absorption costing

absorption costing的基本解释

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[经] 归纳(吸收)成本计算法

与absorption costing相关的网络例句 [注：此内容来源于网络，仅供参考]

The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers.

固定和变动管理费用、管理费用分配、贡献和边际成本之类的概念可以在许多CIMA的试卷中找到。

Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed.

在完全成本法中，固定性制造费用由本期已销产品和期末未销产品共同负担，固定性制造费用是一种可以在将来换取收益的资产。

Prepare in full a budgeted profit statement for this month using absorption costing principles.

用吸收成本法准备一份完整的本月预算利润表。

Traditionally, searching for the optimize product mix strategy is used Absorption Costing or Contribution margin approach. But these two methods do not consider the influence of constraints.

传统上，寻求最佳的产品组合策略系利用归纳成本法所计算之毛利率或利用边际贡献法所计算之边际贡献作为决策的基准，但是此两种方法都未考虑限制产出的影响。

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

与absorption costing相关的网络解释 [注：此内容来源于网络，仅供参考]

absorption costing：吸收成本法

高分悬赏,边际成本法(marginal costing)和吸收成本法(absorption costing)地比较和优缺点, 英文的最好高分悬赏,边际成本法(marginal costing)和吸收成本法(absorption costing)的比较和优缺点, 英文的最好高分悬赏,

absorption costing：完全成本法

.在成本会计发展史上,先有完全成本法(absorption costing)后有变动成本法. 用变动成本法否定完全成本法是成本会计的进步,而今天对作业成本法的研究和完全成本法的再度兴起是成本计算方法上的否定之否定.

absorption costing：摊配成本计算法

18absorption account 摊配账户,转并账户 | 19absorption costing 摊配成本计算法 | 20abstract 摘要表

absorption costing：吸收成本法,完全成本法

Absorbed overhead 可分摊间接费用 | Absorption costing 吸收成本法,完全成本法 | Acceptance 验收

normal absorption costing：正常摊配成本计算法

nontransferable letter of credit不可转让信用证 | normal absorption costing正常摊配成本计算法 | normal activity正常业务活动量