2018年AICPA 考试正在进行中，正保会计网校AICPA 教学老师为广大考生整理了《商业环境》的重点词汇。今天我们一起来学习《商业环境》重点词汇：Absorption Costing吧。
Absorption Costing--吸收式成本法，也叫完全成本法。是指在计算产品成本和存货成本时，把一定期间内在生产过程中所消耗的直接材料、直接人工、变动制造费用和固定制造费用的全部成本都包括在内。是BEC课程当中学习成本计算当中的一个重要的成本计算方法。
首先，我们来看一下教材中对于Absorption Costing的解释：”Absorption costing is a method of product costing that includes fixed manufacturing overhead costs, along with direct material, direct labor, and variable manufacturing costs, in the cost of the product. This method is also referred to as ‘full costing’. Absorption costing is GAAP for financial statement purposes. Absorption costing is frequently contrasted with variable costing. The difference between absorption costing and variable costing methods is the treatment of fixed manufacturing overhead. Absorption costing includes fixed overhead as a product costs while variable costing treats all fixed costs as period costs. Fixed selling, general, and administrative costs are treated the same (as period costs) under both methods“.
在商业环境这门课程中，我们比较经常遇到的问题的是完全成本法与变动成本法（Variable Costing）的区别与联系。由于变动成本法与完全成本法对固定制造费用的处理方法不同,导致二者存在以下一系列差异:
(一) 理论依据不同
(二) 应用前提与成本构成的内容不同
(三) 产品成本构成内容不同
(四) 存货估价及成本流程不同
(五) 分期损益不同
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