問題詳情
1.我國最新所得稅法第44條第1項前段規定：「商品、原料、物料、在製品、製成品、副產品等存貨之估價，以實際成本為準；」，前述所稱的成本不得採用下列何種方法計算？
(A)個別辨認法
(B)先進先出法
(C)加權平均法
(D)後進先出法
(A)個別辨認法
(B)先進先出法
(C)加權平均法
(D)後進先出法
參考答案
答案：D
難度：非常簡單0.901961
統計：A(22),B(17),C(21),D(552),E(0)
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