2019管理会计与报告词汇表

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See accounting information systems 会计信息系统allocation base 分摊基础allocation of service department costs 服务部门成本分摊allocation rate, fixed overhead cost 固定间接成本的分摊率allocation rate ,variable overhead cost 变动间接成本的分摊率allocation, direct method 直接法分摊allocation, reciprocal method 交叉分摊法allowance method 备抵法allocation, step-down method 按步向下分摊法amortization 摊销analysis of variation 差异分析analysis of variation, mix and yiels variances 差异分析，组合和产出差异analysis of variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysis of variation, spending and efficiency variances for variable and fixed overhead 变动和固定制造费用的费用与效率差异分析analysis of variation, sales mix variance 销售组合差异分析annual report 年报application software packages 软件包的应用artificial intelligence 人工智能assets 资产assurance services 保险服务attestation engagement 证明业务audit 审计audit, compliance 合规性审计audit，operational 营运升级authoritative budget(top-down budget) 权威式（自上而下）预算法authoritative standard(cost) 权威式标准（成本）automated clearing house(ACH) 自动清算系统B back flush costing 及时制造后推成本法balance sheet components 资产负债表要素balance sheet, Pro forma 迷你资产负债表balanced scorecard, example 平衡记分卡例子balanced scorecard, implementing the 平衡记分卡的实施batch processing 批量处理benchmarking 标杆分析benefits, tangible and intangible 有形和无形收益board of directors 董事会bond terminology 债券术语bond types 债券种类book value method 账面价值法browser(Web) software 浏览器软件budget balance sheet 预算资产负债表budget committee 预算委员会budget coordinator 预算协调员budget cycle 预算周期budget negotiation 预算商议budget participants 预算参与者budget period 预算期budget process 预算流程budget proposal 预算提案budget review and approval 预算检查与批准budget revision 预算修正budget slack 预算松弛budget systems 预算制度budget, authoritative (top-down) 权威式（自上而下）预算budget, capital 资本预算budget, cash 现金预算budget, combined 预算合并budget, cost of goods sold 产品销售成本预算budget, definition of 预算的定义budget, direct labor 直接人工预算budget direct materials 直接材料预算budget employee benefits 员工福利预算budget, financial 财务预算budget, fixable 弹性预算budget, incremental 增量预算budget, operating 营业预算budget, overhead 间接费用预算budget, participative 参与式预算budget, production 生产预算budget, sales 销售预算budget, selling and administrative expense 销售与管理费用预算budget static 静态预算budgetary control 预算控制budgeting 预算编制budgeting process experts 预算流程专家budgeting steps 预算步骤budgeting, characteristics of successful 成功的预算流程特征budgeting, flexible 弹性预算budgets, continuous 连续预算budgets, financial 财务预算budgets, kaizen 包涵改善内容的预算budgets, project 项目预算budgets, strategy and planning 战略与计划预算budgets, zero-based 零基预算business network 商业网络business functions, support 企业功能，支持business information systems (BIS) 企业信息系统business intelligence 商业情报business unit profitability analysis 部门盈利能力分析business-to-business(B2B)e-commerce 企对企商务by-products 副产品Ccapacity 产能capacity utilizations, master budget 产能利用率总预算capacity utilization, normal 正常产能利用率capacity, practical 实际产能capacity, theoretical 理论产能capital lease 资本租赁capital lease obligation 资本租赁债务capital stock 股本carrying cost 持有成本cash 现金cash budget 现金预算cash disbursements 现金支付cash disbursements (outflows) 现金支付cash discounts 现金折扣cash excess 超额现金cash flow return on investment（CEROI） 投资活动产生的现金流量cash flows from operating activities 经营活动产生的现金流量cash receipts(inflows) 现金收入（流入）cause-and-effect diagram 因果图center, cost 成本中心center, investment 投资中心center, profit 利润中心center, revenue 收入中心client/server model 客户端/服务器系统，客户伺服器combined budget 合并预算combined financial statement 合并财务报表committed (sunk) 契约承约（沉没）成本committed cost 契约承约成本common cost 共同成本common cost allocation 共同成本分配compensation balance 补偿余额completed-contract method 合同完工法complexity 复杂性compliance audit 合规性审计comprehensive income 全面收益comprehensive income information 全面收益信息computer network system 计算机网络系统concurrent engineering(CE) 并行工程conformance 符合conservatism 稳健性consigned goods 寄销货物consolidated financial statement 合并资产负债表contingencies 或有事项contingent liability 或有负债continuous budget 连续预算contribution margin 边际贡献contribution reporting 贡献报告control charts 控制图表control, budgetary 预算控制controllable cost 可控成本controllable profit 可控利润conversion cost 转换成本corporate capital(stockholders equity) 公司资本（股东权益）cost accounting term 成本会计术语cost accumulation 成本归集cost allocation 成本分摊cost assignment 成本分配cost center 成本中心cost driver (allocation base) 成本动因（分摊基础）cost drivers, activity-based 作业成本动因cost drivers, executional 执行性成本动因cost drivers, structural 结构性成本动因cost drivers, volume-based 数量成本动因cost flow assumptions 成本流转假设cost flow, process costing 分步成本法的成本流转cost flows in manufacturing companies 制造业成本流转cost flows in merchandising and service companies 商业和服务业成本流转cost management 成本管理cost object 成本对象cost of goods available for sale or use 可供出售或使用的商品的成本cost of goods sold 产品销售成本cost of goods sold budget 产品销售成本预算cost of quality(COQ)analysis 质量成本分析cost pool成本归集cost recovery method 成本回收法cost standards 成本标准cost standards, authoritative 权威式成本标准cost standards, currently attainable当前可实现的标准cost standards, ideal 理想成本标准cost standards, participative 参与式成本标准cost, actual 实际成本cost, carrying 持有成本cost, committed (sunk) 承约（沉没）成本cost, controllable 可控成本cost, conversion 转换成本cost, definition of 成本定义cost, differential 成本差异cost, direct 直接成本cost, fixed 固定成本cost, indirect间接成本cost, indirect labor间接人工成本cost indirect materials间接材料成本cost nocommitted(flexible)非承约（弹性）成本cost noncontrollable不可控制成本cost opportunity机会成本cost period期间成本cost prime 主要成本cost product产品成本cost step成本步骤cost total(mixed)总成本（混合成本）cost variable变动成本cost-benefit analysis成本收益分析cost-benefit ratio 成本收益率cost-benefit relationship成本收益关系costing (actual, normal, standard)实际成本，正常成本，标准成本costing, job order分批成本法costing, process分步成本法costs成本costs, allocation of service department服务部门成本归集costs, historical data for determining用于确定成本的历史数据critical success, factors关键性成功因素currency restrictions货币限制current liabilities流动负债current maturities of long-term debt 本年到期的长期负债currently attainable standard (cost)当前可实现的标准customer acquisition获得客户customer outcome measures顾客成果指标customer profitability analysis客户盈利能力分析customer retention客户保留customer satisfaction客户满意度customization, application software packages定制应用软件包customs charges and tariffs关税税费及税率Ddata definition language (DDL) 数据定义语言data design (systems) 数据设计（系统）data dictionary数据字典data manipulation language (DML)数据操作语言data mining数据挖掘data warehouse数据仓库database数据库database management system (DBMS)数据库管理系统database management system (DBMS) types数据管理系统种类data-driven decision support system数据决策支持系统debt security债务证券decision support system (DSS)决策支持系统declining balance method余额递减折旧法deductible amount可扣减额deferred tax递延税款deferred tax liability递延所得税负债departmental overhead rate部门间接成本分摊率depletion折耗depletion accounting 折耗会计deposit method收现营收认列法depreciation折旧derivative衍生金融产品differential cost差量成本digital subscriber line (DSL) 数字用户线direct cost直接成本direct cost (variable costing)直接成本法（变动成本法）direct cutover (conversion/implementation)完全切换（转换/实施direct financing lease直接融资租赁direct labor budget直接人工预算direct labor, standard costs for 直接人工标准成本direct materials budget直接材料预算direct materials inventory直接材料存货direct material, standard costs for直接材料标准成本direct method直接法direct profit直接利润direct write-off method直接冲销法discontinues operation停止经营discretionary cost 酌定成本，任意成本distributed processing分散式处理dividends股利dividends payable应付股利dividends, cash 现金股利dividends, cumulative累计股利dividends, liquidating清算股利dividends, property实物财产股利dividends, scrip 票据股利dividends, stock 股票股利dollar-value LIFO 金额数据后进先出法DuPont method, profitability analysis 杜邦盈利能力分析Eeconomic entity 经济实体economic value added (EVA) 经济附加值EDGAR database EDGAR数据库effectiveness效果efficiency效果efficiency variance效率差异Electronic Data Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronic data interchange (EDI)电子数据交换electronic funds transfer (EFT)电子资金转帐Elements of Financial Statements 财务报表要素employee benefits budget员工福利名预算employee stock ownership plan (ESOP)员工持股计划enterprise resource planning (ERP) system 企业资源计划（ERP）系统enterprise resources planning (ERP)企业资源计划（ERP）entity-relationship (E-R) diagram实体关系图equity (net assets)权益（净资产）equity method accounting权益法会计equity share (stock) options股票期权equivalent unit (EU)约当产量executional cost drivers执行成本动因executive support systems (ESS)高级管理人员支持系统expenses费用expert system专家系统，电子智慧系统expropriation征用Extensible Markup Language (XML)可扩展标识语言extraordinary item非常项目Ffactoring 应收账款代理fat client (application)原客户端favorable variance有利差异financial budget财务预算financial productivity财务生产力financial reporting resources财务报告资源financial reports, segmented external对外财务报告financial statement footnotes of disclosures财务报表辅助或披露financial statement limitations财务报表限制financial statement user, internal and external财务报表内部和外部使用者financial statement, pro forma模拟财务报表financial statements for a manufacturing company 制造企业财务报表financing融资finished goods (FG) inventory 产成品存货First-in, first-out (FIFO) costing method先进先出成本法first, first-out (FIFO) method先进先出法fixed cost固定成本fixed cost, committed 已承担固定成本fixed cost, discretionary 酌定固定成本fixed overhead costs 固定间接成本fixed overhead variance 固定间接费用差异flexible budget 弹性预算flexible budget variance 弹性预算差异flexible budgeting 弹性预算full cost (absorption) model 完全（吸收）成本模式full costing (absorption costing)完全（吸收）成本法full disclosure充分披露full disclosure principle充分披露原则functional currency功能货币fuzzy logic模糊逻辑Ggain contingencies或有利得gains利得gap analysis差距分析generally accepted auditing standards (GAAS)公认审计准则goals, budgets and预算目标going concern连续经营的企业goods in transit在途商业goods, consigned寄销商品goodwill商誉gross profit (constant gross margin percentage) method毛利法group and composite methods分类和综合法Hhierarchical database management system (DBMS) 分级数据库管理系统histogram直接图表historical cost 历史成本historical data for determining costs决定成本的历史数据Hypertext Markup Language (HTML)超文本标识语言Iideal standards (cost)理想标准if-converted method如果转换法impairment, in value价值损失imputed interest rate应计利率income statement preparation损益表编制income statement, multiple-step多步式损益表income statement, pro forma模拟损益表income statement, single-step单步式损益表income净收益incremental budget 增量预算incremental cost allocation method 增量成本分配法indirect cost间接成本indirect labor cost间接人工成本information systems, management-level管理层信息系统information systems, strategic-level战略信息系统innovation创新Insider Trading and Securities Fraud Enforcement Act of 年内部人交易与证券欺诈执行法案Insider Trading Sanctions Act of 年的内部交易制裁法案installment sales method分期付款销售法intangible assets无形资产intangibles, artistic艺术品无形资产intangibles, contract合同无形资产intangibles, customer客户无形资产intangibles, marketing营销无形资产intangibles, technological技术性无形资产integrated disclosure整合披露interest-bearing note计息票据intermediate product中间产品Internet互联网Internet backbone骨干网internet Protocol (IP)互联网协议intranet内联网inventoriable cost产品成本inventory存货inventory accounts, manufacturing company制造企业存货帐户inventory errors存货误差inventory levels, determining in process costing分步成本法的存货水平inventory system盘存制度inventory system, periodic定期盘存制inventory system, perpetual永续盘存制inventory valuation存货定价inventory, beginning期初存货inventory, direct materials直接材料存货inventory, finished goods (FG)产成品存货inventory, work-in-process (WIP)半成品库存investment center投资中心involuntary conversion强制性交换Jjob order costing分批成本法joint products联产品just-in-time (JIT) system及时制Kkaizen budgets 包含改善内容的预算kaizen budgets, benefits包含改善内容的预算的优点knowledge work systems (KWS)知识工作系统knowledge-level systems知识水平体系Llast-in, first-out(LIFO) method 后进先出法lease租赁leveraged lease杠杆租赁liabilities负债liabilities, current 流动负债life-cycle costing 生命周期成本法LIFO liquidation后进先出清算LIFO reserve后进先出储备local area network (LAN)局域网local area network, wireless无线局域网long-term contracts, losses on长期合同损失long-term planning长期计划loss contingencies或有损失losses损失lower of cost or market (LCM) rule成本与市价孰低法Mmainframe computer 主机 management by exception method 例外管理management by objectives (MBO)目标管理management by objective (MBO), benefits目标管理的优点management discussion and analysis (MD&A)管理层论述及分析management information systems (MIS)管理信息系统management-level information systems管理层水平信息系统manufacturing company制造业manufacturing company, accounting for cost flows in a 制造业成本流转会计manufacturing company, cost flows in a 制造业成本流转manufacturing company, financial statements for a 制造业财务报表market expectations 市场预期market price model市场定价模型market share 市场份额market value 市值market value added (MVA) 市场附加值marketable securities 有价证券master budget 总预算master budget capacity utilization 产能利用率总预算master budget, components总预算要素matching 配比materiality重要性materials resources planning (MRP) 物质资源计划merchandising company 商品企业model-driven decision support system 模型决策支持系统multiple-step income statement 多步式损益表Nnegotiated price model 协议价格模型net income 净利net marketplace 纯市场net realizable value (NRV) 可变现净net realizable value (NRV) for trade receivables应收货款可变现净值net realizable value (NRV) method可变现净值法network operating system (NOS)网络操作系统network topology局域网network, computer计算机网络neural network神经系统nominal unit of money名义货币单位noncommitted (flexible) cost未承担（弹性）成本noncontrollable cost不可控成本nonmonetary assets, exchanges of 非货币性资产交易nontrade receivables非贸易应收账款normal capacity utilization 正常产能利用率normal costing正常成本计算notes payable应付票据Oobject-oriented database management system (OODBMS) 面向对象的数据库管理系统off-balance-sheet financing 资产负债表表外融资office systems办公系统online (real-time) processing 在线（实时）处理online analytical processing (OLAP)在线分析处理online transaction processing (OLAP)在线交易处理operating budget 营运预算operating lease 经营性租赁operating segment, reporting 营运部门报告operation costing 营运成本operational audit 营运审计operational productivity营运生产力operational-level information systems 营运水平信息系统operations 营运operations and performance goals 营运与业绩目标opportunity cost机会成本overhead间接费用overhead budget间接费用预算overhead rate, departmental部门间接费用分摊率overhead rate, plant-wide工厂范围内间接费用分摊率Ppacket, data 数据包paid-in capital (contributed capital)实缴资本par value stock面值股parallel strategy (conversion/implementation)平行战略（转换/实施）Pareto diagram帕累托图partial productivity部分生产力participative budget (bottom-up or serf-imposed budget)参与式预算法participative standards (cost)参与式标准（成本）pension plan退休金计划pension worksheet退休金计算表performance measurement reports业绩评价报告performance measures, establishing确立业绩指标performance, evaluating绩效评估period cost期间成本periodic inventory system定期盘存制periodicity周期性permanent difference永久性差异perpetual inventory system永续盘存制phased approach (conversion/implementation)阶段法physical measure (units-of-production) method（单位产品）实物计量法pilot study (conversion/implementation)指引性学习plant-wide overhead rate工厂范围内间接费用分摊率Point-to-Point Tunneling Protocol )PPTP)点对点隧道协议post-sale service售后服务practical capacity实际产能preferred stock优先股pretax financial income税前收入price (rate)variance价格（汇率）差异prime cost主要成本pro forma balance sheet模拟资产负债表pro forma financial statement模拟财务报表pro forma income statement模拟损益表pro forma schedule of cash disbursements模拟现金支付明细表pro forma schedule of cash receipts模拟现金收入明细表pro forma statement模拟报表process costing分步成本法process costing benefits and limitations分步成本法的优点与局限性process costing cost flow分步成本法process design (systems)流程设计（系统）process experts, budgeting预算流程专家