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标题: 求会计高手 [打印本页]

作者: plasticbeach 时间: 2014-5-30 16:02:43 标题: 求会计高手

可以用中文或英文大概提示下思路

At the beginning of the year Management asked you to prepare a CVP graph across a range

of production possibilities for the company’s single product. During the period the company

manufactured 8,000 units which is one of the production possibilities covered by your CVP

graph. After the financial statements for the period were prepared, the profit calculated under

the absorption costing method is significantly higher than that predicted by the CVP graph.

REQUIRED:

I. Assuming that the company’s sales were not equal to production, explain in detail

the likely reason for this discrepancy.

II. Name and describe three (3) assumptions of CVP Analysis

作者: mimisa 时间: 2014-5-30 16:09:37

不是会计帮顶了

作者: ygcnshabi3 时间: 2014-5-30 16:59:00

提示: 作者被禁止或删除内容自动屏蔽

作者: rainbow120024 时间: 2014-5-30 17:18:33

没怎么太看懂这个题目，不过里面提到了单一产品、销量跟产量不等，那么CVP分析的几个假设里貌似只剩以下3个了：
1）销售价格不随产量变化
2）单位变动成本不随产量变化
3）固定成本不随产量变化

好久不读书了，暂时只能想到这么多，希望能LZ点启发。

作者: wicki 时间: 2014-5-30 18:30:49

看起来像是个作业题哈。看起来是actual与budget比较profit更多了，用CVP图来解释。

1）unit price is higher than budget - 图像上是sales的斜率更大了；
2）unit variable cost is lower than budget - 图像上是cost的斜率小了；
3）fixed cost is lower than budget - cost线平行下移；
4）最白痴的一种就是所有条件不变，销量比产量多，即销售了部分年初存货。

不过这跟会计有什么关系

作者: plasticbeach 时间: 2014-5-30 19:07:33

wicki 发表于 2014-5-30 17:30
看起来像是个作业题哈。看起来是actual与budget比较profit更多了，用CVP图来解释。

1）unit price is ...

去年的管理会计的试卷啊

作者: plasticbeach 时间: 2014-5-30 19:09:06

哈哈哈居然大家都说不是会计

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