【单选题】【消耗次数：1】
以下成本动因中不属于交易性成本动因的是（ ）。
①
机器工时数
②
设备调整次数
③
订单份数
④
检验件数
参考答案：
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相关题目
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下列关于成本动因(又称成本驱动因素)的表述中，不对的是( )。
①
成本动因可作为作业成本法中的成本分配的依据
②
成本动因可按作业活动耗费的资源进行度量
③
成本动因可分为资源动因和生产动因
④
成本动因可以导致成本的发生
【单选题】
下列有关作业成本动因的说法中，不正确的是（）。
①
衡量一个成本对象(产品、服务或顾客)需要的作业量
②
是产品成本增加的驱动因素
③
计量各成本对象耗用作业的情况
④
是引起作业成本增加的驱动因素
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①
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②
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ensured
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①
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②
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①
as
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