商会初级期末复习.ppt

商务会计初级 期末复习 Outcome 2 要点 Cash Budget V.S Income Expenditure Budget Break –even Anaysis 计算盈亏平衡点的公式 (P161) BEP ＝ Fixed Costs ÷Contribution per Unit 相关专业术语 In the second month following the month of purchase Outcome 1要点 损益表的编制 格式 (see P10) Cost of Sales的计算公式 ＝opening stock + purchases － clsoing stock Any other business income 包括: Expense 要考虑的要素 Accurals V.S Prepayment (see Book P50) Depreciation 折旧 The directors propse to provide for the deprectiation of fixed assets for the year as follows: Land ￡30000 Motor Vehicles ￡50000 Calculation of dividends (see Book P72) Ordinary shars of ￡1 each ￡80000 And dividens shoud be paid of 3p per share Sales Less: Cost of Sales Gross Profit Any Other Business Income Less: Expense Formula used in PL Unappropriated Profit C/F = Net Profit After Taxation+ Unappropriated Profit b/f－ Appropriates (包括优先股和普通股的股利） * Total income; Total Expenditure Closing cash balance 计算目的 必须包含在Expenditure(花费)中 不能包含 对折旧的处理 权责发生制 现金收付制 记帐基础 IncomeExpenditure Budget Cash Budget =Opening cash blance + Cash Receipts － Cash Payments 其中： Fixed costs: 需要使用一段时期的总量; Contribution per unit = selling price per unit － Variable costs per unit 包括： Raw material 原材料花费 Labour Cost 工资费用 Variable Producion Overheads 变动性制造费用 实际表示2个月后的意思。比如，4月份发生购买行为，6月份才付款。 The number of production is based on expected sales. 视期初现金余额为零。 No information about the opening cash balance. 生产量和预期销售量相等。 利息收入 Interest received 佣金收入 Commission received 折扣收入 Discount received 租金收入 Rent received Accurals: 加在发生应计未付款的项目下面. Prepayment：从发生预付款的项目中减去. Debenture interset (see Book P77) 全额计提，不考虑paid(已付)和due(应付)的问题。 Dr Cr 7% debnetures 2020 60000 Debenture interest = 7% ×60000=4200 如何理解这段话的含义？？能把本年折旧视为已知条件吗？ Preference shares