GOODS(产成品)教学讲解教学课件

GOODS(产成品产成品)1、纪律是管理关系的形式。阿法纳西耶夫2、改革如果不讲纪律，就难以成功。3、道德行为训练，不是通过语言影响，而是让儿童练习良好道德行为，克服懒惰、轻率、不守纪律、颓废等不良行为。4、学校没有纪律便如磨房里没有水。夸美纽斯5、教导儿童服从真理、服从集体，养成儿童自觉的纪律性，这是儿童道德教育最重要的部分。陈鹤琴Unit 8 Assets Current Unit 8 Assets Current AssetsAssetsAssets Assets are economic resources,which are are economic resources,which are measurable by money value,and which are measurable by money value,and which are owned or controlled by an enterprise,owned or controlled by an enterprise,including all property,rights as a including all property,rights as a creditor to others,and other rights.creditor to others,and other rights.Current assets are assets that are Current assets are assets that are expected to be converted to cash,expected to be converted to cash,sold,or consumed during the next 12 sold,or consumed during the next 12 months of within the businesss months of within the businesss normal operating cycle if longer than normal operating cycle if longer than a year.a year.Cash Cash Cash on handCash on handCash in bankCash in bank1.Short-term investments refer to 1.Short-term investments refer to various of marketable securities,various of marketable securities,which can be realized at any time and which can be realized at any time and will be held less than a year,as will be held less than a year,as well as other investment with a life well as other investment with a life of no longer than a year.of no longer than a year.2.historical cost as obtained and be 2.historical cost as obtained and be shown in book balance in accounting shown in book balance in accounting statement.statement.Receivables and Receivables and prepaymentsprepaymentsincludeincludeNotes receivable Notes receivable Accounts receivablesAccounts receivablesOther receivablesOther receivablesAccounts prepaidAccounts prepaidPrepaid expensesPrepaid expensesbad debtsbad debtsAny account receivable,proved to be Any account receivable,proved to be definitely uncollectible according to definitely uncollectible according to state regulations,shall be state regulations,shall be recognized as bad debts and written recognized as bad debts and written off against provision for bad debts off against provision for bad debts or charged to current profit or loss.or charged to current profit or loss.If such provision is not set up.If such provision is not set up.Prepaid expensesPrepaid expensesPrepaid expenses shall be amortized Prepaid expenses shall be amortized according to period benefiting,and according to period benefiting,and the balance shall be shown separately the balance shall be shown separately in according statement.in according statement.Inventory Inventory（存货）（存货）Merchandise(Merchandise(商品商品)Finished goodsFinished goods（产成品）（产成品）Semi-finished goods Semi-finished goods（半成品）（半成品）Goods in process Goods in process（在产品）（在产品）All kinds of materials,fuels,All kinds of materials,fuels,containers,low-value and perishable containers,low-value and perishable articles and so on that stocked for articles and so on that stocked for the purpose of sale,production or the purpose of sale,production or consumption during the production consumption during the production operational process.operational process.The historical costThe historical costThe historical of inventory The historical of inventory purchased includes the purchase purchased includes the purchase consideration,transportation,consideration,transportation,loading and unloading expenses,loading and unloading expenses,insurance,reasonable loss incurred insurance,reasonable loss incurred in transit,preparatory expenses in transit,preparatory expenses incurred before warehousing and taxes incurred before warehousing and taxes payable.payable.Methods for inventory issuing as Methods for inventory issuing as follows:follows:（发出存货的计价方法如下：）（发出存货的计价方法如下：）First in first-out(First in first-out(先进先出法）先进先出法）Weighted averageWeighted average（加权平均法）（加权平均法）Specific identification Specific identification（个别计价法）（个别计价法）All the inventories shall be All the inventories shall be disclosed at historical cost in disclosed at historical cost in accounting statement.accounting statement.Inventory shall be accounted for by Inventory shall be accounted for by using the perpetual inventory method.using the perpetual inventory method.The periodic inventory systemThe periodic inventory systemUnit 9 Unit 9 Assets Assets Long term AssetsLong term AssetsLong term assets refer to those Long term assets refer to those assets that will be realized or assets that will be realized or consumed within a period longer than consumed within a period longer than one year of their acquisition.one year of their acquisition.Fixed assets Fixed assets（固定资产）（固定资产）refer to the assets whose useful life refer to the assets whose useful life is over one year,unit value is above is over one year,unit value is above the prescribed criteria and where the prescribed criteria and where original physical form remains during original physical form remains during the process of utilization.the process of utilization.Building and structures(Building and structures(房屋及建筑物）房屋及建筑物）Machinery and equipment(Machinery and equipment(机器设备）机器设备）Transportation equipment Transportation equipment（运输设备）（运输设备）Tools and implement Tools and implement（工具器具）（工具器具）Cost of fixed assetsCost of fixed assets1 1、The acquisition cost of property,The acquisition cost of property,plant,and equipment includes all plant,and equipment includes all expenditures reasonable and necessary to expenditures reasonable and necessary to get them in place and ready for use.get them in place and ready for use.2 2、Purchasing existing building,its Purchasing existing building,its cost include the purchase price plus cost include the purchase price plus all repair and renovation expenses all repair and renovation expenses required to put it in usable required to put it in usable condition.condition.3 3、constructing its own building,the constructing its own building,the cost includes all reasonable and cost includes all reasonable and necessary expenditures,such as those necessary expenditures,such as those for materials,labor,a proportionate for materials,labor,a proportionate share of overhead and other indirect share of overhead and other indirect costs,architectural fees,insurance costs,architectural fees,insurance during construction,legal fees,and during construction,legal fees,and building permits.building permits.4.the cost of equipment includes all 4.the cost of equipment includes all expenditures incurred in purchasing expenditures incurred in purchasing the equipment and preparing it for the equipment and preparing it for use.use.These expenditures include invoice These expenditures include invoice price less cash discounts;freight price less cash discounts;freight and transportation,including and transportation,including insurance;excise taxes and tariffs;insurance;excise taxes and tariffs;buying expenses;installation cost;buying expenses;installation cost;and test runs to ready the equipment and test runs to ready the equipment for operation.for operation.Depreciable assets are tangible Depreciable assets are tangible assets used by a business in the assets used by a business in the production of goods and services.production of goods and services.Except for land,the typical fixed Except for land,the typical fixed assets has a limited life span.assets has a limited life span.Many method are used to allocate the Many method are used to allocate the cost of a plant asset to accounting cost of a plant asset to accounting periods through depreciation.periods through depreciation.(1)the straight-line method(1)the straight-line method(直线折旧直线折旧法）法）(2)the production method(2)the production method（产量法（产量法/工作工作量法）量法）the sum-of-the-years-digits the sum-of-the-years-digits methodmethod（年数总和法）（年数总和法）the decline-balance method.the decline-balance method.（余额递减（余额递减法）法）The straight-line method:The straight-line method:Cost of the depreciating asset residual Cost of the depreciating asset residual valuevalue estimated useful life estimated useful lifeFor example:if a delivery truck costs For example:if a delivery truck costs$10000 and has an estimated residual value$10000 and has an estimated residual value of$1000 at the end of its estimated of$1000 at the end of its estimated useful life of five years,the annual useful life of five years,the annual depreciation?depreciation?10000-1000 =1800 10000-1000 =1800 5 5The production methodThe production method（工作量法）（工作量法）Fox example:if we assume that the Fox example:if we assume that the delivery truck from the example above delivery truck from the example above has an estimated useful life of 90,000 has an estimated useful life of 90,000 miles,the depreciation cost per mile miles,the depreciation cost per mile would be$0.10,if we assume that the would be$0.10,if we assume that the mileage use of the truck was 20,000 mileage use of the truck was 20,000 miles for the first year,the annual miles for the first year,the annual depreciation of first year should be depreciation of first year should be$2,000.$2,000.=20,000 miles*$0.10 per mile=20,000 miles*$0.10 per mile=$2,000=$2,000The sum of the years The sum of the years digital method and decline balance digital method and decline balance method are accelerated methods of method are accelerated methods of depreciation.depreciation.It is consistent with the matching It is consistent with the matching rule to allocate more depreciation to rule to allocate more depreciation to early years than to later years if early years than to later years if the benefits or services received in the benefits or services received in the early years are greater.the early years are greater.Accumulated depreciation is a contra Accumulated depreciation is a contra asset account,and its balance is asset account,and its balance is deducted from the asset account on deducted from the asset account on the balance sheet in a manner similar the balance sheet in a manner similar to the way the allowance for to the way the allowance for uncollectible accounts is deducted uncollectible accounts is deducted from account receivable.from account receivable.Dr.Depreciation expenseDr.Depreciation expense Cr.Accumulated depreciation Cr.Accumulated depreciation Intangible assets includesIntangible assets includesPatents(Patents(专利权）专利权）Copyrights(Copyrights(版权）版权）Trademarks(Trademarks(商标权）商标权）Franchises(Franchises(特许权）特许权）Leaseholds(Leaseholds(租赁权）租赁权）Deferred assets includesDeferred assets includesOrganization expensesOrganization expensesExpenditures incurred in major repair Expenditures incurred in major repair and improvement of the rented in and improvement of the rented in fixed assetsfixed assets谢谢你的阅读v知识就是财富v丰富你的人生6、最大的骄傲于最大的自卑都表示心灵的最软弱无力。、最大的骄傲于最大的自卑都表示心灵的最软弱无力。斯宾诺莎斯宾诺莎7、自知之明是最难得的知识。、自知之明是最难得的知识。西班牙西班牙8、勇气通往天堂，怯懦通往地狱。、勇气通往天堂，怯懦通往地狱。塞内加塞内加9、有时候读书是一种巧妙地避开思考的方法。、有时候读书是一种巧妙地避开思考的方法。赫尔普斯赫尔普斯10、阅读一切好书如同和过去最杰出的人谈话。、阅读一切好书如同和过去最杰出的人谈话。笛卡儿笛卡儿 Thank you拯畏怖汾关炉烹霉躲渠早膘岸缅兰辆坐蔬光膊列板哮瞥疹傻俘源拯割宜跟三叉神经痛-治疗三叉神经痛-治疗