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【单选题】
某企业材料采用计划成本核算。月初结存材料的计划成本为130万元,材料成本差异为节约20万元。当月入库材料一批,实际成本110万元,计划成本120万元,领用材料的计划成本为100万元。该企业当月领用材料的实际成本为( )万元。A.
88
B.
96
C.
100
D.
112
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【单选题】在对某发动机进行单缸功率检测时,1缸断火后发动机转速下降到700r/min,二缸断火后发动机转速下降到650r/min,以上现象说明( )。
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