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New Words
新单词
speciality n.
专业
within prep.
在．．．范围以内，在．．．里面
ensure v.
保证
procedure n.
程序
shape v.
成形
assemble v.
装配
appliances n.
装置，器具
refine v.
治炼
purify v.
纯化
ore n.
矿石
manufacture v.
制造
overhead n.
间接费用
miscellaneous adj.
杂项的
depreciation n.
折旧
foreman n.
工长，工头
subdivide v.
把．．．再分
variable adj.
可变的
category n.
种类，类目
consequently adv.
必然地
systematic adj.
系统的
logical adj.
逻辑的
extremely adv.
极度地，极其，非常
Phrases & Expressions
短语
cost accounting
成本会计
job-order cost accounting
分批成本会计
process cost accounting
分步成本会计
raw material
原材料
L:Good afternoon! Are you ready to write a summary of accounting?
教师：下午好！你们是否已准备好写会计学的概要呢？
B:Yes, we are reviewing what we've learned.
B：是的，我们正在复习已学过的课程。
L:Are you sure you understand this?
教师：你们是否已明白了呢？
A:No, we need to find out more.
学生A：不，我们需要进一步了解。
B:Mr.Li, can you give us some directions?
B：李老师，你能否给我们指点指点？
L:Yes. Cost accounting is a speciality within the field of accounting.
L：行。在会计学范畴内成本会计也是一门专业课。
One of the main tasks of any enterprise is to determine the sales price of the products or the cost of services that are provided by a company.
任何一家企业的主要任务之一是确定产品的销售价格或是公司提供的劳务费用。
A:How is sales price determined?
学生A：销售价格是怎样确定下来的？
L:To establish a sales price that ensures a profit,
教师：要确定销售价格而保证有利润，
first,the costs of making the product or providing the service must be determined.
首先就必须确定制造产品的费用或制造产品所需的一切劳务费用。
This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end.
这是成本会计的目的，为达到此目的要采用很多其它会计工作的程序。
B:Can you give some examples?
B：你能给我们举例子吗？
L:Well, in a plant raw materials are shaped or assembled into a product,
教师：行。在一个工厂里原材料过塑造或是装配成产品，
such as automobiles, appliances, furniture, clothing etc.
例如汽车，器具，家具和服装等。
As we know raw materials are also changed into some other kind of product,
我们知道原材料也要变成某些种类产品，
such as metals being refined, or purified,
例如金属是从矿石经过连续不断的加工
from their ores by means of a continuous process.
从治炼或纯化而得来的。
Some agricultural products-like sugar-are also refined this way.
某些农产品，如糖，也是通过这种方式提炼出来的。
A:This means that costs will change according to the manufacturing techniques.
学生A：这就是说成本费用要根据加工的技术而定。
L:So there are two principle methods of determining costs. The first method, job-order cost accounting,
教师：所以有两个主要方法确定成本。每一种方法是分批生产成本会计，
is suitable for use with the assembly type of manufacturing. The other method,
这适用于装配生产的生产方式。另一种，
process cost accounting, is suitable for use with the continuous-process type of manufacturing.
是分步成本会计，这适用于连续加工的生产方式。
B:What is job-order cost accounting?
学生B：什么是分批生产成本会计？
L:In job-order cost accounting, the accountant must first determine the prime, or direct,
教师：在分批生产成本会计中，会计必须首先确定其产品的主要成本或直接
cost of the product. The prime cost is the sum of diret material costs and direct labor costs.
成本。主要成本是直接材料消耗的总数和直接的生产劳动费用。
A:Are there any indirect costs?
学生A：还有什么间接的成本呢？
L:You know, the indirect costs are known as overhead and cover many different expenses,
教师：有。间接成本被企业一般管理费，
including the miscellaneous expenses of operating the plant. Depreciation, for example,
这包括了很多其他费用，例如折旧费，
is accounted for as overhead cost, as is the plant foreman's salary.
它是算在企业一般管理费内了，就像工头领班的薪水一样。
For the purpose of record keeping costs are subdivided into fixed, variable, and semivariable categories.
为了记帐，这种成本费再可分成固定可变性的和半可变性的三类入帐。
B:Are both direct and indirect cost variable?
B：直接成本和间接成本是否也都是可以变动的呢？
L:Of course, direct costs often change, affecting the cost of production and consequently the manufacturer's selling price.
教师：可以。直接成本经常变动而影响了生产成本，随之而来的是销售价格的波动。
Many indirect costs are also variable, some such as depreciation are generally fixed.
很多间接成本也有变动，但像折旧费之类一般是固定的。
Do you understand cost accounting now?
现在你们可明白了成本会计的含义吗？
A, B:Yes, thanks, Mr.Li.
学生A，B：现在明白了，谢谢李先生！
L:Cost accounting provides a systematic and logical process by which the cost of a product can be determined.
教师：成本会计提供了一个系统性和逻辑性的计算方法，用以确定产品生产的成本。
This cost can then be used as a basis for determining the best sales price of a product.
该成本是确定产品最佳销售价格基础，
It also provides management with an extremely valuable decision-making tool.
这也为管理提供了极有价值的决策性手段。
