问题 问答题

某企业生产甲产品,有关资料如下:

(1)预计本月生产甲产品500件,每件产品需10小时,制造费用预算为18000元(其中变动性制造费用预算12000元,固定制造费用预算6000元),该企业产品的标准成本资料如下:(2)本月实际投产甲产品520件,已全部完工入库,无期初、期末在产品。假设完工产品在本月全部销售。

(3)本月材料每千克0.62元,全月实际领用46800千克。

(4)本月实际耗用5200小时,每小时平均工资率3.8元。

(5)制造费用实际发生额16000元(其中变动制造费用10920元,固定制造费用5080元),变动制造费用实际分配率为2.1元/小时。

要求:根据上述资料,计算甲产品的成本差异及甲产品的实际成本,并编制相应的会计分录(成本差异按结转本期损益法处理)。

答案

参考答案:

(1)甲产品标准成本:520×130=67600(元)

直接材料成本差异

材料价格差异:(0.62-0.60)×46800=936(元)

材料用量差异:(46800-520×100)×0.6=-3120(元)

直接人工成本差异

效率差异:(5200-520×10)×4=0

工资率差异:5200×(3.8-4)=-1040(元)

变动制造费用成本差异

耗费差异:5200×(2.1-2)=520(元)

效率差异:2×(5200-520×10)=0

固定制造费用成本差异

耗费差异:5080-6000=-920(元)

闲置能量差异:6000-1×5200=800(元)

效率差异:1×(5200-5200)=0

甲产品成本差异=-3120+936-1040+520-920+800=-2824(元)

甲产品实际成本

67600+(-2824)=64776(元)

(2)会计分录:

借:生产成本 31200

材料价格差异 936

贷:原材料 29016

材料用量差异 3120

借:生产成本 20800

贷:应付工资 19760

直接人工工资率差异 1040

借:生产成本 10400

变动制造费用耗费差异 520

贷:变动制造费用 10920

借:生产成本 5200

固定制造费用闲置能量差异 800

贷:固定制造费用 5080

固定制造费用耗费差异 920

借:产成品 67600

贷:生产成本 67600

借:主营业务成本 67600

贷:产成品 67600

借:材料用量差异 3 120

直接人工工资率差异 1040

固定制造费用耗费差异 920

贷:主营业务成本 2824

材料价格差异 936

变动制造费用耗费差异 520

固定制造费用闲置能量差异 800

阅读理解

We’d been flying for hours, deeper and deeper into the desert of southeastern Niger. The mission: to find what is probably the last wild population of the great Saharan antelope called the addax (旋角羚)—the most endangered animal of its size in Africa.

Pilot Peter Ragg flew our bright red helicopter low over two parallel dunes (沙丘). The pale sand below us was dotted by the black bushes, the plants that are favorite food for the addax. Then, almost as if the dune extruded (使突出) them, two perfect addaxes appeared. Their long tails swung from side to side as they ran, heads held high on thick necks, horns reaching for the sky. We made a few turns in the plane, then let them be. In just a few seconds they were swallowed again by the Sahara. Soon they could just as easily disappear from the planet.

In September 2004 the government of Niger and a small NGO called SOS Faune du Niger surveyed this last known pocket of wild addaxes. They counted 128 individuals. Since then, the number has dropped as hunters have taken more for meat. How many addaxes remain in the Sahara is anybody’s guess, but those that do survive could be considered the living dead: There may not be a viable (能生存的) population left to reproduce.

I’m now helping to make an emergency plan for the last wild addaxes. With a few hundred thousand dollars, some trucks, and a strong group with the local Toubou guides, we may just be able to save these guys from extinction.

36. What do the addaxes in the passage usually eat?

A. Vegetables. B. Black bushes.       C. Grass.                    D. Fruits.

37. All of the following descriptions of the addax are true EXCEPT that ____.

A. its tail is long                                    B. its neck is thick   

C. its legs are short                             D. its horns are long

38. What does the writer probably mean by saying that “There may not be a viable population left to reproduce”?

A. Wild addaxes will die out soon unless effective measures are taken.

B. The number of wild addaxes will increase if they are not hunted.

C. Wild addaxes cannot support themselves any longer.

D. Humans cannot survive without enough addaxes.

39. It can be inferred that the writer of the passage might be ____.

A. a journalist  B. an official    C. an engineer                D. a zoologist

名词解释