题目内容

品种法的计算程序体现了()的一般程序。

A. 直接人工费用计算种
B. 直接材料费用计算
C. 制造费用费用计算
D. 产品成本计算

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在品种法下,如果只生产一种产品,所发生的全部生产费用()。

A. 间接计入费用
B. 直接计入费用
C. 间接计入损失
D. 直接计入损失

品种法只是用于大量、大批的单步骤生产。

A. 对
B. 错

由于每个工业企业最终都必须按照产品品种算出产品成本,因此,品种法是成本计算方法中最基本的方法。

A. 对
B. 错

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