金融英語貨幣的形式

　　現在在我們的身邊到處都有金融，那麼你會金融的英語句子嗎，今天小編就給大家看看金融英語，希望能幫助到大家。

　　金融英語：成本會計系統

　　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:

　　成本會計系統通過使用永續盤存制和預定的製造費用分配率定期提供產品的單位成本。為了介紹成本會計系統的基本概念，現舉一個簡例來表述產品成本流程如下：

　　Acquisition of 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：在永續盤存制下，將借記材料盤存賬戶而非購料賬戶。原料和工廠用物料都包括在盤存賬戶中。為每一類原料設定的材料分類卡構成了輔助記錄。***數字都是假設的***

　　***1*** Materials Inventory 1,000

　　Accounts Payable 1,000

　　***1***材料盤存　1,000

　　應付賬款　 1,000

　　Recording Factory total factory payroll includes both direct and indirect labor. 工廠工薪的記錄：工廠工薪總額中包括直接人工和間接人工。

　　***2***Factory Payroll 6,000

　　Factory Payroll Payable 6,000 ***2***工廠工薪　 6,000

　　應付工廠工薪　6,000

　　Recording Other Factory Costs as items other than materials and labor costs are charged to Factory Overhead account.

　　其他工廠成本記錄為製造費用：除材料和人工成本以外的各個專案記入製造費用賬戶。

　　***3*** Factory Overhead 800

　　Accumulated Depreciation 200

　　Prepaid Insurance 150

　　Accrued Utilities Payable 100

　　Various Accounts 350 ***3***製造費用 　800

　　累計折舊　 200

　　預付保險費　150

　　應計未付公用事業費100

　　其他各賬戶　350

　　At this point, all product costs have 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.

　　這時，產品的全部成本已累積為材料盤存，工廠工薪和製造費用等賬戶的借方餘額。現在就可以跟蹤這些成本，通過在製品和製成品賬戶轉至銷貨成本賬戶。

　　Recording Requisitions of Raw Materials and Factory 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*** become part of factory overhead.

　　原料和工廠用物料領用的記錄：這筆記錄反映將在生產中耗用的全部材料的領用***由領料單證明***。原料***即直接材料***應直接借記在製品賬戶，工廠用物料***即間接材料***的成本則成為製造費用的一部分。

　　***4*** Work in Process 600

　　Factory Overhead 200

　　Materials Inventory 800 ***4***在製品　　 600

　　製造費用　 200

　　材料盤存　800

　　Recording Distribution of Factory in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving 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 description, wage rates and hours worked of each employee ***evidenced by such documents as the time tickets***.

　　工廠工薪分配的記錄：直接人工應借記在製品賬戶，間接人工則借記製造費用賬戶。工廠工薪的總額既已分配，工廠工薪賬戶留下的餘額就等於零，把工廠工薪總額區分為直接人工和間接人工，要根據對工作說明，工資率以及每一僱員的工作時數的詳細分析***由計時單這樣一些憑證證明***。

　　***5*** Work in Process 500

　　Factory overhead 100

　　Factory payroll 600 ***5***在製品 500

　　製造費用 100

　　工廠工薪 600

　　Recording Application of Factory firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s 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 ***.

　　製造費用分配的記錄：大多數企業不是按照每期實際發生的製造費用金額分配於該期內製造的產品，而是按照反映全年總產量和全年製造費用總額估計數的平均分配率來分配製造費用。在計算預定製造費用分配率時，要估計翌年的製造費用總額，而後除以某種估計的工作量***例如直接人工小時，直接人工成本，或工廠機器工作小時***。

　　***6*** Work Process 1,200

　　Factory Overhead 1,200

　　***240% of direct labor cost*** ***6***在製品 1,200

　　製造費用 1,200

　　***直接人工成本的240%***

　　Recording Completed entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.

　　完工產品的記錄：這一分錄反映分配於完工產品的成本，並把這些成本從在製品賬戶轉入製成品賬戶。

　　***7*** Finished Goods 2,000

　　Work in Process 2,000

　　***7***製成品 2,000

　　在製品 2,000

　　Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.

　　假設該企業只生產一種產品，當期的完工產量為1,000件，則產品單位成本為$2.

　　Recording Cost of Goods entry transfers the cost of finished products sold ***700 unit @ $2*** to the Cost of Goods Sold account.

　　銷貨成本的記錄：這一分錄將已出售的製成品成本***700件@$2***轉入銷貨成本賬戶。

　　***8*** Cost of Goods Sold 1,400

　　Finished Goods 1,400 ***8***銷貨成本 1,400

　　製成品 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.

　　在年度內各會計期期末，可望出現少分配或多分配製造費用***例中為多分配製造費用$50，在中期資產負債表上列示為遞延借項或遞延貸項。如金額不大，在年終時將結轉於銷貨成本賬戶;如金額巨大，則可在在製品，製成品和銷貨成本等賬戶之間進行分配。

　　金融英語閱讀：貨幣形式

　　貨幣形式

　　fiat money has not only no particular value in use, it doesn't even really have a value in exchange except that which is decreed that it would have.

　　名義貨幣不僅僅沒有什麼特別的價值，而且在商品的交換中它本身根本沒有價值。它擁有的只是法律所賦予它的價值。

　　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 have.

　　因此，名義貨幣從它的本質來說實際上一錢不值。它的價值只在於它能夠獲得普遍的接受。毫無疑問，名義貨幣是人類最神奇的發明之一。任何經濟學家都還無法確切解釋，為什麼人們能夠把一種除了法定的價值外顯然沒有任何價值的東西作為寶貴的東西來普遍接受。

　　a credit instrument is an obligation. and it's 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 i'm receiving or using as an instrument for money purposes is somebody else's 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.

　　信用手段是一種契約。它可以被當作貨幣使用是因為它也有價值。當然，它的價值是建立在它的信用聲譽之上的。換句話說，也就是要看人們能夠給予這些寫成文字的保證多大程度的信任。我作為貨幣收取的票據檔案是對方的一種債務契約，是保證他們準備為我做一些事，比如要支付給我法定貨幣。這種保證可能會以支票或匯票的方式來體現。

　　1.fiat money 名義貨幣，法定貨幣

　　2.credit money 信用貨幣

　　3.credit instrument 信用手段，信用安排

　　4.credit - worthiness 信貸價值，信用聲譽

　　5.簡單概括來說，名義貨幣實際上是把貨幣形態象徵化，也就是貨幣的實體與額面價值分離，貨幣代表的價值大於貨幣本身材料的價值。

　　這也就是為什麼每當出現了金融動盪的時候，人們就會紛紛把手裡的鈔票兌換成老式的、本身擁有價值的貨幣，比如金銀等貴重金屬。

　　6.名義貨幣，也叫法定貨幣，英文是 fiat money.

　　7.現代社會中還有另外一種形態的貨幣，叫做 credit money，信用貨幣。隨著商品流通的發達，貨幣與商品交易有了時間的間隔，出現了所謂的延期交易，因而也就有了債權債務契約，也就是買賣當事人之間或借貸雙方的信用關係。儘管信用貨幣這一形態早已在人類歷史上出現，但只是在不久以前它才得到廣泛的使用。

　　信用貨幣也就是信用手段- credit instrument，或者說是一種當事人雙方或多方都接受的信用安排。它包括用以取得信貸的檔案、合同或支票、期票、借據等等。