题目内容：
应在“材料成本差异” 帐户贷方登记的是（ ）。
A．入库材料实际成本小于计划成本的节约差异额
B．入库材料实际成本大于计划成本的超支差异额
C．月末分配转出的发出材料应负担的超支差异额
D．月末分配转出的发出材料应负担的节约差异额
参考答案：【答案仅供学习，请勿对照自行用药等】
选择题：应在“材料成本差异” 帐户贷方登记的是( )。
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