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.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
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