本會計(STUT)考題 成本會計期中考(STUT) 98/11/11 1

誌 崇 教授
1. 簡答題(3 小題，共 30 分)
材料完工程度 100% 100%

1) 工成本

(2) 初在製

3) 請舉三例說明財務績效指標、非財務績效指標 初在製

2. 大興公司生產單一產品，民國 98 年 10 月有關資料如下： （15 分） 0 月份投

(1) 製造成本$2,000,000，製成品成本 $1,840,000
0 月份投
(2)
(3) 期初在製品存貨 $240,000，為期末在製品存貨的 60% 料
(
4) 期末材料存貨 $200,000 工成本
(
5) 期初材料存貨為本期購料的 25% 2.) 10 月
(
6) 期初製成品存貨 $272,000，相當於期末製成品存貨的 85% . 試用平
請
計算： . 試用先
(1) 加工成本
(2) 製成品成本 1) 期初
(3) 銷貨成本
2) 本期
3. 大亞公司民國 98 年 10 月有關資料如下：

甲)
. Cost a
(乙) 製造費用採直接人工小時分攤，每小時分攤率＄13
(
丙) 10 月直接材料成本為 $11,375,000
inished
丁)
直接材料 直接人工 已分攤製造費用 ork in P
＃101 20％ 10％ 10％
＃102 15％ 30％ 30％ aterials

＃103 25 ccrued
(
戊) 無期初在製品 ccounts
試
ccounts
分別計算此三批產品成本（請列出計算過程） （15 分）
ales……
4. 大東公司採分步成本制度，其第二生產部 3 月份生產資料如下：
(1.)在製品資料 期初 期末 Additional information:
單位數 1,000 單位 2,000 單位 (a) All sales are on account.
材料完工程度 50% 60% (b) The accounts payable account is used for the purchase of materials and
supplies only.
(c)
工成本完工程度 Dunmore’s Cost of Goods Sold is 70% of sales.
(d) At the end of September, the work in process account had $2,000 of
materials, $6,000 of direct labor, and $3,000 of factory overhead charged
部轉入成本
to it.
(e) Actual factory overhead costs for September were:
料 Supplies………. $20,000
Indirect labor…. 55,000
工成本 Depreciation….. 10,000
Insurance……… 2,000
2.)本月生產成本投入：前部轉入成本
Miscellaneous… 13,000
( (f) Materials and supplies purchased on account were $65,000.
3.)本月前部轉入 5,000 單位，轉出 4,000 單位
Required: Using T accounts, determine:
. 試用平均法計算本月從第二生產部轉入下一生產部之成本金額
(1) Materials issued to production
(2) Direct labor
. 試用先進先出法計算本月從第二生產部轉入下一生產部之成本金額
(3) Total factory overhead
(4) Cost of goods manufactured
(5) Cost of goods sold
5. 大大公司採分步成本制度，其甲生產部 10 月份生產資料如下：
(6) Payment of accounts payable
(1.)在製品資料 期初 期末 (7) Collection of accounts receivable
單位數 1,500 單位 2,000 單位
1
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本會計(STUT)考題

誌 崇 教授
(8) Payment of payroll （20 分）

7. The Following information pertains to the Rayburn Company: 3) Assu

Account Balances (4) Com

Beginning Ending
8. American Chair Company uses a process cost system with an average
inished Goods………………………..
cost flow assumption. The following
0 production
? data are available for
January:
ork in Process………………………..
Production Data: 0 ?
Cutting
aterials………………………………..100,000
Units in Work in Process, Jan. 1 ? 100
(100% as to Materials, 80% as to Conversion)
(a) Rayburn Company received a shipment of $25,000 of Unit Started in Cutting Department 600
purchased materials on January 5. Units Transferred to Finished Goods 500
(b) A total of $31,000 of direct materials were requisitioned in Units in Work in Process, Jan. 31 200
January at Rayburn Company, consisting of $2,510 for Job (100% as to Materials, 20% as to Conversion)
5574, $24,070 for Job 5575, and $4,420 for Job 5576.
(c) Indirect material totaling $6,000 were requisitioned during
January at Rayburn Company Cost D
(d) Rayburn’s direct labor time tickets from January total $1,568
for Job 5574, $22,832 for Job 5575, and $2,600 for Job 5576. Work in
Indirect labor totals $4,000.
(e) Rayburn Company calculates factory depreciation of $4,929 Materia
and expired factory insurance of $416 for the month.
(f) Rayburn Company has determined that the strongest relation Conver
ship is between machine hours and factory overhead, in
addition to the 30 machine hours for Job 5574, 250 hours for Cost ad
Job 5575 and 50 hours for 5576, for a total of 330 hours used
in January. Materia
(g) Rayburn Company completed Jobs 5574 and 5575.
(h) On January 27, Rayburn Company shipped Job 5575 to Conver
customer. The sales price was $70,000.

equired
equired:
(1) Computing the Unit Cost for Cutting Department. (5 分)
(1) Computing the Total Cost of Job 5574, Job5575, and Job5576 （6 (2) Prepare Journal entry to record the transfer of cost from the Cutting
分） Department to the Finished Goods (5 分)
(3) Assuming the American Chair Company uses a process costs system
with FIFO cost flow assumption.
2) Prepare journal
(a) Computing
entries required
the Unit
forCost
(g), and
(5 分)
(h) transactions
(b) Prepare Journal entry to record the transfer of cost from the
Cutting Department to the Finished Goods (10 分)