存货业务题（Inventory problems）.docVIP

存货业务题（Inventory problems） (I) exercise 1 The purpose is to practice the valuation method of the inventory. information factory in Berlin in early April a material balances 2000 kg, priced 3.50 yuan, 7000 yuan. The materials for sending and receiving materials in April are as follows: (1) 3 days, buy a material 1000 kilograms, unit price 3.70 yuan, calculate 3700 yuan. (2) 10 days, issue a material 1600 kilograms. (3) 12 days, buy a material 2000 kilograms, unit price 3.75 yuan, calculate 7500 yuan. (4) 21 days, issue a material 2500 kilograms. (5) 28 days, buy a material 3000 kilograms, unit price 3.65 yuan, the price is calculated 10950 yuan. Requirements: using the first in first out method and weighted average method, the total cost of inventory and ending inventory of Berlin factory in May was calculated. (two) exercise two Accounting method for actual material costing of target. information Fuxing company for value-added tax general taxpayer, according to the actual material cost accounting, in August 2008 following the economic business: (1) from June 2nd, the company purchased a batch of Kadji materials, price of 10000 yuan, tax 1700 yuan. A material has been sent to the enterprise and checked in, and the bank deposit has been paid. (2) from June 5th, the company purchased a batch of materials. Second, the price 20000 yuan, tax 3400 yuan. A commercial draft has been drawn out and the material has not yet arrived. (3) in June 10th, the purchased materials have arrived at the company and checked in. (4) from June 28th, the company purchased a batch of Kadji materials, materials acceptance of storage materials, a plan cost 10000 yuan, at the end of the bill to. (5) in June 30th, according to the issue of summary table of proof, the monthly basic production workshop with a material 300 kg for the production of products; lead with a 10 kg for the general use of plant materials. The management takes 50 kilograms of material, and the sales department takes 30 kilogr