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[单选题]
属于工资费用，但不应计入产品成本或经营管理费用的是
A
A长病假人员工资B管理部门人员工资C福利部门人员工资D退休人员工资
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试题答案：
D
答案解释：
相关题目
在完工产品与月末在产品之阅分配费用时，着采用在产晶按年初翼定成本计价法。则本月发生的各项生产费用就成为本月完工产品的总成本。
各种产品成本计算基本方法，其成本计算对象是不同的。所以，所有方法的费用最终承担者也不同。
企业采用交互分配法核算辅助生产费用。3月份交互分配前供热车间共归集辅助生产费用178800元，交互分配时供热车间向其他辅助车间分配费用9000元，由其他辅助车间分入费用10200元。当月供热车间向辅助生产以外的其他受益部门提供热蒸汽20000吨，则每吨热蒸汽应对外分配费用（ ）元。
下列工业企业产品生产耗费中，不构成直接材料成本的是( )
生产特点和管理要求对产品成本计算的影响主要表现在
采用不同的分配标准，先后进行辅助生产费用对内分配和对外分配的核算方法是（ ）
下列选项中，不在“应交税费”账户中核算的税种是
下列关于固定成本的表述，错误的是
某企业只生产一种甲产品，所耗原材料在生产开始时一次投入。产品成本中原材料费用占比重较大，月末在产品按所耗原材料成本计价。八月初在产品成本为12600 元。8月份发生生产费用如下：直接材料157000元、直接人工13000元、制造费用20200元。本月完工产品300件，月末在产品100件。 要求：釆用在产品按所耗原材料成本计价法计算甲产品完工产品与在产品成本。
成本利润率，它是反映成本与利润之间关系的一个指标，在成本报表分析方法中，该指标属于比率分析法中的
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如何理解加快转变经济发展方式的必要性。
2.
25．纵向一体化战略
3.
1. Women won their present status through struggle sacrifices rather than through men's kindness. Women their supporters have fought in some places continue to fight for the same rights as men. Laws were made to replace local customs which denigrated （诋毁） suppressed women's rights. Women have gained higher positions in the world at all levels: political, economic social. 2.Historically, whether in Hindu, Greek or Roman civilizations women were always minors subject to men. It was only during the Islamic civilization, between 610 661, that the early reforms were undertaken. The reforms gave women greater rights than Muslim women in pre-Islamic Arabia medieval Europe.3.These reforms included greater rights in marriage, divorce inheritance. Women were not accorded with such legal status in other cultures until centuries later. 4. During the middle ages women were enslaved were denied all rights in Europe. In the late 18th century, however, women's status became a subject of political debate. In the 19th century women started their fight for equal rights. In the late 19th century they won the right to vote in various countries in the world. More gigantic steps were taken during the following years. Women gained more economic, social political status in various degrees in different countries. 5. In spite of all the success women still suffer from discrimination at various levels，for example, women work more earn less than men. In addition to that, the majority of the world's poor illiterate are women. The road to real equality is still long.
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简述社会调查的原则。
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现代信息技术的核心是( )。(2分)
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