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会计与会计理论美国会计学会AAA会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原贝UAccountingPrinciples会计实务过程AccountingProcedures财务报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption稳健性原贝UConservatismPrinciple资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple需收入实现原则RevenuePrinciple配比原则MatchingPrinciple全■面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple权责发生制AccrualBasis现金收付制CashBasis财务 报告 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FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry重大性原则MaterialityPrinciple原始凭证SourceDocument日记帐Journal流动资产Currentassets库存现金Cashinhand销售退回及折让Salesreturnand总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalanee现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries三、现金与应收帐款现金Cash银行存款Cashinbank偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscountallowanee背书Endorseallowanee背书Endorse坏帐费用Baddebtexpense备抵法Allowaneemethod备抵坏帐Baddebtallowanee损益表法Incomestatementapproach资产负债表法Balaneesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount拒付费Protestfeecom四、存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowaneeandrate,discounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛禾U法Grossmarginmethod成本率Costratio五、长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterest零售价格法Retailmethodstatedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股禾Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 Construction-in-process磨损Wearandtear过时Obsolescenee直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)力卩速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalaneemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein预计残值Estimatedresidualvalue经营租赁Operatinglease八、流动负债经营租赁Operatinglease八、流动负债负债Liability融资租赁Capitallease廉价购买权Bargainpurchaseoption流动负债Currentliability(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments七、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames着作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分CurrentmaturitiesofIong-termliabilities应付股禾Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable摊销Amortization产品质量担保负债Estimatedliabilitiesunderproductwarranties抵押公司债券MortgageBonds赠品和兑换券Premiums,couponsand保证公司债券GuaranteedBondstradingstamps信用公司债券DebentureBonds或有事项Contingency或有负债Contingent或有损失Losscontingencies或有禾得Gaincontingencies永久性差异Permanentdifferenee时间性差异Timingdifferenee应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate九、长期负债实际利率Actualrate长期负债Long-termLiabilities应付公司债券Bondspayable有效利率Effectiverate溢价Premium有担保品的公司债券SecuredBonds折价Discount面值Parvalue核定股本Authorizedcapitalstock直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvanee偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuaneeforcash非现金发行Issuaneefornoncashconsideration留存收益Retainedearnings股票的合并发行Lump-sumsalesofstock资产负债表BalaneeSheet发行成本Issuaneecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配己Distributionofearnings股禾UDividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation十^一、财务报表收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept财务报表FinancialStatementstatementsaccounting直接交换业务Directexchanges资本报酬率Returnoninvestment正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities十三、财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvalueper总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio十四、合并财务报表shareofcommonstock合并财务报表Consolidatedfinancial吸收合并Merger仓U立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod十五、物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealized统一币值会计Constantdollarholdinggainsorlosses