C
hi! Mình thấy cả nhà chưa có hồi âm gì cả!
Mình chỉ biết được phần này thôi,
Lợi nhuận sau thuế :After-fax income
Dự phòng trợ cấp mất việc làm: loan unemployment benefit
:cheesebur Không biết có đúng theo thuật ngữ kế toán không các bạn !!!!!11:coffee:
Mình chỉ biết được phần này thôi,
Lợi nhuận sau thuế :After-fax income
Dự phòng trợ cấp mất việc làm: loan unemployment benefit
:cheesebur Không biết có đúng theo thuật ngữ kế toán không các bạn !!!!!11:coffee:
Sửa lần cuối:
S
Mấy anh chi giúp em dịch giùm mấy từ này nhé. Thanks
-Bảng kê khai quyết toán thuế
-Các khoản giảm trừ
-Dự phòng giảm giá hàng tồn kho
-Chi phí chờ chuyển kết
-Tổng lợi nhuận trước thuế
-Các khoản thuế phải nộp
-Đại diện theo pháo luật của cơ sở kinh doanh
-Bảng kê khai quyết toán thuế
-Các khoản giảm trừ
-Dự phòng giảm giá hàng tồn kho
-Chi phí chờ chuyển kết
-Tổng lợi nhuận trước thuế
-Các khoản thuế phải nộp
-Đại diện theo pháo luật của cơ sở kinh doanh
T
Dịch hộ kế toán tiếng Anh
Các anh chi nao biết tiếng anh chuyên ngành tài chính dịch hộ em cái này với. Em chẳng mấy khi sử dụng TA về kế toán mấy nên dịch không chuẩn tẹo nào:
Profit and Loss
- Please express sales by product for the half year to June 2007 and June 2006
- Please specify the average selling price (including discounts) for the following categories , differentiate between 2006 and 2007, if possible
- Please estimate the gross margin per product category
- Which line is depreciation expense recorded in?
- Please specify depreciation for the half year to June 2007 and 2006
- How much depreciation expense recorded for the first 6 months of 2006 and 2007
- Sales for the first 6 months to June 2007 are only 49.7% of the prior year, it seems that the sales is going down, pls explain why?
- What is the key to achieving greater growth in sales?
- Gross margin is down 0.3% points in 2007, compared to 2006, what is the reason for this?
-Why increase percentage of selling exps was higher than increase percentage of revenue when comparing H1 2007 vs. FY 2006
- What is the full year 2007 expectation for the following (please explain significant deviations from the half year result):
- revenue
- gross profit
- operating profit
- Are there any one-off or non-recurring items in the first 6 months of 2007 P&L (including donations, etc.), if yes please specify
Balance Sheet
- Is there any bad debt still sitting in account receivables? If yes, pls provide the amount
- What is the ‘normal’ level of debtor days
- Why did provision for doubtful debt have positive balance
- Why the level of days’ sales in inventory increase over the years (25 days, 49 days and 63 days for 2004, 2005 and 2006, respectively)
- Please provide the breakdown of raw materials, goods on consignment
- Please provide further details about prepayments, deffered expenses
- What is included in intangible assets?
- What are the ‘normal’ payment terms to suppliers?
- How many years are fixed assets depreciated over?
- Why did current liabilities increase so much in June 2007, compared to 2006
- Please provide further details on other long term liabilities
- Why did welfare and other funds have positive balance
Em cần lắm xin mọi người giúp:wall:
Các anh chi nao biết tiếng anh chuyên ngành tài chính dịch hộ em cái này với. Em chẳng mấy khi sử dụng TA về kế toán mấy nên dịch không chuẩn tẹo nào:
Profit and Loss
- Please express sales by product for the half year to June 2007 and June 2006
- Please specify the average selling price (including discounts) for the following categories , differentiate between 2006 and 2007, if possible
- Please estimate the gross margin per product category
- Which line is depreciation expense recorded in?
- Please specify depreciation for the half year to June 2007 and 2006
- How much depreciation expense recorded for the first 6 months of 2006 and 2007
- Sales for the first 6 months to June 2007 are only 49.7% of the prior year, it seems that the sales is going down, pls explain why?
- What is the key to achieving greater growth in sales?
- Gross margin is down 0.3% points in 2007, compared to 2006, what is the reason for this?
-Why increase percentage of selling exps was higher than increase percentage of revenue when comparing H1 2007 vs. FY 2006
- What is the full year 2007 expectation for the following (please explain significant deviations from the half year result):
- revenue
- gross profit
- operating profit
- Are there any one-off or non-recurring items in the first 6 months of 2007 P&L (including donations, etc.), if yes please specify
Balance Sheet
- Is there any bad debt still sitting in account receivables? If yes, pls provide the amount
- What is the ‘normal’ level of debtor days
- Why did provision for doubtful debt have positive balance
- Why the level of days’ sales in inventory increase over the years (25 days, 49 days and 63 days for 2004, 2005 and 2006, respectively)
- Please provide the breakdown of raw materials, goods on consignment
- Please provide further details about prepayments, deffered expenses
- What is included in intangible assets?
- What are the ‘normal’ payment terms to suppliers?
- How many years are fixed assets depreciated over?
- Why did current liabilities increase so much in June 2007, compared to 2006
- Please provide further details on other long term liabilities
- Why did welfare and other funds have positive balance
Em cần lắm xin mọi người giúp:wall:
Bạn có thể tham khảo nhé
Profit and Loss - Lãi & Lỗ-
Please express sales by product for the half year to June 2007 and June 2006
Vui lòng trình bày doanh thu theo sản phẩm cho nữa năm 2007 và nữa năm 2006
Please specify the average selling price (including discounts) for the following categories , differentiate between 2006 and 2007, if possible
Vui lòng nêu rõ giá bán bình quân ( bao gồm cả phần chiết khấu ) cho những chuẩn loại / nhóm / tiêu chí sau. Biedesn động giữa năm 2006 và 2007 nếu có thể
- Please estimate the gross margin per product category
Vui lòng ước tính lợi nhuận gộp cho 1 sản phẩm ( mức chênh giá gộp ) cho từng loại sản phẩm
- Which line is depreciation expense recorded in?
Chi phí khấu hao được ghi nhận ở phần mục nào? Ví dụ như trước lãi gộp hay sau lãi gộp
- Please specify depreciation for the half year to June 2007 and 2006
Vui lòng nêu rõ chi phí khấu hao cho 6 tháng đầu năm 2007 và 6 tháng đầu năm năm 2006
- How much depreciation expense recorded for the first 6 months of 2006 and 2007
Chi phí khấu hao cho 6 tháng đầu năm 2006 & 6 tháng đầu năm 2007 là bao nhiêu?
- Sales for the first 6 months to June 2007 are only 49.7% of the prior year, it seems that the sales is going down, pls explain why?
Doanh thu của 6 tháng đầu năm 2007 chỉ đạt 49.7% của năm trước, điều đó có nghĩa rằng doanh thu đang đi xuống, giải thích vì sao?
- What is the key to achieving greater growth in sales?
Yếu tố nào là yếu tố quan trọng để đạt được sự tăng trưởng cao trong doanh thu?
- Gross margin is down 0.3% points in 2007, compared to 2006, what is the reason for this?
Lợi nhuận gộp cho 1 sản phẩm ( Giá bán – giá vốn hàng bán ) của năm 2007 giảm 0.3% điểm so với năm 2006, lý do gì gây ra sự sụt giảm này?
-Why increase percentage of selling exps was higher than increase percentage of revenue when comparing H1 2007 vs. FY 2006
Vì sao % gia tăng chi phí bán hàng cao hơn so với % tăng trưởng doanh thu khi so sánh H1 2007 và FY 2006.
- What is the full year 2007 expectation for the following (please explain significant deviations from the half year result):
Hãy cho biết kết quả mong muốn thực hiện được cho những mục sau: ( hãy giải thíchd rõ những chênh lệch lớn cho nữa năm qua )
- revenue – Doanh thu
- gross profit – Lợi nhuận gộp
- operating profit – Lợi nhuận từ hoạt động kinh doanh
- Are there any one-off or non-recurring items in the first 6 months of 2007 P&L (including donations, etc.), if yes please specify
Có những khoản mục nào mà chỉ phát sinh một lần trong báo cáo lãi lỗ năm 2007 ( gồm những phần quyên góp v.v.) Nếu có hãy nêu rõ.
Balance Sheet – Bản cân đối kế toán
- Is there any bad debt still sitting in account receivables? If yes, pls provide the amount
Có khoản nợ khó đòi nào trong phần công nợ phải thu không? Nếu có, vui lòng cung cấp số tiền
- What is the ‘normal’ level of debtor days
Mức độ bình thường cho các khoản nợ là bao nhiêu ngày?
- Why did provision for doubtful debt have positive balance
Tại sao khoản dự phòng nợ khó đòi lại có số âm
- Why the level of days’ sales in inventory increase over the years (25 days, 49 days and 63 days for 2004, 2005 and 2006, respectively)
Tai sao số ngày quay vòng của hàng hóa tăng qua các năm ( 25 ngày, 49 ngày và 63 ngày cho các năm 2004, 2005 và năm 2006 )
- Please provide the breakdown of raw materials, goods on consignment
Vui lòng cung cấp chi tiết các loại nguyên liệu, hàng hóa ký gửi
- Please provide further details about prepayments, deffered expenses
Vui lòng cung cấp chi tiêt hơn nữa các khoản trả trước, chi phí chờ phân bổ
- What is included in intangible assets?
Tài sản cố định vô hình bao gồm những gì?
- What are the ‘normal’ payment terms to suppliers?
Điều khoản chi trả cho khách hàng thông thường như thế nào?
- How many years are fixed assets depreciated over?
Tài sản cố định được khấu hao bao nhiêu năm?
- Why did current liabilities increase so much in June 2007, compared to 2006
Tại sao khoản nợ ngắn hạn tăng nhiều trong tháng 6 năm 2007 so vowis năm 2006?
- Please provide further details on other long term liabilities
Cung cấp chi tiết hơn nữa về khoản nợ dài hạn?
- Why did welfare and other funds have positive balance
Tai sao quỹ phúc lợi và các quỹ khác có số dư âm
Profit and Loss - Lãi & Lỗ-
Please express sales by product for the half year to June 2007 and June 2006
Vui lòng trình bày doanh thu theo sản phẩm cho nữa năm 2007 và nữa năm 2006
Please specify the average selling price (including discounts) for the following categories , differentiate between 2006 and 2007, if possible
Vui lòng nêu rõ giá bán bình quân ( bao gồm cả phần chiết khấu ) cho những chuẩn loại / nhóm / tiêu chí sau. Biedesn động giữa năm 2006 và 2007 nếu có thể
- Please estimate the gross margin per product category
Vui lòng ước tính lợi nhuận gộp cho 1 sản phẩm ( mức chênh giá gộp ) cho từng loại sản phẩm
- Which line is depreciation expense recorded in?
Chi phí khấu hao được ghi nhận ở phần mục nào? Ví dụ như trước lãi gộp hay sau lãi gộp
- Please specify depreciation for the half year to June 2007 and 2006
Vui lòng nêu rõ chi phí khấu hao cho 6 tháng đầu năm 2007 và 6 tháng đầu năm năm 2006
- How much depreciation expense recorded for the first 6 months of 2006 and 2007
Chi phí khấu hao cho 6 tháng đầu năm 2006 & 6 tháng đầu năm 2007 là bao nhiêu?
- Sales for the first 6 months to June 2007 are only 49.7% of the prior year, it seems that the sales is going down, pls explain why?
Doanh thu của 6 tháng đầu năm 2007 chỉ đạt 49.7% của năm trước, điều đó có nghĩa rằng doanh thu đang đi xuống, giải thích vì sao?
- What is the key to achieving greater growth in sales?
Yếu tố nào là yếu tố quan trọng để đạt được sự tăng trưởng cao trong doanh thu?
- Gross margin is down 0.3% points in 2007, compared to 2006, what is the reason for this?
Lợi nhuận gộp cho 1 sản phẩm ( Giá bán – giá vốn hàng bán ) của năm 2007 giảm 0.3% điểm so với năm 2006, lý do gì gây ra sự sụt giảm này?
-Why increase percentage of selling exps was higher than increase percentage of revenue when comparing H1 2007 vs. FY 2006
Vì sao % gia tăng chi phí bán hàng cao hơn so với % tăng trưởng doanh thu khi so sánh H1 2007 và FY 2006.
- What is the full year 2007 expectation for the following (please explain significant deviations from the half year result):
Hãy cho biết kết quả mong muốn thực hiện được cho những mục sau: ( hãy giải thíchd rõ những chênh lệch lớn cho nữa năm qua )
- revenue – Doanh thu
- gross profit – Lợi nhuận gộp
- operating profit – Lợi nhuận từ hoạt động kinh doanh
- Are there any one-off or non-recurring items in the first 6 months of 2007 P&L (including donations, etc.), if yes please specify
Có những khoản mục nào mà chỉ phát sinh một lần trong báo cáo lãi lỗ năm 2007 ( gồm những phần quyên góp v.v.) Nếu có hãy nêu rõ.
Balance Sheet – Bản cân đối kế toán
- Is there any bad debt still sitting in account receivables? If yes, pls provide the amount
Có khoản nợ khó đòi nào trong phần công nợ phải thu không? Nếu có, vui lòng cung cấp số tiền
- What is the ‘normal’ level of debtor days
Mức độ bình thường cho các khoản nợ là bao nhiêu ngày?
- Why did provision for doubtful debt have positive balance
Tại sao khoản dự phòng nợ khó đòi lại có số âm
- Why the level of days’ sales in inventory increase over the years (25 days, 49 days and 63 days for 2004, 2005 and 2006, respectively)
Tai sao số ngày quay vòng của hàng hóa tăng qua các năm ( 25 ngày, 49 ngày và 63 ngày cho các năm 2004, 2005 và năm 2006 )
- Please provide the breakdown of raw materials, goods on consignment
Vui lòng cung cấp chi tiết các loại nguyên liệu, hàng hóa ký gửi
- Please provide further details about prepayments, deffered expenses
Vui lòng cung cấp chi tiêt hơn nữa các khoản trả trước, chi phí chờ phân bổ
- What is included in intangible assets?
Tài sản cố định vô hình bao gồm những gì?
- What are the ‘normal’ payment terms to suppliers?
Điều khoản chi trả cho khách hàng thông thường như thế nào?
- How many years are fixed assets depreciated over?
Tài sản cố định được khấu hao bao nhiêu năm?
- Why did current liabilities increase so much in June 2007, compared to 2006
Tại sao khoản nợ ngắn hạn tăng nhiều trong tháng 6 năm 2007 so vowis năm 2006?
- Please provide further details on other long term liabilities
Cung cấp chi tiết hơn nữa về khoản nợ dài hạn?
- Why did welfare and other funds have positive balance
Tai sao quỹ phúc lợi và các quỹ khác có số dư âm
Sửa lần cuối:
T
Cảm ơn anhoanh nhé. Cho em hỏi cái từ the breakdown of raw materials em tưởng là giảm giá NVL chứ có phải không
A
X
C
Một số nguồn tham khảo:
Reference
Drury, C Management and Cost Accounting 5th edition (Thompson Learning Press, 2000)
The just-in-time (JIT) approach to conducting the activities of an organisation is often incorrectly considered to relate solely to the manufacturing environment. In fact, just-in-time is a very broad philosophy that emphasises simplification and continuously reducing waste in each and every area of business activity. This implies that the application of the just-in-time philosophy is best directed towards an organisation in its entirety. While this is undeniably true, this article will focus on summarising the features of the just-in-time approach together with an explanation of backflush accounting, which has been developed in order to support just-in-time operations.
The main aims of just-in-time are aligned with those of total quality management (TQM). The primary focus is on the elimination of waste and non-value added activities, and the production of goods which possess 'zero defects'. In a similar vein to TQM, the just-in-time philosophy focuses on the customer - on-time delivery of products on every occasion is critical.
It has been suggested that the explanation for the development in Japan of JIT is down to the country's economic circumstances. Operating from a small, geographically isolated nation - with little in the way of natural resources and with scarce land space - Japanese manufacturers were at a relative disadvantage compared with some of their western competitors. JIT evolved as a response to these resource constraints. Where the management of an organisation is considering the implementation of a just-in-time philosophy they need to give detailed consideration to the following:
* Employee involvement should be actively encouraged. This will help to reduce levels of reluctance to participate in change management programmes that will be crucial to the successful transition to just-in-time operations. The successful operation of just-in-time requires that workers possess a flexibility of both attitude and aptitude. Workers may be individually responsible for ensuring adherence to prescribed quality levels and manufacturing may be organised in such a way that individual roles will change significantly.
* The fundamental requirement to ensure that the level of quality satisfies the customer.
* A constant focus on the simplification of products and processes in order to maximise the utilisation of available resources.
* The creation of a uniform factory load which will enable the speed of manufacture to mirror the demand of customers.
* The minimisation of set-up times as no value is added at this point in the manufacturing process.
* The factory layout to be adopted. The majority of factories operating just-in-time manufacturing operations have adopted a U-shaped layout of machinery. This layout facilitates the flow of components, thereby minimising transportation activities while maximising efficiency.
* The operation of a 'pull' system which produces products for the time when they are required by customers. This is a complete change from traditional 'push' through production which can hardly be described as being customer-focused!
* The fundamental need for excellent relationships with suppliers, putting emphasis on flexibility and good communication channels.
Just-in-time manufacturing enables purchasing, production, and sales to occur in quick succession with stock being maintained at minimum levels. The absence of stock renders decisions regarding cost-flow assumptions (such as weighted average or first-in, first-out) or stock costing methods (such as absorption or marginal costing) unimportant. This is because all of the manufacturing costs attributable to a period flow directly into cost of goods sold. Job costing is simplified by the rapid conversion of direct materials into finished goods that are then sold immediately.
Traditional and standard costing systems track costs as products pass from raw materials, to work in progress, to finished goods, and finally to sales. Such systems are called 'sequential tracking systems' because the accounting system entries occur in the same order as purchases and production. Where management attempts to track direct material and labour time to individual operations and products, then sequential tracking can prove to be very costly. The implementation of a just-in-time philosophy will cause a change in the role of the management accountant. This is because traditional management accounting techniques are rendered inappropriate due to their incompatibility for use in conjunction with just-in-time operations. For example, traditional variance analysis focuses on maximising capacity utilisation while attempting to minimise costs.
The minimisation of costs will always remain an important consideration. However, the focus has shifted to value appreciation while attempting to minimise costs. Management is therefore required to provide financial and non-financial information regarding supplier performance, on-time deliveries, cycle times, and the number of defective items manufactured.
Backflush accounting
These new requirements for management information have necessitated changes in the processes and accounting methods in order to enable the provision of such information. This explains the growth in the application of backflush accounting systems that are used to support just-in-time operations. Backflush accounting focuses on the output of an organisation and then works backwards when allocating costs between cost of goods sold and inventories. It can be argued that backflush accounting simplifies costing since it ignores both labour variances and work-in-progress. While in a true just-in-time environment there would be no work-in-progress at all, there will, in practice, be a small amount of work-in-progress in the system at any point in time.
This amount, however, is likely to be negligible in quantity and therefore not material in terms of value. Thus, a backflush accounting system simplifies the accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing process within the organisation. The backflush accounting system is likely to involve the maintenance of a raw materials and work-in-progress account together with a finished goods account. The use of standard costs and variances is likely to be incorporated into the accounting entries. Transfers from raw materials and work-in-progress account to finished goods (or cost of sales) will probably be made at standard cost. The difference between the actual inputs and the standard charges from the raw materials and work-in-progress account will be recorded as a residual variance which will be recorded in the profit and loss account. Thus, it is essential that standard costs are a good surrogate for actual costs if large variances are to be avoided.
Backflush accounting is ideally suited to a just-in-time philosophy and is employed where the overall cycle time is relatively short and inventory levels are low. Naturally, management will still be eager to ascertain the cause of any variances which arise from the inefficient usage of materials, labour, and overheads. However, investigations are far more likely to be undertaken using non-financial performance indicators as opposed to detailed cost variances.
The following example illustrates the preparation of accounts using a system of backflush accounting under two variants. 'Trigger points' determine when entries are recorded in the accounting system. Variant 1 (Table 1) has two trigger points, variant 2 (Table 3) has only one. Wallace plc manufactures a single product called the 'Grommit'. The transactions for the month of March 2004 were as follows:
Purchase of raw materials $2,420,000
Conversion costs incurred during the month:
Labour $770,000
Overheads $1,158,000
Finished goods completed during the month 120,000 Grommits
Sales for the month 118,000 Grommits
There were no opening inventories of raw materials, work-in-progress or finished goods at 1 March 2004. The standard and actual cost per unit of output is $36 ($20 materials and conversion costs of $16, of which labour comprises $6.40).
Variant 1
* Trigger point 1: The purchase of raw materials
* Trigger point 2: The manufacture of finished goods.
Table 1
Dr $ Cr $
1 Raw material inventory a/c 2,420,000
Creditors 2,420,000
2 Conversion costs 1,928,000
Bank 770,000
Creditors 1,158,000
3 Finished goods inventory 4,320,000
Raw materials inventory a/c 2,400,000
Conversion costs:
- labour 768,000
- overheads 1,152,000
4 Cost of sales (118,000 x $36) 4,248,000
Finished goods inventory 4,248,000
Table 2 shows the ledger accounts in respect of the above transactions. The inventory balances as at 31 March 2004 are:
$
Raw materials 20,000
Finished goods 72,000
92,000
The balance of £8,000 on the conversion costs account would be debited to the profit and loss account.
Table 2
Raw materials inventory
1 Creditors $2,420,000 3 Finished goods $2,400,000
Balance c/fwd $20,000
$2,420,000 $2,420,000
Finished goods inventory
3 Raw materials $2,400,000 4 Cost of sales $4,248,000
Conversion costs $1,920,000 Balance c/fwd $72,000
$4,320,000 $4,320,000
Conversion costs
2 Bank $770,000 3 Finished goods $1,920,000
Creditors $1,158,000 Balance c/fwd $8,000
$1,928,000 $1,928,000
Cost of sales
4 Finished goods $4,248,000 To profit and loss a/c $4,248,000
$4,248,000 $4,248,000
Variant 2
This is the most simple variant of backflush accounting which has only one trigger point that we shall assume is the completion of a 'Grommit'. Conversion costs are debited as the actual costs are incurred by Wallace plc. The accounting entries under this variant are shown in Table 3.
Dr $ Cr $
1 Finished goods inventory a/c (120,000 x $36) 4,320,000
Creditors 2,400,000
Conversion costs 1,920,000
2 Cost of sales (118,000 x $36) 4,248,000
Finished goods inventory 4,248,000
At the end of March 2004 there will be a balance of $72,000 in the finished goods inventory account (2,000 Grommits at $36). As far as raw materials are concerned then $20,000 of raw materials have been purchased but are yet to be converted into Grommits (ie finished goods), and therefore will not have been recorded in the internal costing system of Wallace plc. Consequently, this amount will not be incorporated within the value of inventory at the end of March 2004.
The variants illustrated above eliminate the need to record movements in work-in-progress. Proponents of backflush accounting argue that, in situations where inventory levels remain low, the preponderance of manufacturing costs will form part of cost of sales. This is as opposed to being deferred into inventory. As a consequence, there is little benefit in tracking the costs of stock movements through work-in-progress, cost of sales, and finished goods inventory. Here lies the considerable benefit of the application of backflush accounting in that its application greatly reduces the volume of accounting transactions which would be recorded in a conventional costing system. In keeping with a just-in-time philosophy the recording of such transactions can be regarded as a non-value added activity.
Reference
Drury, C Management and Cost Accounting 5th edition (Thompson Learning Press, 2000)
The just-in-time (JIT) approach to conducting the activities of an organisation is often incorrectly considered to relate solely to the manufacturing environment. In fact, just-in-time is a very broad philosophy that emphasises simplification and continuously reducing waste in each and every area of business activity. This implies that the application of the just-in-time philosophy is best directed towards an organisation in its entirety. While this is undeniably true, this article will focus on summarising the features of the just-in-time approach together with an explanation of backflush accounting, which has been developed in order to support just-in-time operations.
The main aims of just-in-time are aligned with those of total quality management (TQM). The primary focus is on the elimination of waste and non-value added activities, and the production of goods which possess 'zero defects'. In a similar vein to TQM, the just-in-time philosophy focuses on the customer - on-time delivery of products on every occasion is critical.
It has been suggested that the explanation for the development in Japan of JIT is down to the country's economic circumstances. Operating from a small, geographically isolated nation - with little in the way of natural resources and with scarce land space - Japanese manufacturers were at a relative disadvantage compared with some of their western competitors. JIT evolved as a response to these resource constraints. Where the management of an organisation is considering the implementation of a just-in-time philosophy they need to give detailed consideration to the following:
* Employee involvement should be actively encouraged. This will help to reduce levels of reluctance to participate in change management programmes that will be crucial to the successful transition to just-in-time operations. The successful operation of just-in-time requires that workers possess a flexibility of both attitude and aptitude. Workers may be individually responsible for ensuring adherence to prescribed quality levels and manufacturing may be organised in such a way that individual roles will change significantly.
* The fundamental requirement to ensure that the level of quality satisfies the customer.
* A constant focus on the simplification of products and processes in order to maximise the utilisation of available resources.
* The creation of a uniform factory load which will enable the speed of manufacture to mirror the demand of customers.
* The minimisation of set-up times as no value is added at this point in the manufacturing process.
* The factory layout to be adopted. The majority of factories operating just-in-time manufacturing operations have adopted a U-shaped layout of machinery. This layout facilitates the flow of components, thereby minimising transportation activities while maximising efficiency.
* The operation of a 'pull' system which produces products for the time when they are required by customers. This is a complete change from traditional 'push' through production which can hardly be described as being customer-focused!
* The fundamental need for excellent relationships with suppliers, putting emphasis on flexibility and good communication channels.
Just-in-time manufacturing enables purchasing, production, and sales to occur in quick succession with stock being maintained at minimum levels. The absence of stock renders decisions regarding cost-flow assumptions (such as weighted average or first-in, first-out) or stock costing methods (such as absorption or marginal costing) unimportant. This is because all of the manufacturing costs attributable to a period flow directly into cost of goods sold. Job costing is simplified by the rapid conversion of direct materials into finished goods that are then sold immediately.
Traditional and standard costing systems track costs as products pass from raw materials, to work in progress, to finished goods, and finally to sales. Such systems are called 'sequential tracking systems' because the accounting system entries occur in the same order as purchases and production. Where management attempts to track direct material and labour time to individual operations and products, then sequential tracking can prove to be very costly. The implementation of a just-in-time philosophy will cause a change in the role of the management accountant. This is because traditional management accounting techniques are rendered inappropriate due to their incompatibility for use in conjunction with just-in-time operations. For example, traditional variance analysis focuses on maximising capacity utilisation while attempting to minimise costs.
The minimisation of costs will always remain an important consideration. However, the focus has shifted to value appreciation while attempting to minimise costs. Management is therefore required to provide financial and non-financial information regarding supplier performance, on-time deliveries, cycle times, and the number of defective items manufactured.
Backflush accounting
These new requirements for management information have necessitated changes in the processes and accounting methods in order to enable the provision of such information. This explains the growth in the application of backflush accounting systems that are used to support just-in-time operations. Backflush accounting focuses on the output of an organisation and then works backwards when allocating costs between cost of goods sold and inventories. It can be argued that backflush accounting simplifies costing since it ignores both labour variances and work-in-progress. While in a true just-in-time environment there would be no work-in-progress at all, there will, in practice, be a small amount of work-in-progress in the system at any point in time.
This amount, however, is likely to be negligible in quantity and therefore not material in terms of value. Thus, a backflush accounting system simplifies the accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing process within the organisation. The backflush accounting system is likely to involve the maintenance of a raw materials and work-in-progress account together with a finished goods account. The use of standard costs and variances is likely to be incorporated into the accounting entries. Transfers from raw materials and work-in-progress account to finished goods (or cost of sales) will probably be made at standard cost. The difference between the actual inputs and the standard charges from the raw materials and work-in-progress account will be recorded as a residual variance which will be recorded in the profit and loss account. Thus, it is essential that standard costs are a good surrogate for actual costs if large variances are to be avoided.
Backflush accounting is ideally suited to a just-in-time philosophy and is employed where the overall cycle time is relatively short and inventory levels are low. Naturally, management will still be eager to ascertain the cause of any variances which arise from the inefficient usage of materials, labour, and overheads. However, investigations are far more likely to be undertaken using non-financial performance indicators as opposed to detailed cost variances.
The following example illustrates the preparation of accounts using a system of backflush accounting under two variants. 'Trigger points' determine when entries are recorded in the accounting system. Variant 1 (Table 1) has two trigger points, variant 2 (Table 3) has only one. Wallace plc manufactures a single product called the 'Grommit'. The transactions for the month of March 2004 were as follows:
Purchase of raw materials $2,420,000
Conversion costs incurred during the month:
Labour $770,000
Overheads $1,158,000
Finished goods completed during the month 120,000 Grommits
Sales for the month 118,000 Grommits
There were no opening inventories of raw materials, work-in-progress or finished goods at 1 March 2004. The standard and actual cost per unit of output is $36 ($20 materials and conversion costs of $16, of which labour comprises $6.40).
Variant 1
* Trigger point 1: The purchase of raw materials
* Trigger point 2: The manufacture of finished goods.
Table 1
Dr $ Cr $
1 Raw material inventory a/c 2,420,000
Creditors 2,420,000
2 Conversion costs 1,928,000
Bank 770,000
Creditors 1,158,000
3 Finished goods inventory 4,320,000
Raw materials inventory a/c 2,400,000
Conversion costs:
- labour 768,000
- overheads 1,152,000
4 Cost of sales (118,000 x $36) 4,248,000
Finished goods inventory 4,248,000
Table 2 shows the ledger accounts in respect of the above transactions. The inventory balances as at 31 March 2004 are:
$
Raw materials 20,000
Finished goods 72,000
92,000
The balance of £8,000 on the conversion costs account would be debited to the profit and loss account.
Table 2
Raw materials inventory
1 Creditors $2,420,000 3 Finished goods $2,400,000
Balance c/fwd $20,000
$2,420,000 $2,420,000
Finished goods inventory
3 Raw materials $2,400,000 4 Cost of sales $4,248,000
Conversion costs $1,920,000 Balance c/fwd $72,000
$4,320,000 $4,320,000
Conversion costs
2 Bank $770,000 3 Finished goods $1,920,000
Creditors $1,158,000 Balance c/fwd $8,000
$1,928,000 $1,928,000
Cost of sales
4 Finished goods $4,248,000 To profit and loss a/c $4,248,000
$4,248,000 $4,248,000
Variant 2
This is the most simple variant of backflush accounting which has only one trigger point that we shall assume is the completion of a 'Grommit'. Conversion costs are debited as the actual costs are incurred by Wallace plc. The accounting entries under this variant are shown in Table 3.
Dr $ Cr $
1 Finished goods inventory a/c (120,000 x $36) 4,320,000
Creditors 2,400,000
Conversion costs 1,920,000
2 Cost of sales (118,000 x $36) 4,248,000
Finished goods inventory 4,248,000
At the end of March 2004 there will be a balance of $72,000 in the finished goods inventory account (2,000 Grommits at $36). As far as raw materials are concerned then $20,000 of raw materials have been purchased but are yet to be converted into Grommits (ie finished goods), and therefore will not have been recorded in the internal costing system of Wallace plc. Consequently, this amount will not be incorporated within the value of inventory at the end of March 2004.
The variants illustrated above eliminate the need to record movements in work-in-progress. Proponents of backflush accounting argue that, in situations where inventory levels remain low, the preponderance of manufacturing costs will form part of cost of sales. This is as opposed to being deferred into inventory. As a consequence, there is little benefit in tracking the costs of stock movements through work-in-progress, cost of sales, and finished goods inventory. Here lies the considerable benefit of the application of backflush accounting in that its application greatly reduces the volume of accounting transactions which would be recorded in a conventional costing system. In keeping with a just-in-time philosophy the recording of such transactions can be regarded as a non-value added activity.
C
Bài viết hơi dài nhỉ ^_^ backflush accounting hiểu nôm na là một hệ thống kế toán được áp dụng trong hệ thống sản xuất just-in-time.
Doanh nghiệp áp dụng hệ thống sản xuất just in time sẽ chỉ sản xuất những gì cần vào lúc cần. Công đoạn này nối tiếp công đoạn khác, từ nguyên vật liệu thô ban đầu chuyển hết toàn bộ qua các công đoạn đến khi thành sản phẩm cuối cùng, sản phẩm hoàn thành thì cũng không còn nguyên vật liệu dở dang.
Hệ thống kế toán backflush này cũng tương ứng đi đôi với sản xuất just in time, tức là nó chỉ quan tâm đến sản phẩm đầu ra của doanh nghiệp, từ đó tính ngược lại khi thực hiện phân bổ chi phí cho giá vốn hàng bán và trị giá hàng còn tồn kho.
Với backflush accounting, kế toán chi phí được đơn giản hóa hơn nhiều vì không phải tốn công theo dõi phân bổ chi phí còn đang nằm ở sản phẩm dở dang hay nguyên vật liệu còn thừa qua các công đoạn. Tất cả đã được tính hết vào thành phẩm cuối cùng.
Doanh nghiệp áp dụng hệ thống sản xuất just in time sẽ chỉ sản xuất những gì cần vào lúc cần. Công đoạn này nối tiếp công đoạn khác, từ nguyên vật liệu thô ban đầu chuyển hết toàn bộ qua các công đoạn đến khi thành sản phẩm cuối cùng, sản phẩm hoàn thành thì cũng không còn nguyên vật liệu dở dang.
Hệ thống kế toán backflush này cũng tương ứng đi đôi với sản xuất just in time, tức là nó chỉ quan tâm đến sản phẩm đầu ra của doanh nghiệp, từ đó tính ngược lại khi thực hiện phân bổ chi phí cho giá vốn hàng bán và trị giá hàng còn tồn kho.
Với backflush accounting, kế toán chi phí được đơn giản hóa hơn nhiều vì không phải tốn công theo dõi phân bổ chi phí còn đang nằm ở sản phẩm dở dang hay nguyên vật liệu còn thừa qua các công đoạn. Tất cả đã được tính hết vào thành phẩm cuối cùng.
L
Hình như không được chuẩn lắm thì phải
Theo tôi thì nó phải thế này
Thành tiền
Tổng tiền
Đã thanh toán
Còn phải thanh toán
Bạn thử đối chiếu với các hoá đơn của quốc tế mà xem
--------------
:angel:Thiên tài và những thằng điên là một
L
các bạn thử vào trang này xem sao
http://www.ventureline.com/glossary_S.asp
Thiên tài và những thằng điên là một
http://www.ventureline.com/glossary_S.asp
Thiên tài và những thằng điên là một
L
Hi Pác,
Pác thử xem trong đây có phần Pác cần không nhé
Accounting entry: ---- bút toán
Accrued expenses ---- Chi phí phải trả -
Accumulated: ---- lũy kế
Advance clearing transaction: ---- quyết toán tạm ứng (???)
Advanced payments to suppliers ---- Trả trước ngưòi bán -
Advances to employees ---- Tạm ứng -
Assets ---- Tài sản -
Assets liquidation: ---- thanh lý tài sản
Balance sheet ---- Bảng cân đối kế toán -
Bookkeeper: ---- người lập báo cáo
Capital construction: ---- xây dựng cơ bản
Cash ---- Tiền mặt -
Cash at bank ---- Tiền gửi ngân hàng -
Cash in hand ---- Tiền mặt tại quỹ -
Cash in transit ---- Tiền đang chuyển -
Check and take over: ---- nghiệm thu
Construction in progress ---- Chi phí xây dựng cơ bản dở dang -
Cost of goods sold ---- Giá vốn bán hàng -
Current assets ---- Tài sản lưu động và đầu tư ngắn hạn -
Current portion of long-term liabilities ---- Nợ dài hạn đến hạn trả -
Deferred expenses ---- Chi phí chờ kết chuyển -
Deferred revenue ---- Người mua trả tiền trước -
Depreciation of fixed assets ---- Hao mòn luỹ kế tài sản cố định hữu hình -
Depreciation of intangible fixed assets ---- Hoa mòn luỹ kế tài sản cố định vô hình -
Depreciation of leased fixed assets ---- Hao mòn luỹ kế tài sản cố định thuê tài chính -
Equity and funds ---- Vốn và quỹ -
Exchange rate differences ---- Chênh lệch tỷ giá -
Expense mandate: ---- ủy nghiệm chi
Expenses for financial activities ---- Chi phí hoạt động tài chính -
Extraordinary expenses ---- Chi phí bất thường -
Extraordinary income ---- Thu nhập bất thường -
Extraordinary profit ---- Lợi nhuận bất thường -
Figures in: millions VND ---- Đơn vị tính: triệu đồng -
Financial ratios ---- Chỉ số tài chính -
Financials ---- Tài chính -
Finished goods ---- Thành phẩm tồn kho -
Fixed asset costs ---- Nguyên giá tài sản cố định hữu hình -
Fixed assets ---- Tài sản cố định -
General and administrative expenses ---- Chi phí quản lý doanh nghiệp -
Goods in transit for sale ---- Hàng gửi đi bán -
Gross profit ---- Lợi nhuận tổng -
Gross revenue ---- Doanh thu tổng -
Income from financial activities ---- Thu nhập hoạt động tài chính -
Income taxes ---- Thuế thu nhập doanh nghiệp -
Instruments and tools ---- Công cụ, dụng cụ trong kho -
Intangible fixed asset costs ---- Nguyên giá tài sản cố định vô hình -
Intangible fixed assets ---- Tài sản cố định vô hình -
Intra-company payables ---- Phải trả các đơn vị nội bộ -
Inventory ---- Hàng tồn kho -
Investment and development fund ---- Quỹ đầu tư phát triển -
Itemize: ---- mở tiểu khoản
Leased fixed asset costs ---- Nguyên giá tài sản cố định thuê tài chính -
Leased fixed assets ---- Tài sản cố định thuê tài chính -
Liabilities ---- Nợ phải trả -
Long-term borrowings ---- Vay dài hạn -
Long-term financial assets ---- Các khoản đầu tư tài chính dài hạn -
Long-term liabilities ---- Nợ dài hạn -
Long-term mortgages, collateral, deposits ---- Các khoản thế chấp, ký cược, ký quỹ dài hạn -
Long-term security investments ---- Đầu tư chứng khoán dài hạn -
Merchandise inventory ---- Hàng hoá tồn kho -
Net profit ---- Lợi nhuận thuần -
Net revenue ---- Doanh thu thuần -
Non-business expenditure source ---- Nguồn kinh phí sự nghiệp -
Non-business expenditure source, current year ---- Nguồn kinh phí sự nghiệp năm nay -
Non-business expenditure source, last year ---- Nguồn kinh phí sự nghiệp năm trước -
Non-business expenditures ---- Chi sự nghiệp -
Non-current assets ---- Tài sản cố định và đầu tư dài hạn -
Operating profit ---- Lợi nhuận từ hoạt động SXKD -
Other current assets ---- Tài sản lưu động khác -
Other funds ---- Nguồn kinh phí, quỹ khác -
Other long-term liabilities ---- Nợ dài hạn khác -
Other payables ---- Nợ khác -
Other receivables ---- Các khoản phải thu khác -
Other short-term investments ---- Đầu tư ngắn hạn khác -
Owners' equity ---- Nguồn vốn chủ sở hữu -
Payables to employees ---- Phải trả công nhân viên -
Prepaid expenses ---- Chi phí trả trước -
Profit before taxes ---- Lợi nhuận trước thuế -
Profit from financial activities ---- Lợi nhuận từ hoạt động tài chính -
Provision for devaluation of stocks ---- Dự phòng giảm giá hàng tồn kho -
Purchased goods in transit ---- Hàng mua đang đi trên đường -
Raw materials ---- Nguyên liệu, vật liệu tồn kho -
Receivables ---- Các khoản phải thu -
Receivables from customers ---- Phải thu của khách hàng -
Reconciliation: ---- đối chiếu
Reserve fund ---- Quỹ dự trữ -
Retained earnings ---- Lợi nhuận chưa phân phối -
Revenue deductions ---- Các khoản giảm trừ -
Sales expenses ---- Chi phí bán hàng -
Sales rebates ---- Giảm giá bán hàng -
Sales returns ---- Hàng bán bị trả lại -
Short-term borrowings ---- Vay ngắn hạn -
Short-term investments ---- Các khoản đầu tư tài chính ngắn hạn -
Short-term liabilities ---- Nợ ngắn hạn -
Short-term mortgages, collateral, deposits ---- Các khoản thế chấp, ký cược, ký quỹ ngắn hạn -
Short-term security investments ---- Đầu tư chứng khoán ngắn hạn -
Stockholders' equity ---- Nguồn vốn kinh doanh -
Surplus of assets awaiting resolution ---- Tài sản thừa chờ xử lý -
Tangible fixed assets ---- Tài sản cố định hữu hình -
Taxes and other payables to the State budget ---- Thuế và các khoản phải nộp nhànước -
Total assets ---- Tổng cộng tài sản -
Total liabilities and owners' equity ---- Tổng cộng nguồn vốn -
Trade creditors ---- Phải trả cho người bán -
Treasury stock ---- Cổ phiếu quỹ -
Welfare and reward fund ---- Quỹ khen thưởng và phúc lợi -
Work in progress ---- Chi phí sản xuất kinh doanh dở dang -
:dog1:
FootballThiên tài và những thằng điên là một
N
Check ở đây này http://en.wikipedia.org/wiki/Account
In accountancy, an account is a label used for recording and reporting a quantity of almost anything
Sử dụng Wikipedia sẽ có những định nghĩa khá chính xác
In accountancy, an account is a label used for recording and reporting a quantity of almost anything
Sử dụng Wikipedia sẽ có những định nghĩa khá chính xác
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