Absorption n costing吸收成本计算;摊配成本计算法
absorption standard costing吸收标准成本计算
standard absorption costing标准全部成本法;标准吸收成本计算
traditional absorption costing传统制造成本
modified absorption costing修正吸收成本计算
normal absorption costing正常摊配成本计算法;正常全部成本计算
absorption costing basis全部成本计算基础
historical absorption costing历史吸收成本计算
actual absorption costing实际吸收成本计算
N（名词） 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