:

()

:
(i)
(ii)
(ii)
(iv)

6








(Horngren etal.2009,p.53)

10


(Horngren etal.2009,p.53)

11


(MINICountryman)
24

12


(A)
(B)
(C)
(D)

13


(i) ()
(ii) ()

14








(i)
(ii)

15


16


17


18


19


20


21


$10

22


(A)

(B)


(C)
(D)

23

2010

$750,000(
)
$300,000()
$400,000()
$300,000

:
(A)$700,000 (B)$750,000
(C)$1,050,000 (D)$1,750,000
24

2011

$200,000
$40,000
$80,000
$400,000
$20,000
$380,000

(A)$320,000 (B)$240,000
(C)$200,000 (D)$280,000
25


(A)$800,000 (B)$780,000
(C)$420,000 (D)$400,000

26


( + +
(
)
)

(+ +
)

27


(
)
()

28


(A)
(B)

(C)

(D)

29


(A)
(B)
(C)
(D)

30


(A)

(B)
(C)
(D)

31


(A)
(B)
(C)
(D)

32


33


34






(i)
(ii)

35


(Horngren et al. 2009, p. 125)

36


(A)
(B)
(C)
(D)

37


+

+

+

38


39

1.
2.
3.
4.
5. :
(i)
(ii) :
*

40


(A)
(B)
(C)
(D)

41


(A)
(B)
(C)
(D)

42


43


44


45


46


47

()

48


1 D A
2 F B
3 E C
4 A D
5 C E
6 B F

49


()

50


51


(A)
(B)
(C)
(D)

52


/ /
=

53


$ $
1,600,000 1,550,000
1,200,000 990,000
2,160,000 1,870,000
*

$2,160,000
$1,200,000 =$1$1.8

54




*
()

55


6,000
30,000
200,000

$8,000,:
(A)$208,000 (B)$207,120
(C)$200,000 (D)$192,000
56

()

$1,900,000 $3,300,000
$1,500,000 $2,200,000
120,000 180,000
40,000 180,000

958
$48,000 $60,000
$15,000 $16,000
1,200 1,400
2,000 1,000

57

()

$2,200,000 $3,800,000
56,000
$1,800,000

(a)

(b) 958

(c)
58

()

(a)
$1,900,000
= $47.5
40,000

$3,300,000
= $1$1.5
$2,200,000

59

()

(b) 958
$
(2,000 *$47.5) 95,000
($16,000*1.5) 24,000
958 119,000

60

()

(c)

$2,200,000 $3,800,000

56,000*$47.5 $2,660,000
1,800,000*1.5 $2,700,000
() ($460,000) $1,100,000

61

()

$9,000,000 $6,300,000
$800,000 $3,000,000
30,000 150,000
150,000 22,000

489
$13,000 $2,800
$500 $1,050
20 40
140 8

62

()

$11,800,000 $7,800,000
$940,000 $3,900,000
210,000 33,000
* 489125

:
(a)

(b) 489
(c) 489
(c)
63

()

(a)
$9,000,000
= $60
150,000

$6,300,000
= $1$2.1
$3,000,000

64

()

(b) 489
$
(140 *$60) 8,400
($1,050*2.1) 2,205
489 10,605

65

()

(c) 489
$
13,000
2,800
500
1,050 17,350

(140 *$60) 8,400
($1,050*2.1) 2,205 10,605
27,955

489 $27,955/125 = $223.64

66

()

(d)

$11,800,000 $7,800,000

210,000 *$60 $12,600,000
$3,900,000*2.1 $8,190,000
() ($800,000) ($390,000)

$800,000+$390,000=$1,190,000
67

(1)D (12)D
(2)D (13) 1 D
(3)C 2 F
(4)C 3 E
(5)B 4 A
(6)D 5 C
(7)D 6 B
(8)B (14)C
(9)C (15)1.8
(10)D (16)D
(11)C

68

Burgstahler,D.,Horngren,C.,Schatzberg,J.,Stratton,W.,&Sundem,
G.(2008).IntroductiontoManagementAccounting,14thed.
UpperSaddleRiver:PrenticeHall.Chapters2,3&1214.

Drury,C.(2008).ManagementandCostAccounting,7thed.London:
SouthWesternCengage Learning.Chapters24.

Horngren,C.T.,Datar,S.M.,Foster,G.,Raian,M.&Ittner,C.(2009).
CostAccounting:AManagerialEmphasis,13thed.UpperSaddle
River:PrenticeHall.Chapters2,4,10&14.

Lucey,T.(2009).Costing,7thed.London:SouthWesternCengage
Learning.Chapters9,12&18
69