成本会计计算题及答案

Wewillcontinuetoimprovethecompany'sinternalcontrolsystem,andsteadyimprovementinabilitytomanageandcontrol,optimizebusinessprocesses,toensuresmoothprocesses,responsibilitiesinplace;tofurtherstrengtheninternalcontrols,playacontrolpostindependentoversightroleofevaluationcomplyingwiththird-partyresponsibility;toactivelymakeuseofinternalaudittoolsdetectpotentialmanagement,streamline,standardizerelatedtransactions,strengtheningoperationsinaccordancewithlaw.Deepeningtheinformationmanagementtoensurefullcommunicationzeroresistance.ToconstantlyperfectERP,andBFS++,andPI,andMIS,andSCM,informationsystembasedconstruction,fullintegrationinformationsystem,achievedinformationresourcesshared;toexpandPortalsystemapplicationofbreadthanddepth,playinformationsystemonenterpriseofAssistantrole;toperfectdailyrunmaintenanceoperationofrecords,promoteproblemreasonsanalysisandsystemhandover;tostrengtheningBFS++,andERP,andSCM,technologyapplicationoftraining,improveemployeesapplicationinformationsystemofcapacityandlevel.Humanisticcaretoensurezero.TostrengtheningHumanitiescare,continuestofostercompanywindclear,andgasare,andheartShunofcultureatmosphere;strengtheninglovehelpedtrapped,caredifficultemployees;carriedoutstyleactivities,richemployeeslife;strengtheninghealthandlabourprotection,organizationcareerhealthmedical,controlcareeragainst;continuestoimplementationpsychologicalwarningpreventionsystem,trainingemployeeshealthofcharacter,andstableofmoodandenterprisingofattitude,createdfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagement,ensurethatthebusinessofzerorisk.Tostrengthenedbusinessplansmanagement,willbusinessbusinessplanscovertoalllevel,ensurethebusinesscancontrolincontrol;tocloseconcernfinancial,andcoalelectriclinkage,andenergy-savingscheduling,nationalpolicytrends,strengtheningtrack,activeshould;toimplementationState-ownedassetsmethod,furtherspecificationbusinessfinancialmanagement;toperfectrisktubecontrolsystem,achievedriskrecognition,andmeasure,andassessment,andreport,andcontrolfeedbackofclosedringmanagement,improveriskpreventioncapacity.Tofurtherstandardizetrading,andstrivetoachieveaccordingtolaw,standardizeandfair.Innovationofperformancemanagement,toensurethatpotentialemployeeszerofly.Tostrengthenperformancemanagement,processcontrol,enhanceemployeeevaluationandlevelsofeffectivecommunicationtoimproveperformancemanagement.Tofurtherquantifyandrefineemployeestandards...Work,fullplayparty,andbranch,andmembersinfivetypeEnterpriseconstructionintheofcorerole,andfightingfortressroleandpioneermodelrole;tocontinuestostrengtheningfourgoodleadershipconstruction,fullplaylevelscadresinenterprisedevelopmentinthe门急诊医技楼外脚手架采用悬挑式单排脚手架，基础回填后改为落地式双排脚手架，脚手架搭设高度为23m。病房医技楼外脚手架采用悬挑双排脚手架，分四次悬挑ofbackbonebackbonerole;tofullstrengtheningmembersyouthwork,fullplayyouthemployeesincompanydevelopmentintheofforcerole;toimproveindependentCommissionagainstcorruptionworklevel,strengtheningonenterprisebusinesskeylinkofeffectivenessmonitored.,Andmaintainstability.Tofurtherstrengthenpublicityandeducation,improvetheoveralllegalsystem.Wemuststrengthensafetymanagement,establishandimprovetheeducation,supervision,andevaluationasoneofthetrafficsafetymanagementmechanism.ToconscientiouslysumuptheOlympicsecuritycontrols,promotingintegratedmanagementtoahigherlevel,higherstandards,ahigherlevelofdevelopment.Employees,todayislunarcalendaronDecember24,theoxBellisabouttoring,atthistimeofyear,weclearlyfeelthepulseoftheXXpowergenerationcompanytoflourish,tomoreclearlyhearXXpowergenerationcompaniesmatureandsymmetrybreathing.Recallingpastoneanotheracrossarailing,weareenthusiasticandfullofconfidence.Futuredevelopmentopportunities,wemoreexcitingfightmorespirited.Employees,letustogetheracross2013fullofchallengesandopportunities,tocreateagreen,low-costoperation,fullofhumanecareofaworld-classpowergenerationcompanyandworkhard!TheoccasionoftheSpringFestival,mysincerewishthatyouandthefamiliesofthestaffinthenewyear,goodhealth,happy,happy成本会计计算题及答案四、业务题：【类型1】按材料定额消耗量比例分配材料费用的计算，计算格式与教材相同。例题（7分）Ｐ49练习1、某企业生产甲、乙两种产品共耗用材料2700千克，每千克3元，生产甲产品100件，单件消耗定额20千克，生产乙产品200件，单件消耗定额5千克。要求：分配材料费用。（2007年1月考题）答案：甲产品定额消耗量=100×20=2000千克乙产品定额消耗量=200×5=1000千克材料分配率=1000200032700=2.7甲产品材料费用=2000×2.7=5400元乙产品材料费用=1000×2.7=2700元【类型2】辅助生产费用直接分配法例题P125(9分)第一步计算分配率，第二步进行分配，用列式表达。练习2、供电、机修车间资料如下：（2004年考试题，旧）项目供电机修基本生产生产费用一般耗用行政管理合计直接费用6104元4674元10778提供劳务供电1400900030020010900机修11080040950要求：根据所给的资料，采用直接分配法分配辅助生产费用，并作相关的会计分录。(分配率保留二位数点)答案：供电分配率=1400109006104=0.64机修分配率=1109504674=5.56供电车间分配如下：基本生产用：9000×0.64=5760一般耗用：300×0.64=192行政管理：6104—5760—192=152机修车间分配如下：基本生产一般用：800×5.56=4448行政管理：4674—4448=226借：基本生产成本5760制造费用192管理费用152Wewillcontinuetoimprovethecompany'sinternalcontrolsystem,andsteadyimprovementinabilitytomanageandcontrol,optimizebusinessprocesses,toensuresmoothprocesses,responsibilitiesinplace;tofurtherstrengtheninternalcontrols,playacontrolpostindependentoversightroleofevaluationcomplyingwiththird-partyresponsibility;toactivelymakeuseofinternalaudittoolsdetectpotentialmanagement,streamline,standardizerelate