【单选题】【消耗次数：1】
成本还原对象是()。
①
各步骤半成品成本
②
产成品成本
③
最后步骤产成品成本
④
产成品成本中所耗上步骤半成品费用
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相关题目
【单选题】
成本还原就是从最后一个步骤起，把各步骤所耗上一步骤半成品成本，按照（）逐步分解，还原算出按原始成本项目反映的产成品成本。
①
本月所耗半成品成本结构
②
本月完工产品成本的结构
③
上一步骤所产该种半成品成本的结构
④
上一步骤月末在产品成本的结构
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管理上不要求计算各步骤完工半成品所耗半成品费用和本步骤加工费用，而要求按原始成本项目计算产品成本的企业，采用分步法计算成本时，应采用（）。
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综合结转法
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分项结转法
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按计划成本结转法
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平行结转法
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