企业在生产经营过程中发生的各项期间费用，不记入产品制造成本，直接记入当期损益。（ ）此题为判断题(对，错)。

第1题：

第2题：

第3题：

应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（）。If an expense should be counted into the product cost, however, it is hard to distinguish which product should bear the cost, then the expense should be（).

A.直接计入当期损益Counted into the current profit and loss directly.#B.作为管理费用处理Counted into administrative expenses#C.直接记入生产成本账户Counted into the account of cost of production directly.#D.计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term.

第4题：

第5题：