1、一、會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor貝才務會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting會計目標AccountingObjectives會計彳貿(mào)設AccountingAssumptions會計要素AccountingElements會計原貝UAccountingPrinciples會計實務過程AccountingProcedur

2、es財務報表FinancialStatements貝才務分析FinancialAnalysis會計主體假設Separate-entityAssumption貨幣計量假設Unit-of-measure注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務會計準則委員會FASB管理會計協(xié)會IMA美國會計學會AAA稅務稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司CorporationAssumption持續(xù)經(jīng)營假設Continuity(Going-concern)Assumption會計分期

3、假設Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益Owner'sEquity收入Revenue費用Expense收益IncomeProcedure/Cycle萬損Loss歷史成本原則CostPrinciple收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則Materiali

4、tyPrinciple穩(wěn)健性原貝UConservatismPrinciple權(quán)責發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務報告FinancialReport流動資產(chǎn)Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning二、會計循環(huán)會計循環(huán)Accounting會計信息系統(tǒng)AccountinginformationSystem帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記

5、帳Journal總分類帳GeneralLedger明細分類帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日t己帳SalesJournal購貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結(jié)帳Closingentries三、現(xiàn)金與應收帳款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動資產(chǎn)Currentassets償債基金Sinkingfund定

6、額備用金Imprestpettycash支票Check(cheque)銀行對帳單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應付憑單Voucherspayable應收帳款Accountreceivable應收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowanc

7、e壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach帳齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal禾1J息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書En

8、dorse拒付費Protestfeecom四、存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippingpoint目的地抵岸價格F.O.Bdestination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchase購貨折讓和折扣Purchaseallowan

9、ceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認定法Specificidentification加權(quán)平均法Weightedaverage先進先出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法Movingaverage成本或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmet

10、hod零售價格法Retailmethod成本率Costratio五、長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股禾宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractin

11、terestrate,statedrate市場利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票月£禾1JStockdividends清算股禾ILiquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際利息攤銷法Effective-interestmethodofamortization六、固定資產(chǎn)固定資產(chǎn)PlantassetsorFixed原

12、值Originalvalue預計使用年限Expectedusefullife預計殘值Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation帳面價值Carryingvalue應提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過日寸Obsolescence直線法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折舊法Accelerateddeprec

13、iationmethod雙倍余額遞減法Double-decliningbalancemethod(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)assets經(jīng)營租賃Operatinglease以舊換新Tradein融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments七、無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標權(quán)Trademarks,Tradenames著作權(quán)Co

14、pyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizationcost租賃權(quán)Leasehold攤銷Amortization八、流動負債負債Liability流動負債Currentliability應付帳款Accountpayable應付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應付股禾JDividendspayable預收收益Prepaymentsbycustomers存入保證金Refundabledeposits應付費用Accruale

15、xpense增值稅valueaddedtax營業(yè)稅Businesstax應付所得稅Incometaxpayable應付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔保負債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利J得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應付稅款法Taxespayablemet

16、hod實際利率Actualrate納稅影響會計法Taxeffect有效利率Effectiverateaccountingmethod遞延所得稅負債法Deferredincometaxliabilitymethod九、長期負債長期負債Long-termLiabilities應付公司債券Bondspayable有擔保品的公司債券SecuredBonds抵押公司債券MortgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債

17、券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無記名公司債券CouponBonds普通公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate溢價Premium折價Discount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應付票據(jù)Long-termnotespayable抵

18、押借款Mortgageloan十、業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Owner'sequity股東權(quán)益Stockholder'sequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cu

19、mulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Pa

20、rvaluemethod捐贈資本Donatedcapital盈余分酉己Distributionofearnings股利Dividend股禾政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment現(xiàn)金月£禾JCashdividend股票月£利Stockdividend撥款appropriation十一、財務報表財務報表FinancialStatement資產(chǎn)負債表BalanceSheet收益表IncomeStatement帳戶式AccountForm報告式

21、ReportForm編制（報表）Prepare工作底稿Worksheet多步式Multi-step單步式Single-step十二、財務狀況變動表財務狀況變動表中的現(xiàn)金基礎(chǔ)SCFP.CashBasis（現(xiàn)金流量表）財務狀況變動表中的營運資金基礎(chǔ)SCFP.WorkingCapitalBasis（資金來源與運用表）營運資金WorkingCapital全部資源概念All-resourcesconcept直接交換業(yè)務Directexchanges正常營業(yè)活動Normaloperatingactivities貝才務活動Financingactivities投資活動Investingactivities十

22、三、財務報表分析財務報表分析Analysisoffinancialstatements比較貝才務報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股禾收益率Dividendyieldratio價益比Price-earningsratio普通股每股帳面價值Bookvaluepershareofcommonstock資本報酬率Returnoninvestment總資產(chǎn)報酬率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股U益率Yieldrateonpreferredstock營運資本W(wǎng)orkingCapital周轉(zhuǎn)Turnover存貨周轉(zhuǎn)率Inventoryturnover應收帳款周轉(zhuǎn)率Accountsreceivableturnover流動比率Currentratio速動