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江城公司2020年3月第一車間生產(chǎn)A.B兩種產(chǎn)品分別為500件。400件,共同耗用原材料5050千克。實(shí)際單價(jià)10元/千克;共同耗用3960千克。實(shí)際單價(jià)2元/千克,已知A.B兩種產(chǎn)品的原材料定額分別為6千克/件,5千克/件。燃燒消耗定額分別為4千克/件,5千克/件, 1編制分配原材料費(fèi)用的記賬憑證 2編制分配燃料費(fèi)用的記賬憑證
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材料分配率是5050*10/(500*6+400*5)=10.1
A產(chǎn)品分配500*6*10.1=30300
B產(chǎn)品分配400*5*10.1=20200
2022 09/27 15:35
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2022 09/27 15:36
燃料分配率是3960*2/(500*4+400*5)=1.98
A產(chǎn)品分配500*4*1.98=3960
B產(chǎn)品分配400*5*1.98=3960
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暖暖老師 
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2022 09/27 15:36
借生產(chǎn)成本-A產(chǎn)品30300+3960
-B產(chǎn)品20200+3960
貸原材料
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