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1、,实用会计英语 Practical Accounting English,Unit 04 Accounting for Manufacturing Business,Goals 学习目标,1. Get familiar with the operating cycle of a manufacturing business and the distinct features of its accounting procedure. 2. Analyze and prepare proper statement of the “cost of goods manufactured”. 3. An
2、alyze and record typical transactions under various circumstances for a manufacturing business.,4-1,Guidance 学习指导,工业企业的生产经营活动由供应过程、生产过程、销售过程组成。在供应过程，企业用货币资金购进原材料等生产对象；在生产过程，企业通过对材料进行生产加工制造出产品，通过对生产费用的归集和分配，计算出生产成本；在销售过程，企业通过销售产品，获得销售收入。 成本计算是工业企业会计核算中很重要的一项任务，主要包括供应过程中的材料采购成本，生产过程中的生产成本和销售成本的计算。这对工业
3、企业证券计算财务成果有很重要的意义。,4-2,Contents,【Unit 04】,2,1,Accounting for Manufacturing Business,04,4-3,3,LESSON1 MANUFACTURING BUSINESS AND ITS OPERATING CYCLE,GOAL 学习目标 Get familiar with the operating cycle of a manufacturing business and the distinct features of its accounting procedure.,4-4,A. Look at the pi
4、ctures and fill the blank with correct English words.,MODULE 1 学以致用,4-5,MODULE 1 学以致用,4-6,MODULE 2 手不释卷,1. Operation cycle of a manufacturing business The major operational activities of manufacturing businesses are purchase, manufacturing and sale of products. Examples of manufacturing business inc
5、lude General Motors produces automobiles, Nike produces Athletic shoes, Coca-cola produces beverages and Sony produces stereos, televisions and radios, etc. Most of the accounting procedure discussed in previous lessons applies equally to manufacturing business.,1. 制造企业的经营活动 制造业企业的主要经营活动包括采购、生产和销售产品
6、。前面课程中所讲到的大部分内容对制造业的会计核算都适用。,4-7,A. Reading material,MODULE 2 手不释卷,Read Exhibit 4-1, shows operating cycle of a printing factory, which is a typical manufacturing business. It shows that a manufacturing business converts materials into finished products through the use of machineries and labors and
7、earn sales revenue through selling of products manufactured.,制造业企业通过使用机器和雇佣工人将材料转换成产成品，并通过销售产品获取销售收入,4-8,MODULE 2 手不释卷,2. Inventory of merchandise business V.S. manufacturing business The merchandise held by a merchandising business is recorded as current asset called merchandise inventory. Merchand
8、ise Inventory sold becomes cost of merchandise sold. In contrast to a merchandising company, a manufacturing company has three types of inventory: materials inventory, work in process inventory and finished goods inventory. The costs of work in process inventory include the direct materials, directo
9、r labor and factory overhead.,2. 商业企业的存货V.S.制造企业的存货 商业企业所持有的商品叫做库存商品并登记为流动资产。销售掉的库存商品登记为商品销售成本。 相比之下，制造企业有三种存货科目：材料存货、在产品存货和产成品存货。在产品存货的成本包括直接材料、直接人工和制造费用。制造费用的例子包括：间接材料(如，容器)、间接人工(如车间管理人员的薪酬)、机器的折旧和维修、车间日用品和车间保险等。,4-9,MODULE 2 手不释卷,The calculations of the cost of merchandises sold and cost of goods
10、 sold for merchandising business and manufacturing respectively are showed in Exhibit 4-2 and Exhibit 4-3 below .,商业企业的商品销售成本和制造企业的产品销售成本的计算格式显示如下。,4-10,MODULE 2 手不释卷,3. Three common inventory cost flow assumptions First-in, first-out (FIFO) method: assumes that the first items placed in inventory w
11、arehouse are the first sold. Last-in, first-out (LIFO) method: assumes that the last items placed in inventory warehouse are the first sold. Look at the Exhibit 4-4, which shows the difference between LIFO and FIFO. Average cost method: assumes that the cost of inventory is based on the average cost
12、 of the goods available for sale during the period.,3. 常见三大的存货成本核算假设(方法) 先进先出法：假设先放置入库的存货先售出。 后进先出法：假设后放置入库的存货先售出。 平均成本法：假设存货的成本计价以本期存货的平均成本为计价标准。,4-11,MODULE 2 手不释卷,4-12,B. Learn the new words and phrases in the passage and try to use them to make sentences.,New Words previous adj. 先前的, 以前 apply vt
13、. 应用; 使用; through prep. 凭借; 用 process vt. 加工; 处理 respectively adv.分别地,Useful Expressions and Knowledge 1. in contrast to 相比之下 2. materials inventory 材料存货 3. work in process inventory 在产品存货 4. finished goods inventory 产成品存货 5. direct materials 直接材料 6. direct labor 直接人工 7. factory overhead 制造费用 8. beg
14、inning inventory 期初余额 9. ending inventory 期末余额 10. first-in, first-out (FIFO) method 先进先出法 先进先出法是假定先购入的存货先领用或发出的存货计价法。 11. Last-in, first-out (LIFO) method 后进先出法 后进先出法是假定后购入的存货先领用或发出的存货计价法。我国新的会计法取消了LIFO的使用。但在西方国家有大量企业选择使用LIFO，如美国的Daimler Chrysler(克莱斯勒)汽车公司、美国最大的日用品连锁零售商KMART(卡马特)公司等。 12. average co
15、st method 加权平均法 加权平均法是指企业以库存材料的全部数量为权数，平均计算存货的单位成本，以此作为发出材料存货的计价标准的一种方法,4-13,C. Test your understanding,4-14,1. 为了检查你是否真正理解以上的内容，Tony请你以Hershey(好时巧克力)公司为背景，举例说明该公司的inventory分别包括哪些，并在生产经营各主要环节如何转变? 2. Fill in the blanks with the proper words and expressions given below, changing the form if necessary
16、. 1) A manufacturing business converts (材料)into finished products through the use of (机器)and labors. 2) (直接材料成本) are the cost of raw materials used in manufacturing a product. 3) (产成品存货)are the costs for fully completed products. When the finished goods are sold, the costs are transferred to the (销售成本). 4) (生产成本)are the costs for partially completed products. The costs of it include the direct materials, director labor and
