會(huì)計(jì)專業(yè)英語(yǔ)翻譯題-資料下載頁(yè)
2025-04-03 23:24本頁(yè)面
【正文】 Specific identification method （個(gè)別辨認(rèn)法）Under the specific identification method, the specific actual cost is assigned to each unit.在個(gè)別辨認(rèn)法下，要按每一存貨項(xiàng)目辨認(rèn)實(shí)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(jìn)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(jìn)先出法下，假設(shè)企業(yè)首先銷售最早購(gòu)入的商品，期末存貨按最近的購(gòu)貨價(jià)格計(jì)價(jià)。Lastin, firstout method （后進(jìn)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(gòu)進(jìn)的商品最先銷售出去，而期末存貨由那些最早購(gòu)入的“老”存貨構(gòu)成。Longterm Assets 和 Longterm liabilities Longterm（長(zhǎng)期的）和Assets、Liabilities結(jié)合，分別構(gòu)成Longterm assets（長(zhǎng)期資產(chǎn)）和Longterm liabilities（長(zhǎng)期負(fù)債）。 Longterm assets（長(zhǎng)期資產(chǎn)）也有寫(xiě)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(cái)產(chǎn)）相互重疊。請(qǐng)看幾個(gè)例句： Longterm assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. 長(zhǎng)期資產(chǎn)有如下特征：經(jīng)濟(jì)價(jià)值高，具有實(shí)物形態(tài)或不具有實(shí)物形態(tài)，使用年限超過(guò)一個(gè)會(huì)計(jì)期間。Longterm assets are classified into tangible assets and intangible assets. 長(zhǎng)期資產(chǎn)可以分為有形資產(chǎn)和無(wú)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(yǔ)“廠房和設(shè)備”用來(lái)描述企業(yè)為經(jīng)營(yíng)使用而購(gòu)買(mǎi)并不打算再出售給顧客的長(zhǎng)期資產(chǎn)。The term fixed assets has long been used in accounting literature to describe all types of plant and equipment. 長(zhǎng)期以來(lái)，會(huì)計(jì)文獻(xiàn)一直使用“固定資產(chǎn)”這一名詞來(lái)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(wú)形資產(chǎn)是指應(yīng)用于企業(yè)的經(jīng)營(yíng)活動(dòng)，但沒(méi)有實(shí)物形態(tài)且非流動(dòng)的資產(chǎn)。Intangible assets include goodwill, patents, trademarks, copyrights, and franchise. 無(wú)形資產(chǎn)包括商譽(yù)、專利權(quán)、商標(biāo)、版權(quán)，以及專營(yíng)權(quán)。Longterm assets（長(zhǎng)期負(fù)債）是企業(yè)由于過(guò)去交易事實(shí)或行為而產(chǎn)生的，并將于一年或超過(guò)一年的一個(gè)營(yíng)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(zhǎng)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(zhǎng)期負(fù)債是指不符合流動(dòng)負(fù)債條件的負(fù)債。應(yīng)付抵押借款、長(zhǎng)期租賃、應(yīng)付長(zhǎng)期票據(jù)，以及應(yīng)付債券都是長(zhǎng)期負(fù)債的一些例子。Longterm liabilities are measured in accordance with historical cost principle. 長(zhǎng)期負(fù)債按照歷史成本原則計(jì)量。Bonds payable are the typical example of longterm liabilities. 應(yīng)付債券是長(zhǎng)期負(fù)債的典型例子。 9
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