A股份有限公司（以下简称A公司），除特别说明其存货均未发生减值，2×19年至2×20年发生与存货相关的业务如下：（1）2×19年10月10日，A公司与B公司签订合同，约定将一批应税消费品甲产品委托B公司加工。10月12日，A公司发出甲产品，实际成本为70000元，应付加工费为2000元（不含增值税），消费税税率为10%，10月25日收回加工物资并验收入库，加工费及代收代缴的消费税于当日用银行存款支付。A公司收回上述甲产品后，将其全部作为职工福利发放给管理层员工，已知加工完成后的甲产品市场公允价值为85000元。（2）2×19年11月11日，A公司与C公司签订合同，约定将A公司本期新研制的乙产品200吨中40%销售给C公司，合同约定2×20年1月，A公司负责将产品运至C公司所在地，乙产品每吨售价1000元。已知乙产品成本费用计算单中标明直接材料为600元/吨，直接人工为200元/吨，制造费用分配为100元/吨。另外根据A公司财务经理进一步分析与观察，乙产品的市场公允售价为950元/吨，预计向C公司或其他客户销售乙产品将发生的相关费用均为每吨80元。（3）除上述资料外，A公司期末有关物资的资料如下：①丙材料期末成本40000元，可变现净值38000元，存货跌价准备期初余额为1000元；②A公司委托D公司销售的一批丁产品，该批商品的成本为60000元，预计售价为75000元，至年末D公司尚未实际对外销售；③A公司本期购入一批工程项目材料，支付的购买价款为60000元（不含增值税）；④A公司本期购入一批办公用品，作为低值易耗品核算，成本为5000元；⑤A公司本期在产品成本25000元，在途物资4200元。其他资料：A公司、B公司、C公司均为增值税一般纳税人，适用增值税税率为13%。（1）根据资料（1），编制与A公司有关的会计分录。（2）根据资料（2），判断乙产品是否需要计提减值准备，若需要则计算相关减值金额，并编制相关分录。（3）根据上述资料，不考虑其他因素影响，计算A公司期末存货项目应当列报的金额。
答案：见解析。,89,89)]<span style="color:#rgb(89,89,89)">（</span>1）<span style="color:#rgb(89,89,89)">A公司在发出原材料时：</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：委托加工物资</span> </span><span style="color:#rgb(89,89,89)">7</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：原材料</span> </span><span style="color:#rgb(89,89,89)">7</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)">A公司应付加工费、代扣代缴的消费税：</span><span style="color:#rgb(89,89,89)">组成计税价格</span><img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" /><span style="color:#rgb(89,89,89)">（材料成本</span><img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" /><span style="color:#rgb(89,89,89)">加工费）<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/6c55a72ea18a7a8da9123468d662aa0f.png" />(1<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/f5595183a7f7f9e8e291da5cd2caef1f.png" />消费税税率）<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />(70000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />2000)<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/6c55a72ea18a7a8da9123468d662aa0f.png" />（1<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/f5595183a7f7f9e8e291da5cd2caef1f.png" />10%）</span><img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />80000（元<span style="color:#rgb(89,89,89)">）</span><span style="color:#rgb(89,89,89)">消费税应纳税额</span><img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" /><span style="color:#rgb(89,89,89)">组成计税价格<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />适用税率</span><img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />80000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />10%<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />8000(元)<span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：委托加工物资</span>（2000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />8000）</span><span style="color:#rgb(89,89,89)">10 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">应交税费</span>——应交增值税（进项税额） </span><span style="color:#rgb(89,89,89)">26</span><span style="color:#rgb(89,89,89)">0 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：银行存款</span> </span><span style="color:#rgb(89,89,89)">10 </span><span style="color:#rgb(89,89,89)">26</span><span style="color:#rgb(89,89,89)">0</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">加工完成的甲产品入库：</span> </span><span style="color:#rgb(89,89,89)">材料的入账价值<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />70000+10000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />80000（元）</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：库存商品</span> </span><span style="color:#rgb(89,89,89)">8</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：委托加工物资</span> </span><span style="color:#rgb(89,89,89)">8</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">发放给管理层职工：</span> </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：管理费用</span></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)">9605</span><span style="color:#rgb(89,89,89)">0 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：应付职工薪酬</span> </span><span style="color:#rgb(89,89,89)">9605</span><span style="color:#rgb(89,89,89)">0 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：应付职工薪酬</span> </span><span style="color:#rgb(89,89,89)">9605</span><span style="color:#rgb(89,89,89)">0 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：主营业务收入</span> </span><span style="color:#rgb(89,89,89)">8</span><span style="color:#rgb(89,89,89)">5 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">应交税费</span>——应交增值税（销项税额）（85000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />13%）11050</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：主营业务成本</span> </span><span style="color:#rgb(89,89,89)">8</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：库存商品</span> </span><span style="color:#rgb(89,89,89)">8</span><span style="color:#rgb(89,89,89)">0 000 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">（</span>2）对于乙产品有合同部分： </span><span style="color:#rgb(89,89,89)">乙产品的成本<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />(600<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />100)<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />40%<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />72000（元）</span><span style="color:#rgb(89,89,89)">乙产品的可变现净值<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />（1000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/f5595183a7f7f9e8e291da5cd2caef1f.png" />80）<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />40%<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />73600（元）</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">对于有合同部分产品的成本小于可变现净值，存货未发生减值，不需要计提减值准备。</span> </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">对于乙产品无合同部分：</span> </span><span style="color:#rgb(89,89,89)">乙产品的成本<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />（600<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />100）<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />60%<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />108000（元）</span><span style="color:#rgb(89,89,89)">乙产品的可变现净值<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />（950<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/f5595183a7f7f9e8e291da5cd2caef1f.png" />80）<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/82b0c539e79c5951353323950175ab5d.png" />60%<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />104400（元）</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">对于无合同部分产品的成本大于可变现净值，存货发生减值，需要计提减值准备。</span> </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">故，针对乙产品</span>A公司应当计提跌价准备的金额<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />108000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/f5595183a7f7f9e8e291da5cd2caef1f.png" />104400<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />3600（元），相关分录为：</span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">借：资产减值损失</span> 3 600 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">贷：存货跌价准备</span> 3 600 </span><span style="color:#rgb(89,89,89)"><span style="color:#rgb(89,89,89)">（</span>3）A公司期末存货项目应当列报<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />72000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />104000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />38000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />60000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />5000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />25000<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/e1245168e137947091f2a0ae0476aa94.png" />4200<img flag="tex" src="https://ak-tiku.oss-cn-beijing.aliyuncs.com/image/2e28ea4203cb3c361b220e97c448dee7.png" />308600（元）。</span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span><span style="color:#rgb(89,89,89)"></span>
分析解释：（1）A公司在发出原材料时： 借：委托加工物资 70 000 贷：原材料 70 000 A公司应付加工费、代扣代缴的消费税：组成计税价格＝（材料成本＋加工费）/（1－消费税税率）＝（70 000＋2000）/（1－10%）＝80 000（元） 消费税应纳税额＝组成计税价格×适用税率＝80 000×10%＝8000（元）借：委托加工物资 （2000＋8000）10 000 应交税费——应交增值税（进项税额） 260 贷：银行存款 （2000＋260＋8000） 10 260加工完成的甲产品入库： 材料的入账价值＝70 000＋10 000＝80 000（元） 借：库存商品 80 000 贷：委托加工物资 80 000 发放给管理层职工： 借：管理费用96050 贷：应付职工薪酬 96050 借：应付职工薪酬 96050 贷：主营业务收入 85 000 应交税费——应交增值税（销项税额） （85 000×13%） 11050 借：主营业务成本 80 000 贷：库存商品 80 000 （2）对于乙产品有合同部分： 乙产品的成本＝（600＋200＋100）×200×40%＝72 000（元） 乙产品的可变现净值＝（1000－80）×200×40%＝73 600（元） 对于有合同部分产品的成本小于可变现净值，存货未发生减值，不需要计提减值准备。 对于乙产品无合同部分： 乙产品的成本＝（600＋200＋100）×200×60%＝108 000（元） 乙产品的可变现净值＝（950－80）×200×60%＝104 400（元） 对于无合同部分产品的成本大于可变现净值，存货发生减值，需要计提减值准备。 故，针对乙产品A公司应当计提跌价准备的金额＝108 000－104 400＝3 600（元），相关分录为： 借：资产减值损失 3 600 贷：存货跌价准备 3 600 （3）A公司期末存货项目应当列报＝72 000＋104 400＋38 000＋60 000＋5 000＋25 000＋4 200＝308 600（元）。