成本會(huì)計(jì)英文術(shù)語

1、成本會(huì)計(jì) 中英文術(shù)語 因果圖 Cause-and-effect diagram 財(cái)務(wù)管理認(rèn)證 Certified in financial 非正常毀損 生產(chǎn)成本法 賬戶分析法 會(huì)計(jì)回報(bào)率 Abnormal spoilage Absorption costing Account analysis method Accounting rate of return 權(quán)責(zé)發(fā)生制下會(huì)計(jì)回報(bào)率 Accrual accounting rate of return 作業(yè) Activity 作業(yè)基礎(chǔ)的預(yù)算管理 Activity-based budgeting 作業(yè)成本法 Activity-based costi

2、ng 作業(yè)管理 Activity-based management 實(shí)際成本 Actual cost 實(shí)際成本法 Actual costing 調(diào)整分配率途徑 Adjusted allocation-rate approach 允許的成本 Allowable cost 鑒定成本 Appraisal costs 擬構(gòu)成本 Artificial costs 注意力導(dǎo)向 Attention directing 自治 Autonomy 平均成本 Average cost 平均等候時(shí)間 Average waiting time 反沖成本法 Backflush costing 平衡記分卡 批次級(jí)成本 ma

3、nagement 注冊(cè)管理會(huì)計(jì)師 Certified management accountant 財(cái)務(wù)總監(jiān) 決定系數(shù) 共謀定價(jià) 共同成本 Chief financial officer Coefficient of determination Collusive pricing Common cost 完整往復(fù)成本 Complete reciprocated costs 合成單位 Composite unit 商討會(huì)法 遵循質(zhì)量 Conformance quality Conference method Balanced scorecard Batch-level costs 觀念系統(tǒng) Bel

4、ief systems 標(biāo)桿管理 Benchmarking 賬面價(jià)值 Book value 瓶頸 Bottleneck 邊界系統(tǒng) Boundary systems 盈虧平衡點(diǎn) Breakeven point 預(yù)算 Budget 預(yù)算成本 Budgeted cost 預(yù)算松弛 Budgetary slack 預(yù)算間接成本分配率 Budgeted indirect-cost rate 捆綁產(chǎn)品 Bundled product 業(yè)務(wù)功能成本 Business function costs 副產(chǎn)品 Byproducts 資本預(yù)算 Capital budgeting 儲(chǔ)囤成本 Carrying cost

5、s 現(xiàn)金預(yù)算 Cash budget 常數(shù) Constant 固定毛利率 NRV 法 Constant gross-margin percentage NRV method 約束條件 Constraint 滾動(dòng)預(yù)算 Continuous budget, rolling budget 貢獻(xiàn)收益表 Contribution income statement 邊際貢獻(xiàn) Contribution margin 單位邊際貢獻(xiàn) Contribution margin per unit 邊際貢獻(xiàn)率 Contribution margin percentage 邊際貢獻(xiàn)比例 Contribution marg

6、in ratio 控制 Control 控制圖 Control chart 可控性 Controllability 可控成本 Controllable cost 主計(jì)長(zhǎng) Controller 加工成本 Conversion costs 成本 Cost 成本會(huì)計(jì) Cost accounting 成本會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì) Cost accounting standards board 成本匯集 Cost accumulation 成本分配 Cost allocation 成本分配基礎(chǔ) Cost-allocation base 成本分配基礎(chǔ) Cost-application base 成本歸集 Cost

7、assignment 成本收益權(quán)衡 Cost-benefit approach Cost center 成本中心 成本動(dòng)因 成本估計(jì) 成本函數(shù) 成本層級(jí) Cost driver Cost estimation Cost function Cost hierarchy 精選文庫 成本流入 成本領(lǐng)先 成本管理 成本對(duì)象 資本成本 External failure cost Finance director Finan cial acco un ti ng object 直接生產(chǎn)人工成本Direct manu facturi ng labor costs 直接材料成本 Direct material

8、 costs 財(cái)務(wù)預(yù)算 Financial budget 財(cái)務(wù)計(jì)劃模型 Finan cial planning models 產(chǎn)成品存貨 Finished goods inventory 先進(jìn)先出分步法 First-i n, first-out (FIFO) Cost in curre nee Cost leadersh ip Cost man ageme nt Cost object Cost of cap ital 產(chǎn)品制造成本 Cost of goods manufactured 成本庫Cost pool 成本預(yù)測(cè) Cost predictions 成本追溯Cost tracing 質(zhì)量

9、成本 Costs of quality, quality costs 本量利分析 Cost-volume-profit (CVP) an alysis 累計(jì)平均時(shí)間學(xué)習(xí)模型Cumulative average-time lear ning model 當(dāng)前成本Current cost 客戶成本層級(jí) Customer cost hierarchy 客戶生命周期成本 Customer life-cycle costs 客戶盈禾U分析 Customer-profitability analysis 客戶回應(yīng)時(shí)間 Customer-res ponse time 客戶服務(wù) Customer servic

10、e 分權(quán) Decentralization 決策模型 Decision model 決策表 Decision table 經(jīng)營(yíng)杠桿水平 Degree of op erati ng leverage 分母水平 Denominator level 生產(chǎn)數(shù)量差異 Deno mi nator-level varia nee, Outpu t-level overhead varia nee. Product ion-volume varia nee 因變量 Dependent variable 產(chǎn)品或服務(wù)設(shè)計(jì) Desig n of p roducts, services, or p rocesses

11、設(shè)計(jì)質(zhì)量 Design quality 設(shè)計(jì)鎖定成本 Designed-in costs, locked-in costs 診斷控制系統(tǒng) Diag no stic con trol systems 差異成本 Differential cost 差異收入 Differential revenue 直接分配法 Direct allocation method 直接成本法Direct costing 成本對(duì)象的直接成本Direct costs of a cost 直接材料存貨 Direct material inventory 直接材料混合差異 Direct material mix varia n

12、ee 直接材料產(chǎn)量差異Direct material yield varia nee 直接法 Direct method 折現(xiàn)率 Discount rate 現(xiàn)金流量折現(xiàn)法 Discou nted cash flow (DCF) methods 酌量性成本 Discretionary costs 發(fā)送 Distribution 減少規(guī)模Downsizing 向下需求旋轉(zhuǎn) Downward dema nd spiral 雙重定價(jià)Dual pricing 雙成本分配率法 Dual-rate cost-allocati on method, dual-rate method 傾銷 Dumping 次

13、優(yōu)化決策制定 Dysfu nctio nal decisio n making, Incon grue nt decisi on making, sub op timal decisi on making 經(jīng)濟(jì)訂單數(shù)量 Econo mic order qua ntity (EOQ) 經(jīng)濟(jì)增加值 Economic value added 有效性 Effectiveness 效率 Efficiency 效率差異 Efficiency varianee, usage varianee 努力Effort 技術(shù)成本 Engineered costs 約當(dāng)產(chǎn)量 Equivale nt un its 事項(xiàng)E

14、vent 預(yù)期貨幣價(jià)值 Exp ected mon etary value, exp ected value 經(jīng)驗(yàn)曲線 Experienee curve 外部失敗成本 設(shè)施支持成本 Facility-susta ining costs 工廠間接費(fèi)用 Factory overhead costs 有禾U差異 Favorable varianee 反饋 Feedback 財(cái)務(wù)主管 財(cái)務(wù)會(huì)計(jì) p rocess-costi ng method 固定成本 Fixed cost 固定間接費(fèi)用彈性預(yù)算差異 Fixed overhead flexible-budget varia nee 固定間接費(fèi)用耗費(fèi)差異

15、Fixed overhead Idle time In creme ntal cost In creme ntal cost-allocati on spending varia nee 彈性預(yù)算 Flexible budget 彈性預(yù)算差異 Flexible-budget varia nee 產(chǎn)品全部成本 Full costs of the p roduct 目標(biāo)一致性 Goal congruenee 毛禾U率 Gross margin percentage 增長(zhǎng)構(gòu)成 Growth component 高低法 High-low method 同質(zhì)的成本庫 Homoge nous cost p

16、ool 基本報(bào)酬率Hurdle rate 混合成本核算系統(tǒng) Hybrid cost ing system 空置時(shí)間 假設(shè)成本Imputed costs 增量成本 增量成本分配法 method 增量收入 In creme ntal revenue 增量收入分配法 In creme ntal revenu e-allocati on method 增量單位時(shí)間學(xué)習(xí)模型In creme ntal un it-time lear ning model 自變量 Independent variable 成本對(duì)象的間接成本 In direct costs of a cost object 間接成本分配率

17、In direct-cost rate 間接制造成本 In direct manu facturi ng costs 工業(yè)工程法 In dustrial engin eeri ng method, Work-measureme nt method 通貨膨脹Inflation 價(jià)格差異 Input-price varianee, price varianee, rate varia nee 內(nèi)制 Insourcing 檢驗(yàn)點(diǎn) Inspection point 管理會(huì)計(jì)師協(xié)會(huì) In stitute of Man ageme nt Accountants 交互式控制系統(tǒng) In teractive c

18、on trol systems 截距項(xiàng)Intercept 中間產(chǎn)品 In termediate p roduct 內(nèi)部失敗成本 In ternal failure costs 內(nèi)含報(bào)酬率法 In ternal rate-of-return (IRR) method 產(chǎn)品存貨成本 Inven toriable costs 存貨管理 Inventory management 投資 Investment 投資中心 Investment center 批次Job 分批成本記錄 Job-cost record, job-cost sheet 分批法 Job-costing system 聯(lián)合成本Joi

19、nt costs 聯(lián)產(chǎn)品 Joint products 即時(shí)制生產(chǎn) Just-in-time (JIT) production, lean p roduct ion 即時(shí)制采購 Just-in-time (JIT) purchasing 改進(jìn)法預(yù)算 Kaizen budgeting 人工時(shí)間記錄 Labor-time record 學(xué)習(xí)曲線 Learning curve 生命周期預(yù)算 Life-cycle budget ing 生命周期成本法 Life-cycle cost ing 業(yè)務(wù)管理 Line management 線形成本函數(shù) Lin ear cost fun ction 線性規(guī)戈

20、y Lin ear p rogram ming 主產(chǎn)品 Main product 自產(chǎn) /外購決策 Make-or-buy decisions 管理會(huì)計(jì) Management accounting 例外管理 Management by exception 管理控制系統(tǒng) Man ageme nt con trol system 制造單元 Manufacturing cells 生產(chǎn)周期時(shí)間 Ma nu facturi ng cycle time, Manu facturi ng lead time 分配的制造費(fèi)用 Man ufacturi ng overhead allocated, Manu

21、facturi ng overhead app lied 制造類企業(yè) Manufacturing-sector companies 安全邊際 Margin of safety 市場(chǎng)營(yíng)銷Marketing 市場(chǎng)分額差異 Market-share varia nee 市場(chǎng)規(guī)模差異 Market-size varia nee 全面預(yù)算Master budget 全面預(yù)算生產(chǎn)能力利用Master-budget cap acity utilizati on 材料需求規(guī)劃 Materials requireme nts planning 用料單 Materials-requisition record 商

22、業(yè)類企業(yè) Merchandising-sector companies混合成本 Mixed cost, semivariable cost 道德風(fēng)險(xiǎn)Moral hazard 動(dòng)機(jī) Motivation 多重共線性 Multicollinearity 多變量回歸 Multi pie regressio n 凈利潤(rùn)Net in come 凈現(xiàn)值法 Net present value (NPV) method 凈可實(shí)現(xiàn)值法 Net realizable value (NPV) method 名義回報(bào)率 Nominal rate of return 非線性成本函數(shù) Nonlin ear cost fu

23、n ction 非價(jià)值增加成本 No nvalue-added cost 正常生產(chǎn)能力利用Normal ca pacity utilizati on 正常成本法 Normal costing 正常毀損 Normal spoilage 目標(biāo)函數(shù) Objective function 準(zhǔn)時(shí)表現(xiàn) On-time performanee 一次性特殊訂單 On e-time-only sp ecial order 經(jīng)營(yíng)預(yù)算 營(yíng)業(yè)部門 營(yíng)業(yè)利潤(rùn) 經(jīng)營(yíng)杠桿 Op erat ing budget Op erat ing dep artme nt Op erat ing in come Op erat ing

24、leverage 經(jīng)營(yíng) Operation 經(jīng)營(yíng)成本核算系統(tǒng)Op erati on-costi ng system 機(jī)會(huì)成本 Opportunity cost 資本機(jī)會(huì)成本 Opportunity cost of capital 采購訂單成本Ordering costs 組織架構(gòu) Organization structure 結(jié)果 Outcomes 產(chǎn)出單位成本 Out put un it-level costs 外部采購Outsourcing 分配過多的間接成本Overabsorbed in direct costs, Overa pp lied in direct costs, overa

25、llocated in direct costs 力口班獎(jiǎng)金 Overtime premium 帕累托圖 Pareto Diagram 局部生產(chǎn)力 Partial productivity 回收期法 Payback method 最大負(fù)荷定價(jià) Peak-load pricing 完全競(jìng)爭(zhēng)市場(chǎng) P erfectly comp etitive market 期間成本Period costs 實(shí)物計(jì)量法 Physical measure method 計(jì)戈y Planning 現(xiàn)實(shí)的生產(chǎn)能力 P ractical ca pacity 掠奪性定價(jià) Predatory pricing 預(yù)防成本 Prev

26、ention costs 轉(zhuǎn)入成本 Previous department costs, tran sferred-i n costs 價(jià)格折扣 Price discount 區(qū)另 U定價(jià) Price discrim in atio n 價(jià)格恢復(fù)構(gòu)成 Price-recovery component 主要成本Prime costs 預(yù)測(cè)報(bào)表 Pro forma statements 概率 Probability 概率分布 Probability distribution 問題解決 Problem solving 分步成本核算系統(tǒng)Process-costi ng system 產(chǎn)品 Produc

27、t 產(chǎn)品成本Product cost 產(chǎn)品成本互補(bǔ)P roduct-cost cross-subsidizati on 產(chǎn)品差異化 Product differentiation 產(chǎn)品生命周期 P roduct life cycle 產(chǎn)品組合決策 Product mix decisions 成本高計(jì)的產(chǎn)品 Product overcost ing 產(chǎn)品支持成本 Product-susta ining costs 成本少計(jì)的產(chǎn)品 Product un dercost ing 生產(chǎn) Production 生產(chǎn)部門 Production department 生產(chǎn)量水平 Production-den

28、ominator level 生產(chǎn)力 Productivity 生產(chǎn)力構(gòu)成 Productivity component 利潤(rùn)中心Profit center 按比例分配Proration 采購訂單提前量 Purchas in g-order lead time 采購成本 Purchasing costs PV 圖 PV graph 定性因素 Qualitative factors 質(zhì)量 Quality 定量因素 Quantitative factors 真實(shí)回報(bào)率 Real rate of return 交互分配法 Reciprocal allocation method, recip roc

29、al method 業(yè)務(wù)流程再造 Reengin eeri ng 精練化成本系統(tǒng) Refined costi ng system 回歸分析 Regression analysis 相關(guān)成本 Releva nt costs Revenue allocati on Revenue cen ter Revenue driver Revenue object 相關(guān)范圍 Releva nt range 相關(guān)收入 Releva nt revenues 再訂購點(diǎn) Reorder point 要求的回報(bào)率 Required rate of return 研發(fā) Research and development

30、剩余收益 Residual in come 剩余項(xiàng) Residual term 責(zé)任會(huì)計(jì) Responsibility accounting 責(zé)任中心 Responsibility center 投資報(bào)酬率 Return on investment 收入分配 收入中心 收入動(dòng)因 收入對(duì)象 收入 Revenues 返工Rework 合適規(guī)模Rightsizing 安全庫存Safety stock 銷售組合Sales mix 銷售組合差異 Sales mix varia nee 銷售數(shù)量差異 Sales-qua ntity varia nee 分離點(diǎn)銷售價(jià)值法 Sales value at sp

31、litoff method 銷售數(shù)額差異 Sales-volume varia nee 業(yè)務(wù)記錄 Scorekeeping 廢料Scrap 銷售價(jià)格差異 Selli ng-p rice varia nee 敏感性分析 Sensitivity analysis 可分離成本Sep arable costs 階梯法 Sequential allocation method, ste p-dow n allocati on method, ste p-dow n method 順序追溯 Sequential tracing 服務(wù)部門 Service department, supporting dep

32、 artme nt 服務(wù)類企業(yè) Service-sector companies 服務(wù)支持成本 Service-sustaining costs 單變量回歸 Simple regression 單一成本分配率法 sin gle-rate cost-allocati on method, sin gle-rate method 斜率系數(shù) Slope coefficient 原始憑證 Source document 設(shè)定分析 Specification analysis 分離點(diǎn) Splitoff point 毀損 Spoilage 人事管理 Staff management 單一個(gè)體成本分配法St

33、a nd-al one cost-allocati on method 單一個(gè)體收入分配法Sta nd-alo ne revenu e-allocati on method 標(biāo)準(zhǔn) Standard 標(biāo)準(zhǔn)成本Standard cost 標(biāo)準(zhǔn)成本法 Standard costing 估計(jì)系數(shù)標(biāo)準(zhǔn)差 Sta ndard error of the estimati on coefficie nt 標(biāo)準(zhǔn)投入 Standard input 標(biāo)準(zhǔn)價(jià)格 Standard price 靜態(tài)預(yù)算Static budget 靜態(tài)預(yù)算差異 Static budget varia nee 階梯式成本函數(shù) Ste p cost fun