会计英语中涉及的音标.doc

A）存货是指企业在生产经营过程中为销售或者耗用而储存地各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.B）存货，包括Including原材料，在产品，半成品，产成品，商品，包装物，低值易耗品，委托代销商品 包括Including存货Inventoriesinvntri、stockstk原材料Rawr: materialsmtiriel在产品unfinished products半成品Semi-finishedsemifnt产成品Productsprdkts商品Goods包装物Packagingpkd materialsmtiriel低值易耗品Lowlu costkst of consumablesknsju:mbls委托代销商品The consignmentknsanmnt goods 原材料包括：主要材料the major materials辅助材料Auxiliary materials燃料Fuel修理用备件Repair in spare parts包装材料Packaging materials外购半成品Out for a bulk等等and so on C）存货的成本确定。The cost of stock for初始计量：1.采购成本：包括购买价款、相关税费（增值税进项税额、消费 税等） 2.加工成本：存货的加工成本是指在存货的加工过程中发生的追 加费用 直接人工费用（职工薪酬） 制造费用 3.其他成本：其他成本是指除采购成本，加工成本以外的，使 存货达到目前场所和状态所发生的其他支出。 存货的来源不同，其成本的构成内容也不同。Initialinil measurementmemnt：1.Procurementprkjment costs：Including Purchase price、Relevantrelvnt taxestksiz（Value-added tax money for the future、Consumption tax and so on.）2.Processingprses cost： Stores goods the extraekstr cost which the processing cost is refers to stores goods in the processing process which occurs；With direct labor（Staff salary）；Costs.3.Other cost：Other costs are refer to besides the procurementprkjment cost, the processing cost, enablesineibl the goods in stock to achieveti:v other disbursementsdsb:smnt which the present place and the condition occurs.The originridin of inventories is different, cost of the contentkntent is different.注：1）非正常消耗的直接材料、直接人工、和制造费用、应在发生时计入当 期损益，不计入存货成本。 2）仓储费用指企业存货采购入库后发生的储存费用，应在发生时计入当 期损益。 3）不能归属于使存货达到目前场所和状态的其他支出，应在发生时计入 当期损益，不应计入存货成本。Notenut：1） The unusual,nju:ul consumptionknsmpns directdirekt materials, the direct laborleib , and the factory expense, should have the chronometerkrnmt to enter works as The time profitprfit and loss, do not include the cost of inventory.2） The storagest:rid expense which after the warehousewhaus expenses refer to the enterprise to store goods purchase warehousing, occurk:, should have the chronometer to enter works as the time profit and loss.3）Cant go to make stock for the premisespremsz and The statussteits of other expenses，should have the chronometer to enter works as The time profit and loss, do not include the cost of inventory.D）发出存货的计价方法。 1）个别计价法：每一种存货的实际成本都计算。适用于珠宝，名画等贵 重物品。 2）先进先出法：先购入的存货先出。 3）月末一次加权平均法：是指以本月全部进货数量加上月初存货数量作 为权数，去除本月全部进货成本加上月初存货成本、计算出存货的加 权平均数作成本。 4）移动加权平均法：是指以每次进货的成本加上原有库存存货的成本， 所以每次进货数量加上原有库存存货的数量。 A stock methodmed of the invoicingn,vsi. 1）Individual,ndividjul priced frenchfrent： Each kind of goods in stocks actualktul cost calculatesklkjuleit. Is suitablesju:tbl in the jewelrydu:lri: , the great picture and so on valuablesvljubls 2）First out the：To buy stock in first out 3）At a time of the weighted average：Refers to all this stock by the amountmaunt of stock for the removalrimu:vl of all this incoming cost plus the cost of stock, the stock of the averagevrid cost for 4）Move the weighted英weitid 美wetd averagevrid lawl:：Refersrif:s to each sources:s of the cost of existing inventories and the cost of stocksstks, so every time the new quantitykwntiti and the number of existinggzst inventories stockE）存货清查。Stock identified 1）存货盘盈时 借：“原材料”、“库存商品”等科目 贷：“待处理财产损益” 2）批准处理后 借：“待处理财产损益” 贷：“管理费用” 3）存货盘亏时 借：“待处理财产损益” 贷：“原材料”、“库存商品” 4）批准处理后 借：“管理费用” 贷：“待处理财产损益” 1）When stock Debit：“Raw materials”、“Stock of goods”and so on Credit：“To handle the property gains” 2）Approved the Debit：“To handle the property gains” Credit：“Management fees” 3）When inventory losses Debit：“To handle the property gains” Credit： “Raw materials”、“Stock of goods” 4）Approved the Debit：“Management feesfi:s” Credit：“To handlehndl the propertyprpti gainsgense, gen,se” F）存货减值。 1）计提存货跌价准备 借：资产减值损失计提的存货跌价准备 贷：存货跌价准备 2）转回存货跌价准备 借：存货跌价准备 贷：资产减值损失计提的存货跌价准备 Is the impairmentimpmnt 1）accruekjursi stockstk valuevlju subtractedsbtrkt for Debit：The impairment loss