工廠簿記英文解釋翻譯、工廠簿記的近義詞、反義詞、例句

英語翻譯：

【經】 factory bookkeeping

分詞翻譯：

工廠的英語翻譯：

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

簿記的英語翻譯：

book-keeping; bookkeeping
【經】 bookkeeping

專業解析

Factory bookkeeping (工廠簿記) 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.

網絡擴展解釋

工廠簿記是工業簿記的一種具體應用形式，主要用于記錄和核算制造類企業的經濟活動。以下是詳細解釋：

一、基本定義

工廠簿記屬于複式簿記體系下的分支，專為制造業企業設計。它通過系統記錄原材料采購、生産過程、成品銷售等環節的財務數據，最終形成反映工廠經營狀況的會計信息。

二、核心内容

成本核算
- 追蹤材料費（如鋼材、零部件采購）
- 統計人工成本（生産工人薪資）
- 計算制造費用（設備折舊、能源消耗等）
生産流程記錄
- 原材料入庫→生産領用→半成品流轉→成品入庫的全程追蹤
- 采用分批法或分步法進行成本歸集
資産監管
- 固定資産台賬管理（如機床、生産線）
- 存貨動态監控（原材料/在制品/成品庫存）

三、特殊作用

區别于商業簿記的顯著特征在于：

需要建立成本中心核算單元
涉及間接費用分配（如車間管理費用分攤）
支持産品定價決策

四、實施價值

通過精确記錄生産過程中的資金流動，工廠簿記能為管理層提供：

單位産品成本分析報告
生産效率評估數據
預算控制依據

注：工業簿記的具體操作需結合《企業會計準則》及行業特性，更多專業細節可參考會計專業教材或咨詢執業會計師。