【正文】 2001年10月 完工產(chǎn)量：1000件 項(xiàng)目 還原分配率 半成品 直接材料 直接人工 制造費(fèi)用 合計(jì) 還原前產(chǎn)成品成本 94500 5000 3000 102500 本月所產(chǎn)半成品成本 66000 15000 9000 90000 成本還原 94500 69300 15750 9450 0 還原后產(chǎn)成品成本 69300 20750 12450 102500 還原分配率=94500/90000= (3)結(jié)轉(zhuǎn)產(chǎn)成品成本 借 產(chǎn)成品 102500 貸 基本生產(chǎn)成本第二生產(chǎn)步驟 102500 30．某企業(yè)基本生產(chǎn)車間全年計(jì)劃制造費(fèi)用為163200元；全年個產(chǎn)品的計(jì)劃產(chǎn)量：甲產(chǎn)品24000件，乙產(chǎn)品18000件。單位產(chǎn)品工時定額：甲產(chǎn)品4小時，以產(chǎn)品6小時。1月份實(shí)際產(chǎn)量：甲產(chǎn)品1800件，乙產(chǎn)品1500件；1月份實(shí)際發(fā)生制造費(fèi)用13000元。
要求：（1）計(jì)算制造費(fèi)用年度計(jì)劃分配率。
甲產(chǎn)品年度計(jì)劃產(chǎn)量的定額工時=24004=9600（小時） 乙產(chǎn)品年度計(jì)劃產(chǎn)量的定額工時=180006=（小時） （2）計(jì)算并結(jié)轉(zhuǎn)1月份應(yīng)分配轉(zhuǎn)出的制造費(fèi)用。
該月甲產(chǎn)品應(yīng)分配的制造費(fèi)用=18004=57600（元） 該月乙產(chǎn)品應(yīng)分配的制造費(fèi)用=15006=7200 （元） 該月應(yīng)分配轉(zhuǎn)出的制造費(fèi)用=5760+7200=12960 （元） 結(jié)轉(zhuǎn)1月份制造費(fèi)用會計(jì)分錄： 借：基本生產(chǎn)成本甲產(chǎn)品 5760 乙產(chǎn)品 7200 貸：制造費(fèi)用基本車間 12960 （3）計(jì)算1月末“制造費(fèi)用”賬戶余額。
1300012960=40 ：舊的材料費(fèi)用定額為200元，新的為210元；舊的工時定額為40小時，新的為38小時。該產(chǎn)品月初在產(chǎn)品按就定額計(jì)算的定額原材料費(fèi)用為4000元，定額工資費(fèi)用為3000元，定額制造費(fèi)用為2500元。
要求：計(jì)算甲產(chǎn)品新舊定額之間的折算系數(shù)，并據(jù)以計(jì)算產(chǎn)品月初定額變動差異。
答：材料費(fèi)用定額系數(shù)=210/200= 月初在產(chǎn)品原材料定額變動差異=4000（）= —200 工時系數(shù)=38/40= 月初在產(chǎn)品工資費(fèi)用定額變動差異=3000（1—）=150 月初在產(chǎn)品制造費(fèi)用定額變動差異=2500（1—）=125 月初在產(chǎn)品定額變動差異合計(jì)：—200+150+125=75 ，每件所耗工時數(shù)和每小時制造費(fèi)用的計(jì)劃數(shù)和實(shí)際數(shù)如下表 項(xiàng)目 單位產(chǎn)品 所耗工時 每小時制 造費(fèi)用 單位產(chǎn)品制 造費(fèi)用（元） 本年計(jì)劃 10小時 5 50 本月實(shí)際 11小時 要求：計(jì)算單位產(chǎn)品制造費(fèi)用變動的總差異，并采用差額計(jì)算法分析各因素變動對總差異的影響程度。
答：單位產(chǎn)品制造費(fèi)用變動的總差異=—50=（元） 單位產(chǎn)品所耗工時變動影響=（11—10）5=5（元） 每小時工資費(fèi)用變動影響=11（—5）=—（元） 33．某企業(yè)生產(chǎn)A產(chǎn)品，按定額成本計(jì)算產(chǎn)品成本。材料在在產(chǎn)開始時一次投入，已知：月初在產(chǎn)品材料定額成本為1100元；上月單位產(chǎn)品材料消耗定額成本55元；。要求：計(jì)算月初在產(chǎn)品修訂后的材料定額成本和定額變動差異。（在產(chǎn)品材料定額成本修訂也可以是人工費(fèi)或制造費(fèi)用修訂，方法相同） 答：定額變動系數(shù)==990（元） 定額變動差異=1100990=110（元） “If we don＇t do that it will go on and go on. We have to stop it。 we need the courage to do it.“ His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA＇s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been “exaggerated“ by the Ivorian and the British media. Blatter, 77, said: “It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. “It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. “We can do something better to fight racism and discrimination. “This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football.” The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa＇s antiracism taskforce, is in London for the Football Association＇s 150th anniversary celebrations and will attend City＇s Premier League match at Chelsea on Sunday. “I am going to be at the match tomorrow and I have asked to meet Yaya Toure,“ he told BBC Sport. “For me it＇s about how he felt and I would like to speak to him first to find out what his experience was.“ Uefa hasopened disciplinary proceedings against CSKAfor the “racist behaviour of their fans“ duringCity＇s 21 win. Michel Platini, president of European football＇s governing body, has also ordered an immediate investigation into the referee＇s actions. CSKA said they were “surprised and disappointed“ by Toure＇s plaint. In a statement the Russian side added: “We found no racist insults from fans of CSKA.“ Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he＇ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it＇s not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won＇t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters). cause there此資料由網(wǎng)絡(luò)收集而來，如有侵權(quán)請告知上傳者立即刪除。資料共分享，我們負(fù)責(zé)傳遞知識。