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F2 process costing 好心人求助

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admin 发表于 2014-7-25 18:02:43 | 显示全部楼层 |阅读模式
贴上题目和答案
那normal loss和abnomal loss 为什么要这么处理?有什么理由吗?
还有为啥本期的labour是3850呢 我更觉得是4100-250×0.6



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黑子 发表于 2014-7-25 18:04:22 | 显示全部楼层
你先要明白 Normal loss 是应该 absorbed 到一般的process cost 中 而 abnormal loss 是不 absorbed 到一般 process cost, 而是要专项反映的.因为是FIFO 4100件成品, 今个月 labor 用在opening WIP 是 150 而3850是 full labor 的, 275abnormal loss 要转出专项反映而它又做了 closing WIP的45

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juliaf6ne5 发表于 2014-7-30 18:04:21 | 显示全部楼层

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