未分类题

管理使用的不属于固定资产的生产用具的购置费，应纳入（）。

A.企业管理费
B.规费
C.措施费
D.建设管理费

【参考答案】

A
企业管理费是指建筑安装企业组织施工生产和经营管理所需费用。生产用具的购置费属于企业管理费用中的工具用具使用费。

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