实用会计英语unit3简明教程PPT课件

A. Look at the pictures and match them with the correct words in the box.
学 以 致 用
3-5
实用会计英语 / Practical Accounting English
MODULE 1
A. Reading material
1. Operations cycle of a merchandising business Major operational activities of merchandising businesses are purchases and sales of merchandise. A merchandising company begins its operations with purchases of goods from businesses (such as manufacturers, wholesalers, distributors etc.) ， and earns sales revenue through sales of merchandises. 2. Typical accounts relevant to merchandise operations
1. 商业企业经营循环 商业企业主要的经营活动是 采购和销售商品。一个商业企业 的经营始于从 ( 像制造商、批发 商和分销商等 ) 这样的企业采购 商品，并通过销售商品赚取销售 收入。 2. 和商业经营相关的典型 会计科目
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库存商品：在企业正常经营 范围内而持有的用于再销售 的商品。 销售收入：销售商品而获得 的收入。 商品销售成本：采购库存商 品和为了准备将库存商品用 于再销售而产生的花费。
3-6
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
B. Learn the new words and phrases in the passage and try to use them to make sentences. New Words
merchandise n. 商品, 货物 vt. 买卖, 经营 purchase vt. 采购、购买 manufacture vt. 制造 wholesaler n. 批发商 distributor n. 分销商 Inventory n. 存货 Prepare vt. 准备
Useful Expressions andRECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS
RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS
LESSON1 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE
1. Merchandise inventory 库存商品 商业企业购入的产品在包装后可直接用于销售，这样 的产品在商业企业叫 merchandise inventory( 库存商品 ) 。生产企业购入的是raw material( 原材料 )，需将其加工 生产成可供销售的finished products(产成品)。 2. Sales revenue 销售收入 服务企业的 revenue( 收入 ) 计入 service revenue 或 service fee科目；商业企业和工业企业销售产品取得的收 入计入sales revenue 科目。 在我国一般用“主营业务收 入”科目来记账。 3. Cost of merchandises sold (COMS) 商品销售成 本
3-2
实用会计英语 / Practical Accounting English
Guidance 学习指导
Contents
03
【Unit 03】
Accounting for Merchandising Business
1 2 3
3-3
【 LESSON 】
MERCHANDISING BUSINESS AND ITS OPERATING CYCLE
GOAL 学习目标
Have general knowledge of the operating cycle of a merchandising business and distinct features of its accounting system
3-4
实用会计英语 / Practical Accounting English
– – – Merchandise inventory: is the goods held for resale in the normal course of business. Sales revenue: is the revenue from selling of merchandises. Cost of merchandises sold (COMS): is the expense of buying and preparing merchandise inventory for resale.
实用会计英语
Practical Accounting English
实用会计英语 / Practical Accounting English
Unit 03 Accounting for Merchandising Business
1. Have general knowledge of the operating cycle of a merchandising business 2. Analyze and record purchase transactions for a merchandising business 3. Analyze and record sales transactions or a merchandising business
3-1
实用会计英语 / Practical Accounting English
Goals 学习目标
商业企业是指从事商品流通(买卖)的独立核算企业，主要包 括商业、粮食、物资供销、对外贸易和图书发行等企业。商业企 业的商品流通环节为购入、储存、销售。其购进的商品经过整理 、包装后，直接以原性能、状态进行销售，因此以“库存商品” 入账。 不同类型的商业企业有着各自的经营特点，对会计核算方 法要求也不同。因商品流通企业的经济活动主要是购销存活动， 所以对这类企业的会计核算主要侧重于采购成本和销售成本的核 算及商品流通费用的核算。