成本会计练习 分步法

1、Nearly everybody enjoys chicken, and the most famous name in chicken is Kentucky Fried Chicken. Mr Sanders, the man who started this _1_ was not always very rich. At one time, he _2_ a small gas station next to a highway (公路. Many truck drivers _3_ there to get gas and take a rest. Mr Sanders realiz

2、ed they were often _4_, so he began serving sandwiches and coffee. _5_ the sandwiches he made tasted good, and didnt _6_ too much, more and more _7_ came to eat at his place. _8_ Mr Sanders began to serve fried chicken. People _9_ it very much, and his new business grew rapidly. Not long after, howe

3、ver, another highway was _10_, and many drivers no longer went _11_ Mr Sanders restaurant. So he had to _12_ it. Then he traveled around the country _13_ to sell his idea of opening fried chicken restaurants. He _14_. By 1967, there were almost 5000 Kentucky Fried Chicken restaurants. And now, _15_

4、you go in the United States, you will see one. If you like chicken, Im sure, youll enjoy eating Kentucky Fried Chicken. 练习 6 分步法 1、基本资料华宇公司的一中产品分三个步骤在三个基本生产车间陆续进行，上一步骤的产品是下一步骤的半成品，半成品经过半成品库收发，发出存货成本的计价方法采用一次加权平均法。原材料在开始生产时一次投入，除原材料以外的其他费用在各个生产步骤陆续发生，在产品加工程度约为50%。2、其他相关资料如下:第一车间基本生产成本明细账 完工：90件产品名称：甲

5、半成品 20年6月 金额单位：元2. A. found B. worked C. saw D. owned 12. A. close B. run C. return D. take 13. A. trying B. believing C. thinking D. suggesting 11520014. A. failed B. fails C. succeeds D. succeeded 阅读理解 。（每小题 1 分。共7350A We have twenty minutes rest between classes. Look! Most of us are playing durin

6、g the rest time. Some students are on the playground. They are having a basketball game. Oh! A boy is running with a ball. And another is trying(尽力 to stop him. They are so coo1. And there are some girls watching the game. Some students are in the classroom. They are talking. A few of them are readi

7、ng or doing homework. Look! A girl is looking at the birds in a tree in front of the classroom. She must be thinking自制半成品明细账数量单位： 件 his or her things. Busy and happy!208800384008250产品名称：甲半产品 1. A. business B. shop C. life D. search . 摘要直接材料直接人工制造费用合计月初在产品（20件）20000120001000042000本月投入费用（3. A. passed

8、B. got to C. stopped D. left 件）13360045750414502208004. A. late B. hungry C. tired D. sick 本月生产费用合计1536005775051450262800产品产量完工产品产量6. A. need B. pay C. spend D. cost 909090在产品约当产量308. A. Then B. So C. But D. For 159. A. ate B. liked C. tried D. drank 12010510. A. appeared B. found C. built D. broken

9、 单位成本12805504902320完工产品成本4950044100月末在产品成本54000根据短文内容，选择最佳答案。 ( 2. A girl is looking at the birds. She is _ A. happyB. busy C. interesting( 1. Where are some students having a game?月初结存合计本月减少( 4. There are _ students in the classroom A. no B. some C. few( 5. The passage is mainly(主要地金额_A. studentsB.

10、 a basketball game C. rest timeMy father is tall and has short gray hair. He wears glasses with heavy black frames(框. But I just saw a picture of him from 1968. What a surprise! In the picture, hes 15 years old. Hes short and he is wearing glasses with small, round frames. He has short yellow hair a

11、nd its really straight. Hes wearing blue jeans and a T-shirt with the word “Love”. Im 15 years old now. Im of medium height and I have short hair. My hair isnt yellow. Its blue. My dad thinks its strange(奇怪的数量单价金额数量单价金额63023206960090232020880012023202784001002320232000720232046400第二车间基本生产成本明细账 完工：11

12、0件产品名称：乙半成品 20年6月 金额单位：元摘要半成品直接人工制造费用合计月初在产品（40件）800002185010200112050本月投入费用（90件）2320003935031800303150本月生产费用合计3120006120042000415200产品产量完工产品产量110110110在产品约当产量201010合计130120120单位成本24005103503260完工产品成本2640005610038500358600月末在产品成本480005100350056600自制半成品明细账产品名称：乙半产品 数量单位： 件 金额单位： 元月份月初结存本月增加合计本月减少数量单价

13、金额数量单价金额数量单价金额数量单价金额630319095700110326035860014032454543001103245356950730324597350第三车间基本生产成本明细账 完工：120件产品名称：丙产品 20年6月 金额单位：元摘要半成品直接人工制造费用合计月初在产品（30件）917501435010600116700本月投入费用（110件）3569506560064800487350本月生产费用合计4487007995075400产品产量完工产品产量120120120在产品约当产量201010合计140130130单位成本32056155804400完工产品成本3846

14、007380069600528000月末在产品成本641006150580076050第一车间基本生产成本明细账 完工：90件产品名称：甲半成品 20年6月 金额单位：元摘要直接材料直接人工制造费用合计月初在产品20000120001000042000本月发生费用1336004575041450220800本月生产费用合计1536005775051450262800产品产量完工产品产量909090在产品约当产量301515合计120105105单位成本12805504902320完工产品成本1152004950044100208800月末在产品成本384008250735054000自制半成品

15、明细账产品名称：甲半产品 数量单位：件 金额单位：元月份月初结存本月增加合计本月减少数量单价金额数量单价金额数量单价金额数量单价金额63023206960090232020880012023202784001002320232000720232046400第二车间基本生产成本明细账 完工：110件产品名称：乙半成品 20年6月 金额单位：元摘要半成品直接人工制造费用合计月初在产品800002185010200112050本月发生费用2320003935031800303150本月生产费用合计3120006120042000415200产品产量完工产品产量110110110在产品约当产量201010合计130120120单位成本24005103503260完工产品成本2640005610038500358600月末在产品成本480005100350056600自制半成品明细账产品名称：乙半产品 数量单位：件 金额单位：元月份月初结存本月增加合计本月减少数量单价金额数量单价金额数量单价金额数量单价金额630319095700110326035860014032454543001103245356950730324597350第三车间基本生