金融英语综合辅导

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应计未付公用事业费100 其他各账户 350

At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account. 这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。

Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition （evidenced by the material requisitions） of all materials to be used in production. Raw materials（or direct materials） are charged directly to the Work in Process account. Costs of factory supplies（or indirect materials） become part of factory overhead. 原料和工厂用物料领用的记录：这笔记录反映将在生产中耗用的全部材料的领用（由领料单证明）。原料（即直接材料）应直接借记在制品账户，工厂用物料（即间接材料）的成本则成为制造费用的一部分。

（4） Work in Process 600 Factory Overhead 200

Materials Inventory 800 （4）在制品 600 制造费用 200 材料盘存 800

Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee （evidenced by such documents as the time tickets）. 工厂工薪分配的记录：直接人工应借记在制品账户，间接人工则借记制造费用账户。工厂工薪的总额既已分配，工厂工薪账户留下的余额就等于零，把工厂工薪总额区分为直接人工和间接人工，要根据对工作说明，工资率以及每一雇员的工作时数的详细分析（由计时单这样一些凭证证明）。

（5） Work in Process 500 Factory overhead 100

Factory payroll 600 （5）在制品 500 制造费用 100 工厂工薪 600

Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year's total factory overhead cost and dividing it by an estimate of some unit of activity （such as direct labor hours,

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direct labor costs or factory machine hours ）. 制造费用分配的记录：大多数企业不是按照每期实际发生的制造费用金额分配于该期内制造的产品，而是按照反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。在计算预定制造费用分配率时，要估计翌年的制造费用总额，而后除以某种估计的工作量（例如直接人工小时，直接人工成本，或工厂机器工作小时）。

（6） Work Process 1,200 Factory Overhead 1,200

（240% of direct labor cost） （6）在制品 1,200 制造费用 1,200

（直接人工成本的240%）

Recording Completed Production:This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods. 完工产品的记录：这一分录反映分配于完工产品的成本，并把这些成本从在制品账户转入制成品账户。

（7） Finished Goods 2,000 Work in Process 2,000 （7）制成品 2,000 在制品 2,000

Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2. 假设该企业只生产一种产品，当期的完工产量为1,000件，则产品单位成本为$2.

Recording Cost of Goods Sold:This entry transfers the cost of finished products sold （700 unit @ $2） to the Cost of Goods Sold account. 销货成本的记录：这一分录将已出售的制成品成本（700件@$2）转入销货成本账户。

（8） Cost of Goods Sold 1,400

Finished Goods 1,400 （8）销货成本 1,400 制成品 1,400

Under-or overapplied overhead （an overapplied overhead $50 in our example ） is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts. 在年度内各会计期期末，可望出现少分配或多分配制造费用（例中为多分配制造费用$50，在中期资产负债表上列示为递延借项或递延贷项。如金额不大，在年终时将结转于销货成本账户；如金额巨大，则可在在制品，制成品和销货成本等账户之间进行分配。

支票英语用语-金融英语

支票薄

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cheque book 支票陈票人 cheque drawer 持票人

cheque holder 不记名支票

cheque to bearer||bearer cheque 记名支票||认人支票 cheque to order 到期支票

antedated cheque 未到期支票

postdated cheque 保付支票

certified cheque 未获兑现支票，退票 returned cheque 横线支票

crossed cheque 普通横线

general crossing 特别横线

special crossing 空白支票 blank cheque

失效支票，过期支票 stale cheque 普通支票 open cheque

打10%折扣的10000元支票，（即9000元） a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金||兑现 to cash a cheque 清理票款

to clear a cheque 保证兑现

to certify a cheque 填写支票数额

to fill up a cheque 支票上划线

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to cross a cheque 开发支票

to make out a cheque 签发支票，开立支票

to draw a cheque||to issue a cheque 透支支票

to overdraw a cheque 背书支票

to endorse a cheque 请付票款||清付票款

to pay a cheque||to honour a cheque 支票退票

to dishonour a cheque 拒付支票

to refuse a cheque 拒付支票

to stop payment of a cheque 提示要求付款

to present for payment 见票即付持票人 payable to bearer 支付指定人

payable to order 已过期||无效

out of date||stale 请给出票人

R/D||refer to drawer 存款不足

N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 文字与数字不一致

words and figures differ 支票交换时间已过 account closed 更改处应加盖印章

alterations require initials 交换时间已过

effects not cleared 停止付款

payment stopped 支票毁损

cheque mutilated

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