【判断题】【消耗次数：1】
从财务会计的角度看，“全部成本”的概念即包括产品生产成本，又包括期间费用。
①
正确
②
错误
参考答案：
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相关题目
【多选题】
财务会计中成本与费用的区别有（ ）。
①
内容不同。费用主要指管理费用、销售费用、财务费用等期间费用。产品成本只包括为生产一定种类或数量的完工产品的费用。不包括未完工产品的生产费用和其它费用
②
计算期不同。费用的计算期与会计期间相联系，产品成本一般与产品的生产周期相联系
③
对象不同。费用的计算是按经济用途分类，产品成本的计算对象是产品
④
计算依据不同。费用的计算是以直接费用、间接费用为依据确定。产品成本是以一定的成本计算对象为依据
【多选题】
生产成本在完工产品和在产品之间进行分配的下列方法中，会导致本月发生的生产费用全部由本月完工产品负担的包括（ ）。
①
在产品成本按其所耗用的原材料费用计算
②
定额成本法
③
在产品成本按年初数固定计算
④
不计算在产品成本法
【多选题】
产品在生产过程中发生的各项生产费用按其经济用途进行分类，构成产品生产成本的成本项目，具体包括（ ）。
①
直接材料费
②
直接人工费
③
期间费用
④
财务费用
⑤
制造费用
随机题目
【单选题】
We have a high regard for Prof. Joseph because he always _____his principles.
①
lives on
②
lives up to
③
lives through
④
lives with
【单选题】
A large part of a person’s memory is _____words and combination of words.
①
by means of
②
in terms of
③
in connection with
④
by way of
【单选题】
_____the center of our planetary system was considered as heresy by the church in the Middle Ages.
①
It is the sun and not the earth
②
That the sun and not the earth is
③
Being the sun and not the earth
④
The sun and not the earth
【单选题】
Nowhere in nature is aluminum found free, owing to its always _____with other elements, most commonly with oxygen.
①
being combined
②
having combined
③
to combine
④
combined
【单选题】
We feel it is high time that the Government _____something to check the inflation.
①
did
②
do
③
should do
④
would do
【单选题】
Physics is the present day equivalent of _____used to be called natural philosophy, form _____most of present day science arose.
①
which, what
②
that, which
③
what, which
④
what, that
【单选题】
The _____problem of bringing a spaceship back from the moon has been solved.
①
technical
②
technological
③
technique
④
technology
【单选题】
After so many weeks without rain, the ground quickly _____the little rain that fell last night.
①
skipped
②
soaked
③
retrieved
④
absorbed
【单选题】
He might have been killed _____the timely arrival of the ambulance.
①
but for
②
except for
③
besides
④
except