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ID:10710612
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时间:2018-07-07
《acca考试回顾,《f2管理会计》讲义辅导(33)》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、ACCA考试回顾,《F2管理会计》讲义辅导(33)本文由高顿ACCA整理发布,转载请注明出处 8.2Lossesinprocesscosting Normallossistheamountoflossexpectedfromtheoperationofaprocess.Thisexpectationisbasedonpastexperience,andthislossisconsideredtobeunavoidable. Abnormallossisthenextralossresultingwhenactuallossisgreaterthannormalore
2、xpectedloss,anditisgivenacost. Abnormalgainisthegainresultingwhenactuallossislessthanthenormalorexpectedloss,anditsisgivena“negativecost”。 Example1 Inputtoaprocessis1000unitsatacostof$4500 Normallossis10% Thereisnoopeningorclosingstocks (1)output=860units (2)output=920units
3、Solution: (1)output=860units Step1:determineoutputandlosses units ActualLoss1000units-860units 140 高顿财经ACCA NormalLoss1000unitsx10% 100 Abnormalloss 40 Step2:calculatecostperunitofoutputandlosses Costincurred = $4,500 =$5perunit Expectedoutput 1000unitsx90%
4、 Thecostperunitofoutputandthecostperunitsofabnormallossarebasedonexpectedoutput. Step3:calculatetotalcostofoutputandlosses Calculatetotalcostofoutputandlosses;normallossisnotassignedanycost. Simply,totalcostofoutput=totalcostofinput $ Costofoutput860unitsx$5 4,300 Normalloss
5、 0 Abnormalloss40unitsx$5 200 Totalcost 4500 Step4:completeaccounts Processaccount Unit $ Unit高顿财经ACCA $ Costincurred 1000 4500 Normalloss 100 0 Output(finishedgoodsa/c) 860x$5 4300 Abnormalloss 40x$5 200 1000 4500 Abno
6、rmallossaccount Unit $ Unit高顿财经ACCA $ Processaccount 40 200 Profit/lossaccount 40 200 40 200 40 200 2012年ACCA考试《F2管理会计》讲义辅导(33) (2)output=920units Step1:determineoutputandlosses $ Actualloss1000units–920units 80 Normalloss1000unitsx10% 100 Abnor
7、malgain 20 Step2:calculatecostperunitofoutputandlosses高顿财经ACCA Costsincurred = $4,500 =$5perunit Expectedoutput 900units Step3:calculatetotalcostofoutputandlosses $ Costofoutput920unitsx$5 4600 Normalloss0 Less:abnormalgai
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