[問題] 關於成本分攤選擇題3題

看板Accounting (會計)作者willie1987 (威力是也)時間16年前 (2010/01/03 23:39)推噓1(1推 0噓 7→)

留言8則, 2人參與討論串1/1

1.甲公司有A.B.C三個服務部門,X.Y二生產部門,各部門使用服務部門提供服務比率資料如下: 使用服務部門 ────────────────── 服務部門直接成本 A B C X Y ───── ────── ── ── ── ── ── A $ 3,000,000 ─ ─ ─ ─ ─ B 1,600,000 0.1 ─ 0.15 0.45 0.3 C 2,400,000 0.1 0.05 ─ 0.3 0.55 若該公司採逐步分攤法,則在服務部門成本最適之分攤順序下,C部門分攤予X部門之成本? (A)$720,000 (B)$792,000 (C)$833,684 (D)$990,000 答案:(C).....我的算法是2400000*(0.3/0.05+0.3+0.55)=800000 但沒這個答案="= 2.Gibson Manufacturing is a small textile manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year.The following estimates are pro- vided for the coming year for the company and for the Winfield High School band jacket job. Job company Winfield High School ── ───── ────────── DM $40000 $1000 DL 10000 200 manufacturing overhead costs 30000 machine-hours 100000mh 900mh What is the bid price for the Winfield High School job if the company uses a 40% markup of total manufacturing costs? (A)$2310 (B)$588 (C)$1680 (D)$2058 答案:(D).....這題我不會算ˊˋ 3.Products S5 and SP8 each are assigned $50 in indirect costs by a traditional costing system.An activity analysis revealed that although production requi- rements are identical.S5 requise 45 minutes less setup time than CP8.Accord- ing to ABC system.S5 uses a disproportionately: (A)smaller amount of batch-level costs (B)larger amount of batch-level costs 答案:(B).....我不知道怎麼選.... 以上3題有請大家幫小弟我解一下了...拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.57.123.48