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（1）会计与会计理论 + \5 F7 n* o* f" f
会计 accounting
& q9 d7 m" D, q% }9 N }决策人 Decision Maker 4 Q5 _0 L; P8 a* q I! S
投资人 Investor
7 u8 b B2 j" Z6 x- @) Y F股东 Shareholder 6 P/ x0 [- D/ c3 k$ j+ K! q
债权人 Creditor
- M/ s# l$ s! K7 V财务会计 Financial Accounting " t: c* c( A# y
管理会计 Management Accounting
$ J7 Z1 T# Z2 h9 I* c+ _/ V$ T' F成本会计 Cost Accounting
8 Q; P- z% i4 x2 ]! U) M$ Z私业会计 Private Accounting
5 v m: m" j W x6 P" K9 |5 \" R公众会计 Public Accounting 5 k& M" c& y) z$ l9 l5 r! b
注册会计师 CPA Certified Public Accountant
8 f; q6 |* V/ ~0 [. E国际会计准则委员会 IASC ( P* u( c- `! d% ]
美国注册会计师协会 AICPA
" X+ [+ L; R+ f- Q# U; t1 s财务会计准则委员会 FASB , V9 C. t; |& s5 z
管理会计协会 IMA0 w: v1 }( z. M! I' {. j
美国会计学会 AAA , q1 n" y: Q( [
税务稽核署 IRS
6 @% Z! j8 o8 X6 |2 w. u+ i# H独资企业 Proprietorship " u2 j$ @: N7 ^, q# F" Z
合伙人企业 Partnership
. c0 J, s) I8 ^% t$ O公司 Corporation
/ e. w) `: Q# a4 |9 ^: p6 a会计目标 Accounting Objectives
; v0 A. Z6 W) @) K3 C会计假设 Accounting Assumptions 6 C. }2 r+ T( M' b8 s
会计要素 Accounting Elements
* G' {3 h6 ~) J9 v8 j" Z6 c: B会计原则 Accounting Principles " A" o3 e5 o. W5 X8 v( Y e. r: q
会计实务过程 Accounting Procedures
) v- u: v+ D% e3 [# V0 q" {财务报表 Financial Statements ( U0 l$ }) \6 E- Z3 R
财务分析Financial Analysis
& H# ]) ~( b! j$ n q9 o会计主体假设 Separate-entity Assumption
# V! _. H+ g* A% l7 R9 ], q3 {货币计量假设 Unit-of-measure Assumption " j; C# p# W) r& s, f0 e
持续经营假设 Continuity(Going-concern) Assumption
% L9 p0 F/ B/ `' }, S) z会计分期假设 Time-period Assumption
1 q; U3 _) |4 E; e4 i {! f' N资产 Asset y/ L4 h$ ^6 _9 s- P$ V
负债 Liability
+ E* Y9 n1 k! ]业主权益 Owner's Equity : \$ `& P& @ l6 I
收入 Revenue ; W' Z4 ]. e( K& ~
费用 Expense / {$ V8 s- o( h9 @* f
收益 Income { t5 o" @0 ~" G2 n4 n* h
亏损 Loss 6 A% t; j# x! g- p! `
历史成本原则 Cost Principle
2 F. Y% q! i0 V4 K: q0 s收入实现原则 Revenue Principle
3 M8 P b4 _2 Z5 G! u% a配比原则 Matching Principle
- I, B( ~( m; o- j, e, S( X" t全面披露原则 Full-disclosure (Reporting) Principle
7 R2 T( ~9 o+ Q0 i1 l客观性原则 Objective Principle
& n; N+ ?& a5 T' b一致性原则 Consistent Principle + o5 B( m9 g* T, O1 T" W. c+ I8 \
可比性原则 Comparability Principle
, v/ d% U. h! X/ {% m& `; N重大性原则 Materiality Principle# Z/ J# M: [: y2 F: v
稳健性原则 Conservatism Principle 6 X* w+ `$ w* F; W3 J7 x9 c; t, [
权责发生制 Accrual Basis
2 b9 Q# p2 x* y X- V8 Z( a现金收付制 Cash Basis 4 J: C, R; ^, W
财务报告 Financial Report
4 O% x1 A* \* S; L+ T; v* C2 O流动资产 Current assets
+ v; t, X5 s) t2 P! F流动负债 Current Liabilities
3 A. U4 i4 ^& R2 e- o长期负债 Long-term Liabilities + ]: X5 I; g. {2 s
投入资本 Contributed Capital
7 C D) G7 n; I; I6 n% g- ^0 Z* z留存收益 Retained Earning% A4 B8 T8 J* W' A) R$ @3 w7 e
: X' ], E* r: w------------------------------------------------------------2 R$ H% X7 ^- S$ Y* }
（2）会计循环 r3 F6 L' Q6 V" H# ^) e
会计循环 Accounting Procedure/Cycle
5 R4 P6 j6 e' b5 @3 S# N会计信息系统 Accounting information System
0 `: b! A! E/ o帐户 Ledger 9 c/ Q1 C% g( m5 V
会计科目 Account
; m$ z1 j9 R) e& I# b# ?会计分录 Journal entry
% {' J& _& w; @ @$ e K- b原始凭证 Source Document
, Z) R5 d _" N日记帐 Journal 6 g$ D; T, g9 Z! z( i, N
总分类帐 General Ledger
- m0 |) i+ [+ ~0 S' _5 X9 t/ u0 D明细分类帐 Subsidiary Ledger ! p- @6 p L) S7 q
试算平衡 Trial Balance
! l$ q/ d3 z3 X4 ]/ ?3 P现金收款日记帐 Cash receipt journal
1 ?$ M4 H5 l) T/ y/ B* S现金付款日记帐 Cash disbursements journal 5 y7 g- I+ T! ?0 b1 y: q
销售日记帐 Sales Journal # }7 E( m: t$ m; v- C# k
购货日记帐 Purchase Journal ! U; ~6 @% b+ W1 b8 p. F
普通日记帐 General Journal
1 U! [. `6 w$ A' b8 x, T& U7 k工作底稿 Worksheet
, G$ _9 M4 F9 `, O$ |调整分录 Adjusting entries 9 h* V8 ]3 E( O* H
结帐 Closing entries ( Q( T, c6 J/ T) T8 e; x/ O5 V
! D4 k+ e6 w9 o' ?9 Q8 b% ]----------------------------------------------------------
/ x! ? K; ]4 T5 O; D（3）现金与应收帐款 # C& a5 L4 \9 T' m& N- D
现金 Cash
5 e! } ]. \. v. b2 C7 S3 L$ C银行存款 Cash in bank ' u2 c, B8 W- O. E
库存现金 Cash in hand
/ S# ~: P4 c- ^0 S6 s流动资产 Current assets
2 K& `. E. i5 W8 T( |$ P/ s( A偿债基金 Sinking fund + I& \ g* v& s6 ^, |5 {7 O* W& u
定额备用金 Imprest petty cash
5 Y4 |3 F9 [+ b8 _支票 Check(cheque)
5 m3 D3 i, w1 X1 Z银行对帐单 Bank statement , R4 i! S5 C" ~* v( {& ^
银行存款调节表 Bank reconciliation statement 7 Z: t8 c6 e: N
在途存款 Outstanding deposit
2 x8 @/ z$ m6 T* _. P在途支票 Outstanding check
! ~& |* H% [' ?8 i7 T应付凭单 Vouchers payable
2 D! ^: c6 v* S+ z应收帐款 Account receivable
* N4 K l" E( H: S( H! ~4 C- T9 @应收票据 Note receivable & F1 q! b, ^, u3 f5 Z7 L) v
起运点交货价 F.O.B shipping point
" Z4 E& o! O2 T2 B目的地交货价 F.O.B destination point $ I& m& C+ K9 H8 ~
商业折扣 Trade discount w" x) c( I$ m* ^# t% n" Y; I
现金折扣 Cash discount
4 [- X- {! u8 I- `0 g' X8 M8 t销售退回及折让 Sales return and allowance ; R4 p) _% O' o& \$ ? d: ]% y! ?* a
坏帐费用 Bad debt expense
: J6 F* S' H; i2 c备抵法 Allowance method
8 p/ G& v2 V: v$ [. ~备抵坏帐 Bad debt allowance
: c1 g# x$ g% e6 p5 a' W! Q8 n损益表法 Income statement approach
7 [1 \' z5 O% v f k& Q资产负债表法 Balance sheet approach
) s% l' f4 I# ^2 L; j帐龄分析法 Aging analysis method
# L- i% g) S* S直接冲销法 Direct write-off method 2 l$ E$ R% a8 \0 k! u
带息票据 Interest bearing note
. V& h; `3 S5 T不带息票据 Non-interest bearing note . H- l' x" t: r
出票人 Maker
' ?! s% {. n$ P; u& u' \受款人 Payee
$ W" V. @, N( b) L( ~; J" o% O! \本金 Principal " s. `# R3 [% r" A
利息率 Interest rate
& j+ j z; |9 N5 b到期日 Maturity date
3 u& S$ U' e- v- Q0 j j本票 Promissory note + H7 `5 {6 \: {$ y
贴现 Discount + z9 I) Y G! E4 y
背书 Endorse
. h A8 B+ `$ t拒付费 Protest fee
1 X! V, k; j# m( `6 L' q+ D
! q8 x, L1 u' X+ n/ w" W1 A# ^: n3 x6 B o------------------------------------------------------------' E7 `% {9 x) {( ~& p9 g
（4）存货 % U2 B3 F( O$ \. [ R7 n: [! K' R
存货 Inventory & y6 q2 u1 D, d, P0 p/ D m$ M# T
商品存货 Merchandise inventory 6 c% s3 S. {" z+ E+ U7 `
产成品存货 Finished goods inventory
) U0 w, c+ P; k( `; d8 A在产品存货 Work in process inventory % ?* \5 V/ q: F# U- t
原材料存货 Raw materials inventory 4 @ h* X8 v* H3 S0 i
起运地离岸价格 F.O.B shipping point 9 T6 ?% }! O" h8 \
目的地抵岸价格 F.O.B destination # N: B% |7 |( a" [# Q) s$ G) | W
寄销 Consignment 8 K$ p+ Z+ q7 o8 y% n
寄销人 Consignor
) `5 ~* }6 R# N! f; H' u承销人 Consignee : q1 B: S* l1 i8 D' x6 C% N
定期盘存 Periodic inventory
8 r2 `8 t) X! j9 w/ m3 c永续盘存 Perpetual inventory/ e( O; V6 ~ ^
购货 Purchase " F2 b4 n7 V u, A: W
购货折让和折扣 Purchase allowance and discounts
' J& c* n$ L% M存货盈余或短缺 Inventory overages and shortages
0 I& s k& [1 V- a; ?分批认定法 Specific identification * `/ G5 y& B) n4 T& J/ h
加权平均法 Weighted average
+ d$ x; u2 W! L0 b! \先进先出法 First-in, first-out or FIFO
. i" D& k; |+ x2 Y/ ]% z1 L/ E( o后进先出法 Lost-in, first-out or LIFO
5 m f% ^" l, a5 q/ `+ E- Z移动平均法 Moving average $ d/ m" s' f4 L# Z7 ~, C
成本或市价孰低法 Lower of cost or market or LCM
4 b" s g1 C- D+ H$ K1 ~9 I& U市价 Market value 4 y. |8 f' z5 O4 t# m* I
重置成本 Replacement cost
! a" B1 K" v8 q% t$ i2 M* e可变现净值 Net realizable value
; P! \. X1 F+ e上限 Upper limit
7 d' y# \+ u% D. s* L% l+ D: m下限 Lower limit 8 ?; \, j" ?$ W, n8 A& I( |
毛利法 Gross margin method
' z' R9 h8 ]) s; L( L/ v) C9 G4 o零售价格法 Retail method " \; R3 s$ p) m0 n& `
成本率 Cost ratio
) H+ T, L* ]8 M4 [% a/ }! I' H9 a c
( u6 K: ], y: _. O8 k8 M: n( M------------------------------------------------------------9 r4 L2 G- E! f3 H1 u& e
（5）长期投资
" w& \6 \ y+ K; t4 w! o; a- A长期投资 Long-term investment
, I0 k4 {) }# f$ O, x# c长期股票投资 Investment on stocks 1 P. `7 R2 h, r& A
长期债券投资 Investment on bonds 0 u1 Z/ _2 B2 Z: ] D `
成本法 Cost method
! c( Q2 C/ v2 N- z8 M权益法 Equity method 9 r: h) P/ L- `: N
合并法 Consolidation method 7 j) W' v( t2 ~1 X' E: ~9 k2 f e
股利宣布日 Declaration date ; h I. @0 v2 z7 E) b
股权登记日 Date of record ( T9 X. V$ b& H3 |
除息日 Ex-dividend date
) o" Y4 J, }( Z+ \* m" R4 ]付息日 Payment date - _( w/ j8 o6 |( g
债券面值 Face value, Par value
/ a' l2 ?6 T3 V; b债券折价 Discount on bonds * o3 N# L3 G7 ~" P' L
债券溢价 Premium on bonds N& k" e3 ~& c3 S, D
票面利率 Contract interest rate, stated rate / Q8 x( [# Y* D
市场利率 Market interest ratio, Effective rate
! `% m- U1 k5 ^0 u普通股 Common Stock
* N) w8 ]" Y! z! v5 |优先股 Preferred Stock 2 C$ @" D/ i0 J3 N1 v; s$ f
现金股利 Cash dividends 2 z/ X. [0 Y0 E
股票股利 Stock dividends
. [6 s/ Y3 ? n4 x4 R清算股利 Liquidating dividends # T) C2 o. J6 P/ i4 ]- O8 B
到期日 Maturity date 1 u; s& W4 j+ A( N
到期值 Maturity value , o: L# _, S f9 C0 I' G
直线摊销法 Straight-Line method of amortization
* P4 p1 a0 a$ F3 r- p实际利息摊销法 Effective-interest method of amortization
7 T8 {5 l. s/ i1 t- m) A6 o# _- j+ P
8 k6 |8 e/ J' X9 F---------------------------------------------------------
7 k9 V4 q/ n$ T- s/ H7 Y) b$ ~' g（6）固定资产 / ?) X# B; ?9 ^! J
固定资产 Plant assets or Fixed assets
( p4 H$ B- p0 Q原值 Original value " {0 @; G; R# T0 l9 t
预计使用年限 Expected useful life 8 W' t P9 t) h) f1 `5 _+ [0 y; S
预计残值 Estimated residual value & B4 J7 S3 h8 b2 a2 }' e, G. B# N3 p
折旧费用 Depreciation expense 3 K& q; o4 E" a- b0 e4 A% i
累计折旧 Accumulated depreciation , w; n7 [- u0 w; ]0 e
帐面价值 Carrying value 3 u9 p1 X" Z3 ~ V1 ]; ~6 U9 f# t
应提折旧成本 Depreciation cost
1 J I' `) H% E1 |/ f( Z! |- o净值 Net value
7 y) F2 l* Q" q% }9 I7 J在建工程 Construction-in-process 7 F3 C& a" S7 [; E: V6 E
磨损 Wear and tear
( O9 k0 Q9 J# D0 x: a+ E; R过时 Obsolescence
f; X, N# g5 E3 g9 b+ i( L$ z直线法 Straight-line method (SL) 9 n% O) b9 S# F" g* g0 H. R l0 s
工作量法 Units-of-production method (UOP) 5 C3 ~4 B* p, Z4 D
加速折旧法 Accelerated depreciation method
# Q% o( o% |5 S- ~! v0 Y8 w双倍余额递减法 Double-declining balance method (DDB) $ t4 A0 J8 ?3 r _
年数总和法 Sum-of-the-years-digits method (SYD)
3 ^ [3 ]( u$ \. \以旧换新 Trade in
4 D" ^$ i" i- G! M' t经营租赁 Operating lease $ J/ g1 m3 [) L& ~9 o$ Z8 S
融资租赁 Capital lease 5 O2 r% H2 J) A W+ B& n
廉价购买权 Bargain purchase option (BPO) * W {) w" g n3 J" j; f
资产负债表外筹资 Off-balance-sheet financing " _% x: @* c7 b( O. Z# ]
最低租赁付款额 Minimum lease payments; D# L3 o6 R* o
--------------------------------------------------------' o. R0 b5 X( J& T7 g: x- e# f2 V2 D
（7）无形资产 ' Y+ z+ f8 N) k: ?5 b' K3 u
无形资产 Intangible assets
1 v- x1 L( @3 y2 p% f$ P专利权 Patents - L1 H* v* m$ U
商标权 Trademarks, Trade names
6 d7 T# Z+ j9 i& |0 o, e l著作权 Copyrights 6 k W9 q* ?0 | U2 x! C
特许权或专营权 Franchises
# F% u) f5 v9 |商誉 Goodwill - K! A# s$ c8 \3 \2 t. `
开办费 Organization cost
" M: l, G# K' y' c& |( B1 \7 {租赁权 Leasehold & i l# K, |" a0 u) r' i
摊销 Amortization ' _4 [5 h ~+ ^7 {7 C
--------------------------------------------------------# `% T' w8 R* z, z( |- z" [
（8）流动负债 ' Y0 s; q' Y( Y! X0 U: P( y
负债 Liability # a7 x/ ?& M( Q0 R! U0 ~
流动负债 Current liability 6 Z: a2 g! t$ J4 l' c( D! w
应付帐款 Account payable
' d, @/ t. u5 S* e; _* E, ]- P应付票据 Notes payable # n5 D. B6 ]- k- f- ?9 U" G2 w
贴现票据 Discount notes
4 p Q, Q8 I+ e* g' M长期负债一年内到期部分 Current maturities of long-term liabilities
' @: _; o+ |% V6 b+ {2 a应付股利 Dividends payable ( n7 ^" D/ x; E/ ]: S: F+ [
预收收益 Prepayments by customers ! P4 |% A5 B' m5 J: O; M
存入保证金 Refundable deposits ) I% G5 G$ I' o3 Z. I% @6 V J1 c
应付费用 Accrual expense 0 F! v2 I; @( z
增值税 value added tax 7 b% Y! y9 r. D( q. b& X: f
营业税 Business tax
" x; O9 H4 T/ ^5 O3 N2 k8 H应付所得税 Income tax payable " \) A M, S4 C, M+ O
应付奖金 Bonuses payable $ W) y1 J( X) x- G1 X
产品质量担保负债 Estimated liabilities under product warranties
# w& d# c/ i3 d% L! E* s赠品和兑换券 Premiums, coupons and trading stamps " w# b" S/ b9 A. O
或有事项 Contingency 5 D$ g& h! w" R) i+ Z
或有负债 Contingent 3 V0 D. k. ]: d4 e8 T& A" Y
或有损失 Loss contingencies
+ b# v" f8 x, D或有利得 Gain contingencies 3 I" O* ~% L! P) V* ]
永久性差异 Permanent difference " Y7 f0 k( U, f' r) Y* b4 Y! A
时间性差异 Timing difference 9 F/ ^) j# \7 {
应付税款法 Taxes payable method
1 b) D& s/ {! H0 t6 `纳税影响会计法 Tax effect accounting method 1 [! K# R5 k& a* F6 O& @! H5 c
递延所得税负债法 Deferred income tax liability method ! S+ n# s; i- {9 M
( c0 M z5 G, G: h8 N: E9 J------------------------------------------------------------+ n6 i( f& s+ f
（9）长期负债
0 X/ P. w- x/ }长期负债 Long-term Liabilities
8 o7 @# s% W+ f应付公司债券 Bonds payable
- |4 @% C) c6 M/ @% u1 c0 o. }) x有担保品的公司债券 Secured Bonds
# q2 X" j: H2 h抵押公司债券 Mortgage Bonds
. y$ u# K, E; D保证公司债券 Guaranteed Bonds 0 e* p+ |0 K9 u3 ^
信用公司债券 Debenture Bonds + |9 } `0 A3 J0 b) [1 F- {, U0 R
一次还本公司债券 Term Bonds
! ?9 S- x# e. f% f8 U. X" ?0 [7 ?分期还本公司债券 Serial Bonds
( q( y9 t" a8 D3 T, |可转换公司债券 Convertible Bonds 2 C% U% J0 _2 O& q: s) }+ _* d5 y
可赎回公司债券 Callable Bonds ' x2 x+ ~7 ^6 N. S5 b' G
可要求公司债券 Redeemable Bonds
7 J! ~* i4 Q, x8 S' L7 w记名公司债券 Registered Bonds
7 X% E3 `0 M$ V' ]4 N; o5 t无记名公司债券 Coupon Bonds ( G% O7 P8 C! U* @& K
普通公司债券 Ordinary Bonds
5 H, |; s, P5 K# D收益公司债券 Income Bonds
) {1 W# f$ h8 i3 @名义利率，票面利率 Nominal rate
: s% E. O2 G/ a/ E- l# V实际利率 Actual rate ; z7 M* l; k( S6 r) n. }# V
有效利率 Effective rate # X# E) r6 ?4 x& h) W& ]- g
溢价 Premium : h" a- f8 g0 d
折价 Discount
' b8 p6 p; q4 f* |) O4 ]' a面值 Par value
. q, z* p7 }3 G W; G直线法 Straight-line method
. M* `2 |9 u! r) u7 A$ f' J实际利率法 Effective interest method 7 G) f$ k- X+ O0 ^# s6 w
到期直接偿付 Repayment at maturity
" Q2 r3 D6 C# v8 y. z4 m( T提前偿付 Repayment at advance & p+ B3 F( a; [' |& a! Z% h. c
偿债基金 Sinking fund
9 g0 B2 Y9 Q2 Y8 x6 m$ |8 e5 `长期应付票据 Long-term notes payable 3 X6 e" P4 k/ u' ` ^# E2 G! L2 r
抵押借款 Mortgage loan- Z5 x2 |- W& x, v( D9 ? X; m% w
--------------------------------------------------
! q# n" S6 g; s" @! V（10）业主权益
: N$ E" e* e' W( k) U权益 Equity
( p/ ~ w, O! O, j( k$ o5 S0 g业主权益 Owner's equity ; u6 y! n9 V6 e0 q
股东权益 Stockholder's equity
5 X u- x+ s/ ] m5 S( x投入资本 Contributed capital
+ c3 i v2 [% t8 }5 \7 D O% N缴入资本 Paid-in capital ( ^9 i8 |; S7 w2 ?
股本 Capital stock 5 m$ V3 k! J3 V1 D0 q0 |! |
资本公积 Capital surplus * c5 ^( L5 }, g6 p3 v
留存收益 Retained earnings ( F. o% t9 {' \+ W
核定股本 Authorized capital stock - h4 T' r7 i X
实收资本 Issued capital stock % g8 A3 y* o' S2 G# J
发行在外股本 Outstanding capital stock
) y A; V6 S- M" y& [+ i2 F9 i库藏股 Treasury stock : n: ?! r5 h' L: C: l. D$ @* E1 f# e
普通股 Common stock
/ e! R s! P$ w# u) j2 E优先股 Preferred stock
: |/ f! i! P9 d. ~! `累积优先股 Cumulative preferred stock
* ]/ g4 S2 z; z5 n8 j* c/ c8 h. X/ g; U非累积优先股 Noncumulative preferred stock " M) M$ k6 W* e; }8 a
完全参加优先股 Fully participating preferred stock
4 y0 Y# r: G! Z. h- P9 O/ o9 \. I部分参加优先股 Partially participating preferred stock
1 K7 r/ V E2 Z非部分参加优先股 Nonpartially participating preferred stock
2 E/ E* e3 j6 V0 Y现金发行 Issuance for cash
% F5 Y1 ]# F. \ k& h非现金发行 Issuance for noncash consideration / | h2 O+ t/ ~" h* r+ N' ^
股票的合并发行 Lump-sum sales of stock
@( I$ i, J: @1 e( ?4 Y" l$ t) f发行成本 Issuance cost 6 l: J8 ~5 I. b8 P
成本法 Cost method ! [8 b7 _. g1 l
面值法 Par value method 8 S: Z T8 u- Y+ J( e7 t
捐赠资本 Donated capital
3 ?6 g5 |) [$ l: q盈余分配 Distribution of earnings
( q `" y4 D( L$ y- x3 J股利 Dividend & V, l$ x3 `- Z% w9 J# B V7 q
股利政策 Dividend policy
/ e+ g! H4 v+ ~+ S$ h宣布日 Date of declaration
. B x3 l. ^1 ^# S# D- [$ _股权登记日 Date of record 1 s) Y. i$ j5 Y+ E
除息日 Ex-dividend date
" D: ^+ j% Y0 k; H* ? {股利支付日 Date of payment ( U. U$ N, E4 j1 b+ S
现金股利 Cash dividend % D% A( r2 @) R
股票股利 Stock dividend ' h8 p% H! z) {6 ], r
拨款 appropriation
: N6 |1 m8 Y$ m. {------------------------------------------------------------
% K7 ] g: z4 s' m( Z% S（11）财务报表
' Q0 ^4 S: H" X财务报表 Financial Statement
0 ?( F' F4 B2 B# v+ E6 A4 E资产负债表 Balance Sheet i& l, l7 e7 z
收益表 Income Statement + T2 d0 f: R' L" ]( Y! Y
帐户式 Account form # B/ v( H# |2 u, t0 a% R
报告式 Report form - u9 N v! {0 S+ ^4 ^. ], s" X
编制（报表） Prepare ; w6 ~0 V& P/ [: Q1 j( _3 K
工作底稿 Worksheet
0 ~( _. d" h! W8 S1 o+ p' c多步式 Multi-step ; S4 B. }0 S% d0 V+ f6 ]- q
单步式 Single-step
8 B7 `$ {- o9 U8 n' @-----------------------------------------------------------
; w8 N* j+ X! S. z z' e（12）财务状况变动表
$ [7 D' p% ?+ D7 W$ `! K# e财务状况变动表中的现金基础 SCFP.Cash Basis
' N4 J# P# U% d7 k（现金流量表） 4 c- }* _! X; v$ V Y% L
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
, N' E0 _2 s7 o% W5 y( I8 y. B（资金来源与运用表） - w6 V4 g8 k& k t) l K( [
营运资金 Working Capital 0 O! a- n2 v0 r% J# w$ m
全部资源概念 All-resources concept
0 X6 J; F% ?* O* v$ _$ l( [: b& ?/ `) h直接交换业务 Direct exchanges
, A) \- ]7 K: D7 O0 a9 c正常营业活动 Normal operating activities 0 ?. a Q( d, B. t h4 J
财务活动 Financing activities
, z% F; y! i# i6 L( r投资活动 Investing activities 3 E) w; Z( O8 D2 `' e, I0 g x8 `
-----------------------------------------------------------
' C4 O8 E2 J6 V& F, z（13）财务报表分析 6 r! w0 y' W9 @, } p+ _7 @
财务报表分析 Analysis of financial statements 1 O( x6 J! ^, {
比较财务报表 Comparative financial statements 0 _" C* L' o5 ~; C o* N
趋势百分比 Trend percentage
a7 I& I, s6 Z: O/ ^' s比率 Ratios
8 e: E4 J: d0 ~3 R普通股每股收益 Earnings per share of common stock / [5 l& D) f, J0 n8 B: x
股利收益率 Dividend yield ratio 2 m. c* ^+ S2 A) s, p* r
价益比 Price-earnings ratio # L) y4 ]# f3 j1 V4 v( g F% @
普通股每股帐面价值 Book value per share of common stock
; b7 p- a& O+ i) K5 t$ N" H0 p1 J资本报酬率 Return on investment
8 q6 t0 ?" J( D+ X/ P4 |总资产报酬率 Return on total asset
4 X Q) @* f8 R+ x: Q& C债券收益率 Yield rate on bonds
. {3 d; w% \- K; G, Z2 R已获利息倍数 Number of times interest earned $ n5 Y4 n( |1 O9 a
债券比率 Debt ratio
- K& ^8 _+ N4 G, ]2 L k( C优先股收益率 Yield rate on preferred stock + E3 g8 D# \* H6 x. p1 ^
营运资本 Working Capital : y: v& M- ^+ {" _/ K3 p
周转 Turnover ; {! g' m) |0 w7 l `
存货周转率 Inventory turnover * J9 V8 E$ a1 m: k# t
应收帐款周转率 Accounts receivable turnover # e: l8 d. O( M5 M. A* l
流动比率 Current ratio
( w( B! [$ X2 l. x5 ]9 `速动比率 Quick ratio ( m; r2 W0 [7 @. x
酸性试验比率 Acid test ratio4 T7 M! Y/ C3 v
------------------------------------------------------------ ( r, K* V0 E2 E1 |. C! S# ~
~5 e. z/ g+ d' \7 G
（14）合并财务报表 6 v# s3 T. S: @8 \( y
合并财务报表 Consolidated financial statements / e* S( y) Y/ k* d) n6 v
吸收合并 Merger ; W1 x8 D" {; W& g: O' F
创立合并 Consolidation + S! B$ c2 \9 d o7 s
控股公司 Parent company 8 } m0 C% \, A& V6 b- b1 O
附属公司 Subsidiary company . a7 x2 z* c, q" d) F5 U
少数股权 Minority interest
, ], W' n# S' _ o权益联营合并 Pooling of interest
' a: Z% e* R \2 W% t" [购买合并 Combination by purchase
5 y9 F5 V: w& o, S+ ~* X4 ^权益法 Equity method
' r6 o; X& g! W- j; o9 h成本法 Cost method ' E. S @* x% _4 E: M
; L/ ^. {/ X$ e4 B1 h+ D------------------------------------------------------------
% x2 x. I$ o8 E. s5 y: F（15）物价变动中的会计计量
8 N; j! l9 N; @6 v' I1 V物价变动之会计 Price-level changes accounting
7 P4 a2 w" N! t一般物价水平会计 General price-level accounting + I7 W% H0 _. ~+ F$ B
货币购买力会计 Purchasing-power accounting & O& K2 T9 P1 o
统一币值会计 Constant dollar accounting ( B& ?0 z* a5 d+ N$ L/ A/ Z
历史成本 Historical cost
7 `* e, ~+ |' H现行价值会计 Current value accounting 0 ]( f3 t. ]" r3 h( ]# n
现行成本 Current cost & R% y5 W3 P4 p. z+ t- |8 E
重置成本 Replacement cost
8 D4 L, m( t, ^4 c9 u3 C2 Z物价指数 Price-level index ! x+ ]! x1 P2 i) N
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) : k2 [: N3 @: m
消费物价指数 Consumer price index (or CPI)
% W7 r( ~8 ?5 s批发物价指数 Wholesale price index $ Q1 T, ~5 Z( Z; U( k" N7 U+ u9 O5 G
货币性资产 Monetary assets
6 O8 K3 R3 I- X货币性负债 Monetary liabilities ! K+ f" ^2 z$ ~( h7 m
货币购买力损益 Purchasing-power gains or losses
: u2 N1 t I& z3 ]( G& g资产持有损益 Holding gains or losses
% e0 [' ?( J3 H* B/ S未实现的资产持有损益 Unrealized holding gains or losses ; b8 s3 h. [' l, a5 c9 b
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
