成本会计第八章.ppt

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1、©CopyrightbyDongmeiQin2006Allrightsreserved.AccountingSchool,CTBUChapter8AllocationofcostsofproductionbetweenFG&WIPCOSTACCOUNTING2021/9/201CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPLearningObjectives1.Significanceofdetermi

2、nationofWIPunits2.AccountingtreatmentforWIP3.AllocatecostsproductionbetweenFG&WIPC22021/9/202CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPKeyPoints1.Equivalentunitsofproduction2.measuringWIPaccordingtonorm3.measuringWIPaccord

3、ingtoproportionofnormC22021/9/203CH8AllocationofcostsofproductionbetweenFG&WIPChapter8AllocationofcostsofproductionbetweenFG&WIPMainContent1.AccountingtreatmentofunitsofWIP2.MethodsofallocationofcostsofproductionbetweenFG&WIP3.TransferringofFGC22021/9/204CH8Allocationofcosts

4、ofproductionbetweenFG&WIPPrincipleofallocationbetweenFG&WIPItemsDMDLOverheadTotalBWIP4000120028008000Currentexps.100001800620018000Total140003000900026000FGEWIP2021/9/205CH8AllocationofcostsofproductionbetweenFG&WIP月初在产品费用+本月生产费用=本月完工产品成本+月末在产品费用CostsofBWIP+CurrentProduction

5、expenses=costsofFGofthisperiod+costsofEWIP3statesofendingproductsMustadoptmethodstoallocateexpensesbetweenEWIP&FGImportanttodetermineunitsofWIP2021/9/206CH8AllocationofcostsofproductionbetweenFG&WIP第一节在产品数量的核算AccountingtreatmentforWIP一、在产品收发存日常核算(DailytreatmentofWIP)1、在产品概念(

6、DefinitionofWIP)广义Broadsensebusiness狭义NarrowsenseWorkshoporprocessstage2021/9/207CH8AllocationofcostsofproductionbetweenFG&WIP2、特点(Characteristics)liquiditycomplexitydiversity3、台账(Bookofaccounts)账面核算＆实际盘点2021/9/208CH8AllocationofcostsofproductionbetweenFG&WIP二、在产品清查的核算(Accou

7、ntingtreatmentforcheckofWIP)定期和不定期清查(Checkatregularorirregulartime)编制在产品盘存表(PrepareInventorylistofWIP)2021/9/209CH8AllocationofcostsofproductionbetweenFG&WIP在产品盘盈(WIPoverage)：借：基本生产成本贷：待处理财产损溢—待处理流动资产损溢经过批准进行处理时：借：待处理财产损溢—待处理流动资产损溢贷：制造费用2021/9/2010CH8Allocationofcostsofprodu

8、ctionbetweenFG&WIP在产品盘亏和毁损(WIPshortageandspoilage)：借：待处理财产损溢—待处理流动资产损溢贷：基本生