管理会计1 计算题(国外英语资料).doc

管理会计1 计算题(国外英语资料) Five, the computational problems 1, we know that a certain enterprise produces only one product, which is as follows: sales, inventory, cost and price: During the period of Project one and two The initial inventory is 500, 000 The production volume (piece) 2000 1250 Our sales volume is 1500 1750 The amount of inventory (1) 1000 500 The enterprise each product is priced at 20 yuan, changes of production per unit product become 10 yuan, each regular manufacturing cost is 5000 yuan, fixed sales and management fees of 2500 yuan, assumes that the first phase of beginning inventory unit production costs, according to the method to calculate the variable cost is 10 yuan, according to the full cost method to calculate to 12 yuan. Requirement: to prepare the income statement of each period according to the change cost method. Income statement (unit: yuan) Solution: Project one and two The sales revenue was 30,000, 35,000 Variable costs Change production cost 15,000 17,500 The contribution margin is 15, 000, 17,500 Fixed costs Fixed manufacturing costs 5000, 000 Fixed sales management cost 2500 2500 The fixed costs add up to 7,500 7,500 Operating profit 7,500, 000 Assume that the companys sales of A product for nearly five years are as follows: The program was ninety-nine ninety-eight, ninety-eight, ninety-nine years Production (a) Total cost (yuan) Among them: total fixed cost Unit change cost 125 137500 43000 756, 100, 120000 44000 760, 150, 157500 45000 750, 180, 175000 44500 725, 200, 194000 46000 740 Requirement: the total cost and unit cost of the planned year is forecast by the low and low point method, if the annual output is expected to be 160 in 2000. Solution: high point (200,194,000) low coordinates (100,120,000) B = (194,000-120000)/(200-100) = 740 a = 120-740 * 100 = 46000 y = 46000 + 740x Total cost = 51250 + 687.5 * 160 = 161250 unit cost = 161250/160 = 1007.8125 One of the various types of business organizations, one of which has a variable