作者hsullow (幻狼)
看板Accounting
标题Re: [问题] 关於成本分摊中的联合成本
时间Wed Oct 7 00:10:56 2009
在分离点有销售价值优先使用，若无销售价值则采用净变现价值
虽然B有继续加工，但在分离点的销售价值仍为30000
而A在分离点的净变现价值则为40000-20000＝20000
在分离点
分摊比例
A 40% ＝20000 ÷(20000+30000)
B 60% ＝30000 ÷(20000+30000)
故B分摊的联合成本分摊为 40000*60% = 24000
B的最终销售价值 = 30000+20000
= 50000
B的总成本 = 已分摊的联合成本 + 分离点後的加工成本
= 24000+15000
= 39000
B的利润 = 50000－39000
= 11000
※ 引述《willie1987 (威力是也)》之铭言：
: Able company manufactures products A and B from a joint proess.Joint costs are
: allocated by the relative sales value method.Relevant data are given below
: Product A Product B Total
: ─────────── ───── ───── ───
: units 5000 3000 8000
: joint costs ? ? 40000
: sales value at split-off 30000
: additional cost if
: Processed further 20000 15000 35000
: additional revenue if
: Processed further 40000 20000 60000
: There is no market for A at split-off.
: Assume that both A and B were Processed further and sold
: What was the profit on B ?
: (A)10000 (B)20000 (C)14000 (D)11000
: 此题解答为(D)
: 不过我一直算不出来...虽然有想过是不是题目有打错...但是怎麽改就是算不出答案
: 请会的人帮我解题一下吧~~~拜托拜托感恩!!!!!!
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※ 编辑: hsullow 来自: 61.229.66.46 (10/07 00:11)
1F：推 willie1987:感谢你的回答~~~^^ 10/07 11:11