absorption costing
英 [əbˈzɔːpʃn ˈkɒstɪŋ]
美 [əbˈzɔːrpʃn ˈkɔːstɪŋ]
归纳（吸收，全部）成本计算法；摊配成本法
双语例句
- 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。 - Absorption costing usually prevents underpricing.
归纳成本法通常可避免定价过低。 - Try to Find the Model Combined Variable Costing and Absorption Costing
探索变动成本法与现行财务会计相结合的模式 - Compares the absorption costing method and the variable costing method by three examples. The conclusion is that it should be careful to select the costing methods in evaluating performance of management.
通过3个例子来比较制造成本法和变动成本法下的利润，得出结论：在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。 - The Comparative Analysis of Traditional Absorption Costing, Activity-Based Costing and Theory of Constraints
传统制造成本、作业成本和约束理论的比较分析 - The Differences between Variable Costing and Absorption Costing
变动成本法与全额成本法的区别初探