[通用职能] 【财务知识梳理】Part 3:财务名词解释

chris.wang 发布于2012-12-26 22:33 12937 次浏览 12 位用户参与讨论   [复制分享主题]
<ul style="list-style-type: disc"> <ul style="list-style-type: disc"> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">会计核算[Accounting]:</span>也称<a href="http://baike.baidu.com/view/4400792.htm">会<span style="font: 12.0px SimSun">计</span>反映</a>,以<span style="font: 12.0px SimSun">货币为</span>主要<span style="font: 12.0px SimSun">计</span>量尺度,<span style="font: 12.0px SimSun">对<a href="%22http"><span style="font: 12.0px 'MS Mincho'">会</span>计<span style="font: 12.0px 'MS Mincho'">主体</span></a></span>的<span style="font: 12.0px SimSun">资</span>金运<span style="font: 12.0px SimSun">动进</span>行的反映。它主要是指<span style="font: 12.0px SimSun">对</span>会<span style="font: 12.0px SimSun">计</span>主体已<span style="font: 12.0px SimSun">经发</span>生或已<span style="font: 12.0px SimSun">经</span>完成的<span style="font: 12.0px SimSun; text-decoration: underline">经济</span><span style="text-decoration: underline">活</span><span style="font: 12.0px SimSun; text-decoration: underline">动进</span><span style="text-decoration: underline">行的事后核算</span>,也就是会<span style="font: 12.0px SimSun">计</span>工作中<span style="font: 12.0px SimSun">记账</span>、算<span style="font: 12.0px SimSun">账</span>、<span style="font: 12.0px SimSun">报账</span>的<span style="font: 12.0px SimSun">总</span>称</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li></ul><ul style="list-style-type: disc"> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">预算[budget]:</span>指企<span style="font: 12.0px SimSun">业</span>或个人未来的一定<span style="font: 12.0px SimSun">时</span>期内<span style="font: 12.0px SimSun">经营</span>、<a href="http://baike.baidu.com/view/55918.htm"><span style="font: 12.0px SimSun">资</span>本</a>、<span style="font: 12.0px SimSun">财务</span>等各方面的收入、支出、<span style="font: 12.0px SimSun">现</span>金流的<a href="%22http://baike.baidu.com/view/2097273.ht"><span style="font: 12.0px SimSun">总</span>体<span style="font: 12.0px SimSun">计</span>划</a></li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px SimSun"><span style="font: 12.0px Wingdings">¬</span>成本[Cost]:<span style="font: 12.0px 'MS Mincho'">生</span>产<span style="font: 12.0px 'MS Mincho'">某一</span>产<span style="font: 12.0px 'MS Mincho'">品所</span><span style="font: 12.0px 'MS Mincho'; text-decoration: underline">耗</span><span style="text-decoration: underline">费</span><span style="font: 12.0px 'MS Mincho'; text-decoration: underline">的全部</span><span style="text-decoration: underline">费</span><span style="font: 12.0px 'MS Mincho'; text-decoration: underline">用</span><span style="font: 12.0px 'MS Mincho'">,</span>以及一项<span style="font: 12.0px 'MS Mincho'">具体投</span>资项<span style="font: 12.0px 'MS Mincho'">目的</span>总<span style="font: 12.0px 'MS Mincho'">花</span>费</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px SimSun"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">总账[General Ledger]:</span><span style="font: 14.0px SimSun"> </span><span style="font: 12.0px SimSun">总</span>分<span style="font: 12.0px SimSun">类账</span>。是根据<span style="font: 12.0px SimSun">总</span>分<span style="font: 12.0px SimSun">类</span>科目开<span style="font: 12.0px SimSun">设<a href="http://baike.baidu.com/view/138920.htm">账户</a></span>,用来登<span style="font: 12.0px SimSun">记</span>全部<span style="font: 12.0px SimSun">经济业务</span>,<span style="font: 12.0px SimSun">进</span>行<span style="font: 12.0px SimSun">总</span>分<span style="font: 12.0px SimSun">类</span>核算,提供<span style="font: 12.0px SimSun">总</span>括核算<span style="font: 12.0px SimSun">资</span>料的<a href="http://baike.baidu.com/view/1038133.htm">分<span style="font: 12.0px SimSun">类账</span>簿</a>。<span style="font: 12.0px SimSun">总</span>分<span style="font: 12.0px SimSun">类账</span>所提供的核算<span style="font: 12.0px SimSun">资</span>料,是<a href="%22h"><span style="font: 12.0px SimSun">编</span>制会<span style="font: 12.0px SimSun">计报</span>表</a>的主要<a href="http://baike.baidu.com/view/845748.htm">依据</a></li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">出纳[Cashier]:办</span>理本<span style="font: 12.0px SimSun">单</span>位的<span style="font: 12.0px SimSun; text-decoration: underline">现</span><span style="text-decoration: underline">金收付、</span><span style="font: 12.0px SimSun; text-decoration: underline">银</span><span style="text-decoration: underline">行</span><span style="font: 12.0px SimSun; text-decoration: underline">结</span><span style="text-decoration: underline">算</span>及有关<span style="font: 12.0px SimSun">账务</span>,<span style="text-decoration: underline">保管<a href="http://baike.baidu.com/view/1378084.htm"><span style="font: 12.0px SimSun; text-decoration: underline">库</span>存<span style="font: 12.0px SimSun; text-decoration: underline">现</span>金</a>、有价</span><span style="font: 12.0px SimSun; text-decoration: underline">证</span><span style="text-decoration: underline">券、</span><span style="font: 12.0px SimSun; text-decoration: underline">财务</span><span style="text-decoration: underline">印章及有关<a href="%22http://baike.baidu.com/view/13">票据</a></span>等工作</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">报表[Reporting]:报</span>表就是用表格、<span style="font: 12.0px SimSun">图</span>表等格式来<span style="font: 12.0px SimSun">动态显</span>示数据。在没有<span style="font: 12.0px SimSun">计</span>算机以前,人<span style="font: 12.0px SimSun">们</span>利用<span style="font: 12.0px SimSun">纸</span>和笔来<a href="http://baike.baidu.com/view/101813.htm"><span style="font: 12.0px SimSun">记录</span></a>数据</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px SimSun"><span style="font: 12.0px Wingdings">¬</span>应收应付[Accounts Receivable/payable]:应<span style="font: 12.0px 'MS Mincho'">收</span>帐<span style="font: 12.0px 'MS Mincho'">款是</span>资产类帐户<span style="font: 12.0px 'MS Mincho'">,反映企</span>业<span style="font: 12.0px 'MS Mincho'">因</span>销<span style="font: 12.0px 'MS Mincho'">售</span>应<span style="font: 12.0px 'MS Mincho'">向</span>购货<span style="font: 12.0px 'MS Mincho'">方收取的款</span>项<span style="font: 12.0px 'MS Mincho'">。</span>应<span style="font: 12.0px 'MS Mincho'">付</span>帐<span style="font: 12.0px 'MS Mincho'">款是</span>负债类帐户<span style="font: 12.0px 'MS Mincho'">,反映企</span>业应<span style="font: 12.0px 'MS Mincho'">支付</span>给<span style="font: 12.0px 'MS Mincho'">供</span>货<span style="font: 12.0px 'MS Mincho'">方的款</span>项<span style="font: 12.0px 'MS Mincho'">。</span></li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px SimSun"><span style="font: 12.0px 'MS Mincho'"><br></span></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">财务分析[Financial analysis&planning</span><span style="font: 12.0px Cambria"><b>]: </b></span><span style="font: 12.0px SimSun">财务</span>分析是以会<span style="font: 12.0px SimSun">计</span>核算和<a href="http://baike.baidu.com/view/408928.htm"><span style="font: 12.0px SimSun">报</span>表</a><span style="font: 12.0px SimSun">资</span>料及其他相关<span style="font: 12.0px SimSun">资</span>料<span style="font: 12.0px SimSun">为</span>依据,<span style="font: 12.0px SimSun">对</span>企<span style="font: 12.0px SimSun">业</span>等<span style="font: 12.0px SimSun">经济组织过</span>去和<span style="font: 12.0px SimSun">现</span>在有关筹<span style="font: 12.0px SimSun">资</span>活<span style="font: 12.0px SimSun">动</span>、投<span style="font: 12.0px SimSun">资</span>活<span style="font: 12.0px SimSun">动</span>、<span style="font: 12.0px SimSun">经营</span>活<span style="font: 12.0px SimSun">动</span>、分配活<span style="font: 12.0px SimSun">动</span>的<a href="http://baike.baidu.com/view/1405978.htm">盈利能力</a>、<span style="font: 12.0px SimSun">营</span>运能力、<span style="font: 12.0px SimSun">偿债</span>能力和增<span style="font: 12.0px SimSun">长</span>能力状况等<span style="font: 12.0px SimSun">进</span>行分析与<span style="font: 12.0px SimSun">评</span>价的<a href="http://baike.baidu.com/view/616869.htm"><span style="font: 12.0px SimSun">经济</span>管理</a>活<span style="font: 12.0px SimSun">动</span>。它是<span style="font: 12.0px SimSun">为</span>企<span style="font: 12.0px SimSun">业</span>的投<span style="font: 12.0px SimSun">资</span>者、<span style="font: 12.0px SimSun">债权</span>人、<span style="font: 12.0px SimSun">经营</span>者及其他关心企<span style="font: 12.0px SimSun">业</span>的<span style="font: 12.0px SimSun">组织</span>或个人了解企<span style="font: 12.0px SimSun">业过</span>去、<span style="font: 12.0px SimSun">评</span>价企<span style="font: 12.0px SimSun">业现</span>状、<span style="font: 12.0px SimSun">预测</span>企<span style="font: 12.0px SimSun">业</span>未来做出正确决策提供准确的信息或依据</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">税务[Tax]:税务局关系;重点是税务筹划,</span><span style="font: 12.0px Cambria">Tax Planning</span>是指在税法<span style="font: 12.0px SimSun">规</span>定的范<span style="font: 12.0px SimSun">围</span>内,通<span style="font: 12.0px SimSun">过对经营</span>、投<span style="font: 12.0px SimSun">资</span>、理<span style="font: 12.0px SimSun">财</span>等活<span style="font: 12.0px SimSun">动</span>的事先筹划和安排,尽可能的<span style="font: 12.0px SimSun">获</span>得<span style="font: 12.0px Cambria">“</span><span style="font: 12.0px SimSun">节</span>税<span style="font: 12.0px Cambria">”</span>的税收利益。</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">资金[Treasure]:传统</span>意<span style="font: 12.0px SimSun">义</span>上的<span style="font: 12.0px SimSun">现</span>金管理主要是涉及企<span style="font: 12.0px SimSun">业资</span>金的流入流出。广<span style="font: 12.0px SimSun">义</span>上的<span style="font: 12.0px SimSun">现</span>金管理,通常包括<span style="text-decoration: underline">企</span><span style="font: 12.0px SimSun; text-decoration: underline">业帐户</span><span style="text-decoration: underline">及交易管理、流</span><span style="font: 12.0px SimSun; text-decoration: underline">动</span><span style="text-decoration: underline">性管理、投</span><span style="font: 12.0px SimSun; text-decoration: underline">资</span><span style="text-decoration: underline">管理、融</span><span style="font: 12.0px SimSun; text-decoration: underline">资</span><span style="text-decoration: underline">管理</span><span style="font: 12.0px SimSun; text-decoration: underline">额风险</span><span style="text-decoration: underline">管理</span>等。<a href="%22http:">企<span style="font: 12.0px SimSun">业现</span>金管理</a>主要可以从<span style="font: 12.0px SimSun">规</span>划<span style="font: 12.0px SimSun">现</span>金流、控制<span style="font: 12.0px SimSun">现</span>金流出<span style="font: 12.0px SimSun">发</span></li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px SimSun"><br></span></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">投资者关系[Investor Relations]:</span>指上市公司(包括<span style="font: 12.0px SimSun">拟</span>上市公司)与公司的<span style="text-decoration: underline">股</span><span style="font: 12.0px SimSun; text-decoration: underline">权</span><span style="text-decoration: underline">、</span><span style="font: 12.0px SimSun; text-decoration: underline">债权</span><span style="text-decoration: underline">投</span><span style="font: 12.0px SimSun; text-decoration: underline">资</span><span style="text-decoration: underline">人或潜在投</span><span style="font: 12.0px SimSun; text-decoration: underline">资</span><span style="text-decoration: underline">者</span>之<span style="font: 12.0px SimSun">间</span>的关系。也包括在与投<span style="font: 12.0px SimSun">资</span>者沟通<span style="font: 12.0px SimSun">过</span>程中,上市公司与<span style="font: 12.0px SimSun">资</span>本市<span style="font: 12.0px SimSun">场</span>各<span style="font: 12.0px SimSun">类</span>中介机构之<span style="font: 12.0px SimSun">间</span>的关系。投<span style="font: 12.0px SimSun">资</span>者关系五大<span style="font: 12.0px SimSun">对</span>象按重要程度排序依次是:<span style="text-decoration: underline">基金</span><span style="font: 12.0px SimSun; text-decoration: underline">经</span><span style="text-decoration: underline">理,</span><span style="font: 12.0px SimSun; text-decoration: underline">买</span><span style="text-decoration: underline">方分析</span><span style="font: 12.0px SimSun; text-decoration: underline">师</span><span style="text-decoration: underline">,</span><span style="font: 12.0px SimSun; text-decoration: underline">卖</span><span style="text-decoration: underline">方分析</span><span style="font: 12.0px SimSun; text-decoration: underline">师</span><span style="text-decoration: underline">,</span><span style="font: 12.0px SimSun; text-decoration: underline">财经</span><span style="text-decoration: underline">媒体和高</span><span style="font: 12.0px SimSun; text-decoration: underline">净资产</span><span style="text-decoration: underline">个人(散</span><span style="font: 12.0px SimSun; text-decoration: underline">户</span><span style="text-decoration: underline">)</span>。上市公司<span style="font: 12.0px Cambria">IRM</span>的具体工作内容</li> <ul style="list-style-type: disc"> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>分析研究</li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>信息沟通</li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>危机<span style="font: 12.0px SimSun">处</span>理</li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>公关</li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>参与制定公司的<span style="font: 12.0px SimSun">发</span>展<span style="font: 12.0px SimSun">战</span>略</li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px 'Heiti SC Light'">♣</span><span style="font: 12.0px Wingdings"><span class="Apple-tab-span" style="white-space:pre">        </span></span>投<span style="font: 12.0px SimSun">资</span>者关系管理从<span style="font: 12.0px SimSun">业</span>人<span style="font: 12.0px SimSun">员进</span>行培<span style="font: 12.0px SimSun">训</span>并在在同行中开展交流与合作</li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><br></li> </ul> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">审计[Audit]:对</span>被<span style="font: 12.0px SimSun">审计单</span>位的<span style="font: 12.0px SimSun">财</span>政、<span style="font: 12.0px SimSun">财务</span>收支及其他<span style="font: 12.0px SimSun">经济</span>活<span style="font: 12.0px SimSun">动</span>的真<span style="font: 12.0px SimSun">实</span>性、合法性和效益性<span style="font: 12.0px SimSun">进</span>行<span style="font: 12.0px SimSun">审查</span>和<span style="font: 12.0px SimSun">评</span>价的独立性<span style="font: 12.0px SimSun">经济监</span>督活<span style="font: 12.0px SimSun">动</span></li><li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px SimSun"><br></span></li> <li style="margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px 'MS Mincho'"><span style="font: 12.0px Wingdings">¬</span><span style="font: 12.0px SimSun">管理信息系统[Management Information System]:</span>由人和<span style="font: 12.0px SimSun">计</span>算机网<span style="font: 12.0px SimSun">络</span>集成,能提供企<span style="font: 12.0px SimSun">业</span>管理所需信息以支持企<span style="font: 12.0px SimSun">业</span>的生<span style="font: 12.0px SimSun">产经营</span>和决策的人机系<span style="font: 12.0px SimSun">统</span>。主要功能包括<span style="font: 12.0px SimSun; text-decoration: underline">经营</span><span style="text-decoration: underline">管理、</span><span style="font: 12.0px SimSun; text-decoration: underline">资产</span><span style="text-decoration: underline">管理、生</span><span style="font: 12.0px SimSun; text-decoration: underline">产</span><span style="text-decoration: underline">管理、行政管理和系</span><span style="font: 12.0px SimSun; text-decoration: underline">统维护</span>等。</li></ul> </ul><div><font class="Apple-style-span" face="'MS Mincho'"><span class="Apple-style-span" style="font-size: 12px;"><br></span></font></div>
[ 本帖最后由 chris.wang 于 2012-12-26  22:56 编辑 ]

已有(12)人评论

parasol61229 发表于 2012-12-29 01:01:16
<P>非常好 THS!</P>

peonycai 发表于 2013-1-6 11:23:08
很详细,谢谢分享~<br>

ErinWang 发表于 2013-1-7 14:00:22
恩恩 增长了下财务知识~

nikiyan 发表于 2013-1-8 12:39:56
很详细,谢谢楼主~

那尼本 发表于 2013-1-10 11:06:40
专业不错哦,这个难道是你们公司自己的培训资料

Fiona_Huang 发表于 2013-1-19 14:49:02
灰常受用~

樊越 发表于 2013-1-19 18:13:42
学习了,谢谢分享

baomihuaing 发表于 2013-3-7 11:45:57

回复 1 # 的帖子

看了之后比较有印象,多谢!

RyanSun 发表于 2013-3-14 11:30:47
很专业,谢谢
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