谁帮我把这段英文用自己的话写一遍,意思要一样,theoverheadsneedtobeabsorbeduponpre-determinedaborptionratebecauseitcanbeavoidedthedelayinthecalculationofproductorservicecosts,andfluctuationsintheoverhead

Question

谁帮我把这段英文用自己的话写一遍,意思要一样,
the overheads need to be absorbed upon pre-determined aborption rate because it can be avoided the delay in the calculation of product or service costs,and fluctuations in the overhead rates throughout the year.
another alternative basis can be considered appropriate is ABC system.ABC system recognized that many indirect costs vary in proportion to change other than production volume.By the identifying the cost drivers that cause the costs to change and assigning costs to cost objects on the basis of cost driver usage,the costs can be more accurately traced.

Answer 1

the overheads should be taken in according to the take-in rate that is already determined,in order to instantly process to calculate the product of service costs,and the variations in the overhead rate along the whole year.
Also an equally feasible basis is ABC system.ABC system gives the facts that many inderect costs is changing proporioanlly to the relative varation part of the production size rather than the absolute size itself.Thus,if the cost drivers,which is the reason why the costs change,can be found out,then the costs of cost objects can be assigned according to the cost driver usage.As a result,the trend and value of costs varying in time can be observed more accurately.