absorption account

简明释义

成本分摊帐户

英英释义

例句

1.In a manufacturing context, the absorption account helps in understanding how fixed costs are allocated to products.

在制造环境中，吸收账户有助于理解固定成本是如何分配到产品上的。

2.The manager emphasized the importance of maintaining accurate absorption accounts for better financial reporting.

经理强调保持准确的吸收账户对于更好的财务报告的重要性。

3.The financial analyst prepared an absorption account to evaluate the company's overall profitability.

财务分析师准备了一份吸收账户来评估公司的整体盈利能力。

4.To calculate the cost per unit, we need to analyze the absorption account carefully.

为了计算每单位成本，我们需要仔细分析吸收账户。

5.During the audit, the accountant reviewed the absorption account to ensure all costs were accounted for.

在审计过程中，会计审查了吸收账户以确保所有成本都被计算在内。

作文

In the world of finance and accounting, various terms are used to describe different processes and concepts. One such term is absorption account, which plays a crucial role in understanding how costs are managed within a business. An absorption account refers to a method of accounting that incorporates all manufacturing costs—both fixed and variable—into the cost of a product. This means that when a company produces goods, it does not only consider the direct costs associated with materials and labor but also includes overhead costs such as rent, utilities, and salaries of production staff. The significance of an absorption account lies in its ability to provide a comprehensive view of the total cost of production. By absorbing all costs into the product pricing, businesses can better evaluate their profitability. For instance, if a company produces 1,000 units of a product and incurs $50,000 in total manufacturing costs, the cost per unit would be calculated by dividing the total costs by the number of units produced, resulting in a cost of $50 per unit. This method allows for more accurate pricing strategies and helps businesses maintain healthy profit margins.Additionally, using an absorption account can impact financial statements significantly. Under this accounting method, inventory is valued higher because it includes all associated costs. This can lead to an increase in net income on the income statement, especially when sales are high. However, it is essential to understand that while this method provides a clearer picture of product costs, it may also mask underlying issues related to operational efficiency or cost control.Moreover, the absorption account approach contrasts with variable costing, where only variable costs are considered in product costing. This distinction is important for managers and accountants who need to make informed decisions regarding pricing, budgeting, and financial forecasting. For example, during periods of low production, an absorption account might show inflated profits due to the allocation of fixed costs over fewer units, potentially leading to misleading conclusions about the company's performance.In conclusion, the concept of an absorption account is vital for any business aiming to achieve comprehensive cost management and accurate financial reporting. It enables companies to absorb all relevant costs into their product prices, providing a clearer understanding of profitability. However, it is crucial for businesses to balance this method with other accounting practices to ensure they have a holistic view of their financial health. By doing so, they can make strategic decisions that promote long-term success and sustainability in a competitive market.

在金融和会计的世界中，使用各种术语来描述不同的过程和概念。其中一个术语是吸收账户，它在理解企业内部成本管理方面发挥着至关重要的作用。吸收账户是指一种会计方法，它将所有制造成本——固定成本和变动成本——纳入产品成本。这意味着当公司生产商品时，不仅考虑与材料和劳动力相关的直接成本，还包括租金、水电费和生产员工工资等间接费用。吸收账户的重要性在于它能够提供全面的生产总成本视图。通过将所有成本吸收到产品定价中，企业可以更好地评估其盈利能力。例如，如果一家公司生产1000个单位的产品，且总制造成本为50000美元，则单位成本将通过将总成本除以生产数量来计算，得出每个单位的成本为50美元。这种方法允许更准确的定价策略，并帮助企业维持健康的利润率。此外，使用吸收账户可能会对财务报表产生重大影响。在这种会计方法下，库存的价值较高，因为它包含所有相关成本。这可能导致在销售量高时，损益表上的净收入增加。然而，重要的是要理解，虽然这种方法提供了产品成本的更清晰视图，但它也可能掩盖与运营效率或成本控制相关的潜在问题。此外，吸收账户方法与变动成本法形成对比，后者只考虑变动成本。这一区别对于需要做出有关定价、预算和财务预测的管理者和会计师来说至关重要。例如，在生产低迷时期，吸收账户可能显示出由于将固定成本分摊到较少的单位上而导致的虚高利润，这可能会导致对公司业绩的误导性结论。总之，吸收账户的概念对任何希望实现全面成本管理和准确财务报告的企业至关重要。它使公司能够将所有相关成本吸收到产品价格中，从而提供更清晰的盈利能力理解。然而，企业必须将这种方法与其他会计实践相结合，以确保他们对财务健康状况有全面的了解。通过这样做，他们可以做出促进长期成功和可持续发展的战略决策，以应对竞争激烈的市场。