acca考试回顾,《f管理会计》讲义辅导

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1、ACCA考试回顾，《F2管理会计》讲义辅导(34)本文由高顿ACCA整理发布，转载请注明出处　　8.3Losseswithscrapvalue 　　Solutionprocedure: 　　1.Calculatetheoutputsandlosse 　　2.Calculatethecostperunit（usingthetotalcostoverexpectedoutputunits） 　　3.Totaltheprocesscosts 　　4.Writeuptheprocessaccountandnormallossacco

2、unt 　　Example3: 　　Inputs=3000units 　　Material=$11700 　　Conversioncost=$6300 　　Output=2000units 　　Normalloss=20% 　　Theunitsoflosscouldbesoldfor$1eac 　　Processaccount 　　Unit 　　$ 　　UnittheresolutionoftheshareholdersortheBoardofDirectorsshallbeprovidedtheoriginalresolu

3、tion.16thaccountmanagersshouldcarefullyverifytheinformationprovidedbytheoriginal'sauthenticity,integrity,effectiveness,carefullycheckthecopyandtheoriginalarethesame,checkforerrorsinthecopymarked"aftercheckingwiththeoriginal高顿财经ACCA 　　$ 　　Material 　　3000 　　11700 　　O

4、utput 　　2000 　　14500 　　Conversioncosts 　　6300 　　Normalloss 　　600 　　600 　　Abnormalloss 　　400 　　2900 　　3000 　　18000 　　3000 　　18000theresolutionoftheshareholdersortheBoardofDirectorsshallbeprovidedtheoriginalresolution.16thaccountmanagersshouldcarefullyverifytheinform

5、ationprovidedbytheoriginal'sauthenticity,integrity,effectiveness,carefullycheckthecopyandtheoriginalarethesame,checkforerrorsinthecopymarked"aftercheckingwiththeoriginal高顿财经ACCA 　　Abnormallossaccount 　　$ 　　$ 　　Processa/c 　　2900 　　Scrapvalue 　　400 　　P&L 　　2500 　　290

6、0 　　2900 　　Scrapvalue 　　$ 　　$ 　　Normalloss 　　600 　　Cash 　　1000 　　AbnormallosstheresolutionoftheshareholdersortheBoardofDirectorsshallbeprovidedtheoriginalresolution.16thaccountmanagersshouldcarefullyverifytheinformationprovidedbytheoriginal'sauthenticity,integrity,

7、effectiveness,carefullycheckthecopyandtheoriginalarethesame,checkforerrorsinthecopymarked"aftercheckingwiththeoriginal高顿财经ACCA 　　400 　　1000 　　1000 　　Therearetwoproductionprocesses:cuttingpasting 　　Normalloss:10%ineachprocess 　　Scrappedunitsoutofthecuttingprocesssel

8、lsfor$3perunit,whereasscrappedunitsoutofthepastingprocesssellfor$5perunit. 　　CuttingprocessPastingproces 　　Process1account 　　Unit 　　$ 　　Unit 　　$