题目内容

联产品在分离点之前发生的生产成本称为()。

A. 直接成本
B. 间接成本
C. 专属成本
D. 联合成本

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关于分批法下列说法不正确的是()。

A. 适用于大量大批单步骤生产的产品
B. 生产费用合计期末一定无需在完工产品和在产品之间分配
C. 成本计算期与会计周期一致
D. 分批法是品种法的延伸

The financial statement that summarizes the changes in an owner's capital account is called the balance sheet. ()

The International Accounting Standards Board (IASB) is the government group that establishes reporting requirements for companies that that issue stock to the public. ()

The Securities and Exchange Commission (SEC) is a government agency that has legal authority to establish GAAP. ()