某企业设有运输和修理两个辅助生产车间,20×6年10月,辅助生产车间发生的待分配费用分别为:运输车间7 250元和修理车间135 500元,辅助生产部门的制造费用不通过“制造费用”科目核算。计划成本分配率为:运输费用计划成本分配率0.3元/吨公里;修理费用计划成本分配率4.5元/工时。其劳务提供情况如下,见表22-1。要求:用计划成本分配率法对辅助生产费用进行分配,填入表22-2,并编制相应的会计分录(辅助生产成本差异采用简化处理,无须分配)。 -题库考试答案搜索网

某企业设有运输和修理两个辅助生产车间,20×6年10月,辅助生产车间发生的待分配费用分别为:运输车间7 250元和修理车间135 500元,辅助生产部门的制造费用不通过“制造费用”科目核算。计划成本分配率为:运输费用计划成本分配率0.3元/吨公里;修理费用计划成本分配率4.5元/工时。其劳务提供情况如下,见表22-1。
要求:用计划成本分配率法对辅助生产费用进行分配,填入表22-2,并编制相应的会计分录(辅助生产成本差异采用简化处理,无须分配)。

问答题

2022-04-02 21:25

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正确答案

编制会计分录如下：3分

借：辅助生产成本——运输 450

——修理 450

基本生产成本——一车间 98 100

——二车间 28 350

管理费用 14 850

贷：辅助生产成本——运输 7 200

——修理 135 000

借：管理费用 1 450

贷：辅助生产成本——运输 500 试题解析

标签：东北林业大学会计学专升本成本会计平时作业1

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