1、會(huì)計(jì) acco unting決策人 Decision Maker投資人In vestor股東 Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì) Financial Accounting管理會(huì)計(jì) Management Accounting成本會(huì)計(jì) Cost Accounting私業(yè)會(huì)計(jì) Private Accounting公眾會(huì)計(jì) Public Accounting注冊會(huì)計(jì)師 CPA Certified Public Accountant國際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC 美國注冊會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA 美國會(huì)計(jì)學(xué)會(huì)AAA 稅務(wù)稽核署IRS獨(dú)資企業(yè) Pr

2、oprietorship 合伙人企業(yè)Partnership 公司 Corporatio n會(huì)計(jì)目標(biāo) Accounting Objectives會(huì)計(jì)假設(shè) Accounting Assumptions會(huì)計(jì)要素 Accounting Elements會(huì)計(jì)原貝U Accounting Principles會(huì)計(jì)實(shí)務(wù)過程 Accou nting Procedures財(cái)務(wù)報(bào)表 Financial Statements財(cái)務(wù)分析 Financial Analysis會(huì)計(jì)主體假設(shè) Separate-e ntity Assumpti on 貨幣計(jì)量假設(shè) Un it-of-measure Assumpti on 持續(xù)

3、經(jīng)營假設(shè) Continu ity(Go in g-c oncern) Assumpti on 會(huì)計(jì)分期假設(shè) Time-period Assumpti on 資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益 Owner's Equity收入 Revenue 費(fèi)用 Expense 收益 In come虧損Loss歷史成本原則 Cost Prin ciple收入實(shí)現(xiàn)原則 Revenue Prin ciple配比原則 Matchi ng Prin ciple全面披露原則 Full-disclosure (Reporti ng) Prin ciple 客觀性原則 Objective Princip

4、le一致性原則 Consistent Principle可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權(quán)責(zé)發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis財(cái)務(wù)報(bào)告 Financial Report流動(dòng)資產(chǎn) Current assets流動(dòng)負(fù)債 Current Liabilities長期負(fù)債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning(2)會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) Accounti

5、ng Procedure/Cycle會(huì)計(jì)信息系統(tǒng) Acco un ti ng in formati on System 帳戶Ledger會(huì)計(jì)科目Accou nt會(huì)計(jì)分錄 Journal entry原始憑證 Source Document日記帳Journal總分類帳 Ge neral Ledger明細(xì)分類帳 Subsidiary Ledger試算平衡Trial Bala nee現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日記帳 Cash disburseme nts journal銷售日記帳Sales Journal購貨日記帳Purchase Journal普通日記帳Gene

6、ral Journal工作底稿Worksheet調(diào)整分錄 Adjusting entries結(jié)帳 Clos ing en tries(3)現(xiàn)金與應(yīng)收帳款現(xiàn)金Cash銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單Bank statement 銀行存款調(diào)節(jié)表 Bank recon ciliati on stateme nt 在途存款 Outstanding deposit 在途支票 Outstanding

7、 check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) shipp ing point 目的地交貨價(jià) dest in ation poi nt 商業(yè)折扣 Trade discount 現(xiàn)金折扣Cash discount銷售退回及折讓 Sales return and allowa nee 壞帳費(fèi)用 Bad debt expense 備抵法 Allowanee method 備抵壞帳 Bad debt allowanee損益表法 In come stateme nt approach 資產(chǎn)負(fù)

8、債表法 Bala nee sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人Maker 受款人Payee 本金 Prin cipal 禾利息率In terest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discou nt 背書 En dorse拒付費(fèi) Protest fee com存貨存貨 Inven tory商品存貨 Merc

9、handise inventory產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運(yùn)地離岸價(jià)格shippi ng poi nt目的地抵岸價(jià)格desti natio n寄銷 Con sig nment寄銷人Con sig nor承銷人Con sig nee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣 Purchase allowa nee and disco unts 存貨盈余或

10、短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification加權(quán)平均法Weighted average先進(jìn)先出法 First-in, first-out or FIFO后進(jìn)先出法 Lost-in, first-out or LIFO移動(dòng)平均法Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit下限 Lower limit毛

11、禾U法 Gross margin method零售價(jià)格法Retail method成本率Cost ratio(5)長期投資長期投資 Long-term investment長期股票投資 In vestme nt on stocks長期債券投資 In vestme nt on bonds成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method股利宣布日 Declarati on date股權(quán)登記日Date of record除息日 Ex-divide nd date付息日 Payment date債券面值 Face value, Par v

12、alue債券折價(jià) Discount on bonds債券溢價(jià) Premium on bonds票面利率 Con tract in terest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Com mon Stock優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash divide nds股票股利 Stock divide nds清算股利J Liquidati ng divide nds到期日 Maturity date到期值 Maturity value直線攤銷法 Straight-Line method o

13、f amortization實(shí)際禾利息攤銷法 Effective-i nterest method of amortizati on固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Origi nal value預(yù)計(jì)使用年限 Expected useful life預(yù)計(jì)殘值 Estimated residual value折舊費(fèi)用 Depreciation expense累計(jì)折舊 Accumulated depreciation帳面價(jià)值 Carrying value應(yīng)提折舊成本 Depreciati on cost凈值 Net value在建工程 Con stru

14、ct ion-i n-process磨損 Wear and tear過時(shí) Obsolesce nee直線法 Straight-line method (SL)工作量法 Units-of-production method (UOP)力口速折舊法 Accelerated depreciation method雙倍余額遞減法 Double-decli ning bala nee method (DDB) 年數(shù)總和法 Sum-of-the-years-digits method (SYD)以舊換新Trade in經(jīng)營租賃 Operating lease融資租賃Capital lease廉價(jià)購買權(quán) B

15、argain purchase option (BPO)資產(chǎn)負(fù)債表外籌資 Off-bala nce-sheet financing最低租賃付款額 Mi nimum lease payme nts(7) 無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán)Pate nts商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Fran chises商譽(yù) Goodwill開辦費(fèi) Organization cost租賃權(quán)Leasehold攤銷 Amortization(8) 流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債 Current liability應(yīng)

16、付帳款 Account payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù) Discount notes長期負(fù)債一年內(nèi)到期部分Current maturities of Iong-term liabilities應(yīng)付股利 Divide nds payable預(yù)收收益 Prepayments by customers存入保證金 Refundable deposits應(yīng)付費(fèi)用 Accrual expense增值稅 value added tax營業(yè)稅 Business tax應(yīng)付所得稅 In come tax payable應(yīng)付獎(jiǎng)金 Bonuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estim

17、ated liabilities un der product warra nties 贈(zèng)品和兌換券 Premiums, coup ons and tradi ng stamps 或有事項(xiàng)Contingency 或有負(fù)債Contingent或有損失 Loss contingencies或有利得 Gain contingencies永久性差異 Permanent differenee 時(shí)間性差異 Timing differenee 應(yīng)付稅款法 Taxes payable method 纟納稅影響會(huì)計(jì)法 Tax effect acco un ti ng method 遞延所得稅負(fù)債法 Deferr

18、ed in come tax liability method(9) 長期負(fù)債長期負(fù)債 Long-term Liabilities 應(yīng)付公司債券 Bonds payable 有擔(dān)保品的公司債券Secured Bonds抵押公司債券 Mortgage Bonds 保證公司債券 Guara nteed Bonds 信用公司債券 Debe nture Bonds 一次還本公司債券 Term Bon ds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Con vertible Bonds 可贖回公司債券Callable Bonds 可要求公司債券 Redeemable Bonds 記名公

19、司債券 Registered Bonds 無記名公司債券 Coup on Bonds 普通公司債券 Ordi nary Bonds 收益公司債券 In come Bonds 名義利率，票面利率Nomi nal rate實(shí)際利率Actual rate 有效利率 Effective rate 溢價(jià) Premium 折價(jià) Disco unt 面值 Par value 直線法 Straight-line method 實(shí)際利率法 Effective interest method 到期直接償付 Repayme nt at maturity 提前償付 Repayment at advanee 償債基金

20、Sinking fund 長期應(yīng)付票據(jù) Lon g-term no tes payable 抵押借款Mortgage loan(10) 業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益 Owner's equity股東權(quán)益 Stockholder's equity投入資本 Contributed capital繳入資本 Paid-in capital股本 Capital stock資本公積 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock實(shí)收資本 Issued capital stock發(fā)行在外股本 Outst

21、anding capital stock庫藏股 Treasury stock普通股 Com mon stock優(yōu)先股 Preferred stock累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Non cumulative preferred stock完全參加優(yōu)先股 Fully participat ing preferred stock 咅 B分參加優(yōu)先股 Partially participat ing preferred stock 非部分參加優(yōu)先股Non partially participat ing preferred stock現(xiàn)金發(fā)行 Issu

22、anee for cash非現(xiàn)金發(fā)行 Issua nee for non cash con sideratio n股票的合并發(fā)行 Lump-sum sales of stock發(fā)行成本Issuanee cost成本法 Cost method面值法 Par value method捐贈(zèng)資本 Donated capital盈余分酉己 Distribution of earnings股禾 U Divide nd股利政策 Divide nd policy宣布日 Date of declaration股權(quán)登記日Date of record除息日 Ex-divide nd date股利支付日 Date o

23、f payme nt現(xiàn)金股利Cash divide nd股票股利 Stock divide nd撥款 appropriati on(11) 財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Bala nee Sheet收益表 In come Stateme nt帳戶式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare工作底稿Worksheet多步式 Multi-step單步式 Single-step（12）財(cái)務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營運(yùn)資金基礎(chǔ)Capital Basis（資金來源與運(yùn)用表）營

24、運(yùn)資金 Working Capital全部資源概念 All-resources con cept直接交換業(yè)務(wù) Direct excha nges正常營業(yè)活動(dòng) Normal operati ng activities財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 An alysis of finan cial stateme nts比較財(cái)務(wù)報(bào)表 Comparative finan cial stateme nts趨勢百分比 Trend percentage比率Ratios普通股每股收益 Earnings per

25、 share of com mon stock股利收益率 Divide nd yield ratio價(jià)益比 Price-earnings ratio普通股每股帳面價(jià)值Book value per share of com mon stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Retur n on total asset債券收益率 Yield rate on bonds已獲禾利息倍數(shù) Number of times in terest earned債券比率Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營運(yùn)資本 Worki

26、ng Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover應(yīng)收帳款周轉(zhuǎn)率 Accou nts receivable turnover流動(dòng)比率Current ratio速動(dòng)比率Quick ratio酸性試驗(yàn)比率 Acid test ratio(14) 合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Con solidated finan cial stateme nts吸收合并Merger創(chuàng)立合并 Consolidation控股公司 Pare nt compa ny附屬公司 Subsidiary company少數(shù)股權(quán) Minority interest權(quán)益聯(lián)營合并 Pooli ng

27、of in terest購買合并 Comb in ati on by purchase權(quán)益法 Equity method成本法 Cost method(15) 物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量物價(jià)變動(dòng)之會(huì)計(jì) Price-level cha nges acco unting一般物價(jià)水平會(huì)計(jì)General price-level accou nti ng貨幣購買力會(huì)計(jì) Purchas in g-power acco un ti ng統(tǒng)一幣值會(huì)計(jì) Con sta nt dollar acco unting歷史成本 Historical cost現(xiàn)行價(jià)值會(huì)計(jì) Current value acco unting現(xiàn)行

28、成本Current cost重置成本 Replacement cost物價(jià)指數(shù) Price-level index國民生產(chǎn)總值物價(jià)指數(shù) Gross natio nal product implicit price deflator (or GNPdeflator)消費(fèi)物價(jià)指數(shù) Co nsumer price in dex (or CPI)批發(fā)物價(jià)指數(shù) Wholesale price in dex貨幣性資產(chǎn)Monetary assets貨幣性負(fù)債 Monetary liabilities貨幣購買力損益 Purchas in g-power gains or losses資產(chǎn)持有損益 Holdi

29、ng gains or losses未實(shí)現(xiàn)的資產(chǎn)持有損益Un realized hold ing gains or losses1資產(chǎn) assets 11 12流動(dòng)資產(chǎn) current assets 111現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111庫存現(xiàn)金 cash on hand 1112零用金 /周轉(zhuǎn)金 petty cash/revolving funds 1113銀行存款 cash in banks 1116在途現(xiàn)金 cash in tran sit 1117約當(dāng)現(xiàn)金 cash equivale nts1118其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash a

30、nd cash equivalents 112短期投資 short-terminvestment 1121 短期投資 -股票 short-term investments - stock 1122 期投資 -短期票券 short-term investments - short-term notes and bills1123短 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 - 受益憑證 short-term investments - beneficiary certificates 1125短期投資 -公司債s

31、hort-term investments - corporate investments - other 1129bonds 1128備抵短期投資跌價(jià)損失短期投資 - 其它 short-termallowance for reduction ofshort-term investment to market 113應(yīng)收票 據(jù) notes receivable 1131應(yīng)收票據(jù) notes receivable 1132應(yīng)收票據(jù)貼現(xiàn)discounted notes receivable1137應(yīng)收票據(jù) -關(guān)系人notes receivable - related parties1138其它應(yīng)收

32、票據(jù) other notes receivable 1139備抵呆帳 應(yīng)收票據(jù) allowance for uncollec-tible accounts- notes receivable 114 應(yīng) 收 帳 款 accounts receivable 1142 receivable 1147 應(yīng)收帳款 - 關(guān)系人應(yīng)收帳款 accounts receivable 1141 應(yīng) 收 分 期 帳 款 installment accounts accounts receivable - related parties 1149備抵呆帳 應(yīng)收帳款allowance for uncollec- tib

33、le accounts - accounts receivable118其它應(yīng)收款 other receivables 1181應(yīng)收出售遠(yuǎn)匯款 forward exchange contractreceivable應(yīng)收遠(yuǎn)匯款 - 外幣 forward exchange contract receivable - foreign currencies 買賣遠(yuǎn)匯折價(jià)earned revenue receivable 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 118811821183discount on forward ex-change co

34、ntract 11841185 應(yīng)收退稅款 income tax refund receivable 其它應(yīng)收款應(yīng)收收益1187- 其它other receivables - other 1189tible accounts - other receivablesmerchandise inventory 1212 goods in transit market finished12211219備抵呆帳 - 其它應(yīng)收款 121122 存貨 inventories 寄銷商品 consigned goods 備抵存貨跌價(jià)損失 finished goodsallowance12111213for u

35、ncollec- 商品存貨 在途商品12251227reduction 寄銷制成品 在制品 work in process 原料 raw materials 1228 在途原物料 materials and supplies in transitallowance1222forofinventory toconsigned制成品副產(chǎn)品 by-productswork in process - outsourced 12261223 委外加工 物料 supplies 備抵存貨跌價(jià)損失 prepaid expenses 1251goods12241229 預(yù)付費(fèi)用prepaid rents 125

36、3 預(yù)付保險(xiǎn)費(fèi) supplies 1255 預(yù)付所得稅 prepaid expenses 126 prepayment for purchases 1268 流動(dòng)資產(chǎn) other current assetsallowance for reduction of inventory to market 125 1252 預(yù)付租金 用品盤存 office 其它預(yù)付費(fèi)用 other預(yù)付薪資 prepaid payroll prepaid insurance 1254 prepaid income tax 1258 預(yù)付 款 項(xiàng) prepayments1261其它預(yù)付款項(xiàng) other prepayments預(yù)付貨款128129 其它1281(or overpaid payment on 存出保證金1291進(jìn)項(xiàng)稅額 V