实用会计英语unit3Accounting for Merchandising Business课件.ppt

3-31 3-32 实用会计英语 / Practical Accounting English 实用会计英语 Practical Accounting English Unit 03 Accounting for Merchandising Business Goals 学习目标 1. Have general knowledge of the operating cycle of a merchandising business 2. Analyze and record purchase transactions for a merchandising business 3. Analyze and record sales transactions or a merchandising business 3-1 Guidance 学习指导 商业企业是指从事商品流通(买卖)的独立核算企业，主要包括商业、粮食、物资供销、对外贸易和图书发行等企业。商业企业的商品流通环节为购入、储存、销售。其购进的商品经过整理、包装后，直接以原性能、状态进行销售，因此以“库存商品”入账。 不同类型的商业企业有着各自的经营特点，对会计核算方法要求也不同。因商品流通企业的经济活动主要是购销存活动，所以对这类企业的会计核算主要侧重于采购成本和销售成本的核算及商品流通费用的核算。 3-2 Contents 【Unit 03】 2 1 3 【 LESSON 】 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 【 LESSON 】 RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 【 LESSON 】 RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS Accounting for Merchandising Business 03 3-3 LESSON1 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE GOAL 学习目标 Have general knowledge of the operating cycle of a merchandising business and distinct features of its accounting system 3-4 A. Look at the pictures and match them with the correct words in the box. MODULE 1 学以致用 3-5 MODULE 2 手不释卷 1. Operations cycle of a merchandising business Major operational activities of merchandising businesses are purchases and sales of merchandise. A merchandising company begins its operations with purchases of goods from businesses (such as manufacturers, wholesalers, distributors etc.)，and earns sales revenue through sales of merchandises. 2. Typical accounts relevant to merchandise operations Merchandise inventory: is the goods held for resale in the normal course of business. Sales revenue: is the revenue from selling of merchandises. Cost of merchandises sold (COMS): is the expense of buying and preparing merchandise inventory for resale. 1. 商业企业经营循环 商业企业主要的经营活动是采购和销售商品。一个商业企业的经营始于从(像制造商、批发商和分销商等)这样的企业采购商品，并通过销售商品赚取销售收入。 2. 和商业经营相关的典型会计科目 库存商品：在企业正常经营范围内而持有的用于再销售的商品。 销售收入：