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企業(yè)本期發(fā)生的下列支出中，不能直接或間接歸入營(yíng)業(yè)成本，而是直接計(jì)入當(dāng)期損益的費(fèi)用是（ ）。
A.車(chē)間管理人員工資
B.業(yè)務(wù)招待費(fèi)
C.生產(chǎn)車(chē)間水電費(fèi)
D.在建工程人員工資
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企業(yè)本期發(fā)生的下列支出中，不能直接或間接歸入營(yíng)業(yè)成本，而是直接計(jì)入當(dāng)期損益的費(fèi)用是（ ）。
A.車(chē)間管理人員工資
B.業(yè)務(wù)招待費(fèi)
C.生產(chǎn)車(chē)間水電費(fèi)
D.在建工程人員工資
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