Chapter 7 Spoilage,Rework and Scrap 废品、返工品和残料 海南大学董建华讲授 7-1
7 - 1 海南大学董建华讲授 Chapter 7 Spoilage, Rework and Scrap 废品、返工品和残料
Learning Objective Distinguish among spoilage,rework,and scrap Describe the accounting procedures for normal and abnormal spoilage Account for rework in job costing Account for scrap. 海南大学董建华讲授 7-2
海南大学董建华讲授 7- 2 Learning Objective Distinguish among spoilage, rework, and scrap Describe the accounting procedures for normal and abnormal spoilage Account for rework in job costing Account for scrap
Terminology Spoilage refers to unacceptable units discarded or sold for reduced prices. 生产原因造成不符合规定技术标准，不能按原用途使用的产品 Rework is units that are repaired. 生产过程中，因不合格而返工修理后才作为合格品出售的产品 Scrap is material left over. 制造产品时残留之材料，与主或联产品比，很低经济价值的产品 为控制成本，不隐藏雍生产成本申 海南大学董建华讲授 ☐73
海南大学董建华讲授 7- 3 Terminology Spoilage refers to unacceptable units discarded or sold for reduced prices. 生产原因造成不符合规定技术标准，不能按原用途使用的产品 Rework is units that are repaired. 生产过程中，因不合格而返工修理后才作为合格品出售的产品 Scrap is material left over. 制造产品时残留之材料,与主或联产品比，很低经济价值的产品
Normal Spoilage Normal spoilage is spoilage that is an inherent result of the particular production process and arises even under efficient operating conditions. 特定制造程序下既定损坏，即使在有效率之作业活动条件 下也会产生 Normal spoilage rates should be computed using total good units completed as the base,not total actual units started in production. 海南大学董建华讲授
海南大学董建华讲授 7- 4 Normal Spoilage Normal spoilage is spoilage that is an inherent result of the particular production process and arises even under efficient operating conditions. 特定制造程序下既定损坏，即使在有效率之作业活动条件 下也会产生 Normal spoilage rates should be computed using total good units completed as the base, not total actual units started in production
Abnormal Spoilage Abnormal spoilage is spoilage that should not arise under efficient operating conditions. 不属特定生产程序之部份，在有效率运作下不致发生之损坏 Companies record the units of abnormal spoilage keep a separate Loss from Abnormal Spoilage A. 非常损坏单位被计算与记录在「非常损坏损失」帐户 非常频坏被认为是可避兔且可控制的， 应在损益表申单独列际 海南大学董建华讲授 7-5
海南大学董建华讲授 7- 5 Abnormal Spoilage Abnormal spoilage is spoilage that should not arise under efficient operating conditions. 不属特定生产程序之部份，在有效率运作下不致发生之损坏 Companies record the units of abnormal spoilage keep a separate Loss from Abnormal Spoilage A. 非常损坏单位被计算与记录在「非常损坏损失」帐户