成本核算实例

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東莞維信五金塑膠制品有限公司 ----產品銷售損益分析表 部門:產二部 客戶名稱 批號 型號 类别 銷售收入 數量 單價(USD) 74.00 74.00 74.00 178.80 68.00 106.00 178.80 106.00 46.80 46.80 46.80 46.80 46.80 34.00 24.80 106.00 123.20 34.00 24.80 106.00 123.20 34.00 24.80 106.00 123.20 转一部未出 转一部未出 转一部未出 0 232.00 56.00 111.20 174.40 66.40 58.40 11,600 2,800 14,400 3,558 2,442 4,382 350 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 金額(USD) 7,030 7,030 7,030 4,291 2,380 1,590 4,291 6,890 9,079 9,079 9,079 9,079 9,079 170 1,314 1,272 8,870 170 1,314 1,696 8,870 170 1,314 1,696 8,870 匯率 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 8.0608 金額(RMB) 56,667 56,667 56,667 34,591 19,185 12,817 34,591 55,539 73,186 73,186 73,186 73,186 73,186 1,370 10,595 10,253 71,503 1,370 10,595 13,671 71,503 1,370 10,595 13,671 71,503 直接材料 26,220 26,220 26,220 14,304 10,115 7,350 14,304 31,850 37,389 37,389 37,389 37,389 37,389 707 4,982 5,880 35,424 707 4,982 7,840 35,424 707 4,982 7,840 35,424 % 46.27% 46.27% 46.27% 41.35% 52.72% 57.35% 41.35% 57.35% 51.09% 51.09% 51.09% 51.09% 51.09% 51.63% 47.02% 57.35% 49.54% 51.63% 47.02% 57.35% 49.54% 51.63% 47.02% 57.35% 49.54% 49.81% 间接材料 4,156 4,156 4,156 2,935 1,748 731 2,935 3,168 8,824 8,824 8,824 8,824 8,824 68 450 585 4,598 68 450 780 4,598 68 450 780 4,598 % 7.33% 7.33% 7.33% 8.49% 9.11% 5.70% 8.49% 5.70% 12.06% 12.06% 12.06% 12.06% 12.06% 5.00% 4.25% 5.70% 6.43% 5.00% 4.25% 5.70% 6.43% 5.00% 4.25% 5.70% 6.43% 8.73% 人工 3,558 3,558 3,558 2,409 1,032 748 2,409 3,241 6,863 6,863 6,863 6,863 6,863 116 728 598 3,314 116 728 798 3,314 116 728 798 3,314

2006年1月31日 銷售成本 % 6.28% 6.28% 6.28% 6.97% 5.38% 5.84% 6.97% 5.84% 9.38% 9.38% 9.38% 9.38% 9.38% 8.46% 6.87% 5.84% 4.64% 8.46% 6.87% 5.84% 4.64% 8.46% 6.87% 5.84% 4.64% 7.09% 计时人工 3,558 3,558 3,558 2,409 1,032 748 2,409 3,241 6,863 6,863 6,863 6,863 6,863 116 728 598 3,314 116 728 798 3,314 116 728 798 3,314 计件人工 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 製造費用 9,715 9,715 9,715 6,473 2,944 2,216 6,473 9,605 23,448 23,448 23,448 23,448 23,448 255 1,581 1,773 11,003 255 1,581 2,364 11,003 255 1,581 2,364 11,003 % 17.14% 17.14% 17.14% 18.71% 15.34% 17.29% 18.71% 17.29% 32.04% 32.04% 32.04% 32.04% 32.04% 18.63% 14.92% 17.29% 15.39% 18.63% 14.92% 17.29% 15.39% 18.63% 14.92% 17.29% 15.39% 22.34% 合計 43,649 43,649 43,649 26,122 15,839 11,045 26,122 47,864 76,525 76,525 76,525 76,525 76,525 1,147 7,742 8,836 54,339 1,147 7,742 11,782 54,339 1,147 7,742 11,782 54,339 862,647

05-208 05-209 05-210 05-217 05-217 05-217 05-218 05-218 05-235 05-236 05-237 05-238 05-239 05-284 05-284 05-284 05-284 05-286 05-286 05-286 05-286 05-287 05-287 05-287 05-287 CRATE&BARRAL 小计: EL-CORTE 05-313 EL-CO

RTE 05-313 EL-CORTE 05-313 EL-CORTE 小计: EMU 05-362 EMU 05-362 EMU 小计: LLOYD/FLANDERS 05-248 LLOYD/FLANDERS 05-248 LLOYD/FLANDERS 05-248 LLOYD/FLANDERS 05-248

CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL CRATE&BARRAL

FA01125 FA01125 FA01125 FA03125 FA10100 FA10101 FA03125 FA10101 FA04123 FA04123 FA04123 FA04123 FA04123 FA06054 FA09057 FA10101 FA20045 FA06054 FA09057 FA10101 FA20045 FA06054 FA09057 FA10101 FA20045 FA10104 FV04148 FW10072

FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM FEILOOM SUNLOOM FEILOOM

95 95 95 24 35 15 24 65 194 194 194 194 194 5 53 12 72 5 53 16 72 5 53 16 72 1852

121,657

980,651 0 0 0 0 93,505 22,570 116,076 28,684 19,681 35,326 2,825

488,429

85,602

69,501

69,501

-

219,114

60 306 80 446

FV02074 SUNLOOM FV06074 SUNLOOM FP01894 FP02894 FP04136 FP06053 SUNLOOM SUNLOOM SUNLOOM SUNLOOM

50 50 100

0 44,286 14,950 59,236 11,584 9,352 15,972 1,320

0.00% 47.36% 66.24% 51.03% 40.39% 47.52% 45.21% 46.73%

0 1,739 1,153 2,892 280 5 363 0

0.00% 1.86% 5.11% 2.49% 0.98% 0.03% 1.03% 0.00%

0 2,846 546 3,392 9,249 6,101 10,452 850

0.00% 3.04% 2.42% 2.92% 32.25% 31.00% 29.59% 30.08%

0 2,846 546 3,392 513 291 750 70

0 0 0 0 8,736 5,810 9,702 780

0 10,448 2,010 12,458 1,896 1,077 2,769 257

0.00% 11.17% 8.91% 10.73% 6.61% 5.47% 7.84% 9.09%

0 59,319 18,659 77,978 23,009 16,535 29,557 2,426

32 14 66 6

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制表:刘德佳