问题
多项选择题
下列各项资产中，在进行会计处理时最终应记入“管理费用”科目的有（）。
A．车间管理人员的职工薪酬
B．无形资产研究阶段的支出
C．行政管理部门耗用的原材料
D．计提的坏账准备
答案
参考答案：B, C
解析：本题考核管理费用核算的内容。车间管理人员的职工薪酬计入制造费用，计提的坏账准备计入资产减值损失。
搜题请搜索小程序“爱下问搜题”
下列各项资产中，在进行会计处理时最终应记入“管理费用”科目的有（）。
A．车间管理人员的职工薪酬
B．无形资产研究阶段的支出
C．行政管理部门耗用的原材料
D．计提的坏账准备
参考答案：B, C
解析：本题考核管理费用核算的内容。车间管理人员的职工薪酬计入制造费用，计提的坏账准备计入资产减值损失。
It’s known to us all that elephants are the biggest animals on land. There are two kinds of elephants: African elephants and Indian elephants. The African elephant has a round head and very big ears. It has long teeth. Each of them can be as long as 3.4 meters and as heavy as 103 kilograms. African elephants live in forests in Africa. They eat leaves, roots and fruits. Indian elephants are smaller than African elephants. They are found in forests in India, Malaysia and some other countries in South Asia. They live on grass. They can be trained to do a lot of heavy work and amuse(逗乐)people. An African elephant lives as long as a man does. But an Indian elephant does not live that long. Title: 小题1:_____________——Biggest Animals on Land
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