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【单选题】
为了简化辅助生产费用的分配,在采用计划成本分配法的情况下,辅助生产成本差异一般全部记入( )科目。
A.
制造费用
B.
管理费用
C.
营业外支出
D.
基本生产成本
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举一反三
【单选题】以下关于恩格尔系数的正确表述是:
A.
用人们最基本的吃、穿、住、卫生需求,必要的最低教育所需收入等衡量经济发展水平
B.
是人们的食品支出占他们同期收入的比重,一般越富有、系数值越小
C.
能够较好地衡量一国(或地区)经济发展中人们相对收入水平的状况
D.
衡量指标大致是健康、知识和人均收入
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