成本核算实例

東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 3,500 348 74 879 971851754030501002070207175374-913-432---7600100-175-614154.5455.85314.0875.1833.2475.9602.0174.4027.8425.4652.2182.8982.6853.0684.9337.6053.8757.3236.0482.8933.1224.5484.0403.2721.9807.6471.6281.0501.4023.0184.0383.0132.9503.4383.5803.508總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9) 6,6871,2875651,198160-211-2464825578319166586344694-662-309----10---177-39-6 1,784 220 41 231 49-115-36111220326377784112-235-107----615711-69-13-2 - 147 50 1,496 723811425------3867-147--21663288-200----50--30--20- 1,525 285 48 776 10-106-25-----35124175216-379-306-----60050-175-614--本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) 1,975210761,59915938193251504030501002073150-305-534216189288-200-7----30--201539.72%25.06%24.03%9.99% 784.4752.6318.26159.7449.663.8861.142.5886.6731.1211.7419.9131.566.3122.4050.43-103.15-129.7683.3188.72101.40-142.92-5.94----2.79--6.765.63 525.33118.0424.97704.8210.483.8851.702.5875.3020.24----20.5897.3091.49206.68-274.0583.31287.58101.40-142.92--443.4039.15-106.202.794.7911.286.763.932,387.63 690.95 351.76 3,653.33 34.0123.10 104.2911.33 590.44 110.61 -- -- 101.51 740.00 354.52 1,513.61- 792.91 260.071,308.01 409.68- 282.98 -- 465.57 54.88 -428.86 8.4114.14 38.8024.20 13.79所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 15,880 4,596 2,340 24,298 226154694 ------------------------------------ - ----------------- --------- ------------------------------------ ------------------------------------ 71,837 12,646 6,652 32,794 1,3761542,290755,7391,0911874186121401,6938,6985,011 15,880 4,596 2,340 24,298 226154694753,927736----6754,9222,358-5,2741,7308,7002,725-1,882--3,097365-2,85256942581619231.1137.46100.3935.0523.0739.6413.7029.2851.3935.0715.9321.0019.3922.1829.5049.8728.6346.030.0022.3620.7627.8126.870.0013.170.009.6010.509.460.0025.4620.0419.7923.1023.8123.56完工度(5)期初在制(15)FA01103FA01125FA03125FA04123FA06054FA08100FA09057FA09100FA10047FA10049FA10095FA10096FA10098FA10099FA10100FA10101FA10104FA20045FA20069FT01108FT01110FT01111FT01159FT02073AFT04150FT20049FW04155FW06001FW09068FW10043FW10072FW10078FW10082FW10083FW10109FW1011050.98%63.10%55.80%26.27% 55,957 8,051 4,312 8,496 1,1501,5961,8123561874186121401,0183,7772,6534,625-6,104-2,277---573,202108-1,604-25654150.70% 62.40% 20.79% 27.20% 39.13% 39.82% 31.56% 31.56% 52.60% 37.26% 30.07% 0.00% 25.71% 0.00% 24.80% 0.00% 0.00% 0.00% 84.90%26.10%10.85%0.00% 31.23% 10.20% 31.68% 10.30% 57.78% 77.80% 39.13% 39.82% 31.56% 31.56%30.68%33.62%0.00% 75 3,927 736 --- - 675 4,922 2,358 10,067 - 5,274 1,730 8,700 2,725 - 1,882 - - 3,097 365 - 2,852 56 942581619233.82% 0.00% 24.30% 38.57% 46.94% 35.21% 0.00% 71.46% 0.00% 84.90%0.00%0.00%0.00% 14,692 - 11,377 1,730 10,977 2,725 -1,882-576,298473-4,45656119323161133 10,067 0.00% 20.10% 19.40% 11.30% 0.00% 9.30% 0.00% 0.00% 33.80% 37.50% 核准:审核:制表:刘德佳

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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 102.7952.915 1608.6673.4689.537 223.1752.1600.7721.0681.6601.1452.572 3904081122504008022.6051.5752.1101.9951.9822.5172.2333.2382.7722.4102.5003.1373.1302.7723.5923.8733.1401.2552.3751.7101.6821.197 -總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)3-13,558----1068491----243325-0---632--7--00---2-6 1 - 3,458 - ---453952----94205-0-0-2110-2--00-4-1-4 - 10 2,971 - ---378--20---298--6780---332290461455-295-37566-160 - - 4,855 - ----------604204---12-192312112-814-6----136-68本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) 10106,712----1,0144001,08020---84204-6880--5891-29040-55-30536375--16034.40%36.80% 100.00% 3.443.682,070----298.32162.08286.963.50---68.52170.75-28.4045.59--7.2345.65-38.8026.88-46.34-18.244.204.0952.39--11.33 2.353.683,467----253.80123.28235.123.50---578.84169.32-28.3745.5911.75-197.24346.25111.5238.8032.8814.0046.345.9018.214.20-52.39134.89-75.41 6.57 10.7314,787 - - --805.81 266.28 181.43 3.74- -- 1,507.88 266.68 - 56.5990.35 29.57 -638.74 959.68268.76 97.01 103.1343.82 128.43 21.21 70.5313.19 -124.42 230.66- 90.24 2,2692,3890639212951 -781616669所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 44 71 98,346 - --- ----------- ------ -- ------------3,500--72-34,4404,104-4,880-247-776--2,835---------- ------------- 65 71 207,009 - ---6,1402,3871,87625-- 44 71 98,346 - ---5,3591,7711,20725--18.8119.39 9430.000.000.00 -20.5814.736.547.110.000.000.0018.2911.110.0013.2713.1816.880.0021.5218.4416.0416.6321.1320.8218.4323.9025.7720.8864.0115.8011.370.008.19完工度(5)期初在制(15)FW10111FW10112FEILOOM小计 8,596FA01887FA04104 -FA05887LOOM小计FA01201FA01203FA01204FA04035FP01112FP01136FP01142FP01146FP01147FP01150FP01152FP01162FP01815FP01852FP01861BFP01861CFP01894FP01895FP02852FP02894FP02895FP03815FP03852FP03895FP04133FP04135FP04136FP04137FP04138 - 636 400 1,08010.90% 9 0.00% 21 108,663 -0.00% 0.00% - 29.42% 40.52% 26.57% 17.52% 0.00% 0.00% 0.00%81.57%83.70%0.00% 7.00% 9.70% 4.80% 24.02% 50.35% 3.10% 2.10% 0.80% 2.85% 0.60% 99.80% 1.60% 2.70% 11.37% 1.59% 5.76% 5,359 1,771 1,207 25-- 1,500 - 1,068 - 34,440 5,000 1,140 - - 4,410 - 14,820 --- - 10,029 1,774 - 376601197- 4,104 4,410 4,880 - 15,067 - 33,220 34,272 - --2,160--- - 12,298 4,163 - 377601203-4,2876,5951,797645737291854143470882628281,546-650 - 43,249 36,046 - 3766012,357-4,2486,38341.76% 56.99% 0.00% 0.00% 12.47% 50.16% 0.00% 13.38% 67.19% 0.00%84.25%0.00%60.79% 4,248 6,383 1,788 645 686 29185414146988- - 776 -- 16,065 13,230 30,576 - 2,520 5,810-2,160--- 32,364 645 3,206 6,1018542,30146988- 61367068 212621250 - - - 3,940 ---- - 3,940 --84.02% 11.37% 13.97% 0.00% 0.00% 7.08% 828 1,534 -600 - 19,992 -3,536 828 21,526 -4,136 - 8,320 8,320核准:审核:制表:刘德佳

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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4)1.6771.8582.8333.3131.7421.3851.7981.6332.6651.4700.9432.3581.1901.1531.3871.0672.8081.4773.342 --1--20072-3----1001.5131.2751.3122.0383.8174.5435.4106.0683.1152.4831.5902.5833.5702.3903.1981.7324.608總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)-74630-01723000-06-1------0.05---263-3-----5 -4910-0914000-05-1------0.02---51-2-----1 -68581956--3914-4814--909015-12065--25235---302720325101501 ----66501334--14993--15-1----15--15572--20----57本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) -1,9458296---40-151--5790220---2065-110235-45-3030-32510150440.00%61.89%64.92%34.58% - 1,203.76 53.23 33.20---25.52-0.0523.77--37.5354.17114.55---6.1329.58-0.028.9624.98-5.06-6.5222.48-23.563.927.42134.128.07 -1,155.0352.2433.166.005.8840.6824.5933.92-23.6214.008.78125.4454.17113.2515.00-1.006.1329.58--23.9624.98-155.3271.146.5220.4720.0023.563.927.42134.1263.97- 2,146.43 148.03 109.88 10.458.14 73.1640.17 90.40 - 22.2833.02 10.45144.67 75.12 120.80 42.13 -3.34 9.28 37.71- -91.43 113.49 -942.55 221.59 16.18 32.5551.67 84.109.36 23.73232.24 294.79所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) - 14,276 985 731 7054487267601-14822070962500803280-2262251--608755- 912 58 4,400 9,633 - - 700 7,952 - 4,402 3,300 -- 7,600 4,400 9,633 --- 3,040 3,630 - 2,300 - - 5,160 - - - 1,630 ----- -6,68858----7001,988-142---------152121-----4,6801,104--------- ----780510-1,8463,230--1,106720---2,280-189----5,040------6,080----- - 19,769 1,005 732 70556084356021149220711,002500813280-2262251-0608755-6,4581,493108240344559621581,5451,983 - 14,276 985 731 8505644872,1133,831-1481,3267909625008032,560-21162251--5,648755-6,2691,4741082176,424559621581,5451,9610.0016.4218.8822.0411.589.2312.1611.3017.7110.666.2815.697.937.689.227.1018.680.0022.2310.078.480.0014.7825.3830.220.0040.3520.7416.5210.6717.1823.7415.9021.2711.5230.47完工度(5)期初在制(15)FP04142FP04153FP05152FP05852FP06053FP06058FP06060FP06089FP08056FP08089AFP08089BFP09056FP09064FP09067FP09089AFP09089BFP10056FP10056BFP10057FP10089AFP10089BFP10090BFP14089AFP20044FP20047FP20053FP20061FP20068FP20089FP22052FP40005FP40152FP53001FP53002FP53003FP53061 1,260 1 1 -650142013-9150130- 99.00% 3.40% 0.00% 2.00% 18.63% 99.50% 0.40% 5.00% 4.90% 0.00% 2.40% 3.39% 1.00% 0.00% 0.00% 0.00% 2.40% 0.00% 0.00% 2.37%1.20%0.00%66.83% 5,493201-1122168111-2409-0.00% 0.00% 0.00% 63.81% 0.00% 5.00% 46.60% 0.00% 0.00% 65.84%60.19%52.07%0.00% 5,964 - 4,260 3,300 -- - 4,770 5,220 - - - 3,192 3,751 - 2,300 - - 480 1,104 - - 1,630 ------ - 4,770 5,220 -0.00% 0.00% 30.65% 45.50% 0.00% 2.40% 89.56% 10.63% 0.00% 11.24%0.00%21.72%74.93% --0--18919-23----22 6,269 1,474 108 217 344559621580.00% 0.00% 0.00% 0.00% 1.10% 0.00% 73.62% 78.31% 74.21% 89.41% 18.34% 1,545 1,961核准:审核:制表:刘德佳

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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 21168517-193-4.0721.3902.5334.5705.7951.6105.4328.7001.5981.6951.4137.2584.2809.5555.2578.6733.1751.1981.1971.0431.038 235417 總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)5810742--26-33199818-20-1202101-30--2,49716,055 159020--17-419513-5-30022-21-- -1 1,258 -262 216 144-288-2300-2-21----1----- 20804-----5070050----338-----本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) -6222552161441932881006501002551139-4268318-370--11,43418,146 0.00%13.75%3.92%36.88% -85.5310.0079.6682.32147.1289.8090.70569.3480.4312.930.28100.33-134.575.1022.26-21.32--4,6786,748 4.70799.92-10.2679.6682.32129.8389.80136.911,250.60125.69-0.100.2895.33-443.054.85-----8,05811,525 19.14 1,111.89 -25.99 364.05 477.07209.03 487.751,191.15 1,998.88 213.05 -0.132.04 408.00- 2,328.97 42.06 - -- - -20,06434,851 270 18,782 127,445-- -- 482,010 482,010所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 127 7,395 -173 2,421 3,173 1,390 3,244 7,922 13,295 1,417 -1 14 2,714 - 15,490 280 - - 7,250 48,672完工度(5)期初在制(15)FP55052FV01098FV01149FV01155FV01156FV01157FV01158FV02074FV04148FV06074FV06149FV10157FV20058FV20060FV20149FV76057FA01205FP04033FP0413872.86% 53.34% 3.92% 0.00% 8.96% 0.00% 2.49% 3.12% 5.07% 3.60% 0.00%3.86%2.80%7.00% 5.76% 716 422763264-166-861,461695147-86614741 -------- 2,900 46,872 - - 4,3501,800--- 5,800 19,296 - - --- 5498,158912,4213,1731,5563,244 5,927 26,691 -173 2,421 3,1731,3903,24427.449.179.1130.4038.5410.5736.1356.9211.6210.917.3248.2828.510.0034.6157.6133.290.0012.660.000.00 1,410 2,35357.17% 76.23% 31.18% 90.70% 87.59% 80.43% 5.07% 28.09% 72.18% 0.00%31.59%63.76%7.00% 41,375 63,500 - --- -22,125 - ---- 152 1,050 152 257139-7649318370 - 32,900 - --- 8,009 14,756 1,423 95142,860 7,922 46,195 1,417 -1142,714 11,070 115,830 31,250 115,830 -20,180 - -80-833------301-301 - 54,160 54,978 -- - 54,080 55,811 - - 27,040 - - ---- - 16,356 294 741 -270-- - 42,530 280 - ----0.00% 5.76% 0.00% 0.00% 2536 FP01120FP01121SUNLOOM小计 9,971总计 18,567 809 4,267 5,653 8,624 4,190 9,045 133,447 231,793 481,709 481,709 241,063 241,063 152,229 359,238 374,510 472,856说明:1.本月实际工时52682时,标准工时34851时,效率为66.15﹪.2.本月直接计时人工211725.23元,直接人工分配率=直接人工总数/约当总工时=211725.23/34851=6.08元/小时 3.本月制造费用856287.41元,制造费用分配率=制造费用总数/约当总工时=856287.41/34851=24.57元/小时. 4.本月投产数量,为负数的,是由于上月生管提供的生产在制品完工度表中的批量有误,数量为-1,-2的为产前样品核准:审核:制表:刘德佳

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東莞維信五金塑膠有限公司在制品成本计算表币别：人民币 单位：元制造费用成本 期末在制 入库成品 人工合计 入库成品人 本月发生 单位成本 期末在制成 期初在制 入库计 本月发生 本月总投入人工成本期初在制 制费合计总成本(35)=(17)+工成本(22)=24.5(24)=(22)本(26)时人工计件人工人工(20)=(18)(21)(25)=(24)*(30)7*(14)/(7)+(13)*(12)(9)71,837 12,646 6,652 32,794 1,376154 2,29075 5,739 1,091 187418 612140 1,693 8,698 5,011 14,692- 11,377 1,73010,977 2,725- 1,882 -57 6,298 473 -4,456 56119 323161 13347,436 10,675 4,818 27,196 231- 1,452- 1,285 - -- -- 1,032 6,184 5,011 9,943- 8,475 -8,510 -- - -- 6,298 473 -4,456 -119 323- -- - - - -- -- - - -- -- - - - -- - -- -- - -- - - -- -- -- -15,880 4,596 2,340 24,298 226154 69475 3,927 736 -- -- 675 4,922 2,358 10,067- 5,274 1,7308,700 2,725- 1,882 -- 3,097 365 -2,852 5694 258161 92 47,436 10,675 4,818 27,196 231-1,452-1,285-----1,0326,1845,0119,943-8,475-8,510-----6,298473-4,456-119323-- 24,4011,9711,8335,598154838 109,904 17,550 9,228 25,784 2,323 2,852 6,050 1,188 625 1,394 2,042 468 2,333 7,593 8,800 11,583 - 14,457 - 7,602 - -- 58,664 16,977 8,643 89,762 836 568 2,562 278 14,507 2,718 --- 168,568 34,526 17,871 115,547 3,159 568 5,415 278 20,557 3,905 625 1,394 2,042 468 4,827 25,774 17,511 48,773 - 33,939 6,390 39,740 10,066 - 6,953 - 111 22,128 1,709 - 15,750 207 430 1,172 59546673 102 270 123 53146 32108 184 125 5370 6574 84 148 100 153- 67 77101 99- 49 -19 37 34 -90 7472 8488 83 111,325 29,145 12,946 95,822 530 - 3,434 - 4,602 - --- 57,2435,3824,92519,7252,6305681,98127815,9553,9056251,3942,0424681,8847,452-15,764-8,6566,3908,93210,066-6,953-111----207--595466 107,263 72,285 42,116 57,123 8,776 2,378 84,562 7,135 4,846 11,174 17,853 4,44311,33261,85442,405本月发生所属日期:2006-1-31直 接 材 料 成 本 期末在制标准单成本位成本(27) 207 276 596 193 167 254 94 168 523 191 162 223 191 237 289 490 404 492 - 200 118 120 145 211 72 - 97 42 168 134 1,601币别:人民币 元间 接 材 料 成 本 期初在制本月发生 合计(A)约当单位成本 入库成品成本 合计(A)单位成本 入库成品成本 168,71633,63828,195256,4099,3587,9708,2613,5516,985511--- 275,978 105,923 70,311 313,532 18,1347,97010,6403,55191,5477,6464,84611,17417,853119 3141,061 335 304 2,05664 1,379 820 246 413561 566 704361 583 358509 -150 306 151411 -101 -24 42 168 -1,681 2,975 1,497 1,940849 3,984 120,248 78,660 28,608 149,768 1,670 - 9,964 - 13,078 - --- 155,731 27,263 41,703 163,764 16,464 7,970 676 3,551 78,468 7,646 4,846 11,174 17,853 4,443 10,603 41,018 - 56,138 128 676 25,505 22,702 41,678 20 14,469 8,030 143--14 29,719 4,407 3,178 10,292 511833-- 44,066 10,363 4,927 32,682 405-695 73,785 14,770 8,105 42,974 916 - 1,528 - 10,634 588 25042978432 44122 46 15 -9 - 95 19 2122 25 3350 49 4164 -44 9 2624 -13 -7 16 25 -32 - 83 6889 103 48,722 12,467 5,871 35,638 153-969 1,146 75 4,454 1,091 187418612 - 10,634 588 250429784 - 2,381 - --- 140 661 2,515 - 4,748 - 2,902 1,730 2,467 2,725 - 1,882 - 57----56--161133 - 2,494 18,182 8,711 37,189 - 19,482 6,390 32,138 10,066 - 6,953 - - 11,439 1,348 - 10,537 207 347953595339 - 2,944 18,323 17,511 33,009 - 25,282 - 30,808 - --- - 9,385 39,924 20,261 67,627 - 7,840 20,674 -3,192 33,693 - 14,469 - -7,9166,178- 4,443 20,718 101,778 62,666 162,410 12876,47625,50559,45741,6782014,4698,03014324,9508,42414 - 10,115 60,760 62,666 106,272 - 75,800 - 36,755 - --- 775 2,167 1,144 4,348 - 12,029 - ----43--- 208 2,092 6,334 6,001 16,032 - 10,591 737 10,419 2,446 - 1,816 - - 9,869 1,269 - 4,532 - 498946599494 208 2,867 8,501 7,145 20,380 - 22,621 737 10,419 2,446 - 1,816 - 43 9,869 1,269 - 5,676 - 498946599577 - 1,748 6,043 7,145 13,793 - 16,851 - 8,077 - --- 94,784 128 68,636 4,832 62,649 7,985 20 8,030 143 17,034 2,246 14 48,475 14 1,672 4,187 22,383 111 10,689 361 - 5,213 - 82218127 - 22,128 1,709 - 15,750 - 430 1,172 -- - 24,950 8,424 - 294,102 - 8,981 27,160 -- - 9,869 1,269 - 5,676 - 498946-- 245,627 8,286 7,309 22,973 5,73729 294,102 8,299 8,98127,1605,73722,412 277 1,497 1,940 - 8,299 -- 1,144 - --83 287 1,494 5,737 22,412核准:审核:制表:刘德佳

第 6 页，共 12 页

東莞維信五金塑膠有限公司在制品成本计算表币别：人民币 单位：元制造费用成本 期末在制 入库成品 人工合计 入库成品人 本月发生 单位成本 期末在制成 期初在制 入库计 本月发生 本月总投入人工成本期初在制 制费合计总成本(35)=(17)+工成本(22)=24.5(24)=(22)本(26)时人工计件人工人工(20)=(18)(21)(25)=(24)*(30)7*(14)/(7)+(13)*(12)(9)65 71 207,009 - - - -6,140 2,387 1,876 25- -- 45,518 38,435 - 377601 2,363 -4,287 6,59532,373 645 3,2576,101 854 2,303 47088 262828 21,538- 4,186 - - 143,918所属日期:2006-1-31直 接 材 料 成 本本月发生 期末在制标准单成本位成本(27) 771 -5 14,326币别:人民币 元间 接 材 料 成 本 期初在制本月发生 合计(A)约当单位成本 入库成品成本 合计(A)单位成本 入库成品成本 - -- -- - - -- -- 11,045 2,266 - -- 203 -4,131 5,7531,797 - 169291 - 143 -- -- 1,546- 557 - -- - -- -- - - --3,500 --72 33,220 68,712 4,104 -4,880 2,160 247- 77630,576 - 5,3555,810 - 2,160 -- -- 19,992- 3,536 44 7198,346 - -- -5,359 1,771 1,207 25-3,500 --72 43,249 70,486 4,104 3765,481 2,357 2474,248 7,15932,364 645 6,0416,101 854 2,301 46988 -828 21,526- 4,136 - - 143,918 - ------- 65 71 63,091 - --- 66 248,643 -- 161 264 363,309 - --- 227 264 611,952 - ---66 72 3,074 - - - -75 53 23 26- -- 65 39 - 4949 62 -79 6859 61 7877 68 88 9577 18358 42- 30 - - 426,868 - --------- 227 264 185,084 - ---22,4058,5996,69192---4,4376,619-1,3922,220--5733,091-2,3832,083-3,156-1,7363247493,057--339 7,693 886,468 194194 19-5473-73146 1,038,296 7,712 -54 1,924,764 73 194733402,242 -15 27,259 - - - - 420 377 184 531- - -126 150 -434 322298 - 756510 4442,408 470891 630 517 862685 644 2,096 327- 256 ------------ 1,117,982 ---- 7,712 -54 806,782 73 19473340 38 70,709 --988353353 238 263 181,207 - --- 277 263 251,916 - ---80 71 1,378- - - - 12 6 1 -- - -11 30 -14 3343 - 4738 9115 190 17 61 3120 - 20 6- 96 - - 178,117 - --------- 6,140 2,387 1,876 25-- 2,607 2,056 2,233 19,799 6,543 4,458 92-- 22,405 8,599 6,691 92-- 68,012 33,045 52,909 57,232 28,101 -105 1,861 - 36,323 125,244 61,146 52,804 1,861-36,323-84,53656,322-12,33714,6883,574- 124 153 49 93 -- 125,244 61,146 52,804 1,861 - 36,323 - 10,321 8,790 - 12,337 14,688 - - 34,924 41,180 9,152 93,425 12,854 3,121 29,198 - 15,726 2,876 2,636 109,794 11,616 60,618 9,103 2,553 660 - --- 3,541 1,013 353 --- -3,500 - -72 44,265 70,978 4,104 -4,8802,3632474,1316,529 - 1,253 1,897 - 377601--156842-645568-854-47088262828--93 6,499 7,975 12010264231170 - 37,049 6,552 - 1,390 2,220 726 - 15,694 23,579 6,604 2,383 2,534 1,077 3,156 521 1,733 324- - 43,548 14,527 - 1,392 2,220 746 - 15,796 24,222 6,635 2,383 2,704 1,077 3,156 529 1,736 324749 - 39,111 7,908 - --746- 68,193 27,154 56 - 16,343 29,168 - 12,281 14,688 1,930 - 39,366 39,413 39,634 93,425 15,800 12,473 29,198 1,760 15,376 2,876- - 74,214 47,532 - - - 3,574 - 115,609 141,188 40,544 - 3,544 9,352 - 3,104 - -- - 123 233 - 157 184 383 328 602 453 362 322 443 668 531 665 577 575 73 293 242 - 165 3,812 2,781 1- - 3,692 8,288 - 409 1,509 510 - 9,443 11,196 979 4,469 663 577236957082- - 7,503 11,069 - 410 1,509 510 - 9,443 13,723 979 4,469 665 577236957082- - 6,739 6,026 - --510- 1,644 111,167 142,955 10,062 598 15,223 21,130 6,635 - 620 1,077 - 529 - -- 150,533 182,368 49,69693,42516,39812,47329,1983,10415,7262,8762,636 - 2,527 -2 9,100 11,971 979-1525-369----748 32,373 - 5,524 6,101-2,303--- 8374939159 1,344 350 2,636 6,238 3,734 ----84 - 21,538 -4,093 3,057 5,667 - 2,217 3,057 5,707 - 2,377 - 5,707 - 2,037 109,794 38,289 60,618 16,589 109,794 44,528 60,61820,323 - 32,912 - 11,220 1,058 748 688 7,498 1,058 748 688 7,582 - 6,499核准:审核:制表:刘德佳

第 7 页，共 12 页

東莞維信五金塑膠有限公司在制品成本计算表币别：人民币 单位：元制造费用成本 期末在制 入库成品 人工合计 入库成品人 本月发生 单位成本 期末在制成 期初在制 入库计 本月发生 本月总投入人工成本期初在制 制费合计总成本(35)=(17)+工成本(22)=24.5(24)=(22)本(26)时人工计件人工人工(20)=(18)(21)(25)=(24)*(30)7*(14)/(7)+(13)*(12)(9)- 19,769 1,005 732 850565 6082,281 3,832 1 1491,326 7911,002 500 813 2,560 -211 62 251- 05,648 755 -6,458 1,493 108 2406,424 55962 1581,545 1,983- - - - 7055 608147 602 - -220 71714 - - 280 -22 - -- -381 - -6,254 1,493 - -344 -- -- 1,737-6,688 58 - - 780510 7003,834 3,230 142 -1,106 720- - - 2,280 -189 152 121- -5,040 - -4,6801,104 - - -6,080 -- -- --6,688 14,334 985 731 850564 1,1874,101 3,831 142 1481,326 790962 500 803 2,560 -211 214 372- -5,648 755 -4,6807,373 1,474 108 2176,424 55962 1581,545 1,961 -6,688 58 - - 8505651,3083,9813,832142-1,326791714--2,560-211152121-- - 19,769 1,005 732 ---288-1149--288500813---62251-0227755-204-108240-55962158 - 52,738 3,637 2,700 257 200 1,798 987 2,221 - 5478112573,5551,8462,9681,035-82228926-- - 71,074 3,705 2,702 257 204 2,198 1,544 2,224 2 5518112633,6781,8462,9991,035-82228926-1- 59 70 81 4334 4440 65 35 2358 2928 34 26 69 -82 37 31- 4894 112 -149 77 61 3963 8859 7943 112 ----257 -71,0743,7052,702---1,023-2551--1,0571,8462,999---228926-18402,789-752-398877-2,0662305835,706902本月发生所属日期:2006-1-31直 接 材 料 成 本 期末在制标准单成本位成本(27) - 58 278 345 220 191 320 164 320 230 176 251 162 295 96 117 444 - 596 303 205 227 522 435 640 - 889 300 488 178 476 368 220 572 174 922 - 112,768 14,007 20,501 1,602 -- 期初在制本月发生币别:人民币 元间 接 材 料 成 本 合计(A)约当单位成本 入库成品成本 合计(A)单位成本 入库成品成本 18,336 68 3 -4401557324-612331- 112,768 53 223 41 497 15,721 977 2,430 163 409616504 - - 13,953 20,278 2,881426300 - 112,768 14,007 20,501 2,92292316,0205,97314,2132,3554,0589,6831,16144,2195,11715,0108,9191,1097691,1246,944177461- 94263 618 487 154320 155 418 47,107 171692 129 33994 131 595- 769183 235 -19,190 4545,399 -1,110 300 1,632 182500 563 640 1,009194 1,431 ---- 1,678 3 1 ---100-00---4- - 11,759 919 394 -353675148566166-596267 - 13,437 921 395 -3536752475661670596267- 1117 12 - 5914 6 17 3,331 -----35367584566--596267 1,320 923 16,020 2,132 10,880 - - 3,514 1,161 27,416 - - 6,660 -596---- 204 2,198 521 2,224 - -811263 4,996 11,783 2,192 3,6499,066657 3,841 3,333 2,355 4,058 6,169 - 16,8035,11715,0102,259 043 30 137 8 -- -- 8 -17 30- -75 47 - 926 19 6 1113 116 2,620 - - 1,035 -82---- 43,385 2,123 -205 834 5,117 12,887 9,123 1,1097691,1246,922-- 1,710 370 914 - ---243--717-- 1,710 370 918 - ---243-0717-- 1,218 - - - ------449-- 1,109 173 1,124 6,944 177461 --1--63264-77----34 21177461 --0----------- 5,421 - -4,680 7,3581,493--6,424----1,737 2,246 2,789 - 23,158 5,444 398 800 1,269 2,066 230583 2,246 2,789 - 23,791 5,509 398 877 1,269 2,066 230583 1,407 - - 23,039 5,509 - - 1,269 - -- 837 15,504 133,832 12,191 60 99 4,504 1,488 1033 10,046 119,371 - 43,871 9,377 10,574 3,992 5,491 11,771 2,4987,452 10,884 134,875 - 177,702 21,569 10,634 4,091 9,99513,2592,5087,48526,04893,119 6,530 - - 137,719 21,569 - - 9,520 - -- 4,353 134,875 - 39,983 - 10,634 4,091 475 13,259 2,508 7,485 26,048 40,567 11,986 3,366 - 209 5174432584 11,986 3,366 - 209 5174432584 11,607 3,366 - - 517--- 1,545 246 5,706 7,243 5,706 7,277 - 6,375 65,424 26,048 27,695 - 52,552 1,791 7,553 1,791 7,553 - 6,617核准:审核:制表:刘德佳

第 8 页，共 12 页

東莞維信五金塑膠有限公司在制品成本计算表币别：人民币 单位：元制造费用成本 期末在制 入库成品 人工合计 入库成品人 本月发生 单位成本 期末在制成 期初在制 入库计 本月发生 本月总投入人工成本期初在制 制费合计总成本(35)=(17)+工成本(22)=24.5(24)=(22)本(26)时人工计件人工人工(20)=(18)(21)(25)=(24)*(30)7*(14)/(7)+(13)*(12)(9)6,349 27,454 91 2,421 3,1731,556 3,2448,009 47,656 1,423 9514 2,860- 43,396 294 741 -270 - - 393,292 600,301549 7,374 - - -- -2,846 8,137 546 -- -- 11,699 - - -270 - - 72,320 216,238所属日期:2006-1-31直 接 材 料 成 本本月发生 期末在制标准单成本位成本(27) 436 168 161 136 182 123 77 886 164 299 70 3,223币别:人民币 元间 接 材 料 成 本 期初在制本月发生 合计(A)约当单位成本 入库成品成本 合计(A)单位成本 入库成品成本10,150 21,096 - - --22,125 -- 32,900 - --20,180 -- 27,120 -833 - -- - - 240,762 240,76210,277 28,491 -173 2,421 3,173-20,735 3,2447,922 46,195 1,417 -1-20,166 2,714- 42,610 -553 - -- - - 374,209 472,555 10,699 28,470 - - - -22,125 - 2,846 41,037 546 - -20,180 - - 38,819 -833 - -270-- - 784 91 2,421 3,173 1,556 3,244 5,163 6,618 878 95 14 2,860 - 4,658 294 741 - 1,382 2,437 677 -468- 470 27,319 -639 8,945 11,722 5,136 11,984 29,267 49,112 5,235 -3 50 10,024 - 57,223 1,033 - --- 1,852 29,757 38 8,945 11,722 5,604 11,984 29,400 53,990 5,244 136 50 10,507 - 60,042 1,080 2,474 -867--93 33 4 112 14238 133209 43 40 11178 105- 127 212 111 -41 - - 5,049 8,123 1,852 26,896 - - --- -2,861388,94511,7225,60411,98418,95224,2163,2341365010,507-17,0981,0802,474---- 5,306 23,952 41,054 1,170 19,232 177 127,808 104,902 44,604 17,817 46,519 497 253,676 10,049 34,413 20,317 354 358,850 - 29,434 24,992 4,476 21,951 5,050 43,171 246 - 3,223 17,303 - 65,715 5,111 26,637 8,261-- 5,660 382,802 41,054 29,434 26,16223,70822,128283 4304,107 369 318 161246 944 117 344 1,37811,474 636 -676 2,972 2,743- 953- - 128,048 155,307 5,660 135,072 - - --- - 247,730 41,054 29,434 26,162 23,708 22,128 88,572 33,273 29,900 17,817 3,223 63,822 497 178,090 15,161 61,050 ---- 16 1,108 - -176- - 17,628 - 1,262 1,693 372 1,072 2,485 19,291 3,009 - - 2,500 - 14,678 420 - --- 16 18,736 - 1,262 1,693 548 1,072 4,893 19,291 3,009 - - 2,632 - 15,922 431 776 -456--1 21- 16 21 412 35 15 23 -- 26 -34 84 35- 21- - 4,922 6,300 16 16,935 - - --- 134 4,878 10 139483 10,448 29,774 2,010 --- 132,858 148,073 44,850 17,8173,22363,822 44,286 114,800 14,950 --- 2,408 --133 1,739 10,638 1,153 --- 459 - 418 1,895 - 2,819 47 2,474 867 - 42,944 - - -867-- 497 319,391 15,161 61,050 8,26120,317-- - 141,301 - - 8,261 20,317 - - 1,265,953 2,383,935 192 - 165 - - 28,032 42,358 - 1,244 11 776 456 - 11,388 - - -456---- 60,457 309,100 19,013 89,722 313,082 457,000 79,909 143,000 492,979 856,287 553,435 1,165,387 263,329 690,197 290,106 475,190 1,695,937 2,582,599 1,713,461 2,751,902 3,409,398 5,334,502 2,143,444 2,950,567 166,342 347,549 185,354 437,271 111,738 289,855核准:审核:制表:刘德佳

期末在制 期末在 期末在制品品约当量单制成本总成本位成本(27)(28)=(20)+((29)=(28)/(26)+(27)12) 25,063 262,437 335 2,302 36,918 702 2,234 50,696 2,776 7,336 196,423 1,230 762 21,001 423 - 8,691 2,242 559 4,053 66 - 3,905 1,517 8,253 107,130 1,236 588 13,230 425 250 5,908 503 429 13,415 674 784 21,291 675 208 5,259 833 1,119 14,265 637 2,458 53,442 1,060 - - - 6,587 83,237 807 - 128 - 5,770 18,004 139 737 34,362 412 2,342 36,442 411 2,446 56,915 561 - 20 - 1,816 25,120 176 - 8,030 - 43 354 59 - - - - - - - 14 - - - - - 8,562 3,069 - - - - - - 599 7,092 1,049 577 23,587 4,193核准:审核:第 9 页，共 12 页

制表:刘德佳

期末在制 期末在 期末在制品品约当量单制成本总成本位成本(27)(28)=(20)+((29)=(28)/(26)+(27)12) 277 8,281 2,407 263 544 148 73,800 1,128,757 28,764 - 73 - - 194 - - 73 - - 340 - 3,541 157,331 527 1,013 73,144 451 353 61,723 215 - 1,977 564 - - - - 36,323 - - - - 764 16,775 245 5,043 22,349 131 - - - 410 14,515 511 1,509 19,017 417 - - - - - - 343 35,996 4,977 1,751 46,864 1,027 - 9,152 - 4,469 100,922 2,601 512 16,018 596 - 3,121 - 772 33,980 733 - - - 570 18,502 1,015 82 3,370 802 - 3,647 891 1,058 114,737 2,190 - 11,616 - 688 61,307 - 1,083 10,618 937核准:审核:第 10 页，共 12 页

制表:刘德佳

期末在制 期末在 期末在制品品约当量单制成本总成本位成本(27)(28)=(20)+((29)=(28)/(26)+(27)12) - - - 13,437 217,048 180 921 19,638 369 395 24,330 733 - 1,602 - - - - - - - 164 5,317 208 - 3,333 - 167 2,524 50,484 0 4,759 200 - 6,169 - - - - 492 18,640 497 370 7,832 145 918 19,740 172 - 2,259 - - 1,109 - - 173 - - 1,414 231 243 8,364 283 - 177 - 0 462 19,270 268 5,689 635 - 138,419 5,541 - - - 379 41,318 8,169 - - - - 11,140 1,710 209 5,417 241 - 475 - 443 16,327 693 25 2,825 721 84 8,310 1,120 1,791 35,089 262 937 42,652 5,285核准:审核:第 11 页，共 12 页

制表:刘德佳

期末在制 期末在 期末在制品品约当量单制成本总成本位成本(27)(28)=(20)+((29)=(28)/(26)+(27)12) - - - 1,801 253,177 2,960 - 41,183 4,120 1,262 42,062 528 1,693 42,749 519 548 31,416 214 1,072 38,429 428 3,154 115,841 1,277 8,652 72,760 128 1,855 35,867 446 - 18,048 1,396 - 3,287 11,701 2,632 79,822 796 - 497 - 4,534 204,379 1,519 431 16,965 3,326 776 65,041 2,922 - - - - - - - - - - - - 73,616 2,587,076 148,259 147,415 3,716,173 177,023核准:审核:第 12 页，共 12 页

制表:刘德佳