实用会计英语 教学课件 作者 龚玲玲、张敏 实用会计英语unit4.ppt

MODULE 2 手不释卷 FOB destination: Under the term FOB destination, the ownership of the goods could pass to the buyer when the buyer receives the goods. Under this term, seller delivers the goods and pays the transportation costs to the buyer’s final destination. Please refers to the Exhibit 4-9 as the difference between FOB shipping point and FOB destination. 目的地交货：产品的所有权在购买方收到货物时转移给购买方。在此条款下，销售方运输货物并支付全程运费到购买方的最终目的地。 4-31 MODULE 2 手不释卷 2. Sales tax Most countries charge tax on sales of goods. The liability for the sales tax is incurred when the sales is made. On a regular period interval, the seller pays the amount of the sales tax collected to the tax bureau. The formula to calculate the sales tax is: Sales tax = amount of sales×sales tax rate 3. Transactions related to purchase Under cash purchase, the company should records the transaction as Dr: Raw materials $ XX Cr: Cash on hand (or, cash at bank) $XX Under credit purchase, the company should records the transaction as Dr: Raw materials $ XX Cr: Accounts payable $XX 2. 消费税 许多国家对销售的货物征收消费税。当销售产生便产生应缴消费税的义务。每隔一定时期，卖方要向税务局缴纳收集到的消费税额。消费税的计算公式如下： 消费税额 = 销售额×消费税率 3. 和采购相关的交易 在现购时，企业应对交易做如下登记 借方：原材料 $XX 贷方：库存现金(或，银行 存款) $XX 在赊购是，企业应对交易做如下登记 借方：原材料 $XX 贷方：应付账款 $XX 4-32 MODULE 2 手不释卷 4. Transactions related to productions The most typical transactions related to production process are: use of materials, recognize or (and) pay employee’s wage, compute the manufactory cost of finished goods completed during the period, etc. and these transactions could be recorded as follows: Use of materials Dr: Cost of goods manufactured $XXX Factory overhead $XX Cr: Raw materials $XXX Recognize (or pay) employee’s wage Dr: Cost of goods manufactured $XXX Factory overhead $XX Cr: Wages payable (or, cash at bank) $XXX Allocation of depreciation expense Dr: