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当前学科：材料员考试
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在工程材料成本费用核算时，若由建设单位供料，按承包商的投标价格向施工单位结算，那么材料价格差异由（）负责核算。
A . 建设单位
B . 施工单位
C . 总包单位
D . 分包单位
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