第4章制造费用的核算资料讲解

2020/8/14
折旧方法：机器工时法 （
Machine Hour）
• Cost of machine: 60,000pounds, estimated residual 8,000pounds, estimated life is 4years. Expected use:
• Year 1 4,000 hours
（二） Three depreciation methods will be explored: 1. 直线折旧法 （Straight Line） 2. 余额递减法 （Reducing or Diminishing Balance） 3. 机器工时法 （Machine Hour）
2020/8/14
折旧方法：余额递减法 （
• year 3 5,000 *3.25pounds=16,250pounds
• year 4 1,000*3.25pounds=3,250pounds
• Total cost
2020/8/14
52,000pounds
value
三、制造费用的归集及分配
• From the definition of production overhead, production overhead cannot economically be immediately identified with any saleable cost unit. However, it must be identified with incurring cost centers and allocated or apportion to the incurring cost centre.
（四）制造费用的六个来源：(Six sources of overhead cost) 1. The purchase analysis（购买原材料直接领用）
2. Issues from stock.
3. Payroll Analysis the source of indirect labor cost.
• An argument: in the first year the deprecation charge is high, however, the maintenance costs are low; in the last year the maintenance costs are high, , the depreciation charge is low.
Reducing or Diminishing Balance）
• The percentage =39.57%(1 - n√residual value/Original cost)*100%
• Y1: 39.57% of 60,000pounds=23,742 pounds
• Y2: 39.57% of (60,000-23,742)=14,347pounds
2020/8/14
一、制造费用概述
（三）制造费用的内容： 1. 生产单位管理人员工资、奖金以及按工资总额14%提取的职工福利费； 2. 折旧费、修理费及经营性租赁费等； 3. 生产单位一般性消耗的机物料、低质易耗品、取暖费、水电费、办公费
、保险费、设计制图费、试验检验费、劳动保护费及季节性或修理期间 的停工损失等等.
第四章 制造费用的核算
Cost for Production Overhead
一、制造费用的概述： （一）制造费用的定义
Overhead: Expenditure on labor, materials or services, which cannot be economically identified with a specific saleable cost unit. （e.g: indirect material, indirect labour and indirect expense)（CIMA） • 制造费用是指企业为生产产品（或提供劳务）而发生的应该计入 产成本但没有专设成本项目的各项生产费用。 • (二）制造费用的两个特点： 1. 属于生产产品所发生的费用，应计入产品成本； 2. 不能直接计入产品成本，而需要分配计入产品成本；
• Y3: 39.57% of (60,000-38,089)=8,670 pounds
• Y4: 39.57%of (60,000-46,759)=5,239pounds
• Rounding adjustment needed
2
• Total depreciation cost =52,000pounds
4. Salaries analysis 5. Journal entries (日记账) 6. 20P20e/8t/t1y4 Cash book（小额现金出纳簿）
二. 固定资产折旧费的核算
（一）折旧的定义： 折旧费用指固定资产在使用过程中由于损耗而逐渐转移到成 本费用中的那部分价值。
• The Fixed asset register： Description of asset, Date of purchase, Details of the supplier, Cost of the asset, Identification code. Location, Estimated life in years or hours of use, estimate residual value, depreciation method, and major overhauls
• Some overhead can be allocated to cost centers, for example “the salary of the manager of department A”; but if costs are shared by more than one cost centre, cost apportionment may be done for example , “a share of the buildings insurance premium（保险费） ”.
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• Year2 6,000 hours
• Year3 5,000 hours
• Year4 1,000 hours
• Solution: Rate=52,000/16,000=3.25pounds per hour
• year 1 4,000*3.25pounds=13,000pounds
• year 2 6,000*3.25pounds=19,500pounds