下列不属于典型的成本计算的范围的是_____。
《企业会计准则——应用指南》《小企业会计准则》等属于典型的_____。
会计规范体系的基础内容是_____。
下列属于会计规章制度的是_____。
会计规范体系的核心是_____。
内部控制包括_____.
题目
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成本的概念与特点
典型的成本计算是指生产阶段成本的计算，
✔包括可归属于产品成本、劳务成本的直接材料、直接人工和其他直接费用
✘不包括为第三方或客户垫付的款项。
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该科目易错题
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- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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