欢迎来到天天文库
浏览记录
ID:11579465
大小:91.50 KB
页数:84页
时间:2018-07-12
《第章传统成本计算方法练习题参考答案(chapter traditional costing method)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、第6章传统成本计算方法练习题参考答案(Chapter6traditionalcostingmethod)Chapter6:traditionalcostingmethod1.Afactoryhasabasicproductionworkshop,whichproducesalargenumberofproducts.Theproductsofthetwoproductsaresinglestepproduction,andaccordingtotheproductioncharacteristicsandmanagementrequirements,theproductcostofth
2、eproductiscalculatedbythevarietymethod.Thecompany's"productioncost"isdividedintothreeitems:"directmaterial","directlabor"and"manufacturingcost"."Manufacturingexpense"accountsfortheindirectexpensesincurredinthebasicproductionworkshop,andthedetailedaccountingoftheprojectissetupbythecostproject.The
3、costcalculationinformationofNovember2005isasfollows:(1)atthebeginningofthemonth.Theproductcostoftheproductsofthetwoproductshasbeencreditedtoeachproductcostseparatelyatthebeginningofthemonth.(2)productionvolumethismonth.Thismonth,500piecesofproductswillbecompleted.Attheendofthismonth,100productsw
4、illbemade,andtheactualproductionhourswillbe100,000hours.Bproductswillbecompleted200piecesthismonth,with40productsattheendofthemonthand50,000hoursinactualproductionhours.Therawmaterialsofbothproductsareputintoproductionatthebeginningoftheproduction,andtheprocessingcostismorebalanced,andattheendof
5、themonth,thecompletiondegreeoftheproductsis50%.(3)productionexpensesincurredthismonth.Pleaseseethefollowingtableforthismonth'ssummaryofmaterials.Issueofmaterialsummaryunit:yuanReceivingdepartmentanduseMaterialtypeCombinedmeterTherawmaterialsPackingmaterialsLowvalueconsumablesBasicproductionshopP
6、roductconsumption80000010000810000Productconsumption6000004000604000Productsofaandbareconsumedtogether2800028000Theworkshopisgenerallyconsumed20001002100ThemanagementdepartmentofthefactoryUSESit12004001600Combinedmeter1431200140005001445700Thematerialsusedfortheproductionofaandbproductsshallbeal
7、locatedaccordingtotheproportionofrawmaterialsconsumeddirectlybythetwoproducts.2)thismonththesummaryofthesummaryofpayrollandemployeebenefits(simplifiedform)isshowninthetablebelow.Salaryandwelfarefeesummarytableunit:yuanCatego
此文档下载收益归作者所有