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Businessethics are the moral standards ofconduct expected of or adopted by a business. They are ___1_ which guide business or which a business adopts as the acceptable standard of performancein respect of various stakeholders andinterested parties. These stakeholders include its customers, its _2_, its employees, its shareholders, government authorities, and any other party whichinteracts with the organization. If you plan to own or 3, it isadvisable to have knowledge of business ethics. It is basically thecode that business persons follow to ensure that they are doing 4 to achieve success. These codes were developed through years of studies and research. Business ethics is areflection of thenorm,5__ andfolkways of a certain country or place in respect of businesspractice.

成本还原分配率（还原系数）是用本月产成品所耗用上一步骤半成品费用除以( )。

A. 本月所产该半成品成本合计
B. 上月所产该种半成品成本合计
C. 本月所产该种半成品各成本项目
D. 上月所产该种半成品各成本项目

所谓成本还原就是将完工产品所耗用的上一步骤半成品的综合成本分解还原为原始的( )等项目的一种成本计算工作。多选题

A. 直接材料
B. 直接工资
C. 其他直接支出
D. 制造费用

成本还原是对产品成本从最后一个生产步骤开始,逐步将各步骤半成品的综合成本分解还原为原始成本项目的一项成本计算工作。

A. 对
B. 错