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下列各项不应计入库存商品的实际成本的是()

高老师2年前 (2024-03-25)企业会计学(00055)11

下列各项不应计入库存商品的实际成本的是()

A.直接材料

B.购入原材料的增值税

C.直接人工

D.其他直接支出

正确答案是B

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