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    Jimmy Brown
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    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    22 views34 pages

    Material Nemelt

    Uploaded by

    Jimmy Brown

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 34

    2

    . :






    .



    .

    -
    .


    40000,
    35000, /
    1/2, 1/4 / -
    4000, 1000

    3.51,
    17020, 32400,
    19800 .

    1.

    40000 40000

    35000
    - / /
    1/2
    //
    1/4
    4000

    1000 40000

    2.
    - =35000+4000*1/2=37000
    = 35000+4000*1/4=36000

    3.
    -
    140400 3.51
    140400/(40000-1000) 3.60
    -

    17020
    17020/37000=0.46

    32400
    32400/36000=0.90

    19800
    19800/36000=0.55

    209620
    5.51

    4.

    - 35000*5.51=192850
    - :
    4000*3.60=14400
    4000*1/2*0.46=920
    4000*1/4*0.90=900
    4000*1/4*0.55=550

    209620




    17020 8000
    - 40000
    .
    .

    1.

    40000

    8000 48000
    -
    44000
    - / /
    1/2
    //
    1/4
    4000 48000

    2.
    - =44000+4000*1/2=46000
    = 44000+4000*1/4=45000

    3.
    -
    140400 3.51
    140400/(40000+8000) 2.925
    -

    17020
    17020/46000=0.37

    32400
    32400/45000=0.72

    19800
    19800/45000=0.44

    209620
    4.455

    4.
    - 44000*4.455=196020
    - :
    4000*2.925=11700
    4000*1/2*0.37=740
    4000*1/4*0.72=720
    4000*1/4*0.44=440
    209620






    2
    .


    /FIFO/



    /, ,/



    .
    .
    :

    .

    = + 2 * -


    = +2 *-


    -



    .


    .

    .

    1- +

    2
    .
    - 100% , - 40%
    20000 . 300000 -
    , 26000- , 34000-
    , 360000- .
    8- 900000- ,
    199800- , 320380-
    . 100000 .
    90000 .
    10000 , 18000
    - .
    - 100%- ,
    60%- .
    2000

    - .

    1. .

    -1

    100%
    40%

    20000
    100000

    90000

    2000

    10000

    -2

    18000

    120000

    100%
    60%

    120000

    2.
    = 90000+2000+18000*100%= 110000
    = 90000+2000+18000*60%= 102800

    3.

    300000

    26000

    34000

    900000

    10.9091

    199800

    2.1965

    320380

    3.4473

    1780180

    16.5528

    4.

    /
    -

    16.5528

    1489752

    /90000*16.5528/
    -2
    -


    16.5528

    33105.6

    10.9091

    196363.8

    /2000*16.5528/
    -

    /18000*100%*10.9091/
    -

    2.1965

    23722.2

    /18000*60%*2.1965/
    -

    3.4473
    /18000*60%*3.4473/
    1780180

    37230.8






    .


    90000*16.5528= 148752

    .




    2

    .
    :
    .

    .

    1
    ,
    2-
    .


    .

    1- ,
    2-
    .



    .
    1 2
    /
    , /
    .




    .

    = 1+

    - 80000-
    5000
    . -
    5000 60% 15000- , 24000-
    . 1489.752
    90000 .
    420097-
    672000- .
    80000
    - - 70%-
    10000 .
    5000

    - .

    1.

    -1

    60%

    5000

    90000

    80000

    5000

    95000

    70%

    10000

    95000

    2.
    = 80000+10000*70%= 87000

    3.
    -1

    80000

    80000/5000=16

    -
    1489752

    16.5528

    1569752

    16.5237

    15000
    24000

    42097

    5.0011

    672000

    2700849

    30.4428


    95000-5000=90000

    1569752/90000=17.4417

    4.
    -

    2435424

    80000*30.4428
    -2

    174417

    10000*17.4417

    35008

    10000*70%*5.0011

    56000

    10000*70%*8
    2700849

    2435424

    2435424

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