20xxacca考試輔導(dǎo)精選(編輯修改稿)
2025-03-30 01:35 本頁面
【文章內(nèi)容簡介】 ost.Simply, total cost of output = total cost of input$Cost of output 860 units x $5 4,300Normal loss 0Abnormal loss 40 units x $5200Total cost 4500Step 4: plete accountsProcess accountUnit$Unit高頓財經(jīng)ACCA$Cost incurred10004500Normal loss100Output（finished goods a/c）860 x $54300Abnormal loss40 x $520010004500Abnormal loss accountUnit$Unit高頓財經(jīng)ACCA$Process account40200Profit/loss account4020040200402002012年ACCA考試《F2治理會計》講義輔導(dǎo)（33）（2）output = 920 unitsStep 1: determine output and losses$Actual loss 1000 units – 920 units80Normal loss 1000 units x 10% 100Abnormal gain 20Step 2: calculate cost per unit of output and losses高頓財經(jīng)ACCACosts incurred= $4,500= $5 per unitExpected output 900 units
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