[開課學院]:商學院 (ex:金融學院,商學院,理工學院,資電學院,建設學院,文學院...) [開課系所]:財稅系 (ex:中文系,外文系,電機系,財稅系..) [課程名稱]:成本會計學 [老師名稱]:賴炎卿 老師 [開課學期]:100-1 [類型]:1001 期末考 ex:(第n次)小考/98-2期中考/98-2期末考 第一題 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 試作: 1.完工比例線 (8%) 2.計算生產報告表相關的數據 (12%) (1) 約當產量 (2) 單位成本 (3) 成本分配之情形 3.損壞單位之處理程序 (10%) (1) 步驟1-4，依順序寫出，並計算數據 (2) 步驟5，假如損壞單位均為正常損壞，損壞品該如何處理? 4.成本投入之分錄 (包含前部門轉入) (4%) 5.成本分配之分錄 (含損壞品部分) (6%) 6.銷售4,000單位，每單位售價 $50，請作相關分錄。採用先進先出法 (6%) 7.以上分錄過帳入相關T帳戶 (包含期初餘額，Finished Goods 期初 1,000單位， 每單位成本 $25) (6%) 第二題 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 ＊副產品的毛利率為40%，淨利率為15% 試作:(每題5分) 1.假設三種產品中，有一種產品是副產品，請判斷是哪一種? 2.副產品的會計處理有哪幾種 3.請從2中選擇一種處理方法並說明這種方法對公司的損益有何種影響? 4.(按照前述選擇的方法)請作腹產品成本會計處理的分錄。 5.請問 joint cost 金額為多少 6.請分配聯合成本給聯合產品(使用 market value method) 第三題 20% (每題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%. 試作: 1.每年的材料使用量為多少? 2.Ordering cost $50，包含哪些項目，請舉兩個例子 3.Carrying cost 40%，包含哪些項目，請舉兩個例子 4.請寫出總成本的公式 5.請計算EOQ 6.請問平均存貨(量)為多少 7.若每月工作25天，lead time 為10天，請問 order point 為多少? 此考卷剛出爐，尚未公布正解 --

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