |- ~
缴入资本 Paid-in capital + u" A7 J7 F, Z: T0 S' ~
股本 Capital stock
/ w5 ^1 G/ h/ a- e6 ]资本公积 Capital surplus ! e6 j8 ?( B( {+ d2 \6 T# o
留存收益 Retained earnings 6 n; E' p7 {& o! n! H
核定股本 Authorized capital stock 1 n. S; y: r# l, m- q+ ~0 ~
实收资本 Issued capital stock
+ q, y# I+ ?3 d发行在外股本 Outstanding capital stock 0 }( C( o, F/ Q3 u: B$ h
库藏股 Treasury stock
- B) M! W1 [& _% v普通股 Common stock 1 O5 l- @% U1 M
优先股 Preferred stock
2 i4 E! N, [0 V/ O- V9 |* L累积优先股 Cumulative preferred stock
% h3 G' i+ ~1 _$ ]. H2 t0 U非累积优先股 Noncumulative preferred stock 6 s$ Z2 S& y: e
完全参加优先股 Fully participating preferred stock
, ]4 ~$ |" W- R部分参加优先股 Partially participating preferred stock
2 N, ~8 w$ Z+ j/ p2 \% U1 R非部分参加优先股 Nonpartially participating preferred stock 8 i+ m V+ }- a
现金发行 Issuance for cash
0 u! _- a" t# r' u5 x- L9 F9 s非现金发行 Issuance for noncash consideration ) }! A2 z" T9 D* f
股票的合并发行 Lump-sum sales of stock 1 [: F" ~( B' d& R' O
发行成本 Issuance cost 9 r) D0 V: q4 \' z. f7 W8 x
成本法 Cost method 2 K: ^, w4 N: V
面值法 Par value method ) _6 j/ x- m" U
捐赠资本 Donated capital : C& S4 j i6 A5 y1 e* ~2 @) q
盈余分配 Distribution of earnings ) I+ H6 g# j! ]2 _
股利 Dividend
) z' Q7 Z# G# s5 W: M0 w( V) v股利政策 Dividend policy
' K8 K" I0 _' Y* |/ B/ M0 b宣布日 Date of declaration
1 O5 N4 R0 Y, D" [! F m0 `0 C, E股权登记日 Date of record # m+ f5 V$ ~" m h c
除息日 Ex-dividend date ' J' L7 r6 C; i1 m2 Y0 ~% t% w
股利支付日 Date of payment / h k, @% A4 y4 E- h! I1 Q3 g
现金股利 Cash dividend & q6 i4 l- ^( c, t4 E, T7 z+ A+ _
股票股利 Stock dividend
1 L* k9 e6 ~- l拨款 appropriation & ^) P, @! d2 s; X/ H% f& {
------------------------------------------------------------
! m6 X! l, Z, h& j（11）财务报表
0 w, C2 F, K9 f; [财务报表 Financial Statement ) M# f* R1 Z, O6 x0 O
资产负债表 Balance Sheet _0 o# h4 E( T! G- s# }6 @# ^
收益表 Income Statement
: D7 v; `2 U4 {3 x" s8 s8 o5 [帐户式 Account form " Z' f% x! h6 ]" ?. }8 O
报告式 Report form 6 j/ I0 y( u7 J# K% k
编制（报表） Prepare 2 T0 r" H1 S4 z1 f8 ?' w; B
工作底稿 Worksheet 4 g: a( m% n7 [3 i! e+ Q
多步式 Multi-step * `0 @7 d5 z! F3 z" R
单步式 Single-step - a" U9 c: l6 C3 r1 C+ {
-----------------------------------------------------------; r! t# }' i. T) N S
（12）财务状况变动表
, q- N: x# r* A& l7 a9 R( C. t财务状况变动表中的现金基础 SCFP.Cash Basis 5 }% E& f! s# V: z
（现金流量表）
; B1 b0 a9 T, Y+ i财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 2 \6 ]" y/ }( Z- Q$ T2 ^" b
（资金来源与运用表）
8 Z# o& T; k) w4 {8 V7 y9 |# M6 | f- t营运资金 Working Capital ) b: y3 }/ J3 D( n
全部资源概念 All-resources concept / K/ {% n5 N; u5 O0 N
直接交换业务 Direct exchanges 3 i# M$ z+ ~; A$ N
正常营业活动 Normal operating activities
3 u' u4 b0 N6 X- l" h! h财务活动 Financing activities
1 D5 ~1 g; p a7 X; u9 Q& L" s. b, {% U投资活动 Investing activities
6 r4 x) H% \! R4 m" V-----------------------------------------------------------4 d4 e9 u/ G4 r2 A' X# [' T
（13）财务报表分析
. w S/ I) C ]6 N+ G( u财务报表分析 Analysis of financial statements
. R) [( T) j+ M比较财务报表 Comparative financial statements
4 m& ?8 f. Y* R2 `9 @7 E, u趋势百分比 Trend percentage
+ s- C' w' n W! d比率 Ratios ; {+ y" V R5 Y d L
普通股每股收益 Earnings per share of common stock L- i6 v3 h* Y9 ?
股利收益率 Dividend yield ratio
3 | E1 _3 L0 H# S# F价益比 Price-earnings ratio * J- s4 d, r. `9 T, r# t, w
普通股每股帐面价值 Book value per share of common stock 2 n% E1 S1 I! S7 |
资本报酬率 Return on investment + ~& I! x& K* P `
总资产报酬率 Return on total asset % } B1 a* H& u- C5 d
债券收益率 Yield rate on bonds ; Z) }8 h( H( R# w2 ^7 S- {9 H3 w
已获利息倍数 Number of times interest earned ; w5 Z% X0 p3 @
债券比率 Debt ratio
" c- o8 {( d) k7 V+ F优先股收益率 Yield rate on preferred stock
+ Z( h) W, t; A7 A营运资本 Working Capital
0 P8 T u- i) x. G5 u& M周转 Turnover
/ p) x0 B, K/ C. F存货周转率 Inventory turnover
% f+ J R. v0 {3 s( E2 B+ e$ `应收帐款周转率 Accounts receivable turnover
. D5 ]* G( G. B" P- _3 w. s2 t1 W流动比率 Current ratio
: m( H% n+ \, Y1 L8 ]0 C: ?速动比率 Quick ratio
* d2 { ^7 b7 F2 g* @9 X酸性试验比率 Acid test ratio
% ~/ r7 ~4 F( L" ?/ o------------------------------------------------------------
4 F4 X' b+ s0 i3 c& ~' s. r8 @$ m$ ^0 U3 E9 \( [1 Z/ }( D
（14）合并财务报表
6 Z7 W% I. P8 W' r3 y+ K合并财务报表 Consolidated financial statements
4 q' f6 O; u$ M" V$ U; y/ d吸收合并 Merger
6 s0 Z$ N# z( N创立合并 Consolidation
$ C; S: I$ a S3 A# f0 F控股公司 Parent company
+ F" \+ Z: L k6 b附属公司 Subsidiary company
1 o5 v( F. g7 ?! m8 L, h; l, K少数股权 Minority interest
6 B( T2 h+ ?" g8 h权益联营合并 Pooling of interest 2 C! @- G" B9 i& Q. O
购买合并 Combination by purchase
# @0 m! k' G' Z n权益法 Equity method
6 E7 q' A: E7 Q8 \+ Y( l成本法 Cost method , P0 G0 H0 k# Q& n1 _% E
, z+ n! B4 |2 w% h' g4 V ]------------------------------------------------------------
0 U: | d- I- A' m5 {（15）物价变动中的会计计量 ! r6 i0 N: y! f
物价变动之会计 Price-level changes accounting 3 e5 _$ Z1 X8 E9 n
一般物价水平会计 General price-level accounting
- @! t% n+ k$ i& g) j, h% ?货币购买力会计 Purchasing-power accounting 2 v( W. j) J8 n
统一币值会计 Constant dollar accounting
- z, C$ l( L8 O; O历史成本 Historical cost
- t5 q& b# e F现行价值会计 Current value accounting
5 R- v3 E2 s3 V* I现行成本 Current cost
9 m$ j1 c& y- a重置成本 Replacement cost
! |2 K. W7 T. `+ e" P* t' ]- ?; X) i物价指数 Price-level index
6 @7 s, p1 d$ H+ p/ w) q- Z1 o国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 6 j8 Y7 E4 y" e& T( _8 ]
消费物价指数 Consumer price index (or CPI)
7 u. A2 b# s9 j/ r9 K9 _批发物价指数 Wholesale price index
2 n8 N- |4 c# r) `货币性资产 Monetary assets
2 u5 g) F0 V7 m! p1 h# z" Y' |货币性负债 Monetary liabilities 3 U ]7 o; g% Z9 d
货币购买力损益 Purchasing-power gains or losses
7 |# p' y) P9 T* J, N0 b' f资产持有损益 Holding gains or losses
6 [2 @1 k; J. p- x/ A未实现的资产持有损益 Unrealized holding gains or losses
6 m0 H: x- z! _# R. k" _8 f* j! g8 A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
