【判断题】【消耗次数：1】
直接用于辅助生产的费用以及用于基本生产和辅助生产但没有专设成本项目的费用，应分别记入“辅助生产成本”和“制造费用”科目。（ ）
①
正确
②
错误
参考答案：
复制
纠错
相关题目
【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
【单选题】
辅助生产车间发生的制造费用
①
必须通过“制造费用”总账账户核算
②
不必通过“制造费用”总账账户核算
③
根据具体情况，可以记入“制造费用”总账账户，也可以直接记入“辅助生产成本”账户。
④
首先记入“辅助生产成本”账户。
【单选题】
辅助生产费用的直接分配法，是将辅助生产费用
①
直接计入基本生产成本的方法
②
直接计入辅助生产成本的方法
③
直接分配给辅助生产以外的各受益单位的方法
④
直接分配给所有受益单位的方法
【单选题】
辅助生产费用直接分配法的特点是辅助生产费用（）。
①
直接计入“生产成本——辅助生产成本”科目
②
直接分配给所有受益的车间、部门
③
直接分配给辅助生产以外的各受益单位
④
直接计入辅助生产提供的劳务成本
随机题目
【单选题】
There are four pairs of socks to ______, but the woman doesn’t know ______ to buy.
①
choose from; which
②
choose from; what
③
choose; which
④
choose ;what
【单选题】
Last month Miss Han ______ a doctor.
①
married with
②
married to
③
was married with
④
got married to
【单选题】
Light waves and heart waves are all electromagnetic. ______ are radio waves.
①
Some
②
Such
③
As
④
So
【单选题】
Ancient Chang’an was seven times _____ the size of today’s Xi’an city.
①
/
②
as much as
③
that of
④
of
【单选题】
How difficult it is ______ the modern world without oil.
①
imagining
②
imagined
③
to imagine
④
having imagined
【单选题】
The exchange of goodwill mission greatly ______ a better understanding between the two countries.
①
carries out
②
brings around
③
breaks out
④
contributes to
【单选题】
I like this jacket better than that one, but it costs twice ______.
①
as much
②
so much
③
that much
④
too much
【单选题】
Young drivers under 25 have the highest number of accidents while those over 50 have ______.
①
the less
②
the least
③
the fewer
④
the fewest
【单选题】
The novelist is a highly ______ person whose works appeal to many readers.
①
imaginable
②
imaginative
③
imaginary
④
imagined
【单选题】
The reason why he didn’t take the exam was _____ he had an accident on his way to the school.
①
because
②
because of
③
that
④
due to