某公司的主营业务是软件开发。该企业产品成本构成中，直接成本所占比重很小，而且与间接成
题型：单项选择题
问题：
某公司的主营业务是软件开发。该企业产品成本构成中，直接成本所占比重很小，而且与间接成本之间缺少明显的因果关系。该公司适宜采纳的成本核算制度是( )。
A．产量基础成本计算制度
B．作业基础成本计算制度
C．标准成本计算制度
D．变动成本计算制度
题型：单项选择题
Read and choose.
It's a big animal. It looks like an elephant but it is much bigger and taller than an elephant.
It is bigger than many animals. It is about 300-400 kg and about 300 cm tall. You
can't see this animal any more today.
Which animal is it? _________
A. 
B. 