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【单选题】
企业采用计划成本分配法分配辅助生产费用,辅助生产车间实际发生的生产费用与按计划成本分配转出的费用之间的差额,应计入的科目是( )A.
生产成本
B.
制造费用
C.
销售费用
D.
管理费用
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B.
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