产品、自制材料、自制工具及模具完工入库后,成本应从“基本生产成本”科目贷方转出,则借记的科目有()
A.“库存商品”
B.“原材料”
C.“低值易耗品”
D.“废品损失”
E.“停工损失”
正确答案是ABC
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