實(shí)用會(huì)計(jì)英語(yǔ)unit3

實(shí)用會(huì)計(jì)英語(yǔ)PracticalAccountingEnglishUnit03

AccountingforMerchandisingBusinessGoals學(xué)習(xí)目標(biāo)1.Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusiness2.Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3.Analyzeandrecordsalestransactionsoramerchandisingbusiness3-1Guidance

學(xué)習(xí)指導(dǎo)商業(yè)企業(yè)是指從事商品流通(買賣)的獨(dú)立核算企業(yè)，主要包括商業(yè)、糧食、物資供銷、對(duì)外貿(mào)易和圖書發(fā)行等企業(yè)。商業(yè)企業(yè)的商品流通環(huán)節(jié)為購(gòu)入、儲(chǔ)存、銷售。其購(gòu)進(jìn)的商品經(jīng)過(guò)整理、包裝后，直接以原性能、狀態(tài)進(jìn)行銷售，因此以“庫(kù)存商品”入賬。不同類型的商業(yè)企業(yè)有著各自的經(jīng)營(yíng)特點(diǎn)，對(duì)會(huì)計(jì)核算方法要求也不同。因商品流通企業(yè)的經(jīng)濟(jì)活動(dòng)主要是購(gòu)銷存活動(dòng)，所以對(duì)這類企業(yè)的會(huì)計(jì)核算主要側(cè)重于采購(gòu)成本和銷售成本的核算及商品流通費(fèi)用的核算。3-2Contents【Unit

03】213【LESSON

】MERCHANDISINGBUSINESSANDITSOPERATINGCYCLE【LESSON】RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESS【LESSON

】RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSAccountingforMerchandisingBusiness033-3LESSON1

MERCHANDISINGBUSINESSANDITSOPERATINGCYCLEGOAL學(xué)習(xí)目標(biāo)

Havegeneralknowledgeoftheoperatingcycleofamerchandisingbusinessanddistinctfeaturesofitsaccountingsystem3-4A.Lookatthepicturesandmatchthemwiththecorrectwordsinthebox.MODULE1

學(xué)以致用3-5MODULE2

手不釋卷1.OperationscycleofamerchandisingbusinessMajoroperationalactivitiesofmerchandisingbusinessesarepurchasesandsalesofmerchandise.Amerchandisingcompanybeginsitsoperationswithpurchasesofgoodsfrombusinesses(suchasmanufacturers,wholesalers,distributorsetc.)，andearnssalesrevenuethroughsalesofmerchandises.2.TypicalaccountsrelevanttomerchandiseoperationsMerchandiseinventory:isthegoodsheldforresaleinthenormalcourseofbusiness.Salesrevenue:istherevenuefromsellingofmerchandises.Costofmerchandisessold(COMS):istheexpenseofbuyingandpreparingmerchandiseinventoryforresale.1.商業(yè)企業(yè)經(jīng)營(yíng)循環(huán)商業(yè)企業(yè)主要的經(jīng)營(yíng)活動(dòng)是采購(gòu)和銷售商品。一個(gè)商業(yè)企業(yè)的經(jīng)營(yíng)始于從(像制造商、批發(fā)商和分銷商等)這樣的企業(yè)采購(gòu)商品，并通過(guò)銷售商品賺取銷售收入。2.和商業(yè)經(jīng)營(yíng)相關(guān)的典型會(huì)計(jì)科目庫(kù)存商品：在企業(yè)正常經(jīng)營(yíng)范圍內(nèi)而持有的用于再銷售的商品。銷售收入：銷售商品而獲得的收入。商品銷售成本：采購(gòu)庫(kù)存商品和為了準(zhǔn)備將庫(kù)存商品用于再銷售而產(chǎn)生的花費(fèi)。A.Readingmaterial3-6B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsmerchandisen.商品,貨物vt.買賣,經(jīng)營(yíng)purchasevt.采購(gòu)、購(gòu)買manufacturevt.制造wholesalern.批發(fā)商distributorn.分銷商Inventoryn.存貨Preparevt.準(zhǔn)備UsefulExpressionsandKnowledge

1.Merchandiseinventory庫(kù)存商品商業(yè)企業(yè)購(gòu)入的產(chǎn)品在包裝后可直接用于銷售，這樣的產(chǎn)品在商業(yè)企業(yè)叫merchandiseinventory(庫(kù)存商品)。生產(chǎn)企業(yè)購(gòu)入的是rawmaterial(原材料)，需將其加工生產(chǎn)成可供銷售的finishedproducts(產(chǎn)成品)。2.Salesrevenue銷售收入服務(wù)企業(yè)的revenue(收入)計(jì)入servicerevenue或servicefee科目；商業(yè)企業(yè)和工業(yè)企業(yè)銷售產(chǎn)品取得的收入計(jì)入salesrevenue科目。在我國(guó)一般用“主營(yíng)業(yè)務(wù)收入”科目來(lái)記賬。3.Costofmerchandisessold(COMS)商品銷售成本3-7MODULE3

博學(xué)多才

A.Visittherelevantwebsitesandlearnsomeusefulinformation.

1./view/e919d4b47aeaf14075180c002664a1a3.html推薦理由：比較全面的英文商業(yè)企業(yè)會(huì)計(jì)核算講義。2./Presentation/vjyaser-374011-accounting-merchandising-business-chap005-educationppt-powerpoint/推薦理由：專業(yè)網(wǎng)站，教授英語(yǔ)商業(yè)企業(yè)會(huì)計(jì)核算，動(dòng)態(tài)演示，效果好。3-8MODULE3

博學(xué)多才D.2010世界500強(qiáng)前50強(qiáng)中的商業(yè)企業(yè)(見(jiàn)Exhibit3-1)3-9LESSON2

RECORDPURCHASETRANSACTIONSFORMERCHANDISINGBUSINESSGOAL學(xué)習(xí)目標(biāo)Analyzeandrecordpurchasetransactionsforamerchandisingbusiness3-10B.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

學(xué)以致用3-111.

(現(xiàn)購(gòu))requiresimmediatecashpayment.2.

(賒購(gòu))allowthepurchaserstomakepaymentwithinacertainperiodoftimeratherthanpayingmoneyatthepointofpurchasetransaction.3.

(采購(gòu)發(fā)票)wouldbepayablewithinthirtydaysofreceipt.4.Weusuallyget3%

(折扣)fromtheEuropeanexporters.5.Heowedme￡1000butcouldonlypayhalfthat

(數(shù)額).6.Whenwillyou

(歸還)mycarkey?MODULE2

手不釋卷Accordingtothetermsofpayment,purchasecanbedividedintocashpurchaseandcreditpurchase.1.CashpurchaseCashpurchaserequiresimmediatecashpaymentatthepresentofpurchase.Thejournalentrytorecordthecashpurchaseonthebasisofpurchaseinvoiceis:

Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Cashatbank(or,cashonhand)$(amountonpurchaseinvoice)2.CreditpurchaseCreditpurchaseallowsthepurchasertomakepaymentwithinacertainperiodoftimeinthefuture.Thisperiodiscalledthecreditperiod.Thejournalentrytorecordthecreditpurchaseonthebasisofpurchaseinvoiceis:Dr:Merchandiseinventory$(amountonpurchaseinvoice)Cr:Accountspayable$(amountonpurchaseinvoice)根據(jù)支付條款不同，采購(gòu)可分為現(xiàn)購(gòu)和賒購(gòu)。1.現(xiàn)購(gòu)現(xiàn)購(gòu)要求采購(gòu)發(fā)生時(shí)立刻支付現(xiàn)金。以采購(gòu)發(fā)票為依據(jù)，現(xiàn)購(gòu)應(yīng)編制會(huì)計(jì)分錄如下：借方：庫(kù)存商品$(采購(gòu)發(fā)票上的金額)貸方：銀行存款(或，庫(kù)存現(xiàn)金)$(采購(gòu)發(fā)票上的金額)2.賒購(gòu)賒購(gòu)允許采購(gòu)方在未來(lái)的一段特定時(shí)期內(nèi)支付貨款。這段時(shí)間叫做信用期。以采購(gòu)發(fā)票為依據(jù)，賒購(gòu)應(yīng)編制會(huì)計(jì)分錄如下：借方：庫(kù)存商品$(采購(gòu)發(fā)票上的金額)貸方：應(yīng)付賬款$(采購(gòu)發(fā)票上的金額)A.Readingmaterial3-12MODULE2

手不釋卷3.DiscountTherearetwotypesofdiscounts:tradediscountsandearlysettlementdiscounts3.1TradediscountsTradediscountsaregiventotryandincreasethevolumeofsalesbeingmadebysupplier.Byreducingthesellingprice,buyingitemsinbulkthenbecomesmoreattractive.Forexample,ifcompanyAbuysover1000items,thesuppliermightbeabletodropthepriceofthoseitemsby5%.Accountingfortradediscount:deductthetradediscountatthepointofsale,recordthenettransactionamount,anddonotrecordthetradediscountseparately.3.2EarlysettlementdiscountsEarlysettlementdiscountsencouragespeopletopayforitemsmuchquicker.Ifthebuyerpaysforthegoodswithinasettimelimit,itwillreceivea%discount.Forexample,acashdiscountof3%isofferedtoanycustomerswhopaywithin14days.Accountingforsettlementdiscounts:supplier,whogivesitscustomersadiscount-knownasdiscountallowed(or,recordassalesdiscount);buyer,whoreceiveadiscountfromasupplier–knownasdiscountreceived(or,directlydeducttheamountofdiscountfromthepurchaseprice).3.3purchasediscountAsellermayofferthebuyercredittermsthatincludeadiscountforearlypayment.Thisdiscountisanearlysettlementdiscountaswementionedbefore.Itisreferredtoasthepurchasediscounttothebuyer.Inthisbook,weaccountthisdiscountasthereductionofthecostofmerchandisepurchased.Dr:Accountspayable-SoftCo.$(amountonpurchaseinvoice)Cr:Merchandiseinventory-Sanddisc$(amountofthediscount)Cashatbank$(amountpaidtothesupplier)3.采購(gòu)折扣銷售方有時(shí)向買方提供信用條款中包括因提前支付貨款而獲得的折扣。這種折扣對(duì)于買方來(lái)說(shuō)就是采購(gòu)折扣。這將減少商品的采購(gòu)成本3-13MODULE2

手不釋卷4.PurchasereturnandallowanceTherearetwotypesofreturns:apurchasereturnisreturnoutwards,whileasalesreturnisreturninwards.Defectiveordissatisfiedmerchandisesreturnedtotheseller(purchasereturn)orallowancesgrantedbytheseller(purchaseallowances)forthesemerchandisesarerecordedinthepurchasereturnsandallowancesaccount.Astotheseller,itisreferredtoasthesalesreturnsandallowances.Iforiginallyacashpurchase,recordpurchasereturnasallowanceas:Dr:Cashatbank(or,cashonhand)$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)Iforiginallyacreditpurchase,recordpurchasereturnasallowanceas:Dr:Accountspayable$(amountofgoodsreturnedorallowancereceived)Cr:merchandiseinventory$(amountofgoodsreturnedorallowancereceived)4.采購(gòu)?fù)嘶嘏c折讓采購(gòu)?fù)嘶嘏c折讓是采購(gòu)方將次品或不盡人意的商品退給銷售方(采購(gòu)?fù)嘶?或獲得銷售方給予的補(bǔ)償(采購(gòu)折讓)。3-14B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsdividevt.&vi.分,劃分immediateadj.立即的,即刻的payableadj.應(yīng)付的allowancen.補(bǔ)助,補(bǔ)償defectiveadj.有缺陷的，殘次的dissatisfiedadj.感到不滿的，差強(qiáng)人意的UsefulExpressionsandKnowledge1.accordingto依照，根據(jù)…2.onthebasisof以…為根據(jù)，在…基礎(chǔ)上3.purchaseinvoice采購(gòu)發(fā)票4.acertainperiodoftime一段特定的時(shí)期5.creditperiod信用期信用期是銷售方給與客戶賒銷的賬期。如，某項(xiàng)交易銷售方給客戶30天的信用體，是客戶指該交易的發(fā)票日期后30天內(nèi)還款。7.costofmerchandise商品成本Cost在日常英語(yǔ)中可用作成本、費(fèi)用、付出(代價(jià))等意思來(lái)用。在會(huì)計(jì)英語(yǔ)中，通常固定翻譯成“成本”，而會(huì)計(jì)中的“費(fèi)用”通常用expense來(lái)表示。8.Purchasereturnandallowance采購(gòu)?fù)嘶嘏c折讓9.referto指(的是)，把…歸類為3-15C.Testyourunderstanding

下面是BPT貿(mào)易公司在2011年1月份的幾筆采購(gòu)業(yè)務(wù)。Monica希望你根據(jù)所學(xué)的知識(shí)將這幾筆業(yè)務(wù)登記入BPT的GeneralJournal。1.Cashpurchaseandcreditpurchase

Transaction1CashpurchaseJan.6th2011,BPTCo.purchasedvideodiscsfromBrownTechCo.for$80,000;theamountwaspaidimmediatelybycash.Pleaserecordthistransactioninthegeneraljournal.

Transaction2CreditPurchaseJan.9th2011,BPTCo.purchasedflashdiscsfromTomasCo.for$120,000oncredit.Pleaserecordthistransactioninthegeneraljournal.2.Purchasediscount

Transaction3CreditpurchaseJan.12th2011,BPTCo.purchased$150,000sanddiscsfromSoftCo.,withpurchasetermof1/15,n/30.Pleaserecordthistransactioninthegeneraljournal.

Transaction4InvoicepaidwithinthediscountperiodJan.18th2011,BPTCo.paidofftheinvoiceof$150,000bybankchequeNo.131.Pleaserecordthistransactioninthegeneraljournal.3.Purchasereturnandallowance

Transaction5purchasereturnandreceiveremittanceJan.21stBPTCo.returned$2,000ofdefectivesanddiscsbacktoSoftCo.,andreceived$2,000remittancefromSoftCo.Pleaserecordthistransactioninthegeneraljournal.3-16MODULE3

博學(xué)多才A.Helpyourunderstanding

1.采購(gòu)折扣Discount(折扣)包括tradediscount(商業(yè)折扣)和settlementdiscount(現(xiàn)金折扣)。會(huì)計(jì)英語(yǔ)中所說(shuō)的purchasediscount(采購(gòu)折扣)是指銷售方為敦促顧客盡早付清貨款而提供的一種價(jià)格優(yōu)惠。例如，Ａ公司從Ｂ公司采購(gòu)商品30000元，對(duì)方允許的付款條件為2/10，n/30。如果A公司在10日內(nèi)付款，只須付29400元；如果在30天內(nèi)付款，則須付全額30，000。采購(gòu)方獲得的purchasediscount可用來(lái)沖減商品(或材料)的采購(gòu)成本，也可先記入purchasediscount或discountreceived賬戶。這一折扣對(duì)于銷售方來(lái)說(shuō)是salesdiscount(銷售折扣或現(xiàn)金折扣)，我國(guó)一般將現(xiàn)金折扣計(jì)入financialexpense(財(cái)務(wù)費(fèi)用)科目。在會(huì)計(jì)英語(yǔ)中，有些企業(yè)將這種現(xiàn)金折扣看作salesrevenue減少，直接沖減當(dāng)期的銷售收入，是毛利潤(rùn)減少；也有企業(yè)將該種折扣看作一般費(fèi)用，使凈利潤(rùn)減少。3-17MODULE3

博學(xué)多才B.Documentrelatedtopurchasereturnandallowance

LookatExhibit3-2,whichshowsthesampledebit/creditmemo,whenthereispurchasereturnorallowance,buyerusuallysendstheselleradebitmemo,informstheselleroftheamountthebuyerproposestodecreasetheaccountspayabletotheseller,andstatesthereasonsforthereturnortherequestforapricereduction.3-183-19LESSON3

RECORDSALESTRANSACTIONSFORMERCHANDISINGBUSINESSGOAL學(xué)習(xí)目標(biāo)Analyzeandrecordsalestransactionsforamerchandisingbusiness3-20A.Fillintheblankswiththeproperwordsandexpressionsgivenbelow,changingtheformifnecessary.MODULE1

學(xué)以致用3-211.Pleasebringtheoriginal

(銷售發(fā)票).2.

(銷售退回與折讓)istheoffsettingaccounttosalesrevenueaccount.3.Creditpurchaseallowsthepurchasertomakepaymentwithinthe

(信用期).4.Inthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesa

(信用備忘錄).5.C.O.D.istheshortformof

(貨到付款)undercashsales.6.Whenthecustomerpaystheamount,

(應(yīng)收賬款)isdecreasedandcashisincreased.MODULE2

手不釋卷Amerchandisingcompanyearnssalesrevenuethroughsalesofmerchandises.Salescanbedividedintocashsalesandcreditsales.1.CashsalesCashsalesrequiresimmediatecashpaymentfrompurchaser.Itisusuallyabbreviatedinshortform‘C.O.D’.Thejournalentrytorecordcashsalesonthebasisofsalesinvoiceis:Dr:Cashatbank(or,Cashonhand)$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)2.CreditsalesCreditsalesallowsthepurchaserstomakepaymentwithinacertainperiod(creditperiod)oftimeafterthetransactionshastakenplace.Itisusuallyabbreviatedinshortform‘1/n,n/30’.Thejournalentrytorecordthecreditsalesonthebasisofsalesinvoiceis:Dr:Accountsreceivable$(amountonsalesinvoice)Cr:Salesrevenue$(amountonsalesinvoice)Whenthecustomerpaystheamount,accountsreceivableisdecreasedandcashisincreased.Thejournalentryis:Dr:Cashatbank(or,Cashonhand)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)商業(yè)企業(yè)通過(guò)銷售商品獲得銷售收入。銷售可分為現(xiàn)銷和賒銷。1.現(xiàn)銷現(xiàn)銷要求采購(gòu)方在業(yè)務(wù)發(fā)生時(shí)立即支付貨款，通?？s寫為“C.O.D”(貨到付款)。以銷售發(fā)票為依據(jù)，現(xiàn)銷應(yīng)編制會(huì)計(jì)分錄如下：借方：庫(kù)存現(xiàn)金(或，銀行存款)$(銷售發(fā)票上的金額)貸方：銷售收入$(銷售發(fā)票上的金額)2.賒銷賒銷允許采購(gòu)方在交易發(fā)生后一段特定時(shí)期內(nèi)(信用期)支付貨款，通?？s寫成“1/n,n/30”。以銷售發(fā)票為依據(jù)，現(xiàn)銷應(yīng)編制會(huì)計(jì)分錄如下：

借方：應(yīng)收賬款$(銷售發(fā)票上的金額)貸方：銷售收入$(銷售發(fā)票上的金額)當(dāng)客戶支付款項(xiàng)后，應(yīng)付賬款減少，現(xiàn)金增加，編制分類如下：

借方：庫(kù)存現(xiàn)金(或，銀行存款)$(實(shí)際收到的貨款)貸方：應(yīng)收賬款$(銷售發(fā)票上的金額)A.Readingmaterial3-22MODULE2

手不釋卷3.RealizethecostofmerchandisessoldThecostofmerchandisessoldisrecordedatthesametimeasthesale.Thejournalentryisrecordedas:Dr:Costofmerchandisessold$(costofmerchandisessold)Cr:Merchandiseinventory$(costofmerchandisessold)4.SalesdiscountAsameansofencouragingthebuyertopaybeforetheendofthecreditperiod,sellercouldofferadiscount,calledsalesdiscount.Itisusuallyrecordedinfinancialexpense(or,salesdiscount)account.Thejournalentryisrecordedas:Dr:Salesdiscount(or,financialexpense)$(amountofdiscountoffered)Cashonhand(or,Cashatbank)$(amountreceived)Cr:Accountsreceivable$(amountonsalesinvoice)3.確認(rèn)商品銷售成品我們應(yīng)在銷售業(yè)務(wù)發(fā)生的同時(shí)結(jié)轉(zhuǎn)商品銷售成本，并編制會(huì)計(jì)分錄如下：借方：商品銷售成本$(商品銷售成本)貸方：庫(kù)存商品$(商品銷售成本)4.銷售折扣銷售方可提供銷售折扣來(lái)作為鼓勵(lì)買方在信用期之前支付貨款的一種手段。這種折扣通常計(jì)入財(cái)務(wù)費(fèi)用科目，并編制如下會(huì)計(jì)分錄：借方：財(cái)務(wù)費(fèi)用—銷售折扣$(銷售折扣數(shù)額)庫(kù)存現(xiàn)金(或，銀行存款)$(實(shí)際收到的貨款)貸方：應(yīng)收賬款$(銷售發(fā)票上的數(shù)額)3-23MODULE2

手不釋卷5.SalesReturnsandAllowancesSalesreturnisthemerchandisereturnsbacktothesellerbecauseofdefectsordissatisfaction.Salesallowanceisthereductioninthesellingpriceofgoodsbecauseofaparticularproblemsuchasbreakage,qualitydeficiencyandincorrectquantity,etc.Salesreturnandallowanceisacontrarevenueaccount.Thejournalentryisrecordedas:Dr:SalesreturnsandallowancesCr:CashatbankInthecaseofcreditsale,whentherearesalesreturnsandallowances,thesellernormallyissuesacreditmemo(ThesampleofcreditmemoisillustratedinthischapterLesson2Module3partB)tothepurchaser.5.銷售退回與折讓銷售退回是商品不盡人意或質(zhì)量不合格而被購(gòu)買方退回。銷售折讓是因商品破損，質(zhì)量不合格，發(fā)貨錯(cuò)誤等各種特殊原因而對(duì)買方在價(jià)格上給予的折扣。銷售退回與折讓賬戶是銷售收入賬戶的備抵賬戶，應(yīng)做如下會(huì)計(jì)分錄：借方：銷售退回與折讓貸方：銀行存款就賒銷而言，當(dāng)發(fā)生銷售退回與折讓時(shí)，銷售方通常向購(gòu)買方發(fā)送貸向憑單(也叫付款通知)。3-24B.Learnthenewwordsandphrasesinthepassageandtrytousethemtomakesentences.NewWordsabbreviatevt.縮略receivableadj.應(yīng)收的offervt.提供deficiencyadj.有缺陷的，殘次的incorrectadj.錯(cuò)誤的,不正確offsetvt.抵消memon.備忘錄UsefulExpressionsandKnowledge1.cashsales現(xiàn)售、現(xiàn)銷2.creditsales賒銷3.inshortform縮寫形式4.takenplace發(fā)生5.salesdiscount銷售折扣6.atthesametime同時(shí)7.inthecaseof至于…,就…來(lái)說(shuō)8.salesreturnandallowance銷售退回與折讓9.contraaccount抵銷賬戶，備抵賬戶10.creditmemo貸向憑單，付款通知3-25C.Testyourunderstanding下面是BPT貿(mào)易公司在2011年1月份發(fā)生的幾筆采購(gòu)業(yè)務(wù)。Monica希望你根據(jù)所學(xué)的知識(shí)將這幾筆業(yè)務(wù)登記入普通日記賬。

Transaction1CashsalesJan.14th2011,BPTCo.sold$40,000ofvideodiscstoEppingCollege(C.O.D),thepriceonthesalesinvoiceis$60,000.Pleaserecordthistransactioninthegeneraljournal.Transaction2CreditsalesJan.23th2011,BPTCo.sold$90,000ofmerchandisestoThomasretailCo.(2/10,n/30),thepriceonthesalesinvoiceis$130,000.Pleaserecordthistransactioninthegeneraljournal.

Transaction3SalesdiscountJan.27th2011,receivedabankchequefromThomasretailCo.,Pleaserecordthistransactioninthegeneraljournal.

Transaction4SalesreturnandallowanceJan.28th2011,$500allowanceincashwasgrantedtoTThomasretailCo.becauseofafewdefectivediscs.Pleaserecordthistransactioninthegeneraljournal.3-26MODULE3

博學(xué)多才A.Helpyourunderstanding

1.商業(yè)折扣Cashdiscount(現(xiàn)金折扣)和商業(yè)折扣不同，企業(yè)根據(jù)市場(chǎng)供需情況，或針對(duì)不同的顧客，在商品標(biāo)價(jià)上給予的扣除。在我國(guó)，會(huì)計(jì)核算中確認(rèn)商品銷售收入的金額時(shí)，不應(yīng)考慮預(yù)計(jì)可能發(fā)生的cashdiscount，而應(yīng)按總價(jià)確認(rèn)銷售收入后直接扣除商業(yè)折扣。也就是商業(yè)折扣將直接沖減salesrevenue。Cashdiscount應(yīng)在發(fā)生時(shí)計(jì)入financialexpense(財(cái)務(wù)費(fèi)用)，而不應(yīng)沖減salesrevenue。課文上面提到的salesdiscount相當(dāng)于我國(guó)的現(xiàn)金折扣，而不是商業(yè)折扣，請(qǐng)同學(xué)們?cè)趯W(xué)習(xí)時(shí)引起注意。3-27B.Exhibit3-3showssamplesalesinvoiceformerchandisingbusiness3-28PROJECT33-29

1.背景：Norris記錄了她的公司NorrisCo.在20X3年6月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請(qǐng)您根據(jù)所學(xué)的知識(shí)將這業(yè)務(wù)登記入相應(yīng)的總賬賬戶。經(jīng)濟(jì)業(yè)務(wù)：(1)Sellgoodsforcashfor$60(2)Payinsurancepremiumbychequefor$400(3)Sellgoodsfor$250,andthecustomerwillpayinamonth(4)Pay$50petrolforthedeliveryvan.(5)Buy$170goodsforresaleoncredit.(6)Take$57outofthebusinessforlivingexpenses.(7)Buyanother$40goodsforresale,payingcash.(8)Buyanewcomputerforthebusinessfor$800.要求與相關(guān)表格：Completetherelevantledgeraccounts.3-303-313-32

2.背景：Alfie新創(chuàng)建了一個(gè)小生意AlfieTradeCo.，下面是她20X3年2月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請(qǐng)您根據(jù)所學(xué)的知識(shí)將這業(yè)務(wù)登記入普通日記賬。經(jīng)濟(jì)業(yè)務(wù)：(1)Alfieinvests$10,000ofhislifesavingsintohisbusinessbankaccount.(2)HethenbuysgoodsfromIsabel,asupplierfor$1,000andpaysbycheque.(3)Asaleismadefor$400-thecustomerpaysbycheque.(4)Alfliemakesasalefor$600andthecustomerpromisestopayinthefuture.(5)Alfiethenbuysgoodsfromhissupplier,Lam,for$500oncredit.(6)Alfiepaysatelephonebillof$150bycheque.(7)Thecreditcustomerpaysthebalanceonheraccount.(8)AlfiepaysLam$340.(9)Bankinterestof$30isreceived.(10)Acashcustomerreturned$20goodstoAlfieforarefund.(11)Alfiesentgoodsof$100backtoLam.3-33要求與相關(guān)表格：Recordtheabovetransactionsinthegeneraljournal.3-34

3.背景：TechTradingCo.(Tech貿(mào)易公司)是一家專門從事科技產(chǎn)品零售的公司。下面是該公司在20X3年3月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)。

任務(wù)：請(qǐng)您根據(jù)所學(xué)的知識(shí)將這業(yè)務(wù)登記入普通日記賬。經(jīng)濟(jì)業(yè)務(wù):(1)OnMar.