問題詳情
8.甲公司 9 月份實際購入直接原料 1,000 磅，有關記錄直接原料差異之分錄如下： 
對於上述分錄，下列敘述何者正確？
(A)標準用量為 900 磅
(B)直接原料數量差異為有利差異
(C)每磅原料的實際購買價格為$50
(D)每磅原料的標準購買價格為$45
參考答案
無參考答案
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