成本会计第八章解读.pptVIP

CH8 Allocation of costs of production between FGWIP 1.Significance of determination of WIP units 2.Accounting treatment for WIP 3.Allocate costs production between FGWIP 1.Equivalent units of production 2.measuring WIP according to norm 3.measuring WIP according to proportion of norm 1.Accounting treatment of units of WIP 2.Methods of allocation of costs of production between FGWIP 3.Transferring of FG Principle of allocation between FGWIP 月初在产品费用+本月生产费用 =本月完工产品成本+月末在产品费用 Costs of BWIP+Current Production expenses =costs of FG of this period +costs of EWIP 3 states of ending products Must adopt methods to allocate expenses between EWIPFG Important to determine units of WIP 第一节 在产品数量的核算Accounting treatment for WIP 一、在产品收发存日常核算 (Daily treatment of WIP) 1、在产品概念 (Definition of WIP) 2、特点(Characteristics) liquidity complexity diversity 二、在产品清查的核算(Accounting treatment for check of WIP) 定期和不定期清查 (Check at regular or irregular time) 编制在产品盘存表 (Prepare Inventory list of WIP) 在产品盘盈(WIP overage)： 借：基本生产成本 　贷：待处理财产损溢—待处理流动资产损溢 经过批准进行处理时： 借：待处理财产损溢—待处理流动资产损溢 　贷：制造费用 　　 在产品盘亏和毁损(WIP shortage and spoilage) ： 借：待处理财产损溢—待处理流动资产损溢 　贷：基本生产成本 库存半成品的清查 “自制半成品” 辅助生产的在产品的清查 “辅助生产成本” 第二节完工产品和在产品之间分配的方法 Allocation of costs of production between finished goods and WIP Costs of BWIP+Current Production expenses =costs of FG of this period +costs of EWIP （一）不计在产品成本法Avoid to calculate costs of WIP 概念(Definition) 特点(Characteristics) 本月生产费用全部视为完工产品成本。 适用范围(Application range) 月末在产品数量很少、价值很低的产品。 （二）在产品按年初数固定计算法Measuring WIP according to beginning fixed costs 概念(Definition) 特点(Characteristics) BWIP+Current Exps=FG +EWIP FC FC BWIP=EWIP ＝FC 　　 Current Exps=FG 　　 （二）在产品按年初数固定计算法Measuring WIP according to beginning fixed costs （三）在产品按原材料费用计价法 Measuring only raw material costs of WIP 概念(Definition) 特点(Characteristics) 适用范围(Application range) 　　　　　例P98 （四）约当产量比例法Equivalent production unit method