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【单选题】

A standard cost is the per unit cost incurred under:

A.
Ideal operating conditions.
B.
Perfect operating conditions.
C.
Normal, but efficient operating conditions.
D.
Minimally acceptable operating conditions.
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参考答案:
参考解析:
.
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举一反三

【单选题】In the cut-off region, the base-emitter junction ( ).

A.
and the base-collector junctions are both forward-biased
B.
and the base-collector junctions are both reverse-biased
C.
is forward-biased while the base-collector junction is reverse-biased
D.
is reversed-biased while the base-collector junction is forward-biased

【多选题】下列各项中 ,关于企业支付的消费税的会计处理表述正确的有( )。

A.
委托加工物资收回后继续加工的 ,加工环节缴纳的消费税应计入当期损益
B.
进口应税物资在进口环节应交的消费税计入该物资的成本
C.
在建工程领用自产应税消费品 ,应交纳的消费税应计入在建工程
D.
委托加工物资收回直接销售的 ,加工环节缴纳的消费税应计入存货成本