UC知道翻译。中翻英。。急。。别用软件。。。
来源：百度知道 编辑：UC知道 时间：2024/05/10 18:52:15
由于固定成本与产量增减无关，在短期增减产决策时，不必考虑固定成本因素，对决策者是非常有用的；以边际成本法计算的成本及所编制的会计报告比用完全成本法更容易理解。
虽然边际成本法有若干优点，但也不是十全十美的，在实际应用中还有不足之处值得注意：如边际成本法下企业的所有成本都要划分为固定成本和变动成本，而实际运做中有时难以准确划分。以长期来看，没有会计成本是固定的，固定成本也不例外。长远来说都是变动成本，但边际成本法在计算成本时不承认一点。再如，由于边际成本法下成本中不包含固定成本，但是它没有注意到这样一个事实，即产量上升，每单位的总成本实际上会下降；反之则上升，因为固定成本总额与产量变动无关，所以每多生产出一件产品，则固定成本会被分成更小的数目，就使每个单位的总成本会随之下降。另外，边际成本法作为制成品和在产品、存货的一种计价方法，还不为财务会计所承认。所以在实际应用中，要注意扬长避短，灵活运用，不能生搬硬套。
它克服了完全成本法的缺点,避免操纵短期利润,有利于短期产量决策
适用于特殊订货的订价决策
有利于进行本量利分析
上面三句话也是要翻译的。。。
In a word, the marginal law of cost, as a method of accounting for management, its advantage is obvious: It does not depend on estimating, assuming and predicting that calculates the unit cost, the production cost only includes the variable cost, so can reflect accurately how enterprises on practice took place; Compared with complete law of cost, sales volume is directly correlated with profit, can reflect the amount of the real profit accurately.
Because fixed cost and output increase and decrease having nothing to do, while increasing and decreasing and producing decision in a short time, needn't consider the factor of the fixed cost, it is very useful to the policymaker; The cost calculated with the marginal law of cost and accounting report worked out are easier to understand than to use up the whole law of cost.
Though the marginal law of cost has several advantages, not perfect in every way, it is noteworthy that there are weak points in practical