问题 问答题

北方高科技有限公司,成功地生产和销售两种打印机,假设该公司两种产品的财务和成本数据如下:

豪 华 型普 通 型
产销量500015000
售价40002000
单位直接材料和人工成本2000800
直接人工小时2500075000

公司管理会计师划分了下列间接成本集合及成本动因:
间接成本集合归集的间接成本成本动因
调整300万元调整次数
机器运行1 625万元机器小时
包装75万元包装单数量
合 计2 000万元

两种产品的实际作业量如下:
                           作业消耗
作 业豪 华 型普 通 型合 计
调整次数200次100次300次
机器小时55 000h107 500h162 500h
包装单数量5 000个10 000个15 000个

假设该企业月末在产品很少,采用月末不计算在产品成本的划分方法,企业产销平衡。
要求:
(1)采用产量基础成本计算制度,以直接人工工时为分配标准,确定两种产品的单位盈利能力。
(2)采用作业基础成本计算制度,以成本动因为分配标准,确定两种产品的单位盈利能力。

答案

参考答案:

解析:(1)采用产量基础成本计算制度,以直接人工工时为分配标准,确定两种产品的单位盈利能力。
直接人工小时合计=(25 000+75 000)h=100 000h
间接成本分配率=2 000万元/100 000h=0.02万元/h=200元/h
分配给豪华型的间接成本=(200×25 000)元=5 000 000元
单位豪华型的间接成本=(5 000 000/5 000)元/台=1 000元/台
分配给普通型的间接成本=(200×75 000)元=15 000 000元
单位普通型的间接成本=(15 000 000/15 000)元/台=1 000元/台
产量基础成本计算制度下的产品盈利能力分析:

作 业豪 华 型普 通 型
单位售价40002000
单位产品成本
单位直接材料和人工2000800
单位工厂间接成本10001000
单位产品成本合计30001800
单位产品利润1000200

(2)采用作业基础成本计算制度,以成本动因为分配标准,确定两种产品的单位盈利能力。
                       每一作业成本动因的成本分配率
作业动因成 本/元作业消耗分 配 率
调整次数3 000 000300次10 000元/次
机器小时16 250 000162 500h100元/h
包装单数量 750 00015 000个50元/个

                              间接成本分配
                            豪华型(5000台)
作业动因作 业 率作 业 量间接成本合计单位间接成本
调整次数10000 2002 000 000400
机器小时 100550005 500 0001100
包装单数量 505000 250 000 50
合计1550

                             普通型(15 000台)
作业动因作 业 率作 业 量间接成本合计单位间接成本
调整次数10000  1001 000 000 66.67
机器小时 10010750010 750 000716.67
包装单数量 5010000  500 000 33.33
合计 816.67

               作业基础成本计算制度下的产品盈利能力分析
作业豪 华 型普 通 型
单位售价40002000
单位产品成本
单位直接材料和人工2000800
单位工厂间接成本1550816.67
单位产品成本合计35501616.67
单位产品利润450383.33

单项选择题
单项选择题

Many researchers have found greater dependence and obedience in very young girls, greater autonomy and activity in boys. When a barrier is set up to separate children from their mothers, boys try to knock it down; girls cry helplessly. There is little doubt that mother’s encouragement or discouragement—of such behavior plays a major role in determining adult personality. For example, a mother often stimulates male autonomy by throwing a toy far away from her young son, thus silently suggesting to him that he leaves her to get it.
Animal studies suggest that there may be a biological factor in material behavior; mothers of some monkeys punish their male babies earlier and more often than their female offspring; they also touch their female babies more often and act more protectively toward them.
As for the controversial question of female "passivity", psychologist Helen Deutsh believes that the concept has been misunderstood. "There is no contradiction between being feminine and working. The self can be active in both men and women," she says. It is only in love and sex that passivity is particularly appropriate for women. As she sees it, passivity is no more than a king of openness and warmth; it does not mean "inactivity of emptiness".
Another controversy ranges over the effect of hormones. Aggressive women; who discount hormonal influence, disagree violently with scientific researchers, who almost unanimously agree that hormones help determine how people feel and act. So far, there have been few studies of male hormones, but scientists think they may eventually discover hormonal cycles in men that produce cyclic changes in mood and behavior. As for females, studies have indicated that 49 percent of female medical and surgical admissions, most psychiatric hospital admission and 62 percent of violent crimes among women prisoners are related with hormonal cycles in women.

What is the best title for this passage

A.Hormone Effect

B.Male and Female

C.Passivity and Activity

D.Female Passivity