【多选题】【消耗次数：1】
下列选项中通过“管理费用”科目进行核算的是（ ）。
①
食堂工作人员工资报酬支出
②
日常公用支出
③
上交学校管理费
④
低值易耗品摊销及零星维修
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相关题目
【单选题】
某生产车间采用五五摊销法进行低值易耗品摊销的核算。该生产车间4月份领用低值易耗品的实际成本为10000元；报废低值易耗品的实际成本为4000元，残料计价100元。4月份应计入制造费用的低值易耗品摊销价值为（ ）。
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1900元
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6900元
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4900元
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