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【多选题】
制造企业发生的各种费用按其经济性质首先可以分为( )等三大要素费用
A.
劳动对象方面的费用
B.
劳动手段方面的费用
C.
活劳动方面的费用
D.
劳动资料方面的费用
E.
物资消耗方面的费用
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