两种成本法,即完全成本法和变动成本法。完全成本法又称吸收成本法,其特点是把一定期间发生的变动成本和固定成本都归集到产品成本中去,是传统的财务会计普遍采用的一种成本计算方法。变动 Two cost methods, the full cost method and the variable cost method. The full cost method, also known as the absorption cost method, is characterized by the fact that the variable costs and fixed costs that occur during a certain period are all lumped together into the product cost. This is a cost calculation method commonly used in traditional financial accounting. change