【判断题】【消耗次数：1】
逐步结转分步法又称逐步计列半成品成本法，平行结转分步法又称不逐步计列半成品成本法。()
①
正确
②
错误
参考答案：
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【多选题】
采用逐步结转分步法需要提供各过步骤半成品成本资料的原因是（）。
①
各生产步骤的半成品既可以自用，也可以对外销售
②
半成品需要进行同行业的评比
③
适应实行厂内经济核算或责任会计的需要
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一些半成品为几种产品的耗用
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