《會計(jì)學(xué)》的相關(guān)文件

《會計(jì)學(xué)》【會計(jì)的定義，會計(jì)要素，會計(jì)公式，會計(jì)核算的前提，會計(jì)核算的一般原則，會計(jì)的差不多職能和方法】WhatisaccountingTheRoleofAccountinginBusinessBusinessEthicsIntroductiontoAccountingandBusiness會計(jì)的定義會計(jì)在經(jīng)濟(jì)活動中的角色商業(yè)道德會計(jì)與經(jīng)濟(jì)活動介紹ProfessionofAccountingPrivateAccountingPublicAccountingSpecializedAccountingFields會計(jì)學(xué)介紹私人會計(jì)公共會計(jì)專業(yè)會計(jì)領(lǐng)域AccountingElementsAssets,Liabilities,Owner’sEquityIncomeCostandExpensesProfitTheAccountingEquation會計(jì)要素資產(chǎn)負(fù)債所有者權(quán)益收入成本與費(fèi)用利潤會計(jì)公式AccountingassumptionsAccountingEntityGoingConcernAccountingPeriodMonetaryMeasurementCompletingtheAccountingCycleFiscalYear會計(jì)核算的前提會計(jì)主體持續(xù)經(jīng)營會計(jì)分期貨幣計(jì)量會計(jì)周期循環(huán)會計(jì)年度GenerallyAcceptedAccountingPrinciplesMajorPrinciplesincludedinGAAPObjectivePrincipleMaterialityPrincipleConsistencyPrincipleConservatismPrincipleAccrual-basisAccountingPrincipleAdequateDisclosurePrincipleMatchingPrincipleRealizationPrincipleCostprinciple公認(rèn)會計(jì)準(zhǔn)則一般公認(rèn)會計(jì)原則客觀性原則重要性原則一致性原則穩(wěn)健性原則權(quán)責(zé)發(fā)生制原則充分披露原則配比原則實(shí)現(xiàn)原則成本原則。AccountingBasicFunctionsandMethodsAccountingCalculationAccountingSupervision

TheMethodofAccountingAnalysisTheMethodofAccountingCheck會計(jì)的差不多職能和方法會計(jì)核算會計(jì)監(jiān)督會計(jì)分析方法會計(jì)檢查方法【賬戶及差不多機(jī)構(gòu)，復(fù)式記賬差不多問題，借貸記賬法，賬戶分類】TheAccountandtheBasicConstructionsAccountingaccountDebitCreditExpansionofBasicEquation賬戶及差不多構(gòu)成會計(jì)科目借方貸方會計(jì)方程式的延伸DoubleentrybookkeepingDebitingCreditingSimpleEntryCompoundEntry復(fù)式記賬法借記貸記簡單分錄復(fù)合分錄Debit-creditBookKeeping借貸記賬法AccountingClassificationAccountCategoryReferenceAccountTitleChartofAccounts會計(jì)科目分類科目分類參考會計(jì)科目會計(jì)科目表AnalyzingTransactionsUsefulnessofanAccountCharacteristicsofanAccountAnalyzingandSummarizingTransactionsinAccounts經(jīng)濟(jì)業(yè)務(wù)分析會計(jì)科目的作用會計(jì)科目的特點(diǎn)經(jīng)濟(jì)業(yè)務(wù)與會計(jì)科目的分析與總結(jié)經(jīng)濟(jì)業(yè)務(wù)與資產(chǎn)負(fù)債表類科目DebitandCreditProcedureDebitandCreditRules（5*5=25）AAssetsIncrease↑AssetsDecrease↓LLiabilitiesDecrease↓LiabilitiesDecrease↑OStockholders’EquityDecrease↓Stockholders’EquityIncrease↑RRevenuesDecrease↓RevenuesIncrease↑EExpensesIncrease↑ExpenseDecrease↓借貸程序借貸法則（5*5=25種組合）資產(chǎn)增加；資產(chǎn)減少負(fù)債增加；負(fù)債減少股東權(quán)益減少；股東權(quán)益增加收入減少；收入增加費(fèi)用增加；費(fèi)用減少【會計(jì)憑證，會計(jì)賬簿，會計(jì)憑證的意義及分類，原始憑證的填制與審核，記賬憑證的填制與審核，會計(jì)憑證的傳遞與保管，會計(jì)賬簿的設(shè)置與種類，會計(jì)賬簿的登記，對賬與結(jié)賬】AccountingDocumentSourceDocumentPostingDocument會計(jì)憑證原始憑證記賬憑證VoucherDescriptionsStubInvoice收據(jù)摘要存根發(fā)票BookkeepingJournalizingCashjournalDepositjournalTheLedgerJournalLedgerThree-columnformBookkeepingProcedureusingColumnarJournalMemorandumRecord簿記日記賬現(xiàn)金日記賬銀行存款日記賬分類賬日記賬匯總?cè)龣谫~多欄式日記賬核算形式備查賬簿StepsintheRecordingProcessPostingTrialBalanceT-AccountTheRecordingProcessIllustrated記錄程序過賬試算平衡T型賬戶會計(jì)記錄程序釋義IllustrationofAnalyzingandSummarizingTransactionsTrialBalanceDiscoveryandCorrectionofErrorsDiscoveryofErrorsCorrectionofErrors經(jīng)濟(jì)業(yè)務(wù)分析案例講明試算平衡表試算不平衡問題發(fā)覺與處理試算不平衡問題發(fā)覺試算不平衡問題處理SummaryofAdjustmentProcessNatureoftheAdjustingProcessRecordingAdjustingEntries調(diào)整程序概述調(diào)整程序的性質(zhì)調(diào)整記錄的錄制AdjustingandClosingEntriesJournalizingandPostingClosingEntriesPost-ClosingTrialBalanceAppendix:TheMatchingConceptandtheAdjustingProcess會計(jì)分錄的調(diào)整與審核日記賬與結(jié)賬會計(jì)分錄結(jié)賬后試算平衡表附錄：收支對應(yīng)概念與調(diào)整程序WorkSheetUnadjustedTrialBalanceColumnsAdjustmentsColumnsAdjustedTrialBalanceColumnsIncomeStatementBalanceSheetColumns試算平衡工作表沒有調(diào)整過的試算平衡表欄目調(diào)整欄調(diào)整過的試算平衡表欄目損益表與資產(chǎn)負(fù)債表欄目ClosingEntriesClosingtheBookAppendix:ReversingEntries結(jié)賬分錄結(jié)賬附錄：還原分錄【流淌資產(chǎn)的核算，長期投資的核算，固定資產(chǎn)的核算，無形資產(chǎn)與遞延資產(chǎn)的核算】CurrentassetsCashBankDepositReceivablesNotesReceivableInventories流淌資產(chǎn)現(xiàn)金銀行存款應(yīng)收賬款應(yīng)收票據(jù)存貨CashPettycashNatureofCashinBusinessTheImportanceofControlOverCashControlofCashReceiptsControllingCashReceivedformCashSalesInternalControlofCashPaymentsBasicFeaturesoftheVoucherSystem現(xiàn)金零用金現(xiàn)金可使用的領(lǐng)域現(xiàn)金操縱的重要性現(xiàn)金收入的操縱現(xiàn)貨銷售現(xiàn)金的操縱現(xiàn)金付款的內(nèi)部操縱應(yīng)付憑單制的差不多特點(diǎn)BankAccountsasaControlOverCashBankReconciliationElectronicsFundsTransfer銀行賬戶的操縱銀行余額調(diào)節(jié)表電子資金轉(zhuǎn)賬ReceivablesClassificationofreceivablesAccountsReceivablesNotesReceivablesOtherReceivablesInternalControlofReceivablesUncollectibleReceivablesAllowanceMethodofAccountingforUncollectiblesWrite-OffstotheAllowanceAccountEstimatingUncollectiblesDirectWrite-OffMethodofAccountingforUncollectibles應(yīng)收應(yīng)收款的分類應(yīng)收賬款應(yīng)收票據(jù)其他應(yīng)收款應(yīng)收賬款的內(nèi)部操縱不能收回的應(yīng)收賬款壞賬計(jì)提壞賬沖銷壞賬評估直接壞賬沖銷的會計(jì)賬務(wù)處理CharacteristicsofNotesReceivableDueDateInterestMaturityValueAccountingforNotesReceivableReceivablesontheBalanceSheet應(yīng)收票據(jù)的特點(diǎn)到期日利息到期價值應(yīng)收票據(jù)的會計(jì)處理應(yīng)收賬款在資產(chǎn)負(fù)債表中的反映InventoriesInternalControlofinventoriesEffectofInventoryErroronFinancialStatementInventoryCostFlowAssumption存貨存貨的內(nèi)部操縱存貨的反映錯誤對資產(chǎn)負(fù)債表的阻礙存貨成本流的假設(shè)InventoryCostingMethodsUnderaPerpetualInventorySystemFirst-In,First-OutMethodLast-In,Last-OutMethodAverageCostMethodComputerizedPerpetualInventorySystems永續(xù)盤存制下的成本計(jì)算方法先進(jìn)先出法后進(jìn)后出法平均成本法永續(xù)盤存制的電腦計(jì)算方法InventoryCostingMethodsUnderaPeriodicInventorysystemFirst-In,First-OutMethodLast-In,Last-OutMethodAverageCostMethod永續(xù)盤存制下的成本計(jì)算方法先進(jìn)先出法后進(jìn)后出法平均成本法ComparingInventoryCostingMethodsUseoftheFirst-In,First-OutMethodUseoftheLast-In,Last-OutMethodUseoftheAverageCostMethod存貨成本計(jì)算方法的比較先進(jìn)先出法的運(yùn)用后進(jìn)后出法的運(yùn)用平均成本法的運(yùn)用ValuationofInventoryofOtherThanCostValuationofLowerofCostorMarketValuationatNetRealizableValue非成本計(jì)價存貨價值低于成本或市場價的存貨價值凈變現(xiàn)價值PresentationofMerchandiseInventoryontheBalanceSheetEstimatingInventoryCostRetailMethodofInventoryCostingGrossProfitMethodofEstimatingInventories受贈庫存商品在資產(chǎn)負(fù)債表中的體現(xiàn)評估存貨成本零售業(yè)務(wù)中的庫存成本計(jì)價存貨的總毛利計(jì)算FixedAssetsandIntangibleAssetsNatureoffixedAssetsCostsofAcquiringFixedAssetsNatureofDepreciation固定資產(chǎn)和無形資產(chǎn)固定資產(chǎn)獲得固定資產(chǎn)的成本資產(chǎn)折舊AccountingofDepreciationStraight-LineMethodUnits-of-ProductionMethodDeclining-BalanceMethodComparingDepreciationMethodsDepreciationforIncomeTaxRevisingDepreciationEstimatesCompositeRateMethod折舊的會計(jì)處理直線折舊法產(chǎn)品單位年限折舊法遞減折舊法不同的折舊法比較修改折舊評估混合折舊率計(jì)算法CapitalandRevenueExpendituresTypesofCapitalExpendituresSummaryofCapitalandRevenueExpenditures資本性支出與營業(yè)性支出資本性支出的種類資本與營業(yè)概述支出DisposalofFixedAssetsDiscardingFixedAssetsSellingFixedAssetsExchangingSimilarFixedAssets固定資產(chǎn)清理固定資產(chǎn)的報廢固定資產(chǎn)的銷售固定資產(chǎn)的交易處理LeasingFixedAssetsInternalControlofFixedAssets固定資產(chǎn)的租賃固定資產(chǎn)的內(nèi)部操縱NatureResourcesIntangibleAssetsPatentsCopyrightandTrademarksGoodwillFinancialAnalysisforFixedAssetsandIntangibleAssetsAppendix:Sum-of-the-Years-DigitsDepreciation資源的種類無形資產(chǎn)專利版權(quán)與商標(biāo)商譽(yù)固定資產(chǎn)與無形資產(chǎn)的財務(wù)分析附錄：年限折舊法【費(fèi)用成本的概念和分類，費(fèi)用的歸集與分配，成本核算程序與方法，生產(chǎn)企業(yè)供產(chǎn)銷過程與成本的計(jì)算，期間費(fèi)用的核算】TheCostConceptResponsibilityAccountingforProfitCentersServiceDepartmentChargesProfit成本概念成本中心的責(zé)任會計(jì)服務(wù)部門費(fèi)用成本中心報告IntroductiontoManagerialAccountingandJobOrderCostSystemsTheDifferencesbetweenManagerialandFinancialAccountingTheManagementAccountantintheOrganizationManufacturingCostTermsMaterialsFactoryLaborFactoryOverheadCost治理會計(jì)與人力成本分批成本制治理會計(jì)與財務(wù)會計(jì)的區(qū)不組織中的治理會計(jì)生產(chǎn)成本期間材料生產(chǎn)工人勞動力成本制造費(fèi)用CostAccountingSystemOverviewJobOrderCostSystemsforManufacturingBusinessesMaterialsFactoryLaborFactoryOverheadCostWorkinProcessFinishedGoodsandCostofGoodsSoldSalesSummaryofCostFlowsforGoodwillPrintersJobOrderCostingforDecisionMakingJobOrderCostSystemsforServiceBusinessesAppendix:ComputerizedJobOrderCosting成本會計(jì)概述制造業(yè)的分批成本制材料生產(chǎn)工人勞動力成本制造費(fèi)用在制品產(chǎn)成品與銷售成本銷售成本流概述決策制度的分批成本計(jì)算服務(wù)業(yè)的分批成本計(jì)算附錄：分批成本制的電腦化ProcessCostSystemsComparingJobOrderCostFloesforaProcessCostingPhysicalFlowsandCostFloesforaProcessManufacturerTheFirst-In,First-Out(Fifo)MethodStep1:DeterminetheUnitsToBeAssignedCostStep2:CalculateEquivalentUnitsofProductionStep3:DeterminetheCostperEquivalentUnitStep4:AllocateCosttoTransferredandPartiallyCompletedUnits分步成本制分步成本法相對與分批成本的優(yōu)勢制造流程的物理流與成本流先進(jìn)先出法步驟一、制定成本計(jì)算單位步驟二、計(jì)算可換算單位產(chǎn)品步驟三、確定每單位產(chǎn)品的成本步驟四、分配成本至在制品或產(chǎn)成品BringingItAllTogether:TheCostofProductionReportJournalEntriesforaProcessCostSystemUsingtheCostofProductionReportforDecisionMaking匯總：產(chǎn)品成本報告分步成本制日記賬利用產(chǎn)品成本做決策Just-in-TimeProcessingJIT流程CostBehaviorandCost-Volume-ProfitAnalysisCostBehaviorVariableCostsFixedCostsMixedCostsSummaryofCostBehaviorConceptReportVariableandFixedCosts成本行為與本?量?利分析成本行為可變成本固定成本混合成本成本行為概述固定成本與可變成本報告Cost-Volume-ProfitRelationshipContributionMarginConcept本?量?利分析的內(nèi)部關(guān)系邊際收益分析法的貢獻(xiàn)MathematicalApproachtoCost-Volume-ProfitAnalysisCost-Volume-Profit(Break-Even)ChartProfit-VolumeChartUseofComputersinCost-Volume-ProfitAnalysis本?量?利分析的數(shù)學(xué)方法本?量?利分析圖標(biāo)利潤銷售額圖計(jì)算機(jī)在本?量?利分析的應(yīng)用SalesMixConsiderationsSpecialCost-Volume-ProfitAnalysis混合銷售所要考慮的因素專門本·量·利分析ProfitReportingForManagementAnalysisTheIncomeStatementUnderVariableCostingandAbsorptionCostingIncomefromOperationsWhenUnitsManufacturedEqualUnitsSoldIncomefromOperationsWhenUnitsManufacturedAreLessThanUnitsSoldComparingIncomefromOperationsunderTwoConcepts用于治理分析的利潤報告變動成本法與全部成本法下的損益表當(dāng)單位制造成本等于單位銷售額的營運(yùn)收入當(dāng)單位制造成本低于單位銷售額的營運(yùn)收入兩種觀念下的收入IncomeAnalysisUnderVariableCostingandAbsorptionCostingManagement’sUseofVariableCostingandAbsorptionCostingControllingCostsPricingProductsPlanningProductionAnalyzingMarketSegmentsAnalyzingContributionMargins變動成本法與全部成本法下的收入分析變動成本法與全部成本法的治理應(yīng)用成本操縱產(chǎn)品定價產(chǎn)量打算市場分割分析邊際收益分析PerformanceEvaluationUsingVariancesfromStandardCostsStandardsSettingStandardsTypesofStandardsReviewingandRevisingStandardsSupportandCriticismofStandards標(biāo)準(zhǔn)成本法與實(shí)際差異的評估標(biāo)準(zhǔn)成本設(shè)定標(biāo)準(zhǔn)標(biāo)準(zhǔn)的種類標(biāo)準(zhǔn)的檢查與修訂標(biāo)準(zhǔn)的維持與修訂BudgetaryPerformanceEvaluationDirectMaterialsVariancesDirectMaterialsQuantityVariancesDirectMaterialsVarianceRelationshipsReportingDirectMaterialsVariances預(yù)算的指標(biāo)評估原料差異直接材料數(shù)量差異直接材料關(guān)聯(lián)差異原料差異報告DirectLaborVariancesDirectLaborRateVariancesDirectLaborTimeVariancesDirectLaborVarianceRelationshipsReportingDirectLaborVariances直接人工差異直接人工分?jǐn)偙壤町愔苯尤斯r刻差異直接人工差異關(guān)系直接人工差異報告FactoryOverheadVariancesTheFactoryOverheadFlexibleBudgetVariableFactoryOverheadControllableVarianceFixedFactoryOverheadControllableVariance制造費(fèi)用差異制造費(fèi)用彈性預(yù)算制造費(fèi)用可操縱差異固定制造費(fèi)用可操縱差異RecordinganReportingVariancesfromStandardsStandardsforNonmanufacturingExpensesNonfinancialPerformancesMeasures差異記錄與差異報告非生產(chǎn)類費(fèi)用標(biāo)準(zhǔn)非財務(wù)類評估PerformanceEvaluationforDecentralizedOperationsCentralizedanDecentralizatedOperationsAdvantageofDecentralizationDisadvantageofDecentralizationResponsibilityAccounting流水運(yùn)作的性能評估集中生產(chǎn)運(yùn)作流水線的優(yōu)勢流水線的缺點(diǎn)責(zé)任會計(jì)ResponsibilityAccountingforInvestmentCentersRateofReturnonInvestmentResidualIncomeNonfinancialDivisionalPerformanceMeasurement投資的責(zé)任會計(jì)投資利潤率剩余所得非財務(wù)類分?jǐn)偡椒═ransferPricingMarketPriceApproachNegotiatedPriceApproachCostPriceApproach轉(zhuǎn)讓定價近市場定價近議價定價近成本定價DifferentialAnalysisandProductPricingDifferentialAnalysisLeaseorSellDiscontinueaSegmentorProductMakeorBuyReplaceEquipmentProcessorSellAcceptBusinessataSpecialPrice工資級差分析與產(chǎn)品定價差異分析租賃與銷售產(chǎn)品中止與時期中止制造與購買設(shè)備替代加工與銷售特價銷售【流淌負(fù)債的核算，長期負(fù)債的核算，投入資本的核算，資本公積的核算，盈余公積和未分配利潤的核算】CurrentLiabilitiesTheNatureofCurrentLiabilitiesShort-TermNotesPayableContingentLiabilities流淌負(fù)債流淌負(fù)債的界定短期應(yīng)付票據(jù)或有負(fù)債PayrollandPayrollTaxesLiabilityforEmployeeEarningsDeductionsfromEmployeeEarningsComputingEmployeeNetPayLiabilityforEmployer’sPayrollTaxes應(yīng)付工資與個人所得稅應(yīng)付工資薪資可扣除部分實(shí)際支付工資凈額剔出代扣個人所得稅后的應(yīng)付工資AccountingSystemsforPayrollandPayrollTaxesPayrollRegisterEmployee’sEarningsRecordPayrollChecksPayrollSystemDiagramInternalControlsforPayrollSystems工資及所得稅申報系統(tǒng)工資發(fā)放登記簿職職員資清單工資檢查職職員資系統(tǒng)框架圖工資系統(tǒng)的內(nèi)部操縱Employees’FringeBenefitsVacationPayPensionsPostretirementBenefitsOtherthanPensions職員福利費(fèi)假期工資養(yǎng)老金退休金Corporation:Organization,CapitalStockTransactions,andDividendsNatureofaCorporationCharacteristicsofaCorporationFormingaCorporation公司：組織架構(gòu)、股票交易及紅利公司的性質(zhì)公司的特點(diǎn)公司的形成SourcesofPaid-InCapital實(shí)收資本的來源IssuingStockPremiumonStockNo-ParStock發(fā)覺股票股票分紅無面值股票TreasuryStockTransactionsStockSplits庫存原始股交易拆股AccountingforDividendsCashDividendsStockDividends分紅的會計(jì)處理現(xiàn)金分紅股票分紅Corporations:IncomeandTaxes,Stockholders’Equity,andInvestmentsinStocksCorporations:IncomeTaxesAllocationofIncomeTaxes公司：收入和所得稅、一般股和股票投資公司：所得稅所得稅的計(jì)提UnusualItemsthatAffecttheIncomeStatementDiscontinuedOperationExtraordinaryItemsChangesinAccountingPrinciples阻礙損益表的異常情況終止運(yùn)營例外項(xiàng)目會計(jì)準(zhǔn)則的變更EarningperCommonEquityReportingStockholders’EquityReportingPaid-InCapitalReportingRetainedEarningsStatementofStockholders’Equity一般股的凈收益一般股報告實(shí)收資本報告未分配利潤報告一般股持有股東報告ComprehensiveIncomeAccountingforInvestmentsinStocksShort-TermInvestmentsinStocksLong-TermInvestmentsinStocksSale綜合所得股票投資的會計(jì)處理短期股票投資的處理長期股票投資的處理股票銷售的處理BusinessandConsolidationsMergersandCorporationsParentandSubsidiaryCorporationsConsolidatedFinancialStatements兼并與重組兩個公司合并母子公司合并合并財務(wù)報表BondsPayableandInvestmentsinBondsFinancialCorporationsCharacteristicsofBondsPayableThePresent-ValueConceptandBondsPayablePresentValueofFaceAmountofBondsPresentValueofthePeriodicBondInterestPayments應(yīng)付債券與投資債券財務(wù)公司發(fā)覺公司債券的特點(diǎn)現(xiàn)值發(fā)行公司債券面值發(fā)行公司債券固定利率發(fā)行公司債券AccountingforBondsPayableBondsIssuedatFaceAmountBondsIssuedataDiscountAmortizingaBondDiscountBondsIssuedataPremiumZero-CouponBonds應(yīng)付債券的會計(jì)處理面值發(fā)行公司債券折價發(fā)行公司債券分期償還公司債券特不專項(xiàng)債券無息債券BondSinkingFundsBondRedemption償債基金債券贖回InvestmentinBondsAccountingforBondInvestments--PurchaseInterestandAmortizationAccountingforBondInvestments—Sale債券投資債券投資之購買債券的會計(jì)處理利率與攤銷債券投資之出售債券的會計(jì)處理CorporationBalanceSheetBalanceSheetPresentationofBondsPayableBalanceSheetPresentationofBondsInvestmentsAppendix:EffectiveInterestRateMethodofAmortizationAmortizationofDiscountbytheInterestMethodAmortizationofPremiumbytheinterestMethod公司資產(chǎn)負(fù)債表應(yīng)付債券在資產(chǎn)負(fù)債表中的體現(xiàn)債券投資在資產(chǎn)負(fù)債表中的體現(xiàn)附錄：實(shí)際利率攤銷折價利率攤銷溢價利率攤銷【收入的確認(rèn)，差不多業(yè)務(wù)收入的核算，其他業(yè)務(wù)收入的核算】【利潤的構(gòu)成及其計(jì)算，利潤的核算，利潤分配的核算，虧損彌補(bǔ)與上年利潤的調(diào)整】【財務(wù)會計(jì)報告的概念，資產(chǎn)負(fù)債表，損益表，現(xiàn)金流量表，財務(wù)分析】FinancialStatementsBalancesheetIncomeStatementRetainedEarningsStatementStatementofCashFlowsFinancialAnalysis財務(wù)報表資產(chǎn)負(fù)債表損益表營業(yè)盈余表現(xiàn)金流量表財務(wù)分析StatementofCashFlowsPurposeoftheStatementofCashFlowsReportingCashFlowsCashFlowsfromOperatingActivitiesCashFlowsfromInvestingActivitiesCashFlowsfromFinancingActivitiesNoncashinvestingandFinancingActivitiesNoCashFlowperShare現(xiàn)金流量表現(xiàn)金流量表的目的現(xiàn)金流量報告經(jīng)營性活動現(xiàn)金流量投資性活動現(xiàn)金流量融資性活動現(xiàn)金流量無現(xiàn)金的投資及融資活動每股無現(xiàn)金流量StatementofCashFlows—TheIndirectMethodRetainedEarningsCommonStockBondsPayableBuildingLandPreparingtheStatementofCashFlows現(xiàn)金流量表編制——間接法未分配利潤一般股應(yīng)付債券在建工程土地現(xiàn)金流量表編制StatementofCashFlows—TheDirectMethodCashReceivedfromCustomersCashPaymentsforMerchandiseCashPaymentsforOperatingExpensesGainonSaleofLandInterestExpensesCashPaymentsforIncomeTaxesReportingCashFlowsfromOperatingActivities—DirectMethod現(xiàn)金流量表編制——直接法客戶回款商品付款營業(yè)費(fèi)用土地銷售利息支出現(xiàn)金支付與所得稅經(jīng)營性活動現(xiàn)金流直接法的各類現(xiàn)金流量涉及的活動FinancialStatementAnalysisBasicAnalyticalProceduresHorizontalAnalysisVerticalAnalysisCommon-SizeStatementsOtherAnalyticalMeasures財務(wù)報表分析基礎(chǔ)的分析步驟水平分析垂直分析總體計(jì)算報表其他分析方法SolvencyAnalysisCurrentPositionAnalysisAccountsReceivableAnalysisInventoryAnalysisRatioofFixedAssetstoLongTermLiabilitiesRatioofLiabilitiestoStockholders’EquityNumberofTimesInterestChargesEarned償付能力分析本期財務(wù)狀況分析應(yīng)收賬款分析存貨分析固定資產(chǎn)與長期負(fù)債比率分析負(fù)債與所有者權(quán)益比率分析利息支出與利息所得對比分析ProfitabilityAnalysisRatioofNetSalestoAssetsRateEarnedonTotalAssetsRateEarnedonStockholders’EquityRateEarnedonCommonStockholders’EquityEarningperShareonCommonStockPrice-EarningsRatioDividendsperShareandDividendYield收益率分析凈銷售額與資產(chǎn)比率凈盈利與總資產(chǎn)對比凈盈利與所有者權(quán)益比例凈盈利與一般股比例一般股每股凈盈利本益比每股股息與股息生息率SummaryAnnualReportsFinancialHighlightsPresident’sLettertotheStockholdersManagemen