学习情境九辅助生产成本的归集与分配情境篇情境导入辅助生产车间为基本生产车间、销售机构和厂部行政管理等部门供水、供电发生的各项支出分配表：材料耗费分配表燃料耗费分配表职工薪酬耗费分配表折旧费分配表利息税金其他支出分配表材料耗费分配表2010年3月定额耗用量成本或费用项目原材料周转材料直接计入分配计入（铸铁）分配计入（型砂）分配计入（锤纹漆）直接计入分配率分配金额产量分配率分配金额定额成本分配率分配金额本产本闸阀直接材料434180297600899585.281202290.9138404075.78140001止回阀直接材料359004179000541089.721001909.0930003184.2214000小计7931844766003.0228144067522019.0909420068401.0614726028000废品损失----闸阀直接材料288造用铸造车间办公费900机加工车间消耗材料8800装配车间办公费1100小计10800助产本供电车间材料880供水车间材料440小计1320销售费用广告费等6400管理费用办公费15000合计82699214406754200726028000主管：赵明州记账赵建业审核：魏传杰填制：燃料耗费分配表2010年3月应借科目成本或费用项目直接计入金额分配计入金额（大碳）分配计入金额（焦炭）分配计入金额（炉材）合计产品产量分配率分配金额产品产量分配率分配金额产品产量分配率分配金额闸阀燃料及动力12052690.9112060981.821205095.641止回阀燃料及动力10043909.0910050818.181004246.36小计220439.090996600220508.181811180022042.46369342助产本供电车间材料70000小计计70000966001118009342管：乔宏记账赵建业审核：魏传杰填制：王雅斌铸造车间320005100020802000980028060007000976004800.222060.686860.9011000195001020400023008023003200386401200.65650.551851.20机加工车间312004320021003000700020005600901003100.201800.204900.40108001680011003000400030052002400326002000.08810.622810.70装配车间2120026320320050001020012020006600804002315.881360.363676.241240016200130045003500200860310039940863.22863.271726.49供电车间8860210009802300260080230260038030899.32653.211552.533200864012609609866089015876265.87165.33431.20供水车间352020008706003006507940221.28126.94348.22165020043025018080260289085.6953.55139.24售部人员32002801068086091065034310230.65126.33356.98部人员1250043200160036004600260264067880680.56432.611113.17合计151530286070166203007046376114018910355904620616663....
