下列适用于约当产量比例法的有
A.月末在产品数量较大
B.月末在产品接近完工
C.各月末在产品数量变化较大
D.产品成本中原材料费用和工资等其他费用比重相差不大
E.产品成本中原材料费用和工资等其他费用比重相差较大
正确答案是ACD
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