成本會計英文術(shù)語

1、時磊忖呎 成本會計中英文術(shù)語 非正常毀損 Abnormal spoilage 生產(chǎn)成本法 Absorption costing 賬戶分析法 Account analysis method 會計回報率 Accounting rate of return 權(quán)責(zé)發(fā)生制下會計回報率Accrual acco unting rate of retur n 作業(yè) Activity 作業(yè)基礎(chǔ)的預(yù)算管理Activity-based budgeti ng 作業(yè)成本法 Activity-based costing 作業(yè)管理 Activity-based management 實際成本Actual cost 實際成本

2、法Actual costing 調(diào)整分配率途徑 Adjusted allocatio n-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 平均等候時間 Average waiti ng time 反沖成本法 Backflush costing 平衡記分卡 Bala need scorecard 批次級成本 Batch-level costs 觀念系統(tǒng) Belief systems

3、標(biāo)桿管理 Benchmarking 賬面價值Book value 瓶頸 Bottle neck 邊界系統(tǒng) Boundary systems 盈虧平衡點 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 in direct-cost rate 捆綁產(chǎn)品 Bundled product 業(yè)務(wù)功能成本 Busin ess fun cti on costs 副產(chǎn)品 Byproducts 資本預(yù)算 Capital budgeting 儲囤成本 Carrying costs 現(xiàn)金預(yù)算Cash

4、budget 因果圖 Cause-and-effect diagram 財務(wù)管理認(rèn)證 Certified in financial man ageme nt 注冊管理會計師 Certified ma nageme nt acco untant 財務(wù)總監(jiān) Chief financial officer 決定系數(shù) Coefficie nt of determ in atio n 共謀定價 Collusive pricing 共同成本 Common cost 完整往復(fù)成本 Complete reciprocated costs 合成單位 Composite unit 商討會法 Conference

5、method 遵循質(zhì)量 Con forma nee quality 常數(shù) Constant 固定毛利率 NRV 法 Constant gross-margin perce ntage NRV method 約束條件Constraint 滾動預(yù)算 Continuous budget, rolling budget 貢獻(xiàn)收益表 Con tributi on in come stateme nt 邊際貢獻(xiàn) Contribution margin 單位邊際貢獻(xiàn) Con tributi on margin per un it 邊際貢獻(xiàn)率 Contribution margin percentage 邊際

6、貢獻(xiàn)比例 Con tributi on margin ratio 控制 Control 控制圖 Control chart 可控性 Con trollability 可控成本 Con trollable cost 主計長 Controller 力口工成本 Conversion costs 成本Cost 成本會計 Cost accounting 成本會計標(biāo)準(zhǔn)委員會Cost accou nti ng sta ndards 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

7、-application base 成本歸集 Cost assignment 成本收益權(quán)衡 Cost-be nefit approach 成本中心Cost center 成本動因Cost driver 成本估計 Cost estimation 成本函數(shù)Cost function 成本層級 Cost hierarchy 成本流入 Cost incurrenee 成本領(lǐng)先 Cost leadership 成本管理 Cost management 成本對象Cost object 資本成本 Cost of capital 產(chǎn)品制造成本 Cost of goods manufactured 成本庫Cos

8、t pool 成本預(yù)測 Cost predictions 成本追溯Cost tracing 質(zhì)量成本 Costs of quality, quality costs 本量利分析 Cost-volume-profit (CVP) an alysis 累計平均時間學(xué)習(xí)模型Cumulative average-time lear ning model 當(dāng)前成本Current cost 客戶成本層級 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)

9、時間 Customer-resp onse time 客戶服務(wù) Customer service 分權(quán) Decentralization 決策模型 Decision model 決策表 Decision table 經(jīng)營杠桿水平 Degree of operati ng leverage 分母水平 Denominator level 生產(chǎn)數(shù)量差異 Deno mi nator-level varia nee. Output-level overhead varia nee. Product ion-volume varia nee 因變量 Dependent variable 產(chǎn)品或服務(wù)設(shè)計 D

10、esig n of products, services, or processes 設(shè)計質(zhì)量 Design quality 設(shè)計鎖定成本 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 成本對象的直接成本Direct costs of a cost object 直接生產(chǎn)人工成本Direct manu

11、 facturi ng labor costs 直接材料成本 Direct material costs 直接材料存貨 Direct material inventory 直接材料混合差異 Direct material mix varia nee 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Downsizin

12、g 向下需求旋轉(zhuǎn) Downward dema nd spiral 雙重定價Dual pricing 雙成本分配率法 Dual-rate cost-allocati on method, dual-rate method 傾銷 Dumping 次優(yōu)化決策制定 Dysfu nctio nal decisi on making, Incon grue nt decisi on making, suboptimal 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 Effecti

13、veness 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Event 預(yù)期貨幣價值 Expected mon etary value, expected value 經(jīng)驗曲線 Experienee curve 外部失敗成本 External failure cost 設(shè)施支持成本 Facility-susta ining costs 工廠間接費用 Factory overhead costs 有禾U差異 Favora

14、ble varianee 反饋 Feedback 財務(wù)主管 Finance director 財務(wù)會計 Financial accounting 財務(wù)預(yù)算 Financial budget 財務(wù)計劃模型 Finan cial pla nning models 產(chǎn)成品存貨 Finished goods inventory 先進(jìn)先出分步法 First-i n, first-out (FIFO) process-costi ng method 固定成本 Fixed cost 固定間接費用彈性預(yù)算差異Fixed overhead flexible-budget varia nee 固定間接費用耗費差異

15、Fixed overhead spe nding 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 product 目標(biāo)一致性 Goal congruenee 毛禾U率 Gross margin percentage 增長構(gòu)成 Growth component 高低法 High-low method 同質(zhì)的成本庫 Homoge nous cost pool 基本報酬率Hurdle rate 混合成本核算系統(tǒng)Hybrid cost ing system 空置時間Idle

16、 time 假設(shè)成本Imputed costs 增量成本 In creme ntal cost 增量成本分配法In creme ntal cost-allocatio n method 增量收入 In creme ntal revenue 增量收入分配法In creme ntal revenu e-allocati on method 增量單位時間學(xué)習(xí)模型In creme ntal un it-time lear ning model 自變量 Independent variable 成本對象的間接成本In direct costs of a cost object 間接成本分配率In dir

17、ect-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 價格差異 In put-price varia nee, price varia nee, rate varia nee 內(nèi)制 Insourcing 檢驗點 Inspection point 管理會計師協(xié)會In stitute of Man ageme nt Acco untants 交互式控制系統(tǒng)In teractive con t

18、rol systems 截距項Intercept 中間產(chǎn)品 In termediate product 內(nèi)部失敗成本 In ternal failure costs 內(nèi)含報酬率法 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 nt co

19、sts 聯(lián)產(chǎn)品 Joint products 即時制生產(chǎn) Just-in-time (JIT) production, lean product ion 即時制采購 Just-in-time (JIT) purchasing 改進(jìn)法預(yù)算 Kaizen budgeting 人工時間記錄 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 U Lin

20、ear program ming 主產(chǎn)品 Main product 自產(chǎn) /外購決策 Make-or-buy decisions 管理會計 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)周期時間 Ma nu facturi ng cycle time, Manu facturi ng lead time 分配的制造費用 Man ufacturi ng overhead allocated, Manu facturi

21、 ng overhead applied 制造類企業(yè) Manufacturing-sector companies 安全邊際 Margin of safety 市場營銷Marketing 市場分額差異 Market-share varia nee 市場規(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 capacity utilizati on 材料需求規(guī)劃 Materials requireme nts pla nning 用料單 Materials-requisition record 商業(yè)類企業(yè) Mer

22、chandising-sector companies 時磊忖呎 混合成本 Mixed cost, semivariable cost 道德風(fēng)險Moral hazard 動機 Motivation 多重共線性 Multicollinearity 多變量回歸 Multiple regression 凈利潤Net in come 凈現(xiàn)值法 Net present value (NPV) method 凈可實現(xiàn)值法 Net realizable value (NPV) method 名義回報率 Nominal rate of return 非線性成本函數(shù) Nonlin ear cost fun ct

23、ion 非價值增加成本 No nvalue-added cost 正常生產(chǎn)能力利用Normal capacity 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)時表現(xiàn) On-time performanee 一次性特殊訂單 On e-time-only special order 經(jīng)營預(yù)算 Operating budget 營業(yè)部門 Operating department 營業(yè)利潤 Operati ng in come 經(jīng)營杠桿 Operating leverage 經(jīng)營 Ope

24、ration 經(jīng)營成本核算系統(tǒng) Operati on-costi ng system 機會成本 Opportunity cost 資本機會成本 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 Output unit-level costs 外部采購Outsourcing 分配過多的間接成本Overabsorbed in direct costs, Overapplied in direct costs, overallocated in direct

25、costs 力口班獎金 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 Peak-load pricing 完全競爭市場 Perfectly competitive market 期間成本Period costs 實物計量法 Physical measure method 計戈U Planning 現(xiàn)實的生產(chǎn)能力 Practical capacity 掠奪性定價 Predatory pricing 預(yù)防成本 Prevention costs 轉(zhuǎn)入成本 Previ

26、ous department costs, tran sferred-i n costs 價格折扣 Price discount 區(qū)另 U定價 Price discrim in atio n 價格恢復(fù)構(gòu)成 Price-recovery comp onent 主要成本Prime costs 預(yù)測報表 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 Product 產(chǎn)品成本Product cost 產(chǎn)品成

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

28、uctivity 生產(chǎn)力構(gòu)成 Productivity component 利潤中心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 真實回報率 Real rate of return 交互分配法 Reciprocal allocation method, reciprocal method 業(yè)務(wù)流程再造 Reengin

29、 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 相關(guān)范圍 Releva nt range 相關(guān)收入 Releva nt revenues 再訂購點 Reorder point 要求的回報率 Required rate of return 研發(fā) Research and development 剩余收益 Residual in come 剩余項 Residual term 責(zé)任會計 Responsibility accounting 責(zé)任中心 Responsibility

30、 center 投資報酬率 Return on investment 收入分酉己 Revenue allocation 收入中心 Revenue center 收入動因 Revenue driver 收入對象 Revenue object 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 分離點銷售價值法Sales value at splitoff method 銷售數(shù)額差異 Sales-

31、volume varia nee 業(yè)務(wù)記錄 Scorekeeping 廢料Scrap 銷售價格差異 Selli ng-price varia nee 敏感性分析 Sensitivity analysis 可分離成本Separable costs 階梯法 Sequential allocation method, step-dow n allocati on method, step-dow n method 順序追溯 Sequential tracing 服務(wù)部門 Service department, supporting departme nt 服務(wù)類企業(yè) Service-sector c

32、ompanies 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 Splitoff point 毀損 Spoilage 人事管理 Staff management 單一個體成本分配法Sta nd-alo ne cost-allocati on method 單一個體收入分配法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 估計系數(shù)標(biāo)準(zhǔn)差 Sta ndard error of the estimati on coefficie nt 標(biāo)準(zhǔn)投入 Sta ndard in put 標(biāo)準(zhǔn)價格 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) Step cost fun