《ACCA考试回顾,F2管理会计讲义辅导33.docVIP

ACCA考试回顾，《F2管理会计》讲义辅导(33) 本文由高顿ACCA整理发布，转载请注明出处 　　8.2 Losses in process costing ? 　　Normal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable. ? 　　Abnormal loss is then extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost. ? 　　Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and its is given a “negative cost”。 ? 　　Example 1 ? 　　Input to a process is 1000 units at a cost of $4500 ? 　　Normal loss is 10% ? 　　There is no opening or closing stocks ? 　　（1）output = 860 units ? 　　（2）output = 920 units ? 　　Solution: ? 　　（1）output = 860 units ? 　　Step 1: determine output and losses ? 　　units ? 　　Actual Loss 1000 units-860 units　 140 ? 　　Normal Loss 1000 units x 10%　　 100 ? 　　Abnormal loss　　　　　　　　　 40 ? 　　Step 2: calculate cost per unit of output and losses ? 　　Cost incurred 　　　=　　 $4,500 　　= $5 per unit ? 　　Expected output　　　 1000 units x 90% ? 　　The cost per unit of output and the cost per units of abnormal loss are based on expected output. ? 　　Step 3: calculate total cost of output and losses ? 　　Calculate total cost of output and losses; normal loss is not assigned any cost. ? 　　Simply, total cost of output = total cost of input ? 　　$ ? 　　Cost of output 860 units x $5　　　　 4,300 ? 　　Normal loss　　　　　　　　　　　　 ?0 ? 　　Abnormal loss 40 units x $5　　　　　 200 ? 　　Total cost　　　　　　　　　　　　 4500 ? 　　Step 4: complete accounts ? 　　Process account ? 　　Unit ? 　　$ ? 　　Unit ? 　　$ ? 　　Cost incurred ? 　　1000 ? 　　4500 ? 　　Normal loss ? 　　100 ? 　　0 ? 　　Output（finished goods a/c） ? 　　860 x $5 ? 　　4300 ? 　　Abnormal loss ? 　　40 x $5 ? 　　200 ? 　　1000 ? 　　4500 ? 　　Abnormal loss account ? 　　Unit ? 　　$ ? 　　Unit ? 　　$ ? 　　Process account ? 　　40 ? 　　200 ? 　　Profit/loss account ? 　　40 ? 　　200 ? 　　40 ? 　　200 ? 　　40 ? 　　200 ? 　　2012年ACCA考试《F2管理会计》讲义辅导（33） ? 　　（2）output = 920 units ? 　　Step 1: determine outpu