※ 引述《acer801 (acer801)》之銘言：
: Springfield Sign Shop manufactures only specific orders. It uses a standard
: cost system. During one large order for the airport authority, an unusual number of
: signs were spoiled. The normal spoilage rate is 10% of units started. The
: point of first inspection is half way through the process, the second is
: three-fourths through the process, and the final inspection is at the end of the process.
: Other information about the job is as follows:
: Signs started 3,000
: Signs spoiled 450
: Direct materials put into process at beginning $ 60,000
: Conversion costs for job $120,000
: Standard direct material costs per sign $27
: Standard conversion cost per sign $54
: Average point of spoilage is the 3/4 completion point
: Average current disposal cost per spoiled sign
: Make necessary journal entries to record all spoilage. (8分)
: 請問這題要怎麼解阿，
: 是不是分步阿
: 說要寫損壞品調整分錄
: 有高手可以解答
ㄜ說說我的算法好了 不過我不敢確定是對的Orz
總損壞450件 正常損壞是10%本期投入=300件 非常損壞則=150件
然後因為是標準成本制 所以就直接用標準成本來看
正常損壞的300件 DM假設是一開始就投入 加工成本平均投入 損壞品的平均完工程度75%
所以正常損壞300件的金額是300*27+300*54*75%=20,250
我去看了一下原題 他說殘值是$15
然後因為是特定批次產生的正常損壞 所以歸屬到特定批次
分錄
損壞品 4,500
WIP-XXX批次 4,500
接下來非常損壞150件
分錄
損壞品 2,250
非常損失 7,875
WIP-XXX批次 10,125
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我的想法是這樣 有錯的話歡迎大家一起討論 因為我也沒看過這種題型0.0
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: Springfield Sign Shop manufactures only specific orders. It uses a standard
: cost system. During one large order for the airport authority, an unusual number of
: signs were spoiled. The normal spoilage rate is 10% of units started. The
: point of first inspection is half way through the process, the second is
: three-fourths through the process, and the final inspection is at the end of the process.
: Other information about the job is as follows:
: Signs started 3,000
: Signs spoiled 450
: Direct materials put into process at beginning $ 60,000
: Conversion costs for job $120,000
: Standard direct material costs per sign $27
: Standard conversion cost per sign $54
: Average point of spoilage is the 3/4 completion point
: Average current disposal cost per spoiled sign
: Make necessary journal entries to record all spoilage. (8分)
: 請問這題要怎麼解阿，
: 是不是分步阿
: 說要寫損壞品調整分錄
: 有高手可以解答
ㄜ說說我的算法好了 不過我不敢確定是對的Orz
總損壞450件 正常損壞是10%本期投入=300件 非常損壞則=150件
然後因為是標準成本制 所以就直接用標準成本來看
正常損壞的300件 DM假設是一開始就投入 加工成本平均投入 損壞品的平均完工程度75%
所以正常損壞300件的金額是300*27+300*54*75%=20,250
我去看了一下原題 他說殘值是$15
然後因為是特定批次產生的正常損壞 所以歸屬到特定批次
分錄
損壞品 4,500
WIP-XXX批次 4,500
接下來非常損壞150件
分錄
損壞品 2,250
非常損失 7,875
WIP-XXX批次 10,125
--------------------------------------------------------------------------
我的想法是這樣 有錯的話歡迎大家一起討論 因為我也沒看過這種題型0.0
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