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首页 成本会计品种法例题

成本会计品种法例题.doc

成本会计品种法例题

有说有笑不再烦躁
2017-09-18 0人阅读 举报 0 0 暂无简介

简介:本文档为《成本会计品种法例题doc》,可适用于综合领域

成本会计品种法例题【品种法例题】香梅厂设有一个基本生产车间大量生产甲、乙两种产品其生产工艺过程属于单步骤生产。根据生产特点和管理要求确定采用品种法计算产品成本设有原材料、燃料和动力、直接人工和制造费用四个成本项目。该企业另设机修车间和运输部门两个辅助生产单位为基本生产车间和管理部门提供劳务。该厂××年月有关成本计算资料如下:各种生产费用的分配方法()原材料费用按各种产品分配。本月两种产品定额消耗量分别为:甲产品kg乙产品kg。()燃料和动力费用按产品定额消耗量比例分配。()职工薪酬按生产工时比例分配。()辅助生产费用采用直接分配法分配。()制造费用按生产工时比例分配。()月末完工产品和在产品按约当产量比例法分配。××年月产量资料本月入库产品产量如下:甲产品kg乙产品kg。月末在产品产量为:甲产品kg乙产品kg。甲产品月末在产品的完工程度为乙产品月末在产品的完工程度为甲产品本月实际生产工时为小时乙产品为小时。月初在产品成本资料表月初在产品成本资料单位:元产品名称直接材料燃料和动力直接人工制造费用合计甲产品乙产品该厂月份发生的生产费用资料()材料费用:根据领退料凭证汇总本月发出原材料共计元见表。原材料在生产开始时一次投入。请完成相关计算并编制会计分录。表发料凭证汇总表××年月单位:元主要材料辅料修理用领料部门和用途包装物合计备件A材料B材料C材料D材料E材料基本生产车间甲产品耗用乙产品耗用两种产品共同耗用基本车间一般耗用机修车间耗用povertyIntheareaofpovertyalleviation,torelyonecommercebusinesspark,activedockingAlibabagroup"ruraltreasure","thestarsplan"and"featuredtheMuseum"projecttoacceleratetheimplementationofelectroniccommerce"hundredthousandruralvillage"project,freetrainoperationstaff,offeringonlinesupporthelpforpoorfamilies,theprovisionofmicrocreditsupport,helpingthemtouseecommerceplatformtoescapepovertyInpovertyreduction,giveamanafishandfeedhimforaday,totargetedskillstrainingandentrepreneurshiptrainingfreeofchargeforthepoor,increaseemployment,entrepreneurialskills,ensurethetransferoftrainingpeople,povertyIntermsofstudentpoverty,highschool,vocationalcollegestudents'stipendsandothercosts,canbethroughthe"onecard",suchasdirectsubsidiestohouseholdsIntermsoffinancialpoverty,inordertofurtherincreasethesizeofloans,expandsthescopeofdelivery,developingindustry,EnterpriseprovidesprotectionforthepoorInrespectoftransportpovertyalleviation,tosolvethebottleneckinpoorvillages,developmentoftransport,vigorouslypromotingtheconstructionofruralroadsandordinaryroadsPVpovertyreduction,tosupportconditionsofpoorvillagesandphotovoltaicsystemofcentralized,poorconstructionprojects,poor运输部门耗用厂部管理部门耗用合计表原材料费用分配表××年月单位:元直接分配计入应借科目计入合计定额分配率分配金额金额消耗量甲产品基本生产乙产品成本小计制造费用基本生产车间机修车间辅助生产成本运输部门管理费用合计()煤气费、电费:月末根据煤气表、电表和单位煤气价格、单位电价本月应付外部煤气费元由甲产品和乙产品共同承担电费元其中甲产品、乙产品生产动力用电元机修车间耗电元运输车间耗电元生产车间照明用电元管理部门照明用电元。请完成相关计算并编制会计分录。表燃料和动力费用分配表××年月单位:元煤气电力定额应借科目合计消耗量分配率分配金额分配率分配金额甲产品基本生产乙产品成本小计制造费用基本生产车间机修车间辅助生产成本运输部门管理费用合计()人工费:根据本月职工薪酬汇总表本月职工薪酬总额为元其中基本生产工人的职工薪酬为元车间管理人员职工薪酬为元机修车间人员职工薪酬为元运输部门人员职工薪酬为元厂部管理人员职工薪酬为元。请完成相关计算并编制会计分录。povertyIntheareaofpovertyalleviation,torelyonecommercebusinesspark,activedockingAlibabagroup"ruraltreasure","thestarsplan"and"featuredtheMuseum"projecttoacceleratetheimplementationofelectroniccommerce"hundredthousandruralvillage"project,freetrainoperationstaff,offeringonlinesupporthelpforpoorfamilies,theprovisionofmicrocreditsupport,helpingthemtouseecommerceplatformtoescapepovertyInpovertyreduction,giveamanafishandfeedhimforaday,totargetedskillstrainingandentrepreneurshiptrainingfreeofchargeforthepoor,increaseemployment,entrepreneurialskills,ensurethetransferoftrainingpeople,povertyIntermsofstudentpoverty,highschool,vocationalcollegestudents'stipendsandothercosts,canbethroughthe"onecard",suchasdirectsubsidiestohouseholdsIntermsoffinancialpoverty,inordertofurtherincreasethesizeofloans,expandsthescopeofdelivery,developingindustry,EnterpriseprovidesprotectionforthepoorInrespectoftransportpovertyalleviation,tosolvethebottleneckinpoorvillages,developmentoftransport,vigorouslypromotingtheconstructionofruralroadsandordinaryroadsPVpovertyreduction,tosupportconditionsofpoorvillagesandphotovoltaicsystemofcentralized,poorconstructionprojects,poor表职工薪酬分配表××年月单位:元工资分配福利费职工薪酬应借科目工资总额生产工时分配率及其他合计甲产品基本生产乙产品成本小计制造费用基本生产车间机修车间辅助生产成本运输部门管理费用合计()折旧费:根据固定资产折旧计算表本月应提折旧元。请编制会计分录。表折旧费用分配表××年月单位:元生产车间使用部门管理部门合计基本生产车间机修车间运输部门折旧费用()跨期摊销费用:根据“跨期摊销费用”账户记录本月应分摊财产保险费元其中基本生产车间元机修车间元运输部门元厂部管理部门元。根据跨期摊销费用明细账××年第三季度预计借款利息为元每月预提利息元。请编制会计分录。()其他费用:本月以现金支付的费用有:基本生产车间办公费元机修车间办公费元运输部门办公费元。请编制会计分录。()本月机修车间提供修理工时小时其中为基本生产车间提供小时为运输部门提供小时为行政管理部门提供小时。本月运输部门提供运输劳务量吨公里其中为基本生产车间提供吨公里为机修车间提供吨公里为行政管理部门提供吨公里。请完成相关计算并编制会计分录。表辅助生产费用明细账辅助车间:机修××年月单位:元日期费用明细项目摘要合计水电职工保险费月日原材料折旧费办公费气费薪酬及其它根据原材料费用分配表根据燃料和动力费用分配表根据职工薪酬分配表povertyIntheareaofpovertyalleviation,torelyonecommercebusinesspark,activedockingAlibabagroup"ruraltreasure","thestarsplan"and"featuredtheMuseum"projecttoacceleratetheimplementationofelectroniccommerce"hundredthousandruralvillage"project,freetrainoperationstaff,offeringonlinesupporthelpforpoorfamilies,theprovisionofmicrocreditsupport,helpingthemtouseecommerceplatformtoescapepovertyInpovertyreduction,giveamanafishandfeedhimforaday,totargetedskillstrainingandentrepreneurshiptrainingfreeofchargeforthepoor,increaseemployment,entrepreneurialskills,ensurethetransferoftrainingpeople,povertyIntermsofstudentpoverty,highschool,vocationalcollegestudents'stipendsandothercosts,canbethroughthe"onecard",suchasdirectsubsidiestohouseholdsIntermsoffinancialpoverty,inordertofurtherincreasethesizeofloans,expandsthescopeofdelivery,developingindustry,EnterpriseprovidesprotectionforthepoorInrespectoftransportpovertyalleviation,tosolvethebottleneckinpoorvillages,developmentoftransport,vigorouslypromotingtheconstructionofruralroadsandordinaryroadsPVpovertyreduction,tosupportconditionsofpoorvillagesandphotovoltaicsystemofcentralized,poorconstructionprojects,poor根据折旧费用分配表支付保险费支付办公费合计分配转出表辅助生产费用明细账辅助车间:运输××年月单位:元日期费用明细项目摘要合计水电职工保险费月日原材料折旧费办公费气费薪酬及其它根据原材料费用分配表根据燃料和动力费用分配表根据职工薪酬分配表根据折旧费用分配表支付保险费支付办公费合计分配转出表辅助生产费用分配表(直接分配法)项目机修车间运输部门合计待分配辅助生产费用(元)供应辅助生产以外的劳务数量单位成本(分配率)耗用数量基本生产车间分配金额耗用数量行政管理部门分配金额合计()归集和分配制造费用。请完成相关计算并编制会计分录。表制造费用明细账基本生产车间××年月单位:元日期费用明细项目摘要合计水电职工保险费辅助车原材料折旧费办公费月日气费薪酬及其它间转入根据原材料费用分配表根据燃料和动力费用分配表povertyIntheareaofpovertyalleviation,torelyonecommercebusinesspark,activedockingAlibabagroup"ruraltreasure","thestarsplan"and"featuredtheMuseum"projecttoacceleratetheimplementationofelectroniccommerce"hundredthousandruralvillage"project,freetrainoperationstaff,offeringonlinesupporthelpforpoorfamilies,theprovisionofmicrocreditsupport,helpingthemtouseecommerceplatformtoescapepovertyInpovertyreduction,giveamanafishandfeedhimforaday,totargetedskillstrainingandentrepreneurshiptrainingfreeofchargeforthepoor,increaseemployment,entrepreneurialskills,ensurethetransferoftrainingpeople,povertyIntermsofstudentpoverty,highschool,vocationalcollegestudents'stipendsandothercosts,canbethroughthe"onecard",suchasdirectsubsidiestohouseholdsIntermsoffinancialpoverty,inordertofurtherincreasethesizeofloans,expandsthescopeofdelivery,developingindustry,EnterpriseprovidesprotectionforthepoorInrespectoftransportpovertyalleviation,tosolvethebottleneckinpoorvillages,developmentoftransport,vigorouslypromotingtheconstructionofruralroadsandordinaryroadsPVpovertyreduction,tosupportconditionsofpoorvillagesandphotovoltaicsystemofcentralized,poorconstructionprojects,poor根据职工薪酬分配表根据折旧费用分配表支付保险费支付办公费根据辅助生产费用分配表合计分配转出表制造费用明细账基本生产车间××年月单位:元应借科目生产工人工时分配率分配金额基本生产成本,甲产品基本生产成本,乙产品合计()生产费用在完工产品与月末在产品之间的分配产品成本计算单表产品名称:甲产品××年月单位:元项目直接材料燃料和动力直接人工制造费用合计月初在产品成本本月生产费用生产费用合计费用分配率完工产品成本月末在产品成本表产品成本计算单产品名称:乙产品××年月单位:元项目直接材料燃料和动力直接人工制造费用合计月初在产品成本本月生产费用生产费用合计费用分配率完工产品成本月末在产品成本()完工产品的结转。请编制会计分录。povertyIntheareaofpovertyalleviation,torelyonecommercebusinesspark,activedockingAlibabagroup"ruraltreasure","thestarsplan"and"featuredtheMuseum"projecttoacceleratetheimplementationofelectroniccommerce"hundredthousandruralvillage"project,freetrainoperationstaff,offeringonlinesupporthelpforpoorfamilies,theprovisionofmicrocreditsupport,helpingthemtouseecommerceplatformtoescapepovertyInpovertyreduction,giveamanafishandfeedhimforaday,totargetedskillstrainingandentrepreneurshiptrainingfreeofchargeforthepoor,increaseemployment,entrepreneurialskills,ensurethetransferoftrainingpeople,povertyIntermsofstudentpoverty,highschool,vocationalcollegestudents'stipendsandothercosts,canbethroughthe"onecard",suchasdirectsubsidiestohouseholdsIntermsoffinancialpoverty,inordertofurtherincreasethesizeofloans,expandsthescopeofdelivery,developingindustry,EnterpriseprovidesprotectionforthepoorInrespectoftransportpovertyalleviation,tosolvethebottleneckinpoorvillages,developmentoftransport,vigorouslypromotingtheconstructionofruralroadsandordinaryroadsPVpovertyreduction,tosupportconditionsofpoorvillagesandphotovoltaicsystemofcentralized,poorconstructionprojects,poor

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成本会计品种法例题

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