【正文】 舊：Accumulated depreciation　　在建工程：Constructioninprocess　　固定資產(chǎn)減值準(zhǔn)備：provision for the decline in value of fixed assets　　無形資產(chǎn)：Intangible assets　　累計(jì)攤銷：Accumulated amortization　　商譽(yù)：Goodwill　　遞延所得稅資產(chǎn)：deferred tax assets （DTA ）　　　　短期借款：Shortterm loans/ borrowing　　長(zhǎng)期借款：Longterm loans/ borrowing　　預(yù)收賬款：advance from customers/ Deposit received　　應(yīng)付票據(jù)：Notes payable　　應(yīng)付賬款：Account payable　　應(yīng)付工資薪酬：wages payable　　應(yīng)付股利：Dividends payable　　應(yīng)付利息：Interest payable　　應(yīng)交稅費(fèi)：Tax payable　　其他應(yīng)付款：Other payables　　遞延所得稅負(fù)債：Deferred tax liabilities　　 OWNERS39。 years（estimated useful life）折舊年限　　double straightline rate 雙倍余額法折舊率＝ 2straightline rate平均年限法折舊率　　4）Sumoftheyears39。5＝$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulated depreciation10,80021,60032,40043,20054,000Book value49,20038,40027,60016,8006,000　　 2）Units of production　　　　　　 depreciable amount ＝ depreciation expense/unit（每單位產(chǎn)品的折舊額）　　units production生產(chǎn)的產(chǎn)品產(chǎn)量　　Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）247。 5 year life。 methods: 　　 method直線折舊法，平均年限法　　 of production method工作量法　　Accelerated depreciation 加速折舊法:　　 balance method雙倍余額遞減法　　39。 estimated useful life 預(yù)計(jì)使用年限（ years）/（ production units）　　useful life 使用壽命，使用年限　　 depreciation base折舊基數(shù)— historical cost of assets 　　* book value /carrying value 賬目?jī)r(jià)值（＝historical cost – accumulated depreciation）　　50,000）　　fixture 5,000 4,000 ＝40,000（5,000247。 loading and unloading fee of ￥ calculate the 　　acquisition cost of the equipment.　　[答疑編號(hào)811030101]　　List price ￥60,000　　freight costs 1,000　　pollutioncontrol 2,500　　loading and unloading fee 800　　total Acquisition Cost ￥64,300　　fair value 公允價(jià)值 market value 市場(chǎng)價(jià)值 　　Lecture example　　Edison pany owns a chain of January 1, 2008, the pany acquired a restaurant from its petitor for $40, fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.　　Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.　　[答疑編號(hào)811030102]　　Total acquisition cost: $40,000 　　Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000　　Market Value Acquisition Cost　　building 35,000 28,000 ＝40,000（35,000247?！　?assets　　current: adj. 流通的；當(dāng)前的 current assets 流動(dòng)資產(chǎn) current liabilities 短期負(fù)債　　noncurrent：加否定前綴 noncurrent assets 固定資產(chǎn) noncurrent liabilities 長(zhǎng)期負(fù)債　　 are usually divided into current assets and noncurrent assets on the balance sheet.　　　　building建筑物 plant廠房 machinery機(jī)械　　equipment設(shè)備 vehicles車輛 fixture固定設(shè)施　　　　Acquisition cost購置成本 　　acquire v. 獲得，取得 acquisition n.　　 pany acquired a famous local hotel for $105,000 in October.　　Acquisition cost includes some other necessary costs.　　purchase price買價(jià) transportation cost運(yùn)費(fèi) 　　installation cost安裝費(fèi)用 tax稅金等　　*historical cost：原始成本 　　Lecture example　　 pany purchased a piece of equipment with a list price（價(jià)目表價(jià)格）of RMB￥60,000 on January 1, following cost was related to the equipment purchase: 　　fright cost of ￥1,000 were incurred。18,940－15,600=3,340　　[答疑編號(hào)811020104]　　 ending inventory 　　Lower of cost or market rule （LCM rule） 成本與市場(chǎng)孰低法　　Cost 成本 market value （fair value） 公允價(jià)值 carrying value賬面成本 　　net realizable value可變現(xiàn)凈值＝estimated sale price估計(jì)售價(jià)－related costs and tax估計(jì)銷售費(fèi)用和稅金　　* contract price合同價(jià)格 sales price銷售價(jià)格 　　存貨跌價(jià)準(zhǔn)備的計(jì)提 　　Dr. management cost—Dr. management costloss on market price decline of inventories　　資產(chǎn)減值損失　　　　Cr. reserve for market price decline of inventories　　 　　　　　　　　　　　　　　　　　存貨跌價(jià)準(zhǔn)備　　Lecture example:　　If the original cost of the inventory held by ABC pany was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200. 　　The net realizable value for those inventory: US$1,900=$2,100$200 　　Dr. management costloss on market price decline of inventories　　　100　　　　Cr. reserve for market price decline of inventories　　　　　　　　　　100　　[答疑編號(hào)811020105]　　Lecture examples：　　At the beginning of the year, Linda pany held 1500 desk lamps costing RMB￥ each. During the year it purchased an additional 500 lamps for RMB￥ each. The pany sold 1800 units.　　You are required to pute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use. 　　By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥ each. You are also required to prepare the necessary journal entry on December 31 for the pany. 　　[答疑編號(hào)811020106]　?、賗nventory purchase 　　Dr：inventory　　　　　　　27500 　　　　Cr：bank deposit　　　 　　27500（500*55）　?、趇nventory sales （FIFO method will be used to calculate the CGS）　　cost of goods sold（CGS）=1500*50+300*55=91500　　ending inventory=1500*50+500*5591500=11000　　Dr：bank deposit　　　　　　　***　　　　 revenue　　　　　　　***　　Dr：cost of sales　　　　　　91500 　　　　Cr. inventorydesk lamp　　　91500　　③reserve for market price decline of inventories　　net realizable value=200*52=10400　　Dr: management costloss on market price decline of inventorie　　600（1100010400）　　　　Cr. reserve for market price decline of inventories　　　　　　　　600第三講　固定資產(chǎn)　　授課內(nèi)容和教學(xué)目標(biāo)：　　該專題內(nèi)容主要介紹常用的與固定資產(chǎn)有關(guān)的英文詞匯、短語和經(jīng)濟(jì)業(yè)務(wù)描述。18,940First 1500 units Cost of goods sold 1500unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 15005,000500Purchase, May 78008,400800 Purchase, May 203003,300200 out of 300Purchase, May 262002,2401800 ≈ ②18,940 ①Cost of goods sold 10001,000=10,520Ending inventory, May 30800　　cost of sales: US$80015 = US$12,000 　　 deposit　　　　　15,000　　　　　借：銀行存款　　　　　15,000　　　　 revenue　　 　　15,000　　　　　貸：主營(yíng)業(yè)務(wù)收入　　　15,000　　 of sales　　　　　12,000　　　　 借：主營(yíng)業(yè)務(wù)成本　　　12,000　　　 　　12,0