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24春国开电大春结束四川广播电视大学成本会计形考任务1成本会计网络核心课程第一次形成性考核任务（10分）参考答案_1

来源：百年教育职业培训中心　更新时间：2024-05-02 07:38:11

形考任务1_成本会计网络核心课程第一次形成性考核任务（10分）0形考任务1_成本会计网络核心课程第一次形成性考核任务（10分）0试卷总分:100得分:01. 某企业本月生产A、B两种产品，共同耗用甲

形考任务1_成本会计网络核心课程第一次形成性考核任务（10分）0

试卷总分:100 得分:0

1. 　　某企业本月生产A、B两种产品，共同耗用甲材料2000千克。本月实际产量为：A产品200件，B产品100件。其单位产品材料消耗定额为：A产品5千克，B产品8千克。本月耗用甲材料资料如下表：

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　　要求：

　　（1）采用先进先出法计算本月生产领用材料的实际成本；

　　（2）采用定额消耗量比例分配法分配甲材料费用(分配率保留两位小数)；

　　（3）根据分配结果编制领用材料的会计分录。（本题20分）

注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。

答案:<p class="MsoNormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:18.0000pt;

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mso-pagination:widow-orphan;text-align:left;"><spanyes';font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"="">（<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">1）本月生产领用材料的实际成本=200<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">30+100<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">32+400<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">32+200<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">35+100<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">35+300<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">35+700<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">30=64000（元）</spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;><p class="MsoNormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:18.0000pt;

mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-18.0000pt;

mso-pagination:widow-orphan;text-align:left;"><spanyes';font-family:arial;mso-fareast-font-family:宋体; color:rgb(0,0,0);"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><o:p></o:p><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">（2）分配率=64000/（200<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">5+100<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">8）= 64000/（1000+800）=35.56<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;><p class="MsoNormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;margin-left:18.0000pt;

mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:-18.0000pt;

mso-pagination:widow-orphan;text-align:left;"><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">      <spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""> A产品应分配的材料费用=1000<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">ⅹ<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">35.56=35560（元）<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><o:p></o:p><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">   <spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">B产品应分配的材料费用=64000-35560=28440（元） <spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;><!--[if gte mso 9]><xml><w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="260" >

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="FollowedHyperlink" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Strong" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Emphasis" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Document Map" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Plain Text" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="E-mail Signature" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Normal (Web)" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Acronym" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Address" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Cite" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Code" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Definition" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Keyboard" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Preformatted" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Sample" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Typewriter" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="HTML Variable" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Normal Table" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="annotation subject" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="No List" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="1 / a / i" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="1 / 1.1 / 1.1.1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Article / Section" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Simple 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Simple 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Simple 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Classic 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Classic 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Classic 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Classic 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Colorful 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Colorful 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Colorful 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 7" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 8" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 7" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 8" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Contemporary" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Elegant" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Professional" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Subtle 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Subtle 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Web 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Web 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Web 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Balloon Text" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Theme" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Placeholder Text" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="No Spacing" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="List Paragraph" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Quote" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Intense Quote" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 2" ></w:LsdException>一网一平台答案

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 3" ></w:LsdException>国家开放大学作业答案

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 3" ></w:LsdException>国开形成性考核答案

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 5" ></w:LsdException>渝粤题库

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 6" ></w:LsdException>

</w:LatentStyles></xml><![endif]--><spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">（3）借：基本生产成本——A产品 35560<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><o:p></o:p><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">                  <spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">——B产品 28440<spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"=""><o:p></o:p><spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"="">     <spanyes';font-family:arial;mso-fareast-font-family:宋体; font-size:10.0000pt;mso-font-kerning:0.0000pt;"="">贷：原材料——甲材料 64000<spanyes';font-family:宋体;mso-ascii-font-family:arial; mso-hansi-font-family:arial;mso-bidi-font-family:arial;font-size:10.0000pt;="" mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:宋体;mso-ascii-font-family:arial;></spanyes';font-family:arial;mso-fareast-font-family:宋体;></spanyes';font-family:arial;mso-fareast-font-family:宋体;>

2. 　　某工业企业9月26日通过银行支付外购动力费用24000元。9月末查明各车间、部门耗电度数为：基本生产车间耗电35000度，其中车间照明用电5000度；辅助生产车间耗电8900度，其中车间照明用电1900度；企业管理部门耗电6000度。该月应付外购电力费共计24950元。

　　要求：

　　（1）按所耗电度数分配电力费用，A、B产品按生产工时分配电费。A产品生产工时为36000小时，B产品生产工时为24000小时。

　　（2）编制该月支付外购电费的会计分录。

　　（3）编制该月分配外购电费的会计分录。

　　（该企业基本车间明细帐设有“燃料及动力”成本项目；辅助生产车间明细帐设有“燃料及动力”成本项目，且辅助车间设“制造费用”明细帐；所编分录列示到成本项目）。（本题20分）

注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。

答案:（1）电费分配率=24950/（35000+8900+6000）= 0.5 （元/度） ①各部门耗用情况： 基本生产车间：产品生产耗用=30000ⅹ0.5=15000（元） 车间照明耗用=5000ⅹ0.5=1500（元） 辅助生产车间：产品生产耗用=7000ⅹ0.5=3500（元） 车间照明耗用=1900ⅹ0.5=950（元） 企业管理部门耗用=6000ⅹ0.5=3000（元） ② 将基本生产车间产品耗用电费15000元在A、B产品之间进行分配： 分配率= 15000 /（36000+24000）=0.25 A 产品耗用=36000ⅹ0.25=9000（元） B产品耗用=24000ⅹ0.25=6000（元） （2）借：应付账款 24000 贷：银行存款 24000 （3）借：基本生产成本——A产品 9000 ——B产品 6000 辅助生产成本 3500 制造费用——基本生产 1500 ——辅助生产 950 管理费用 3000 贷：应付账款 24950国开形成性考核答案

3. 　　某工业企业的基本生产车间生产A、B、C三种产品，其工时定额为：A产品15分钟，B产品18分钟，C产品12分钟；本月产量为：A产品14000件，B产品10000件，C产品13500件。本月该企业工资总额为：基本生产车间工人计时工资23000元，管理人员工资1500元；辅助车间(锅炉)工人工资2800元，管理人员工资1200元；企业管理人员工资2600；生活福利部门人员工资820元。渝粤题库

　　要求：

　　（1）按定额工时比例将基本生产车间工人工资在A、B、C三种产品间分配；

　　（2）编制工资费用分配的会计分录。（辅助车间的制造费用不通过“制造费用”科目核算）(分录列示明细科目及成本项目) （本题15分）国家开放大学作业答案

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答案:1）A产品定额工时=14000ⅹ15/60 = 3500（小时） B产品定额工时=10000ⅹ18/60 = 3000（小时） C产品定额工时=13500ⅹ12/60 = 2700（小时） 基本生产车间工人工资分配率= 23000 /（3500+3000+2700）= 2.5 A 产品应分配的工资=3500ⅹ2.5=8750（元） B产品应分配的工资=3000ⅹ2.5=7500（元） C产品应分配的工资2700ⅹ2.5=6750（元） （2）借：基本生产成本——A产品 8750 ——B产品 7500 ——C产品 6750 辅助生产成本 4000 制造费用 1500 管理费用 2600 应付福利费 820 贷：应付工资 31920

4. 　　201×年10月，C公司基本生产车间生产甲、乙两种产品，生产工人计件工资：甲产品17600元，乙产品为15200元；甲乙两张产品计时工资共计55200元。产品生产工时：甲产品7200小时，乙产品4800小时；

　　要求：

　　（1）按生产工时比例将基本生产车间生产工人计时工资在甲、乙产品之间进行分配。

　　（2）编制工资费用分配的会计分录（本题15分）

注：作答作业如果以附件形式提交，请在文本框中输入文字信息“请见附件”。

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