Absorption costing
noun
a method of cost accounting in which overheads are apportioned to cost centres, where they are absorbed using predetermined rates compare marginal costing
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- Absorption edge
a discontinuity in the graph of the absorption coefficient of a substance plotted against the wavelength of x-rays being absorbed, representing the minimum energy necessary to free electrons from particular sh-lls of the atoms of the substance.
- Absorption dynamometer
a device for measuring the torque or power of an engine in a process in which the energy supplied to the device by the engine is absorbed.
- Absorption hygrometer
a hygrometer that uses a hygroscopic chemical to absorb atmospheric moisture.
- Absorption nebula
. a cloud of interstellar gas and dust that absorbs and thus obscures the light from stars behind it, appearing as a dark patch in front of a bright nebula or in an otherwise bright area of sky. noun a type of nebula that is observed by its blocking of radiation from other sources see […]
- Absorption spectrum
the spectrum formed by electromagnetic radiation that has p-ssed through a medium in which radiation of certain frequencies is absorbed. historical examples the liquid is without colour, and gives no absorption spectrum. encyclopaedia britannica, 11th edition, volume 16, slice 7 various this colour possesses an absorption spectrum (figured at p. 55). poisons: their effects and […]