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平行结转分步法与逐步结转分步法相比,其优点主要有(  )。

发布日期:2021-11-02

平行结转分步法与逐步结转分步法相比,其优点主要有(  )。
A

各步骤可以同时计算产品成本

B

能简化和加速成本计算工作

C

能够提供了各个步骤的半成品的资料

D

不需要进行成本还原

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