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Ia periodic system, the cost of merchandise inventory is determined by what ( )
· The cost of merchandise ohand is determined by relating the quantities ohand (as determined by a physical count) to records showing each item’s original cost.
· Recording the cost of new merchandise ithe purchases account.
· Reconciling the accounts for shrinkage.
· By maintaining up-to-date records.

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出自：佳木斯大学语言治疗学

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