【单选题】【消耗次数：1】
以下属于约束性固定成本的是（ ）
①
广告费
②
职工培训费
③
新产品研究开发费
④
固定资产折旧费
参考答案：
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相关题目
【单选题】
关于固定资产折旧费的分配，下列说法错误的是（ ）。
①
销售部门应提的折旧费，应计入“销售费用”科目中
②
生产车间应提的折旧费，应计入“制造费用”科目中
③
行政管理部门应提的折旧费，应计入“管理费用”科目中
④
租出固定资产应提的折旧费，应计入“管理费用”科目中
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