[创造更适合我们班级孩子的“学讲”英语课]李涛涛 ]，自从徐州市推进 学讲计划 以来，一直在努力探索 学讲 之路，在这个过程中，经历了很多困难和挫折，但也意外收获了许多。学讲 课堂重视的是学生自己真实的学习的发生，所以学...+阅读
金融英语：成本会计系统
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:
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍成本会计系统的基本概念，现举一个简例来表述产品成本流程如下：
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：在永续盘存制下，将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。(数字都是假设的)
(1) Materials Inventory 1,000
Accounts Payable 1,000
(1)材料盘存 1,000
应付账款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工厂工薪的记录：工厂工薪总额中包括直接人工和间接人工。
(2)Factory Payroll 6,000
Factory Payroll Payable 6,000 (2)工厂工薪 6,000
应付工厂工薪 6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
(3) Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 (3)制造费用 800
累计折旧 200
预付保险费 150
应计未付公用事业费100
其他各账户 350
At this point, all product costs he 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.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。
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) bee part of factory overhead.
原料和工厂用物料领用的记录：这笔记录反映将在生产中耗用的全部材料的领用(由领料单证明)。原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
(4) Work in Process 600
Factory Overhead 200
Materials Inventory 800 (4)在制品 600
制造费用 200
材料盘存 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, leing 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 deion, wage rates and hours worked of each employee (evidenced by such documents as the time tickets).
工厂工薪分配的记录：直接人工应借记在制品账户，间接人工则借记制造费用账户。工厂工薪的总额既已分配，工厂工薪账户留下的余额就等于零，把工厂工薪总额区分为直接人工和间接人工，要根据对工作说明，工资率以及每一雇员的工作时数的详细分析(由计时单这样一些凭证证明)。
(5) Work in Process 500
Factory overhead 100
Factory payroll 600 (5)在制品 500
制造费用 100
工厂工薪 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 erage rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are puted by estimating the ing years 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 ).
制造费用分配的记录：大多数企业不是按照每期实际发生的制造费用金额分配于该期内制造的产品，而是按照反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。
在计算预定制造费用分配率时，要估计翌年的制造费用总额，而后除以某种估计的工作量(例如直接人工小时，直接人工成本，或工厂机器工作小时)。
(6) Work Process 1,200
Factory Overhead 1,200
(240% of direct labor cost) (6)在制品 1,200
制造费用 1,200
(直接人工成本的240%)
Recording pleted Production:This entry reflects the assignment of costs to pleted production and the transfer of those costs from Work in Process to Finished Goods.
完工产品的记录：这一分录反映分配于完工产品的成本，并把这些成本从在制品账户转入制成品账户。
(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 pleted in that period are 1,000 the unit product cost would be 2.
假设该企业只生产一种产品，当期的完工产量为1,000件，则产品单位成本为 2.
Recording Cost of Goods Sold:This entry transfers the cost of finished products sold (700 unit &emsp 2) to the Cost of Goods Sold account.
销货成本的记录：这一分录将已出售的制成品成本(700件&emsp 2)转入销货成本账户。
(8) Cost of Goods Sold 1,400
Finished Goods 1,400 (8)销货成本 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.
在年度内各会计期期末，可望出现少分配或多分配制造费用(例中为多分配制造费用 50，在中期资产负债表上列示为递延借项或递延贷项。如金额不大，在年终时将结转于销货成本账户;如金额巨大，则可在在制品，制成品和销货成本等账户之间进行分配。
金融英语阅读：货币形式
货币形式
fiat money has not only no particular value in use, it doesnt even really he a value in exchange except that which is decreed that it would he.
名义货币不仅仅没有什么特别的价值，而且在商品的交换中它本身根本没有价值。它拥有的只是法律所赋予它的价值。
so fiat money is money which is intrinsically worthless. and its value exists by virtue of the fact that it is generally acceptable. and fiat money, needless to say, is one of the most mysterious inventions of the human mind, and no economist has managed to explain exactly why it is that people will generally accept something as valuable when it clearly has no value other than that which it is decreed to he.
因此，名义货币从它的本质来说实际上一钱不值。它的价值只在于它能够获得普遍的接受。毫无疑问，名义货币是人类最神奇的发明之一。任何经济学家都还无法确切解释，为什么人们能够把一种除了法定的价值外显然没有任何价值的东西作为宝贵的东西来普遍接受。
a credit instrument is an obligation. and its used as money because it has value. and the value that it has, of course, is a value which is based upon its credit-worthiness, in other words, how much credit or how much credence people give to the promise which is actually written down. what im receiving or using as an instrument for money purposes is somebody elses obligation. their preparedness to do something for me which might be to give me fiat money. that could be the promise which is incorporated in the cheque or the bill of exchange.
信用手段是一种契约。它可以被当作货币使用是因为它也有价值。当然，它的价值是建立在它的信用声誉之上的。换句话说，也就是要看人们能够给予这些写成文字的保证多大程度的信任。我作为货币收取的票据文件是对方的一种债务契约，是保证他们准备为我做一些事，比如要支付给我法定货币。这种保证可能会以支票或汇票的方式来体现。
1.fiat money 名义货币，法定货币
2.credit money 信用货币
3.credit instrument 信用手段，信用安排
4.credit - worthiness 信贷价值，信用声誉
5.简单概括来说，名义货币实际上是把货币形态象征化，也就是货币的实体与额面价值分离，货币代表的价值大于货币本身材料的价值。
这也就是为什么每当出现了金融动荡的时候，人们就会纷纷把手里的钞票兑换成老式的、本身拥有价值的货币，比如金银等贵重金属。
6.名义货币，也叫法定货币，英文是 fiat money.
7.现代社会中还有另外一种形态的货币，叫做 credit money，信用货币。随着商品流通的发达，货币与商品交易有了时间的间隔，出现了所谓的延期交易，因而也就有了债权债务契约，也就是买卖当事人之间或借贷双方的信用关系。尽管信用货币这一形态早已在人类历史上出现，但只是在不久以前它才得到广泛的使用。
信用货币也就是信用手段- credit instrument，或者说是一种当事人双方或多方都接受的信用安排。它包括用以取得信贷的文件、合同或支票、期票、借据等等。
以下为关联文档：
高三英语教研组工作计划5篇高三英语教研组工作计划5篇(一)一、指导思想以学校总体教学工作为依据，以提高教研质量和教学质量为目标，增强教师的学习意识、服务意识、教科研意识、质量意识、合作意识、...
2016年关于国庆节英语演讲稿带翻译2016年关于国庆节英语演讲稿带翻译篇1Dear teacher, dear students:Everybody is good! The title of my speech today is: the national flag fluttering.Inadvertently...
攀登英语学习实验学期进展汇报开学近两个月来，我校攀登英语的教学工作按照市、区及本校的教学工作计划进行。从本周开始，进行Unit 6的教学，现将这段时间来的工作汇报如下：一、实验基本信息列项主要内容具...
家长会英语老师发言稿五篇【家长会英语老师发言稿】范文一尊敬的各位家长：晚上好!今天，我很荣幸地在这里，作为你们孩子的英语老师，和你们共同探讨一下怎样帮助孩子学好英语，由于水平有限，不当之处，敬请批...
读《英语广场》有感作者：王姣姣 ] 偶然的一次机会看到了《英语广场》这本杂志，翻来看看里面的内容还是很不错的，于是到网上查阅的一些有关这本杂志的信息，它是一本创刊十几年的杂志英汉对照、难度...
儿童学习英语是越早越好吗语言是孩子思维的窗口，代表了孩子心理发育的水平，家长都非常关注孩子语言能力的发展，加上如今对外交往的日益增加，大家更加关注孩子英语的学习，例如，双语幼儿园、剑桥英语学校、阶...
尽量多的运用英语来提问学生，为学生创造一种良好的学这个星期主要是期中调研，这也是很好地检验自己教学的一种方法，我也在这次的调研中发现了的一些问题。首先，听力部分还有待加强。从这次的***中，可以看出学生在第二题，根据问句选...
我爱英语,我爱Courage我爱英语,我爱Courage! 济南市经五路幼儿园与外教课堂互动 今天早上，大一班的孩子们显得比往常活跃兴奋了许多，原来，他们的老朋友Courage要来到班里了!孩子们都焦急的等待着，热...
在生活中积累英语新的一个学期过了近一个月，小朋友渐渐适应了幼儿园有规律的学习生活。和第一个学期相比，他们更爱玩了，学习的欲望和能力也越来越强了。要说小朋友的学习和以前有什么不同，最大的...
