2008年1月全国考成本会计试题参考答案.docVIP

2008年1月全国自考成本会计试题参考答案 第二步骤产品成本明细账 产量：1000件 项目 直接材料 定额工时 直接人工 制造费用 合计 定额 实际 月初在产品费用 6500 7800 14300 本月生产费用 9100 13000 22100 合计 2600 15600 20800 36400 分配率 6 8 产成品成本中本步份额 2000 12000 16000 28000 月末在产品费用 600 3600 4800 8400 A产品成本汇总表 产量 直接材料 直接人工 制造费用 合计 第一步骤 1000 51000 12500 17500 81000 第二步骤 1000 12000 16000 28000 合计 51000 24500 33500 109000 单位成本 51 24.5 33.5 109 会计分录：借：产成品 109000 贷：基本生产成本 109000 We will continue to improve the companys internal control system, and steady improvement in ability to manage and control, optimize business processes, to ensure smooth processes, responsibilities in place; to further strengthen internal controls, play a control post independent oversight role of evaluation complying with third-party responsibility; to actively make use of internal audit tools detect potential management, streamline, standardize related transactions, strengthening operations in accordance with law. Deepening the information management to ensure full communication zero resistance. 　　To constantly perfect ERP, and BFS++, and PI, and MIS, and SCM, information system based construction, full integration information system, achieved information resources shared; to expand Portal system application of breadth and depth, play information system on enterprise of Assistant role; to perfect daily run maintenance operation of records, promote problem reasons analysis and system handover; to strengthening BFS++, and ERP, and SCM, technology application of training, improve employees application information system of capacity and level. Humanistic care to ensure zero. 　　To strengthening Humanities care, continues to foster company wind clear, and gas are, and heart Shun of culture atmosphere; strengthening love helped trapped, care difficult employees; carried out style activities, rich employees life; strengthening health and labour protection, organization career health medical, control career against; continues to imp