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（1）会计与会计理论
+ y' @% c1 D* ?) _3 I( b! l) P+ ^会计 accounting
$ D. _! l: V, c2 Z4 w) a决策人 Decision Maker
% ?; T) c3 L2 ?4 \投资人 Investor , u* s5 O/ F, y4 }
股东 Shareholder + Y- |- O C8 B, a) i( O
债权人 Creditor , ?/ B( e2 l. A( E1 F
财务会计 Financial Accounting
' M; r) n/ ?0 a& _5 n9 Y7 Z2 Q* p管理会计 Management Accounting ! w, S! w0 N9 y; J/ b) l" ~) v6 O
成本会计 Cost Accounting - |( d& ^+ G8 m8 `: P& O. A2 Q% J7 u4 C
私业会计 Private Accounting / d5 i7 p3 F ^7 b: u& ~" M$ ~
公众会计 Public Accounting ( L* G4 ?$ R* { ^9 w" u" I
注册会计师 CPA Certified Public Accountant
: V4 J& e( t$ \8 R o2 r8 G- @国际会计准则委员会 IASC # `# i( T/ f l# M
美国注册会计师协会 AICPA 9 I9 t! M& g" \) K6 v9 d x
财务会计准则委员会 FASB
6 h# S, L) k x1 T) l+ c4 g5 F管理会计协会 IMA# [/ f( x) G7 ~8 J, u
美国会计学会 AAA 5 W( J, s& b6 M" z ]
税务稽核署 IRS
0 Z8 f, I v. M9 N/ f独资企业 Proprietorship : k1 _0 o: J- P3 c9 L/ \
合伙人企业 Partnership ) E0 P& E2 |# B2 ?; O% C5 _
公司 Corporation 5 E; y" D3 H) B: C9 r0 w
会计目标 Accounting Objectives
* D" B- Y! w$ r8 H会计假设 Accounting Assumptions
2 L2 n9 |" e, S1 ?- M! c会计要素 Accounting Elements
2 D9 r1 X: v7 o, S+ G* z会计原则 Accounting Principles
* w n% C# {, J! S3 T" d5 J会计实务过程 Accounting Procedures
' `2 e- O3 L" W% X0 r/ @. Y3 ^5 K财务报表 Financial Statements 3 Z& b' |5 X V( n! s+ k
财务分析Financial Analysis
* O5 s3 z$ [: `; @* H9 \" E会计主体假设 Separate-entity Assumption . N8 \' B& ?* ] g2 l" @
货币计量假设 Unit-of-measure Assumption
/ J) t" S/ M' ?& y) [$ X+ C6 V ?持续经营假设 Continuity(Going-concern) Assumption
/ H s5 n- ?1 a: f2 I会计分期假设 Time-period Assumption
4 ?; {) y8 Y; c' T资产 Asset ' p+ o5 e# V1 ?0 C' ^+ n
负债 Liability
' U; J2 o7 ~" @- B业主权益 Owner's Equity 0 F! g# B$ ~! {; Y. z5 _
收入 Revenue
7 O; S$ h( D( h v% @& G4 o7 y费用 Expense
& H# u# Q; h! `3 t* i2 v收益 Income ! Z" T7 l7 q9 y0 a
亏损 Loss n6 ?$ ~& ]2 ^4 s" ~. N
历史成本原则 Cost Principle & j# Y$ L& P5 X1 y: i* x
收入实现原则 Revenue Principle + L& h/ a6 ]( c6 Q9 H; g
配比原则 Matching Principle ) ^1 C B, X" V5 P* @
全面披露原则 Full-disclosure (Reporting) Principle 2 {: \+ d+ j0 O- d
客观性原则 Objective Principle
/ ]# n/ Y! V7 N/ l9 W Q9 R一致性原则 Consistent Principle
c" T4 n0 ~5 N) f/ n+ `可比性原则 Comparability Principle
7 ]8 e# j, g/ _: x3 J+ G& P重大性原则 Materiality Principle
2 \5 z5 _" D: I0 X$ u9 e5 g稳健性原则 Conservatism Principle
- v! @) K g; ~" {权责发生制 Accrual Basis ' [- q7 a& f# R) e' q( r
现金收付制 Cash Basis 7 J5 ^/ K O5 `( o8 A9 z
财务报告 Financial Report
! B# g' B! f: g @- N7 a流动资产 Current assets : [* C9 v/ f, r/ n, D5 o+ o
流动负债 Current Liabilities
4 P8 J5 O( t/ ?& [" L3 }长期负债 Long-term Liabilities + m6 B7 n6 @" J
投入资本 Contributed Capital
3 j# l$ E5 K: x2 b3 V1 X留存收益 Retained Earning
: M+ Q; P9 D" {# r8 U8 E7 k4 u2 R2 R* a- ~; r/ D- ~
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（2）会计循环 ( v7 ^- M8 k% t" R
会计循环 Accounting Procedure/Cycle 0 y4 ~% c0 ^, W+ ^8 f! x% T
会计信息系统 Accounting information System
# ^! a$ G$ W) I帐户 Ledger
$ u* t$ @5 _& H1 r Z, P会计科目 Account
8 i9 I9 N ]" Y1 e7 Q! u& t会计分录 Journal entry $ M- F3 d' e+ ?- x! I/ O
原始凭证 Source Document 4 {; L% ~+ F# f+ i, `' B$ H! s
日记帐 Journal
. ]2 b' s6 z% [# S0 h总分类帐 General Ledger 4 @9 Y) I$ T* f- y+ ?
明细分类帐 Subsidiary Ledger 2 u- Y, T& J: [
试算平衡 Trial Balance
+ B" F! h9 r2 ]) `7 p4 q5 ^现金收款日记帐 Cash receipt journal $ _0 T% r E( |' ^8 R
现金付款日记帐 Cash disbursements journal 5 N8 t8 Z4 b8 Q" g% j; G2 a/ l5 S: A" g
销售日记帐 Sales Journal $ C# c( B: ~/ H/ s2 N7 X
购货日记帐 Purchase Journal
7 S3 W( [8 ^3 h7 b普通日记帐 General Journal
; ^% d* J7 B d9 d: O工作底稿 Worksheet
! d3 O; ]. w8 h! r调整分录 Adjusting entries , d+ M% V. v8 X4 W" j: v
结帐 Closing entries - G/ E, J& u5 L
3 q+ l5 E% J9 v, D6 T: ]
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（3）现金与应收帐款
& v4 d' v7 R! h3 x3 `& S现金 Cash ; T( C% V% s# O
银行存款 Cash in bank ( v5 q9 N; o" Z5 j
库存现金 Cash in hand
0 `- M B% X& j' B7 B/ E: @3 V" E+ ]流动资产 Current assets : A! `$ J0 b1 V& B
偿债基金 Sinking fund 6 k6 c) \$ [* Z
定额备用金 Imprest petty cash 4 W) X6 E6 N! |% X: I) s
支票 Check(cheque) 4 b7 g. _; r, I1 |& B: v
银行对帐单 Bank statement
+ n! m! s! h3 }) T. X% U银行存款调节表 Bank reconciliation statement
8 `' F/ N9 t2 A: b在途存款 Outstanding deposit
7 r8 ~; y1 U. K9 j- f, @) }) R在途支票 Outstanding check 3 k1 V4 _1 P* F* `3 Y2 \/ o( J
应付凭单 Vouchers payable 5 q( D% |( g) }2 Q5 _
应收帐款 Account receivable
9 A+ t D. |% b; S/ F1 A6 n应收票据 Note receivable / j7 ]. I3 t% x3 i
起运点交货价 F.O.B shipping point
6 W8 b8 s2 x/ A& o$ M- d5 d; R目的地交货价 F.O.B destination point & X6 e2 F& F. ]7 C8 w
商业折扣 Trade discount
$ p3 `( T9 v8 S/ i' {现金折扣 Cash discount
4 f2 {! W8 P7 N7 J; ?) ^销售退回及折让 Sales return and allowance
( x$ b0 s- ?4 L/ V5 B0 A" L; k9 c坏帐费用 Bad debt expense , V, {( y( V9 M+ n
备抵法 Allowance method : M1 d6 X2 Z' [' F3 I" R
备抵坏帐 Bad debt allowance
1 _; R$ q- }; R+ ]2 G损益表法 Income statement approach
- O" T- _+ R2 _4 M资产负债表法 Balance sheet approach , X! s8 q& ], F3 A1 ~, P* V
帐龄分析法 Aging analysis method , P( V3 r: W9 N, l3 {7 p
直接冲销法 Direct write-off method
% E8 s, T% Y: B; z$ a带息票据 Interest bearing note
9 e3 o- v: E' J0 R% W+ U* z1 [* |不带息票据 Non-interest bearing note
+ @. y2 c+ G, { f" l( n$ G0 m出票人 Maker
+ Q. _4 H$ Z/ m4 b5 r. {! n s b受款人 Payee
9 f. b* S' \6 G5 E/ |本金 Principal 1 s r) p/ f5 ^; n. E6 T% Y" z4 [
利息率 Interest rate
0 b+ Z* `3 z( z/ X' Y' z到期日 Maturity date ; ]1 {: p& a. c. d. [8 b% W
本票 Promissory note
% l3 j( J8 u0 L& g/ z6 m. \! v3 T贴现 Discount
* v4 p. C- c8 V- S, k背书 Endorse 8 X! ^+ f2 z5 C1 f- j- z: C
拒付费 Protest fee
8 d1 W- p5 r! i4 P% f+ T9 B5 V" J6 L4 s0 q7 o- B/ l
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6 b: }9 n% m3 l$ W% i4 k（4）存货
- H, L3 y* x9 Z存货 Inventory - k9 x: g4 X; |
商品存货 Merchandise inventory ! o. k5 b) ]4 {! O% `* I
产成品存货 Finished goods inventory
1 X7 f6 b2 M& R1 f1 j8 x在产品存货 Work in process inventory ! } ~+ U3 t8 Y0 L9 y
原材料存货 Raw materials inventory
, W/ Q9 o- w/ l3 v9 }起运地离岸价格 F.O.B shipping point
5 j. g. p- V0 B$ k: i c目的地抵岸价格 F.O.B destination 7 O' D, a, C. n# b5 ?! E
寄销 Consignment
! ]' g; r4 a) h) Q5 B: b, L. T% @8 w1 |寄销人 Consignor - c$ z, f# A' L0 T# b* D
承销人 Consignee ) \0 o0 G( H8 J4 w9 P
定期盘存 Periodic inventory 2 {( p/ A9 Y+ m! B2 N
永续盘存 Perpetual inventory6 H4 R, n& [. ?$ t
购货 Purchase
. w9 N6 I! o& j0 U0 }1 l& T购货折让和折扣 Purchase allowance and discounts
! H1 a; J+ C, y6 B! w0 ?7 c存货盈余或短缺 Inventory overages and shortages
- w; ^0 E# b3 u分批认定法 Specific identification - G9 v+ \$ @6 l* b
加权平均法 Weighted average 7 H ]' f0 c# z7 Q1 d0 e
先进先出法 First-in, first-out or FIFO * I O5 I2 S2 \/ ^1 k" n
后进先出法 Lost-in, first-out or LIFO
& t& i. J% n2 Q9 i; Z: Q移动平均法 Moving average
5 \% d' T) s" V, N成本或市价孰低法 Lower of cost or market or LCM , Z5 V$ h9 R: {
市价 Market value 3 x+ S6 r; J& b) x' D9 W
重置成本 Replacement cost
" M1 X3 K" e+ H% h! ]5 w可变现净值 Net realizable value , K ^5 s$ R7 T1 ]- |# t
上限 Upper limit # P: S: e* l. p* J! q4 L
下限 Lower limit
+ ~" |+ e/ G4 N; n# [2 |# U) p! u毛利法 Gross margin method
' N s" A/ X3 p, e零售价格法 Retail method : ~. [6 J1 Y( C5 `2 {& V
成本率 Cost ratio " x0 s: \9 Y, L0 ?& b
/ d2 j+ ?5 c$ L. @3 o$ S------------------------------------------------------------
0 ^- B4 U1 _ y( }( v9 b3 f z# e/ l（5）长期投资
( F* t* s( Y3 r5 ~长期投资 Long-term investment / n8 u* { M% m. U) C
长期股票投资 Investment on stocks
$ B1 Q* n! Y8 _: t) |' V长期债券投资 Investment on bonds
- Y0 H$ k m1 J, N& G6 v7 H( }7 H( c7 F$ q成本法 Cost method
M5 b6 j3 R9 r# p: d$ {8 u1 m权益法 Equity method 1 i! O: ~9 B+ }5 k" |/ u0 O$ C
合并法 Consolidation method 1 U* M& G$ l" A" b
股利宣布日 Declaration date 7 d. x6 X8 O; x+ ]0 F3 S/ H6 _
股权登记日 Date of record
3 w8 n/ }9 M" S# J: u, V2 I除息日 Ex-dividend date
& E6 U K8 `# {6 q5 t付息日 Payment date
* I' e5 x$ ^' _债券面值 Face value, Par value
# y) k& }8 b0 ~9 l2 }9 K) V债券折价 Discount on bonds 3 E: U! w1 N! X: a: O5 N
债券溢价 Premium on bonds
. z0 V+ v+ E+ t: }* d; R0 Q1 x票面利率 Contract interest rate, stated rate 9 v2 n, i. t% u5 O) m: D5 k* A
市场利率 Market interest ratio, Effective rate
" Z2 Z/ t* R+ f' d普通股 Common Stock
I1 L7 C' c6 t9 u# \" B优先股 Preferred Stock + a4 \7 H2 I" V$ F# H$ h: c
现金股利 Cash dividends
% t1 H1 f1 [1 q3 A! K股票股利 Stock dividends ' K3 \2 r8 t% t2 x7 {3 n. J6 y" Z
清算股利 Liquidating dividends 5 A6 \$ M# x* Q& n0 y
到期日 Maturity date
0 ?7 A( J, L: l/ g- V. u到期值 Maturity value / @4 }5 w- _ b: x- ~, _! Q! o
直线摊销法 Straight-Line method of amortization 9 u; a7 O2 c' n
实际利息摊销法 Effective-interest method of amortization! {1 D8 j w0 S8 }0 ^. j8 M
$ z/ y! H, c V# c' y- M
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+ D9 k, W+ C' ^4 B/ J（6）固定资产 0 N/ L* E6 c4 F2 d- L% [
固定资产 Plant assets or Fixed assets
" }# {& g/ h! T! n M8 L原值 Original value
# T; D! j1 e V$ r) v1 G0 Z预计使用年限 Expected useful life
& \$ S- c* H. c7 V7 u预计残值 Estimated residual value
; G4 D+ z$ S' \ Q( U* U! J7 ]折旧费用 Depreciation expense
3 s; M- F, k8 k) x0 A: M/ [累计折旧 Accumulated depreciation * x/ B/ T! h, ^- p
帐面价值 Carrying value
9 ?9 b& T) z, `应提折旧成本 Depreciation cost
) g; o" w; S" {' k8 w. t# Q净值 Net value 9 z1 G& o# q( N e" r# A
在建工程 Construction-in-process
9 x4 C8 p+ X4 D5 K& l S) ^7 J" ~- e磨损 Wear and tear
7 S5 M& K: c1 W5 o7 `7 f z过时 Obsolescence o! B0 w. A9 x
直线法 Straight-line method (SL)
. \$ D$ O5 z5 c5 n! m+ T工作量法 Units-of-production method (UOP) 9 d2 T8 g3 ^% U; B0 I L7 M
加速折旧法 Accelerated depreciation method ) Z. L1 I5 W2 i+ A/ r1 w- G! t: y
双倍余额递减法 Double-declining balance method (DDB)
. `* {% y+ v* _年数总和法 Sum-of-the-years-digits method (SYD) 2 F- q* r* j* L$ b* ]- L0 @
以旧换新 Trade in
+ p1 k! Q) k4 E8 h' b" B6 P经营租赁 Operating lease 7 F/ G( U, O1 e5 Z6 }8 n* x' K
融资租赁 Capital lease * [, v1 V* ~% q6 s8 {
廉价购买权 Bargain purchase option (BPO) : E0 P1 |) O; o7 V. K
资产负债表外筹资 Off-balance-sheet financing 7 U1 m5 r& |7 ^; t+ L+ j
最低租赁付款额 Minimum lease payments& z. T2 B: O6 _& ]! l
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0 \7 b2 u. Q3 K: j( h（7）无形资产 0 m* U1 t; L/ @% p3 ~. I2 _" J
无形资产 Intangible assets & o0 q" G( n7 x9 V' M6 X
专利权 Patents
$ O l5 c# X, U) y. ]商标权 Trademarks, Trade names
) E& x/ `5 ~4 n著作权 Copyrights
2 v! R& j e% X5 d" j8 a. `4 ]" P特许权或专营权 Franchises
0 T4 [7 m, H3 [商誉 Goodwill
& l9 Y& Y5 F% M& `/ C+ P开办费 Organization cost ; ~! |- I7 k' w4 q( z
租赁权 Leasehold
. O, [8 M: J" }1 ?' e+ W ]. ]5 I摊销 Amortization * F: ~! i- h, j; Y2 P1 P
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1 E# I! V. g( X+ Z/ i7 _（8）流动负债
1 p" z4 Y0 D3 Y2 k k负债 Liability 9 R1 k3 h6 T; H
流动负债 Current liability 7 D7 Q, ?9 |- P5 m
应付帐款 Account payable
; H3 {6 D8 d8 A# o; o应付票据 Notes payable
: ^; h8 }3 r, G% R8 {* F贴现票据 Discount notes
! R- @: G) `0 n: A5 a( N2 t; ~长期负债一年内到期部分 Current maturities of long-term liabilities
7 {4 n% ^; i X6 A. b Q! W& J6 Q应付股利 Dividends payable
4 S9 ^" a% P9 a2 `* J: t预收收益 Prepayments by customers $ r* ~8 j) }& A# `3 H: A
存入保证金 Refundable deposits ) Q' |' W% B: u
应付费用 Accrual expense . b$ g6 s2 }3 r/ u. I/ ^
增值税 value added tax
" b. i' {$ R- {营业税 Business tax
/ J- W' Z8 U: Q, z% l" g6 f- r# N应付所得税 Income tax payable % ^+ f/ K' [6 o0 Q$ m; `8 F
应付奖金 Bonuses payable
* L% `% ?6 I( `1 z+ R& e产品质量担保负债 Estimated liabilities under product warranties
; G8 @2 }" V% O; _赠品和兑换券 Premiums, coupons and trading stamps 2 D0 E; }9 B5 _0 o# I& S
或有事项 Contingency 7 }+ a) c: l3 K
或有负债 Contingent " ~' t4 M* h t3 t
或有损失 Loss contingencies
: w% a+ r' e1 p* x' ]或有利得 Gain contingencies $ ]! G f; s& \( X' i, T
永久性差异 Permanent difference 9 n& E9 j6 }& u$ Y( T5 M& m! f
时间性差异 Timing difference * y& K: `8 E6 Y8 t
应付税款法 Taxes payable method % u U2 \3 _( I7 d8 I- v
纳税影响会计法 Tax effect accounting method
7 | R$ ?! z1 C) T& g递延所得税负债法 Deferred income tax liability method
; j& Q, e$ | z p x" F
% b5 G+ F; r) D9 A. V( c, ]------------------------------------------------------------9 Q: Y5 F! w4 q, @0 e" c
（9）长期负债 , D- z. d+ X) e' ?' H. n; t) D" t
长期负债 Long-term Liabilities # c& d" Q9 L: \- ~8 C- x% _
应付公司债券 Bonds payable
- H& I) T+ @, G5 F有担保品的公司债券 Secured Bonds $ p' [' J8 K9 F( V7 e0 D6 V( o& n
抵押公司债券 Mortgage Bonds
7 ]2 W7 G' K& c! N+ i: L+ f保证公司债券 Guaranteed Bonds
0 w) [& k2 [/ R R" c! T信用公司债券 Debenture Bonds
; |" k8 E! L6 G一次还本公司债券 Term Bonds
: k N2 ~0 T5 H3 e分期还本公司债券 Serial Bonds ; W7 ~1 \3 A: n* A' I
可转换公司债券 Convertible Bonds
! g5 \, h& v# w可赎回公司债券 Callable Bonds
+ r) n9 \, d3 J7 z! O, s% A5 p2 b可要求公司债券 Redeemable Bonds 3 ?, j5 X4 p1 }4 W8 `# }
记名公司债券 Registered Bonds
% e+ p8 \& U8 f' s" {/ I5 V% L无记名公司债券 Coupon Bonds
% h6 T" y m. E4 N5 D普通公司债券 Ordinary Bonds
, Y( G+ I6 c( ^4 h7 l收益公司债券 Income Bonds
! c F! Y# g7 t% ~5 I. E8 E名义利率，票面利率 Nominal rate
& a m, N+ R/ I实际利率 Actual rate ( x" P8 u: y" {( \2 X
有效利率 Effective rate ! o1 M( c$ q* \( x1 G
溢价 Premium 7 e- F* u g) ^& I6 v; l
折价 Discount ) S+ Y- m) l$ W2 q1 A5 u2 b8 k
面值 Par value
: a+ S$ |3 `) d3 \' u7 o直线法 Straight-line method $ |- c, v; C8 D9 P5 E, }
实际利率法 Effective interest method
% q7 v" ^% g8 r+ ] o- N0 X0 L& t) ^到期直接偿付 Repayment at maturity - F. Y+ U% k9 O2 F" M( }
提前偿付 Repayment at advance
+ }: J2 @, Y+ k7 l" i$ D偿债基金 Sinking fund
* l I; M' \/ E# \% K长期应付票据 Long-term notes payable
# E5 n. K: B' R0 e0 y+ u" d3 K抵押借款 Mortgage loan
! B, T& p0 V4 u$ D--------------------------------------------------
& |% S5 D w' E; \0 }$ ~! p（10）业主权益 + {2 o: x* d' b+ g6 ^) n' ?
权益 Equity
. J5 v: d" v! h' W业主权益 Owner's equity
; S$ N- l- s2 s+ |7 M股东权益 Stockholder's equity
6 G! f6 Z- D4 J5 i投入资本 Contributed capital ' J) w' V8 C7 x* ~
缴入资本 Paid-in capital
2 P- J! w7 a( L3 o股本 Capital stock 5 E) E' O2 l/ \$ ]
资本公积 Capital surplus ' I! r- ?- R8 H; P' \
留存收益 Retained earnings " E& b5 o5 x3 R+ z6 ?4 T
核定股本 Authorized capital stock ( l' n+ Z, G! x5 A5 D. J
实收资本 Issued capital stock & @' U& K! ]- E4 x: p& ~) b+ o
发行在外股本 Outstanding capital stock
% `$ {3 f+ U7 S9 Q库藏股 Treasury stock
! S" V" `( |& N1 Z$ D8 u* F# x5 J普通股 Common stock
% B$ f" v( B, k L0 m. P$ z( n8 E优先股 Preferred stock
5 ?1 ^) C0 k5 Z/ w a* h累积优先股 Cumulative preferred stock + X( X/ h) u3 w' P
非累积优先股 Noncumulative preferred stock
3 O6 W7 I1 Y, m2 x/ s5 t# X% B完全参加优先股 Fully participating preferred stock + O3 x6 X, C9 Y3 s1 q2 X
部分参加优先股 Partially participating preferred stock
, F; B: l; R4 }6 m: S# u4 }非部分参加优先股 Nonpartially participating preferred stock 0 x$ a* i, W, p/ z. @* ~& \ B
现金发行 Issuance for cash + h- g/ p# H& s7 X
非现金发行 Issuance for noncash consideration 9 i- ]+ w% z3 ~4 s, {) B
股票的合并发行 Lump-sum sales of stock ; m2 }$ C! k1 D1 y8 b! t9 S+ U* c0 g8 A
发行成本 Issuance cost
4 ?3 W8 H$ t3 q成本法 Cost method " y" y8 j) A- w7 [6 U4 V9 U1 [/ v# S7 ~
面值法 Par value method . Z+ J- j2 Q. q% R) R! d
捐赠资本 Donated capital 1 y3 i* K9 q/ F9 w
盈余分配 Distribution of earnings
) X: f5 F- A4 a1 W7 s2 Q5 ^7 ?股利 Dividend
& t7 V1 G9 |$ [, R股利政策 Dividend policy
2 m- s9 V( V: w. c) u# g8 y7 m9 ?6 u宣布日 Date of declaration
4 T4 \+ r3 v- n2 f/ e( ~" n股权登记日 Date of record , Q, K' K. i3 K+ z: q- N6 E
除息日 Ex-dividend date
4 V% ? @% h* E* S+ j股利支付日 Date of payment & G9 l2 H% ]3 }8 `9 a/ w
现金股利 Cash dividend & D W* F/ P+ A4 G3 [; j
股票股利 Stock dividend
) b+ u ~0 Z$ K$ n; `拨款 appropriation ) Z0 V0 u2 p( S" O
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# V! P, t$ N% p: A5 _（11）财务报表
% k; k9 {7 ?0 g! T3 m% z财务报表 Financial Statement
c2 F8 N& @! V/ I6 c, v资产负债表 Balance Sheet
) P- F) v6 t. g收益表 Income Statement ' Y- j+ I ?( s9 l) a) ^3 X, ~
帐户式 Account form ( Q" @0 F _, T9 t
报告式 Report form 7 b( g9 {- E' b# P x
编制（报表） Prepare
$ O! `" E! B( j+ n& [工作底稿 Worksheet
( w! ]& S5 g* A+ E1 b# ^, b# p多步式 Multi-step & Z. s l! q) k. _; X2 P$ z
单步式 Single-step 2 g. y; \- P& k+ n
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, N9 E6 {, a9 y& a3 |# L/ L（12）财务状况变动表
+ y3 ?5 x2 G; [) V" _财务状况变动表中的现金基础 SCFP.Cash Basis 4 w( A( E; y; A+ U; d( ]
（现金流量表）
, t* H+ \ Y. z$ B财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
. r! }$ N. v( h) e3 |/ d1 E6 u3 \（资金来源与运用表）
& U- }7 a+ U; `2 e$ B2 o营运资金 Working Capital
$ h6 l5 B3 U( [) P- n全部资源概念 All-resources concept J: t* T* a9 Y3 A1 z' V' {( D) V
直接交换业务 Direct exchanges , e7 O0 m4 g1 Y
正常营业活动 Normal operating activities
' l+ K9 x1 L) p财务活动 Financing activities
" a( q6 n# e: w$ d, q6 Z' d) D投资活动 Investing activities ) M- C6 W. x1 E! o
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& X4 h4 ~ r$ q$ ~" P2 A（13）财务报表分析 ) M- P& ~$ t0 ~: X* \6 g1 Z
财务报表分析 Analysis of financial statements
3 R2 R7 Q, u `, x( B8 g比较财务报表 Comparative financial statements 3 p# p) e& y% i
趋势百分比 Trend percentage
$ I" Y& g* P C7 G' B2 J9 x$ W D比率 Ratios
q$ K# S, P& F% F普通股每股收益 Earnings per share of common stock
% K( r- O5 ]8 x7 ^, j: x! e股利收益率 Dividend yield ratio * T+ R9 s$ Q: ?6 L
价益比 Price-earnings ratio ( `. X4 Q5 [& x" J* O+ W
普通股每股帐面价值 Book value per share of common stock 1 T/ B4 x' g( {" s7 v, C
资本报酬率 Return on investment % D9 P# m" G" p5 W
总资产报酬率 Return on total asset
: L: d. L' ?2 H$ d债券收益率 Yield rate on bonds $ q1 H( ^9 ]. _& w9 u6 F' R
已获利息倍数 Number of times interest earned 0 X- o6 c2 X. O/ E8 t0 J
债券比率 Debt ratio / ~/ L, y; n. F1 W) X
优先股收益率 Yield rate on preferred stock . n% Z7 _6 }4 y7 k6 n0 y0 X8 ]3 k
营运资本 Working Capital
/ e D1 \- y; J周转 Turnover ( t# e1 X0 V, W4 B+ z O3 i; J
存货周转率 Inventory turnover
: `6 h9 G" }8 B- S. G应收帐款周转率 Accounts receivable turnover
8 X2 u7 \* X( d3 T( x流动比率 Current ratio
; B q3 i7 }3 {: u速动比率 Quick ratio
* Y z# @( I- @ v% h! H8 L酸性试验比率 Acid test ratio
' }: B- g5 y9 l2 ^2 X$ V3 G------------------------------------------------------------
: e9 z2 w0 s# L% u
, v( B5 [" p& q1 I' J: C（14）合并财务报表
0 Q) J3 t3 r/ M+ g. S& p合并财务报表 Consolidated financial statements # \4 U4 Y7 c( a
吸收合并 Merger + `: a* v4 Q. J" N* J D
创立合并 Consolidation
8 i5 z) F3 V" J3 c( V: S控股公司 Parent company + t6 P1 M; y$ t* x
附属公司 Subsidiary company # m2 y3 Z, V8 N. y! B7 L
少数股权 Minority interest
% `0 [. ]2 p2 ~5 w) ]' e" o权益联营合并 Pooling of interest
* M8 T1 k, k1 y购买合并 Combination by purchase 5 Z& b/ c0 a+ n9 k9 S4 d# G* g: A
权益法 Equity method 1 A8 w4 C4 ?2 H( w1 P! e
成本法 Cost method
+ t: a- F2 R/ O& O d
7 d# M1 Y6 Z0 h0 K3 C------------------------------------------------------------3 z1 e( B1 v F" }
（15）物价变动中的会计计量 7 I) W! F8 y* c2 d; J# _
物价变动之会计 Price-level changes accounting
2 t3 C2 Q0 ]% G! y一般物价水平会计 General price-level accounting
0 ]8 N$ G; R. I6 z* A$ p货币购买力会计 Purchasing-power accounting
7 R8 R+ v) I# |7 a统一币值会计 Constant dollar accounting 7 ~9 ~* V i( y9 t
历史成本 Historical cost
0 Z0 G3 c$ w& G6 ~* P, J9 l- a现行价值会计 Current value accounting + F* l1 u" d l2 Q3 q8 f
现行成本 Current cost 4 c& Q2 C9 t; H Z
重置成本 Replacement cost
# H: ^+ ^) _& @! F7 v# H" J% I物价指数 Price-level index 6 O' [5 W# d# U- q% h
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 7 W5 F+ ]0 q i5 O% X* q. q8 f) [
消费物价指数 Consumer price index (or CPI)
' F% ]% Y2 L @6 x' W( E0 {. e1 b批发物价指数 Wholesale price index
* s/ E+ v7 l1 f, b货币性资产 Monetary assets ' y" L) `$ [5 l: ]
货币性负债 Monetary liabilities
8 y7 q% L+ g$ }' E; M1 J6 N0 Q货币购买力损益 Purchasing-power gains or losses
/ Q/ w, x# b0 T! A. M( s4 s资产持有损益 Holding gains or losses
- v1 m( s; v. ~. v未实现的资产持有损益 Unrealized holding gains or losses
: D# x+ x# s. }5 F" z7 J l5 A6 U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
