存货和已销商品成本.pptVIP

CHAPTER 10 Inventories and the Cost of Goods sold 第十章 存货和已销商品成本 Vocabulary (page 491) Key Terms Introduced or Emphasized in Chapter 10 Average-cost method  平均成本法(p.469) A method of value all units in the inventory at the same average per-unit cost, which is recomputed after every purchases. 平均成本法，是在每次购货之后，重新计算存货单位成本，使所有存货都按照相同的平均单位成本计价的一种方法。 Consistency(in inventory valuation) (存货计价的）一贯性 (p.475) An accounting standard that calls for the use of the same method of inventory pricing from year to year, with full disclosure of any change in method. Intended to make financial statements comparable. 一贯性，是一项会计准则，它要求各年采用同样的存货计价方法，同时充分披露所使用方法的变动。其目的是为了使财务报表有可比性。 Cost flow assumption 成本流转假设(p.468) Assumptions as to the sequence in which units are removed from inventory for the purpose of sale. Need not parallel the physical movement of merchandise if the units are homogeneous. 成本流转假设，是为了销售而对发出库存货物成本流转顺序进行的假设。如果存货是相同性质的，成本的流转顺序不必与商品实物流转顺序相一致。 Cost layer (p.468) 成本批次 Units of merchandise acquired at the same unit cost. An inventory comprised of several cost layer is characteristic of all inventory valuation methods except average cost. 成本批次是指按照同样单位成本购买的某批商品。除平均成本法外，一项存货由几个成本批次组成是各种存货计价方法的共同特点。 Cost ratio (p.485) 成本比率 The cost of merchandise expressed as a percentage of its retail selling price. Used in inventory estimating techniques, such as the gross profit method and the retail method. 成本比率是以零售价格的百分比表示的商品成本。是存货估价的方法，例如：毛利率法和零售价法。 First-in, first-out (FIFO) (p.469) 先进先出法 A method of computing the cost of inventory and the cost of goods sold based on the assumption that the first the merchandise acquired is the first merchandise sold, and that the ending inventory consists of the most recently acquired goods. 先进先出法是根据最先购入的存货最先售出的假设计算存货成本和已销售商品成本的一种方法，而且假定期末存货包括最近购入的货物。 F.O.B. (free on board) destination 目的地交货价 (p.480) A term meaning the seller bears the cost of shipping goods to the buyer’s location. Title to the goods remains with the seller while the go