会计学-企业决策的基础 问题详解
会计学-企业决策的基础 答案
管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420,000 = $35 per machine-hour Machine-Hours 12,000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = $337,500 = $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line. Thus, the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line isoverpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costing systeminclude: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrificesignificant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1B. Ex.18.1a. job costing (each project of a construction company is unique)b . both job and process costing (institutional clients may represent unique jobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d . process costing (the dog houses are uniformly manufactured in high volumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3A4,000 EU @ $61.50 = $246,000 b4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target OperatingIncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37Total contribution margin ($37 per unit) $ 740,000 $ 925,000530,000* Less: Fixed costs390,000Operating income at full capacity $ 350,$ 395,000000*$390,000 + additional depreciation per year on newmachinery, $140,000 (20% of $700,000).。
会计学-企业决策的基础-14版-PPT15解析
© The McGraw-Hill Companies, Inc., 2008
Learning Objective
To explain why there is demand for harmonization of global financial reporting standards.
LO3
Country/Standards IFRS United States United Kingdom Germany Brazil Japan
LIFO Used Used Used Not Used Not Used Not Used Used
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2008
Accounting for Transactions with Foreign Companies
On January 1, 2007, a U.S. company purchases equipment from an Italian company for €100,000. The amount is payable in full on that date. On January 1, 2007, the exchange rate is $0.97 per Euro.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2008
Harmonization of Financial Reporting Standards
Global Variation in Accounting Practices
Auditors per 100,000 Asset Valuation Method Revaluation allowed 168 352 26 1 10 Historic cost Revaluation allowed Historic cost Revaluation allowed Historic cost Depreciation Basis Economic based Economic based Economic based Tax based Economic based Tax based Segment Diclosure Required Yes Yes Yes Limited No Yes
会计学企业决策的基础
1、残疾人驻会理事：指人事档案关系在残联机关的、 正式的、驻会的残疾人理事，盲人、聋人理事因为目前 部分省份暂时有一定难度，可放宽条件为人事档案关系 在残联直属单位；否则，为不驻会理事。P39
2、干部队伍培训，在此只统计残联系统内部的培训， 不含系统外的各种培训，诸如党校学习等。P39 （1）综合培训班，着重于提高残疾人工作者的综合素 质，如政策水平、理论素养、综合业务知识、整体协调 能力等，区别于某一专项业务的培训，培训内容较宏观、 全面。 （2）残疾人干部培训班，指专门针对残疾人干部举办 的综合培训班。
一、组ห้องสมุดไป่ตู้机构
（一）残联机关是否参照公务员
（二）残联内设机构、直属单位建设情况
（三）基层残疾人组织规范化建设情况（主要包括县、 乡级残联和村社区残协的建设、各项规章制度等的制定 完善等）
（四）各级各类专门协会的组建、社团登记，残疾人民 间组织机构情况
二、人员情况
（一）人员概况（残疾人人数、持证残疾人人数、残联 机关和直属单位编制数、残联机关和直属单位实有工作 人员数） （二）领导班子情况 （三）残疾人干部情况（领导干部、理事、一般干部、 专职委员） （四）志愿者情况 （五）培训情况（残疾人工作者综合培训、残疾人干部 综合培训）
3、各级残联对残疾人干部人数的统计，包括残疾人领 导干部和残疾人一般干部。 市地级残联中，配备残疾人领导干部，必须是配备了党 组书记（理事长）或副理事长，仅配备了残疾人理事不 算。P40
4、（1）县级残联规范化建设达标情况：是指达到了中 国残联下发的《关于印发<基层残疾人组织规范化建设 验收标准>，做好基层残疾人组织规范化建设工作的通 知》（残联函〔2006〕83号）中的相关要求的县级残联 规范化情况具体要求是：对照《标准》，凡县（市、区） 本级符合《标准》第1－15条，90％的乡（镇、街道） 符合《标准》第16－25条，80％的村（社区）符合《标 准》第26－33条，就算达标。P41 （2）县（市、区）规范化建设达标数，指的是“十一 五”期间的达标累计数。P41
会计学-企业决策的基础 答案教学资料
会计学-企业决策的基础答案管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based on machine-hours:Manufacturing Overhead= $420,000= $35 per machine-hourMachine-Hours 12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead= $337,500= $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct laborhours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probablyexplains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costingsystem include: (1) a better identification of its operating inefficiencies, (2) a betterunderstanding of its overhead cost structure, (3) a better understanding of theresource requirements of each product line, (4) the potential to increase the sellingprice of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability todecrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1a. job costing (each project of a construction company is unique)B. Ex.18.1b. both job and process costing (institutional clients may represent uniquejobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d. process costing (the dog houses are uniformly manufactured in highvolumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target Operating IncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。
会计学企业决策的基础 课后习题 答案 chapter
Total paid-in capital=15,000,000+20,000,000+44,000,000=79,000,000 e.Book value per share of common stock=(total stockholders' equity-preferred stock)/shares stock=(143,450.000-15,000,000)/4,000,000≈32.11
会计学-企业决策的基础 答案
管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa.Department One overhead application ratebased on machine-hours:Manufacturing Overhead$420,000=$35 per machine-hourMachine-Hours 12,00 0Department Two overhead application rate based on direct labor hours:Manufacturing Overhead$337,500=$22.50 per direct laborhourDirect Labor Hours 15,00 0Chapter 17 P805 17.8Ad .The Custom Cuts product line is very labor intensive in comparison to theBasic Chunks product line. Thus, the company’s current practice of using direct labor hours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e .The benefits the company would achieve by implementing an activity-basedcosting system include: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1B. Ex. 18.1a.job costing (each project of a construction company is unique)b.both job and process costing (institutional clients may represent unique jobs)c.job costing (each set of equipment is uniquely designed and manufactured)d.process costing (the dog houses are uniformly manufactured in high volumes)e.process costing (the vitamins and supplements are uniformly manufactured in high volumes)Chapter 18 P841 18.3AInputs:•Beginning WIP•StartedOutputs:•Units completed•Ending WIP•Beginning WIP•Units started•Units completed•Ending WIP•Cost of beginning WIP•Cost added during the period•Cost of goods transferredtransferred•Add ending WIP$246,000b4,000 EU @ $13.50 =$54,000Chapter 18 P845 18.2Ba .(1)$49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2)$109 [($480,000 + $108,000 + $66,000) ÷6,000 units] (3)$158 ($49 + $109)(4)$32 ($192,000 ÷ 6,000 units)(5)$18 ($108,000 ÷ 6,000 units)b .In evaluating the overall efficiency of the Engine Department, managementwould look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad .No. With a unit sales price of $94, the break-even sales volume in unitsis 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units)$540,000$1054,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales VolumeFixed Costs + TargetOperating IncomeUnit Contribution Margin$390,000 + $350,000= $20,000 units $37。
会计学——企业决策的基础(英文版)课后习题答案 comprehensive problem 1(完整版)
Susquehanna Equipment Rental General Journal Account titles and explanation
Dec.1-31, 2009
Dec. 1
Dec. 1
Dec. 4
Dec. 8
Dec. 12
Dec. 15
Dec. 17
Dec. 23
(a)advanced payment used during December
(e)earned of rental fees paid in advance on Dec.8
65,000 8,400 12,000 9,600 1,000 240,000 100,000 1,700
(f)1,500 (a)4,000 (d)400 (c)2,500
(b)interest expense accrued during December on note paybale (c)mo
(f)earned six days' rental fees on backhoe rented on Dec.23 (g)to ac
Susquehanna Equipment Rental adjuesting general journal Account titles and explanation Date rent expense Dec.31 prepaid rent advanced payment used during December
Date Dec.31
Debit 43,200
to accrue salaries owed to employees but unpaid as of month-end
会计学-企业决策的基础 答案
管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420,000 = $35 per machine-hour Machine-Hours 12,000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = $337,500 = $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line. Thus, the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line isoverpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costing systeminclude: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrificesignificant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1B. Ex.18.1a. job costing (each project of a construction company is unique)b . both job and process costing (institutional clients may represent unique jobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d . process costing (the dog houses are uniformly manufactured in high volumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target OperatingIncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37c.Current AfterCapacity Expansion(20,000Units)(25,000 Units) Total contribution margin ($37 per unit) $ 740,000 $ 925,000Less: Fixed costs390,000530,000*Operating income at full capacity $ 350,000$ 395,000*$390,000 + additional depreciation per year on newmachinery, $140,000 (20% of $700,000).盛年不重来，一日难再晨。
【免费下载】会计学 企业决策的基础 复习笔记
1、财会信息的质量相关；信息足以重要以致影响企业决策的信息，帮助确认或更正投资者的预期。
信息必须及时才能相关。
可靠：能够依赖信息并可验证它的准确性。
可比：不同公司的财务信息可以进行比较。
以致：公司的经营结果能在不同年份进行追溯。
2、财务报告的假设和原则会计主体假设（separate entity assumption）：财务报告不包括任何关于个人或其他公司的信息。
会计分期假设（time-period assumption）：会计人员将企业的经营分成期间。
持续经营假设（going-concern assumption）：公司在可预见的未来一直持续下去。
历史成本原则（historical-cost principle）：资产按照公司花费的原始成本记录，因为资产成本是可靠的——无偏且可考证。
充分披露原则（full-disclosure principle）：公司应该提供任何可能影响报表使用人的一些环境或事项的会计信息。
3、资产的重要特征具有能直接或是间接产生未来净现金流的未来可能收益。
特定主体可以获得收益并控制他人接近该资产。
使主体享有资产收益的交易已经发生。
4、确认收入或是费用的依据收付实现制（revenue-recognition principle）：当收入实现并且款项收回有合理保证时应确认收入。
匹配原则（matching principle）：费用的确认取决于其所产生的收入何时确认。
权责发生制（accrual-basis accounting）：在交易的经济实质已经完成时确认收入。
5、分析交易5个基本类型账户：资产=负债+股东权益（实缴资本+留存收益）6、日记账、总分类帐与试算平衡表企业按照时间顺序，使用借贷方的交易记录被称作日记帐分录（journal entry）举例：日期或交易号交易借方debit，DR贷方从日记帐上将交易过账到一个按照账户从新分类的账簿，该账簿为总分类帐（general ledger）。
会计学-企业决策的基础 答案
管理会计作业（chapter16-20) Chapter 16 P757 16.5AChapter 16 P761 16。
4BChapter 17 P802 17.3Aa. Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420，000 = $35 per machine-hourMachine—Hours 12，000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = ＄337,500 = $22.50 per direct labor hour Direct Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line. Thus，the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of totaloverhead to the Custom Cuts product line。
If pricing decisions are set as a fixedpercentage above the manufacturing costs assigned to each product, the Custom Cutsproduct line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace。
会计学企业决策的基础《会计学企业决策的基础》
PPT文档演模板
会计学企业决策的基础《会计学企业 决策的基础》
国家设计的会计监督：
▪ 会计监督的三个层次： ▪ 企业内部、社会监督、国家
监督 ▪ 国家监督的六个方面： ▪ 财政、审计、税务、银行、
证券监管、保险监管。
PPT文档演模板
会计学企业决策的基础《会计学企业 决策的基础》
PPT文档演模板
会计学企业决策的基础《会计学企业 决策的基础》
会计要素：
§ 一、资产 § 资产(Assets)是指过去的交易、事项形成并由
企业拥有或者控制的资源，该资源预期会给 企业带来经济利益。 § 企业的资产按流动性分为流动资产、长期投 资、固定资产、无形资产和其他资产。
PPT文档演模板
会计学企业决策的础《会计学企业 决策的基础》
会计方法
§ 每门学科都有其特有的研究对象和方法。
§ 会计所特有的方法可概括为：
§ 1．严格的法律要求——会计记录绝大部分会 涉及与业主、客户、职工等方面的权利义务， 例如分红、收账、发工资等。一旦有民事纠 纷，甚至刑事犯罪案件，很多要向会计记录 取证。因此任何一笔会计记录都必须严格符 合解决法律问题的要求。
企业生产经营过程
•投资 者
•补偿生产消耗（C+V）
•货
•材
币
料
•在产品
•
•支付工资和费用旧 折
•固定资产
•W=C+V+M
•国家
•产成品 •货币’ •分配 •两金
•投资者
•沉淀
•企业
PPT文档演模板
会计学企业决策的基础《会计学企业 决策的基础》
财务会计信息系统：
•信息系统
《会计学企业决策的基础》
(2)资产是企业拥有或者控制的。
资产必须是企业拥有所有权，归企业所有的 资产。对于一些特殊方式形成的资产，企业 虽然不拥有所有权，但能实际控制的，如融 资租入固定资产，按照实质重于形式的原则， 也应作为企业的资产入账；
(3)资产是能给企业带来未来经济利益的经济 资源。
即可望给企业带来现金流入的经济资源。资 产必须具有交换价值或使用价值。没有交换 价值或使用价值的物品，不能给企业带来未 来效益的，不能作为资产确认。
《会计法》第21条规定，企业的财务会计报 告应当由单位负责人和主管会计工作的负责 人、会计机构负责人(会计主管人员)签名并盖 章；设置总会计师的单位，还须由总会计师 签名并盖章。
签名并盖章是为保证其真实，并明确责任。
另外，从单位负责人的法律地位看，他是本 单位的法定代表人，或行政第一把手，理应 对本单位的会计行为承担责任。
为此发展了一套“凭证一账簿一报表”的严 格程序、格式、规范等要求。不允许仅凭口 头叙述记账并要极度限制主观随意性，建立 会计规范。
2．科学的数据加工方法——以求尽可能避 免错误，例如借贷复式记账法等。
这两点都和相邻的统计学科有显著的差别。
会计要素：
一、资产 资产(Assets)是指过去的交易、事项形成并由
财务会计在经济管理中的地位和作用
从企业经济活动的投入、产出过程看： 必须用会计进行生产经营过程的管理与控制： 财务会计职能：核算、监督 会计的产生和发展：古印度、古巴比伦、古罗
马、中世纪的意大利 “司会”“会计”：Accounting 中国：公元前1000—春秋战国—宋朝—明、清
孔子：“会计当而矣已。”
提出的：会计是确认(辨认)、衡量、记录和 沟通(通报)一个会计主体的经济事项的过程。 美国注册会计师协会(AICPA)则还加上分析和 解读的内容。 会计信息的外部使用者：投资人、债权人 财务报表：观察企业的望远镜
会计学企业决策的基础复习笔记
1、财会信息质量❖相关; 信息足以关键以致影响企业决议信息, 帮助确定或更正投资者预期。
信息必需立刻才能相关。
❖可靠: 能够依靠信息并可验证它正确性。
❖可比: 不一样企业财务信息能够进行比较。
❖以致: 企业经营结果能在不一样年份进行追溯。
2、财务汇报假设和标准❖会计主体假设（separate entity assumption）: 财务汇报不包含任何相关个人或其她企业信息。
❖会计分期假设（time-period assumption）: 会计人员将企业经营分成期间。
❖连续经营假设（going-concern assumption）: 企业在可预见未来一直连续下去。
❖历史成本标准（historical-cost principle）: 资产根据企业花费原始成本统计, 因为资产成本是可靠——无偏且可考证。
❖充足披露标准（full-disclosure principle）: 企业应该提供任何可能影响报表使用人部分环境或事项会计信息。
3、资产关键特征❖含有能直接或是间接产生未来净现金流未来可能收益。
❖特定主体能够取得收益并控制她人靠近该资产。
❖使主体享受资产收益交易已经发生。
4、确定收入或是费用依据❖收付实现制（revenue-recognition principle）: 当收入实现而且款项收回有合理确保时应确定收入。
❖匹配标准（matching principle）: 费用确定取决于其所产生收入何时确定。
❖权责发生制（accrual-basis accounting）: 在交易经济实质已经完成时确定收入。
5、分析交易❖5个基础类型账户:❖会计等式:资产=负债+股东权益（实缴资本+留存收益）6、日志账、总分类帐与试算平衡表❖企业根据时间次序, 使用借贷方交易统计被称作日志帐分录（journal entry）举例:❖从日志帐上将交易过账到一个根据账户从新分类账簿, 该账簿为总分类帐（general ledger）。
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管理会计作业（chapter16-20）Chapter 16 P757 16.5A
Chapter 16 P761 16.4B
Chapter 17 P802 17.3A
a. Department One overhead application rate based on
machine-hours:
Manufacturing
Overhead = $420,000 = $35 per machine-hour Machine-Hours 12,000
Department Two overhead application rate based on direct labor hours:
Manufacturing
Overhead = $337,500 = $22.50 per direct labor
hour
Direct Labor Hours 15,000
Chapter 17 P805 17.8A
d. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunks
product line. Thus, the company’s current practice of using direct labor hours to
allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is
overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.
e. The benefits the company would achieve by implementing an activity-based costing system
include: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice
significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.
Chapter 18 P835 18.1
B. Ex.
18.1
a. job costing (each project of a construction company is unique)
b . both job and process costing (institutional clients may represent unique jobs)
c. job costing (each set of equipment is uniquely designed and
manufactured)
d . process costing (th
e dog houses are uniformly manufactured in high volumes)
e. process costing (the vitamins and supplements are uniformly
manufactured in high volumes)
Chapter 18 P841 18.3A
a4,000 EU $61.50 = $246,000 b4,000 EU $13.50 = $54,000
Chapter 18 P845 18.2B
a. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units]
(2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units]
(3) $158 ($49 + $109)
(4) $32 ($192,000 ÷ 6,000 units)
(5) $18 ($108,000 ÷ 6,000 units)
b. In evaluating the overall efficiency of the Engine Department, management would
look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).
Chapter 20 P918 20.1A
d. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:
Unit contribution margin = $94 - $84 variable costs = $10
Break-even sales volume (in units) = $540,000
$10
= 54,000 units
Unless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.
Chapter 20 P918 20.2A
Chapter 20 P920 20.6A
Sales volume required to maintain current operating income:
Sales Volume =
Fixed Costs + Target Operating
Income
Unit Contribution Margin
=
$390,000 + $350,000
= $20,000 units
$37。