[問題] 關於分批成本制

看板Accounting (會計)作者 (威力是也)時間16年前 (2010/01/02 23:29), 編輯推噓0(002)
留言2則, 1人參與, 最新討論串1/1
B.Co.uses a job order cost system.The following debits (credits) appeared in B's work-in-process account for the month of April 2000 April Description Amount ──── ────── ─── 1 Balance $ 4,000 30 Direct materials 24,000 30 Direct labor 16,000 30 Factory overhead 12,800 30 To finished goods (48,000) B. applies overhead to production at a predetermined rate of 80% of direct labor cost.Job No.5,the only job still in process on April 30,2000,has been charged with the direct labor of $2,000.What was the amount of direct materials charged to Job No.5? (A)$3,000 (B)$5,200 (C)$8,800 (D)$24,000 (E)$12,000 答案:(B)....這題我不會算...有請高手指導了~拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.215.94

01/03 00:39, , 1F
4000+24000+16000+12800-48000=DM+2000+1600
01/03 00:39, 1F

01/03 00:40, , 2F
畫在製品T字帳出來就知道了
01/03 00:40, 2F
文章代碼(AID): #1BFsPrL0 (Accounting)
文章代碼(AID): #1BFsPrL0 (Accounting)