20xx注冊會計師財管英語20xxcpa_e_08_j(文件)
【正文】 n p r o c e s s i n v e n t o r y 1 2 5 , 0 0 0$ + M f g . c o s t s i n c u r r e d f o r t h e p e r i o d 8 3 5 , 0 0 0 = T o t a l w o r k i n p r o c e s s d u r i n g t h e p e r i o d 9 6 0 , 0 0 0$ – E n d i n g w o r k i n p r o c e s s i n v e n t o r y 2 0 0 , 0 0 0 = C o s t o f g o o d s m a n u f a c t u r e d 7 6 0 , 0 0 0$ 。 Lesson 8 Cost Analysis 第八課 成本分析 Glossary Accumulation 歸集 Activity 作業(yè) Allocation 分配 Behavior of cost 成本行為 Committed fixed cost 約束性固定成本 Cost 成本 Cost Object 成本對象 Direct Materials 直接材料 discretionary fixed cost 酌量性固定成本 Equivalent Units of Production 生產的約當產量法 Expenditure 支出 Fixed cost 固定成本 Incremental costs 增量成本 Joborder Costing 分批法 mixed cost 混合成本 Opportunity cost 機會成本 Period cost 期間成本 Process Costing 分步法 product cost 產品成本 Relevant and irrelevant costs 相關成本和無關成本 step cost 階梯式成本 Sunk cost 沉沒成本 Total and unit costs 總成本和單位成本 Variable cost 變動成本 Topic outline Introduction of cost and management accounting Cost Objects Product vs. Period Costs Cost Classifications for Predicting Cost Behavior Cost Classifications for Decision Making Types of Product Costing Systems Introduction of cost and management accounting 1. Comparison of Financial and Managerial Accounting 2. The role of today’s cost and management accounting, Management accounting should provide information for: ? Measuring product and service cost appropriately and accurately ? Planning and controlling the activities of an anization ? Measuring and evaluating performance ? Creating value through effective resource use ? Improving the decision making process ? Facilitating and improving munication Cost Objects 1. Cost defined: The amount, measured in money, of cash expended or other property transferred, capital stock issued, services performed, or a liability incurred, in consideration of goods or services received or to be received. In other words, a cost is the amount of expenditure incurred or the resources sacrificed to achieve a specific objective. Examples of Cost Objects 成本計算對象 Cost Object Examples Product 產品 TV, personal puter, book, table, car, pencil, watch Service 服務 Teaching a course, consultin
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