【单选题】【消耗次数：1】
关于产品成本明细分类核算的程序，下列表述错误的是（ ）。
①
一般根据企业规模的大小、成本管理的要求及水平等条件来选择产品成本明细分类核算的程序
②
为反映企业为生产产品所消耗的直接材料、直接人工和其他各项费用，应在“生产成本”科目下设置“基本生产成本明细账”
③
“制造费用明细账”的格式，通常采用数量式明细账
④
厂部财会部门应设置“厂部基本生产成本明细账”、“厂部辅助生产成本明细账”和“厂部制造费用明细账”等
参考答案：
复制
纠错
相关题目
【多选题】
经过要素费用的分配，记入“基本生产成本”科目借方的费用，已经分别记入各产品成本明细账的（ ）。
①
“直接人工”成本项目
②
“直接材料”成本项目
③
“直接燃料和动力”成本项目
④
“制造费用”成本项目
随机题目
【单选题】
His salary as a driver is much higher than ______.
①
a porter
②
is a porter
③
that of a porter
④
as a porter
【单选题】
We’ve missed the last bus, I’m afraid we have no _______ but to take a taxi.
①
way
②
choice
③
possibility
④
selection
【单选题】
England is an island country. _______ consists of three principal islands, and _______ climate is generally mild.
①
She；her
②
She；its
③
He；his
④
It；its
【单选题】
There was so much noise in the classroom that the teacher couldn’t make himself _______.
①
heard
②
hearing
③
to hear
④
hear
【单选题】
He will surely finish the job on time _______ he is left to do it in his own way.
①
in that
②
in case
③
as far as
④
so long as
【单选题】
When the girl heard the news, she could do nothing but ______ back home.
①
going
②
went
③
to go
④
go
【单选题】
Due to the fact that she was naturally timid, she shrank from any ____ social and cultural activities.
①
comprehension of
②
study on
③
success in
④
participation in
【单选题】
The shop offers almost everything（）ranges from inexpensive to very expensive.
①
that
②
which
③
who
④
in which
【单选题】
I am unhappy because she accepted my invitation _______ .
①
passively
②
extremely
③
undoubtedly
④
unwillingly
【单选题】
It’s getting late and I have to leave now.____________
①
So soon! I hope youve enjoyed it.
②
Have a cup of tea.
③
Not at all.
④
How about a cup of coffee?