题目内容：
下列账户的明细分类账适宜采用多栏式账簿的有（ ）。
A．生产成本 B．制造费用
C．主营业务收入
D．本年利润
参考答案：
答案解析：
多选题：下列账户的明细分类账适宜采用多栏式账簿的有（ ）。
- 题目分类：会计基础
- 题目类型：多选题
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B．制造费用
C．主营业务收入
D．本年利润
B．制造费用
C．主营业务收入
D．本年利润
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