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【单选题】
采用逐步综合结转分步法,当上一步骤完工的半成品全部转入下一步骤继续加工时,上一步骤成本计算单中的完工产品成本,与下一步骤成本计算单中自制半成品项目的本月发生额的关系是()。
A.
没有必然联系
B.
前者大于后者
C.
两者必然相等
D.
后者大于前者
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