與生產(chǎn)單位沒有明顯聯(lián)系、為生產(chǎn)不同類產(chǎn)品共同發(fā)生的成本稱為（）
收入與費用在取得或發(fā)生時予以確認，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會計概念是（）
下列關(guān)于財務(wù)會計的正確說法是（）
財務(wù)報表的外部使用者不包括（）
財務(wù)報表的外部使用者關(guān)注的是（）
下列屬于財務(wù)報表外部使用者的是（）
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成本類型
間接成本是指與生產(chǎn)單位沒有明顯聯(lián)系、為生產(chǎn)不同類產(chǎn)品共同發(fā)生的成本。
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