 鲜花( 2)  鸡蛋( 0)
|
（1）会计与会计理论
6 F6 l$ a# c4 Z/ U- ?会计 accounting % _8 K9 ]* i, U" d# i6 L
决策人 Decision Maker ) _7 v! A1 P" w4 Z$ Z
投资人 Investor z! F% S" q; g
股东 Shareholder
) W, `* T( ]' r: ?债权人 Creditor
. d0 q% `# n; T- ~9 `0 V' Q; m财务会计 Financial Accounting 6 N2 X! i+ t+ \2 s9 E }
管理会计 Management Accounting
9 f3 ]# J$ Z! {/ I) i3 s成本会计 Cost Accounting
+ v* C/ G" e. \( u7 o( j私业会计 Private Accounting
e- `' a' O* K4 H# _公众会计 Public Accounting
" A1 I" @% F$ s注册会计师 CPA Certified Public Accountant
* V( J8 w. d0 j$ M国际会计准则委员会 IASC
6 E4 H( J# D/ n5 ~: V% Y$ g" r; d美国注册会计师协会 AICPA
" m# P- F; @: H6 q财务会计准则委员会 FASB " F$ b1 y) R0 Q# Z. F& e
管理会计协会 IMA
, L- B+ ?8 o1 [, b) f' T美国会计学会 AAA ) x1 F8 m, f! Z5 z$ X0 T5 e
税务稽核署 IRS
, w; O' Z/ G6 C# b$ y8 g) d独资企业 Proprietorship
; Y, J% r4 ?( y# p% s# G5 z合伙人企业 Partnership " o+ C$ \, v5 r- r B _" g* G8 {
公司 Corporation , l0 O$ B2 Q8 r
会计目标 Accounting Objectives
# G( Y$ m# f( }会计假设 Accounting Assumptions
+ H9 K( \# |3 ~会计要素 Accounting Elements
5 f H9 T- ^. M) m# E会计原则 Accounting Principles
7 j) K' R& c: y8 y: Z会计实务过程 Accounting Procedures & v$ J# b6 P* N. a4 X4 S5 q$ t
财务报表 Financial Statements , W1 L) M9 [5 [; [* C9 x
财务分析Financial Analysis
3 p4 Z5 D8 |& Y+ \! m3 Z会计主体假设 Separate-entity Assumption
2 J& Q/ W+ \; l, V货币计量假设 Unit-of-measure Assumption
- h% E4 r' [& Y$ e' t持续经营假设 Continuity(Going-concern) Assumption
4 {& h7 ~- V h! T$ R( @会计分期假设 Time-period Assumption * P1 B6 y8 R) ?9 G5 H4 a
资产 Asset . E! J8 [3 d* T, X$ F! a
负债 Liability 5 T7 t' V& a# {2 q
业主权益 Owner's Equity
; a7 I X& i% g6 T收入 Revenue
* [/ [! {0 J5 Z O5 U( p& {1 o! U费用 Expense ; T% c1 o, c7 C5 J
收益 Income ( W# V! N8 [; j3 j
亏损 Loss " y) Z. t5 `7 r
历史成本原则 Cost Principle 6 K1 J1 p) U, Y5 k5 x3 ^2 ]
收入实现原则 Revenue Principle . [& s: R( x% N0 }2 K3 y$ Q) h
配比原则 Matching Principle
) [) g! |( _% G2 |5 q& a4 Y全面披露原则 Full-disclosure (Reporting) Principle * @0 f5 `9 C9 b2 J8 l m
客观性原则 Objective Principle
# k7 f) c9 J) z6 q一致性原则 Consistent Principle 5 N& q& b! C' ], H8 W: i
可比性原则 Comparability Principle ; k. Y# B* n) @3 B
重大性原则 Materiality Principle
4 R+ s0 _+ [8 _% ?6 c1 R稳健性原则 Conservatism Principle 8 e4 K& H u# {' h7 O- N( ?
权责发生制 Accrual Basis
`4 W& r: x: J5 N现金收付制 Cash Basis V# [7 A* o: N+ b% u+ ^7 t
财务报告 Financial Report 1 U2 Y- _8 q/ U
流动资产 Current assets - W( _7 L- r t* Q1 _
流动负债 Current Liabilities
* h6 ?8 E( r+ v& x5 Y4 d3 o8 ]长期负债 Long-term Liabilities
8 U8 [+ D8 g4 G" M; m4 G/ U投入资本 Contributed Capital
% v8 Z. I4 n! l! [留存收益 Retained Earning# X' G% M4 \0 W0 T! u/ E
- M$ r7 p" w/ P* n) C------------------------------------------------------------
% _2 x$ w# }# {, [: S2 @（2）会计循环 # a4 P* Y5 H, N6 k+ V
会计循环 Accounting Procedure/Cycle
. Z% Q# b/ T( X# D会计信息系统 Accounting information System
* X+ r! ?$ A# X- z& ^ k帐户 Ledger ( M1 t$ u+ R+ e' H( E
会计科目 Account
% ?1 m( L9 t; K2 S5 Y% x会计分录 Journal entry # R( l! q/ H" C& y" g
原始凭证 Source Document $ Y+ S5 ^+ Q. J: a
日记帐 Journal
0 m7 t! Q! m6 l C3 ~5 h总分类帐 General Ledger " e8 f7 ^9 a$ G2 _
明细分类帐 Subsidiary Ledger
: h5 r e& O5 V/ O, k5 }1 s试算平衡 Trial Balance 6 ]& ~2 q4 i, p; [
现金收款日记帐 Cash receipt journal 9 l* @! P% r- z6 r- `# I
现金付款日记帐 Cash disbursements journal 5 v- S X, s N
销售日记帐 Sales Journal
+ p7 G" V( k8 [/ n/ o3 P购货日记帐 Purchase Journal 6 s* _ m: t+ u; a8 p
普通日记帐 General Journal
8 s) {6 g; v$ `4 E工作底稿 Worksheet
- Y. _7 K7 Q, [' y+ p调整分录 Adjusting entries
/ q) x: ^& U4 @$ D9 k结帐 Closing entries 5 w5 Q3 j7 @2 G8 `- U
|6 F& P6 g/ x6 r----------------------------------------------------------
" d& a7 o2 E7 \2 S（3）现金与应收帐款 8 _. K3 b4 a$ u4 F8 s! O
现金 Cash 1 L" Z* U- @' M8 v5 K
银行存款 Cash in bank 1 }8 t1 ~2 w |' `
库存现金 Cash in hand + q. ?1 c8 J' `6 H; ]: A# T
流动资产 Current assets
/ t# x/ D' q3 H% z偿债基金 Sinking fund 5 m7 j6 j5 {! v+ s( |
定额备用金 Imprest petty cash 0 U4 t, ~: ?1 ~6 s5 D
支票 Check(cheque)
( \/ }3 C8 Q/ d5 r银行对帐单 Bank statement " R1 L# F) r2 Q9 c7 n3 P# p
银行存款调节表 Bank reconciliation statement
/ w( K7 z" C( Q5 {$ O在途存款 Outstanding deposit " h! ?6 Z; E1 A" `; j
在途支票 Outstanding check
" l. E4 }& [1 c# ^3 y# f2 v应付凭单 Vouchers payable
# M" H$ ~$ w! [ D1 |应收帐款 Account receivable
L0 j/ g* j7 p u, P$ h应收票据 Note receivable 8 N9 ?4 N3 G j& d$ h
起运点交货价 F.O.B shipping point
$ f6 T, ?3 G9 _9 W% J目的地交货价 F.O.B destination point
3 E6 N' r- u9 c4 B# o商业折扣 Trade discount
, _" X6 i" G+ b2 G. X |现金折扣 Cash discount 9 N' O$ o2 j% c6 i
销售退回及折让 Sales return and allowance + j4 @% V+ A5 b6 j
坏帐费用 Bad debt expense % D: k% p9 U3 ~. H4 c/ X+ H0 j; z
备抵法 Allowance method * g7 n# M& k( H/ x8 b3 W
备抵坏帐 Bad debt allowance % s) X# _; R$ s* s" z8 c
损益表法 Income statement approach 1 h% O+ [, W+ H; [1 z
资产负债表法 Balance sheet approach
6 i# C; [8 m2 J/ p- t帐龄分析法 Aging analysis method : h4 i/ ?( |) K' x
直接冲销法 Direct write-off method / O( H9 l$ d0 ~" i% A) B# X
带息票据 Interest bearing note 1 a$ m4 p5 F6 {3 K) H+ X
不带息票据 Non-interest bearing note d. o; p$ @+ G; r# f
出票人 Maker
& S6 B" m: _& E7 j受款人 Payee
0 z& ]9 q3 l8 h4 } x9 O- j本金 Principal
" z- m* M* L3 B/ X- Q- G! i/ G8 F8 ~/ T利息率 Interest rate
3 o8 e! d& g$ ~1 I到期日 Maturity date
, Q5 q7 Q- z3 D# c- h本票 Promissory note
7 s% _# f; U7 A! N- s4 Z* Q% }贴现 Discount
& `. v1 b4 i0 K: u背书 Endorse
, g- O/ ~% Y; r, O% y; w! T拒付费 Protest fee
6 o6 h1 ]9 b) m) O
& c/ F- W$ y7 U1 c: s7 a* j1 s------------------------------------------------------------, M) U' {3 f/ N7 a
（4）存货
3 [. E0 [% P- d- M) ~7 y" ~4 R存货 Inventory $ G; t9 d+ Q3 ]( s; T6 a
商品存货 Merchandise inventory + P- S3 m0 E, O9 r2 M+ L. k6 W
产成品存货 Finished goods inventory : D, X- Q8 w; Q1 N7 \; M) a6 G
在产品存货 Work in process inventory 3 m. Z3 J# [$ G' x. ?3 s
原材料存货 Raw materials inventory 5 P! D8 U; ]& o& b0 B! `
起运地离岸价格 F.O.B shipping point 1 P' {0 w1 ^# V( \$ Q
目的地抵岸价格 F.O.B destination
: Q, p, f( q" v寄销 Consignment & O* _9 x; g% c+ G( u+ F
寄销人 Consignor 8 V. Z7 P9 i# D, j
承销人 Consignee
8 d) Q* E o# J! k% Z" t定期盘存 Periodic inventory S# I5 V7 \0 Z. i/ i
永续盘存 Perpetual inventory" l% L) w2 V$ ?: u& i
购货 Purchase
; h8 Z/ \1 c3 v' k; C/ J K购货折让和折扣 Purchase allowance and discounts
6 s+ I) E3 ]; B2 l1 i0 _存货盈余或短缺 Inventory overages and shortages 5 I3 [- F5 c2 p7 Y. v
分批认定法 Specific identification & Z9 L* u6 u( ~; q' _ j7 f7 ~$ v
加权平均法 Weighted average
2 s" N' E% \+ K7 \4 h* S5 f8 q先进先出法 First-in, first-out or FIFO " g5 C6 D- b8 l# {2 P/ U
后进先出法 Lost-in, first-out or LIFO
5 g) O" @& ?8 X( X) n% ` a移动平均法 Moving average ; n# g2 r! Z+ H5 i7 k* b
成本或市价孰低法 Lower of cost or market or LCM & ^3 Y& B1 N: C
市价 Market value 7 ?# G6 \% w" e- R+ Y" O
重置成本 Replacement cost
1 ?( u4 e3 l6 T! }% z* E% \8 f7 }可变现净值 Net realizable value 2 u) y+ U1 z4 }& d0 L9 w
上限 Upper limit 2 D' c- ~, @8 T0 f4 X& m8 M- C- C
下限 Lower limit ! B0 y/ e$ ~ G+ P3 N& g
毛利法 Gross margin method
! ]6 W' K. ?/ v. o& d零售价格法 Retail method % m% [' z5 j& u( D+ u$ K* ~6 ?8 Y
成本率 Cost ratio
/ j9 s& ?/ R7 `$ B5 ~/ Q; r% b3 o0 _/ V3 u; A9 |8 J3 ?+ q) n4 L
------------------------------------------------------------) }$ [$ u( W" ` T
（5）长期投资 * [3 V* \/ l( v; a. `
长期投资 Long-term investment . y; f+ |5 o; M5 i
长期股票投资 Investment on stocks + b+ | ?3 \% D' Y
长期债券投资 Investment on bonds / _; p1 K- a. i; m. v0 o, a
成本法 Cost method * S/ `' _) b: x5 H+ H; [" ?; Z
权益法 Equity method
$ F* O7 n. h( k7 H3 b& l. _/ a合并法 Consolidation method ) A }$ e9 j- V8 a+ O
股利宣布日 Declaration date 6 G% [: H$ f; Q
股权登记日 Date of record
& @, Q; W# r g3 H0 ~' m除息日 Ex-dividend date
; s5 c+ F; n. y% D0 s. C/ p: ?付息日 Payment date 3 d' d* k3 W, I$ x e+ y8 [) h
债券面值 Face value, Par value
2 u$ O, F8 T4 c2 h: v6 u8 R# s债券折价 Discount on bonds / g% [- F. b( M; K7 x% H" E
债券溢价 Premium on bonds # Z4 h- [0 k0 x' C$ c7 J+ c
票面利率 Contract interest rate, stated rate ' f. K* W' y m! [* J: ~2 J: S
市场利率 Market interest ratio, Effective rate ) B! L& j& _: ^1 t4 t3 F
普通股 Common Stock ; i6 z0 t! X3 ]: z
优先股 Preferred Stock
! k! h9 X; w7 {$ d& Q0 J现金股利 Cash dividends ; }, c5 n, n- p1 a3 A
股票股利 Stock dividends 4 C2 N0 s. D: I% r5 {
清算股利 Liquidating dividends ' a A$ f4 _- b! ~7 `
到期日 Maturity date
% z6 [' x" b3 P' N2 V到期值 Maturity value , f7 d7 Z4 \7 H& S( e
直线摊销法 Straight-Line method of amortization 5 X% K {2 V% \$ M) e& o
实际利息摊销法 Effective-interest method of amortization
6 x( d" X# M3 R- i/ a; m0 H* L1 _3 E% `5 E; V1 P3 V
---------------------------------------------------------( u9 M5 B/ G3 Y% P! \5 M" a6 P
（6）固定资产
: _/ Z+ E. W! M( p( s7 {; U& H固定资产 Plant assets or Fixed assets
: M' Y. E: F8 {原值 Original value : G. h0 @3 `2 m5 [
预计使用年限 Expected useful life
& W7 X) E! f5 j+ o- ]: |预计残值 Estimated residual value
) ]0 z0 q; g" s折旧费用 Depreciation expense
' a5 G/ K) }( V) c" A* Q% L累计折旧 Accumulated depreciation
8 t7 |, a, y! W- K1 z" T) c* Z帐面价值 Carrying value $ G2 p& i0 M' {
应提折旧成本 Depreciation cost 8 `! v) U$ I4 d' Q5 x) z8 y
净值 Net value 1 O" d( A) Z% W4 I! G/ j
在建工程 Construction-in-process " C, o! {6 _% Z2 ?1 S u
磨损 Wear and tear , i, g: q6 |1 S$ I' p
过时 Obsolescence ! l" @. B: D1 g& E
直线法 Straight-line method (SL)
7 [( ^3 h4 ^9 O) i) j9 b: S1 a工作量法 Units-of-production method (UOP)
7 {; _" d# \: z. K加速折旧法 Accelerated depreciation method + N% b2 T$ Q: d9 S8 c
双倍余额递减法 Double-declining balance method (DDB) 3 f+ k* z2 }2 _% |) N6 a
年数总和法 Sum-of-the-years-digits method (SYD) 9 i5 Y/ H# D# w, {5 f4 [0 R1 i
以旧换新 Trade in 8 I# ~; {: R, ~7 n1 i
经营租赁 Operating lease 9 L4 ?! H8 h ~, ?$ w
融资租赁 Capital lease
( Q i) k/ s, ]+ D廉价购买权 Bargain purchase option (BPO) 3 |8 Z; r. h8 M5 k( F3 G8 D
资产负债表外筹资 Off-balance-sheet financing
+ D* ~2 l2 K" p8 a7 g) L) `9 |) F最低租赁付款额 Minimum lease payments3 k7 Y2 N. q" F- f& u9 |" ?; j
--------------------------------------------------------4 D S Z$ M, T2 ~4 l/ q
（7）无形资产 6 @$ N! ]! q7 D: W6 P/ \
无形资产 Intangible assets
2 d. {1 @+ j( f/ X" ?专利权 Patents - \) D9 [& B5 F3 {
商标权 Trademarks, Trade names
! o* L) ^3 Y: @# M" ~/ i著作权 Copyrights
) n) g4 E: o$ N特许权或专营权 Franchises 8 K& U1 e; c. d/ |, D# Z& m
商誉 Goodwill ( E3 v3 t- \( Q. D7 Q) \
开办费 Organization cost $ ]* i3 V7 H6 q9 G
租赁权 Leasehold ' T! ?0 T5 ~( j6 b4 K4 E
摊销 Amortization % X/ @7 k- C" S( G% r1 i
--------------------------------------------------------9 O& D! m: S9 n7 r- u6 K; n1 `
（8）流动负债 $ m: `% u" ?/ I3 [- g" j
负债 Liability
' S9 E. k! a! w流动负债 Current liability 3 Y2 r/ Q( Q: x# ]; b: e3 D
应付帐款 Account payable
) F/ }' l7 m2 X应付票据 Notes payable
) k* V# U0 \. }6 ~: M+ |贴现票据 Discount notes 9 }+ [& ^# t+ g
长期负债一年内到期部分 Current maturities of long-term liabilities6 b8 u- ~0 B; E `
应付股利 Dividends payable ' Y0 H# `/ o% F
预收收益 Prepayments by customers ' F3 K e$ L: [" Z H' y. d
存入保证金 Refundable deposits 7 p3 R( z" E0 o- L/ q0 c% b" Q/ |: s
应付费用 Accrual expense 2 }+ ~# ]% M: a3 z' b4 f4 Z
增值税 value added tax
. U C! q# w6 x, k2 x6 w* y营业税 Business tax % m" B- |' a1 e
应付所得税 Income tax payable
; j- l a' E8 ]8 ?( }+ ^$ o7 y应付奖金 Bonuses payable + I& N/ @( m1 a. |
产品质量担保负债 Estimated liabilities under product warranties 5 z9 k- }1 j) j" F. P" O
赠品和兑换券 Premiums, coupons and trading stamps + V4 g1 f1 B, Y( l. j* u
或有事项 Contingency ' {! F7 h# O0 ~5 m' q
或有负债 Contingent
& ]2 U6 l& |( v6 A5 N或有损失 Loss contingencies
* v: ]+ g! X& H6 s; N q4 F或有利得 Gain contingencies
3 d4 I6 J4 k1 k* }% |1 O永久性差异 Permanent difference " v) d% R: w2 t; k0 b0 {* {
时间性差异 Timing difference 6 e4 ]8 F D( ?! V/ k
应付税款法 Taxes payable method
! N' ^) x( N+ G# ~ O+ }. r% ~纳税影响会计法 Tax effect accounting method 0 P3 }! W: {+ S% U9 |# Q# W
递延所得税负债法 Deferred income tax liability method $ W( y* b) f" [9 o1 c
/ \3 V- S4 A; F7 ~
------------------------------------------------------------
! y1 V. q1 w5 o2 k) x（9）长期负债 / O, y8 c. `( N# W
长期负债 Long-term Liabilities
5 B& O) Z0 b) g& s应付公司债券 Bonds payable
v' h6 \% d, R5 b S3 s, ~有担保品的公司债券 Secured Bonds 3 E, _* n c1 f% |- c' m6 Y
抵押公司债券 Mortgage Bonds & p j) s p9 {9 ~* A
保证公司债券 Guaranteed Bonds ) a- I* o0 l( X
信用公司债券 Debenture Bonds
3 }- ]9 M+ { O' G一次还本公司债券 Term Bonds
- n9 e' D2 d; u4 y. J分期还本公司债券 Serial Bonds ) C& ?/ \; X! c$ _; H8 b
可转换公司债券 Convertible Bonds
$ \& _3 m; s! ?# K: `) X可赎回公司债券 Callable Bonds
a# B+ `- {* j9 `3 x可要求公司债券 Redeemable Bonds / N ` _: s1 ]3 }
记名公司债券 Registered Bonds / B% d+ D7 a! X4 H+ C
无记名公司债券 Coupon Bonds
! s3 F8 \$ M3 E3 z2 h1 b4 Z# ?- D3 B普通公司债券 Ordinary Bonds , @+ r) x) n2 S' [! @: ^: X6 ^
收益公司债券 Income Bonds 4 t! a" L0 U2 r
名义利率，票面利率 Nominal rate
; R1 ^0 u" o! I) M# R实际利率 Actual rate
5 h q9 w+ s9 c: L4 x有效利率 Effective rate
( a/ a& l6 z1 m9 g( U0 n+ a溢价 Premium ! X6 _+ V9 t2 V( b
折价 Discount $ u5 p" s. C" e# g. x
面值 Par value
; H3 ]+ W* [9 Z3 l- c) |2 p直线法 Straight-line method
: l7 o( a% Y: ^+ Y5 u实际利率法 Effective interest method
! u! A# e8 Y _ P- g到期直接偿付 Repayment at maturity 4 D/ d0 |; J+ p( A5 H
提前偿付 Repayment at advance # Y! a ^, q4 v2 i( T3 r& u$ J+ p
偿债基金 Sinking fund 8 U+ O" }0 Y0 ?
长期应付票据 Long-term notes payable 7 r/ \. ~4 P4 q* T0 ^, ]+ @* s
抵押借款 Mortgage loan3 K" O) J" ?1 [- E2 p
--------------------------------------------------
$ j; i, D Y3 |; N2 b4 k9 g& H（10）业主权益
- Y. D$ d9 f0 s9 O9 J+ v. [权益 Equity
& f" |7 q+ Z' i! k0 J, t业主权益 Owner's equity
( }6 X4 ]* x5 t$ ?; U股东权益 Stockholder's equity 6 U4 I' W: l/ _7 K+ H& J4 T
投入资本 Contributed capital
3 C$ \0 ]0 s" x( r缴入资本 Paid-in capital
% ]! D, ^5 {5 d; c股本 Capital stock
' _, b) b2 q ?/ a0 o资本公积 Capital surplus
" F% H9 ]1 ~* r" X留存收益 Retained earnings
( K* @4 R# @+ }4 E核定股本 Authorized capital stock
5 n& O& U- M. t, T0 Z实收资本 Issued capital stock
" |' O! f! ~2 ^$ u) ~" p发行在外股本 Outstanding capital stock : f, g. _ [ O; u
库藏股 Treasury stock * c4 r8 ^4 Z" P, C" |( o
普通股 Common stock
+ D% j! a, ^% ]4 p4 `7 ^; S优先股 Preferred stock
( ]& p1 U4 C7 p5 y& N' G) T累积优先股 Cumulative preferred stock ( N. o& t4 r0 r3 O
非累积优先股 Noncumulative preferred stock ' z5 O9 u3 a: F$ f) E
完全参加优先股 Fully participating preferred stock # G1 s8 n6 ~' g# G. w6 J
部分参加优先股 Partially participating preferred stock , f9 ]9 c/ W( I [- s% L
非部分参加优先股 Nonpartially participating preferred stock 8 q8 w1 z6 z s3 Q s6 P
现金发行 Issuance for cash 6 `& u8 s0 b( q' w9 R7 w
非现金发行 Issuance for noncash consideration 3 v( J. c, I) ^ j# D6 a
股票的合并发行 Lump-sum sales of stock
9 X6 c. D1 L) `' c# ~' Q1 U' _1 X i发行成本 Issuance cost 1 T& O0 }. v. ~6 I3 M/ C
成本法 Cost method
9 P) ?1 V5 C) v: f, r面值法 Par value method
, e( L* K7 v5 ^6 C, @1 x9 v7 F捐赠资本 Donated capital
% ]7 f( \4 c k/ d; U+ N盈余分配 Distribution of earnings
' D/ }* @$ _7 v v0 J1 P股利 Dividend
& _( A' ?* w: X2 ]# ~' u股利政策 Dividend policy
* [( R8 f9 B8 G宣布日 Date of declaration % X& d. u5 X) \/ l% M0 n
股权登记日 Date of record # f+ Q! N* T j$ a8 p8 d
除息日 Ex-dividend date
5 @2 s$ F1 n) I9 t6 Y! z3 R. b+ ^股利支付日 Date of payment # B" w4 q- U1 k4 E( F" O
现金股利 Cash dividend
/ D5 n+ j9 W8 h股票股利 Stock dividend ' R& P9 Y$ N& m& y
拨款 appropriation
V3 Z# q0 m& N& T! R% o8 L------------------------------------------------------------9 ~3 W I- P% Q: f9 I4 v! z- ~
（11）财务报表
& I) [3 }* v' T财务报表 Financial Statement 7 c& t) v0 Y4 V: L+ q0 a+ V0 b/ ?
资产负债表 Balance Sheet $ l3 o4 o! S5 Q6 ]6 d
收益表 Income Statement
6 {" F0 p6 x- m( T5 B帐户式 Account form
3 P. s+ J* j" I5 V2 _2 w: J8 l报告式 Report form & l k9 q2 h3 O
编制（报表） Prepare
+ i5 }- h7 i: c s4 C- H工作底稿 Worksheet ! R- j# m1 [1 R3 N1 v5 h/ {
多步式 Multi-step
+ d+ f2 O8 l0 l [+ Z6 U单步式 Single-step & Z9 d4 L" I( K) L8 z
-----------------------------------------------------------
+ ~ ?, N9 _1 D0 ?- F2 b（12）财务状况变动表
, a4 \( N7 q z, b财务状况变动表中的现金基础 SCFP.Cash Basis
( ~5 M6 e; A; Q9 g* M- F（现金流量表）
' L! r% i) q6 I9 p财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 5 g7 a. z6 s; {
（资金来源与运用表） 2 g. s7 m- y+ f# }
营运资金 Working Capital % U' R" J5 t! V1 `- X
全部资源概念 All-resources concept + U' f' Y0 U& U6 `' J$ z
直接交换业务 Direct exchanges + Y% Q3 Y, P& F- b, S
正常营业活动 Normal operating activities
, H- [( g% A4 p% ?0 |" M财务活动 Financing activities
( P6 x4 F) _3 |6 j( H投资活动 Investing activities
9 u$ a2 d K) n& S) [-----------------------------------------------------------
2 z0 i, j9 T. Q. @' Z* N（13）财务报表分析 0 M8 f! [7 X# p5 P1 s
财务报表分析 Analysis of financial statements + N; V/ ~: l4 H4 V$ n5 l% a& o
比较财务报表 Comparative financial statements : O$ d& Z7 O8 R, A$ J: K- J( K
趋势百分比 Trend percentage
5 I3 c: w7 g, z( C( a: M* L比率 Ratios % o5 V8 ~( H/ E+ V
普通股每股收益 Earnings per share of common stock / ?& \8 ? A& s- u+ X
股利收益率 Dividend yield ratio
6 H; u( y& Q. Z+ j/ o9 Z7 T价益比 Price-earnings ratio 1 ~; c& X6 b0 A2 [& L- f1 q
普通股每股帐面价值 Book value per share of common stock
+ b3 Q( q2 F6 Q: D$ Z资本报酬率 Return on investment
) c, |( ^: s" \. Z9 d+ z/ T0 Y/ m总资产报酬率 Return on total asset / A) L) ]5 z+ c) k7 \
债券收益率 Yield rate on bonds 2 l, s$ ?6 B+ p" e' u' X
已获利息倍数 Number of times interest earned
( m _' {2 l" D% D5 y6 s债券比率 Debt ratio , M0 j# V/ E, n2 o& f9 X' N, O
优先股收益率 Yield rate on preferred stock 2 ~. n4 V6 E; k. ~2 C2 M! S
营运资本 Working Capital
4 r* b3 M9 j, y- S周转 Turnover
6 d& [1 b; b- u/ c; s存货周转率 Inventory turnover 2 `: e5 M& ~- Z9 V/ F8 W( D1 P* Y
应收帐款周转率 Accounts receivable turnover
% o9 W! _* q* |* S# q7 s- J流动比率 Current ratio
1 b0 ~8 @ m+ E1 ]速动比率 Quick ratio
5 s& w; N# e! Y- O! a酸性试验比率 Acid test ratio
# B; X( {/ Q# W$ O------------------------------------------------------------ ; \ p0 e- G+ k: @; h
/ T% O4 f9 J: ]3 t: E4 ]# ~+ ^/ ?
（14）合并财务报表
& b4 `$ r5 Q2 o1 u- l1 ^7 ^: l# M7 ^& F合并财务报表 Consolidated financial statements
* V" s4 X8 D7 l* W3 b9 |7 E吸收合并 Merger
' m- {8 s$ u4 Y5 T- Y创立合并 Consolidation & y$ P3 ~2 }8 E( b
控股公司 Parent company
( k2 G$ g$ M& N2 V3 [5 Y0 `/ L附属公司 Subsidiary company + u4 _3 [/ J" |6 D2 Y* f
少数股权 Minority interest
* w/ T3 L- E) S7 {权益联营合并 Pooling of interest ' {( d: r8 _" w+ r
购买合并 Combination by purchase
% K" ]; @8 g# k- H J a9 k. b权益法 Equity method 2 [, }( I, K1 B1 k0 X
成本法 Cost method # L! @7 c5 a* C6 N
8 V' T# `% Z5 m6 ]- t) v------------------------------------------------------------
j4 r0 P d) E' N% }（15）物价变动中的会计计量
) u7 c+ G- g/ q" k, o' t. |3 c物价变动之会计 Price-level changes accounting 0 X9 W; u9 O9 d% ]- S1 w# m, B
一般物价水平会计 General price-level accounting
) Q' ^0 U5 A2 M/ [6 X c/ N货币购买力会计 Purchasing-power accounting
0 R) h) b- f- _/ Q% _" S+ X统一币值会计 Constant dollar accounting
9 |9 O9 S _, P% c* q历史成本 Historical cost
8 J# L* z( J4 o5 z) e0 t8 f现行价值会计 Current value accounting
% W4 X* ]9 r& k/ _* w; w/ `+ i现行成本 Current cost + Z7 C: A9 I! }% x6 v9 R; u* r
重置成本 Replacement cost % ^. H, ^. m7 }+ R) g
物价指数 Price-level index
/ v3 r8 g+ j. I V) c国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
! d. l$ J+ R& k9 W消费物价指数 Consumer price index (or CPI)
2 U- e. z$ L$ O7 _" r* C4 {批发物价指数 Wholesale price index ! X5 g$ p+ S! ~) K5 @
货币性资产 Monetary assets
3 E& A. q K/ K! ~. V# F8 e货币性负债 Monetary liabilities + O3 h$ a6 w [: z
货币购买力损益 Purchasing-power gains or losses 2 ]& o6 S5 `( e7 }3 S8 G
资产持有损益 Holding gains or losses
! O* o4 g* |* C9 I. `未实现的资产持有损益 Unrealized holding gains or losses
7 V) T& Y) y# K% d) O0 d+ t: D现行价值与统一币值会计 Constant dollar and current cost accounting |
|
狗仔卡
发表于 2005-7-7 14:48
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主
发表于 2005-11-13 11:42
