absorption account

简明释义

吸收帐户

英英释义

例句

1.The company's financial report included an absorption account which detailed the allocation of fixed and variable costs.

公司的财务报告中包含了一个吸收账户，详细说明了固定成本和变动成本的分配。

2.Adjustments to the absorption account were necessary after the merger to reflect combined expenses.

合并后，调整吸收账户是必要的，以反映合并后的费用。

3.Management requested a detailed analysis of the absorption account to identify cost-saving opportunities.

管理层要求对吸收账户进行详细分析，以识别节省成本的机会。

4.The accountant explained how the absorption account helps in understanding overhead costs.

会计解释了吸收账户如何帮助理解间接费用。

5.In order to accurately assess profitability, we need to review the absorption account for the last quarter.

为了准确评估盈利能力，我们需要审查上个季度的吸收账户。

作文

In the world of finance and accounting, understanding various concepts is crucial for effective decision-making. One such concept is the absorption account, which plays a significant role in how businesses assess their production costs and profitability. An absorption account refers to a method of accounting that captures all manufacturing costs associated with producing a product. This includes direct materials, direct labor, and both variable and fixed manufacturing overhead. By using an absorption account, companies can ensure that all costs incurred during production are accounted for, providing a more comprehensive view of their financial performance.The importance of an absorption account cannot be overstated. It helps businesses determine the total cost of goods sold (COGS), which is essential for calculating gross profit. When a company sells its products, it needs to know how much it spent on producing those goods to evaluate its profitability accurately. Without an absorption account, businesses might overlook certain costs, leading to inflated profit margins and potentially misguided strategic decisions.Moreover, the use of an absorption account is particularly relevant when it comes to inventory management. Under this accounting method, all manufacturing costs are absorbed into the cost of inventory until the products are sold. This means that the value of inventory on the balance sheet reflects not only the direct costs but also the allocated overhead. Consequently, this can impact financial statements significantly, especially for companies with high levels of inventory.However, it is essential to recognize that while an absorption account provides a full picture of production costs, it may also obscure some short-term financial realities. For instance, if a company produces more than it sells, the excess inventory can lead to profits being reported on paper, even if cash flow is tight. This situation can create confusion for stakeholders who rely on these financial reports to make informed decisions.In contrast, there is another accounting method known as variable costing, which only considers variable costs in the calculation of COGS. This approach can provide clearer insights into the contribution margin and is often favored for internal decision-making purposes. However, it does not comply with generally accepted accounting principles (GAAP) for external reporting, making the absorption account the preferred choice for publicly traded companies.In conclusion, the absorption account is a vital tool in the field of accounting that offers a holistic view of production costs. It enables businesses to calculate their COGS accurately and aids in inventory valuation. While it has its advantages, companies must also be aware of the potential pitfalls, such as inflated profit margins due to unsold inventory. Understanding the nuances of an absorption account is essential for anyone involved in financial planning or analysis, as it directly impacts how a business assesses its financial health and makes strategic decisions moving forward.

在金融和会计的世界中，理解各种概念对于有效决策至关重要。其中一个概念是吸收账户，它在企业评估生产成本和盈利能力方面发挥着重要作用。吸收账户是指一种会计方法，它捕捉与生产产品相关的所有制造成本。这包括直接材料、直接劳动力以及可变和固定制造间接费用。通过使用吸收账户，公司可以确保在生产过程中发生的所有成本都被考虑在内，从而提供更全面的财务表现视图。吸收账户的重要性不容小觑。它帮助企业确定销售商品的总成本（COGS），这对于计算毛利润至关重要。当一家公司销售其产品时，它需要知道在生产这些商品上花费了多少，以准确评估其盈利能力。如果没有吸收账户，企业可能会忽视某些成本，从而导致利润率膨胀，可能导致战略决策失误。此外，使用吸收账户在库存管理中尤其相关。在这种会计方法下，所有制造成本都被吸收到库存成本中，直到产品被出售。这意味着资产负债表上的库存价值不仅反映直接成本，还反映分配的间接费用。因此，这可能显著影响财务报表，特别是对于库存水平较高的公司。然而，必须认识到，尽管吸收账户提供了生产成本的全面视图，但它也可能掩盖一些短期财务现实。例如，如果一家公司生产的产品超过销售量，过剩的库存可能导致纸面上报告的利润，即使现金流紧张。这种情况可能会给依赖这些财务报告做出明智决策的利益相关者造成困惑。相对而言，还有另一种会计方法称为可变成本法，它仅在计算COGS时考虑可变成本。这种方法可以提供更清晰的贡献边际洞察，通常在内部决策中受到青睐。然而，它不符合公认会计原则（GAAP）的外部报告要求，因此吸收账户成为上市公司的首选。总之，吸收账户是会计领域中的一个重要工具，提供了生产成本的整体视图。它使企业能够准确计算其COGS，并有助于库存估值。虽然它有其优势，但公司也必须意识到潜在的陷阱，例如由于未售出的库存而导致的利润膨胀。理解吸收账户的细微差别对于任何参与财务规划或分析的人来说都是必不可少的，因为它直接影响企业如何评估其财务健康状况并在未来做出战略决策。