题目内容

直接用于产品生产并构成该产品实体的原材料费用应列入的会计科目是()。

A. “生产成本”
B. “制造费用”
C. “管理费用”
D. “销售费用”

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The phrase "on end" in the first paragraph can be replaced by_____.

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A. cut off
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A. to them
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