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Anonymous users2024-02-061. The completion rate of the first process = 8 * 50% 40 = 10%, the completion rate of the second process = (8 + 16 * 50%) 40 = 40%, and the completion rate of the third process = (8 + 16 + 16 * 50%) 40 = 80%.
2. The approximate output of the first process in the product = 20 * 10% = 2 pieces, and the approximate output of the second process in the product = 40 * 40% = 16 pieces.
The approximate equivalent output of the third process in the product = 60 * 80% = 48 pieces.
3. Raw material cost distribution rate = 16000 (200 + 20 + 40 + 60) = 50 (raw materials are put into production at one time, and the feeding rate is 100%)
Wage distribution rate = 7980 (200 + 2 + 16 + 48) = 30
Manufacturing cost allocation rate = 8512 (200 + 2 + 16 + 48) = 32 (the cost is calculated according to the completion rate, and the material is calculated according to the feeding rate).
4. The material cost that should be borne in the product = 50 * (20 + 40 + 60) = 6000 yuan, and the wage cost that should be borne = 30 * (2 + 16 + 48) = 1980 yuan.
The manufacturing cost to be borne = 32 * (2 + 16 + 48) = 2112 yuan.
The cost of the product = 6000 + 1980 + 2112 = 10092 yuan.
The cost of the finished product = the total production cost of the month - the cost of the product in progress = 16000 + 7980 + 8512-10092 = 22400 yuan.
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Anonymous users2024-02-051. The completion rate of the first process = 8 * 50% 40 = 10%, the completion rate of the second process = (8 + 16 * 50%) 40 = 40%, the completion rate of the third process = (8 + 16 + 16 * 50%) 40 = 80%.
2. The first process is about equivalent = 10% * 20 = 2 pieces, the second process = 40 * 40% = 16 pieces, and the third process = 60 * 80% = 48 pieces.
3. Wage distribution rate = 7980 [(2 + 16 + 48 + 200) = 7980 266 = = 30 Manufacturing cost distribution rate = 8512 266 = 32
Material distribution rate = 16000 (200 + 20 + 40 + 60) = 50
4. The cost of finished products = 200 * (30 + 32 + 50) = 22,400 yuan.
In the product cost = 66 * 62 + 120 * 50 = 10,092 yuan (because the raw materials are invested at the beginning of production, the material cost is calculated separately with different completed quantities).
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Anonymous users2024-02-04Normal interest = 300 * 5% * 3 12 = 10,000 yuan.
Overdue interest = 200 * 5% * (1 + 40%) * 3 + 5 30) 12 = 10,000 yuan.
Total loan interest = 10,000 yuan.
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Anonymous users2024-02-03Life Average Method: The average life method, also known as the straight-line method, is a method of depreciating the fixed assets on an average basis over their useful life. The amount of depreciation calculated under this calculation is the same for each year, so it is appropriate to use the straight-line method when the assets are used in the same year.
Annual depreciation = (1,000,000-4,000) 5 = 199,200 yuan.
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Anonymous users2024-02-021) Prepare the accounting entries of Company A's purchase of materials on credit; Company A purchased a batch of materials, and obtained the price recorded on the special VAT invoice of 400,000 yuan, and the value-added tax amount was 68,000 yuan
Borrow: raw material - a material 400000
Debit: Tax Payable - VAT - Input Tax 68000 Credit: Accounts Payable 468000
2) Prepare the accounting entries for the payment of the goods by Company A; Company A paid the above amount by bank deposit:
Debit: Accounts payable 468000
Credit: Bank deposit 468000
3) Prepare the accounting entries of Company A's internal use of materials A; The production workshop directly receives 220,000 yuan of A material for production products, 30,000 yuan for A material in the workshop management department, and 20,000 yuan for A material in the enterprise administrative department
Borrow: production cost 220,000
Borrow: manufacturing cost 30,000
Borrow: management fee 20,000
Credit: Raw materials 270,000
4) Prepare the accounting entries of Company A's external sales of A materials; For external sales of A materials, the selling price indicated on the special VAT invoice issued is 20,000 yuan, and the VAT amount is 3,400 yuan, and the payment has been received by the bank
1) Receipt: Borrow: bank deposit 23400
Credit: operating income 20,000
Credit: Tax Payable - VAT - Output Tax 3400 (2) Carry-forward Cost of Sales: The actual cost of the batch of A materials is 17000 yuan:
Borrow: operating cost 17000
Credit: Raw Materials--A Materials 17000
5) Calculate the actual cost of materials for Company A at the end of March 2013
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Anonymous users2024-02-01(1) The purchase of raw materials, the price is 20 000 yuan, the payment is paid by bank transfer, and the materials have not yet been verified into the warehouse. Factors such as VAT are not taken into account.
Borrow: material procurement 20,000
Credit: bank deposit 20,000
2) Received 5,000,000 yuan as an investment in unit B, which has been deposited into a bank account.
Debit: Bank deposit 5000000
Credit: Paid-in capital 5,000,000
3) Borrowing $50,000 from a bank borrower with a term of 8 months.
Borrow: Bank deposit 50000
Credit: Short-term borrowing 50,000
4) The office Wang Lai borrowed 2,000 yuan in advance for travel expenses, which was paid in cash.
Debit: Other receivables 2000
Credit: cash on hand 2000
5) Withdraw 100,000 yuan in cash from the bank for salary.
Borrow: cash in hand 100,000
Credit: Bank deposit 100,000
6) Pay 100,000 yuan in cash to employees.
Borrow: 100,000 employee remuneration payable
Credit: cash in hand 100,000
7) Purchase a piece of machinery and equipment, worth 65,000 yuan, to be paid by bank deposit.
Borrow: fixed assets 65,000
Credit: bank deposit 65000
8) After Wang Lai returned from a business trip, he reimbursed 700 yuan for travel expenses and returned 300 yuan in excess cash.
Borrow: 1700 for administrative expenses
Cash on hand 300
Credit: Other receivables 2000
9) Use a bank deposit of 50,000 yuan to repay the previous arrears.
Borrow: 50,000 short-term borrowing
Credit: Bank deposit 50000
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Anonymous users2024-01-311. Borrow: 20,000 materials in transit
Credit: bank deposit 20,000
2. Borrow: Bank deposit 5 000 000
Credit: Paid-up capital - 5 000 000 unit B
3. Borrow: bank deposit 50 000
Credit: Short-term borrowing 50,000
4. Other receivables - Wang Lai 2 000
Credit: cash on hand 2000
5. Borrow: cash in hand 100 000
Credit: Bank deposit 100,000
6. Borrow: 100 000 employee remuneration payable
Credit: cash in hand 100,000
7. Borrow: fixed assets 65 000
Credit: bank deposit 65000
8. Borrow: management expenses - travel expenses 1700
Cash on hand 300
Credit: Other Receivables - Wang Lai 2000
9. Borrow: short-term loan of 50,000
Credit: Bank deposit 50000
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Anonymous users2024-01-30As a financial asset available: As a tradable financial asset:
Acquired in May 2012: Acquired in May 2012:
Borrow: Available for ** Financial Assets - Cost 1005 Borrow: Tradable Financial Assets - Cost 1000
Credit: Bank Deposits 1005 Investment Income 5
Credit: Bank Deposit 1005
The market price on June 30, 2012 was 11 yuan, and the market price on June 30, 2012 was 110,000 yuan.
Borrow: Available for **Financial Assets - Change in Fair Value 95 Borrow: Trading Financial Assets - Change in Fair Value 100
Credit: Capital Reserve - Other Capital Reserve 95 Credit: Fair Value Change Gain or Loss 100
Dividend paid on August 10, 2012 Dividend distributed on August 10, 2012.
Borrow: Dividends receivable 100 Borrow: Dividends receivable 100
Credit: Investment income 100 Credit: Investment income 100
Cash dividend received on August 20, 2012 Cash dividend received on August 20, 2012.
Borrow: Bank deposit 100 Borrow: Bank deposit 100
Credit: Dividends receivable 100 Credit: Dividends receivable 100
The market price on December 31 is 12 yuan, and the market price on December 31 is 12 yuan.
Borrow: Available for ** Financial Assets - Change in Fair Value 100 Borrow: Trading Financial Assets - Change in Fair Value 100
Credit: Capital Reserve - Other Capital Reserve 100 Credit: Fair Value Change Gain or Loss 100
January 3, 2013**: January 3, 2013**.
Borrow: Bank Deposit 1300 Borrow: Bank Deposit 1300
Credit: Available for ** Financial Assets - Cost 1005 Credit: Trading Financial Assets - Cost 1000
Change in fair value 195 – Change in fair value 200
Investment income 100 Investment income 100
Borrow: Capital Reserve - Other Capital Reserve 195 Borrow: Fair Value Gain or Loss 200
Credit: Investment income 195 Investment income 200
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