Ovidiu Ciurila

801A

Review III
I.The following jumbled sentences make up a short text about cost accounting. Do
unjumble them and decide which order they should go in. After that, do try to
translate them into Romanian
.
a.But to this have to be added all the factorys overheads rent or property taxes,
electricity for lighting and heating, the maintenance department, the stores, the
canteen, and so on.
But to this have to be added all the factorys overheads rent or property taxes,
electricity for lighting and heating, the maintenance department, the stores, the
canteen, and so on.
Dar la acesta trebuiesc adaugate toate costurile generale ale fabricii chirie sau
taxe pe proprietate, electricitate pentru iluminare si incalzire, departamentrul de
intretinere, magazinele, cantina, si asa mai departe.

b.Finally, where a company does not want to calculate the price of specific orders or
processes, it can use full costing or absorption costing, which allocates all fixed and
variable costs to the companys products.
Finally when a company does not want to calculate the price of specific orders or
processes, it can use full costing or absorption costing, which allocates all fixed and
variable costs to the companys products.
In final, atunci cand o companie nu vrea sa calculeze pretul unor anumite procese
sau comenzi, poate sa foloseasca costurile complete sau costurile de absorbtie, care
aloca toate costurile fixe si variabile produselor companiei.

c.For example, if you produce 500 wooden door-knobs, each one requiring 100
grams of wood and taking the machine operator two minutes to make, you can
easily calculate the direct cost.
For example, if you produce 500 wooden door-knobs, you can easily calculate the
direct cost , each one requiring 100 grams of wood and taking the machine operator
two minutes to make.
De exemplu, in productia a 500 de manere de usi din lemn putem calcula costul
direct, fiecare dintre ele necesitand 100 de grame de lemn si 2 minute din partea
operatorului masinist pentru a se face.

d.It is fairly easy to calculate the prime cost or direct cost of a manufactured article.
It is fairly easy to calculate the prime cost or direct cost of a manufactured article.
Este destul de usor sa calculam costul direct pentru un obiect produs.

e.One of these is job-order cost accounting, which involves establishing a price for
an individual item or a particular batch ( a quantity of goods assembled or
manufactured together ).
One of these is job-order cost accounting, which involves establishing a price for an
individual item or a particular batch ( a quantity of goods assembled or
manufactured together ).
Una dintre acestea este contabilitatea costurilor pentru comenzi, care presupune
stabilirea unui pret pentru fiecare obiect individual sau pentru fiecare lot.

f.There are lots of other expenses of running a business that cannot be charged to
any one product, process or department, and companies have to price their
products in such a way as to cover their administration and selling expenses, the
research and development department, and so on.
There are lots of other expenses of running a business that cannot be charged to
any one product, process or department, and companies have to price their
products in such a way as to cover their administration and selling expenses, the
research and development department, and so on.
Exista multe cheltuieli in conducerea unei afaceri care nu pot fi puse pe seama nici
unui produs, proces sau department, iar companiile trebuie sa stabileasca pretul
peoduselor lor ca sa poata acoperi costurile de vanzare si administrare, costurile de
cercetare si asa mai departe.

g.This is the sum of the direct costs of the raw materials or components that make
up the product and the labour required to produce it, which, of course, vary directly
with production.
This is the sum of the direct costs of the raw materials or components that make up
the product and the labour required to produce it, which, of course, vary directly
with production.
Aceasta este suma costurilor directe , a materiilor prime, a componentelor care
alcatuiesc produsul dar si a muncii necesare pentru a il produce, care, desugur
variaza in mod direct cu productia.

h.This is impossible where production involves a continuous process as with steel,

flour or cement. In this case, companies often use process cost accounting, which
determines costs over a given period of tlme.
This is impossible where production involves a continuous process as with steel,
flour or cement. In this case, companies often use process cost accounting, which
determines costs over a given period of tlme.
Aceasta este imposibil atunci cand productia presupune un process continuu cum
este in cazul otelului, fainii sau cimentului. In acest caz companiile folosesc adesea
contabilitatea costului de process, ce determina costurile pe o perioada data de
timp.

i.Various methods can be used to allocate all these expenses to the selling price of
different products.
Various methods can be used to allocate all these expenses to the selling price of
different products.
Varii metode pot fi folosite pentru a aloca toate aceste cheltuieli la pretul de
vanzare a diferitelor produse.

II.Complete the following sentences:

1.Manufacturers have to find a way of establishing all fixed and variable costs to
their various products. 2.They have to cover the factorys expenses and things like
administration and selling. 3.The direct cost of materials and labour is easy to
calculate.