下列关于产品单位成本的各主要项目的分析公式中表达不正确的是（）。 -题库考试答案搜索网

下列关于产品单位成本的各主要项目的分析公式中表达不正确的是（）。

单选题

2021-09-01 22:28

A、材料消耗量变动的影响=（实际数量-计划数量）×计划价格
B、材料价格变动的影响=（实际价格-计划价格）×计划数量
C、单位产品所耗工时变动的影响=（实际工时-计划工时）×计划每小时工资成本
D、每小时工资成本变动的影响=（实际每小时工资成本-计划每小时工资成本）×实际工时

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正确答案

B

试题解析

标签：青书学堂吉林师范大学成本会计东北林业大学会计学专升本成本会计平时作业1

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