急 Account 問題

plz help 可用excel 做

更新 2:

個網址有 條 題目 a b c part 係題目

大家幫下手牙

3 個解答

評分
  • Lam
    Lv 6
    1 十年 前
    最佳解答

    哦...你係咪要考cost accounts呢...? ^^

    我幫你啦...

    (不過我只係俾條式你,之後你自己計啦!!)

    ai) Unit selling price

    = Sales revenue / Unit of goods

    aii) Unit Varable Cost

    = (Direct matericals + Direct labour + Variable production overheads + Variable selling expenses) / Unit of goods

    aiii)(Unit) Contribution margin ratio

    = (Unit) Contribution margin / (Unit) Selling price x 100%

    而(Unit) Contribution margin = (Unit) Selling price - Unit variable cost (即係將ai的答案 - aiii的答案)

    aiv) Break-even sales volume in dollars

    = (Fixed cost / Unit contibution margin) x Unit selling price

    = [(Fixed production overheads + Fixed selling and other expenses) / Unit contibution margin) x Unit selling price

    b)由於Net profit = Total Contibution - Fixed cost

    而Total Contribution = Total Revenue - Total variable cost

    即Net profit = Total Revenue - Total variable cost - Fixed cost

    而題目講Total variable cost同埋Fixed cost不變,咁變的係Unit of sales...

    所以你要將題目條式再成:

    Target net profit = (Unit of sale price x sales volume) - Total variable cost - Fixed cost

    (P.S:記住sales price都係不變的)

    c) 都係用返part b)的式,不過宜家d資料有變...

    因有廣告---------------------> Fixed cost increases $60,000

    題目變(1)---------------------> Sales volume increases by $60,000

    題目變(2)---------------------> variable cost increases by $1 per unit,即increases $30,000

    咁之後要你自己計啦...

    有問題再問啦...^^

    2007-07-13 00:54:38 補充:

    ok la...既然你想要...為人為到底...^^ai) Unit selling price= Sales revenue / Unit of goods= $ 3,000,000 / 30,000= $ 300

    2007-07-13 00:58:44 補充:

    aii) Unit Varable Cost= (Direct matericals Direct labour Variable production overheads Variable selling expenses) / Unit of goods= ($840,000 $900,000 $240,000 $180,000) / 30,000= $2,160,000 / 30,000= $72

    2007-07-13 01:07:03 補充:

    aiii)(Unit) Contribution margin ratio= (Unit) Contribution margin / (Unit) Selling price x 100%= ($300 - $72) / $300 x 100%= $228 / $300 x 100%= 76%

    2007-07-13 01:11:23 補充:

    噢..計錯晒...ai) 應該係「($ 3,000,000 / 30,000) = $100」aiii) 應該係「($100 - $72) / $300 x 100% = 9.33%」/.\

    2007-07-13 01:13:26 補充:

    aiv) Break-even sales volume in dollars= [(Fixed production overheads Fixed selling and other expenses) / Unit contibution margin) x Unit selling price= [($179,200 $548,800) / $28] x $100= ($728,000 / $28) x $300= $26,000 x $300= $7,800,000

  • Eric
    Lv 6
    1 十年 前

    I have downloaded your file but don't have time to calculate the numbers for you. The easier way is to change all $ amounts into units. E.g. $3,000,000 sales for 30,000 units => sales per unit is $100. Then all your fixed/variable production costs, fixed /variable Selling & General expenses can be divided by 30,000. In this way, you can easily find answers to your questions.

  • 1 十年 前

    你.........想問咩ka?

    你提供的website係download野ka wo...

    你提供正確的information先answer you,

    account當然可以用excel做la

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