A.5.6
B.5.0
C.6.0
D.6.5
A.5.6万
B.5万
C.6万
D.6.5万
A.1200
B.1530
C.1980
D.2100
A.1 300
B.1 900
C.2 110
D.3 500
A.1 300
B.1 900
C.2 110
D.2 200
A.(95%×110%)-100%=4.5%
B.(110%/95%)-100%=15.8%
C.(95%/110%)-100%=-13.6%
D.10%-5%=5%
A.100
B.-100
C.110
D.-110
A.分析废品损失及材料耗用
B.检查生产记录及成本预算
C.营业收入明细账与原始凭证核对
D.分析产品成本构成并与前期成本比较