Audited Financial Statements The HKIAAT Trust Fund For the year ended 30 June 2012The HKIAAT Trust FundContentsAudited Financial Statements for the Year Ended 30 June 2012Pages Independent Auditor’s Report1-2 Statement of Financial Position 3 Statement of Comprehensive Income 4 Statement of Changes in Accumulated Funds 5 Statement of Cash Flows 6 Notes to the Financial Statements 7-12Independent Auditor’s ReportTo the Trustees ofThe HKIAAT Trust FundWe have audited the financial statements of The HKIAAT Trust Fund (the “Trust Fund”) set out on pages 3 to 12, which comprise the statement of financial position at 30 June 2012, and the statement of comprehensive income, the statement of changes in accumulated funds and the statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.Trustees’ responsibility for the financial statementsThe Trustees of the Trust Fund are responsible for the preparation of financial statements that give a true and fair view in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants (the “Institute”), and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor’s responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. This report is made solely to you, as a body, in accordance with the trust deed, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Institute. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Trustees, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.Independent Auditor’s ReportTo the Trustees ofThe HKIAAT Trust FundOpinionIn our opinion, the financial statements give a true and fair view of the state of affairs of the Trust Fund at 30 June 2012, and of its deficit and cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards.Mazars CPA LimitedCertified Public Accountants42nd floor, Central Plaza18 Harbour Road, Wanchai, Hong Kong18 September 2012Yip Ngai ShingPractising Certificate number: P05163Statement of Financial PositionAt 30 June 20122012 2011Note HK$ HK$ Current assetsAmount due from HKIAAT 4 469,104 385,364 Cash and cash equivalents 5 390,356 379,279859,460 764,643 Current liabilityAccruals for awards and scholarships 6 (884,370) (732,600) Net (liabilities)/assets (24,910) 32,043Accumulated fundsApproved by the Trustees on 18 September 2012Cho Lung Pui Lan, Stella Kong Chi How, Johnson Li Tak Ming, AndyTrustee Trustee TrusteeStatement of Comprehensive IncomeFor the year ended 30 June 20122012 2011Note HK$ HK$ RevenueDonations 7 200,906 155,395 Interest income 37 19200,943 155,414 ExpensesBank charges (336) (300) Scholarships (257,560) (161,720)(257,896) (162,020) Deficit (56,953) (6,606) Other comprehensive income - - Comprehensive income (56,953) (6,606)Statement of Changes in Accumulated FundsFor the year ended 30 June 20122012 2011HK$ HK$ Accumulated fundsAt the beginning of the reporting period 32,043 38,649 Deficit (56,953) (6,606) Other comprehensive income - - Comprehensive income (56,953) (6,606) At the end of the reporting period (24,910) 32,043Statement of Cash FlowsFor the year ended 30 June 20122012 2011Note HK$ HK$ Cash flows from operating activitiesDeficit (56,953) (6,606) Increase in amount due from HKIAAT (83,740) (33,160) Increase in accruals for awards and scholarships 151,770 39,485 Net cash generated from/(utilized in) operating activitiesand net increase/(decrease) in cash and cash equivalents 11,077 (281) Cash and cash equivalents at the beginning of thereporting period 379,279 379,560 Cash and cash equivalents at the end of thereporting period 5 390,356 379,279For the year ended 30 June 20121. PRINCIPAL ACTIVITIESThe HKIAAT Trust Fund (the “Trust Fund”) was set up under a trust deed dated 21 June 1999 for educational purposes and in particular for the provision of scholarships to persons studying for the examinations held by Hong Kong Institute of Accredited Accounting Technicians Limited (“HKIAAT”). According to the trust deed, the trustees of the Trust Fund are the president, the immediate past president and a vice president of HKIAAT. HKIAAT is incorporated in Hong Kong under the Hong Kong Companies Ordinance as a company limited by guarantee with its registered office located at 27th floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. The Trust Fund is a subsidiary of HKIAAT. The ultimate parent of the Trust Fund is the Hong Kong Institute of Certified Public Accountants (the “Institute”). The Trust Fund, being a charitable trust, is exempt from Hong Kong Profits Tax under Section 88 of the Inland Revenue Ordinance.2. PRINCIPAL ACCOUNTING POLICIESa.Basis of preparationThese financial statements have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”), which include all individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Institute and accounting principles generally accepted in Hong Kong. These financial statements have been prepared under the historical cost convention.These financial statements have been prepared in conformity with the principles applicable to a going concern basis. The applicability of these principles is mainly dependent upon continued availability of adequate finance in view of the excess of current liability over current assets. The immediate parent has confirmed its intention to make available adequate funds to the Trust Fund as and when required to maintain the Trust Fund as a going concern.The preparation of financial statements in conformity with HKFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Trust Fund’s accounting policies. The estimates and associated assumptions are based on experience and other factors that are considered to be relevant. Actual results may differ from these estimates.These financial statements have been prepared on a basis consistent with the accounting policies adopted in the 2011 financial statements, except for the first-time early adoption of the revised HKFRSs as set out in note 2b to these financial statements. The following HKFRSs issued in prior years, that are not yet effective for the current year but are applicable to the Trust Fund, have been early adopted in prior years:HKFRS 9 “Financial Instruments”HKFRS 13 “Fair Value Measurement”For the year ended 30 June 20122. PRINCIPAL ACCOUNTING POLICIES (CONTINUED)b.Early adoption of applicable revised HKFRSs that were issued during the current yearThe Institute has issued certain new/revised HKFRSs during the current year that are available for early adoption. Of these, the following revised HKFRSs are applicable to these financial statements and early adopted by the Trust Fund for the first time:Amendments to HKAS 1 (Revised) “Presentation of Financial State ments –Presentation ofItems of Other Comprehensive Income”Annual Improvements Project “Annual Improvements 2009-2011 Cycle”Amendments to HKAS 1 (Revised) improve the presentation of other comprehensive income. The amendments require entities to group together the items of other comprehensive income that may be reclassified to profit or loss in the future by presenting them separately from those that will not be reclassified to profit or loss. The amended HKAS 1 will be effective for annual periods beginning on or after 1 July 2012. The application of the amendments does not have any significant impact on the Trust Fund.“Annual Improvements 2009-2011 Cycle”sets out a collection of amendments to HKFRSs which make necessary, but non-urgent, amendments to HKFRSs that will not be included as part of another major project. The amendments, among others, clarify the requirements for comparative information, the classification of servicing equipment and the income tax consequences of distributions to holders of an equity instrument and of transaction costs of an equity transaction. The amendments are effective for annual periods beginning on or after 1 January 2013. The application of the amendments does not have any significant impact on the Trust Fund.c. Financial instrumentsFinancial assets and financial liabilities are recognized in the statement of financial position when the Trust Fund becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value and transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.The Trust Fund’s financial assets, including amount due from HKIAA T and bank balances, are subsequently measured at amortized cost using the effective interest method, less identified impairment charges (see note 2d) as the assets are held within a business model whose objective is to hold assets in order to collect contractual cash flows and the contractual terms of the financial assets give rise on specific dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.Financial liabilities include accruals for awards and scholarships which are subsequently measured at amortized cost using the effective interest method.For the year ended 30 June 20122. PRINCIPAL ACCOUNTING POLICIES (CONTINUED)d. Impairment of financial assetsThe Trust Fund recognizes charges for impaired financial assets promptly where there is objective evidence that impairment of financial assets has occurred. The impairment of financial assets carried at amortized cost is measured as the difference between the financial assets’ carrying amount and the present value of estimated future cash flows discounted at the financial assets’ original effective interest rate. Impairment charges are assessed individually for significant financial assets.The carrying amount of the financial assets is reduced through the use of the financial asset impairment charges account. Changes in the carrying amount of the financial asset impairment charges account are recognized in surplus or deficit. When the financial asset is considered uncollectible, it is written off against the financial asset impairment charges account.If, in a subsequent period, the amount of an impairment charge decreases and the decrease can be related objectively to an event occurring after the impairment was recognized, the previously recognized impairment charge is reversed by reducing the financial asset impairment charges account, subject to a restriction that the carrying amount of the asset at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. The amount of any reversal is recognized in surplus or deficit.e. Derecognition of financial assets and financial liabilitiesFinancial assets are derecognized when the contractual rights to receive the cash flows of the financial assets expire; or where the Trust Fund transfers the financial assets and either (i) it has transferred substantially all the risks and rewards of ownership of the financial assets or (ii) it has neither transferred nor retained substantially all the risks and rewards of ownership of the financial assets but has not retained control of the financial assets.Financial liabilities are derecognized when they are extinguished, i.e. when the obligation is discharged, cancelled or expires.f. Cash and cash equivalentsCash and cash equivalents comprise cash at bank.g. Revenue recognitionRevenue is recognized when it is probable that the economic benefits will flow to the Trust Fund and when the revenue can be measured reliably.Donations are recognized on an accrual basis when receipt thereof is certain.Interest income from bank savings accounts is recognized as it accrues using the effective interest method.For the year ended 30 June 20122. PRINCIPAL ACCOUNTING POLICIES (CONTINUED)h. Related partiesA related party is a person or entity that is related to the Trust Fund.(i) A person or a close member of that person’s family is related to the Trust Fund if that person:(a)has control or joint control over the Trust Fund;(b)has significant influence over the Trust Fund; or(c)is a member of the key management personnel of the Trust Fund or of a parent of the TrustFund.(ii)An entity is related to the Trust Fund if any of the following conditions applies:(a)The entity and the Trust Fund are members of the same group (which means that eachparent, subsidiary and fellow subsidiary is related to the others).(b)One entity is an associate or joint venture of the other entity (or an associate or joint ventureof a member of a group of which the other entity is a member).(c)Both entities are joint ventures of the same third party.(d)One entity is a joint venture of a third entity and the other entity is an associate of the thirdentity.(e)The entity is a post-employment benefit plan for the benefit of employees of either the TrustFund or an entity related to the Trust Fund. If the Trust Fund is itself such a plan, thesponsoring employers are also related to the Trust Fund.(f)The entity is controlled or jointly controlled by a person identified in (i).(g) A person identified in (i)(a) has significant influence over the entity or is a member of thekey management personnel of the entity (or of a parent of the entity).3. FINANCIAL INSTRUMENTS BY CATEGORYThe carrying amounts of each category of financial instruments at the end of the reporting period are as follows:2012 2011HK$ HK$ Financial assets –measured at amortized costAmount due from HKIAAT 469,104 385,364 Cash and cash equivalents 390,356 379,279859,460 764,643 Financial liability–measured at amortized costAccruals for awards and scholarships 884,370T he carrying amounts of the Trust Fund’s financial instruments at the end of the reporting period approximate their fair value.For the year ended 30 June 20124. AMOUNT DUE FROM HKIAATThe amount due from HKIAAT is unsecured, interest-free and payable on demand.5. CASH AND CASH EQUIV ALENTS2012 2011HK$ HK$ Bank balances- Savings account 376,093 374,679- Current account 14,263 4,600 Cash at bank earns interest at floating rates based on daily bank deposit rates.6. ACCRUALS FOR AWARDS AND SCHOLARSHIPS2012 2011HK$ HK$HKIAAT Scholarships 716,720 644,990 HKIAAT Applied Learning Scholarships 26,400 48,320 HKIAAT Employees Retraining Board Scholarships 58,710 39,290 HKIAAT (Secondary School Group) Scholarships 82,540 -884,370 732,600 The awards and scholarships are granted to students upon approval by the trustees of the Trust Fund.The amount granted will be offset against subsequent claims made by the award/scholarship recipients.Any unused balance will be written back upon expiry. The awards and scholarships will expire in 2 to5 years from the grant date.The maturity profile of the Trust Fund’s financial liabilities at the end of the reporting period, based on the contracted undiscounted payments, is all within 30 days.7. DONATIONS2012 2011HK$ HK$ Donation from HKIAAT 199,530 155,395 Other parties 1,376 -For the year ended 30 June 20128. RELATED PARTY TRANSACTIONSDuring the current year, the Trust Fund received a donation of HK$199,530 (2011: HK$155,395) from HKIAAT. At 30 June 2012, amount due from HKIAAT is HK$469,104 (2011: HK$385,364).9. FINANCIAL RISK MANAGEMENTFinancial instruments consist of amount due from HKIAAT, bank balances and accruals for awards and scholarships. The Trust Fund carries as little risk from financial instruments as practicable. The liquidity risk is disclosed in note 6 to the financial statements. The Trust Fund is exposed to other financial risks which are discussed below:a. Interest rate riskInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market interest rates. The Trust Fund’s exposure to interest rate fluctuations is limited to interest receivable on its bank savings account. Management considers that the Trust Fund has limited exposure to interest rate ri sk relating to the Trust Fund’s bank balances as the changes in the interest rate for these items over the period until the end of the next annual reporting period are expected to be minimal. Any fluctuation in the prevailing levels of market interest rates will have an impact on the interest income alone as the Trust Fund did not borrow any interest bearing loans. The Trust Fund manages the interest rate risk by monitoring closely the movements in interest rates in order to limit potential adverse impact on interest income.b. Credit riskCredit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation.The Trust Fund has designed its credit policies with an objective to minimize its exposure to credit risk. Donation income is mainly from HKIAAT which is the immediate parent of the Trust Fund.The Trust Fund’s surplus cash has been deposited with a reputable and creditworthy bank.Management considers there is minimal risk associated with the bank balances.10. CAPITAL MANAGEMENTThe Trust Fund operates by allocating its receipts. In the event of capital needs, HKIAA T will make donations to the Trust Fund to ensure its capital adequacy.。
国际金融Fi na n c e Te s t Ba nk4Chapter 4—Exchange Rate Determination加息会降低通货膨胀本国货币就增值涨价了，出口就会减少进口就会增加1. The value of the Australian dollar (A$) today is $0.73. Yesterday, thevalue of the Australian dollar was $0.69. The Australian dollar ____ by ____%.a. depreciated; 5.80b. depreciated; 4.00c. appreciated; 5.80d. appreciated; 4.00ANS: CSOLUTION: ($0.73 $0.69)/$0.69 =5.80%PTS: 12. If a currency's spot rate market is ____, its exchange rate is likely to be____ to a single large purchase or sale transaction.a. liquid; highly sensitiveb. illiquid; insensitivec. illiquid; highly sensitived. none of the above.ANS: C PTS: 13. ____ is not a factor that causes currency supply and demand schedulesto change.a. Relative inflation ratesb. Relative interest ratesc. Relative income levelsd. Expectationse. All of the above are factorsthat cause currency supplyand demand schedules tochange.ANS: E PTS: 14. A large increase in the income level in Mexico along with no growth inthe U.S. income level is normally expected to cause (assuming nochange in interest rates or other factors) a(n) ____ in Mexican demand for U.S. goods, and the Mexican peso should ____.a. increase; appreciateb. increase; depreciatec. decrease; depreciated. decrease; appreciateANS: B PTS: 15. An increase in U.S. interest rates relative to German interest rateswould likely ____ the U.S. demand for euros and ____ the supply of euros for sale.a. reduce; increaseb. increase; reducec. reduce; reduced. increase; increaseANS: A PTS: 16. Investors from Germany, the United States, and the U.K. frequentlyinvest in each other based on prevailing interest rates. If Britishinterest rates increase, German investors are likely to buy ____ dollar-denominated securities, and the euro is likely to ____ relative to the dollar.a. fewer; depreciateb. fewer; appreciatec. more; depreciated. more; appreciateANS: A PTS: 17. When the "real" interest rate is relatively low in a given country, thenthe currency of that country is typically expected to be:a. weak, since the country'squoted interest rate would behigh relative to the inflationrate.b. strong, since the country'squoted interest rate would below relative to the inflationrate.c. strong, since the country'squoted interest rate would behigh relative to the inflationrate.d. weak, since the country'squoted interest rate would below relative to the inflationrate.ANS: D PTS: 18. Assume that the inflation rate becomes much higher in the U.K.relative to the U.S. This will place ____ pressure on the value of theBritish pound. Also, assume that interest rates in the U.K. begin torise relative to interest rates in the U.S. The change in interest rateswill place ____ pressure on the value of the British pound.a. upward; downwardb. upward; upwardc. downward; upwardd. downward; downwardANS: C PTS: 19. In general, when speculating on exchange rate movements, thespeculator will borrow the currency that is expected to appreciate andinvest in the country whose currency is expected to depreciate.a. Trueb. FalseANS: F PTS: 110. Baylor Bank believes the New Zealand dollar will appreciate over thenext five days from $.48 to $.50. The following annual interest ratesapply:Currency Lending Rate Borrowing Rate Dollars 7.10% 7.50%6.80%7.25%New Zealand dollar(NZ$)Baylor Bank has the capacity to borrow either NZ$10 million or $5million. If Baylor Bank's forecast is correct, what will its dollar profitbe from speculation over the five-day period (assuming it does not useany of its existing consumer deposits to capitalize on its expectations)?a. $521,325.b. $500,520.c. $104,262.d. $413,419.e. $208,044.ANS: ESOLUTION:1. Borrow $5 million.2. Convert to NZ$:$5,000,000/$.48 =NZ$10,416,667.3. Invest the NZ$ at anannualized rate of 6.80% overfive days.NZ$10,416,667 [1+ 6.80% (5/360)]= NZ$10,426,5054. Convert the NZ$ back todollars:NZ$10,426,505$.50 = $5,213,2525. Repay the dollars borrowed.The repayment amount is:$5,000,000 [1 +7.5% (5/360)]= $5,000,000[1.00104]= $5,005,2086. After repaying the loan, theremaining dollar profit is:$5,213,252$5,005,208 = $208,044 PTS: 111. Assume the following information regarding U.S. and Europeanannualized interest rates:Currency Lending Rate Borrowing Rate U.S. Dollar ($) 6.73% 7.20%Eu ro (?) 6.80% 7.28%Trensor Bank can borrow either $20 million or ?20 million. Thecurrent spot rate of the euro is $1.13. Furthermore, Trensor Bankexpects the spot rate of the euro to be $1.10 in 90 days. What isTrensor Bank's dollar profit from speculating if the spot rate of theeuro is indeed $1.10 in 90 days?a. $579,845.b. $583,800.c. $588,200.d. $584,245.e. $980,245.ANS: ASOLUTION:1. Borrow ?20 million.2. Convert the ?20 million to?20,000,000 $1.13 =$22,600,000.3. Invest the $22,600,000 at anannualized rate of 6.73% for90 days.$22,600,000 [1 +6.73% (90/360)]= $22,980,2454. Determine euros owed:?20,000,000 [1 + 7.28%(90/360)] = ?20,364,000.5. Determine dollars needed torepay euro loan:?20,364,000 $1.10 =$22,400,400.6. The dollar profit is$22,980,245 $22,400,400= $579,845.PTS: 112. The equilibrium exchange rate of pounds is $1.70. At an exchangerate of $1.72 per pound:a. U.S. demand for pounds wouldexceed the supply of poundsfor sale and there would be ashortage of pounds in theforeign exchange market.b. U.S. demand for pounds wouldbe less than the supply ofpounds for sale and therewould be a shortage of poundsin the foreign exchangemarket.c. U.S. demand for pounds wouldexceed the supply of poundsfor sale and there would be asurplus of pounds in theforeign exchange market.d. U.S. demand for pounds wouldbe less than the supply ofpounds for sale and therewould be a surplus of poundsin the foreign exchangemarket.e. U.S. demand for pounds wouldbe equal to the supply ofpounds for sale and therewould be a shortage of poundsin the foreign exchangemarket.ANS: D PTS: 113. Assume that Swiss investors have francs available to invest insecurities, and they initially view U.S. and British interest rates asequally attractive. Now assume that U.S. interest rates increase whileBritish interest rates stay the same. This would likely cause:a. the Swiss demand for dollarsto decrease and the dollar willdepreciate against the pound.b. the Swiss demand for dollarsto increase and the dollar willdepreciate against the Swissfranc.c. the Swiss demand for dollarsto increase and the dollar willappreciate against the Swissfranc.d. the Swiss demand for dollarsto decrease and the dollar willappreciate against the pound.ANS: C PTS: 114. The real interest rate adjusts the nominal interest rate for:a. exchange rate movements.b. income growth.c. inflation.d. government controls.e. none of the aboveANS: C PTS: 115. If U.S. inflation suddenly increased while European inflation stayed thesame, there would be:a. an increased U.S. demand foreuros and an increased supplyof euros for sale.b. a decreased U.S. demand foreuros and an increased supplyof euros for sale.c. a decreased U.S. demand foreuros and a decreased supplyof euros for sale.d. an increased U.S. demand foreuros and a decreased supplyof euros for sale.ANS: D PTS: 116. If inflation in New Zealand suddenly increased while U.S. inflationstayed the same, there would be:a. an inward shift in the demandschedule for NZ$ and anoutward shift in the supplyschedule for NZ$.b. an outward shift in thedemand schedule for NZ$ andan inward shift in the supplyschedule for NZ$.c. an outward shift in thedemand schedule for NZ$ andan outward shift in the supplyschedule for NZ$.d. an inward shift in the demandschedule for NZ$ and aninward shift in the supplyschedule for NZ$.ANS: A PTS: 117. If the U.S. and Japan engage in substantial financial flows but littletrade, ____ directly influences their exchange rate the most. If the U.S.and Switzerland engage in much trade but little financial flows, ____directly influences their exchange rate the most.a. interest rate differentials;interest rate differentialsb. inflation and interest ratedifferentials; interest ratedifferentialsc. income and interest ratedifferentials; inflationdifferentialsd. interest rate differentials;inflation and incomedifferentialse. inflation and incomedifferentials; interest ratedifferentialsANS: D PTS: 118. If inflation increases substantially in Australia while U.S. inflationremains unchanged, this is expected to place ____ pressure on the value of the Australian dollar with respect to the U.S. dollar.a. upwardb. downwardc. either upward or downward(depending on the degree ofthe increase in Australianinflation)d. none of the above; there willbe no impactANS: B PTS: 119. Assume that British corporations begin to purchase more suppliesfrom the U.S. as a result of several labor strikes by British suppliers.This action reflects:a. an increased demand forBritish pounds.b. a decrease in the demand forBritish pounds.c. an increase in the supply ofBritish pounds for sale.d. a decrease in the supply ofBritish pounds for sale.ANS: C PTS: 120. The exchange rates of smaller countries are very stable because themarket for their currency is very liquid.a. Trueb. FalseANS: F PTS: 121. The phrase "the dollar was mixed in trading" means that:a. the dollar was strong in someperiods and weak in otherperiods over the last month.b. the volume of trading wasvery high in some periods andlow in other periods.c. the dollar was involved insome currency transactions,but not others.d. the dollar strengthenedagainst some currencies andweakened against others.ANS: D PTS: 122. Assume that the U.S. places a strict quota on goods imported fromChile and that Chile does not retaliate. Holding other factors constant,this event should immediately cause the U.S. demand for Chilean pesos to ____ and the value of the peso to ____.a. increase; increaseb. increase; declinec. decline; declined. decline; increaseANS: C PTS: 123. Any event that increases the U.S. demand for euros should result ina(n) ____ in the value of the euro with respect to ____, other thingsbeing equal.a. increase; U.S. dollarb. increase; nondollar currenciesc. decrease; nondollar currenciesd. decrease; U.S. dollarANS: A PTS: 124. Any event that reduces the U.S. demand for Japanese yen shouldresult in a(n) ____ in the value of the Japanese yen with respect to ____, other things being equal.a. increase; U.S. dollarb. increase; nondollar currenciesc. decrease; nondollar currenciesd. decrease; U.S. dollarANS: D PTS: 125. Any event that increases the supply of British pounds to be exchangedfor U.S. dollars should result in a(n) ____ in the value of the Britishpound with respect to ____, other things being equal.a. increase; U.S. dollarb. increase; nondollar currenciesc. decrease; nondollar currenciesd. decrease; U.S. dollarANS: D PTS: 126. Any event that reduces the supply of Swiss francs to be exchanged forU.S. dollars should result in a(n) ____ in the value of the Swiss francwith respect to ____, other things being equal.a. increase; U.S. dollarb. increase; nondollar currenciesc. decrease; nondollar currenciesd. decrease; U.S. dollarANS: A PTS: 127. Assume that the U.S. experiences a significant decline in income, whileJapan's income remains steady. This event should place ____ pressure on the value of the Japanese yen, other things being equal. (Assumethat interest rates and other factors are not affected.)a. upwardb. downwardc. nod. upward and downward(offsetting)ANS: B PTS: 128. News of a potential surge in U.S. inflation and zero Chilean inflationplaces ____ pressure on the value of the Chilean peso. The pressure will occur ____.a. upward; only after the U.S.inflation surgesb. downward; only after the U.S.inflation surgesc. upward; immediatelyd. downward; immediatelyANS: C PTS: 129. Assume that Canada places a strict quota on goods imported from theU.S. and that the U.S. does not retaliate. Holding other factorsconstant, this event should immediately cause the supply of Canadian dollars to be exchanged for U.S. dollars to ____ and the value of theCanadian dollar to ____.a. increase; increaseb. increase; declinec. decline; declined. decline; increaseANS: D PTS: 130. Assume that Japan places a strict quota on goods imported from theU.S. and the U.S. places a strict quota on goods imported from Japan.This event should immediately cause the U.S. demand for Japaneseyen to ____, and the supply of Japanese yen to be exchanged for U.S.dollars to ____.a. increase; increaseb. increase; declinec. decline; declined. decline; increaseANS: C PTS: 131. Which of the following is not mentioned in the text as a factoraffecting exchange rates?a. relative interest rates.b. relative inflation rates.c. government controls.d. expectations.e. all of the above are mentionedin the text as factors affectingexchange rates.ANS: E PTS: 132. If a country experiences high inflation relative to the U.S., its exportsto the U.S. should ____, its imports should ____, and there is ____pressure on its currency's equilibrium value.a. decrease; increase; upwardb. decrease; decrease; upwardc. increase; decrease; downwardd. decrease; increase; downwarde. increase; decrease; upwardANS: D PTS: 133. If a country experiences an increase in interest rates relative to U.S.interest rates, the inflow of U.S. funds to purchase its securities should____, the outflow of its funds to purchase U.S. securities should ____,and there is ____ pressure on its currency's equilibrium value.a. increase; decrease; downwardb. decrease; increase; upwardc. increase; decrease; upwardd. decrease; increase; downwarde. increase; increase; upwardANS: C PTS: 134. An increase in U.S. inflation relative to Singapore inflation placesupward pressure on the Singapore dollar.a. Trueb. FalseANS: T PTS: 135. When expecting a foreign currency to depreciate, a possible way tospeculate on this movement is to borrow dollars, convert the proceedsto the foreign currency, lend in the foreign country, and use theproceeds from this investment to repay the dollar loan.a. Trueb. FalseANS: F PTS: 136. Since supply and demand for a currency are constant (primarily dueto government intervention), currency values seldom fluctuate.a. Trueb. FalseANS: F PTS: 137. Relatively high Japanese inflation may result in an increase in thesupply of yen for sale and a reduction in the demand for yen.a. Trueb. FalseANS: T PTS: 138. The main effect of interest rate movements on exchange rates isthrough their effect on international trade.a. Trueb. FalseANS: F PTS: 139. Country X frequently engages in trade flows with the U.S. (such asimports and exports). Country Y frequently engages in capital flowswith the U.S. (such as financial investments). Everything else heldconstant, an increase in U.S. interest rates would affect the exchange rate of Country X's currency more than the exchange rate of Country Y's currency.a. Trueb. FalseANS: F PTS: 140. Increases in relative income in one country vs. another result in anincrease in the first country's currency value.a. Trueb. False41. Trade-related foreign exchange transactions are more responsive tonews than financial flow transactions.a. Trueb. FalseANS: F PTS: 142. Signals regarding future actions of market participants in the foreignexchange market sometimes result in overreactions.a. Trueb. FalseANS: T PTS: 143. The markets that have a smaller amount of foreign exchange tradingfor speculatory purposes than for trade purposes will likely experience more volatility than those where trade flows play a larger role.a. Trueb. FalseANS: T PTS: 144. Liquidity of a currency can affect the extent to which speculation canimpact the currency's value.a. Trueb. False45. Forecasting a currency's future value is difficult, because it is difficultto identify how the factors affecting the currency value will change,and how they will interact to impact the currency's value.a. Trueb. FalseANS: T PTS: 146. The standard deviation should be applied to values rather thanpercentage movements when comparing volatility among currencies.a. Trueb. FalseANS: F PTS: 147. Movements of foreign currencies tend to be more volatile for shortertime horizons.a. Trueb. FalseANS: F PTS: 148. If a currency's spot market is ____, its exchange rate is likely to be ____to a single large purchase or sale transaction.a. liquid; highly sensitiveb. illiquid; insensitivec. liquid; insensitived. none of the aboveANS: C PTS: 149. The value of euro was $1.30 last week. During last week the eurodepreciated by 5%. What is the value of euro today?a. $1.365b. $1.235c. $1.330d. $1.30ANS: BSOLUTION: $1.3 (1 .05) = $1.235 PTS: 150. Government controls can only affect the supply of a given currencyfor sale and not the demand.a. Trueb. FalseANS: F PTS: 151. If one foreign currency will appreciate against the dollar, then allforeign currencies will appreciate against the dollar but by differentdegrees.a. Trueb. FalseANS: F PTS: 152. Assume that the income levels in U.K. start to rise, while U.S. incomelevels remain unchanged. This will place ____ pressure on the value of British pound. Also, assume that U.S. interest rates rise, while theBritish pound remains unchanged. This will place ____ pressure on the value of British pound.a. downward; downwardb. upward; downwardc. upward; upwardd. downward; upwardANS: D PTS: 153. If the Fed announces that it will decrease the U.S. interest rates, andEuropean Central Bank takes no action, then the value of euro will____ against the value of U.S. dollar. The Fed's action is called ____intervention.a. appreciate; directb. depreciate; directc. appreciate; indirectd. depreciate; indirectANS: C PTS: 154. Assume that the total value of investment transactions between U.S.and Mexico is minimal. Also assume that total dollar value of tradetransactions between these two countries is very large. Now assumethat Mexico's inflation has suddenly increased, and Mexican interestrates have suddenly increased. Overall, this would put ____ pressure on the value of Mexican peso. The inflation effect should be ____pronounced than the interest rate effect.a. downward; moreb. upward; morec. downward; lessd. upward; lessANS: A PTS: 155. If U.S. experiences a sudden surge in inflation and surge in interestrates while Japanese inflation and interest rates remain unchanged,the value of Japanese yen will ____ against the U.S. dollar.a. appreciateb. depreciatec. remain unchangedd. cannot be determined fromthe information provided.ANS: D PTS: 156. If the Japanese yen is expected to appreciate against the U.S. dollarand interest rates in the U.S. and Japan are similar, banks may tryspeculating on this anticipated exchange rate movement by borrowing ____ and investing in ____.a. yen; dollarsb. yen; yenc. dollars; yend. dollars; dollarsANS: C PTS: 157. British investors frequently invest in the U.S. or Italy, depending onthe prevailing interest rates. If Italian interest rates suddenly rise high above U.S. rates, the investors will ____ the supply of pounds to beexchanged for dollars and thus put ____ pressure on the value of the pound against the U.S. dollar.a. increase; downwardb. decrease; upwardc. increase; upwardd. decrease; downwardANS: B PTS: 158. The equilibrium exchange rate of the Swiss franc is $0.90. At anexchange rate $.83:a. U.S. demand for Swiss francswould exceed the supply offrancs for sale and therewould be a shortage of francsin the foreign exchangemarket.b. U.S. demand for Swiss francswould be less than the supplyof francs for sale and therewould be a shortage of francsin the foreign exchangemarket.c. U.S. demand for Swiss francswould exceed the supply offrancs for sale and therewould be a surplus of francs inthe foreign exchange market.d. U.S. demand for Swiss francswould be less than the supplyof francs for sale and therewould be a surplus of Swissfrancs in the foreign exchangemarket.ANS: A PTS: 159. Financial flow foreign exchange transactions are more responsive tonews than trade-related transactions.a. Trueb. FalseANS: T PTS: 160. Assume that the British government eliminates all controls on importsby British companies. Other things being equal, the U.S. demand forpounds would ____, the supply of pounds for sale would ____, and the equilibrium value of the pound would ____.a. increase; increase; increaseb. decrease; increase; decreasec. remain unchanged; increase;decreased. remain unchanged; increase;increaseANS: C PTS: 161. Country X frequently engages in trade flows with the U.S. (such asimports and exports). Country Y frequently engages in capital flowswith the U.S. (such as financial investments). Everything else heldconstant, an increase in U.S. inflation would affect the exchange rateof Country Y's currency more than the exchange rate of Country X'scurrency.a. Trueb. FalseANS: F PTS: 162. Assume that U.S. inflation is expected to surge in the near future. Theexpectation of surge in inflation will most likely place ____ pressure on U.S. dollar immediately.a. upwardb. downwardc. nod. cannot be determinedANS: A PTS: 163. When the Japanese yen appreciates against the U.S. dollar, this meansthat the U.S. dollar is strengthening relative to the yen.a. Trueb. FalseANS: F PTS: 164. Illiquid currencies tend to exhibit less volatile exchange ratemovements than liquid currencies.a. Trueb. FalseANS: F PTS: 165. The supply curve for a currency is downward sloping since U.S.corporations would be encouraged to purchase more foreign goodswhen the foreign currency is worth less.a. Trueb. FalseANS: F PTS: 166. Relatively high Japanese inflation may result in an increase in thesupply of yen for sale and a reduction in the demand for yen, otherthings being equal.a. Trueb. FalseANS: T PTS: 167. If the British government desires an appreciation in its currency withrespect to the U.S. dollar, it would consider intervening in the foreign exchange market by buying dollars with pounds.a. Trueb. FalseANS: F PTS: 168. Country X frequently engages in trade flows with the U.S. (such asimports and exports). Country Y frequently engages in financial flows with the U.S. (such as financial investments). Everything else heldconstant, an increase in U.S. interest rates would affect the exchange rate of Country X's currency more than the exchange rate of Country Y's currency.a. Trueb. FalseANS: F PTS: 169. Illiquid currencies tend to exhibit ____ volatile exchange ratemovements, as the equilibrium prices of their currencies adjust to ____changes in supply and demand conditions.a. less; even minorb. less; only largec. more; even minord. more; only largee. none of the aboveANS: C PTS: 170. Which of the following is not mentioned in the text as a factoraffecting exchange rates?a. Relative interest ratesb. Relative inflation ratesc. Government controlsd. Expectationse. All of the above are mentionedin the text as factors affectingexchange rates.ANS: E PTS: 171. Which of the following events would most likely result in anappreciation of the U.S. dollar?a. U.S. inflation is very high.b. The Fed indicates that it willraise U.S. interest rates.c. Future U.S. interest rates areexpected to decline.d. Japan is expected to increaseinterest rates in the nearfuture.ANS: B PTS: 172. Which of the following interactions will likely have the least effect onthe dollar's value? Assume everything else is held constant.a. A reduction in U.S. inflationaccompanied by an increase inreal U.S. interest ratesb. A reduction in U.S. inflationaccompanied by an increase innominal U.S. interest ratesc. An increase in U.S. inflationaccompanied by an increase innominal, but not real, U.S.interest ratesd. An increase in Singapore'sinflation accompanied by anincrease in real U.S. interestratese. An increase in Singapore'sinterest rates accompanied byan increase in U.S. inflation.ANS: C PTS: 173. If a country experiences high inflation relative to the U.S., its exportsto the U.S. should ____, its imports should ____, and there is ____pressure on its currency's equilibrium value.a. decrease; increase; upwardb. decrease; decrease; upwardc. increase; decrease; downwardd. decrease; increase; downwarde. increase; decrease; upwardANS: D PTS: 174. If a country experiences an increase in interest rates relative to U.S.interest rates, the inflow of U.S. funds to purchase its securities should____, the outflow of its funds to purchase U.S. securities should ____,and there is ____ pressure on its currency's equilibrium value.a. increase; decrease; downwardb. decrease; increase; upwardc. increase; decrease; upwardd. decrease; increase; downwarde. increase; increase; upward ANS: C PTS: 1。
出国留学大学成绩单最强模板一、概述本文档旨在为出国留学申请学生提供一份最强模板的大学成绩单。
该模板以简洁、清晰为原则，适用于各类留学申请材料提交。
二、模板内容1. 学生信息：包括个人姓名、性别、出生日期、国籍等基本信息。
2. 学校信息：提供学校名称、所在城市、学院/学部名称等基本信息。
3. 研究成绩：按照学期或学年排列，包括课程名称、学分、成绩等内容。
成绩可以使用百分制或者GPA进行表示，根据具体要求选择适用的成绩系统。
4. 学术荣誉：列出获得的学术奖项、荣誉称号等，增加个人申请的竞争力。
5. 项目经历：如有参与重要学术项目、科研实等，可在此部分详细说明，以展示个人实践能力。
6. 社会实践：介绍参与的志愿者活动、社团组织、实经历等，展现个人的社会责任感和团队合作能力。
7. 其他技能：补充列出个人掌握的其他特殊技能、证书等。
8. 科研论文：如有发表过科研论文，提供论文题目、期刊名称、发表时间等详细信息。
三、编写建议1. 简洁明了：避免过于冗长的描述，用简洁的语言准确表达重要信息。
2. 结构清晰：根据重要性和先后顺序进行排列，突出个人学术成绩和荣誉。
3. 语言规范：使用正确的语法、拼写和标点符号，注意使用专业术语。
4. 调整格式：保持整体文档的一致性和美观度，使用合适的字体、字号和段落间距。
四、注意事项1. 真实可信：确保填写的信息真实可信，不要伪造、篡改成绩单。
2. 个人隐私：避免在成绩单中过多暴露个人隐私信息，如身份证号码等。
3. 具体要求：根据目标院校的要求，调整模板内容和格式。
此模板仅供参考，具体的成绩单还需根据实际情况进行个性化编辑。
希望能对您的出国留学申请提供一定的帮助。
国际会计科目对照表(可以直接使用，可编辑实用优秀文档，欢迎下载）ccount 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰财会名词汉英对照表（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 Owners Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure （Reporting） Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（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）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check（cheque）银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 V ouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 shipping point 目的地交货价 destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee －－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（4）存货存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 shipping point 目的地抵岸价格 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?nbsp;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 Owners equity 股东权益 Stockholders 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:)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 现行价值与统一币值会计 Constant dollar and current cost accounting会计科目中英对照（全）1资产assets11~ 12流动资产current assets111现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113应收票据notes receivable。
