下列各项中,属于期间费用的有()。
A.董事会费
B.销售人员工资
C.季节性停工损失
D.车间管理人员工资
参考答案:A, B
解析:选项C、D应计入制造费用科目,不属于期间费用。
对按照特殊基础编制的财务报表,注册会计师应当在审计报告的引言段中指明财务报表编制的基础,或提醒财务报表使用者注意财务信息附注中对编制基础做出的说明。 ( )
A. With the expansion of urbanization, many people now choose to live in the city. B. With private cars becoming increasingly popular, there is less green in cities. C. There is good reason that a person in an urban area should not buy a car. D. There is the answer to the question of why it is worthwhile living in a large city.