電大成本管理復(fù)習(xí)試題小抄(文件)
【正文】 0（元） 完工產(chǎn)品材料實際成本 46 000（元） A 產(chǎn)品采用定額法計算成本。 要求：根據(jù)上述資料采用定額法計算完工產(chǎn)品和月末在產(chǎn)品的原材料成本（脫離定額的差異在完工產(chǎn)品和在產(chǎn)品之間進(jìn)行分配）。 表 2 材料耗用情況表 單位：元 材料名稱 單 價 實際耗用量（千克） 標(biāo)準(zhǔn)成本 201 14 2 900 40 600 202 18 1 800 32 400 203 9 150 1 350 合 計 － 4 850 74 350 要求：根據(jù)上述資料，按照三因素分析法計算分析直接材料成本差異。 甲產(chǎn)品材料消耗資料表 項 目 計量單位 計劃指標(biāo) 實際指標(biāo) 產(chǎn)品產(chǎn)量 噸 200 190 材料單耗 千克 300 320 材料單價 元 15 20 運用連環(huán)替代法計算各因素影響如下： 材料計劃成本＝ 200 300 15＝ 900 000（元） 材料實際成本＝ 190 320 20＝ 1 216 000（元） 分析對象： 1 216 000－ 900 000＝ 316 000（元） 計劃指標(biāo)： 200 300 15＝ 900 000 元 第一次替代： 190 300 15＝ 855 000 元 第二次替代： 190 320 15＝ 912 000 元 第三次替代： 190 320 20＝ 1 216 000 元 因產(chǎn)量減少，導(dǎo)致材料成本下降了 45 000 元； 因單耗上升，導(dǎo)致材料成本上升了 57 000 元； 由于料單價的上升，使材料成本上升了 304 000 元。 180=% ②按實際產(chǎn)量、計劃品種構(gòu)成、計劃單位成本計算： 降低額： ％ 200=（萬元） 降低率： ％ ③按實際產(chǎn)量、實際品種構(gòu)成、計劃單位成本計算： 降低額： 200— 168=32（萬元） 降低率： 32247。s 72hour visafree policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a threeday visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contri butes to a large increase in the number of overseas tourists and raises the city39。s business development. Rudy Buttignol, president of the public broadcasting pany in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the city39。an, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe. 。s cooperation with Central Asian countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. It is the best option for acmodating industrial transfers from East China or the world at large, he said on Wednesday in Xi39。s largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang y
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