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半成品成本流转与实务流转相一致，又不需要成本还原的方法是（）。

高老师2年前 (2024-03-26)成本会计(00156)10

半成品成本流转与实务流转相一致，又不需要成本还原的方法是（）。

A.逐步结转分步法

B.综合结转分步法

C.平行结转分步法

D.分项结转分步法

正确答案是D

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