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target="_blank" title="咨詢工程師輔導(dǎo)課程"><img src="/upload/resources/image/2024/06/21/594754.png" alt="咨詢工程師輔導(dǎo)課程" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>為便于計(jì)算費(fèi)用與效益，一般副產(chǎn)品回收計(jì)入（?。┲小?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-07-24 16:17</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left; text-indent: 2em;"> 2017年《項(xiàng)目決策分析與評(píng)價(jià)》試題單項(xiàng)選擇題 </p> <p style="text-align: left; text-indent: 2em;"> 為便于計(jì)算費(fèi)用與效益，一般副產(chǎn)品回收計(jì)入（　）中。 </p> <p style="text-align: left; text-indent: 2em;"> A、期間費(fèi)用 </p> <p style="text-align: left; text-indent: 2em;"> B、固定資產(chǎn)折舊 </p> <p style="text-align: left; text-indent: 2em;"> C、其他營(yíng)業(yè)費(fèi)用 </p> <p style="text-align: left; text-indent: 2em;"> D、銷售收入 </p> <script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p>　　<input onclick="display('menu')" type="button" value="查看/隱藏答案" /></p> <form> </form> <div class="a0lmosil" id="menu" style="DISPLAY: none"> <p style="text-align: left; text-indent: 2em;"> 【正確答案】 D </p> <p style="text-align: left; text-indent: 2em;"> 【答案解析】本題考查的是財(cái)務(wù)分析。在副產(chǎn)品回收中，為便于計(jì)算費(fèi)用與效益，一般副產(chǎn)品回收計(jì)入銷售收入中。但在計(jì)算單位生產(chǎn)成本時(shí)，應(yīng)在原材料消耗中扣除副產(chǎn)品回收費(fèi)用。如果副產(chǎn)品收入占比很小，可以直接扣減；如果副產(chǎn)品收入占比較大，直接扣減將會(huì)導(dǎo)致單位成本計(jì)算偏差較大，此時(shí)可以采取與聯(lián)產(chǎn)品相似的分?jǐn)傋龇ǎ词杖胝急热シ謹(jǐn)偝杀颈容^合理。參見(jiàn)教材P124. </p> </div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責(zé)任編輯：chanmengdi</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zixun/fxzl/wa20240426134307.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2024/10/30/596481.png" alt="刷題寶" class="banner"></a>   <div id="a0lmosil" class="left-information clearfix"> <div id="a0lmosil" class="tit"> <div id="a0lmosil" class="tit-left">相關(guān)資訊</div> </div> 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