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加工企业领料出库时不能按比例结转
您好，原材料按比例结转
产成品结转
原材料金额是您原材料出库单的总金额，原材料+燃料及动力金额+制造费用+工资的金额，构成本期结转总金额，总金额／主营业务收入金额=比例
