2018年AICPA 考試正在進(jìn)行中，正保會(huì)計(jì)網(wǎng)校AICPA 教學(xué)老師為廣大考生整理了《商業(yè)環(huán)境》的重點(diǎn)詞匯。今天我們一起來(lái)學(xué)習(xí)《商業(yè)環(huán)境》重點(diǎn)詞匯：Absorption Costing吧。

Absorption Costing--吸收式成本法，也叫完全成本法。是指在計(jì)算產(chǎn)品成本和存貨成本時(shí)，把一定期間內(nèi)在生產(chǎn)過(guò)程中所消耗的直接材料、直接人工、變動(dòng)制造費(fèi)用和固定制造費(fèi)用的全部成本都包括在內(nèi)。是BEC課程當(dāng)中學(xué)習(xí)成本計(jì)算當(dāng)中的一個(gè)重要的成本計(jì)算方法。

首先，我們來(lái)看一下教材中對(duì)于Absorption Costing的解釋：”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“.

在商業(yè)環(huán)境這門課程中，我們比較經(jīng)常遇到的問(wèn)題的是完全成本法與變動(dòng)成本法（Variable Costing）的區(qū)別與聯(lián)系。由于變動(dòng)成本法與完全成本法對(duì)固定制造費(fèi)用的處理方法不同,導(dǎo)致二者存在以下一系列差異:

 (一) 理論依據(jù)不同 

 (二) 應(yīng)用前提與成本構(gòu)成的內(nèi)容不同 

(三) 產(chǎn)品成本構(gòu)成內(nèi)容不同 

(四) 存貨估價(jià)及成本流程不同 

(五) 分期損益不同 

有意向報(bào)考的AICPA的考生可點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評(píng)估，了解報(bào)考條件。

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