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财务会计业务思考和计算题(一则) (八)假设某厂有三个基本生产车间和一个半成品仓库,一车间生产A零件(系多次投料),完工的A零件全部交半成品仓库。二车间从半成品仓库领用A零件进行加工(不再耗费材料),并生产B零件(系多次投料)。二车间加工完工的A零件和完工的B零件全部交给三车间组装成C产品,每台C产品均由一件A零件和一件B零件组装而成,在组装过程中只耗用工费,不耗用材料。该厂1981年11月份有关成本核算资料如下:
Financial accounting business thinking and calculation questions (a) (8) Assume that a factory has three basic production workshops and a semi-finished product warehouse, a workshop production of A parts (multiple feeding), completed A parts all delivered to semi-finished products warehouse. The second workshop uses the A part for processing from the semi-manufactured warehouse (no longer consumes material) and produces B parts (multiple feeds). The A-works and finished B-parts completed in the second workshop are all handed over to the third workshop and assembled into C-products. Each C-product is assembled from one A-part and one B-part, and only costs are consumed during the assembly process. Does not consume materials. The plant’s relevant cost accounting data for November 1981 is as follows: