问题 问答题

长城公司生产甲产品需要经过三道工序才能完工,2011年2月份发生的相关成本资料
如下:
(1)甲产品2011年2月初在产品直接材料费用为10000元,直接人工为1000元,制造费用为5000元。
(2)甲产品2011年2月份发生直接材料费用为5000元,直接人工为2000元,制造费用为10000元。
(3)该产品2月份完工150件。
(4)各工序在产品的数量和完工率如下:第一道工序的在产品为50件,完工程度为30%。第二道工序的在产品为50件,完工程度为50%。第三道工序的在产品为100件,完工程度为80%。
(5)采用约当产量比例法,分配计算该产品的完工产品和月末在产品的费用,其中。材料在生产开始时一次投入。
要求:
(1)计算约当产量;
(2)分配直接材料费用;
(3)分配直接人工费用;
(4)分配直接制造费用;
(5)计算完工产品和月末在产品的成本。

答案

参考答案:(1)计算约当产量
第一工序在产品约当产量=50×30%=15(件)
第二工序在产品约当产量=50×50%=25(件)
第三工序在产品约当产量=100×80%=80(件)
在产品约当产量合计一15+25+80—120(件)
(2)分配直接材料费用
材料费用分配率=(10000+5000)÷(150+200)≈42.86
完工产品直接材料=150×42.86=6429(元)
月末在产品直接材料=15000-6429=8571(元)
(3)分配直接人工费用
直接人工分配率=(1000+2000)÷(120+150)≈11.11
完工产品直接人工=150×11.11=1666.5(元)
月末在产品直接人工=3000-1666.5-1333.5(元)
(4)分配直接制造费用
制造费用分配率=(5000+10000)÷(120+150)≈55.56
完工产品直接人工制造费用=150×55.56=8334(元)
月末在产品直接人工制造费用=15000-8334=6666(元)
(5)计算完工产品和月末在产品的成本
完工产品的成本=6429+1666.5+8334=16429.5(元)
月末在产品的成本=8571+1333.5+6666=16570.5(元)

解析: 该题针对“产品成本”,“约当产量法”,“生产成本项目”知识点进行考核。

单项选择题
单项选择题

The question of whether war is inevitable is one, which has concerned many of the world’s great writers. Before considering this question, it will be useful to introduce some related concepts. Conflict, defined as opposition among social entities directed against one another, is distinguished from competition, defined as opposition among social entities independently striving for something, which is in inadequate aupply. Competitors may not be aware of one another, while the parties to a conflict are. Conflict and competition are both categories of opposition, which has been defined as a process by which social entities function is the disservice of one another.

Opposition is thus contrasted with cooperation, the process by which social entities function in the service of one another. These definitions are necessary because it is important to emphasize that competition between individuals or groups in inevitable in a world of limited resources, but conflict is not. Conflict, nevertheless, is very likely to occur, and is probably an essential and desirable element of human societies.

Many authors have argued for the inevitability of war from the premise that in the struggle for existence among animal species, 0nly the fittest survive. In general, however, this struggle in nature is competition, not conflict. Social animals, such as monkeys and cattle, fight to win or maintain leadership of the group. The struggle for existence occurs not in such fights, but in the competition for limited feeding areas and for occupancy of areas free from meat-eating animals. Those who fail in this competition starve to death or become victims to other species. This struggle for existence does not resemble human war, but rather the competition of individuals for jobs, markets, and materials. The essence of the struggle is the competition for the necessities of life that are insufficient to satisfy all.

Among nations there is competition in developing resources, trades, skills, and a satisfactory way of life. The successful nations grow and prosper; the unsuccessful decline. While it is true that this competition may induce efforts to expand territory at the expense of others, and thus lead to conflict, it cannot be said that war-like conflict among nations is inevitable, although competition is.

According to the author, competition differs from conflict in that()

A. it results in war in most cases

B. it induces efforts to expand territory

C. it is a kind of opposition among social entities

D. it is essentially a struggle for existence