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發(fā)出存貨按照先進(jìn)先出法計(jì)價(jià),其特點(diǎn)有( )。
A.發(fā)出存貨的成本比較接近其重置成本
B.物價(jià)上漲時(shí)避免虛增利潤(rùn)
C.發(fā)出存貨的成本與其重置成本差異較大
D.期末結(jié)存存貨成本比較接近市價(jià)
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發(fā)出存貨按照先進(jìn)先出法計(jì)價(jià),其特點(diǎn)有( )。
A.發(fā)出存貨的成本比較接近其重置成本
B.物價(jià)上漲時(shí)避免虛增利潤(rùn)
C.發(fā)出存貨的成本與其重置成本差異較大
D.期末結(jié)存存貨成本比較接近市價(jià)
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