谁给我几篇有关会计专业英语的文章
答案:2 悬赏:50 手机版
解决时间 2021-01-25 10:42
- 提问者网友：雪舞兮
- 2021-01-25 06:34
字数在3000-5000左右。
最佳答案
- 五星知识达人网友：我住北渡口
- 2021-01-25 07:45
The Standard Cost System
In general, a standard cost system consists of three basic activities. They are (1) standards setting, (2) accumulation of actual costs, and (3) variance analysis.
1. Standards setting
In establishing a standard cost system, the first step is the creation of standards. To setting standards is very complex, one that requires skills that often surpass the expertise possessed by the average accountant. Generally, a team effort is needed and involves participation from many different areas within the organization. In a manufacturing entity, for example, all persons who have responsibility for prices and quantities of finished product inputs should assist in the standard-setting process.
Poorly conceived standards result in inappropriate measures of performance and may cause serious problem with employee acceptance of the system. Very tight standards calling for performance levels that impossible to reach may cause behavioral problems. Very loose standards result in a lack of productivity which negatively affects profits and the firm’s competitive position and ultimately its long-term survival.
Direct material standards are based on product specifications established after an intensive analysis of material requirements has been performed. Supposedly, this analysis of material requirements has found the best kind of material for the purpose, and has determined the proper quantity of material to be used, after making due allowances for the processing losses that are an inevitable part of most firm’s manufacturing activities. The standard direct material cost is then determined by multiplying the standard quantities by the standard prices supplied by a company’s purchasing department. It is assumed that the purchasing department has investigated （调查，研究） sources （发源地） of supply and has selected vendor (销售员) who can provide the desired quantity and quality of materials at a good price, and that questions concerning economical quantities to buy have been answered. Since material prices are often very difficult to predict, there is a tendency in practice for firms to use prevailing prices as their standard prices and to make frequent changes to keep their standard price sheets up to date.
3. Variances of direct material, direct labor, and factory overhead.
A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control.
For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable.
In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in production. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.
In general, a standard cost system consists of three basic activities. They are (1) standards setting, (2) accumulation of actual costs, and (3) variance analysis.
1. Standards setting
In establishing a standard cost system, the first step is the creation of standards. To setting standards is very complex, one that requires skills that often surpass the expertise possessed by the average accountant. Generally, a team effort is needed and involves participation from many different areas within the organization. In a manufacturing entity, for example, all persons who have responsibility for prices and quantities of finished product inputs should assist in the standard-setting process.
Poorly conceived standards result in inappropriate measures of performance and may cause serious problem with employee acceptance of the system. Very tight standards calling for performance levels that impossible to reach may cause behavioral problems. Very loose standards result in a lack of productivity which negatively affects profits and the firm’s competitive position and ultimately its long-term survival.
Direct material standards are based on product specifications established after an intensive analysis of material requirements has been performed. Supposedly, this analysis of material requirements has found the best kind of material for the purpose, and has determined the proper quantity of material to be used, after making due allowances for the processing losses that are an inevitable part of most firm’s manufacturing activities. The standard direct material cost is then determined by multiplying the standard quantities by the standard prices supplied by a company’s purchasing department. It is assumed that the purchasing department has investigated （调查，研究） sources （发源地） of supply and has selected vendor (销售员) who can provide the desired quantity and quality of materials at a good price, and that questions concerning economical quantities to buy have been answered. Since material prices are often very difficult to predict, there is a tendency in practice for firms to use prevailing prices as their standard prices and to make frequent changes to keep their standard price sheets up to date.
3. Variances of direct material, direct labor, and factory overhead.
A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control.
For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable.
In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in production. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.
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- 1楼网友：天凉才是好个秋
- 2021-01-25 08:12
定义
这个词通常是指专利的权利授予任何人谁发明或发现任何新的和有用的过程中，机器，文章的制造，或合成物，或任何新的和有用的改进情况。额外的资格专利是在美国使用以区别于其他类型的专利，但不应该混淆与实用新型授予的其他国家。例子有特定物种的发明专利包括生物专利，商业方法专利，化学专利和软件专利。
一些其他类型的知识产权，被称为专利在某些司法管辖区：工业设计权被称为设计专利在某些司法管辖区（保护他们的可视化设计的对象，并非纯粹功利） ，植物育种者的权利有时也叫植物专利和实用新型或者gebrauchsmuster有时所谓小专利或创新专利。本文主要涉及专利，一项发明，但所谓小专利和实用新型也可授予的发明。
一些补助金所作的君主根据皇家特权，有时所谓的英皇制诰，这是一项政府公告向公众给予的专属权利所有权和占有权。这些往往被授予一项专利样垄断和英国早在现代起源的专利制度。作其他用途的短期专利见土地专利，这是土地赠款年初州政府在美国。这反映了本义英皇制诰了更广泛的范围比目前的使用。
词源
专利一词源于拉丁文patere ，这意味着“奠定开放” （即，使供公众查阅） ，并更直接地为缩短任期英皇制诰，最初被命名为一个开放，供市民阅读敕令授予独家经营权的人。
用google翻译的
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