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词汇 full costing
释义 ˌfull ˈcosting

noun

[]
() 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全部成本法Under the full costing method, fixed overheads are allocated evenly to the units produced.根据全部成本法,固定管理费用会摊分到每一单位产品中。 SYN absorption costing marginal costing
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