108 年 國立臺灣大學會計學系碩士班《成本與管理會計》

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第 Problem 1 題20 分

Mobile Safety is producing and selling bicycle components. All processing is initiated when an order is received. Mobile Safety orders direct materials from a high-quality supplier, SuperTech. Direct Materials are purchased under a just-in-time system. Backflush costing is used. Any under- or overallocation of conversion costs are written off monthly to Cost of Goods Sold. For October, there were no beginning inventories of direct materials, no beginning or ending work in process, and no beginning finished goods. Additional information for October is as follows:

Direct materials purchased: $1,516,800
Standard materials costs per unit: $184
Actual conversion costs: $696,000
Standard conversion cost per unit: $136
Number of Finished Units produced: 12,640
Number of Finished Units sold: 12,160

Required:
(1) If backflush costing is used with three trigger points in the accounting system:
i. Purchase of direct materials and incurring of conversion costs.
ii. Completion of good finished units of product.
iii. Sale of finished goods.
Determine the Cost of Goods Sold for October (10%)

(2) If backflush costing is used with two trigger points in the accounting system:
i. Purchase of direct materials and incurring of conversion costs.
ii. Sale of finished goods.
Determine the Cost of Goods Sold for October (10%)

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這一題的完整詳解

【核心觀念】

  1. Backflush Costing（倒沖成本制度）：在實際發生成本時即記錄，期末或在特定觸發點將成本「倒沖」至產品。
  2. 標準成本：每單位產品的預定材料費與轉換費（直接人工＋製造間接費），用以計算製造成本與成本差異。
  3. 成本差異（Variance）：實際成本與標準成本之差，若為有利（Actual < Standard）則在當期沖銷至 Cost of Goods Sold (COGS)，調整 COGS 的金額。
  4. 三觸發點 vs. 兩觸發點
    • 三觸發點：① 購料時同時記錄轉換費；② 完工時以標準成本列製造成本；③ 銷貨時將完工成本轉入 COGS。
    • 兩觸發點：① 購料時同時記錄轉換費；② 銷貨時直接將實際成本按比例分配至已售單位，餘額留在期末存貨。

(1) 三觸發點制度下的 Cost of Goods Sold

步驟一：計算單位標準成本

Standard Material Cost per unit=$184Standard Conversion Cost per unit=$136Standard Total Cost per unit=184+136=$320\text{Standard Material Cost per unit}= \$184 \\ \text{Standard Conversion Cost per unit}= \$136 \\ \text{Standard Total Cost per unit}= 184+136 = \$320

步驟二：以生產量計算 標準製造成本（完成時的倒沖）

Units Produced=12,640Standard Manufacturing Cost=12,640×320=$4,044,800\text{Units Produced}=12,640 \\ \text{Standard Manufacturing Cost}=12,640 \times 320 = \$4,044,800

步驟三：彙總實際成本（購料與轉換費）

Actual Material Cost=$1,516,800Actual Conversion Cost=$696,000Total Actual Cost=1,516,800+696,000=$2,212,800\begin{aligned} \text{Actual Material Cost} &= \$1,516,800\\ \text{Actual Conversion Cost} &= \$696,000\\ \text{Total Actual Cost} &= 1,516,800 + 696,000 = \$2,212,800 \end{aligned}

步驟四：計算成本差異（實際 vs. 標準）

Material Variance=1,516,800−(12,640×184)=1,516,800−2,325,760=−$808,960  (有利)Conversion Variance=696,000−(12,640×136)=696,000−1,719,040=−$1,023,040  (有利)Total Variance=−$808,960−$1,023,040=−$1,832,000\begin{aligned} \text{Material Variance} &= 1,516,800 - (12,640 \times 184) \\ &= 1,516,800 - 2,325,760 = -\$808,960 \;(\text{有利})\\[4pt] \text{Conversion Variance} &= 696,000 - (12,640 \times 136) \\ &= 696,000 - 1,719,040 = -\$1,023,040 \;(\text{有利})\\[4pt] \text{Total Variance} &= -\$808,960 - \$1,023,040 = -\$1,832,000 \end{aligned}
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第 Problem 2 題20 分

Silver Cross Hospital is noted for emergency center specifically designed to treat seniors who had acute health problems that were not life-threatening. The hospital provides food services for patients and the food court, but has been hit with a number of complaints about its food service from patients, employees, and food court customers. These complaints, coupled with concerns of growing demand for food safety, have prompted the organization to contact Formosa Food Service about the possibility of an outsourcing arrangement.

The hospital's financial office has prepared the following information for food service for the year just ended:

Food court sales revenue: $200,000
Food costs: $2,225,000
Labor costs: $2,125,000
Variable overhead: $875,000
Allocated fixed overhead: $150,000

Meetings with representatives from Formosa revealed the following information:

  • Formosa will charge Silver Cross Hospital $20 per day for each patient served. Note: This figure has been "marked up" by Formosa to reflect the firm's cost of operating the hospital food court.
  • Silver Cross Hospital's 625-bed facility operates throughout the year and typically has an average occupancy rate of 80%.
  • Labor cost is the primary driver for variable overhead. If an outsourcing agreement is reached, hospital labor costs will drop by 80%.
  • Formosa plans to use Silver Cross food facilities for meal preparation.
  • Food court sales revenue is expected to increase by 18% because Formosa will offer an improved menu selection.

Required:
(1) Should Silver Cross outsource its food-service operation to Formosa? Show detailed computation. (10%)
(2) As another scenario, Silver Cross will rent out food facilities for rental revenue $30,000 if food services is outsourced to Formosa. Formosa will then raise its charge from $20 to $25 per day for each patient served to reflect investment in new facilities. Should Silver Cross outsource its food-service operation to Formosa? Show detailed computation. (10%)

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這一題的完整詳解

核心觀念

  • 相關成本與差異成本：決策時僅比較會因方案改變而不同的成本（可避免成本），固定分攤成本若不變則不影響比較。
  • **增量分析 (核心觀念
  • 相關成本與差異成本：決策時僅比較會因方案改變而不同的成本（可避免成本），固定分攤成本若不變則不影響比較。
  • 增量分析 (Incremental Analysis)：以「外部收支」與「內部可省成本」的差額判斷是否外包。
  • 成本驅動因素：勞務成本是變動製造費用的主要驅動因素，外包後其變化比例同樣適用於變動製造費用。
  • 患者日數 (Patient‑days)：患者日數=床位數×佔用率×365\text{患者日數}= \text{床位數}\times\text{佔用率}\times365，用以計算外包服務費用。

解題步驟與計算

  1. 計算現行年度總成本
總成本原=Food Cost+Labor Cost+Variable OH+Allocated Fixed OH=2,225,000+2,125,000+875,000+150,000=5,375,000  (美元)\begin{aligned} \text{總成本}_{\text{原}} &=\text{Food Cost}+ \text{Labor Cost}+ \text{Variable OH}+ \text{Allocated Fixed OH}\\ &=2{,}225{,}000+2{,}125{,}000+875{,}000+150{,}000\\ &=5{,}375{,}000\;(\text{美元}) \end{aligned}
  1. 計算現行營業虧損
營收原=200,000虧損原=5,375,000−200,000=5,175,000\text{營收}_{\text{原}}=200{,}000 \qquad \text{虧損}_{\text{原}}=5{,}375{,}000-200{,}000=5{,}175{,}000
  1. 求年度患者日數
平均佔用床位=625×0.80=500  床患者日數=500×365=182,500  日\begin{aligned} \text{平均佔用床位}&=625\times0.80=500\;\text{床}\\ \text{患者日數}&=500\times365=182{,}500\;\text{日} \end{aligned}

(1) 外包方案 ①（Formosa每患者日收費 $20）

項目計算方式結果（$）
外包服務費20×182,50020 \times 182{,}5003,650,0003{,}650{,}000
勞務成本下降 80%2,125,000×0.202{,}125{,}000 \times 0.20425,000425{,}000
變動製造費下降 80%875,000×0.20875{,}000 \times 0.20175,000175{,}000
固定製造費 (不變)150,000150{,}000150,000150{,}000
食材成本 (不變)2,225,0002{,}225{,}0002,225,0002{,}225{,}000
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第 Problem 3 題20 分

TTP Health Center runs two programs: emergency program and counseling program. TTP currently allocate indirect costs to each program by patient-years of services. The director of TTP has recently become aware of activity-based costing as a method to refine costing systems. In order to apply this technique, the center asks the accountant to summarize the following budgeted costs and activity information for 2018:

Direct Costs to Each Program
Professional Salaries:
12 physicians*300,000:300,000: 3,600,000
36 psychologists*150,000:150,000: 5,400,000
48 nurses*60,000:60,000: 2,880,000
Total Professional Salaries: $11,880,000

Indirect Costs
Medical supplies: 484,000Rentandclinicmaintenance:484,000 Rent and clinic maintenance: 277,200
Administrative costs: 968,000Laboratoryservices:968,000 Laboratory services: 184,800
Total Indirect Costs: $1,914,000

Total Budgeted Costs: $13,794,000

Activity Information for 2018:
Program Emergency Counseling
Professional Employees
Number of Physicians 12 0
Number of Psychologists 12 24
Number of Nurses 18 30
Indirect Costs Cost Allocation Bases
Medical supplies Patient-years of services 150 180
Rent and clinic maintenance Square feet occupied by program 27,000 36,000
Administrative costs Patient-years of services 150 180
Laboratory services Number of laboratory tests 4,200 2,100

Required:
(1) Based on the current costing system, which allocates indirect cost to each program by patient-years of services, calculate the budgeted cost per patient-year of the drug program and the aftercare program. (10%)
(2) Using an activity-based costing approach to cost analysis, calculate the budgeted cost per patient-year of the drug program and the aftercare program. (10%)

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核心觀念

  • 直接成本：與服務直接相關的薪資支出，依各程式所使用的人員數量分配。
  • 間接成本：無法直接追溯至個別服務的支出，必須透過成本分配基礎（allocation base）分配。
  • 現行成本分配系統：所有間接成本皆以「患者年（patient‑years）」為唯一分配基礎。
  • 活動基礎成本法（ABC）：將間接成本依不同活動分別設定適切的分配基礎（醫療用品→患者年、租金→坪數、行政費用→患者年、實驗室服務→檢驗次數），以提高成本資訊的準確度。

解題方法

  1. 計算直接成本：根據各程式的員工數與薪資單價，逐項乘算後加總。
  2. 現行系統：先求總患者年數，算出每患者年分配的間接成本，再乘以各程式的患者年數得到間接成本分配額，最後與直接成本相加並除以患者年數得到「每患者年成本」。
  3. ABC 系統：對每一個間接成本池分別計算其單位成本（/patient‑year、/patient‑year、/ft²、$/test），再依各程式之對應基礎乘算得到每個池的分配額，合計所有池得到程式的總間接成本；同樣與直接成本合併後除以患者年數求得「每患者年成本」。

(1) 現行成本分配系統之計算

① 直接成本

程式醫師 (12 × 300,000)心理師 (12 × 150,000)護理師 (18 × 60,000)小計
急診（Drug）$3,600,000$1,800,000$1,080,000$6,480,000
諮詢（Aftercare）$0$3,600,000$1,800,000**
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第 Problem 4 題20 分

Hamilton Company has two operation departments, Northern Department and Southern Department. Each of the operation departments uses the services of the company's two support departments, Maintenance and Human Resources. The base used to allocate maintenance is budgeted total maintenance hours. The base used to allocate human resources is number of labor hours for a department. The Maintenance budget is $595,000, while the Human Resources budget is $1,615,000. The following summarizes budgeted amounts and allocation-base amounts used by each department:

Services ProvidedBudgetAllocation BaseNorthern DepartmentSouthern DepartmentMaintenanceHuman Resources
Maintenance$595,000Budgeted maintenance hours3,4001,700---8,500
Human Resources$1,615,000Budgeted labor hours40,80061,2003,400---

After the support department costs of Maintenance and Human Resources have been allocated using the reciprocal method, the total cost of the Northern Department is $3,329,909 and the Southern Department is $7,209,765.

Required:
(1) Use the direct method to allocate support department costs to each of the two principal operating departments. What are the total costs of the production departments, Northern Department and Southern Department, after the allocation of support department costs? (10%)
(2) Allocates support department costs using the step-down method with the sequence of allocation based on the highest-percentage support concept. What are the total costs of the production departments, Northern Department and Southern Department, after the allocation of support department costs? (10%)

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這一題的完整詳解

核心觀念

本題的核心考點為服務部門成本分攤（Support Department Cost Allocation），評量考生在三種不同分攤方法下的計算邏輯與相互關係：

  1. 直接法（Direct Method）：完全忽略服務部門相互提供服務的事實，直接將各服務部門的成本依營運（生產）部門的使用比例全數分攤至營運部門。
  2. 階梯分攤法／循序分攤法（Step-down Method / Sequential Method）：部分承認服務部門間的相互提供服務。分攤順序依題意採最高比例服務原則（Highest-percentage support concept），即提供給其他服務部門之服務佔其總服務比例最高者優先分攤；已分攤完畢之部門不再接受後續部門分攤回來的成本。
  3. 交互分攤法／相互分攤法（Reciprocal Method）：完全承認所有服務部門之間的相互提供服務，利用聯立方程式（Simultaneous Equations）求出各服務部門的完整經濟成本（Reciprocal Costs）後再進行分攤。
  4. 營運部門分攤後總成本（Total Costs of Production Departments）：
    營運部門分攤後總成本=營運部門原始部門直接成本+自各服務部門分攤而得之成本\text{營運部門分攤後總成本} = \text{營運部門原始部門直接成本} + \text{自各服務部門分攤而得之成本}
    破題關鍵：題目未直接給出 Northern 與 Southern 的原始部門直接成本，但提供了交互分攤法分攤後的部門總成本。因此，解題第一步必須先利用**交互分攤法逆推（Back-calculate）**兩營運部門的原始部門直接成本。

解題方法

步驟 0：利用交互分攤法逆推營運部門的原始直接成本

1. 各服務部門的分攤比例計算

  • Maintenance 部門（維修部門）：總提供時數 =3,400+1,700+8,500=13,600= 3,400 + 1,700 + 8,500 = 13,600 小時

    • 提供給 Northern 比例 =3,40013,600=14=25%= \frac{3,400}{13,600} = \frac{1}{4} = 25\%
    • 提供給 Southern 比例 =1,70013,600=18=12.5%= \frac{1,700}{13,600} = \frac{1}{8} = 12.5\%
    • 提供給 HR 比例 =8,50013,600=58=62.5%= \frac{8,500}{13,600} = \frac{5}{8} = 62.5\%

  • Human Resources 部門（人力資源部門）：總提供時數 =40,800+61,200+3,400=105,400= 40,800 + 61,200 + 3,400 = 105,400 小時

    • 提供給 Northern 比例 =40,800105,400=1231≈38.71%= \frac{40,800}{105,400} = \frac{12}{31} \approx 38.71\%
    • 提供給 Southern 比例 =61,200105,400=1831≈58.06%= \frac{61,200}{105,400} = \frac{18}{31} \approx 58.06\%
    • 提供給 Maintenance 比例 =3,400105,400=131≈3.23%= \frac{3,400}{105,400} = \frac{1}{31} \approx 3.23\%
2. 建立並求解聯立方程式

設 MM 為 Maintenance 的完整成本，HRHR 為 Human Resources 的完整成本：

M=595,000+131HRM = 595,000 + \frac{1}{31} HR HR=1,615,000+58MHR = 1,615,000 + \frac{5}{8} M

將 HRHR 代入 MM 的方程式：

M=595,000+131(1,615,000+58M)M = 595,000 + \frac{1}{31}\left(1,615,000 + \frac{5}{8} M\right) M=595,000+1,615,00031+5248MM = 595,000 + \frac{1,615,000}{31} + \frac{5}{248} M (1−5248)M=595,000×31+1,615,00031\left(1 - \frac{5}{248}\right) M = \frac{595,000 \times 31 + 1,615,000}{31} 243248M=20,060,00031\frac{243}{248} M = \frac{20,060,000}{31} M=20,060,00031×248243=160,480,000243≈660,411.52M = \frac{20,060,000}{31} \times \frac{248}{243} = \frac{160,480,000}{243} \approx 660,411.52

代回求 HRHR：

HR=1,615,000+58×(160,480,000243)=492,745,000243≈2,027,757.20HR = 1,615,000 + \frac{5}{8} \times \left(\frac{160,480,000}{243}\right) = \frac{492,745,000}{243} \approx 2,027,757.20
3. 計算交互分攤法下分攤給兩營運部門的服務成本

  • Northern Department 獲配之服務成本：

    來自 Maintenance=14×160,480,000243=40,120,000243≈$165,102.88\text{來自 Maintenance} = \frac{1}{4} \times \frac{160,480,000}{243} = \frac{40,120,000}{243} \approx \$165,102.88 來自 HR=1231×492,745,000243=190,740,000243≈$784,938.27\text{來自 HR} = \frac{12}{31} \times \frac{492,745,000}{243} = \frac{190,740,000}{243} \approx \$784,938.27 分攤合計=165,102.88+784,938.27=$950,041.15\text{分攤合計} = 165,102.88 + 784,938.27 = \$950,041.15

  • Southern Department 獲配之服務成本：

    來自 Maintenance=18×160,480,000243=20,060,000243≈$82,551.44\text{來自 Maintenance} = \frac{1}{8} \times \frac{160,480,000}{243} = \frac{20,060,000}{243} \approx \$82,551.44 來自 HR=1831×492,745,000243=286,110,000243≈$1,177,407.41\text{來自 HR} = \frac{18}{31} \times \frac{492,745,000}{243} = \frac{286,110,000}{243} \approx \$1,177,407.41 分攤合計=82,551.44+1,177,407.41=$1,259,958.85\text{分攤合計} = 82,551.44 + 1,177,407.41 = \$1,259,958.85
4. 逆推兩營運部門之原始直接成本（CNorthernC_{\text{Northern}} 與 CSouthernC_{\text{Southern}}）
  • CNorthern=C_{\text{Northern}} = $3,329,909−3,329,909 - $950,041.15=950,041.15 = $2,379,867.85≈2,379,867.85 \approx $2,379,868
  • CSouthern=C_{\text{Southern}} = $7,209,765−7,209,765 - $1,259,958.85=1,259,958.85 = $5,949,806.15≈5,949,806.15 \approx $5,949,806

第 (1) 小題：直接法（Direct Method）

直接法下，不考慮服務部門間之互相支援，分攤基礎僅以營運部門之相對使用量為準：

1. Maintenance 部門成本分攤（預算 $595,000）
  • 營運部門總時數 =3,400+1,700=5,100= 3,400 + 1,700 = 5,100 小時
    • Northern 分攤比例 =3,4005,100=23= \frac{3,400}{5,100} = \frac{2}{3}
    • Southern 分攤比例 =1,7005,100=13= \frac{1,700}{5,100} = \frac{1}{3}
  • 分攤金額：
    • Northern == $595,000×23=595,000 \times \frac{2}{3} = $396,666.67
    • Southern == $595,000×13=595,000 \times \frac{1}{3} = $198,333.33
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第 Problem 5 題20 分

Jurgensen Manufacturing Inc. specializes in the manufacture of vacuum equipment, a field that has become increasingly competitive. Two years ago, the president of Jurgensen decided to revise the bonus plan (based, at the time, entirely on operating income) to encourage division managers to focus on areas that were important to customers and that added value without increasing cost. In addition to a profitability incentive, the revised plan includes incentives for reduced rework costs, reduced sales returns, and on-time deliveries. The company calculates and rewards bonuses quarterly on the following basis: A base bonus is calculated at 1.8% of operating income; this amount is then made three adjustments as follows:

  • Reduced by excess of rework costs over and above 2% of operating income; No adjustment if rework costs are less than or equal to 2% of operating income.
  • Increased by $9,600 if more than 98% of deliveries are on time and by $3,600 if 95-98% of deliveries are on time; No adjustment if on-time deliveries are below 95%.
  • Increased by $6,000 if sales returns are less than or equal to 1.5% of sales; Decreased by 50% of excess of sales returns over 1.5% of sales.

If the calculation of the bonus results in a negative amount for a particular period, the manager simply receives no bonus, and the negative amount is not carried forward to the next period.

Results for Jurgensen's Express division and Turbo division for the first two quarters of 2018, the first year under the new bonus plan, follow. In 2017, under the old bonus plan, the Express division manager earned a bonus of $48,708 and the Turbo division manager received a bonus of $37,992.

Express DivisionTurbo Division
1st Quarter, 20182nd Quarter, 20181st Quarter, 20182nd Quarter, 2018
Rework costs$20,700$19,800$10,800$14,400
Revenues$7,560,000$7,920,000$5,130,000$5,220,000
On-time delivery94.6%97.1%98.4%94.8%
Sales returns$151,200$126,000$80,544$76,500
Operating income$831,600$792,000$615,600$730,800

Required: Calculate the bonus earned by each manager for the first and second quarters in 2018. (20%)

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這一題的完整詳解

本題主要測試考生對績效獎金制度的計算與應用能力，特別是結合了多項績效指標（營運收入、返工成本、準時交貨率、銷售退貨率）來計算獎金。

核心觀念：
獎金計算通常包含一個基礎獎金，然後根據多項績效指標進行調整（加減）。在計算過程中，需要仔細審閱每個調整項的條件和計算方式。

解題步驟：
我們需要為 Express Division 和 Turbo Division 的第一季和第二季分別計算獎金。

獎金計算公式：
Bonus = Base Bonus + Adjustment 1 + Adjustment 2 + Adjustment 3

  • Base Bonus: 1.8% of Operating Income

  • Adjustment 1 (Rework Costs): Reduced by excess of rework costs over 2% of operating income.

    • Threshold = 2% of Operating Income
    • Excess Rework Costs = Rework Costs - Threshold (if Rework Costs > Threshold)
    • Adjustment 1 = -Excess Rework Costs

  • Adjustment 2 (On-time Delivery):

    • If > 98%: + $9,600
    • If 95% to 98% (inclusive): + $3,600
    • If < 95%: No adjustment ($0)

  • Adjustment 3 (Sales Returns):

    • Threshold = 1.5% of Sales
    • If Sales Returns <= Threshold: + $6,000
    • If Sales Returns > Threshold: Decreased by 50% of excess sales returns over the threshold.
      • Excess Sales Returns = Sales Returns - Threshold
      • Adjustment 3 = - (50% * Excess Sales Returns)

  • Negative Bonus: If calculated bonus < $0, then Bonus = $0.

計算 Express Division - 1st Quarter, 2018

  • Operating Income = $831,600
  • Revenues = $7,560,000
  • Rework costs = $20,700
  • On-time delivery = 94.6%
  • Sales returns = $151,200

  1. Base Bonus:

    • $831,600 * 1.8% = $14,968.80

  2. Adjustment 1 (Rework Costs):

    • Threshold = $831,600 * 2% = $16,632
    • Rework Costs ($20,700) > Threshold ($16,632).
    • Excess Rework Costs = $20,700 - $16,632 = $4,068
    • Adjustment 1 = -$4,068

  3. Adjustment 2 (On-time Delivery):

    • On-time delivery = 94.6%. This is < 95%.
    • Adjustment 2 = $0

  4. Adjustment 3 (Sales Returns):

    • Threshold = $7,560,000 * 1.5% = $113,400
    • Sales Returns ($151,200) > Threshold ($113,400).
    • Excess Sales Returns = $151,200 - $113,400 = $37,800
    • Adjustment 3 = - (50% * $37,800) = -$18,900

  5. Total Bonus Calculation:

    • Bonus = $14,968.80 (Base) - $4,068 (Adj 1) + $0 (Adj 2) - $18,900 (Adj 3)
    • Bonus = $14,968.80 - $22,968 = -$7,999.20
    • Since the result is negative, the bonus is $0.

計算 Express Division - 2nd Quarter, 2018

  • Operating Income = $792,000
  • Revenues = $7,920,000
  • Rework costs = $19,800
  • On-time delivery = 97.1%
  • Sales returns = $126,000

  1. Base Bonus:

    • $792,000 * 1.8% = $14,256.00

  2. Adjustment 1 (Rework Costs):

    • Threshold = $792,000 * 2% = $15,840
    • Rework Costs ($19,800) > Threshold ($15,840).
    • Excess Rework Costs = $19,800 - $15,840 = $3,960
    • Adjustment 1 = -$3,960

  3. Adjustment 2 (On-time Delivery):

    • On-time delivery = 97.1%. This is between 95% and 98%.
    • Adjustment 2 = +$3,600

  4. Adjustment 3 (Sales Returns):

    • Threshold = $7,920,000 * 1.5% = $118,800
    • Sales Returns ($126,000) > Threshold ($118,800).
    • Excess Sales Returns = $126,000 - $118,800 = $7,200
    • Adjustment 3 = - (50% * $7,200) = -$3,600

  5. Total Bonus Calculation:

    • Bonus = $14,256.00 (Base) - $3,960 (Adj 1) + $3,600 (Adj 2) - $3,600 (Adj 3)
    • Bonus = $14,256.00 - $3,960 + $3,600 - $3,600 = $10,300.00

計算 Turbo Division - 1st Quarter, 2018

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其他考古題

臺灣大學《成本與管理會計》其他年度

115 年114 年113 年112 年111 年109 年

其他學校的財金會計考古題

清華大學33成功大學62政治大學68中央大學5中正大學32中山大學8臺北大學48暨南國際大學13高雄大學6嘉義大學6臺北商業大學3