An accounting problem (solving process and analysis)

First of all, I would like to ask "1February 5, 2008, I bought 500 kilograms of this material at a unit price of 15 yuan". Is this 15 yuan 150 yuan? Because the unit price of the same material can't be that far apart. If it is 150 yuan, you can list the topics on the table first:

Method of first - in first - out

(Definition: FIFO method refers to the method of calculating the cost of issuing inventory based on the unit price of first-in inventory according to the principle of first-in first-out inventory. The specific way to adopt this method is to calculate the cost of issuing inventory according to the unit price of the opening balance of inventory, then calculate the cost of issuing inventory and ending inventory according to the unit price of the first batch of inventory received and issued, and so on. )

① Calculate the costs of 65438+February 10, 19 and 27 as follows:

12- 10 distribution cost =30000+200* 140=58000 (yuan)

12- 19 distribution cost =100 *140+200 *150 = 44,000 yuan.

12-27 distribution cost =150 *100 =15000 (yuan)

② The total delivery cost this month = 51000+44000+15000 =117000 (RMB).

③ Month-end balance cost = initial cost+current purchase-current issue.

= 30000+(140 * 300+150 * 500)-117000 = 30000 (yuan)

Second, the moving weighted average method (decimal to yuan)

? (Definition: moving weighted average method refers to a method of adding the cost of each purchase to the cost of the original inventory, dividing it by the sum of the quantity of each purchase and the quantity of the original inventory, and then calculating the cost of the inventory issued in the current month and the cost of the ending inventory to obtain the weighted average unit cost. )

① Calculate the unit price and amount when the inventory quantity changes:

Unit price after purchase 12-4 =? (Opening Balance+Current Income)/(Opening Balance+Current Income)

=(30000+ 140*300)/( 150+300)

= 160 (yuan/kg)

12- 10 cost at the time of publication = 160*350=56000 (yuan)

12- 10 remaining cost = unit price * remaining quantity

= 160*( 150+300-350)

= 160* 100

= 16000 (yuan)

12- 15 cost at the time of purchase = (balance before current income+current income)/(balance before current income+current income)

? =( 16000+ 150*500)/( 100+500)

? = 15 1.667 (yuan/kg)

12- 19 cost at the time of publication =151.667 * 300 = 45500 (yuan).

12- 19 remaining cost = unit price * remaining quantity

= 15 1.667*( 100+500-300)

= 15 1.667*300

= 45,500 yuan

Cost12-27 =151.667 *100 =15167 (yuan)

12-27 Residual cost = unit price * remaining quantity

= 15 1.667*(300- 100)

= 15 1.667*200

=30333 (yuan)

② The total expenses issued this month = 56,000+45,500+15167 =116667 (yuan).

③ Month-end balance cost = initial cost+current purchase-current issue.

? = 30000+(140 * 300+150 * 500)-116667 = 30333 (yuan)

It can also be simply said that the cost of the balance on the 27th is the balance cost at the end of the month, that is, 30,333 yuan.