Principles of Managerial Accounting · 免费预览
间接费用的少分配与多分配
由于预定间接费用分配率以估计为基础，已分配间接费用很少与实际间接费用相等；两者的差额，即少分配或多分配的间接费用，在期末结转至销货成本，或在各个存货账户之间分摊。
1. Measuring the gap
Measuring the gap
2. Closing to cost of goods sold
Closing to cost of goods sold
3. Allocating across accounts
Allocating across accounts
4. Reading the signal
Reading the signal
5. Gap classification
Actual overhead is 495,000 dollars and applied overhead is 480,000 dollars. How is the gap classified?
6. Income effect of underapplication
Closing 15,000 dollars of underapplied overhead to cost of goods sold affects the income statement how?
7. Allocation proportions
Ending balances hold 10 percent of applied overhead in work in process, 20 percent in finished goods, and 70 percent in cost of goods sold. Allocate 15,000 dollars of underapplied overhead across the accounts.
8. Persistent underapplication signal
A company is underapplied overhead three years running. What is the most likely lesson?
9. Overapplied direction
When applied overhead exceeds actual overhead, the gap is called ____ overhead. One word.
10. Allocation driver
The allocation of overhead gaps follows the proportions of applied ____ residing in each account. One word.