银行对数表bankreconciliationstatement标准答题样本.docx
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银行对数表bankreconciliationstatement标准答题样本
Manufacturingaccount（廠房/工場/製造業）標準答題樣本
自設廠房,供應給門市部銷售sales,代替從外間進貨,生產成本costofproduction通常較進貨價costofpurchases便宜。
期底報表,要多編製manufacturinga/c。
ManufacturingAccountfortheyearendedxxx
Rawmaterials（原料）Productioncostc/dxxx
Openingstock（期初原料存貨）xxx（製成品之生產成本）
Purchases（買入原料）xxx
Carriageinwards（運費）xxx
LessReturnsoutwardsxxxxxx
xxx
LessClosingstockxxx
（期末原料存貨）
Costofrawmaterialconsumedxxx
Directlabour（直接工資）xxx
Royalty（版權費）xxx
Primecostxxx
（廠房各種直接成本）
Factoryoverhead（廠房各種間接成本）
…..xxx
…..xxx
…..xxx
Totalfactoryoverheadxxx
（廠房各種間接成本）xxx
Add:
Openingwork-in-progressxxx
（期初半製成品）xxx
Less:
Closingwork-in-progressxxx
（期末半製成品）xxxxxx
Tradingaccountfortheyearendedxxx
Finishedgoods（製成品）Salesxxx
Openingstock（期初製成品存貨）xxx
Productioncostb/dxxx
（取代從外面購貨purchases）xxx
less:
Closingstockxxx
（期未製成品存貨）
Costofgoodssoldxxx
Grossprofitc/dxxx
xxxxxx
Accounting（2001–No.5）
ThefollowinginformationissuppliedbythebookkeeperoftheOverseasManufacturingCompanyfortheyearended31March2001:
$’000
Stock,1April2000-Rawmaterials3150
-Finishedgoods4470
-Work-in-progress2745
Sales77280
Salescommission（銷售佣金）1512
Wagesandsalaries
-Directlabour24930
-Indirectlabour4890
-Administrativestaff（行政費）4203
Purchasesofrawmaterials16936
Carriageinwards195
Carriageoutwards896
Electricityandwater1035
Otherproductionexpenses4960
Otheradministrationexpenses2565
Plantandmachinery,atcost6000
Officeequipment,atcost3800
Stock,30March2001-Rawmaterials2370
-Finishedgoods2625
-Work-in-progress2820
Additionalinformation:
（1）DepreciationwastobeprovidedforPlantandmachinery-20%on
cost;forOfficeequipment25%oncost
（2）Electricitychargesof$165000wereinarrearsat31March2001.
（3）Electricityandwaterwastobeapportioned（按比例分配）as
follows:
Factory80%;Administration20%
（4）Salariesofadministrativestaffincludedanamountof$80（‘000）
payabletothefactorymanager（工場經理）asabonus（花紅）.
YouarerequiredtopreparethemanufacturingandtradingaccountsofOverseasManufacturingCompanyfortheyearended31March2001,showingclearlythecostofrawmaterialsconsumed,theprimecost,theproductioncostoffinishedgoodsandgrossprofit.
Accounting（1994–No.7）
On30April1994,thefollowingtrialbalancewasextractedfromthebooksofYueFatCoLtd.
$$
Capital216000
6%debenture（issuedon1.5.93債券）60000
Landandbuildings–atcostasat1.5.93160000
–accumulateddepreciation38000
Plant&machinery–atcostasat1.5.9395000
–accumulateddepreciation46250
Stockasat1.5.93–rawmaterials41212
–workinprogress10060
–finishedgoods31500
–consumabletools6420
Debtors93810
Creditors38700
Cashinhand47404
Cashatbank8332
Sales329680
Purchases–rawmaterials112400
Purchaseofconsumabletools2300
Carriageinwards8600
Carriageoutwards6128
Manufacturingwages63700
Rentandrates:
3/5office;2/5factory13175
Repairstomachinery2976
Administrationexpenses33695
Discountreceived1218
Interestondebenture1800
Discountallowed8000
738180738180
Thefollowinginformationisalsogiven:
（1）Stockasat30April1994:
rawmaterials$38430;workinprogress
$9828;finishedgoods$27300;consumabletools$5010.
（2）Depreciationistobeprovidedforland&buildings-15%on
cost,andplant&machinery-20%onnetbookvalue
Requiredtoprepareamanufacturing,tradingandprofitandlossaccountfortheyearended30April1994andabalancesheetasatthesamedate.
Accounting（1996–No.7）
SuccessLimitedisaretailerofKitchenware（廚房用具）.Mostgoodsittradesarepurchasedfromvarioussuppliers（供應商）inafinishedform.Inaddition,thecompanymanufacturesseveraltypesofkettles（水壺）.
Thebookkeeperdrewupthefollowingtrialbalanceat30April1996.
$$
Capital387600
15%long-termloan120000
Machinery–atcostasat1May1995400000
–accumulateddepreciation100000
Motorvehicles–atcost160000
Stockasat1May1995–rawmaterials20000
–manufacturedgoods10000
–othergoods170000
Debtors160000
Creditors48000
Bank50000
Sales2220000
Purchases–rawmaterials430000
–othergoods1150000
Salaries（toofficeclerks文員）257000
Rentandrates22000
Electricity10500
Interestonloan9000
Sundryexpenses7100
28556002855600
Thefollowinginformationisalsogiven:
（1）Depreciationistobeprovidedusingthereducing-balancemethod
（遞減法）atthefollowingrates:
motorvehicles12.5%perannum,
andmachinery10%perannum.Themotorvehiclewaspurchasedin
1996.Itisthecompany’spolicy（公司政策）tochargeafull
year’sdepreciationintheyearofacquisition（買入時）.
（2）Salariesincludewagesof$54000paidtothekettle-makingworkers.
（3）Ratesprepaidat30April1996amountedto$2000.
（4）Accrualswere:
Electricity$1500;Interestonloan$9000.
（5）Theapportionment（分配比例）ofrentandratesandelectricityto
thekettle-makingdepartmentis25%.
（6）Stockasat30April1996–rawmaterials$40000
–manufacturedgoods$12500
–othergoods$215000
Requiredtoprepareamanufacturing,tradingandprofitandlossaccountfortheyearended30April1996andabalancesheetasatthesamedate.
Accounting（1992–No.2）
HangLuenLtdwasamanufacturingcompanyandthefollowingbalancesrelatingtoproductionwereextractedfromthebooksofthecompanyfortheyearended31March1992:
$
Stock:
1April1991-rawmaterials30000
-workinprogress40000
Purchasesofrawmaterials250000
Carriageinwards15000
Directwages300000
Factorygeneralexpenses8000
Power,lightandwater9500
Plantandmachinery（atcost）400000
Indirectwages60000
Additionalinformationisgivenbelow:
（i）Directwagesaccruedat31March1992were$5000.
（ii）Prepaidfactorygeneralexpensesas31March1992was$700.
（iii）Depreciationonplantandmachinerywascalculatedat20%
oncostperannum.
（iv）Stockat31March1992:
-rawmaterials$35000
-workinprogress$50000
Required:
PrepareforHangLuenLtdamanufacturingaccountfortheyearended31March1992.Youranswershouldshowthefollowinginformation:
（a）costofrawmaterialsconsumed,
（b）primecost,
（c）totalfactoryoverheads,and
（d）productioncostofgoodscompleted.
Accounting（2002–No.5）
On30April2002,thefollowingbalanceswereextractedfromthebooksofWilsonManufacturingCompany:
$
Sales9890400
Purchasesofrawmaterials4372000
Carriageinwards58000
Carriageoutwards83840
Stock,1April2000-Rawmaterials225522
Work-in-progress30180
Finishedgoods194500
Plantandmachinery,atcost980000
Officeequipment,atcost385000
Rentandrates395250
Electricityandwater134400
Wagesandsalaries:
Directlabour491100
Indirectlabour240000
Administrativestaff910150
Repairstomachinery18928
Otherproductionexpenses326400
Otheradministrationexpenses198685
Additionalinformation:
（1）Stockasat30April2002:
Rawmaterials$115290;
Work-in-progress$94840;Finishedgoods$181900
（2）DepreciationwastobeprovidedforPlantandmachinery15%on
cost;forOfficeequipment20%oncost
（3）Salariesofadministrativestaffincludedanamountof$100000
paidtothefactorymanager（工場經理）.
（4）Electricityandwaterwastobeapportioned（按比例分配）as
follows:
Factory75%;Administration25%
（5）Rentandrateswastobeapportionedasfollows:
Factory80%;Administration20%
Required:
（a）Brieflyexplainthedifferencebetweendirectcostandindirectcost.
（b）Calculate（解釋）thefollowingfortheyearended31April2002.
（i）primecost（ii）totalfactoryoverheads,and（iii）productioncostofeachunitoffinishedgoods,assumingthecompanyhadproduced400000unitsoffinishedgoodsduringtheyear.
（c）Preparethetradingaccountsfortheyearended31March2002.
Accounting（1999–No.9）
ThefollowingtrialbalancewasextractedfromthebooksofRockLimited,acandymanufacturer,on30April1999:
$$
Capital338423
Machinery–atcostasat1May1998873800
–accumulateddepreciation167180
Motorvehicles–atcostasat1May1998134240
–accumulateddepreciation74280
Stockasat1May1998–Rawmaterials165300
Work-in-progress27200
Finishedgoods72910
Debtorsandcreditors12750083920
Sales2186400
Purchasesofrawmaterials936440
8%debentures（issuedin1990）200000
Bank70560
Wages60790
Salaries240680
Rentandrates（3/5office;2/5factory）243620
Sellingexpenses97163
30502033050203
Additionalinformation:
（1）Stockasat30April1999-Rawmaterials$97200
-Work-in-progress$30200
-Finishedgoods$88400
（2）DepreciationwastobeprovidedforMachinery-20%oncost;
forMotorvehicles-25%onnetbookvalue
（3）Analysisofthewagesfigurerevealed
-directmanufacturingworkers$48632
-factorymaintenanceworkers$12158
（4）Accrualsat30April1999were:
-debenture（債券loan）interest$?
-rent$4380
Youarerequiredtoprepare
（a）themanufacturingandtradingandprofitandlossaccountsforthe
yearended31March2001,a
升级会员 