英文会计题解答Weisner Company sells its products through wholesaler

英文会计题解答
Weisner Company sells its products through wholesalers and retailers.Erica stern is in charge of wholesale sales,and Ralph pike manages retail sales.Florence Weisner,president of the firm,has ordered an analysis of the relative profitability of the two channels of distribution to determine where emphasis should be placed.The following data show the operations for the last six months.
Wholesalers Retailers
Sales $2,000,000 $3,000,000
Cost of sales-all variable $1,600,000 $2,000,000
Sales commissions (3% of sales) 60,000 90,000
Manager’s salaries 18,000 18,000
Advertising (allocated as a percentage of sales dollars) 12,000 18,000
Selling expenses-salespeople’s expenses,delivery,order
processing,credit checking (allocated on the basis of
number of orders from each group) 80,000 160,000
General expenses (allocated as a percentage of sales dollars) 40,000 60,000
Total expenses $1,810,000 $2,346,000
Income $ 190,000 $ 654,000
The same products are sold to both wholesalers and retailers,but prices to wholesalers are about 20% less than those to retailers.
Required:
1.Comment on the reasonableness of the allocation methods used.
2.Recast the statement based on the principle of controllability.
3.What further information would help in assigning costs to the responsible managers?

Weisner公司通过批发和零售两种渠道销售商品.Erica stern负责批发,Ralph pike负责零售.公司总裁Florence Weisner决定对两种销售渠道的相对盈利率做一个分析,以决定应该更侧重哪个方面.以下数据是六个月来的营业情况.
　　批发 零售
　　销售额 $2,000,000 $3,000,000
　　产品成本 $1,600,000 $2,000,000
　　佣金(销售额的3%) $ 60,000 $ 90,000
　　经理人薪水 $ 18,000 $ 18,000
　　广告费
　　(根据销售额的一定比例分配) $ 12,000 $ 18,000
　　销售开支-销售员开支,运输,订货,支票
　　(根据订单数分配) $ 80,000 $ 160,000
　　综合开支
　　(根据销售额的一定比例分配) $ 40,000 $ 60,000
　　总支出 $1,810,000 $2,346,000
　　净收入 $ 190,000 $ 654,000
　　两者销售的是同样的产品,但是批发的价格要比零售低大约20%.
　　要求：
　　1 试对所用的分配方式合理性进行评价.
　　2 根据可控性原理重写一份综述.
　　3 还有哪些信息可以帮助相关经理人对开支进行分配?