normal absorption costing 正常摊配成本计算法 ; 正常全部成本计算
standard absorption costing 标准全部成本法 ; 标准吸收成本计算
total-absorption costing 全额摊配成本计算法
absorption costing basis 全部成本计算基础
actual absorption costing 实际吸收成本计算
historical absorption costing 历史吸收成本计算
absorption costing income statement 吸收成本计算收益表
A Absorption costing 完全成本法
N a method of cost accounting in which overheads are apportioned to cost centres, where they are absorbed using predetermined rates 全额成本计算法 → compare marginal costing
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。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
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