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。

youdao

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。

youdao

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。

youdao