【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】
　　【考点】process costing - normal loss / abnormal loss
　　各位童鞋，这个题目的考点仍然是 normal loss / abnormal loss 的处理原则。
　　这道题目的1、2两句话都是错误的哦，normal loss的value是0 or scrap value; 而abnormal loss should be valued at full cost per unit。所以题目中的两句话是刚好说反了，正确答案就是D。

 
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