cb核算与管理练习答案CH6(锦城).xls

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1、CH6CH6 Ex6-1(Ex6-1(品品种种法法成成本本计计算算）本本月月投投入入(DM)(DM)甲甲产产品品=11000*(1-0.02)=10780=11000*(1-0.02)=10780乙乙产产品品=13800*(1-0.02)=13524=13800*(1-0.02)=13524乙乙废废品品修修复复=300*(1-0.02)=294=300*(1-0.02)=294DLDLOHOHR=9600/10000=0.96R=9600/10000=0.96R=12000/10000=1.2R=12000/10000=1.2 0.96*6500=62400.96*6500=62401.2*6

2、500=78001.2*6500=7800 0.96*2400=23040.96*2400=23041.2*2400=28801.2*2400=2880 0.96*100=960.96*100=961.2*100=1201.2*100=120月月末末费费用用合合计计甲甲产产品品=5420+10780=16200=5420+10780=1620090729072乙乙产产品品=3276+13524=16800=3276+13524=1680036003600乙乙产产品品废废品品损损失失=294+96+120=510=294+96+120=510在在产产品品成成本本DMDM甲甲=16200/=162

3、00/（300*27+200*27300*27+200*27）*200*27=6480*200*27=648016200-6480=972016200-6480=9720乙乙=16800/=16800/（500+600*0.5500+600*0.5）*300=6300*300=630016800-6300=1050016800-6300=10500DLDL甲甲=9072/=9072/（300*24+200*24*0.6300*24+200*24*0.6）*2880=2592*2880=2592乙乙=3600/=3600/（500+600*0.5500+600*0.5）*300=1350*300

4、=1350OHOH甲甲=10164/=10164/（300*22+200*22*0.6300*22+200*22*0.6）*2640=2904*2640=2904乙乙=4000/=4000/（500+600*0.5500+600*0.5）*300=1500*300=1500产产品品名名称称:甲甲产产品品摘摘要要直直接接材材料料直直接接人人工工制制造造费费用用月月初初在在产产品品5,4205,4202,8322,8322,3642,364本本月月费费用用10,78010,7806,2406,2407,8007,800小小计计16,20016,2009,0729,07210,16410,164产产

5、成成品品成成本本9,7209,7206,4806,4807,2607,260单单位位成成本本32.4032.4021.6021.6024.2024.20月月末末在在产产品品6,4806,4802,5922,5922,9042,904借借:生生产产成成本本-甲甲产产品品24,82024,820 贷贷:原原材材料料10,78010,780 应应付付工工资资6,2406,240 制制造造费费用用 7,8007,800借借：库库存存商商品品 234602346023,46023,460 贷贷：生生产产成成本本-甲甲 23,46023,460产产品品名名称称:乙乙产产品品摘摘要要直直接接材材料料直直接接

6、人人工工制制造造费费用用月月初初在在产产品品3,2763,2761,2961,2961,1201,120本本月月费费用用13,52413,5242,3042,3042,8802,880小小计计16,80016,8003,6003,6004,0004,000产产成成品品成成本本10,50010,5002,2502,2502,5002,500单单位位成成本本21.0021.004.504.505.005.00月月末末在在产产品品6,3006,3001,3501,3501,5001,500Ex6-2(Ex6-2(一一般般分分批批法法计计算算）901901批批号号产产品品901901号号DL:RDL:

7、R（一一车车间间）=8400/5000=8400/50001.681.6825202520 R R (二二车车间间）=7680/5120=7680/5120 1.51.515001500OH:ROH:R（一一车车间间）=(3800+3600+500)/5000=(3800+3600+500)/50001.581.5823702370 R R (二二车车间间）=(2500+2400+476)/5120=(2500+2400+476)/5120 1.051.0510501050产产品品成成本本明明细细帐帐批批号号:901:901产产品品名名称称:甲甲批批量量:45:45台台月月份份摘摘要要直直接接

8、材材料料直直接接人人工工9 9月月单单位位计计划划成成本本1,3001,3005656完完工工2525台台按按计计成成转转出出-32,500-32,500-1,400-1,400月月末末余余额额14,50814,508452452投投入入19,80019,8004,0204,0209-109-10月月累累计计完完工工实实际际成成本本66,80866,8085,8725,872单单位位成成本本1,484.621,484.62130.49130.49产产品品成成本本明明细细帐帐批批号号:903:903产产品品名名称称:丙丙批批量量:50:50台台月月份份摘摘要要直直接接材材料料直直接接人人工工9

9、9月月投投入入1,2001,2006506501010月月投投入入16,00016,0001,8901,890月月末末累累计计成成本本17,20017,2002,5402,540单单位位计计划划成成本本1,2501,2509696完完工工1010台台按按计计成成转转出出-12,500-12,500-960-960月月末末余余额额4,7004,7001,5801,580Ex6-3(Ex6-3(累累计计分分批批法法计计算算）生生产产成成本本二二级级帐帐(各各批批全全部部产产品品成成本本)月月份份耗耗用用工工时时直直接接材材料料直直接接人人工工0808月月投投入入1,7001,70048,00048

10、,0002,5002,5000909月月投投入入10,76010,760107,480107,48021,00821,0081010月月投投入入13,84013,84012,20012,20028,04028,040累累计计26,30026,300167,680167,68051,54851,548制制造造费费用用R R1.961.96完完工工转转出出-4,700-4,700-65,600-65,600-9,212-9,212余余额额21,60021,600102,080102,08042,33642,336Ex6-4(Ex6-4(综综合合逐逐步步结结转转分分步步法法）第第一一步步FPCFPC

11、：DM=1650+6500-1400=DM=1650+6500-1400=67506750DL=650+4100-750=DL=650+4100-750=40004000OH=2025+7625-1900=OH=2025+7625-1900=77507750合合计计1850018500 生生产产成成本本明明细细账账产产品品名名称称:半半成成品品甲甲摘摘要要直直接接材材料料直直接接人人工工制制造造费费用用月月初初在在产产品品1,6501,6506506502,0252,025本本月月费费用用6,5006,5004,1004,1007,6257,625小小计计8,1508,1504,7504,75

12、09,6509,650产产成成品品成成本本6,7506,7504,0004,0007,7507,750单单位位成成本本27.0027.0016.0016.0031.0031.00月月末末在在产产品品1,4001,4007507501,9001,900借借:生生产产成成本本-半半成成品品甲甲18,22518,225 贷贷:原原材材料料6,5006,500 应应付付工工资资4,1004,100 制制造造费费用用 7,6257,625借借：存存货货-自自制制半半成成品品甲甲 2346023460 18,50018,500 贷贷：生生产产成成本本-半半成成品品甲甲 18,50018,500自自制制半半

13、成成品品月月初初18400+18400+本本月月18500=18500=3690036900一一次次加加权权平平均均：36900/36900/（250+250250+250）=73.873.8第第二二步步FPCFPC：ZWP=ZWP=（4380+240*73.84380+240*73.8）/（270+30270+30）*270=*270=19882.819882.8DL=DL=（800+6250800+6250）/（270+30*0.4270+30*0.4）*270=*270=67506750OH=OH=（640+5000640+5000）/（270+30*0.4270+30*0.4）*270

14、=*270=54005400合合计计32032.832032.8 生生产产成成本本明明细细账账产产品品名名称称:A:A产产成成品品摘摘要要自自制制半半成成品品直直接接人人工工制制造造费费用用月月初初在在产产品品4,3804,380800800640640本本月月费费用用17,71217,7126,2506,2505,0005,000小小计计22,09222,0927,0507,0505,6405,640产产成成品品成成本本19,88319,8836,7506,7505,4005,400单单位位成成本本73.6473.6425.0025.0020.0020.00月月末末在在产产品品2,2092,

15、209300300240240借借:生生产产成成本本-A-A产产成成品品28,96228,962 贷贷:存存货货-自自制制半半产产品品17,71217,712 应应付付工工资资6,2506,250 制制造造费费用用 5,0005,000借借：库库存存商商品品 234602346032,03332,033 贷贷：生生产产成成本本-A-A产产成成品品 32,03332,033成成本本还还原原2-12-1步步R=19883/18500R=19883/185001.074751.07475加加2 2步步成成本本还还原原后后成成本本还还原原前前成成本本DM=1.7315*6750=DM=1.7315*6

16、750=7254.547254.547,2557,255DL=1.7315*4000=DL=1.7315*4000=4298.984298.986750675011,04911,049OH=1.7315*7750=OH=1.7315*7750=8329.288329.285400540013,72913,729还还原原后后成成本本1988319883121501215032,03332,033Ex6-5(Ex6-5(平平行行结结转转分分步步法法）1.1.广广义义在在产产品品：1 1）6000+45006000+45001050010500 DMDM 6000+4500*0.56000+4500

17、*0.582508250 DL/OHDL/OH2)2)6000+7800*0.56000+7800*0.599009900 DM/DL/OHDM/DL/OH3 3）6000*0.56000*0.530003000 DL/OHDL/OH2.2.第第一一步步骤骤：分分配配率率完完工工产产品品DM:(52800+317200)/(8000+10500)DM:(52800+317200)/(8000+10500)2020160000160000DL:(13900+125850)/(8000+8250)DL:(13900+125850)/(8000+8250)8.68.66880068800OH:(17

18、250+129000)/(8000+8250)OH:(17250+129000)/(8000+8250)9 97200072000合合计计3008003008003.3.第第二二步步骤骤：DM:(25500+243000)/(8000+9900)DM:(25500+243000)/(8000+9900)1515120000120000DL:(22300+110160)/(8000+9900)DL:(22300+110160)/(8000+9900)7.47.45920059200OH:(27020+119760)/(8000+9900)OH:(27020+119760)/(8000+9900)

19、8.28.26560065600合合计计2448002448004.4.第第三三步步骤骤：DL:(19500+48700)/(8000+3000)DL:(19500+48700)/(8000+3000)6.26.24960049600OH:(22400+52400)/(8000+3000)OH:(22400+52400)/(8000+3000)6.86.85440054400合合计计104000104000生生产产成成本本汇汇总总计计算算表表产产品品名名称称:C:C产产品品产产量量(件件)项项目目直直接接材材料料直直接接人人工工间间接接制制造造第第一一步步骤骤160,000160,00068,

20、80068,80072,00072,000第第二二步步骤骤120,000120,00059,20059,20065,60065,600第第三三步步骤骤49,60049,60054,40054,400总总成成本本280,000280,000177,600177,600192,000192,000单单位位成成本本35.0035.0022.2022.2024.0024.00101641016440004000完完工工产产品品64806480225022507260726025002500合合计计10,61610,61624,82024,82035,43635,43623,46023,46078781

21、1,97611,97616200-6480=972016200-6480=972016800-6300=1050016800-6300=10500废废品品损损失失合合计计5,6925,69251051019,21819,21824,91024,91051051015,76015,7601.021.0232329,1509,150903903号号84084010501050790790735735开开工工:9:9月月完完工工:10:10月月间间接接制制造造合合计计1414-350-350-34,250-34,25016016015,12015,1203,4203,42027,24027,2403

22、,9303,93076,61076,61087.3387.331,702.441,702.44开开工工:9:9月月部部分分完完工工:10:10月月(10(10台台)间间接接制制造造合合计计7107102,5602,5601,5251,52519,41519,4152,2352,23521,97521,9758888-880-880-14,340-14,3401,3551,3557,6357,635间间接接制制造造合合计计1,0521,05251,55251,55213,60013,600142,088142,08814,27814,27854,51854,51828,93028,930248,

23、158248,1581.101.10-5,170-5,170-79,982-79,98223,76023,760168,176168,176合合计计4,3254,32518,22518,22522,55022,55018,50018,50074744,0504,050合合计计5,8205,82028,96228,96234,78234,78232,03332,0331191192,7492,74919,88319,8836,7506,7505,4005,40032,03332,033在在产产品品21000021000070950709507425074250355200355200148500

24、1485007326073260811808118030294030294018600186002040020400390003900080008000合合计计300,800300,800244,800244,800104,000104,000649,600649,60081.2081.20P240 Ex2-2(累计分批法计算）批号:806开工:8月12日产品名称:甲批量:16件完工:10月16日月份摘要耗用工时直接材料直接人工制造费用合计08月本月发生1,70048,0001.1048,00009月本月发生1,96016,00016,00010月本月发生1,0401,6009,2125,17

25、010,812月末累计成本4,70065,6009,2125,17079,98210月16日完工转出-4,700-65,600-9,212-5,170-79,982单位成本4,1005763234,998.88批号:901开工:9月15日产品名称:乙批量:20件完工:未定月份摘要耗用工时直接材料直接人工制造费用合计09月本月发生2,40070,00070,00010月本月发生3,000月末累计成本5,40070,00070,000P261 Ex4(定额法成本计算）月初在产品定额成本脱离定额差异材料成本差异定额变动调整定额变动差异原材料8,000-232-370-800800直接人工74433.

26、2制造费用1,550-86本月投入定额成本脱离定额差异 材料成本差异原材料79,200-200-3,950直接人工15,624376制造费用32,5501,450本月合计定额成本脱离定额差异材料成本差异定额变动差异脱离定额差异R材料成本差异R原材料86,400-432-4,320-0.50%-5.00%直接人工16,3684092.50%制造费用34,1001,3644.00%136,868产成品成本定额成本脱离定额差异 材料成本差异定额变动差异实际成本单位成本原材料72,000-360-3,60080068,8406.88直接人工14,88067215,5521.56制造费用31,0001,24032,2403.22合计117,8801,552-3,600800116,63211.66在产品成本定额成本脱离定额差异 材料成本差异原材料14,400-72-720直接人工1,48837制造费用3,10012418,98889-720