金融英語(yǔ)：成本會(huì)計(jì)系統(tǒng)

Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:

成本會(huì)計(jì)系統(tǒng)通過(guò)使用永續(xù)盤(pán)存制和預(yù)定的制造費(fèi)用分配率定期提供產(chǎn)品的單位成本。為了介紹成本會(huì)計(jì)系統(tǒng)的基本概念，現(xiàn)舉一個(gè)簡(jiǎn)例來(lái)表述產(chǎn)品成本流程如下：

Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.(All figures are assumed)

材料的取得：在永續(xù)盤(pán)存制下，將借記材料盤(pán)存賬戶(hù)而非購(gòu)料賬戶(hù)。原料和工廠用物料都包括在盤(pán)存賬戶(hù)中。為每一類(lèi)原料設(shè)置的材料分類(lèi)卡構(gòu)成了輔助記錄。(數(shù)字都是假設(shè)的)

(1) Materials Inventory 1,000

Accounts Payable 1,000

(1)材料盤(pán)存　1,000

應(yīng)付賬款　 1,000

Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工廠工薪的記錄：工廠工薪總額中包括直接人工和間接人工。

(2)Factory Payroll 6,000

Factory Payroll Payable 6,000 (2)工廠工薪　 6,000

應(yīng)付工廠工薪　6,000

Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.

其他工廠成本記錄為制造費(fèi)用：除材料和人工成本以外的各個(gè)項(xiàng)目記入制造費(fèi)用賬戶(hù)。

(3) Factory Overhead 800

Accumulated Depreciation 200

Prepaid Insurance 150

Accrued Utilities Payable 100

Various Accounts 350 (3)制造費(fèi)用 　800

累計(jì)折舊　 200

預(yù)付保險(xiǎn)費(fèi)　150

應(yīng)計(jì)未付公用事業(yè)費(fèi)100

其他各賬戶(hù)　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.

這時(shí)，產(chǎn)品的全部成本已累積為材料盤(pán)存，工廠工薪和制造費(fèi)用等賬戶(hù)的借方余額?，F(xiàn)在就可以跟蹤這些成本，通過(guò)在制品和制成品賬戶(hù)轉(zhuǎn)至銷(xiāo)貨成本賬戶(hù)。

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.

原料和工廠用物料領(lǐng)用的記錄：這筆記錄反映將在生產(chǎn)中耗用的全部材料的領(lǐng)用(由領(lǐng)料單證明)。原料(即直接材料)應(yīng)直接借記在制品賬戶(hù)，工廠用物料(即間接材料)的成本則成為制造費(fèi)用的一部分。

(4) Work in Process 600

Factory Overhead 200

Materials Inventory 800 (4)在制品　　 600

制造費(fèi)用　 200

材料盤(pán)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).

工廠工薪分配的記錄：直接人工應(yīng)借記在制品賬戶(hù)，間接人工則借記制造費(fèi)用賬戶(hù)。工廠工薪的總額既已分配，工廠工薪賬戶(hù)留下的余額就等于零，把工廠工薪總額區(qū)分為直接人工和間接人工，要根據(jù)對(duì)工作說(shuō)明，工資率以及每一雇員的工作時(shí)數(shù)的詳細(xì)分析(由計(jì)時(shí)單這樣一些憑證證明)。

(5) Work in Process 500

Factory overhead 100

Factory payroll 600 (5)在制品 500

制造費(fèi)用 100

工廠工薪 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, direct labor costs or factory machine hours ).

制造費(fèi)用分配的記錄：大多數(shù)企業(yè)不是按照每期實(shí)際發(fā)生的制造費(fèi)用金額分配于該期內(nèi)制造的產(chǎn)品，而是按照反映全年總產(chǎn)量和全年制造費(fèi)用總額估計(jì)數(shù)的平均分配率來(lái)分配制造費(fèi)用。在計(jì)算預(yù)定制造費(fèi)用分配率時(shí)，要估計(jì)翌年的制造費(fèi)用總額，而后除以某種估計(jì)的工作量(例如直接人工小時(shí)，直接人工成本，或工廠機(jī)器工作小時(shí))。

(6) Work Process 1,200

Factory Overhead 1,200

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

制造費(fèi)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.

完工產(chǎn)品的記錄：這一分錄反映分配于完工產(chǎn)品的成本，并把這些成本從在制品賬戶(hù)轉(zhuǎn)入制成品賬戶(hù)。

(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.

假設(shè)該企業(yè)只生產(chǎn)一種產(chǎn)品，當(dāng)期的完工產(chǎn)量為1,000件，則產(chǎn)品單位成本為$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.

銷(xiāo)貨成本的記錄：這一分錄將已出售的制成品成本(700件@$2)轉(zhuǎn)入銷(xiāo)貨成本賬戶(hù)。

(8) Cost of Goods Sold 1,400

Finished Goods 1,400 (8)銷(xiāo)貨成本 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.

在年度內(nèi)各會(huì)計(jì)期期末，可望出現(xiàn)少分配或多分配制造費(fèi)用(例中為多分配制造費(fèi)用$50，在中期資產(chǎn)負(fù)債表上列示為遞延借項(xiàng)或遞延貸項(xiàng)。如金額不大，在年終時(shí)將結(jié)轉(zhuǎn)于銷(xiāo)貨成本賬戶(hù);如金額巨大，則可在在制品，制成品和銷(xiāo)貨成本等賬戶(hù)之間進(jìn)行分配。