單項(xiàng)選擇題下列事項(xiàng)不屬于會(huì)計(jì)事項(xiàng)的是()

A.購銷雙方簽訂經(jīng)濟(jì)合同
B.生產(chǎn)領(lǐng)用原料
C.計(jì)算并結(jié)轉(zhuǎn)生產(chǎn)的產(chǎn)品成本
D.計(jì)算并交納稅金