第五章 商品经营的会计核算

1.什么是商业企业？商业企业的分类有哪些？

（What is merchandiser? What are the types of merchandiser?）

Merchandiser earns net income by buying and selling merchandise. Merchandiser are often identified as either wholesalers or retailers.

商业企业通过买卖商品赚取净利润，通常可以分为批发企业和零售企业两种。

2. 如何计算商业企业利润？（How to calculate the net profit of the merchandiser?）

Net sales – Cost of goods sold = gross profit

Gross profit — expenses = net income

3.商业企业中赊销的经营周期包括几个阶段？

（What is the operating circle for a credit sales merchandiser?）

现金购买库存商品→持有库存商品→赊销→持有应收账款→收回现金

(1)cash purchases of merchandise to (b)inventory for sale to (c)credit sales to (d)accounts receivable to (e)cash

4.什么是商品销售成本？（What is COGS(cost of goods sold)?）

Cost of goods sold is the cost of merchandise sold to customers during a period, it is often the largest single expense on a merchandiser’s income statement.

商品销售成本是指一段时期内销售给顾客的商品的成本。 它通常是商业企业利润表上最大的一个费用项目。

5. 什么是存货？（What is inventory?）

Inventory refers to products a company owns and expects to sell in its normal operations.存货是指企业拥有且期望在其正常经营过程中能够销售出去的货物。

6.永续盘存制和定期盘存制的区别是什么？

（What is the difference between perpetual inventory system and period inventory system?）

Perpetual inventory system continually updates accounting records for merchandising transactions, —specifically, for those records of inventory available for sale and inventory sold.

Periodic inventory system updates the accounting records for merchandise transactions only at the end of a period.

永续盘存制在商品买卖活动发生时随时更新会计记录，特别是有关待售存货和已售存货的会计记录。定期盘存制只在每个会计期末根据发生的商品买卖活动跟新会计记录。

7. 现金折扣和商业折扣的区别是什么？

（What is the difference between cash discount and trade discount?）

（1）商业折扣 ：是企业为了促销而在标价上给予的价格扣除。企业销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额（即净额）确定收入。

（2）现金折扣 ：是为了鼓励购货方尽快付款而提供的债务扣除。一般现金折扣的表示方法为：2/10，1/20，ｎ/30（10天内付款给予2%的折扣，20天内付款给予1%的折扣，20天以后付款没有现金折扣，最迟的付款期为30天）。

8. “n/10 EOM” 是什么意思?(What does “n/10 EOM” mean？)

Sellers require payment within 10 days after the end of the month of the invoice date

卖方要求卖方在开立发票当月结束后10日付款

9.什么是装运地交货？什么是工厂地交货？

（ What is FOB shipping point？what is FOB destination?）

FOB shipping point means the buyer accepts ownership when the goods depart the seller’s place of business. The buyer is then responsible for paying shipping costs and bearing the risk of damage or loss when goods are in transit. The goods are part of the buyer’s inventory when they are in transit since ownership has transferred to the buyer.

装运地交货是指货物一旦离开了卖方的营业处所，其所有权便由卖方转移给了买方。因此，买方需负担运费并承担货物运送过程中发生的损坏或损失的风险。因为货物所有权已转移给了买方，所以在运输过程中这些货物就已经成为买方存货的一部分。

FOB destination means ownership of goods transfers to the buyer when the goods arrive at the buyer’s place of business. The seller is responsible for paying shipping charges and bears the risk of damages or loss in transit. The seller does not record revenue from this sale until the goods arrive at the destination because this transaction is not complete before that point.

目的地交货是指当货物到达买方营业处所时，其所有权才由卖方转移给了买方。因此卖方要负担运费并承担商品运送过程中发生的损坏或损失的风险。卖方要等到货物到达目的地之后才能确认该项销售收入，因为在货物到达目的地之前，此项交易尚未完成。

10.在永续盘存制下如何记录销货（赊销）？

（How to record the sales under the perpetual inventory system?（credit sales））

借：应收账款    XX                 Dr.  Accounts Receivable       XX

  贷：销售收入      XX               Cr. Sales Revenue               XX

  贷：销售收入      XX

借：商品销售成本    XX             Dr. COGS       XX

  贷：库存商品        XX             Cr. Inventory       XX

11.商业企业的待售商品包括哪些？

期初存货 + 购货净成本 或者   期末存货 + 商品销售成本