精选优质文档-倾情为你奉上Section BSection CSection B【Management Accounting】全部成本法(吸收成本法)和变动成本法(边际成本法)及本量利分析Absorption costing吸收成本法(全部成本法)Marginal costing变动成本法(边际成本法)Cost-volume-profit (CVP)本量利分析Direct material直接材料Direct labor直接人工Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本QuestionParagraph1Pinafore Ltd manufactures and sells a single product. The budgeted profit statement for this month, which has been prepared using margi