成本会计-英文术语

成本会计 中英文术语非正常毁损Abral spoilage生产成本法bsorpto csing账户分析法Accotnlyss mthod会计回报率Accounting rate of rtrn权责发生制下会计回报率Accruaacuning rteof eturn作业Ativity作业基本的预算管理Atiity-baed tig作业成本法Actvit-basd cosin作业管理Activity-based managment实际成本Acul ost实际成本法Actual cstng调节分派率途径djted llocaon-rte approach容许的成本llowabe cot鉴定成本Appraisal coss拟构成本Artcal cts注意力导向Atenion dretn自治Aonomy平均成本Avrage cost平均等待时间Aveg waitin tie反冲成本法Bckfsh csting平衡记分卡Balance scorca批次级成本Bac-evel cst观念系统Beliefsystms标杆管理Benchmarki账面价值ok value瓶颈tlneck边界系统Boundar ystems盈亏平衡点eakeve poin预算Bdget预算成本Budgte cost预算松弛Budgeary slck预算间接成本分派率Bdgd dirct-cost rat捆绑产品Bnled poduct业务功能成本Bsiness funo cost副产品Byrdut资本预算Cptal budgeting储囤成本Carryingcot钞票预算Cah budge因果图Cause-efectdiarm财务管理认证Certifidin ancial mnagmet注册管理睬计师ertfed nageentacountan财务总监Cief inancil oficr决定系数Cefficint o detemnaton共谋定价ollusiv pring共同成本Comon ct完整往复成本oetereprocad costs合成单位Coosi unt商讨会法onferene method遵循质量Coforanequaliy常数Consnt固定毛利率NRV法nstant grs-mrgn petgNRVmtho约束条件Constrait滚动预算Coninuos budget, rolingdget奉献收益表otributn income stteent边际奉献Criutionmargn单位边际奉献Conributon gipruit边际奉献率ontrution mrgn percentae边际奉献比例Cotrbution mariratio控制Conrol控制图Cnrl chat可控性Conrollabii可控成本Cotolae cost主计长Contller加工成本Covesio csts成本Co成本会计ost accounting成本会计原则委员会Cos accontig tadards boad成本汇集Cos accmulation成本分派Cstallocaion成本分派基本ot-allocation base成本分派基本ostpplicatin bse成本归集Cost ssiget成本收益权衡Cost-benefit apprah成本中心ost ter成本动因Cos iver成本估计st esmtion成本函数Cost funcon成本层级Cs hierarchy成本流入Cscurence成本领先s eadeshi成本管理Cos mnagemen成本对象Cst object资本成本Cost of captl产品制导致本Coofgoos anacured成本库Cost pol成本预测Cotpredtions成本追溯Cos tracing质量成本Coss qulty, qualt csts本量利分析Cst-lume-pofit (CP） anlyss合计平均时间学习模型Cumlaiv erage-ilninel目前成本urrent cst客户成本层级Cusercost hiearhy客户生命周期成本utor lie-ycle costs客户赚钱分析Cutmr-roitabilityanalyss客户回应时间Custome-respose ie客户服务Cusomer sri分权entraizatin决策模型Decsion mol决策表Deision ab经营杠杆水平Degree of eaing lvrag分母水平Denomatr lel生产数量差别naor-levelvariace, Output-lel oerheavarnc,Produtin-volume varince因变量Depnent ariable产品或服务设计Design procts, svices, or prcesss设计质量Design qulity设计锁定成本Dsndin csts, loe-in cots诊断控制系统ianstitrl systes差别成本Dieretal cst差别收入Dfetial reveue直接分派法Diec alocatio mtho直接成本法irectcotn成本对象的直接成本Direct cotsof cos bjec直接生产人工成本irct manufacturig labot直接材料成本Diretmatricots直接材料存货Dire materi inventory直接材料混合差别Direc aterial mix variance直接材料产量差别rec atrial ield ariane直接法Diet method折现率Discun rae钞票流量折现法Dicounted csh flow (CF） mehods酌量性成本Discetioryoss发送stribution减少规模Donsiig向下需求旋转Dnwa dem piral双重定价uricing双成本分派率法Dualat co-aocation mehod, uaate mto倾销Dumpin次优化决策制定yfuntioaleiioakng, Incnruneciion king， suboima deison akig经济订单数量Eonmic orer qunt (EO)经济增长值Eonmic vaue added有效性Effetivees效率Eiie效率差别Efficiency varince, uaevarane努力Efft技术成本Enieeed cost约当产量Eivaet uit事项Evnt预期货币价值Expected onetary value, exected alue经验曲线Expeienerv外部失败成本Externa faiure co设施支持成本Facility-susainng ost工厂间接费用Factor erhad osts有利差别Faorable ariance反馈edback财务主管Fianedirect财务会计Finncial ccunting财务预算Fiaial bue财务筹划模型Fianca anigmodels产成品存货Finished goods ntoy先进先出分步法Firt-in，firs-out (FIF） roess-otng mo固定成本Fixed cost固定间接费用弹性预算差别Fxed veredflexible-budget arance固定间接费用耗费差别ixed oerhdsendn varnc弹性预算Flexiblebudet弹性预算差别Fxil-budge vrianc产品所有成本Full csts f the pouct目的一致性Goalcngruence毛利率Gross mainprcetg增长构成Growthcompoen高下法High-l mehod同质的成本库Hmoenou cost pol基本报酬率Hrdl rate混合成本核算系统Hrd csng tem空置时间Idle tm假设成本Imputedcosts增量成本ncmetalcos增量成本分派法Incmetal otaloct mthod增量收入Iementl en增量收入分派法Inreml rvnue-llocationmethod增量单位时间学习模型Incrmntal unittmelningmdl自变量Inependent vaabe成本对象的间接成本Indirec coss o a ot oct间接成本分派率Idirect-cot ate间接制导致本Idiretmanfatung cots工业工程法nutriaenieig etod,Work-measurement metod通货膨胀Inflatio价格差别Input-prce vaance， pricearnce, re varinc内制suing检查点Inspetio pint管理睬计师协会Intittof Management countans交互式控制系统Iteracive control systems截距项Iner中间产品Iermateproct内部失败成本nern failure cost内含报酬率法tena rae-ofretun (IR) etho产品存货成本Inntrible costs存货管理nvenory manaemen投资Inestment投资中心Investmenceter批次Job分批成本记录o-cos cord， ocot shet分批法Job-ostngsstem联合成本Joint cos联产品Jont products即时制生产Justintme (JIT) producion, lanprducio即时制采购st-intime (JIT） urhang改善法预算aiz bdgeting人工时间记录Lor-tme record学习曲线earingcuv生命周期预算Lfe-cclebugtng生命周期成本法Lif-cle costing业务管理Lie mange线形成本函数Linar cost ncn线性规划Lierprammig主产品Maproduc自产/外购决策Make-or-budcsins管理睬计Manemen aoutng例外管理anageentb exceptin管理控制系统anagemetcntrl ytem制造单元Manufacuingcell生产周期时间Manfacur cyle ie,Manutuing led time分派的制造费用Manufacturing overead loatd， Mnufacturinerhea ped制造类公司Mnuacturin-setor copaies安全边际Mariof saety市场营销arktng市场分额差别Mrket-shae variance市场规模差别ark-i variane全面预算Masterbudgt全面预算生产能力运用Maste-budgtcapatyutiliaton材料需求规划Materials equiemet lannin用料单Materals-rqisiton cod商业类公司Mrhanisig-etor cmaie混合成本M cost,emiiablecost道德风险Moal hazrd动机oivan多重共线性Mulillineaity多变量回归Mulplergresio净利润Ne ice净现值法et peset vale (NP) metho净可实现值法e ralizable vale （NPV）method名义回报率Nominl ate ofretur非线性成本函数Nnlinearcotfnction非价值增长成本Nonvaue-aded cos正常生产能力运用Normal aacityutiizai正常成本法orma oting正常毁损Nrmalsoila目的函数Objectiefncon准时体现On-tim perfomanc一次性特殊订单One-tme-only seal oder经营预算Operatig budg营业部门Opeati emt营业利润Optin io经营杠杆Opating lerae经营Opern经营成本核算系统Operationcsting ystem机会成本portuitycst资本机会成本Opprnity cstof capitl采购订单成本Orderin cts组织架构Organtiotructe成果ucmes产出单位成本Oupu uit-level cost外部采购Outsoucin分派过多的间接成本verasorbd indrec cts,Oerappiedinirec cst,oveallotedideccost加班奖金vrtimepremiu帕累托图aeto Dira局部生产力Prial produit回收期法Paback mtho最大负荷定价eak-lad pricing完全竞争市场Perecly cmpetitive makt期间成本eriod cost实物计量法hys measemethod筹划lin现实的生产能力Pai apacity掠夺性定价Predaorypricng避免成本Prevnocosts转入成本Pevius department cost,transfered-in cts价格折扣rie dicot区别定价Prcedicrmnati价格恢复构成Price-rcry componet重要成本Pime cost预测报表ro forma statmets概率Proabiity概率分布oailydstribuion问题解决Pm ovig分步成本核算系统rocesssng e产品Pduc产品成本Producost产品成本互补Podtostcrossusidzaion产品差别化Prductdifeetiation产品生命周期Poductlfecyl产品组合决策roduc ix decision成本高计的产品Prouctoveostng产品支持成本Produt-sustining ots成本少计的产品Poduct udercostn生产rouction生产部门Poductn dpartmnt生产量水平Prouco-denomitor lvl生产力Pdciviy生产力构成Prdutty comonent利润中心Profite按比例分派Prration采购订单提前量chasi-ordrea tme采购成本Prcasn costPV图Pgrah定性因素Qulitative ftor质量Qaity定量因素Quntiie factos真实回报率Rrte fretu交互分派法Rcproal allocanmthd, reiroal meod业务流程再造eengineerng精练化成本系统Refined costin syte回归分析Regression aalysis有关成本elevntcss有关范畴Relvatrnge有关收入Rant reven再订购点Reopoin规定的回报率qued ate o eturn研发Rsh an developen剩余收益idualincome剩余项Reidltrm责任会计Resonsblty accontin责任中心epnsiility cntr投资报酬率Reur o invetment收入分派eullocatio收入中心Revenue centr收入动因Revene divr收入对象Revn bect收入Reenes返工ewok合适规模Rightsiig安全库存Saety ock销售组合Sales ix销售组合差别Saes mx varice销售数量差别Sle-qunty varin分离点销售价值法les alue a spitff etho销售数额差别Saes-volue vriane业务记录Srkeei废料Scrap销售价格差别lingiceariance敏感性分析ensitivity anayi可分离成本Separle cos阶梯法Sequenta lcion metho, step-don allocion metd, step-down methd顺序追溯Seutaltacig服务部门Sevic deprtmet,suportingdearme服务类公司Sece-ector companies服务支持成本Sevice-sustainnoss单变量回归Sle egession单一成本分派率法sige-rt os-loaion meth, igerat metod斜率系数lpcoefficint原始凭证ourcedocment设定分析Seificaion anals分离点plitoffoit毁损Splage人事管理Staf anagmen单一种体成本分派法Stand-al ost-llocatio meth单一种体收入分派法Stad-aloe reeneallcation metho原则Staard原则成本Stanarcost原则成本法anardcsi估计系数原则差Standad rror of the estiatin coeffice原则投入Stanard input原则价格Standard prie静态预算Sttic budt静态预算差别Sticbudge vaiane阶梯式成本函数Step cost functin脱销成本Stou css战略成本管理trategi cs manaeent战略trategy沉没成本Sun csts超级变动成本法Sur-vaiable costin， throghptcotng供应链Suply chin单位目的成本Tge cst rt单位目的营业利润Trgt peraing inom pr nt目的价格Targe pre目的投资回报率aget rate ofero instet理论生产能力Theoretial capacit约束理论Theor o constraints物料奉献Throughpu ctribtion时间动因Timeriver货币时间价值Timevlue ofmoy全要素生产力Total fco pdctt (TP)所有间接费用差别Total-verhad variance转移价格Trnsfer rice触发点Trige pot不拟定性Uncrtinty分派局限性的间接成本ndrabsrbed indietcsts, underapied inirectcos， neralloted indire cst不利差别nfavoal vrance单位成本Unt co未用生产能力Unse capaciy价值增长成本Value-ade t价值链Value chain价值工程le egieeri变动成本Variab cost变动成本法aral costing变动间接费用效率差别Vaibeoverheadffiien vranc变动间接费用弹性预算差别ariable erhea fleible-dget vaiane变动间接费用耗费差别Varl ovehead spenng ariance差别Variance加权平均的分步法ighted-aeragerocescosinethd在产品存货ok-i-proessinventory 在产品k-i-prcss