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【简答题】
企业的存货按计划成本核算,期初甲种原材料库存数量为50公斤,其计划成本为200元/公斤,“材料成本差异”账户的借方余额为100元,本月以210元/公斤的价格购入甲种原材料50公斤,则本期甲种原材料的成本差异率为( )。
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