问题
单项选择题
作业成本法是以()为单位收集成本,并考虑产生成本的动因。
A.仓库
B.车间
C.工段
D.作业
答案
参考答案:D
解析:
作业成本法应用于物流成本核算的理论基础是:产品消耗作业,作业消耗资源并导致成本的发生。作业成本法把成本核算深入到作业层次,它以作业为单位收集成本,并把"作业"或"作业成本池"的成本按作业动因分配到产品。
作业成本法是以()为单位收集成本,并考虑产生成本的动因。
A.仓库
B.车间
C.工段
D.作业
参考答案:D
解析:
作业成本法应用于物流成本核算的理论基础是:产品消耗作业,作业消耗资源并导致成本的发生。作业成本法把成本核算深入到作业层次,它以作业为单位收集成本,并把"作业"或"作业成本池"的成本按作业动因分配到产品。
根据对话内容,从方框中选择适当的选项补全对话。选项中有两项为多余的选项。 | |
B: 1 . A: Where did you go? B: I went to Yinchuan with my parents. A: 2 . B: It's one of the most beautiful cities in the northwest of China. I like it very much. A: How long did you stay there? B: We stay there for five days. 3 . A: Which is your favorite place? B: 4 .When I was there, I lost myself in the beautiful scenery. A: What interesting thing did you do there? B: Lots of things, such as swimming, boating, fishing and riding camels. 5 . A: Oh, really, I can't wait to go there. |