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【多选题】
采用简化的分批法,基本生产成本二级账与其所属各批次产品成本明细账(产品成本计算单)核对的内容包括()
A.
基本生产成本二级账直接计入费用（直接材料项目）余额与各明细账余额
B.
基本生产成本二级间接计入费用（人工费用、制造费用项目）余额与各明细账余额
C.
基本生产成本二级账累计工时与各明细账累计工时
D.
基本生产成本二级账期末余额与各明细账期末在产品成本
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