会计英语课件Unit8.pptVIP

Accounting English Unit Eight Learning Objectives Unit Eight to describe the procedures for determining the actual quantities in inventories; to know how to compute the cost of inventories; to compare the use of the three inventory costing methods; to know how to estimate the cost of inventory. Warming-up Unit Eight When shopping, you may have noticed how retail stores protect inventory from customer theft. Retail stores often use such devices as two-way mirrors, cameras and security guards. High-priced items are often displayed in locked cabinets. Retail clothing-stores often place plastic alarm tags on valuable items such as leather coats. Sensors at the exit doors set off alarms if the tags have not been removed by the clerk. These controls are designed to prevent customers from shoplifting. Vocabulary Unit Eight purchase periodic perpetual fiscal year contrast disclose subsidiary ledger accuracy at random incur allocate dispose 购买 周期(性)的，定期的，循环的 永久的 会计年度，财政年度 对比 揭发，揭开 明细分类账 精确度 随机 招致，承受 分配，配置，部署 假设 Vocabulary Unit Eight Notes Unit Eight physical inventory 实地盘点 通过对实物进行清点来确定存货实际的结存量。在定期盘存制下，要想获得期末存货和本期销售成本的数据，必须进行实物盘存。 perpetual inventory system 永续盘存制（法）。这种方法是连续地逐笔记录每一次收货和发货，随时显示存货的增减变化的一种核算制度。 Notes Unit Eight fifo: first in, first out 先进先出法 是指根据先入库先发出的原则，对于发出的存货以先入库存货的单价计算发出存货成本的方法。采用这种方法的具体做法是：先按存货的期初余额的单价计算发出的存货的成本，领发完毕后，再按第一批入库的存货的单价计算，依此从前向后类推，计算发出存货和结存货的成本. lifo last in, first out 后进先出法 成本流动假定之一。假定存货成本按照其发生的相反次序流动，即首先发生的成本作为期末存货成本先买进来的后卖出去。 Notes Unit Eight Under a periodic inventory system, the average cost method is sometime called the weighted average method. 根据定期的库存系统，平均成本法有时被称为加权平均法。 periodic inventory system 定期盘存制（法） 这种方法是平时只记录购货，不记录发货，本期销货成本按照“期初存货+本期购货-期末存货”这个公式来求得。期末存货数要依赖实物盘点来确定。这种方法不能随时掌握存货的增