‘Ba bit alu vio ie Tinh trang Hoan thanh vio ie ‘Théi gian thye ign biém iém Cau héi 1 ‘Thi ty, 28 Thang chin 2022, 5:33 PM 198 hoan thanh Thiet, 28 Thang chin 2022, 5:37 PM 4 pnut2gity +5,00/15,00 10,00 cia 10,00 (100%) rong céng thc tinh ty 18 chi ph sn xust chung wée tinh dvge xc dnh true, chi phi sn xubt chung usc tinh hang nm chia cho mite host déng hang nam dy kién cia co sé phan bé, o8 thé le: chon mgt a. Gitr may. b. Bat kj co si phan bé nao durge néu trong c&u. Chi phi nhin cfg tre tgp. 4. Git cOng lo dng tre tp.Cau hei 2 ir 00 cba cau héi 3 Ki todn chi ph (Cost accountng) én quan dé vide do zémg, gh chép va bdo co vk (chon mat Chi phi twong la. b. Quyét gin ké ton quart Qua tri sén su 4. Chi phi san pdm, Dong chi ph trong hg théng tinh gid than theo don at hang: (Chon mot Bit abu ngay kh phdt sinh nghiép vu ban hang. . La cd thiét a8 chun bj bdo cdo gid thanh san phim hoa than, Bat abu véi sin phim dé dang va kt thi voi thah phim 4. Song song v6i dng hign vat eda nguyén vat Iu Khi ching duc ché bid than sn phd hod thant,Cau hoi 4 ir 00 cba Cau héi 5 Co sé lam can ci phn b& chi phi sn xudt cho phidu chi ph theo don dt hang li: (chon mat 1 Phibu yéu edu nguyén vat iu, phibu chdm eBng vty Wb chi phi sn xudt chung use tinh »b, Phibu you edu nguyén vat gu, bang thanb tod Luong va V1 eh phi sin wut chung wee tinh, (Ha don, piu chm cfg vat I chi phi sn xubt chung uéc tn 4. Phibu yéu cdu nguyen vat iu, phibu cham o8ng va chi phi sn xubt chung thye Gong ty M hoa thanh don dat hang s6 26 v6 chip la $4,500 va sau 66 ban thu ibn ngay voi gid $7,000. But ton nha hi ls (Chon mg ‘No Thanh phim $7,000 va G6 San phim a& dang $7,000. No khodn phal thu $7,000 va C6 Daan thu barn hang $7,000. No Thanh phim $4,500 va G8 San phdm a& dang $4,500. No Gia vén hang bn $7,000 va C6 Thanh phim $7,000.Cau hei 6 ir 00 cba Cau héi 7 \Va0 cub nm, mot cBing ty €6 s8 du No $1,200 trong TK Chi ph sn xust chung. Cong ty tye hign bit tod éibu chin bing ch (chon mat hi Ng Phan bé chi phi sin xubt chung $1,200 va ghi C6 Chi phi sin xubt chung $1,200. ._ GhiNg Gia vén hang ban $1,200 va ghi C6 Chi phi sn xudt chung $1,200. 6. Khdng on du chinh 4. GhiNg Chi ph san xudt chung $1,200 va gh C& Chi phi sia ut chung $1,200 M@t cng ty cd nhibu kha nding str dung h6 théng 8 than theo don dat hang nbs: (Chon mg San xuSt sin phim ln tye. b. San mudt cic sin phim c6 dc tinh dc dao. 16. Sir dng moth théng kibm Ke nh 4 San nudt mat kh6i rong lan cée sin phim twong ty.Cau héi Trong Céng ty C, t7 18 chi phi san xudt chung uéc tinh duge xéc dinh truéc la 80% chi phi nhan cng trye tiép. Trong thang, Cdng ty C 8 phat on $210.00 eh ph nn ede sn ul ong 6881800004 ma ng uve pv $000 ann cng tp. Cn Pon Zul chung tye pth 200000 Me cpt en ult chung age gh No San phan chon mot a. $160,000 b. $168,000 ©. $200,000 6 $144,000.Cau hei 9 ir 00 cba Cau hai 10 “Trong he thing ke khal hung xuyn hang tn kno, khi mua nguyén vat liu, cBng ty ghi cc chi phi mua nguyen vAt lu vio bén No tai kod: (chon mot 8 Nauyén vatiew b. San phim dé dang, c. Mua hang 6. Mua nguyéa vate Cong ty sir dung hg théng tin gid than theo don at hang 5 tinh gié than sn phd hon thant: (chon mot a. Tir*Phiu chi phi theo don aat hang” ._ Bling eich céng chi phi nquyén vat gu rye tép duge sir dng, nhn céing tye tép phat sinh va chi phi sn xu chung phat sin, ‘&.Tirtaikhoan San phim d6 dan, 6. Tir ikon Gid vbn hang banCau hei 11 ir 00 cba cau héi 12 “Td tzong nhan cong tne tiép sn xubt duge phin bb cha céo den At hang, Ditton ghi No vo tl khodn (chon mat ‘a. Nhdn cong san xu va ghi C6 San phbm 46 dang. b._Nhdn cGng sin xu va ghi C6 Chi ph sin xubt chung, ©. Chiphi san xu chung va ghi C6 Nhfn cing sn xubt San phim a dang va ghi Cé Nh&n cng san xu (Chi phi sin xu chung phn Dé thiéu nu (Chon mg Chi phi san xu chung tye té16n hon chi phi sn nud chung 4 phan bd. Chi phi san xu chung thy té bing v6t chi ph sn xubl chung d& phn b8, © Chi phi san ust chung thie t8:nhé hom chi ph sn xubt chung 68 phan b8. 6. TYI6 duge xée dinh tude bing véi tj 1 the 18Cau hei 13 il 00 cba Nguyén vat igu duge phan bé cho mét don dt hang hi (chon mat a. Mua vat ig b. Bon dét hang duge ban. fe. Nh@n dive vat liu ty nha cung ofp 4. Xudt kho nguyén vat iu “Trong h8 thing tinh gid than theo don d&t hang, ghi nguyén vat eu sir dung, but ton nao sal (Chon mg C6 Nguyén vot b._Ng Chi phi sin xudt chung No Thanh phim. &.No-Siin phd 0 dang.Cau hei 15 dn 100 cba Chon met 190 Nha ctng sin nut ‘Tién tuong cia tao dng sn wut trong nh may khi phat sinh dec ghi Ne al khodr: Luong sin xu pha te Chi phi luong sn xubt San phim a& dang, BACH KHOA E-LEARNING Weasite LEN HE pa HCMUT 9 268 BK Myak ¢3 wxsi ae‘Copyright 2007-2022 BKEL - Phat trién dya trén Moodle