Principles of Managerial Accounting · 免费预览
订单成本制的会计分录
订单成本循环采用一套标准的会计分录术语，贯穿从采购材料、分配制造费用、完工、销售，直至期末结清制造费用差额的全过程。
1. The entries in sequence
The entries in sequence
2. Completion and sale
Completion and sale
3. A full mini-cycle illustrated
A full mini-cycle illustrated
4. Why the vocabulary is standardized
Why the vocabulary is standardized
5. Direct materials entry
Requisitions send 34,000 dollars of direct materials and 4,000 dollars of indirect materials to production. Which entry records the requisition?
6. Overhead application entry
Applying overhead of 80,000 dollars at the predetermined rate is recorded how?
7. Overhead account at closing
At period end, the manufacturing overhead account holds 88,000 dollars of debits and 84,000 dollars of credits. What closing entry is needed?
8. Finished goods meaning
After the cycle's entries post, the finished goods account holds which costs?
9. Overhead control credit source
Credits to the manufacturing overhead account during the period come from overhead ____ to jobs. One word.
10. Completion transfer accounts
Job completion moves cost from work in process to ____ goods. One word.