作者willie1987 (威力是也)
看板Accounting
標題[問題] 關於成本分攤選擇題3題
時間Sun Jan 3 23:39:52 2010
1.甲公司有A.B.C三個服務部門,X.Y二生產部門,各部門使用服務部門提供服務比率資料
如下:
使 用 服 務 部 門
──────────────────
服務部門 直接成本 A B C X Y
───── ────── ── ── ── ── ──
A $ 3,000,000 ─ ─ ─ ─ ─
B 1,600,000 0.1 ─ 0.15 0.45 0.3
C 2,400,000 0.1 0.05 ─ 0.3 0.55
若該公司採逐步分攤法,則在服務部門成本最適之分攤順序下,C部門分攤予X部門之
成本?
(A)$720,000 (B)$792,000 (C)$833,684 (D)$990,000
答案:(C).....我的算法是2400000*(0.3/0.05+0.3+0.55)=800000
但沒這個答案="=
2.Gibson Manufacturing is a small textile manufacturer using machine-hours as
the single indirect-cost rate to allocate manufacturing overhead costs to
the various jobs contracted during the year.The following estimates are pro-
vided for the coming year for the company and for the Winfield High School
band jacket job.
Job company Winfield High School
── ───── ──────────
DM $40000 $1000
DL 10000 200
manufacturing overhead costs 30000
machine-hours 100000mh 900mh
What is the bid price for the Winfield High School job if the company uses a
40% markup of total manufacturing costs?
(A)$2310 (B)$588 (C)$1680 (D)$2058
答案:(D).....這題我不會算ˊˋ
3.Products S5 and SP8 each are assigned $50 in indirect costs by a traditional
costing system.An activity analysis revealed that although production requi-
rements are identical.S5 requise 45 minutes less setup time than CP8.Accord-
ing to ABC system.S5 uses a disproportionately:
(A)smaller amount of batch-level costs
(B)larger amount of batch-level costs
答案:(B).....我不知道怎麼選....
以上3題有請大家幫小弟我解一下了...拜託了感恩!!!
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1F：推 ric0127:(2) [30,000/100,000*900+1000+200]*1.4 = 2,058 01/03 23:46
2F：→ willie1987:第2題感恩!!! 01/03 23:47
3F：→ ric0127:(1) 要先分B 比例*金額較高 因為分開比會衝突 01/03 23:55
4F：→ ric0127:所以B分240,000給C 2,640,000*(0.3/0.95) = 833,684 01/03 23:57
5F：→ willie1987:喔喔!!原來要先比B喔...感謝!!! 01/03 23:58
6F：→ willie1987:對不起問一下..比例*金額較高是怎麼看的? 01/04 00:02
7F：→ willie1987:是1600000*0.15>2400000*0.05嗎!? 01/04 00:06
8F：→ ric0127:服務量比率 B 1,600,000*0.15 > C 2,400,000*0.05 01/04 00:07