单选题：委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代扣代缴的消费税，应当计入（　　）。

题目内容：

委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代扣代缴的消费税，应当计入（　　）。 A．主营业务成本
B．委托加工物资
C．生产成本
D．应交税费

参考答案：

答案解析：

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