会计金融PS
金融企业会计-名词解释及简答
金融企业会计-名词解释及简答名词解释1.非银行金融机构（Pl）非银行金融机构是指除银行以外，依法定程序设立的各种经营金融业务的金融机构，包括保险公司、证券公司、租赁公司、信托投资公司、基金管理公司、信用合作组织、财务公司、期货公司、汽车金融公司等，是我国金融机构体系的重要组成部分。
2.金融企业（P1）金融企业是一个特定的企业范畴，有其自身的经营特点和业务范围，在经济生活中发挥着非常重要的作用。
在我国，金融企业由在中华人民共和国境内依法成立的商业银行和非银行金融机构组成。
3.表内科目与表外科目费18）表内科目是指用以反映涉及金融企业资金实际增减变动的会计事项，从而纳入资产负债表内的会计科目。
表外科目用以反映不涉及金融企业资金实际增减变动的重要业务事项，从而不纳入资产负债表内的会计科目，包括或有事项、承诺事项以及重要的有价单证和财产的保管等经济业务事项。
4.分户账（P34）分户账是在总账科目下，按单位或资金性质分户独立设帐，根据凭证逐笔连续登记，具体反映某项经济业务引起的资金增减变动详细情况的明细分类账簿。
5.原始存款（P45）原始存款，又称为现金存款或直接存款，是客户将现金或现金支票送存商业银行而形成的存款。
6.派生存款（P45）派生存款，又称为转账存款或间接存款，是商业银行通过发放贷款、购买证券等资产业务而创造的存款。
7.定活两便储蓄（P66）定活两便储蓄存款是在存款时不约定存期，一次存入一定数额的本金，储户可根据需要随时一次支取本息，并于支取时按实际存期确定相应的利率，据以计算利息的储蓄存款。
这种储蓄存款兼具流动性和收益性，比定期储蓄存款支取灵活，在达到一定存期时又能取得比活期储蓄存款高的收益。
8.同业拆借（P128）同业拆借是指金融机构之间临时融通资金的一种短期资金借贷行为，是解决短期资金不足的一种有效方法。
《商业银行法》规定，拆借资金只能用于临时性的资金需要，如由于清算票据交换差额、系统内资金调拨不及时等引起的临时性资金不足，禁止利用拆入资金发放固定资产贷款或用于投资。
浪潮ps财务操作流程
盛年不重来，一日难再晨。
及时宜自勉，岁月不待人。
浪潮PS财务管理系统简易培训流程一、帐套建立开始——程序——浪潮软件——管理工具——帐套管理——MS SQL SERVER——确认——服务器名（即计算机名），管理员口令为空。
帐套管理——新建——输入帐套名称，选择路径，设置管理员名称与口令（用户默认为9999，口令第一位必须为字母且不能小于六位）——选择需要安装的系统——输入单位名称——选择行业（即单位所使用的会计制度）——选择账务和报表启用日期（预置科目和报表，即系统中带有所选择会计制度的科目和报表；不预置，则系统无科目及报表）——安装即可。
二、设置操作员及权限开始——程序——浪潮软件——管理工具——维护工具（用户为建账时管理员9999，输入口令，选择帐套）1、设置操作员：用户管理——用户注册注销——sa口令为空——编辑——注册——录入职工编号（编号长度为四位），姓名，口令（口令第一位必须为字母且不能小于六位）2、设置权限（包括功能权限和数据权限）：选中操作员——编辑——功能权限——设置权限——存盘选中操作员——编辑——数据权限——设置权限——存盘3、数据锁处理：异常情况（非正常退出、断电等）下，造成操作员被锁住需要清除数据锁数据处理——数据锁管理——选中操作员——清除；文件——清除非法站点——选中——清除。
三、正常业务：开始——程序——浪潮软件——会计核算——账务处理——输入用户编号，口令，选择帐套，选择登录日期，确认一）初始：1、设置科目：初始——科目——科目设置——选中某一科目——编辑——增加（同级/下级）、删除——保存设置辅助核算：选中科目——辅助核算处根据需要选中（辅助核算需要根据具体的核算内容在辅助管理模块中录入单位、部门、人员等）设置数量核算：选中科目——选中核算数量，录入计量单位即可，也可不录2、余额初始：初始——科目——余额初始——确定——期初建账只录入当前余额即可；期中建账录入所有科目借方累计、贷方累计及当前余额——保存——录入完毕——文件——平衡检查注意：余额录入错误想删除，直接录入0按回车键余额需要在明细科目录入，上级科目自动汇总明细科目数据辅助核算科目需要在辅助核算初始录入数据核算数量在需要录入金额和数量3、凭证类型：初始——凭证——凭证类型——选择凭证类型方案——选择凭证类型——确定——退出即可4、结算方式：初始——出纳——结算方式——输入编号及名称保存即可二）凭证：1、制单：凭证——制单——录入日期，摘要，右键单击选择科目，录入金额，输入附件张数——保存修改凭证：编辑——修改（只能制单人修改）增加凭证：编辑——增加（相同类型/选择类型）删除凭证：编辑——删除（只能删除本人制作凭证）2、复核：凭证——复核（制单与复核不能为同一人）——选择凭证范围——勾中复核——确定取消复核：凭证——复核——选择凭证范围——勾中取消复核（只能复核人取消复核）——确定3、记账：凭证——记账——勾中记账——确定——选中凭证——下一步——完成取消记账：凭证——记账——勾中取消记账（记账人和帐套主管都可取消记账）——确定——选中凭证——下一步——完成4、查询凭证——查询凭证——凭证汇总表三）帐表查询：1、帐表——科目余额表——设置查询条件——选中某一科目——查看——联查帐页（明细账）——查看——联查凭证2、帐表——总账——设置查询条件——选中某一科目——查看——联查明细账——查看——联查凭证3、帐表——三栏明细账——设置查询条件——查看——联查凭证查询内容设置：帐表页面下——文件——页面设置——可以调整列宽及显示的内容，不需要显示的可以隐含四）月结：月末——月末结转（结转时所有凭证必须记账，其他模块必须退出）四、报表：开始——程序——浪潮软件——分析报告——报表管理1、计算：报表——打开——选中日期和报表——公式——报表计算——计算本表——保存2、月结：月末所有报表计算完毕，需要进行报表月结，将报表格式结转到下一期间月末——月末存档——选择结转期间——选择报表——全部报表——确定3、报表解锁：异常情况（比如非正常退出、断电等）下，造成报表处于只读状态，需要进行报表解锁处理报表——报表解锁——选中报表——解锁五、其它常用功能：在某一模块下：文件——更换帐套/更换操作员/更改口令/财务日期/转到…账务系统反月结：维护工具——账务系统反月结，选择恢复状态，确定。
投资理财专业代码
投资理财专业代码投资理财是一门涉及多个领域的综合性专业，为了方便标识和区分不同的投资理财学科和课程，各个学校和机构制定了一系列专业代码。
这些专业代码通常由数字和字母组成，代表着不同的学科和课程内容。
下面，将为大家介绍一些常见的投资理财专业代码。
1.FIN：金融学（Finance）金融学是投资理财领域的基础学科，主要研究货币、资本和财富的获取、配置和管理。
这门学科涉及到金融市场、金融机构、金融产品等方面的知识和技能。
FIN代表金融学，一般用于培养学生掌握金融理论和实践技能。
在投资理财专业中，FIN通常是必修课。
2.ACC：会计学（Accounting）会计学是投资理财中非常重要的一门学科，主要研究经济单位的会计核算和财务管理。
会计学包括财务会计、管理会计、审计等方面的内容。
ACC代表会计学，学生通过学习会计学可以掌握财务报表分析、成本控制等技能，对投资决策和财务管理非常有帮助。
3.ECO：经济学（Economics）经济学也是投资理财领域中的重要学科，主要研究资源的稀缺性和效率的分配。
经济学分为宏观经济学和微观经济学两个层面，宏观经济学研究整体经济运行规律，微观经济学研究个体经济主体的行为和决策。
ECO代表经济学，掌握经济学原理对于投资理财人员来说非常重要，可以帮助他们预测经济发展趋势和制定合理的投资策略。
4.MKT：市场营销（Marketing）市场营销是投资理财中与客户和市场相关的重要学科，主要研究产品的营销策略和市场营销活动。
MKT代表市场营销，学生通过学习市场营销可以了解产品定位、市场调研和营销推广等方面的知识，有助于他们进行市场分析和投资推广。
W：法学（Law）法学是投资理财领域中保护投资者权益和合法权益的重要学科。
投资理财涉及到众多法律和合规问题，因此学习法学对投资理财从业者来说非常重要。
LAW代表法学，学生通过学习法学可以了解法律的基本原理和适用范围，了解投资理财中的法律风险和法律责任。
什么是市销率（PS）？
什么是市销率（PS）？
什么是市销率（PS）？
市销率( PS)
= 总市值/主营业务收⼊.
=股价/每股销售额.
市销率越低，投资价值越⼤。
可以剔除那些市盈率很低，
但主营业务没有核⼼竞争⼒，
⽽主要是依靠⾮经营性损益⽽增加利润的股票。
因此该项指标既有助于
能考察公司收益基础的稳定性和可靠性，把握其收益的质量⽔平。
对于成熟期的企业，
通常使⽤市盈率（PE）来估值，
市销率（PS）来估值更为可靠。
⽽对于尚未盈利的⾼成长性企业，则使⽤市销率（
优点时它不会出现负值，对于亏损企业和资不抵债的企业，也可以计算出⼀个有意义的价值乘数；
不容易被操纵，
⽐较稳定、可靠，不容易被操纵，
对价格政策和企业战略变化⾮常敏感，可以有效反映变化的后果。
但不能反映企业成本的变化，只能⽤于同⾏业对⽐。
主要适⽤于服务类企业和传统⾏业。
金融分析常用工具
金融分析常用工具概述金融分析是对财务状况和运营绩效进行评估的关键过程。
在金融领域，存在着许多不同的工具和技术，用于帮助分析师理解和评估不同的金融数据。
本文将介绍一些常见的金融分析工具，它们在金融行业中被广泛使用。
1.财务比率分析财务比率分析是金融分析中的重要部分。
它通过计算和比较不同财务指标的值，帮助分析师评估公司的财务状况和绩效。
常见的财务比率包括：流动比率：用于评估公司的支付能力，计算公式为流动资产除以流动负债。
速动比率：用于评估公司的流动资产中的现金和其他现金等价物相对于流动负债的比例。
利润率：用于评估公司的盈利能力，计算公式为净利润除以销售收入。
资产回报率：用于评估公司对投资的回报，计算公式为净利润除以总资产。
2.趋势分析趋势分析是通过对历史数据进行比较，确定金融数据的发展趋势，从而帮助分析师预测未来的表现。
常见的趋势分析工具包括：时间序列图表：通过绘制数据随时间变化的图表，分析数据的趋势和周期性。
移动平均线：通过计算数据的移动平均值，平滑数据并显示长期趋势。
季节调整指数：通过去除季节性因素，分析数据的真实趋势。
3.资本预算分析资本预算分析用于评估投资项目的可行性，帮助投资者决定是否值得进行投资。
常见的资本预算分析工具包括：内部回报率（IRR）：用于衡量投资项目的回报率，与项目的成本和收益相关。
净现值（NPV）：用于评估投资项目的现金流量，并计算项目的净现值。
收益期限：用于计算项目的回收期，即项目投资的成本需要多长时间才能收回。
4.市场调研工具市场调研是金融分析的重要组成部分，通过分析市场数据和趋势，帮助分析师了解市场和行业的情况，以及预测未来的变化。
常见的市场调研工具包括：市场调查问卷：通过收集数据和意见，了解消费者喜好和需求。
SWOT分析：分析公司的优势、劣势、机会和威胁，评估公司的竞争力和潜在风险。
Porter五力模型：通过评估行业的竞争力和市场结构，帮助分析师理解行业的竞争环境。
中国金融业正面临五大转变
中国金融业正面临五大转变长久贷最新网贷行业资讯：过去十年，中国金融业经历了一个快速增长的阶段。
从增加值占比来看，金融业增加值占GDP的比重从2007年的5.62%快速提高到2017年的7.95%。
其中，最高峰值在2015年，这一比重曾高达8.40%，显著高于欧美成熟市场国家。
英国和美国这一比重分别为8%和7%左右，日本和欧洲甚至低于5%。
同期我国工业增加值占比则快速下滑，从2007年的41.33%不断下滑至2017年的33.85%。
2018年，中国金融行业的经营环境正面临五大根本转折性的变化，其中有些变化是周期性的，有些变化是根本性的，但都将深刻影响金融行业的发展格局。
变化一：从全球量化宽松到货币收紧1、海外经济逐步复苏开启全球缩表进2008年金融危机后，为防止金融风险向实体经济持续蔓延，以美国、欧洲、日本为代表的成熟经济体相继推出量化宽松政策，借助超发货币、降低资金利率来刺激经济，维持全球经济体系的相对稳定。
2008年以来美国实行三轮量化宽松政策，美联储资产负债表规模从危机前不足1万亿美元扩张至近4.5万亿美元的规模，欧盟也实施了超万亿欧元的量化宽松政策。
2015年开始美国经济逐步走向复苏，2015年12月美联储实施危机后首次加息，截至2017年第四季度，美国GDP环比增速增长至2.6%，欧元区GDP同比增长至2.7%，世界经济回暖上行，有望进入新的增长周期。
在此背景下，美国自2015年以来已累计加息4次、共计100个基点，英国自2017年11月开始加息，发达国家货币政策开始从货币泛滥向货币收紧转向。
2、全球缩表环境下中国货币供应边际收紧2016年底中央经济工作会议上首次提出“要适应货币供应方式新变化，调节好货币闸门”，“防止货币供应过于宽松而产生的杠杆效应和放大资产泡沫”。
2017年5月，广义货币M2的同比增速终于结束了一直维持在两位数的高速增长水平，标志着货币政策已经转向。
第五次全国金融工作会议明确“要推动经济去杠杆，坚定执行稳健的货币政策，处理好稳增长、调结构、控总量的关系”。
SAP各模块介绍
SAP各模块介绍SAP在管理功能上，它共有12个系统模块,下面为你一一介绍, 希望对你了解SAP有所帮助。
（1）SAP MM模块（物料管理模块），主要有采购、库房与库存管理、MRP、供应商评价等管理功能。
（2）SAP SD模块（销售与分销模块)，其中包括销售计划、询价报价、订单管理、运输发货、发票等的管理，同时可对分销网络进行有效的管理。
（3）SAP AM 模块（资产管理模块)，具有固定资产、技术资产、投资控制等管理功能。
（4）SAP CO模块(管理会计模块)，它包括利润及成本中心、产品成本、项目会计、获利分析等功能，它不仅可以控制成本，还可以控制公司的目标，另外还提供信息以帮助高级管理人员作出决策或制定规划。
（5）SAP FI模块（财务会计模块），它可提供应收、应付、总账、合并、投资、基金、现金管理等功能，这些功能可以根据各分支机构的需要来进行调整，并且往往是多语种的。
同时，科目的设置会遵循任何一个特定国家中的有关规定。
（6）SAP PS模块（项目管理模块），具有项目计划、项目预算、能力计划、资源管理、结果分析等功能。
（7）SAP HR模块（人力资源模块），其中包括：薪资、差旅、工时、招聘、发展计划、人事成本等功能。
（8）SAP WF模块（工作流管理模块），可提供工作定义、流程管理、电子邮件、信息传送自动化等功能。
（9）SAP QM模块（质量管理模块)，可提供质量计划、质量检测、质量控制、质量文档等功能。
(10) SAP PP模块（生产计划模块)，可实现对工厂数据、生产计划、MRP、能力计划、成本核算等的管理，使得企业能够有效的降低库存，提高效率。
同时各个原本分散的生产流程的自动连接，也使得生产流程能够前后连贯的进行，而不会出现生产脱节，耽误生产交货时间。
(11) SAP PM模块（工厂维修模块），可提供维护及检测计划、交易所处理、历史数据、报告分析。
(12) SAP IS模块(行业解决方案），可针对不同的行业提供特殊的应用和方案。
ps估值使用范围
ps估值使用范围
"PS估值"指的是市销率（Price-to-Sales Ratio）的缩写，是一种衡量公司股票价格与其销售收入之间关系的指标。
它通常用于评估公司的股票价格是否被合理定价。
PS估值的使用范围主要包括：
1.公司估值分析：PS估值可用于评估一家公司的股票价格是否被低估或高估。
通过
比较公司股票的市价与公司销售收入的比率，投资者可以得出对公司价值的初步认识。
2.行业比较分析：投资者可以将同一行业的不同公司的PS比率进行比较。
这有助于
了解哪些公司在销售收入与市值之间表现良好，哪些公司相对被高估或低估。
3.市场趋势评估：对于某个行业或整个市场，投资者也可以使用PS估值来了解市场
的整体估值水平。
例如，高PS估值可能意味着整个市场或行业被高估。
尽管PS估值提供了对公司股票定价的一种视角，但它并不是唯一的评估指标。
投资者在进行投资决策时，通常会结合其他财务指标和分析方法，如市盈率（P/E Ratio）、市净率（P/B Ratio）、现金流量等进行综合考虑，以更全面地评估公司的财务状况和股票的投资价值。
项目结算配置与其他
PS 项目结算配置及操作说明
PS与FICO的主要接口之一即为项目的结算。
一般来说，此部分要与财务的会计核算体系相结合。
项目实施过程中发生的成本，包括物料领用、服务采购、资产采购，如果使用结算型的WBS，那么这些业务活动中，仅需要录入WBS号，成本被记到对应的WBS的借方（一般为损益类科目），项目结算时，再从这一中间科目转到最终的资负债类科目上；如果使用统计型的WBS，那么可以将WBS号理解成一个统计字段或辅助核算字段，在有关项目的活动中，除需要录入WBS号外，要需要录入最终的帐户分配元素，比如资产/在建工程号等，使用统计型WBS，则成本直接进入最终科目，WBS不需要结算，此时WBS基本等于内部订单了。
但使用统计型WBS有一个重大缺陷，即不能在项目结构中创建物料的采购申请、预留等，显得不够完美。
于是，一般的PS实施都会选择结算型WBS。
项目参数文件配置如下：
结算参数文件配置：
可以指定结算的目标类型，比如下面为指定只能结算到成本中心
项目创建时，选定相应的参数文件，即可以自动复制到正确的WBS类型（结算型或统计型），当然，也可以使用替代等增强功能实现，甚至操作时手工指定
实际操作中，通常只能首层WBS维护结算规则，再使用Tcode CJB2/CJB1为子层WBS派生结算规则，维护的路径如下：。
会计干货之送股的金融商品买卖中增值税计算如何确定买入价,是个仍要说的事
【tips】本文由梁志飞老师精心编辑整理，学知识，要抓紧！会计实务-送股的金融商品买卖中增值税计算如何确
定买入价,是个仍要说的事
且说二级市场上买卖股票，这是没得说了，是增值税的金融商品买卖，谁也说不出个不字! 再提起《国家税务总局关于营改增试点若干征管问题的公告》(国家税务总局公告2016年第53号)，更是进一步明确了这个事情：
单位将其持有的限售股在解禁流通后对外转让的，按照以下规定确定买入价：
（一）上市公司实施股权分置改革时，在股票复牌之前形成的原非流通股股份，以及股票复牌首日至解禁日期间由上述股份孳生的送、转股，以该上市公司完成股权分置改革后股票复牌首日的开盘价为买入价。
（二）公司首次公开发行股票并上市形成的限售股，以及上市首日至解禁日期间由上述股份孳生的送、转股，以该上市公司股票首次公开发行（IPO）的发行价为买入价。
（三）因上市公司实施重大资产重组形成的限售股，以及股票复牌首日至解禁日期间由上述股份孳生的送、转股，以该上市公司因重大资产重组股票停牌前一交易日的收盘价为买入价。
注意，这儿只是明确了三种限售股及送、转股的情形，对于其他个限售股的情形，那对于除此之外的那些个送股，还有转股，如何确定买入价呢？如果说靠这个原则，没依据! 没依据! 没依据! 重要的话说多少次也就这样易被否定。
当然也是机遇，看如何操作理解了。
金融方面难懂的专业名词
金融方面难懂的专业名词全文共四篇示例，供读者参考第一篇示例：金融是一个复杂的领域，其中充斥着各种难以理解的专业名词。
许多人在接触金融时会感到困惑和头疼，无法理解这些专业术语的含义和作用。
本文将介绍一些金融领域中常见的难懂专业名词，希望能帮助读者更好地理解金融知识。
1. 资产负债表：资产负债表是企业在特定日期的财务状况的总结表。
它分为资产和负债两个部分，资产是企业拥有的资源或权益，负债则代表企业的债务和义务。
资产负债表反映了企业的资产、负债和净资产状况，是评估企业健康程度的重要指标。
2. 利润表：利润表是企业在特定期间内所实现的收入和支出的总结表。
利润表包括营业收入、营业成本、营业利润、利润总额等指标，反映了企业在经营活动中所取得的经济效益。
3. 现金流量表：现金流量表反映了企业在特定期间内的现金流动情况。
它包括经营活动、投资活动和筹资活动的现金流量情况，帮助投资者了解企业的现金运作情况。
4. 财务杠杆：财务杠杆是指企业使用债务资本进行经营活动的程度。
财务杠杆可以放大企业的盈利能力，但也增加了经营风险。
投资者需要谨慎评估企业的财务杠杆水平，以确定投资风险。
5. 市盈率：市盈率是衡量一家公司股票价格是否低估或高估的重要指标。
市盈率是股价与每股收益的比率，较低的市盈率通常表示公司被低估，投资价值较高。
6. 融资成本：融资成本是企业筹措资金所需要支付的成本。
融资成本包括利率、手续费、抵押物要求等，企业需要谨慎评估融资成本，以降低资金成本。
7. 期权合约：期权合约是指买方获得在未来某个时间以特定价格购买或出售某项资产的权利。
期权合约可以分为认购期权和认沽期权，投资者可以利用期权合约进行套期保值或投机交易。
8. 衍生品：衍生品是以某种资产作为基础标的物，通过合约进行交易的金融工具。
衍生品包括期权、期货、互换等，可以用于风险管理和投机交易。
9. 投资组合：投资组合是投资者持有的多种投资资产的集合。
通过构建多样化的投资组合，投资者可以分散风险、提高收益，并实现投资目标。
安然公司的会计魔术案例——特殊目的实体(SPEs)与金融衍生工具在会计中的反映
申请破产保护 。在破产 申请文件中，安然开列 的资产总额高达 ４８ ９ 亿美元 ，超过德士古公司 在 １８ 年提出破产申请时的 ３９ ９７ ５ 亿美元 ， 成为 美国有史 以来最大的一宗破产 申请案。 在一般投资者看来 ，安然公司是一家运作 非常成功的能源交易商 ，总部设在得克萨斯州 的休斯敦，曾被 《 财富》杂志评为美国 最有创 新精神的公司， 公司股价 ２Ｏ 年最高达到每股 Ｏ０ ９ 美元，总市值约 ７０ ０ ０ 多亿美元。随着安然公 司涉嫌出具虚假财务报告 ，以及随后其受到美 国证券交易委员会（ Ｃｉ查的消息公布后 ， Ｓ ）Ｉ Ｅ ￣ 公
维普资讯
２ ６
江 苏 丝 绸
２０ 年第 ２ ０６ 期
管理 。
１ 衍生工具＋ Ｐ ｓ会计魔术 Ｓ Ｅ＝
面对巨大的安然公司在瞬间的崩塌 ，人们 在惊愕之余 ，不禁疑惑 ：是什么侵蚀了安然的 根基 ？９Ｉ ．ｌ事件后石油价格的下跌是安然 当初 所始料不及 的，而它所引发 的不仅仅是安然的 经营危机 ，而是全面触发了安然多年来通过粉 饰报表所掩藏的巨大财务风险。 安然崩溃与安然滥用衍生工具， 并用来和 自己３０ 余家表外分公司、 ００ 合伙企业之间所进 行的各种关联交易有着紧密的联系。 安然和它 的Ｓ Ｅ 就是通过这一系列衍生工具 的交易。 Ｐｓ 减 少 了季 度财务报告 所列示资产的不稳定性 ， 或 者人为地虚增某些资产 的价值 。它在该过程中 所使用了价格掉期（ｒｅｓａ ｅｖｔｅ） 以 ｐｉ ｗ ｐｄｒ ａｖｓ ｃ ｉｉ ， 及买人／ 出期权（ ｌａｄｐｔ ｐ ｏｓ 卖 ｃ ｌｎ ｕ ｏｔｎ） ａ ｉ 等主要衍 生工具。我们将用下面三个案例来说明它是怎 样通过综合运用衍生工具和 ＳＥ 来操纵财务 Ｐｓ 报 的。 案例 １ ：与 Ｒ ｙ￣ ｓ ｅＣ ｎｅｔ ｎ 之间 ｈ ｔ ｎ Ｎ ｔ ｏｎ ｃｏ ｓ ｌ ｉ 的价格掉期 安然 的子公司在风 险资产上投资 了 １０ ００ 万美元 ，与微软、斯坦福大学等机构～起投资 新 建 了一家 通 讯 设备 公 司 ：Ｒｙ ｍ ｅ ｈｔ ｓ Ｎ ｔ ｈ
做账实操-金融行业的会计科目表
做账实操-金融行业的会计科目表一、资产类科目1. 货币资金类：库存现金：用于核算金融机构的现金库存。
银行存款：记录金融机构在各个银行的存款余额。
存放中央银行款项：存放于中央银行的法定存款准备金、超额存款准备金等。
存放同业：存放于其他金融机构的款项。
其他货币资金：如银行汇票存款、银行本票存款等。
2. 贷款及应收款项类：贷款：包括短期贷款、中长期贷款等，核算金融机构发放的各种贷款。
应收利息：应收取的贷款利息及其他债权的利息。
应收股利：应收取的股权投资的股利。
应收票据：因业务往来收到的商业汇票。
3. 投资类：交易性金融资产：为交易目的而持有的债券、股票、基金等金融资产。
可供出售金融资产：初始确认时即被指定为可供出售的非衍生金融资产。
持有至到期投资：有明确意图和能力持有至到期的债券等金融资产。
长期股权投资：对其他企业的股权投资。
4. 固定资产类：固定资产：金融机构的房屋、建筑物、设备等。
累计折旧：固定资产的累计折旧额。
固定资产减值准备：固定资产可能发生减值时计提的准备。
5. 无形资产类：无形资产：如专利权、商标权、土地使用权等。
累计摊销：无形资产的累计摊销额。
二、负债类科目1. 存款类：吸收存款：金融机构吸收的客户存款，可按活期存款、定期存款等进行明细核算。
同业存放：其他金融机构存放于本机构的款项。
2. 借款类：短期借款：向银行或其他金融机构借入的期限在一年以下的借款。
长期借款：借入的期限在一年以上的借款。
3. 应付款项类：应付利息：应支付给存款人、债权人的利息。
应付职工薪酬：金融机构应支付给员工的工资、奖金、福利等。
应交税费：应缴纳的各种税费。
4. 预计负债类：未决诉讼、未决仲裁等可能产生的预计负债。
三、所有者权益类科目1. 实收资本（或股本）：股东投入的资本。
2. 资本公积：包括资本溢价、其他资本公积等。
3. 盈余公积：从净利润中提取的用于特定用途的积累资金。
4. 一般风险准备：金融企业按规定从净利润中提取的一般风险准备。
金融行业的八大资格证书
金融行业的八大资格证书国家理财规划师(ChFP)认证证书2003年“理财规划师”列入国家职业大典，《理财规划师国家职业标准》正式发布。
2005年3月，劳动保障部正式推出国家理财规划师职业资格认证考。
ChFP资格证书是目前我国政府认可的最具有权威的理财规划师证书，同时也被全球绝大多数国家政府所认可。
适合人群：在银行、保险、证券、基金、投资咨询公司等金融机构的从业人员，以及企业内部负责财务管理方面的人士。
证书等级：助理理财规划师(国家职业资格三级)、理财规划师(国家职业资格二级)、高级理财规划师(国家职业资格一级)。
其中，助理理财规划师的考试资格放宽到了在校大学生群体。
目前，高级理财规划师于2014年正式由试点改革为全国范围推广。
考试内容：理论知识、实操知识(专业技能)、综合评审(案例分析)。
颁证部门：国家劳动和社会保障部。
注册金融分析师(CFA)认证证书有“全球金融第一考”之称的CFA证书是证券投资与管理界的一种职业资格认证，是由美国投资管理与研究协会(AIMR)于1963年设立的，是目前全球规模最大的职业考试，也是全美重量级财务金融机构分析从业人员必备的证书。
该证书在全球金融领域内受到广泛的认可，是进入银行、投资、证券、保险、咨询行业的从业通行证。
适合人群：CFA考试侧重于投资和财务分析理论，比较适合金融机构研究和投资管理人员、金融专业的博士或硕士。
证书等级：由低到高分为三个等级，即一级注册金融分析师、二级注册金融分析师、三级注册金融分析师。
考试内容：涉及职业道德准则、数理统计学、经济学、财务报表分析、企业融资、证券市场分析、股票投资分析、金融衍生产品分析、替代金融产品分析、房地产投资分析、投资公司分析、货币或外汇交易投资分析、基金管理学以及基金回报计算与统计等。
颁证部门：美国投资管理与研究协会(AIMR)。
国际金融理财师(CFP)认证证书CFP证书是国际金融理财标准委员会(FPSB)对从事理财的职业制定的一个认证标准，由国际财务策划人员协会(Inter?鄄national Association of Financial Planning，简称IAFP)推出。
金融ps范文
金融ps范文金融行业一直是当今社会最热门的行业之一，随着金融科技的发展和金融市场的不断扩大，金融行业的就业前景也越来越广阔。
因此，越来越多的学子选择金融专业作为自己的职业发展方向。
而在申请金融专业的研究生阶段，一篇优秀的PS（Personal Statement）是至关重要的。
下面我们就来看一篇优秀的金融PS范文。
我对金融行业的热爱源自我对数字和数据的狂热追求。
在我读大学的时候，我就选择了数学专业作为我的本科专业。
在大学期间，我学习了大量的数学知识，包括微积分、概率论、统计学等等。
这些知识使我对金融市场中的数据分析和风险管理产生了浓厚的兴趣。
我深知金融市场的波动和变化离不开对数据的分析和预测，而我的数学背景使我对这一领域有着天然的优势。
除了数学知识外，我还在大学期间修读了一些金融相关的选修课程，比如金融学、投资学等。
通过这些课程的学习，我对金融市场的基本原理和运作机制有了更深入的了解。
我深知金融市场的复杂性和变化性，但我也相信通过不断学习和实践，我一定能够在这个领域中脱颖而出。
在大学毕业后，我选择了金融行业作为我的职业发展方向。
我先后在一家知名的金融公司和一家风险投资机构实习过，这些实习经历不仅让我对金融市场有了更深入的了解，同时也锻炼了我的团队合作和沟通能力。
在实习期间，我参与了多个项目的数据分析和风险管理工作，这些经历让我对金融行业的工作有了更为直观的认识。
我选择申请贵校的金融硕士项目，是因为贵校在金融领域有着卓越的师资力量和丰富的教学资源。
我深信通过贵校的学习，我一定能够在金融领域中有所建树。
我希望能够在贵校的学习中，进一步提升自己的专业能力，同时也希望能够通过自己的努力，为金融行业的发展做出一份贡献。
总的来说，我对金融行业怀有一份执着和热爱，我相信通过自己的不懈努力，一定能够在这个领域中实现自己的人生价值。
我希望贵校能够给予我这样一个机会，让我在金融领域中有所作为。
我期待着能够在贵校的学习中，不断提升自己的专业能力，成为一名优秀的金融专业人才。
常用英语缩写(经济、会计、金融)
经济会计金融常用英文缩写令狐采学-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处B O buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所) Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资)机构RPI retail price index 零售物价指数。
PS范文(会计学专业)
范文1：A senior student at the business school headed by China's tough Prime Minister, I will graduate next year with a diploma to be conferred by the Quebec Association of Certified General Accountants in Canada in the first joint educational program of its kind between China and a foreign country. To build up a great career upon this rare privilege, I am now applying for advanced studies in your quality program, hoping that I can someday become one of China's top accounting experts.At Tsinghua, the country's most valued cradle of advanced talents that houses my favored School of Business Management, I have been head and shoulders above most of my fellow students in my class of 122. I ranked among the top 2 per cent in macroeconomics, top 3 per cent in macroeconomics, top 5 per cent in international finance, and top 2 per cent in international trading. My performance in mathematics has been particularly strong, with my GPA in related courses probably the very best in the class. The CGA diploma requires completion of 12 courses taught in English, of which I have finished eight, with a GPA better than that of most others.My distinguished academic performance won me the privilege of being chosen as the only Special-Training Student in my class of 122 to join the university's Program for the Gifted. Through this elite program, I participated in a challenging research project headed Professor Chun Xiyang, head of the school's accounting department. The project was aimed at finding the best way to control cost at the North China Petrochemical Corporation, one of the country's best known companies. As part of my research, I studied the corporate management systems in the United States, Japan, Britain and Germany, and analyzed the structure of Chinese companies. By the time I finished my part of the project to professor Chun's satisfaction, I had not only broadened my knowledge but also acquired the ability, unique among China's undergraduate students, to conduct research independently.Taking advantage of the university's emphasis on cultivating independent thinking and practical research abilities, I have actively engaged in a variety of research activities. I teamed up with several students to investigate into China's township enterprises and wrote a research paper under the guidance of our professors. With the help of my professor in public finance, I studied the country's taxation system that is designed to divide revenues between central and provincial governments, and I did this in comparisonwith the taxation regimes of America and France. My article, China's Taxation Reform, analyzed the possible approaches of improving that system. In my third academic year, I wrote The Accounting Structure in Share-holding Enterprises, an article that dealt with the solutions to the problems in the accounting system of the said companies. In my second year, I worked as an intern at China Industrial and Commercial Bank and acquainted myself thereby with the prevalent accounting practices of the country's financial institutions. Such involvement in practical research has added both depth and breadth to my learning of accounting.Much of my academic achievements can be credited to my solid command of the English, which has allowed me to read international accounting journals with ease. Among my regular readings are Accounting Review, Accountancy, Public Finance Review, and others. I have translated Proposed Statement of Financial Accounting Concepts. My English proficiency is also reflected in the scores I obtained in various English tests such as TOEFL (633,10/97),GRE general (total 2220, verbal 660, 93%; quantitative 790, 98%; analytical 770, 96%), and GMAT (740, 99%; verbal 40, 92%;quantitative 50, 99%). I am sure that, with such language skills, I can pursue advanced studies in an English-speaking environment.In recognition of my outstanding academic record, the university has selected me to enter into graduate studies without the usually mandatory admission exams, a privilege given to only a few of the very best students each year. I have, however, decided to turn down the offer. I believe I will be able to learn more on the accounting/finance program by pursuing graduate studies in your university. Your program of graduate research and studies is known to be holding a leading position in the field. Under the guidance of your distinguished faculty and with the benefit of your remarkable research facilities, I am sure I will be able to ground myself solidly in my chosen career. After my Ph. D. studies, I plan to return to Tsinghua, where I shall devote myself to a lifetime of teaching and research.范文2：A Master’s student of accounting at Xiamen University, the best higher-learning institution in China’s strategically important Province of Fujian, across the Straits from Taiwan, I would like to pursue Ph. D. studies in your distinguished program so that I can be assured a teaching career in my motherland.My education so far is characterized by indisputable excellence. During the four years of my undergraduate studies, my GPA was consistently the highest in my class of 135 students. As you can see from the transcripts of my academic record, I received straight A’s for all the courses except for first-year Physical Education. My graduation was rated “Outstanding”, the highest rating possible. An in-depth analysis of the ethical standards of Chinese auditors, the paper was later published in a quality professional journal as a seminal study of a rarely studied topic in China. As the unquestionably best student in my year, I was accepted into graduate studies by the university without the normally mandatory entrance examinations.In recognition of my academic performance and other strengths, I was decorated with many honors and accolades during my undergraduate studies. I was elected the monitor of the class and the Vice President of the university’s Student Union, making me the most important female student leader on campus. Among the financial awards I won was the Jiageng Scholar ship, the university’s most prestigious award named after its founder Chen Jiageng, one of the best known patriotic Chinese in the first half of this century. The Jiageng /scholarship is offered to only ten students each year, and the offer is usually pres ented to the recipients by the university’s president in person in a grand ceremony, as it was in 1996, when I got it.In my undergraduate studies, I had broad academic interests, although I majored in accounting. I regularly read academic journals, both Chinese and international, to keep me abreast of the latest developments in accounting and other related fields. I devoted considerable time to learning such subjects as law and economics. My extensive knowledge provided me solid grounding as I narrowed down my research interest to professional ethics of accountants. In a country that has only an inchoate legal regime governing professional practice. Enforcing high ethical standards is both difficult and critical. But studies have been scant and haphazard so far. I am glad that I have made quite some contribution to the country’s discourse in this area.My undergraduate studies were greatly enriched with a most rewarding internship program. As a CPA assistant working for the Accounting Firm affiliated to the university, I took part in the auditing of several major corporations. In the process, I learned not only to put my book knowledge in practice but also acquired first-hand knowledge of how Chinese accountants, operating under inadequate laws and regulations, handled difficult issues. Such knowledge has constituted an important part of the basis for my research on the ethical questions of Chinese accountants and auditors.In my graduate studies, I have broadened my intellectual horizon and refined my accounting expertise. The courses I took related to both theories and methodologies of accounting and auditing. But the more significant part of my learning is to be found perhaps not in the courses but in the research projects that I have taken part in together with my professors. I have, for example, helped my professors in compiling and editing a major textbook for the continuing education program of the ALL-China Association of Certified Accountants. The book, Cases of Auditing, has just been published and is expected to substantiate the curriculum of the continuing education program.In my Ph. D. studies, I wish to focus my studies and research on auditing, particularly in relation to audit risk, auditor’s decision-making, ethics of auditing. I am also interested in accounting theories. I heard of Penn State University while I was still an undergraduate student, and I know that its accounting program is marked by selectivity and excellence. I hope that, by studying in your program, I will be able to build on my academic record so far for a promising career as a teacher in China a few years down the road.范文3：Since I was very young I have always been interested in accounting and finance and how they operate. In China, my favourite TV programme is the finance programme and I enjoy international finance. I frequently worked in my mother’s company to help the staff in the accounts department. All of these have given me an understanding of accounting and financeMy passion for the subject expanded when I chose accounting as part of my A-level programme. Although this subject is somewhat demanding, I find it extremely interesting. I believe this is the right choice for me. I am confident that a course in accounting and finance satisfies my interest. I am looking forward to learning more of accounting in myA-level courseIn my spare time I enjoy playing basketball. I play once or twice a week with my friends. I also like to listen to music. I think that playing basketball can help me to increase the team spirit and music can help me relax. Also while I was working as a cleaner in Downing College at Cambridge University, I believe that I gained invaluable experience in dealing with the boss and trying to deliver colleague satisfaction, whilst learning to work effectively and efficiently in a well-structured team. Hopefully I will be able to get this kind of opportunity to work whilst at university. I enjoy my spare time and try to use it effectivelyI consider myself to be a hard working outgoing individual. I still have some shortcomings. For example, I am a little bit disorganised sometimes. But I have known this and I am trying to correct it. I have made a timetable to organise my daily life. I am looking forward to the challenge of university life, both socially and mentally. I strongly believe that my years at university will be enjoyable and those that I will remember for the rest of my life. Most of all I am hoping that my chosen subject will give me a strong foundation for a successful career.范文4：accounting statement of purposeWritten by AdministratorSunday, 25 April 2010 17:00I am an ambitious, creative and enthusiastic individual. Since childhood I have enjoyed maths, as it is challenging and consists mostly of problem solving. Therefore, wanting to further my career in accounting. I am a sociable individual who gets on well with others. I am computer literate; therefore I am familiar with software’s such as Excel and publisher, and I believe that this skill will help with my progress in accounting. I work well on my own and within a group, which makes me an ideal candidate for an accounting degreeDuring my years at school not only have I gained nine GCSE’s at grade C’s or above including a grade B in Maths, but I have also taken part in many sporting events. I have achieved three medals of which one is gold in Athletics and two silver in Basketball and Rounders. I have also accomplished a compact certificate representing my 100% punctuality and attendance and emphasising my enthusiasm in my work and education. I was also a prefect, this symbolizes that I am a reliable individual with great potentialI have had a wide range of work experience in many fields such as teaching, pharmacy and as a sales representative, which has helped me develop my communication skills. I am also enrolling on a part-time, three-month managers course with McDonalds to widen my work experience. This course will include Health and Safety, time management and dealing with costumer complaints. During my experiences I haverealised that accounting is the field of work I wish to proceed in this is because of previous work placements which I have enjoyed but not to the extent that I would with accounting.范文5：Born in 1974 to parents who valued education above everything else, I consistently excelled my classmates in primary and high school. My father, a senior engineer of a huge manufacturing company, would not accept any second best performance in my studies, and I never disappointed him. One way for me to stay the top student was to pursue a wide variety of interests that helped to keep me physically strong and intellectually sharp. An acclaimed football player, I led my high school’s football team as its captain into winning the city’s football championsh ip. I also enjoyed literature, music and traveling.As the best student of my high school, I was well prepared in 1991 when I took the National University Entrance Examinations, held nationwide once every year to screen high school graduates for higher education. Of the 100,000 high school graduates who took the exams that year in my province, I ranked the fourth in overall scores. On the strength of these scores, I gained acceptance into the Finance & Accounting Department of the Beijing University, which President Clinton described as the Harvard of China on his recent trip to this country.At the Beijing University, the country’s best institution of higher learning, I continued to be the best student of the class. The university’s business school, to which the Finance & Accounting Department belongs, emphasizes, English and computers. I did well in all of them. In the final exams, I got the full grade for calculus, and the highest grade in my class in statistics, liner algebra, microeconomics, finance, banking and econometrics. My average grade was 90 on the 1 to 100 scale, making me the undisputed academic leader among my fellow students.I began to have significant academic publications while I was still an undergraduate student, something highly un usual in China. Taking advantage of the university’s well cultivated atmosphere of academic freedom, I undertook extensive research on top of my regular course load, which culminated in the publication of a book, titled “Out of Dilemma”. As the principal author of the book, I made sure that the book presented an insightful study of the Western business management methods, especially those proven effective in the experience of the Fortune 500 corporations. The book was unique at the time in thatdetailed case studies were presented on a number of well-known Chinese companies against the Western business management approaches introduced in the book.I was also the only undergraduate in my department who published a research paper in an academic journal. In t he “The investment risk and its measurement”, published in the January 1996issue of Chinese Technology and Economy Science, I presented a mathematical model I myself have developed on the measurement of market risks. Although the model has yet to be proven in empirical research, it has received positive review among Chinese economists. It should serve as an advanced starting point for me to conduct further studies and research.With an impeccable academic record and virtually unprecedented publications, I received many awards and honors, including the Outstanding Student Honor in October 1992, the Guanghua Scholarship in 1994, and the Outstanding Student Honor in 1996. In recognition of my achievements, the Business School of the Beijing University offered in 1996 to accept me for graduate studies without the normally mandatory examinations, a privilege that is granted to only what the university considers the exceptionally gifted.I, however, declined the offer by my alma mater. Instead, I joined the Chinese Da Chuan (Group) Company, one of the world’s biggest shipping companies, to work with its Planning & Financial Division at its headquarters in Beijing. I wanted to apply what I had learned both in class and outside of it to analysis of real business operations before I commenced my graduate studies.That has since proved to be the right decision. Working with the Chinese Da Chuan Company, with its 117 branches around the world, gave me a vantage point from which I easily and regularly observe all sorts of financial activities, such as the capital flow, the investment, the making of accounting statements, the cost control, and the innovation in accounting computer systems. This has not only enriched my knowledge of finance and given me clear perception into the company itself but also provided me with the necessary empirical data for more advanced studies in general.While with the Chinese Da Chuan Company, I saw first hand just how big the differences are between the accounting practices in China and those in the developed world. To summarize my observations, I published a paper titled “The Comparison between Foreign Accounting Information System and Domestic Accounting Information System” in the respected journal of Finance and Accounting for Communi cations. On thebasis of these observations, I began to appreciate China’s critical need to learn the more sophisticated accounting practices from the West. In accounting as in so many other areas, China must bridge the gap with the West if it is to survive and develop in the develop in the ever shrinking global village.Two years has passed since I first started at the Chinese Da Chuan Company, and I now feel that it is essential that I receive further and more advanced training in a quality Western university. Hence my application for acceptance into your university.范文6：In 1999 i graduate at Federal Technical College Abuja Nigeria; my priority was to advance into higher studies, but the poor finances my family were in stopped me progressing. In 2000 I started working part time in a chemist as a sales assistant; i financed myself through a computing course in 2002 and passed with confidence. Since then investigating ways to return to studies while i continued working and patiently wait for right moment.The struggle continue, financially i need a strong ground to begin a new life in Britain, moving to Britain was a fascinating choice for me because of my status as a citizen by birth. When i came to Dundee in 2006 i decided to apply for Access course in Business Administration in Dundee College as part of preparing for higher study. Fortunately i was accepted to the course, following this course has allowed me to look at the essential options available in other Business and finance related courses. I have always had a keen interest in Accounting and business related courses.I am currently studying HND in Accounting at the College, i am enjoying the class discussions it contribute to my learning and am keen to study Accounting at degree level to widen my awareness and experience into the world of Accounting and finance. I understand i must be prepared to work hard to succeed in the degree course a am accepted for. I think i have the motivation and the ability to undertake a degree course successfully, which would also equip me with the skills to pursue career in Accounting in the future.I also have interest in travelling and sport, in my spare time i enjoy playing basketball, and my student experience since beginning this course has aroused an interest in reading and calculating.范文7：Unlike most of people start their interests through achievements, my interest in accounting started with the failure of the ERP competition. When the Ill-planed budget caused the capital strand breaks, all of our strategies failed to work and the different part of team which suppose to be one fall apart. That's the moment I realized the accounting and controllership system is the soul of a company and began to take every chance to learn about it.After taking the courses in Accounting, Taxation, Corporate finance, in which class I won the only Best Report Price, the three-time cold-visit to a company Subordinated Petrol China (top500) won me an internship in the finance department. The state- owned PRICNPC has a really complicated company structure with 5 research centers, 2 wholly owned subsidiary companies, 8 oversea offices. But the same regulations and set rules in accounting and controllership they shared help every department be independent as well as co-operate with each other. I find out that it is the well designed internal control system and the continue updating accounting software that make sure that everything under control. That's exactly what I'm seeking for and what Chinese companies need!Then there came a chance to exam my findings. In the Challenge Cup National Entrepreneurship Competition for College Students, being a leader of my team with 8 team members from 5 different majors and 4 different grades I designed a work mode of systematization and noted the deadlines of the phases then presented them with a flowchart. I emphasized the communication with our accounting department regularly and give feedbacks to me so I can adjust the procedure just in time. The efficiency of work was promoted and at the finally we save 400 RMB and 15days compared to other teams. The Prize was the Silver Meddle and a lifetime career I would like to pursue.To further combine knowledge I learned from classroom and competitions with the real-world cases, I applied to become RA of Vice President of Modern Management Research Center. Take advantage of Nankai university's best reputation in academic circle in China as well as the great location (similar to Seattle in US), Our five-member team keep close contact with managers of the local companies and solve accounting and financial problems for them. By taking the advice of introduce an unified Inventory management system based on classification and grading of the warehouse model , HuiYuan, the top1 fruit juice maker in China reduced inventory costs and enhance theirmarket competitiveness. I strongly believe that the internal control quality has an economically significant effect on the performance of the company.However, from the study of many similar cases in my RA experience, I realized that the accounting systems in China are far from perfect and much improvement is needed. This August, when HuiYuan was bought by Coco-Cola, my desire of becoming an accounting professional and a leader in the field got stronger. What people saw was just another case of M&A, but I and my co-workers knew that HuiYuan didnat have strong enough internal control system to fight with rivals. As a student major in marketing, I understand how much effort to take to build a brand name and how painful when you lose it. This experience gave me my clear view of future study plan which had inspired me to study further. I would like to concentrate on the accounting and controllership track. And it is my sincere desire to return to my home country as a distinguished Master of Accountancy degree holder to help China develop its accounting practices to be among the world leaders in this area.I have already born some qualities of being a successful leader in business world. My talent of analyze ability revealed itas self when I was a junior middle school student. I pass the National Computer Rank Examination grade2 which was a tough task even for a senior college student at that time. The fact that being a leader in 2 student clubs and a member of top student chorus I still won the third class scholarship in my university shows that I can work under pressure and guarantee the high quality of each task. What I truly need now is the professional education in ### programThe advanced accounting courses will strengthen my foundation in accounting, while the financial management and Auditing courses will help to prepare me for my future career in company controllership. The outstanding faculty, along with the excellent selection of courses available within your program will equip me with the latest in accounting theories and practices and allow me to obtain my professional goals My extensive education experience has helped me to define my future goals a“ to study in the best accounting program in #### business school which has the strongest curriculum and the best location(NY) where I can get first-hand experience as well as the crucial perspective to understanding global business.I know that I am now fully qualified and prepared to take on this challenge. I strongly believe that my passion in the accounting and future career, my courage in facingchallenges and my strong ability to adapt and solve problems as they arise have fully prepared me for the MAcc program at the xx College of Business at xx University.。
新金融工具准则下金融资产减值准备计提的审计思考
新金融工具准则下金融资产减值准备计提的审计思考■王其超洪洋CICPA 2017年3月31日，财政部修订 发布了《企业会计准则第22号—金 融工具确认和计量》等三项金融工具会计准则，要求境内外同时上市的企 业以及境外上市并采用国际财务报告 准则或企业会计准则编制财务报告的 企业自2018年1月1日起施行、其 他境内上市企业自2019年1月1曰 起施行、执行企业会计准则的非上市 企业自2021年1月1曰起施行。
以 下简称新金融工具准则，此前执行的 金融工具准则简称原金融工具准则。
一、新旧金融工具准则对金融资产减 值准备计提的相娜定(一）原金融工具准则对金融资 产减值准鋪是的相关规定根据原金融工具准则的相关规定, 企业在资产负债表日，应对除以公允 价值变动且其变动计入当期损益以外 的金融资产的账面价值进行检查，如 果检查后发现有客观证据表明该金融 资产已经发生减值的，应当计提减值 准备。
表明金融资产发生减值的客观证 据，是指金融资产在初始确认后实际 已经发生、对该金融资产预计未来现 金流量产生影响，且该影响能够可靠 计量的证据。
表明金融资产已发生减 值的客观证据，包括但不限于：发行 人或债务人发生严重的财务困难，具 体表现为不能如约、按期支付债务本 息（本金、利息，或本息），很可能 破产、倒闭或资产重组等情形；债务 人所处的经营环境，包括技术、市场、 经济、法律等环境发生重大不利变 化等。
综合以上信息，原金融工具准则84丨会计下，金融资产减值准备是在金融资产事实上已经发生减值的情况下计提，即基于客观现实的估计。
(二）新金融工具准则对金融资 产减值准备计提的相关规定1. 金融资产减值准备的基本概念新金融工具准则规定，企业应当以预期信用损失为基础，对金融资产进行减值测试，确认相应的损失准备，并规定以违约风险概率加权平均值为基础对预期信用损失进行计量。
2. 金融资产减值的三个阶段第一阶段：初始确认后信用风险未显者增加。
ps估值方法
ps估值方法
1.市盈率法：市盈率是指公司股票当前市场价格与每股盈利之比。
通过对同行业公司的市盈率进行对比，可以评估公司股票的合理价格。
但需要注意的是，市盈率法存在一定的局限性，不能完全反映公司的价值。
2. 市净率法：市净率是指公司股票当前市场价格与每股净资产
之比。
通过对同行业公司的市净率进行对比，可以评估公司股票的合理价格。
市净率法同样存在一定的局限性，不能完全反映公司的价值。
3. 现金流量法：现金流量法是指按照公司的未来现金流量预测
公司的价值。
通过分析公司的现金流量和未来的财务状况，可以评估公司的价值。
现金流量法相对于市盈率法和市净率法更加客观和全面。
4. 企业价值法：企业价值法是指按照公司的经济利润或自由现
金流量预测公司的价值。
通过分析公司的经济利润或自由现金流量和未来的财务状况，可以评估公司的价值。
企业价值法相对于其他估值方法更加全面和准确。
5. 投资价值法：投资价值法是指按照公司的未来可预期的现金
收益来计算公司的价值。
通过对公司未来的经营和盈利能力进行预测，可以评估公司的价值。
投资价值法相对于其他估值方法更加客观和准确。
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股票ps指标
股票ps指标摘要：1.PS 指标的定义和含义2.PS 指标的计算方法和使用规则3.PS 指标在股票投资中的应用和作用4.PS 指标的优缺点和局限性5.投资者如何利用PS 指标进行股票投资正文：股票PS 指标，全称为市销率（Price to Sales Ratio），是一种衡量股票价格与公司销售收入之间关系的财务指标。
PS 指标的计算方法是将公司的市值（Market Capitalization）除以公司的销售收入（Sales Revenue）。
这个指标可以帮助投资者了解股票的估值是否合理，以及公司销售收入的增长潜力。
在计算PS 指标时，投资者需要先获取公司的市值和销售收入数据。
市值通常可以在股票交易所或者金融信息网站上找到，而销售收入则需要在公司的财务报表中查找。
一般来说，PS 指标的值越低，表示投资者为获取每一单位的销售收入所支付的价格越少，也就是说股票的估值越低。
相反，PS 指标的值越高，表示股票的估值越高。
PS 指标在股票投资中有着广泛的应用。
首先，投资者可以通过PS 指标来比较不同行业的公司的估值。
由于不同行业的公司销售收入的增速和利润率不同，因此，PS 指标可以帮助投资者找到那些估值合理的公司。
其次，投资者还可以通过PS 指标来跟踪同一家公司在不同时间段的估值变化，从而判断该公司的价值是否被高估或者低估。
然而，PS 指标也存在一些优缺点和局限性。
首先，PS 指标并不能完全反映公司的盈利能力和增长潜力，因为它没有考虑到公司的成本和利润。
其次，PS 指标的计算方法简单，容易被操纵，因此，投资者需要结合其他财务指标来全面评估公司的价值。
对于投资者来说，如何利用PS 指标进行股票投资是非常重要的。
首先，投资者需要了解PS 指标的计算方法和使用规则，以便正确地评估公司的价值。
其次，投资者需要结合其他财务指标，如市盈率（PE Ratio）和市净率（PB Ratio），来全面了解公司的财务状况。
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My passion for Accounting, Business and Finance has developed from observing the progression of my family's business that specialises in independent financial advice. Alongside this I found it fascinating studying A-levels, these subjects gave me a foundation for my academic knowledge leaving me intrigued to learn more, this is how I established that working within the financial industry was for me. I feel that at degree level I can broaden the valuable skills needed in the working environment and develop a method of thinking for challenging issues on decision making. I would like to enhance this by gaining practical work experience by undertaking a work placement to use the knowledge achieved within a degree to real life situations, preparing myself for problems that may arise later in the professional world.
Throughout my studies I have dealt with business case studies reporting on real life organisations. One such case study was Woolworth's where I had to analytically assess the financial performance of the business through ratio analysis and interpret the information drawing conclusions. This enabled me to expand my thinking, comparing businesses and reflecting on information such as the current state of the economy. One particular topic that has interested me is 'Risk Management'. Whilst studying this I have learnt to identify, assess and prioritize risks that a company may encounter. By using cognitive skills of critical thinking throughout projects I am able to measure the risk and uncertainties of a decision and negotiate a preferable outcome.
I currently work for a well established late night music entertainment company. Within my role I have been working on a crew development programme. In which I created a Marketing Plan for the company to stage a night which was presently closed. I had to analyse a market typically shared by the student population from which I was able to budget and forecast for the present night. The research and identifying of analytical influences I undertook proved very successful and it is now an established event. In reward for my commitment and loyalty I have been promoted to Supervisor. I provide leadership to the team ensuring they have the human and physical resources to undertake their work in an efficient manner. Learning to deal with a variety of people shows I am an all rounded person and can deal with responsibilities whist under pressure in a professional and organised manner.
I have under taken work experience for an independent financial advisor with a company called 'Positive Solutions'. I produced their tax returns and other admin work and I experienced how advice is recommended to customers through financial products. My time here gave me a broader knowledge on the financial sector and influenced my decision on a
profession within this industry. I also work for the Finance company 'Saga' which has been very interesting to me as I have to utilise several internet based operations whist contacting customers, proving I can multi task. From studying at college and upholding two part time jobs I am organised and have very good time management as I am a motivated and enthusiastic person.
I have trained in a mediation course and I am currently part of a charitable organisation as
a volunteer for 'Ashford Mediation Service' which offers a process to allow individuals to find mutually beneficial solutions to problems. From this I have learnt to take an objective approach to situations and find the most suitable arrangement for an individual. I feel this will benefit me with decision making and understanding all aspects of business issues.
I have always been inspired to learn and have a committed approach to progressing onto degree level. I believe it will give me the determination needed to succeed in the world of finance and I will gain from this degree a depth of knowledge and a variety of experience that will prepare me well for a career within the financial services.。