亨格瑞管理会计英文第15版练习答案解析(可编辑修改word版).docVIP

WORD 完美格式 CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES CRITICAL CASES, FUNDA- THINKING EXCEL, MENTAL EXERCISES COLLAB. ASSIGN-MENTAND INTERNET LEARNING OBJECTIVE MATERIAL EXERCISES PROBLEMS EXERCISES LO1: Describe the 31, 34 50 purposes of cost management systems. LO2: Explain the 45 56 relationship between cost, cost object, cost accumulation, and cost assignment. LO3: Distinguish between A1,B1 36, 37, 38, 45, 49 56 direct and indirect 39, 44 costs. LO4: Explain the major B2 33, 41 46 54 reasons for allocating costs. LO5: Identify the main 36, 37, 38, types of manufacturing 39 costs: direct materials, direct labor, and indirect production costs. LO6: Explain how the A2 57, 60, 61 financial statements of merchandisers and manufacturers differ because of the types of goods they sell. LO7: Understand the main A3, A4, 33, 40, 41, 48, 49, 50 55, 56, 技术资料 专业整理 WORD 完美格式 differences between B3, B4 42 57, 58, traditional and activity- 59, 60, 61 based costing systems and why ABC systems provide value to managers. LO8: Use activity-based A4, B4 32, 37, 43 48, 49, 50 55, 56, 60 cost information to make strategic and operational control decisions. CHAPTER 4 Cost Management Systems and Activity-Based Costing 4-A1 (20-30 min.) See Table 4-A1 on the following page. 4-A2 (25-30 min.) 1. Merchandise Inventories, 1,000 devices @ $97 $97,000 2. Direct materials inventory $ 40,000 Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 3. NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31, 20X9 Sales (9,000 units at $170) $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending inventory 97,000 技术资料 专业整理 WORD 完美格式 Cost of goods sold (an expense) 873,000 Gross margin or gross profit $ 657,000 Less other expenses: selling administrative costs 185,000 Operating income (also income before taxes in this example) $ 472,000 技术资料 专业整理 WORD完美格式 TABLE 4-A1