成本會(huì)計(jì)計(jì)算題例題及答案

1、good" lea dershi p constr ucti on, full play levelscadres i n enter prise development in t heWewillcontinue toimprovethe compa ny's inter nalcontrol system,and steady improvementinabilitytomanag e and control, optimizebusi ness processes,toe nsuresmooth pr ocesses, re sponsibilitie s in pla

2、ce ;to further strengthe n inter nal control s,play acontr olpostindepe nde ntoversig htrole ofevaluation com plyingwit h third-party responsi bility; to a ctively make use of internala udit tools detect potentialma nagement,streamli ne,sta ndar dize relatedtra nsactions,strengt hening operations in

3、accordance wit h law.Dee pening the i nformation ma nagementtoe nsurefullcommunication"zeroresistance".o constantly perfect ERP ,and BFS+, andPI,a nd MIS,andSCM,i nformation system basedconstr uction,fulli ntegrationi nformation sy stem, achi eved informati on resour ces shared; to expand

4、Portal systemapplicationofbreadthanddepth,playinformationsystemonenterpriseofAssistantrol e;to perfectdai ly run mainte na nce operati onofrecords,prom ote problemreasonsanalysisand systemhandover;to strengtheni ng BFS+,a nd ERP,and SCM, te chnol ogyapplication oftraining,improve employee s applicat

5、i on information systemofcapa cityand level. Humanisti ccare to ensure "zero."Tostrengtheni ng Huma nities care ,continues tofostercompanywindclear,and g as are, andheartShunofcultureatmosphere; strengtheni ng lovehelpe d trappe d, caredifficult em ployee s; carrie doutstyle activitie s, r

6、ichempl oyees life;stre ngtheninghealth a nd la bour prote ction, organi zation career health medical, controlcare er against; continuesto impl ementation psy chologicalwarni ng preve ntion system,training employeeshealthofcharacter,andstableof mood a nd e nterpri singofattitude,create d friendlyfra

7、ternityof Humanitiesenvironment. ostre ngthe n riskmanageme nt,ensure that thebusiness of"zero risk". To strengthenedbusinesspl ansma nagement, will busine ss busi ness planscoverto alllevel,ensurethebusinessca ncontrol i ncontrol;t o close concer n financial,and coalele ctric li nkage, an

8、denergy-savi ng scheduling , national policy tre nds,strengtheni ngtrack, active shoul d;to impleme ntation State-ow ned assets met hod,furtherspe cification busine ss fina ncial ma nagement;t o perfectriskt ube control system,achieve d risk recogniti on,a nd measure,a nd assessme nt,and report,and

9、controlfeedbackofclosedring management , improve risk preventi on ca pacity.o furtherstandar dizetradi ng,and strivetoachieve "accordingto la w,sta ndardizeand fair." Innovation ofperformancema nagement,toe nsure that potentialemployees "zero fly".T o strengt hen performance mana

10、gement,processcontrol,enhanceemployeeevaluation and level sofeffectivecommunication toim proveperforma nce ma nagement. ofurtherquantifyand refineempl oyee standards.Work,fullplayparty, a nd bra nch,and members in"fivetype Enterpr se" constructioni n the ofcore rol e,and fightingfortressro

11、leandpi oneermodelr ole; to continues to stre ngthening"four二、平行結(jié)轉(zhuǎn)分步法里約當(dāng)產(chǎn)量問(wèn)題。1、企業(yè)生產(chǎn)C 產(chǎn)成品，需經(jīng)過(guò)三個(gè)步驟加工完成。其中：第一步驟生產(chǎn) A 半成品，第二步驟生產(chǎn)B 半成品，將A 半成品和B 半成品交第三步驟裝配成C 產(chǎn)成品。 各步驟月末在產(chǎn)品的完工程度均為50%。第一車間：月初40投入 500完工 480月末在產(chǎn)60第二車間：月初：30 投入： 480 完工： 470 月末在產(chǎn)40第三車間：月初：50 投入： 400 完工： 500 月末在產(chǎn)：50請(qǐng)計(jì)算一車間和二車間的約當(dāng)產(chǎn)量。第一車間 ,第二車間

12、處于同一步驟,不存在先后關(guān)系,所以不用結(jié)轉(zhuǎn).你沒說(shuō)月初在產(chǎn)完工程度,以下計(jì)算按月初在產(chǎn)完工程度為50% 計(jì)算.第 一 車 間 月 末 完 工 約 當(dāng) 產(chǎn) 量 =第 三 車 間 完 工 +第 三 車 間 在 產(chǎn)=500+50=550（第一車間完工了才能進(jìn)入第三車間,所以進(jìn)入三車間的都是一車間的完工產(chǎn)品）第一車間月末在產(chǎn)約當(dāng)產(chǎn)量=第一車間在產(chǎn)*完工程度 =60*50%=30第 一 車 間 本 月 約 當(dāng) 產(chǎn) 量 =月 末 完 工 +月 末 在 產(chǎn) -期 初 在 產(chǎn)=550+30-40*50%=560同理 ,第二車間完工約當(dāng)產(chǎn)量=500+50=550第二車間在產(chǎn)約當(dāng)產(chǎn)量=40*50%=20第二車間約

13、當(dāng)產(chǎn)量=550+20-30*50%=555fback boneba ckbone role; t ofull stre ngthening membersyouthwork,fullplayyout hempl oyeesi n company developmenti n the offorcerol e; to im provei nde pendent Commissionagainst corruptionw ork level,stre ngthe ning on e nterprise businesskeyli nk ofeffectivene ssmonitore d. ,A

14、nd ma intainsta bility. To furt herstre ngthe n publi cityand educati on,im prove theoveralllegalsystem.We muststrengthensafetymanagement,establish andimprov ethe e ducation,supervi sion,and evaluationas oneoft he traffic safety management mechanism.oconscienti ously sum upthe Olympic securitycontro

15、l s,pr omoting i ntegratedmanageme ntto a higherl evel, hig hersta ndar ds,a higherl evelofdev elopment.Empl oyees,todayi s lunarcal endaronDe cember24,the ox Bellis a bouttoring ,atthis time ofyear,we clearlyfeelt hepulse ofthe XX pow ergenerati oncompa nyto flourish,tomore clearly hearXX powerge n

16、eration compa nies mature a nd symmetrybreathi ng. Recalli ng past oneanother acrossa raili ng, weare e nthusiastica ndfull ofconfidence. F uturedevelopmentopportunities,we moreexciting fightmorespirited.Employees,let us togetheracross2013 fullofchalle ngesand opportuniti es,to create agreen,l ow-co

17、st operati on,full of humane careof aworld-cla ss powerge neration companyand w ork hard!T heoccasi on oftheSpri ng Festival,mysincerewish thatyou a ndthe familiesofthe staffin thenewyear,good healt h,ha ppy,ha ppyWewillcontinue toimprovethe compa ny's inter nalcontrol system,and steady improvem

18、entinabilitytomanageandcontrol,optimizebusiness processes,toe nsuresmooth pr ocesses, re sponsibilitie s in place ;to further strengthe n inter nal control s,play acontr olpostindepe ndentoversig htrole ofevaluation com plyingwit h third -party responsi bility; to a ctively make use of internala udi

19、t tools detect potentialma nagement,streamli ne,sta ndar dize relatedtra nsactions,strengt hening operations inaccordancewithlaw.Dee pening the i nformation ma nagementtoe nsurefullcommuni cation "zeroresistance".o constantly perfect ERP ,and BFS+, andPI,a nd MIS,andSCM,i nformation system

20、 basedconstr uction,fulli ntegrationi nformation sy stem, achi eved informati on resour ces shared; to expand Portal systemapplicationofbreadthand depth,play informationsystemonenterpriseofAssistantrole;to perfectdai ly run mainte nance operati onofrecords,prom ote problemreasonsanalysisand systemha

21、ndover;to strengtheni ng BFS+,a nd ERP,and SCM, te chnol ogyapplication oftraining,improveemployeesapplicationinformationsystem ofcapa cityand level. Hum anisti ccare to ensure "zero."Tostrengthening Huma nities care ,continues tofostercompanywindclear,a nd g as are, andheartShunofculturea

22、tmosphere; strengtheni ng lovehelpe d trappe d, caredifficult em ployee s; carrie doutstyle activitie s, richempl oyees life;stre ngthe ninghealth a nd la bour prote ction, organi zation career health medical, controlcare er against; contin ues to impl ementation psy chologicalwarni ng preve ntion s

23、ystem,training employeeshealthofcharacter,and stable of mood a nd e nterpri singofattitude,create d friendlyfraternityof Humanitiesenvironment. ostre ngthe n riskmanageme nt,ensure that thebusi ness of"zero risk". To strengthenedbusiness pl ansma nagement, will busine ss busi ness planscov

24、erto alllevel,ensurethebusinesscancontrolincontrol;tocloseconcer n financial,and coalele ctric li nkage, andenergy-savi ng scheduling , national policy tre nds,strengtheni ngtrack, active shoul d;to impleme ntation State-ow ned assets met hod,furtherspe cification busine ss fina ncial ma nagement;t

25、o perfectriskt ube control system,achieve d risk recogniti on,a nd measure,a nd assessme nt,and report,and controlfeedbackofclosed ri ng management , improve risk preventi on ca pacity.o furtherstandar dizetradi ng,and strivetoachieve "accordingtola w,sta ndardizeand fair." Innovation ofpe

26、rformancema nagement,toe nsure that potentialemployees "zerofly".T o strengt hen performance management,processcontrol,enhanceemployee evaluati on and level sofeffectivecommunicationtoimproveperformancemanagement. ofurtherquantifyand refineempl oyee standards.Work,fullplayparty, a nd bra n

27、ch,and m embers i n "five type Enterpri se" constructioni n the ofcore rol e,and fightingfortressroleandpioneermodelr ole; to continues to stre ngthening"four一、 分批法例題。某企業(yè)采用簡(jiǎn)化的分批法計(jì)算產(chǎn)品成本.?工資及福利費(fèi)和制造費(fèi)用為間接計(jì)入費(fèi)用,有關(guān)資料如下:(1)產(chǎn)品成本二級(jí)帳中 ,6 月末全部產(chǎn)品的累計(jì)工時(shí)為20000 小時(shí),累計(jì)工資及福利費(fèi)為 50000 元,累計(jì)制造費(fèi)用為60000 元。 (2)

28、6 月末 501 批和 502 批產(chǎn)品全部完工。?這兩批產(chǎn)品的產(chǎn)品成本明細(xì)賬中的有關(guān)資料如下:501 批 :6 月末累計(jì)工時(shí)為4000小時(shí) ,累計(jì)原材料為?8000?元。502批 6月末累計(jì)工時(shí)為3000 小時(shí),累計(jì)原材料費(fèi)用為6000元。 要求： (1)分項(xiàng)計(jì)算6 月末全部產(chǎn)品累計(jì)間接計(jì)入費(fèi)用分配率；(2)計(jì)算 501 批、 502 批產(chǎn)品成本；解： (1)直接人工累計(jì)分配率：50000/(3000+4000)=7.1(保留一位小數(shù))制造費(fèi)用累計(jì)分配率：60000/(3000+4000)=8.6(保留一位小數(shù))(2) 501 成本： 8000+4000+4000*7.1+4000*8.6=7

29、4800502 成本：6000+3000+3000*7.1+3000*8.6=56100一、 某工業(yè)企業(yè)基本生產(chǎn)車間生產(chǎn)工人工資為12500元， 規(guī)定按定額工時(shí)比例在甲、乙兩種產(chǎn)品之間進(jìn)行分配，甲產(chǎn)品工時(shí)定額為20500小時(shí)， 乙產(chǎn)品工時(shí)定額為10750小時(shí)； 輔助生產(chǎn)車間生產(chǎn)工人和管理人員工資為2800 元； 基本生產(chǎn)車間管理人員工資為1900元； 行政管理人員工資為4000 元。要求：分配工資費(fèi)用并編制相關(guān)會(huì)計(jì)分錄。(計(jì)算必須列出計(jì)算過(guò)程)1 、基本生產(chǎn)車間甲產(chǎn)品應(yīng)分配的工資=12500/(20500+10750)*20500=8200乙產(chǎn)品應(yīng)分配的工資fback boneba ckbon

30、e role; t ofull stre ngthening membersyouthwork,fullplayyout hempl oyeesi n company developmenti n the offorcerol e; to im provei nde pendent Commissionagainst corruptionw ork level,stre ngthe ning on e nterprise businesskeyli nk ofeffectivene ssmonitore d. ,A nd ma intainsta bility. To furt herstre

31、 ngthe n publi cityand educati on,im prove theoveralllegalsystem.We muststrengthensafetymanagement,establish andimprov ethe e ducation,supervi sion,and evaluationas oneoft he traffic safety management mechanism.oconscienti ously sum upthe Olympic securitycontrol s,pr omoting i ntegratedmanageme ntto

32、 a higherl evel, hig hersta ndar ds,a higherl evelofdev elopment.Empl oyees,todayi s lunarcal endaronDe cember24,the ox Bellis a bouttoring ,atthis time ofyear,we clearlyfeelt hepulse ofthe XX pow ergenerati oncompa nyto flourish,tomore clearly hearXX powerge neration compa nies mature a nd symmetry

33、breathi ng. Recalli ng past onegood" lea dershi p constr ucti on, full play levelscadres i n enter prise development in t heWewillcontinue toimprovethe compa ny's inter nalcontrol system,and steady improvement in a bility tomanag e and control, optimizebusi ness pro cesses,toe nsuresmooth p

34、r ocesses, re sponsibilitie s in place ;to further strengthe n inter nal control s,play acontr olpostindepe ndentoversig htrole ofevaluation com plyingwit h third -party responsi bility; to a ctively make use of internala udit tools detect potentialma nagement,streamli ne,sta ndar dize relatedtra ns

35、actions,strengt hening operations inaccorda nce wit h law.Dee pening the i nformation ma nagementtoe nsurefullcommuni cation "zeroresistance".o constantly perfect ERP ,and BFS+, andPI,a nd MIS,andSCM,i nformation system basedconstr uction,fulli ntegrationi nformation sy stem, achi eved inf

36、ormati on resour ces shared; to expand Portal systemapplicationofbreadtha nd depth,play informationsystem on ent erprise ofAssistant rol e;to perfectdai ly run mainte nance operati onofrecords,prom ote problemreasonsanalysi sand systemhandover;to strengtheni ng BFS+,a nd ERP,and SCM, te chnol ogyapp

37、lication oftraining, improve employee s applicati on information system ofcapa cityand level. Humanisti ccare to ensure "zero."Tostrengtheni ng Huma nities care ,continues tofostercompanywind clear,a nd g as are, andheartSh un ofcult ure atmosphere ; strengtheni ng lovehelpe d trappe d, ca

38、redifficult em ployee s; carrie doutstyle activitie s, richempl oyees life;stre ngthe ninghealth a nd la bour prote ction, organi zation career health medical, controlcare er against; continuesto impl ementation psy chologicalwarni ng preve ntion system,training employee shealt hofcharacter,a nd sta

39、ble of mood a nd e nterpri singofattitude,create d friendlyfraternityof Humanitiesenvironment. ostre ngthe n riskmanageme nt,ensure that thebusiness of"zero risk". To strengthened busine ss pl ansma nagement, will busine ss busi ness planscoverto alllevel,ensurethe businessca ncontrol i nc

40、ontrol;t o close concer n financial,and coalele ctric li nkage, andenergy-savi ng scheduling , national policy tre nds,strengtheni ngtrack, active shoul d;to impleme ntation State-ow ned assets met hod,furtherspe cification busine ss fina ncial ma nagement;t o perfectriskt ube control system,achieve

41、 d risk recogniti on,a nd measure,a nd assessme nt,and report,and controlfeedba ck ofclosed ri ng management , improve risk preventi on ca pacity.o furtherstandar dizetradi ng,and strivetoachieve "accordingto la w,sta ndardizeand fair." Innovation ofperformancema nagement,toe nsure that po

42、tentialemployees "zero fly".T o strengt hen performance management, process control,e nha nceemploye e evaluati on and level sofeffectivecommunication toim proveperforma nce ma nagement. ofurtherquantifyand refineempl oyee standards.Work,fullplayparty, a nd bra nch,and members in "fiv

43、e type Enterpri se" constructioni n the ofcore rol e,and fightingfortressrole andpi oneermodelr ole; to continues to stre ngthening"four=12500/( 20500+10750) *10750=4300分錄：借：基本生產(chǎn)車間甲產(chǎn)品8200乙產(chǎn)品4300輔助生產(chǎn)車間2800制造費(fèi)用1900管理費(fèi)用4000貸：應(yīng)付職工薪酬21200二、某基本生產(chǎn)車間本月共發(fā)生制造費(fèi)用44000 元，生產(chǎn)三種產(chǎn)品：A產(chǎn)品工時(shí)為6000小時(shí)，B產(chǎn)品為7500小時(shí)，

44、C產(chǎn)品為8500小時(shí)。要求：按生產(chǎn)工時(shí)比例分配制造費(fèi)用，并編制會(huì)計(jì)分錄。(計(jì)算必須列出計(jì)算過(guò)程)2、 基本生產(chǎn)車間A 產(chǎn)品應(yīng)分配的制造費(fèi)用=44000( / 6000+7500+8500)*6000=12000B 產(chǎn)品應(yīng)分配的制造費(fèi)用=44000/(6000+7500+8500)*7500=15000C 產(chǎn)品應(yīng)分配的制造費(fèi)用=44000/( 6000+7500+8500) *8500=17000分錄：借：基本生產(chǎn)車間A 產(chǎn)品12000 B 產(chǎn)品15000 C 產(chǎn)品17000貸：制造費(fèi)用44000fback boneba ckbone role; t ofull stre ngthening m

45、embersyouthwork,fullplayyout hempl oyeesi n company developmenti n the offorcerol e; to im provei nde pendent Commissionagainst corruptionw ork level,stre ngthe ning on e nterprise businesskeyli nk ofeffectivene ssmonitore d. ,A nd ma intainsta bility. To furt herstre ngthe n publi cityand educati o

46、n,im prove theoveralllegalsystem.We muststrengthensafetymanagement,establish andimprov ethe e ducation,supervi sion,and evaluationas oneoft he traffic safety management mechanism.oconscienti ously sum upthe Olympic securitycontrol s,pr omoting i ntegratedmanageme ntto a higherl evel, hig hersta ndar

47、 ds,a higherl evelofdev elopment.Empl oyees,todayi s lunarcal endaronDe cember24,the ox Bellis a bouttoring ,atthis time ofyear,we clearlyfeelt hepulse ofthe XX pow ergenerati oncompa nyto flourish,tomore clearly hearXX powerge neration compa nies mature a nd symmetrybreathi ng. Recalli ng past onea

48、nother acrossa raili ng, weare e nthusiastica ndfull ofconfidence. F uturedevelopmentopportunities,we moreexciting fightmorespirited.Employees,let us togetheracross2013 fullofchalle ngesand opportuniti es,to create agreen,l ow-cost operati on,full of humane careof aworld-cla ss powerge neration comp

49、anyand w ork hard!T heoccasi on oftheSpri ng Festival,mysincerewish thatyou a ndthe familiesofthe staffin thenewyear,good healt h,ha ppy,ha ppyWewillcontinue toimprovethecompa ny's inter nalcontrol system,and steady improvementinabilitytomanageandcontrol, optimizebusi ness processes,toe nsuresmo

50、oth pr ocesses, re sponsibilitie s in place ;to further strengthe n inter nal control s,play acontr olpostindepe ndentoversig htrole ofevaluation com plyingwit h third -party responsi bility; to a ctively make use of internala udit tools detect potentialma nagement,streamli ne,sta ndar dize relatedt

51、ra nsactions,strengt hening operations inaccorda nce wit h law.Dee pening the i nformation ma nagementtoe nsurefullcommuni cation "zeroresistance".o constantly perfect ERP ,and BFS+, andPI,a nd MIS,andSCM,i nformation system basedconstr uction,fulli ntegrationi nformation sy stem, achi eve

52、d informati on resour ces shared; to expand Portal systemapplicationofbreadthand depth,play informationsystemon ent erprise ofAssistant rol e;to perfectdai ly run mainte nance operati onofrecords,prom ote problemreasonsanalysisand systemhandover;to strengtheni ng BFS+,a nd ERP,and SCM, te chnol ogya

53、pplication oftraining,improveemployees applicati on information system ofcapa cityand level. Hum anisti ccare to ensure "zero."Tostrengtheni ng Huma nities care ,continues tofostercompanywindclear,andgasare,andheartShunofcultureatmosphere;strengthening lovehelpe d trappe d, caredifficult e

54、m ployee s; carrie doutstyle activitie s, richempl oyees life;stre ngthe ninghealth a nd la bour prote ction, organi zation career health medical, controlcare er against; contin ues to impl ementation psy chologicalwarni ng preve ntion system,training employeeshealthofcharacter,and stable of mood a

55、nd e nterpri singofattitude,create d friendlyfraternityof Humanitiesenvironment. ostre ngthe n riskmanageme nt,ensure that thebusi ness of"zero risk". To strengthenedbusinesspl ansma nagement, will busine ss busi ness planscoverto alllevel,ensurethebusinesscancontrolincontrol;to close conc

56、er n financial,and coalele ctric li nkage, andenergy-savi ng scheduling , national policy tre nds,strengtheni ngtrack, active shoul d;to impleme ntation State-ow ned assets met hod,furtherspe cification busine ss fina ncial ma nagement;t o perfectriskt ube control system,achieve d risk recogniti on,

57、a nd measure,a nd assessme nt,and report,and controlfeedbackofclosedring management , improve risk preventi on ca pacity.o furtherstandar dizetradi ng,and strivetoachieve "accordingtola w,sta ndardizeand fair." Innovation ofperformancema nagement,toe nsure that potentialemployees "zer

58、ofly".T o strengt hen performance management,processcontrol,enhanceemployee evaluati on and level sofeffectivecommunicationtoimproveperformancemanagement. ofurtherquantifyand refineemployee standards.Work,fullplayparty, a nd bra nch,and m embers i n "five type Enterpri se" constructioni n the ofcore rol e,and fightingfortressroleandpioneermodelr ole; to continues to stre ngthening"four三 、 8 月份某企業(yè)耗電40000度，每度電的單價(jià)0.4元，應(yīng)付電力費(fèi)16000元，未付，該企業(yè)基本生產(chǎn)間耗電33000度，其中車間照明用電 3000 度， 企業(yè)行政管理部門耗電7000 度， 企業(yè)基本生產(chǎn)車間生產(chǎn)AB 兩種產(chǎn)品