英文文献,完全成本法与变动成本法结合应用,哪位大侠帮个忙

absorption cost and variable cost method?
　　要求还真高 大哥你也就给30分诶
　　最少你也要加到100分吧 加吧 加了我就告诉你 呵呵
　　好吧 告诉你好了
　　these methods differ in only one respect:fixed manufacturing overhead is excluded from the cost of products under variable costing but is included in the cost of products under absorption costing.

　　A variable-costing system treats fixed manufacturing overhead as a period cost to be immediately charged against sales-not as a product cost to be counted as inventory and charged against sales as cost of goods sold when the inventory is sold.Note that the only difference between variable and absorption costing is the accounting for fixed manufacturing overhead.
　　And the differences are shown in income statement. So here i give you two examples:
　　1, contribution costing(variable cost)
　　sales 1,000
　　variable expenses 200
　　contribution margin 800
　　fixed expenses 40