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论文作者:英语论文论文属性:作业 Assignment登出时间:2015-05-12编辑:Karlie点击率:5566
论文字数:1607论文编号:org201505121036477172语种:英语 English地区:英国价格:免费论文
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摘要:本文按照通用的会计规则,阐述了商业经营上不寻常事件发生的概率,以及应对的方法。
If Tommy's equipment was already idle during the plan crash due to lack of demand he would treat the situation differently. T-Shirts by Tommy is posed with a delicate situation due to the fact that idle time is something hard to account for accurately. If idle time is overvalued, then cost of goods sold will be too high, and vice versa. The first thing that Mr. Short must determine is the normal overhead rate for his equipment. At what rate are normal production hours and normal expense accounted for properly? After figuring out this number, Tommy can then move onto deciding the idle capacity of his equipment.
In determining the normal overhead rate it is important to realize that normal production is not the same thing as possible production (Vollmers). In fact, confusing the two can result in major differences in cost of goods sold and net income. Once Tommy has decided the normal capacity he can use this number to determine the cost of idle equipment. Using the normal capacity as the denominator, and cost of idle equipment as the numerator, an idle rate is determined. This idle rate should be used to determine how much to expense for the time the equipment is being transported and setup at the new location. It is important to account for this idle time because the lease on the equipment does not change if it is not being used. Therefore, the time that it is not being used, it is still being paid for. In order to report this idle time, William Palmer states in his book, Construction Accounting & Financial Management, ' The easiest way to report on idle time is to account for it separately in the cost ledger as if it were a separate item of job overhead cost. The account set up is charged with the out-of-pocket costs of ownership (taxes, insurance, depreciation, and sometimes storage) for all hours…' So since we would not be using the machines during the period we could transfer depreciation to job overhead cost.