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วิทยาลัยการอาชีพวังไกลกังวล. การบัญชีต้นทุน 2. www.kkwind.net. การบัญชีต้นทุน 2. ตอนที่ 4. รายงานต้นทุนการผลิต. วิธีเข้าก่อน-ออกก่อน. ( First-in First-out Method ). โดย ครูสุภาพ เถื่อนเมือง. วิทยาลัยการอาชีพวังไกลกังวล. แบบทดสอบก่อนเรียน. www.kkwind.net.

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2

2

www.kkwind.net


2

2

4

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(First-in First-out Method)


2

www.kkwind.net


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5

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1.

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6-10

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2


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1,200

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5,500

800

1

2


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1

%

100%

40%

%

100%

70%

2


2

. 480

. 560

. 800

. 1,200

1

6.

2


2

. 480

. 560

. 800

. 1,200

1

7.

2


2

. 5,500

. 5,980

. 6,460

. 6,700

1

8.

2


2

. 5,500

. 5,980

. 6,460

. 6,700

1

9.

2


2

. 5,500

. 5,980

. 6,460

. 6,700

1

10.

2


2

2

4

-

(First-in First-out Method)


2

1

1.

-

(First-in First out Method)

2


2

1

1.

-

(First-in First out Method)

2


2

1

2


2

1

5

2


2

1

1

2

3

4

5

2


2

2

1

1

(Weighted Average Method)

2 -

(First-In First-Out Method)

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2

1

2

[email protected] Tel..086-710-3313

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2

1

1

2

[email protected] Tel..086-710-3313

2


2

1

1

2

[email protected] Tel..086-710-3313

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2

1

1

Input

Output

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2

1

-

-

2


2

1

2

[email protected] Tel..086-710-3313

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2

1

2


2

1

+

2


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2.

1

2


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2

1

(

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2

1

1

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[email protected] Tel..086-710-3313

2


2

1

2


2

3

1

1

...

...

2


2

1

2


2

1

1

2

[email protected] Tel..086-710-3313

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2

1

2


2

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3

2


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1

2


2

4

1

2


2

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2


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2


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2


2

1

2


2

1

-127,840

12,000

8,640

7,200

1

1

2


2

12

-2 45,000

-1 45,000

1 2

1

2


2

1

1

12,000

2 24,700

8,640

3,140

7,200

27,840

27,840

3,140

2


2

1

2

[email protected] Tel..086-710-3313

2


2

1

1

2

[email protected] Tel..086-710-3313

2


2

1

1

2

[email protected] Tel..086-710-3313

2


2

1

1

Input

Output

2


2

1

2

[email protected] Tel..086-710-3313

2


2

1

2


2

2.

1

2


2

2

1

(

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1

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[email protected] Tel..086-710-3313

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1

2


2

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1

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[email protected] Tel..086-710-3313

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2

3

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2

1

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4

1

2


2

5

1

1

2


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1

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2

1

2


2

1

2


2

2

-256,300

13,000

9,920

8,680

2

1

2


2

12

52,800

-2 52,800

1

2


2

1

2

13,000

52,800

9,920

3,500

8,680

56,300

56,300

3,500

2


2

1

1

2

3

4

5

2


2

[email protected] Tel..086-710-3313


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