作者willie1987 (威力是也)
看板Accounting
標題[問題] 分步成本制下損壞品與損耗之處理
時間Sat Jan 2 23:40:37 2010
R.Co.'s unit data for its JL Process included:transferred in 600,normal
spoilage 20,abnormal spoilage 10, beginning work in process 100 (60%
completed), ending work in process 170(40% completed).
Spoilage occurs at the end of the process.Compute the total conversion
costs transferred out to the next process if the conversion cost per
equivalent unit is $10 and the weightd-average method is used
(A)$5300 (B)$5200 (C)$5100 (D)$5000
答案:(B)...這題我算不出來...有請各位高手教教小弟吧!!!拜託了感恩!!!
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推 cclly:約當產量:(本期完工500單位+正常損失20單位)*單位成本:$10 01/03 00:28
→ cclly:應該是醬巴~ ^^ 01/03 00:29
→ willie1987:為什麼期末WIP跟非常損失不加進去? 01/03 02:25
推 hassmetou:他問的是"transferred out to the next" 01/03 09:56
→ hassmetou:期末WIP還沒轉出 非常損失要列為損失(或其他處理) 01/03 09:56