成本会计英文术语

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1、成本会计中英文术语非正常毁损 Abnormal spoilage生产成本法 Absorption costing账户分析法 Account analysis method会计回报率 Accounting rate of return权责发生制下会计回报率Accrualacco unting rate of retur n作业 Activity作业基础的预算管理Activity-basedbudgeti ng作业成本法 Activity-based costing作业管理 Activity-based management实际成本Actual cost实际成本法Actual costing调整分

2、配率途径 Adjusted allocatio n-rateapproach允许的成本Allowable cost鉴定成本 Appraisal costs拟构成本 Artificial costs注意力导向 Attention directing自治 Autonomy平均成本Average cost平均等候时间 Average waiti ng time反冲成本法 Backflush costing平衡记分卡 Bala need scorecard批次级成本 Batch-level costs观念系统 Belief systems标杆管理 Benchmarking账面价值Book value瓶

3、颈 Bottle neck边界系统 Boundary systems盈亏平衡点 Breakeve n point预算Budget预算成本Budgeted cost预算松弛 Budgetary slack预算间接成本分配率Budgetedin direct-cost rate捆绑产品 Bundled product业务功能成本 Busin ess function costs副产品 Byproducts资本预算 Capital budgeting储囤成本 Carrying costs现金预算Cash budget因果图 Cause-and-effect diagram财务管理认证 Certifi

4、ed in financialperce ntageman ageme nt注册管理会计师 Certified ma nageme nt acco untant财务总监 Chief financial officer决定系数 Coefficie nt of determ in ati on共谋定价 Collusive pricing共同成本Common cost完整往复成本 Complete reciprocated costs 合成单位 Composite unit 商讨会法 Conference method 遵循质量 Con forma nee quality 常数 Constant固定

5、毛利率 NRV 法 Constant gross-margin perce ntage NRV method约束条件Constraint滚动预算 Continuous budget, rolling budget贡献收益表 Con tributi on in come stateme nt 边际贡献 Contribution margin单位边际贡献 Con tributi on margin per unit 边际贡献率 Contribution margin 边际贡献比例 Con tributi on margin ratio 控制 Control控制图 Control chart可控性

6、Con trollability可控成本 Con trollable cost主计长 Controller力口工成本 Conversion costs成本Cost成本会计 Cost accounting成本会计标准委员会Cost accou nti ngsta ndards board成本汇集 Cost accumulation成本分配 Cost allocation成本分配基础 Cost-allocation base 成本分配基础 Cost-application base 成本归集 Cost assignment 成本收益权衡 Cost-be nefit approach 成本中心Cos

7、t center 成本动因Cost driver 成本估计 Cost estimation 成本函数Cost function成本层级 Cost hierarchy成本流入 Cost incurrenee成本领先 Cost leadership成本管理 Cost management成本对象Cost object资本成本 Cost of capital产品制造成本 Cost of goods manufactured成本库Cost pool成本预测 Cost predictions成本追溯Cost tracing质量成本 Costs of quality, quality costs本量利分析

8、 Cost-volume-profit (CVP)an alysis累计平均时间学习模型Cumulativeaverage-time lear ning model 当前成本Current cost客户成本层级 Customer cost hierarchy 客户生命周期成本 Customer life-cycle costs客户盈利分析 Customer-profitabilityan alysis客户回应时间 Customer-resp onse time客户服务 Customer service分权 Decentralization决策模型 Decision model决策表 Decis

9、ion table经营杠杆水平 Degree of operati ng leverage分母水平 De nomi nator level生产数量差异 Deno mi nator-level varia nee.Output-level overhead varia nee,Producti on-volume varia nee 因变量 Dependent variable产品或服务设计 Desig n of products,services, or processes设计质量 Design quality设计锁定成本 Designed-in costs, locked-in costs诊

10、断控制系统 Diag no stic con trol systems差异成本 Differential cost差异收入 Differential revenue直接分配法 Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a costobjectmak ing. Incon grue nt decisi on mak ing.直接生产人工成本Direct manu facturi nglabor costs直接材料成本 Direct material costs 直接材料存货 Direct materia

11、l inventory 直接材料混合差异Direct material mixvaria nee直接材料产量差异Direct material yieldvaria nee直接法 Direct method折现率 Discount rate现金流量折现法 Discou nted cash flow(DCF) methods酌量性成本 Discretionary costs发送 Distribution减少规模Downsizing向下需求旋转 Downward dema nd spiral双重定价Dual pricing双成本分配率法 Dual-rate cost-allocation meth

12、od, dual-rate method倾销 Dumping次优化决策制定 Dysfu nctio nal decisi onsuboptimal decisi on making经济订单数量 Econo mic order qua ntity(EOQ)经济增加值 Economic value added有效性 Effectiveness效率 Efficiency效率差异 Efficiency varianee, usagevaria nee努力Effort技术成本 Engineered costs约当产量 Equivale nt un its事项Event预期货币价值 Expected mo

13、n etary value, expected value经验曲线 Experienee curve外部失败成本 External failure cost设施支持成本 Facility-susta ining costs 工厂间接费用 Factory overhead costs 有禾U差异 Favorable varianee 反馈 Feedback财务主管 Finance director财务会计 Financial accounting财务预算 Financial budget财务计划模型 Finan cial pla nning models 产成品存货 Finished goods

14、 inventory 先进先出分步法 First-i n, first-out (FIFO) process-costi ng method 固定成本Fixed cost固定间接费用弹性预算差异Fixedoverhead flexible-budget varia nee固定间接费用耗费差异Fixed overheadspe nding varia nee弹性预算 Flexible budget弹性预算差异 Flexible-budget varia nee 产品全部成本 Full costs of the product 目标一致性 Goal congruenee 毛禾U率 Gross ma

15、rgin percentage 增长构成 Growth component高低法 High-low method同质的成本库 Homoge nous cost pool 基本报酬率Hurdle rate混合成本核算系统Hybrid costi ng system空置时间Idle time假设成本Imputed costs增量成本 In creme ntal cost增量成本分配法In creme ntalcost-allocati on method增量收入 In creme ntal revenue增量收入分配法In creme ntalrevenu e-allocati on method

16、增量单位时间学习模型In creme ntalun it-time lear ning model自变量 Independent variable成本对象的间接成本In direct costs of acost object间接成本分配率 In direct-cost rate间接制造成本 In direct manu facturi ng costs 工业工程法 In dustrial engin eeri ng method, Work-measureme nt method 通货膨胀In flation价格差异 In put-price varia nee, pricevaria ne

17、e, rate varia nee内制 Insourcing检验点 Inspection point管理会计师协会 In stitute of Man ageme ntAcco untants人工时间记录 Labor-time record交互式控制系统 In teractive con trol systems截距项Intercept中间产品 In termediate product内部失败成本 In ternal failure costs内含报酬率法 In ternal rate-of-return (IRR) method产品存货成本 Inven toriable costs存货管理

18、 Inventory management投资 Investment投资中心 Investment center批次Job分批成本记录 Job-cost record, job-cost sheet分批法 Job-costing system联合成本Joi nt costs联产品 Joint products即时制生产 Just-in-time (JIT) production, lean producti on即时制采购 Just-in-time (JIT) purchasing 改进法预算 Kaizen budgeting学习曲线 Learning curve生命周期预算 Life-cyc

19、le budget ing生命周期成本法 Life-cycle cost ing业务管理 Line management线形成本函数 Lin ear cost fun ction线性规戈 U Lin ear program ming主产品 Main product自产 /外购决策 Make-or-buy decisions管理会计 Management accounting例外管理 Management by exception管理控制系统 Man ageme nt con trol system制造单元 Manufacturing cells生产周期时间 Ma nu facturi ng c

20、ycle time,Manu facturi ng lead time分配的制造费用 Man ufacturi ng overhead allocated, Manu facturi ng overhead applied 制造类企业 Manufacturing-sector compa nies安全边际 Margin of safety市场营销Marketing市场分额差异 Market-share varia nee市场规模差异 Market-size varia nee全面预算Master budget全面预算生产能力利用Master-budgetcapacity utilizati o

21、n材料需求规划 Materials requireme ntspla nning用料单 Materials-requisition record商业类企业 Merchandising-sectorcompa nies混合成本 Mixed cost, semivariable cost道德风险Moral hazard动机 Motivation多重共线性 Multicollinearity多变量回归 Multiple regression净利润Net in come净现值法 Net present value (NPV) method 净可实现值法 Net realizable value (NP

22、V) method名义回报率 Nominal rate of return非线性成本函数 Nonlin ear cost fun ction 非价值增加成本 No nvalue-added cost 正常生产能力利用Normal capacityutilizati on正常成本法 Normal costing正常毁损 Normal spoilage目标函数 Objective function准时表现 On-time performanee一次性特殊订单 On e-time-only special order经营预算 Operating budget营业部门 Operating depart

23、ment营业利润 Operati ng in come经营杠杆 Operating leverage经营 Operation经营成本核算系统 Operatio n-cost ingsystem机会成本 Opportunity cost资本机会成本 Opportu nity cost of capital采购订单成本 Orderi ng costs组织架构 Organization structure结果 Outcomes产出单位成本 Output un it-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed in direct costs, Ove

24、rapplied in direct costs, overallocated in direct costs 加班奖金 Overtime premium 帕累托图 Pareto Diagram 局部生产力 Partial productivity 回收期法 Payback method 最大负荷定价 Peak-load pricing 完全竞争市场 Perfectly competitive market 期间成本Period costs 实物计量法 Physical measure method 计戈U Planning现实的生产能力 Practical c apacity 掠夺性定价 P

25、redatory pricing 预防成本 Prevention costs转入成本 Previous department costs,tran sferred-i n costs价格折扣 Price discount区另 U定价 Price discrim in ati on价格恢复构成 Price-recovery comp onent 主要成本Prime costs预测报表 Pro forma statements概率 Probability概率分布 Probability distribution问题解决 Problem solving分步成本核算系统Process-costi ng

26、 system产品 Product产品成本Product cost产品成本互补Product-cost cross-subsidizati on 产品差异化 Product differentiation 产品生命周期 Product life cycle产品组合决策 Product mix decisions成本高计的产品 Product overcost ing 产品支持成本 Product-susta ining costs 成本少计的产品 Product un dercost ing 生产 Product ion生产部门 Production department生产量水平 Produ

27、ction-denominator level 生产力 Productivity生产力构成 Productivity component利润中心Profit center按比例分配Proration采购订单提前量 Purchasi ng-order lead time采购成本 Purchasing costsPV 图 PV graph定性因素 Qualitative factors质量 Quality定量因素 Quantitative factors真实回报率 Real rate of return交互分配法 Reciprocal allocation method, reciprocal m

28、ethod业务流程再造 Reengin eeri ng精练化成本系统Refi ned cost ing system回归分析 Regression analysis相关成本 Releva nt costs相关范围 Releva nt range相关收入 Releva nt revenues再订购点 Reorder point要求的回报率 Required rate of return 研发 Research and development 剩余收益 Residual in come剩余项 Residual term责任会计 Responsibility accounting责任中心 Respo

29、nsibility center 投资报酬率 Return on investment收入分配己 Revenue allocation收入中心 Revenue center收入动因 Revenue driver收入对象 Revenue object收入 Revenues返工Rework合适规模 Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异 Sales mix varia nee销售数量差异 Sales-qua ntity varia nee 分离点销售价值法Sales value at splitoffmethod销售数额差异 Sales-vol

30、ume varia nee业务记录 Scorekeeping废料Scrap销售价格差异 Selli ng-price varia nee敏感性分析 Sensitivity analysis可分离成本Separable costs阶梯法 Sequential allocation method, step-dow n allocati on method, step-dow n method顺序追溯 Sequential tracing服务部门 Service department, supporting departme nt服务类企业 Service-sector companies 服务支

31、持成本 Service-sustaining costs 单变量回归 Simple regression 单一成本分配率法sin gle-ratecost-allocati on method, sin gle-rate method 斜率系数 Slope coefficient 原始凭证 Source document 设定分析 Specification analysis 分离点 Splitoff point毁损 Spoilage人事管理 Staff management单一个体成本分配法Sta nd-alo necost-allocati on method单一个体收入分配法Sta nd

32、-alo nerevenu e-allocati on method标准 Standard标准成本Standard cost标准成本法 Standard costing估计系数标准差 Sta ndard error of theestimati on coefficie nt标准投入 Sta ndard in put标准价格 Standard price静态预算Static budget静态预算差异 Static budget varia nee阶梯式成本函数 Step cost fun ctio n脱销成本 Stockout costs战略成本管理 Strategic cost manage

33、ment 战略 Strategy沉没成本Sunk costs超级变动成本法 Super-variable costi ng,throughput cost ing供应链 Supply chain单位目标成本 Target cost per unit单位目标营业利润 Target operati ngin come per unit目标价格Target price目标投资回报率 Target rate of return onin vestme nt理论生产能力 Theoretical capacity约束理论 Theory of constraints物料贡献 Throughput contr

34、ibution时间动因Time driver变动间接费用弹性预算差异 Variable货币时间价值 Time value of moneyoverhead flexible-budget varia nee全要素生产力 Total factor productivity变动间接费用耗费差异Variable overhead(TFP)spe nding varia nee全部间接费用差异 Total-overhead差异 Varianeevaria nee加权平均的分步法Weighted-average转移价格 Transfer priceprocess-cost ing method触发点 T

35、rigger point在产品存货 Work-in-process inventory不确定性Uncertainty在产品 Work-in-process分配不足的间接成本un derabsorbedin direct costs, un derapplied in direct costs, un derallocated in direct costs 不利差异 Un favorable varia nee 单位成本Unit cost未用生产能力 Unu sed capacity价值增加成本Value-added cost价值链 Value chain价值工程 Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overheadefficie ncy varia neeWelcom e ToDownloa d !欢迎您的下载，资料仅供参考！