Can anyone answer this cost accounting question for me?

Borrow: Production cost - A.

Generate cost - B.

Production cost - C.

Credit: Raw materials 540*30

Solution: According to the consumption quota, the total consumption of raw materials this month is 600, so if the proportion of the actual consumption quota is x, then there are: 2 * 100x + 3 * 50x + 5 * 50x = 540

The solution is x= and the consumption quota is 2* 3* 5*, and the above entry is obtained.

Raw material quota distribution ratio = 540 2 + 3 + 5 = 54 kg.

The cost of raw materials for product A = 54 * 2 * 100 * 30 = 324,000 yuan.

The cost of raw materials for product B = 54 * 3 * 50 * 30 = 243,000 yuan.

The cost of raw materials for product C = 54 * 5 * 50 * 30 = 405,000 yuan.

Entry: Borrow: Production cost - product A 324000 product B 243000

C product 405000

Credit: Raw Materials 972000

Allocation rate = (540 30) (100 2 + 50 3 + 50 5) = 27 A should be allocated = 2 * 100 27 = 5400

B should be assigned = 3 * 50 27 = 4050

C should be assigned = 5 * 50 27 = 6750

Entry: Borrow: Production Cost A 5400

The cost of production has been 4050

Production cost C 6750

Credit: Raw Materials 16200

A 200 600 * 540 = 180kg 180 * 30 = 5400 yuan B 150 600 * 540 = 135kg 135 * 30 = 4050 C 250 600 * 540 = 225kg 225 * 30 = 6750 borrow: production cost - A 5400

B 4050 C 6750

Credit: Raw Materials 16200

1.In order to correctly calculate the cost of a product, it is necessary to correctly delineate the expense boundaries (c.))a.Profitable and loss-making products.

b.Comparable and non-comparable products.

c.Production expenses vs. period expenses.

d.Accounting periods.

Maximum score: 4 points.

2.The characteristics of the costing variety method are (a) aIt is suitable for large-volume, large-scale, single-step production.

b.Costing is done on a regular and monthly basis.

c.In a single step, production companies generally do not calculate the cost of products at the end of the month.

d.In companies that produce in multiple steps but do not need to calculate costs in steps, it is generally necessary to allocate expenses between finished products and month-end products.

Maximum score: 4 points.

3.The advantages of using the parallel carry-forward step-by-step method to calculate costs are (a) aThe cost of the product can be calculated at the same time at each step.

b.Cost restores are not necessary.

c.It is not necessary to carry forward the cost of semi-finished products gradually.

d.It does not fully reflect the production cost level of each step of the product.

Maximum score: 4 points.

4.The conditions that must be present at the same time as a repairable waste product include (c)aIt can be used after restoration.

b.It has been repaired and still cannot be used.

c.The cost of restoration is economically viable.

d.It can be repaired, but it is not economically viable.

Maximum score: 4 points.

5.Among the following items, (a) and a. are binding fixed costsThe basic salary of the manager.

b.Insurance.

c.R&D expenses.

d.Staff training expenses.

Maximum score: 4 points.

6.The main reasons for the difference in material ** are (a) aUnits and variations.

b.Changes in the rate of scrap and defective products.

c.Changes in the quality of the material.

d.Changes in modes of transport and transport routes.

Maximum score: 4 points.

7.Among the following methods, (e) a. is an auxiliary method for product costingBreed method.

b.Step-by-step.

c.Batch method.

d.Quota method.

e.Taxonomy.

Maximum score: 4 points.

8.The applicable conditions for the allocation of production costs between the finished product and the product in progress using the approximate yield method are (c, d) aAt the end of the month, the number of products is larger.

b.At the end of each month, the balance of products is unstable.

c.At the end of the month, the number of products is not large.

d.The difference between the cost of the product at the beginning of the month and the end of the month has little impact on the cost of the finished product.

Maximum score: 4 points.

9.The methods of allocating production costs between finished products and products at the end of the month are (a, c), and aThe cost of the product is not calculated.

b.The cost of the product is calculated at a fixed rate at the beginning of the year.

c.Approximate yield method.

d.Planned cost allocation method.

e.Quota scale method.

Maximum score: 4 points.

10.Production costs are classified according to the relationship with the production process, and are divided into (a, c) aDirect production expenses.

b.Variable production costs.

c.Indirect production expenses.

d.Fixed production costs.

Maximum score: 4 points.

1. Materials: A product quota consumption = 2 * 110 pieces = 220.

B: Product quota consumption = 3 * (95 + 10 * 60%) = 303.

Then the distribution ratio of product A = 220 (220 + 303) = 42%.

b Proportion of production distribution = .

then material a is 10580*.

b material is 10580*.

Borrow: basic cost of production - a - materials.

Basic cost of production - b - material.

Auxiliary production costs — material 4670.

Manufacturing cost - material 3000.

Credit: Material 18250.

2. Borrow: manufacturing costs - water and electricity costs 2850.

Ancillary production costs - 1000 for utilities.

Credit: Cash 3850.

In financial accounting, costs are divided into two categories: unconsumed costs and consumed costs. Unexpended costs are expenses that can generate revenue in future accounting periods, and such costs are included as asset items on the balance sheet, such as equipment, inventory, and accounts receivable. Consumed costs refer to expenditures that have been consumed in the current accounting period and will not generate revenue in future accounting periods.

This type of cost can be further divided into expenses and losses, the former is listed in the income statement as a deduction of current income, such as the production cost of the sold products and various period expenses, etc., while the latter is listed as non-operating expenses and other items in the income statement because there is no corresponding benefit, such as losses caused by natural disasters such as fires and floods.

Direct Materials:

Beginning of the period 4500 37590 42090, Qty: Completed In production 2086 + (200 + 400 + 120) 2806 Unit cost: 42090 2806 15

Completion: 15 2086 31290 (yuan).

Output at the end of the period: 15 (200+400+120) 10800 (yuan) approximate equivalent output of labor costs:

The first process: 200 24 (24 + 30 + 6) 80 (pieces), the second process: 400 30 (24 + 30 + 6) 200 (pieces) three processes:

120 6 (24+30+6) 12 (pieces) Approximate production in products: 80 + 200 + 12 292 (pieces) Direct wages:

Beginning of the period 2070 + 12930 15000 Quantity: Completed In production 2086 + 292 2378 Unit cost: 15000 2378

Completion: RMB) Production at the end of the period: RMB).

manufacturing costs; Beginning of the period 1242 yuan 8 758 10000 quantity: completed in production 2086 + 292 2378 unit cost: 10000 2378

Completion: RMB) Production at the end of the period: RMB).

Therefore, the finished product: material: 31290, work: , cost: , total:

At the end of the period, the production was made: material: 10800, labor: , cost: , total:

At the beginning, he had a total of 1 million, 600,000 grocery stores he bought, including 200,000 goods and 50,000 equipment, and 400,000 cash on hand. 7 years of retirement, so depreciation of 50,000 per year for 7 years = 7143.

The goods increased by 380,000-200,000 = 180,000, which is equivalent to 180,000 cash occupied.

The debtor owes him 120,000, which is equivalent to tying up 120,000 in cash.

Owing 30,000 to creditors is equivalent to taking 30,000 less cash.

Lending 150,000 to relatives is equivalent to tying up 150,000 in cash.

So his cash flow is 400,000 + income x-18-12 + 3-15 = 160,000 at the end of the period.

Income x = 180,000.

Cost: Utility bill 10,000, Li's salary is 100,000, and equipment depreciation is 7143, so profit = 10,000.