Management Accounting, thank you for your help

True/False Question 1 is false. 2 pairs. 3 False.

Choose 2 multiple-choice questions.

Choose 2 out of 1 multiple-choice questions.

Gains and losses directly credited to owners' equity refer to: gains and losses related to the owner's capital investment or distribution of profits to the owner, and gains and losses unrelated to the owner's capital investment or distribution of profits to the owner, which shall be included in the current profit or loss and will not lead to an increase or decrease in the owner's equity;

** of owner's equity includes: capital invested by owners, gains directly credited to owners' equity, dividends payable, losses credited directly to owners' equity, retained earnings;

The basic theoretical system of financial accounting includes: the objectives or objectives of financial accounting, the basic assumptions of financial accounting, the quality requirements of financial accounting information, the basic elements of financial accounting statements, and the confirmation and measurement of basic elements of financial accounting statements.

5.True/False.

The basic premise of accounting is called a basic assumption because of its lack of objectivity and the inability of people to prove it. ( False ).

The materiality of an accounting transaction depends to a large extent on the professional judgment of the accountant. The same transaction is material in one enterprise but not necessarily in another. ( Yes ).

The subject of law must be the subject of accounting, and the subject of accounting must also be the subject of law. ( False ).

The accounting information provided by the enterprise should be relevant to the economic decision-making needs of the users of financial reports, and help the users of financial reports to evaluate or evaluate the past, present or future situation.

1. The customer has an additional order of 100 units, the highest bid price is 800 yuan, which is higher than the variable cost, and the order can be value-added income of 100 * (800-600) = 20,000 yuan, and the order should be accepted.

2. The customer orders 100 additional units, the highest bid price is 800 yuan, which is higher than the variable cost, and the order can be value-added income of 100 * (800-600) = 20,000 yuan, which is greater than the income generated by the rental of this part of the production capacity of 10,000 yuan, and the order should be accepted.

1) 2008 credit sales 5400 1 (1 4) 1080 (10,000 yuan).

2) Ask for explanations.

3) The amount of funds required to maintain the credit business The average balance of accounts receivable The variable cost ratio 120 60 72 (10,000 yuan).

4) Opportunity cost of accounts receivable Funds required to maintain credit business Capital cost ratio 72 100,000 yuan).

5) Average balance of accounts receivable Daily credit sales Average days of collection 1080 360 Average days of collection 60

Let P represent profit, V represents sales volume, SP represents unit price, VC represents unit variable cost, FC represents fixed cost, and BE represents the profit and loss critical point, and the relevant formula for the profit and loss critical point can be obtained according to the profit calculation formula as follows: sales revenue = variable cost + fixed cost, contribution gross profit = unit product sales revenue (i.e., unit price) unit variable cost, sales volume at the break-even critical point (expressed in amount) = fixed cost contribution gross profit ratio (wherein, contribution gross profit rate = contribution gross profit sales revenue).

According to the information you give, you can find the profit amount so far = 144,000 (yuan), the process is omitted. According to the available information, it should be difficult to calculate the sales of the critical point of profit and loss during the planning period of the enterprise. Could it be that I misunderstood?

Well, this should be considered together with all three products! Or is it calculated according to the fixed cost of each product evenly distributed?

Calculate the present value of the cash flows generated each year, add them up, and if they are greater than the cost of the investment, it is feasible, otherwise, they are not.

First, calculate the depreciation accrued annually (38000-6000) 4=8000

In the first year, income = 17,000 after-tax income = 11,390 yuan, cash payment 6,500. 4875 cash after tax. Depreciation tax credit = 8000 * 33 = 2640

The cash flow in the operating period of the first year = 11390-4875 + 2640 = 9155

In the second year, income = 17,350 after-tax income = 11,625 yuan, cash payment 6,850. After-tax cash payment 4590. Depreciation tax credit = 8000 * 33 = 2640

Cash flow in the second year of operation = 11625-4590 + 2640 = 9675

The third year, which was calculated in the same way as the second year, also yielded a cash flow of 9675

In the fourth year, the cash flow during the operating period was also 9675. However, in the fourth year, there is also the issue of the residual value of fixed assets. 6000

Therefore, the total cash flow in the fourth year is 9675 + 6000 = 15675

The cash flow for each year is then discounted.

The net present value of the project is 34286-38000=-3714

The net present value is less than zero, so the project is not viable.

Hello, it's a pleasure to answer, this question has been answered, the first question and the second question are answered separately, if you have questions, you can ask them.

1) The target profit of the enterprise in 20x8 = 120 * 25% = 300,000 yuan.

2) To achieve the target profit, enterprises can take the following measures:

Target sales volume = (150000 + 300000) (250-160) = 5000 (units).

Sales increase = 5000-4000 = 1000 (sets).

Target sales = 5000 * 250 = 1250000 (yuan).

Sales increase = 1250000-1200000 = 50000 (yuan).

Increase product promotion, product portfolio sales and launch corresponding preferential activities to expand market share;

Enterprises can also decide whether to increase sales revenue by raising the grid or reducing the sales revenue to attract consumers according to their own positioning in the industry

Reduce any costs that do not generate value-added activities without compromising product quality;

Through the purchase of raw materials in large quantities, the bargaining power of enterprises and first-class merchants is improved, and the unit cost of product A is reduced

Increase the differentiation of product A with competitors' products to attract customers, so as to increase sales, and the increase in sales volume will inevitably lead to an increase in the output of products, thereby bringing economies of scale to the enterprise.

1 target profit = 1.20 * million.

2007: 4000 * (250-160) - 200,000 - 150,000 = 10,000, that is, other expenses 10,000.

Sales revenue = 250 * 40 = 1 million.

Gross profit of a single unit = 250-160 = 90

2 Individual measures: provided that the sales revenue is 1.2 million. Then:

a If other conditions remain the same, the number of units sold must be met:

Gross profit from sales = (15 + 1 + 30) = 460,000. 460000/90=5111.

b If the number of units sold remains unchanged and is still 4,000 units, the unit price of sales will be increased

Single gross profit = 460000 4000 = 115Sales unit price = 115 + 160 = 275

c If it is not achieved through the sales price, it can only reduce the unit cost:

250-115=135.That is, the unit cost is reduced to 135 yuan.

d Reduce fixed costs: the original is 150,000, reduced to 15-10=50,000. It is also possible to achieve a target profit of 300,000.

In fact, it is more difficult to achieve a goal by taking only one measure, whereas it is possible to achieve a goal by taking multiple measures.

That is, to reduce the fixed fee appropriately. It is easier to achieve the target profit of 300,000 yuan by reducing the unit cost, and appropriately increasing the output.

ebit20x8=120*10,000 yuan.

Other things being equal, sales volume will not be less than 4,800 units.

If other conditions remain unchanged, the minimum unit price (30 + 15 + 160 * yuan) if other conditions remain unchanged, the maximum unit variable cost (250 * yuan, if other conditions remain unchanged, the maximum fixed cost (250-160) * 10,000 yuan.

The target profit of the enterprise is 120*25%=300,000.

Increase sales.

Reduced variable cost per unit.

Core formula: (Unit Price - Unit Variable Cost) * Quantity - Fixed Cost = Profit.

1. The guaranteed sales volume is zero profit. Sales volume = fixed cost (unit price - unit variable cost) * (1 + 20%) * 50-50 * (35% + 25% + 10%)] 105000 = (calculate it yourself).

3. Increase by another 15%, and others remain unchanged to reduce fixed costs; Increase unit price, increase yield, and more!