【单选题】【消耗次数：1】
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。
参考答案：
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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】
企业辅助生产的制造费用不单独设置“制造费用”账户核算，原因不正确的是（ ）。
①
辅助生产车间没有间接费用
②
为了简化核算工作
③
辅助生产车间规模较小，发生间接费用较少
④
辅助生产车间不对外销售产品
【简答题】
如果辅助生产车间的制造费用发生额较小，为了减少转账手续，也可以不通过[填空] 账户，直接记入[填空] 账户。
随机题目
【单选题】
Peter: It’s such a nice warm day. I think I’ll go out for a walk. Dave: ____
①
It is warm to take a walk.
②
Yes. It is warm today.
③
I’d like to join you.
④
Yes. Everybody likes this weather.
【单选题】
5. ____ the bad storm Tom delivered the newspapers on time.
①
In favor of
②
In spite of
③
In front of
④
In charge of
【单选题】
Was it until the1990s ____ the old man finally got a house of his own?
①
when
②
that
③
which
④
how
【单选题】
____ the math problem is difficult, Ill try very hard to work it out.
①
Though
②
When
③
Before
④
After
【单选题】
When you meet someone who ____ deeply about something, you probably will want to ask them why they do so.?
①
absorbs ?
②
cares ?
③
considers ?
④
minds?
【单选题】
Theory is based on practice and in____ serves practice.
①
turn
②
tone
③
tune
④
practice
【单选题】
When I got there, Henry ____ to the hospital.
①
had been sent
②
would send
③
was sent
④
would be sent
【单选题】
The engineers are going through with their highway project, ____the expenses have risen.
①
even though
②
just because
③
now that
④
as though
【单选题】
A police officer claimed he had attempted to ____ paying his fare.
①
avoid
②
reject
③
refuse
④
neglect
【单选题】
The students were not____ to leave the classroom without an adequate reason.?
①
permitted ?
②
remitted ?
③
admitted ?
④
emitted?