| 释义 |
absorption costing noun [uncountable] (accounting 会计) a way of calculating the cost of a product by including all costs involved in producing it and running the business, such as raw materials, rent, electricity or wages 归纳成本计算法，全额成本计算法（计算产品成本时，将生产和经营过程中的所有成本计入，包括原材料、租金、电费或工资） syn full costing |