问题 问答题

某企业生产甲、乙两种产品,5月份发生业务如下:
(1)要素费用支出:
①发出材料实际成本80000元,其中:甲产品耗用30000元,乙产品耗用 40000元;车间一般耗用5000元;管理部门耗用5000元。
②应付职工工资50000元(应付职工福利费略),其中:产品生产工人工资 40000元,车间管理人员工资4000元;管理部门人员工资6000元。工人工资按产品实用工时比例进行分配,甲产品耗用工时为3500小时,乙产品耗用工时为 1500小时。
③计提折旧费5000元,其中:生产车间计提折旧4000元,管理部门计提折旧1000元。
④该企业生产车间日常修理费采用预提的办法,全年预计支出修理费总额 7200元。
⑤用银行存款支付第二季度生产车间用房房租3900元,支付车间日常修理费500元。
⑥用银行存款支付车间其他支出1200元,管理部门其他支出2800元。
(2)其他资料:
①制造费用按甲、乙产品实用工时比例进行分配。
②甲产品完工产品与月末在产品之间,采用定额比例法分配费用:原材料费用按定额原材料费用比例分配;其他各项费用,都按定额工时比例分配。产成品数量为120件,产成品单件材料费用定额为3元,产成品单件工时定额为2工时;月初在产品直接材料为8000元,直接人工为2500元,制造费用为2500元,合计13000元;月初在产品定额材料费用为8000元,定额工时为200工时;本月投产产品的定额材料费用为12000元,定额工时为400工时。假定该企业月末没有盘点在产品。
③乙产品采用在产品按定额成本计价的方法,月初在产品定额成本为:直接材料15000元,直接人工8800元,制造费用6600元,合计30400元;月末在产品定额成本为直接材料15000元,直接人工10000元,制造费用8000元,合计33000元。
要求:
(1)编制有关费用分配、归集的会计分录。
(2)编制甲、乙产品成本计算单。

答案

参考答案:

(1)费用的分配与归集

①要素费用分配:

a.借:生产成本——甲产品 30000

——乙产品 40000

制造费用 5000

管理费用 5000

贷:原材料 80000

b.工资分配率=40000/(3500+1500)=8(元/小时)

甲产品:3500×8=28000(元)

乙产品:1500×8=12000(元)

借:生产成本——甲产品 28000

——乙产品 12000

制造费用 4000

管理费用 6000

贷:应付工资 50000

c.借:制造费用 4000

管理费用 1000

贷:累计折旧 5000

d.月预提额=7200/12=600(元)

借:制造费用 600

贷:预提费用 600

e.借:待摊费用 3900

预提费用 500

贷:银行存款 4400

借:制造费用 1300

贷:待摊费用 1300

f.借:制造费用 1200

管理费用 2800

贷:银行存款 4000

②制造费用分配:

制造费用总额=5000+4000+4000+600+1300+1200=16100(元)

制造费用分配率=16100/(3500+1500)=3.22(元/小时)

甲产品:3500×3.22=11270(元)

乙产品:1500×3.22=4830(元)

借:生产成本——甲产品 11270

——乙产品 4830

贷:制造费用 16100

③生产费用在完工产品和在产品之间进行分配

编制产成品入库会计分录:

借:产成品——甲产品 11270

——乙产品 4830

贷:生产成本——甲产品 11270

——乙产品 4830

(2)成本计算单如下:

甲产品成本计算单 单位:元

 直接材料
问答题

When I saw the notice "Women film extras wanted" in a local newspaper, I jumped at the chance. Since childhood, I had dreamt of being a film star. The casting interview went well, and two clays later I was told that I had been chosen. I was to lose some of my enthusiasm for the idea, however extras are often left in the dark for some time as to which role they will play. Finally , the nature of my role was revealed: I was asked to play a mental hospital patient. Despite my disappointment, I agreed to participate. Then, barely a week later, the day of filming dawned. An 13 of us extras, mainly housewives, were driven to an old hospital. The coffee and tea they served us looked and tasted like cement. Then we were rushed off to make-up. My hair was pinned back and make-up was applied that gave me a pale appearance. Then we just sat in a minibus for a few hours, as the cameras rolled elsewhere.
After the second hour had passed I was becoming bored. I bet stars are never treated like this, I thought. I had expected to be so busy that I hadn’t come prepared for a long wait. Many of the others had brought a book or knitting.
Three hours had now passed. Then at last we were called to do our scenes. When the director came in, we were instructed where to stand and what to do. Along with a few others, I was told to sit at a table and weave baskets. This was not an easy task. The cane (藤条)we had to use was very long. On several occasions my basket fell apart in front of my very eyes. On others I only succeeded in hitting a cameraman in the eye.
Life for the other extras was far from easy. Jean, who was barefoot, had to circle the floor. Poor Alice was asked to pretend to bang her head against the wall. Meanwhile, Veronica swept the floor.
Thankfully, after just a few attempts, the scenes were done. And so my first taste of this" glorious" career was over. Although I found the experience quite interesting. My first screen role will almost certainly be my last.