采用逐步结转分步法,按照结转的半成品成本在下一步骤产品成本明细账中的反映方法不同,可分为( )。
A.综合结转法
B.分项结转法
C.按实际成本结转
D.按计划成本结转
E.平行结转分步法
正确答案是AB
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