ACCOUNTING会计学教程与案例讲义中英文对照Ch06第六章

1Chapter6

CostofSalesandInventory销售和存货本钱2TypesofCompanies公司的类型MerchandisingcompanySellsgoodsinsameformasacquired.ManufacturingcompanyConvertsrawmaterialintofinishedgoods.ServicecompanyProvidesintangibleservices.销售公司以同样的形式销售货物。制造公司将原材料转换成成品。效劳公司提供无形的效劳。3InventoryIssues库存问题Whatisinventory?Whatcostsareincludedininventory?HowdoweseparateCOGSfromEnd.Inv?库存是什么?存货中包括哪些本钱?我们如何将COGS与End分开。发票吗?4InventoriesDefinition

库存的定义Assetitemsheldforsaleintheordinarycourseofbusinessorgoodsthatwillbeusedorconsumedintheproductionofgoodstobesold.在普通的商业或者商品中出售的资产，用于销售的商品或者消费的商品。5Methodsofdeterminingamountsininventory

确定存货量的方法PeriodicinventorymethodorPerpetualinventorymethod.定期盘存方法或永续盘存法。Measurementofinventoriesandcostofsalesarerelated.库存和销售本钱的测量是相关的。6Costflowassumptions

本钱流转假设Specificidentification.Averagecost.First-in,first-out(FIFO).Last-in,first-out(LIFO).具体的识别。平均本钱。先入先出(FIFO)。后进先出(后进先出)。7TypesofCompanies/Inventories

类型的公司/库存MerchandisingSellsgoodsinsameforminwhichtheyareacquired.Inventorycosts(andcostsofgoodssold)=acquisitioncosts.以同样的形式销售货物。存货本钱(及销售本钱)=采购本钱。8TypesofCompanies/Inventories

(Continued)

类型的公司/库存(继续)Manufacturingcompanyconvertsrawmaterialsandpurchasedpartsintofinishedgoods.3typesofinventories;Materials.Work-in-process.Finishedgoods.制造公司将原材料和采购部件转换成成品。3类型的库存;材料。在制品。成品。9TypesofCompanies/Inventories

(Continued)Serviceorganizations(hotels,beautyparlors,plumbers)Mayhavematerialsinventories.效劳机构(酒店、美容院、水管工)可能有材料库存。10TypesofCompanies/Inventories

(Continued)Professionalservicefirms(accountingfirms,legalfirms)Intangibleinventorycostsarecostsincurredforclientbutnotyetbilledcalledjobs-in-progressorunbilledcosts.效劳机构(酒店、美容院、水管工)可能有材料库存。11Supplies供给Tangibleitemsthatwillbeconsumedinthecourseofnormaloperations.e.g.,officeandjanitorialsupplies,lubricants,repairparts.Notsoldandnotaccountedforaspartofcostofgoodssold.在正常操作过程中会消耗的有形物品。如。办公室和清洁用品，润滑剂，修理零件。不出售，也不计入销售本钱的一局部。12Merchandisecompanies

商品的公司Inventoriesaccountedforatcost.CostincludescostofAcquiringmerchandise(invoicecostofgoods,freight-in)Makinggoodsreadyforsale.(unpackingandmarking)Adjustfor:ReturnsandallowancesCashdiscountsfromsupplier.存货以本钱价计算。本钱包括本钱的购置商品(货物的发票本钱，货物运输)为销售做好准备。(拆包和标记)调整为:收益和津贴现金折扣从供给商。13Methodsofaccountingforpurchase(orcash)discounts

购置(或现金)折扣的方法NetofdiscountChargediscountsnottakenwhenpaid.RecordatinvoicepriceRecorddiscountwhentaken.净的折扣在付款时不收取费用。记录在发票价格记录折扣当。14Terminology术语Purchase=receiptofmerchandisenottoplacingofaPO.Usuallytitletransferswhengoodsareshipped(FOBshippingpoint).购物=收到货物而不放在一件商品上。货物装运时通常是所有权转移(FOB装运点)。15RelationshipofInventoryandCostofGoodsSold

存货和销售本钱的关系Beginninginventory+netpurchases=goodsavailableforsaleGoodsavailableforsale=costofgoodssold+endinginventory.Equivalently:Beg.inventory+netpurchases-endinginventory=costofgoodssold.Netpurchases=grosspurchases-purchasereturnsandallowances+freight-in开始库存+净购置=可出售的商品可供出售的货物=货物的本钱加期末库存。同样:乞讨。库存+净购置-结束库存=销售商品的本钱。净购置=总购置-购置退货和津贴+货物16MeasurementIssue

测量问题DividinggoodsavailableforsalebetweenCOGSandEnd.Inventory.2approaches:Periodicinventorymethod.Perpetualinventorymethod.分装在齿轮和尾之间可出售的货物。库存。2方法:定期盘存方法。永续盘存法。17Periodicinventorymethod

定期盘存方法Determineamountofendinginventoryanddeducecostsofgoodssold.Countinventory(i.e.,aphysicalinventoryistaken)attheendoftheperiod.Multiplycounttimescostforeachitemtodeterminetotalamountofinventory.Beginninginventoryofcurrentperiod=endinginventoryofprecedingperiod.COGS=COGA-End.Inventory确定期末库存的数量，并推算出销售的货物的本钱。统计库存(即。在这段时间结束时，将会有一个实体的库存)。每件商品的数量乘以本钱，以确定库存的总数量。开始存货盘点=期末库存。COGA-End。库存18PerpetualInventoryMethod

永续盘存法Measureamountactuallydeliveredtocustomers;deduceendinginventory.Perpetualinventoryrecordiskeptforeachitemintheinventory.Advantagesofperpetualinventorymethod:Detailedrecordisuseful.Builtincheck.Identifiesshrinkagebyitem.Incomestatementcanbepreparedwithouttakingaphysicalinventory.实际交付给客户的金额;推断出期末存货。库存记录中的每一项都保存着永久的库存记录。永续盘存法的优点:详细记录是有用的。建在检查。确定了收缩。损益表可以在不进行实物盘点的情况下进行。19RetailMethod零售方法Variationofperpetualmethod.Recordpurchasesatcostandatretail.Adjustretailpricesformarkdowns.Calculategrossmarginpercentanditscomplement(thecostofgoodssoldasapercentofretail).Costofgoodssold=Retailsalesfortheperiod*costofgoodssoldpercent.Endinginventory=Beginninginventory+purchases-costofgoodssold.变化的方法。在本钱和零售上记录购置。为降价调整零售价格。计算毛利润率和它的补充(以零售价格销售的商品的本钱)。销售商品的本钱=零售销售期间的商品销售本钱。期末库存=开始库存+采购-销售商品的本钱。20GrossProfitMethod

总利润的方法Similartoretailmethodexceptusesanaverageornormalgrossprofitpercentageinthecalculation.与零售方法类似，但在计算中使用了平均或一般的毛利润百分比。21ManufacturingCompanies

制造企业Productcostsorcostofgoodssold=materialsandpartsused+conversioncostsConversioncosts=productionlabor+overhead(othercostsincurredinmanufacturing).产品本钱或销售本钱=材料和部件使用+转换本钱转换本钱=生产劳动+开销(制造过程中产生的其他本钱)。223TypesofManufacturingInventoryAccounts

3种制造存货清单Materialsinventoryorrawmaterials.Notyetusedinproduction.Adjustedforreturnsandfreight-in.Work-in-process.Goodsstartedbutnotyetfinished.Costedattotalcostsincurred.FinishedgoodsManufacturedbutnotyetshipped.Costedattotalcostsincurred.原材料库存或原材料。还未在生产中使用。适应退货和货物运输。在制品。货物开始了，但还没有完成。在总本钱上受到了损失。成品制造但尚未装运。在总本钱上受到了损失。23FlowThroughAccounts

流经账户Pattern:TfrdOut=beginv+tfrdin-endinv模式:在最后的结果中24RawMaterialsInventory

原材料库存TfrdOut=beginv+tfrdin-endinvMaterialsused=beginv+purchases-endinv在最后的结果中使用的材料=求购+购置-结束25Workinprocess工作过程中TfrdOut=beginv+tfrdin-endinvCostofgoodsmanufactured=beginv+(materialsused+labor+overhead)-endinv在最后的结果中制造的货物本钱=求货+(材料使用+劳动+头顶)-结束26FinishedGoods成品TfrdOut=beginv+tfrdin-endinvCostofgoodssold=beginv+Costofgoodsmanufactured-endinv在最后的结果中卖的货物的本钱=求货价+制成品的本钱27Productcostingsystems

产品本钱计算系统Perpetualinventorysystemformanufacturingcompanies.制造公司的永续盘存制。(Chapters17-19)28ProductCosts产品本钱=inventorycosts=inventoriablecosts.Expensed(COGS)inperiodwhenFGsold.GAAPrequiresfullproductioncosting.Materialscost.Laborcostsincurreddirectlyinproducingtheproduct.Otherproductionorindirectorindirectproductionorproductionoverheadcosts.库存本钱=库存本钱。在FG出售的时期内，费用(COGS)。公认会计准那么要求全面生产本钱。材料本钱。生产产品直接产生的劳动本钱。其他生产或间接或间接生产或生产间接本钱。29PeriodCosts期本钱Coststhatareexpensedintheperiodincurred.MuchofSG&A(Selling,General&Administrative)ExpensesonIS.在此期间发生的费用。大局部的SG&A(销售，一般和管理)费用。30Professionalservicefirms

专业效劳公司E.g.,lawandaccountingfirms.Labor,overhead,andincidentalproductcostsbutnomaterialscost.Expensedinperiodbilled(i.e.,whenrevenuesarerecognized).如。法律和会计事务所。劳动力、本钱和附带的产品本钱，但没有材料本钱。期间费用支出(即:当收入被确认时)。31InventoryCostingMethods

存货本钱计算方法

(CostFlowAssumptions)

本钱流转假设Specificidentification.Averagecost.FIFOLIFO具体的识别。平均本钱。先进先出后进先出32Specificidentification具体的识别Bigticketitems.Uniquelyidentifieditems.Mayofferopportunitytomanipulatecosts.高价物品。惟一确定的工程。可以提供操纵本钱的时机。33AverageCost平均本钱(Beginninginventoryamount+purchases)/unitsavailableforsale=perunitinventorycosts=perunitcostofgoodssoldPeriodicmethod.Computedfortheentireperiod.Perpetualmethod.Anewunitcostcanbecalculatedaftereachpurchase.(开始库存数量+采购)/单位库存=单位存货本钱=单位本钱/单位本钱周期的方法。计算整个周期。永久的方法。每次购置后，都可以计算出一个新的单位本钱。34First-in,first-out(FIFO).

先入先出(FIFO)Expensescostsofoldestpurchasesfirst.Mostrecentlypurchasedgoodsareininventory.Likelybutnotnecessarytofollowactualflowofgoods.Endinginventoryapproximatescurrentcostofgoods.最古老的消费支出的费用。最近购置的商品都在库存中。可能但没有必要跟随实际的货物流动。期末库存近似于当前的商品本钱。35Last-in,last-out(LIFO).

以后,持续(后进先出)。AssumesmostrecentlypurchasedgoodsaresoldfirstInventorybasedoncostsofoldestpurchases.Costofgoodssoldusuallydoesnotreflectphysicalflow.Endinginventorymaybecostedatamountsofyearsago.Inventorymaybewellbelowcurrentcosts.假设最近购置的商品是先卖的基于最老的采购本钱的存货。出售商品的本钱通常不会反映实际的流动。期末库存可能在数年前就已被取消。库存可能远低于目前的本钱。36LIFOReserve后进先出储藏FIFOformanagement.LIFOfinancialreporting.LIFOreserve=FIFOinventoryamount-LIFOinventoryamount.先进先出管理。后进先出财务报表。LIFO储藏=FIFO的库存数量。37ArgumentsforFIFO

参数forFIFOUsuallyfollowsphysicalflowofgoods.Ifpricesarebasedonoldestcost,resultsinbestmatching.Moreaccuratebalancesheetvaluation.Non-theoretical/practicalargument:Resultsinhighestincomeduringperiodsofrisingprices.通常是随物质的流动而来的。如果价格是以最老的本钱为根底的，结果是最好的匹配。更准确的资产负债表估值。非理论/实用的参数:在物价上涨期间，收入最高。38ArgumentsforLIFO

理由后进先出Ifpricesarebasedoncurrentcosts,resultsinbestmatchingofrevenuesandcostsandthereforemostusefulincomestatement.Closesttoreflectingcurrentorreplacementcostsofgoodssold.However,itisstillhistoricalcostsanddoesdifferfromcurrentcosts.如果价格是基于当前的本钱，那么就会产生收入和本钱的最正确匹配，因此最有用的损益表。最接近反映当前或重置商品的本钱。然而，这仍然是历史本钱，而且与当前本钱有所不同。39ArgumentsforLIFO

(continued)理由后进先出(继续)Duringperiodsofpriceincreases:Highercostsofgoodssold.Lowertaxableincome.Lowerincometaxes.Highercashflows.IfLIFOfortaxpurposesthanalsofinancialreporting.在价格上涨期间:商品的价格上涨。降低应纳税所得额。降低所得税。更高的现金流。如果是为了税收而不是财务报告。40WhynotmoreLIFO?

为什么不更后进先出吗?Mostcountriesdonotpermit.Wouldrequireadoublesetofbooks.Pricesofsomeitemsarenotincreasing.BecauseofIRSconformityrequirement,lowerearningsreportedtoshareholders.大多数国家不允许这样做。需要一套两套书。有些商品的价格并没有上涨。由于美国国税局的要求，较低的收益报告给了股东。41LowerofCostorMarket(LCM)

较低的本钱或市场(L