管理会计计算习题和答案

技术官员村位于位于亚运城东部，主干道二以东石楼涌以西的地块，占地面积、m2，总建筑面积、m2，共包括地下室南区、地下室北区、地上部分1栋～12栋、服务中心、室外工程等多个单体工程。其中住宅面积m2，共12栋，1～7栋建筑层数为11层，8～12栋11层（局部复式顶层），首层局部架空，布置公建配套设施。integratedenergy,chemicalsandtextileYibincity,arethethreecorepillarsoftheindustry.In2014,thewuliangyebrandvalueto73.58billionyuan,thecity'sliquorindustrysliptostabilise.Promotingdeepdevelopmentofintegratedenergy,advancedequipmentmanufacturingindustry,changningdistrict,shalegasproductioncapacityreached277millioncubicmetres,builtthecountry'sfirstindependenthigh-yieldwellsandpipelinesinthefirstsection,theleadinfactoryproductionandsupplytothepopulation.2.1-3GDPgrowthfigure2.1-4Yibin,Yibincity,Yibincity,fiscalrevenuegrowth2.1.4topographyterrainoverallisSouthwest,North-EasternState.Lowmountainsandhillsinthecitylandscapeasthemainridge-and-Valley,pingbasmallfragmentednaturepictureforwaterandthesecondlandofthesevenhills.236metersto2000metersabovesealevelinthecity,lowmountain,46.6%hills45.3%,pingbaonly8.1%.2.1.5developmentofYibinlandscapesanddistinctivefeatureinthecenterofthecity,withlimitations,andspatialstructureoftypicalzonalgroup,2012-citiesinbuildingwithanareaofabout76.2km2.Fromcity-buildingsituation,oldtown-theSouthBankCenterconstructionislaggingbehind,disintegrationoftheoldcityisslow,optimizationandupgrading,qualitypublicserviceresourcesarestillheavilyconcentratedintheoldtowntogether.SouthbankCentrehasnotbeenformed,functionsoftheserviceareaspaceismissing.Meanwhile,peripheralgroupcentresservicewasweakandinadequateaccountingforcitydevelopment,suspiciouspatterncouldnotbeformed.Asregardstransport,withtheoutwardexpansionofcities,citieshavebeenexpanding,centripetalcitytrafficorganizationhasnotchanged,integratedenergy,chemicalsandtextileYibincity,arethethreecorepillarsoftheindustry.In2014,thewuliangyebrandvalueto73.58billionyuan,thecity'sliquorindustrysliptostabilise.Promotingdeepdevelopmentofintegratedenergy,advancedequipmentmanufacturingindustry,changningdistrict,shalegasproductioncapacityreached277millioncubicmetres,builtthecountry'sfirstindependenthigh-yieldwellsandpipelinesinthefirstsection,theleadinfactoryproductionandsupplytothepopulation.2.1-3GDPgrowthfigure2.1-4Yibin,Yibincity,Yibincity,fiscalrevenuegrowth2.1.4topographyterrainoverallisSouthwest,North-EasternState.Lowmountainsandhillsinthecitylandscapeasthemainridge-and-Valley,pingbasmallfragmentednaturepictureforwaterandthesecondlandofthesevenhills.236metersto2000metersabovesealevelinthecity,lowmountain,46.6%hills45.3%,pingbaonly8.1%.2.1.5developmentofYibinlandscapesanddistinctivefeatureinthecenterofthecity,withlimitations,andspatialstructureoftypicalzonalgroup,2012-citiesinbuildingwithanareaofabout76.2km2.Fromcity-buildingsituation,oldtown-theSouthBankCenterconstructionislaggingbehind,disintegrationoftheoldcityisslow,optimizationandupgrading,qualitypublicserviceresourcesarestillheavilyconcentratedintheoldtowntogether.SouthbankCentrehasnotbeenformed,functionsoftheserviceareaspaceismissing.Meanwhile,peripheralgroupcentresservicewasweakandinadequateaccountingforcitydevelopment,suspiciouspatterncouldnotbeformed.Asregardstransport,withtheoutwardexpansionofcities,citieshavebeenexpanding,centripetalcitytrafficorganizationhasnotchanged,变动成本法习题1.某公司2010半年各月设备维修费资料如下：月份789101112业务量(千小时)403252485644维修费（元）580500700660740625要求：⑴根据上述资料采用高低点法将维修费分解为固定成本和变动成本，并写出成本公式；⑵2011年1月该公司计划使用机器55千小时，则预计的机器设备维修费为多少？答案：⑴采用高低点法时：单位变动成本＝（740－500）／（56-32）＝10（元）固定成本总额＝740－10×56＝180（元）成本公式为：Y＝180＋10x⑵根据高低点法求出的成本公式，预计机器设备维修费为：180＋10×55＝730（元）2.新华化工厂今年只产销一种产品Ａ，其产销量及有关成本资料如下：产销资料成本资料期初存货0件单位直接材料10元本期产量2000件单位直接人工8元本期销量1500件单位变动制造费6元期末存货500件固定制造费20000元单价50元固定推销管理费4000元要求：分别采用变动成本计算法和完全成本计算法，⑴计算本年度的单位产品生产成本和期末存货成本；⑵计算本年度的利润答案：⑴完全成本法单位产品生产产品＝10＋8＋6＋20000÷2000＝34（元）期末存货成本＝34×500＝17000（元）变动成本法单位产品生产成本＝10＋8＋6＝24（元）期末存货成本＝24×500＝12000（元）⑵完全成本法利润＝50×1500－(0＋34×2000－17000)－4000＝20000(元)变动成本法利润＝50×1500－24×1500－（20000＋4000）＝15000(元)3.某公司只生产一种产品，全年产量为1200件，每件直接材料6元，直接人工3元，变动制造费用2元，全年固定制造费用6000元。该公司本年销售产品1000件，该产品单价20元，每件变动销售及管理费用1元，固定销售及管理费用为1000元。要求：用两种成本计算法：⑴计算单位产品成本和总成本；⑵计算该公司的收益。答案：在完全成本法下：单位产品成本＝6＋3＋2＋6000／1200＝16（元）产品总成本＝16×1200＝19200（元）在变动成本法下：单位产品成本＝6＋3＋2＝11（元）产品总成本＝11×1200＝13200（元）完全成本法利润=20×1000-（0+16×1200-16×200）-（1×1000＋1000）=2000技术官员村位于位于亚运城东部，主干道二以东石楼涌以西的地块，占地面积、m2，总建筑面积、m2，共包括地下室南区、地下室北区、地上部分1栋～12栋、服务中心、室外工程等多个单体工程。其中住宅面积m2，共12栋，1～7栋建筑层数为11层，8～12栋11层（局部复式顶层），首层局部架空，布置公建配套设施。integratedenergy,chemicalsandtextileYibincity,arethethreecorepillarsoftheindustry.In2014,thewuliangyebrandvalueto73.58billionyuan,thecity'sliquorindustrysliptostabilise.Promotingdeepdevelopmentofintegratedenergy,advancedequipmentmanufacturingindustry,changningdistrict,shalegasproductioncapacityreached277millioncubicmetres,builtthecountry'sfirstindependenthigh-yieldwellsandpipelinesinthefirstsection,theleadinfactoryproductionandsupplytothepopulation.2.1-3GDPgrowthfigure2.1-4Yibin,Yibincity,Yibincity,fiscalrevenuegrowth2.1.4topographyterrainoverallisSouthwest,North-EasternState.Lowmountainsandhillsinthecitylandscapeasthemainridge-and-Valley,pingbasmallfragmentednaturepictur