下列费用应在发生时确认为当期损益，而不应计入存货成本的有()
A.在生产过程中为达到下一个生产阶段所必需的仓储费用
B.已验收入库原材料发生的仓储费用
C.不能归属于使存货达到目前场所和状态的其他支出
D.企业提供劳务所发生的从事劳务提供人员的直接人工和其他直接费用以及可归属的间接费用
E.非正常消耗的直接材料、直接人工和制造费用
参考答案：B, C, E
解析：【该题针对“存货的初始计量(综合)”知识点进行考核】
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| It was getting dark. Some children and two Canadian women were still 1 on the ice near a big hotel. They were having a good time. Suddenly the ice 2 , and one of the boys fell into the water. The children shouted "Help, Help" They didn't know 3 to do. The two Canadian women heard 4 and skated over to get the boy out of the water. The ice was 5 , the two Canadians fell into the water, too. But they tried their best to 6 the little boy. They knew they must be 7 . If they didn't push him up onto the ice, he would soon die. Many people ran over to 8 . Some of them had ropes and poles. A young man jumped into the water to save the 9 people. The boy and the two Canadians women were out of water at last. One of the women didn't feel well. She was sent to the 10 at once. But she felt very happy because the boy was safe. | ||||
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