的意思 full absorpation costing

1. Full absorption costing includes all manufacturing costs in the cost of a product.
全面吸收成本法将所有生产成本包括在产品成本中。

2. Under full absorption costing, both fixed and variable costs are allocated to each unit of production.
在全面吸收成本法下，固定成本和变动成本都分配给每个生产单位。

3. Full absorption costing is required by generally accepted accounting principles for external financial reporting.
全面吸收成本法是根据普遍接受的会计准则规定的外部财务报告要求。

4. Managers use full absorption costing to determine the full cost of producing a product and set selling prices accordingly.
管理者使用全面吸收成本法来确定生产产品的全面成本，并相应地设定销售价格。

5. Full absorption costing provides a more accurate representation of the true cost of production compared to variable costing.
与变动成本法相比，全面吸收成本法提供了更准确的生产真实成本表现。

6. Students studying managerial accounting are often required to understand the principles and applications of full absorption costing.
学习管理会计的学生通常需要了解全面吸收成本法的原则和应用。