costs accounting period

Income earned during an accounting period shall be taken into the accounts of the same accounting period together with the related costs and expenses.

同一会计期间所取得的收入以及与其相关联的成本、费用，应当在同一会计期间登记入帐。

In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.

期末处理使用各种分配方法（如间接费），在管理会计的各个领域对成本进行分配。

The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.

用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。