中英文对照专业名词财务成本管理版

1、迎PARTIFundamentalstoFinancialManagement第一部分财务管理导论SectionIFundamentalstoFinancialManagement第一管理概括1.profitmaximization*利最大化1-1EPSmaximization*每股利润最大化【解】EPS,earningspershare每股利润1-2Maximizationofshareholderswealth*股富最大化e.g.Shareholderwealthmaximizationisafundamentalprincipleoffinancialmanagement.Infinan

2、cialmanagementweassumethattheobjectiveofthebusinessistomaximizeshareholderwealth.Thisisnotnecessarilythesameasmaximizingprofit.【解】（1）maximization,m?ksimaizei?nn.最大化，极大化（2）minimization,minimaizei?n,-miz-n.最小化（3）maximizem?ks?ma?zv.最大化，取最大，达到最大（4）minimizem?n?ma?zv.最小化（5）minimumn.最小，最小量adj.最小的，最低的（6）max

3、imumn极.大，最大限度，最大批adj.最高的，最多的（7）thesameas和一，与同样学成就回【】股富最大化是管理的基来源。在管理中我假定企的目就是股富最大化。目与利最大化不必定同样。2.Moralm?r(?)lhazardh?z?d道德2-1Adversechoice/selection逆向欢迎阅读2-2Businessethics商业道德2-3Socialresponsibility社会道德【解说】choice与selection辨析choice意为从众多中间选用一个，重视描绘过程。而select（selection）则重申依据某种规则进行精心精选。3.Financialmarket

4、金融市场4.Fixed-incomesecurity固定利润证券4-1Equitysecurity权益证券4-2Derivatived?r?v?t?vsecurity衍生证券【解说】Derived?ra?vv.源于，派生5.Financialintermediary,?nt?mi?d?r?金融中介机构【解说】intermediaryn.中间人，仲裁者，调停者，媒介物adj.中间的6.Pensionpen?(?)nfund养老基金7.Moneymarket钱币市场7-1Capitalmarket资本市场7-2Debtmarket债务市场7-3Equitymarket股权市场8.Primarypr

5、a?m(?)r?market一级市场8-1Secondarysek(?)nd(?)r?market二级市场【解说】公司战略中价值链有关系（1）Primaryactivities基本活动（2）Secondaryactivities协助活动9.Floortradingmarket场内市场9-1OTCmarket场外市场欢迎阅读【解说】OTC,overthecounter场外交易，非处方药欢迎阅读SectionIIAnalysisofFinancialStatements*第二节财务报表剖析*10.Stakeholder*n.利益有关方10-1Equityinvestorn.股权投资人10-2Cre

6、ditorkred?t?n.债权人10-3Managerm?n?d?n.经理人员10-4Suppliers?pla?n.供给商客户10-5Governmentg?v(?)n,m(?)nt;g?v?m(?)ntn.政府10-6Customerk?st?m?n.客户11.CPA,certifiedpublicaccountant注册会计师12.Limitationl?m?te?(?)nn.限制性13.Financialratioanalysis*财务比率剖析14.Short-termsolvency*短期偿债能力15.Workingcapital*运营资本15-1Workingcapital=cu

7、rrentassetscurrentliabilities*运营资本=流动财富流动欠债16.Currentratio*流动比率16-1Currentratio=*流动比率=17.Quickratio/acidtestratio*速动比率17-1Quickratio=*速度比率=18.Cashratio*现金比率18-1Cashratio=*现金比率=e.g.Thecashratioisamoreconservativeliquiditymeasurethanthecurrentorquickratio.Thecashratioistooconservativetoaccuratelyrefle

8、ctafirms迎liquiditypositionbecauseitassumesthatfirmscanfundtheircurrentliabilitieswithonlycashandmarketablesecurities.【】流比率或速比率而言，金比率是更为守旧的流性指。但金比率于守旧，常常不可以精准的反应公司的流性情况，主假如因比率假定公司只好依赖金和有价券来其流行融。【解】tooto句型太以致于不可以19.Cashflowratio*金流量比率19-1Cashflowratio=*金流量比率=20.Long-termsolvency*期能力【解】Solvencys?lv?ns?

9、n.付能力，清能力Insolvency?ns?lv(?)ns?n.破，无力，倒21.Debtratio*率21-1Debtratio=*率=22.Debt-to-equityratio/equityratio*比率22-1Equityratio=*比率=23.Equitymultiplier*益乘数23-1Equitymultiplier=*益乘数=24.Debttolong-termcapitalratio*期本率24-1Debttolong-termcapitalratio=*期本率=25.Interestcover*利息保障倍数25-1Interestcover=*欢迎阅读利息保障倍数=

10、26.Cashflowcoverratio*现金流量利息保障倍数26-1Cashflowcoverratio=*现金流量利息保障倍数=27.Cashflow-to-debtratio*现金流量债务比27-1Cashflow-to-debtratio=*现金流量债务比=28.Operatingratio*运营能力比率29.Assetmanagementratio*财富管理比率30.Accountsreceivableturnoverratio*应收账款周转率30-1Accountsreceivableturnoverratio=*应收账款周转率=【解说】Turnovert?n?v?n.营业额，流

11、通量，人员流动（重申离职人员的多寡）31.Inventoryturnoverratio*存货周转率31-1Inventoryturnoverratio=*存货周转率=32.Currentassetsturnoverratio*流动财富周转率32-1Currentassetsturnoverratio=*流动财富周转率=33.Workingcapitalturnoverratio*运营资本周转率33-1Workingcapitalturnoverratio=*运营资本周转率=34.Non-currentassetsturnoverratio*非流动财富周转率34-1Non-currentasse

12、tsturnoverratio=非流动财富周转率=35.Totalassetsturnoverratio*总财富周转率欢迎阅读35-1Totalassetsturnoverratio=*总财富周转率=36.Profitabilityratio*盈余能力比率37.Netprofitmargin*销售净利率37-1Netprofitmargin=*销售净利率=【解说】Marginm?d?nn.边沿，利润，保证金，余裕38.Netprofitontotalassets总财富净利率38-1v.加边于，加旁注于39.ROE,returnonequity*权益酬劳率39-1Netprofitonequit

13、y*权益净利率Netprofitonequity=*权益净利率=Marketvalueratio*市价比率P/Eratio,priceearningsratio*市盈率41-1P/Eratio=*市盈率=e.g.Afirmcanhavenegativeearnings,whichproducesameaninglessP/Eratio.翻译：公司可能会有负的利润，这会使市盈率指标失掉意义。欢迎阅读【解说】Negativeadj.负的，悲观的，否认的，阴性的n.负数，否认v.否认，拒绝Negativeconfirmation悲观函证42.P/Bratio,price-to-bookratio*市

14、净率42-1P/Bratio=or*市净率=或43.P/Sratio,price-to-salesratio*市销率43-1P/Sratio=*市销率=44.Dividendyield*股利利润率44-1Dividendyield=*股利利润率=【解说】yieldji?ldn.产量，利润v.折服，放弃，出产45.Dividendpayout*股利支付率45-1dividendpayout=*股利支付率=46.DuPontAnalysisSystem*杜邦剖析系统46-1Netprofitonequity=xx*权益净利率=46-2improvednetprofitonequity欢迎阅读=)=

15、netprofitonnetoperatingassets+(netprofitonnetoperatingassetsinterestrateaftertax)netfinancialleverage*改良后权益净利率=)=净经营财富净利率+（净经营财富净利率税后利息率）净财务杠杆SectionIIILong-termPlanningandFinancialForecast第三节长久计划与财务展望47.Financialforecasting财务展望【解说】Forecastf?k?stv&n.展望Percentage-of-salesmethod销售百分比法Growthrate增添率49-1

16、Salesgrowthrate销售增添率50.Internalgrowthrate内含增添率51.Sustainablegrowthrate可连续增添率【解说】Sustainables?sten?bladj.可连续的，能够忍耐的，足可支撑的PARTIIFinancialValuation第二部分：财务估价欢迎阅读SectionIFundamentalConceptstoFinancialValuation第一节财务估价的基础观点52.Financialvaluation*财务估价53.Intrinsicvalue*内在价值【解说】Intrinsic?ntr?ns?kadj.固有的，实质的53-

17、1Economicvalue*经济价值53-2Fairmarketvalue*公正市场价值53-3Bookvalue*账面价值53-4Marketvalue*市场价值53-5Liquidationvalue*清理价值Timevalueofmoney*钱币的时间价值Compoundinterest*复利【解说】Compoundk?mpa?ndadj.复合的，混淆的n.化合物，混淆物，复合词v.合成，混淆，和解妥协56.Interestrateforquotationkw?(?)te?(?)n*报价利率【解说】quotationkw?(?)te?(?)nn.报价，引用，引证57.Annuity*?

18、nju?t?n.年金57-1Nominaln?m?n(?)linterestrate*名义利率58.FV,futurevalue/finalvalue*终值59.PV,presentvalue*现值59-1NPV,netpresentvalue*净现值Sinkingfund*偿债基金【解说】Sinks?kv.下沉，低沉（不规则动词，过去式和过去分词均为sunk）Sunkcost淹没成本Perpetuity*永续年金；不行兑换的公司债券Randomevent*随机事件欢迎阅读62-1Discreted?skri?tdistribution*失散型散布62-2Normaldistribution*

19、正态散布【解说】Normaladj.正常的，标准的，正规的n.正常，标准，常态62-3Variance*方差62-4SD,standarddeviationdi?v?e?(?)n*标准差63.Investmentportfolio*投资组合64.Expectedrateofreturn*预期酬劳率65.Correlation*有关性65-1Correlationcoefficient,k?f?(?)nt*有关系数65-2Covariance*协方差65-3Covariancek?ve?r?nsmatrixme?tr?ks*协方差矩阵66.Opportunityset*时机集67.Diversi

20、ficationd?,v?s?f?ke?neffect*分别化效应68.Perfectpositivecorrelation*68-1Perfectnegativecorrelation*完整正有关完整负有关69.CML,capitalmarketline*资本市场线Risk-freeassets*无风险财富Marketequilibrium,i?kw?l?br?m;,ekw?-point*市场平衡点Systematics?st?m?t?krisk*系统风险CAPM,capitalassetpricingmodel*资本财富订价模型SML,securitymarketline*证券市场线75.

21、Betacoefficient*贝塔（）系数SectionIIValuationofBondandShare第二节债券和股票股价76.Bond*b?ndn.债券76-1Bondvaluation*债券估价76-2Parvalue/facevalue*债券面值欢迎阅读76-3Couponrate*债券票面利率【解说】couponku?p?nn.息票，优惠券76-4Maturitydate/expirydate*债券的到期日77.Couponsbond*停息债券77-1Zerocouponbond*零息债券77-2Perpetualbonds*永远债券78.Ordinarysharevaluati

22、on*一般股票的估价79.Openingprice*开盘价79-1Closingprice*收盘价80.Thevalueofzerogrowthshare*零增添股票的价值80-1Thevalueofconstantgrowthshare*固定增添股票的价值【解说】Constantk?nst(?)ntn.常量，恒量adj.不变的，恒定的，常常的Expectedyield*希望利润率SectionIIICostofCapital*第三节资本成本*Costofcapital*资本成本WACC,weightedaveragecostofcapital*加权均匀资本成本Costofordinarysh

23、are*一般股成本85.Risk-freeinterestrate*无风险利率85-1Marketriskpremium*市场风险溢价freemobile【解说】Premiumpri?m?mn.溢价，额外花费，奖金，保险费Discountn.折扣，贴现率，折现率v.贴现，打折扣Atpremium溢价，按溢价issueatpremium溢价刊行Atdiscount按折价，廉价刊行issueatdiscount折价刊行DCFmodel*折现现金流量模型Dividendgrowthmodel*股利增添模型迎Costofdebt*成本Historicalcost*史成本89-1Futurecost*将

24、来成本Committedincome*承利润【解】Commitk?m?tv.承，使担当，犯法，做事91.YTM,yieldtomaturity*到期利润率92.Comparablecompanymethod*可比公司法92-1Riskadjustmentmethod*整法93.Costofdebtaftertax*税后成本94.Profitaftertax*税后利95.Issuingcosts*行成本SectionIVBusinessValuation*第四企价估*Businessvaluation*企价估Entityvalue*体价97-1Equityvalue*股价97-2Goingcon

25、cernvalue*持价97-3Liquidationvalue*清理价98.Valueofnon-controllinginterest(NCI)*少量股价MI99.Dividendcashflowmodel*股利金流量模型99-1Equitycashflowmodel*股金流量模型100.Perpetualgrowthmodel*永增模型100-1Two-phasegrowthmodel*两段增模型100-2Entitycashflowmodel*体金流量模型101.Debtcashflow*金流量102.Entityvalue=forecastperiodvalue+follow-upp

26、eriodvalue*企体价=期价+后期价【解】Follow-upf?l?pn.跟，后行adj.后的，增的欢迎阅读Relativevaluemethod*相对价值法【解说】Relativerel?t?vadj.相对的，有关系的，成比率n.亲戚，103-1Multipliervaluationmethod*乘数估值法【解说】Multiplierm?lt?pla?n.乘数104.Priceearningsratiomodel(P/Eratio)*市价/净利润比率模型（市盈率）104-1Price-to-bookratiomodel(P/Bratio)*市价/净财富比率模型（市净率）104-2Pri

27、ce-to-salesratio(P/Sratio,alsocalledincomemultiplier)*市价/收入比率模型（收入乘数）PARTIIILong-termInvestment长久投资SectionICapitalBudgeting资本估算Capitalbudgeting*资本估算DCFmethod,discountedcashflowmethod*现金流量折现法Cashoutflow*现金流出107-1Cashinflow*现金流入107-2Netcashflow*现金净流量108.Relevantcost*有关成本108-1Irrelevantcost非有关成本108-2su

28、nkcost淹没成本Opportunitycost*时机成本fixedassetsreplacement固定财富更新Averageannualcostofnon-currentassets固定财富的均匀年景本Depreciationallowedfortax折旧抵税NPVmethod*净现值法113-1IRR,Internalrateofreturn*内含酬劳率法欢迎阅读113-3ARR,accountingrateofreturn会计酬劳率法114.Mutuallymjut?u?liexclusive?ksklu?s?v;ek-projects*互斥项目e.g.Whencomparedtot

29、heNPV,eachoftheotherprofitabilitymeasureshasseriousflaws,especiallywhenevaluatingmutuallyexclusiveprojects.【译】与净现值法对比，其余的盈余性计量方法均有严重的缺点，特别是在评估互斥项目时。【解说】Flawfl?n.弊端，瑕疵115.EAC,equivalentannualcosts*等额年金法116.Capitalrationing*资本拘束，资本限额【解说】rationn.定量，定额，理性，配给量v.配给，定量供给117.Specificrisktoproject/project-sp

30、ecificrisk*项目特有风险Adjustedcashflow调整现金流量Riskadjusteddiscountratemethod*风险调整折现率法Degearingofcomparablecompany*卸载可比公司财务杠杆120-1Regearingoftargetcompany*加载目标公司财务杠杆【解说】De-前缀，意为“除掉，撤消，走开”Gearg?r?n.齿轮，传动装置v.搭上齿轮，合适121.Sensitivitysens?t?v?t?analysis敏感性剖析121-1Maximinm?ks?m?nmethod最大最小法121-2Scenarios?n?r?analys

31、is情形剖析122.Normalcondition基准情形123.simulationanalysisSectionIIOptionValuation期权估价124.Option?p?(?)nn.期权125.Underlyingassets标的财富欢迎阅读Calloption看涨期权Exerciseprice/strikeprice行权价Americanoption美式期权Premium期权金Tradedoption在交易所买卖的期权OTCoption场外期权Optionvalue期权价值Binomialba?n?m?lmodel二叉树模型Black-Scholesoptionpricingm

32、odel布莱克-斯科尔斯期权订价模型Realoptions实物期权135-1Optionstodelay/defer延缓期权135-2Optionstoswitch/redeploy变换期权135-3Optionstoexpand/contract扩充期权135-4Optionstoabandon?b?nd(?)n放弃期权PARTIVLong-termFinancing长久筹资SectionICapitalStructure资本构造136.Capitalstructure*资本构造137.Long-termfinancing*长久筹资Operatingleverage*经营杠杆EBIT,ear

33、ningsbeforeinterestsandtaxes*息前税前利润140.Financialleverageli?v(?)r?d?;lev(?)r?d?*财务杠杆141.DTL,degreeoftotalleverage*总杠杆系数142.Financialstructure*财务构造Homogeneous*,h?m?(?)d?i?n?s;-d?en-adj.同类的，同质的，同种的，均匀的Perfectcapitalmarket*完满资本市场MMtheory*MM理论146.Trade-offtheory*衡量理论147.Financialdistress*财务窘境欢迎阅读【解说】Trad

34、e-offtreid?f,-?:fn.互换，衡量，弃取Distressn.危难，不幸，贫穷v.使沉痛，使贫穷Agencytheory*代理理论Assetsubstitutionproblem*财富代替问题Peckingordertheory*有序融资理论151.IndifferentpointtoEPS*每股利润无差异点法【解说】Indifferent?nd?f(?)r(?)ntadj.不闻不问的,没关紧急的,中立的SectionIIDividendDistribution股利分派152.Dividenddistribution*股利分派Legalreserve*法定公积金Dividend*d

35、?v?dendn.股利Announcementdate股利宣布日155-1Recorddate*股权登记日155-2ex-dividenddate*除息日156.Cashdividend*现金股利156-1Propertydividend*财富股利156-2Liabilitydividend*欠债股利156-3Scripdividend*单据股利（以本公司期票notes发给的股利，是一种liabilitydividend）【解说】scripskr?pn.暂时凭据，暂时股票，纸条，纸片Dividendtheory*股利理论Taxdifferencetheory*税差理论159.Clientele

36、effecttheory*客户效应理论【解说】clientele,kli?nteln.客户，老顾主，诉讼拜托人欢迎阅读160.Signalingsin?li?theory*信号理论161.Dividenddistributionpolicy161-1Residualr?z?dj?ldividendpolicy*节余股利政策161-2Constantorsustainablegrowthdividendpolicy*固定或连续增添股利政策161-3Constantdividendpayoutratio*固定股利支付率政策161-4Lowregularplusspeciallydesignated

37、dividends*低正常股利加额外股利政策【解说】Designatedez?gne?tv.指定，指派，标出adj.指定的，选定的sharedividend*股票股利sharesplit*股票切割Sharerepurchase*股票回购SectionIIIOrdinaryshareandlong-termdebtfinancing一般股和长久欠债筹资Ordinaryshare*一般股Registeredshare记名股166-1Bearershare*不记名股【解说】Bearerbe?r?n.出票人，拥有人167.Sharewithfacevalue*面值股票saleoncommission*

38、拜托销售Underwrite*?nd?ra?t;?nd?ra?tv.承购包销Salesbyproxy*代销【解说】Proxypr?ks?n.代理人，拜托书，代用品171.Netvalueofassetsmethod*财富净值法（又称为净财富倍率法）172.Overthecountermarket(OTCmarket)*店头市场173.Seasonedequityoffering*股权再融资174.Financingbyissuingnewshares*增发新股融资欢迎阅读Rightissue*附权刊行；配股Generalprotectiveprovisions*一般性保护条款Long-term

39、bond*长久债券Registeredbond*记名债券Convertiblebond*可变换债券Mortgagem?g?d?bond*抵押债券Realestatemortgagebond*不动产抵押债券【解说】Realestate?ste?t;e-不动产，房地产Propertypr?p?t?n.财富，所有权，属性Equipmentmortgagebond*设施抵押债券Realestatemortgagebond*不动产抵押债券Debentured?bent?bonds*信誉债券Corporatebond*公司债券【解说】Debenture和bond辨析Debenture往常指信誉债券，而bo

40、nd指有风险缓释物的债券。186.participatingp:tisipeiti?corporatebond*参加公司债券187.Fixedinterestratebond*固定利率债券187-1Floatingfl?t?interestratebond*浮动利率债券188.Listedbond/publiclytradedbond*上市债券【解说】Listl?stv.（使）公司（上市）189.Termbond到期一次债券189-1Serialbond/installmentbond*分期债券【解说】Serials?r?ladj.分期偿还的，连续的，连载的Installmentinst?:l

41、m?ntn.分期付款，安装，任职欢迎阅读190.Repaymentatmaturity*到期190-1Repaymentinadvance*提早190-2Repaymentinarrears*滞后【解】1）inadvanceadv.先，提早（2）advance?dv?nsn.展，前，付款adj.先的，先行的v.付，将提前3）inarrears拖欠，迟延4）arrears?r?zn.拖欠，待达成的事，付欠款SectionIVOtherlong-termfinancing其余长久筹资Warrants*w?:r?ntsn.股Convertible*k?nv?t?b(?)ladj.可的Callprov

42、ision*回条款194.Callprovision*回条款194-1Putprovision*回售条款e.g.Somebondshaveaputprovision,whichgivesthebondholdertherighttosellthebondbacktotheissuerattheputpriceoncertaindatesbeforematurity.【】一些券含有回售条款，条款予券拥有者在券到期日前以回售价钱将券回行人的利。【解】putprice回售价钱195.Mandatorym?nd?t(?)r?conversionprovision*制性条款PARTVWorkingCap

43、italManagement运营资本管理196.Moderatem?d(?)r?tcurrentassetsinvestingpolicy*适中的流投政策【解】Moderateadj.适量的，中等的，健的196-1Relaxedcurrentassetsinvestingpolicy*松的流投政策欢迎阅读196-2Constrictivek?nstriktivcurrentassetsinvestingpolicy*收缩的流动财富投资政策【解说】Constrictivek?nstriktivadj.收缩的，压缩性的，束紧的197.Speculativespekj?l?t?vmotive*投灵活

44、机197-2Precautionarypr?k?n,?rimotive*预防动机198.Negotiablen?g?b(?)l;-?-securities*有价证券Float*fl?tn.浮游量，浮差Acceleratecollections*加快收款200-1Delayedpaymentforpayables*推延对付账款的支付201.Inventory*?nv(?)nt(?)r?n.存货201-1Receivables*risi:v?blzn.应收账款201-2Payables*pe?b(?)lzn.对付账款EOQ,economicorderquantity*经济订购量Management

45、cost*管理成本Shortagecost*欠缺成本Baumolcashmanagementmodel*鲍莫尔现金管理模型（存货模式）205-1Miller-Orrcashmanagementmodel*米勒-欧尔现金管理模型（随机模式）206.Creditpolicy*信誉政策206-1Creditterm*信誉条件206-2Creditperiod*信誉时期207.5Csystem*5C系统207-1Character*k?r?kt?n.质量207-2Capacity*k?p?s?t?n.能力207-3Capital*k?p?t(?)ln.资本欢迎阅读207-4Collateral*k?l

46、?t(?)r(?)ln.抵押207-5Condition*k?nd?(?)nn.条件208.Acquisitioncost获得成本208-2Procuringcost*购买成本【解说】procurepr?kj?v.获取，获得，采买209.Orderleadtime*订货提早期210.Successives?kses?vsupplyandusingofinventory*存货陆续供给和使用211.Bufferinventory*保险贮备【解说】bufferb?f?n.&v.缓冲Reorderlevel*从头订货水平Matchingfinancingpolicy配合型筹资政策213-1Aggres

47、sivefinancingpolicy*激进型筹资政策213-2Conservativefinancingpolicy*守旧型筹资政策【解说】（1）aggressive?gres?vadj.有进步心的，侵略性的，好斗的（2）conservativek?ns?v?t?vadj.守旧的n.守旧派214.Tradecredit/businesscredit*商业信誉215.Creditlimit*信贷限额216.Commitmentfee*许诺费217Compensatingbalance*赔偿性余额【解说】compensatingk?mpenseiti?n.增补，修正，抵销adj.赔偿的，修正的P

48、ARTVICostAccounting第六部分红本会计SectionIProductCosting欢迎阅读第一节产品成本的计算218.costk?stn.成本218-1costingk?stn.成本核算productioncost生产成本directmaterial直接资料220-1directlabor直接人工220-2fuelandpower燃料和动力220-3productionoverhead制造花费salesexpenses销售花费generalandadministrativeexpenses管理花费productcost产品成本223-1periodcost时期成本directc

49、ost直接成本224-1indirectcost间接成本costcollectionandallocation成本的归集和分派actualcostingsystem实质成本计算制度226-1standardcostingsystem标准成本计算制度226-2absorption?bz?p?(?)n;-s?p-costingsystem所有成本计算制度226-3marginalm?d?n(?)lcostingsystem改动成本计算制度226-4ABC,activity-basedcostingsystem作业基础成本计算制度227.apportionmentratio分派率228.alloca

50、tion?l?ke?(?)nn.分派229.collectionofsupportingproductionoverheads230.directmethodofallocation直接分派法协助生产花费的归集230-1reciprocalmethodofallocation/repeateddistributionmethod交互分派法【解说】reciprocalr?s?pr?k(?)ladj.相互的，互惠的，倒数的n.倒数，相互起作用的事物231.equivalentunit约当产量【解说】equivalent?kw?v(?)l(?)ntn.等价物，相等物adj.等价的，相等的，赞同义的2

51、32.jointproducts联产品232-1by-productba?,prd?ktn.副产品233.sellingpricemethod233-1physicalunitsmethod售价法实物数目法欢迎阅读jobcosting品种法234-1batchcosting分批法234-2processcosting分步法SectionIIStandardCosting第二节标准成本计算standardcost标准成本standardcostsystem标准成本系统standardcosting标准成本法237-1idealstandardcost理想标准成本237-2attainable?t

52、en?blstandardcost正常标准成本237-3currentstandardcost现行标准成本237-4basicstandardcost基本标准成本（勘误）238.directmaterialtotalvariance直接资料成本差异【解说】varianceve?r?nsn.差异，方差239.directlabortotalvariance直接人工成本差异240.variableoverheadtotalvariance改动制造花费成本差异【解说】overhead?v?hedn.间接花费，常常花费240-1variableoverheadexpenditure?kspend?t?

53、;ek-variance改动制造花费耗资差异241.fixedoverheadtotalvariance固定制造花费差异241-1fixedoverheadexpenditurevariance耗资差异241-2fixedoverheadvolumevariance能量差异241-3fixedoverheadefficiencyvariance效率差异241-4fixedoverheadcapacityk?p?s?t?variance闲置能量差异PARTVIIManagementAccounting第七部分管理睬计SectionICVPAnalysis*第一节本量利剖析*242.costbeh

54、aviorb?hevj?*成天性态242-1fixedcosts*固定成本242-2variablecosts*改动成本242-3mixedcosts*混淆成本242-4semi-variablecosts*半改动成本【解说】欢迎阅读semi-前缀，意为“半，部分地，不完整地”。semiconductor,sem?k?nd?kt?n.半导体semiautomaticsem?,?t?m?t?kadj.半自动的242-5delayedvariablecosts*缓期改动成本242-6steppedcosts*阶梯式成本242-7curvilinear,k?v?l?n?variablecosts*曲

55、线成本243.CVPanalysis,cost-volume-profitanalysis*本量利剖析e.g.Thefollowingunderlyingassumptionswilllimittheprecisionandreliabilityofagivencost-volume-profitanalysis.a）Thebehavioroftotalcostandtotalrevenuehasbeenreliablydeterminedandislinearovertherelevantrange.b）Allcostscanbedividedintofixedandvariableelements.c）Totalfixedcostsremainconstantoverther