【多选题】【消耗次数：1】
下列企业中，在计算成本时适宜采用品种法的是( )。
①
发电厂
②
煤厂
③
钢铁厂
④
机械制造厂
参考答案：
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采用品种法在月末计算产品成本时，如果( )，也可以不计算在产品成本。
①
没有在产品
②
在产品数量很少，且成本数额不大
③
在产品数量很少，但成本数额很大
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在产品数量很多,但成本数额不大
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