会计英语chapter4AccountingforInventoriesandmerchandisingsales

1、Chapter 4Accounting for Inventories and merchandising sales存货和商品销售的会计核算Key WordslCash discount 现金折扣lCost of goods sold 商品销售成本lCredit memorandum 贷记通知单lCredit period 信用期限lCredit terms 信用条件lDebit memorandum 借记通知单lDiscount period 折扣期lEOM （End of month）月末Key WordslGeneral and administrative expense 一般管理费

2、用lGross margin / profit 毛利lInventory 存货lList price 标价lMerchandise inventory 库存商品lMerchandiser 商业企业lMultiple-step income statement 多步式利润表Key WordslPeriodic inventory system 定期盘存制lPerpetual inventory system 永续盘存制lPurchase discount 购货折扣lRetailer 零售企业lSales discount 销售折扣lSelling expense 销售费用lShrinkage 损

3、耗lSingle-step income statement 单步式利润表Key WordslTrade discount 商业折扣lWholesaler 批发商lSupplementary records 补充记录lMerchandise 商品1 Merchandising Activities 商品经营活动lMerchandise: goodslMerchandiser: earns net income by buying and selling merchandiselWholesaler: an intermediary 中介机构 Goods retailers or other w

4、holesalerslRetailer: an intermediary Goods consumers1.1 Service Companies 服务性企业lService organizations sell time to earn revenue.lExamples: Accounting firms, law firms 收入费用净利润1.2 Merchandising Companies 商业企业l Merchandising companies sell products to earn revenue. Examples: sporting goods, clothing 销售

5、净额-商品销售成本=毛利-费用=净利润ManufacturerWholesalerRetailerConsumers1.3 Operating Cycle for a Merchandiser 商业企业的经营周期lBegins with the purchase of merchandise and ends with the collection of cash from the sale of merchandise.l商业企业的经营周期从购买商品开始，到销售商品收回现金结束。a) 购买b) 库存商品c) 赊销d) 应收账款e) 收回现金1.4 Inventory Systems 存货盘存

6、制度 + = +Beginning inventory期初存货Net purchase本期购货净成本Merchandise available for sale待售商品Ending inventory期末存货Cost of goods sold当期的商品销售成本l Perpetual systems 永续盘存制 Continually update accounting records for merchandising transactions. 在商品买卖活动中，持续更新会计记录。l Periodic systems 定期盘存制 Accounting records relating to

7、 merchandise transactions are updated only at the end of the accounting period. 只在每个会计期末根据发生的商品买卖活动更新会计记录。2 Accounting for Merchandise Purchases 购货的会计处理l2.1 Purchase discount 购货折扣 A deduction扣除 from the invoice发票 price granted to induce诱导 early payment of the amount due到期的/应付的.l credit period: 信用期限

8、discount period: 折扣期限 credit terms：信用条件 Discount PercentNumber of Days Discount is AvailableCreditPeriodAccounting entrylDr. Merchandise inventory 库存商品 Cr. Accounts payable 应付账款 Dr. Accounts payable 应付账款 Cr. Financial expenses (cash discounts) Cash / Bank deposit 现金/银行存款Example 2.2 Purchase returns

9、购货退回lMerchandise returned by the purchaser(买方) to the supplier(供应方).2.3 Purchase Allowance(津贴) 购货折让lA reduction减少 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 销货的会计处理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 销货折扣lSales discounts on credit sales can benefit(有益于) a seller by decreasing the delay(延期) in receiving cash and reducing(减少) future collection efforts. l提供销售折扣可以使卖方从中收益，因为这样做可以缩短现金回收时间，减少未来收款时的麻烦。3.2 Sales Returns and Allowances(津贴) 销售退回与折让lSales returns and allowances usually involve dissatisfied不满意的 customers and the possibility(可能性) of lost future sales.Sales retu