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微观经济学和FISH - 本量利分析FISH应该是一个什么呢。FISH本意是鱼的意思，但这里肯定不是，我觉得是一个缩写。我继续查下，等更新！ 顺便给你一些会计专业词汇中英对照政治风险political risk再开票中心re-invoicing center V&W @ ?0_ i F-[现代管理会计专门方法special methods of modern management accounting现代管理会计modern management accounting';n ? s d c _ w提前与延期支付Leads and Lags | G.| ` g |1U q特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management:b T a.f #r3u跨国经营企业业绩评价multinational performance evaluation@ F-F F p7Y W+K经济风险管理managing economic exposure !I w V+I b8y y*D Z%`交易风险管理managing transaction exposure换算风险管理managing translation exposure F(n u i w8g T A国际投资决策会计foreign project appraisal%{6[+A U1U国际投资决策会计foreign project appraisal%I6n { N d;C i'K3D U国际存货管理international inventory management Q9d Z7O3C*z t n1@"b `股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds0B G&n.E {&f%W冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原则matching G+R;$b f G D3n旅游、饮食服务企业会计accounting of tourism and service施工企业会计accounting of construction enterprises W1P)R U+W:? P民航运输企业会计accounting of civil aviation transportation enterprises M v"J G W!~ [2Z企业会计business accounting!V7b*V+M t#a,P P T2V商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost h j z NJ3` L!外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements g N,M$p R f6M2G铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equityw4n8u-u F9z;D 所有者权益owners equity+E+Q9v;g t y i(Y实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance;S X o N t X y微观会计micro-accounting u6n"~ C O O%Y Z+a z&A客观性原则objectivity;N )[ y+i可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions ] | f L { Y p交通运输企业会计accounting of communication and transportation enterprises建设单位会计accounting of construction units记账本位币recording currency y J&X-o ] u计量属性measurement attributes U P+^&h v w*B)t及时性原则timeliness货币计量monetary measurement P 4a9^3f l会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting q T b M%N j E会计预测accounting forecasting会计要素accounting elements K-f ?iK&s f }%z会计研究accounting research会计学科体系accounting science system k P*U;I5T | t L G,U会计学accounting会计信息accounting information会计任务targets of accounting activities-m }5?)Q w(P V(B会计人员accounting personnel会计确认accounting recognition 会计目标accounting objective会计理论结构theoretical structure of accounting#T6U E1_ b o'r会计理论accounting theory会计控制accounting control n4z @0c Y4^ c会计决策accounting decision making会计监督accounting supervision n Z#N!} P9y W U7d会计假设accounting assumption @6e#e w R R7Q&~会计记录accounting records会计计量accounting measurement I ` F N A g会计机构accounting department会计环境accounting environment;}"V5 o H$v(u n G会计核算financial accountingp M N |-z会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object R u2V x v v会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements j2Z N c0l m Q?划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting y4m9Z)W ^ u N5N$d g0K管理工具论management tool perspective'I L j6^ q4W m!F M股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle, GAAP l n E U9O公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability:n B'? b E q g%J C w9E q费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表external statements5H5^7{ u J U i对内报表internal statements一致性原则consistency:Z#Y"f4X!n R{(B艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value'A'`$T _9O S)B,c真实与公允true and fair view _ X&w7h9i | T&D3m S持续经营going concern成本报表cost statement5q7f"v z.x5Y财务会计原则financial accounting principles B r z k a x1O ^;8X'p e e财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting1e y(pa9Y s2Z4d3}重要性原则materiality S x t] }!] q专用报表special purpose financial statements资产assets资金funds6hw.U j0c C F2p f1EG资金运动funds movement财务报告financial report6x'x9z0w ~9@ B财务报表要素elements of financial statements){ n*N n B _ S财务报表financial statements L1p P { P f币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets y3p,t(j B7c+E1i-o { |可转换债券convertible bonds公司债券利息摊销,F l!t*K&R A V n加速折旧法accelerated depreciation methods v(` Y q P z营业外收支净额 c0i L ]1k k"_4`公司债券利率interest rate on debenture4D P u)y#C应收账款出借assignment of accounts receivable T U w!x Z?无担保债券debenture bonds'P'k f J J后进先出法last-in, first-out, LIFO其他货币资金应付票据贴现discount on notes payable Y Z KN5E;v GS先进先出去first-in, first-out缩写FIFO在发建工程constructions in process B2e H7];c { @s固定资产更换与改良improvements and replacements of fixed assets实地盘存制periodic inventory system0z#r W XN收益总括观点all-inclusive concept of income损益表法 O)Z j e-u e^ P0D2C可变现净值法net realizable value X)G a+b h-} i g7j应付福利费基本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method(Q D#s"q c7q F D现金折扣cash discount @ Y N _ S ^8]z特定履行法)n n H"S1~ R d2F其他业务利润)y H C Z `o!W公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights6+WH%U h V l G固定资产修理repairs and maintenance of fixed assets l+v-x K 6%|有担保债券mortgage bonds销售费用selling expenses f:W J5F j e r应付股利dividends payable J ] p%U8W t XF s u*b应收票据notes receivable t7dq z+T I s6J H. g无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities a7H [" [ D生产法production method计划成本核算 j2j } v*e d x e'P A废弃和生置法retirement and replacement method盘存法inventory method w y m$t4X C-Q d0h流动资产current assets购货折扣purchases discounts;?.M J Q*|8^;i4v商誉goodwill应收账款accounts receivable!| I M;Y u u*P投资收益investment income营业利润operating income7} M9M)| L4h R }2I3s {预提费用股本capital stockM J6[7x c7J Z o公司债券偿还redemption of bonds9f a g x'm-Am h*q坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额# C9r U U k H利益分配profit distribution应计费用accrued expense商标权trademarks and trade names b&f Z e A ^ [ Y全部履行法净利润net income H n ~ X I ^.h应付利润profit payablec1n!u N U1G未分配利润2_3Z,Z M'~ x收益债券income bonds*? x,Y6利息资本化capitalization of interests预付账款advance to supplier其他应收款other receivables1i*@ ] d n i u$d2F$e+z现金cashA&k3L F公司债券发行corporate bond floatation*f `%B!v R)c |;N应付工资wages payable实收资本paid-in capital ? Z j e @ W盈余公积surplus reserves3l F#p'?&J q#@ h管理费用 ^&| l S4C"G土地使用权)H D)b:i W7k-T股利dividend应交税金taxes payable负商誉negative goodwill)H F U5O O C ?$] U费用的确认recognition of expense短期投资temporary investment短期借款short-term loans w0B ?1K.} x h递延资产deferred charges c T d#.o低值易耗品4t8e ]1c t(E ^ H)w当期经营观点current operating concept of income待摊费用)O ,B o m `%n待核销基建支出[旧] H Kh&o d K g%g8u;j待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors g$Y Q#{ {"Z v.?折旧[旧] I _6C j.j.k u(h折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line6_ Z D e[6{#H8h"L d)~职工福利基金welfare fund专项拨款【旧】0g K n5` ]7k6K专利权patents3r P w `:@7d0L @住房基金housing fund重置成本法replacement costing+o*J z;w-R M专项物资[旧]专项资产【旧】专有技术know-how j9E S o)_ F V {专营权franchises)A ] | G M g I i a资本公积capital reserves资产负债表balance sheet Km3] {-h3q资金占用和资金来源[旧] h"S s S R q自然资源natural resources存货inventoryy j C;L C%H偿债基金sinking fund a V B H P长期应付款long-term payables L+aP(Q g y长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings p.h-b Z*_ | n W标准成本法standard costing变动成本法variable costing$s&v-x Q P ] F5~比例履行法 A h S2b Y"O q包装物版权copyrights汇总原始凭证cumulative source document．汇总记账凭证核算形式bookkeeping procedure using summary vouchers R l#~ _ ~7y N J工作底稿working paper P0R7t'E I n9a"P T复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document．会计凭证accounting document． H(a X!u2pY'k&@.g会计科目表chart of accounts会计科目account title红字更正法correction by using red ink4L @,w%^ g H会计核算形式bookkeeping procedures过账posting q7[ q `'P;W会计分录accounting entry Y9p"e o6|2s会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book-v ? [6oy*b集合分配账户clearing accountse h B j1e V G计价对比账户matching accounts a T4n;u Wy S 记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary h Y1h a A q }简单分录simple entry结算账户settlement accounts7^ ?1e S.~4E E b-d结账closing account v)U,Q( Y2r @ G$U+W结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document．联合账簿compound book u$w0] z U.Z7@ P |明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts%f-u r,UU m3i Q7k平行登记parallel recording R e Y c { t O m全面清查complete check$o ~9E1i E ? @ ^)p日记总账combined journal and ledger$^0j J D v n a w `日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping A u"Y @ f"S6`3t ]实账户real accounts3r | *A&O*Z w1l.T { K试算表trial balance*v u Y!t.B n+B w X试算平衡trial balancing e s ~ a&|X收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal u r I.u } Cc外来原始凭证source document．nbspfrom outside现金日记账cash journal+z:}r ]%w6z1f!~虚账户nominal accounts序时账簿book of chronological entry n Q5k I'E f3 h一次凭证single-record document．银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document．暂记账户suspense accounts r K2g e s6]增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim M v L U3p s } O'B:G债权债务结算账户accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {债务结算账户accounts for settlement of debt V n G O6d n$o.Q1y账户account;p6L m s M ^;@账户编号Account number s Y K G 4` m%]账户对应关系debit-credit relationship4y#a bC%y j s账项调整adjustment of account G"c G8a c9? C f专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts1_%Q J4V d0x3w转账凭证transfer voucher W K V H9i r O资金运用账户accounts of applications of funds{ q [3F*E ` x h)h自制原始凭证internal source document．总分类账簿general ledgerD5K xS i"h.r 总分类账户general account L d2G&?-I k0T:N _ t附加账户adjunct accounts k W [ ` @6|3` r I-v {5r付款凭证payment voucher分类账簿ledger T7f&v f T4g ~多栏式日记账核算形式bookkeeping procedure using columnar journal,X l n kP(E M(D j F!Z对账checking C"K*w Y._ w H V对应账户corresponding accounts定期清查Periodic checking method o"j Z"N b5W(`定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry3Q5G ^ i C {,d单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts |'E8x#g"m ` L M财产清查physical inventory簿记bookkeeping"@ t q ` t:^不定期清查non-periodic checking method F3m L x a(A1i H补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts Z)J ])r S t h S备抵附加账户provision and adjunct accounts5Z S B c#c&L!t p备查账簿memorandum^ {1t4e

The question that the concrete accounting criterion is implemented in the course and accounting criterion of countermeasure summary have been paid attention to the accounting theory and main subject of the practice all the time. The accounting criterion is not only summary of experience and theoretical direction that an accountant practises, deal with the norms of the accounting affairs, is having far-reaching influence on accounting work. In our country, with the setting-up of the socialist market economy system and constant enlargement opening to the outside world, establish the system of accounting criterion, make and implement the accounting criterion having very important function and meaning. At present, the accounting criterion of enterprise which our country releases includes a basic criterion and 38 concrete criteria. The basic criterion is acting the part of concept frame in the whole enterprise's accounting criterion system, play a controlling role; The concrete criterion is on the basis of basic criterion, to the concrete trade or norm which the item accountant dealt with. Up to the development at full speed of economy, the accounting practice question emerges in an endless stream, the accounting criterion needs normal content to increase day by day too. Will expose some insufficient and places slipped gradually while the concrete accounting criterion is implemented. Is the first step to realize what kind of problem accounting criterion will exist in the course of implementing at present? Why will these problems exist? How to handle these problems well? The analysis and research about these problems is to accounting work of our country, have a very important one Realistic meaning, not only can offer reference for better concrete accounting criterion of use of enterprises, and can make relevant supervision departments see some insufficient and places slipped where the criterion exists, more easy for the concrete accounting criterion to implement the preparation of doing well. This text has explained the meaning of the accounting criterion, taken shape and developed in theory, have analyzed problem and reason that the accounting criterion exists in the course of implementing, obtain corresponding countermeasure and suggestion, thus offer some reference in the course of implementing the concrete accounting criterion for the enterprises of

The return on capital employed would 15%, 14.63% and 14.81%respectively.使用资本收益15%，分别为14.63%和14.81%。This debate will become more important to you when you approach your Third这场辩论将成为更重要的是你当你接近你的第三LEVEL Accounting studies. For Second Level, it is enough to say that it is usual to calculate the profit made during a year as a percentage of the capital employed at the end that year. In this example, then, the usual answer would be 14.63%.水平的会计研究。二级，可以说，这是通常的计算在一年的资本在最后一年的利润率。然后，在这个例子中，，通常的回答是14.63%。Measuring the return on capital employed is more difficult where the businessman测量使用资本收益是比较困难的，商人Not only user his own money but borrows money as well. To illustrate the effect of this, suppose that as well as his own capital, Solly has a loan form his bank amounting to €18,000.He borrowed this at the beginning of Year 7,and will repay it at the end of Year 11. It carries a fixed interest rate of 9%.How does this affect the calculation of the return on capital employed?不仅用户自己的钱但借钱也。说明此效果，假设以及他自己的资本，所利拥有贷款形式他的银行达€18000.he借来这7年初，并将偿还11年底。它带有一个固定利率9%。这将如何影响资本回报率的计算？求采纳

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公司管理方法和牢固的价值： 证据从韩国金融危机 这个版本： 2004年1月 Jae-Seung Baek， 6月Koo Kang和Kyung Suh Park* 摘要 我们表示，在1997韩国金融危机期间，企业以更高的归属集中由与无联系的外国投资者体验更小的减少按他们的份额价值。 企业以更高的透露质量和外在财务的其来源也遭受。 相反， chaebol变牢固以被集中的归属通过控制股东体验更大的下落按他们的产权的价值的家庭。 中控股股东’选举权超出他们的现金流动权利，从主要银行借用更多和也高度被多样化的企业在有更低的回归。 我们的结果建议在牢固的价值上的变化在危机期间是牢固级区别的作用在公司管理方法措施和所有者经理刺激上的。最近研究在金融市场的发展展示了公司管理方法的重要性。 La Porta， Lopez de硅酮， Shleifer和Vishny (1997年， 1998年， 1999年， 2000)，此后指LLSV，争辩说，在国家中的区别在法律结构和他们的执行解释在金融市场发展上的区别并且表示，这样发展由投资者的更好的保护促进。 而且，几项研究建立了公司管理方法和公司估价之间的一个链接。例如，使用企业样品从九个东亚国家， Claessens、Djankov、风扇和Lang (1999)展示控股股东的更高的现金流动同更高的市场估价联系在一起，但是更高的选举权对应于更低的市价估价。 约翰逊、Boone，突破口和弗里德曼(2000)，此后指JBBF，发现在亚洲危机期间，保护的有效率为少数股东在25个新兴市场上解释更多在交换率上的变化和股市表现。 虽然被列出的研究以上在确定牢固的价值使用横越全国的分析展示公司管理方法特征的优先处理的重要性，少量研究员调查了个别国家详细。 一个著名的例外是使用牢固级数据从五个东亚国家表示的Mitton (2002)，公司管理方法几项牢固具体措施有一个重大作用在表现在亚洲危机期间。他争辩说，公司管理方法变得重要在解释在表现上的十字架牢固的区别在一次金融危机期间为二个原因。 首先，如也被争论在JBBF (2000)，少数股东的征用土地可能增加，因为刺激为了控股股东能做如此倾向于上升，当期望的回收投资下跌。