2017年ACCA-F2知识要点汇总（精简版4）
来源 :中华考试网 2017-01-26
中output = 920 units
Step 1: determine output and losses
$
Actual loss 1000 units – 920 units 80
Normal loss 1000 units x 10% 100
Abnormal gain 20
Step 2: calculate cost per unit of output and losses
Costs incurred = $4,500 = $5 per unit
Expected output 900 units
Step 3: calculate total cost of output and losses
$
Cost of output 920 units x $5 4600
Normal loss 0
Less: abnormal gain 20 units x $5 (100)
Total cost 4500
Step 4: complete accounts
Process account
Unit
$
Unit
$
Cost incurred
1000
4500
Normal loss
100
0
Abnormal gain
20 x $5
100
Output(finished goods a/c)
920 x $5
4600
1000
4600
1000
4600
Abnormal gain account
Unit
$
Unit
$
Profit/loss account
20
100
Process account
20
100
20
100
20
100
Example 2:
Period 1: costs of input to a process = $29070
Inputs = 1000 units
Outputs = 850 units
Normal loss = 10%
Period 2: costs of input = $29070
Inputs = 1000 units
Output = 950 units
There are no units of opening or closing inventory
Solution:
Step 1: determine output and losses
Period 1: Units
Input 1000
Actual output 850
Actual loss 150
Normal loss 100 1000 units x 10%
Abnormal loss 50
Period 2: Units
Input 1000
Actual output 950
Actual loss 50
Normal loss 100 1000 units x 10%
Abnormal gain 50
Step 2: calculate cost per unit of output and losses
Cost incurred = $29,070 = $32.30 per unit
Expected output 900 units
Step 3: calculate total cost of output and losses
Period 1:
$
Cost of output 850 units x $32.50 27455
Normal loss 0
Abnormal loss 50 units x $32.30 1615
Total cost 29070
Period 2:
$
Cost of output 950 units x $32.30 30685
Normal loss 0
Less: Abnormal gain 50 units x $32.30 (1615)
Total cost 29070
Process account
Unit
$
Unit
$
Period 1
Normal loss
100
0
Cost of input
1000
29070
Output(finished goods a/c)
850 x $32.30
27455
Abnormal loss
50 x $32.30
1615
1000
29070
1000
29070
Unit
$
Unit
$
Period 2
Normal loss
100
0
Cost of input
1000
29070
Output(finished goods a/c)
950 x $32.30
30685
Abnormal gain
50 x $32.30
1615
1050
30685
1050
30685
Abnormal loss or gain account
Unit
$
Unit
$
Abnormal loss
1615
Abnormal gain
1615
1615
1615