管理会计专业术语词汇大全(英文版).pdfVIP

管理会计专业术语词汇 A Absorption costing A product-costing method that assigns all manufacturing costs to a product: direct materials, direct labor, variable overhead, and fixed overhead. Absorption-costing (full-costing) income Income computed using a functionally-based statement. Cost of goods sold includes all variable manufacturing costs and a portion of fixed factory overhead. Accounting rate of return The rate of return obtained by dividing the average accounting net income by the original investment (or by average investment)