CMA考试新考纲官方-partone31.ppt

CMA考试新考纲官方-partone31
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实际、正常和标准成本法
Actual, Normal, and Standard Costing
正常成本法
四个步骤
调整产础法
分离点的销售价值法 – 案例
Joint products – share a portion of the production process and have relative the same sales value
By products – have a relatively minor value to main products
Market-based Methods of Allocation Joint Costs to Joint Products
Sales value at split-off method – example, page 211
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联产品和副产品成本法
Joint Product and By-Product Costing
市场基础法
毛利（不变毛利率）法 – 案例
净可实现价值法 – 案例
Market-based Methods of Allocation Joint Costs to Joint Products
Gross profit (constant gross margin percentage) method – example, page 212
Net realizable value method – example, page 213
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物理指标法
物理指标法 – 案例
Physical Measure Methods of Allocating Joint Costs to Joint Products
Physical measure methods – example, page 214
联产品和副产品成本法
Joint Product and By-Product Costing
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联产品和副产品的会计处理
所有能看作制造成本的联成本都分配给联产品
副产品采用两种不同的方法进行处理：资产确认法和收入法
Accounting Treatment of Joint Products and By-products
All joint cost considered manufacturing cost should be allocated to joint products
By products accounted for in two ways: asset recognition approach, revenue method
联产品和副产品成本法
Joint Product and By-Product Costing
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第二节：成本制度
Topic 2: Costing System
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分批成本法与分步成本法
Job Order versus Process Costing
分批成本法 – 给特定批次，成本可以轻易地追溯给产品、项目或服务
分步成本法 – 给同质的产品，不需要将产品追溯给特定的单个产品或服务
Job (order) costing – to specific job, cost can be easily tracked to the product, project or service
Processing costing – to identical units, not necessary to track costs to a specific unit of product or service
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分批成本法与分步成本法
Job Order versus Process Costing
分批成本法
基本步骤 – 案例
损耗 – 不可接受的材料或产品，被丢弃或削价处理，正常和非正常损耗，正常损耗可以是直接成本或间接成本，非正常损耗材分配给损失帐户，公式
Job Costing
basic steps – page 221, example
Spoilage – unacceptable material or good, discarded or sold at disposal value, normal a