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Chapter 2
(Cost) (Unexpired Cost) (Expired Cost) (Expense) (Loss)
2-1
(Cost Object) (Traceability) (Direct Cost) (Indirect Cost)
2-2
(1) (2) (3) ()
(Product Cost) (Inventoriable Cost) (Direct Material) (Direct Labor)
() (Manufacturing Overhead) (Factory Overhead) (Indirect Manufacturing Cost)
() $1,000 $1,200 $600
(Period Cost) (Operating Expense)
()
(Cost Driver) (Cost Behavior) (Variable Cost) (Fixed Cost) (Semi-Variable Cost) ()
$400
2-3
$30,000
2-4
(Mixed Cost) ($10,000) ($50 )
2-5
(Payroll)(Work-In-Process)(Finished Goods) ()
1. ()
2. (Payroll)
2. ()
3.
3. () ()
4.
4. ()
5. (Finished Goods)
6. (Finished Goods)
(2-3) (2-5) (2-9)
()
() (2-4) (2-62-10) ()
()2-6
()
()
(Manufacturing Cost)
(Cost of Goods Manufactured)
(Cost of Goods Sold)
2-7
2-12 ()
2-12 ()
2-12 ()
2-12 ()
2-12 ()