是不是有限责任公司只能用equity　　　　而股份有限公司只能用share?　　　　　　谢谢大家了（你们是我最坚实的后盾）
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　　share 股份一个合作公司或公司的股票资金被分成相等部分的任一份　　equity 公司普通股所有人的利益，普通股　　stock 股本商业团体通过出卖股票而积聚的资金或基金，保证给予股票持有者分红或其他权利，如选举权
　　同意楼上的解释,不过没有具体的上下文,　　　　这种金融的单词单独拿出来是不太好解释的.我在看一本金融方面的书,只是知道一些,不是内行.　　 The residual value of a business or property beyond any mortgage thereon and liability therein.　　　　a. The market value of securities less any debt incurred.　　b. Common stock and preferred stock.　　6. Funds provided to a business by the sale of stock.　　
　　再简单一点说：share是股份，equity是股权，stock是股票。
　　Sorry, I don´t see difference between &share& and &stock&　　　　Equity is the all the right shareholders can claim on a company.
It is one part of balance sheet.
　　　　Asset - Liability = Shareholder‘s equity
请遵守言论规则，不得违反国家法律法规回复(Ctrl+Enter)Usually asset liability ratio, equity ratio, and other indicators to show that the capital structure.
在企业中。通常用资产负债率、产权比率等指标来表示资本结构。
The limitation of enterprises liability is affected by operational income, asset liquidity and equity capital.
企业负债承受能力的大小受企业经营收益、资产流动性和股权资本状况制约。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。
Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
In contrast, asset and expense decreases are recorded as credit, while liability, owners' equity, and revenue decreases are recorded as debit.
反过来，资产和费用的减少记为贷项，而负债，所有者权益，收入的减少记为借项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
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感谢您的反馈，我们会尽快进行适当修改！Balance Sheet
BALANCE SHEET
Photo by: Marlee
In accounting, a balance sheet is a type of financial statement that
provides a synopsis of a business entity's financial position at a
specific time, including a company's economic resources (assets),
economic obligations (liabilities), and the value of a company after its
liabilities are subtracted from its assets (owners' equity). The
term "balance sheet" refers to the way assets always equal
(or balance) liabilities plus owners' equity. Also known as a
statement of financial position or a statement of financial condition, the
balance sheet usually presents financial information in one of the
following formats:
Assets = Liabilities + Owners' equity
Assets - Liabilities = Owners' equity
Balance sheets come in two forms: report form and account form, which
contain the same information but present it differently. In the report
form, the balance sheet lists asset accounts first, and lists the
liability and stockholders' equity accounts in sequential order
directly below the assets (see Figure 2). In the account form, the balance
sheet is organized in a horizontal manner, with the asset accounts listed
on the left side and the liabilities and owners' or
stockholders' equity accounts listed on the right side (see Figure
The heading of the balance sheet contains the name of the business, the
name of the statement (i.e.,
Figure 1: Account Form Balance Sheet
General Company Balance Sheet January 2,1999
"Balance Sheet") and the date of the statement as of the
close of business on that date.
The balance sheet discloses major classes and amounts of a
company's assets as well as major classes and amounts of its
financial structure, including liabilities and equity. Major
classifications used in the statement include:
Assets—anything owned by a company that has monetary value,
including economic resources that have current and probable future
Figure 2: Report Form Balance Sheet
General Company Balance Sheet January 2,1999
Current assets (cash, marketable
securities,
accounts receivable or
owed to a company, inventory, and prepaid expenses)
Investments
Fixed assets (property, plant, and equipment)
Intangible assets
(patents, copyrights,
Deferred charges or other assets
Liabilities—current and probable future debts owed by a company
against its assets, including the obligations of a business to transfer
assets or provide services to other parties in the future as a result of
past transactions or events:
Current liabilities (accounts payable, notes payable, wages payable,
Long-term liabilities
and lease obligations)
Other liabilities
Owners' equity—the resources invested in a company by the
owner. Owners' equity is equal to the assets after deducting the
liabilities:
Capital stock
Other paid-in capital in excess of par or stated value
Retained earnings (dividends)
The essential characteristics of an asset include: (1) it is owned, not
leased, by a company, and (2) it has present or future value and a
capacity to contribute directly or indirectly to future net cash inflows,
either by itself or in combination with other assets.
The essential characteristics of a liability include: (1) it embodies a
present duty or responsibility to one or more parties to repay a debt, and
(2) the duty or
responsibility obligates a particular company, leaving it little or no
discretion to avoid paying the debt. Since companies find it convenient
and often necessary to purchase materials and supplies on
all companies have liabilities. When companies purchase goods on credit,
they incur the liability known as an account payable. On the other hand,
when companies borrow money, they incur the liability known as a note
Current assets are cash and other assets that are expected to be converted
into cash, sold, or consumed either in the year or in the operating cycle
of the business, whichever is longer. Current liabilities are the
obligations that are reasonably expected to be liquidated either through
the use of current assets or the creation of other current liabilities.
Assets are classified in the balance sheet from most liquid to least
liquid. Liabilities are classified in the order of maturity.
Owners' equity items are classified according to source and in
their decreasing order of permanence.
Balance sheets are usually presented in comparative form. Comparative
financial statements include the current year's statement and
statements of one or more of the preceding accounting periods. For
example, companies often provide five- or ten-year balance sheets, which
make them useful for evaluating and analyzing trends and relationships.
Notes added to the balance sheet provide additional information not
included in the accounts on the financial statements as well as
explanations of figures presented in the balance sheet. Moreover,
additional information can be disclosed by means of supporting schedules
or parenthetical notation.
For an item to be recognized in a balance sheet, the item and information
about it must: (1) meet the definition of an element of accounting (the
broad classes of items comprising the balance sheet), (2) be measurable
(valuation),
(3) be relevant, and (4) be reliable.
Assets and liabilities are measured or reported on the balance sheet by
different attributes (for example, historical cost, current replacement
cost, current market value, net realizable value, and present value of
future cash flows), depending upon the nature of the item and the
relevance and reliability of the attribute measured. The valuation method
primarily used in balance sheets currently is historical cost because it
is measurable and provides information that has a relatively high degree
of reliability. Historical cost is the price paid for an asset when it was
acquired. While this method does not factor in
inflation,
it provides a convenient, objective way of determining an asset's
value because any accountant can verify the cost paid for an asset and
because companies generally acquire fixed assets such as property and
buildings for business use, not for selling.
Other valuation methods include the current cost, current market value,
net realizable value, and present value approaches. Current cost is the
amount of cash or cash equivalent required to obtain the same asset at the
balance sheet date. Current market value or exit value is the amount of
cash that may be obtained at the balance sheet date by selling the asset
in an orderly liquidation. Net realizable value is the amount of cash that
can be obtained as a result of future sale of an asset. Present value is
the expected exit value discounted to the balance sheet date.
Consolidated financial statements represent the combined financial
position of both parent and
companies. A consolidated balance sheet is presumed to present more
meaningful information than separate financial statements of the
affiliated companies and must be used in substantially all cases in which
a parent company directly or indirectly controls the majority voting
(over 50 percent) of a subsidiary. Consolidated financial statements
should not be prepared in those cases in which the parent's control
of the subsidiary is temporary or where there is significant doubt
concerning the parent's ability to control the subsidiary.
Furthermore, the consolidated balance sheet does not include revenues and
expenses resulting from intercompany transactions, i.e., transactions
between parent and subsidiary companies.
The balance sheet assists external users of financial statements in
assessing a company's liquidity, financial flexibility, and
operating capabilities, as well as in evaluating the earnings performance
for the period. Liquidity describes the amount of time that is expected to
elapse until an asset is realized or otherwise converted into cash or
until a liability has to be paid. Financial flexibility is the ability of
an enterprise to take effective action to alter the amounts and timing of
cash flows so it can respond to unexpected needs and opportunities.
Operating and performance capabilities refer to the capability and
effectiveness of a company related to its major or ongoing revenue
producing activities.
Many bankers and miscellaneous users of balance sheets consider having
total current assets that are roughly twice as much as its total current
liabilities a sign of a company's creditworthiness. Consequently,
they use balance sheets to determine the ratio of a company's total
current assets to its total current
liabilities, or the current ratio. Creditors compute the current ratio by
dividing the total current assets by the total current liabilities,
yielding a measurement of a company's ability to repay debt. The
amount of current assets over current liabilities is a company's
working capital.
Banks also rely on balance sheets to determine a company's
liquidity—the amount of cash and assets easily convertible to cash,
such as a company's accounts receivable.
The balance sheet has major limitations, however. The balance sheet does
not necessarily reflect the fair market value of assets because
accountants typically apply the historical cost principle in valuing and
reporting assets and liabilities. The balance sheet omits many items that
have financial significance. Furthermore, professional judgment and
estimates are often used in the preparation of balance sheets, possibly
impairing the usefulness of the statements. Finally, since balance sheets
contain only financial information, they do not list such important
information as the intensity of a company's
and the experience and skill of a company's
personnel, which affect a company's financial performance.
updated by
Eskew, Robert K., and Daniel L. Jensen.
Financial Accounting.
5th ed. New York: McGraw-Hill, 1999.
Financial Accounting Standards Board.
Statements of Financial Accounting Concepts.
Homewood, IL: Irwin, 1987.
Meigs, Robert F., et al.
Accounting: The Basis for Business Decisions.
11th ed. Boston: Irwin/McGraw-Hill, 1999.
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目的地交货价 F.O.B destination poi（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
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
------------------------------------------------------------
（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 entries
----------------------------------------------------------
（3）现金与应收帐款
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 com
------------------------------------------------------------
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
------------------------------------------------------------
（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 amortization
---------------------------------------------------------
（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 payments
--------------------------------------------------------
（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 Amortization
--------------------------------------------------------
（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 method
------------------------------------------------------------
（9）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 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 loan
--------------------------------------------------
（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 appropriation
------------------------------------------------------------
（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-step
-----------------------------------------------------------
（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 activities
-----------------------------------------------------------
（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 ratio
------------------------------------------------------------
（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 method
------------------------------------------------------------
（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
支持楼主：、
购买后，论坛将把您花费的资金全部奖励给楼主，以表示您对TA发好贴的支持
载入中......
有思想力的人是万物的尺度
会计必备啊~~
谢谢分享！
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