对外经贸会计专业相关资料英文版).ppt

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1、ACCOUNTINGFORMERCHANDISINGACTIVITIESChapter61OperatingCycleofaMerchandisingCompanyOperatingcycle营业周期---Theaverageperiodbetweenthepurchaseofmerchandiseandtheconversionofthismerchandisebackintocash.2OperatingCycleofaMerchandisingCompany1.Purchaseofmerchandise3.Collectionofthereceiv

2、ables2.SaleofmerchandiseonaccountCashInventoryAccountsReceivableCashsales3ComparingMerchandisingActivitieswithManufacturingActivitiesMerchandisingCompanyPurchaseinventoryinready-to-sellcondition.ManufacturingCompanyManufactureinventoryandhavealongerandmorecomplexoperatingcycle4In

3、comeStatementofaMerchandisingCompanyCostofgoodssold销货成本representstheexpenseofgoodsthataresoldtocustomers.Grossprofitisausefulmeansofmeasuringtheprofitabilityofsalestransactions.5WhatAccountingInformationDoesaMerchandisingCompanyNeed?FinancialReportingRequirementsDailyBusinessOper

4、atingRequirementsSpecialReportingRequirementsExamplesRevenuesExpensesCustomerLedgersTaxReports6GeneralLedgerAccountsAlthoughgeneralledgeraccountsprovideusefulinformation,theydonotprovidemuchofthedetailedinformationneededinthedailybusinessoperations.Whoowesusmoney?7SubsidiaryLedge

5、rs明细分类账:ASourceofNeededDetailsControllingAccount统制账户8SubsidiaryLedgersAccountsreceivable(subsidiary)ledger应收账款明细账--AlistofallthechargecustomersandtheirrespectivebalanceAccountspayable(subsidiary)ledger应付账款明细账--AlistofallsuppliersandtheirrespectivebalanceInventorysubsidiaryledger存

6、货明细账(p.227)--separateaccountforeachtypeofproductinthecompany’sinventory9SubsidiaryLedgersAccountsreceivableledgerName:___________________________________________Address:_________________________________________DateItemPostDebitCreditBalanceRef.1011TwoApproachesUsedinAccountingfor

7、MerchandiseTransactionsPerpetualInventorySystemPeriodicInventorySystem12PerpetualInventorySystem永续盘存制Theinventoryaccountiscontinuouslyupdatedtoreflectitemsonhand.Let’slookatsomeentries!13PerpetualInventorySystemOnSeptember5,WorleyCo.purchased100laserlightsforresalefor$30perunitfr

8、omElectronicCityonaccount.14PerpetualInv