absorption costing income statement

简明释义

吸收成本计算收益表

英英释义

例句

1.The company prepared its absorption costing income statement to reflect all manufacturing costs in the product cost.

公司准备了其吸收成本收益表，以反映产品成本中的所有制造成本。

2.To comply with GAAP, companies must present their absorption costing income statement when reporting financial results.

为了遵守GAAP，公司在报告财务结果时必须呈现其吸收成本收益表。

3.During the financial audit, the accountant reviewed the absorption costing income statement for accuracy.

在财务审计期间，会计师审核了吸收成本收益表的准确性。

4.The absorption costing income statement includes both fixed and variable manufacturing costs.

该吸收成本收益表包括固定和变动制造成本。

5.Investors often look at the absorption costing income statement to assess the overall profitability of the business.

投资者通常查看吸收成本收益表来评估企业的整体盈利能力。

作文

The concept of an absorption costing income statement is fundamental in managerial accounting, as it provides a comprehensive view of a company's profitability by considering all manufacturing costs. Unlike variable costing, which only accounts for variable production costs, the absorption costing income statement includes both fixed and variable manufacturing costs in the cost of goods sold. This means that each unit produced absorbs a portion of fixed manufacturing overhead, which can significantly impact reported profits depending on the level of inventory at the end of an accounting period.Understanding the absorption costing income statement is crucial for business managers and stakeholders because it reflects the total cost of production. When preparing this statement, businesses must first calculate the total manufacturing costs, which include direct materials, direct labor, and both variable and fixed overheads. Once these costs are determined, they are allocated to the units produced during the period.The importance of the absorption costing income statement lies in its ability to provide a more complete picture of profitability. For example, if a company produces more units than it sells, some of the fixed costs are deferred in inventory on the balance sheet. This can lead to higher net income on the income statement compared to variable costing, where all fixed costs are expensed in the period incurred. Therefore, understanding how absorption costing affects financial statements is essential for making informed business decisions.Moreover, the absorption costing income statement is often required for external reporting under Generally Accepted Accounting Principles (GAAP). Investors and creditors look at this statement to assess the overall financial health of a company. It provides insights into how well a company is managing its production costs and how efficiently it is operating. However, while the absorption costing income statement is beneficial for external reporting, it may not always be the best tool for internal decision-making. Managers often prefer variable costing for internal analysis as it provides clearer insights into the costs associated with producing additional units. This distinction is crucial when making decisions about pricing, budgeting, and forecasting.In conclusion, the absorption costing income statement is a vital component of financial reporting and managerial accounting. It helps businesses understand their profitability by incorporating all manufacturing costs into the cost of goods sold. While it offers a holistic view of production costs, it is essential for managers to also consider variable costing for internal decision-making purposes. By mastering the nuances of both costing methods, businesses can better navigate their financial landscapes and make informed strategic decisions.

吸收成本收入报表的概念在管理会计中是基础性的，因为它通过考虑所有制造成本提供了公司盈利能力的全面视图。与仅计算可变生产成本的可变成本法不同，吸收成本收入报表在销售成本中包含固定和可变制造成本。这意味着每个生产单位都吸收了一部分固定制造间接费用，这可能会根据会计期间末的库存水平显著影响报告的利润。理解吸收成本收入报表对企业经理和利益相关者至关重要，因为它反映了生产的总成本。在编制此报表时，企业必须首先计算总制造成本，包括直接材料、直接人工以及可变和固定间接费用。一旦确定了这些成本，它们就会分配给该期间生产的单位。吸收成本收入报表的重要性在于它能够提供更完整的盈利能力图景。例如，如果一家公司生产的单位数量超过销售数量，部分固定成本将被延迟在资产负债表上的库存中。这可能导致与可变成本法相比，利润表上的净收入更高，因为可变成本法将所有固定成本在发生的期间内费用化。因此，理解吸收成本如何影响财务报表对于做出明智的商业决策至关重要。此外，吸收成本收入报表通常是根据一般公认会计原则（GAAP）进行外部报告所需的。投资者和债权人查看此报表以评估公司的整体财务健康状况。它提供了有关公司如何管理生产成本及其运营效率的见解。然而，尽管吸收成本收入报表对外部报告有益，但在内部决策中可能并不是最佳工具。管理者通常更喜欢可变成本法进行内部分析，因为它能更清晰地洞察与生产额外单位相关的成本。这一区别在定价、预算和预测决策时至关重要。总之，吸收成本收入报表是财务报告和管理会计的重要组成部分。它通过将所有制造成本纳入销售成本，帮助企业了解其盈利能力。虽然它提供了生产成本的整体视图，但管理者在内部决策时也必须考虑可变成本法。通过掌握这两种成本法的细微差别，企业可以更好地应对其财务环境，并做出明智的战略决策。