MCQOPTIONS
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				| 1. | 
                                    Where actual loss in a process is less than the anticipated loss, thedifference between the two is considered to be ……………….. | 
                            
| A. | Abnormal loss | 
| B. | normal loss | 
| C. | abnormal gain | 
| D. | normal gain | 
| Answer» D. normal gain | |