辅助生产费用的计划成本分配法考虑了辅助生产车间的交互分配。
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辅助生产车间规模小,发生的制造费用较少的情况下,可将辅助生产车间发生的全部耗费直接借记“辅助生产成本”账户。
车间用于生产产品使用的固定资产的折旧费直接计入该产品的生产成本账户。
所有的用于生产产品的耗费,都是生产费用,都要计入产品成本,不论该费用发生在哪一期。
If the liabilities of a business increased $75,000 during a period of time and the owner's equity in the business decreased $30,000 during the same period, the assets of the business must have: ()
A. Decreased $105,000.
B. Decreased $45,000.
C. Increased $30,000.
D. Increased $45,000.