【正文】
2023年 4月 1日星期六 11時(shí) 50分 22秒 23:50:221 April 2023 ? 1一個(gè)人即使已登上頂峰,也仍要自強(qiáng)不息。 2023年 4月 1日星期六 下午 11時(shí) 50分 22秒 23:50: ? 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。勝人者有力,自勝者強(qiáng)。 :50:2223:50Apr231Apr23 ? 1越是無能的人,越喜歡挑剔別人的錯兒。 , April 1, 2023 ? 閱讀一切好書如同和過去最杰出的人談話。 2023年 4月 1日星期六 11時(shí) 50分 22秒 23:50:221 April 2023 ? 1空山新雨后,天氣晚來秋。 。 :50:2223:50:22April 1, 2023 ? 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 :50:2223:50Apr231Apr23 ? 1世間成事,不求其絕對圓滿,留一份不足,可得無限完美。 , April 1, 2023 ? 很多事情努力了未必有結(jié)果,但是不努力卻什么改變也沒有。 2023年 4月 1日星期六 11時(shí) 50分 22秒 23:50:221 April 2023 ? 1做前,能夠環(huán)視四周;做時(shí),你只能或者最好沿著以腳為起點(diǎn)的射線向前。 。 :50:2223:50:22April 1, 2023 ? 1他鄉(xiāng)生白發(fā),舊國見青山。 :50:2223:50Apr231Apr23 ? 1故人江海別,幾度隔山川。 , April 1, 2023 ? 雨中黃葉樹,燈下白頭人。 163。 163。8 = 163。6 000) Efficiency variance = B – C = 1 500 hours (163。12 000A Volume variance = (AP – BP) SR 4. Volume variances are not useful for cost control since FC are sunk costs. 5. Sometimes analysed into two subvariances (capacity and efficiency): (A) Budgeted hours of input and output = 30 000 (B) Actual hours of input = 28 500 (C) Actual hours of output = 27 000 Volume variance = A – C = 3 000 hours (163。12 or (3 000 SHP 163。12 per unit (3 163。120 000 /30 000 hours = 163。 Budgeted profit 80 000 Total Sales variances: Sales margin price 18 000 F Sales margin volume 20 000 A 2 000 A Total Direct cost variances: Material: Price 8 900 A Usage 26 500 A 35 400 A Labour: Rate 17 100 A Efficiency 13 500 A 30 600 A Total Manufacturing overhead variances: Fixed overhead expenditure 4 000 F Variable o/h expenditure 5 000 F Variable o/h efficiency 3 000 A 6 000 F 62 000 A Actual profit 18 000 Standard absorption costing 1. For financial accounting (stock valuation) fixed overheads must be allocated to results in a volume variance. 2. Fixed overhead rate = budgeted fixed overhead = 163。 163。20 000 A = 163。200 000 or Sales Margin Price Var. + Sales Margin Volume Var. = 163。88 x 10 000 units) – (163。68 x 9 000 units) = 163。2 000A * Actual Sales Revenue – Std Variable Cost for Actual Sales Volume (163。198 000* 163。20 = 163。20 = 163。90 163。20) x 9 000 units = 163。4 000 F Fixed O/H are fixed for the period in which it is incurred hence, fixed o/h does not change towards changes in level of activity over the short term BUT other causes of changes include changes in price such as changes in salaries of supervisors / need to get additional supervisors hence uncontrollable in short term k) Sales Margin Price Variance (Actual Contribution Margin p/unit – Std Contribution Margin) x Actual Sales Volume (AM* – SM) x AV = (163。120 000 163。 electricity。2 000 F Variable O/H: indirect labour。5 000 F + 163。