亨格瑞管理会计英文第15版练习答案解析.doc

亨格瑞管理会计英文第15版练习答案解析.doc

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CHAPTER4

COVERAGEOFLEARNINGOBJECTIVES

LEARNINGOBJECTIVE

FUNDA-

MENTALASSIGN-MENT

MATERIAL

CRITICALTHINKINGEXERCISESANDEXERCISES

PROBLEMS

CASES,EXCEL,COLLAB.&INTERNETEXERCISES

LO1:

Describethepurposesofcostmanagementsystems.

31,34

50

LO2:

Explaintherelationshipbetweencost,costobject,costaccumulation,andcostassignment.

45

56

LO3:

Distinguishbetweendirectandindirectcosts.

A1,B1

36,37,38,39,44

45,49

56

LO4:

Explainthemajorreasonsforallocatingcosts.

B2

33,41

46

54

LO5:

Identifythemaintypesofmanufacturingcosts:

directmaterials,directlabor,andindirectproductioncosts.

36,37,38,39

LO6:

Explainhowthefinancialstatementsofmerchandisersandmanufacturersdifferbecauseofthetypesofgoodstheysell.

A2

57,60,61

LO7:

Understandthemaindifferencesbetweentraditionalandactivity-basedcostingsystemsandwhyABCsystemsprovidevaluetomanagers.

A3,A4,B3,B4

33,40,41,42

48,49,50

55,56,57,58,59,60,61

LO8:

Useactivity-basedcostinformationtomakestrategicandoperationalcontroldecisions.

A4,B4

32,37,43

48,49,50

55,56,60

CHAPTER4

CostManagementSystemsandActivity-BasedCosting

4-A1 （20-30min.）

SeeTable4-A1onthefollowingpage.

4-A2（25-30min.）

1. MerchandiseInventories,1,000devices@$97 $97,000

2. Directmaterialsinventory $40,000

Work-in-processinventory 0

Finishedgoodsinventory 97,000

Totalinventories $137,000

3.

NILEELECTRONICSPRODUCTS

StatementofOperatingIncome

FortheYearEndedDecember31,20X9

Sales（9,000unitsat$170） $1,530,000

Costofgoodssold:

Beginninginventory $0

Purchases 970,000

Costofgoodsavailableforsale $970,000

Lessendinginventory 97,000

Costofgoodssold（anexpense） 873,000

Grossmarginorgrossprofit $657,000

Lessotherexpenses:

selling&administrativecosts 185,000

Operatingincome（alsoincomebeforetaxes

inthisexample） $472,000

技术资料专业整理

TABLE4-A1

STATEMENTOFOPERATINGINCOME OPERATINGINCOMEBYPRODUCTLINE

EXTERNALREPORTINGPURPOSE INTERNALSTRATEGICDECISIONMAKINGPURPOSE

Custom Large Small

Detailed Std. Std. CostType,AssignmentMethod

Sales $155,000 $30,000 $45,000 $80,000

Costofgoodssold:

Directmaterial 40,000 5,000 15,000 20,000Direct,DirectTrace

Indirectmanufacturing 41,000 28,0001 5,000 8,000Indirect,Alloc.–Mach.Hours

  81,000 33,000 20,000 28,000  

Grossprofit 74,000 （3,000） 25,000 52,000  

Sellingandadministrativeexpenses:

Commissions 15,000 1,500 3,500 10,000Direct,DirectTrace

Distributiontowarehouses 10,400 1,0002 3,000 6,400Indirect,Allocation-Weight

Totalsellingandadmin.expenses 25,400 2,500 6,500 16,400  

Contributiontocorporateexpenses

andprofit 48,600 $（5,500） $18,500 $35,600  

Unallocatedexpenses:

Administrativesalaries 8,000        

Otheradministrativeexpenses 4,000        

Totalunallocatedexpenses 12,000        

Operatingincomebeforetax $36,600        

1Totalmachinehoursis1,400+250+400=2,050.Indirectmanufacturingcostpermachinehouristhen$41,000÷2,050=$20.Theallocationtocustomdetailedis$20×1,400machinehours=$28,000.

2Totalweightshippedis25,000kg+75,000kg+160,000kg=260,000kg.Indirectdistributioncostsperkilogramisthen$10,400÷260,000kg=$0.04.Theallocationtocustomdetailedis$0.04×25,000kg=$1,000.

技术资料专业整理

4. ORINOCO,INC.

StatementofOperatingIncome

FortheYearEndedDecember31,20X9

Sales（9,000unitsat$170） $1,530,000

Costofgoodsmanufacturedandsold:

Beginningfinishedgoodsinventory $0

Costofgoodsmanufactured:

BeginningWIPinventory $0

Directmaterialsused 530,000

Directlabor 290,000

Indirectmanufacturing 150,000

Totalmfg.coststoaccountfor $970,000

Lessendingwork-in-

processinventory 0 970,000

Costofgoodsavailableforsale $970,000

Lessendingfinishedgoodsinventory 97,000

Costofgoodssold（anexpense） 873,000

Grossmarginorgrossprofit $657,000

Lessotherexpenses:

sellingandadministrativecosts 185,000

Operatingincome（alsoincomebeforetaxes

inthisexample） $472,000

5. Thebalancesheetforthemerchandiser（Nile）hasjustonelineforinventories,theendinginventoryoftheitemspurchasedforresale.Thebalancesheetforthemanufacturer（Orinoco）hasthreeitem