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【单选题】
以完工产品和月末在产品数量比例分配计算完工产品与月末在产品的原材料费用,必须具备的条件是()。A.
原材料陆续投入
B.
在产品原材料费用比重较大
C.
各项消耗定额比较准确、稳定
D.
原材料在生产开始时一次性投入
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