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會計(jì)英語1-10課(編輯修改稿)

2025-04-30 23:24 本頁面
 

【文章內(nèi)容簡介】 ng entities offer discounts to their customers and allow them to return unsuitable merchandise. They also grant allowances for damaged goods that the buyer chooses to keep. Discounts and Returns and Allowances are contra accounts to Sales Revenue. Account for the purchase and sale of inventory. The merchandiser39。s major asset is inventory. In a merchandising entity the accounting cycle is from cash to inventory as the inventory is purchased for resale, and back to cash as the inventory is sold. Compute cost of goods sold and gross margin. Cost of goods sold, or cost of sales, is the cost of the inventory that the business has sold. It is the largest single expense of most merchandising businesses. Gross margin equals net sales revenue minus cost of goods sold. Adjust and close the accounts of a merchandising business. The endofperiod adjusting and closing process of a merchandising business is similar to that of a service business. In addition, a merchandiser adjusts inventory for theft losses, damage, and accounting errors. Prepare a merchandiser39。s financial statements. The ine statement may appear in the singlestep format or the multiplestep format. A singlestep ine statement has only two sectionsone for revenues and the other for expensesand a single ine amount for net ine. A multiplestep ine statement has subtotals for gross margin and ine from operations. Both formats are widely used. Use the gross margin percentage and the inventory turnover ratio to evaluate a business. Two key decision aids for a merchandiser are the gross margin percentage and the rate of inventory turnover .Increases in these measures in these measure usually signal an increase in profits. New Words merchandising business 商品流通企業(yè) sales revenue = net sales 銷售凈收入 cost of goods sold= cost of sales 銷售產(chǎn)品成本,銷售成本 minus 減去 gross margin = gross profit 毛利潤 invoice 發(fā)票 discount 折扣 allowance 折讓 return 退貨 inventory存貨 endofperiod 期終 theft loss 失竊造成的損失 singlestep format單步驟化格式 multistep format多步驟化格式 subtotal 小計(jì),部分和 percentage比例,比率 turnover周轉(zhuǎn) gross margin percentage 毛利潤比例 rate of inventory turnover 存貨周轉(zhuǎn)率 Text 6 Accounting Information Systems Describe the features of an effective accounting information system. An effective accounting information system should capture and summarize transactions quickly, accurately, and usefully. It should generate a variety of accounting reports, including financial statements and trial balances, that aid management in operating a business. The four major aspects of a good accounting system are (1) control over operations, (2)patibility with the particular features of the business, (3) flexibility in response to changes in the business, and (4) a favorable cost/benefit relationship such that benefits outweigh costs. Understand how puterized and manual accounting systems are used. Computerized accounting systems process inputs faster than do manual systems and can generate more types of reports. The key ponents of a puterized accounting system are hardware, software, and pany personnel. Account numbers play a bigger role in the operation of puterized systems than they do in manual systems, because puters classify accounts by account numbers. Both puterized and manual accounting systems require transactions to be classified by type. Computerized systems use a menu structure to organize accounting functions. Posting, trial balances, financial statements, and closing procedures are carried out automatically in a puterized accounting system. Computerized accounting systems are integrated so that the different modules of the system are updated together. Understand how spreadsheets are used in accounting. Spreadsheets are electronic work sheets whose grid points, or cells, are linked by means of formulas. The numerical relationships in the spreadsheet are maintained whenever changes are made to the spreadsheet. Spreadsheets are ideally suited to detailed putations as in budgeting. Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger. Manual accounting systems use special journals to record transactions by category. Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal. Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer. The accounts receivable subsidiary ledger is the main device for ensuring that the pany collects from customers. Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger. Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal. Posting from these journals is to the general ledger and to the accounts payable subsidiary ledger. The accounts payable subsidiary ledger helps the pany stay current in payments to suppliers. New Wordsaccounting information system 會計(jì)信息體系 accurately 準(zhǔn)確,精確 generate導(dǎo)致,產(chǎn)生 aspect方面 patibility 一致性,和諧性flexibility 機(jī)動(dòng)性,靈活性outweigh 超過manual 用手操作的ponent 組成部分,成分hardware 硬件software 軟件personnel全體成員,全體職員menu 菜單,目錄automatically 自動(dòng)地integrate使一體化module 組件,模塊spreadsheet 電子工作表grid point 格點(diǎn)formula 程式numerical數(shù)字的budgeting 預(yù)算journal日記賬cash receipt 現(xiàn)金收訖發(fā)票category 種類,類目credit 貸款,賒欠general ledger 總分類賬 subsidiary ledger 明細(xì)分類賬,輔助帳賬disbursement付出款 cash disbursement 現(xiàn)金付出款 purchase購買,購置 purchase journal 購買議事錄supplier 供應(yīng)者Text 7 Internal Control, Cash Transaction, and Ethical Issues1 Define internal control. Internal controls should safeguard assets, ensure accurate accounting records, promote operational efficiency, and encourage adherence to pany policies.2 Identify the characteristics of an effective system of internal control. An effective internal control system includes the
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