金融英语双语浏览：成本会计系统.docx
金融英语双语浏览：成本会计系统Costaccountingsystemsprovidetimelyunitproductcoststhroughtheuseofperpetualinventoryproceduresandpredeterminedfactoryoverheadrates.Tointroducethebasicideasofcostaccountingsystem,wepresentasimplifiedillustrationtoshowtheflowofproductcostsasfollows:成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍成本会计系统的基本概念，现举一个简例来表述产品成本流程如下：AcquisitionofMaterials:Materialsinventoryaccountratherthanpurchasesaccountwillbedebitedunderaperpetualinventorysystem.Bothrawmaterialsandfactorysuppliesareincludedintheinventoryaccount.Materialsledgercardsforeachtypeofmaterialorfactorysupplyusedmakeupthesubsidiaryrecord.(Allfiguresareassumed)材料的获得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。(数字都是假设的) (1)MaterialsInventory1,000AccountsPayable1,000 (1)材料盘存1,000应付账款1,000RecordingFactoryPayroll:Thetotalfactorypayrollincludesbothdirectandindirectlabor.工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。 (2)FactoryPayroll6,000FactoryPayrollPayable6,000(2)工厂工薪6,000应付工厂工薪6,000RecordingOtherFactoryCostsasOverhead:VariousitemsotherthanmaterialsandlaborcostsarechargedtoFactoryOverheadaccount.其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。 (3)FactoryOverhead800AccumulatedDepreciation200PrepaidInsurance150AccruedUtilitiesPayable100VariousAccounts350(3)制造费用800累计折旧200预付保险费150应计未付公用事业费100其他各账户350Atthispoint,allproductcostshavebeenaccumulatedintodebitbalancesintheMaterialsInventory,FactoryPayroll,andFactoryOverheadaccount.WearenowreadytotracethesecoststhroughWorkinProcessandFinishedGoodstotheCostofGoodsSoldaccount.这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。如今就能够跟踪这些成本，通过在制品和制成品账户转至销货成本账户。RecordingRequisitionsofRawMaterialsandFactorySupplies:Thisentryreflectstherequisition(evidencedbythematerialrequisitions)ofallmaterialstobeusedinproduction.Rawmaterials(ordirectmaterials)arechargeddirectlytotheWorkinProcessaccount.Costsoffactorysupplies(orindirectmaterials)becomepartoffactoryoverhead.原料和工厂用物料领用的记录：这笔记录反映将在生产中耗用的全部材料的领用(由领料单证实)。原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。 (4)WorkinProcess600FactoryOverhead200MaterialsInventory800(4)在制品600制造费用200材料盘存800RecordingDistributionofFactoryPayroll:WorkinProcessisdebitedforthedirectlaborandFactoryOverheadisdebitedfortheindirectlabor.Thetotalfactorypayrollisdistributed,leavingazerobalanceintheFactoryPayrollaccount.Thedivisionoftotalfactorypayrollintodirectandindirectlaborisbasedonadetailedanalysisofthejobdescription,wageratesandhoursworkedofeachemployee(evidencedbysuchdocumentsasthetimetickets).工厂工薪分配的记录：直接人工应借记在制品账户，间接人工则借记制造费用账户。工厂工薪的总额既已分配，工厂工薪账户留下的余额就等于零，把工厂工薪总额区分为直接人工和间接人工，要根据对工作讲明，工资率以及每一雇员的工作时数的具体分析(由计时单这样一些凭证证实)。 (5)WorkinProcess500Factoryoverhead100Factorypayroll600(5)在制品500制造费用100工厂工薪600RecordingApplicationofFactoryOverhead:Mostfirmsdonotapplytheactualamountofoverheadincurredeachperiodtothegoodsmanufacturedduringthatperiod.Instead,overheadisappliedataverageratesthatreflectestimatesoftotalannualproductionvolumeandtotaloverheadcostsfortheyear.Predeterminedoverheadratesarecomputedbyestimatingthecomingyearstotalfactoryoverheadcostanddividingitbyanestimateofsomeunitofactivity(suchasdirectlaborhours,directlaborcostsorfactorymachinehours).制造费用分配的记录：大多数企业不是根据每期实际发生的制造费用金额分配于该期内制造的产品，而是根据反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。在计算预定制造费用分配率时，要估计翌年的制造费用总额，而后除以某种估计的工作量(例如直接人工小时，直接人工成本，或工厂机器工作小时)。 (6)WorkProcess1,200FactoryOverhead1,200 (240%ofdirectlaborcost)(6)在制品1,200制造费用1,200 (直接人工成本的240%)RecordingCompletedProduction:ThisentryreflectstheassignmentofcoststocompletedproductionandthetransferofthosecostsfromWorkinProcesstoFinishedGoods.完工产品的记录：这一分录反映分配于完工产品的成本，并把这些成本从在制品账户转入制成品账户。 (7)FinishedGoods2,000WorkinProcess2,000 (7)制成品2,000在制品2,000Supposethatthefirmproducesasingleproductandtheunitscompletedinthatperiodare1,000theunitproductcostwouldbe$2.假设该企业只生产一种产品，当期的完工产量为1,000件，则产品单位成本为$2.RecordingCostofGoodsSold:Thisentrytransfersthecostoffinishedproductssold(700unit$2)totheCostofGoodsSoldaccount.销货成本的记录：这一分录将已出售的制成品成本(700件$2)转入销货成本账户。 (8)CostofGoodsSold1,400FinishedGoods1,400(8)销货成本1,400制成品1,400Under-oroverappliedoverhead(anoverappliedoverhead$50inourexample)isexpectedattheendofinterimaccountingperiodsandisshownasdeferreddebitsorcreditsoninterimbalancesheets.Iftheamountisimmaterial,itisclosedtoCostofGoodsSoldatyear-end;ifmaterial,itmaybeallocatedamongtheWorkinProcess,FinishedGoodsandCostofGoodsSoldaccounts.在年度内各会计期期末，可望出现少分配或多分配制造费用(例中为多分配制造费用$50，在中期资产负债表上列示为递延借项或递延贷项。如金额不大，在年终时将结转于销货成本账户;如金额宏大，则可在在制品，制成品和销货成本等账户之间进行分配。
