成本会计英文术语.docx

成本会计英文术语.docx

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成本会计英文术语

成本会计中英文术语

非正常毁损Abnormalspoilage

生产成本法Absorptioncosting

账户分析法Accountanalysismethod会计回报率Accountingrateofreturn权责发生制下会计回报率Accrualaccountingrateofreturn

作业Activity

作业基础的预算管理Activity-basedbudgeting

作业成本法Activity-basedcosting

作业管理Activity-basedmanagement

实际成本Actualcost

实际成本法Actualcosting

调整分配率途径Adjustedallocation-rateapproach

允许的成本Allowablecost鉴定成本Appraisalcosts拟构成本Artificialcosts

注意力导向Attentiondirecting

自治Autonomy

平均成本Averagecost

平均等候时间Averagewaitingtime

反冲成本法Backflushcosting平衡记分卡Balancedscorecard批次级成本Batch-levelcosts

观念系统Beliefsystems标杆管理Benchmarking账面价值Bookvalue

瓶颈Bottleneck

边界系统Boundarysystems盈亏平衡点Breakevenpoint预算Budget

预算成本Budgetedcost

预算松弛Budgetaryslack

预算间接成本分配率Budgetedindirect-costrate

捆绑产品Bundledproduct

业务功能成本Businessfunctioncosts

副产品Byproducts

资本预算Capitalbudgeting

储囤成本Carryingcosts

现金预算Cashbudget

因果图Cause-and-effectdiagram

精品资料

财务管理认证Certifiedinfinancialmanagement

注册管理会计师Certifiedmanagementaccountant

财务总监Chieffinancialofficer

决定系数Coefficientofdetermination

共谋定价Collusivepricing

共同成本Commoncost

完整往复成本Completereciprocatedcosts

合成单位Compositeunit

商讨会法Conferencemethod遵循质量Conformancequality常数Constant

固定毛利率NRV法Constantgross-marginpercentageNRVmethod

约束条件Constraint

滚动预算Continuousbudget,rollingbudget

贡献收益表Contributionincomestatement

边际贡献Contributionmargin

单位边际贡献Contributionmarginperunit

边际贡献率Contributionmargin

percentage

边际贡献比例Contributionmarginratio

控制Control

控制图Controlchart

可控性Controllability

可控成本Controllablecost

主计长Controller

加工成本Conversioncosts

成本Cost

成本会计Costaccounting

成本会计标准委员会Costaccountingstandardsboard

成本汇集Costaccumulation

成本分配Costallocation

成本分配基础Cost-allocationbase成本分配基础Cost-applicationbase成本归集Costassignment

成本－收益权衡Cost-benefitapproach

成本中心Costcenter

成本动因Costdriver

成本估计Costestimation

成本函数Costfunction

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成本层级Costhierarchy成本流入Costincurrence成本领先Costleadership

成本管理Costmanagement

成本对象Costobject

资本成本Costofcapital

产品制造成本Costofgoodsmanufactured

成本库Costpool

成本预测Costpredictions

成本追溯Costtracing

质量成本Costsofquality,qualitycosts本量利分析Cost-volume-profit（CVP）analysis

累计平均时间学习模型Cumulativeaverage-timelearningmodel

当前成本Currentcost

客户成本层级Customercosthierarchy客户生命周期成本Customerlife-cyclecosts

客户盈利分析Customer-profitabilityanalysis

客户回应时间Customer-responsetime

客户服务Customerservice

分权Decentralization

决策模型Decisionmodel

决策表Decisiontable

经营杠杆水平Degreeofoperatingleverage

分母水平Denominatorlevel

生产数量差异Denominator-levelvariance,Output-leveloverheadvariance,

Production-volumevariance

因变量Dependentvariable

产品或服务设计Designofproducts,services,orprocesses

设计质量Designquality

设计锁定成本Designed-incosts,locked-incosts

诊断控制系统Diagnosticcontrolsystems

差异成本Differentialcost

差异收入Differentialrevenue

直接分配法Directallocationmethod

直接成本法Directcosting

成本对象的直接成本Directcostsofacost

精品资料

object

直接生产人工成本Directmanufacturinglaborcosts

直接材料成本Directmaterialcosts

直接材料存货Directmaterialinventory直接材料混合差异Directmaterialmixvariance

直接材料产量差异Directmaterialyieldvariance

直接法Directmethod

折现率Discountrate

现金流量折现法Discountedcashflow（DCF）methods

酌量性成本Discretionarycosts

发送Distribution

减少规模Downsizing

向下需求旋转Downwarddemandspiral

双重定价Dualpricing

双成本分配率法Dual-ratecost-allocationmethod,dual-ratemethod

倾销Dumping

次优化决策制定Dysfunctionaldecision

making,Incongruentdecisionmaking,suboptimaldecisionmaking

经济订单数量Economicorderquantity（EOQ）

经济增加值Economicvalueadded

有效性Effectiveness

效率Efficiency

效率差异Efficiencyvariance,usagevariance

努力Effort

技术成本Engineeredcosts约当产量Equivalentunits事项Event

预期货币价值Expectedmonetaryvalue,expectedvalue

经验曲线Experiencecurve

外部失败成本Externalfailurecost

设施支持成本Facility-sustainingcosts工厂间接费用Factoryoverheadcosts有利差异Favorablevariance

反馈Feedback

财务主管Financedirector

精品资料

财务会计Financialaccounting

财务预算Financialbudget

财务计划模型Financialplanningmodels

产成品存货Finishedgoodsinventory

先进先出分步法First-in,first-out（FIFO）process-costingmethod

固定成本Fixedcost

固定间接费用弹性预算差异Fixedoverheadflexible-budgetvariance

固定间接费用耗费差异Fixedoverheadspendingvariance

弹性预算Flexiblebudget

弹性预算差异Flexible-budgetvariance产品全部成本Fullcostsoftheproduct目标一致性Goalcongruence

毛利率Grossmarginpercentage

增长构成Growthcomponent

高低法High-lowmethod

同质的成本库Homogenouscostpool

基本报酬率Hurdlerate

混合成本核算系统Hybridcostingsystem

空置时间Idletime

假设成本Imputedcosts

增量成本Incrementalcost增量成本分配法Incrementalcost-allocationmethod

增量收入Incrementalrevenue增量收入分配法Incrementalrevenue-allocationmethod

增量单位时间学习模型Incrementalunit-timelearningmodel

自变量Independentvariable

成本对象的间接成本Indirectcostsofacostobject

间接成本分配率Indirect-costrate

间接制造成本Indirectmanufacturingcosts

工业工程法Industrial