单选题：甲公司采用计划成本进行材料的日常核算。2013年12月，月初结存材料计划成本为200万元，成本差异为超支4万元；本月入库

题目分类：初级会计实务
题目类型：单选题
查看权限：VIP

题目内容：

甲公司采用计划成本进行材料的日常核算。2013年12月，月初结存材料计划成本为200万元，成本差异为超支4万元；本月入库材料计划成本为800万元，成本差异为节约12万元；本月发出材料计划成本为600万元。假定甲公司按本月材料成本差异率分配本月发出材料应负担的材料成本差异，甲公司本月月末结存材料实际成本为（　　）万元。 A．394
B．396.8
C．399
D．420

参考答案：

答案解析：

The number of United States citizens who are eligible to vo

The number of United States citizens who are eligible to vote continues to incr

分类：初级会计实务题型：单选题

John talked over the new program with his workmates,

John talked over the new program with his workmates,A．discussed B．mentioned C．ac

分类：初级会计实务题型：单选题

His stomach felt hollow with fear.

His stomach felt hollow with fear.A．empty B．sincere C．respectful D．terrible

分类：初级会计实务题型：单选题

The majority of, people around here are decent.

The majority of, people around here are decent.A．real B．honest C．normal D．wealth

分类：初级会计实务题型：单选题

When did you first encounter these difficulties?

When did you first encounter these difficulties?A．create B．experience C．present

分类：初级会计实务题型：单选题