【单选题】【消耗次数：1】
（单选）下列会计科目中，属于损益类科目的是（ ）
①
主营业务成本
②
生产成本
③
制造费用
④
其他应收款
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
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