【单选题】【消耗次数：1】
企业购买材料时发生的途中合理损耗应（ ）。
①
计入材料采购成本
②
计入管理费用
③
由供应单位赔偿
④
由保险公司赔偿
参考答案：
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相关题目
【判断题】
企业外购原材料发生短缺与损耗，凡属运输途中的合理损耗，如由于自然损耗等原因而发生的短缺，应当计入验收入库材料的采购成本中，相应提高入库材料的实际单位成本，不再另作账务处理。()
①
正确
②
错误
【判断题】
按现行会计准则的规定，购入材料过程中发生的材料入库后的仓储保管费用，不能计入材料成本，也不需要单独归集，而应该在发生的当期直接计入当期损益，即计入管理费用。（ ）
①
对
②
错
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