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1、單擊此處編輯母版標(biāo)題樣式,單擊此處編輯母版文本樣式,第二級,第三級,第四級,第五級,*,*,*,審計,第四組:李小萍 龔學(xué)雁,陳麗霞 朱泳丹 劉佳,徐志華 呂美玲,2008,年,1,月,6,日,注冊會計師在審查,ABC,公司生產(chǎn)成本時,發(fā)現(xiàn),207,年,12,月份甲產(chǎn)品生產(chǎn)成本明細賬如下:,生產(chǎn)成本明細賬,完工產(chǎn)品:,120,臺,產(chǎn)品名稱:甲產(chǎn)品 在產(chǎn)品:,60,臺,投料率,80%,,完工率,50%,摘要,直接材料,直接人工,制造費用,合計,目標(biāo)在產(chǎn)品,54,,,000,13,,,500,20,,,250,87,,,750,分配材料費,248,,,400,248,,,400,分配工資費,33,
2、,,750,33,,,750,分配制造費,87,,,750,87,,,750,合計,302,,,400,47,,,250,108,,,000,457,,,650,結(jié)轉(zhuǎn)產(chǎn)成品成本,246,,,800,38,,,800,88,,,400,374,,,000,月末在產(chǎn)品成本,55,,,600,8,,,450,19,,,600,83,,,650,經(jīng)了解,甲產(chǎn)品采用約當(dāng)產(chǎn)量法分配完工產(chǎn)品和月末在產(chǎn)品應(yīng)負擔(dān)的費用;該企業(yè)存貨采用實際成本計價,發(fā)出存貨采用先進先出法計價;甲產(chǎn)品月末無余額。,要求:指出存在的問題,并編制調(diào)整分錄。,在產(chǎn)品直接材料月當(dāng)量,=60*80%=48,臺,制造直接人工約當(dāng)量,=60*5
3、0%=30,臺,直接材料分配率,=302400/(120+48)=1800,直接人工分配率,=47250/(120+30)=720,制造費用分配率,=108000/(120+30)=720,在產(chǎn)品:,直接材料,=1800*48=86,400,元,直接人工,=315*30=9,450,元,制造費用,=720*30=21,600,元,在產(chǎn)品成本,=86400+9450+21600=117,450,元,完工產(chǎn)品:,直接材料,=1800*120=21,600,元,直接人工,=315*120=37,800,元,制造費用,=720*120=86,400,元,完工產(chǎn)品成本,=21,600+37,800+86
4、,400=340,200,元,摘要,直接材料,直接人工,制造費用,合計,目標(biāo)在產(chǎn)品,54,,,000,13,,,500,20,,,250,87,,,750,分配材料費,248,,,400,248,,,400,分配工資費,33,,,750,33,,,750,分配制造費,87,,,750,87,,,750,合計,302,,,400,47,,,250,108,,,000,457,,,650,結(jié)轉(zhuǎn)產(chǎn)成品成本,216,,,000,37,,,800,86,,,400,340,,,200,月末在產(chǎn)品成本,86,,,400,9,,,450,21,,,600,117,,,450,生產(chǎn)成本明細賬,完工產(chǎn)品:,120,臺,產(chǎn)品名稱:甲產(chǎn)品 在產(chǎn)品:,60,臺,投料率,80%,,完工率,50%,沖銷:,調(diào)整:,借:生產(chǎn)成本,374000,借:生產(chǎn)成本,340200,貸:庫存商品,374000,貸:原材料,216000,借:原材料,246800,應(yīng)付職工薪酬,37800,應(yīng)付職工薪酬,38800,制造費用,86400,制造費用,88400,借:庫存商品,340200,貸:生產(chǎn)成本,374000,貸:生產(chǎn)成本,340200,