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12.Khoản chi phí nào dưới đây không phải là chi phí trực tiếpa.Chi phí NVL trực tiếpb.Tiền lương và phụ cấp lương trả cho lao động trực tiếpc.Các khoản trích theo lương của lao động trực tiếpd.Chi phí thuê phân xưởng và bảo hiểm

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