問題詳情
0下列有關製造業產品成本計算之敘述，何者是不正確的
(A) 製造費用統制帳戶記載的是以預計製造費用分攤率分攤給產品的製造費用
(B) 間接材料成本屬於製造費用的一部份
(C) 在製品存貨帳戶記載的是未完工之在製品的應計成本
(D) 製成品售出時，應將其生產成本由製成品帳戶移轉至銷貨成本帳戶
(A) 製造費用統制帳戶記載的是以預計製造費用分攤率分攤給產品的製造費用
(B) 間接材料成本屬於製造費用的一部份
(C) 在製品存貨帳戶記載的是未完工之在製品的應計成本
(D) 製成品售出時，應將其生產成本由製成品帳戶移轉至銷貨成本帳戶
參考答案
答案：A
難度：簡單0.818182
統計：A(9),B(0),C(0),D(1),E(1)
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