【判断题】【消耗次数：1】
在变动成本法下，生产量与存货量变动对其营业利润没有影响。
①
正确
②
错误
参考答案：
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在期初无存货且本期生产量大于销售量的情况下，按全部成本法计算的期末存货价值和净收益与按变动成本法计算的期末存货价值和净收益相比（）。
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