英语翻译11.Product Costing Can Be Manipulated Product costing is required by GAAP to evaluate inventory and eventually cost of goods sold in the financial statements.However,the Treadway Commission points out that pressures could arise to minimiz

英语翻译11.Product Costing Can Be Manipulated Product costing is required by GAAP to evaluate inventory and eventually cost of goods sold in the financial statements.However,the Treadway Commission points out that pressures could arise to minimiz
英语翻译
11.Product Costing Can Be Manipulated
Product costing is required by GAAP to evaluate inventory and eventually cost of goods sold in the financial statements.However,the Treadway Commission points out that pressures could arise to minimize the reported cost of goods sold.This could take the form of accountants being asked to massage the allocation of overhead or changing the estimates of the economic life of assets.Pressures could also exist for accountants in industry to delay proper writedowns of the value of inventory.For example,in the highly competitive and technologically advanced consumer industry,new products are introduced at a rapid pace.This heightens the probability that demand for existing products and inventory could flatten or decrease.Management under earnings performance pressure may be tempted to engage in financial statement management by not writing down inventory.As the saying goes "If you can't report good performance,you can at least have a good performance report."
With the extension of the Code to include all CPAs,accountants in industry now have the same stated obligation as auditors to ensure the proper valuation of all assets and to properly cost the inventory.
Decisions Are Being Made
An example of ethical ambiguities in the decision making area occurs when companies are investigating whether to outsource any part of the production process.In addition to the obligations to stockholders,does the company have any responsibilities to the workers,suppliers,and the community in which they are currently located?Moreover,assume a company's production costs would be lower abroad because the pollution control laws are less stringent and therefore cheaper to comply with.Should the lower costs justify the possible increased health and safety risks that could occur in the company's new location?To resolve this issue,the accountant could follow the guidelines of Sir Adrian Cadbury who argues that for an action to be considered ethical,it must be open to public scrutiny and that the manager would not be embarrassed if the action were made public.11

英语翻译11.Product Costing Can Be Manipulated Product costing is required by GAAP to evaluate inventory and eventually cost of goods sold in the financial statements.However,the Treadway Commission points out that pressures could arise to minimiz
11.product成本可以操纵
产品成本是公认会计原则所要求的评估清单,并最终成本出售的货品在财务报表中.不过,特雷德韦委员会指出,压力可能会出现,以尽量减少报道的成本出售的货品.这可能采取的形式是会计师被要求按摩分配架空或改变的估计,经济生活中的资产.压力可能也存在着对会计师行业在拖延适当的销的库存价值.例如,在高度竞争和技术先进的消费产业,新产品的推出在迅速发展.这加剧了概率的需求,现有的产品和存货可扁平或减少.管理下的盈利表现的压力,可能会受到诱惑,从事财务报表管理,不写下来的库存.正如俗语所说：“如果你不能表现良好的报告,您可以在至少有一个良好的执行情况报告” .
与扩展的代码,以包括所有注册会计师,会计师在工业,现在有同样的说明义务核数师,以确保正确的估价的所有资产,并妥善成本清单.
决定,目前正在作出
一个例子,道德含糊之处,在决策方面发生时,公司现正调查是否外包的任何部分,生产过程中.此外,该义务的股东,是否该公司有任何的责任,向工人,供应商,和在社会中,他们目前正在位于何处?此外,假设一家公司的生产成本会较低,因为在国外的污染控制法律不那么严格,因此,便宜的遵守.要降低成本的理由可能增加健康和安全风险可能发生在该公司的新的位置?要解决这个问题,会计师可遵循的指引,主席先生阿德里安卡德伯里谁辩称,为一行动被视为道德,它必须向公众开放的审议和经理人不会尴尬,如果采取该行动作了public.11