[开课学院]:商学院 (ex:金融学院,商学院,理工学院,资电学院,建设学院,文学院...) [开课系所]:财税系 (ex:中文系,外文系,电机系,财税系..) [课程名称]:成本会计学 [老师名称]:赖炎卿 老师 [开课学期]:100-1 [类型]:1001 期末考 ex:(第n次)小考/98-2期中考/98-2期末考 第一题 50分 Spoilage with Salvage Value in Process Costing: Matrix Funiture Company uses a process cost system with an average cost flow assumption to account for the production of plastic chairs, which are manufactured in two departments. Units of product are started in the Cutting. Department and then transferred to the Finishing Department, where they are completed. Units are inspected at the end of the production process in the Finishing Department. Good units are transferred to Finished Goods Inventory, and spoiled units are transferred to Spoiled Goods Inventory. Spoiled units are inventoried at their salvage value of $12 each. Data related September operation in the Finishing Department are: Units in beginning inventory 1,200 (80% materials,40% labor,40% overhead) Units received from cutting department this period 6,000 Units transferred to the Finishing Goods inventory this period 5,000 Units transferred to the Spoiled Goods inventory this period 700 Units in the ending inventory 1,500 (100% materials,60% labor,60% overhead) Beginning Added inventory This period Costs charged to the department: Cost from preceeding department $14,160 $72,000 Materials 1,210 6,240 Labor 1,300 12,240 Factory Overhead 3,250 30,600 试作: 1.完工比例线 (8%) 2.计算生产报告表相关的数据 (12%) (1) 约当产量 (2) 单位成本 (3) 成本分配之情形 3.损坏单位之处理程序 (10%) (1) 步骤1-4，依顺序写出，并计算数据 (2) 步骤5，假如损坏单位均为正常损坏，损坏品该如何处理? 4.成本投入之分录 (包含前部门转入) (4%) 5.成本分配之分录 (含损坏品部分) (6%) 6.销售4,000单位，每单位售价 $50，请作相关分录。采用先进先出法 (6%) 7.以上分录过帐入相关T帐户 (包含期初余额，Finished Goods 期初 1,000单位， 每单位成本 $25) (6%) 第二题 30分 Joint product Costing－Market Value Method－－ Getty Company manufactures three produces A,B and C as a result of a joint process. During October, joint processing costs totaled $288,000. Details regarding each of the three products shows: Products A B C Units produced 5,000 3,000 1,000 Units sold 4,000 2,000 1,000 Further processing costs $25,000 $60,000 $5,000 Sales price per unit $ 100 $ 80 $ 20 ＊副产品的毛利率为40%，净利率为15% 试作:(每题5分) 1.假设三种产品中，有一种产品是副产品，请判断是哪一种? 2.副产品的会计处理有哪几种 3.请从2中选择一种处理方法并说明这种方法对公司的损益有何种影响? 4.(按照前述选择的方法)请作腹产品成本会计处理的分录。 5.请问 joint cost 金额为多少 6.请分配联合成本给联合产品(使用 market value method) 第三题 20% (每题3分) EOQ and Quantity Discount－－ A material is purchased for $3 per unit. Monthly usage is 250 units, the ordering cost is $50 per order, and the annual carrying cost is 40%. 试作: 1.每年的材料使用量为多少? 2.Ordering cost $50，包含哪些项目，请举两个例子 3.Carrying cost 40%，包含哪些项目，请举两个例子 4.请写出总成本的公式 5.请计算EOQ 6.请问平均存货(量)为多少 7.若每月工作25天，lead time 为10天，请问 order point 为多少? 此考卷刚出炉，尚未公布正解 --

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