问题 问答题

甲公司为增值税—般纳税企业,材料按计划成本计价核算。丙材料计划单位成本为每公斤10元。该企业2007年3月份有关资料如下:
(1)“原材料一—丙材料”账户月初余额80 000元,
“材料成本差异(丙材料)”账户月初借方余额1 000元,
“材料采购——丙材料”账户月初借方余额21 000元。
(2)3月7日,企业上月已付款的丙材料2 000公斤如数收到,已验收入库。
(3)3月15日,从外地A公司购入丙材料6 000公斤,增值税专用发票注明的材料价款为58 590元,增值税额9 960.3元,企业已用银行存款支付上述款项。材料尚未到达。
(4)3月25日,从A公司购入的丙材料到达,验收入库时发现短缺100公斤,经查明为途中定额内内然损耗,按实收数量验收入库。
(5)3月31日,汇总本月发料凭证,本月共发出丙材料6 000公斤,全部用于产品生产。
要求:根据上述业务编制相关的会计分录,并计算本月材料成本差异率、本月发出材料应负担的成本差异及月末库存材料的实际成本。(应交税费写出明细科目和专栏)

答案

参考答案:(1)3月7日收到材料
借:原材料 20 000
材料成本差异 1 000
贷:材料采购 21 000
(2)3月15日从外地购入材料
借:材料采购 58 590
应交税费——应交增值税(进项税额) 9 960.3
贷:银行存款 68 550.3
(3)3月25日收到3月15日购入的材料
借:原材料 59 000
贷:材料采购 58 590
材料成本差异 410
(4)3月31日
材料成本差异率=(1 000+1 000-410)/(80 000+20 000+59 000)=1%
发出材料应负担的材料成本差异=60 000×1%=600(元)
借:生产成本 60 000
贷:原材料 60 000
借:生产成本 600
贷:材料成本差异 600
(5)月末结存材料的实际成本=(80 000+20 000+59 000-60 000)+(1 590-600)
=99 990(元)

单项选择题
单项选择题

"What does the middleman do but add to the price of goods in the shops " Such remarks are aimed at the intermediate operations between manufacturers and final customers. This practice usually attracts a lot of attention from the public and the press and the operation most talked about is what is often called wholesaling.
The wholesaler buys goods in large quantities from the manufacturers and sells them in smaller parcels to retailers, and for this service his selling price to the retailer is raised several percent higher. But his job is made more difficult by retail demand not necessarily running level with manufacturers’ production. Because he adjusts or regulates the flow of goods by holding stock Until required, he frees the manufacturer, to some extent, from the effect on production of changing demand and having to bear the whole risk.
The manufacturer can then keep up a steady production flow, and the retailer has no need to hold heavy stocks, who can call on the wholesaler for supplies any time. This wholesale function is like that of a valve in a water pipe. The middleman also bears part of the risk that would otherwise fall on the manufacturer and also the retailer.
The wholesaler provides a purely commercial service, for which he is too well rewarded. But the point that is missed by many people is that the wholesaler is not just someone adding to the cost of goods. It is true one could eliminate the wholesaler but one would still be left with his function: that of making sure that goods find their way to the people who want them.

A middleman’s work may become difficult because ______.

A.manufacturers run their production on a much higher level

B.market demand may not be the same as industrial production

C.retailers are not necessary in running their retailing business

D.retailers demand lower levels than those demanded by manufacturers