问题 问答题

某企业11月份生产C、D两种产品,根据“发料凭证汇总表”的记录,11月份基本生产车间共领用甲材料77万元(其中,55万元材料用于C产品生产,22万元材料用于D产品生产),车间管理部门和行政管理部门分别领用材料9 000元和5 000元。根据“工资结算汇总表”结算的本月应付基本生产车间生产工人工资为11.5万元(其中,生产C产品的工人工资75 000元,生产D产品的工人工资40 000元),6个月以上病假工人工资共计5 000元,应付车间管理人员工资为1.9万元。假定C、D两种产品本月无其他耗费,均于本月末完工并验收入库,且无月初在产品成本和月末在产品成本。 要求:根据上述业务编制该企业领用材料、分配工资、分配制造费用(本月制造费用按照原材料的领用比例分别计入C产品和D产品成本)、结转本月完工产品成本的会计分录。

答案

参考答案:

解析:[答案及解析] (1) 领用原材料: 借:生产成本——C产品 550 000 生产成本——D产品 220 000 制造费用 9 000 管理费用 5 000 贷:原材料——甲材料 784 000 (2) 分配工资: 借:生产成本——C产品 75 000 生产成本——D产品 40 000 管理费用 5 000 制造费用 19 000 贷:应付工资 139 000 (3) 分配制造费用: 制造费用总额=9 000+19 000=28 000(元) 原材料领用比例=550 000:220 000=5:2 因此制造费用按照5:2的比例分别计入C产品和D产品成本: 计入C产品成本的制造费用=28 000÷7×5=20 000(元) 计入D产品成本的制造费用=28 000÷7×2=8 000(元) 借:生产成本——C产品 20 000 生产成本——D产品 8 000 贷:制造费用 28 000 (4) 结转本月完工产品成本: 因11月末两种产品均完工并验收入库,且无月初在产品成本和月末在产品成本,因此11月份C、D两种产品的生产成本即为完工产品成本。其中: C产品成本=550 000+75 000+20 000=645 000(元) D产品成本=220 000+40 000+8 000=268 000(元) 借:库存商品——C产品 645 000 库存商品——D产品 268 000 贷:生产成本——C产品 645 000 生产成本——D产品 268 000

选择题
阅读理解

阅读理解。

     Most American students go to traditional public schools.There are about 88, 000 public schools, all

over the US.Some students attend about 3000 independent public schools called charter schools.

     Charter schools are self-governing.Private companies operate some charter schools.They are similar

in some ways to traditional public schools.They receive tax money just as other public schools do.

Charter schools must prove to local or state governments that their students are learning.These

governments provide the schools with the agreement called a charter that permits them to operate.

     Charter schools are different because they do not have to obey most laws governing traditional public

schools.Local, state, or federal governments cannot tell them what to teach.Each school can choose its

own goals and decide the ways it wants to reach them.Class size is usually smaller than in traditional

public schools.

     The Bush Administration strongly supports charter schools as a way to re-organize public schools that

are failing to educate students.But some education agencies and unions oppose charter schools.One

teachers' union has just made public the results of the first national study comparing the progress of

students in traditional schools and charter schools.

     The American Federation of Teachers criticized the government's delay in releasing the results of the

study, which is called the National Assessment of Educational Progress.Union education experts say the

study shows that charter school students performed worse on math and reading tests than students in

regular public schools.

     Some experts say the study is not a fair look at charter schools because students in those schools

have more problems than students in traditional schools.Other education experts say the study results

should make charter school officials demand improved student progress.

1. If a private company wants to operate a charter school, it must______.

A. try new methods of teaching      

B. prove its management ability

C. obey the local and state laws      

D. get the government's permission

2.What's the government's attitude toward charter schools?

A. Doubtful    

B. Supportive.  

C. Subjective.  

D. Optimistic.

3. What can we learn from the text?

A. More students choose to attend charter schools.

B. Charter schools are better than traditional schools.

C. Students in charter schools are well educated.

D. People have different opinions about charter schools.

4. It can be interred from the text that ___.

A. charter schools are part of the public education system

B. one-on-one attention should be paid to students

C. the number of charter schools will be limited

D. charter schools are all privately financed