最新十六章精品课件.ppt
16-2To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.聯合成本專用語聯合成本專用語n聯合成本聯合成本 同時產出數種產品之單一生產過程中，所發生的成本 。n分離點分離點 在聯產的過程中，有二種或多種產品在某一時點可被個別辨識時，這一點稱之為分離點 。n可分離成本可分離成本 指在分離點之後可歸屬至一種或多種產品的成本16-3To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-4To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-5To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-6To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-7To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-8To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.16-9To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.實體衡量法實體衡量法n於分離點將聯合成本以相對之重量、數量或其他實體衡量方法分離至聯產品之方法。16-10To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.實體衡量法實例實體衡量法實例n考慮下列之實例，其聯合生產成本為$500，產出兩項聯產品。n假設1加侖的乳脂等於1加侖的鮮乳。16-11To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.分離點銷售價值法分離點銷售價值法n將聯合成本依照該會計期間總生產的產品在分離點的相對銷售價值百分比來分攤。 n不考慮存貨。16-12To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.分離點銷售價值法實例分離點銷售價值法實例16-13To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.淨變現價值法淨變現價值法n以聯合產品之相對淨變現價值為分攤聯合成本基礎之方法。n淨變現價值 =最終銷售價值 可分離成本16-14To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.淨變現價值法實例淨變現價值法實例16-15To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.固定毛利率淨變現價值法固定毛利率淨變現價值法n以平均毛利率的方式，將聯合成本分攤至聯產品中之個別產品。 n聯合成本作為一個剩餘的總數被計算之。16-16To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.固定毛利率淨變現價值法實例固定毛利率淨變現價值法實例16-17To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.方法的選擇方法的選擇n若於分離點可取得銷售價值，則使用分離點銷售價值法。n若於分離點無法取得銷售價值，則使用淨變現價值法。n若方法簡單為主要之考量，則使用實體衡量法或固定毛利率淨變現價值法。n儘管如此，某些公司仍選擇不分攤聯合成本。16-18To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.銷售或繼續加工決策銷售或繼續加工決策n在銷售或繼續加工之決策中，不需考慮聯合成本。聯合成本為在直接銷售或繼續加工決策之前已發生且預期決策已制定。n聯合成本為沉沒成本。n可分離成本必須被列入相關個別產品的評估中。16-19To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.銷售或繼續加工流程圖銷售或繼續加工流程圖16-20To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.副產品副產品n兩種副產品的會計處理方法兩種副產品的會計處理方法 ：n生產法 於生產完成時便在財務報表中認列副產品，副產品之銷售收入及成本於銷售時認列。 n銷售法銷售法 不認列副產品存貨，直到副產品出售時才會認列副產品之銷售收入，並不會個別追蹤副產品之成本。21 结束语结束语
