Question：In a process account, how are abnormal losses valued?
　　A. The same as normal losses
　　B. At the cost of raw materials
　　C. The same as good production
　　D. At their scrap value
　　The correct answer is: The same as good production
　　Abnormal losses are valued at the same unit rate as good production, so that their occurrence does not affect the cost of good production.