题目：一个制造业公司在经营过程当中有正常损耗和非正常损耗。正常损耗和非正常损耗成本都要在会计期间内记录。非正常损耗的成本是
答案A：分配在完工产品中
答案B：分配在完工产品和在制品中
答案C：分配到间接制造费用控制科目
答案D：分配到特殊非正常损耗损失科目
考点：normal and abnormal spoilage
关键词：normal and abnormal spoilage
解析：
正常损耗是指在生产过程当中，不可避免的损耗，计入产品成本由客户买单
而非正常损耗是指由于认为操作不当或其他非人为原因导致的无法避免的损失，如停电。这部分根据不同的原因分别计入不同的费用中。由企业自己承担
Answer (D) is correct . Abnormal spoilage should be written-off to a special account that is separately reported in the income statement. Costs associated with abnormal spoilage are not inventoried and are therefore treated as a loss in the period of detection.
Answer (A) is incorrect because Assigning spoilage costs to finished goods is an appropriate method of accounting for normal spoilage traceable to a job or process.
Answer (B) is incorrect because Allocating spoilage costs between finished goods and work-in-process is an appropriate method of accounting for normal spoilage traceable to a job or process, provided the units in process have passed the inspection point.
Answer (C) is incorrect because Charging spoilage costs to manufacturing overhead is an appropriate method of accounting for normal spoilage, assuming the allowance for normal spoilage is incorporated into the predetermined overhead rate.
