会计英语chapter4AccountingforInventoriesandmerchandisingsales讲义.ppt

* Chapter 4 Accounting for Inventories and merchandising sales 存货和商品销售的会计核算 Key Words Cash discount 现金折扣 Cost of goods sold 商品销售成本 Credit memorandum 贷记通知单 Credit period 信用期限 Credit terms 信用条件 Debit memorandum 借记通知单 Discount period 折扣期 EOM （End of month）月末 Key Words General and administrative expense 一般管理费用 Gross margin / profit 毛利 Inventory 存货 List price 标价 Merchandise inventory 库存商品 Merchandiser 商业企业 Multiple-step income statement 多步式利润表 Key Words Periodic inventory system 定期盘存制 Perpetual inventory system 永续盘存制 Purchase discount 购货折扣 Retailer 零售企业 Sales discount 销售折扣 Selling expense 销售费用 Shrinkage 损耗 Single-step income statement 单步式利润表 Key Words Trade discount 商业折扣 Wholesaler 批发商 Supplementary records 补充记录 Merchandise 商品 1 Merchandising Activities 商品经营活动 Merchandise: goods Merchandiser: earns net income by buying and selling merchandise Wholesaler: an intermediary 中介机构 Goods retailers or other wholesalers Retailer: an intermediary Goods consumers 1.1 Service Companies 服务性企业 Service organizations sell time to earn revenue. Examples: Accounting firms, law firms 收入－费用＝净利润 1.2 Merchandising Companies 商业企业 Merchandising companies sell products to earn revenue. Examples: sporting goods, clothing 销售净额-商品销售成本=毛利-费用=净利润 Manufacturer Wholesaler Retailer Consumers 1.3 Operating Cycle for a Merchandiser 商业企业的经营周期 Begins with the purchase of merchandise and ends with the collection of cash from the sale of merchandise. 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 Perpetual systems 永续盘存制 Continually update accounting records for me