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【多选题】
领用材料320000元,用于A产品生产200000元,用于B产品生产100000元,用于车间一般消耗20000元。以下分录借贷方,正确的是( )
A.
借:制造费用 20000
B.
贷:原材料 320000
C.
借:生产成本—A产品 200000 —B产品 100000
D.
借:原材料 320000
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