非例行性決策及攸關資訊 - 會計

Margaret avatar
By Margaret
at 2009-11-04T23:34

Table of Contents

※ 引述《willie1987 (威力是也)》之銘言:
: 1.The G.company sells three products.Product A.Product B and Product C.and had
: sales of $1000000 during the month of June 1977.The compamy's contribution
: margin ratio was 37% and FC totaled $350000.Sales were:Product A $500000
: Product B $300000 and Product C $200000.Direct FC were:Product A $120000
: Product B $100000 and Product C $60000.The VC were:Product A $300000 and
: Product B $180000.
: Q:
: The marketing department believes sales of Product A would be increased by
: $75000 if advertising were increased by $20000.If its proposal is adopted and
: results occur as predicted
: (A)The product line segment margin for Product A will increased by $300000
: (B)The contribution margin for Product A will increased by $27750
: (C)The product line segment margin for Product A will increased by $10000
: (D)The total Direct FC will equal $370000
: (E)none of the above.
: 答案:C 我算不出來="=
: 2.The L.company has just obtained a request for a special order od $6000 jigs
: to be shipped at the end of the month at a selling price of $7 each.The comp-
: any has a product capacity of 9000 jigs per month.At present.the company is
: selling 80000 jigs per month ghrough regular channels at a selling price of $
: 11 each.For these regular sales.the cost structure for one jig is
: Variable production cost $4.6
: Fixed production cost 1.8($144000 per year)
: Variable selling expense 1.0
: If the special order is accepted.L.will not incur any selling expense:However
: .it will incur shipping costs of $0.3 per unit.There is no inventory of jigs
: on hand.
: Q:Suppose that regular sales of jigs total 85000 units per month.All other
: conditions remain the same.If L.accept the special order.the change in monthly
: net income will be
: (A)$14400 increase
: (B)$7200 increase
: (C)$3600 decrease
: (D)$5400 decrease
: (E)none of the above.

閒置產能90000-85000=5000
接受訂單應該需要的定價為1000*(11-4.6-1)/6000+4.6+0.3=5.8
(7-5.8)6000=7200 邊際貢獻增加7200 損益亦增加7200

: 答案;B 算不出來ˊˋ
: 以上兩題請各位高手幫我解解題吧!!!拜託了感恩!!!

--
Tags: 會計

All Comments

Jacky avatar
By Jacky
at 2009-11-07T00:14
感謝你的回答~

損益項目表達

Jack avatar
By Jack
at 2009-11-04T23:18
※ 引述《iaki771010 (阿咕咕)》之銘言: : 請問一下 : 發放現金股利 : 發放股票股利 這兩個助教給我們的答案是 保留盈餘的減項 : 但是解答給我們 財務報表附註 : 還有 : 更正去年期末存貨估計錯誤 是保留盈餘的加減項 還是 前期損益調整? : 還是這個兩個都可以??? : 請幫忙 ...

受贈資產小疑問

Iris avatar
By Iris
at 2009-11-04T23:14
※ 引述《d9321003 (阿鴻)》之銘言: : 想請問 : 受贈資產 捐贈者非政府 : 那受贈者收到資產 是要貸 其他收入-受贈 還是 資本公積-受贈 資本公積-受贈,因為對公司而言是營利事業,不大可能有無償贈與 所以視為一種投資。不能視為捐贈 - ...

一題退休金會計

Donna avatar
By Donna
at 2009-11-04T22:43
※ 引述《willie1987 (威力是也)》之銘言: : D.company has a noncontributory defined benefit pension plan for its employees : During 1992.the pension plan has a discount ...

受贈資產小疑問

Gary avatar
By Gary
at 2009-11-04T19:50
想請問 受贈資產 捐贈者非政府 那受贈者收到資產 是要貸 其他收入-受贈 還是 資本公積-受贈 - ...

一題退休金會計

Kyle avatar
By Kyle
at 2009-11-04T19:44
D.company has a noncontributory defined benefit pension plan for its employees During 1992.the pension plan has a discount rate of 8%.seevice cost of $9800 ...