会计学原理 文档.doc

2009-2010年第二学期《会计学原理》科目考查卷
专业：会计学 班级：会计07-1 任课教师：邱永政
姓名：黄介雅 学号： 成 绩
Inventories
存货
GENERAL BACKGROUND OF INVENTORY. One of the largest assets in a retail store or in a wholesale business is the inventory of merchandise and the sale of this merchandise at prices in excess of costs is the major source of revenue. For a merchandising company, the inventory consists of all goods owned and held for sale in the regular course of business. Merchandise held for sale will normally converted into cash within less than a year’s time and is therefore regarded as a current asset. In the balance sheet, inventory is listed immediately after accounts receivable, because it is just one step further removed from conversion into cash than are the accounts receivable.
存货概述对零售商店和批发企业来说，最大数额的资产便是商品存货，这些商品的售价高于其成本的部分就构成这类企业的主要收入来源。对商业企业来说，其存货包括在其经营过程中所持有的全部的商品。为销售而储存的商品通常要在一年之内转化为现金，因此被划归为流动资产。在资产负债表上，存货项目排在应收账款项目后面，因为比起应收账款来，它转化为现金要慢一步。
In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods. All three classes of inventories are included in the current asset section of the balance sheet.
在生产性企业，存货主要包括三个类别：原材料、在产品和产成品。在资产负债表中，这三项存货均包括在流动资产部分。
To expand our definition of inventory to fit manufacturing companies as well as merchandising companies we can say that inventory means the aggregate of thos