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【多选题】
计划成本法下,下列项目中应计入材料成本差异账户贷方的是( )。
A.
购入材料时，实际成本小于计划成本的差额
B.
调整减少原材料的计划成本
C.
调整增加原材料的计划成本
D.
购入材料时，实际成本大于计划成本的差额
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