銷(xiāo)售公司會(huì)計(jì)教材課程

Chapter3

AccountingforMerchandisingFirms

銷(xiāo)售公司會(huì)計(jì)

2025/1/121MerchandisingFirmsMerchandisingfirmssellproductstoearnrevenue.銷(xiāo)售公司出售產(chǎn)品以獲得收入Merchandisingfirmsbuygoodsforresale.銷(xiāo)售公司購(gòu)買(mǎi)商品是為了出售Merchandisingfirmsmaybewholesalersorretailers.

銷(xiāo)售公司可能是批發(fā)商或者零售商Examples:sportinggoods,clothing,andautopartsstores體育用品店、服裝店、汽車(chē)配件店2025/1/122Feesearned傭金收入 $150,000Operatingexpenses經(jīng)營(yíng)費(fèi)用 120,000Netincome凈收益 $30,000ServiceBusinessSalesrevenue $600,000Costofmdse.sold 450,000Grossprofit毛利 $150,000Operatingexpenses 120,000Netincome $30,000MerchandisingBusiness20%ofrevenues5%ofrevenues75%ofrevenuesIncomeStatementComparison損益表比較2025/1/123ClassifiedBalanceSheetMerchandisingfirms2025/1/125OperatingCycle經(jīng)營(yíng)周期Beginswiththepurchaseofmerchandiseandendswiththecollectionofcashfromthesaleofmerchandise.從商品購(gòu)買(mǎi)開(kāi)始到出售商品收到現(xiàn)金結(jié)束2025/1/126OperatingCycle–CashSale現(xiàn)銷(xiāo)Inventory存貨環(huán)節(jié)Sale銷(xiāo)售環(huán)節(jié)Purchases購(gòu)買(mǎi)環(huán)節(jié)Merchandisefirms2025/1/127OperatingCycle–CreditSale賒銷(xiāo)Inventory庫(kù)存Sale銷(xiāo)售Purchases購(gòu)貨Collection收賬AccountsReceivable應(yīng)收賬款2025/1/128

Perpetual永續(xù)盤(pán)存制Periodic定期盤(pán)存制

InventorySystems庫(kù)存系統(tǒng)

2025/1/129PeriodicInventorySystems定期盤(pán)存制2025/1/1210Inventory++Beginning

inventory期初庫(kù)存Netcostof

purchases本期購(gòu)貨凈額Merchandise

availableforsale可供出售商品（存貨）EndingInventory期末庫(kù)存CostofGoods

Sold本期銷(xiāo)貨成本2025/1/1211PeriodicInventorySystem定期盤(pán)存制Physicallycountinventory,usuallyatendofaccountingperiod.存貨的計(jì)算周期通常是某一會(huì)計(jì)期的結(jié)束Nodetailedrecordsoftheactualinventoryaremaintainedduringtheaccountingperiod.在會(huì)計(jì)期間，實(shí)際（日常）存貨維護(hù)是沒(méi)有詳細(xì)記錄的Lesscostlythanperpetualinventorymethod,butprovideslessinformation.費(fèi)用少于永續(xù)盤(pán)存法,但提供的信息較少M(fèi)erchandisingfirmsthatsellmanyitemsoflowvalue,suchasgrocerystoresorbookstoresliketouseperiodicinventorymethod.定期盤(pán)存制的方法適用于商品的價(jià)值低公司,比如食品雜貨店或書(shū)店。2025/1/1212PeriodicInventoryMethodPurchasesAccts.PayableInventoryBIxxx

xxx

xxxPur.R&A

xxxPur.Disc.

xxxContraContraWhenInventoryisPurchasedTheInventoryAccountisnotupdated（更新）wheninventoryispurchased.2025/1/1213

PeriodicInventoryMethodEntryforpurchasingmerchandiseforresale:

采購(gòu)商品準(zhǔn)備銷(xiāo)售

Purchases物資采購(gòu)Cash(orAccountsPayable)SeeExample6onp81.2025/1/1214TransportationCostsFOBshippingpoint裝運(yùn)港船上交貨價(jià)(buyerpays買(mǎi)方支付)FOBdestination目的地交貨價(jià)

(sellerpays賣(mài)方支付)MerchandiseSellerBuyerFOB=FreeOnBoard船上交貨價(jià)2025/1/1215TransportationCosts運(yùn)輸成本W(wǎng)henpayfreightcosts運(yùn)輸成本:TransportationIn運(yùn)輸費(fèi)用Cash(AccountsPayable)SeeExample7onp822025/1/1216

Purchasereturnsandallowances

購(gòu)買(mǎi)返回和購(gòu)買(mǎi)折讓PurchaseReturn...Merchandisereturnedbythepurchasertothesupplier.商品由買(mǎi)方歸還給供應(yīng)商PurchaseAllowance...Areductioninthecostofdefective（有缺陷的）merchandisereceivedbyapurchaserfromasupplier.因商品質(zhì)量問(wèn)題給予購(gòu)貨方的價(jià)格減讓2025/1/1217PurchaseReturnsandAllowancesEntriesforreceivingpurchasereturnsandallowancesfromsuppliers:Cash(AccountsPayable)PurchaseReturnsandAllowancesSeeExample8onp822025/1/1218PurchaseDiscountsTermsTimeDueDiscountPeriodFullamountlessdiscountCreditPeriodFullamountduePurchaseorSale2025/1/1219PurchaseDiscounts購(gòu)貨折扣Credittermsarestatedinexpressionssuchas:2/10,N/30,meaningthatadiscountof2%isallowediftheinvoiceispaidwithin10days;otherwisethefull(net)amountisduewithin30days.信用證條款中表現(xiàn)形式,如:

2/10,

N/30：意味著十天內(nèi)付款，有允許按照發(fā)票金額的2%折扣,否則，在30天內(nèi)支付，則全額支付。2025/1/1220PurchaseDiscountsPurchasediscounts:Adeductionfromtheinvoicepricegrantedtoinduceearlypaymentoftheamountdue（到期金額）.購(gòu)貨折扣：為鼓勵(lì)及早支付款項(xiàng)給予購(gòu)貨方按發(fā)票價(jià)格的一定比例的減除額。Entriestorecordpaymentindiscountperiod：折扣期內(nèi)付款:AccountsPayableCashPurchaseDiscountsSeeExample9onp832025/1/1221NetPurchasesPurchasesLess:purchasediscountspurchasereturnsandallowances=netpurchases2025/1/1222PeriodicInventoryMethod-

Merchandisesale商品銷(xiāo)售-Entriesformerchandisesale:Cash(AccountsReceivable)SalesSeeExample1,2,3onp76,77-Entriesforsalesreturnsandallowances（銷(xiāo)售退回和銷(xiāo)售折讓?zhuān)?SalesReturnsandAllowancesCash(AccountsReceivable)ReadExample4onp782025/1/1223

PeriodicInventoryMethod-

sales

discount銷(xiāo)售折扣CashSalesDiscountsAccountsReceivableReadExample5onp79Netsales=Sales–SalesDiscounts–SalesReturnsandAllowances2025/1/1224AccountingforMerchandiseSalesSalesdiscountsandreturnsandallowancesareContraRevenue

accounts.2025/1/1225CostofGoodsSold$132,660ComputationofCGS銷(xiāo)貨成本計(jì)算Less:EndingInventory48,300CostofGoodsAvailableforSale179,660NetPurchases購(gòu)貨凈額126,860BeginningInventory$52,800Component項(xiàng)目AmountAdd:TransportationIn

運(yùn)輸成本

1,000

2025/1/1226ItemizedCostofMerchandisePurchased購(gòu)買(mǎi)商品的成本明細(xì)2025/1/1227PerpetualInventorySystems永續(xù)盤(pán)存制2025/1/1228PerpetualInventorySystemContinuousrecordsarekeptofthequantityand,usually,thecostofindividualitemsastheyareboughtandsold.

通常對(duì)所購(gòu)買(mǎi)和銷(xiāo)售商品的數(shù)量和成本進(jìn)行連續(xù)記錄。Merchandisingfirmsthatselllargeitemsofhighvalue,suchascarsorfurniture,woulduseperpetualinventorymethod.公司銷(xiāo)售高價(jià)值的大宗物品時(shí),例如汽車(chē)或家具,就用永續(xù)盤(pán)存法。2025/1/1229PerpetualInventorySystemInaperpetualinventorysystem,eachpurchaseandsaleofmerchandiseisrecordedinaninventoryaccount.

使用永續(xù)盤(pán)存制，每一次商品的購(gòu)買(mǎi)和銷(xiāo)售必須在相應(yīng)的存貨賬戶(hù)中進(jìn)行記錄。Inthisway,theinventoryrecordsalways(perpetually)disclosetheamountofinventoryonhandandtheamountsold.以這種方式,庫(kù)存記錄總是(永久)披露庫(kù)存存貨和已銷(xiāo)售存貨的數(shù)量和金額。2025/1/1230PerpetualInventoryMethodPurchasesAccts.PayPur.R&APur.Disc.Inventory

xxx

xxx

xxx

xxx

xxxCOGSxxxxxxWhenPurchasedWhenSold2025/1/1231RecordingPurchaseReturns

andAllowances購(gòu)買(mǎi)返回和購(gòu)買(mǎi)折讓的賬務(wù)處理AccountsPayable

Inventory

Merchandisewasreturned商品退還時(shí)2025/1/1232PurchaseDiscounts購(gòu)貨折扣AccountsPayable Cash Inventory Torecordpaymentofinvoicewithinthediscountperiod在折扣期內(nèi)付款2025/1/1233

FreightCharges

運(yùn)費(fèi)Inventory CashPaidafreightbillOr:TransportationInCash

2025/1/1234OnJuly6,2002SellerCo.sold$7,500ofmerchandisetoBuyerCo.;termsof2/10,n/30.TheshippingtermswereFOBshippingpoint.Theshippingcostwas$100.WhichofthefollowingwillbepartofBuyer’sJuly6journalentry?

a.CreditSales$7,500b.CreditPurchaseDiscounts$150c.DebitMerchandiseInventory$100d.DebitAccountsPayable$7,450FOBshippingpointindicatesthebuyerultimatelypaysthefreight.ThisisrecordedwithadebittoMerchandiseInventory.買(mǎi)方裝運(yùn)港船上交貨價(jià)表示最終支付運(yùn)費(fèi)，因此應(yīng)記入庫(kù)存商品的借方。2025/1/1235Saleofinventory存貨（產(chǎn)品）銷(xiāo)售Theamountabusinessearnsfromsellingmerchandiseiscalledsalesrevenue因銷(xiāo)售商品而獲得的收益金額稱(chēng)之為產(chǎn)品銷(xiāo)售收入。Inventorythathasbeensoldtocustomersiscalledcostofgoodssold與之相對(duì)應(yīng)的已銷(xiāo)存貨成本稱(chēng)之為產(chǎn)品銷(xiāo)售成本。2025/1/1236SaleofinventoryCash SalesRevenue

TorecordsaleofmerchandiseCostofGoodsSold Inventory Torecordthecostofmerchandisesold2025/1/1237TradeDiscounts商業(yè)折扣Usedbymanufacturersandwholesalerstochangesellingpriceswithoutrepublishingtheircatalogs.由制造商或者批發(fā)商在沒(méi)有重新發(fā)布價(jià)格目錄的情況下用來(lái)改變價(jià)格的手段ExampleJenCo,Inc.offersa30%tradediscountonordersof1,000unitsormoreoftheirpopularproductRacer.EachRacerhasalistpriceof$5.25.2025/1/1238TradeDiscountsTradediscountsdonotresultinareductiontogrosssales.商業(yè)折扣不減少銷(xiāo)售總額。2025/1/1239Exerciseforstudentstodo（課堂作業(yè)）SantaWhosaleCompanyusesaperpetualinventorysystem.OnJanuary1,theInventoryaccounthadabalanceof$93,500.DuringthefirstfewdaysofJanuarythefollowingtransactionsoccurred:Jan.2PurchasedmerchandiseoncreditfromBellCompanyfor$12,500.2025/1/1240Jan.3Soldmerchandiseforcash,$9,000.Thecostofthismerchandisewas$6,300.a.Prepareentriesingeneraljournalformtorecordtheabovetransactions用分類(lèi)賬的形式記錄上述交易事項(xiàng)b.WhatwasthebalanceoftheInventoryaccountatthecloseofbusinessJanuary3?1月3日交易結(jié)束之后庫(kù)存商品賬戶(hù)的余額是多少？2025/1/1241a.DateDescriptionPRDebitCreditJan.2Inventory12,500

AccountsPayable12,500Jan.3Cash9,000

Sales9,000COGS6,300

Inventory6,3002025/1/1242b.

InventoryJan.1Bal.93,500Jan.212,500Jan.36,30099,7002025/1/1243Theworksheetforamerchandisingfirm

銷(xiāo)售公司工作底稿Theprocedureforcompletingtheworksheetofamerchandisingbusinessissimilartoaservicebusiness,withtheexceptionoftheaccountformerchandiseinventory.編制銷(xiāo)售公司工作底稿的程序與服務(wù)業(yè)工作底稿相似，除了庫(kù)存商品賬戶(hù)之外。Seetextbookp89-902025/1/1244TheworksheetforamerchandisingfirmSales,salesdiscounts,salesreturnsandallowances,purchases,purchasediscounts,purchasereturnsandallowances,transportationinaccountsareenteredintheirappropriateincomestatementcolumns.上述賬戶(hù)轉(zhuǎn)入損益表相應(yīng)欄目2025/1/1245TheworksheetforamerchandisingfirmThebeginninginventorybalanceistransferredasadebittotheincomestatementcolumns.期初存貨余額轉(zhuǎn)入損益表借方Theendinginventorybalanceistransferredasacredittotheincomestatementcolumnsandasadebittothebalancesheetcolumns.期末存貨余額轉(zhuǎn)入損益表貸方和資產(chǎn)負(fù)債表借方2025/1/1246Prepareamerchandiser’sfinancialstatements.編制銷(xiāo)售公司財(cái)務(wù)報(bào)表2025/1/1247IncomeStatementFormatsTherearetwobasicformatsfortheincomestatement:兩種基本格式的損益表Multi-step多步使損益表Single-step單步式損益表2025/1/1248Single-StepIncomeStatement2025/1/1249

Multi-StepFormatSportingStoreIncomeStatementYearEndedDecember31,2002Salesrevenue $2,760,000Salesdiscounts –22,824Returnsandallowances –32,605Netsalesrevenue $2,704,571Costofgoodssold –1,490,400Grossprofit $1,214,1712025/1/1250

Multi-StepFormatGrossprofit $1,214,171Operatingexpenses:Wageexpense –166,285Rentexpense –137,000Insuranceexpense –16,302Depreciationexpense –9,781Suppliesexpense –8,151Operatingincome $876,6522025/1/1251

Multi-StepFormatOperatingincome $876,652Otherrevenueandexpenses:Interestrevenue 7,348Interestexpense –1,0006,348Netincome $883,0002025/1/1252ClassifiedBalanceSheet

分類(lèi)資產(chǎn)負(fù)債表2025/1/1253Financialstatements財(cái)務(wù)報(bào)表Readtextbookp92-942025/1/1254Let’scompletetheaccountingcyclebypreparingtheclosingentriesforBarton.讓我們完成Barton公司整個(gè)核算過(guò)程的結(jié)轉(zhuǎn)分錄。2025/1/1255Step1:CloseCreditBalancesinTemporaryAccountstoIncomeSumma