查询词典 absorption costing

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。

Roughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.

houghton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用5000 单位为分母，然后算出分配率，据以把制造费用分配到各项产品上去。

Thereby we could obtain the whole information of variable and fixed cost from a single account, avoiding huge repetitive works by fusing the marginal costing with the full absorption costing methods together.

其次，责任会计与财务会计在理论上具有非常多的共同点，具有其融合的理论基础，虽然它们之间在基本理论方面存在一定的差异，但这正是我们在融合中要引起注意，并加以重点考虑、重新设计的问题。

Absorption costing usually prevents underpricing.

归纳成本法通常可避免定价过低。

But in the course of internationalization, they meet with misunderstanding and puzzlement.

许多企业已经意识到了这一点，但在国际化的进程中，仍存在一些误区与困惑。

Inorder toaccomplish this goal as quickly as possible, we'll beteamingup with anexperienced group of modelers, skinners, and animatorswhosenames willbe announced in the coming weeks.

为了尽快实现这个目标，我们在未来数周内将公布与一些有经验的模型、皮肤、动画制作小组合作。