试题与答案

甲公司对包装物采用计划成本法进行核算，本月生产产品领用包装物的计划成本为50万元，材

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题型：单项选择题

题目：

甲公司对包装物采用计划成本法进行核算，本月生产产品领用包装物的计划成本为50万元，材料成本差异率为-5%，则甲公司领用包装物应该计入生产成本的金额为（）万元。

A.47.5

B.52.5

C.50

D.48

答案：

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参考答案：范文略

考点：初级会计资格会计实务综合练习会计实务综合练习题库
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