题目内容：
产品成本计算的主要方法是（ ）。
A．标准法
B．分批法
C．分步法
D．定额法
E．品种法
参考答案：
选择题：产品成本计算的主要方法是( )。
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某汽车厂发出材料委托某企业加工一批产品，收回后用于连续生产应税消费品，该批产品加工费10000元，受托方依法代收代缴消费税1579元，增值税1700元.该汽车厂在提货时正确的涉税会计处理为（ ）。A．借
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