評論
打印
New Words
新單詞
speciality n.
專業
within prep.
在．．．范圍以內，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.
間接費用
miscellaneous adj.
雜項的
depreciation n.
折舊
foreman n.
工長，工頭
subdivide v.
把．．．再分
variable adj.
可變的
category n.
種類，類目
consequently adv.
必然地
systematic adj.
系統的
logical adj.
邏輯的
extremely adv.
極度地，極其，非常
Phrases & Expressions
短語
cost accounting
成本會計
job-order cost accounting
分批成本會計
process cost accounting
分步成本會計
raw material
原材料
L:Good afternoon! Are you ready to write a summary of accounting?
教師：下午好！你們是否已準備好寫會計學的概要呢？
B:Yes, we are reviewing what we've learned.
B：是的，我們正在復習已學過的課程。
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.
學生A：不，我們需要進一步了解。
B:Mr.Li, can you give us some directions?
B：李老師，你能否給我們指點指點？
L:Yes. Cost accounting is a speciality within the field of accounting.
L：行。在會計學范疇內成本會計也是一門專業課。
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.
任何一家企業的主要任務之一是確定產品的銷售價格或是公司提供的勞務費用。
A:How is sales price determined?
學生A：銷售價格是怎樣確定下來的？
L:To establish a sales price that ensures a profit,
教師：要確定銷售價格而保證有利潤，
first,the costs of making the product or providing the service must be determined.
首先就必須確定制造產品的費用或制造產品所需的一切勞務費用。
This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end.
這是成本會計的目的，為達到此目的要采用很多其它會計工作的程序。
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。在一個工廠里原材料過塑造或是裝配成產品，
such as automobiles, appliances, furniture, clothing etc.
例如汽車，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產品，
such as metals being refined, or purified,
例如金屬是從礦石經過連續不斷的加工
from their ores by means of a continuous process.
從治煉或純化而得來的。
Some agricultural products-like sugar-are also refined this way.
某些農產品，如糖，也是通過這種方式提煉出來的。
A:This means that costs will change according to the manufacturing techniques.
學生A：這就是說成本費用要根據加工的技術而定。
L:So there are two principle methods of determining costs. The first method, job-order cost accounting,
教師：所以有兩個主要方法確定成本。每一種方法是分批生產成本會計，
is suitable for use with the assembly type of manufacturing. The other method,
這適用于裝配生產的生產方式。另一種，
process cost accounting, is suitable for use with the continuous-process type of manufacturing.
是分步成本會計，這適用于連續加工的生產方式。
B:What is job-order cost accounting?
學生B：什么是分批生產成本會計？
L:In job-order cost accounting, the accountant must first determine the prime, or direct,
教師：在分批生產成本會計中，會計必須首先確定其產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和直接的生產勞動費用。
A:Are there any indirect costs?
學生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。間接成本被企業一般管理費，
including the miscellaneous expenses of operating the plant. Depreciation, for example,
這包括了很多其他費用，例如折舊費，
is accounted for as overhead cost, as is the plant foreman's salary.
它是算在企業一般管理費內了，就像工頭領班的薪水一樣。
For the purpose of record keeping costs are subdivided into fixed, variable, and semivariable categories.
為了記帳，這種成本費再可分成固定可變性的和半可變性的三類入帳。
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。直接成本經常變動而影響了生產成本，隨之而來的是銷售價格的波動。
Many indirect costs are also variable, some such as depreciation are generally fixed.
很多間接成本也有變動，但像折舊費之類一般是固定的。
Do you understand cost accounting now?
現在你們可明白了成本會計的含義嗎？
A, B:Yes, thanks, Mr.Li.
學生A，B：現在明白了，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：成本會計提供了一個系統性和邏輯性的計算方法，用以確定產品生產的成本。
This cost can then be used as a basis for determining the best sales price of a product.
該成本是確定產品最佳銷售價格基礎，
It also provides management with an extremely valuable decision-making tool.
這也為管理提供了極有價值的決策性手段。
