同学们在学习《工业会计》或《成本会计》课过程中,运用“一次交互分配法”分配辅助生产费用时,感到难度特别大,归纳起来难点问题大致有:第一,阅读“一次交互分配表”时有一定困难,尤其是在将分配表格式作变动时,有的同学便不能读懂。第二,在编制“一次交互分配表”时条理不清,操作程序紊乱,不能正确进行计算,导致数据错误。第三,不能正确进行账务处理,尤其是在交互分配部分,常弄错借货方向。下面以实例说明如何把握要领,以化解学习中的困难。某工厂有供水供电两个辅助生产车间。2月末,辅助生产成本明细账借方已归集出原始待分配费用,其中供水车间为32000元,供电车间为15000元。该厂统计部门提供的本月劳务供应量如下表所示: Students in the study of “industrial accounting” or “cost accounting” class process, the use of “one interaction distribution method” to allocate auxiliary production costs, the difficulty is particularly large, summed up the difficulties are: First, read the “ An interactive allocation table ”has some difficulties, especially in the allocation form changes, some students can not read. Second, when compiling “an interactive assignment table”, the rules are unclear, the operating procedures are disorderly, and the calculations can not be correctly made, resulting in data errors. Third, we can not properly handle the accounts, especially in the interactive distribution of parts, often mishandled borrowing direction. The following examples to illustrate how to grasp the essentials in order to resolve the difficulties in learning. A factory has two water supply and auxiliary workshop. By the end of February, a breakdown of auxiliary production costs had been collected for the original expenses to be allocated, of which the water supply workshop was 32,000 yuan and the power supply workshop was 15,000 yuan. The statistical services provided by the factory labor supply this month as follows: