形考任务1_成本会计网络核心课程第一次形成性考核任务（10分）0
形考任务1_成本会计网络核心课程第一次形成性考核任务（10分）0
试卷总分:100 得分:0
1. 某企业本月生产A、B两种产品，共同耗用甲材料2000千克。本月实际产量为：A产品200件，B产品100件。其单位产品材料消耗定额为：A产品5千克，B产品8千克。本月耗用甲材料资料如下表：
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要求：
（1）采用先进先出法计算本月生产领用材料的实际成本；
（2）采用定额消耗量比例分配法分配甲材料费用(分配率保留两位小数)；
（3）根据分配结果编制领用材料的会计分录。 （本题20分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:
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国开形成性考核答案
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bottom: 5pt; margin-left: 18pt; text-indent: -18pt;">宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">宋体">（3宋体">）借：基本生产成本——A="宋体">产品 35560宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">——B宋体">产品 28440宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">font face="宋体">贷：原材料——宋体">甲材料 64000宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>al;mso-fareast-font-family:宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;>
2. 某工业企业9月26日通过银行支付外购动力费用24000元。9月末查明各车间、部门耗电度数为：基本生产车间耗电35000度，其中车间照明用电5000度；辅助生产车间耗电8900度，其中车间照明用电1900度；企业管理部门耗电6000度。该月应付外购电力费共计24950元。
要求：
（1）按所耗电度数分配电力费用，A、B产品按生产工时分配电费。A产品生产工时为36000小时，B产品生产工时为24000小时。
（2）编制该月支付外购电费的会计分录。
（3）编制该月分配外购电费的会计分录。
（该企业基本车间明细帐设有“燃料及动力”成本项目；辅助生产车间明细帐设有“燃料及动力”成本项目，且辅助车间设“制造费用”明细帐；所编分录列示到成本项目）。 （本题20分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:（1）电费分配率=24950/（35000+8900+6000）= 0.5 （元/度）
①各部门耗用情况：
基本生产车间：产品生产耗用=30000ⅹ0.5=15000（元）
车间照明耗用=5000ⅹ0.5=1500（元）
辅助生产车间：产品生产耗用=7000ⅹ0.5=3500（元）
车间照明耗用=1900ⅹ0.5=950（元）
企业管理部门耗用=6000ⅹ0.5=3000（元）
② 将基本生产车间产品耗用电费15000元在A、B产品之间进行分配：
分配率= 15000 /（36000+24000）=0.25 A
产品耗用=36000ⅹ0.25=9000（元）
B产品耗用=24000ⅹ0.25=6000（元）
（2）借：应付账款 24000
贷：银行存款 24000
（3）借：基本生产成本——A产品 9000
——B产品 6000
辅助生产成本 3500
制造费用——基本生产 1500
——辅助生产 950
管理费用 3000
贷：应付账款 24950
国开形成性考核答案
3. 某工业企业的基本生产车间生产A、B、C三种产品，其工时定额为：A产品15分钟，B产品18分钟，C产品12分钟；本月产量为：A产品14000件，B产品10000件，C产品13500件。本月该企业工资总额为：基本生产车间工人计时工资23000元，管理人员工资1500元；辅助车间(锅炉)工人工资2800元，管理人员工资1200元；企业管理人员工资2600；生活福利部门人员工资820元。
要求：
（1）按定额工时比例将基本生产车间工人工资在A、B、C三种产品间分配；
（2）编制工资费用分配的会计分录。（辅助车间的制造费用不通过“制造费用”科目核算）(分录列示明细科目及成本项目) （本题15分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:1）A产品定额工时=14000ⅹ15/60 = 3500（小时）
B产品定额工时=10000ⅹ18/60 = 3000（小时）
C产品定额工时=13500ⅹ12/60 = 2700（小时）
基本生产车间工人工资分配率= 23000 /（3500+3000+2700）= 2.5 A
产品应分配的工资=3500ⅹ2.5=8750（元）
B产品应分配的工资=3000ⅹ2.5=7500（元）
C产品应分配的工资2700ⅹ2.5=6750（元）
（2）借：基本生产成本——A产品 8750
——B产品 7500
——C产品 6750
辅助生产成本 4000
制造费用 1500
管理费用 2600
应付福利费 820
贷：应付工资 31920
4. 201×年10月，C公司基本生产车间生产甲、乙两种产品，生产工人计件工资：甲产品17600元，乙产品为15200元；甲乙两张产品计时工资共计55200元。产品生产工时：甲产品7200小时，乙产品4800小时；
要求：
（1）按生产工时比例将基本生产车间生产工人计时工资在甲、乙产品之间进行分配。
（2）编制工资费用分配的会计分录 （本题15分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:
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mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
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mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">C宋体">产品定额工时=13500ont>宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">ⅹ宋体; color:rgb(0,0,0);"="">12/60 = 2700宋体">（小时）anyes';font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">基本生产车间工人工资分配率= 23000 /宋体">（3500+3000+2700宋体">）= 2.5 A宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;>宋体;>宋体;mso-ascii-font-family:arial;>-family:arial;mso-fareast-font-family:宋体;>宋体;mso-ascii-font-family:arial;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"=""> 宋体; color:rgb(0,0,0);"="">宋体">产品应分配的工资=3500宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">ⅹ;font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">2.5=8750宋体">（元）宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">font-family:宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体; color:rgb(0,0,0);"="">B宋体">产品应分配的工资=3000宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">ⅹ宋体; color:rgb(0,0,0);"="">2.5=7500宋体">（元）宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>t-font-family:宋体;>
一网一平台答案
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体; color:rgb(0,0,0);"="">C宋体">产品应分配的工资2700宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">ⅹ宋体; color:rgb(0,0,0);"="">2.5=6750宋体">（元）宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>areast-font-family:宋体;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体; color:rgb(0,0,0);"="">宋体">（2宋体">）借：基本生产成本——A宋体">产品 8750宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>ily:宋体;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"=""> 宋体; color:rgb(0,0,0);"="">——B宋体">产品 7500 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
yle="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"=""> 宋体; color:rgb(0,0,0);"="">——C宋体">产品 6750 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">y:宋体; color:rgb(0,0,0);"="">宋体">辅助生产成本 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">spanyes';font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">4000 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
ass="MsoNormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">制造费用 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">1500 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
ormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">管理费用宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">y:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">2600宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">es';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"=""> face="宋体">应付福利费宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">nt-family:宋体; color:rgb(0,0,0);"="">820宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>t-family:arial;mso-fareast-font-family:宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
000pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">贷：应付工资宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">31920宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>:arial;mso-fareast-font-family:宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
rgin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">st-font-family:宋体; color:rgb(0,0,0);"="">宋体">（3宋体">）按工资总额14%宋体">计提职工福利费：宋体; color:rgb(0,0,0);"="">nt-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">宋体">借：基本生产成本——A宋体">产品 1225 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;>t-family:宋体;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"=""> 宋体; color:rgb(0,0,0);"="">——B宋体">产品 1050宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
00pt;margin-bottom:5.0000pt;margin-left:-19.0000pt;
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">mily:宋体; color:rgb(0,0,0);"="">——C宋体">产品 945宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">ily:宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">辅助生产成本 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">560宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">制造费用 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">210 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>es';font-family:arial;mso-fareast-font-family:宋体;>宋体;mso-ascii-font-family:arial;>
mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-17.8500pt;
mso-layout-grid-align:none;mso-pagination:widow-orphan;text-align:left;
mso-line-height-alt:12pt;">宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">宋体">管理费用 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">478.8 宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">宋体;mso-ascii-font-family:arial;>宋体;>spanyes';font-family:宋体;mso-ascii-font-family:arial;>宋体;>宋体;mso-ascii-font-family:arial;>
rue" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="260" >
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SemiHidden="false" Name="index 2" >
den="false" Name="index 7" >
xception Locked="false" Priority="99" SemiHidden="false" Name="toc 1" >
Name="toc 3" >
false" Priority="99" SemiHidden="false" Name="toc 6" >
/w:LsdException>
Locked="false" Priority="99" SemiHidden="false" Name="footnote text" >
n="false" Name="header" >
dException Locked="false" Priority="99" SemiHidden="false" Name="caption" >
iHidden="false" Name="envelope address" >
ence" >
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" SemiHidden="false" Name="List 5" >
>
99" SemiHidden="false" Name="List Number 4" >
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>
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Classic 1" >
>
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Table List 7" >
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emiHidden="false" Name="Light Grid Accent 2" >
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t 2" >
sdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 2" >
alse" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 2" >
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se" Name="Medium Shading 1 Accent 3" >
List 1 Accent 3" >
dException>
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lse" Name="Light Shading Accent 4" >
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"99" SemiHidden="false" Name="Medium Grid 3 Accent 4" >
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ent 4" >
>
dException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 5" >
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Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 5" >
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" Name="Dark List Accent 5" >
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6" >
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endif]-->
宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"=""> 宋体; color:rgb(0,0,0);"="">宋体">贷：应付福利费宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;color:rgb(0,0,0);"="">:宋体; color:rgb(0,0,0);"="">4468.8宋体; color:rgb(0,0,0);"="">宋体; color:rgb(0,0,0);"="">fareast-font-family:宋体;>宋体;>宋体;>宋体;mso-ascii-font-family:arial;>宋体;>yes';font-family:宋体;mso-ascii-font-family:arial;>
5. 某企业房屋类固定资产原值为500000元，其中基本生产车间使用400000元，企业行政管理部门使用100000元，净残值率为10%，平均使用年限为20年。
要求：计算月折旧率、月折旧额并编制分配折旧额的会计分录。 （本题10分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:（1）年折旧率=（1-10%）/20 =4.5% 月折旧率= 4.5%/12 = 0.375%
月折旧额：基本生产车间 = 400000ⅹ0.375%=1500（元）
行政管理部门= 100000ⅹ0.375%= 375 （元）
（2）借：制造费用 1500
管理费用 375
贷：累计折旧 1875
6. 某工业企业基本生产车间领用专用工具一批，计划成本24000元，该批低值易耗品在两年内平均摊销。该月低值易耗品的成本差异率为 -1% 。
???? 要求：编制低值易耗品的领用、结转差异和摊销的会计分录。 （本题10分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:1.领用 借：低值易耗品-在用低值易耗品 24000
贷：低值易耗品-在库低值易耗品 24000
2、本月摊销
借：制造费用 1000
贷：低值易耗品-低值易耗品摊销 1000
3、结转本月材料成本差异
借：制造费用 10（红字）
贷：材料成本差异 10（红字）
7. 某企业生产A、B两种产品，共同耗用燃料费用，其实际成本为29000元。两种产品的燃料费用定额为：A产品20元、B产品15元；当月的实际产量为：A产品500件、B产品300件。
要求：（1）采用定额费用比例法分配燃料费用；
（1）编制耗用燃料的会计分录（分录中列示到明细科目及成本项目；该企业成本明细账设“燃料及动力”成本项目；燃料设“燃料”总账核算）。 （本题10分）
注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。
答案:（1）定额费用：A产品 20×500=10000（元）
B产品 15×300=4500（元）
分配率=29000÷（10000+4500）=2
A产品承担的燃料费用=10000×2=20000（元）
B产品承担的燃料费用=4500×2=9000（元）
（2）借：基本生产成本——A产品（直接材料） 20000
基本生产成本——B产品（直接材料） 9000
贷：原材料?29000 |
发表于 2024-10-12 04:23:56
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