推荐回答（4个）
计时工资分配率：55200÷（7200+4800）=4.6
甲产品计时工资：7200×4.6=33120
乙产品计时工资：4800×4.6=22080
甲产品工资 17600+33120=50720
乙产品工资 15200+22080=37280
借：基本生产成本 ---甲产品 50720
--乙产品 37280
贷：应付职工薪酬 88000
V 1. 以下属于时间性差异的有(A B)。
A. 无形资产的摊销
B. 固定资产折旧
C. 购买国债利息收入
D. 本期超过计税标准的工资额
2. 下列项目中，属于其他应付款核算范围的有(A B C D )。
A. 存入保证金
B. 职工未按期领取的工资
C. 应付统筹退休金
D. 应付经营租入固定资产和包装物租金
3. 应付债券溢价或折价的摊销，可采用的方法有(C D)。
A. 成本法
B. 权益法
C. 直线法
D. 实际利率法
理论上可以用直线法，按新准则，应用实际利率法摊销。
4. 企业采用成本与市价孰低法进行短期投资计价，在计提短期投资跌价准备时，可采用的方法有(B D)。
A. 按投资总体计提
B. 按单项投资计提
C. 按投资单位计提
D. 按投资类别计提
5. 以下关于无形资产摊销年限的说法正确的有(A B D)。
A. 合同规定了受益年限的，按不超过合同规定的受益年限的期限摊销
B. 合同没有规定受益年限但法律规定了有效年限的，按不超过法律规定的有效年限摊销
C. 合同没有规定受益年限，且法律也没有规定有效年限的，按不短于10年的期限摊销
D. 合同没有规定受益年限，且法律也没有规定有效年限的，按不长于10年的期限摊销
如果答的好 我会追加分的!!!
55200/(7200+4800)=55200/12000=4.6
7200*4.6=33120
4800*4.6=22080
借生产成本-甲50720
-乙37280
贷应付职工薪酬88000
见贴图：
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