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【单选题】
现行的会计制度与会计核算方法对物流成本没有分列记账,一般并不单独核算物流成本,而是将企业所有的成本在成本费用项目中。这是物流成本核算的( )特点 。A.
物流成本对象复杂
B.
物流成本核算的涵盖范围广
C.
物流成本的核算难度高
D.
物流成本信息揭露准确度低
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