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单词 absorption costing
释义

absorption costing

noun [mass noun]
A method of calculating the cost of a product or enterprise by taking into account indirect expenses (overheads) as well as direct costs.The argument for using absorption costing in external reports seems to be based on the matching principle....
  • The ATO opinion was that full absorption costing was necessary for all retail and wholesale businesses.
  • This is not to say that there is no role for absorption costing in business.
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更新时间:2025/2/23 8:06:40