实用会计英语unit3

实用会计英语PracticalAccountingEnglishUnit03

AccountingforMerchandisingBusinessGoals学习目标1.Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusiness2.Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3.Analyzeandrecordsalestransactionsoramerchandisingbusiness3-1Guidance

学习指导商业企业是指从事商品流通(买卖)的独立核算企业，主要包括商业、粮食、物资供销、对外贸易和图书发行等企业。商业企业的商品流通环节为购入、储存、销售。其购进的商品经过整理、包装后，直接以原性能、状态进行销售，因此以“库存商品”入账。不同类型的商业企业有着各自的经营特点，对会计核算方法要求也不同。因商品流通企业的经济活动主要是购销存活动，所以对这类企业的会计核算主要侧重于采购成本和销售成本的核算及商品流通费用的核算。3-2Contents【Unit

03】213【LESSON

】MERCHANDISINGBUSINESSANDITSOPERATINGCYCLE【LESSON】RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESS【LESSON

】RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSAccountingforMerchandisingBusiness033-3LESSON1

MERCHANDISINGBUSINESSANDITSOPERATINGCYCLEGOAL学习目标

Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusinessanddistinctfeaturesofitsaccountingsystem3-4A.Lookatthepicturesandmatchthemwiththecorrectwordsinthebox.MODULE1

学以致用3-5MODULE2

手不释卷1.OperationscycleofamerchandisingbusinessMajoroperationalactivitiesofmerchandisingbusinessesarepurchasesandsalesofmerchandise.Amerchandisingcompanybeginsitsoperationswithpurchasesofgoodsfrombusinesses(suchasmanufacturers,wholesalers,distributorsetc.)，andearnssalesrevenuethroughsalesofmerchandises.2.TypicalaccountsrelevanttomerchandiseoperationsMerchandiseinventory:isthegoodsheldforresaleinthenormalcourseofbusiness.Salesrevenue:istherevenuefromsellingofmerchandises.Costofmerchandisessold(COMS):istheexpenseofbuyingandpreparingmerchandiseinventoryforresale.1.商业企业经营循环商业企业主要的经营活动是采购和销售商品。一个商业企业的经营始于从(像制造商、批发商和分销商等)这样的企业采购商品，并通过销售商品赚取销售收入。2.和商业经营相关的典型会计科目库存商品：在企业正常经营范围内而持有的用于再销售的商品。销售收入：销售商品而获得的收入。商品销售成本：采购库存商品和为了准备将库存商品用于再销售而产生的花费。A.Readingmaterial3-6B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsmerchandisen.商品,货物vt.买卖,经营purchasevt.采购、购买manufacturevt.制造wholesalern.批发商distributorn.分销商Inventoryn.存货Preparevt.准备UsefulExpressionsandKnowledge

1.Merchandiseinventory库存商品商业企业购入的产品在包装后可直接用于销售，这样的产品在商业企业叫merchandiseinventory(库存商品)。生产企业购入的是rawmaterial(原材料)，需将其加工生产成可供销售的finishedproducts(产成品)。2.Salesrevenue销售收入服务企业的revenue(收入)计入servicerevenue或servicefee科目；商业企业和工业企业销售产品取得的收入计入salesrevenue科目。在我国一般用“主营业务收入”科目来记账。3.Costofmerchandisessold(COMS)商品销售成本3-7MODULE3

博学多才

A.Visittherelevantwebsitesandlearnsomeusefulinformation.

1./view/e919d4b47aeaf14075180c002664a1a3.html推荐理由：比较全面的英文商业企业会计核算讲义。2./Presentation/vjyaser-374011-accounting-merchandising-business-chap005-educationppt-powerpoint/推荐理由：专业网站，教授英语商业企业会计核算，动态演示，效果好。3-8MODULE3

博学多才D.2010世界500强前50强中的商业企业(见Exhibit3-1)3-9LESSON2

RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESSGOAL学习目标Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3-10B.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

学以致用3-111.

(现购)requiresimmediatecashpayment.2.

(赊购)allowthepurchaserstomakepaymentwithinacertainperiodoftimeratherthanpayingmoneyatthepointofpurchasetransaction.3.

(采购发票)wouldbepayablewithinthirtydaysofreceipt.4.Weusuallyget3%

(折扣)fromtheEuropeanexporters.5.Heowedme￡1000butcouldonlypayhalfthat

(数额).6.Whenwillyou

(归还)mycarkey?MODULE2

手不释卷Accordingtothetermsofpayment,purchasecanbedividedintocashpurchaseandcreditpurchase.1.CashpurchaseCashpurchaserequiresimmediatecashpaymentatthepresentofpurchase.Thejournalentrytorecordthecashpurchaseonthebasisofpurchaseinvoiceis:

Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Cashatbank(or,cashonhand)$(amountonpurchaseinvoice)2.CreditpurchaseCreditpurchaseallowsthepurchasertomakepaymentwithinacertainperiodoftimeinthefuture.Thisperiodiscalledthecreditperiod.Thejournalentrytorecordthecreditpurchaseonthebasisofpurchaseinvoiceis:Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Accountspayable$(amountonpurchaseinvoice)根据支付条款不同，采购可分为现购和赊购。1.现购现购要求采购发生时立刻支付现金。以采购发票为依据，现购应编制会计分录如下：借方：库存商品$(采购发票上的金额)贷方：银行存款(或，库存现金)$(采购发票上的金额)2.赊购赊购允许采购方在未来的一段特定时期内支付货款。这段时间叫做信用期。以采购发票为依据，赊购应编制会计分录如下：借方：库存商品$(采购发票上的金额)贷方：应付账款$(采购发票上的金额)A.Readingmaterial3-12MODULE2

手不释卷3.DiscountTherearetwotypesofdiscounts:tradediscountsandearlysettlementdiscounts3.1TradediscountsTradediscountsaregiventotryandincreasethevolumeofsalesbeingmadebysupplier.Byreducingthesellingprice,buyingitemsinbulkthenbecomesmoreattractive.Forexample,ifcompanyAbuysover1000items,thesuppliermightbeabletodropthepriceofthoseitemsby5%.Accountingfortradediscount:deductthetradediscountatthepointofsale,recordthenettransactionamount,anddonotrecordthetradediscountseparately.3.2EarlysettlementdiscountsEarlysettlementdiscountsencouragespeopletopayforitemsmuchquicker.Ifthebuyerpaysforthegoodswithinasettimelimit,itwillreceivea%discount.Forexample,acashdiscountof3%isofferedtoanycustomerswhopaywithin14days.Accountingforsettlementdiscounts:supplier,whogivesitscustomersadiscount-knownasdiscountallowed(or,recordassalesdiscount);buyer,whoreceiveadiscountfromasupplier–knownasdiscountreceived(or,directlydeducttheamountofdiscountfromthepurchaseprice).3.3purchasediscountAsellermayofferthebuyercredittermsthatincludeadiscountforearlypayment.Thisdiscountisanearlysettlementdiscountaswementionedbefore.Itisreferredtoasthepurchasediscounttothebuyer.Inthisbook,weaccountthisdiscountasthereductionofthecostofmerchandisepurchased.Dr:Accountspayable-SoftCo.$(amountonpurchaseinvoice)Cr:Merchandiseinventory-Sanddisc$(amountofthediscount)Cashatbank$(amountpaidtothesupplier)3.采购折扣销售方有时向买方提供信用条款中包括因提前支付货款而获得的折扣。这种折扣对于买方来说就是采购折扣。这将减少商品的采购成本3-13MODULE2

手不释卷4.PurchasereturnandallowanceTherearetwotypesofreturns:apurchasereturnisreturnoutwards,whileasalesreturnisreturninwards.Defectiveordissatisfiedmerchandisesreturnedtotheseller(purchasereturn)orallowancesgrantedbytheseller(purchaseallowances)forthesemerchandisesarerecordedinthepurchasereturnsandallowancesaccount.Astotheseller,itisreferredtoasthesalesreturnsandallowances.Iforiginallyacashpurchase,recordpurchasereturnasallowanceas:Dr:Cashatbank(or,cashonhand)$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)Iforiginallyacreditpurchase,recordpurchasereturnasallowanceas:Dr:Accountspayable$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)4.采购退回与折让采购退回与折让是采购方将次品或不尽人意的商品退给销售方(采购退回)或获得销售方给予的补偿(采购折让)。3-14B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsdividevt.&vi.分,划分immediateadj.立即的,即刻的payableadj.应付的allowancen.补助,补偿defectiveadj.有缺陷的，残次的dissatisfiedadj.感到不满的，差强人意的UsefulExpressionsandKnowledge1.accordingto依照，根据…2.onthebasisof以…为根据，在…基础上3.purchaseinvoice采购发票4.acertainperiodoftime一段特定的时期5.creditperiod信用期信用期是销售方给与客户赊销的账期。如，某项交易销售方给客户30天的信用体，是客户指该交易的发票日期后30天内还款。7.costofmerchandise商品成本Cost在日常英语中可用作成本、费用、付出(代价)等意思来用。在会计英语中，通常固定翻译成“成本”，而会计中的“费用”通常用expense来表示。8.Purchasereturnandallowance采购退回与折让9.referto指(的是)，把…归类为3-15C.Testyourunderstanding

下面是BPT贸易公司在2011年1月份的几笔采购业务。Monica希望你根据所学的知识将这几笔业务登记入BPT的GeneralJournal。1.Cashpurchaseandcreditpurchase

Transaction1CashpurchaseJan.6th2011,BPTCo.purchasedvideodiscsfromBrownTechCo.for$80,000;theamountwaspaidimmediatelybycash.Pleaserecordthistransactioninthegeneraljournal.

Transaction2CreditPurchaseJan.9th2011,BPTCo.purchasedflashdiscsfromTomasCo.for$120,000oncredit.Pleaserecordthistransactioninthegeneraljournal.2.Purchasediscount

Transaction3CreditpurchaseJan.12th2011,BPTCo.purchased$150,000sanddiscsfromSoftCo.,withpurchasetermof1/15,n/30.Pleaserecordthistransactioninthegeneraljournal.

Transaction4InvoicepaidwithinthediscountperiodJan.18th2011,BPTCo.paidofftheinvoiceof$150,000bybankchequeNo.131.Pleaserecordthistransactioninthegeneraljournal.3.Purchasereturnandallowance

Transaction5purchasereturnandreceiveremittanceJan.21stBPTCo.returned$2,000ofdefectivesanddiscsbacktoSoftCo.,andreceived$2,000remittancefromSoftCo.Pleaserecordthistransactioninthegeneraljournal.3-16MODULE3

博学多才A.Helpyourunderstanding

1.采购折扣Discount(折扣)包括tradediscount(商业折扣)和settlementdiscount(现金折扣)。会计英语中所说的purchasediscount(采购折扣)是指销售方为敦促顾客尽早付清货款而提供的一种价格优惠。例如，Ａ公司从Ｂ公司采购商品30000元，对方允许的付款条件为2/10，n/30。如果A公司在10日内付款，只须付29400元；如果在30天内付款，则须付全额30，000。采购方获得的purchasediscount可用来冲减商品(或材料)的采购成本，也可先记入purchasediscount或discountreceived账户。这一折扣对于销售方来说是salesdiscount(销售折扣或现金折扣)，我国一般将现金折扣计入financialexpense(财务费用)科目。在会计英语中，有些企业将这种现金折扣看作salesrevenue减少，直接冲减当期的销售收入，是毛利润减少；也有企业将该种折扣看作一般费用，使净利润减少。3-17MODULE3

博学多才B.Documentrelatedtopurchasereturnandallowance

LookatExhibit3-2,whichshowsthesampledebit/creditmemo,whenthereispurchasereturnorallowance,buyerusuallysendstheselleradebitmemo,informstheselleroftheamountthebuyerproposestodecreasetheaccountspayabletotheseller,andstatesthereasonsforthereturnortherequestforapricereduction.3-183-19LESSON3

RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSGOAL学习目标Analyzeandrecordsalestransactionsforamerchandisingbusiness3-20A.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

学以致用3-211.Pleasebringtheoriginal

(销售发票).2.

(销售退回与折让)istheoffsettingaccounttosalesrevenueaccount.3.Creditpurchaseallowsthepurchasertomakepaymentwithinthe

(信用期).4.Inthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesa

(信用备忘录).5.C.O.D.istheshortformof

(货到付款)undercashsales.6.Whenthecustomerpaystheamount,

(应收账款)isdecreasedandcashisincreased.MODULE2

手不释卷Amerchandisingcompanyearnssalesrevenuethroughsalesofmerchandises.Salescanbedividedintocashsalesandcreditsales.1.CashsalesCashsalesrequiresimmediatecashpaymentfrompurchaser.Itisusuallyabbreviatedinshortform‘C.O.D’.Thejournalentrytorecordcashsalesonthebasisofsalesinvoiceis:Dr:Cashatbank(or,Cashonhand)$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)2.CreditsalesCreditsalesallowsthepurchaserstomakepaymentwithinacertainperiod(creditperiod)oftimeafterthetransactionshastakenplace.Itisusuallyabbreviatedinshortform‘1/n,n/30’.Thejournalentrytorecordthecreditsalesonthebasisofsalesinvoiceis:Dr:Accountsreceivable$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)Whenthecustomerpaystheamount,accountsreceivableisdecreasedandcashisincreased.Thejournalentryis:Dr:Cashatbank(or,Cashonhand)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)商业企业通过销售商品获得销售收入。销售可分为现销和赊销。1.现销现销要求采购方在业务发生时立即支付货款，通常缩写为“C.O.D”(货到付款)。以销售发票为依据，现销应编制会计分录如下：借方：库存现金(或，银行存款)$(销售发票上的金额)贷方：销售收入$(销售发票上的金额)2.赊销赊销允许采购方在交易发生后一段特定时期内(信用期)支付货款，通常缩写成“1/n,n/30”。以销售发票为依据，现销应编制会计分录如下：

借方：应收账款$(销售发票上的金额)贷方：销售收入$(销售发票上的金额)当客户支付款项后，应付账款减少，现金增加，编制分类如下：

借方：库存现金(或，银行存款)$(实际收到的货款)贷方：应收账款$(销售发票上的金额)A.Readingmaterial3-22MODULE2

手不释卷3.RealizethecostofmerchandisessoldThecostofmerchandisessoldisrecordedatthesametimeasthesale.Thejournalentryisrecordedas:Dr:Costofmerchandisessold$(costofmerchandisessold)Cr:Merchandiseinventory$(costofmerchandisessold)4.SalesdiscountAsameansofencouragingthebuyertopaybeforetheendofthecreditperiod,sellercouldofferadiscount,calledsalesdiscount.Itisusuallyrecordedinfinancialexpense(or,salesdiscount)account.Thejournalentryisrecordedas:Dr:Salesdiscount(or,financialexpense)$(amountofdiscountoffered)Cashonhand(or,Cashatbank)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)3.确认商品销售成品我们应在销售业务发生的同时结转商品销售成本，并编制会计分录如下：借方：商品销售成本$(商品销售成本)贷方：库存商品$(商品销售成本)4.销售折扣销售方可提供销售折扣来作为鼓励买方在信用期之前支付货款的一种手段。这种折扣通常计入财务费用科目，并编制如下会计分录：借方：财务费用—销售折扣$(销售折扣数额)库存现金(或，银行存款)$(实际收到的货款)贷方：应收账款$(销售发票上的数额)3-23MODULE2

手不释卷5.SalesReturnsandAllowancesSalesreturnisthemerchandisereturnsbacktothesellerbecauseofdefectsordissatisfaction.Salesallowanceisthereductioninthesellingpriceofgoodsbecauseofaparticularproblemsuchasbreakage,qualitydeficiencyandincorrectquantity,etc.Salesreturnandallowanceisacontrarevenueaccount.Thejournalentryisrecordedas:Dr:SalesreturnsandallowancesCr:CashatbankInthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesacreditmemo(ThesampleofcreditmemoisillustratedinthischapterLesson2Module3partB)tothepurchaser.5.销售退回与折让销售退回是商品不尽人意或质量不合格而被购买方退回。销售折让是因商品破损，质量不合格，发货错误等各种特殊原因而对买方在价格上给予的折扣。销售退回与折让账户是销售收入账户的备抵账户，应做如下会计分录：借方：销售退回与折让贷方：银行存款就赊销而言，当发生销售退回与折让时，销售方通常向购买方发送贷向凭单(也叫付款通知)。3-24B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsabbreviatevt.缩略receivableadj.应收的offervt.提供deficiencyadj.有缺陷的，残次的incorrectadj.错误的,不正确offsetvt.抵消memon.备忘录UsefulExpressionsandKnowledge1.cashsales现售、现销2.creditsales赊销3.inshortform缩写形式4.takenplace发生5.salesdiscount销售折扣6.atthesametime同时7.inthecaseof至于…,就…来说8.salesreturnandallowance销售退回与折让9.contraaccount抵销账户，备抵账户10.creditmemo贷向凭单，付款通知3-25C.Testyourunderstanding下面是BPT贸易公司在2011年1月份发生的几笔采购业务。Monica希望你根据所学的知识将这几笔业务登记入普通日记账。

Transaction1CashsalesJan.14th2011,BPTCo.sold$40,000ofvideodiscstoEppingCollege(C.O.D),thepriceonthesalesinvoiceis$60,000.Pleaserecordthistransactioninthegeneraljournal.Transaction2CreditsalesJan.23th2011,BPTCo.sold$90,000ofmerchandisestoThomasretailCo.(2/10,n/30),thepriceonthesalesinvoiceis$130,000.Pleaserecordthistransactioninthegeneraljournal.

Transaction3SalesdiscountJan.27th2011,receivedabankchequefromThomasretailCo.,Pleaserecordthistransactioninthegeneraljournal.

Transaction4SalesreturnandallowanceJan.28th2011,$500allowanceincashwasgrantedtoTThomasretailCo.becauseofafewdefectivediscs.Pleaserecordthistransactioninthegeneraljournal.3-26MODULE3

博学多才A.Helpyourunderstanding

1.商业折扣Cashdiscount(现金折扣)和商业折扣不同，企业根据市场供需情况，或针对不同的顾客，在商品标价上给予的扣除。在我国，会计核算中确认商品销售收入的金额时，不应考虑预计可能发生的cashdiscount，而应按总价确认销售收入后直接扣除商业折扣。也就是商业折扣将直接冲减salesrevenue。Cashdiscount应在发生时计入financialexpense(财务费用)，而不应冲减salesrevenue。课文上面提到的salesdiscount相当于我国的现金折扣，而不是商业折扣，请同学们在学习时引起注意。3-27B.Exhibit3-3showssamplesalesinvoiceformerchandisingbusiness3-28PROJECT33-29

1.背景：Norris记录了她的公司NorrisCo.在20X3年6月发生的经济业务。

任务：请您根据所学的知识将这业务登记入相应的总账账户。经济业务：(1)Sellgoodsforcashfor$60(2)Payinsurancepremiumbychequefor$400(3)Sellgoodsfor$250,andthecustomerwillpayinamonth(4)Pay$50petrolforthedeliveryvan.(5)Buy$170goodsforresaleoncredit.(6)Take$57outofthebusinessforlivingexpenses.(7)Buyanother$40goodsforresale,payingcash.(8)Buyanewcomputerforthebusinessfor$800.要求与相关表格：Completetherelevantledgeraccounts.3-303-313-32

2.背景：Alfie新创建了一个小生意AlfieTradeCo.，下面是她20X3年2月发生的经济业务。

任务：请您根据所学的知识将这业务登记入普通日记账。经济业务：(1)Alfieinvests$10,000ofhislifesavingsintohisbusinessbankaccount.(2)HethenbuysgoodsfromIsabel,asupplierfor$1,000andpaysbycheque.(3)Asaleismadefor$400-thecustomerpaysbycheque.(4)Alfliemakesasalefor$600andthecustomerpromisestopayinthefuture.(5)Alfiethenbuysgoodsfromhissupplier,Lam,for$500oncredit.(6)Alfiepaysatelephonebillof$150bycheque.(7)Thecreditcustomerpaysthebalanceonheraccount.(8)AlfiepaysLam$340.(9)Bankinterestof$30isreceived.(10)Acashcustomerreturned$20goodstoAlfieforarefund.(11)Alfiesentgoodsof$100backtoLam.3-33要求与相关表格：Recordtheabovetransactionsinthegeneraljournal.3-34

3.背景：TechTradingCo.(Tech贸易公司)是一家专门从事科技产品零售的公司。下面是该公司在20X3年3月发生的经济业务。

任务：请您根据所学的知识将这业务登记入普通日记账。经济业务:(1)OnMar.