1、精選學習資料 - - - 歡迎下載.一.會計與會計理論會計accounting決策人decision maker投資人investor 股東shareholder 債權人creditor財務會計financial accounting治理睬計management accounting成本會計cost accounting 私業會計private accounting公眾會計public accounting注冊會計師cpa certified public accountant國際會計準就委員會iasc 美國注冊會計師協會aicpa 財務會計準就委員會fasb 治理睬計協會ima美國會計學會a

2、aa稅務稽核署irs獨資企業 proprietorship 合伙人企業 partnership 公 司 corporation會計目標accounting objectives 會計假設accounting assumptions會計要素accounting elements會計原就accounting principles會計實務過程accounting procedures財務報表financial statements財務分析financial analysis會計主體假設separate-entity assumption貨幣計量假設unit-of-measure assumption

3、連續經營假設continuitygoing-concern assumption會計分期假設time-period assumption資產asset負債liability業主權益owner's equity收入revenue 費用expense 收益income 虧損loss歷史成本原就cost principle收入實現原就revenue principle配比原就matching principle全面披露原就full-disclosure reporting principle.精品學習資料精選學習資料 - - - 歡迎下載.客觀性原就objective principle一樣

4、性原就consistent principle可比性原就comparability principle重大性原就materiality principle穩健性原就conservatism principle權責發生制accrual basis現金收付制cash basis 財務報告financial report流淌資產current assets流淌負債current liabilities長期負債long-term liabilities投入資本contributed capital留存收益retained earning-二.會計循環會計循環accounting procedure/c

5、ycle會計信息系統accounting information system帳戶ledger會計科目account會計分錄journal entry原始憑證source document日記帳journal總分類帳general ledger明細分類帳subsidiary ledger試算平穩trial balance現金收款日記帳cash receipt journal現金付款日記帳cash disbursements journal銷售日記帳sales journal購貨日記帳purchase journal一般日記帳general journal工作底稿worksheet調整分錄adj

6、usting entries結帳closing entries-三.現金與應收帳款現金cash銀行存款cash in bank庫存現金cash in hand流淌資產current assets償債基金sinking fund定額備用金imprest petty cash支票checkcheque.精品學習資料精選學習資料 - - - 歡迎下載.銀行對帳單bank statement銀行存款調劑表bank reconciliation statement在途存款outstanding deposit在途支票outstanding check應對憑單vouchers payable應收帳款acc

7、ount receivable應收票據note receivable起運點交貨價f.o.b shipping point 目的地交貨價f.o.b destination point商業折扣trade discount現金折扣cash discount銷售退回及折讓sales return and allowance壞帳費用bad debt expense備抵法allowance method備抵壞帳bad debt allowance損益表法income statement approach資產負債表法balance sheet approach帳齡分析法aging analysis meth

8、od直接沖銷法direct write-off method帶息票據interest bearing note不帶息票據non-interest bearing note出票人 maker 受款人 payee 本 金 principal利息率interest rate到期日maturity date本票promissory note貼現discount背書endorse拒付費protest fee com-四.存貨存貨inventory商品存貨merchandise inventory產成品存貨finished goods inventory在產品存貨work in process inven

9、tory原材料存貨raw materials inventory起運地離岸價格f.o.b shipping point目的地抵岸價格f.o.b destination寄 銷 consignment 寄銷人 consignor 承銷人 consignee.精品學習資料精選學習資料 - - - 歡迎下載.定期盤存periodic inventory永續盤存perpetual inventory購貨purchase購貨折讓和折扣 purchase allowance and discounts 存貨盈余或短缺 inventory overages and shortages 分批認定法 specif

10、ic identification加權平均法weighted average先進先出法 first-in、 first-out or fifo 后進先出法 lost-in、 first-out or lifo 移動平均法 moving average成本或市價孰低法lower of cost or market or lcm市價market value重置成本replacement cost可變現凈值net realizable value上限upper limit下限lower limit毛利法gross margin method零售價格法retail method 成本率cost rat

11、io-五.長期投資長期投資long-term investment長期股票投資 investment on stocks 長期債券投資 investment on bonds 成本法 cost method權益法equity method合并法consolidation method股利宣布日declaration date股權登記日date of record 除息日ex-dividend date付息日payment date債券面值face value、 par value債券折價discount on bonds債券溢價premium on bonds票面利率contract inte

12、rest rate、 stated rate市場利率market interest ratio、 effective rate一般股common stock優先股preferred stock 現金股利cash dividends股票股利stock dividends清算股利liquidating dividends到期日maturity date到期值maturity value.精品學習資料精選學習資料 - - - 歡迎下載.直線攤銷法 straight-line method of amortization實際利息攤銷法 effective-interest method of amor

13、tization-六.固定資產固定資產 plant assets or fixed assets原 值 original value估計使用年限 expected useful life 估計殘值 estimated residual value 折舊費用 depreciation expense累計折舊 accumulated depreciation帳面價值 carrying value應提折舊成本 depreciation cost凈 值 net value在建工程 construction-in-process磨 損 wear and tear過 時 obsolescence直線法 s

14、traight-line method sl工作量法 units-of-production method uop加速折舊法 accelerated depreciation method雙倍余額遞減法 double-declining balance method ddb年數總和法 sum-of-the-years-digits method syd以舊換新 trade in經營租賃 operating lease融資租賃 capital lease廉價購買權 bargain purchase option bpo資產負債表外籌資 off-balance-sheet financing最低租

15、賃付款額 minimum lease payments-七.無形資產無形資產 intangible assets專利權 patents商標權 trademarks、 trade names著作權 copyrights特許權或專營權 franchises商 譽 goodwill開辦費 organization cost租賃權 leasehold攤 銷 amortization-八.流淌負債負 債 liability.精品學習資料精選學習資料 - - - 歡迎下載.流淌負債current liability應對帳款account payable應對票據notes payable 貼現票據disco

16、unt notes長期負債一年內到期部分current maturities of long-term liabilities應對股利dividends payable預收收益prepayments by customers存入保證金refundable deposits應對費用accrual expense增值稅value added tax營業稅business tax應對所得稅income tax payable應對獎金bonuses payable產品質量擔保負債estimated liabilities under product warranties贈品和兌換券premiums、

17、coupons and trading stamps或有事項contingency或有負債contingent或有缺失loss contingencies或有利得gain contingencies永久性差異permanent difference時間性差異timing difference應對稅款法taxes payable method納稅影響會計法tax effect accounting method遞延所得稅負債法deferred income tax liability method-九.長期負債長期負債long-term liabilities應對公司債券bonds payabl

18、e有擔保品的公司債券secured bonds抵押公司債券mortgage bonds 保證公司債券guaranteed bonds信用公司債券debenture bonds一次仍本公司債券term bonds分期仍本公司債券serial bonds可轉換公司債券convertible bonds可贖回公司債券callable bonds可要求公司債券redeemable bonds記名公司債券registered bonds無記名公司債券coupon bonds一般公司債券ordinary bonds 收益公司債券income bonds名義利率,票面利率nominal rate.精品學習資

19、料精選學習資料 - - - 歡迎下載.實際利率actual rate 有效利率effective rate溢價premium折價discount面值par value直線法straight-line method實際利率法 effective interest method 到期直接償付 repayment at maturity 提前償付 repayment at advance償債基金sinking fund長期應對票據long-term notes payable抵押借款mortgage loan-十.業主權益權益equity業主權益owner's equity股東權益stock

20、holder'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實收資本issued capital stock發行在外股本outstanding capital stock庫藏股 treasury stock 一般股 common stock 優先股 preferred stock累積優先股cumulative preferred stock非累積優先股noncumula

21、tive preferred stock完全參與優先股fully participating preferred stock部分參與優先股partially participating preferred stock非部分參與優先股nonpartially participating preferred stock現金發行issuance for cash非現金發行issuance for noncash consideration股票的合并發行lump-sum sales of stock發行成本issuance cost成本法cost method面值法par value method捐贈

22、資本donated capital盈余安排distribution of earnings股利dividend股利政策dividend policy.精品學習資料精選學習資料 - - - 歡迎下載.宣布日 date of declaration 股權登記日 date of record 除息日 ex-dividend date股利支付日date of payment現金股利 cash dividend 股票股利 stock dividend 撥 款 appropriation-十一.財務報表財務報表financial statement資產負債表balance sheet 收益表income

23、statement帳戶式account form報告式report form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金基礎scfp.cash basis（現金流量表）財務狀況變動表中的營運資金基礎scfp.working capital basis（資金來源與運用表）營運資金working capital全部資源概念all-resources concept直接交換業務direct exchanges正常營業活動normal operating activities財務活動finan

24、cing activities投資活動investing activities-十三.財務報表分析財務報表分析analysis of financial statements比較財務報表comparative financial statements趨勢百分比trend percentage比率ratios一般股每股收益earnings per share of common stock股利收益率dividend yield ratio價益比price-earnings ratio一般股每股帳面價值book value per share of common stock.精品學習資料精選學習資料 - - - 歡迎下載.資本酬勞率return on investment總資產酬勞率return on total asset債券收益率yield rate on bonds已獲利息倍數number of times interest earned債券比率debt ratio優先股收益率yield rate on preferred stock營運資本working capital周轉turnover存貨周轉率inventory turnover應收帳款周轉率accounts receivable turnover流淌比率current ratio速動比率qui