成本会计英文术语

1、时磊忖呎 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Accrual acco unting rate of retur n 作业 Activity 作业基础的预算管理Activity-based budgeti 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

2、法Actual costing 调整分配率途径 Adjusted allocatio n-rate approach 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

3、标杆管理 Benchmarking 账面价值Book value 瓶颈 Bottle neck 边界系统 Boundary systems 盈亏平衡点 Breakeven 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Budgeted in direct-cost rate 捆绑产品 Bundled product 业务功能成本 Busin ess fun cti on costs 副产品 Byproducts 资本预算 Capital budgeting 储囤成本 Carrying costs 现金预算Cash

4、budget 因果图 Cause-and-effect diagram 财务管理认证 Certified in financial man 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 atio n 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

5、method 遵循质量 Con forma nee quality 常数 Constant 固定毛利率 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 un it 边际贡献率 Contribution margin percentage 边际

6、贡献比例 Con tributi on margin ratio 控制 Control 控制图 Control chart 可控性 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 ng sta 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

7、-application base 成本归集 Cost assignment 成本收益权衡 Cost-be nefit approach 成本中心Cost 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Cos

8、t 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 Cost-volume-profit (CVP) an alysis 累计平均时间学习模型Cumulative average-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 客户盈禾U分析 Customer-profitability analysis 客户回应

9、时间 Customer-resp onse time 客户服务 Customer service 分权 Decentralization 决策模型 Decision model 决策表 Decision table 经营杠杆水平 Degree of operati ng leverage 分母水平 Denominator level 生产数量差异 Deno mi nator-level varia nee. Output-level overhead varia nee. Product ion-volume varia nee 因变量 Dependent variable 产品或服务设计 D

10、esig 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 cost object 直接生产人工成本Direct manu

11、 facturi ng labor costs 直接材料成本 Direct material costs 直接材料存货 Direct material inventory 直接材料混合差异 Direct material mix varia nee 直接材料产量差异Direct material yield varia 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Downsizin

12、g 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-allocati on method, dual-rate method 倾销 Dumping 次优化决策制定 Dysfu nctio nal decisi on making, Incon grue nt decisi on making, suboptimal 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 Effecti

13、veness 效率 Efficiency 效率差异 Efficiency varianee, usage varianee 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 mon 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 Favora

14、ble 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 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Fixed overhead flexible-budget varia nee 固定间接费用耗费差异

15、Fixed overhead spe 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 margin 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 cost ing system 空置时间Idle

16、 time 假设成本Imputed costs 增量成本 In creme ntal cost 增量成本分配法In creme ntal cost-allocatio n method 增量收入 In creme ntal revenue 增量收入分配法In creme ntal revenu e-allocati on method 增量单位时间学习模型In creme ntal un it-time lear ning model 自变量 Independent variable 成本对象的间接成本In direct costs of a cost object 间接成本分配率In dir

17、ect-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Inflation 价格差异 In put-price varia nee, price varia nee, rate varia nee 内制 Insourcing 检验点 Inspection point 管理会计师协会In stitute of Man ageme nt Acco untants 交互式控制系统In teractive con t

18、rol 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 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 co

19、sts 联产品 Joint products 即时制生产 Just-in-time (JIT) production, lean product ion 即时制采购 Just-in-time (JIT) purchasing 改进法预算 Kaizen budgeting 人工时间记录 Labor-time record 学习曲线 Learning curve 生命周期预算 Life-cycle 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

20、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 cycle time, Manu facturi ng lead time 分配的制造费用 Man ufacturi ng overhead allocated, Manu facturi

21、 ng overhead applied 制造类企业 Manufacturing-sector companies 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-budget capacity utilizati on 材料需求规划 Materials requireme nts pla nning 用料单 Materials-requisition record 商业类企业 Mer

22、chandising-sector companies 时磊忖呎 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 (NPV) method 名义回报率 Nominal rate of return 非线性成本函数 Nonlin ear cost fun ct

23、ion 非价值增加成本 No nvalue-added cost 正常生产能力利用Normal capacity utilizati 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 department 营业利润 Operati ng in come 经营杠杆 Operating leverage 经营 Ope

24、ration 经营成本核算系统 Operati on-costi ng system 机会成本 Opportunity cost 资本机会成本 Opportunity cost of capital 采购订单成本Ordering costs 组织架构 Organization structure 结果 Outcomes 产出单位成本 Output unit-level costs 外部采购Outsourcing 分配过多的间接成本Overabsorbed in direct costs, Overapplied in direct costs, overallocated in direct

25、costs 力口班奖金 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 capacity 掠夺性定价 Predatory pricing 预防成本 Prevention costs 转入成本 Previ

26、ous department costs, tran sferred-i n costs 价格折扣 Price discount 区另 U定价 Price discrim in atio n 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 system 产品 Product 产品成本Product cost 产品成

27、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 Production-denominator level 生产力 Prod

28、uctivity 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 Purchas in g-order lead time 采购成本 Purchasing costs PV 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 method 业务流程再造 Reengin

29、 eeri ng 精练化成本系统 Refined costi ng 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 Responsibility

30、 center 投资报酬率 Return on investment 收入分酉己 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 splitoff method 销售数额差异 Sales-

31、volume 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 c

32、ompanies 服务支持成本 Service-sustaining costs 单变量回归 Simple regression 单一成本分配率法sin gle-rate cost-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 ne cost-allocati on method 单一个体收入分配法Sta nd-alo ne revenu 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 the estimati 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