 鲜花( 2)  鸡蛋( 0)
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（1）会计与会计理论 8 z7 R& N; p) j
会计 accounting ; W- A/ T$ K* A
决策人 Decision Maker
, z1 N/ p6 Q' A4 D% P投资人 Investor
6 a Q9 ?% H/ a3 ]4 R% P. B- u股东 Shareholder
p- ?8 R7 P+ r; D5 o5 ~* p债权人 Creditor & F( m! g2 J, O- g+ G
财务会计 Financial Accounting
$ D8 e5 I1 F9 P8 g$ Y管理会计 Management Accounting
/ z' d2 |0 R H8 A4 Y成本会计 Cost Accounting
! Q3 q/ o/ |4 j! }( a- [5 I私业会计 Private Accounting
% C, }/ Z& J4 Z2 u公众会计 Public Accounting
/ o- L4 T8 S& O$ }9 |, |3 @注册会计师 CPA Certified Public Accountant & a5 {) q: q) Q
国际会计准则委员会 IASC
# y# s5 z8 l, Q9 J美国注册会计师协会 AICPA
% u; d, }8 E/ ]% {! O1 d财务会计准则委员会 FASB 3 L/ j: ]: H* r" o/ r
管理会计协会 IMA
( h7 L2 R' }7 m美国会计学会 AAA ' T5 F9 X! w7 e& v& I$ ]% J
税务稽核署 IRS
$ } K- f) n, |6 }2 j独资企业 Proprietorship $ _- m B) Z+ d% |9 E% b: j2 h
合伙人企业 Partnership h2 `1 |$ J" n r
公司 Corporation
4 f2 N \7 d2 J+ v! e会计目标 Accounting Objectives
. @5 k! o! p+ j- O1 B1 h4 s* x# q会计假设 Accounting Assumptions ' A, T) v) N f" V* K
会计要素 Accounting Elements 7 Z" x9 j* v+ h) [* Y* g9 F
会计原则 Accounting Principles
. d& T% {" |9 ~4 w. l# w1 n3 c会计实务过程 Accounting Procedures , y; D; Y; R6 `7 {9 G
财务报表 Financial Statements $ D& n$ S$ x( m
财务分析Financial Analysis
$ B9 q; T: }2 S+ U% n会计主体假设 Separate-entity Assumption . ^ x- h! v0 O( ^' x- }. F7 b
货币计量假设 Unit-of-measure Assumption 0 P. R' ~3 E- o# p; t
持续经营假设 Continuity(Going-concern) Assumption
+ L( y- w/ C' R( A& a会计分期假设 Time-period Assumption
2 `1 N. V- J# f# W: m8 {$ Z9 w+ v资产 Asset ! M1 Z( w: H* X5 W, X- l, O( F% q
负债 Liability
/ ^: T; j( W3 i9 ^$ T业主权益 Owner's Equity 8 B* p9 }. D' c% b' r. Z
收入 Revenue $ H! S- `' U/ N' U1 j- U
费用 Expense
% ~9 V8 m3 [1 g5 S9 E+ [收益 Income
3 x3 y1 s d) m$ E* S5 A: P亏损 Loss
; K! W: b; @. T2 i5 K历史成本原则 Cost Principle % ^2 O" S5 h3 W! N1 H9 j' D
收入实现原则 Revenue Principle 1 t1 p3 n$ V1 m
配比原则 Matching Principle
6 @3 e5 `) L1 {) b: D3 ^全面披露原则 Full-disclosure (Reporting) Principle $ f. l: ~$ G# ~: V& Y4 \+ ^
客观性原则 Objective Principle & _( b, f! s4 E% H
一致性原则 Consistent Principle
6 d1 y3 X' L, `9 Y. l可比性原则 Comparability Principle
7 W- g/ I2 j' r; l: ]重大性原则 Materiality Principle8 c ?1 X+ t# Q9 E
稳健性原则 Conservatism Principle 6 t- k3 M. b% ]' P8 E8 F
权责发生制 Accrual Basis
7 Q* ?1 ? ~+ |# }现金收付制 Cash Basis 4 B9 ^, u( I# n8 X
财务报告 Financial Report 0 w* N1 z* g$ s0 r# z
流动资产 Current assets
. Z1 d2 g8 a8 {* B( Z' B流动负债 Current Liabilities
4 p: r; s. l- D- E7 ]- f长期负债 Long-term Liabilities ; }0 l: Y2 Z* q1 s! Q" \
投入资本 Contributed Capital $ ~5 u8 _6 ~; m+ V- S3 A0 c/ T
留存收益 Retained Earning! p! x, N ]& W% c3 u' ?
& [- i& w9 L5 y" w) s6 L$ S------------------------------------------------------------
( n7 w9 x% b( j/ t2 v（2）会计循环 # f0 v6 _" ~. v4 f6 n H* n
会计循环 Accounting Procedure/Cycle 1 t7 C. I: z' Y- |# n3 w* O, C9 g5 q
会计信息系统 Accounting information System
; E$ I( V+ @2 G2 x9 h/ L& J帐户 Ledger 7 V# O: O, v" J
会计科目 Account * _5 k5 Y6 S: _9 v+ o& i: M
会计分录 Journal entry * T7 r1 X4 Y' C5 J
原始凭证 Source Document
1 o0 G5 k8 R+ w; |3 _& K; C" r日记帐 Journal 5 y( G9 d/ [1 B
总分类帐 General Ledger * Y* r G7 B' {/ T, c
明细分类帐 Subsidiary Ledger
) K; W* W5 X" t0 x3 F试算平衡 Trial Balance # C# T) z$ V9 M* t
现金收款日记帐 Cash receipt journal
O$ I* T3 d% o9 F A6 z" H现金付款日记帐 Cash disbursements journal
. ~/ B' r& ]3 p/ D, M销售日记帐 Sales Journal
+ t, e: q; P$ S; g购货日记帐 Purchase Journal 3 R- K! r5 F# T* [1 }. k1 F
普通日记帐 General Journal
" c5 ~+ Z. E' r, `" W; o+ e工作底稿 Worksheet
: w# S1 u* N4 Z- H8 J调整分录 Adjusting entries
2 f. ^( N% E3 T3 c0 R结帐 Closing entries " ?% |7 M7 W O& c2 x6 j1 M* R
" H- J& y1 M9 w8 H
----------------------------------------------------------. b/ A, j/ \6 T
（3）现金与应收帐款 ; y- J3 I6 G5 y2 I; q6 K; |
现金 Cash
% n3 t- N& j( i* i8 l银行存款 Cash in bank
* Z* E* E: w' S% M/ n库存现金 Cash in hand
, d# j7 x# N6 R) I1 V3 n( E9 c流动资产 Current assets 3 q, E; {9 j( X3 k( F4 B; R7 ]
偿债基金 Sinking fund
2 ]) r0 s7 x8 o定额备用金 Imprest petty cash + W. A: k, g. }& p5 ?6 t
支票 Check(cheque)
E) j% e8 a1 @+ Q银行对帐单 Bank statement
8 v1 h8 _0 H6 U }; J4 G0 c银行存款调节表 Bank reconciliation statement 1 Y8 g! k8 s P l# `
在途存款 Outstanding deposit
( G" S# k/ F+ z r在途支票 Outstanding check
( P$ H: e# V. c) _5 @: N4 M应付凭单 Vouchers payable
! m- X& A% |, j* }, G# N- u/ T2 ]应收帐款 Account receivable # v) v1 e8 e# g7 k) H9 c9 l8 K
应收票据 Note receivable
. O" T. Q" [) i# W起运点交货价 F.O.B shipping point
; a( j& ~0 H4 e目的地交货价 F.O.B destination point
8 F$ i8 ]5 T a# l商业折扣 Trade discount
4 J- j& }6 H7 M+ U! P$ z5 Z现金折扣 Cash discount
" @$ J7 V8 \' |$ y1 B7 z8 V5 J销售退回及折让 Sales return and allowance 0 a" I7 d5 e$ F
坏帐费用 Bad debt expense
, ^5 L1 P L( d9 B" |- k备抵法 Allowance method
% }. h0 O" S2 K备抵坏帐 Bad debt allowance 9 A6 u& ^1 L% i9 X
损益表法 Income statement approach
( \4 r0 W& K' x- Y0 n/ N资产负债表法 Balance sheet approach 4 @2 ^3 t2 K( h. X+ G
帐龄分析法 Aging analysis method ! O7 g! r0 a" q) w7 H$ E
直接冲销法 Direct write-off method 8 l. I+ {& p9 `" Q8 F* X* V: }6 z$ o" g
带息票据 Interest bearing note
, [( W0 q+ y2 \, U不带息票据 Non-interest bearing note
( O5 c2 m( r w$ ], ^出票人 Maker 6 a$ J* Z |5 V- [
受款人 Payee " j( k9 @8 \3 D
本金 Principal
) w2 x5 E7 ^& Q9 S6 F7 F利息率 Interest rate ( D c2 K9 p! R
到期日 Maturity date ' j1 N/ k# G5 u6 [' o4 r
本票 Promissory note - S" P% M" s8 d' }6 t$ d+ S- c/ S
贴现 Discount . {# v7 t E$ \+ R( Y/ ?0 [8 I
背书 Endorse 5 g& y* \ ]( T5 a
拒付费 Protest fee
/ |/ b0 E3 D* Q/ O7 D+ M- U( g% _5 G! ^# D3 q3 r
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（4）存货
; G( W. }' D( f0 F9 p存货 Inventory % B' ]4 C' l0 @9 t
商品存货 Merchandise inventory 3 z- c, P3 K5 u7 _& u7 z7 e
产成品存货 Finished goods inventory 3 @2 h# v' j! o- ]
在产品存货 Work in process inventory
! i ~2 w9 d/ ^原材料存货 Raw materials inventory
: _3 Y3 L+ U; H* R; E; l起运地离岸价格 F.O.B shipping point
* g) d: t' X4 l Y" F* p目的地抵岸价格 F.O.B destination & L# f# D$ M0 ^( U9 W; n5 F. _
寄销 Consignment
( P9 ]. ~* N3 U& H* K. [寄销人 Consignor
1 }. v3 }8 L. U1 v4 U6 o( r承销人 Consignee & b, }1 W5 d9 Q
定期盘存 Periodic inventory & f4 `' a% T, W- Z* A! [6 ]
永续盘存 Perpetual inventory
) U W$ o9 F! B2 g购货 Purchase & B: z) Z2 d) w/ R4 C7 r" R
购货折让和折扣 Purchase allowance and discounts - V. O' u4 Y; l6 ~
存货盈余或短缺 Inventory overages and shortages
% L& p0 j: S' a& ]( ]- {7 R分批认定法 Specific identification 4 T Q9 Q% |: V5 K4 i! Y
加权平均法 Weighted average
& F1 I0 M) }$ r先进先出法 First-in, first-out or FIFO
. A6 y6 f' O# p& q9 L: i% K! t' k7 B后进先出法 Lost-in, first-out or LIFO
" t: ?* _- T+ m移动平均法 Moving average
$ O. z6 T' }; M成本或市价孰低法 Lower of cost or market or LCM
" Y; W, y7 [" [5 R. s) _) @市价 Market value ( |0 i# ^+ L E0 f6 x9 U; o# H0 O" E
重置成本 Replacement cost 4 }3 a! ^. c1 w
可变现净值 Net realizable value
9 }/ ?9 F' p h( O7 j5 b上限 Upper limit : O) \0 S: `" X+ _
下限 Lower limit
& {+ N* |, u/ j8 k6 M% ?毛利法 Gross margin method
" S* d3 Z2 v- f" E7 g E零售价格法 Retail method
2 n# Y$ z& n" Z. b) T/ ~+ \8 u) n6 i成本率 Cost ratio # k* e* j2 Y$ ]
) w0 }- t! w- \/ L- q7 B$ m" K
------------------------------------------------------------4 @" |. M2 Q! Y% @: T& u
（5）长期投资 2 c+ @8 G, I" j7 m# J
长期投资 Long-term investment + ?$ R* O! p/ J9 ~2 f( ?$ F
长期股票投资 Investment on stocks
; t: L9 n& ]5 J9 ~9 D- R长期债券投资 Investment on bonds # e% {: E+ U- y3 V
成本法 Cost method
9 }$ ]" u0 e" F! F! u8 D权益法 Equity method
' V# x- u5 `! U合并法 Consolidation method
$ S4 V2 u$ r# L- J, U z, c股利宣布日 Declaration date
, b( Q3 Q' l- O0 M, X7 g股权登记日 Date of record
0 e5 ]4 M6 ]* W4 R除息日 Ex-dividend date
( D6 a6 k* Q" `8 u* u付息日 Payment date + u" X1 v \- t; V8 H3 g X
债券面值 Face value, Par value
; h+ U) \8 d- }: l3 c$ }1 }债券折价 Discount on bonds
; u9 N! p S# B3 ?2 b$ j6 z" N债券溢价 Premium on bonds
* j, C& e; m8 U: B* G' @( h( w票面利率 Contract interest rate, stated rate
6 o! P$ d& m4 F市场利率 Market interest ratio, Effective rate ! d) J2 p- m# z5 A
普通股 Common Stock 4 G f6 u6 j* f7 F2 v% ?0 o
优先股 Preferred Stock 8 L) \* G* m0 M: q
现金股利 Cash dividends % M0 l" H8 O8 f' h2 K, c$ L6 M% [
股票股利 Stock dividends 2 v, O4 F$ F+ G7 y, c# u
清算股利 Liquidating dividends
7 U9 ~% \; T9 z; R到期日 Maturity date
2 c$ z& H, i8 L/ L" q8 z4 |到期值 Maturity value 4 b1 o4 w5 {2 z: L
直线摊销法 Straight-Line method of amortization
( m# J5 Z* Q7 z5 k, a- @实际利息摊销法 Effective-interest method of amortization: B+ _3 t- ]* r( t: H# x1 {
6 R: |6 o. a/ j9 I- T
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" j! y, h6 N" W- S（6）固定资产 ' c% ?! c1 q/ X4 M
固定资产 Plant assets or Fixed assets + V( U, m2 @/ q! T. i6 c
原值 Original value
* D7 y6 v8 g% O/ d$ o+ s5 @预计使用年限 Expected useful life 3 a3 z* o! ~" c0 U( O2 R W7 P
预计残值 Estimated residual value
. I: {9 v) O' S4 ]$ k3 T8 o折旧费用 Depreciation expense 4 I( U; j7 s6 U$ O. G. R- Y& V
累计折旧 Accumulated depreciation
7 r. y/ }) W5 X' g& i; A1 d$ B0 g帐面价值 Carrying value
4 y; N0 b3 o1 a; [7 C V. n: ^应提折旧成本 Depreciation cost
( _6 `: ^% o6 x1 _% Y1 r, L净值 Net value 5 S2 L q5 m/ `
在建工程 Construction-in-process
& Y* y% n7 x3 e6 Z磨损 Wear and tear ! _9 S8 t6 N+ Z3 ^* J, ^
过时 Obsolescence
3 \& S: O0 a% i+ L9 G9 v+ C直线法 Straight-line method (SL)
2 T$ D1 a+ z) {0 R: B) @1 V工作量法 Units-of-production method (UOP) 5 k3 S* R7 J: \7 N
加速折旧法 Accelerated depreciation method : x" {! f/ }7 ]
双倍余额递减法 Double-declining balance method (DDB) & E9 I2 O6 Z6 t: s1 @; W3 ]
年数总和法 Sum-of-the-years-digits method (SYD)
7 X3 a& P/ l9 X以旧换新 Trade in ' }0 T$ G' T. E
经营租赁 Operating lease
6 z, e2 ^6 ]2 _% L; o融资租赁 Capital lease
" G1 F# p* M" {+ o廉价购买权 Bargain purchase option (BPO) 5 }) c* e$ m* X0 W$ b, s
资产负债表外筹资 Off-balance-sheet financing
/ D* I% T; {" C' I+ L6 u最低租赁付款额 Minimum lease payments
& K* e3 j: C5 [: x" L--------------------------------------------------------: I% y2 J% M8 O0 z( C
（7）无形资产 % y% h- n% y% W6 k7 }
无形资产 Intangible assets 2 e5 p( E' n R. K4 L* @: q- a4 V- S
专利权 Patents / s% B% [1 r- w
商标权 Trademarks, Trade names , z. r* B5 J8 p; l: ^5 a1 y. Z' y4 Z
著作权 Copyrights
2 `# F2 u+ E! ~( i/ m" y特许权或专营权 Franchises 2 O* m2 d3 |# O/ E; p6 a4 K
商誉 Goodwill
1 M* L7 |% A! H1 o5 c+ b开办费 Organization cost ) \! Q9 L6 H% G1 k' Z) i/ t- {! [
租赁权 Leasehold
# Q- L) W, a$ h3 N% ?6 j7 O% s摊销 Amortization ; H: g( Z7 A3 i! v5 g" I
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! M" Y3 U0 x! F* V( o& b（8）流动负债 9 D. {. u3 E+ b
负债 Liability
3 X) w \2 o, D( t0 {3 M+ b流动负债 Current liability # |! ]; p$ u3 p( a$ A
应付帐款 Account payable ! A8 }5 f z2 B; p& h/ `$ A
应付票据 Notes payable
. D- b% X, ~- P* s2 y) }3 t贴现票据 Discount notes ) I; q6 Y0 L& d0 Z# |- j
长期负债一年内到期部分 Current maturities of long-term liabilities
+ h4 W" C3 K' h) W: P. t应付股利 Dividends payable ( m& o- C8 x3 T+ ]4 B/ R8 B
预收收益 Prepayments by customers + q. E7 i$ K/ w! I
存入保证金 Refundable deposits
3 B2 P$ `8 |& p% P+ Y9 Q* S! d应付费用 Accrual expense
& ]. t* O4 K0 l# u增值税 value added tax 1 B' [8 E2 b# H3 k6 n2 |5 ^
营业税 Business tax
. r1 @: ]' }4 [7 E, n8 k6 p4 N应付所得税 Income tax payable
& n+ M! Z, y5 N$ `应付奖金 Bonuses payable
" Q9 O4 ^* Q l B产品质量担保负债 Estimated liabilities under product warranties
3 C a% k) v6 B2 A+ z* i8 G赠品和兑换券 Premiums, coupons and trading stamps * X% @ @* ?, A7 _, z, P
或有事项 Contingency 1 ~; N' T" y" x& a1 Q, o& b% E
或有负债 Contingent
6 ]# l0 y; U% M$ G8 a0 I或有损失 Loss contingencies
( i# ^* { K( P或有利得 Gain contingencies 5 N' Q3 e/ f' l7 m- O1 s B
永久性差异 Permanent difference * {1 v9 _$ _/ _/ V
时间性差异 Timing difference - Q. ]0 A. X# c3 f$ p
应付税款法 Taxes payable method 0 {9 J" y% r7 X1 J) F2 J' T
纳税影响会计法 Tax effect accounting method ) I. R9 h( M' k& Z) Q! F( z
递延所得税负债法 Deferred income tax liability method $ ?8 z$ g0 c0 B
# ]& K: I% U0 g. r g* w------------------------------------------------------------- m2 N K0 r& X
（9）长期负债
3 ?0 n) i0 z$ v2 Z3 J' X" u) O长期负债 Long-term Liabilities
0 F2 }& @" j5 \应付公司债券 Bonds payable " v) G2 u' q3 M3 }7 B
有担保品的公司债券 Secured Bonds 5 V1 H, D; |% B; R/ d ]
抵押公司债券 Mortgage Bonds
+ N) t$ J3 B) Q% f3 L保证公司债券 Guaranteed Bonds . Y6 D* G# R2 N5 h1 m8 a6 A! L4 y
信用公司债券 Debenture Bonds , i4 C4 t, H7 G2 ?# z( ]
一次还本公司债券 Term Bonds ; f( p* p( s1 G' v, o8 J8 } c1 ]( C
分期还本公司债券 Serial Bonds
1 M( w0 I9 I# z, I8 X' a, M可转换公司债券 Convertible Bonds
3 x2 \- P# w# g \可赎回公司债券 Callable Bonds ( z& u' z" m% H" K E
可要求公司债券 Redeemable Bonds
% i9 W% M6 l! z6 l2 [记名公司债券 Registered Bonds
}' u& w2 C+ \$ ]: C3 y% ]# y无记名公司债券 Coupon Bonds
8 G5 B; V8 Z* J5 l- k6 L1 X普通公司债券 Ordinary Bonds 4 F+ G2 S1 ^) x0 e8 G+ H# S+ V* \
收益公司债券 Income Bonds , Q3 y* R1 O; v3 A9 _: I
名义利率，票面利率 Nominal rate 3 E7 n0 u) Q# J7 P. o, V5 ^9 A
实际利率 Actual rate 3 C( h$ C% g% Z$ F
有效利率 Effective rate
5 W; ] d( t7 ^4 b0 x溢价 Premium
! I8 `$ `' K) \折价 Discount
2 {! [5 N+ r+ \2 | @, _" H面值 Par value 5 t( ~+ N n$ `( _# b, M+ [
直线法 Straight-line method
( L( J0 ^8 x1 y0 A实际利率法 Effective interest method
+ I4 H- p2 U( p2 ]到期直接偿付 Repayment at maturity + X5 K! {' E3 h( {9 m0 t2 o
提前偿付 Repayment at advance 3 n; D, S$ c/ X, M* {5 m
偿债基金 Sinking fund 7 g5 @, v- C( ]; [7 _( a# m$ m
长期应付票据 Long-term notes payable k% H, U- K+ R" K/ ~' K
抵押借款 Mortgage loan
6 a7 y3 x7 X8 f--------------------------------------------------. |7 A6 a, W1 }: P
（10）业主权益 . k: h/ x* e' L" Q0 t+ D
权益 Equity
0 D+ Y4 x8 f$ C! z s/ l3 Z4 r4 R业主权益 Owner's equity 6 n- \8 s, C- i5 E7 e
股东权益 Stockholder's equity
9 F8 E. s- i% _8 {投入资本 Contributed capital . k8 u0 L% N8 G6 A3 @ D- Z
缴入资本 Paid-in capital * ?% J# s2 D3 d
股本 Capital stock
9 D' H* }9 W9 C资本公积 Capital surplus
; n! N# ]9 H, t5 Z* `. Q+ ? Z& E留存收益 Retained earnings
: N1 K9 w3 |3 d( C3 D8 v核定股本 Authorized capital stock v! z" i; ]$ m8 ^8 u6 b
实收资本 Issued capital stock
* F2 y1 e, j; L0 r发行在外股本 Outstanding capital stock
7 y: |+ r& @, ?( R/ W' u库藏股 Treasury stock : |( }5 z e7 j
普通股 Common stock ) b8 r0 }+ ]+ @' m
优先股 Preferred stock Q# f) T$ o7 O; U; C
累积优先股 Cumulative preferred stock 7 |' _" c& |+ [* C' r2 m+ I2 r* U
非累积优先股 Noncumulative preferred stock
t8 W3 k$ R* O完全参加优先股 Fully participating preferred stock - K) c) F6 F n T+ V: V
部分参加优先股 Partially participating preferred stock , w! C5 t/ H) P- e) ?% v+ S, I5 y: F
非部分参加优先股 Nonpartially participating preferred stock * V1 P2 S# z* A
现金发行 Issuance for cash - E. W! N% w" `
非现金发行 Issuance for noncash consideration , W0 Q# j; S& e' H
股票的合并发行 Lump-sum sales of stock . G6 g7 R+ g+ `7 u1 {
发行成本 Issuance cost
U$ x1 e. Y: j; @成本法 Cost method $ N- S: F* n: q8 z% T
面值法 Par value method
% n1 C) I# F& F3 A/ f捐赠资本 Donated capital ! I& u8 C" s$ n& x/ F3 w
盈余分配 Distribution of earnings
1 ~* K% }: n! k股利 Dividend 6 }+ r% j4 \: N$ f' ]0 f
股利政策 Dividend policy
5 \; f1 [7 C9 X6 P: T ]* e宣布日 Date of declaration % @" Y* m6 y' {, \
股权登记日 Date of record ; G; b3 Z& `4 ]" w. v4 a# b
除息日 Ex-dividend date
; v- {+ d8 a7 F" Q' g# n股利支付日 Date of payment
! L0 n6 @2 G9 {& \1 {& A- m$ _现金股利 Cash dividend
' L- d# x. G* f! l) P股票股利 Stock dividend
; G; T! T3 T% F! a" j拨款 appropriation ' r7 Q4 c: |5 d
------------------------------------------------------------/ ~$ m& |# f, S' N: D9 o
（11）财务报表 7 B/ F- D7 s/ j$ |5 o' `' K" T, o
财务报表 Financial Statement
! H0 X0 p( y4 e( C资产负债表 Balance Sheet
2 Q3 j) |% Q0 c B9 @- K收益表 Income Statement 4 T* \7 P" F$ u4 v
帐户式 Account form ! C$ y6 P) x N$ @' h, Z% t! r
报告式 Report form / E- V2 N' A3 ^1 J, \
编制（报表） Prepare
( O! C9 q( Q0 P, r工作底稿 Worksheet
; e, h' D; l1 j& E4 U多步式 Multi-step
. V1 L: t$ H. J8 _$ e4 C单步式 Single-step
+ R: t- E M% ? `* P. W8 {-----------------------------------------------------------
, I) Y! v9 ~* U* a7 y6 t- |0 B（12）财务状况变动表 # y) g. Q# {! s" D9 u c
财务状况变动表中的现金基础 SCFP.Cash Basis 7 m3 @: y& B+ u$ _2 e# E
（现金流量表）
- ^5 {( h9 [ t, K& g, X' U财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
5 @, B- s& i0 X1 v5 ~$ G0 k（资金来源与运用表）
# ]' D J1 D. n- Z% E/ K( h# N营运资金 Working Capital
+ P( c1 }4 t9 O全部资源概念 All-resources concept + F! k) l( O/ f
直接交换业务 Direct exchanges 4 d2 V1 R& w" T4 m& p8 p
正常营业活动 Normal operating activities
4 H! c5 s; ^4 A6 \财务活动 Financing activities
+ g# d4 Q& m0 l8 y, t投资活动 Investing activities 3 M! _, g$ D( E9 J: a! i1 z
-----------------------------------------------------------
) B; G) `1 H+ R/ E- N' s（13）财务报表分析 " I9 Q/ R; g( }% P( S3 G( O
财务报表分析 Analysis of financial statements
. h8 ~% x O3 @; y- d3 g比较财务报表 Comparative financial statements 6 m8 d3 [4 { Y7 d& L0 P5 X& n
趋势百分比 Trend percentage 8 [% W0 m* W) {! h
比率 Ratios
1 h. c, B, W1 L$ Q' u普通股每股收益 Earnings per share of common stock
* f+ k [7 B4 f* j$ t7 m: ^股利收益率 Dividend yield ratio
- b L( x+ j* F/ D- T. ~价益比 Price-earnings ratio
# f% I# @6 d; a普通股每股帐面价值 Book value per share of common stock
% L. U6 C, l3 n$ S- V' u( y资本报酬率 Return on investment
- u4 [8 C: i3 o4 |' x5 b总资产报酬率 Return on total asset
9 ]$ _: B6 y1 [; D4 o: [3 g8 l债券收益率 Yield rate on bonds
- u: k3 ^1 U8 F& |+ Y+ O: q已获利息倍数 Number of times interest earned
) w2 @# ^8 P( h3 k( f* t9 ~. I债券比率 Debt ratio 3 X: r. u, ]1 B( F
优先股收益率 Yield rate on preferred stock
0 g6 E- a# A0 n4 {营运资本 Working Capital # z& h0 A3 {. Q5 M5 d
周转 Turnover ! d/ ~1 Z4 c) X. ]# u2 I
存货周转率 Inventory turnover
) p5 A# S8 K/ l/ b4 p应收帐款周转率 Accounts receivable turnover
9 Y+ X$ c, W! m1 i2 B- J6 L流动比率 Current ratio $ }3 w! Z# f1 C9 q7 [# U
速动比率 Quick ratio
5 d) p1 o7 b% R1 m! ~酸性试验比率 Acid test ratio
% }) s! b" q( K9 U------------------------------------------------------------
' G" _/ a1 c3 G7 q9 Z" |$ d9 ^/ o( i6 i3 z
（14）合并财务报表 . U# _( ` Y: Q$ t% x {$ Y) B
合并财务报表 Consolidated financial statements ) ^" c4 q( a7 A+ L2 O
吸收合并 Merger ; }1 @( _8 M) K5 L4 ~
创立合并 Consolidation
: {- b2 Y5 j. ]' g: O2 @- [控股公司 Parent company
4 q3 c# j1 l; u1 e F* }9 F附属公司 Subsidiary company
) q7 l9 U+ [3 ^% @少数股权 Minority interest % d4 v5 U) ~9 {5 M4 j a
权益联营合并 Pooling of interest H' [" L- ]7 ?8 T- @1 B) ?7 c
购买合并 Combination by purchase
+ o7 I" K, | d3 d3 q- R0 m5 d1 Q权益法 Equity method 2 T# @7 ~! l# d0 s2 @
成本法 Cost method
, E, d& x6 A- d6 k# U0 g3 G9 t! n) `, l7 \: e7 P) o+ k1 |
------------------------------------------------------------8 k0 @" I( V, I. l4 [+ Z- Y
（15）物价变动中的会计计量 & f; H5 L0 C: o. h$ {7 P3 l) ^
物价变动之会计 Price-level changes accounting
" D+ ~% f- V) u# j' [3 u+ p一般物价水平会计 General price-level accounting 6 y# \0 y, @* M7 i$ m' E
货币购买力会计 Purchasing-power accounting 5 \$ _& Y' y. B9 ?- R6 ^& X
统一币值会计 Constant dollar accounting / C1 P6 C2 T9 n6 N8 w; F& F
历史成本 Historical cost
2 m* L/ f+ g% u' y a% ^现行价值会计 Current value accounting : O9 r0 U3 R1 y8 |/ o
现行成本 Current cost
: `; y! V6 u. x5 ~" |重置成本 Replacement cost % v; ~9 _1 Z- o( E
物价指数 Price-level index 3 z4 I2 O$ M5 f0 U
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) % T/ F! E( m! U; K- A
消费物价指数 Consumer price index (or CPI) ! ]2 U+ W& c' y( w, ^# V
批发物价指数 Wholesale price index
; t) J: R4 w/ y1 g货币性资产 Monetary assets : W l3 p8 J" d: J8 N2 `4 w) e
货币性负债 Monetary liabilities
$ V7 h, ~/ ?' d! H6 R9 j4 U. {: |货币购买力损益 Purchasing-power gains or losses
2 N: O0 {0 ]9 Q8 D: V% w资产持有损益 Holding gains or losses
! W9 S! |6 }6 d未实现的资产持有损益 Unrealized holding gains or losses
6 o* x/ c: I, t1 U% g! L4 }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
