谁能帮忙翻译...着急.DC Company producesand sells a single product, a
谁能帮忙翻译...着急.
DC Company producesand sells a single product, a wooen hand loom for weaving small items shch a s scarves. Selected cost and operating data relating to the product for two years are given below:
Selling price per unit $50
Manufacturing costs:
Variable per unit produced
Direct materials 11
Direct labour 6
Variable overhead 3
Fixed per year 120,000
Selling and administrative costs:
Variable per unit sold 5
Fixed per year 70,000
Year1 Year2
Units in beginning inventory 0 2,000
Units produced during the year 10,000 6,000
Units sold during the year 8,000 8,000
Units in ending inventory 2,000 0
1.Illustrate,for your boss how the changes of stock affect profitability under absorption costing.
2.Give your comment on which one the company should use to make decisions, absorption costing or marginal costing.
除了翻译，还有上面这两个问题大概的回答方向在哪里啊
DC Company producesand sells a single product, a wooen hand loom for weaving small items shch a s scarves. Selected cost and operating data relating to the product for two years are given below:
Selling price per unit $50
Manufacturing costs:
Variable per unit produced
Direct materials 11
Direct labour 6
Variable overhead 3
Fixed per year 120,000
Selling and administrative costs:
Variable per unit sold 5
Fixed per year 70,000
Year1 Year2
Units in beginning inventory 0 2,000
Units produced during the year 10,000 6,000
Units sold during the year 8,000 8,000
Units in ending inventory 2,000 0
1.Illustrate,for your boss how the changes of stock affect profitability under absorption costing.
2.Give your comment on which one the company should use to make decisions, absorption costing or marginal costing.
除了翻译，还有上面这两个问题大概的回答方向在哪里啊
赞 小啊Q 幼苗
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哇塞 是accounting 的内容嘛 小意思 还是managerial accounting的内容 absorption and variable costing的问题哦
书上有公式的呀
absorption cost is full cost
absorption cost per unit = variable DM+ variable DL + Variable OH +Fixed Overhead( Budgeted Overhead)/(Budgeted Annual Production)= $ 11+6+3+120,000/10,000=$ 11+6+3+12= $32
这是第一年的
第二年的依样画葫芦 就是$11+6+3+120,000/6,000= $40
通过这样的计算 显然第二年的成本高 利润低
其实这样的算法是可以作假的 因为只要制造的越多 成本就可以看上去越低 利润就越高 而不管到底卖出去多少 所以这种算法不适合经理做内部决定 一般是给外来投资者看的
marginal costing 就是variable cost直接的成本计算法 它的公式就是把fixed cost分开算的 income= revenue- variable expenses( variable manufacturing cost + variable selling and administrative cost)-fixed expenses 所以这样的算法是不计较生产量的 而是算卖出多少个 是多少的成本 更直接和贴合事实
书上有公式的呀
absorption cost is full cost
absorption cost per unit = variable DM+ variable DL + Variable OH +Fixed Overhead( Budgeted Overhead)/(Budgeted Annual Production)= $ 11+6+3+120,000/10,000=$ 11+6+3+12= $32
这是第一年的
第二年的依样画葫芦 就是$11+6+3+120,000/6,000= $40
通过这样的计算 显然第二年的成本高 利润低
其实这样的算法是可以作假的 因为只要制造的越多 成本就可以看上去越低 利润就越高 而不管到底卖出去多少 所以这种算法不适合经理做内部决定 一般是给外来投资者看的
marginal costing 就是variable cost直接的成本计算法 它的公式就是把fixed cost分开算的 income= revenue- variable expenses( variable manufacturing cost + variable selling and administrative cost)-fixed expenses 所以这样的算法是不计较生产量的 而是算卖出多少个 是多少的成本 更直接和贴合事实
1年前
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