成本会计品种法练习题

成本会计品种法 练习题 用券下载整式乘法计算练习题幼小衔接专项练习题下载拼音练习题下载凑十法练习题下载幼升小练习题下载免费 七、实训题 (一)品种法实训 1.实训目的: 练习产品成本计算的品种法。 2.实训资料: 甜甜食品厂是一家小型企业，主营饼干的生产与销售业务。该厂的基本生产车间是饼干车间，大量生产蛋元饼干和曲奇饼干两种产品，采用封闭式的流水线生产，饼干的主要原料为面粉、植物油、鸡蛋、食糖等。还设有一个机修车间，为企业提供各种修理劳务。该企业的原材料根据生产需要领用，并在领用后一次投入(车间内期初期末均无材料余额)，领用的鸡蛋按定额消耗比例分配，其定额为百公斤蛋元饼干消耗10公斤鸡蛋，百公斤曲奇饼干消耗鸡蛋5公斤。其他原材料60%用于蛋元饼干生产，40%用于曲奇饼干的生产。饼干车间工人的薪酬和制造费用按生产工时比例分配，机修车间费用按修理工时比例分配。两种饼干均采用约当产量法计算完工产品成本和月末在产品成本。企业发生的费用均用转账支票支付。 甜甜食品厂20××年3月有关经济业务的原始凭证和相关资料如下: (1)上月末的相关资料如表4-1、4-2所示: 表4-1 生产车间月末在产品盘存单 车间:饼干车间 20××年 2月 28 日 第1联 在产品名称 型号规格 单位 盘点数量 单位成本 总成本 在产品完工率 蛋元饼干 公斤 1860 50% 曲奇饼干 公斤 1580 50% 主管: 审核: 保管:张鹏 盘点:谢刚 表4-2 月末在产品成本 20××年2 月 28 日 产品 直接材料 直接人工 制造费用 合计 蛋元饼干 9580 1860 1230 12670 曲奇饼干 7900 1580 1100 10580 (2)本月的相关资料如表4-3至4-19所示: 表4-3 领料汇总表 部门:饼干车间 20××年 3 月 31 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 生产饼干用 植物油 公斤 2000 16.00 32000 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-4 领料汇总表 部门:饼干车间 20××年3 月 31 日 项目 ? 材料名称 单位 数量 单价(元) 金额 备注 用途 转 财 生产饼干用 苏打 公斤 500 10.00 5000 务 科 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 主管: 领料人:许围 审核: 发料人:张辉 表4-5 领料汇总表 部门:饼干车间 20××年 3 月 31 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 生产饼干用 面粉 公斤 20000 3.00 60000 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-6 领料汇总表 部门:饼干车间 20××年 3 月 31 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 生产饼干用 鸡蛋 公斤 2400 6.00 14400 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-7 领料汇总表 部门:饼干车间 20××年 3 月 31 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 生产饼干用 食糖 公斤 5000 3.80 19000 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-8 领料汇总表 部门:饼干车间 20××年 3月 31 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 生产一般用 食用添加剂 公斤 250 60.00 15000 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-9 领料单 部门:机修车间 20××年3月11日 项目 ? 材料名称 单位 数量 单价(元) 金额 备注 用途 转 财 修理用 专用漏斗 只 30 20 600 务 科 主管: 领料人:许围 审核: 发料人:张辉 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 表4-10 领料单 部门:机修车间 20××年3月1 日 项目 材料名称 单位 数量 单价(元) 金额 备注 ? 用途 转 一般用 手套 双 20 2 40 财 务 科 主管: 领料人:许围 审核: 发料人:张辉 表4-11 工资结算汇总表 20××年3月31日 单位:元 部 门 各类人员 基本工资 奖 金 津 贴 合 计 生产饼干工人 40000 3600 1200 44800 饼干车间 管理人员 3500 700 4200 修理工人 4500 1000 300 5800 机修车间 管理人员 2000 500 2500 合 计 50000 5800 1500 57300 会计主管: 审核: 制表:郭全福 表4-12 社保费用计提表 20××年3月31日 单位:元 部门 各类人员 工资总额 计提比例 计提金额 生产饼干工人 44800 36% 16128 饼干车间 管理人员 4200 36% 1512 修理工人 5800 36% 2088 机修车间 管理人员 2500 36% 900 合 计 57300 36% 20628 会计主管: 审核: 制表:郭全福 表4-13 固定资产折旧计算表 20×× 年3月 单位:元 使用单位和 年折旧率上月计提上月增加固定上月减少固定本月应计 原 值 固定资产类别 (%) 折 旧 额 资产的原值 资产的原值 提折旧额 厂房 600000 4 2000 2000 饼干设备 500000 6 2500 2500 车间 合计 1100000 4500 4500 厂房 180000 4 600 600 机修设备 50000 6 250 250 车间 合计 230000 850 850 会计主管: 审核: 制表:郭全福 表4-14 外购动力费用分配表 供电单位:市电力公司 20××年3月 单位:元 部 门 耗电量 单价 金额 饼干车间 14200 1.00 14200 机修车间 5800 1.00 5800 合 计 20000 20000 会计主管: 审核: 制表:郭全福 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 表4-15 待摊费用分摊表 20××年3月 单位:元 部 门 应摊报刊费 应摊保险费 低值易耗品摊销 合 计 饼干车间 500 2500 600 3600 机修车间 200 800 1000 合 计 700 3300 600 4600 会计主管: 审核: 制表:郭全福 表4-16 办公费用及其他费用分配表 20××年3月 单位:元 部 门 办公费用 其他费用 金 额 饼干车间 9000 1800 10800 机修车间 3000 500 3500 合 计 12000 2300 14300 会计主管: 审核: 制表:郭全福 表4-17 产品成本入库单 交库单位: 饼干车间 20×× 年3月29日 编号: ? 检查结果 产材料名称称 型号规格 单位 交付数量 实收数量 备注 转 合格 不合格 财 蛋元饼干 公斤 16300 16300 16300 务 科 曲奇饼干 公斤 10800 10800 10800 车间送库(盖章)杭天 检验(盖章) 仓库经收(盖章)王易 表4-18 生产车间月末在产品盘存单 车间:饼干车间 20××年3月 31 日 第1联 在产材料名称称 型号规格 单位 盘点数量 单位成本 总成本 在产品完工率 蛋元饼干 公斤 3080 50% 曲奇饼干 公斤 2250 50% 主管: 审核: 保管:张鹏 盘点:谢刚 表4-19 定额消耗量、工时 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 部 门 生产工时 修理工时 定额消耗比例 蛋元饼干 7360 60% 饼干车间 曲奇饼干 5440 40% 一般 700 企业管理部门 220 合 计 12800 920 100% 主管: 审核: 记录员:杭天 3.实训要求: (1)开设蛋元饼干和曲奇饼干的基本生产成本明细账、机修车间的辅助生产成本明细账和饼干车间的制造费用明细账; (2)对所给资料进行审核、整理与分析，编制各种费用分配表; (3)根据编制的费用分配表作编制相应的记账凭证; emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of (4)根据记账凭证登记开设的产品生产成本费用明细账; (5)对归集的辅助生产费用和制造费用按要求进行分配，并编制记账凭证; (6)根据归集的生产费用在完工产品与月末在产品进行分配，计算蛋元饼干和曲奇饼干的总 成本和单位成本。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of