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实例.doc 要求:一、确定成本计算对象,并据此设置有关成本核算总分类账和明细分类账 公司以( 1 )为成本计算对象; 二、归集和分配本月发生的要素费用 1、编制材料费用分配表,并据此编制记账凭证; 材料费用分配表(注:450元水费不在这里分配) 2019 年7月 单位:元 应借科目 直接计入金额 分配计入金额 合计 产品产量(吨) 分配率 分配金额 基本生产成本 高炉灌浆料 ( 2 ) ( 3) ( 4 ) 烧嘴浇注料 小计 辅助生产成本 运输车间 制造费用 合计 ( 5 ) 材料费用分配的会计分录;(科目形式:一级科目--成本计算对象--成本项目;一级科目--二级科目--三级科目;金额单位:元) 借:( 6 ) ( 7 ) ( 8 ) ( 9 ) 贷:( 10 ) ( 11 ) ( 12 ) ( 13 ) 2、编制职工薪酬费用分配表,并据此编制记账凭证; 3、编制外购动力费用分配表,并据此编制记账凭证; 4、编制折旧费用分配表,并据此编制记账凭证; 5、编制财产保险费用摊销表,并据此编制记账凭证; 6、编制其它费用汇总分配表,并据此编制记账凭证。 三、归集和分配辅助生产费用 1、编制辅助生产费用明细账;2、编制辅助生产费用分配表;3、编制会计分录。 四、归集和分配基本生产车间制造费用 1、编制制造费用明细账;2、编制制造费用分配表;3、编制会计分录。 五、计算完工产品成本和在产品成本 1、高炉灌浆料的产品成本明细账(或产品成本计算单);2、烧嘴浇注料的产品成本明细账(或产品成本计算单)。 六、结转完工产品成本
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皮皮学刷刷变学霸
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相关题目：
【单选题】volunteer committee
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autocratic
B.
democratic
C.
free-reign
查看完整题目与答案
【简答题】把左右栏相对应的句子匹配起来。 (     ) 1. This is my room. (     ) 2. What would you like? (     ) 3. I like Chinese food. (     ) 4. Is she in the study? (     ) 5. How many gifts are there? (     ) 6. Merry Christ...
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视准轴水平
D.
视准轴与圆水准器轴垂直
查看完整题目与答案
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B.
．趋性
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．感性
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