分步法例题(国外英文资料).docVIP

分步法例题(国外英文资料) 1.: a company a product after the three step continuous processing is made, the first step in the production of semi-finished A, directly into the second step B B made of semi-finished products, semi-finished products directly into the third steps into a finished product processing. The raw material is put into production at the beginning of production, and the completion rate is 50% at the end of each workshop. Each step in the production cost by equivalent production method in the distribution of finished products and between products. The production data for each step of this month are as follows: (unit: unit): abstract First step Second steps Third steps At the beginning of the month in the number of products Forty Forty Sixty This month the number of production or step into Two hundred One hundred and eighty Two hundred Number of finished products completed this month One hundred and eighty Two hundred Two hundred and thirty Number of products at end of month Sixty Twenty Thirty Each step at the beginning of the month and production cost data this month as follows (unit: yuan): Abstract Direct material (or the cost of making the semi-finished product) Direct labor Manufacturing expenses Total First step At the beginning of the month in product cost One thousand and two hundred One hundred Two hundred One thousand and five hundred Production expenses this month Twenty thousand Two thousand Three thousand Twenty-five thousand Second steps At the beginning of the month in product cost Four hundred Three hundred Two hundred Nine hundred Production expenses this month Four thousand Six thousand Ten thousand Third steps At the beginning of the month in product cost Five hundred Two hundred One hundred and fifty Eight hundred and fifty Production expenses this month Four thousand and five hundred Three thousand Seven thousand and five hundred Requirements: to prepare the basic production cost subsidiary ledger of each step, and calculate the cost of fini