GOODS(产成品)教学讲解教学课件

GOODS(产成品)1、纪律是管理关系的形式。——阿法纳西耶夫2、改革如果不讲纪律，就难以成功。3、道德行为训练，不是通过语言影响，而是让儿童练习良好道德行为，克服懒惰、轻率、不守纪律、颓废等不良行为。4、学校没有纪律便如磨房里没有水。——夸美纽斯5、教导儿童服从真理、服从集体，养成儿童自觉的纪律性，这是儿童道德教育最重要的部分。——陈鹤琴GOODS(产成品)GOODS(产成品)1、纪律是管理关系的形式。——阿法纳西耶夫2、改革如果不讲纪律，就难以成功。3、道德行为训练，不是通过语言影响，而是让儿童练习良好道德行为，克服懒惰、轻率、不守纪律、颓废等不良行为。4、学校没有纪律便如磨房里没有水。——夸美纽斯5、教导儿童服从真理、服从集体，养成儿童自觉的纪律性，这是儿童道德教育最重要的部分。——陈鹤琴AssetsUnit8Assets–CurrentAssetsAssetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.AssetsUnit8Assets–CurrentAssetsAssetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.Currentassetsareassetsthatareexpectedtobeconvertedtocash,sold,orconsumedduringthenext12monthsofwithinthebusiness’snormaloperatingcycleiflongerthanayear.Assetslong-termfixassetsintangiblecurrentdeferredothercurrentassetscashshort-termreceviablesandinvestoriesCashCashonhandCashinbank1.Short-terminvestmentsrefertovariousofmarketablesecurities,whichcanberealizedatanytimeandwillbeheldlessthanayear,aswellasotherinvestmentwithalifeofnolongerthanayear.2.historicalcostasobtainedandbeshowninbookbalanceinaccountingstatement.ReceivablesandprepaymentsincludeNotesreceivableAccountsreceivablesOtherreceivablesAccountsprepaidPrepaidexpensesbaddebtsAnyaccountreceivable,provedtobedefinitelyuncollectibleaccordingtostateregulations,shallberecognizedasbaddebtsandwrittenoffagainstprovisionforbaddebtsorchargedtocurrentprofitorloss.Ifsuchprovisionisnotsetup.PrepaidexpensesPrepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccordingstatement.Inventory（存货）Merchandise(商品)Finishedgoods（产成品）Semi-finishedgoods（半成品）Goodsinprocess（在产品）Allkindsofmaterials,fuels,containers,low-valueandperishablearticlesandsoonthatstockedforthepurposeofsale,productionorconsumptionduringtheproductionoperationalprocess.ThehistoricalcostThehistoricalofinventorypurchasedincludesthepurchaseconsideration,transportation,loadingandunloadingexpenses,insurance,reasonablelossincurredintransit,preparatoryexpensesincurredbeforewarehousingandtaxespayable.Methodsforinventoryissuingasfollows:（发出存货的计价方法如下：）Firstinfirst-out(先进先出法）Weightedaverage（加权平均法）Specificidentification（个别计价法）Alltheinventoriesshallbedisclosedathistoricalcostinaccountingstatement.Inventoryshallbeaccountedforbyusingtheperpetualinventorymethod.TheperiodicinventorysystemUnit9

Assets

Long–termAssetsLong-termAssetsLong–termassetsrefertothoseassetsthatwillberealizedorconsumedwithinaperiodlongerthanoneyearoftheiracquisition.long-termfixedintangibledeferredFixedassets（固定资产）refertotheassetswhoseusefullifeisoveroneyear,unitvalueisabovetheprescribedcriteriaandwhereoriginalphysicalformremainsduringtheprocessofutilization.Buildingandstructures(房屋及建筑物）Machineryandequipment(机器设备）Transportationequipment（运输设备）Toolsandimplement（工具器具）Costoffixedassets1、Theacquisitioncostofproperty,plant,andequipmentincludesallexpendituresreasonableandnecessarytogettheminplaceandreadyforuse.2、Purchasingexistingbuilding,itscostincludethepurchasepriceplusallrepairandrenovationexpensesrequiredtoputitinusablecondition.3、constructingitsownbuilding,thecostincludesallreasonableandnecessaryexpenditures,suchasthoseformaterials,labor,aproportionateshareofoverheadandotherindirectcosts,architecturalfees,insuranceduringconstruction,legalfees,andbuildingpermits.4.thecostofequipmentincludesallexpendituresincurredinpurchasingtheequipmentandpreparingitforuse.Theseexpendituresincludeinvoicepricelesscashdiscounts;freightandtransportation,includinginsurance;excisetaxesandtariffs;buyingexpenses;installationcost;andtestrunstoreadytheequipmentforoperation.Depreciableassetsaretangibleassetsusedbyabusinessintheproductionofgoodsandservices.Exceptforland,thetypicalfixedassetshasalimitedlifespan.Manymethodareusedtoallocatethecostofaplantassettoaccountingperiodsthroughdepreciation.(1)thestraight-linemethod(直线折旧法）(2)theproductionmethod（产量法/工作量法）thesum-of-the-years’-digitsmethod（年数总和法）thedecline-balancemethod.（余额递减法）Thestraight-linemethod:Costofthedepreciatingasset–residualvalueestimatedusefullifeForexample:ifadeliverytruckcosts$10000andhasanestimatedresidualvalueof$1000attheendofitsestimatedusefullifeoffiveyears,theannualdepreciation?10000-1000=18005Theproductionmethod（工作量法）Foxexample:ifweassumethatthedeliverytruckfromtheexampleabovehasanestimatedusefullifeof90,000miles,thedepreciationcostpermilewouldbe$0.10,ifweassumethatthemileageuseofthetruckwas20,000milesforthefirstyear,theannualdepreciationoffirstyearshouldbe$2,000.=20,000miles*$0.10permile=$2,000Thesum–of–the–years’–digitalmethodanddecline–balancemethodareacceleratedmethodsofdepreciation.Itisconsistentwiththematchingruletoallocatemoredepreciationtoearlyyearsthantolateryearsifthebenefitsorservicesreceivedintheearlyyearsaregreater.Accumulateddepreciationisacontra–assetaccount,anditsbalanceisdeductedfromtheassetaccountonthebalancesheetin