This presentation is the property of its rightful owner.
Sponsored Links
1 / 46

第九章 成本计算的分步法 目的要求: PowerPoint PPT Presentation


  • 89 Views
  • Uploaded on
  • Presentation posted in: General

第九章 成本计算的分步法 目的要求: 本章内容较多,难度较大,也特别重要。学习后,要了解分步法的特点、适用范围,掌握逐步结转分步法与平行结转分步法的具体方法、优缺点和应用条件,进一步理解逐步综合结转分步法成本还原的原因及方法。 学习内容: 1 、分步法的特点、适用范围和基本程序 2 、逐步结转分步法 3 、平行结转分步法 学习重点: 全部内容. 学习难点: 1 、逐步综合结转分步法的成本还原 2 、对平行结转分步法的理解 教学方法: 讲授法、举例法、讨论法 课时安排: 14 课时 本章教学内容如下:.

Download Presentation

第九章 成本计算的分步法 目的要求:

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


5691337

1

2

3


5691337

1

2

14


5691337


5691337

1


5691337

2

3

4


5691337

1

2

3

4

5


5691337

1

2


5691337

1


5691337

2

3

4

1

2

3

4

5

P155


5691337

1

52500

52500

38500

38500

2

3


5691337

43


5691337

1


5691337

P156 [9-1]

1P157

2P157

3P157

4P158

2

1


5691337

2

P159

3


5691337

P158


5691337

4


5691337

5

3

1

P160


5691337

5850397545014253975

2

3


5691337

P161-163[9-4]

=/

=22940/20250=1.132839506

=*

=5025*1.132839506=5692.52

=2650* 1.132839506=3002.02

=12575* 1.132839506=14245.46

=+


5691337

=5692.52

=6320+3002.02=9322.02

=19090+14245.46=33335.46

=48350

(4)

4835022904202502690


5691337

20%30%50%48350

967048350*20%

14505 48350*30%

24175 48350*50%

48350

22940


5691337

4

1

2

3

5P164-167[9-5]


5691337


5691337

1

P1579-1

2P1689-15

3


5691337

P1689-16

1

1

2

3

2

1

2


5691337

3

1

2


5691337

3

1

2


5691337

1

2

3


5691337

4

P1709-3

1

2

3


5691337

1

2

3

4

P171-174

P174175


5691337

=* *

+

= ----------------------------------------------------------------

+

=+*

=+-


5691337

4

P175-178

1

2

3


5691337

1

2

3

1

2


5691337

60 40 30

40 30 20

20 10 10

50% 60% 50%

10000 10000

2000 3600 3000 8600

3000 3600 4000 10600

15000 7200 7000 29200


5691337

1

:40 20

10000 2000 3000 15000

8000 1600 2400 12000

2000 400 600 3000

(

30 10

12000 3600 3600 19200

9000 3000 3000 15000

3000 600 600 4200


5691337

20 10

15000 3000 4000 22000

10000 2400 3200 15600

500 120 160 780

5000 600 800 6400

21

20

2 1

10000 2400 3200 15600

9000 3000 3000 15000

8000 1600 2400 12000

6000 2000 2000 10000

4000 800 1200 6000

4000 5200 6400 15600

200 260 320 780


5691337

=10000/15000=2/3

=2/3*9000=6000

=2/3*3000=2000

=2/3*3000=2000

=6000/12000=0.5

=0.5*8000=4000

=0.5*1600=800

=0.5*2400=1200


5691337

3(

40 :20

10000 2000 3000 15000

8000 1600 2400 12000

200 40 60 300

2000 400 600 3000

30 10

3600 3600 7200

8000 1600 2400 12000

8000 5200 6000 19200

6000 4200 4800 15000

200 140 160 500

2000 1000 1200 4200


5691337

20 10

3000 4000 7000

6000 4200 4800 15000

6000 7200 8800 22000

4000 5200 6400 15600

200 260 320 780

2000 2000 2400 6400

4

10000 2000 3000 15000

4000 800 1200 6000

200 40 60 300

6000 1200 1800 9000


5691337

3600 3600 7200

2000 2000 4000

100 100 200

1600 1600 3200

3000 4000 7000

2400 3200 5600

120 160 280

600 800 1400


5691337

4000 800 1200 6000

2000 2000 4000

2400 3200 5600

4000 5200 6400 11560

200 260 320 780


5691337

A80000500001000020000600012500


5691337

10000 800 1200 12000

80000 6000 12500 98500

90000 6800 13700 110500

75000 5700 11800 92500

15000 1100 1900 18000


5691337

6250 2050 3700 12000

50000 10000 20000 80000

6000 12500 18500

56250 18050 36200 110500

46875 15075 30550 92500

9375 2975 5650 18000


5691337

12900138027207000

284002800416015360

8400 2800 4169 15360

2900 1380 2720 7000

1.2 3480 1656 3264 8400

3480 4456 7424 15360


5691337

A

20 200 160 60 50%

60 160 180 40 50%

11210 1350 1800 14360

35830 5159 7200 48180

47040 6500 9000 62540

280 250 250

168 26 36 230

30240 4680 6480 41400

16800 1820 2520 21140


  • Login