成本会计系统.docxVIP

成本会计系统 Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows: 通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍的基本概念，现举一个简例来表述产品成本流程如下： Acquisition of inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.All figures are assumed 材料的取得：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。数字都是假设的 1 Materials Inventory 1,000 Accounts Payable 1,000 1材料盘存　1,000 应付账款　 1,000 Recording Factory total factory payroll includes both direct and indirect labor. 工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。 2Factory Payroll 6,000 Factory Payroll Payable 6,000 2工厂工薪　 6,000 应付工厂工薪　6,000 Recording Other Factory Costs as items other than materials and labor costs are charged to Factory Overhead account. 其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。 3 Factory Overhead 800 Accumulated Depreciation 200 Prepaid Insurance 150 Accrued Utilities Payable 100 Various Accounts 350 3制造费用 　800 累计折旧　 200 预付保险费　150 应计未付公用事业费100 其他各账户　350 At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account. 这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。 Recording Requisitions of Raw Materials and Factory entry reflects the requisition evidenced by the material requisitions of all materials to be used in production. Raw materialsor direct materials