會計(jì)英語chapter4AccountingforInventoriesandmerchandisingsales

1、Chapter 4Accounting for Inventories and merchandising sales存貨和商品銷售的會計(jì)核算Key WordslCash discount 現(xiàn)金折扣lCost of goods sold 商品銷售成本lCredit memorandum 貸記通知單lCredit period 信用期限lCredit terms 信用條件lDebit memorandum 借記通知單lDiscount period 折扣期lEOM （End of month）月末Key WordslGeneral and administrative expense 一般管理費(fèi)

2、用lGross margin / profit 毛利lInventory 存貨lList price 標(biāo)價(jià)lMerchandise inventory 庫存商品lMerchandiser 商業(yè)企業(yè)lMultiple-step income statement 多步式利潤表Key WordslPeriodic inventory system 定期盤存制lPerpetual inventory system 永續(xù)盤存制lPurchase discount 購貨折扣lRetailer 零售企業(yè)lSales discount 銷售折扣lSelling expense 銷售費(fèi)用lShrinkage 損

3、耗lSingle-step income statement 單步式利潤表Key WordslTrade discount 商業(yè)折扣lWholesaler 批發(fā)商lSupplementary records 補(bǔ)充記錄lMerchandise 商品1 Merchandising Activities 商品經(jīng)營活動lMerchandise: goodslMerchandiser: earns net income by buying and selling merchandiselWholesaler: an intermediary 中介機(jī)構(gòu) Goods retailers or other w

4、holesalerslRetailer: an intermediary Goods consumers1.1 Service Companies 服務(wù)性企業(yè)lService organizations sell time to earn revenue.lExamples: Accounting firms, law firms 收入費(fèi)用凈利潤1.2 Merchandising Companies 商業(yè)企業(yè)l Merchandising companies sell products to earn revenue. Examples: sporting goods, clothing 銷售

5、凈額-商品銷售成本=毛利-費(fèi)用=凈利潤ManufacturerWholesalerRetailerConsumers1.3 Operating Cycle for a Merchandiser 商業(yè)企業(yè)的經(jīng)營周期lBegins with the purchase of merchandise and ends with the collection of cash from the sale of merchandise.l商業(yè)企業(yè)的經(jīng)營周期從購買商品開始，到銷售商品收回現(xiàn)金結(jié)束。a) 購買b) 庫存商品c) 賒銷d) 應(yīng)收賬款e) 收回現(xiàn)金1.4 Inventory Systems 存貨盤存

6、制度 + = +Beginning inventory期初存貨Net purchase本期購貨凈成本Merchandise available for sale待售商品Ending inventory期末存貨Cost of goods sold當(dāng)期的商品銷售成本l Perpetual systems 永續(xù)盤存制 Continually update accounting records for merchandising transactions. 在商品買賣活動中，持續(xù)更新會計(jì)記錄。l Periodic systems 定期盤存制 Accounting records relating to

7、 merchandise transactions are updated only at the end of the accounting period. 只在每個(gè)會計(jì)期末根據(jù)發(fā)生的商品買賣活動更新會計(jì)記錄。2 Accounting for Merchandise Purchases 購貨的會計(jì)處理l2.1 Purchase discount 購貨折扣 A deduction扣除 from the invoice發(fā)票 price granted to induce誘導(dǎo) early payment of the amount due到期的/應(yīng)付的.l credit period: 信用期限

8、discount period: 折扣期限 credit terms：信用條件 Discount PercentNumber of Days Discount is AvailableCreditPeriodAccounting entrylDr. Merchandise inventory 庫存商品 Cr. Accounts payable 應(yīng)付賬款 Dr. Accounts payable 應(yīng)付賬款 Cr. Financial expenses (cash discounts) Cash / Bank deposit 現(xiàn)金/銀行存款Example 2.2 Purchase returns

9、購貨退回lMerchandise returned by the purchaser(買方) to the supplier(供應(yīng)方).2.3 Purchase Allowance(津貼) 購貨折讓lA reduction減少 in the cost of defective有缺陷的 or unacceptable不能接受的 merchandise received by a purchaser from a supplier.3 Accounting for Merchandise Sales 銷貨的會計(jì)處理Each sales transaction for a seller of mer

10、chandise involves(包括) two parts:Revenue received in the form(形式) of an asset from a customer.Recognition of the cost of merchandise sold to a customer.3.1 Sales Discounts 銷貨折扣lSales discounts on credit sales can benefit(有益于) a seller by decreasing the delay(延期) in receiving cash and reducing(減少) future collection efforts. l提供銷售折扣可以使賣方從中收益，因?yàn)檫@樣做可以縮短現(xiàn)金回收時(shí)間，減少未來收款時(shí)的麻煩。3.2 Sales Returns and Allowances(津貼) 銷售退回與折讓lSales returns and allowances usually involve dissatisfied不滿意的 customers and the possibility(可能性) of lost future sales.Sales retu