问题：In a process account, how are abnormal losses valued?
 
　　A. The same as normal losses
 
　　B. At the cost of raw materials
 
　　C. The same as good production
 
　　D. At their scrap value
 
　　答案：The correct answer is: The same as good production
 
　　解析：Abnormal losses are valued at the same unit rate as good production, so that their occurrence does not affect the cost of good production.

 
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