工厂簿记英文解释翻译、工厂簿记的近义词、反义词、例句

英语翻译：

【经】 factory bookkeeping

分词翻译：

工厂的英语翻译：

factory; manufactory; mill; plant
【经】 fabric; factory; manufactory; mill; plant; shop; work place

簿记的英语翻译：

book-keeping; bookkeeping
【经】 bookkeeping

专业解析

Factory bookkeeping (工厂簿记) refers to systematic financial record-keeping processes specifically designed for manufacturing enterprises. This specialized accounting practice combines industrial cost accounting with financial documentation, focusing on tracking production expenses, inventory valuation, and operational efficiency metrics .

Key components include:

Cost allocation frameworks - Distributing direct/indirect manufacturing costs using standardized methods like activity-based costing (ABC)
Inventory management systems - Recording raw materials, work-in-progress, and finished goods through perpetual inventory methods
Depreciation schedules - Calculating equipment wear-and-tear using straight-line or units-of-production formulas: $$ text{Annual Depreciation} = frac{text{Cost - Salvage Value}}{text{Useful Life}} $$
Compliance documentation - Maintaining records for tax authorities and auditing requirements

This discipline integrates financial accounting standards from the International Financial Reporting Standards (IFRS) Foundation with operational metrics outlined in ISO 9001 quality management systems. Professional references include Modern Accounting Practice (12th Edition, China Financial Publishing House) and factory accounting guidelines from the Ministry of Industry and Information Technology.

网络扩展解释

工厂簿记是工业簿记的一种具体应用形式，主要用于记录和核算制造类企业的经济活动。以下是详细解释：

一、基本定义

工厂簿记属于复式簿记体系下的分支，专为制造业企业设计。它通过系统记录原材料采购、生产过程、成品销售等环节的财务数据，最终形成反映工厂经营状况的会计信息。

二、核心内容

成本核算
- 追踪材料费（如钢材、零部件采购）
- 统计人工成本（生产工人薪资）
- 计算制造费用（设备折旧、能源消耗等）
生产流程记录
- 原材料入库→生产领用→半成品流转→成品入库的全程追踪
- 采用分批法或分步法进行成本归集
资产监管
- 固定资产台账管理（如机床、生产线）
- 存货动态监控（原材料/在制品/成品库存）

三、特殊作用

区别于商业簿记的显著特征在于：

需要建立成本中心核算单元
涉及间接费用分配（如车间管理费用分摊）
支持产品定价决策

四、实施价值

通过精确记录生产过程中的资金流动，工厂簿记能为管理层提供：

单位产品成本分析报告
生产效率评估数据
预算控制依据

注：工业簿记的具体操作需结合《企业会计准则》及行业特性，更多专业细节可参考会计专业教材或咨询执业会计师。