亨格瑞管理会计英文第15版练习答案04

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1、CHAPTER4COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDAMENTALASSIGNMENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Describethepurposecostmanagementsystemssof.31,3450LO2:Explaintherelationshbetweencost,costobject,accumulation,andcostassignm

2、ent.ipcost4556LO3:Distinguishbetweendirectandindirectcosts.A1,B136,37,38,3!44),45,4956LO4:ExplainthemajorreasonsforallocatingcostB2s.33,414654LO5:Identifythemaintypemanufacturingcosts:direcmaterials,directlabor,andindirectproductioncosts.soft36,37,38,3!)LO6:Explainhowthefinanstatementsofmercha

3、ndiseandmanufacturersdifferbecauseofthetypesofgo(theysell.(Afltsods57,60,61LO7:Understandthemaindifferencesbetweentraditiandactivity-basedcostingsystemsandwhyABCsysprovidevaluetomanagersA3,A4,B3,oB4ltems33,40,41,4：448,49,5055,56,57,58,59,60,6LO8:Useactivity-basedcoinformationtomakestrate

4、erationalcontroldecisions.st4,B4Jic32,37,4348,49,5055,56,601Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.123CHAPTER4CostManagementSystemsandActivity-BasedCosting4-A1(20-30min.)SeeTable4-A1onthefollowingpage.4-A2(25-30min.)Copyright?2011PearsonEducation,Inc.,PublishingasPrentice

5、Hall.123Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.1231.MerchandiseInventories,1,000devices@$97$97,000Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.123Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.1232.Directmaterialsinventory$40,000Work-in-proce

6、ssinventory0Finishedgoodsinventory97,000Totalinventories$137,0003.NILEELECTRONICSPRODUCTSStatementofOperatingIncomeFortheYearEndedDecember31,20X9Sales(9,000unitsat$170)$1,530,000Costofgoodssold:Beginninginventory$0Purchases970,000Costofgoodsavailableforsale$970,000Lessendinginventory97,000873,

7、000$657,000185,000$472,000Costofgoodssold(anexpense)GrossmarginorgrossprofitLessotherexpenses:selling&administrativecostsOperatingincome(alsoincomebeforetaxesinthisexample)Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.123