【单选题】【消耗次数：1】
下列各账户中，期末可能有余额在借方的是（ ）。
①
制造费用
②
生产成本
③
营业费用
④
营业成本
参考答案：
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【多选题】
在下列条件下，辅助生产车间可以不设“制造费用”科目，而将其制造费用直接计入“生产成本——辅助生产成本”科目（）。
①
辅助生产车间规模较小
②
辅助生产车间发生的制造费用很少
③
辅助生产车间同时提供几种产品或劳务
④
辅助生产车间不对外提供产品或劳务
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