首页/ 题库 / [多选题]生产企业采购原材料过程中发生的下列各项支的答案

生产企业采购原材料过程中发生的下列各项支出,应计人材料采购成本的是()。

多选题
2022-03-13 07:44
A、采购材料过程中支付的运输费、装卸费
B、材料采购过程中发生的不合理损耗
C、发出用于委托加工的物资在运输途中发生的保险费
D、库存材料发生的挑选整理费
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正确答案
A | C

试题解析
发出材料用于委托加工,其在运输途中发生的保险费,应计入委托加工物资成本。库存材料发生的挑选整理费计入管理费用。

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