2017BAFS試前討論區

大家聽日考完既麻煩高抬貴手，影一影份問題卷再用下面條link講既方法比我：
我會整理好再放入資源集合入面。希望5月可以做埋個by-topic

https://docs.google.com/spreadsheet/ccc?key=0AkpD-BZ4_mwwdG1ZMk5zVHlTSkt1a1lIeC1kRHZReFE&usp=sharing

感激不盡。

以下兩份卷係特別難收倒既，但我見有人讀，幫幫手喇：
Paper 2B, 中文，英文版
如無意外Paper 1 同 2A 中英文版我聽日都收得齊，但當然你肯影比我既我無任歡迎；因為一個人影既可能咁岩佢嗰份劃花左我就睇唔清楚條題目喇

點解absorption costing 的opening inventory/ closing inventory的fixed production overheads係budgeted??

突然諗到，如果有sales mix，涉及2種products嘅targeted profit analysis應該點計？

突然諗到，如果有sales mix，涉及2種products嘅targeted profit analysis應該點計？

好似 2014 DSE paper 2 Q4 咁？

突然諗到，如果有sales mix，涉及2種products嘅targeted profit analysis應該點計？

Unit contribution margin of the sales-mix * Qty of the mix - Fixed cost = Total Target profit

未必考到呢個程度

點解absorption costing 的opening inventory/ closing inventory的fixed production overheads係budgeted??

因為你個Actual overhead 未到Period end 都唔會知，你during the year 做accounting 既時候都係用緊Budgeted rate 去allocate overhead

點解absorption costing 的opening inventory/ closing inventory的fixed production overheads係budgeted??

因為你個Actual overhead 未到Period end 都唔會知，你during the year 做accounting 既時候都係用緊Budgeted rate 去allocate overhead

但當有actual data
Opening/ closing inventory既fixed production overheads 都照係budgeted?
點解唔用actual absorption rate 去入（既然已知actual date)?

各位加油
利申未考過

點解absorption costing 的opening inventory/ closing inventory的fixed production overheads係budgeted??

因為你個Actual overhead 未到Period end 都唔會知，你during the year 做accounting 既時候都係用緊Budgeted rate 去allocate overhead

但當有actual data
Opening/ closing inventory既fixed production overheads 都照係budgeted?
點解唔用actual absorption rate 去入（既然已知actual date)?

聽日就考既話，建議你唔好理住；

DSE既Costing完全唔洗學entries所以比較難明呢點；

Mixed cose入面 點計返fixed cost同variable cost係幾多？

冇人2b中文

Mixed cose入面 點計返fixed cost同variable cost係幾多？

假設：
做1000件，Total Cost = $90,000
做5000件，Total Cost = $160,000

設$V = Variable cost per unit, $F = Fixed cost
V x 1,000 + F = $90,000
V x 5,000 + F = $360,000

Solving the above,
F = $22,500
V = $67.5

冇人2b中文

前面好似有人有
訓啦。

冇人2b中文

前面好似有人有
訓啦。

其實2b係咪背就得

Mixed cose入面 點計返fixed cost同variable cost係幾多？

High low method, 不過用maths聯立方程易理解

FC+(highest quantity)*VC=mixed cost of highest quantity

FC+(lowest quantity)*VC=mixed cost of lowest quantity

加油啊各位

2016dse

點解absorption costing 的opening inventory/ closing inventory的fixed production overheads係budgeted??

因為你個Actual overhead 未到Period end 都唔會知，你during the year 做accounting 既時候都係用緊Budgeted rate 去allocate overhead

但當有actual data
Opening/ closing inventory既fixed production overheads 都照係budgeted?
點解唔用actual absorption rate 去入（既然已知actual date)?

個人認為呢個係cut左job costing既後果 搞到難明左
Concept上要用budgeted fixed overheads去計POAR再absorb落去成為product cost一部份
雖然係COGS做完under/over absorption之後overall個fixed overheads會變番同actual一樣 但你唔用POAR既話closing inventory會唔岩

各位加油
account 既小心啲計數
mgt 既爆多啲野寫

祝大家奪星而回

大家加油

幾時出mc ans