问题 多项选择题

在变动成本法下,产成品存货成本中包括()。

A.财务费用

B.管理费用

C.固定制造费用

D.变动管理费用

答案

参考答案:A, B, D

解析:

按照会计准则规定,产成品存货成本应包括固定制造费用;期间成本只包括管理费用(包括固定管理费用和变动管理费用)、销售费用(包括固定销售费用和变动销售费用)和财务费用,不包括固定制造费用。而在变动成本法下,产成品存货成本中不包括固定制造费用,而将应列入产成品存货中的固定制造费用作为期间成本处理,这不符合会计准则的要求,所提供的成本信息不能用于对外报告。

单项选择题
填空题

How many of us would temp for three years while we waited for the perfect job Not many of us, perhaps. But Wentworth Miller, the "Prison Break" star, said he chose to wait even longer time (1) he found the right job.
"Actually I think it might have been three or four years until I was lucky enough to get guest (2) on TV shows," said Miller, 34, who rose to international stardom (3) to "Prison Break" in 2006. That kind of patience and p will was portrayed in "Prison Break". Miller (4) engineering wizard Michael Scofield, who tries everything to break out of a Chicago (5) with his brother. Miller said he was fond of his character, (6) he said "exists in shades of grey".
Miller comes from a (7) of teachers. He said he didn’t seem fated for a career in the arts, (8) his passion for acting. After (9) from Princeton with an English degree, he moved (10) his parents’ request to Los Angeles to look for a stable life. He started (11) in a little company that made television movies. This (12) simply faxing, filing, walking the boss’ dog and going to the store for the boss’ lunch. Every weekend during the summer, Miller (13) go to the office (14) he didn’t have air-conditioning. "I would hang (15) in the conference room and set up camp and rob the company kitchen," recalled Miller.
(16) , Miller realized he still had questions about his choice. He decided to quit. But the boss said he was making a mistake and offered him a well-paid assistant position. "I eventually (17) that if I did the corporate job, it would be great if I was successful, but I would always wonder about the (18) . If I did the acting and was successful, I would never wonder (19) that job," he explained. He quit and temped (20) many people in the entertainment industry.
Now, he’s a hot star and has people coming up to him at film festivals saying, "Weren’t you the one who (21) to stand by the copy machine "
"That was tough, but I’m glad I have that perspective. Because now I’m at a point (22) big shots laugh at all my jokes and I think, You know, I got coffee for people like you for six years’. So I know what’s (23) , because I’ve seen the other side." But what if, when he was offered the corporate job, there had been more money "It was never about the (24) There’s a kind of excitement that comes along with acting. I can’t find it anywhere else. Even if I had to go back to temping, even if this is not the beginning of an amazing career, I would not (25) making that jum
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