成本会计第四章课后答案
清华大学成本会计第四章答案
CHAPTER 2AN INTRODUCTION TO COST TERMS AND PURPOSES2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2Cost assignment is a general term that encompasses the assignment of both direct costs and indirect costs to a cost object. Direct costs are traced to a cost object while indirect costs are allocated to a cost object.∙Direct costs of a cost object are related to the particular cost object and can be traced to it in an economically feasible (cost-effective) way.∙Indirect costs of a cost object are related to the particular cost object but cannot be traced to it in an economically feasible (cost-effective) way.2-3Managers believe that costs that are traced to a particular cost object are more accurately assigned to that cost object than are allocated costs. Managers prefer to use more accurate costs in their decisions.2-4Factors affecting the classification of a cost as direct or indirect include: ∙the materiality of the cost in question,∙available information-gathering technology,∙design of operations, and∙contractual arrangements.2-5Manufacturing-sector companies purchase materials and components and convert them into different finished goods.Merchandising-sector companies purchase and then sell tangible products without changing their basic form.Service-sector companies provide serices or intangible products to their customers for example, legal advice or audits.2-6 A cost driver is a factor, such as the level of activity or volume, that causally affects costs (over a given time span).A change in the cost driver results in a change in the cost of the cost object. For example, number of vehicles assembled is a driver of the costs of steering wheels on a motor-vehicle assembly line.2-7 A variable cost changes in total in proportion to changes in the related level of total activity or volume. An example is a sales commission that is a percentage of each sales revenue dollar.A fixed cost remains unchanged in total for a given time period despite wide changes in the related level of total activity or volume. An example is the leasing cost of a machine that is unchanged for a given time period (such as a year).2-8The relevant range is the band of activity or volume in which a specific relationship between the level of activity or volume and the cost in question is valid. This concept enables the use of linear cost functions when examining cost-volume-profit (CVP) relationships as long as the volume levels are within that relevant range.2-9 A unit cost is computed by dividing some amount of total costs (the numerator) by the related number of units (the denominator). In many cases, the numerator will include a fixed cost that will not change despite changes in the denominator. It is erroneous in those cases to multiply the unit cost by activity or volume change to predict changes in total costs at different activity or volume levels.2-10Manufacturing companies typically have one or more of the following three types of inventory.1.Direct materials inventory. Direct materials in stock and awaiting use in themanufacturing process.2.Work-in-process inventory. Goods partially worked on but not yet fully completed.Also called work in progress.3.Finished goods inventory. Goods fully completed but not yet sold.2-11Inventoriable costs are all costs of a product that are regarded as an asset when they are incurred and then become cost of goods sold when the product is sold. These costs are included in work-in-process and finished goods inventory (they are "inventoried") to build up the costs of creating these assets.Period costs are all costs in the income statement other than cost of goods sold. These costs are treated as expenses of the period in which they are incurred because they are presumed not to benefit future periods (or because there is not sufficient evidence to conclude that such benefit exists). Expensing these costs immediately best matches expenses to revenues.2-12No. Service sector companies have no inventories and, hence, no inventoriable costs.2-13 Direct materials costs are the acquisition costs of all materials that eventually become part of the cost object ("work-in-process" or "finished goods"), and that can be traced to the cost object in an economically feasible way.Direct manufacturing labor costs include the compensation of all manufacturing labor that can be traced to the cost object in an economically feasible way.Indirect manufacturing costs are all manufacturing costs that are considered part of the cost object, units finished or in process, but that cannot be traced to that cost object in an economically feasible way.Prime costs are all direct manufacturing costs.Conversion costs are all manufacturing costs other than direct material costs.2-14 Overtime premium consists of the wage rate paid to all workers (for both direct labor and indirect labor) in excess of their straight-time wage rates.Idle time is a subclassification of indirect labor that typically represents wages paid for unproductive time caused by lack of orders, machine breakdowns, material shortages, poor scheduling, and the like.2-15 A product cost is the sum of the costs assigned to a product for a specific purpose.Purposes for computing a product cost include: • Pricing and product emphasis decisions. • Contracting with government agencies.• Preparing financial statements for external reporting under generally accepted accounting principles.2-16 (10 min.) Total costs and unit costs.1. Total cost, $4,000. Unit cost per person, $4,000 ÷ 500 = $8.002. Total cost, $4,000. Unit cost per person, $4,000 ÷ 2,000 = $2.003. The main lesson of this exercise is to alert the student early in the course to the desirability of thinking in terms of total costs rather than unit costs wherever feasible. Changes in the denominator (the level of total activity or volume in this case attendance) will affect total variable costs but not total fixed costs . In our example, it would be perilous to use either the $8.00 or the $2.00 unit cost to predict the total cost because the total costs are not affected by the attendance. Instead, the student association should use the $4,000 total cost. Obviously, if the musical group agreed to work for, say, $4.00 per person, such a unit variable cost could be used to predict the total cost.2-17 (15 min.) Total costs and unit costs.1. (a) $100,000 ⎪ 2,000 = $50.00 per package (b) $100,000 ⎪ 6,000 = $16.67 per package (c) $100,000 ⎪ 10,000 = $10.00 per package (d) [$100,000 + (10,000 × $8)] ⎪ 20,000 = $180,000 ⎪ 20,000 = $9.00 per packageThe unit cost to ECG decreases on a per -unit base due to the first $100,000 payment being a fixed cost. The $8 amount per package beyond 10,000 units is a variable cost. The cost function is:10,000 20,000 30,000 Total CostsPackages SoldPoint is $260,000 and 30,0002-17 (Cont’d.)2.ECG should not use any of the unit costs in requirement 1 when predicting total costs. Up to 10,000 units, the total cost is a fixed amount. Beyond 10,000 units, the total cost is a combination of a fixed amount plus a per-unit (beyond 10,000 unit) variable amount. The total costs at different volume levels cannot be predicted by using the unit cost at a specific volume level. The total cost should be predicted by combining the total fixed costs and total variable costs rather than multiplying a unit cost amount by the predicted number of packages sold.2-18 (15 min.)Computing and interpreting unit manufacturingcosts.1.Supreme Deluxe RegularDirect materials costs $ 84.00 $ 54.00 $ 62.00Direct manuf. labor costs 14.00 28.00 8.00Indirect manuf. costs 42.00 84.00 24.00Total manuf. costs $140.00 $ 166.00 $ 94.00Pounds produced 80 120 100Cost per pound $ 1.7500 $ 1.3833 $0.94002.The unit costs in requirement 1 includes $20 million of indirect manufacturing costs that are fixed irrespective of changes in the volume of output per month, while the remaining variable indirect manufacturing costs change with the production volume. Given the unit volume changes for August 2001, the use of unit costs from the past month at a different unit volume level (both in aggregate and at the individual product level) will yield incorrect estimates of total costs in August 2001.2-19(20 min.) Direct and indirect costs, effect of changing the classification ofa cost item1.Direct costs are costs that are related to the particular paper products (Supreme, Deluxe, or Regular) and can be traced to each one in an economically feasible (cost-effective) way.Indirect costs are costs that are related to the particular paper products (Supreme, Deluxe, or Regular) but cannot be traced to each one in an economically feasible (cost-effective) way.2.Energy costs of $90 million can be traced to each individual production line. This tracing will result in a more accurate assignment of costs to products than when the $150 million of indirect manufacturing costs ($20 million of which is fixed) is allocated using direct manufacturing labor costs at each line. The $90 million of energy costs do not have an identical relationship to direct manufacturing labor costs for each product line as is assumed when the direct manufacturing labor cost allocation base is used in Question 2-18:Supreme Deluxe Regular Total1. Direct energy costs $39.800 $40.700 $9.500 $90.0002. Direct manuf. labor cost 14.000 28.000 8.000 50.0003. Ratio of 1 to 2. 2.843 1.454 1.187 1.800The Supreme product line has the most energy intensive usage vis-à-vis its direct manufacturing labor cost content. The result is that the supreme product line will be undercosted when the Exercise 2-18 unit cost numbers are used.3.Supreme Deluxe RegularDirect materials costs $ 84.000 $ 54.000 $62.000Direct manuf. labor costs 14.000 28.000 8.000Direct energy costs 39.800 40.700 9.500Indirect manuf. costs 16.800 33.600 9.600Total manuf. costs $154.600 $156.300 $89.100Pounds produced 80 120 100Cost per pound $ 1.9325 $ 1.3025 $0.8910The unit cost amounts are:Supreme Deluxe Regular1. Exercise 2-19 $1.9325 $1.3025 $0.89102. Exercise 2-18 1.7500 1.3833 0.9400Ratio of 1 to 2 1.1043 0.9416 0.9479As predicted in requirement 2, the tracing of the higher than average energy costs to Supreme results in an increase in reported unit costs for the Supreme product line.2-20 (15 min). Cost drivers and the value chain.1.Business Function Representative Cost Driver Production ∙Hours the Tylenol packaging line is in operationResearch and Development ∙Number of patents filed with U.S. Patent office.Marketing ∙Minutes of TV advertising timeon "60 Minutes"Distribution ∙Number of packages shippedDesign of Products/Processes ∙Hours spent designing tamper-proof bottlesCustomer Service ∙Number of calls to toll-free customerphone line2.Business Function Representative Cost Driver Research and Development •Hours of laboratory work•Number of new drugs in development Design of Products/Processes •Number of focus groups on alternative package designs•Hours of process engineering work Production •Number of units packaged•Number of tablets manufacturedMarketing •Number of promotion packages mailed•Number of sales personnelDistribution •Weight of packages shipped•Number of supermarkets on delivery route Customer Service •Number of units of a product recalled•Number of personnel on toll-free customer phone lines2-21 (15 min.) Cost drivers and the value chain.1.Business Function Representative Cost DriverDesign of Products/Processes ∙Hours of computer-aided design (CAD) work Customer Service ∙Number of cars recalled due to defective parts Marketing ∙Number of sales personnelResearch and Development ∙Number of research scientistsProduction ∙Number of machine assembly-hoursDistribution ∙Weight of cars shipped2.Business Function Representative Cost Driver Research and Development •Square feet of R&D laboratory space•Number of new models being developed Design of Products/Processes •Number of focus groups on alternative colorcombinations•Hours of process engineering time on retoolingassembly equipmentProduction •Direct manufacturing labor-hours•Kilowatt hours of energy consumed Marketing •Number of advertisements on television•Number of total mailings to existing customersabout new modelDistribution •Number of vehicles shipped•Number of distributors in sales area Customer Service •Number of personnel on toll-free customerphone lines•Number of packages mailed about safetycomplaints with existing model2-22 (15-20 min.) Variable costs and fixed costs.1.Variable cost per ton of beach sand mined:Subcontractor $ 80 per ton Government tax 50 per ton Total $130 per ton Fixed costs per month:0 to 100 tons of capacity per day = $150,000 101 to 200 tons of capacity per day = $300,000 201 to 300 tons of capacity per day= $450,0002.T o t a l F i x e dC o s t s$450,000$300,000$150,000100200300T ons of Cap acity p er Day$975,000$650,000$325,0002,5005,0007,500Tons MinedT o t a l V a r i a b l e C o s t sThe concept of relevant range is potentially relevant for both graphs. However, the question does not place restrictions on the unit variable costs. The relevant range for the total fixed costs is from 0 to 100 tons; 101 to 200 tons; 201 to 300 tons, and so on. Within these ranges, the total fixed costs do not change in total. 3.Tons Mined per Day Tons Mined per Month Fixed Unit Cost per Ton Variable Unit Cost per Ton Total Unit Cost per Ton(1) (2) = (1) × 25 (3) = FC ÷ (2) (4) (5) = (3) + (4) (a) 180 4,500 $300,000 ÷ 4,500= $66.67$130 $196.67 (b) 220 5,500 $450,000 ÷ 5,500=$81.82$130 $211.82 The unit cost for 220 tons mined per day is $211.82, while for 180 tons it is only $196.67. This difference is caused by the fixed cost increment from 101 to 200 tons being spread over an increment of 80 tons, while the fixed cost increment from 201 to 300 tons is spread over an increment of only 20 tons.2-23 (15-20 min.) Classification of costs, service sector.Cost object: Each individual focus groupCost variability: With respect to changes in the number of focus groupsThere may be some debate over classifications of individual items. Debate is more likely as regards cost variability.aSome students will note that phone call costs are variable when each call has a separate charge. It may be a fixed cost if Consumer Focus has a flat monthly charge for a line, irrespective of the amount of usage.bGasoline costs are likely to vary with the number of focus groups. However, vehicles likely serve multiple purposes, and detailed records may be required to examine how costs vary with changes in one of the many purposes served.2-24 (15-20 min.) Classification of costs, merchandising sector.Cost object: Video section of storeCost variability: With respect to changes in the number of videos soldThere may be some debate over classifications of individual items. Debate is more likely2-25 (15-20 min.) Classification of costs, manufacturing sector.Cost object: Type of car assembled (Corolla or Geo Prism)Cost variability: With respect to changes in the number of cars assembledThere may be some debate over classifications of individual items. Debate is more likely as regards cost variability.2-26(20-30 min.)Inventoriable costs vs. period costs.1.Manufacturing-sector companies purchase materials and components and convert them into different finished goods.Merchandising-sector companies purchase and then sell tangible products without changing their basic form.Service-sector companies provide services or intangible products to their customers—for example, legal advice or audits.Only manufacturing and merchandising companies have inventories of goods for sale.2.Inventoriable costs are all costs of a product that are regarded as an asset when they are incurred and then become cost of goods sold when the product is sold. These costs for a manufacturing company are included in work-in-process and finished goods inventory (they are "inventoried") to build up the costs of creating these assets.Period costs are all costs in the income statement other than cost of goods sold. These costs are treated as expenses of the period in which they are incurred because they are presumed not to benefit future periods (or because there is not sufficient evidence to conclude that such benefit exists). Expensing these costs immediately best matches expenses to revenues.3.(a) Mineral water purchased for resale by Safeway—inventoriable cost of a merchandising company. It becomes part of cost of goods sold when the mineral water is sold.(b)Electricity used at GE assembly plant—inventoriable cost of a manufacturing company. It is part of the manufacturing overhead that is included in the manufacturing cost of a refrigerator finished good.(c)Depreciation on Excite's computer equipment—period cost of a service company. Excite has no inventory of goods for sale and, hence, no inventoriable cost.(d)Electricity for Safeway's store aisles—period cost of a merchandising company. It is a cost that benefits the current period and is not traceable to goods purchased for resale.(e)Depreciation on GE's assembly testing equipment—inventoriable cost of a manufacturing company. It is part of the manufacturing overhead that is included in the manufacturing cost of a refrigerator finished good.(f)Salaries of Safeway's marketing personnel—period cost of a merchandising company. It is a cost that is not traceable to goods purchased for resale. It is presumed not to benefit future periods (or at least not to have sufficiently reliable evidence to estimate such future benefits).(g)Water consumed by Excite's engineers—period cost of a service company. Excite has no inventory of goods for sale and ,hence, no inventoriable cost.(h)Salaries of Excite's marketing personnel—period cost of a service company. Excite has no inventory of goods for sale and, hence, no inventoriable cost.2-27 (20-25 min.) Computing cost of goods manufactured and cost ofgoods sold.Schedule of Cost of Goods Manufacturedfor the Year Ended December 31, 2001(in thousands)Direct materials used $ 87,000 Direct manufacturing labor costs 34,000 Indirect manufacturing costs:Property tax on plant building $ 3,000Plant utilities 17,000Depreciation of plant building 9,000Depreciation of plant equipment 11,000Plant repairs and maintenance 16,000Indirect manufacturing labor costs 23,000Indirect materials used 11,000Miscellaneous plant overhead 4,000 94,000 Manufacturing costs incurred during 2001 215,000 Add beginning work-in-process inventory, Jan. 1, 2001 20,000 Total manufacturing costs to account for 235,000 Deduct ending work-in-process inventory, Dec. 31, 2001 26,000 Cost of goods manufactured $209,000Schedule of Cost of Goods Soldfor the Year Ended December 31, 2001(in thousands)Beginning finished goods, Jan. 1, 2001 $ 27,000Cost of goods manufactured (above) 209,000Cost of goods available for sale 236,000Ending finished goods, Dec. 31, 2001 34,000Cost of goods sold $202,0002-28 (30-40 min.) Cost of goods manufactured.Canesco CompanySchedule of Cost of Goods Manufactured for the Year Ended December 31, 2001(in thousands)1.Direct materials costs:Beginning inventory, Jan. 1, 2001 $22,000Purchases of direct materials 75,000Cost of direct materials available for use 97,000Ending inventory, Dec. 31, 2001 26,000Direct materials used $ 71,000 Direct manufacturing labor costs 25,000 Indirect manufacturing costs:Indirect manufacturing labor costs 15,000Plant insurance 9,000Depreciation––plant building and equipment 11,000Repairs and maintenance––plant 4,000 39,000 Manufacturing costs incurred during 2001 135,000 Add beginning work-in-process inventory, Jan. 1, 2001 21,000 Total manufacturing costs to account for 156,000 Deduct ending work-in-process inventory, Dec. 31, 2001 20,000 Cost of goods manufactured $136,000 2.Canesco CompanyIncome Statement for the Year Ended December 31, 2001(in thousands)Revenues $300,000 Cost of goods sold:Beginning finished goods, Jan. 1, 2001 $ 18,000Cost of goods manufactured (requirement 1) 136,000Cost of goods available for sale 154,000Ending finished goods, Dec. 31, 2001 23,000 131,000 Gross margin 169,000 Operating costs:Marketing, distribution, and customer service 93,000General and administrative 29,000 122,000 Operating income $ 47,0002-29 (25-30 min.) Income statement and schedule of cost of goodsmanufactured.Howell CorporationIncome Statement for the Year Ended December 31, 2001(in millions)Revenues $950 Cost of goods sold:Beginning finished goods, Jan. 1, 2001 $ 70Cost of goods manufactured (below) 645Cost of goods available for sale 715Ending finished goods, Dec. 31, 2001 55 660 Gross margin 290 Marketing, distribution, and customer-service costs 240 Operating income $ 50Howell CorporationSchedule of Cost of Goods Manufacturedfor the Year Ended December 31, 2001(in millions)Direct materials costs:Beginning inventory, Jan. 1, 2001 $ 15Purchases of direct materials 325Cost of direct materials available for use 340Ending inventory, Dec. 31, 2001 20Direct materials used $320 Direct manufacturing labor costs 100 Indirect manufacturing costs:Indirect manufacturing labor 60Plant supplies used 10Plant utilities 30Depreciation––plant, building, and equipment 80Plant supervisory salaries 5Miscellaneous plant overhead 35 220 Manufacturing costs incurred during 2001 640 Add beginning work-in-process inventory, Jan. 1, 2001 10 Total manufacturing costs to account for 650 Deduct ending work-in-process, Dec. 31, 2001 5 Cost of goods manufactured $6452-30(15-20 min.) Interpretation of statements.1. The schedule in 2-29 can become a Schedule of Cost of Goods Manufactured and Sold simply by including the beginning and ending finished goods inventory figures in the supporting schedule, rather than directly in the body of the income statement. Note that the term cost of goods manufactured refers to the cost of goods brought to completion (finished) during the accounting period, whether they were started before or during the current accounting period. Some of the manufacturing costs incurred are held back as costs of the ending work-in-process; similarly, the costs of the beginning work-in-process inventory become a part of the cost of goods manufactured for 2001.2. The sales manager’s salary would b e charged as a marketing cost as incurred by both manufacturing and merchandising companies. It is basically an operating cost that appears below the gross margin line on an income statement. In contrast, an assembler’s wages would be assigned to the products worked on. Thus, the wages cost would be charged to Work-in-process and would not be expensed until the product is transferred through Finished Goods Inventory to Cost of Goods Sold as the product is sold.3. The direct-indirect distinction can be resolved only with respect to a particular cost object. For example, in defense contracting, the cost object may be defined as a contract. Then, a plant supervisor’s salary may be charged directly and wholly to that single contract.4. Direct materials used = $320,000,000 ÷ 1,000,000 units = $320 per unitDepreciation = $ 80,000,000 ÷ 1,000,000 units = $ 80 per unit5. Direct materials unit cost would be unchanged at $320. Depreciation unit cost would be $80,000,000 ÷1,200,000 = $66.67 per unit. Total direct materials costs would rise by 20% to $384,000,000, whereas total depreciation would be unaffected at $80,000,000.6. Unit costs are averages, and they must be interpreted with caution. The $320 direct materials unit cost is valid for predicting total costs because direct materials is a variable cost; total direct materials costs indeed change as output levels change. However, fixed costs like depreciation must be interpreted quite differently from variable costs. A common error in cost analysis is to regard all unit costs as one-as if all the total costs to which they are related are variable costs. Changes in output levels (the denominator) will affect total variable costs, but not total fixed costs. Graphs of the two costs may clarify this point; it is safer to think in terms of total costs rather than in terms of unit costs.2-31 (25-30 min.) Income statement and schedule of cost of goodsmanufactured.Chan CorporationIncome Statementfor the Year Ended December 31, 2001(in millions)Revenues $350 Cost of goods sold:Beginning finished goods, Jan. 1, 2001 $ 40Cost of goods manufactured (below) 204Cost of goods available for sale 244Ending finished goods, Dec. 31, 2001 12 232 Gross margin 118 Marketing, distribution, and customer-service costs 90 Operating income $ 28Chan CorporationSchedule of Cost of Goods Manufacturedfor the Year Ended December 31, 2001(in millions)Direct material costs:Beginning inventory, Jan. 1, 2001 $ 30Direct materials purchased 80Cost of direct materials available for use 110Ending inventory, Dec. 31, 2001 5Direct materials used $105 Direct manufacturing labor costs 40 Indirect manufacturing costs:Plant supplies used 6Property taxes on plant 1Plant utilities 5Indirect manufacturing labor costs 20Depreciation––plant, building, and equipment 9Miscellaneous manufacturing overhead costs 10 51 Manufacturing costs incurred during 2001 196 Add beginning work-in-process inventory, Jan. 1, 2001 10 Total manufacturing costs to account for 206 Deduct ending work-in-process inventory, Dec. 31, 2001 2 Cost of goods manufactured (to income statement) $2042-32 (15-20 min.) Interpretation of statements.1. The schedule in 2-31 can become a Schedule of Cost of Goods Manufactured and Sold simply by including the beginning and ending finished goods inventory figures in the supporting schedule, rather than directly in the body of the income statement. Note that the term cost of goods manufactured refers to the cost of goods brought to completion (finished) during the accounting period, whether they were started before or during the current accounting period. Some of the manufacturing costs incurred are held back as costs of the ending work-in-process; similarly, the costs of the beginning work-in-process inventory become a part of the cost of goods manufactured for 2001.2. The sales manager’s salary would be charged as a marketing cost as incurred by both manufacturing and merchandising companies. It is basically an operating cost that appears below the gross margin line on an income statement. In contrast, an assembler’s wages would be assigned to the products worked on. Thus, the wages cost would be charged to Work-in-process and would not be expensed until the product is transferred through Finished Goods Inventory to Cost of Goods Sold as the product is sold.3. The direct-indirect distinction can be resolved only with respect to a particular cost object. For example, in defense contracting, the cost object may be defined as a contract. Then, a plant supervisor’s salary may be charged directly and wholly to that single contract.4. Direct materials used = $105,000,000 ÷ 1,000,000 units = $105 per unitDepreciation = $ 9,000,000 ÷ 1,000,000 units = $ 9 per unit5. Direct materials unit cost would be unchanged at $105. Depreciation unit cost would be $9,000,000 ÷1,500,000 = $6 per unit. Total direct materials costs would rise by 50% to $157,500,000 ($105 1,500,000). Total depreciation cost of $9,000,000 would remain unchanged.6. Unit costs are averages, and they must be interpreted with caution. The $105 direct materials unit cost is valid for predicting total costs because direct materials is a variable cost; total direct materials costs indeed change as output levels change. However, fixed costs like depreciation must be interpreted quite differently from variable costs. A common error in cost analysis is to regard all unit costs as one-as if all the total costs to which they are related are variable costs. Changes in output levels (the denominator) will affect total variable costs, but not total fixed costs. Graphs of the two costs may clarify this point; it is safer to think in terms of total costs rather than in terms of unit costs.。
成本管理会计第四章习题参考答案
成本管理会计第四章参考答案习题一⑴制造费用分配率=4480 / （200×5+100×4 ）=3.2甲产品应分配的制造费用=1000×3.2 =3200 元乙产品应分配的制造费用=400×3.2 =1280 元⑵预定分配率=62100 / （1800×5+1200×4）=4.5甲产品应分配的制造费用=200×5×4.5 =4500 元乙产品应分配的制造费用=100×4×4.5 =1800 元习题二⑴各分配表直接人工费用分配表直接人工分配率=18700/3400=5.50制造费用分配表制造费用分配率=20400/3400=6⑵产品成本计算单产品批号：#101 开工日期：09年1月产品名称：A产品产量：20台完工日期：09年3月单位：元#101A 本月完工产品成本=62 400（元）整批完工产品实际总成本=62400+40860=103 260（元）单位成本=103260/20=5 163（元）产品成本计算单产品批号：#201 开工日期：09年2月产品名称：B产品产量：30台完工日期：09年3月单位：元＃201B 本月完工产品成本＝45550（元）产品成本计算单产品批号：#301 开工日期：09年3月产品名称：B产品产量：45台完工日期：09年月单位：元（3）借：库存商品——A产品62400——B 产品45550贷：基本生产成本——A 产品62400——B 产品45550习题三基本生产成本二级账直接人工累计分配率=61650/13700=4.5元/小时制造费用累计分配率=76720/13700=5.6元/小时本月完工产品成本转出(直接材料)=23000+11550=34550元本月完工产品成本转出(工时)=2800+6800=9600小时本月完工产品成本转出(直接人工)=12600+30600=43200元本月完工产品成本转出(制造费用)=15680+38080=53760元产品成本计算单开工日期:09年7月21日产品批号:#701 完工日期: 09年8月15日产品名称: 甲产品产量:12件单位:元产品成本计算单开工日期: 09年7月28日产品批号:#702 完工日期: 09年8月30日产品名称: 乙产品产量:8件(本月完工3件) 单位:元本月完工产品成本转出(直接材料)=(30800/8)×3=11550元本月完工产品成本转出(直接人工)=6800×4.5=30600元本月完工产品成本转出(制造费用)=6800×5.6=38080元产品成本计算单开工日期: 09年8月15日产品批号:#703 完工日期:产品名称:丙产品产量:6件单位:元。
成本会计第四章案例分析题答案
应该有一名出纳员之外的职员或信用部门之外的职员负责打开邮件，并在当天准备三联的汇款清单。原始单据和支票（或现金，若有的话）直接转交给出纳；一张汇款清单的副本交给上面提到的负责核对工作的职员；一张副本交给负上面列示的汇款单和两联的存款票据相比较，同时核对现金销售票据和存款票据。应调查任何接受的支票或现金没能在当天存入银行的原因。
把汇款单过账到应收账款分类账的责任可以留给信用部门。这步操作一般安排在现金的接受和控制之后，因此，只要信用部门不接触代表现金的汇款通知单，由信用部门来执行过账职责就不会削弱现金的内部控制。
请给出ABC分公司合理的收款系统资料流图以及收款业务按职能部门的描述。 ABC公司典型的收款方式有邮寄和直接向出纳人员或者收款窗口付款两种。客户付款之后应当获得相应的收据和按月列示的付款额清单。对客户付款的确认是相当重要的管理控制措施。下面是ABC公司收款业务资料流程图，图中显示的主要特征是下述的几个职能的分离。
登记总分类账的依据是出纳人员为记录送存银行的现金收入数量而编制的日记账凭证通知单。日记账通知单上记录的金额应该与应收账款各项目的汇总数核对一致。然后将经过确认的银行存款单副本传递到内部审计部门的职员，以便与银行账户调节一致。对通过邮件实际收到的现金的内部控制，更大程度上取决于直接监管的力度。
IT环境下ABC分公司采用整批处理与直接更新系统处理现金收入交易，其系统作业步骤如下：
下面是收款系统各职能部门的工作描述：
综上所述，为了控制以邮寄方式取得的现金收入，不管是在收发部门（信件在此打开），在现金收入部门（此处现金被汇总并送存银行，取得相应的存款单据），还是在应收账款部门（在此登账），应当确认没有人能完全控制整个收款业务的交易流程。通常，之所以向客户开具发票，并报送有关报表，主要是为了客户按照其姓名、地址编制汇款通知单，并会同该客户应付的款项一起汇回。
成本会计(第三、四章作业答案)
第三章要素费用的核算【课后习题】P55-计算分析题1、某车间生产甲、乙两种产品，共耗原料2000千克，单价20元。
本月投产甲产品300件，乙产品200件。
甲产品单位消耗定额10千克，乙产品单位消耗定额25千克。
要求：采用材料定额耗用量的比例分配材料费用。
解：甲产品材料定额耗用量=300＊10=3000（千克）乙产品材料定额耗用量=200＊25=5000(千克）材料消耗量分配率=2000/（3000+5000）=0.25甲产品分配的材料数量=3000＊0。
25=750（千克）乙产品分配的材料数量=2000＊0.25=1250（千克）所以,甲产品分配的材料费用=750*20=15000(元）乙产品分配的材料费用=1250*20=25000（元）2、某企业生产丙、丁两种产品领用C、D两种材料，实际成本共计66480元，本月投产丙产品200件、丁产品100件。
丙产品的消耗定额为：C材料5千克，D材料8千克；丁产品的材料消耗定额是：C材料7千克，D材料9千克。
C、D两种材料的计划单价分别是12元和14元。
要求：采用产品材料定额成本的比例分配每种产品应负担的材料费用。
解：丙产品材料定额成本=200＊（5＊12+8*14）=34400元丁产品材料定额成本=100＊（7＊12+9*14)=21000（元)材料费用分配率=66480/（34400+21000)=1。
2丙产品应分配的材料费用=34400＊1。
2=41280（元）丁产品应分配的材料费用=21000*1。
2=25200（元)3、职工张三6月份加工甲、乙两种产品，加工甲产品300件，乙产品150件.验收时发现甲产品有废品30件，其中料废10件,工废20件；乙产品全部合格。
该职工的小时工资率为5元,甲产品的定额工时为30分钟，乙产品的定额工时为2小时.要求：根据上述材料，计算张三本月份的应付计件工资。
解：甲产品计件单价=5*（30/60）=2.5元乙产品计件单价=5＊2=10元张三本月份的应付计件工资=（300—20）＊2.5+150＊10=2200元4、某企业2月份耗电600000千瓦时，每千瓦时电费的单价1.40元，该企业基本生产车间耗电430000千瓦时，其中车间照明用电80000千瓦时；企业行政管理部门耗电170000千瓦时.企业基本生产车间生产A、B两种产品，A产品生产工时460000时，B产品生产工时140000小时。
成本会计学 第四章习题答案(2012)
第四章习题答案一、填空题1、直接分配法顺序分配法一次交互分配法计划成本分配法代数分配法2、车间产品品种、劳务3、受益少的辅助生产车间受益多的辅助生产车间4、辅助生产车间直接发生费用第一步交互分配来的费用之和5、直接分配法二、单项选择题CACFE三、多选题1、ABCDE2、ACDE3、BC4、BC5、ABC四、判断题1、3、4对，其它错七、计算题辅助生产费用分配表（直接分配法）会计分录：借：基本生产成本10176.6制造费用——基本生产车间 21613.8管理费用8809.6贷：辅助生产成本——供电车间 12600——机修车间 28000辅助生产费用分配表（顺序分配法）分析：辅助生产车间先排序：机修车间排前，供电车间排后机修车间费用分配率＝28000/2800＝10供电车间费用分配率＝（12600＋3000）/（30000－4000）＝0.6会计分录：借：辅助生产成本——供电车间3000基本生产成本12600制造费用——基本生产车间 19800管理费用82006贷：辅助生产成本——供电车间 15600——机修车间 28000辅助生产费用分配表（一次交互分配法）对外分配实际费用 供电： 12600＋3000－1680＝13920（元） 机修： 28000＋1680－3000＝26680（元）交互分配借：辅助生产成本——供电车间 3000——机修车间 1680 贷：辅助生产成本——机修车间 3000 ——供电车间 1680 对外分配借：基本生产成本 11243.4制造费用 ——基本生产车间 20815.8 管理费用 8540.8 贷：辅助生产成本——供电车间 13920 ——机修车间26680辅助生产费用分配表（计划成本分配法）供电车间实际成本＝12600＋2940＝15540 成本差异：15540－15000＝540 机修车间实际成本＝28000＋2000＝30000 成本差异：30000－27440＝2560借：辅助生产成本——机修车间2000辅助生产成本——供电车间2940基本生产成本10500制造费用——基本生产车间19140管理费用7860贷：辅助生产成本——机修车间27440——供电车间15000借：管理费用3100贷：辅助生产成本——机修车间2560——供电车间540辅助生产费用分配表（代数分配法）设每度电的成本为X元，每一机修小时的成本为Y元12600＋300Y＝30000X28000＋4000X＝2800Y解方程组，求得X＝0.5275 Y＝10.7536借：辅助生产成本——机修车间2110——供电车间3226.08基本生产成本11078制造费用——基本生产车间20939.48管理费用8582.52贷：辅助生产成本——机修车间30110.08——供电车间15826。
成本会计第四章习题答案.doc
成本会计第四章练习题答案习题一、练习约当产量法分配完工产品和在产品成本某企业生产A产品，木月完工产品数量为500件，期限末在产品数量为400件，原材料是随加工进度陆续投入，原材料的投入程度与加工进度完全一致。
期末在产品的完工率为50%。
有关费用资料如表所示。
要求：采用约当产量比例法将费用在完工产品和在产品之间分配，并将分配结果填入表中。
在产品约当量=400 X 50%=200直接材料费用分配率=539004- (500+200) =77直接燃料及动力费用分配率=12044- (500+200) =1.72直接人工分配率=1964- (500+20()) =0.28制造费用分配率=35004- (500+200) =5借：库存商品---A 42000贷：基本生产成本一A 42000习题二、练习定额比例法分配完工产品和在产品成本企业生产A产品，月初在产品成木原材料定额费用为12500元，工时定额为50000小时，月初在产品的实际费用为：原材料13100元，燃料及动力为4100元，工资及福利费为3890 元,制造费用为11290元。
本月原材料定额费用为:25200元,定额工时为70000小时。
本月实际费用为：原材料23469元，燃料及动力为61900元，工资及福利费为4891。
元，制造费用6671()元。
本月完工产品原材料定额费用为13000元，定额工时为800()0小时。
要求：根据上述资料采用定额比例法计算完工产品成木和在产品成木，并将计算结果填入表中。
材料费用分配率=(13100+23469) / (12500+25200) =0.97直接燃料动力费用分配率=(4100+61900) / (50000+70000) =0.55直接人工费用分配率=(3890+48910) / (50000+70000) =0.44制造费用分配率=(11290+66710) / (50000+70000) =0.65注：(1)完工产品实际成本二某项费用分配率X完工产品定额费用或工时(2)月末在产品定额成本或工时=月初在产品定额费用或工时+本月定额费用或工时一完工产品定额费用或工时(3)月末在产品实际成本=某项费用分配率X月末在产品定额费用或工时或=月初在产品实际成本+本月实际费用一完工产品实际成本借：库存商品・・・A 143810贷：基本生产成本----A 143810习题三、练习约当产量法分配完工产品和在产品成本某企业生产A产品，月初在产品数量为18件，本月投产12件，本月完工20件。
成本会计第四章习题参考答案
《成本会计学》，主编：周佩，第四章习题参考答案单项选择题：1-BABAA BCCDB 11-ADCDD DDBCC 21-CBADC CBCAC 31-BACCB CBACC 41-ABDCB BA多项选择题：1-ABCD ACD BC BC AC AB ABCD AC ABCD ABD11-ABCD ABD CD ABC AC ABD ABCD ABCD BCE ABC21-ABD AB AC ABCD CD AC AC CD ABC ABC31-ABC AD ABCD AD ABCD判断题√×√√√√××××计算分析题第一题（1）材料费用分配甲乙产品分配C材料：分配率=16000/10000=（元/公斤）甲产品负担的材料费=20000+6000×=29600乙产品负担的材料费=28000+4000×=34400制造费用=2000（2）人工费用分配甲乙产品分配工资费用：分配率=24000/800=30（元/小时）甲产品负担的工资费用=300×30=9000乙产品负担的工资费用=24000-9000=15000制造费用=4600（3）计提固定资产折旧制造费用=600000×2%=12000（4）辅助生产车间（供电车间）费用的分配电费分配率=9600/1200=8（元/度）甲产品负担的电费=300×8=2400乙产品负担的电费=400×8=3200制造费用=100×8=800管理费用=400×8=3200（5）分配制造费用制造费用（借方数额）=2000+4600+12000+800=19400分配率=19400/800=甲产品负担的制造费用=300*=7275乙产品负担的制造费用=19400-7275=12125借：基本生产成本——甲产品基本生产成本——乙产品贷：制造费用（6）计算甲、乙产品成本①完成141页的表——甲产品成本计算表材料费用分配率=48400/（160+40）=242工资费用分配率=19386/（160+40×50%）=动力费用分配率=3814/（160+40×50%）=制造费用分配率=18125/（160+40×50%）=④甲、乙产品完工入库的会计分录借：库存商品——甲产品库存商品——乙产品贷：基本生产成本——甲产品基本生产成本——乙产品第二题9414批甲产品（1）原材料的分配：完工产品=3360/10*6=2016元在产品=3360/10*4=1344元工资及制造费用按约当产量进行分配4*50%=2台（2）工资的分配：完工产品=2350*6/(2+6)=元在产品=2350*2/(6+2)=元（3）制造费用的分配：完工产品=2800*6/(2+6)=2100元在产品=2800*2/(6+2)=700元甲产品本月完工产品成本=2016++2100=元甲产品本月在产品成本=1344++700=元借：库存商品--甲产品贷：生产成本--甲产品9415批乙产品完工产品按计划成本计算原材料460*2=920工资350*2=700制造费用240*2=480成本合计2100元借：库存商品--乙产品2100贷：生产成本--乙产品2100在产品成本原材料4600-920=3680工资3050-700=2350制造费用1980-480=1500成本合计7530元第三题表9-1月日摘要原材料工时直接人工费制造费用合计9 30 生产费用累计数 68880 47040 18816 28224 1159209 30 累计间接费用分配率9 30 完工产品成本 32400 23020 9208 13812 554209 30 余额 36480 24020 9608 14412 60500二级账中数字计算过程：直接人工费累计分配率=18816÷47040=完工产品原材料费用=18000+14400=32400(元)完工产品工时=9020+14000=23020(小时)完工产品直接人工费=23020×=9208(元)完工产品制造费用=23040×=13812(元)(2)产品成本明细账①甲产品成本明细账，如表9-2所示。
新编成本会计课后习题答案
100
625.89
2 516.11
合计
24 000
22 671.42 4 000
25 028.58 47 700
（四）练习辅助生产费用的核算 2.交互分配法
借：生产成本——辅助生产成本（供电车间） 1 071.42
——辅助生产成本（机修车间） 3 600
贷：生产成本——辅助生产成本（供电车间）
3 600
借：管理费用
6 500
贷：生产成本——辅助生产成本（供电车间）
——辅助生产成本（机修车间）
3 900 2 600
（四）练习辅助生产费用的核算 2.代数分配法
建立二元一次方程组： 设每度电的单位成本为X元，每小时机修费
用的单位成本为Y元，则方程组为： 28 000X=25 200＋200Y 4 200Y=22 500＋4 000X 解得： X=0.9447
（2）
借：生产成本——辅助生产成本 56 000
贷：原材料
51 200
应付职工薪酬
4 800
借：制造费用
16 360
贷:原材料
3 420
应付职工薪酬
2 100
累计折旧
3 340
银行存款
7 500
借：生产成本——辅助生产成本 16 360
贷：制造费用
16 360
借：生产成本——基本生产成本 52 830
合计
数量
金额
数量
金额
数量
金额
数量
金额
待分配费用
25 200
22 500
22 671.42
25 028.58
劳务供应量
28 000
4 200
24 000
成本会计学 第四章 生产费用在完工产品与在产品之间的分配和归集 平时练习及答案
课后练习3:练习题2 （先进先出法P103）
Slide 10
Slide 11
Slide 12
课后练习4:P104例3
Slide 13
Slide 14
完工产品成本=16 800 月末在产品成本=4 200
Slide 15
Slide 16
Slide 17
课后练习 5：甲产品原材料消耗及工时消耗情况如下：
第四章 生产费用在完工产品与在产品之间 的分配和归集
§4.1 在产品数量的核算 §4.2 完工产品和在产品之间分配费用的方法 §4.3 完工产品成本的结转
Slide 1
§4.1 在产品数量的核算
Slide 2
§4.2 完工产品和在产品之间分配费用的方法
Slide 3
课后练习1:练习题1 （P103）
Slide 4
参考答案
约当产量计算表
工序
1 2 3 合计
完工率
20% 60% 90%
在产品数量
结存量
36
200 100
完工产 品产量
500
产量合 计
600
在产品完工率:第一工序=40×50%/100=20%; 第二工序=(40+40×50%)/100=60%; 第三工序=(40+40+20×50%)/100=90%
项目
原材料消耗（千克）
实际
定额
工时消耗（小时） 实际 定额
月初 在产
1800
40
本月 投入
9400
3760
完工 产品
8000
3000
月末 在产
2000
1000
原材料单价 4 元/千克，小时工资率 3.5 元/小时，小时费用率 6.6
成本会计第四章习题参考答案
60275
分配率
完工产品
200
34600
11632
27产品
0
0
0
0
0
0
完工单位成本
173
②完成142页的表——乙产品成本计算表
项目
产量
直接材料
直接工资
燃料及动力
制造费用
合计
月初在产品
14000
4386
614
6000
25000
本月生产投入
34400
15000
3200
库存商品乙产品
贷：基本生产成本一一甲产品
基本生产成本乙产品
第二题
9414批甲产品
(1)原材料的分配：完工产品=3360/10*6=2016元
在产品=3360/10*4=1344元
工资及制造费用按约当产量进行分配4*50%=2台
(2)工资的分配：完工产品=2350*6/(2+6)=元
在产品=2350*2/(6+2)=元
12125
64725
合计
48400
19386
3814
18125
89725
分配率
242
完工产品
160
38720
17232
月末在产品
40
9680
2154
完工单位成本
242
材料费用分配率=48400/(160+40)=242
工资费用分配率=19386/(160+40X50% =动力费用分配率=3814/(160+40X50% =
乙产品负担的材料费=28000+4000X=34400制造费用=2000
成本会计第四章作业答案
一、单选题1、甲产品在生产过程中，需经过二道工序，第一道工序定额工时2小时，第二道工序定额工时3小时。
期末，甲产品在第一道工序的在产品40件，在第二道工序的在产品20件。
作为分配计算在产品加工成本（不含原材料成本）的依据，其期末在产品约当产量为（）件。
A.18B.22C.28D.36『正确答案』B『答案解析』第一道工序的完工程度为：（2×50%）/（2＋3）×100%=20%；第二道工序的完工程度为：（2＋3×50%）/（2＋3）×100%=70%；期末在产品约当产量为：40×20%＋20×70%=22（件）。
2、按完工产品和月末在产品数量比例，分配计算完工产品和月末在产品成本，必须具备(A)条件A.在产品已接近完工B.原材料在生产开始时一次投料C.在产品原材料费用比重较大D.各项消耗定额比较准确.稳定3、若原材料在生产开始时一次性投入，则原材料费用可以按完工产品与月末在产品（A）比例分配A.数量B.约当产量C.定额工时D.定额费用4、在某种产品各月末在产品数量较大，但各月之间变化很小的情况下，为了简化成本计算工作，其生产费用在该种产品的完工产品与在产品之间进行分配时，适宜采用的方法是（B）A.不计算在产品成本法B.在产品按固定成本计价法C.在产品按完工产品计算法D.在产品按定额成本计价法5、如果产品成本中的原料费用所占比重很大，原料随着生产进度逐渐投入生产，为了简化成本计算工作。
在分配完工产品与月末在产品费用时，应该采用的方法是( A )。
A．在产品按所耗原料费用计价，原料费用按约当产量比例分配B．约当产量比例法C．在产品按所耗原料费用计价D．原料费用按约当产量比例分配二、多选题1、下列各项中，属于企业在确定生产成本在完工产品与在产品之间的分配方法时，应考虑的具体条件有（）。
A.在产品数量的多少B.定额管理基础的好坏C.各项成本比重的大小D.各月在产品数量变化的大小『正确答案』ABCD2、下列各种方法，适用于生产成本在完工产品和在产品之间分配的有（）。
成本会计第四章课后答案
第四章生产费用核算习题一、定额耗用量比例辅助生产费用分配表1，一次交互分配法（1）交互分配借：辅助生产——供水车间1200借：辅助生产——蒸汽车间240借：辅助生产——机修车间240贷：辅助生产——发电车间1680 借：辅助生产——发电车间1600借：辅助生产——蒸汽车间11200 贷：辅助生产——供水车间12800 借：辅助生产——发电车间18900 贷：辅助生产——蒸汽车间18900借：辅助生产——发电车间1300借：辅助生产——供水车间1300借：辅助生产——蒸汽车间2600 贷：辅助生产——机修车间5200 对外分配：借：生产成本28840 制造费用2060管理费用420贷：辅助生产——发电车间31320借：制造费用4650管理费用1550贷：辅助生产——供水车间6200借：制造费用16140贷：辅助生产——蒸汽车间16140借：制造费用8040贷：辅助生产——机修车间80402，计划成本分配法制造费用2600管理费用520辅助生产——供水车间5200辅助生产——蒸汽车间1040辅助生产——机修车间1040贷：辅助生产——发电车间46800借：管理费用3900贷：辅助生产——发电车间3900借：制造费用3000管理费用1000辅助生产——发电车间2000辅助生产——蒸汽车间14000借：生产成本2400借：管理费用800贷：辅助生产——供水车间3200辅助生产——发电车间36000贷：辅助生产——蒸汽车间40000借：辅助生产——蒸汽车间9600贷：管理费用9600辅助生产——发电车间1500辅助生产——供水车间1500辅助生产——蒸汽车间3000贷：辅助生产——机修车间15000借：辅助生产——机修车间960贷：管理费用960借：生产成本8680制造费用51946管理费用1074贷：辅助生产——发电车间11200辅助生产——供水车间16500辅助生产——蒸汽车间21000辅助生产——机修车间13000 习题三、在产品约当产量计算：1，月末在产品的原材料按定额原材料费用计算，其他各项费用都按约当产量计算。
《成本会计》作业题答案(第四章)
成本会计》作业题答案（第四章）习题一一、资料某厂某月生产甲、乙两种产品，该厂采用品种法核算产品成本。
有关资料如下：乙产品期初在产品成本6000元，其中直接材料3000元，直接人工2000元，燃料及动力400元，制造费用600元。
本月发生费用归集如下：产量资料：（件）二、要求根据上述资料，采用品种法计算甲、乙两种产品的成本。
（生产费用在完工产品与在产品之间采用约当产量法分配）甲、乙两种产品的直接人工和制造费用采用工时比例法分配。
三、参考答案1.甲、乙两种产品的直接人工采用工时比例法分配。
确定分配标准甲产品工时=6000工时乙产品工时=4000工时生产工时合计=6000+4000=10000（工时）计算直接人工费用分配率直接人工费用分配率=20000/10000=2（元/工时）分配直接人工费用甲产品应分摊的直接人工费用=6000*2=12000（元）乙产品应分摊的直接人工费用=4000*2=8000（元）直接人工费用分配表2.甲、乙两种产品的制造费用采用工时比例法分配。
确定分配标准甲产品工时=6000工时乙产品工时=4000工时生产工时合计=6000+4000=10000（工时）计算制造费用分配率制造费用分配率=6000/10000=0.6（元/工时）分配制造费用甲产品应分摊的制造费用=6000*0.6=3600（元）乙产品应分摊的制造费用=4000*0.6=2400（元）3.计算甲产品期末在产品约当产量甲产品期末在产品原材料项目约当产量=200*100%=200（件）甲产品期末在产品其他项目约当产量=200*50%=100（件）产品成本计算单产品成本计算单会计分录：借：库存商品——甲产品26560——乙产品29800贷：基本生产成本——甲产品——乙产品2656029800习题二一、资料某厂20xx年11月份有关成本核算资料如下:1.生产计划摘录4.11月份工时记录：901#220工时；902#920工时；二、要求分别开设901#、902#产品成本计算单，并计算11月份各批产品成本。
成本会计第四章辅助生产费用的归集和分配习题答案
成本会计第四章辅助⽣产费⽤的归集和分配习题答案4 辅助⽣产费⽤的归集和分配练习题⼀、1、辅助⽣产费⽤的归集（1）借：辅助⽣产成本——原材料51 200——燃料及动⼒ 3 420——⽣产⼯⼈⼯资 5 472——管理⼈员⼯资 2 394——折旧 3 340——其他费⽤7 320贷：原材料——原材料51 200——燃料及动⼒ 3 420应付职⼯薪酬7 866累计折旧 3 340银⾏存款7 3202、辅助⽣产费⽤的分配（1）结转完⼯⼯具成本借：周转材料——⼯具 3 310贷：辅助⽣产成本 3 310 （2）将剩余辅助⽣产成本分配给有关受益部门借：⽣产成本53 820制造费⽤8 210管理费⽤ 3 110销售费⽤ 4 696贷：辅助⽣产成本69 836练习题⼆、1、归集辅助⽣产费⽤的制造费⽤借：制造费⽤13 054贷：应付职⼯薪酬 2 394累计折旧 3 340银⾏存款7 3202、分配辅助⽣产费⽤的制造费⽤借：辅助⽣产成本——制造费⽤转⼊13 054贷：制造费⽤13 0543、辅助⽣产费⽤的归集借：辅助⽣产成本——原材料51 200——燃料及动⼒ 3 420——⽣产⼯⼈⼯资 5 472贷：原材料——原材料51 200——燃料及动⼒ 3 420应付职⼯薪酬 5 4724、辅助⽣产费⽤的分配（1）结转完⼯⼯具成本借：周转材料——⼯具 3 310贷：辅助⽣产成本 3 310（2）将剩余辅助⽣产成本分配给有关受益部门借：⽣产成本53 820制造费⽤8 210管理费⽤ 3 110销售费⽤ 4 696贷：辅助⽣产成本69 836练习题三、1、直接分配法辅助⽣产费⽤分配表(直接分配法)计算过程：（1）运输车间参与对外提供的分配劳务量=16 000－1 000=15 000（公⾥）机修车间参与对外提供的分配劳务量=19 000－1 000=15 000（⼩时）（2）运输车间对外的费⽤分配率=9 600÷15 000=0.64机修车间对外的费⽤分配率=9 500÷18 000= 0.5278（3）运输车间对外的费⽤分配：⼀车间应负担的运输车间的费⽤=6 000×0.64=3 840（元）⼆车间应负担的运输车间的费⽤=5 000×0.64=3 200（元）⾏政管理部门应负担的运输车间的费⽤=9 600－3 840－3 200=2 560（元）（4）机修车间对外的费⽤分配：⼀车间应负担的机修车间的费⽤=9 200×0.5278= 4 855.76（元）⼆车间应负担的机修车间的费⽤= 6 800×0.5278=3 589.04（元）⾏政管理部门应负担的机修车间的费⽤=9 500－4 855.76－3 589.04=1 055.20（元）编制会计分录如下：借：制造费⽤——⼀车间8 695.76——⼆车间 6 789.04管理费⽤ 3 615.20贷：辅助⽣产成本——运输车间9 600——机修车间9 5002、交互分配法辅助⽣产费⽤分配表(交互分配法)数据计算过程：第⼀步：内部交互分配，计算数据如下：(1) 运输车间运输车间交互分配率=9600÷16000=0.60；机修车间应负担运输车间的费⽤=1000×0.60=600(元)；(2) 机修车间机修车间交互分配率=9500÷19000=0.50；运输车间应负担机修车间的修理费⽤=1000×0.50=500(元)；(3) 调整交互分配后新的待分配费⽤运输车间交互分配后待分配费⽤调整=9600＋500－600=9500(元)；机修车间交互分配后待分配费⽤调整=9500＋600－500=9600(元)。
成本会计第四章参考答案
第四章答案一、填空题1．不可修复废品的生产成本可修复废品的修复费用残料价值2．可修复废品不可修复废品3．直接材料其他应收款废品损失4．在产品按年初数固定计算法5．完工产品计算法6．完工程度完工产品约当产量完工产品约当产量完工产品月末在产品 7．产量约当产量8．累计工时完工产品工时9．定额成本计价法10．品种法分批法分步法分类法定额法二、单项选择题1．A 2．A 3．B 4．B 5．D 6．C 7．A 8．A 9．C 10．A 11．D 12．C 三、多项选择题1．BD 2．ABC 3．AB 4．BCDE 5．AB 6. ABCD四、计算分析题1．分工序计算在产品完工率（投料率）第一工序：280÷（280+220）×100%=56%第二工序：（280+220）÷（280+220）×100%=100% 分工序计算在产品的约当产量第一工序：3200×56%=1792（件）第二工序：2400×100%=2400（件）合计 4192件直接材料费用分配率528864÷（8400＋4192）=42分配直接材料费用完工产品8400×42=352800（元）月末在产品4192×42=176064（元）2.(1)第一道工序完工率=(24*50%)/60*100%=20%第二道工序完工率=(24+30*50%)/60*100%=65%第三道工序完工率=(24+30+6*50%)/60*100%=95%第一道工序约当产量=200*20%=40件第二道工序约当产量=400*65%=260件第三道工序约当产量=120*95%=114件约当产量合计=414件（2）材料费用分配率=（4 500+37 590）/（2 086+720）=15人工费用分配率=（2 070+12 930）/（2 086+414）=6制造费用分配率=（1 242+8 758）/（2 086+414）=4（3）完工产品材料费用=2 086*15=31 290 在产品材料费用=720*15=10 800 完工产品人工费用=2 086*6=12516 在产品人工费用=414*6=2484完工产品制造费用=2 086*4=8344 在产品制造费用=414*4=1656元完工产品成本=31290+12516+8344=52150元在产品成本=10800+2484+1656=14940元3．（1）直接材料分配率：（2400+9500）÷（7400+3600）=1.08 直接人工分配率：（800+2400）÷（5400+1600）=0.46制造费用分配率：（260+1800）÷（5400+1600）=0.29（2）完工产品应分配的直接材料费用=7400*1.08=7992元月末在产品应分配的直接材料费用=2400+9500-7992=3908元完工产品应分配的直接人工费用=5400*0.46=2484元月末在产品应分配的直接人工费用=800+2400-2484=716元完工产品应分配的制造费用=5400*0.29=1566元月末在产品应分配的制造费用=260+1800-1566=494元（3）完工产品成本=7992+2484+1566=12042元月末在产品成本=3908+716+494=5118元•。
成本会计第四章课后练习题参考答案
P93 成本会计第四章练习题参考答案练习1：1、第一工序在产品完工程度：40*50%/100=20% 在产品约当产量：80*20%=16（件）第二工序在产品完工程度：（40+40*50%）/100=60% 在产品约当产量：80*60%=48（件）第三工序在产品完工程度：（40+40+20*50%）/100=90% 在产品约当产量：40*90%=36（件）在产品约当产量=16+48+36=100（件）2、3借：库存商品—甲产品29500贷：基本生产成本—甲产品29500练习2：由于：月初在产品定额费用（工时）+本月投入定额费用（工时）=完工产品定额费用（工时）+月末在产品定额费用（工时）所以：费用分配率（公式1）=（月初在产品实际费用+本月实际生产费用）/（月初在产品定额费用（工时）+本月投入定额费用（工时））费用分配率（公式2）=（月初在产品实际费用+本月实际生产费用）/（本月完工产品定额费用（工时）+月末在产品定额费用（工时））费用分配率（公式1）=费用分配率（公式2）完工产品成本=费用分配率（公式1或公式2）*本月完工产品定额费用（工时）原材料费用的分配率=（3500+7500）/（3000+7000）=1.1本月完工产品的原材料费用：80*100*1.1=8800（元）月末在产品的原材料费用：3500+7500-8800=2200（元）或=（3000+7000-80*100）*1.1=2200（元）职工薪酬的分配率=（2500+3500）/（2000+3000）=1.2（元/工时）本月完工产品的职工薪酬：40*100*1.2=4800（元）月末在产品的职工薪酬：2500+3500-4800=1200（元）制造费用分配率=（1500+2500）/（2000+3000）=0.8（元/工时）本月完工产品的制造费用：40*100*0.8=3200（元）月末在产品的制造费用：1500+2500-3200=800（元）本月完工产品成本：8800+4800+3200=16800（元）月末在产品成本：2200+1200+800=4200或=7500+13500-16800=4200（元）本月完工产品入库的会计分录：借：库存商品—丙产品16800贷：基本生产成本—丙产品16800。
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第四章生产费用核算
习题一、
定额耗用量比例
辅助生产费用分配表
1，一次交互分配法
（1）交互分配
借：辅助生产——供水车间1200
借：辅助生产——蒸汽车间240
借：辅助生产——机修车间240
贷：辅助生产——发电车间1680 借：辅助生产——发电车间1600
借：辅助生产——蒸汽车间11200 贷：辅助生产——供水车间12800 借：辅助生产——发电车间18900 贷：辅助生产——蒸汽车间18900
借：辅助生产——发电车间1300
借：辅助生产——供水车间1300
借：辅助生产——蒸汽车间2600 贷：辅助生产——机修车间5200 对外分配：
借：生产成本28840 制造费用2060
管理费用420
贷：辅助生产——发电车间31320
借：制造费用4650
管理费用1550
贷：辅助生产——供水车间6200
借：制造费用16140
贷：辅助生产——蒸汽车间16140
借：制造费用8040
贷：辅助生产——机修车间8040
2，计划成本分配法
制造费用2600
管理费用520
辅助生产——供水车间5200
辅助生产——蒸汽车间1040
辅助生产——机修车间1040
贷：辅助生产——发电车间46800
借：管理费用3900
贷：辅助生产——发电车间3900
借：制造费用3000
管理费用1000
辅助生产——发电车间2000
辅助生产——蒸汽车间14000
借：生产成本2400
借：管理费用800
贷：辅助生产——供水车间3200
辅助生产——发电车间36000
贷：辅助生产——蒸汽车间40000
借：辅助生产——蒸汽车间9600
贷：管理费用9600
辅助生产——发电车间1500
辅助生产——供水车间1500
辅助生产——蒸汽车间3000
贷：辅助生产——机修车间15000
借：辅助生产——机修车间960
贷：管理费用960
借：生产成本8680
制造费用51946
管理费用1074
贷：辅助生产——发电车间11200
辅助生产——供水车间16500
辅助生产——蒸汽车间21000
辅助生产——机修车间13000 习题三、
在产品约当产量计算：
1，月末在产品的原材料按定额原材料费用计算，其他各项费用都按约当产量计算。
2，原材料费用按定额原材料费用比例分配计算，其他各项费用按定额工时比例计算。
产成品定额原材料费用：270×123=33210
在产品定额原材料费用：（150+100+200）×57+（400+250）×66=68550
直接材料分配率：91998/（33210+68550）=0.9
产成品应分配直接材料费:33210×0.9=29889
在产品应分配直接材料费: 91998-29889=62109
产成品定额工时：270×10=2700
在产品定额工时：（150×2+100×4+200×5）+（400×1+250×5）=3350
直接工资分配率：34225/（2700+3350）=5.66
产成品应分配直接工资：2700×5.66=15282
在产品应分配直接工资：34225-15282=18943
制造费用分配率：66500/（2700+3350）=10.99
产成品应分配制造费用：2700×10.99=29673
在产品应分配制造费用：66500-29673=36827
3
在产品定额原材料费用：
（150+100+200）×57+（400+250）×66=68550
在产品定额工资费用：
[（150×2+100×4+200×5）+(400×1+250×5)] ×4.75=15913
在产品定额制造费用：
[（150×2+100×4+200×5）+(400×1+250×5)] ×13.2=44220。