Abnormal Spoilage Abnormal spoilage is spoilage that should not arise under efficient operating conditions. 不属特定生产程序之部份，在有效率运作下不致发生之损坏 Companies record the units of abnormal spoilage keep a separate Loss from Abnormal Spoilage A. 非常损坏单位被计算与记录在「非常损坏损失」帐户 非常频坏被认为是可避兔且可控制的， 应在损益表申单独列际 海南大学董建华讲授 7-5海南大学董建华讲授 7- 5 Abnormal Spoilage Abnormal spoilage is spoilage that should not arise under efficient operating conditions. 不属特定生产程序之部份，在有效率运作下不致发生之损坏 Companies record the units of abnormal spoilage keep a separate Loss from Abnormal Spoilage A. 非常损坏单位被计算与记录在「非常损坏损失」帐户