英語 英語 日語 日語 韓語 韓語 法語 法語 德語 德語 西班牙語 西班牙語 意大利語 意大利語 阿拉伯語 阿拉伯語 葡萄牙語 葡萄牙語 越南語 越南語 俄語 俄語 芬蘭語 芬蘭語 泰語 泰語 泰語 丹麥語 泰語 對外漢語

西方會計英語Unit two Cost and management accounti

時間:2005-12-30 16:00來源:互聯網 提供網友:bebttr   字體: [ ]
特別聲明:本欄目內容均從網絡收集或者網友提供,供僅參考試用,我們無法保證內容完整和正確。如果資料損害了您的權益,請與站長聯系,我們將及時刪除并致以歉意。
    (單詞翻譯:雙擊或拖選)

[00:04.28]Text 2.1   Overheads and their recove
[00:08.67]The costs of a business are of two types--direct and indirec
[00:13.43]The direct costs vary directly productio
[00:16.82]If one additional unit of production is made ,there will be a measurable increase in direct cos
[00:22.70]When one unit less in made,there will be similar measurable decrease in direct cost.
[00:28.19]Direct- or raw - material is normally the largest component1 of direct cos
[00:34.06]It includes all items of material that are of sufficient size to warrant the effort of charging directly to the jo
[00:40.91]Small item, such as glue ,paint and small quantities of nails,screws and rivets,do not merit the clerical effort involved in charging directly to the job,and would be recovered as an overhea
[00:53.32]Direct wages will vary directly with production where remuneration is based upon piecework onl
[00:59.72]This means that a specific amount is paid when a production operation is successfully finishe
[01:04.60]If it is not finished, no payment is made
[01:07.74]In this book it is assumed that direct labour is of this natur
[01:11.63]Many organisations remunerate labour on the basis of a large basic wage,topped up with a productivity bonu
[01:18.99]The basic element is paid regardless of the level of productio
[01:22.65]In such cases wages will not vary directly with production,and fall into the category of an indirect cost or overhea
[01:31.14]Overhead is a general term applied3 to all the costs involved in running a business,other than direct cost
[01:37.70]It covers the costs of running the works organisation2; product research and development; the administration of the busines
[01:45.17]selling and distributing the product;and the cost of raising finan
[01:49.82]Overheads are diverse, covering the whole of the business organisation
[01:54.29]The management accountant has the problem of allocating4 these costs to the individual product lines being manufacture
[02:00.48]Cost centr
[02:01.78]To help in this task, the organisation is split up into cost centre
[02:07.03]These are areas of activity to which are gathered all costs of a like natur
[02:11.81]A maintenance department, canteen and stores are examples cost centre
[02:17.06]Normally centres will identify with physical areas of the organisatio
[02:21.45]A stores cost centre is a physical area in which materials are kept,while awaiting issue to productio
[02:28.45]A centre may also not be identifiable with a physical are
[02:32.40]The finance cost centre will gather together all the costs of raising finance for the business,other than from owners or shareholder5
[02:40.37]It is a function of the administration department ,and cannot be identified with a physical area of the busines
[02:47.13]Where a cost centre has a product which is being manufactured, it is known as a product centr
[02:53.51]Examples are a machine shop which is machining parts for assembly into the saleable product in an assembly sho
[03:01.26]Where a centre has a product that is saleable,thus giving rise to an income,it is also known as a profit centr
[03:08.34]It is capable of showing a profit or loss its overall activitie
[03:13.15]Cost allocati
[03:15.13]The management accountant's task is to allocate6 the many ,diverse overheads, onto the cost of each product manufacture
[03:23.13]It is a major task requiring the use of many different bases of allocatio
[03:28.04]The allocation of direct cost to a product can be precis
[03:32.51]In the case of overhead allocation an element of logical guesstimatin enter
[03:38.04]There is a two-fold process, firstly to collect all overhead costs onto the product or profit centres
[03:44.84]and secondly7 to load the overheads onto each product passing through the centr
[03:50.19]Text 2.2  Costs in their proper pla
[03:55.08]The peanut butter approach to accounting8 is not a technique widely familiar to the UK's financial executive
[04:01.74]And yet, according to Professor Robert Kaplan of Harvard University ,if businesses do not become aware of the dangers of this strangely named type of accountin
[04:11.12]they risk making the wrong decisions and losing out to the competitio
[04:15.29]Kaplan is the co-author of a seminal9 work on management accountancy
[04:19.58]Unlike most tracts10 on this subject,Kaplan's book ,Relevance11 Lost,is surprisingly readable and makes a compelling case that conventional accounting techniques are ill-equipped to deal with modern manufacturin
[04:32.85]Kaplan pointed12 out, both in the book and in many articles before and after its 1987 publicatio
[04:38.91]that the modern factory environment was different from its equivalent only a decade ag
[04:44.81]Automation had replaced labour in the move to so-called world-class manufacturing,CAD-CAM and just-in-time production
[04:53.33]But the way of accounting for a manufacturing business had moved on in a centur
[04:58.87]Thus managers made important decisions about pricing and product mix with reference to figures which bore no resemblance to the true economics of making a batch13 of widgets or a custom-built moto
[05:10.60]Costs were apportioned14 to the products on the traditional basis of labour hours -an inappropriate approach given the automated15 environmen
[05:18.35]and Kaplan argued, equivalent to a random16 spreading of costs across the portfolio17 of products -the peanut -butter approac
[05:27.37]In the last chapter of his book, Kaplan and his co-author offered some solution
[05:32.41]Managers should pay more attention to non-financial criteria18 when making their decisions, they argue
[05:37.95]And they should scrutinise the precise make-up of the costs involved in opting19 to manufacture one product rather than another,abandoning the traditional accoutant's distinctions between fixed20 costs and variable costs,between direct and indirect cost
[05:53.93]Kaplan was one of the early exponents21 of so-called activity-based costing (ABC)
[05:59.71]Under this approach, managers strive to spot'cost-drivers',i.e the factors influencing the costs of the produc
[06:08.30]The philosophy of ABC proved alluring22 especially to the consultancy firms alert to a good marketing23 opportunit
[06:16.11]But although most of the big accountancy firms have in recent years taken on squads24 of ABC consultant25
[06:22.59]it has always been very difficult to tease out any example of ABC being used in practice
[06:28.41]The argument against identifying clients is usually that they are doing so well out of ABC that competitors should not be allowed to find ou


點擊收聽單詞發音收聽單詞發音  

1 component epSzv     
n.組成部分,成分,元件;adj.組成的,合成的
參考例句:
  • Each component is carefully checked before assembly.每個零件在裝配前都經過仔細檢查。
  • Blade and handle are the component parts of a knife.刀身和刀柄是一把刀的組成部分。
2 organisation organisation     
n.組織,安排,團體,有機休
參考例句:
  • The method of his organisation work is worth commending.他的組織工作的方法值得稱道。
  • His application for membership of the organisation was rejected.他想要加入該組織的申請遭到了拒絕。
3 applied Tz2zXA     
adj.應用的;v.應用,適用
參考例句:
  • She plans to take a course in applied linguistics.她打算學習應用語言學課程。
  • This cream is best applied to the face at night.這種乳霜最好晚上擦臉用。
4 allocating c2a5f190c01a38681c9217191537b1ac     
分配,分派( allocate的現在分詞 ); 把…撥給
參考例句:
  • Administrative practice generally follows the judicial model in allocating burdens of proof. 在分配舉證責任方面,行政實踐通常遵循司法模式。
  • A cyclical multiplexing technique, allocating resources in fixed-time slices. 以固定的時間片分配資源的循環復用技術。
5 shareholder VzPwU     
n.股東,股票持有人
參考例句:
  • The account department have prepare a financial statement for the shareholder.財務部為股東準備了一份財務報表。
  • A shareholder may transfer his shares in accordance with the law.股東持有的股份可以依法轉讓。
6 allocate ILnys     
vt.分配,分派;把…撥給;把…劃歸
參考例句:
  • You must allocate the money carefully.你們必須謹慎地分配錢。
  • They will allocate fund for housing.他們將撥出經費建房。
7 secondly cjazXx     
adv.第二,其次
參考例句:
  • Secondly,use your own head and present your point of view.第二,動腦筋提出自己的見解。
  • Secondly it is necessary to define the applied load.其次,需要確定所作用的載荷。
8 accounting nzSzsY     
n.會計,會計學,借貸對照表
參考例句:
  • A job fell vacant in the accounting department.財會部出現了一個空缺。
  • There's an accounting error in this entry.這筆賬目里有差錯。
9 seminal Qzrwo     
adj.影響深遠的;種子的
參考例句:
  • The reforms have been a seminal event in the history of the NHS.這些改革已成為英國國民保健制度史上影響深遠的一件大事。
  • The emperor's importance as a seminal figure of history won't be diminished.做為一個開創性歷史人物的重要性是不會減弱的。
10 tracts fcea36d422dccf9d9420a7dd83bea091     
大片土地( tract的名詞復數 ); 地帶; (體內的)道; (尤指宣揚宗教、倫理或政治的)短文
參考例句:
  • vast tracts of forest 大片大片的森林
  • There are tracts of desert in Australia. 澳大利亞有大片沙漠。
11 relevance gVAxg     
n.中肯,適當,關聯,相關性
參考例句:
  • Politicians' private lives have no relevance to their public roles.政治家的私生活與他們的公眾角色不相關。
  • Her ideas have lost all relevance to the modern world.她的想法與現代社會完全脫節。
12 pointed Il8zB4     
adj.尖的,直截了當的
參考例句:
  • He gave me a very sharp pointed pencil.他給我一支削得非常尖的鉛筆。
  • She wished to show Mrs.John Dashwood by this pointed invitation to her brother.她想通過對達茨伍德夫人提出直截了當的邀請向她的哥哥表示出來。
13 batch HQgyz     
n.一批(組,群);一批生產量
參考例句:
  • The first batch of cakes was burnt.第一爐蛋糕烤焦了。
  • I have a batch of letters to answer.我有一批信要回復。
14 apportioned b2f6717e4052e4c37470b1e123cb4961     
vt.分攤,分配(apportion的過去式與過去分詞形式)
參考例句:
  • They apportioned the land among members of the family. 他們把土地分給了家中各人。
  • The group leader apportioned them the duties for the week. 組長給他們分派了這星期的任務。 來自《現代漢英綜合大詞典》
15 automated fybzf9     
a.自動化的
參考例句:
  • The entire manufacturing process has been automated. 整個生產過程已自動化。
  • Automated Highway System (AHS) is recently regarded as one subsystem of Intelligent Transport System (ITS). 近年來自動公路系統(Automated Highway System,AHS),作為智能運輸系統的子系統之一越來越受到重視。
16 random HT9xd     
adj.隨機的;任意的;n.偶然的(或隨便的)行動
參考例句:
  • The list is arranged in a random order.名單排列不分先后。
  • On random inspection the meat was found to be bad.經抽查,發現肉變質了。
17 portfolio 9OzxZ     
n.公事包;文件夾;大臣及部長職位
參考例句:
  • He remembered her because she was carrying a large portfolio.他因為她帶著一個大公文包而記住了她。
  • He resigned his portfolio.他辭去了大臣職務。
18 criteria vafyC     
n.標準
參考例句:
  • The main criterion is value for money.主要的標準是錢要用得劃算。
  • There are strict criteria for inclusion in the competition.參賽的標準很嚴格。
19 opting e6a09ce5b5c8079c1654586c4e1dc5b3     
v.選擇,挑選( opt的現在分詞 )
參考例句:
  • What courses are most students opting for? 多數學生選什么課程? 來自《簡明英漢詞典》
  • Wells doesn't rule out opting out and then re-signing with Houston. 威爾斯沒有排除跳出合同再與火箭重簽的可能。 來自互聯網
20 fixed JsKzzj     
adj.固定的,不變的,準備好的;(計算機)固定的
參考例句:
  • Have you two fixed on a date for the wedding yet?你們倆選定婚期了嗎?
  • Once the aim is fixed,we should not change it arbitrarily.目標一旦確定,我們就不應該隨意改變。
21 exponents 2f711bc1acfc4fcc18827d8a2655a05f     
n.倡導者( exponent的名詞復數 );說明者;指數;能手
參考例句:
  • Its tendency to archaic language was tempered by the indolence of its exponents. 它的應用古語的趨勢卻被用語者的懶散所沖淡。 來自辭典例句
  • The exponents of this trend are trying to lead us towards capitalism. 這股思潮的代表人物是要把我們引導到資本主義方向上去。 來自互聯網
22 alluring zzUz1U     
adj.吸引人的,迷人的
參考例句:
  • The life in a big city is alluring for the young people. 大都市的生活對年輕人頗具誘惑力。
  • Lisette's large red mouth broke into a most alluring smile. 莉莎特的鮮紅的大嘴露出了一副極為誘人的微笑。
23 marketing Boez7e     
n.行銷,在市場的買賣,買東西
參考例句:
  • They are developing marketing network.他們正在發展銷售網絡。
  • He often goes marketing.他經常去市場做生意。
24 squads 8619d441bfe4eb21115575957da0ba3e     
n.(軍隊中的)班( squad的名詞復數 );(暗殺)小組;體育運動的運動(代表)隊;(對付某類犯罪活動的)警察隊伍
參考例句:
  • Anti-riot squads were called out to deal with the situation. 防暴隊奉命出動以對付這一局勢。 來自辭典例句
  • Three squads constitute a platoon. 三個班組成一個排。 來自辭典例句
25 consultant 2v0zp3     
n.顧問;會診醫師,專科醫生
參考例句:
  • He is a consultant on law affairs to the mayor.他是市長的一個法律顧問。
  • Originally,Gar had agreed to come up as a consultant.原來,加爾只答應來充當我們的顧問。
本文本內容來源于互聯網抓取和網友提交,僅供參考,部分欄目沒有內容,如果您有更合適的內容,歡迎點擊提交分享給大家。
------分隔線----------------------------
TAG標簽:   會計英語  會計英語
頂一下
(110)
99.1%
踩一下
(1)
0.90000000000001%
最新評論 查看所有評論
發表評論 查看所有評論
請自覺遵守互聯網相關的政策法規,嚴禁發布色情、暴力、反動的言論。
評價:
表情:
驗證碼:
聽力搜索
推薦頻道
論壇新貼
? 弃婿归来叶凡小说免费阅读全文