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（1）会计与会计理论
$ L3 M* p( M- B/ r会计 accounting
# M4 O w9 ?" w# r决策人 Decision Maker
) p2 n$ H& [2 N% _3 H投资人 Investor
2 k0 R& G6 O% V3 q股东 Shareholder
; O% {) a* e M1 |0 H债权人 Creditor
, }: M3 N6 ?- i, D' H) E& R) i财务会计 Financial Accounting
. C: Z `$ C# u- p/ g管理会计 Management Accounting
+ w* J7 B4 d+ E& v% n7 K+ n# |6 c成本会计 Cost Accounting ' j' p7 Q+ c% U8 J
私业会计 Private Accounting
5 D/ ]+ s. s( s) N6 `公众会计 Public Accounting
. h0 I& ]- N1 T- h }' h S注册会计师 CPA Certified Public Accountant
* M2 E) K& ?6 I n6 y) T国际会计准则委员会 IASC : W1 |- ?: X& o7 ^; ?
美国注册会计师协会 AICPA 2 s3 k3 ~* j3 N% M) L6 `7 u
财务会计准则委员会 FASB
0 @7 Y8 i, `$ A& R8 n0 F6 f: z管理会计协会 IMA
. U3 Y) @% g% N( G' Z# R3 p* r# O美国会计学会 AAA
! Y2 v: z0 b# b( ?3 [税务稽核署 IRS
8 w+ d$ c% @" I7 @1 ]$ E& a独资企业 Proprietorship
4 }, K; e7 u( T# U+ k- ]合伙人企业 Partnership
X) r' K" ^& f. X5 H2 p公司 Corporation 0 c0 ]& O8 t0 G7 [4 x
会计目标 Accounting Objectives
3 F$ D# Y% Z& A6 _会计假设 Accounting Assumptions
# B* J' T- i- r6 U会计要素 Accounting Elements - O! m/ f/ W5 X* L) b" _
会计原则 Accounting Principles * r8 O# ~( a/ |9 k7 W7 O
会计实务过程 Accounting Procedures
! G6 } A" t [% N `2 B/ H财务报表 Financial Statements 6 ~2 G/ E' ]5 E7 @" ]' ~
财务分析Financial Analysis
: m& V/ a! H; S7 |1 m" G# D' Y) x会计主体假设 Separate-entity Assumption ?6 S* } ]* p. {' c. K# O
货币计量假设 Unit-of-measure Assumption ; H A' T! u7 K+ X- X
持续经营假设 Continuity(Going-concern) Assumption 5 f. T, N$ u o K. U
会计分期假设 Time-period Assumption
( Q s+ L: Q" \; T7 S资产 Asset
! E' A3 P. n$ c! h7 p8 n% Z负债 Liability
" w0 f; m$ A3 t6 J业主权益 Owner's Equity
L2 ~& J1 G9 W4 u4 K收入 Revenue
Z# _7 H5 o5 u/ C6 P$ @费用 Expense
' v* ?. v& k1 G; }收益 Income
$ x1 n; N* d D( m# D3 _9 _; F亏损 Loss
6 q0 G2 s& O( L5 S历史成本原则 Cost Principle : ]2 S# Y# J: A9 R) [
收入实现原则 Revenue Principle
3 R( `. v+ M6 p6 [4 {( C5 i. O配比原则 Matching Principle 7 _( G4 G: W7 I
全面披露原则 Full-disclosure (Reporting) Principle 2 ?% i) b$ E8 d# p7 Q5 d( E: S
客观性原则 Objective Principle
: U6 g# Z5 K/ Y8 k1 D& q9 x8 c一致性原则 Consistent Principle * h, w6 f2 t0 s% a$ A
可比性原则 Comparability Principle 2 z$ O! k# P% n9 m' t. [" B
重大性原则 Materiality Principle, L1 x y. }+ L, h% ^
稳健性原则 Conservatism Principle 4 O" p& b% F5 o& i1 u
权责发生制 Accrual Basis
+ V2 x$ a$ u* c; _4 K现金收付制 Cash Basis
9 l) [; }# H5 s财务报告 Financial Report
, }& r: n Z! D4 X/ s2 e b. l流动资产 Current assets
' f4 `& w7 J# C# g流动负债 Current Liabilities
% B3 }; S0 ]$ ? a) x9 `长期负债 Long-term Liabilities
" _2 ~; w7 y8 S) }- D投入资本 Contributed Capital
' r% J3 n2 Z8 O6 Q; U留存收益 Retained Earning
. A2 _% Q$ c5 Z( N
8 S4 E# ?7 e; A' j9 ^------------------------------------------------------------. ~9 a$ m) X, y# O* Q! `7 s0 c i+ D
（2）会计循环 3 u, \* b3 @" b! o8 G5 d
会计循环 Accounting Procedure/Cycle
' w2 O* Z# i" y会计信息系统 Accounting information System
! z8 m# M" n! T帐户 Ledger
h8 b0 P" C, I5 n# h Q O会计科目 Account 8 A6 U8 y& t2 ~; D( c* ^7 V+ p% v
会计分录 Journal entry % w' D' k# w6 {5 x9 Y+ S% I" \4 I& t
原始凭证 Source Document
9 v9 W! T ]" [7 j; H+ y @. L日记帐 Journal - n# I( Y- f) v. h
总分类帐 General Ledger - c0 h. j. X2 ]- R* K$ {! E
明细分类帐 Subsidiary Ledger
" E* O) @% C, \, g& K试算平衡 Trial Balance
& k. h `' @9 B3 F/ W现金收款日记帐 Cash receipt journal
* Q: w/ I/ `. x: R' E) d% p. r现金付款日记帐 Cash disbursements journal , X1 \3 n1 t+ ^7 V5 ~- \- |( @
销售日记帐 Sales Journal ) j2 h. k2 N1 U V2 t3 I
购货日记帐 Purchase Journal
% o' @- }# L; P普通日记帐 General Journal - Q8 {4 Z. \; U- q2 ?
工作底稿 Worksheet
+ f9 E! y5 r6 L* d0 t调整分录 Adjusting entries 0 O! L; ?% ~- o9 E$ M' F/ c$ Y
结帐 Closing entries 2 M& R: y' E0 i9 `% V
2 \( ]8 X0 a1 w* R2 }----------------------------------------------------------7 f- l) m) u) s/ s
（3）现金与应收帐款 ! ?5 l5 L% ~8 L" Y, I
现金 Cash
D" \2 e0 c S0 j银行存款 Cash in bank * I2 f. [4 f! _$ ~# r& o6 J4 h5 g
库存现金 Cash in hand " T m5 @6 ^ w; d
流动资产 Current assets ! O2 z& H/ M1 g" O0 b/ G" k
偿债基金 Sinking fund % ^2 R/ q3 v! P) K' U
定额备用金 Imprest petty cash ! T3 n/ O2 d, }9 z" H" C
支票 Check(cheque) ( H: p3 v1 D2 D9 F# F& L9 G3 z
银行对帐单 Bank statement
: b8 p) F* l0 N' \8 G银行存款调节表 Bank reconciliation statement
2 ~/ z0 B9 \. \在途存款 Outstanding deposit " y! ~- ^$ n% a8 `
在途支票 Outstanding check
* p4 y+ n( H3 T5 ~3 K8 H: `) r应付凭单 Vouchers payable
. M4 u q5 B7 P& a: n8 j应收帐款 Account receivable
! ~1 v# g. x/ S; K应收票据 Note receivable
4 d5 C$ k. x) V! T$ e起运点交货价 F.O.B shipping point 2 I) |* {" H8 o
目的地交货价 F.O.B destination point
: w C# P1 J2 S( G商业折扣 Trade discount , W4 x# Q4 G1 h( |3 I
现金折扣 Cash discount
7 |$ _9 e! e0 p/ s3 B: t销售退回及折让 Sales return and allowance 5 ]5 e* |1 }, f9 [1 d0 ]* q6 |) _
坏帐费用 Bad debt expense
) x: i8 V6 C' l. |( Q备抵法 Allowance method m: F8 N4 l# m c
备抵坏帐 Bad debt allowance - m5 |% a* ?3 M! c! U2 e/ l
损益表法 Income statement approach 8 x3 k& E; E6 r/ o6 u1 f
资产负债表法 Balance sheet approach ; J1 r) o6 n# w3 n
帐龄分析法 Aging analysis method * A0 B* X# g4 }8 ~% W, t0 v8 i3 W0 }0 U& p
直接冲销法 Direct write-off method
( y m5 j- X" b2 i ?带息票据 Interest bearing note
6 k3 E$ e" c. E不带息票据 Non-interest bearing note ! |" m- n6 I' B# I! }; f
出票人 Maker " m& h4 x/ h$ \. F. F5 ]
受款人 Payee 1 d! q( D% d7 o5 p0 [0 w
本金 Principal % p* d! Y+ }: a
利息率 Interest rate
9 |6 ~7 E* C2 N2 M到期日 Maturity date
$ a1 o u' ~% `" u, P. I本票 Promissory note 9 h# j4 [5 a: x1 M/ c
贴现 Discount
1 K( K% Z9 Z& _( M背书 Endorse % z; W; ]2 `. w" _: [* v
拒付费 Protest fee
* o& [' |: U. b, \$ T; Z$ a7 j% ~1 e2 f8 c% v* L
------------------------------------------------------------
0 H3 j0 B; k* O4 Z0 ~; G（4）存货 9 E2 P: X9 h; \" Q; D
存货 Inventory ! e3 g" {4 D8 Q2 c; O8 E# A, ^
商品存货 Merchandise inventory
9 e7 E: i6 _+ R, n产成品存货 Finished goods inventory ; c0 U" M- k0 J# h k5 o
在产品存货 Work in process inventory
) K! r+ h2 j- h+ E" U U/ I& G) e原材料存货 Raw materials inventory % c% v2 F5 O: u( ~: ]1 U
起运地离岸价格 F.O.B shipping point
" i2 W% t0 ?) l. l( y+ r目的地抵岸价格 F.O.B destination
3 c6 l+ v) G$ b' Q% K& S: }/ D寄销 Consignment $ n& e# z4 s6 s y- _, b6 h
寄销人 Consignor 0 Z- d$ F- ?: U; L" Z, O, l
承销人 Consignee . t# C h3 j9 v6 N) {4 F6 G
定期盘存 Periodic inventory 2 N& T, |( O8 B$ y' Q
永续盘存 Perpetual inventory
7 L# U+ W: v n* {购货 Purchase
I: v9 {* [! J, n" `- {购货折让和折扣 Purchase allowance and discounts " \7 x& l+ Z& g8 H2 F3 ~7 A! `$ @# y g' j
存货盈余或短缺 Inventory overages and shortages
- W# K3 E" ]) A( M$ W分批认定法 Specific identification 2 J& M, Z% U9 Y& C; m3 B1 H
加权平均法 Weighted average , K: x6 i0 A/ J R, i1 g
先进先出法 First-in, first-out or FIFO
( ?0 e; L& c1 l5 f后进先出法 Lost-in, first-out or LIFO 4 ]4 v- S+ i- Y5 b
移动平均法 Moving average * {0 ]. H: W5 \5 h1 u# `; p' I/ w
成本或市价孰低法 Lower of cost or market or LCM ) {+ H/ \; M g5 f& W
市价 Market value
* @! _1 n+ c6 e, f) s$ a重置成本 Replacement cost
s; h7 W4 @# ?- Y! p' G: t Z可变现净值 Net realizable value ; Q" J7 J" A" ^/ `
上限 Upper limit ( l+ w* J: N6 w) u- l) X4 c
下限 Lower limit
}8 n2 k+ c4 x毛利法 Gross margin method 7 B* m& p: e6 U" y2 @9 B/ @
零售价格法 Retail method
2 F/ n) ?4 G$ Q/ ]成本率 Cost ratio
0 s9 I" L, R, @( K5 ^) E' C5 p
# d1 U: d# k8 C5 Q------------------------------------------------------------/ l, }" R# |) ^) A" F2 h3 ~9 L) M. k
（5）长期投资
1 U+ H ?( P6 z5 N" a长期投资 Long-term investment
3 ~$ o9 j+ T C长期股票投资 Investment on stocks
Q' v$ A8 x2 F长期债券投资 Investment on bonds
" ?5 p, \% A! D0 g成本法 Cost method
0 b- z- m3 `9 d; R2 \, Y8 y5 }: M* J; q权益法 Equity method 2 ?! Y+ W+ x0 z; Q9 Y" }
合并法 Consolidation method
/ M5 |# Y: W" Q; b( b9 k. V) ?股利宣布日 Declaration date ! \9 D* w+ ]' I" c( Y" ~
股权登记日 Date of record
! J! @2 t$ V% c# J) p除息日 Ex-dividend date
1 O6 T! x# C7 ]8 ^+ M付息日 Payment date
$ m. u& {1 y* z1 k# n债券面值 Face value, Par value % `" L5 w" ~: b( e& B: s
债券折价 Discount on bonds
; P8 A. ?) k5 O+ O2 b债券溢价 Premium on bonds
$ m2 C/ z# [3 _9 R( p票面利率 Contract interest rate, stated rate ) L* q4 i, c$ C, |4 h
市场利率 Market interest ratio, Effective rate
( Y/ l$ J ?) S1 Y! M普通股 Common Stock 6 o3 Y% B3 A2 T9 @) h$ t& X
优先股 Preferred Stock
* n" {. V2 s9 J' k3 j; E& L9 _现金股利 Cash dividends
4 }- U/ U+ Y* y# e- C F股票股利 Stock dividends
3 ]( l$ t+ }% M3 J! h, x9 Z. L2 O. M清算股利 Liquidating dividends
. ?" j0 y5 s, J, A! }5 b到期日 Maturity date 0 k; p" j: R' s# Y0 [' M
到期值 Maturity value # [+ z. Q! [/ \3 L
直线摊销法 Straight-Line method of amortization
$ l! L, h' u. h, c1 g实际利息摊销法 Effective-interest method of amortization
* T4 G Q: i6 {, o1 ^1 v, I% o
, O( c/ a4 J o/ L T% M6 |---------------------------------------------------------
# G3 E5 f" Z3 ]: s6 F9 r) ~（6）固定资产 7 M7 X7 D- o: [. L
固定资产 Plant assets or Fixed assets
c. J8 o# p) l4 v- Q n. s0 P原值 Original value
. [* E/ Y$ j8 n) y( o预计使用年限 Expected useful life 2 i( P. S9 b; Q
预计残值 Estimated residual value % V& g4 C/ t$ ?
折旧费用 Depreciation expense
0 ]/ w# w! r" p6 q4 U, u累计折旧 Accumulated depreciation : u9 s0 {# \3 W* s% H8 X. E0 s
帐面价值 Carrying value " v8 \; Q' k- W/ \6 J
应提折旧成本 Depreciation cost
( j- Y8 J% w7 |# o/ e- G# U净值 Net value
9 b$ l) d1 q; Q4 |/ Z在建工程 Construction-in-process
9 L1 \% k+ T9 x磨损 Wear and tear
/ {8 q4 Y# F$ t" e过时 Obsolescence * D$ X9 D4 ?5 e2 O, Y- z# R
直线法 Straight-line method (SL) D6 \8 T2 |) K6 e' \% g0 x2 `4 |
工作量法 Units-of-production method (UOP)
& F" p# J) y( @( ^; H1 d4 g/ \) X加速折旧法 Accelerated depreciation method
: S4 ]0 _, [4 D1 }. m4 `: e双倍余额递减法 Double-declining balance method (DDB)
# H/ Z: m. o4 z8 U7 F& u& r年数总和法 Sum-of-the-years-digits method (SYD) ! T( f' Z5 }. Q) u. o5 P7 P4 T
以旧换新 Trade in
! C" j; X, n5 a3 l5 t经营租赁 Operating lease
- v( Y4 ^( H; K J融资租赁 Capital lease G* K, G( ~" [9 y
廉价购买权 Bargain purchase option (BPO)
1 O, }0 a H2 v7 q/ r9 e# E1 s资产负债表外筹资 Off-balance-sheet financing ( E x8 Z$ c" f0 ~4 V
最低租赁付款额 Minimum lease payments
# ^, _9 ^% Y5 J: h7 I! \--------------------------------------------------------) m9 @7 S; a7 c' N8 k
（7）无形资产 ( Y- G, D; E4 M5 G& d# d7 [" O
无形资产 Intangible assets $ s4 @1 @1 b6 [0 ^6 i1 J( k' W' G
专利权 Patents : ?2 q8 p0 I/ h% [; \2 X6 U$ E
商标权 Trademarks, Trade names ! B: D9 ^# I: p6 D: o& M
著作权 Copyrights - I! Q' I! O" j7 p# y; ~
特许权或专营权 Franchises 9 i- @: y6 @" k5 i# p& Z
商誉 Goodwill % v `/ L9 r; c1 T6 u
开办费 Organization cost
" T% L `* A, s0 l租赁权 Leasehold
3 A! G6 ^$ T! C+ _4 a! L8 G) S7 u摊销 Amortization & D1 Q. C4 [" A
--------------------------------------------------------! g/ j$ m* o1 Y; R3 Z
（8）流动负债
T& O' l F( u4 S" \负债 Liability ! v! o# l9 n9 C
流动负债 Current liability % w1 r4 E. m& e
应付帐款 Account payable 6 T- @) v3 J8 N" z7 J! R; V( T ~' P
应付票据 Notes payable
. T) s+ B" h. }2 n: z贴现票据 Discount notes
E4 m: m+ Q) @; E/ @9 L长期负债一年内到期部分 Current maturities of long-term liabilities1 |6 }) T G' F
应付股利 Dividends payable $ o' O9 C" R4 j z4 [
预收收益 Prepayments by customers 8 P% L; l' M2 t6 v8 x- S- e, ~
存入保证金 Refundable deposits
# z* U5 N" j7 c6 X$ x! {应付费用 Accrual expense ( k/ {( _8 _* S+ l
增值税 value added tax + n. c0 i. `- `
营业税 Business tax 0 z4 @, P" U9 F3 |: S3 X1 Z$ P
应付所得税 Income tax payable , \8 \7 z3 \' A1 j, P+ z7 h5 Q$ T
应付奖金 Bonuses payable
* b/ I8 r' y6 c. u产品质量担保负债 Estimated liabilities under product warranties
+ d) z! H( a/ G3 }4 t: K赠品和兑换券 Premiums, coupons and trading stamps 2 ?8 O; g. H& E& H
或有事项 Contingency 4 C! U: F* Y$ G# x) F( I8 \
或有负债 Contingent 5 W& }' w4 C- |! T' g% b/ o6 c
或有损失 Loss contingencies
; p3 ^' |! R. q5 x8 F4 `' Z或有利得 Gain contingencies . ~- n- D8 F# d: L }4 ^; F
永久性差异 Permanent difference
7 d, O$ C) o3 E9 k4 \7 Q. ]9 y# M时间性差异 Timing difference
% e1 S3 z& i1 c# |# b. i& J4 h应付税款法 Taxes payable method
, u5 O1 w" E4 y& j6 q3 v纳税影响会计法 Tax effect accounting method : O. B3 }. ~4 I6 O4 j, X- c; ^! E
递延所得税负债法 Deferred income tax liability method ( a3 P, ~+ V& |# ^' T
+ E" N2 ~0 S) u, T------------------------------------------------------------
9 J0 _0 c1 s/ y! F, n（9）长期负债 + P3 o4 @3 ?1 U4 N/ r/ l7 q
长期负债 Long-term Liabilities # M; ]# }, ^; V( n" Q
应付公司债券 Bonds payable * Z8 ~4 j9 V& [( D/ I
有担保品的公司债券 Secured Bonds
K1 Y2 R' z. y6 J: Z4 t抵押公司债券 Mortgage Bonds " Q) q3 }% d$ R+ ?: B
保证公司债券 Guaranteed Bonds
+ P+ `) N0 \8 f \: n- `- ?信用公司债券 Debenture Bonds
) P; @5 [" N7 J. n' q7 G4 k一次还本公司债券 Term Bonds ! C: ~. C# {1 _/ U3 u2 z8 E* a: i2 u
分期还本公司债券 Serial Bonds
~) B9 [9 R; Q9 O+ {可转换公司债券 Convertible Bonds
/ [# l, e4 i* ` j& X可赎回公司债券 Callable Bonds " F- v4 h7 I7 T
可要求公司债券 Redeemable Bonds 5 A i; G3 K& W2 Q
记名公司债券 Registered Bonds * W. w# {9 C) v. f
无记名公司债券 Coupon Bonds
& F8 J: s) v" p0 s3 \( t0 J普通公司债券 Ordinary Bonds
7 O& g. m7 z8 r: }+ c7 \收益公司债券 Income Bonds
: a' X( u2 e6 E2 }# K& N名义利率，票面利率 Nominal rate
: e) m' o9 q) E实际利率 Actual rate % {$ J/ F# Z6 w/ M% J
有效利率 Effective rate " C7 z/ k# W3 {. ?' x+ O% ]7 N# I
溢价 Premium " @% G/ [1 ]1 |, H
折价 Discount
, V" [; H$ ^: m0 w1 w面值 Par value ) |2 R; A1 G- e& w2 H
直线法 Straight-line method
- A: ~( \& O! }' U# ^+ W实际利率法 Effective interest method
$ W3 p! f1 y7 ?" { O1 Y' A% `到期直接偿付 Repayment at maturity
& H) s, t* A: K! g0 t% Z提前偿付 Repayment at advance ( D* w& D/ ^' R1 P R
偿债基金 Sinking fund
7 T) i B- R- N1 k+ D长期应付票据 Long-term notes payable 5 y6 j2 \' q4 C) T- t- j
抵押借款 Mortgage loan
( x X% Y6 B. V3 _--------------------------------------------------
6 h+ Z8 J( P3 I2 E; p1 R) n4 J- x（10）业主权益
: R, E+ {$ S0 o. ?2 ^' V4 _3 o+ k! c权益 Equity
: Y% f' {% @# H- E/ x, T5 a* O% O& u业主权益 Owner's equity
, |. x' |% H' S! N2 `股东权益 Stockholder's equity - f& U0 }' F0 a2 |/ F6 Y- d
投入资本 Contributed capital
! I: ^8 O) t* a9 {0 `缴入资本 Paid-in capital
0 J) I$ k6 ~5 |. H/ R股本 Capital stock
1 L4 L8 o: y* f. e资本公积 Capital surplus % A8 w) [9 h& K, ?7 b/ }$ u9 k
留存收益 Retained earnings
$ V+ {: ^4 s: b5 J核定股本 Authorized capital stock
* @+ e2 _( ~7 H5 Q( x实收资本 Issued capital stock
\ G& a' o: z( |发行在外股本 Outstanding capital stock
/ V' t9 g% q; S) Z库藏股 Treasury stock
9 d- d' R4 H4 S6 z, ]/ n普通股 Common stock
4 Q+ n4 R9 \$ j3 U m优先股 Preferred stock & S3 k5 P2 t* B+ \
累积优先股 Cumulative preferred stock
( q2 O+ ^9 @/ R- F/ j0 q# Y非累积优先股 Noncumulative preferred stock
& Q) s( w" y+ A% }- @# j S% T完全参加优先股 Fully participating preferred stock 3 n* ^. c& {4 J6 B3 a Y
部分参加优先股 Partially participating preferred stock
; M8 V, X3 B: X6 X* g非部分参加优先股 Nonpartially participating preferred stock A* Z% w W0 L' T- D* P
现金发行 Issuance for cash $ B6 m2 G) c/ }+ g3 V
非现金发行 Issuance for noncash consideration
/ @& e- @4 @8 n. {; W# ]8 t股票的合并发行 Lump-sum sales of stock
% i( s5 h. Y7 c8 j7 {发行成本 Issuance cost
E1 d; c* o5 i+ Z% W& I) `, O( L4 u成本法 Cost method % E8 ]4 P R6 E4 x% P4 p
面值法 Par value method # h1 j% k2 i( P3 Q' P1 S- d
捐赠资本 Donated capital
; k6 m9 |( m+ Z( g6 e% k m4 m6 O盈余分配 Distribution of earnings " ^2 Z" P" A% G0 l) Y! v, x
股利 Dividend Z- D' `' a c K a# R% R
股利政策 Dividend policy ! x$ F; F p3 T# R/ P! ^/ q/ |
宣布日 Date of declaration
5 \/ o8 Z1 w/ P$ G+ b+ \股权登记日 Date of record
' U3 X% [! b) }) j' n除息日 Ex-dividend date - }- z! |! Y1 u1 _# D
股利支付日 Date of payment
- I9 Y1 i1 E0 E现金股利 Cash dividend
0 G" X: E: N- B9 D# Y% q股票股利 Stock dividend 9 v: p# X% N6 [+ ^8 [
拨款 appropriation ' \4 y5 T/ A d* O4 R% {
------------------------------------------------------------( G; M+ C. n3 U$ P+ f
（11）财务报表
( M; P! C: Q7 k1 i! v( s' a, [财务报表 Financial Statement ) X1 | V: {4 h/ I2 c" A! [& h& l
资产负债表 Balance Sheet
9 F- ?9 k' x* u# _收益表 Income Statement
7 d! K3 g }0 y) {' P帐户式 Account form
7 t" d# j4 G& x& y! f" D报告式 Report form
2 }$ S; `7 c# z1 i+ ^编制（报表） Prepare
7 {! `) U5 q U工作底稿 Worksheet 8 R2 `; V6 T1 n9 j
多步式 Multi-step
1 |6 T3 H3 W$ o6 l4 C& E: T单步式 Single-step
* L: n7 f, ` G8 E, n-----------------------------------------------------------
0 ] t; r9 l6 T（12）财务状况变动表 1 ?; C/ k$ z% h) P5 `/ w
财务状况变动表中的现金基础 SCFP.Cash Basis
3 r3 @3 } P1 t& |（现金流量表）
* q1 E/ k$ D1 i: ~! i( c财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 8 n7 i3 v2 ]1 p. k" b/ z3 D
（资金来源与运用表） ' E9 Q9 h+ T2 e
营运资金 Working Capital * }: y: _4 s% `! u
全部资源概念 All-resources concept # b/ W1 P* j" O
直接交换业务 Direct exchanges
6 y, E- |( o0 \正常营业活动 Normal operating activities
# V- m- c1 [0 K0 Q z7 e8 S财务活动 Financing activities
* |2 Y7 U# @0 l# A. I投资活动 Investing activities
9 I2 l5 t5 ^8 V4 L5 [6 ~ d! S. @2 o R-----------------------------------------------------------
: X5 w. ~/ B6 l" r) `7 ]6 Z$ Z（13）财务报表分析
. m! y6 _3 D5 D* ~财务报表分析 Analysis of financial statements / k5 W" Z+ X5 N4 `* }
比较财务报表 Comparative financial statements " m% i8 H$ f* m" o
趋势百分比 Trend percentage 1 ~- }0 U- a' [# h+ g% a
比率 Ratios " s8 H( z) G8 V% W% v
普通股每股收益 Earnings per share of common stock
. j; H% `5 v, G股利收益率 Dividend yield ratio " ^- s8 Z, ]' m; V" r; v
价益比 Price-earnings ratio
, t6 H! a% @8 Q- v! f9 l/ G4 w) R普通股每股帐面价值 Book value per share of common stock
: n% @9 ? f) c. z# S9 N4 y资本报酬率 Return on investment
$ S: p; R' ~6 ] ?总资产报酬率 Return on total asset
- l1 L* Y$ O9 K# Q+ l. c; A9 ?' H债券收益率 Yield rate on bonds
% X% A' N) P1 o# H$ {! \2 j: Z已获利息倍数 Number of times interest earned C) ?9 C E1 X3 ]4 i6 j
债券比率 Debt ratio
' a3 D2 J( g9 r优先股收益率 Yield rate on preferred stock
; r2 L# R( Q# `4 Z' L, a K营运资本 Working Capital
( Q+ b9 z4 s4 u' ~5 |/ ?周转 Turnover
1 Y* w5 D/ b+ U& e9 O存货周转率 Inventory turnover ; Z0 J0 A3 W t
应收帐款周转率 Accounts receivable turnover 3 ?" Z0 H& _& P; p
流动比率 Current ratio
5 W. e* T4 n/ F/ {, Z! x5 a! T速动比率 Quick ratio
# X( N( f) k5 u. Z4 f酸性试验比率 Acid test ratio
8 a/ ~; S/ R- d3 j7 u5 r" v) C------------------------------------------------------------ ) _; K+ K8 G* R% g3 E0 ]7 i5 K
K+ l% h; n: i, u& h" G% k |- W
（14）合并财务报表
$ V* L: O4 \9 ~5 f, }9 C* }合并财务报表 Consolidated financial statements
3 d& j2 P2 Y/ w# P吸收合并 Merger
$ |' F7 ^( j. w ~. D* w创立合并 Consolidation + a& A* |6 u4 n. c9 x
控股公司 Parent company & r& b [0 B7 D7 Y; s; {
附属公司 Subsidiary company
3 b6 `, ?7 W! e8 P0 z$ A& {7 @少数股权 Minority interest
; X! e( `0 w7 R l% g权益联营合并 Pooling of interest
2 o2 P0 R- L& [ f2 ^# k购买合并 Combination by purchase - v2 j2 W" Y" v1 z" W
权益法 Equity method
% ~2 w" p9 l- E0 m' N6 Z成本法 Cost method
8 q: `' t1 g1 H4 j$ B1 X4 z7 w: c6 \9 q7 j& a" f
------------------------------------------------------------
?% c- e2 n' Z" x（15）物价变动中的会计计量
2 G/ Z$ {: B4 Q* b* F物价变动之会计 Price-level changes accounting ' ]$ u" [! [. V6 g0 b8 a
一般物价水平会计 General price-level accounting
6 ?' Q4 H- C. H+ T. N3 A货币购买力会计 Purchasing-power accounting
" v4 q, y1 p4 d- R. K6 O统一币值会计 Constant dollar accounting
" b; H+ K0 n& V) @历史成本 Historical cost 8 u" X) o0 z1 _# K. A
现行价值会计 Current value accounting
: `8 U% ~( D% A& c现行成本 Current cost
% z6 f0 ^. t# P- ~7 u重置成本 Replacement cost ( G0 l: K2 M5 Y4 v3 x
物价指数 Price-level index
! G/ n J! p3 M国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
4 r- B- K7 C, [( ?. z消费物价指数 Consumer price index (or CPI) + l0 S" L3 d: @
批发物价指数 Wholesale price index
- @+ R( \, O# k8 h3 p/ n货币性资产 Monetary assets
8 H' V& i `: l货币性负债 Monetary liabilities , A. w+ @. c0 B; F3 w: [
货币购买力损益 Purchasing-power gains or losses 3 M. ^3 ^8 e0 r; t: w
资产持有损益 Holding gains or losses
; W# i' t! ]) _5 z) C未实现的资产持有损益 Unrealized holding gains or losses % J \/ p4 a9 m5 f& x
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
