Acounting Project Work - Financial Statement Analysis of Lenovo
财会专业英语 中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。
职务职场英语词汇大全
职务职场英语词汇大全如下：Accounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk/Receptionist 职员/接待员Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager 计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济研究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员Financial Controller 财务主任Financial Reporter 财务报告人F.X. (Foreign Exchange) Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长General Manager/President 总经理General Manager Assistant 总经理助理General Manager‘s Secretary 总经理秘书Hardware Engineer (计算机)硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译Legal Adviser 法律顾问Line Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager 经理Manager for Public Relations 公关部经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Marketing Manager 市场销售部经理Marketing Staff 市场销售员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Representative 销售代表Marketing Representative Manager 市场调研部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师Naval Architect 造船工程师Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff (项目)策划人员Promotional Manager 推销部经理Proof-reader 校对员Purchasing Agent 采购(进货)员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Coordinator 招聘协调人Regional Manger 地区经理Research & Development Engineer 研究开发工程师Restaurant Manager 饭店经理Sales and Planning Staff 销售计划员Sales Assistant 销售助理Sales Clerk 店员、售货员Sales Coordinator 销售协调人Sales Engineer 销售工程师Sales Executive 销售主管Sales Manager 销售部经理Salesperson 销售员Seller Representative 销售代表Sales Supervisor 销售监管School Registrar 学校注册主任Secretarial Assistant 秘书助理Secretary 秘书Securities Custody Clerk 保安人员Security Officer 安全人员Senior Accountant 高级会计Senior Consultant/Adviser 高级顾问Senior Employee 高级雇员Senior Secretary 高级秘书Service Manager 服务部经理Simultaneous Interpreter 同声传译员Software Engineer (计算机)软件工程师Supervisor 监管员Systems Adviser 系统顾问Systems Engineer 系统工程师Systems Operator 系统操作员Technical Editor 技术编辑Technical Translator 技术翻译Technical Worker 技术工人Telecommunication Executive 电讯(电信)员Telephonist/Operator 电话接线员、话务员Tourist Guide 导游Trade Finance Executive 贸易财务主管Trainee Manager 培训部经理Translation Checker 翻译核对员Translator 翻译员Trust Banking Executive 银行高级职员Typist 打字员Word Processing Operator 文字处理操作员。
海外留学生辅导-会计学常用英语单词
会计学常用英语单词Aaccount 账户,报表accounting postulate 会计假设accounting valuation 会计计价accountability concept 经营责任概念accountancy 会计职业accountant 会计师agency cost 代理成本accounting bases 会计基础accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting rate of return 会计报酬率accounting reference date 会计参照日accounting reference period 会计参照期间accrual expenses 应计费用acquisition 收购acquisition accounting 收购会计adjusting events 调整事项administrative expenses 行政管理费amortization 摊销analytical review 分析性复核annual equivalent cost 年度等量成本法annual report and accounts 年度报告和报表appraisal cost 检验成本appropriation account 盈余分配账户assets 资产assets cover 资产担保asset value per share 每股资产价值associated company 联营公司attainable standard 可达标准attributable profit 可归属利润audit 审计audit report 审计报告auditing standards 审计准则authorized share capital 额定股本avoidable costs 可避免成本Bback-to-back loan 易币贷款backflush accounting 倒退成本计算bad debts 坏帐bad debts ratio 坏帐比率bank charges 银行手续费bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础batch 批量batch costing 分批成本计算beta factor β市场风险因素βbill 账单bill of exchange 汇票bill of lading 提单bill of materials 用料预计单bill payable 应付票据bill receivable 应收票据bin card 存货记录卡bonus 红利book-keeping 薄记Boston classification 波士顿分类breaking-down time 复位时间budget 预算budget center 预算中心budget cost allowance 预算成本折让budget manual 预算手册budget period 预算期间budgetary control 预算控制budgeted capacity 预算生产能力business entity 营业个体business unit 经营单位Ccalled-up share capital 催缴股本capacity 生产能力capacity ratios 生产能力比率capital 资本capital assets pricing model 资本资产计价模式capital commitment 承诺资本capital employed 已运用的资本capital expenditure 资本支出capital expenditure authorization 资本支出核准capital expenditure control 资本支出控制capital expenditure proposal 资本支出申请capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash 现金cash account 现金账户cash book 现金账薄cash cow 金牛产品cash flow 现金流量cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类账cash limit 现金限额changeover time 变更时间chartered entity 特许经济个体cheque 支票cheque register 支票登记薄clock card 工时卡commitment accounting 承诺确认会计common cost 共同成本company limited by guarantee 有限担保责任公司company limited by shares 股份有限公司competitive position 竞争能力状况conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution chart 贡献图control account 控制账户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款corporate appraisal 公司评估corporate planning 公司计划corporate social reporting 公司社会报告cost 成本cost account 成本账户cost accounting 成本会计cost accounting manual 成本手册cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost driver 成本动因cost of capital 资本成本cost of goods sold 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位costing 成本计算credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付账款天数率creditors ledger 应付账款分类账critical event 关键事项critical path 关键路线cumulative preference shares 累积优先股current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ratio 流动比率CVP 本量利分析cycle time 周转时间Ddebenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人;应收账款debtor days ratio 应收账款天数率debtors ledger 应收账款分类账debtor' age analysis 应收账款账龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cost 差别成本direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labour cost percentage rate 直接人工成本百分比direct labour hour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本distribution cost 摊销成本diversions 移用diverted hours 移用小时diverted hours ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间Eearning per share 每股盈利efficient market hypothesis 有效市场假设efficiency ration 效率性比率element of cost 成本要素entity 经济个体environmental audit 环境审计environmental impact assessment 环境影响评价equity 权益equity method of accounting 权益法会计计算equity share capital 权益股本equivalent units 当量event 事项exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external audit 外部审计external failure cost 外部损失成本extraordinary items 非常事项Ffactory goods 让售商品factoring 应收帐款让售fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial accounts calendar adjustment 财务报表的日历时间调整financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 完成品fixed asset 固定资产fixed overhead 固定制造费用fixed asset turnover 固定资产周转率fixed assets register 固定资产登记薄fixed cost 固定成本flexed budget 变动限额预算flexible budget 弹性预算float time 浮动时间floating charge 流动抵押flow of funds statement 资金流量表forecasting 预测founder's shares 发起人股份full capacity 满负荷生产能力function costing 职能成本计算functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划Ggap analysis 间距分析gearing 举债经营比率杠杆goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单goodwill 商誉gross dividend yield 总股息产出率gross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group accounts 集团报表Hhigh-geared 高结合杠杆比例hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hurdle rate 最低可接受的报酬率Iideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名账户imprest system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表internal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return (IRR) 内含报酬率inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本Jjob 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联产品joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time (JIT) 适时制度just-in-time production 适时生产just-in-time purchasing 适时购买Llabour transfer note 人工转移单learning curve 学习曲线ledger 分类账户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle costing 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range planning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆比例lower of cost or net realizable value concept 成本或可变净价孰低概念Mmachine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并merger accounting 兼并会计minority interest 少数股权mixed cost 混合成本Nnet assets 净资产net book value 净账面价值net liquid funds 净可变现资金net margin 净边际net present value (NPV) 净现值net profit 净利润net realizable value 可变现净值net worth 资产净值network analysis 网络分析nominal account 名义账户nominal share capital 名义股本nominal holding 代理持有股份non-adjusting events 非调整事项non-financial performance measurement 非财务业绩计量non-integrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数Oobjective classification 客体分类off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营Ppaid cheque 已付支票paid-up share capital 认定股本parent company 母公司participating preference shares 参与优先股partnership 合伙payable ledger 应付款项账户payback 回收期payments and receipts account 收入和支出报表payments withheld 保留款额percentage profit on turnover 利润对营业额比率period cost 期间成本perpetual inventory 永续盘存personal account 记名账户PEPT 项目评审法petty cash account 备用金账户petty cash voucher 备用金凭证physical inventory 实地盘存planning 计划planning horizon 计划时限planning period 计划期间policy cost 政策成本position audit 状况审计post balance sheet events 资产负债表编后事项practical capacity 实际生产能力pre-acquisition losses 购置前损失pre-acquisition profits 购置前利润preference shares 优先股preference creditors 优先债权人prepayments 预付款项present value 现值prevention cost 预防成本prime cost 主要成本prime entry-books of 原始分录登记薄principal budget factor 主要预算因素prior charge capital 优先股prior year adjustments 以前年度调整priority base budgeting 优先顺序体制的预算pro-forma invoice 预开发票problem child 问号产品process costing 分步成本计算process time 加工时间product cost 产品成本Product life cycle 产品寿命周期production cost 生产成本production cost of sales 售货成本production volume ratio 生产业务量比率profit center 利润中心profit per employee 每员工利润profit retained for the year 年度利润留存profit to turnover ratio 利润对营业额比率profit-volume graph 利量图profitability index 盈利指数project evaluation and review technique 项目评审法projection 预计promissory note 本票prospectus 募债说明书provisions for liabilities and charges 偿债和费用准备prudent concept 稳健性概念purchase order 订购单purchase requisition 请购单purchase ledger 采购账户Qquality related costs 质量有关成本queuing time 排队时间Rrate 率ratio 比率ration pyramid 比率金字塔raw material 原材料receipts and payments account 收入和支付报表receivable ledger 应收款项账户redeemable shares 可赎回股份redemption 赎回registered share capital 注册资本rejects 废品relevant costs 相关成本relevant range 相关范围reliability concept 可靠性概念replacement price 重置价格report 报表reporting 报告research cost, applied 应用性研究成本research cost, pure or basic 理论或基础研究成本reserves 留存收益residual income 剩余收益responsibility center 责任中心retention money 保留款额return on capital employed 运用资本报酬率returns 退回revenue 收入revenue center 收入中心revenue expenditure 收益支出revenue investment 收入性投资right issue 认股权发行rolling budget 滚动预算rolling forecast 滚动预测Ssales ledger 销售分类账sales order 销售定单sales per employee 每员工销售额scrap 废料scrip issue 红股发行secured creditors 有担保的债权人segmental reporting 分部报告selling cost 销售成本semi-fixed cost 半固定成本semi-variable cost 半变动成本sensitivity analysis 敏感性分析service cost center 服务成本中心service costing 服务成本计算set-up time 安装时间shadow prices 影子价格share 股票share capital 股份资本share option scheme 购股权证方案share premium 股票溢价sight draft 即期汇票single-entry book-keeping 单式薄记sinking fund 偿债基金slack time 松弛时间social responsibility cost 社会责任成本sole trader 独资经营者source and application of funds statement 资金来源和运用表special order costing 特殊定单成本计算staff costs 职工成本statement of account 营业账单statement of affairs 财务状况表statutory body 法定实体stock 存货stock control 存货控制stock turnover 存货周转率stocktaking 盘点存货stores requisition 领料申请单strategic business unit 战略性经营单位strategic management accounting 战略管理会计strategic planning 战略计划strategy 战略subjective classification 主体分类subscribed share capital 已认购的股本subsidiary undertaking 子公司sunk cost 沉没成本supply estimate 预算估计supply expenditure 预算支出suspense account 暂记账户SWOT analysis 长处和短处,机会和威胁分析Ttactical planning 策略计划tactics 策略take-over 接收tangible asset 有形资产tangible fixed asset statement 有形固定资产表target cost 目标成本terotechnology 设备综合工程学throughput accounting 生产量会计time sheet 时间记录表total assets 总资产total quality management 全面质量管理total stocks 存货总计trade creditors 购货客户应付账款trade debtors 销货客户应收账款trading profit and loss account 营业损益表transfer price 转让价格transit time 中转时间treasurership 财务长制度trail balance 试算平衡表turnover 营业额Uuncalled share capital 未催缴股本under capitalization 不足资本化under or over-absorbed overhead 少吸收或多吸收的制造费用uniform accounting 统一会计uniform costing 统一成本计算unissued share capital 未发行股本Vvalue added 增值value analysis 价值分析value for money audit 经济效益审计vote 表决voucher 凭证Wwaiting time 等候时间waste 废品料wasting asset 递耗资产weighted average cost of capital (WACC)资本的加权平均成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本write-down 减值Zzero base budgeting 零基预算zero coupon bond 无息债券。
会计英语判断题
Chapter One(1). The job of an accountant is to record transactions and post them to the ledgers.（F）(2). Double-entry bookkeeping developed in Europe in the Middle Ages. （T）(3). The functions of accounting have increased with the rapid development of management science. （T）(4). There are only two fields of accounting: financial accounting and managerial accounting.（F）(5). Only the management needs the financial information about an economic entity.（F）(6). Financial accounting prepares information for the management.（F）(7). Private accountants work for private people.（F）(8). Public accountants earn salaries for their professional work.（F）(9).Securities and Exchange Commission issues regulations for preparing financial statements in the U.S.. （T）(10). American Accounting Association is an organization primarily for accounting educators. （T）(11). The expenses of the owners of proprietorship should be recorded in a business’s expense accounts.（F）(12). After the financial statements are prepared a company will continue its business. （T）(13). The usual time period for a business is a year, called the financial/fiscal year. （T）(14). As a result of inflation, the purchasing power of money will decrease, so the accountants should record the value of assets in their decreased values.（F）(15). According to Materiality Principle, the purchase of stationery can be recorded as an expense. （T）(16). Objectivity Principle and Cost Principle are mutually supported. （T）(17). Objectivity Principle and Materiality Principle are somewhat contradictory. （T）Chapter Two(1). The simplest form of business organizations is Proprietorship. （T）(2).The proprietorship has a single owner. （T）(3).Partners of partnership have limited liability for debts.（F）(4). If a corporation goes bankrupt, shareholders need not pay for the debts with their personal assets.（T）(5).In the proprietorship, the owner’s equity is capital. （T）(6).The accounting equation can also be expressed as “Assets – Liabilities = Owner’s Equity”.（T）(7).An owner’s investment in a business increases assets and capital. （T）(8).When a business buys equipment, it can either pay cash or make the purchase on account. （T）(9).Buying something on account creates a liability. （T）(10).When a business provides goods or service, it receives revenue from its customers or clients.（T）(11).The payment of Accounts Payable decreases assets and liability. （T）(12).The payment of expenses decreases assets and owner’s equity.（T）(13).The owner of proprietorship can withdraw money for personal use.（T）(14).When the owner of proprietorship pays for expenses with his personal funds, the accountant need not record the event. （T）Chapter Three(1) The double-entry system is based on the principle of duality.（T）(2) Every transaction affects at least two accounts.（T）(3) The entry for $50000 cash investment in a business isDr. Cash 50000Cr. Capital 50000 （T）(4) The Expenses in the owner’s house paid with his personal fund should not be recorded in the business’s accounts.（T）(5) Debit means increase while credit means decrease.（F）(6) The remaining amount of an account is called its balance.（T）(7)The journal is a chronological record of the business’s transactions.（T）(8) Posting is the process of transferring information from the ledger to the journal.（F）(9) The normal balances of asset accounts are debits.（T）(10) Withdrawal of cash by the owner is a deduction of capital.（T）Chapter Four(1) The three major financial statements are the income statement, the statement of owner’s equity and the balance sheet.（T）(2)The income statement reflects the revenues and expenses of a specific date.（F）(3)The statement of owner’s equity reflects the changes in owner’s equity for a specific period.（T）(4)The balance sheet shows the balances of assets, liabilities and owner’s equity for a specific period of time.（F）(5)The three major financial statements are related to one another.（T）(6)Current liabilities do not include long-term liabilities due within this accounting period.（F）(7)Patents，trademarks and goodwill are all assets, so they should appear in an entity’s financial statements. （F）(8)Liquidity is a measure of how quickly an item can be converted to cash.（T）(9)Current ratio is the ratio of an entity’s current assets to its current liabilities.（T）(10)It is desirable for an entity to maintain a low debt ratio.（T）(11)For an entity, the higher its gross margin percentage is, the better.（T）(12)An entity wants to maintain a low inventory turnover.（F）Chapter Five(1) Revenues enhance an entity’s assets. （T）(2) Expenses are incurred in the course of an entity’s revenue-making activities.（T）(3) Revenues result in a decrease in the owner’s equity while expenses result in an increase in the owner’s equity.（F）(4)Revenue and expense accounts are permanent.（F）(5)Asset, liability and owner’s equity accounts have balances at the end of the accounting period.（T）(6)Under accrual basis, revenues are recognized when cash is received.（F）(7)When a doctor renders services to a patient, this activity creates revenue no matter whether the cash is received or not.（T）(8)Financial statements pertain to a definite period.（T）(9)Expenses must go with the revenues they help to produce.（T）(10)Unearned revenues are revenues which have been earned but the cash has not been received.（F）(11)Accrued revenues are revenues which you have received but have not rendered services for the clients.（F）(12)Prepaid expenses are expenses which have been paid for before they are incurred.（T）(13)At the end of the accounting period, supplies used are recorded as a debit to Supplies Expense and a credit to Supplies.（T）(14)The cost of depreciation is recorded as a debit to Depreciation Expense and a credit to the Fixed Asset account. （F）(15)Accumulated Depreciation appears in the Balance Sheet as a separate account.（F）(16)Adjusted Trial Balance has only Asset, Liability and Owner’s Equity Accounts. （T）Chapter Six(1) The accounting cycle starts with the analysis of transaction source documents. （T）(2) The accounting cycle ends with the preparation of financial statements. （F）(3) The balances in the trial balance of the work sheet are the beginning balances of the accounts. （F）(4) The balances of the expense and revenue accounts in the trial balance of the work sheet include all the expenses and revenues for the accounting period. （F）(5) The total of the debit side does not equal to the credit side for the Income Statement in the work sheet. （T）(6) The amount for the Capital account in the work sheet is the beginning balance of the accounting period. （T）(7) The total for the debit side of the Balance Sheet in the work sheet is the total of Assets. （F）(8) At the end of the accounting period, only the revenue and expense accounts should be closed. （F）Chapter Seven(1) A merchandising business needs to purchase the goods it sells first.（T）(2) When a merchandising business purchases goods, the journal entry is a debit to Inventory and a credit to Cash. （F）(3) A discount is made by the seller to the buyer for prompt payment.（T）(4) A sales return is the amount which the returned goods from sellers cost.（F）(5) Cost of goods sold = Beginning Inventory + Net Purchase – Ending Inventory （F）(6) Purchase discount is not computed on the freight charges.（T）(7) Inventory is an Expense account.（F）(8) Purchase is an asset account.（F）(9) In the work sheet, the Inventory account has two balances, both the beginning balance and the ending balance.（T）(10)The adjusting entries of a merchandising business are the same as those of a service business.（T）(11)Both the beginning and the ending balances of the Inventory account should be closed.（T）(12) Purchase Discounts and Purchase Returns and Allowances accounts have Debit balances.（F）Chapter Eight(1)All the sales are recorded in a Sales Journal.（F）(2)Only the credit sales are recorded in a Sales Journal. （T）(3)All the purchases are recorded in a Purchase Journal.（F）(4)Only the purchases of merchandise are recorded in a Purchase Journal. （（F）(5)All the amounts that are posted to the general ledger are totals.（F）(6)All the postings are made at the end of an accounting period.（F）(7)All the accounts have its subsidiary accounts. （F）(8)General Journals are not used by merchandising businesses.（F）。
英文版国际财务报告准则
《国际财务报告准则第3号：企业合并》（最新英文版）推荐《国际财务报告准则第3号：企业合并》（最新英文版）IFRS 3Intern ati onal Finan cial Report ing Stan dard 3 : Busin ess Comb in ati onsThis versi on in cludes ame ndme nts result ing from IFRSs issued up to 31 December 2006.IAS 22 Busin ess Comb in ati ons was issued by the Intern ati onal Acco unti ng Sta ndards Committee in October 1998. It was a revisi on of IAS 22 B usin ess Comb in atio ns (issued in December 1993), which replaced IAS 22 Acco un ti ng for Busin ess Comb in atio ns (issued in November 1983).In April 2001 the In ternatio nal Acc ounting Sta ndards Board (IASB) res olved that all Stan dards and In terpretati ons issued un der previous Co n stituti ons con ti nued to be applicable uni ess and un til they were ame n ded or withdraw n.In March 2004 the IASB issued IFRS 3 Bus in ess Combi natio ns. It replac ed IAS 22 and three In terpretati ons:IFRS 3Intern ati onal Finan cial Report ing Stan dard 3 Busin ess Comb in ati ons (IFRS 3) is set out in paragraphs 1 - 87 and Appendices A - C. All the pa ragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first tim e they appear in the Standard. Definitions of other terms are given i n the Glossary for International Financial Reporting Standards. IFRS 3 should be read in the con text of its objective and the Basis for Co n clusi ons, the Preface to Intern ati onal Finan cial Report ing Stan dards and the Framework for the Preparati on and Prese ntati on of Finan cial Stateme nts. IAS 8 Acco unting Policies, Chan ges in Acco un ti ng Estimate s and Errors provides a basis for select ing and appl ying acco un ti ng p olicies in the abse nee of explicit guida nee.IFRS 3IntroductionIN1International Financial Reporting Standard 3 Business Combinations (I FRS 3) replaces IAS 22 Business Combinations. The IFRS also replaces the following Interpretations: .SIC-9 Business Combinations —Classification either as Acquisitions or Unitings of InterestsSIC-22 Business Combinations —Subsequent Adjustment of Fair Values an d Goodwill Initially ReportedSIC-28 Business Combinations —“ Date of Exchange ” and Fair Value of Equity Instruments.Reasons for issuing the IFRSIN2 IAS 22 permitted business combinations to be accounted for using one of two methods: the pooling of interests method or the purchase m ethod. AlthoughIAS 22 restricted the use of the pooling of interests method to busin ess combinations classified as unitings of interests, analysts and ot her users of financial statements indicated that permitting two metho ds of accounting for substantially similar transactions impaired the comparability of financial statements. Others argued that requiring m ore than one method of accounting for such transactions created incen tives for structuring those transactions to achieve a desired account ing result, particularly given that the two methods produce quite dif ferent results.IN3 These factors, combined with the prohibition of the pooling of in terests method in Australia, Canada and the United States, prompted t he International Accounting Standards Board to examine whether, given that few combinations were understood to be accounted for in accorda nce with IAS 22 using the pooling of interests method, it would be advantageous for international stand ards to converge with those in Australia and North America by also pr ohibiting the method.IN4 Accounting for business combinations varied across jurisdictions in other respects as well. These included the accounting for goodwill and intangible assets acquired in a business combination, the treatment of any excess of the acquirer ' s interest in the fair values of identifiable net assets acquired over the cost of the business combination, and the recognition of liabilities for terminat ing or reducing the activities of an acquiree.IN5 Furthermore, IAS 22 contained an option in respect of how the pur chase method could be applied: the identifiable assets acquired and l iabilities assumed could be measured initially using either a benchma rk treatment or an allowed alternative treatment. The benchmark treat ment resulted in the identifiable assets acquired and liabilities ass umed being measured initially at a combination of fair values (to the extent of the acquirer 's ownership interest) and pre -acquisition carrying amounts (to the extent of any minority interest). The allowed alternative treatment resulted in the identifiable assets acquired an d liabilities assumedIFRS 3being measured initially at their fair values as at the date of acqui sition. The Board believes that permitting similar transactions to be accounted for in dissimilar ways impairs the usefulness of the infor mation provided to users of financial statements, because both compar ability and reliability are diminished.IN6Therefore, this IFRS has been issued to improve the quality of, and s eek international convergence on, the accounting for business combina tions, including: (a) the method of accounting for business combinations; (b) the initial measurement of the identifiable assets acquired and liab ilities and contingent liabilities assumed in a business combination;(c) the recognition of liabilities for terminating or reducing the a ctivities of an acquiree; (d) the treatment of any excess of the acqu irer ' s interest in the fair values of identifiable net assets acquir ed in a business combination over the cost of the combination; and (e) the accounting for goodwill and intangible assets acquired in a busi ness combination. Main features of the IFRSIN7 This IFRS:(a) requires all business combinations within its scope to be account ed for by applying the purchase method.(b) requires an acquirer to be identified for every business combination within its scope. The acquirer is the combining entity that obtains control of theother combining entities or businesses.(c) requires an acquirer to measure the cost of a business combinatio n as the aggregate of: the fair values, at the date of exchange, of a ssets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree; plus any costs di rectly attributable to the combination.(d) requires an acquirer to recognise separately, at the acquisition date, the acquiree 's identifiable assets, liabilities and contingent liabilities that satisfy the following recognition criteria at that d ate, regardless of whether they had been previously recognised in the acquiree 's financial statements:(i) in the case of an asset other than an intangible asset, it is pro bable that any associated future economic benefits will flow to the a cquirer, and its fair value can be measured reliably;(ii) in the case of a liability other than a contingent liability, itis probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and its fair value can be measured reliably; and(iii) in the case of an intangible asset or a contingent liability,its fair value can be measured reliably.(e) requires the identifiable assets, liabilities and contingent liab ilities that satisfy the above recognition criteria to be measured in itially by the acquirer at their fair values at the acquisition date, irrespective of the extent of any minority interest.(f) requires goodwill acquired in a business combination to be recogn ised by the acquirer as an asset from the acquisition date, initially measured as the excess of the cost of the business combination over the acquirer 's interest in the net fair value of the acquiree 's ide ntifiable assets, liabilities and contingent liabilities recognised i n accordance with (d) above.(g) prohibits the amortisation of goodwill acquired in a business com bination and instead requires the goodwill to be tested for impairmen t annually, ormore frequently if events or changes in circumstances indicate that t he asset might be impaired, in accordance with IAS 36 Impairment of A ssets.(h) requires the acquirer to reassess the identification and measurem ent of the acquiree 's identifiable assets, liabilities and contingent liabilities and themeasurement of the cost of the busines s combination if the acquirer 's interest in the net fair value of the items recognised in accordance with (d) above exceeds the cost of the combination. Any excess remai ning after that reassessment must be recognised by the acquirer immed iately in profit or loss.(i) requires disclosure of information that enables users of an entit y's financial statements to evaluate the nature and financial effect of:(i) business combinations that were effected during the period; (ii) business combinations that were effected after the balance sheet date but before the financial statements are authorised for issue; and (i ii) some business combinations that were effected in previous periods.(j) requires disclosure of information that enables users of an entit y's financia l statements to evaluate changes in the carrying amount of goodwill during the period. Changes from previous requirementsIN8 The main changes from IAS 22 are described below. Method of accou ntingIN9 This IFRS requires all business combinations within its scope to be accounted for using the purchase method. IAS 22 permitted business combinations to be accounted for using one of two methods: the pooling of interests meth od for combinations classified as unitings of interests and the purch ase method for combinations classified as acquisitions.Recognising the identifiable assets acquired and liabilities and cont ingent liabilities assumedIN10This IFRS changes the requirements in IAS 22 for separately recognisi ng as part of allocating the cost of a business combination:(a) liabilities for terminating or reducing the activities of the acq uiree; and (b) contingent liabilities of the acquiree.This IFRS also clarifies the criteria for separately recognising inta ngible assets of the acquiree as part of allocating the cost of a com bination.IN11This IFRS requires an acquirer to recognise liabilities for terminati ng or reducing the activities of the acquiree as part of allocating t he cost of the combination onlywhen the acquiree has, at the acquisition date, an existing liability for restructuring recognised in accordance with IAS 37 Provisions, C ontingent Liabilities and Contingent Assets. IAS 22 required an acqui rer to recognise as part of allocating the cost of a business combina tion a provision for terminating or reducing the activities of the acquiree that was not a liability of the acquiree a t the acquisition date, provided the acquirer satisfied specified cri teria.IN12This IFRS requires an acquirer to recognise separately the acquiree 's contingent liabilities (as defined in IAS 37) at the acquisition dat e as part of allocating the cost of a business combination, provided their fair values can be mea sured reliably. Such contingent liabilities were, in accordance with IAS 22, subsumed within the amount recognised as goodwill or negative goodwill.IN13 IAS 22 required an intangible asset to be recognised if, and only if, it was probable that the future economic benefits attributable to th e asset would flow to the entity, and its cost could be measured reliably. The probability reco gnition criterion is not included in this IFRS because it is always c onsidered to be satisfied for intangible assets acquired in business combinations. Additionally, this IFRS includes guidance clarifying that the fair value of an int angible asset acquired in a business combination can normally be measured with sufficient relia bility to qualify for recognition separately from goodwill. If an int angible asset acquired in a business combination has a finite useful life, there is a rebutt able presumption that its fair value can be measured reliably.Measuring the identifiable assets acquired and liabilities and contin gent liabilities assumedIN14IAS 22 included a benchmark and an allowed alternative treatment for the initial measurement of the identifiable net assets acquired in a business combination, and therefore for the initial measurement of any minority interests. This IFRS requires the acquiree 's identifiable assets, liabilities and contingent liabilities recognised as part of allocating the cost of the combination to be measured initially by the acquirer at their fair values at the acquisit ion date. Therefore, any minority interest in the acquiree is stated at the minority 's proportion of the net fair values of those items. This is consistent with I AS 22's allowed alternative treatment.Subsequent accounting for goodwillIN15This IFRS requires goodwill acquired in a business combination to be measured after initial recognition at cost less any accumulated impai rment losses.Therefore, the goodwill is not amortised and instead must be tested f or impairment annually, or more frequently if events or changes in ci rcumstances indicate that it might be impaired. IAS 22 required acquired goodwill to be systematically amortised over its useful life, and included a rebuttable presumption that its useful life could not exceed twenty years from i nitial recognition.Excess of acquirer 's interest in the net fair value of acquiree 's i dentifiable assets, liabilities and contingent liabilities over costIN16This IFRS requires the acquirer to reassess the identification and me asurement of the acquiree 's identifiable assets, liabilities and con tingent liabilities and the measurement of the cost of the combination if, at the acquisition dat e, the acquirer 's interest in the net fair value of those items exce eds the cost of the mbination. Any excess remaining after that reasse ssment must be recognised by the acquirer immediately in profit or lo ss. In accordance with I AS 22, any excess of the acquirer 's interestin the net fair value of the identifiable assets and liabilities acqu ired over the cost of the acquisition was accounted for as negative goodwill as follows:(a) to the extent that it related to expectations of future losses an d expenses identified in the acquirer ' s acquisition plan, it was required to be carried forward and recognised as income in the same period in which the futu re losses and expenses were recognised.(b) to the extent that it did not relate to expectations of future lo sses and expenses identified in the acquirer 's acquisition plan, it was required to be recognised as income as follows:(i) for the amount of negative goodwill not exceeding the aggregate f air value of acquired identifiable non-monetary assets, on a systemat icbasis over the remaining weighted average useful life of the identifi able depreciable assets.(ii) for any remaining excess, immediately.International Financial Reporting Standard 3Business CombinationsObjectiveThe objective of this IFRS is to specify the financial reporting by a n entity when it undertakes a business combination. In particular, it specifies that all business combinations should be accounted for by applying the purchase method. Therefore, the a cquirer recognises the acquiree ' s identifiable assets, liabilities and contingent liabilities at their fair values at th e acquisition date, and also recognises goodwill, which is subsequent ly tested for impairment rather than amortised.Scope2 Except as described in paragraph 3, entities shall apply this IFRS when accounting for business combinations.3 This IFRS does not apply to:(a) business combinations in which separate entities or businesses ar e brought together to form a joint venture.(b) business combinations involving entities or businesses under comm on control.(c) business combinations involving two or more mutual entities.(d) business combinations in which separate entities or businesses ar e brought together to form a reporting entity by contract alone witho ut the obtaining ofan ownership interest (for example, combinations in which separate en tities are brought together by contract alone to form a dual listed corporation). Identifying a business combination4 A business combination is the bringing together of separate entitie s or businesses into one reporting entity. The result of nearly all business combinations is thatone entity, the acquirer, obtains control of one or more other busine sses, the acquiree. If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business combination. When an entity acquires a group of assets or net assets that does not constitute a business, it shall allocate the cost of the group between the individ ual identifiable assets and liabilities in the group based on their r elative fair values at the acquisition date.5A business combination may be structured in a variety of ways for leg al, taxation or other reasons. It may involve the purchase by an enti ty of the equity of anotherentity, the purchase of all the net assets of another entity, the ass umption of the liabilities of another entity, or the purchase of some of the net assets of another entity that together form one or more businesses. It may be effected by the issue of equity instruments, the transfer of cash, cash equiva lents or other assets, or a combination thereof. The transaction may be between the shareholders of the combining entities or between one entity and the shareholders of another entity.It may involve the establishment of a new entity to control the combi ning entities or net assets transferred, or the restructuring of one or more of the combining entities.6A business combination may result in a parent-subsidiary relationship in which the acquirer is the parent and the acquiree a subsidiary of the acquirer. In such circumstances, the acquirer applies this IFRS in its consolidated fin ancial statements. It includes its interest in the acquiree in any se parate financial statements it issues as an investment in a subsidiar y (see IAS 27 Consolidated and Separate Financial Statements).7A business combination may involve the purchase of the net assets, in cluding any goodwill, of another entity rather than the purchase of t he equity of the other entity. Such a combination does not result in a parent-subsidiary rel ationship.8Included within the definition of a business combination, and therefo re the scope of this IFRS, are business combinations in which one ent ity obtains control of another entity but for which the date of obtaining control (ie the ac quisition date) does not coincide with the date or dates of acquiring an ownership interest (ie the date or dates of exchange). This situation may arise, for example, wh en an investee enters into share buy-back arrangements with some of i ts investors and, as a result, control of the investee changes.9This IFRS does not specify the accounting by venturers for interests in joint ventures (see IAS 31 Interests in Joint Ventures).Business combinations involving entities under common control10A business combination involving entities or businesses under common control is a business combination in which all of the combining entit ies or businesses are ultimately controlled by the same party or parties both before and af ter the business combination, and that control is not transitory.11A group of individuals shall be regarded as controlling an entity whe n, as a result of contractual arrangements, they collectively have th e power to govern its financialand operating policies so as to obtain benefits from its ac tivities. Therefore, a business combination is outside the scope of t his IFRS when the same group of individuals has, as a result of contractual arrangements, ul timate collective power to govern the financial and operating policie s of each of the combining entities so as to obtain benefits from their activities, an d that ultimate collective power is not transitory.12An entity can be controlled by an individual, or by a group of indivi duals acting together under a contractual arrangement, and that indiv idual or group of individuals may not be subject to the financial reporting requirement s of IFRSs. Therefore, it is not necessary for combining entities to be included as part of thesame consolidated financial statements for a business combination to be regarded as one involving entities under common control.312 . IASCFIFRS 3The extent of minority interests in each of the combining entities be fore and after the business combination is not relevant to determinin g whether the combination involves entities under common control. Similarly, the fa ct that one of the combining entities is a subsidiary that has been e xcluded from the consolidated financial statements of the group in accordance with IAS 27 is not relevant to determining whether a combination involves ent ities under common control.Method of accounting14All business combinations shall be accounted for by applying the purc hase method.15The purchase method views a business combination from the perspective of the combining entity that is identified as the acquirer. The acqu irer purchases net assets and recognises the assets acquired and liabilities and conting ent liabilities assumed, including those not previously recognised by the acquiree.The measurement of the acquirer 's assets and liabilities is not affe cted by the transaction, nor are any additional assets or liabilities of the acquirer recognised as a result of the transaction, because they are not the subjects of the transaction.Application of the purchase method16 Applying the purchase method involves the following steps:(a) identifying an acquirer;(b) measuring the cost of the business combination; and(c) allocating, at the acquisition date, the cost of the business com bination to the assets acquired and liabilities and contingent liabil ities assumed.Identifying the acquirer17 An acquirer shall be identified for all business combinations. The ac quirer is the combining entity that obtains control of the other comb ining entities or businesses.18 Because the purchase method views a business combination from the acq uirer 's perspective, it assumes that one of the parties to the trans action can be identified as the acquirer.19 Control is the power to govern the financial and operating policies o f an entity or business so as to obtain benefits from its activities.A combining entity shall be presumed to have obtained control of another combining entity when it acquires more than one- half of that other entity ' s voting rights, u nless it can be demonstrated that such ownership does not constitute control. Even if one of the combining entities does not acquire more than one-half of the voting rights of another combining entity, it might have obtained control of that othe r entity if, as a result of the combination, it obtains:(a) power over more than one-half of the voting rights of the other e ntity by virtue of an agreement with other investors; or(b) power to govern the financial and operating policies of the other entity under a statute or an agreement; or(c) power to appoint or remove the majority of the members of the boa rd of directors or equivalent governing body of the other entity; or(d) power to cast the majority of votes at meetings of the board of d irectors or equivalent governing body of the other entity.20Although sometimes it may be difficult to identify an acquirer, there are usually indications that one exists. For example:(a) if the fair value of one of the combining entities is significant ly greater than that of the other combining entity, the entity with t he greater fair value is likely to be the acquirer;(b) if the business combination is effected through an exchange of vo ting ordinary equity instruments for cash or other assets, the entity giving upcash or other assets is likely to be the acquirer; and(c) if the business combination results in the management of one of t he combining entities being able to dominate the selection of the management team of the resulting combined entity, the entity whose ma nagement is able so to dominate is likely to be the acquirer.21In a business combination effected through an exchange of equity inte rests, the entity that issues the equity interests is normally the acquirer. How ever, all pertinent facts and circumstances shall be considered to determine wh ich of the combining entities has the power to govern the financial and operatin g policiesof the other entity (or entities) so as to obtain benefits from its(or their) activities.In some business combinations, commonly referred to as reverse acquis itions, the acquirer is the entity whose equity interests have been acquired and the issuing entity is the acquiree. This might be the case when, for example, a p rivate entity arranges to have itself ‘acquired ' by a smaller public entity as ameans ofobtaining a stock exchange listing. Although legally the issuing publ ic entity is regarded as the parent and the private entity is regarded as the subs idiary, the legal subsidiary is the acquirer if it has the power to govern the fi nancial and operating policies of the legal parent so as to obtain benefits from its activities. Commonly the acquirer is the larger entity; however, the facts and ci rcumstances surrounding a combination sometimes indicate that a smaller entity ac quires a larger entity. Guidance on the accounting for reverse acquisitions is provided in paragraphs B1 - B15 of Appendix B.22When a new entity is formed to issue equity instruments to effect a b usiness combination, one of the combining entities that existed before the co mbination shall be identified as the acquirer on the basis of the evidence avai lable.23Similarly, when a business combination involves more than two combini ng entities, one of the combining entities that existed before the combi nation shallbe identified as the acquirer on the basis of the evidence available. Determining the acquirer in such cases shall include a consideration of, amongst other things, which of the combining entities initiated the combination and whether the assetsor revenues of one of the combining entities significantly exceed tho se ofthe others.314 . IASCFIFRS 3Cost of a business combination24The acquirer shall measure the cost of a business combination as the aggregate of:(a)the fair values, at the date of exchange, of assets given, liabilitie s incurredor assumed, and equity instruments issued by the acquirer, in exchang e for control of the acquiree; plus(b) any costs directly attributable to the business combination.25The acquisition date is the date on which the acquirer effectively ob tains controlof the acquiree. When this is achieved through a single exchange tran saction, the date of exchange coincides with the acquisition date. However, a busi ness combination may involve more than one exchange transaction, for examp lewhen it is achieved in stages by successive share purchases. When thi s occurs:(a)the cost of the combination is the aggregate cost of the individual transactions; and (b)the date of exchange is the date of each exchange transaction (ie the datethat each individual investment is recognised in the financial statem entsof the acquirer), whereas the acquisition date is the date on which t he acquirer obtains control of the acquiree.26Assets given and liabilities incurred or assumed by the acquirer in e xchange for control of the acquiree are required by paragraph 24 to be measured a t their fair values at the date of exchange. Therefore, when settlement of all or any part ofthe cost of a business combination is deferred, the fair value of tha t deferred component shall be determined by discounting the amounts payable to t heir present value at the date of exchange, taking into account any premiu m or discount likely to be incurred in settlement.27The published price at the date of exchange of a quoted equity instru ment provides the best evidence of the instrument 's fair value and shall be used, exceptin rare circumstances. Other evidence and valuation methods shall be considered only in the rare circumstances when the acquirer can demonstrate that the published price at the date of exchange is an unreliable indicator of fair value,and that the other evidence and valuation methods provide a more reli able measure of the equity instrument ' s fair value. The published price at the date ofexchange is an unreliable indicator only when it has been affected by the thinness of the market. If the published price at the date of exchange is an u nreliable indicator or if a published price does not exist for equity instrumen ts issued bythe acquirer, the fair value of those instruments could, for example, be estimatedby reference to their proportional interest in the fair value of the acquirer or by reference to the proportional interest in the fair value of the acqui ree obtained, whichever is the more clearly evident. The fair value at the date of exchange of monetary assets given to equity holders of the acquiree as an alterna tive to equity。
ACCA财务管理英语中英文对照
ACCA--财务管理英语sole propsietorship 独资企业partnership 合伙企业corporate finance 公司财务corporate 公司closely held 私下公司public company 公众公司Goldman Sachs 高盛银行pension fund 养老基金insurance company 保险公司board of director 董事会separation of ownership and management 所有权与管理权的分离limited liability 有限责任articles of incorporation 公司章程real asset 实物资产financial asset 金融资产security 证券financial market 金融市场capital market 资本市场money market 货币市场investment decision 投资决策capital budgeting decision 资本预算决策financing decision 融资决策financial manager 财务经理treasurer 司库controller 总会计师CFO 首席财务官principal-agent problem 委托代理问题principal 委托人agent 代理人agency cost 代理成本information asymmetry 信息不对称signal 信号efficient markets hypothesis 有效市场假说present value 现值discount factor 贴现因子rate of return 收益率discount rate 贴现率hurdle rate 门坎比率opportunity cost of capital 资本机会成本net present value 净现值cash outflow 现金支出net present value rule 净现值法则rate-of-return rule 收益率法则profit maximization 利润最大化doing well 经营盈利doing good 经营造益collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权Salomon Brothers 所罗门兄弟公司term stucture of interest rate 利率期限结构annuity 年金perpetuity 永久年金annuity factor 年金因子annuity due 即期年金future value 终值conmpound interest 复利simple interest 单利continuously compounded rate 连续复利率Consumer Price Index (CPI) 消费物价指数current dollar 当期货币nominal dollar 名义货币constant dollar 不变货币real dollar 实际货币real rate of return 实际收益率inflation rate 通货膨胀率principal 本金deflation 滞胀yield to maturity 到期收益率market capitalization rate 市场资本化率dividend yield 红利收益率cost of equity capital 权益资本成本payout ratio 红利发放率earnings per share (EPS) 每股收益return on equity (ROE) 权益收益率discount cash flow 贴现现金流growth stock 成长股income stock 绩优股present value of growth opportunity (PVGO) 成长机会的现值price-earnings ratio (P/E) 市盈率free cash flow (FCF) 自由现金流量book rate of return 账面收益率capital investment 资本投资operating expense 经营费用payback period 回收期discounted-payback rule 贴现回收期法则discounted-cash-flow rate of return 贴现现金流量的收益率internal rate of return (IRR) 内部收益率lending 贷出borrowing 借入profitability measure 盈利指标standard of pfofitability 赢利标准modified internal rate of return 修正内部收益率mutually exclusive projects 互相排斥的项目capital rationing 资本约束profitability index 盈利指标soft rationing 软约束hard rationing 硬约束incremental payoff 增量收入net working capital 净营运资本sunk cost 沉没成本sunk-cost fallacy 沉没成本悖论overhead cost 间接费用salvage value 残值straight-line depreciation 直线法折旧Internal Revenue Service 国内税收署tax shield 税盾accelerated cost recovery system 加速成本回收折旧法alternative minimum tax 另类最低税tax preference 税收优惠accelerated depreciation 加速折旧project analysis 项目分析equivalent annual cash flow 等价年度现金流marginal investment 边际投资default risk 违约风险risk premium 风险溢酬standard error 标准误差standard deviation 标准差market portfolio 市场组合market returm (rm) 市场收益率variance 方差the loss of a dgree of freedom 自由度损失Delphic 德尔菲unique risk 独特风险unsystematic risk 非系统风险residual risk 剩余风险specific risk 特定风险diversifiable risk 可分散风险market risk 市场风险systematic risk 系统风险undiversifiable risk 不可分散风险convariance 协方差well-diversified 有效分散value additivity 价值可加性efficient portfolio 有效投资组合quadratic programming 二次规划best efficient portfolio 最佳有效投资组合capital asset pricing model (CAPM) 资本资产定价模型separation theorem 分离定理security market line 证券市场线market capitalization 市场资本总额small-cap stocks 小盘股book-to-market ration 账面-市值比data mining 数据挖掘data snooping 数据侦察consumption beta 消费贝塔consumption CAPM 消费型资本资产定价模型risk aversion 风险厌恶arbitrage pricing theory 套利定价理论sensitivity of each stock to these factors 每种股票对这些因素的敏感度three-factor model 三因素模型company cost of capital 公司资本成本industry beta 行业贝塔firm value 公司价值debt value 负债价值asset value 资产价值blue-chip firm 蓝筹股financial leverage 财务杠杆gearing 举债经营financial risk 财务风险unlever 消除杠杆relative market values of debt (E/V) 负债的相对市场价值taxable income 应税利润after-tax cost 税后成本marginal corporate tax rate 公司边际税率after-tax weighted-average cost of capital 税后加权平均资本成本cyclicality 周期性cyclical firms 周期性公司operating leverage 经营杠杆revenue 收入fixed costs 固定成本variable costs 可变成本rate of output 产出率certainty equivalent 确定性等价值certainty-equivalent cash flow 确定性等价现金流risk-adjusted discount rate 风险相应贴现率underlying variables 基础变量sample 抽样real option 实物期权decision tree 决策树timing qption 安排期权production option 生产性期权option to bail out 清算选择权economic rent 经济租金future market 期货市场capital budget 资本预算strategic planning 战略规划appropriation request 拨款申请postaudit 事后审计stock options 股票期权private benefit 私下利益perks 特权享受perquisite 特权享受overinvestment 过度投资generally accepted accounting principle (GAAP) 公认会计原则qualified doption 保留意见delegated 委托economic value added (EV A) 经济附加值trade loading 贸易超载economic depreciation 经济折旧national income and product accounts 国民收入与产出账户cap 上限合约strip 本息剥离债券swap 互换bookrunner 股份登记员efficient capital market 有效资本市场random walk 随机游走positive drift 正漂移autocorelation coefficient 自相关系数weak form of efficiency 弱有效性semistrong form of efficiency 半强有效性strong form of efficiency 强有效性market model 市场模型acquiring firm 兼并公司acquired firm 被兼并公司superior profit 超常利润overreaction 反应过度underreaction 反应不足index arbitrageur 指数套利者portfolio insurance scheme 证券组合保险策略superior rates of return 超常收益exchange-rate policy 汇率政策application date 申购日long-term asset 长期资产retained earnings 留存收益financial deficit 资金缺口internal fund 内部资金debt policy 负债政策dividend policy 红利政策long-term financing 长期融资total capitalization 资本总额reserve 准备金issued and outsanding 已发行流通股份issued but not outsanding 已发行未流通股份authorized share capital 法定股本总额financial institution 金融机构cash-flow right 现金流要求权control right 控制劝dominant stockholder 控股股东majority voting system 多数投票制cumulative voting 累计投票制supermajority 绝对多数制proxy contest 投票代理权角逐minority stockholder 小股东reverse stock split 逆股票拆细master limited partnership 业主有限责任合伙企业real estate investment trust (REIT) 房地产信托投资基金preferred stock 优先股cumulative preferred stock 红利累积优先股line of credit 授信额度fixed-rate 固定利率floating-rate 浮动利率coupon 息票London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率eurobond 欧洲债券eurocurrency 欧洲货币euro 欧元senior 优级junior 次级subordinated 从属secured 有担保的collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权色诺芬在《经济论》中首次提出“经济”一词（1）著作：《居鲁士的教育》、《居鲁士远征记》、《经济论》、《雅典的收入》（2）主要经济思想：a)重农思想。
财务术语中英文大全
、会计与会计理论会计accounting决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor财务会计Finan cial Acco un ti ng管理会计Man ageme nt Acco un ti ng成本会计Cost Accou nting 私业会计Private Acco unting 公众会计Public Acco un ti ng 注册会计师CPA Certified Public Accou nta nt 国际会计准则委员会I ASC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 美国会计学会AAA 税务稽核署IRS独资企业Proprietorship 合伙人企业Part nership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原贝U Accounting Principles 会计实务过程Accou nting Procedures 财务报表Fi nan cial Stateme nts 财务分析Financial Analysis 会计主体假设Separate-e ntity Assumpti on 货币计量假设Un it-of-measure Assumptio n 持续经营假设Con ti nu ity(Go in g-c oncern) Assumpti on 会计分期假设Time-period Assumpti on 资产Asset 负债Liability业主权益Owner's Equity 收入Revenue 费用Expense 收益In come 亏损Loss历史成本原则Cost Prin ciple收入实现原则Revenue Prin ciple配比原则Matchi ng Prin ciple 全面披露原则F ull-disclosure (Reporti ng) Prin cipleObjective Prin ciple Con siste nt Prin cipleComparability Prin ciple Materiality Prin cipleCon servatism Prin ciple Accrual BasisCash Basis财务报告 Fi nan cial Report流动资产 Current assets 流动负债 CurrentLiabilities 长期负债 Lon g-term Liabilities 投入资本 Contributed Capital留存收益 Reta ined Earning二、会计循环会计循环 Accounting Procedure/Cycle 会计信息系统 Acco un ting in formatio n System帐户Ledger会计科目 Accou nt会计分录 Journal entry原始凭证 Source Document日记帐Journal总分类帐 Ge neral Ledger明细分类帐 Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash receipt journal 现金付款日记帐 Cash disburseme nts journal销售日记帐 Sales Journal购货日记帐 Purchase Journal 普通日记帐 Gen eral Journal 工作底稿Worksheet 调整分录 Adjusting entries 结帐 Closing entries三、现金与应收帐款现金Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets 偿债基金Sinking fund定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank stateme nt银行存款调节表 Bank recon ciliati on stateme nt在途存款 Outstanding deposit 在途支票 Outsta ndi ng check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据Note receivable 起运点交货价 F.O.B shippi ng poi nt目的地交货价F.O.B dest in ation poi nt 商业折扣 Trade disco unt 现金折扣 Cash discou nt 销售退回及折让 Sales return and allowa nee坏帐费用 Bad debt expe nse 备抵法 Allowanee method 备抵坏客观性原则 一致性原则 可比性原则 重大性原则 稳健性原则 权责发生制 现金收付制帐Bad debt allowa nee 损益表法In come stateme nt approach 资产负债表法Bala nee sheet approach帐龄分析法Aging an alysis method 直接冲销法Direct write-off method 带息票据In terest beari ng note 不带息票据Non-i nterest beari ng 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 贴现Discount 背书Endorse 拒付费Protest fee com四、存货存货Inventory商品存货Mercha ndise inventory 产成品存货Fini shed goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inven tory 起运地离岸价格 F.O.B shipp ing poi nt目的地抵岸价格 F.O.B dest in ation寄销Con sig nment 寄销人Con sig nor 承销人Con sig nee定期盘存Periodic inven tory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowa nee and disco unts存货盈余或短缺Inventory overages and shortages分批认定法Specific ide ntificatio n 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-i n, first-out or LIFO 移动平均法Movi ng average 成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit 下限Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio五、长期投资长期投资Lon g-term in vestme nt 长期股票投资In vestme nt on stocks长期债券投资In vestme nt on bonds成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaratio n date 股权登记日Date of record 除息日Ex-divide nd date 付息日Payme nt date 债券面值Face value, Par value 债券折价Disco unt on bonds 债券溢价Premium on bonds 票面利率Con tract in terest rate,stated rate 市场利率Market in terest ratio, Effective rate 普通股Com mon Stock 优先股Preferred Stock 现金股利Cash divide nds 股票股利Stock divide nds 清算股利J Liquidat ing divide nds 到期日Maturity date 到期值Maturity value直线摊销法Straight-L ine method of amortizati on 实际禾U息摊销法Effective-i nterest method of amortizati on六、固定资产固定资产Plant assets or Fixed assets原值Original value 预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciati on expe nse 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本Depreciatio n cost 净值Net value 在建工程Con structi on-i n-process 磨损Wear and tear 过时Obsolescenee 直线法Straight-line method (SL) 工作量法Un its-of-production method (UOP) 力口速折旧法Accelerated depreciati on method 双倍余额递减法Double-decli ning bala nee method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease廉价购买权Barga in purchase optio n (BPO) 资产负债表外筹资Off-bala nce-sheet financing最低租赁付款额Mi nimum lease payme nts七、无形资产无形资产Intan gible assets 专利权Patents商标权Trademarks, Trade names 著作权Copyrights特许权或专营权Fran chises商誉Goodwill开办费Organization cost 租赁权Leasehold 摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discou nt notes长期负债一年内到期部分Curre nt maturities of Ion g-term liabilities 应付股利Divide nds payable预收收益Prepayme nts by customers存入保证金Refun dable deposits应付费用Accrual expe nse增值税value added tax营业税Business tax应付所得税In come tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities un der product warra nties赠品和兑换券Premiums, coup ons and trad ing stamps 或有事项Con ti ngency 或有负债Contingent或有损失Loss con ti ngen cies或有利得Gain contingen cies永久性差异Perma nent differe nee时间性差异Timi ng differe nee应付税款法Taxes payable method纟纳税影响会计法Tax effect acco un ti ng method递延所得税负债法Deferred in come tax liability method九、长期负债长期负债Lon g-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guara nteed Bon ds 信用公司债券Debe nture Bonds 一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Con vertible Bon ds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coup on Bonds 普通公司债券Ordi nary Bonds 收益公司债券In come Bonds名义利率，票面利率Nomi nal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective in terest method到期直接偿付Repayme nt at maturity提前偿付Repayment at advanee偿债基金Sinking fund长期应付票据Lon g-term no tes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Reta ined earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outsta ndi ng capital stock库藏股Treasury stock普通股Com mon stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Non cumulative preferred stock完全参加优先股Fully participat ing preferred stock咅B分参加优先股Partially participati ng preferred stock非部分参加优先股Non partially participati ng preferred stock 现金发行Issua nee for cash非现金发行Issua nee for non cash con siderati on股票的合并发行Lump-sum sales of stock发行成本Issua nee cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分酉己Distribution of earnings 股利Divide nd股利政策Divide nd policy宣布日Date of declarati on 股权登记日Date of record除息日Ex-divide nd date 股利支付日Date of payme nt现金股利Cash divide nd 股票股利Stock divide nd 拨款appropriation十^一、财务报表财务报表Fi nan cial Stateme nt 资产负债表Bala nee Sheet 收益表In come Stateme nt 帐户式Account Form 报告式Report Form 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.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Worki ng Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources con cept直接交换业务Direct excha nges正常营业活动Normal operat ing activities财务活动Financing activities投资活动In vesti ng activities十三、财务报表分析财务报表分析An alysis of finan cial stateme nts 比较财务报表Comparative finan cial stateme nts 趋势百分比Trend perce ntage 比率Ratios普通股每股收益Earnings per share of com mon stock股利收益率Divide nd yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of com mon stock资本报酬率Retur n on in vestme nt 总资产报酬率Retur n on total asset债券收益率Yield rate on bonds 已获利息倍数Number of times in terest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turno ver应收帐款周转率Accou nts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Con solidated finan cial stateme nts 吸收合并Merger创立合并Consolidation控股公司Pare nt compa ny附属公司Subsidiary compa ny少数股权Minority in terest权益联营合并Pooli ng of in terest购买合并Comb in ati on by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level cha nges acco unting一般物价水平会计Ge neral price-level accou nti ng货币购买力会计Purchas in g-power acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本Historical cost现行价值会计Current value acco unting现行成本Current cost重置成本Replacement cost物价指数Price-level in dex国民生产总值物价指数Gross nati onal product implicit price deflator (or GNP deflator) 消费物价指数Con sumer price in dex (or CPI)批发物价指数Wholesale price in dex货币性资产Mo netary assets货币性负债Mon etary liabilities货币购买力损益Purchas in g-power gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized holdi ng gains or losses。
F3 Financial Accounting
F3 Financial Accounting胡晴Sunshine HuContentChapter 1 Introduction to Accounting and Conceptual Framework (3)Examples and Exercises (11)Chapter 2 Statement of Financial Position and Income Statement (13)Examples and Exercises (18)Chapter 3 Double Entry Bookkeeping (21)Examples and Exercises (28)Chapter 4 Inventory (32)Examples and Exercises (37)Chapter 5 Sales Tax (40)Examples and Exercises (42)Chapter 6 Accruals and Prepayments (44)Examples and Exercise (48)Chapter 7 Irrecoverable Debts and Allowances for Receivables (51)Examples and Exercises (56)Chapter 8 Non-current Assets (58)Examples and Exercises (68)Chapter 9 from Trial Balance to Financial Statements (72)Examples and Exercises (77)Chapter 10 Books of Prime Entry and Control Accounts (81)Examples and Exercises (90)Chapter 11 Control Account Reconciliations (94)Examples and Exercises (98)Chapter 12 Bank Reconciliations (101)Examples and Exercises (104)Chapter 13 Correction of Errors and Suspense Accounts (107)Examples and Exercises (112)Chapter 14 Incomplete Records (115)Examples and Exercises (121)Chapter 15 Other Accounting Standards (124)Examples and Exercises (133)Chapter 16 Company Accounts (137)Examples and Exercises (148)Chapter 17 Statement of Cash Flow (151)Examples and Exercises (159)Chapter 18 Consolidated Statement of Financial Position (163)Examples and Exercises (173)Chapter 19 Consolidated Income Statement (176)Examples and Exercises (182)Chapter 20 Interpretation of Financial Statements (185)Examples and Exercises (192)Chapter 1 Introduction to Accounting and Conceptual Framework本章作为ACCA财务会计主线的起点，旨在架构财务会计基本逻辑体系，使学员在了解其发展背景的基础上理解财务会计的重要作用及存在价值，并通过基本会计概念引入为后续学习奠定基础。
财务术语#中英文对照：Finance和Accounting专业必备单词
财务术语#中英文对照：Finance和Accounting专业必备单词金融会计专业一直备受中国留学生青睐。
相对其他专业，它虽然对于申请者的要求比较高，但专业极高的就业率及客观的薪资也成为吸引广大申请者的重要原因之一。
背会了以下这些单词，学Financial Accounting的小伙伴们就再也不用蛋疼了~！Part 1 会计与会计理论会计 accounting决策人 Decision Maker 投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计 Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师 CPA Certified Public Accountant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美国会计学会 AAA税务稽核署 IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本Contributed Capital留存收益Retained EarningPart 2 会计循环会计循环 Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries结帐 Closing entriesPart 3 现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping pointnt商业折扣Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据 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贴现Discount背书Endorse 拒付费 Protest fee comPart 4 存货存货 Inventory商品存货 Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法 Retail method成本率 Cost ratioPart 5 长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method 权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortizationpart 6 固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用 Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease paymentsPart 7 无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权 Leasehold摊销 AmortizationPart 8 流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability methodPart 9 长期负债长期负债Long-termLiabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loanPart 10 业主权益权益 Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend 股票股利 Stock dividend拨款 appropriationPart 11 财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-stepPart 12 财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念 All-resources concept直接交换业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activitiesPart 13 财务报表分析财务报表分析 Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率 Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratioPart 14 合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost methodPart 15 物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数 Wholesale price index 货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
财务术语中英文大全
财务术语中英文大全财务术语中英文大全一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 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美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 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贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable 抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form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.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
173 财务管理最佳实践之项目会计(英文,普华永道)
to record and maintain costs and time at a project and task level to maintain project assets & Work In Progress to bill / charge for jobs carried out to assist in planning, scheduling and controlling projects to measure ongoing profitability and technical effectiveness of projects and enable corrective action to be taken
PwC175i
6
Project Accounting - Issues and Trends
Issues
Trends
Link with work The trend is towards integrated systems / bespoke solutions tailored to meet management / sector specific needs resource scheduling Link with project management tool for financial and project reporting Projects often will across financial / fiscal years, this can make year end accounting complicated Propriety project management tools (eg PMW, MS Project) have only high level financial reporting, job and project costing modules have no progress reporting or planning functions - no good solution currently available. The trend is to integration and data warehousing Independent "closing" or cleardown of project details from fiscal year close in main financial ledgers
财管项目经历英语作文
财管项目经历英语作文下载温馨提示:该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。
文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by theeditor. I hope that after you download them,they can help yousolve practical problems. The document can be customized andmodified after downloading,please adjust and use it according toactual needs, thank you!In addition, our shop provides you with various types ofpractical materials,such as educational essays, diaryappreciation,sentence excerpts,ancient poems,classic articles,topic composition,work summary,word parsing,copyexcerpts,other materials and so on,want to know different data formats andwriting methods,please pay attention!During my finance management project, I had the opportunity to work with a diverse team of individuals from different backgrounds and skill sets. It was a challenging yet rewarding experience that allowed me to enhance my problem-solving abilities and broaden my understanding of financial concepts.One of the most memorable aspects of the project was the brainstorming sessions we had to come up with innovative solutions. Each team member brought their unique perspective, and the discussions were lively and engaging. We debated various ideas, challenged each other's assumptions, and ultimately arrived at a consensus that incorporated the best aspects of everyone's suggestions.In addition to the intellectual stimulation, theproject also required us to work under tight deadlines. This meant long hours and intense pressure, but it also taught me the importance of time management andprioritization. I learned how to effectively allocate my resources and focus on the most critical tasks, ensuring that we met our deliverables on time.Furthermore, the project gave me the opportunity to develop my communication and presentation skills. We had to regularly update our stakeholders on the progress of the project and present our findings and recommendations. This required clear and concise communication, as well as the ability to present complex financial information in a way that was easily understandable to non-experts.Another aspect of the project that I found particularly valuable was the opportunity to network with professionals in the finance industry. We had the chance to attend conferences and seminars, where we met experts in the field and learned about the latest trends and developments. These interactions not only expanded my professional network but also provided valuable insights into the real-world application of financial management principles.Overall, my finance management project was atransformative experience that allowed me to apply my theoretical knowledge to real-world situations. It challenged me to think critically, collaborate effectively, and communicate persuasively. I am confident that theskills and experiences gained from this project will serve me well in my future career in finance.。
财务处理流程三个字
财务处理流程三个字英文回答：Financial Process Management.中文回答：财务处理流程。
英文回答：Financial process management (FPM) is the structured approach to managing the flow of financial activitieswithin an organization. It is an integrated process that includes all aspects of financial management, from planning and budgeting to accounting and reporting.中文回答：财务处理流程（FPM）是在组织中管理财务活动流的结构化方法。
它是一个集成流程，包括财务管理的所有方面，从规划和预算到会计和报告。
英文回答：Implementing a well-defined FPM can help organizations improve efficiency, reduce costs, and gain a better understanding of their financial performance. It also provides a framework for managing risks and ensuring compliance with financial regulations.中文回答：实施一个定义明确的 FPM 可以帮助组织提高效率，降低成本，并更好地了解其财务业绩。
它还为管理风险和确保遵守财务法规提供了框架。
英文回答：The key components of FPM include:Financial planning and budgeting.Accounting and reporting.Cash management.Credit and collections.Risk management.Compliance.中文回答：财务处理流程的关键组成部分包括：财务规划和预算。
英文财务工作描述
英文财务工作描述financial controller role:total responsibility for the financial and i.t. aspect of ejv operations ensuring compliance of financial policies and relevant prc regulations.a business advisor to the general manager and other functional heads on strategic and operational issues.accountability:design and operate effective planning and decision support systems, financial information and control systems.continuously improve processes and procedure to increase efficiency and maintain the integrity of the accounting and management systems.prepare operating plan and monitor and analyse revenue, profitability, cashflow and budget variances.manage the information system and network services ensuring the system is providing the necessary support from both an accounting and management perspective.take responsibility for the development and training of all finance staff.measures:accurate and timely delivery of all external & internal reporting.effective financial control of sales, marketing & production activities.compliance of government regulations and pci policies.contribution to the improvement of business processes and operation efficiency.cost accountantrole 角色: responsible for the cost accounting & analyses 负责成本核算和分析accountabilities 工作职责:cost accounting 成本核算· work in progress cost accounting 在制品成本核算·direct & indirect expenses of prooduction accounting 直接和间接生产费用核算· finished goods cost accounting 产成品成本核算· cost of goods sold accouting 产品销售成本核算cost analyses 成本分析· cause of change of mc 边际贡献变化原因分析· yield analysis 原材料利用率分析· sales volume analysis 销量原箱和标箱分析· net price & mc analysis 单价和边际贡献分析cooperation 合作· cooperating to th purchasing & producting dpt. 通力与采购和生产部门合作· physical stock accounting 例行每月存货盘点· provide cost information needed to the management on time & accurately 及时准确地为管理层提供成本信息measure: keep the cost information providing on time & accurately衡量标准: 提供成本信息的及时性和准确性。
Chapter 2 Financial planning %26 projected financial statements
3) Projected balance sheet A) Basic principles: Fixed assets + (current assets – current liabilities) - long-term liabilities = Shareholders' equity Or Asset = liabilities + stockholder's equity Or Investment = Financing B) Interior relationship between cash flow statement, Profit & loss account and balance sheet. *Projected cash flow statement current assets NCF cash in current asset items
4. Preparing the projected statements 1) Projected cash flow statement A)Classification of cash flows: inflows; outflows B) Calculating net cash flows NCF = inflows – outflows Closing balance = net cash flow + opening balance Non-cash items are excluded. After-the-period cash movements are excluded.
*Projected profit and loss account share capital and reserve Net profit - dividend retained profit 5 . Projected financial statements and decisionmaking 1) Examine the statements 2) A reliable statement will help managers to make better decisions 3) Analyze the statements ---- make decision
名片中的英语：英语头衔
名片中的英语——英语头衔President（一般译为"总裁"）：类似我国的总经理职务,在美国，一般是一些大公司或集团公司设这一职位，如微软公司总裁President of Microsoft Corporation、微软大中国区总裁President of Microsoft China，President 一般作为CEO的备用继任人,他的权限在General Manager之上，如微软大中国区总裁是微软中国有限公司总经理的顶头上司。
Chief Operating Officer （首席运营官），简写COO, 是公司的具体业务经营管理者.COO应该和President是同一职位，一般都以兼任的形式合二为一，如果设成不同职位的话，那么，他就是具体负责执行某一事业部或某一经营领域的决策，在确保完成目标的前提下享有灵活处理的权力。
Vice President （副总裁）作为总裁的助手分管一个或几个事业部门。
General Manager (总经理），在不设President的小公司里，General Manager 就是日常事务总管,与我国的总经理对等，在设President的大公司里，其地位介于部门经理（department manager）和President之间.Executive Director （执行董事)：在美国的董事会下都设有一个执行委员会（该委员会主席大多数情况下就是CEO），作为董事会闭会期间的常设机构，实际上它起着对公司业务进行监督和领导职能，而执行董事也就作为CEO的副手参与到公司管理中来。
Managing Director:具有管理职能的董事。
CEO 代表公司的最高决策者，而President、Vice President与财务总监（Treasurer；Chief Financial Officer)、公司执行秘书（Secretary）则组成了公司的日常管理班子.Executive Director 和Managing Director 如果也参与到公司管理中来,则往往兼任President ，或Vice President. 由此，我们可以推断，按地位划分，显然Board Chairman居于顶峰，因为他就是"老板”。
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Financial Statement Analysis of Lenovo
1. Company’s overview
Lenovo (HKSE: 992) (ADR: LNVGY) is a US$21 billion personal technology company serving customers in more than 160 countries, and the world’s second-largest PC vendor. Dedicated to building exceptionally engineered PCs and mobile internet devices, Lenovo’s business is built on product innovation, a highly-efficient global supply chain and strong strategic execution. Formed by Lenovo Group’s acquisition of the former IBM Personal Computing Division, the company develops, manufactures and markets reliable, high-quality, secure and easy-to-use technology products and services. Its product lines include legendary Think-branded commercial PCs and Idea-branded consumer PCs, as well as servers, workstations, and a family of mobile internet devices, including tablets and smart phones. Lenovo has major research centers in Yamato, Japan; Beijing, Shanghai and Shenzhen, China; and Raleigh, US. The main competitors are HP, DELL, ACER, ASUS, and Apple.
“Lenovo for those who do” is the latest advertising slogan. Over 27,000 strong each one of Lenovo employees united not in the amazing power of technology, but in the power of people to do amazing things with it. From uncles to architects, Lenovo’s products are in service of their greatest work.
2. Company’s EPS and stock pri ce
The EPS in year 2002 to 2005 is stable, but it’s dramatically shocked in 2006 and 2009 due to merger issue and worldwide economy crisis. In the past three years, EPS is improved significantly.
From: /quote/0992/LenovoQuote.html
3. Perform ratio analysis
For the year ended March 31, 2011, Lenovo achieved total sales of approximately
US$21,594 million. Profit attributable to equity holders for the year was approximately US$273 million. Gross profit margin for the year was 0.1 percent point up from 10.8 percent reported in the last year. At the same time, Dell, the main competitor of Lenovo, got approximately US$61 billion sales revenue with 22.75% gross profit margin. Dell’s gross profit margin for the year was 1.53 percent up from 21.22% percent reported in the last year. Dell’s financial performance is much better than Lenovo due to high profitable service and software business. Lenovo didn’t operate this kind of business. This difference is also showed by profit margin. In fiscal year 2011, Dell’s profit margin is 4.28% and Lenovo is only 1.26%.
Inventory control is very critical for any PC makers. Inventory Turnover Ratio of Lenovo was 22.85 times. It equals to 15.98 Average Days’ Supply in Inventory. Dell’s performance is 42.60 times equaled 8.57 Average Days’ Supply in Inventory. That’s why Dell is leading supply chain company in industry.
Lenovo and Dell’s Debt-to-e quity ratio are 3.97 and 4.83. Another top PC maker, Acer’s Debt-to-equity ratio is 1.98. Based on above data, most of PC makers operate under high liabilities. Lenovo should pay attention to it’s high ratio.
key financial data
Dell Lenovo
2011 2010 2011 2010
Cost of Goods Sold $50,098 $43,641 $19,230 $14,815
Gross profit margin (%) 22.75% 21.22% 12.29% 12.08%
4. Sales revenue and net income
Year on year Lenovo Group Ltd grew revenues 30.05% from US$ 16.60 billion to US$ 21.59 billion while net income improved 111.21% from US$ 129.37 million to US$ 273.23 million.
From: /research/Markets/T earsheets/Financials?s=992:HKG
5. The long-term assets of the company
Lenovo’s long-term assets took 25.87% in total assets in 2011, 43.63% in 2010. The ratio of long-term assets decreased a lot. It’s good news to higher ratio of current a ssets. The amount of intangible assets increased US$ 68 million from 2010 to 2011. The brand value is strengthened. In addition, we can find the depreciation policy as below report. The company took straight-line depreciation method.
6. Conclusion
Based on above analysis, Lenovo did a good job in fiscal year 2011 and it’s continually improved in aspect of profitability, Liquidity and Solvency. Compared with Dell Company, there are some distances and Lenovo must improve its Sales revenue and Profit margin. The supply chain is one of key improvement point.
Attachment Income Statement
Balance Sheet
Balance Sheet (Continued)
Cash Flow Statement。