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[单选题]
（ ）适用于消耗定额准确、稳定，各月末在产品数量变化较大的产品。
A
定额比例法
B
在产品成本按完工产品成本计算
C
按年初数固定计算在产品成本法
D
约当产量比例分配法
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参考答案
试题答案：
A
答案解释：
该题考查生产费用在完工产品与在产品之间分配方法。定额比例法：适用于消耗定额准确、稳定，各月末在产品数量变化较大的产品。所以正确选项应A项。
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