absorption costing

例句：

1. 1. The company uses absorption costing to estimate the cost of production.
   该公司使用吸收成本计算来估算生产成本。
2. 2.Absorption costing is a method used in economics to measure the efficiency of resource allocation.
   吸收成本计算是经济学中用于衡量资源分配效率的方法。
3. 3.In absorption costing, the cost of production is divided into two parts: direct labor and overhead costs.
   在吸收成本计算中，生产成本被分为直接劳动和间接成本两部分。