會計專業(yè)英語翻譯題-資料下載頁
2025-04-03 23:24本頁面
【正文】 Specific identification method （個別辨認法）Under the specific identification method, the specific actual cost is assigned to each unit.在個別辨認法下，要按每一存貨項目辨認實際成本。Averagecost method （平均成本法）Average cost is puted by dividing the total cost of goods available for sale by the number of units available for sale.可供銷售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。Firstin, firstout method （先進先出法）Under the firstin, firstout method, it is assumed that the first units acquired are the first ones sold。 ending inventory is valued at the most recent purchase prices.在先進先出法下，假設(shè)企業(yè)首先銷售最早購入的商品，期末存貨按最近的購貨價格計價。Lastin, firstout method （后進先出法）The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases. 這種方法的名稱意味著最后購進的商品最先銷售出去，而期末存貨由那些最早購入的“老”存貨構(gòu)成。Longterm Assets 和 Longterm liabilities Longterm（長期的）和Assets、Liabilities結(jié)合，分別構(gòu)成Longterm assets（長期資產(chǎn)）和Longterm liabilities（長期負債）。 Longterm assets（長期資產(chǎn)）也有寫成Longlived assets 的，與Fixed assets（固定資產(chǎn)）、Plant and equipment（廠房和設(shè)備），甚至還有property（財產(chǎn)）相互重疊。請看幾個例句： Longterm assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. 長期資產(chǎn)有如下特征：經(jīng)濟價值高，具有實物形態(tài)或不具有實物形態(tài)，使用年限超過一個會計期間。Longterm assets are classified into tangible assets and intangible assets. 長期資產(chǎn)可以分為有形資產(chǎn)和無形資產(chǎn)。Tangible assets include land, buildings, plant and equipment. 有形資產(chǎn)包括土地、房屋、廠房和設(shè)備The term plant and equipment is used to describe longlived assets acquired for use in the operation of the business and not intended for resale to customers. 術(shù)語“廠房和設(shè)備”用來描述企業(yè)為經(jīng)營使用而購買并不打算再出售給顧客的長期資產(chǎn)。The term fixed assets has long been used in accounting literature to describe all types of plant and equipment. 長期以來，會計文獻一直使用“固定資產(chǎn)”這一名詞來代表各種廠房和設(shè)備。The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and noncurrent. 無形資產(chǎn)是指應(yīng)用于企業(yè)的經(jīng)營活動，但沒有實物形態(tài)且非流動的資產(chǎn)。Intangible assets include goodwill, patents, trademarks, copyrights, and franchise. 無形資產(chǎn)包括商譽、專利權(quán)、商標、版權(quán)，以及專營權(quán)。Longterm assets（長期負債）是企業(yè)由于過去交易事實或行為而產(chǎn)生的，并將于一年或超過一年的一個營業(yè)周期以上償還的債務(wù)。一般有應(yīng)付公司債券、應(yīng)付長期票據(jù)等。例如：Longterm liabilities are obligations that do not qualify as current liabilities. Mortgages payable, longterm leases, longterm notes payable, and bond payable are a few examples of longterm liabilities. 長期負債是指不符合流動負債條件的負債。應(yīng)付抵押借款、長期租賃、應(yīng)付長期票據(jù)，以及應(yīng)付債券都是長期負債的一些例子。Longterm liabilities are measured in accordance with historical cost principle. 長期負債按照歷史成本原則計量。Bonds payable are the typical example of longterm liabilities. 應(yīng)付債券是長期負債的典型例子。 9
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