关于“制造费用”账户,下列说法中正确的有( )。Regarding the manufacturing overhead account, the following correct statements are ( ).
A.
借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit
B.
贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit
C.
期末余额在借方,表示在产品的制造费用 The ending balance is on the debit side which represents the manufacturing overhead of the product in process
D.
期末结转“本年利润”账户后没有余额There is no balance after carrying -over to the current year profit account at the end of the period