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《第4章 制造费用的核算.ppt》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、第四章制造费用的核算CostforProductionOverhead一、制造费用的概述：（一）制造费用的定义Overhead:Expenditureonlabor,materialsorservices,whichcannotbeeconomicallyidentifiedwithaspecificsaleablecostunit.（e.g:indirectmaterial,indirectlabourandindirectexpense)（CIMA）制造费用是指企业为生产产品（或提供劳务）而发生的应该计入产成本但没有专设成本项目的各项生
2、产费用。(二）制造费用的两个特点：属于生产产品所发生的费用，应计入产品成本；不能直接计入产品成本，而需要分配计入产品成本；一、制造费用概述（三）制造费用的内容：生产单位管理人员工资、奖金以及按工资总额14%提取的职工福利费；折旧费、修理费及经营性租赁费等；生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、办公费、保险费、设计制图费、试验检验费、劳动保护费及季节性或修理期间的停工损失等等.（四）制造费用的六个来源：(Sixsourcesofoverheadcost)Thepurchaseanalysis（购买原材料直接领用）Issues
3、fromstock.PayrollAnalysisthesourceofindirectlaborcost.SalariesanalysisJournalentries(日记账)PettyCashbook（小额现金出纳簿）二.固定资产折旧费的核算（一）折旧的定义：折旧费用指固定资产在使用过程中由于损耗而逐渐转移到成本费用中的那部分价值。TheFixedassetregister：Descriptionofasset,Dateofpurchase,Detailsofthesupplier,Costoftheasset,Identificati
4、oncode.Location,Estimatedlifeinyearsorhoursofuse,estimateresidualvalue,depreciationmethod,andmajoroverhauls（二）Threedepreciationmethodswillbeexplored:直线折旧法（StraightLine）余额递减法（ReducingorDiminishingBalance）机器工时法（MachineHour）折旧方法：直线折旧法 （StraightLine）Costofmachine:60,000pounds,
5、estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hoursYear35,000hoursYear41,000hoursStraightlinemethod:depreciationforeachyear=(60,000pounds-8,000pounds)/4=13,000pounds折旧方法：余额递减法（ReducingorDiminishingBalance）Thepercentage=39.57%(
6、1-n√residualvalue/Originalcost)*100%Y1:39.57%of60,000pounds=23,742poundsY2:39.57%of(60,000-23,742)=14,347poundsY3:39.57%of(60,000-38,089)=8,670poundsY4:39.57%of(60,000-46,759)=5,239poundsRoundingadjustmentneeded2Totaldepreciationcost=52,000poundsAnargument:inthefirstyearth
7、edeprecationchargeishigh,however,themaintenancecostsarelow;inthelastyearthemaintenancecostsarehigh,,thedepreciationchargeislow.折旧方法：机器工时法（MachineHour）Costofmachine:60,000pounds,estimatedresidualvalue8,000pounds,estimatedlifeis4years.Expecteduse:Year14,000hoursYear26,000hou
8、rsYear35,000hoursYear41,000hoursSolution:Rate=52,000/16,000=3.25poundsperhouryear14,000*3
