第4题: [单项选择]企业为生产产品而发生的各项间接费用,应首先归集在( )账户。 A. 管理费用 B. 制造费用 C. 主营业务成本 D. 生产成本 参考答案:B 答案解析:[考点] 生产过程结转的会计分录 [解析] 制造费用是一个集合分配账户,企业生产车间为生产产品和提供劳务而发生的各项间接费用,先通过制造费用归集,借记“制造费用”,贷记“原材料”“应付工资”
A. His emotional problems. B. His personal problems. C. His desperation to get drugs. D. His shortage of money. 参考答案:C 答案解析:[听力原文]18-20 A heroin addiction today is found chiefly among young men of minority groups in g