Tài liệu Kế Toán - Kiểm Toán

CVP includes all fixed costs to compute breakeven. Variable costing and CVP are consistent as both treat fixed costs as a lump sum. Absorption costing defers fixed costs into inventory. Absorption costing is inconsistent with CVP because absorption costing treats fixed costs on a per unit basis.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 496 | Lượt tải: 0

Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Design Changes - assigned all costs of resources consumed by customer requested design changes. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all cos...

75 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 486 | Lượt tải: 0

1. Add Internal Service Fund’s Assets and Liabilities to the Governmental Activities section of the Government-wide Statement of Net Position 2. Income of the Internal Service Fund with entities external to the governmental activities should be brought into the Statement of Activities. Most commonly this is interest expense or investment income. ...

28 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 668 | Lượt tải: 0

There are three sets of circumstances that could justify the omission of the confirmation of a client's accounts receivable. Not material to the financial statements. If the RISK OF MATERIAL MISSTATEMENT is low, and the assessed level of evidence from analytical procedures and other tests of details is sufficient to reduce audit risk to an accept...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 471 | Lượt tải: 0

Safety Margin The difference between budgeted sales revenue and break-even sales revenue. The amount by which sales can drop before losses begin to be incurred.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 513 | Lượt tải: 0

Companies involved in TOC use a form of variable costing. However, one difference of the TOC approach is that it treats direct labor as a fixed cost for three reasons: Many companies have a commitment to guarantee workers a minimum number of paid hours. Direct labor is usually not the constraint. TOC emphasizes the role direct laborers play...

30 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 530 | Lượt tải: 0

Used when the government administers funds used for beneficiaries other than the government and its citizens. For example, endowment investments providing income to be used for scholarships. In some cases the principal is held intact. These are called endowments or nonexpendable funds. In other cases, both the principal and income can be spent (...

27 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 508 | Lượt tải: 0

Receive cash and REMITTANCE ADVICE in mail. Prepare REMITTANCE LISTING. Enter total from REMITTANCE LISTING (or REMITTANCE ADVICE) in CASH RECEIPTS JOURNAL. Prepare DEPOSIT SLIP and deposit cash receipts in bank (INTACT and DAILY). Record update to SUBSIDIARY ACCOUNTS RECEIVABLE using REMITTANCE ADVICE. Reconcile REMITTANCE LISTING, SUBSIDIARY...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 582 | Lượt tải: 0

OwlCo recorded the following production activity and maintenance costs for two months: Using these two levels of activity, compute: the variable cost per unit. the total fixed cost.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 574 | Lượt tải: 0

It is often useful to express the simple profit equation in terms of the unit contribution margin (Unit CM) as follows: Unit CM = Selling price per Unit CM = P – V Profit = (P × Q – V × Q) – Fixed expenses Profit = (P – V) × Q – Fixed expenses Profit = Unit CM × Q – Fixed expenses

97 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 635 | Lượt tải: 0