作者willie1987 (威力是也)
看板Accounting
标题[问题] 分步成本制下损坏品与损耗之处理
时间Sat Jan 2 23:40:37 2010
R.Co.'s unit data for its JL Process included:transferred in 600,normal
spoilage 20,abnormal spoilage 10, beginning work in process 100 (60%
completed), ending work in process 170(40% completed).
Spoilage occurs at the end of the process.Compute the total conversion
costs transferred out to the next process if the conversion cost per
equivalent unit is $10 and the weightd-average method is used
(A)$5300 (B)$5200 (C)$5100 (D)$5000
答案:(B)...这题我算不出来...有请各位高手教教小弟吧!!!拜托了感恩!!!
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◆ From: 123.0.215.94
1F：推 cclly:约当产量：(本期完工500单位+正常损失20单位)*单位成本:$10 01/03 00:28
2F：→ cclly:应该是酱巴~ ^^ 01/03 00:29
3F：→ willie1987:为什麽期末WIP跟非常损失不加进去? 01/03 02:25
4F：推 hassmetou:他问的是"transferred out to the next" 01/03 09:56
5F：→ hassmetou:期末WIP还没转出 非常损失要列为损失(或其他处理) 01/03 09:56