Re: [問題] 高應100成會考題

看板Accounting (會計)作者joysanchis (joysanchis)時間14年前 (2011/10/12 02:20)推噓1(1推 0噓 1→)

留言2則, 2人參與討論串2/2 (看更多)

※ 引述《acer801 (acer801)》之銘言： : Springfield Sign Shop manufactures only specific orders. It uses a standard : cost system. During one large order for the airport authority, an unusual number of : signs were spoiled. The normal spoilage rate is 10% of units started. The : point of first inspection is half way through the process, the second is : three-fourths through the process, and the final inspection is at the end of the process. : Other information about the job is as follows: : Signs started 3,000 : Signs spoiled 450 : Direct materials put into process at beginning $ 60,000 : Conversion costs for job $120,000 : Standard direct material costs per sign $27 : Standard conversion cost per sign $54 : Average point of spoilage is the 3/4 completion point : Average current disposal cost per spoiled sign : Make necessary journal entries to record all spoilage. (8分) : 請問這題要怎麼解阿， : 是不是分步阿 : 說要寫損壞品調整分錄 : 有高手可以解答ㄜ說說我的算法好了不過我不敢確定是對的Orz 總損壞450件正常損壞是10%本期投入=300件非常損壞則=150件然後因為是標準成本制所以就直接用標準成本來看正常損壞的300件 DM假設是一開始就投入加工成本平均投入損壞品的平均完工程度75% 所以正常損壞300件的金額是300*27+300*54*75%=20,250 我去看了一下原題他說殘值是$15 然後因為是特定批次產生的正常損壞所以歸屬到特定批次分錄損壞品 4,500 WIP-XXX批次 4,500 接下來非常損壞150件分錄損壞品 2,250 非常損失 7,875 WIP-XXX批次 10,125 -------------------------------------------------------------------------- 我的想法是這樣有錯的話歡迎大家一起討論因為我也沒看過這種題型0.0 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 122.118.36.66