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1. Zmiana stanu produktów:a) jest pozycją charakterystyczna dla wariantu kalkulacyjnego rachunku zysków i stratb) jest pozycją charakterystyczna dla wariantu porównawczego rachunku zysków i stratc) jest dodatnia w przypadku gdy koszty poniesione w okresie są większe niż koszty kalkulacyjne kształtującego wynik danego okresud) jest ujemna w przypadku gdy koszty poniesione w okresie są większe niż koszty kalkulacyjne kształtującego wynik danego okresu
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