【考點(diǎn)】process costing – normal loss / abnormal loss
　　【QUESTION】
　　Which of the following statements about process losses are correct?
　　1. Units of normal loss should be valued at full cost per unit
　　2. Units of abnormal loss should be valued at their scrap value
　　A. 1 only
　　B. 2 only
　　C. Both of them
　　D. Neither of them
　　【ANSWER】
　　各位童鞋，這個(gè)題目的考點(diǎn)仍然是 normal loss / abnormal loss 的處理原則滴哦。。。
　　這道題目的1、2兩句話都是錯(cuò)誤的哦，normal loss的value是0 or scrap value; 而abnormal loss should be valued at full cost per unit。所以題目中的兩句話是剛好說(shuō)反了的。。。正確答案就是D嘍。。。