New Words
新單詞 speciality n. 專(zhuān)業(yè) within prep. 在．．．范圍以?xún)?nèi)，在．．．里面 ensure v. 保證 procedure n. 程序 shape v. 成形 assemble v. 裝配 appliances n. 裝置，器具 refine v. 治煉 purify v. 純化 ore n. 礦石 manufacture v. 制造 overhead n. 間接費(fèi)用 miscellaneous adj. 雜項(xiàng)的 depreciation n. 折舊 foreman n. 工長(zhǎng)，工頭 subdivide v. 把．．．再分 variable adj. 可變的 category n. 種類(lèi)，類(lèi)目 consequently adv. 必然地 systematic adj. 系統(tǒng)的 logical adj. 邏輯的 extremely adv. 極度地，極其，非常 Phrases & Expressions 短語(yǔ) cost accounting 成本會(huì)計(jì) job-order cost accounting 分批成本會(huì)計(jì) process cost accounting 分步成本會(huì)計(jì) raw material 原材料 L:Good afternoon! Are you ready to write a summary of accounting? 教師：下午好！你們是否已準(zhǔn)備好寫(xiě)會(huì)計(jì)學(xué)的概要呢？ B:Yes, we are reviewing what we've learned. B：是的，我們正在復(fù)習(xí)已學(xué)過(guò)的課程。 L:Are you sure you understand this? 教師：你們是否已明白了呢？ A:No, we need to find out more. 學(xué)生A：不，我們需要進(jìn)一步了解。 B:Mr.Li, can you give us some directions? B：李老師，你能否給我們指點(diǎn)指點(diǎn)？ L:Yes. Cost accounting is a speciality within the field of accounting. L：行。在會(huì)計(jì)學(xué)范疇內(nèi)成本會(huì)計(jì)也是一門(mén)專(zhuān)業(yè)課。 One of the main tasks of any enterprise is to determine the sales price of the products or the cost of services that are provided by a company. 任何一家企業(yè)的主要任務(wù)之一是確定產(chǎn)品的銷(xiāo)售價(jià)格或是公司提供的勞務(wù)費(fèi)用。 A:How is sales price determined? 學(xué)生A：銷(xiāo)售價(jià)格是怎樣確定下來(lái)的？ L:To establish a sales price that ensures a profit, 教師：要確定銷(xiāo)售價(jià)格而保證有利潤(rùn)， first,the costs of making the product or providing the service must be determined. 首先就必須確定制造產(chǎn)品的費(fèi)用或制造產(chǎn)品所需的一切勞務(wù)費(fèi)用。 This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end. 這是成本會(huì)計(jì)的目的，為達(dá)到此目的要采用很多其它會(huì)計(jì)工作的程序。 B:Can you give some examples? B：你能給我們舉例子嗎？ L:Well, in a plant raw materials are shaped or assembled into a product, 教師：行。在一個(gè)工廠里原材料過(guò)塑造或是裝配成產(chǎn)品， such as automobiles, appliances, furniture, clothing etc. 例如汽車(chē)，器具，家具和服裝等。 As we know raw materials are also changed into some other kind of product, 我們知道原材料也要變成某些種類(lèi)產(chǎn)品， such as metals being refined, or purified, 例如金屬是從礦石經(jīng)過(guò)連續(xù)不斷的加工 from their ores by means of a continuous process. 從治煉或純化而得來(lái)的。 Some agricultural products-like sugar-are also refined this way. 某些農(nóng)產(chǎn)品，如糖，也是通過(guò)這種方式提煉出來(lái)的。 A:This means that costs will change according to the manufacturing techniques. 學(xué)生A：這就是說(shuō)成本費(fèi)用要根據(jù)加工的技術(shù)而定。 L:So there are two principle methods of determining costs. The first method, job-order cost accounting, 教師：所以有兩個(gè)主要方法確定成本。每一種方法是分批生產(chǎn)成本會(huì)計(jì)， is suitable for use with the assembly type of manufacturing. The other method, 這適用于裝配生產(chǎn)的生產(chǎn)方式。另一種， process cost accounting, is suitable for use with the continuous-process type of manufacturing. 是分步成本會(huì)計(jì)，這適用于連續(xù)加工的生產(chǎn)方式。 B:What is job-order cost accounting? 學(xué)生B：什么是分批生產(chǎn)成本會(huì)計(jì)？ L:In job-order cost accounting, the accountant must first determine the prime, or direct, 教師：在分批生產(chǎn)成本會(huì)計(jì)中，會(huì)計(jì)必須首先確定其產(chǎn)品的主要成本或直接 cost of the product. The prime cost is the sum of diret material costs and direct labor costs. 成本。主要成本是直接材料消耗的總數(shù)和直接的生產(chǎn)勞動(dòng)費(fèi)用。 A:Are there any indirect costs? 學(xué)生A：還有什么間接的成本呢？ L:You know, the indirect costs are known as overhead and cover many different expenses, 教師：有。間接成本被企業(yè)一般管理費(fèi)， including the miscellaneous expenses of operating the plant. Depreciation, for example, 這包括了很多其他費(fèi)用，例如折舊費(fèi)， is accounted for as overhead cost, as is the plant foreman's salary. 它是算在企業(yè)一般管理費(fèi)內(nèi)了，就像工頭領(lǐng)班的薪水一樣。 For the purpose of record keeping costs are subdivided into fixed, variable, and semivariable categories. 為了記帳，這種成本費(fèi)再可分成固定可變性的和半可變性的三類(lèi)入帳。 B:Are both direct and indirect cost variable? B：直接成本和間接成本是否也都是可以變動(dòng)的呢？ L:Of course, direct costs often change, affecting the cost of production and consequently the manufacturer's selling price. 教師：可以。直接成本經(jīng)常變動(dòng)而影響了生產(chǎn)成本，隨之而來(lái)的是銷(xiāo)售價(jià)格的波動(dòng)。 Many indirect costs are also variable, some such as depreciation are generally fixed. 很多間接成本也有變動(dòng)，但像折舊費(fèi)之類(lèi)一般是固定的。 Do you understand cost accounting now? 現(xiàn)在你們可明白了成本會(huì)計(jì)的含義嗎？ A, B:Yes, thanks, Mr.Li. 學(xué)生A，B：現(xiàn)在明白了，謝謝李先生！ L:Cost accounting provides a systematic and logical process by which the cost of a product can be determined. 教師：成本會(huì)計(jì)提供了一個(gè)系統(tǒng)性和邏輯性的計(jì)算方法，用以確定產(chǎn)品生產(chǎn)的成本。 This cost can then be used as a basis for determining the best sales price of a product. 該成本是確定產(chǎn)品佳銷(xiāo)售價(jià)格基礎(chǔ)， It also provides management with an extremely valuable decision-making tool. 這也為管理提供了極有價(jià)值的決策性手段。
新單詞 speciality n. 專(zhuān)業(yè) within prep. 在．．．范圍以?xún)?nèi)，在．．．里面 ensure v. 保證 procedure n. 程序 shape v. 成形 assemble v. 裝配 appliances n. 裝置，器具 refine v. 治煉 purify v. 純化 ore n. 礦石 manufacture v. 制造 overhead n. 間接費(fèi)用 miscellaneous adj. 雜項(xiàng)的 depreciation n. 折舊 foreman n. 工長(zhǎng)，工頭 subdivide v. 把．．．再分 variable adj. 可變的 category n. 種類(lèi)，類(lèi)目 consequently adv. 必然地 systematic adj. 系統(tǒng)的 logical adj. 邏輯的 extremely adv. 極度地，極其，非常 Phrases & Expressions 短語(yǔ) cost accounting 成本會(huì)計(jì) job-order cost accounting 分批成本會(huì)計(jì) process cost accounting 分步成本會(huì)計(jì) raw material 原材料 L:Good afternoon! Are you ready to write a summary of accounting? 教師：下午好！你們是否已準(zhǔn)備好寫(xiě)會(huì)計(jì)學(xué)的概要呢？ B:Yes, we are reviewing what we've learned. B：是的，我們正在復(fù)習(xí)已學(xué)過(guò)的課程。 L:Are you sure you understand this? 教師：你們是否已明白了呢？ A:No, we need to find out more. 學(xué)生A：不，我們需要進(jìn)一步了解。 B:Mr.Li, can you give us some directions? B：李老師，你能否給我們指點(diǎn)指點(diǎn)？ L:Yes. Cost accounting is a speciality within the field of accounting. L：行。在會(huì)計(jì)學(xué)范疇內(nèi)成本會(huì)計(jì)也是一門(mén)專(zhuān)業(yè)課。 One of the main tasks of any enterprise is to determine the sales price of the products or the cost of services that are provided by a company. 任何一家企業(yè)的主要任務(wù)之一是確定產(chǎn)品的銷(xiāo)售價(jià)格或是公司提供的勞務(wù)費(fèi)用。 A:How is sales price determined? 學(xué)生A：銷(xiāo)售價(jià)格是怎樣確定下來(lái)的？ L:To establish a sales price that ensures a profit, 教師：要確定銷(xiāo)售價(jià)格而保證有利潤(rùn)， first,the costs of making the product or providing the service must be determined. 首先就必須確定制造產(chǎn)品的費(fèi)用或制造產(chǎn)品所需的一切勞務(wù)費(fèi)用。 This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end. 這是成本會(huì)計(jì)的目的，為達(dá)到此目的要采用很多其它會(huì)計(jì)工作的程序。 B:Can you give some examples? B：你能給我們舉例子嗎？ L:Well, in a plant raw materials are shaped or assembled into a product, 教師：行。在一個(gè)工廠里原材料過(guò)塑造或是裝配成產(chǎn)品， such as automobiles, appliances, furniture, clothing etc. 例如汽車(chē)，器具，家具和服裝等。 As we know raw materials are also changed into some other kind of product, 我們知道原材料也要變成某些種類(lèi)產(chǎn)品， such as metals being refined, or purified, 例如金屬是從礦石經(jīng)過(guò)連續(xù)不斷的加工 from their ores by means of a continuous process. 從治煉或純化而得來(lái)的。 Some agricultural products-like sugar-are also refined this way. 某些農(nóng)產(chǎn)品，如糖，也是通過(guò)這種方式提煉出來(lái)的。 A:This means that costs will change according to the manufacturing techniques. 學(xué)生A：這就是說(shuō)成本費(fèi)用要根據(jù)加工的技術(shù)而定。 L:So there are two principle methods of determining costs. The first method, job-order cost accounting, 教師：所以有兩個(gè)主要方法確定成本。每一種方法是分批生產(chǎn)成本會(huì)計(jì)， is suitable for use with the assembly type of manufacturing. The other method, 這適用于裝配生產(chǎn)的生產(chǎn)方式。另一種， process cost accounting, is suitable for use with the continuous-process type of manufacturing. 是分步成本會(huì)計(jì)，這適用于連續(xù)加工的生產(chǎn)方式。 B:What is job-order cost accounting? 學(xué)生B：什么是分批生產(chǎn)成本會(huì)計(jì)？ L:In job-order cost accounting, the accountant must first determine the prime, or direct, 教師：在分批生產(chǎn)成本會(huì)計(jì)中，會(huì)計(jì)必須首先確定其產(chǎn)品的主要成本或直接 cost of the product. The prime cost is the sum of diret material costs and direct labor costs. 成本。主要成本是直接材料消耗的總數(shù)和直接的生產(chǎn)勞動(dòng)費(fèi)用。 A:Are there any indirect costs? 學(xué)生A：還有什么間接的成本呢？ L:You know, the indirect costs are known as overhead and cover many different expenses, 教師：有。間接成本被企業(yè)一般管理費(fèi)， including the miscellaneous expenses of operating the plant. Depreciation, for example, 這包括了很多其他費(fèi)用，例如折舊費(fèi)， is accounted for as overhead cost, as is the plant foreman's salary. 它是算在企業(yè)一般管理費(fèi)內(nèi)了，就像工頭領(lǐng)班的薪水一樣。 For the purpose of record keeping costs are subdivided into fixed, variable, and semivariable categories. 為了記帳，這種成本費(fèi)再可分成固定可變性的和半可變性的三類(lèi)入帳。 B:Are both direct and indirect cost variable? B：直接成本和間接成本是否也都是可以變動(dòng)的呢？ L:Of course, direct costs often change, affecting the cost of production and consequently the manufacturer's selling price. 教師：可以。直接成本經(jīng)常變動(dòng)而影響了生產(chǎn)成本，隨之而來(lái)的是銷(xiāo)售價(jià)格的波動(dòng)。 Many indirect costs are also variable, some such as depreciation are generally fixed. 很多間接成本也有變動(dòng)，但像折舊費(fèi)之類(lèi)一般是固定的。 Do you understand cost accounting now? 現(xiàn)在你們可明白了成本會(huì)計(jì)的含義嗎？ A, B:Yes, thanks, Mr.Li. 學(xué)生A，B：現(xiàn)在明白了，謝謝李先生！ L:Cost accounting provides a systematic and logical process by which the cost of a product can be determined. 教師：成本會(huì)計(jì)提供了一個(gè)系統(tǒng)性和邏輯性的計(jì)算方法，用以確定產(chǎn)品生產(chǎn)的成本。 This cost can then be used as a basis for determining the best sales price of a product. 該成本是確定產(chǎn)品佳銷(xiāo)售價(jià)格基礎(chǔ)， It also provides management with an extremely valuable decision-making tool. 這也為管理提供了極有價(jià)值的決策性手段。