管理會(huì)計(jì)術(shù)語(yǔ)中英對(duì)照表

管理會(huì)計(jì)術(shù)語(yǔ)中英對(duì)照表許多時(shí)候，我們會(huì)遇到英文的會(huì)計(jì)術(shù)語(yǔ)，雖然在國(guó)內(nèi)普遍使用中文，但偶爾情況也會(huì)有英文術(shù)語(yǔ)的出現(xiàn)也需要用到，所以本對(duì)照表可以解決你的不時(shí)之需。AABCoverheadcosting作業(yè)成本法下的間接成本分?jǐn)俛bsorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的優(yōu)點(diǎn)與局限性accelerateddepreciationmethods力口速折舊法accountingassumptionsandconventions會(huì)計(jì)假設(shè)和會(huì)計(jì)慣例accountingchanges會(huì)計(jì)變更accountingequation會(huì)計(jì)恒等式accountingforcostflowsinamanufacturingcompany制造業(yè)成本流轉(zhuǎn)會(huì)計(jì)AccountfortheImpairmentorDisposalofLong-livedAssets長(zhǎng)期資產(chǎn)損失或處置會(huì)計(jì)accountinginformationsystems會(huì)計(jì)信息系統(tǒng)accountingpolicies會(huì)計(jì)政策accountingrecognition會(huì)計(jì)確認(rèn)accounting,accrual權(quán)責(zé)發(fā)生制accounting,responsibility會(huì)計(jì)責(zé)任accounting,variableoverhead變動(dòng)制造費(fèi)用會(huì)計(jì)accounting,payable應(yīng)付賬款accounting,receivable應(yīng)收賬款accountsreceivablesdisclosure應(yīng)收賬款披露accrualaccounting權(quán)責(zé)發(fā)生制activityanalysis作業(yè)活動(dòng)分析activitycostdriver作業(yè)成本動(dòng)因activitymethod(variablechargeapproach)作業(yè)方法(變動(dòng)法)activity-basedbudgeting(ABB)作業(yè)基礎(chǔ)預(yù)算法activity-basedcostdrivers作業(yè)成本動(dòng)因activity-basedcosting(ABC)作業(yè)成本法activity-basedmanagement(ABM)作業(yè)管理法activity-basedmanagement,advantagesanddisadvantages作業(yè)管理法的優(yōu)勢(shì)與劣勢(shì)actualcost實(shí)際成本AIS.Seeaccountinginformationsystems會(huì)計(jì)信息系統(tǒng)allocationbase 分?jǐn)偦A(chǔ)allocationofservicedepartmentcosts服務(wù)部門成本分?jǐn)俛llocationrate,fixedoverheadcost固定間接成本的分?jǐn)偮蔭llocationrate.variableoverheadcost變動(dòng)間接成本的分?jǐn)偮蔭llocation,directmethod直接法分?jǐn)俛llocation.reciprocalmethod交叉分?jǐn)偡╝llowancemethod備抵法allocation,step-downmethod按步向下分?jǐn)偡╝mortization攤銷analysisofvariation差異分析analysisofvariation,mixandyielsvariances差異分析，組合和產(chǎn)出差異analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工與材料投入的價(jià)格與效率差異分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead變動(dòng)和固定制造費(fèi)用的費(fèi)用與效率差異分析analysisofvariation,salesmixvariance銷售組合差異分析annualreport年報(bào)applicationsoftwarepackages軟件包的應(yīng)用artificialintelligence人工智能assets資產(chǎn)assuranceservices保險(xiǎn)服務(wù)attestationengagement證明業(yè)務(wù)audit審計(jì)audit,compliance合規(guī)性審計(jì)audit,operational營(yíng)運(yùn)升級(jí)authoritativebudget(top-downbudget)權(quán)威式(自上而下)預(yù)算法authoritativestandard(cost)權(quán)威式標(biāo)準(zhǔn)(成本)automatedclearinghouse(ACH)自動(dòng)清算系統(tǒng)Bbackflushcosting及時(shí)制造后推成本法balancesheetcomponents資產(chǎn)負(fù)債表要素balancesheet,Proforma迷你資產(chǎn)負(fù)債表balancedscorecard,example平衡記分卡例子balancedscorecard,implementingthe平衡記分卡的實(shí)施batchprocessing批量處理benchmarking標(biāo)桿分析benefits,tangibleandintangible有形和無(wú)形收益boardofdirectors董事會(huì)bondterminology債券術(shù)語(yǔ)bondtypes債券種類bookvaluemethod賬面價(jià)值法browser(Web)software瀏覽器軟件budgetbalancesheet預(yù)算資產(chǎn)負(fù)債表budgetcommittee預(yù)算委員會(huì)budgetcoordinator預(yù)算協(xié)調(diào)員budgetcycle預(yù)算周期budgetnegotiation預(yù)算商議budgetparticipants預(yù)算參與者budgetperiod預(yù)算期budgetprocess預(yù)算流程budgetproposal預(yù)算提案budgetreviewandapproval預(yù)算檢查與批準(zhǔn)budgetrevision預(yù)算修正budgetslack預(yù)算松弛budgetsystems預(yù)算制度budget,authoritative(top-down)權(quán)威式(自上而下)預(yù)算budget,capital資本預(yù)算budget,cash現(xiàn)金預(yù)算budget,combined預(yù)算合并budget,costofgoodssold產(chǎn)品銷售成本預(yù)算budget,definitionof預(yù)算的定義budget,directlabor直接人工預(yù)算budgetdirectmaterials直接材料預(yù)算budgetemployeebenefits員工福利預(yù)算budget,financial財(cái)務(wù)預(yù)算budget,fixable彈性預(yù)算budget,incremental增量預(yù)算budget,operating營(yíng)業(yè)預(yù)算budget,overhead間接費(fèi)用預(yù)算budget,participative參與式預(yù)算budget,production生產(chǎn)預(yù)算budget,sales銷售預(yù)算budget,sellingandadministrativeexpense銷售與管理費(fèi)用預(yù)算budgetstatic靜態(tài)預(yù)算budgetarycontrol預(yù)算控制budgeting預(yù)算編制budgetingprocessexperts預(yù)算流程專家budgetingsteps預(yù)算步驟budgeting,characteristicsofsuccessful成功的預(yù)算流程特征budgeting,flexible彈性預(yù)算budgets,continuous連續(xù)預(yù)算budgets,financial財(cái)務(wù)預(yù)算budgets,kaizen包涵改善內(nèi)容的預(yù)算budgets,project項(xiàng)目預(yù)算budgets,strategyandplanning戰(zhàn)略與計(jì)劃預(yù)算budgets,zero-based零基預(yù)算businessnetwork商業(yè)網(wǎng)絡(luò)businessfunctions,support企業(yè)功能，支持businessinformationsystems(BIS)企業(yè)信息系統(tǒng)businessintelligence商業(yè)情報(bào)businessunitprofitabilityanalysis部門盈利能力分析business-to-business(B2B)e-commerce企對(duì)企商務(wù)by-products副產(chǎn)品Ccapacity產(chǎn)能capacityutilizations,masterbudget產(chǎn)能利用率總預(yù)算capacityutilization,normal正常產(chǎn)能利用率capacity,practical實(shí)際產(chǎn)能capacity,theoretical理論產(chǎn)能capitallease資本租賃capitalleaseobligation資本租賃債務(wù)capitalstock月殳本carryingcost持有成本cash現(xiàn)金cashbudget現(xiàn)金預(yù)算cashdisbursements現(xiàn)金支付cashdisbursements(outflows)現(xiàn)金支付cashdiscounts現(xiàn)金折扣cashexcess超額現(xiàn)金cashflowreturnoninvestment(CEROI)投資活動(dòng)產(chǎn)生的現(xiàn)金流量cashflowsfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量cashreceipts(inflows)現(xiàn)金收入(流入)cause-and-effectdiagram因果圖center,cost成本中心center,investment投資中心center,profit利潤(rùn)中心、center,revenue收入中心client/servermodel客戶端/服務(wù)器系統(tǒng)，客戶伺服器combinedbudget合并預(yù)算combinedfinancialstatement合并財(cái)務(wù)報(bào)表committed(sunk)契約承約(沉沒(méi))成本committedcost契約承約成本commoncost共同成本commoncostallocation共同成本分配compensationbalance補(bǔ)償余額completed-contractmethod合同完工法complexity復(fù)雜性complianceaudit合規(guī)性審計(jì)comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem計(jì)算機(jī)網(wǎng)絡(luò)系統(tǒng)concurrentengineering(CE)并行工程conformance符合conservatism穩(wěn)健性consignedgoods寄銷貨物consolidatedfinancialstatement合并資產(chǎn)負(fù)債表contingencies或有事項(xiàng)contingentliability或有負(fù)債continuousbudget連續(xù)預(yù)算contributionmargin邊際貢獻(xiàn)contributionreporting貢獻(xiàn)報(bào)告controlcharts控制圖表control,budgetary預(yù)算控制controllablecost可控成本controllableprofit可控利潤(rùn)conversioncost轉(zhuǎn)換成本corporatecapital(stockholders’equity)公司資本(股東權(quán)益)costaccountingterm成本會(huì)計(jì)術(shù)語(yǔ)costaccumulation成本歸集costallocation成本分?jǐn)俢ostassignment成本分配costcenter成本中心costdriver(allocationbase)成本動(dòng)因(分?jǐn)偦A(chǔ))costdrivers,activity-based作業(yè)成本動(dòng)因costdrivers,executional執(zhí)行性成本動(dòng)因costdrivers,structural結(jié)構(gòu)性成本動(dòng)因costdrivers,volume-based數(shù)量成本動(dòng)因costflowassumptions成本流轉(zhuǎn)假設(shè)costflow,processcosting分步成本法的成本流轉(zhuǎn)costflowsinmanufacturingcompanies制造業(yè)成本流轉(zhuǎn)costflowsinmerchandisingandservicecompanies商業(yè)和服務(wù)業(yè)成本流轉(zhuǎn)costmanagement成本管理costobject成本對(duì)象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold產(chǎn)品銷售成本costofgoodssoldbudget產(chǎn)品銷售成本預(yù)算costofquality(COQ)analysis質(zhì)量成本分析costpool成本歸集costrecoverymethod成本回收法coststandards成本標(biāo)準(zhǔn)coststandards,authoritative權(quán)威式成本標(biāo)準(zhǔn)coststandards,currentlyattainable當(dāng)前可實(shí)現(xiàn)的標(biāo)準(zhǔn)coststandards,ideal理想成本標(biāo)準(zhǔn)coststandards,participative參與式成本標(biāo)準(zhǔn)cost,actual實(shí)際成本cost,carrying持有成本cost,committed(sunk)承約(沉沒(méi))成本cost,controllable可控成本cost,conversion轉(zhuǎn)換成本cost,definitionof成本定義cost,differential成本差異cost,direct直接成本cost,fixed固定成本cost,indirect間接成本cost,indirectlabor間接人工成本costindirectmaterials間接材料成本costn0committed(flexible)非承約(彈性)成本costnoncontrollable不可控制成本costopportunity機(jī)會(huì)成本costperiod期間成本costprime主要成本costproduct產(chǎn)品成本coststep成本步驟costtotal(mixed)總成本(混合成本)costvariable變動(dòng)成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益關(guān)系costing(actual,normal,standard)實(shí)際成本，正常成本，標(biāo)準(zhǔn)成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服務(wù)部門成本歸集costs,historicaldatafordetermining用于確定成本的歷史數(shù)據(jù)criticalsuccess,factors關(guān)鍵性成功因素currencyrestrictions貨幣限制currentliabilities流動(dòng)負(fù)債currentmaturitiesoflong-termdebt本年到期的長(zhǎng)期負(fù)債currentlyattainablestandard(cost)當(dāng)前可實(shí)現(xiàn)的標(biāo)準(zhǔn)customeracquisition獲得客戶customeroutcomemeasures顧客成果指標(biāo)customerprofitabilityanalysis客戶盈利能力分析customerretention客戶保留customersatisfaction客戶滿意度customization,applicationsoftwarepackages定制應(yīng)用軟件包c(diǎn)ustomschargesandtariffs關(guān)稅稅費(fèi)及稅率Ddatadefinitionlanguage(DDL)數(shù)據(jù)定義語(yǔ)言datadesign(systems)數(shù)據(jù)設(shè)計(jì)(系統(tǒng))datadictionary數(shù)據(jù)字典datamanipulationlanguage(DML)數(shù)據(jù)操作語(yǔ)言datamining數(shù)據(jù)挖掘datawarehouse數(shù)據(jù)倉(cāng)庫(kù)database數(shù)據(jù)庫(kù)databasemanagementsystem(DBMS)數(shù)據(jù)庫(kù)管理系統(tǒng)databasemanagementsystem(DBMS)types數(shù)據(jù)管理系統(tǒng)種類data-drivendecisionsupportsystem數(shù)據(jù)決策支持系統(tǒng)debtsecurity債務(wù)證券decisionsupportsystem(DSS)決策支持系統(tǒng)decliningbalancemethod余額遞減折舊法deductibleamount可扣減額deferredtax遞延稅款deferredtaxliability遞延所得稅負(fù)債departmentaloverheadrate部門間接成本分?jǐn)偮蔰epletion折耗depletionaccounting折耗會(huì)計(jì)depositmethod收現(xiàn)營(yíng)收認(rèn)列法depreciation折舊derivative衍生金融產(chǎn)品differentialcost差量成本digitalsubscriberline(DSL)數(shù)字用戶線directcost直接成本directcost(variablecosting)直接成本法(變動(dòng)成本法)directcutover(conversion/implementation)完全切換(轉(zhuǎn)換/實(shí)施directfinancinglease直接融資租賃directlaborbudget直接人工預(yù)算directlabor,standardcostsfor直接人工標(biāo)準(zhǔn)成本directmaterialsbudget直接材料預(yù)算directmaterialsinventory直接材料存貨directmaterial,standardcostsfor直接材料標(biāo)準(zhǔn)成本directmethod直接法directprofit直接利潤(rùn)directwrite-offmethod直接沖銷法discontinuesoperation停止經(jīng)營(yíng)discretionarycost酌定成本，任意成本distributedprocessing分散式處理dividends月殳利dividendspayable應(yīng)付股利dividends,cash現(xiàn)金股利dividends,cumulative累計(jì)股利dividends,liquidating清算股利dividends,property實(shí)物財(cái)產(chǎn)股利dividends,scrip票據(jù)股利dividends,stock股票股利dollar-valueLIFO金額數(shù)據(jù)后進(jìn)先出法DuPontmethod,profitabilityanalysis杜邦盈利能力分析Eeconomicentity經(jīng)濟(jì)實(shí)體economicvalueadded(EVA)經(jīng)濟(jì)附加值EDGARdatabaseEDGAR數(shù)據(jù)庫(kù)effectiveness效果efficiency效果efficiencyvariance效率差異ElectronicDataGathering,Analysis,andRetrieval(EDGAR)system 電子數(shù)據(jù)手機(jī)、分析和檢索系統(tǒng)electronicdatainterchange(EDI)電子數(shù)據(jù)交換electronicfundstransfer(EFT)電子資金轉(zhuǎn)帳ElementsofFinancialStatements財(cái)務(wù)報(bào)表要素employeebenefitsbudget員工福利名預(yù)算employeestockownershipplan(ESOP)員工持股計(jì)戈1Jenterpriseresourceplanning(ERP)system企業(yè)資源計(jì)劃(ERP)系統(tǒng)enterpriseresourcesplanning(ERP)企業(yè)資源計(jì)劃(ERP)entity-relationship(E-R)diagram實(shí)體一關(guān)系圖equity(netassets)權(quán)益(凈資產(chǎn))equitymethodaccounting權(quán)益法會(huì)計(jì)equityshare(stock)options股票期權(quán)equivalentunit(EU)約當(dāng)產(chǎn)量executionalcostdrivers執(zhí)行成本動(dòng)因executivesupportsystems(ESS)高級(jí)管理人員支持系統(tǒng)expenses費(fèi)用expertsystem專家系統(tǒng)，電子智慧系統(tǒng)expropriation征用ExtensibleMarkupLanguage(XML)可擴(kuò)展標(biāo)識(shí)語(yǔ)言extraordinaryitem非常項(xiàng)目Ffactoring應(yīng)收賬款代理fatclient(application)原客戶端favorablevariance有利差異financialbudget財(cái)務(wù)預(yù)算financialproductivity財(cái)務(wù)生產(chǎn)力financialreportingresources財(cái)務(wù)報(bào)告資源financialreports,segmentedexternal對(duì)外財(cái)務(wù)報(bào)告financialstatementfootnotesofdisclosures財(cái)務(wù)報(bào)表輔助或披露financialstatementlimitations財(cái)務(wù)報(bào)表限制financialstatementuser,internalandexternal財(cái)務(wù)報(bào)表內(nèi)部和外部使用者financialstatement,proforma模擬財(cái)務(wù)報(bào)表financialstatementsforamanufacturingcompany制造企業(yè)財(cái)務(wù)報(bào)表financing融資finishedgoods(FG)inventory產(chǎn)成品存貨First-in,first-out(FIFO)costingmethod先進(jìn)先出成本法first,first-out(FIFO)method先進(jìn)先出法fixedcost固定成本fixedcost,committed已承擔(dān)固定成本fixedcost,discretionary酌定固定成本fixedoverheadcosts固定間接成本fixedoverheadvariance固定間接費(fèi)用差異flexiblebudget彈性預(yù)算flexiblebudgetvariance彈性預(yù)算差異flexiblebudgeting彈性預(yù)算fullcost(absorption)model完全(吸收)成本模式fullcosting(absorptioncosting)完全(吸收)成本法fulldisclosure充分披露fulldisclosureprinciple充分披露原則functionalcurrency功能貨幣fuzzylogic模糊邏輯Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyacceptedauditingstandards(GAAS)公認(rèn)審計(jì)準(zhǔn)貝IJgoals,budgetsand預(yù)算目標(biāo)goingconcern連續(xù)經(jīng)營(yíng)的企業(yè)goodsintransit在途商業(yè)goods,consigned寄銷商品goodwill商譽(yù)grossprofit(constantgrossmarginpercentage)method毛利法groupandcompositemethods分類和綜合法Hhierarchicaldatabasemanagementsystem(DBMS)分級(jí)數(shù)據(jù)庫(kù)管理系統(tǒng)histogram直接圖表historicalcost歷史成本historicaldatafordeterminingcosts決定成本的歷史數(shù)據(jù)HypertextMarkupLanguage(HTML)超文本標(biāo)識(shí)語(yǔ)言Iidealstandards(cost)理想標(biāo)準(zhǔn)if-convertedmethod如果轉(zhuǎn)換法impairment,invalue價(jià)值損失imputedinterestrate應(yīng)計(jì)利率incomestatementpreparation損益表編制incomestatement,multiple-step多步式損益表incomestatement,proforma模擬損益表incomestatement,single-step單步式損益表income凈收益incrementalbudget增量預(yù)算incrementalcostallocationmethod增量成本分配法indirectcost間接成本indirectlaborcost間接人工成本informationsystems,management-level管理層信息系統(tǒng)informationsystems,strategic-level戰(zhàn)略信息系統(tǒng)innovation倉(cāng)1」新InsiderTradingandSecuritiesFraudEnforcementActof19881988年內(nèi)部人交易與證券欺詐執(zhí)行法案InsiderTradingSanctionsActof19841984年的內(nèi)部交易制裁法案installmentsalesmethod分期付款銷售法intangibleassets無(wú)形資產(chǎn)intangibles,artistic藝術(shù)品無(wú)形資產(chǎn)intangibles,contract合同無(wú)形資產(chǎn)intangibles,customer客戶無(wú)形資產(chǎn)intangibles,marketing營(yíng)銷無(wú)形資產(chǎn)intangibles,technological技術(shù)性無(wú)形資產(chǎn)integrateddisclosure整合披露interest-bearingnote計(jì)息票據(jù)intermediateproduct中間產(chǎn)品Internet互聯(lián)網(wǎng)Internetbackbone骨干網(wǎng)internetProtocol(IP)互聯(lián)網(wǎng)協(xié)議intranet內(nèi)聯(lián)網(wǎng)inventoriablecost產(chǎn)品成本inventory存貨inventoryaccounts,manufacturingcompany制造企業(yè)存貨帳戶inventoryerrors存貨誤差inventorylevels,determininginprocesscosting分步成本法的存貨水平inventorysystem盤存制度inventorysystem,periodic定期盤存制inventorysystem,perpetual永續(xù)盤存制inventoryvaluation存貨定價(jià)inventory,beginning期初存貨inventory,directmaterials直接材料存貨inventory,finishedgoods(FG)產(chǎn)成品存貨inventory,work-in-process(WIP)半成品庫(kù)存investmentcenter投資中心involuntaryconversion強(qiáng)制性交換Jjobordercosting分批成本法jointproducts聯(lián)產(chǎn)品just-in-time(JIT)system及時(shí)制Kkaizenbudgets包含改善內(nèi)容的預(yù)算kaizenbudgets,benefits包含改善內(nèi)容的預(yù)算的優(yōu)點(diǎn)knowledgeworksystems(KWS)知識(shí)工作系統(tǒng)knowledge-levelsystems知識(shí)水平體系Llast-in,first-out(LIFO)method后進(jìn)先出法lease租賃leveragedlease杠桿租賃liabilities負(fù)債liabilities,current流動(dòng)負(fù)債life-cyclecosting生命周期成本法LIFOliquidation后進(jìn)先出清算LIFOreserve后進(jìn)先出儲(chǔ)備localareanetwork(LAN)局域網(wǎng)localareanetwork,wireless無(wú)線局域網(wǎng)long-termcontracts,losseson長(zhǎng)期合同損失long-termplanning長(zhǎng)期計(jì)戈1Jlosscontingencies或有損失losses損失lowerofcostormarket(LCM)rule成本與市價(jià)孰低法Mmainframecomputer主機(jī)managementbyexceptionmethod例外管理managementbyobjectives(MBO)目標(biāo)管理managementbyobjective(MBO),benefits目標(biāo)管理的優(yōu)點(diǎn)managementdiscussionandanalysis(MD&A)管理層論述及分析managementinformationsystems(MIS)管理信息系統(tǒng)management-levelinformationsystems管理層水平信息系統(tǒng)manufacturingcompany制造業(yè)manufacturingcompany,accountingforcostflowsina制造業(yè)成本流轉(zhuǎn)會(huì)計(jì)manufacturingcompany,costflowsina制造業(yè)成本流轉(zhuǎn)manufacturingcompany,financialstatementsfora制造業(yè)財(cái)務(wù)報(bào)表marketexpectations市場(chǎng)預(yù)期marketpricemodel市場(chǎng)定價(jià)模型marketshare市場(chǎng)份額marketvalue市值marketvalueadded(MVA)市場(chǎng)附加值marketablesecurities有價(jià)證券masterbudget總預(yù)算masterbudgetcapacityutilization產(chǎn)能利用率總預(yù)算masterbudget,components總預(yù)算要素matching酉己比materiality重要性materialsresourcesplanning(MRP)物質(zhì)資源計(jì)劃merchandisingcompany商品企業(yè)model-drivendecisionsupportsystem模型決策支持系統(tǒng)multiple-stepincomestatement多步式損益表Nnegotiatedpricemodel協(xié)議價(jià)格模型netincome凈利netmarketplace純市場(chǎng)netrealizablevalue(NRV)可變現(xiàn)凈netrealizablevalue(NRV)fortradereceivables應(yīng)收貨款可變現(xiàn)凈值netrealizablevalue(NRV)method可變現(xiàn)凈值法networkoperatingsystem(NOS)網(wǎng)絡(luò)操作系統(tǒng)networktopology局域網(wǎng)network,computer計(jì)算機(jī)網(wǎng)絡(luò)neuralnetwork神經(jīng)系統(tǒng)nominalunitofmoney名義貨幣單位noncommitted(flexible)cost未承擔(dān)(彈性)成本noncontrollablecost不可控成本nonmonetaryassets,exchangesof非貨幣性資產(chǎn)交易nontradereceivables非貿(mào)易應(yīng)收賬款normalcapacityutilization正常產(chǎn)能利用率normalcosting正常成本計(jì)算notespayable應(yīng)付票據(jù)Oobject-orienteddatabasemanagementsystem(OODBMS)面向?qū)ο蟮臄?shù)據(jù)庫(kù)管理系統(tǒng)off-balance-sheetfinancing資產(chǎn)負(fù)債表表外融資officesystems辦公系統(tǒng)online(real-time)processing在線(實(shí)時(shí))處理onlineanalyticalprocessing(OLAP)在線分析處理onlinetransactionprocessing(OLAP)在線交易處理operatingbudget營(yíng)運(yùn)預(yù)算operatinglease經(jīng)營(yíng)性租賃operatingsegment,reporting營(yíng)運(yùn)部門報(bào)告operationcosting營(yíng)運(yùn)成本operationalaudit營(yíng)運(yùn)審計(jì)operationalproductivity營(yíng)運(yùn)生產(chǎn)力operational-levelinformationsystems營(yíng)運(yùn)水平信息系統(tǒng)operations營(yíng)運(yùn)operationsandperformancegoals營(yíng)運(yùn)與業(yè)績(jī)目標(biāo)opportunitycost機(jī)會(huì)成本overhead間接費(fèi)用overheadbudget間接費(fèi)用預(yù)算overheadrate,departmental部門間接費(fèi)用分?jǐn)偮蕂verheadrate,plant-wide工廠范圍內(nèi)間接費(fèi)用分?jǐn)偮蔖packet,data數(shù)據(jù)包paid-incapital(contributedcapital)實(shí)繳資本parvaluestock面值股parallelstrategy(conversion/implementation)平行戰(zhàn)略(轉(zhuǎn)換/實(shí)施)Paretodiagram帕累托圖partialproductivity部分生產(chǎn)力participativebudget(bottom-uporserf-imposedbudget)參與式預(yù)算法participativestandards(cost)參與式標(biāo)準(zhǔn)(成本)pensionplan退休金計(jì)劃pensionworksheet退休金計(jì)算表performancemeasurementreports業(yè)績(jī)?cè)u(píng)價(jià)報(bào)告performancemeasures,establishing確立業(yè)績(jī)指標(biāo)performance,evaluating績(jī)效評(píng)估periodcost期間成本periodicinventorysystem定期盤存制periodicity周期性permanentdifference永久性差異perpetualinventorysystem永續(xù)盤存制phasedapproach(conversion/implementation)階段法physicalmeasure(units-of-production)method(單位產(chǎn)品)實(shí)物計(jì)量法pilotstudy(conversion/implementation)指引性學(xué)習(xí)plant-wideoverheadrate工廠范圍內(nèi)間接費(fèi)用分?jǐn)偮蔖oint-to-PointTunnelingProtocol)PPTP)點(diǎn)對(duì)點(diǎn)隧道協(xié)議post-saleservice售后服務(wù)practicalcapacity實(shí)際產(chǎn)能preferredstock優(yōu)先股pretaxfinancialincome稅前收入price(rate)variance價(jià)格(匯率)差異primecost主要成本proformabalancesheet模擬資產(chǎn)負(fù)債表proformafinancialstatement模擬財(cái)務(wù)報(bào)表proformaincomestatement模擬損益表proformascheduleofcashdisbursements模擬現(xiàn)金支付明細(xì)表proformascheduleofcashreceipts模擬現(xiàn)金收入明細(xì)表proformastatement模擬報(bào)表processcosting分步成本法processcostingbenefitsandlimitations分步成本法的優(yōu)點(diǎn)與局限性processcostingcostflow分步成本法processdesign(systems)流程設(shè)計(jì)(系統(tǒng))processexperts,budgeting預(yù)算流程專家processing,batch批量加工processing,online(real-time)在線處理(實(shí)時(shí))productcost(inventoriablecost)產(chǎn)品成本productprofitabilityanalysis產(chǎn)品盈利能力分析productionbudget生產(chǎn)預(yù)算productioncostreport生產(chǎn)成本報(bào)告productivity生產(chǎn)力productivity,financial財(cái)務(wù)生產(chǎn)力productivity,operational營(yíng)運(yùn)生產(chǎn)力productivity,partial部分生產(chǎn)力productivity,totalfactor總因素生產(chǎn)力profitcenter利潤(rùn)中心、profitabilityanalysis,businessunit部門盈利能力分析profitabilityanalysis,customer顧客盈利能力分析profitabilityanalysis,product產(chǎn)品盈利能力分析projectbudgets項(xiàng)目預(yù)算projectbudgets,advantages項(xiàng)目預(yù)算的優(yōu)勢(shì)promissorynote本票property,plant,andequipment(PP&E)財(cái)產(chǎn)、廠房及設(shè)備proxysolicitations委任，委任投票請(qǐng)求PublicCompanyAccountingOversightBoard(PCAOB)上市公司會(huì)計(jì)監(jiān)察委員會(huì)purchaseaccounting采購(gòu)會(huì)計(jì)Qquality質(zhì)量qualityassurance(QA)質(zhì)量保證qualityaudit質(zhì)量審計(jì)qualityfunctiondeployment(QFD)質(zhì)量函數(shù)配置Rreciprocalmethod交叉分擔(dān)法recordingandvaluation記錄與評(píng)估RegulationS-KS-K條列RegulationS-XS-X條列relationaldatabasemanagementsystem(RDBMS)關(guān)系數(shù)據(jù)庫(kù)管理系統(tǒng)relativesalesvaluemethod相對(duì)銷售價(jià)值法relevantrange相關(guān)范圍residualincome(RI)剩余收益resourceallocation資源分配responsibilityaccounting責(zé)任會(huì)計(jì)responsibility,assigning責(zé)任分配restrictedcash專用現(xiàn)金retailinventorymethod零售價(jià)盤存法returnonassets(ROA)資產(chǎn)回報(bào)率returnonequity(ROE)權(quán)益回報(bào)率returnoninvestment(ROI)投資回報(bào)率revenuecenter營(yíng)業(yè)收入中心revenuerecognition營(yíng)業(yè)收入的確認(rèn)revenuerecognitionandrealization營(yíng)業(yè)收入的確認(rèn)與現(xiàn)實(shí)revenues營(yíng)業(yè)收入revenues,unearnedofdeferred收入，未實(shí)現(xiàn)收入或遞延收入reversesplit并股reviewservice審查服務(wù)rewards,assigning報(bào)酬分配rework返工ringnetwork環(huán)狀網(wǎng)絡(luò)Ssaleagreement銷售協(xié)議salewithrecourse有追索權(quán)的銷售salewithoutrecourse無(wú)追索權(quán)的銷售salesbudget銷售預(yù)算salesforecast銷售預(yù)測(cè)salespipeline銷售渠道salesvalueatsplit-offmethod分離點(diǎn)法下的銷售價(jià)值salesvolumevariance銷售量差異sales-typelease銷售式租賃Sarbanes-OxleyActof20022002《薩班斯法案》scale規(guī)模scrap報(bào)廢securedborrowing有擔(dān)保借款securitization證券化segmentmargin部門毛利segmentreporting部門報(bào)告sellingandadministrativeexpensebudget銷售與管理費(fèi)用預(yù)算sensitivityanalysis敏感性分析servercomputer輔助計(jì)算機(jī)servicecompany服務(wù)企業(yè)short-termobjectives短期目標(biāo)single-stepincomestatement單步式損益表specificgoodspooledLIFOapproach特殊商品后進(jìn)先出法spoilage廢品spoilage,inprocesscosting分步成本法下的廢品spreadsheet電子數(shù)據(jù)表stand-alonecostallocationmethod獨(dú)立成本分配法standardcosting標(biāo)準(zhǔn)成本法standardssources標(biāo)準(zhǔn)來(lái)源starnetwork星狀網(wǎng)絡(luò)statementofcashflowexample現(xiàn)金流量表實(shí)例statementofcashflows現(xiàn)金流量表statementofearnings(incomestatement)收益表(損益表)statementofshareholders'equity所有者權(quán)益變動(dòng)表statement,proforma模擬報(bào)表staticbudget靜態(tài)預(yù)算statisticalcontrols統(tǒng)計(jì)控制stepcost階梯成本step-downmethod按步向下分?jǐn)偡╯tockoption認(rèn)股權(quán)證straight-linemethod,depreciation直線折舊法strategicbusinessunit(SBU)戰(zhàn)略性業(yè)務(wù)部門(SBU)strategicdecisions戰(zhàn)略性決策strategic-levelinformationsystems戰(zhàn)略性水平信息系統(tǒng)structuralcostdrivers結(jié)構(gòu)性成本動(dòng)因StructuredQueryLanguage(SQL)結(jié)構(gòu)化查詢語(yǔ)言successfulbudgeting成功的預(yù)算流程sunkcost沉沒(méi)成本systemsdesign系統(tǒng)設(shè)計(jì)systemsdevelopmentlifecycle(SDLC)系統(tǒng)開發(fā)的壽命周期systemsdevelopmentlifecycle(SDLC),traditional傳統(tǒng)系統(tǒng)開發(fā)的壽命周期systems,decisionsupport決策支持系統(tǒng)systems,expert專家系統(tǒng)systems,knowledgework知識(shí)工作系統(tǒng)systems,knowledge-level知識(shí)水平系統(tǒng)systems,managementinformation管理信息系統(tǒng)systems,office辦公系統(tǒng)systems,operationallevelinformation營(yíng)運(yùn)水平信息系統(tǒng)systems,transactionprocessing交易處理系統(tǒng)Ttaxliability,corporate企業(yè)納稅義務(wù)taxableamount應(yīng)稅金額taxableincome應(yīng)稅所得technology技術(shù)temporarydifference暫時(shí)性差異theoreticalcapacity理論產(chǎn)能thinclient(application)瘦客戶端topmanagement高級(jí)管理人員totalcost(mixedcost)總成本(混合成本)totalfactorproductivity(TFP)總因素生產(chǎn)力totalqualitymanagement(TQM)全面質(zhì)量管理tradediscounts商業(yè)折扣tradereceivables應(yīng)收賬款traditionalsystemsdevelopmentlifecycle(SDLC)傳統(tǒng)系統(tǒng)開發(fā)的壽命周期transactionprocessingsystem(TPS)交易處理系統(tǒng)transferpricing移轉(zhuǎn)品定價(jià)transferpricingmodels移轉(zhuǎn)品定價(jià)模式transferred-incosts轉(zhuǎn)入成本treasurystockmethod庫(kù)藏股票法two-stageallocationmethod兩階段成本分?jǐn)傊芔unfavorablevariance不利差異userinterfacedesign(systems)用戶界面設(shè)計(jì)Vvaluation,inventory存貨計(jì)價(jià)value-addednetwork(VAN)增值網(wǎng)絡(luò)variablecost變動(dòng)成本variablecostmodel變動(dòng)成本模式variablecosting變動(dòng)成本法variablecosting,benefitsandlimitations變動(dòng)成本法的優(yōu)點(diǎn)與局限性variableoverheadcosts變動(dòng)間接成本variableoverheadvariance變動(dòng)間接費(fèi)用差異varianceanalysis,variationson差異分析的變化variance,favorableandunfavorable有利和不利差異virtualprivatenetwork(VPN)公司專用內(nèi)外互聯(lián)網(wǎng)volume-basedcostdrivers數(shù)量成本動(dòng)因Wwarrantsandrights認(rèn)股權(quán)證與權(quán)利warrantycosts,accountingfor保修成本會(huì)計(jì)Webbrowsersoftware瀏覽器軟件weighted-averagemethod加權(quán)平均法wideareanetwork(WAN)廣域網(wǎng)wiretransfer電匯work-in-process(WIP)inventory半成品庫(kù)存Zzero-basedbudget,strengths零基預(yù)算的優(yōu)勢(shì)zero-basedbudgeting零基預(yù)算zero-interest-bearingnote無(wú)息票據(jù)zero-interest-bearingnotespayable無(wú)息應(yīng)付票據(jù)以上就是管理會(huì)計(jì)術(shù)語(yǔ)中英對(duì)照表，應(yīng)該說(shuō)已經(jīng)比較全面了，希望對(duì)你有所幫助。 分隔 分隔 管理會(huì)計(jì)術(shù)語(yǔ)中英對(duì)照表許多時(shí)候，我們會(huì)遇到英文的會(huì)計(jì)術(shù)語(yǔ)，雖然在國(guó)內(nèi)普遍使用中文，但偶爾情況也會(huì)有英文術(shù)語(yǔ)的出現(xiàn)也需要用到，所以本對(duì)照表可以解決你的不時(shí)之需。AABCoverheadcosting作業(yè)成本法下的間接成本分?jǐn)俛bsorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的優(yōu)點(diǎn)與局限性accelerateddepreciationmethods力口速折舊法accountingassumptionsandconventions會(huì)計(jì)假設(shè)和會(huì)計(jì)慣例allocationofservicedepartmentcosts服務(wù)部門成本分?jǐn)俛llocationrate,fixedoverheadcost固定間接成本的分?jǐn)偮蔭llocationrate.variableoverheadcost變動(dòng)間接成本的分?jǐn)偮蔭llocation,directmethod直接法分?jǐn)俛llocation.reciprocalmethod交叉分?jǐn)偡╝llowancemethod備抵法allocation,step-downmethod按步向下分?jǐn)偡╝mortization攤銷analysisofvariation差異分析analysisofvariation,mixandyielsvariances差異分析，組合和產(chǎn)出差異analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工與材料投入的價(jià)格與效率差異分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead變動(dòng)和固定制造費(fèi)用的費(fèi)用與效率差異分析analysisofvariation,salesmixvariance銷售組合差異分析annualreport年報(bào)applicationsoftwarepackages軟件包的應(yīng)用artificialintelligence人工智能assets資產(chǎn)assuranceservices保險(xiǎn)服務(wù)attestationengagement證明業(yè)務(wù)audit審計(jì)audit,compliance合規(guī)性審計(jì)audit,operational營(yíng)運(yùn)升級(jí)authoritativebudget(top-downbudget)權(quán)威式(自上而下)預(yù)算法authoritativestandard(cost)權(quán)威式標(biāo)準(zhǔn)(成本)automatedclearinghouse(ACH)自動(dòng)清算系統(tǒng)Bbackflushcosting及時(shí)制造后推成本法balancesheetcomponents資產(chǎn)負(fù)債表要素balancesheet,Proforma迷你資產(chǎn)負(fù)債表balancedscorecard,example平衡記分卡例子balancedscorecard,implementingthe平衡記分卡的實(shí)施batchprocessing批量處理benchmarking標(biāo)桿分析benefits,tangibleandintangible有形和無(wú)形收益boardofdirectors董事會(huì)bondterminology債券術(shù)語(yǔ)bondtypes債券種類bookvaluemethod賬面價(jià)值法browser(Web)software瀏覽器軟件budgetbalancesheet預(yù)算資產(chǎn)負(fù)債表budgetcommittee預(yù)算委員會(huì)budgetcoordinator預(yù)算協(xié)調(diào)員budgetcycle預(yù)算周期budgetnegotiation預(yù)算商議budgetparticipants預(yù)算參與者budgetperiod預(yù)算期budgetprocess預(yù)算流程budgetproposal預(yù)算提案budgetreviewandapproval預(yù)算檢查與批準(zhǔn)budgetrevision預(yù)算修正budgetslack預(yù)算松弛budgetsystems預(yù)算制度budget,authoritative(top-down)權(quán)威式(自上而下)預(yù)算budget,capital資本預(yù)算budget,cash現(xiàn)金預(yù)算budget,combined預(yù)算合并budget,costofgoodssold產(chǎn)品銷售成本預(yù)算budget,definitionof預(yù)算的定義budget,directlabor直接人工預(yù)算budgetdirectmaterials直接材料預(yù)算budgetemployeebenefits員工福利預(yù)算budget,financial財(cái)務(wù)預(yù)算budget,fixable彈性預(yù)算budget,incremental增量預(yù)算budget,operating營(yíng)業(yè)預(yù)算budget,overhead間接費(fèi)用預(yù)算budget,participative參與式預(yù)算budget,production生產(chǎn)預(yù)算budget,sales銷售預(yù)算budget,sellingandadministrativeexpense銷售與管理費(fèi)用預(yù)算budgetstatic靜態(tài)預(yù)算budgetarycontrol預(yù)算控制budgeting預(yù)算編制budgetingprocessexperts預(yù)算流程專家budgetingsteps預(yù)算步驟budgeting,characteristicsofsuccessful成功的預(yù)算流程特征budgeting,flexible彈性預(yù)算budgets,continuous連續(xù)預(yù)算budgets,financial財(cái)務(wù)預(yù)算budgets,kaizen包涵改善內(nèi)容的預(yù)算budgets,project項(xiàng)目預(yù)算budgets,strategyandplanning戰(zhàn)略與計(jì)劃預(yù)算budgets,zero-based零基預(yù)算businessnetwork商業(yè)網(wǎng)絡(luò)businessfunctions,support企業(yè)功能，支持businessinformationsystems(BIS)企業(yè)信息系統(tǒng)businessintelligence商業(yè)情報(bào)businessunitprofitabilityanalysis部門盈利能力分析business-to-business(B2B)e-commerce企對(duì)企商務(wù)by-products副產(chǎn)品Ccapacity產(chǎn)能capacityutilizations,masterbudget產(chǎn)能利用率總預(yù)算capacityutilization,normal正常產(chǎn)能利用率capacity,practical實(shí)際產(chǎn)能capacity,theoretical理論產(chǎn)能capitallease資本租賃capitalleaseobligation資本租賃債務(wù)capitalstock月殳本carryingcost持有成本cash現(xiàn)金cashbudget現(xiàn)金預(yù)算cashdisbursements現(xiàn)金支付cashdisbursements(outflows)現(xiàn)金支付cashdiscounts現(xiàn)金折扣cashexcess超額現(xiàn)金cashflowreturnoninvestment(CEROI)投資活動(dòng)產(chǎn)生的現(xiàn)金流量cashflowsfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量cashreceipts(inflows)現(xiàn)金收入(流入)cause-and-effectdiagram因果圖center,cost成本中心center,investment投資中心center,profit利潤(rùn)中心、center,revenue收入中心client/servermodel客戶端/服務(wù)器系統(tǒng)，客戶伺服器combinedbudget合并預(yù)算combinedfinancialstatement合并財(cái)務(wù)報(bào)表committed(sunk)契約承約(沉沒(méi))成本committedcost契約承約成本commoncost共同成本commoncostallocation共同成本分配compensationbalance補(bǔ)償余額completed-contractmethod合同完工法complexity復(fù)雜性complianceaudit合規(guī)性審計(jì)comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem計(jì)算機(jī)網(wǎng)絡(luò)系統(tǒng)concurrentengineering(CE)并行工程conformance符合conservatism穩(wěn)健性consignedgoods寄銷貨物consolidatedfinancialstatement合并資產(chǎn)負(fù)債表contingencies或有事項(xiàng)contingentliability或有負(fù)債continuousbudget連續(xù)預(yù)算contributionmargin邊際貢獻(xiàn)contributionreporting貢獻(xiàn)報(bào)告controlcharts控制圖表control,budgetary預(yù)算控制controllablecost可控成本controllableprofit可控利潤(rùn)conversioncost轉(zhuǎn)換成本corporatecapital(stockholders’equity)公司資本(股東權(quán)益)costaccountingterm成本會(huì)計(jì)術(shù)語(yǔ)costaccumulation成本歸集costallocation成本分?jǐn)俢ostassignment成本分配costcenter成本中心costdriver(allocationbase)成本動(dòng)因(分?jǐn)偦A(chǔ))costdrivers,activity-based作業(yè)成本動(dòng)因costdrivers,executional執(zhí)行性成本動(dòng)因costdrivers,structural結(jié)構(gòu)性成本動(dòng)因costdrivers,volume-based數(shù)量成本動(dòng)因costflowassumptions成本流轉(zhuǎn)假設(shè)costflow,processcosting分步成本法的成本流轉(zhuǎn)costflowsinmanufacturingcompanies制造業(yè)成本流轉(zhuǎn)costflowsinmerchandisingandservicecompanies商業(yè)和服務(wù)業(yè)成本流轉(zhuǎn)costmanagement成本管理costobject成本對(duì)象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold產(chǎn)品銷售成本costofgoodssoldbudget產(chǎn)品銷售成本預(yù)算costofquality(COQ)analysis質(zhì)量成本分析costpool成本歸集costrecoverymethod成本回收法coststandards成本標(biāo)準(zhǔn)coststandards,authoritative權(quán)威式成本標(biāo)準(zhǔn)coststandards,currentlyattainable當(dāng)前可實(shí)現(xiàn)的標(biāo)準(zhǔn)coststandards,ideal理想成本標(biāo)準(zhǔn)coststandards,participative參與式成本標(biāo)準(zhǔn)cost,actual實(shí)際成本cost,carrying持有成本cost,committed(sunk)承約(沉沒(méi))成本cost,controllable可控成本cost,conversion轉(zhuǎn)換成本cost,definitionof成本定義cost,differential成本差異cost,direct直接成本cost,fixed固定成本cost,indirect間接成本cost,indirectlabor間接人工成本costindirectmaterials間接材料成本costn0committed(flexible)非承約(彈性)成本costnoncontrollable不可控制成本costopportunity機(jī)會(huì)成本costperiod期間成本costprime主要成本costproduct產(chǎn)品成本coststep成本步驟costtotal(mixed)總成本(混合成本)costvariable變動(dòng)成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益關(guān)系costing(actual,normal,standard)實(shí)際成本，正常成本，標(biāo)準(zhǔn)成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服務(wù)部門成本歸集costs,historicaldatafordetermining用于確定成本的歷史數(shù)據(jù)criticalsuccess,factors關(guān)鍵性成功因素currencyrestrictions貨幣限制currentliabilities流動(dòng)負(fù)債currentmaturitiesoflong-termdebt本年到期的長(zhǎng)期負(fù)債currentlyattainablestandard(cost)當(dāng)前可實(shí)現(xiàn)的標(biāo)準(zhǔn)customeracquisition獲得客戶customeroutcomemeasures顧客成果指標(biāo)customerprofitabilityanalysis客戶盈利能力分析customerretention客戶保留customersatisfaction客戶滿意度customization,applicationsoftwarepackages定制應(yīng)用軟件包c(diǎn)ustomschargesandtariffs關(guān)稅稅費(fèi)及稅率Ddatadefinitionlanguage(DDL)數(shù)據(jù)定義語(yǔ)言datadesign(systems)數(shù)據(jù)設(shè)計(jì)(系統(tǒng))datadictionary數(shù)據(jù)字典datamanipulationlanguage(DML)數(shù)據(jù)操作語(yǔ)言datamining數(shù)據(jù)挖掘datawarehouse數(shù)據(jù)倉(cāng)庫(kù)database數(shù)據(jù)庫(kù)databasemanagementsystem(DBMS)數(shù)據(jù)庫(kù)管理系統(tǒng)databasemanagementsystem(DBMS)types數(shù)據(jù)管理系統(tǒng)種類data-drivendecisionsupportsystem數(shù)據(jù)決策支持系統(tǒng)debtsecurity債務(wù)證券decisionsupportsystem(DSS)決策支持系統(tǒng)decliningbalancemethod余額遞減折舊法deductibleamount可扣減額deferredtax遞延稅款deferredtaxliability遞延所得稅負(fù)債departmentaloverheadrate部門間接成本分?jǐn)偮蔰epletion折耗depletionaccounting折耗會(huì)計(jì)depositmethod收現(xiàn)營(yíng)收認(rèn)列法depreciation折舊derivative衍生金融產(chǎn)品differentialcost差量成本digitalsubscriberline(DSL)數(shù)字用戶線directcost直接成本directcost(variablecosting)直接成本法(變動(dòng)成本法)directcutover(conversion/implementation)完全切換(轉(zhuǎn)換/實(shí)施directfinancinglease直接融資租賃directlaborbudget直接人工預(yù)算directlabor,standardcostsfor直接人工標(biāo)準(zhǔn)成本directmaterialsbudget直接材料預(yù)算directmaterialsinventory直接材料存貨directmaterial,standardcostsfor直接材料標(biāo)準(zhǔn)成本directmethod直接法directprofit直接利潤(rùn)directwrite-offmethod直接沖銷法discontinuesoperation停止經(jīng)營(yíng)discretionarycost酌定成本，任意成本distributedprocessing分散式處理dividends月殳利dividendspayable應(yīng)付股利dividends,cash現(xiàn)金股利dividends,cumulative累計(jì)股利dividends,liquidating清算股利dividends,property實(shí)物財(cái)產(chǎn)股利dividends,scrip票據(jù)股利dividends,stock股票股利dollar-valueLIFO金額數(shù)據(jù)后進(jìn)先出法DuPontmeth