[CIMA每日会计英语]——管理会计

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　　GRN（Goods Received Note）：收货单

　　GRN：this is the document which is used to record the receipt of goods for the purpose of

　　updating the stores ledger record.
 

　　Material requisition: 领料单、材料需求表

　　This document is used to record the issue of material on the stores ledger record.
 

　　Material returned note.（材料返回单/退料单）

　　Sometimes, materials may be issued and subsequently found to be surplus to requirements.

　　These will be returned to the stores and this movement of materials must be recorded on a material returned note.
 

　　Material transfer note.(材料调拨单)

　　Occasionally，a cost centre might transfer material to another cost centre，without the material first being sent back to the stores.To ensure that the correct cost centre or job is charged with the cost of the materials，a material transfer note is raised.
 

　　Absorption costing: 吸收成本法

　　Method of costing a product in which all fixed and variable costs (however remote)are apportioned to cost centers where they are accounted for (absorbed) using absorption rates. This method ensures that all incurred costs are recovered from the selling price of a good or service,(assuming the final price is acceptable to the customers). Also called full absorption costing. Seealso direct costing, and marginal costing.

 　
　　　

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