简明会计英语教程教学课件作者牛国崎unit18.ppt

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1、Unit18Whatiscostaccounting?12433518.1aWhatareabsolutecostsandrelativecosts?18.1bWhatarevariablecostsandfixedcosts?18.1cWhatarethetotalcostandunitcostformulas?18.1dWhatistheunitcostequation?18.1eWhatiscostaccounting?下一页返回Unit18Whatiscostaccounting?67938

2、18.2Coreaccountingterms18.3Extendedwords18.4Notes18.5Reinforcementexercise上一页返回1018.6Accounting-relatedknowledgeHowtoconductcostaccountinginsmallandmedium-sizedbusinesses?下一页Unit18Whatiscostaccounting?1118.7ExtendedreadingWhatisarelevantcost?上一页返回Unit1

3、8Whatiscostaccounting?Coretermsreminder核心术语提示成本核算绝对成本相对成本可变成本固定成本机会成本生产单位最低总成本盈亏临界成本点公式生产成本底线利润下一页返回Unit18Whatiscostaccounting?costaccountingabsolutecostrelativecostvariablecostfixedcostopportunitycostunitofproductionminimumtotalcostbreakevencost-point

4、formulaproductioncostbottomlineprofit上一页返回18.1aWhatareabsolutecostsandrelativecosts?Costisimportanttoallindustry.Costscanbedividedintotwogeneralclasses:absolutecostsandrelativecosts.Absolutecostmeasuresthelossinvalueofassets.Relativecostinvolvesacompar

5、isonbetweenthechosencourseofactionandthecourseofactionthatwasrejected.Thiscostofthealternativeaction — theactionnottaken — isoftencalledthe“opportunitycost”.返回18.1bWhatarevariablecostsandfixedcosts?Costsaredividedintotwotypes:variablecostsandfixedcost

6、s.Variablecostsvaryperunitofproduction.Forexample,theymaybethecostpercubicmeterofwoodyarded,percubicmeterofdirtexcavated,etc.Fixedcosts,ontheotherhand,areincurredonlyonceandasadditionalunitsofproductionareproduced,theunitcostsfall.Examplesoffixedcostsw

7、ouldbeequipmentmove-incostsandroadaccesscosts.返回18.1cWhatarethetotalcostandunitcostformulas?Asharvestingoperationsbecomemorecomplicatedandinvolvebothfixedandvariablecosts,thereusuallyismorethanonewaytoaccomplishagiventask.Itmaybepossibletochangethequa

8、ntityofoneorbothtypesofcost,andthustoarriveataminimumtotalcost.Mathematically,therelationshipexistingbetweenvolumeofproductionandcostscanbeexpressedbythefollowingequations:返回18.1dWhatistheunitcostequation?Theuseofbreakevenandminimum-cos