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成本会计实训(国外英语资料)
成本会计实训(国外英语资料)
Cost accounting training -- variety method
[information]
The new big factory produces only A products and B products. In September 2002, the data relating to production costs were as follows:
1, this month factor costs business as follows:
(1) the following materials are used for the production of the products: A products are produced, 8500 yuan of raw materials are used, B products are produced, 4000 yuan of raw materials are used, and the raw materials used in the production workshop are 2000 yuan.
(2) A product production workers wages of 6000 yuan, B products production workers wages of 4000 yuan, workshop management personnel salary is 2000 yuan, administrative department staff salary is 3000 yuan. At the same time, according to the total wage of 14% of the staff welfare benefits.
(3) to pay 3000 yuan for all office supplies with bank deposits, and to pay 4000 yuan for outsourcing costs, of which A products consume 2000 yuan, B products consume 1000 yuan, and administrative departments use 1000 yuan.
(4) the depreciation of fixed assets is 4000 yuan this month, in which the depreciation of fixed assets is 3000 yuan, and the depreciation value of non productive fixed assets is 1000 yuan.
2, the manufacturing costs transferred to production costs, according to the proportion of wages paid by the production workers.
3 calculate the cost of finished product and product cost. According to Jordan product method distribution, A products this month end pieces; feeding degree, degree of completion of A products and B products were calculated by 50%.
[collection, distribution and account handling of production expenses]
1, the allocation of the four elements of the cost (distribution table see case article), and prepare accounting entries are as follows:
(1) the accounting entries of materials distribution are consumed:
Borrow: basic production cost - A product (direct material cost) 8500
- B (direct material cost) 4000
Manufacturing costs - material cost
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