判断题

生产费用是指与企业日常生产经营活动有关的费用，按其经济用途可分为直接材料、直接人工和制造生产费用是指与企业日常生产经营活动有关的费用，按其经济用途可分为直接材料、直接人工和制造费用。（）

答案：正确

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