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【多选题】
甲公司管理层2018年11月1日决定停产某车间的生产任务,提出职工没有选择权的辞退计划,规定拟辞退生产工人100名、车间管理人员10名,总部管理人员5名,并于2019年1月1日执行。该辞退计划已经通知相关职工,并经董事会批准,辞退补偿为生产工人每人5万元,车间管理人员每人10万元,总部管理人员每人20万元。A公司2018年下列与上述事项有关的会计处理中正确的是( )A.
借记“生产成本”科目500万元
B.
借记“管理费用”科目700万元
C.
借记“制造费用”科目100万元
D.
贷记“应付职工薪酬”科目700万元
E.
借记“生产成本”和“管理费用”各500万元和200万元
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