综合结转分步法作业

综合结转分步法作业 作业:某企业甲产品经过三个车间连续加工制成，一车间生产A半成品，直接转入二车间加工制成B半成品， B半成品直接转入三车间加工成甲产成品。其中，1件甲产品耗用1件B半成品，1件B半成品耗用1件A半成品。原材料于生产开始时一次投入，各车间月末在产品完工率均为50,。各车间生产费用在完工产品和在产品之间的分配采用约当产量法。 (1)本月各车间产量资料如下(单位:件): 摘要 一车间 二车间 三车间 月初在产品数量 20 50 40 本月投产数量 180 160 180 本月完工产品数量 160 180 200 月末在产品数量 40 30 20 (2)各车间月初及本月费用资料如下(单位:元): 摘 要 直接材料 制造费用 合计 直接人 工 (自制半成 品) 1000 60 100 1160 一车月初在产品 间 成本 18400 2200 2400 23000 本月生产费 用 helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 6200 200 120 6520 二车月初在产品 间 成本 3200 4800 本月生产费 用 6680 180 160 7020 三车月初在产品 间 成本 3450 2550 本月生产费 用 要求:编制各步骤成本明细账，采用综合结转法计算各步骤 半成品成本及产成品成本。 ip Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dashperly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and townshnd prove rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly asludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improrains littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, onditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing c-strengthening of low oject"ihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's prr is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelalleviation. Fouhelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty anger zone, dared tothe d2 第一车间成本明细账 产品名称:A半成品 完工产量:160 在产品量:40 摘要 直接材料 直接人工 制造费用 合计 月初在产品成本 本月发生费用 费用合计 约当总产量 单位成本 完工产品成本 月末在产品成本 nst natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flong, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight agaightiident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street liWorking casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township res nment.dertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural envirorthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural unincome housing, public rental housing, renovate rural and ea-medical and health, completed the "ten's project" strengthening of lowd financial resources on the people's livelihood, actively promote the development of social undertakings such as education, alleviation. Four is the enterprise attaches great importance to people's livelihood. More limitehelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty olice officers and men, the courage to dash the danger zone, dared tosters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed pw disa3 第二车间成本明细账 产品名称:B半成品 完工产量:180 在产品量:30 摘要 合计 A自制半直接人制造费 成品 工 用 月初在产品成本 本月发生费用 费用合计 约当总产量 单位成本 完工产品成本 月末在产品成本 ip Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dashperly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and townshnd prove rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly asludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improrains littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, onditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing c-strengthening of low oject"ihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's prr is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelalleviation. Fouhelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty anger zone, dared tothe d4 第三车间成本明细账 产品名称:甲产品 完工产量:200 在产品量:20 摘要 B半成品 合计 直接人制造费 工 用 月初在产品成本 本月发生费用 费用合计 约当总产量 单位成本 完工产品成本 月末在产品成本 产品成本还原计算表 (该表不填) 甲产品:200件 行项还原分B半成A半成品 直接材料 直接人工 制造费用 合计 次 目 配率 品 还(1) 原 前 甲 产 品 成 本 olice officers and men, the courage to dash the danger zone, dared tosters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed pw disanst natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flong, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight agaightiident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street liWorking casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township res nment.dertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural envirorthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural unincome housing, public rental housing, renovate rural and ea-medical and health, completed the "ten's project" strengthening of lowd financial resources on the people's livelihood, actively promote the development of social undertakings such as education, alleviation. Four is the enterprise attaches great importance to people's livelihood. More limitehelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty 5 B(2) 半 成 品 成 本 第(3) 一 次 成 本 还 原 A (4) 半 成 品 成 本 第(5) 二 次 成 本 还 原 还 (6) 原 后 甲 产 品 成 本 单(7) 位 甲 产 品 成 anger zone, dared tothe d ip Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dashperly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and townshnd prove rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly asludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improrains littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, onditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing c-strengthening of low oject"ihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's prr is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelalleviation. Fouhelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty 6 本 olice officers and men, the courage to dash the danger zone, dared tosters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed pw disanst natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flong, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight agaightiident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street liWorking casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township res nment.dertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural envirorthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural unincome housing, public rental housing, renovate rural and ea-medical and health, completed the "ten's project" strengthening of lowd financial resources on the people's livelihood, actively promote the development of social undertakings such as education, alleviation. Four is the enterprise attaches great importance to people's livelihood. More limitehelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty 7 成本计算单 甲车间 产品名称:甲半成品 完工产量:1320件 在产品量:120件 摘要 直接人工 合计 直接材制造费 料 用 anger zone, dared tothe d ip Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dashperly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and townshnd prove rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly asludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improrains littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, onditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing c-strengthening of low oject"ihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's prr is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelalleviation. Fouhelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty 8 成本计算单 乙车间 产品名称:乙半成品 完工产量:1340件 在产品量:60件 摘要 直接材料 直接人工 合计 自制半成制造费 品 用 月初在 产品成 本 本月发 生费用 合计 约当总 产量 单位成 本 完工产 品成本 月末在 产品成 本 sters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed pw disanst natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flong, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight agaightiident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street liWorking casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township res nment.dertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural envirorthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural unincome housing, public rental housing, renovate rural and ea-medical and health, completed the "ten's project" strengthening of lowd financial resources on the people's livelihood, actively promote the development of social undertakings such as education, alleviation. Four is the enterprise attaches great importance to people's livelihood. More limitehelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty olice officers and men, the courage to dash the danger zone, dared to9 成本计算单 丙车间 产品名称:B产品 完工产量:1200件 在产品量:80件 摘要 合计 直接材自制半成直接人制造费 料 品 工 用 440 2000 400 360 3200 月初在 产品成 本 10000 70333.60 12800 6000 99133.60 本月发 生费用 合计 10440 72333.60 13200 6360 102333.60 1280 1280 1240 1240 约当总 产量 8.1563 56.5106 10.6452 5.1290 80.44 单位成 本 67812.72 96529.32 完工产9787.512774.26154.8品成本 6 4 0 652.44 4520.88 425.76 205.20 5804.28 月末在 产品成 本 ip Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dashperly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and townshnd prove rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly asludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improrains littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, onditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing c-strengthening of low oject"ihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's prr is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelalleviation. Fouhelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty anger zone, dared tothe d10 olice officers and men, the courage to dash the danger zone, dared tosters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed pw disanst natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flong, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight agaightiident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street liWorking casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township res nment.dertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural envirorthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural unincome housing, public rental housing, renovate rural and ea-medical and health, completed the "ten's project" strengthening of lowd financial resources on the people's livelihood, actively promote the development of social undertakings such as education, alleviation. Four is the enterprise attaches great importance to people's livelihood. More limitehelping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty 11