分步成本制觀念-98彰師大 - 會計

The___approach adjusts individual job-cost records to account for
under-allocated or over-allocated overhead.
(A)adjusted allocation-rate
(B)proration
(C)write-off to cost of goods sold
(D)Both A.and B.are correct
(E)None of the above

答案: 痣聖:(B)
糕點:(D)......這個情況我該聽誰的="=

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