會(huì)計(jì)專業(yè)英語(yǔ)輔導(dǎo)ppt課件(編輯修改稿)
2025-02-03 08:13 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 價(jià)格最有趣的方法之一。這種方法的標(biāo)題表明，最近獲得的產(chǎn)品售出第一，而期末庫(kù)存的“老”的最早購(gòu)入的商品組成。 三、簡(jiǎn)答題（ 10分） ? 2． Review the effect of inventory cost flow methods on the balance sheet and ine statement when prices are rising. 回顧庫(kù)存成本流動(dòng)方式在價(jià)格上漲時(shí)對(duì)資產(chǎn)負(fù)債表和損益表的影響 。 ? When prices are rising, as they often are, FIFO will produce higher inventory, lower cost of goods sold, and higher ine. It is probably popular with firms that would like to see higher ine and assets in their financial statements. .當(dāng)價(jià)格上漲，往往是，先進(jìn)先出將產(chǎn)生較高的存貨，降低銷售成本，以及更高的收入。這可能是與企業(yè)受歡迎，希望看到更高的收入和其財(cái)務(wù)報(bào)表凈資產(chǎn)。 三、簡(jiǎn)答題（ 10分） ? LIFO has the opposite effect: lower it inventories, higher cost of goods sold, and lower ines. It would likely be very popular among those firms trying to minimize ine tax ：降低 IT存貨，銷貨成本較高，較低收入。這將可能是深受那些試圖減少收入納稅企業(yè)的歡迎。 三、簡(jiǎn)答題（ 10分） ? Average cost method provides inventory and cost of goods sold amounts between the LIFO and FIFO extremes, and is the next best thing to LIFO for ine and tax minimization when inventory costs are 品庫(kù)存和銷售成本之間的后進(jìn)先出法和先進(jìn)先出極端數(shù)額，是退而求其次的收入和稅收減少到后進(jìn)先出法時(shí)，庫(kù)存成本上升。 三、簡(jiǎn)答題（ 10分） ? 3． Describe the characteristics of the four monly used depreciation ? The four monly used depreciation methods include the following:四個(gè)常用的折舊方法包括以下內(nèi)容： ? （ 1） Straightline method: The putation of the periodic charge for depreciation is made by deducting the estimated residual or salvage value from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life. 1）直線法：該折舊費(fèi)的計(jì)算周期是由扣除該資產(chǎn)的成本估計(jì)剩余或殘值和除以預(yù)計(jì)使用年限年折舊費(fèi)用， 三、簡(jiǎn)答題（ 10分） ?（ 2） Unitofoutput method: For certain kinds of assets, more equitable allocation of the cost can be obtained by dividing the cost (minus salvage value, if significant) by the estimated units of output rather than by the estimated years of useful ：對(duì)于某些類型的資產(chǎn)，更公平的成本分配，可以除以成本（減去殘值，如果取得顯著的產(chǎn)出的估計(jì)單位），而不是由使用壽命估計(jì)年 三、簡(jiǎn)答題（ 10分） ?（ 3） Doubledecliningbalance method: The doubledecliningbalance method consists of doubling the straightline depreciation rate and applying this double rate to the undepreciated cost (book value) of the ：雙下降平衡方法包括增加一倍直線折舊率和運(yùn)用這種雙重率未進(jìn)行折舊成本（賬面價(jià)值的資產(chǎn)）。 三、簡(jiǎn)答題（ 10分） ?（ 4） Sumoftheyear’sdigits method: The depreciation rate to be used is a fraction, of which the numerator is the remaining years of useful life, and the denominator is the sum of the years’ digits of the depreciable :折舊率將要采用的一小部分，其中的分子是有用的生命余下的幾年，而分母是對(duì)的折舊年限的年數(shù)字的總和。 三、簡(jiǎn)答題（ 10分） ? 3． Describe the differences between cost method and equity method in accounting for equity securities 本證券的會(huì)計(jì)處理方法 ? Under the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and longlasting decline in the market value of the investment. Investm
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