In a process account, how are abnormal losses valued?
A、At their scrap value
B、The same as good production
C、At the cost of raw materials
D、The same as normal losses
A、At their scrap value
B、The same as good production
C、At the cost of raw materials
D、The same as normal losses
【参考答案及解析】
Abnormal losses are valued at the same unit rate as good production, so that their occurrence does not affect the cost of good production.
Abnormal losses are valued at the same unit rate as good production, so that their occurrence does not affect the cost of good production.