<{p}><{font _mstmutation="1" _msthash="20488" _msttexthash="136447519"}>下列各项中，一般应纳入变动成本的有（）。<{/font}><{br/}><{/p}>

【多选题】
A <{p}><{font _mstmutation="1" _msthash="20489" _msttexthash="11899654"}>直接材料<{/font}><{br/}><{/p}>
B <{p}><{font _mstmutation="1" _msthash="20490" _msttexthash="10829754"}>租赁费<{/font}><{br/}><{/p}>
C <{p}><{font _mstmutation="1" _msthash="20491" _msttexthash="41526472"}>单独核算的包装物成本<{/font}><{br/}><{/p}>
D <{p}><{font _mstmutation="1" _msthash="20492" _msttexthash="36296104"}>按产量法计提的折旧<{/font}><{br/}><{/p}>
E <{p}><{font _mstmutation="1" _msthash="20494" _msttexthash="43060485"}>临时发生的职工培训费<{/font}><{br/}><{/p}>

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