会计英语chapter4AccountingforInventoriesandmerchandisingsales探索.ppt

Chapter 4;Key Words;Key Words;Key Words;Key Words;1 Merchandising Activities 商品经营活动;1.1 Service Companies 服务性企业;1.2 Merchandising Companies 商业企业;1.3 Operating Cycle for a Merchandiser 商业企业的经营周期;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; Perpetual systems 永续盘存制 Continually update accounting records for merchandising transactions. 在商品买卖活动中，持续更新会计记录。 Periodic systems 定期盘存制 Accounting records relating to merchandise transactions are updated only at the end of the accounting period. 只在每个会计期末根据发生的商品买卖活动更新会计记录。 ;2 Accounti