金融英語口語 11.CAN
[00:00.86]新單詞
[00:01.72]speciality n.
[00:02.63]專業(yè)
[00:03.53]within prep.
[00:04.23]在...范圍以內(nèi)，在...里面
[00:04.94]ensure v.
[00:05.69]保證
[00:06.45]procedure n.
[00:07.01]程序
[00:07.58]shape v.
[00:08.11]成形
[00:08.65]assemble v.
[00:09.30]裝配
[00:09.95]appliances n.
[00:10.74]裝置，器具
[00:11.52]refine v.
[00:12.36]治煉
[00:13.19]purify v.
[00:13.82]純化
[00:14.45]ore n.
[00:14.98]礦石
[00:15.52]manufacture v.
[00:16.29]制造
[00:17.06]overhead n.
[00:17.71]間接費(fèi)用
[00:18.36]miscellaneous adj.
[00:19.17]雜項(xiàng)的
[00:19.98]depreciation n.
[00:20.70]折舊
[00:21.42]foreman n.
[00:22.16]工長，工頭
[00:22.91]subdivide v.
[00:23.76]把...再分
[00:24.61]variable adj.
[00:25.34]可變的
[00:26.07]category n.
[00:26.83]種類，類目
[00:27.59]consequently adv.
[00:28.23]必然地
[00:28.87]systematic adj.
[00:29.68]系統(tǒng)的
[00:30.48]logical adj.
[00:31.11]邏輯的
[00:31.74]extremely adv.
[00:32.56]極度地，極其，非常
[00:33.38]Phrases & Expressions
[00:34.38]短語
[00:35.37]cost accounting
[00:36.28]成本會(huì)計(jì)
[00:37.20]job-order cost accounting
[00:38.54]分批成本會(huì)計(jì)
[00:39.89]process cost accounting
[00:41.34]分步成本會(huì)計(jì)
[00:42.79]raw material
[00:43.79]原材料
[00:44.80]L:Good afternoon! Are you ready to write a summary of accounting?
[00:47.06]教師：下午好!你們是否已準(zhǔn)備好寫會(huì)計(jì)學(xué)的概要呢?
[00:49.32]B:Yes, we are reviewing what we've learned.
[00:50.80]B：是的，我們正在復(fù)習(xí)已學(xué)過的課程。
[00:52.27]L:Are you sure you understand this?
[00:53.63]教師：你們是否已明白了呢?
[00:54.99]A:No, we need to find out more.
[00:56.91]學(xué)生A：不，我們需要進(jìn)一步了解。
[00:58.83]B:Mr.Li, can you give us some directions?
[01:00.73]B：李老師，你能否給我們指點(diǎn)指點(diǎn)?
[01:02.64]L:Yes. Cost accounting is a speciality within the field of accounting.
[01:05.50]L：行。在會(huì)計(jì)學(xué)范疇內(nèi)成本會(huì)計(jì)也是一門專業(yè)課。
[01:08.36]One of the main tasks of any enterprise is to determine the sales price of the products or the cost of services that are provided by a company.
[01:13.36]任何一家企業(yè)的主要任務(wù)之一是確定產(chǎn)品的銷售價(jià)格或是公司提供的勞務(wù)費(fèi)用。
[01:18.37]A:How is sales price determined?
[01:19.99]學(xué)生A：銷售價(jià)格是怎樣確定下來的?
[01:21.61]L:To establish a sales price that ensures a profit,
[01:23.46]教師：要確定銷售價(jià)格而保證有利潤，
[01:25.32]first,the costs of making the product or providing the service must be determined.
[01:28.41]首先就必須確定制造產(chǎn)品的費(fèi)用或制造產(chǎn)品所需的一切勞務(wù)費(fèi)用。
[01:31.51]This is the purpose of cost accounting, and many of the procedures of other branches of accounting have been adapted to achieve this end.
[01:36.12]這是成本會(huì)計(jì)的目的，為達(dá)到此目的要采用很多其它會(huì)計(jì)工作的程序。
[01:40.73]B:Can you give some examples?
[01:41.75]B：你能給我們舉例子嗎?
[01:42.77]L:Well, in a plant raw materials are shaped or assembled into a product,
[01:45.72]教師：行。在一個(gè)工廠里原材料過塑造或是裝配成產(chǎn)品，
[01:48.67]such as automobiles, appliances, furniture, clothing etc.
[01:51.20]例如汽車，器具，家具和服裝等。
[01:53.74]As we know raw materials are also changed into some other kind of product,
[01:56.52]我們知道原材料也要變成某些種類產(chǎn)品，
[01:59.30]such as metals being refined, or purified,
[02:01.23]例如金屬是從礦石經(jīng)過連續(xù)不斷的加工
[02:03.17]from their ores by means of a continuous process.
[02:05.10]從治煉或純化而得來的。
[02:07.03]Some agricultural products-like sugar-are also refined this way.
[02:09.75]某些農(nóng)產(chǎn)品，如糖，也是通過這種方式提煉出來的。
[02:12.47]A:This means that costs will change according to the manufacturing techniques.
[02:14.96]學(xué)生A：這就是說成本費(fèi)用要根據(jù)加工的技術(shù)而定。
[02:17.46]L:So there are two principle methods of determining costs. The first method, job-order cost accounting,
[02:21.64]教師：所以有兩個(gè)主要方法確定成本。每一種方法是分批生產(chǎn)成本會(huì)計(jì)，
[02:25.82]is suitable for use with the assembly type of manufacturing. The other method,
[02:28.72]這適用于裝配生產(chǎn)的生產(chǎn)方式。另一種，
[02:31.61]process cost accounting, is suitable for use with the continuous-process type of manufacturing.
[02:34.84]是分步成本會(huì)計(jì)，這適用于連續(xù)加工的生產(chǎn)方式。
[02:38.07]B:What is job-order cost accounting?
[02:39.40]學(xué)生B：什么是分批生產(chǎn)成本會(huì)計(jì)?
[02:40.73]L:In job-order cost accounting, the accountant must first determine the prime, or direct,
[02:44.05]教師：在分批生產(chǎn)成本會(huì)計(jì)中，會(huì)計(jì)必須首先確定其產(chǎn)品的主要成本或直接
[02:47.37]cost of the product. The prime cost is the sum of diret material costs and direct labor costs.
[02:51.23]成本。主要成本是直接材料消耗的總數(shù)和直接的生產(chǎn)勞動(dòng)費(fèi)用。
[02:55.10]A:Are there any indirect costs?
[02:56.31]學(xué)生A：還有什么間接的成本呢?
[02:57.53]L:You know, the indirect costs are known as overhead and cover many different expenses,
[03:00.99]教師：有。間接成本被企業(yè)一般管理費(fèi)，
[03:04.45]including the miscellaneous expenses of operating the plant. Depreciation, for example,
[03:07.92]這包括了很多其他費(fèi)用，例如折舊費(fèi)，
[03:11.40]is accounted for as overhead cost, as is the plant foreman's salary.
[03:14.39]它是算在企業(yè)一般管理費(fèi)內(nèi)了，就像工頭領(lǐng)班的薪水一樣。
[03:17.38]For the purpose of record keeping costs are subdivided into fixed, variable, and semivariable categories.
[03:21.80]為了記帳，這種成本費(fèi)再可分成固定可變性的和半可變性的三類入帳。
[03:26.21]B:Are both direct and indirect cost variable?
[03:27.80]B：直接成本和間接成本是否也都是可以變動(dòng)的呢?
[03:29.40]L:Of course, direct costs often change, affecting the cost of production and consequently the manufacturer's selling price.
[03:34.30]教師：可以。直接成本經(jīng)常變動(dòng)而影響了生產(chǎn)成本，隨之而來的是銷售價(jià)格的波動(dòng)。
[03:39.19]Many indirect costs are also variable, some such as depreciation are generally fixed.
[03:43.09]很多間接成本也有變動(dòng)，但像折舊費(fèi)之類一般是固定的。
[03:46.98]Do you understand cost accounting now?
[03:48.48]現(xiàn)在你們可明白了成本會(huì)計(jì)的含義嗎?
[03:49.98]A, B:Yes, thanks, Mr.Li.
[03:51.76]學(xué)生A，B：現(xiàn)在明白了，謝謝李先生!
[03:53.53]L:Cost accounting provides a systematic and logical process by which the cost of a product can be determined.
[03:57.34]教師：成本會(huì)計(jì)提供了一個(gè)系統(tǒng)性和邏輯性的計(jì)算方法，用以確定產(chǎn)品生產(chǎn)的成本。
[04:01.14]This cost can then be used as a basis for determining the best sales price of a product.
[04:04.49]該成本是確定產(chǎn)品最佳銷售價(jià)格基礎(chǔ)，
[04:07.85]It also provides management with an extremely valuable decision-making tool.
[04:10.70]這也為管理提供了極有價(jià)值的決策性手段。
