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absorption costing [英] [əbˈsɔ:pʃən ˈkɒstɪŋ] [美] [əbˈsɔrpʃən ˈkɔstɪŋ] [短语] 归纳成本计算 词频排名 45841/55435 学习人数 5564 难度等级 5/10 认知比例 32.65% 例句 Absorption costing usually prevents underpricing. 归纳成本法通常可避免定价过低。 Be familiar with standard costing and absorption costing 熟悉标准成本和吸收成本 To distribute or spread costs by the process of proration or allocation. See also Absorption Costing. 按比例分配成本或分摊成本。(详见:完全成本计算法。 助记 合成 absorption 吸收,同化,合并 costing 成本计算
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