| 释义 |
full 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 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 |