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（1）会计与会计理论 4 U% f' k+ j, L4 v' X
会计 accounting - a% K1 m" \. M1 F/ v k
决策人 Decision Maker 4 F' w- Q1 l+ O) H, n4 ]
投资人 Investor
+ x0 m. o0 ?; s6 |& ~& g# Z股东 Shareholder
3 T( L6 T* T3 `4 c; _! P. |0 |债权人 Creditor # K1 Q* v/ P, F% y( {4 \- f
财务会计 Financial Accounting
+ f! f- {6 I- U# T管理会计 Management Accounting
! ] E( [+ b# p- r9 t5 v成本会计 Cost Accounting % J G" \6 a6 f# T
私业会计 Private Accounting
4 [& K: M2 A. ?3 n公众会计 Public Accounting
2 m' h; h' W+ H- u注册会计师 CPA Certified Public Accountant $ B: ]7 F& J% @
国际会计准则委员会 IASC 2 c! [: d: d5 Q: |, R$ C7 Y" T& j
美国注册会计师协会 AICPA , B9 ~3 r" A1 i$ d
财务会计准则委员会 FASB 2 e6 l/ {8 S6 H% M1 s+ p$ e" X6 Q
管理会计协会 IMA+ G9 i. i- D' J& y2 V
美国会计学会 AAA
' B8 e) f1 P+ K- l8 N税务稽核署 IRS
/ K9 E- z* z. U( t ^' _+ X" A独资企业 Proprietorship 8 U! _" A+ b( _: ?5 j5 v
合伙人企业 Partnership : q C5 G5 l' e Q8 h; i9 G
公司 Corporation 2 d, `. m: a/ R
会计目标 Accounting Objectives ) b; d5 ~& o( o3 B
会计假设 Accounting Assumptions
( ^+ [( h9 L* \# M7 r# O会计要素 Accounting Elements
: T) J. y- q4 I2 B8 i会计原则 Accounting Principles ; n! u$ C/ F7 a, _" }) {4 Y* O
会计实务过程 Accounting Procedures
8 O: {( K& G" { V; r3 K7 ~财务报表 Financial Statements 9 E" N9 I. q4 \ h4 \2 U# A
财务分析Financial Analysis
; B# Z+ Z, `/ V- i7 m会计主体假设 Separate-entity Assumption 0 Z6 m9 X3 D# H0 w
货币计量假设 Unit-of-measure Assumption * E, f$ }: P3 k& J
持续经营假设 Continuity(Going-concern) Assumption 6 ?7 {! O; P9 K: }4 y4 ]
会计分期假设 Time-period Assumption
2 Z! O9 Z( |# B7 x: @资产 Asset
$ a7 y4 m$ L4 S& u7 K负债 Liability
4 s% c0 n6 y" j( k业主权益 Owner's Equity $ |! E* u/ G5 V4 e
收入 Revenue
' O6 ]8 N7 G* y- A费用 Expense % P3 f( c) I" c- P$ m. U4 F
收益 Income 7 y# L0 ~6 ^( @ H% p. a1 n2 g
亏损 Loss
( y) O7 M- q8 c历史成本原则 Cost Principle
8 b! [. ?9 a8 \9 N n收入实现原则 Revenue Principle . x8 I( _4 ~( D' p! D; N4 A
配比原则 Matching Principle 9 x! X' T" `0 z* x/ J
全面披露原则 Full-disclosure (Reporting) Principle
3 i1 _4 I/ P$ g3 }% S客观性原则 Objective Principle
% V4 R" }) N. A( `一致性原则 Consistent Principle
7 ^" P$ _: `8 c' ^$ _: m/ Y可比性原则 Comparability Principle
+ {! e4 D( B& A5 }2 y- w9 C& ~1 ^ d重大性原则 Materiality Principle" `6 }' S, j) F) q& D
稳健性原则 Conservatism Principle
) W" p, d- l* g& w3 i+ v权责发生制 Accrual Basis
' ?' L7 `: ]- f现金收付制 Cash Basis
( b1 a4 z, f% N4 X4 @; W6 D* t! [财务报告 Financial Report 4 M8 Q* \$ P9 @: `" p O2 a
流动资产 Current assets - v& q" e4 V/ f, I6 n& i
流动负债 Current Liabilities 8 Z! O [# i4 f. @6 {
长期负债 Long-term Liabilities
- N8 p6 D- u# n) L6 s投入资本 Contributed Capital
9 {/ Y; Y: I7 i9 v% k4 X7 p' J留存收益 Retained Earning
2 E/ T3 ]9 I R$ O& Q, @! X1 z1 v* ]2 U; J
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（2）会计循环
- c) A! y* s) @会计循环 Accounting Procedure/Cycle 3 q" g: N9 Y& e' K9 }/ h8 G
会计信息系统 Accounting information System
6 X/ D+ P0 E1 C. I) T- A帐户 Ledger $ o4 h) x+ F4 l
会计科目 Account * M. I, h2 i4 W4 Q- R9 c0 s
会计分录 Journal entry 4 ]! F, F% l3 |8 W1 e
原始凭证 Source Document
% g+ b! a9 {% e日记帐 Journal $ P+ m, m4 u! H/ a! E
总分类帐 General Ledger 6 Y4 Z( O# \- }/ ^# o+ W
明细分类帐 Subsidiary Ledger
_5 E! `- j& Q: l试算平衡 Trial Balance , k: X0 D# b) H. `; T- m
现金收款日记帐 Cash receipt journal
# u# u4 Y$ b M- p& E* L7 Z. l+ l现金付款日记帐 Cash disbursements journal * S' T' B: C: X- Y' C* t3 d, w
销售日记帐 Sales Journal
, Z" k6 a0 O, q- b. H购货日记帐 Purchase Journal
" f( P: E# n r" w' Y# r- _ p4 j& Z; r普通日记帐 General Journal 6 p) T- F. q4 {- N9 p T
工作底稿 Worksheet
7 e. p% q1 J: t( e: I, Z3 X调整分录 Adjusting entries
7 U* A D( F& J' h# k9 K结帐 Closing entries
- D, V( L7 [6 s3 b3 T
) D& `" ~, I- w. X7 ~" z----------------------------------------------------------
$ V/ ^# Z, D0 Q（3）现金与应收帐款 & U% m% e6 f9 E2 D" l
现金 Cash
5 p* A5 C, p9 _9 e' S5 }* P银行存款 Cash in bank
# A$ O6 U9 G1 y" A; L库存现金 Cash in hand ( h# [1 ~! n! a) F/ f
流动资产 Current assets
2 S8 Y+ c3 q% [6 P偿债基金 Sinking fund
" C/ o J( d) y9 T3 w2 N, H定额备用金 Imprest petty cash
; H& P) `1 g' U. N! U6 l支票 Check(cheque)
5 H& u, }5 E* u( u: T+ c银行对帐单 Bank statement 9 J% \, H8 k; I8 x: E
银行存款调节表 Bank reconciliation statement 9 S2 r: A# L' Y( g
在途存款 Outstanding deposit / W# M- G t; v7 E V0 K; ]
在途支票 Outstanding check
8 F! a: g8 ]0 c6 Z应付凭单 Vouchers payable * w; i( L! l2 Z: ?
应收帐款 Account receivable 2 P5 B# p7 t7 N% M2 F
应收票据 Note receivable 8 K* B: ?, u; k
起运点交货价 F.O.B shipping point & j' I: ?' I) k
目的地交货价 F.O.B destination point , b1 e7 K7 G' W
商业折扣 Trade discount
9 ~- w* ^5 O- t1 D" q现金折扣 Cash discount
* e% j8 [' ], Y; m/ b销售退回及折让 Sales return and allowance & W; g8 ]& x# j+ `6 v2 _2 O" o
坏帐费用 Bad debt expense
5 B; [) J3 o4 g! @" u- l备抵法 Allowance method . J# Y) Z# k# l$ z, L
备抵坏帐 Bad debt allowance + `; g+ |7 j8 E5 ]! a3 U: l. H
损益表法 Income statement approach
% K& D/ `" W5 C) h资产负债表法 Balance sheet approach
R1 B$ K5 m- a" d" |帐龄分析法 Aging analysis method
8 h: G/ R" S( x直接冲销法 Direct write-off method : m- V |& o% v. s) n
带息票据 Interest bearing note 6 N; u" _5 ]: E) S% ~2 s: e6 l
不带息票据 Non-interest bearing note 4 n: p* ?8 }0 R* o# D2 g- l
出票人 Maker
" D! M* O/ o& K; G受款人 Payee
$ F2 u- k0 Z6 w. i本金 Principal
0 j& u) J9 q2 R- C8 v1 G利息率 Interest rate 1 y( a, }% F# u3 h! L% Y
到期日 Maturity date 9 s/ d6 j% z( U' [( f
本票 Promissory note
2 K- V2 M2 K) p0 ]( k9 c贴现 Discount
* l1 Z* @; _' B* G背书 Endorse
. Y4 ?4 i: |% l6 P拒付费 Protest fee
3 h0 s1 l- a0 ^) l0 z( Q( z1 }+ v' u* T3 W" G; [7 o# u( Z% n
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0 `, a: e. S% h; q（4）存货 - D5 v# o% V& q5 m, W1 ~
存货 Inventory
" |2 |/ ]4 ?' v商品存货 Merchandise inventory
# c; [0 @1 |9 P% p M/ s: m产成品存货 Finished goods inventory
3 R( X5 g7 \' G在产品存货 Work in process inventory
$ r2 i X @- C g0 c5 o7 |原材料存货 Raw materials inventory 2 P) W5 B% R j) S/ w7 X- C
起运地离岸价格 F.O.B shipping point 4 S K$ f8 @+ f4 \6 j4 M# d9 C/ z
目的地抵岸价格 F.O.B destination
8 A% l7 T2 f7 r g2 \8 m寄销 Consignment
. k r8 n: a2 [0 M/ ]+ C寄销人 Consignor
* k" C5 k5 x% N. Q承销人 Consignee
6 x4 A8 l/ C- D* s, F0 z9 k2 R0 C, K定期盘存 Periodic inventory
# c# `% W, ?9 t3 C) l( D永续盘存 Perpetual inventory
- S! N! v2 q0 z购货 Purchase 4 v6 K5 s7 K! |9 u
购货折让和折扣 Purchase allowance and discounts
0 A4 ]9 H' f4 @7 {存货盈余或短缺 Inventory overages and shortages
$ j+ d1 |3 S, G! k分批认定法 Specific identification
) K/ s) x: V" b& n7 g, O7 b加权平均法 Weighted average / q' k0 w: @9 r6 J
先进先出法 First-in, first-out or FIFO
! l/ p' ?6 s$ v& x2 h$ j9 I后进先出法 Lost-in, first-out or LIFO " Z7 W; |/ T; r/ p* \" G3 }
移动平均法 Moving average
& x- |5 w6 Z3 L8 g* E6 Q. h% [4 D' S" a成本或市价孰低法 Lower of cost or market or LCM & s4 y0 c- I/ |
市价 Market value
7 K* }* Y: R; s& l: B2 t重置成本 Replacement cost * s9 q5 T, D. c2 J& y V
可变现净值 Net realizable value - P; F; b2 j) A+ L1 I- l5 f
上限 Upper limit ( D/ H4 Z8 A8 u v$ d
下限 Lower limit
; f8 J- W' j" \. a( C, }毛利法 Gross margin method
. R- U0 a. r- c. R零售价格法 Retail method . s7 m, |- Z6 e8 I8 C5 C, y
成本率 Cost ratio
* ?# s$ g! R0 } w2 H H, r( w- U2 Z) x
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2 w( R/ _1 O: h- ~, J（5）长期投资 9 }6 d$ t+ a% J. X9 ]1 I
长期投资 Long-term investment {" Y* V8 I' d, A
长期股票投资 Investment on stocks
- d1 Y% I0 j% e Z长期债券投资 Investment on bonds
# K* s! e- J6 R, E9 q2 {成本法 Cost method
1 @4 t5 f' Z+ O" a% P- f* n" m权益法 Equity method
7 p6 \6 D4 H9 O! C合并法 Consolidation method / B3 r# }5 B% h3 A! v+ R* |" g
股利宣布日 Declaration date & e4 m. b5 F# {- D- w7 l0 Z
股权登记日 Date of record ) A7 C* @# C8 k% K4 \4 e0 X
除息日 Ex-dividend date
& b8 Q( E4 o$ J+ h# c( w, r付息日 Payment date 5 Y& N9 _) v& M/ c: A) o
债券面值 Face value, Par value # z$ P8 p) o5 j v Y F4 ^
债券折价 Discount on bonds / o) F/ g0 N& _ b+ H4 D3 S
债券溢价 Premium on bonds
) J3 {/ S6 N" [$ L票面利率 Contract interest rate, stated rate
4 r$ q& w9 n* ~ n+ Z; W. x* W市场利率 Market interest ratio, Effective rate
1 J( F0 ] D% t' g1 e2 |普通股 Common Stock
# t& {! W4 l2 x) o( e# L9 P优先股 Preferred Stock * |4 E- S( R6 ^/ Q- ^, G
现金股利 Cash dividends 5 m( f. t+ f' g T
股票股利 Stock dividends . d! Q+ E6 W, |6 r- A5 q+ S1 g
清算股利 Liquidating dividends ( z6 o4 N& K0 |( g
到期日 Maturity date 9 B- n' j2 x; E+ Y2 s
到期值 Maturity value " K z6 [- y+ U. ^9 L3 p
直线摊销法 Straight-Line method of amortization
4 x; n; W0 ]- i2 b& p- ]实际利息摊销法 Effective-interest method of amortization$ \7 o) P4 a; Y) r8 P5 U9 q
1 ~/ J. F+ t$ Y& k r4 M' S, `
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7 o% p9 R {7 k# }* \（6）固定资产 ; A1 y! Q1 A" ^/ G1 F) M
固定资产 Plant assets or Fixed assets # h9 `3 X7 t9 P' _3 r4 d
原值 Original value
|3 F( S; A+ `7 f# S1 ~预计使用年限 Expected useful life
# W+ a- \, X* J- S' Y* V预计残值 Estimated residual value " B5 h; C' e i
折旧费用 Depreciation expense ) F- F2 }. b* ]; G3 ^4 A
累计折旧 Accumulated depreciation & X, y- h1 X' b
帐面价值 Carrying value ' |! m$ ^5 }5 @% P+ j% V
应提折旧成本 Depreciation cost
# c0 p) v1 |, H6 {净值 Net value
! \' O! g" s J8 W在建工程 Construction-in-process 1 y" T* m* V3 P4 p# m2 a9 \
磨损 Wear and tear
0 V' R( c J7 E# ~) P" F2 ~过时 Obsolescence
* x( j- h+ S& s8 C7 N$ q5 A0 v直线法 Straight-line method (SL) * {* }/ D9 K9 D$ a
工作量法 Units-of-production method (UOP)
1 _$ @0 w5 i8 _, i2 d# F+ S/ r, ^加速折旧法 Accelerated depreciation method
" X; z* U* X0 d1 ?双倍余额递减法 Double-declining balance method (DDB) 7 f: o/ T+ J9 a- [5 w
年数总和法 Sum-of-the-years-digits method (SYD) ! \" W3 B. v' w- J% P; z
以旧换新 Trade in $ c: C0 L5 i0 f' h
经营租赁 Operating lease ' e i& ~7 ?1 e1 X4 [
融资租赁 Capital lease 5 m" N P q- T0 X% _9 \, k: v
廉价购买权 Bargain purchase option (BPO) - V5 W8 @4 V( i4 ?$ a
资产负债表外筹资 Off-balance-sheet financing * v# H+ \7 W+ j6 n& `) I+ `4 q
最低租赁付款额 Minimum lease payments8 Y/ J ^# I1 W
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（7）无形资产
; e4 L( N I% [& G% |5 ^; [无形资产 Intangible assets : Q, f- n4 N. l8 | }1 F
专利权 Patents
8 q' C1 I. K7 n: ^# T商标权 Trademarks, Trade names
, u: Q+ }3 Q/ x: S; L著作权 Copyrights
: N. u3 ?( o" K! b/ P# `特许权或专营权 Franchises
" V7 p7 d3 V0 ~7 y商誉 Goodwill
3 F% j& {( a7 I) K3 A开办费 Organization cost 5 b* i1 _7 ?8 k4 Q o
租赁权 Leasehold
8 Q" a( y, x% H$ ]摊销 Amortization 2 h# S; z. ~2 P) K. R! k E( r
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- m6 b) _( n' d7 a3 M- I（8）流动负债 0 p6 ?$ @( L% q, @( c ~! ]
负债 Liability 8 u" \' }, q3 ?2 q, T
流动负债 Current liability
2 a O# P" A6 f1 o! u3 `9 H应付帐款 Account payable . a* _( ^( C' i! T+ V- C3 B3 I
应付票据 Notes payable
) E' \; H6 B: Y2 R; b贴现票据 Discount notes
' `& Y+ i0 [( Q$ x6 M4 ~长期负债一年内到期部分 Current maturities of long-term liabilities
$ X4 p& I2 B, A, K9 y# t5 i! J" b3 a4 ~9 l应付股利 Dividends payable
/ p& ?9 o" ~$ P1 ?8 f4 w7 ?预收收益 Prepayments by customers ; ~0 J- g) ~0 h) V$ s- }
存入保证金 Refundable deposits 7 _( _ \! ]$ b; M `; [( A! [$ ^! `
应付费用 Accrual expense
+ g/ N) I$ ?1 t增值税 value added tax
; S( b! X3 W+ M/ k: X营业税 Business tax
) A6 n9 H7 s( `6 r/ A0 p应付所得税 Income tax payable
. g; ]/ E m% l- R- b应付奖金 Bonuses payable 9 j: I! O9 a( M0 `$ e% Z# c b
产品质量担保负债 Estimated liabilities under product warranties
8 [9 ^. e# E# C- [; B5 b& P0 ?" T赠品和兑换券 Premiums, coupons and trading stamps 4 }) ~+ W* Y! [3 [" s" ^
或有事项 Contingency ( x' r/ p; t, O9 X
或有负债 Contingent 1 r4 J8 m0 a+ h& `
或有损失 Loss contingencies
# J L4 Q/ R+ n( d8 R; J7 l或有利得 Gain contingencies
& ]3 ~6 L; G( Y8 s# g- Z永久性差异 Permanent difference
; L! z7 @' u& m1 V' n时间性差异 Timing difference $ E" Y4 T R1 q6 }1 o5 u' n& U: e* p
应付税款法 Taxes payable method 2 Y# w6 t/ u+ Y7 g" a& c/ B1 Y
纳税影响会计法 Tax effect accounting method + }; w" v" C0 S. @7 @0 \
递延所得税负债法 Deferred income tax liability method % a3 q$ @8 N! Y/ w
# z D* R7 J+ N% `2 u5 \! k/ o% x+ z------------------------------------------------------------4 i4 k' K+ M2 |% c6 v8 E
（9）长期负债
% y! E2 l0 v/ ~长期负债 Long-term Liabilities / P; o+ j8 e9 E- m8 q: V+ ?
应付公司债券 Bonds payable + P; v2 q, U6 @$ u
有担保品的公司债券 Secured Bonds
4 N* B4 z" a5 ^2 r1 ^& D抵押公司债券 Mortgage Bonds 5 T/ n2 w6 P0 ]: r0 L
保证公司债券 Guaranteed Bonds 9 q. H- O7 |+ ?' D" Z+ ]; Y" v0 J
信用公司债券 Debenture Bonds 8 i1 G5 D$ i! U5 y' H
一次还本公司债券 Term Bonds
' n8 F7 `) j4 k; Z P分期还本公司债券 Serial Bonds * _2 I+ ?7 p/ O& e. @1 U
可转换公司债券 Convertible Bonds # Q% q0 F% P e0 ~
可赎回公司债券 Callable Bonds
! c* y; n* r& v) a可要求公司债券 Redeemable Bonds 4 C* h: J9 V- N5 K8 m( ~
记名公司债券 Registered Bonds : {/ ~7 _! V/ b6 H0 z
无记名公司债券 Coupon Bonds # K# E9 S+ Y! Y( l K7 j6 ^
普通公司债券 Ordinary Bonds 9 D0 J0 ?# J4 h' L9 S4 q# J6 I+ ~
收益公司债券 Income Bonds # k9 Z' j n7 n: b
名义利率，票面利率 Nominal rate
: l$ L4 v; ^. _实际利率 Actual rate ' w7 v" N d2 P1 [+ x, C8 w
有效利率 Effective rate
- z1 M7 V5 o; @- [$ k/ K溢价 Premium
9 |2 ?1 p0 G; W9 [9 F3 `折价 Discount 7 p( m8 O: {) T
面值 Par value
$ f$ _& v o9 a- O% [8 k9 c+ L直线法 Straight-line method 8 N3 c+ z5 j0 ]0 l
实际利率法 Effective interest method
5 t5 t! f1 ~6 z到期直接偿付 Repayment at maturity
& J( z B/ j$ B提前偿付 Repayment at advance p, o7 T! |# G; w
偿债基金 Sinking fund
( _9 {2 ]: E8 w长期应付票据 Long-term notes payable " Q0 y& ?3 \; m
抵押借款 Mortgage loan% F1 f6 o1 z4 e* ?* @) `9 U _3 }
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4 U' ]+ G" o8 I$ p8 {- L（10）业主权益
8 X6 r: N7 i8 A9 H5 l权益 Equity
2 X) m0 P# ^5 [业主权益 Owner's equity 8 o2 L8 `- U: I0 x
股东权益 Stockholder's equity
! O" p) d% F {* d$ n1 z3 i* H投入资本 Contributed capital
1 P. F9 K7 f5 u2 |: o2 w* z. @1 I/ @缴入资本 Paid-in capital
- D1 w$ a y8 h% I. y股本 Capital stock * R6 G! d7 f$ F; z7 h" [
资本公积 Capital surplus & k/ {; `9 E; M9 K+ R% w
留存收益 Retained earnings
$ f( t; Y' r! k' w1 u( l9 m核定股本 Authorized capital stock * j. D5 i+ n. S. \- k1 [2 P$ O
实收资本 Issued capital stock
/ G/ P. N: O# M) H3 A4 n发行在外股本 Outstanding capital stock
, ?/ b2 p+ p# m5 w库藏股 Treasury stock
{5 h* ~- R- h普通股 Common stock % n0 A* C" f$ Q5 S9 m6 y, n
优先股 Preferred stock ) `. O' M8 r( ]6 l, z. w7 Z* M
累积优先股 Cumulative preferred stock
0 G& {- Y8 l) a非累积优先股 Noncumulative preferred stock . _' g) x! \6 J0 x' x
完全参加优先股 Fully participating preferred stock
6 V7 g/ i$ ~: ^ S! @) x部分参加优先股 Partially participating preferred stock
' P+ a: H" m; e' W6 S: K- e非部分参加优先股 Nonpartially participating preferred stock 2 u* n: ]: w& `8 M* ]. t" r
现金发行 Issuance for cash
: n* S/ W! x/ h( P' }& A非现金发行 Issuance for noncash consideration 1 G- w+ ^" _! l
股票的合并发行 Lump-sum sales of stock : b: x& [* w" |1 g3 t& h
发行成本 Issuance cost
, I$ C5 X5 X& Z, [3 P5 v% |成本法 Cost method
3 T) p3 z, y& Y0 x0 Z. l$ c面值法 Par value method h4 e, }9 F' @8 J; M i
捐赠资本 Donated capital
( R! U* q& G9 ?7 h% t4 ~盈余分配 Distribution of earnings 9 X; x1 t, v ^# i; O
股利 Dividend
; Z/ @) A% Y# k8 w股利政策 Dividend policy
! Y. t/ H4 Z8 }2 T4 B: x6 z- t宣布日 Date of declaration
0 \/ B) {, s/ \" K. e8 d& g% x5 Z* g股权登记日 Date of record
% y7 e8 `8 Y2 H/ D0 j M除息日 Ex-dividend date o8 h4 ^; }0 c1 ?, j- @5 o
股利支付日 Date of payment ' X- K* l C9 b0 \! t# G
现金股利 Cash dividend
3 r: [8 T+ q& g股票股利 Stock dividend
# y# {7 V" ]( g' L& ]- j拨款 appropriation ) n/ A4 t2 Q+ x$ _1 h" G
------------------------------------------------------------
% V- M- S* b! T5 M+ _- q（11）财务报表 ; O9 t( F& D% Y7 `2 R
财务报表 Financial Statement
) c h2 u& R( D5 ?4 e: b1 {1 ?, ?资产负债表 Balance Sheet * G7 y$ F- O; G0 @
收益表 Income Statement % q+ ^& p0 F# J: r* y$ v
帐户式 Account form " A- T1 G3 V5 J
报告式 Report form
2 y2 T; ]* [0 L% N, Q" h7 a2 k编制（报表） Prepare
" P' c; R* i$ @. W E* V* H工作底稿 Worksheet
8 c. K( v& k) m$ K6 i) K- w1 p多步式 Multi-step
# D Y; U$ P/ O( Q2 j% [! r单步式 Single-step
% `/ R6 M9 L+ R3 i _-----------------------------------------------------------
! n' h- L3 k# y1 S. Y! i（12）财务状况变动表
$ {- l, i* X* u8 w5 F# H" w财务状况变动表中的现金基础 SCFP.Cash Basis . ]- R% l4 W( u! i- M
（现金流量表） + ^. o2 q+ F" I* ]1 R
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
6 Y9 ~( \, C3 q8 U3 r3 N（资金来源与运用表） - J+ {6 R2 A! N
营运资金 Working Capital
4 C$ I l: N" v) ]6 | D4 _全部资源概念 All-resources concept * L Q0 i: V8 b% J3 ^2 P3 W4 _" P
直接交换业务 Direct exchanges
& g* T" q5 c7 k& D3 D W/ e8 _正常营业活动 Normal operating activities
9 l4 E/ @, f9 M: x财务活动 Financing activities : c3 A5 u0 i- I: x
投资活动 Investing activities
# B2 }3 k& g: @; Y, S5 {-----------------------------------------------------------! c" ^; y: R2 @- S( {
（13）财务报表分析 3 |6 ?5 N* r4 L0 y
财务报表分析 Analysis of financial statements
- m" b8 | U( V( `7 u F比较财务报表 Comparative financial statements
, z+ p3 v* u1 ]3 F3 c, A趋势百分比 Trend percentage ) l) c% _2 R7 A* a0 u- h
比率 Ratios 1 F* U" [% R ~9 v: @
普通股每股收益 Earnings per share of common stock ! `) p q6 f2 D( _) D
股利收益率 Dividend yield ratio
8 q9 A) Y0 {3 d7 K: R价益比 Price-earnings ratio
6 S) m) l% O3 ~9 [& [: j普通股每股帐面价值 Book value per share of common stock
0 y+ a7 B( Z6 K7 { t Q资本报酬率 Return on investment
9 W" }+ m' W( i+ M1 k2 Y2 q/ ]总资产报酬率 Return on total asset - v4 y c A/ G; _3 _0 ?
债券收益率 Yield rate on bonds + R3 N, r1 L" u: H& k! d
已获利息倍数 Number of times interest earned / E# L2 a1 P7 G' w3 ~$ ^4 a
债券比率 Debt ratio 5 T, U, X" e$ [4 }3 I5 j# G L7 Q. C
优先股收益率 Yield rate on preferred stock ) v: `2 V- b- |7 o. J1 U, }
营运资本 Working Capital / h9 @, N. \/ N8 U$ I3 g
周转 Turnover 0 C7 F/ U. k/ g# R+ Y w5 [
存货周转率 Inventory turnover * L5 @' {7 k8 ^; B) ~
应收帐款周转率 Accounts receivable turnover
4 \7 F! U3 q. h/ v; K. [$ R流动比率 Current ratio 9 r3 F6 m: _# p( p1 q2 O. Z
速动比率 Quick ratio ; h. s) ]+ `9 G4 ~& D- x
酸性试验比率 Acid test ratio
8 z+ ~% v! I% P6 N4 o! v2 d% b------------------------------------------------------------ : F# _( `& {$ T6 F9 R
" D0 D% Y3 w+ U6 M1 `（14）合并财务报表 5 d/ i# E U: c4 R* d
合并财务报表 Consolidated financial statements 1 }" {* p3 }6 k6 Z6 O5 G# e6 n" p
吸收合并 Merger
! l- ^. u6 z# u5 s, f& Y; m1 M/ U0 l( l创立合并 Consolidation
) C0 N) Y3 H5 ]- K1 P控股公司 Parent company % P& \" C; j* e% Y" b- l1 e
附属公司 Subsidiary company
/ S3 v& w1 {2 h6 O) f少数股权 Minority interest 7 f% A+ w1 y" \0 y& t$ F8 W
权益联营合并 Pooling of interest
4 r9 O i- ~2 f( A2 w% Q购买合并 Combination by purchase % L0 V* n. `1 V% W9 V L$ L8 [" y
权益法 Equity method
w# }6 @; U. _- b7 o成本法 Cost method 3 D4 F) ^( T# x
3 Y" _1 o3 r7 \1 w1 o! v. M
------------------------------------------------------------5 S( D* | \* Z
（15）物价变动中的会计计量
, f& b* N. E7 u7 @/ _4 {) C1 R6 Z物价变动之会计 Price-level changes accounting $ l% n+ T/ H$ W7 O% {
一般物价水平会计 General price-level accounting ; t! G) z& Y5 d: r& T; G$ s
货币购买力会计 Purchasing-power accounting
$ s& h6 H1 O6 ?" J5 Z( R& w统一币值会计 Constant dollar accounting / i; T2 h; P' j# A0 `0 z2 R
历史成本 Historical cost
" l! U) q2 Z2 s& g+ l9 ]3 c7 x现行价值会计 Current value accounting
. k c* W# O/ s3 Y0 z- y5 Q现行成本 Current cost $ t! H$ Y- `( G1 l- d$ ?, M
重置成本 Replacement cost % D; o: |7 U" U `/ |+ c
物价指数 Price-level index
$ {" T2 X$ T/ E3 Z. @& A国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
) J, @7 i2 f4 c& \7 [6 \% r6 g消费物价指数 Consumer price index (or CPI) $ s% w7 r; V5 x P( y9 C" u4 u
批发物价指数 Wholesale price index
$ F2 e% @1 x9 K货币性资产 Monetary assets
4 Y9 F+ Z. G5 O6 ^货币性负债 Monetary liabilities
( s R. X/ Q( M' J' V) l' {5 h4 ?货币购买力损益 Purchasing-power gains or losses . `# _ I) p' z. F( e
资产持有损益 Holding gains or losses : |. M, y) Q- q* {/ {3 h
未实现的资产持有损益 Unrealized holding gains or losses % L# e' A/ d/ V0 Z7 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
