会计英语chapter9

Chapter 9 planning and control

9-1 cost-volume-profit analysis

Relevant Glossary

(1)cost-volume-profit(CVP)analysis 本量利分析

(2)contribution margin 边际贡献

(3)variable expense 变动成本

(4)fixed expense 固定成本

(5)contribution margin ratio(CM ratio) 边际贡献率

(6)equation method 等式法

(7)break-even point 盈亏平衡点

(8)contribution margin method 贡献毛益法

(9)margin of safety 安全边际

(10)m argin of safety percentage 安全边际率

(11)operating leverage 经营杠杆

(12)S ales mix 混合销售

Cost-volume-profit (CVP) analysis is one of the most powerful tools that managers

have at their command. It helps them understands the interrelationship between cost,

volume and profit in an organization by focusing on interactions between the

following five elements:

(1)Price of products

(2)V olume or level of activity

(3)Per unit variable costs

(4)Total fixed costs

(5)Mix of products sold

Contribution margin is the amount remaining from sales revenue after variable

expenses have been deducted. Thus ,it is the amount available to cover fixed

expenses and then to provide profits for the period. Notice the sequence here——contribution margin is used first to cover the fixed expenses, and then whatever

remains goes toward profit . if the contribution margin is not sufficient to cover the

fixed expenses, then a loss of occurs for the period.

The percentage of contribution margin to total sales is referred to as the contribution margin ratio(cm ratio). This ratio is computed as follows:

CM ratio =CM/sales

CVP analysis is sometimes referred to simply as break-even analysis. This is unfortunate because break-even analysis is only one elements of CVP analysis. Breaking-even analysis can be approached in two ways——fist, by the equation method; and second, by the contribution margin method. The equation method centers in the contribution approach to the income statement. The format of this statement can be expressed in equation from as follows:

Sales——(variable expense +fixed expenses)=profits

Rearranging this equation slightly yields the following equation, which is widely used in CVP analysis:

Sales=variable expense + profits

At the breaking-even point, profits will be zero. Therefore, the breaking-even point can be

computed by finding that point where sales just equal the total of the variable expenses plus the fixed expenses.

The contribution margin method is actually just a variation of the equation method already described. The approach centers on the idea discussed earlier that each unit sold provides a certain amount of contribution margin that goes toward the covering of fixed costs. To find how many units must be sold to break even, one must divide the total fixed costs by the contribution margin being generated by each unit sold:

There are several assumptions underlying the simplest form of CVP analysis——such as the breaking-even formulas. The major assumption as follows:

(1)selling price is constant throughout the entire relevant range. The price of a product or service

will not change as volume changes.

(2)Cost are linear throughout the entire relevant range. and they can be accurately divided into

variable and fixed elements. The variable element is constant per unit, and the fixed element is constant in total over the entire relevant range.

(3)In multiproduct companies, the sales mix is constant.

(4)In manufacturing companies, inventories do not change. The number of units produced

equals the number of units sold.

There is a variation of this method that uses the CM ratio instead of the unit contribution margin. The result is the break-even in total sales dollars rather than in total units sold.

Fixed expense / CM ratio =break-even point in total sales dollars

This approach to break-even point analysis is particularly useful in those situations where a company has multiple product lines and wishes to compute a single break-even point for the company as a whole.

CVP formulas can be used to determine the sales volume needed to achieve a target net profit figure. And a second approach would be to expand the contribution margin formula to include the target profit.

This approach is simpler and more direct than using the CVP equation. In addition, it shows clearly that once the fixed costs are covered, the unit contribution margin is fully available for meeting profit requirements.

The margin of safety is the excess of budgeted (or actual ) sales over the break-even volume sales. It states the amount by which sales can drop before losses begin to be incurred. The formula for its calculation is as follows:

Total sales——break-even sales=margin of safety percentage

The margin of safety can also be expressed in percentage form. This percentage is obtained by dividing the margin of safety in dollar terms by total sales:

Margin of safety in dollar / total sales =margin of safety percentage

To the scientist, leverage explains how one is able to move a large object with a small force. To the manager, leverage explains how one is able to achieve a large increase in profits with only a small increase in sales and/or assets. One type of leverage that manager uses to do this is known as operating leverage.

Operating leverage is a measure of the extent to which fixed costs are being used in an organization. It is great in companies that have a high proportion of fixed costs in relation to variable costs. Conversely, operating leverage is low in companies that have a low proportion of fixed costs in relation to variable cost. If a company has high operating leverage (that is, a high

proportion of fixed costs in relation to variable costs), then profits will be very sensitive to changes in sales. Just a small percentage increase (or decrease) in profits.

The degree of operating leverage at a given level of sales is computed by the following formula:

Contribute margin / net income =degree of operating leverage

The degree of operating leverage is a measure, at a given level of sales, of how a percentage change in the sales, of how a percentage change in sales volume will affect profits.

The preceding section have given us some insights into the principles involved in CVP analysis, as well as some selected examples of how these principle are used of CVP concepts in analyzing sales mix.

The term sales mix means the relative combination in which a company’s products are sold. Managers are try to achieve the combination, or mix, that will yield the greatest amount of profits. Most companies have several products and often these products are not equally profitable. Whereas this is true, profits will depend to some extent on the sales mix that the company is able to achieve. profits will be greater if high-margin items make up a relatively large proportion of total sales than if sales consist mostly of low-margin items.

Changes in the sales mix can cause interesting (and sometimes confusing) variations in a company’s profits. A shift in the sales mix from high margin items can causes the reverse effect——total profits may increase even though total sales decrease. Given the possibility of these types of variations in profits, one measure of the effectiveness of a company’s sales force is the sales mix that it is able to generate. It is one thing to achieve a particular sales volume; it is quite a different thing to sell the most profitable mix of products.

The analysis of CVP relationships is one of management’s most significant responsibilities. Basically, it involves finding the most favorable combination of variable costs, fixed costs, selling price, sales volume, and mix of products sold. We have the trade-offs between variable costs and fixed costs, and between selling price and sales volume. Sometimes these trade-offs are desirable, and sometimes they are not. CVP analysis provides the manager with a powerful tool for identifying those courses of action that will improve profitability.

9-2 budgeting: profit planning and control system

(1) Budget n. 预算

(2) Responsibility accounting 责任会计

(3) Master budget 全面预算

(4) Operation budgets 经营预算

(5) Continuous or perpetual budget 滚动预算

(6) Self-imposed budget 自愿预算

(7) Production budget 产品预算

(8) Capital budgeting 资本预算

A budget is a detailed plan for the acquisition and use of financial and other resources over a specified period. It represents a plan for the future expressed in formal quantitative terms. The act of preparing a budget is called budgeting. The use of budgets to control a firm’s activities is known as budgetary control.

The master budget is a summary of all phases of a company’s plans and goals for the future. It set specific targets for sales, production, distribution, and financing activities, and it generally culminates in a projected statement of net income and a projected statement of cash

flows. In short, it represents a comprehensive expression of management’s plans for the future and how these plans are to be accomplished.

The budgets of a business firm serve much the same function as the budgets prepared informally by individuals. Business budgets tend to be prepared informally by individuals. Business budgets tend to be more detailed and to involve more work, but they are similar to the budgets prepared informally by individuals in most other respects. Like personal budgets, they assist in planning and controlling expenditures; they also assist in predicting operating results and financial condition in future periods.

The basic idea behind responsibility accounting is that each manager’s performance should be judged by how well he or she manages those items——and only those items——under his or her control. Each manager is then held responsibility for deviations between budgeted goals and actual results. In effect, responsibility accounting personalizes accounting information by looking at costs from a personal control standpoint. This concept is central to any effective profit planning and control system. Someone must be held responsible, or the cost will inevitably grow out of control.

Budgets covering acquisition of land, buildings, and other items of capital equipment (often called capital budgets ) generally have time horizons that extend many years into the future. The later years covered by such budgets may be quite indefinite, but the lengthy time horizon is needed to assist management in its planning and to ensure that funds will be available when purchases of equipment become necessary. As time passes, capital equipment are needed, but find that no funds are available to make the purchases.

Operation budgets are ordinarily set to cover a one-year period. The one-year period should correspond to the company’s fiscal year so that the budget figures can be compared with the actual results. Many companies divide their budget year into four quarters. The first quarter is then subdivided into months, and monthly budget figures are established. Theses near-term figures can usually be established with considerable accuracy. The last three quarters are carried in the budget at quarterly totals only. As the year progresses, the figures for the second quarter are broken down into monthly amounts, then the third quarter figures are broken down, and so forth. This approach has the advantage of requiring periodic review and reappraisal of budget data throughout the year.

Continuous or perpetual budgets are used by a significant number of organizations. A continuous or perpetual budget is a 12-mouth budget that rolls forward one mouth (or quarter) as the current month (or quarter) is completed. In other words, one month (or quarter) is added to the end of the budget as each month (or quarter) comes to a close. This approach keeps managers focused on the future at least one year ahead. Advocates of continuous budgets believe that managers using this approach to budgeting have less danger of becoming to focused on short-term results as the year progresses.

Once self-imposed budgets are prepared, are they subject to any kind of review? The answer is yes. Even though individual preparation of budget estimates is usually critical to a successful budgeting program, such budget estimates cannot necessarily be accepted without being questioned by higher levels of management. If no system of checks and balances is present, the danger exists that self-imposed budgets will be too loose and will allow too much slack. The result will be inefficiency and waste. Therefore, before budgets are accepted, they must be carefully reviewed by immediate superiors. If changes from the original budget seem desirable, the items in question are discussed, and compromises are reached that are acceptable to all concerned.

In essence, all levels of an organization should work together to produce the budget since top management is generally unfamiliar with detailed, day-to-day operations, it should rely on subordinates to provide detailed budget information. On the other hand, top management has a perspective on the company as a whole that is vital in making broad policy decisions in budget preparation. Each level of responsibility in an organization should contribute in the way that it best can in a cooperative effort to develop an integrated budget document.

The master budget is a network consisting of many separate but interdependent budgets, this network is illustrated in exhibit 9-1

Exhibit 9-1

The sales budget is usually based on a sales forecast. A sales forecast generally encompasses potential sales for the entire industry, as well as potential sales for the firm preparing the forecast. Factors that are considered in making a sales forecast include the following:

1.The company’s past sales volume.

2.Unfilled back orders

3.The company’s pricing policy for the budget period.

4.The company’s marketing plans for the budget period.

5.The company’s market share.

6.Economic conditions in the industry.

7.General economic conditions.

Sales results from prior years are commonly used as a starting point in preparing a sales forecast. Forecasters examine sales data in relation to various factors, including

prices, competitive conditions, availability of supplies, and general economic conditions.

Projections ate then made into the future based in those factors that the forecasters feel

will be significant over the budget period. In-depth discussions generally characterized

the gathering and interpretation of all data going into the sales forecast. These

discussions, held at all levels of the organization, develop perspective and assost in

assessing the significance and usefulness of data.

Statistical tools such as regression analysis, trend and cycle projection, and correlation analysis may be used in sales forecasting, in addition, some firms have found

it useful to build econometric models of their industry or of the nation to assist in

forecasting problems. Such models hold great promise for improving the overall quality

of budget data.

The sales budget is the starting point in preparing the master budget. As shown earlier in exhibit 9-1 nearly all other items in the master budget, including production,

purchases, inventories, and expenses, depend on it in some way. The sales budget is

constructed by multiplying the expected sales in units by the selling price. After the

sales budget has been prepared, the production re requirements for the forthcoming

budget period can be determined and organized in the form of a production budget .after

the production requirements have been computed, a direct material budget can be

prepared. The direct materials budget details the raw materials that must be purchased to fulfill the production budget and to provide for adequate inventories. Preparing a budget of this kind is one step in a company’s overall material requirements planning (MRP).

MRP is an operations management tool that uses a computer to assist the manager in overall materials and inventory planning. The objective of MRP is to ensure that the right materials are on hand, in the right quantities, and at the right time to support the production budget. The direct labor budget is also developed from the production budget. Direct labor requirements must be computed so that the company will know whether sufficient labor time is available to meet production needs. To compute direct labor requirements, the number of nits of finished product to be produced each period (month, quarter, and so on) is multiplied by the number of direct labor-hours required to produce a single unit. Many different types of labot may be involved. If so, then computations should be by type of labor needed. The direct labor requirements can then be translated into expected direct labor costs. How this is done will depend on the labor policy of the firm. However, many companies have employment polic ies or contracts that prevent them from laying off and rehiring workers as needed. The manufacturing overhead budget provides a schedule of all costs of production other than direct materials and direct labor. These cost should be broken down by cost behavior for budgeting purposes and a predetermined overhead rate developed. This rate will be used to apply manufacturing overhead to units of product throughout the budget period. A computation showing budgeted cash disbursements for manufacturing overhead should be made for use in developing the cash budget. Since some of the overhead costs do not represent cash outflows, the total budgeted manufacturing overhead costs must be adjusted to determine the cash disbursements for manufacturing overhead. The selling and administrative expense budget lists the budgeted expenses for areas other than manufacturing. In large organizations, this budget should be a compilation of many smaller, individual budgets submitted by department heads and other persons responsible for selling and administrative expenses. As illustrated in exhibit 9-1, the cash budget pulls together much of the data developed in the preceding steps. It is a good idea to restudy exhibit 9-1 to get the big picture firmly in mind before moving on.

The cash budget is composed of four major sections: the receipts section, the disbursements section, the cash excess or deficiency section and the financing section.

the receipts section consists of a listing of all of the cash inflows, except for financing, expected during the budget period. Generally, the major source of receipts will be from sales. The disbursements section consists of all cash payments that are planned for the budget period. These payments will include raw materials purchases, direct labor payments, manufacturing overhead costs, and so on, as contained in their respective budgets. In addition, other cash disbursements such as equipment purchases, dividends, and other cash withdrawals by owners are listed. The cash excess or deficiency section is computed as follows:

Cash balance, beginning………………………………………………×××

Add receipts ……………………………………………………×××

Total cash available before financing………………………×××

Less disbursements ………………………………………………×××

Excess (deficiency of cash available over disbursements)……………………×××

the financing section provides a detailed account of the borrowings and repayments projected to take place during the budget period. It also includes a detail of interest payments that will be due on money borrowed.

(精)会计英语大全

第一讲会计英语的常用术语 1.account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）； 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 – current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 – non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’ equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益

会计英语的常用术语

会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者

常用会计英语词汇

常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请

(完整版)会计专业英语词汇大全

一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。

常用会计类英语词汇汇总

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