[問題] 分步成本制下損壞品與損耗之處理

看板Accounting (會計)作者 (威力是也)時間16年前 (2010/01/02 23:40), 編輯推噓2(203)
留言5則, 3人參與, 最新討論串1/1
R.Co.'s unit data for its JL Process included:transferred in 600,normal spoilage 20,abnormal spoilage 10, beginning work in process 100 (60% completed), ending work in process 170(40% completed). Spoilage occurs at the end of the process.Compute the total conversion costs transferred out to the next process if the conversion cost per equivalent unit is $10 and the weightd-average method is used (A)$5300 (B)$5200 (C)$5100 (D)$5000 答案:(B)...這題我算不出來...有請各位高手教教小弟吧!!!拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.215.94

01/03 00:28, , 1F
約當產量:(本期完工500單位+正常損失20單位)*單位成本:$10
01/03 00:28, 1F

01/03 00:29, , 2F
應該是醬巴~ ^^
01/03 00:29, 2F

01/03 02:25, , 3F
為什麼期末WIP跟非常損失不加進去?
01/03 02:25, 3F

01/03 09:56, , 4F
他問的是"transferred out to the next"
01/03 09:56, 4F

01/03 09:56, , 5F
期末WIP還沒轉出 非常損失要列為損失(或其他處理)
01/03 09:56, 5F
文章代碼(AID): #1BFsZu2p (Accounting)
文章代碼(AID): #1BFsZu2p (Accounting)