问题 问答题

E公司运用标准成本系统计算产品成本,并采用结转本期损益法处理成本差异,有关资料如下:
(1)单位产品标准成本:
直接材料标准成本:6公斤×1.5元/公斤=9元
直接人工标准成本:4小时×4元/小时=16元
变动制造费用标准成本:4小时×3元/小时=12元
固定制造费用标准成本:4小时×2元/小时=8元
单位产品标准成本:9+16+12+8=45元
(2)其他情况:
原材料:期初无库存原材料;本期购入3500公斤,单价1.6元/公斤,耗用3250公斤。
在产品:期初在产品存货40件,原材料为一次投入,完工程度50%;本月投产450件,完工入库430件;期末在产品60件,原材料为一次投入,完工程度50%。
产成品:期初产成品存货30件,本期完工入库430件,本期销售440件。
本期耗用直接人工2100小时,支付工资8820元,支付变动制造费用6480元,支付固定制造费用3900元;生产能量为2000小时。
要求:
(1)计算产品标准成本差异(直接材料价格差异按采购量计算,固定制造费用成本差异按二因素分析法计算);
(2)把各项成本差异转入本期损益;
(3)计算企业期末存货成本。

答案

参考答案:(1)标准成本差异
材料价格差异=(1.6-1.5)×3500=350(元)
材料数量差异=(3250-450×6)×1.5=825(元)
人工费用约当产量=430+60×50%-40×50%=440(件)
人工工资率差异=([*]-4)×2100=420(元)
人工效率差异=(2100-440×4)×4=1360(元)
变动制造费用耗费差异=([*]-3)×2100=180(元)
变动制造费用效率差异=(2100-440×4)×3=1020(元)
固定制造费用耗费差异=3900-2000×2=-100(元)
固定制造费用能量差异=(2000-440×4)×2=480(元)
(2)结转成本差异
借:主营业务成本 4535
固定制造费用耗费差异 100
贷:材料价格差异 350
材料数量差异 825
人工工资率差异 420
人工效率差异 1360
变动制造费用耗费差异 180
变动制造费用效率差异 1020
固定制造费用能量差异 480
(3)期末存货成本
原材料期末成本=(3500-3250)×1.5=375(元)
在产品期末成本=60×9+60×50%×(16+12+8)=1620(元)
产成品期末成本=(30+430-440)×45=900(元)
企业期末存货成本=375+1620+900=2895(元)

阅读理解

任务型阅读

       Starting a new school term is always exciting. It is a chance to see your friends again. Wecan

take up(开始从事) new hobbies besides common classes. It is common in Britain for students to

take up new hobbies after the Christmas holidays. Promising to start something new is a common

New Year resolution.     

       Most schools offer different kinds of hobby classes. Students take them in their free periods or

after school. Some classes you have to pay for and others are free. For example, I once took a free

Wednesday evening gymnastics class my school offered. But when I learnt how to play the drum my

parents had to pay for the lessons.  

       The most popular extra classes at my school were piano lessons.  We also like playing a role (角色)

in the drama club. Both classes offered exams that students could take. Students with many hobbies

sometimes felt more stressed than those without any. But the students with hobbies left school with

many extra skills.  

       I haven't continued any of the hobbies I began at school. But I have never regretted taking them.

My best friend today is someone I met in my gymnastic class.

根据短文内容完成下列任务

1. Put the underlined sentence into Chinese.  

__________________________________

2. Put the underlined phrase into Chinese.  

__________________________________

3. 把下列图片与所给的词匹配,只填写字母即可。

            A                             B                             C                           D

(1) common class___________    

(2) drama club ____________    

(3) extra class ___________    

(4)free class____________

4. What hobby class did the writer ever take at school? (回答问题)

                                                                         

选择题