问题 问答题

某企业8月份生产A、B两种产品,根据“发料凭证汇总表”的记录,8月份基本生产车间共领用甲材料450000元(其中,250000元材料用于A产品生产,200000元材料用于B产品生产),车间管理部门领用甲材料3000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60000元(其中,生产A产品的工人工资 35000元,生产B产品的工人工资25000元),应付车间管理人员工资为15000元。假定A、B两种产品本月无其他耗费,均于本月未完工并验收入库,且五月初在产品成本和月末在产品成本。8月31日,该批入库的A、B产品全部对外销售。
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(本月制造费用采用按生产工人工资)、结转本月完工产品成本、结转本月已销产品成本的会计分录。

答案

参考答案:(1)领用甲材料
借:生产成本——A产品 250000
——B产品 200000
制造费用 3000
贷:原材料——甲材料 453000
(2)分配工资
借:生产成本——A产品 35000
——B产品 25000
制造费用 15000
贷:应付职工薪酬 75000
(3)分配制造费用
制造费用分配率=18000÷60000=0.3
A产品应负担的制造费用=35000×0.3=10500 (元)
B产品应负担的制造费用=25000×0.3=7500 (元)
借:生产成本——A产品 10500
——B产品 7500
贷:制造费用 18000
(4)结转本月完工产品成本,其中:
A产品成本=250000+35000+10500=295500 (元)
B产品成本=200000+25000+7500=232500 (元)
借:库存商品——A产品 295500
——B产品 232500
贷:生产成本——A产品 295500
——B产品 232500
(5)结转本月已销产品成本:
借:主营业纡成本——A产品 295500
——B产品 232500
贷:库存商品——A产品 295500
——B产品 232500

阅读理解

阅读理解。

     A good friend of mine was complaining about her son the other day. "Did you notice," she started, "how

he didn't wait for me to get my salad before he dove into his?"

     True enough, the boy attacked his plate faster than a cat in the wild. Without manners, we're no more

than animals. Actually, that's not true. I've been watching and feeding a group of wild cats, and they show

unusual politeness toward each other. Even when food is scarce, they take turns, leaving at least a small part

for the next in line.

     My mother educated her three children to have good manners all the time. We were made to feel very

uncomfortable as if we were sitting on pins and needles until we got used to saying please, thank you, pardon

me, and I'm sorry. And I have to say, while it was a painful learning experience, it was one of the most

valuable.

     I can't tell you how often I sat with my friends, eating at their dinner tables, and their parents thought highly

of my good manners. While it was a little embarrassing, I knew even then that my mother's teachings were

paying off.

     Many years later, when I was attending seminars across the country, my manners were quite useful.

     While I regret that I haven't been a perfect example, I'm still working on it. I suppose, in this regard, my

mother lives on through me. I didn't have her beautiful singing voice or her green eyes, but she did make sure

I received one of her finest characteristics.

1. What did the writer's friend most probably complain about? [ ]

A. Her son's eating too quickly.

B. Her son's not having a healthy diet.

C. Her son's not having good table manners.

D. Teenagers' not having good manners.

2. The underlined word "scarce" in Paragraph 3 probably means "_____". [ ]

A. too much

B. not delicious

C. not enough

D. quite hot

3. We learn that the writer's mother _____. [ ]

A. was strict about her children's manners

B. never punished her children

C. had beautiful blue eyes

D. was not good at singing

4. What does the writer think of her experience of learning good manners? [ ]

A. Easy and relaxing

B. Painful and valuable

C. Easy but useless

D. Too horrible

5. We can infer from the passage that the writer _____. [ ]

A. is surely liked by everyone around her

B. is not satisfied with most people's manners around her

C. thinks she has been a perfect example to the young

D. thanks her mother for teaching her the good manners a lot

单项选择题