A.“營業(yè)費(fèi)用”借方紅字B.“主營業(yè)務(wù)成本”借方紅字C.“主營業(yè)務(wù)收人”借方紅字D.“主營業(yè)務(wù)收人”貸方紅字
A.據(jù)權(quán)責(zé)發(fā)生制原則和配比原則,先按計(jì)劃(或估計(jì))成本預(yù)提結(jié)轉(zhuǎn),待計(jì)算出實(shí)際成本后,再進(jìn)行調(diào)整B.按實(shí)際支出款項(xiàng)時(shí)間入賬C.按計(jì)劃成本入賬D.按成本率預(yù)估入賬
A.原材料B.配料C.員工薪酬D.調(diào)料