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ID:50091576
大小:7.14 MB
页数:18页
时间:2020-03-04
《大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 10.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitTenProductCostingWarming-upQuestionsHowdoyoudistinguishbetweenproductcostsandperiodcosts?Whataretheprincipalpurposesofcostallocation?SuggestedAnswersHowdoyoudistinguishbetweenproductcostsandperiodcosts?Thecostsareperiodcostsifthey,
2、asexpenses,aredeductedfromrevenuewithoutbeingregardedasapartofinventory.Incontrast,productcostsareinitiallyidentifiedaspartoftheinventoryonhand.Theseproductcosts(inventoriablecosts)becomeexpenses(intheformofcostofgoods)onlywhentheinventoryissold.SuggestedAnswersWhataretheprincipalpu
3、rposesofcostallocation?Thechiefpurposesofcostallocationare:(1)topredicttheeconomiceffectsofplanningandcontroldecisions;(2)toinfluencemanagementbehaviorandthuspromotegoalcongruenceandmanagerialeffort;(3)tocomputeincomeandassetvaluations;(4)tojustifycostsorobtainreimbursement.Notes1.t
4、oidentifywith...与……成为一致2.periodcosts本期成本=coststhataredeductedasexpensesduringthecurrentperiodwithoutgoingthroughaninventorystage3.inventoriablecosts存货成本4.toassignsth.tosth.else将……分配到……5.costallocation成本分配;成本分摊=tracingandreassigningcoststooneormorecostobjectivessuchasactivities,depar
5、tments,customers,orproducts6.toaddanewcourse增加一门新课程7.registrar’soffice学校注册办公室8.reservationandbookingservices预留预定服务9.congruencen.一致(goalcongruence目标的一致)10.spurvt.鞭策,推动=push11.toobtainreimbursement获得偿付Notes12.profitmargin利润幅度;盈利率13.morethanoneunit一个以上的单位(注意one后所跟的名词用单数,类似的情况还有manyacha
6、ir许多椅子)14.floorspace室内空间15.administrativeexpense管理费用16.depreciationonusedmachinery旧机器的折旧费用17.thepediatricsdepartment小儿科18.laundrydepartment洗衣部19.machinesetups机器装配或安装20.costpool归集成本=agroupofindividualcoststhatisallocatedtocostobjectivesusingasinglecostdriver21.customercosting顾客成本计算22
7、.activity-basedcosting以活动为依据的成本计算(简称为ABC系统)10.1ProductCostDefinitionofProductCostProductcostsarecostsidentifiedwithgoodsproducedorpurchasedforresale.Allproductscostingusesaveragingtodeterminecostsperunitofproduction.ReasonforKnowingProductCostAccountantscomputeproductcostsforbothdec
8、ision-makingandforf
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