中英文对照专业名词财务成本管理版

第一部分财务管理导论SectionIFundamentalstoFinancialManagement第一节财务管理概述1.profitmaximization*利润最大化1-1EPSmaximization*每股收益最大化【讲解】EPS,earningspershare每股收益1-2Maximizationofshareholderswealth*股东财富最大化e.g.Shareholderwealthmaximizationisafundamentalprincipleoffinancialmanagement.Infinancialmanagementweassumethattheobjectiveofthebusinessprofit.【讲解】(1)maximization[,mæksimai'zeiʃən]n.最大化，极大化(2)minimization[,minimai'zeiʃən,-mi'z-]n.最小化(3)maximize['mæksɪmaɪz]v.最大化，取……最大值，达到最大值(4)minimize['mɪnɪmaɪz]v.最小化(5)minimumn.最小值，最小量adj.最小的，最低的(6)maximumn.极大，最大限度，最大量adj.最高的，最多的(7)thesameas和……一样，与……相同学习成果回顾实现股东财富最大化。该目标与利润最大化不一定相同。2.Moral['mɒr(ə)l]hazard['hæzəd]道德风险2-1Adversechoice/selection逆向选择ethics2-3Socialresponsibility社会道德【讲解】某种规则进行精心挑选。3.Financialmarket金融市场4.Fixed-incomesecurity固定收益证券4-1Equitysecurity权益证券4-2Derivative[dɪ'rɪvətɪv]security衍生证券【讲解】Derive[dɪ'raɪv]v.源于，派生5.Financialintermediary[,ɪntə'miːdɪərɪ]金融中介机构【讲解】intermediaryn.中间人，仲裁者，调解者，媒介物adj.中间的7.Moneymarket货币市场7-1Capitalmarket资本市场7-2Debtmarket债务市场7-3Equitymarket股权市场8.Primary['praɪm(ə)rɪ]market一级市场8-1Secondary['sek(ə)nd(ə)rɪ]market二级市场【讲解】公司战略中价值链相关联(1)Primaryactivities基本活动(2)Secondaryactivities辅助活动9.Floortradingmarket场内市场9-1OTCmarket场外市场【讲解】OTC,overthecounter场外交易，非处方药SectionIIAnalysisofFinancialStatements*第二节财务报表分析*10.Stakeholder*n.利益相关方10-1Equityinvestorn.股权投资人10-2Creditor['kredɪtə]n.债权人10-3Manager['mænɪdʒə]n.经理人员10-4Supplier[sə'plaɪɚ]n.供应商客户10-5Government['gʌv(ə)n,m(ə)nt;'gʌvəm(ə)nt]n.政府Customerkstm]n.客户11.CPA,certifiedpublicaccountant注册会计师12.Limitation[lɪmɪ'teɪʃ(ə)n]n.局限性13.Financialratioanalysis*财务比率分析14.Short-termsolvency*短期偿债能力15.Workingcapital*营运资本15-1Workingcapital=currentassets–currentliabilities*营运资本=流动资产–流动负债16.Currentratio*流动比率16-1Currentratio=currentassets*currentliabilities流动比率=流动资产流动负债17.Quickratio/acidtestratio*速动比率17-1Quickratio=quickassetscurrentliabilities*速度比率=速动资产流动负债18.Cashratio*现金比率现金比率=ratio=cash+marketablefinancialassets*currentliabilitie货币资金+交易性金融资产流动负债withonlycashandmarketablesecurities.金和有价证券来对其流动负债进行融资。【讲解】too…to…句型太……以至于不能……19.Cashflowratio*现金流量比率19-1Cashflow现金流量比率=ratio=netoperatingcashflow*currentliabilities经营活动现金流量净额流动负债20.Long-termsolvency*长期偿债能力【讲解】Solvency['sɒlvənsɪ]n.偿付能力，清偿能力Insolvency[ɪn'sɒlv(ə)nsɪ]n.破产，无力偿还，倒闭21.Debtratio*资产负债率21-1Debtratio=totalliabilities*totalassets资产负债率=总负债总资产22.Debt-to-equityratio/equityratio*产权比率22-1Equityratio=totalliabilities*totalequity产权比率=总负债股东权益23.Equitymultiplier*权益乘数23-1Equitymultiplier=totalassets*totalequity权益乘数=总资产股东权益24.Debttolong-termcapitalratio*长期资本负债率24-1Debttolong-termcapitalratio=non−currentliabilities*non−currentliabilities+equity长期资本负债率=非流动负债非流动负债+股东权益25.Interestcover*利息保障倍数25-1Interestcover=EBIT*interest利息保障倍数=息税前利润利息费用26.Cashflowcoverratio*现金流量利息保障倍数26-1Cashflowcoverratio=operatingcashflow*interest现金流量利息保障倍数=经营现金流量利息费用27.Cashflow-to-debtratio*现金流量债务比27-1Cashflow-to-debtratio=operatingcashflow*totaldebts现金流量债务比=经营活动现金流量债务总额28.Operatingratio*营运能力比率29.Assetmanagementratio*资产管理比率30.Accountsreceivableturnoverratio*应收账款周转率30-1Accountsreceivableturnoverratio=sales*accountsreceivable【讲解】Turnover['t3ːnəʊvə]n.营业额，流通量，人员流动(强调辞职人员的多寡)31.Inventoryturnoverratio*存货周转率31-1Inventoryturnoverratio=sales*inventory存货周转率=销售收入存货32.Currentassetsturnoverratio*流动资产周转率32-1Currentassetsturnoverratio=sales*currentassets流动资产周转率=销售收入流动资产33.Workingcapitalturnoverratio*营运资本周转率33-1Workingcapitalturnoverratio=sales*workingcapital营运资本周转率=销售收入营业资本34.Non-currentassetsturnoverratio*非流动资产周转率34-1Non-currentassetsturnoverratio=sales∗non−currentassets非流动资产周转率=销售收入非流动资产35.Totalassetsturnoverratio*总资产周转率35-1Totalassetsturnoverratio=sales*totalassets总资产周转率=销售收入总资产36.Profitabilityratio*盈利能力比率37.Netprofitmargin*销售净利率37-1Netprofitmargin=*销售净利率=【讲解】Margin['mɑːdʒɪn]n.边缘，利润，保证金，余裕v.加边于，加旁注于38.Netprofitontotalassets总资产净利率38-1netprofitNetprofitontotalassettotalassets净利润总资产净利率=总资产39.ROE,returnonequity*权益报酬率39-1Netprofitonequity*权益净利率Netprofitonequity=*权益净利率=40.Marketvalueratio*市价比率41.P/Eratio,priceearningsratio*市盈率41-1P/Eratio=*市盈率=翻译：公司可能会有负的收益，这会使市盈率指标失去意义。【讲解】Negativeadj.负的，消极的，否定的，阴性的n.负数，否定v.否定，拒绝Negativeconfirmation消极函证42.P/Bratio,price-to-bookratio*市净率42-1P/Bratio=*市净率=或43.P/Sratio,price-to-salesratio*市销率43-1P/Sratio=*市销率=44.Dividendyield*股利收益率44-1Dividendyield=*股利收益率=【讲解】yield[jiːld]n.产量，收益v.屈服，放弃，出产45.Dividendpayout*股利支付率45-1dividendpayout=*股利支付率=46.DuPontAnalysisSystem*杜邦分析体系46-1Netprofitonequity=xx*权益净利率=××46-2improvednetprofitonequity=–=×–×=)–×netprofitonnetoperatingassetsnetprofitonnetoperatingassets–interestrateaftertax)×netfinancialleverage*改进后权益净利率===–×–)–××=净经营资产净利率+(净经营资产净利率–税后利息率)×净财务杠杆SectionIIILong-termPlanningandFinancialForecast第三节长期计划与财务预测47.Financialforecasting财务预测【讲解】Forecast['fɔːkɑːst]v&n.预测48.Percentage-of-salesmethod销售百分比法49.Growthrate增长率49-1Salesgrowthrate销售增长率50.Internalgrowthrate内含增长率51.Sustainablegrowthrate可持续增长率【讲解】Sustainable[sə'stenəbl]adj.可持续的，可以忍受的，足可支撑的PARTIIFinancialValuation分：财务估价SectionIFundamentalConceptstoFinancialValuation第一节财务估价的基础概念52.Financialvaluation*财务估价53.Intrinsicvalue*内在价值【讲解】Intrinsic[ɪn'trɪnsɪk]adj.固有的，本质的53-1Economicvalue*经济价值53-2Fairmarketvalue*公平市场价值53-3Bookvalue*账面价值53-4Marketvalue*市场价值53-5Liquidationvalue*清算价值54.Timevalueofmoney*货币的时间价值55.Compoundinterest*复利【讲解】Compound['kɒmpaʊnd]adj.复合的，混合的n.化合物，混合物，复合词v.合成，混合，和解妥协56.Interestrateforquotation[kwə(ʊ)'teɪʃ(ə)n]*报价利率【讲解】quotation[kwə(ʊ)'teɪʃ(ə)n]n.报价，引用，引证57.Annuity*[ə'njuːɪtɪ]n.年金57-1Nominal['nɒmɪn(ə)l]interestrate*名义利率58.FV,futurevalue/finalvalue*终值59.PV,presentvalue*现值59-1NPV,netpresentvalue*净现值60.Sinkingfund*偿债基金【讲解】Sink[sɪŋk]v.下沉，消沉(不规则动词，过去式和过去分词均为sunk)61.Perpetuity*永续年金；不可兑换的公司债券62.Randomevent*随机事件62-1Discrete[dɪ'skriːt]distribution*离散型分布62-2Normaldistribution*正态分布【讲解】Normaladj.正常的，标准的，正规的n.正常，标准，常态62-3Variance*方差62-4SD,standarddeviation[diːvɪ'eɪʃ(ə)n]*标准差63.Investmentportfolio*投资组合64.Expectedrateofreturn*预期报酬率65.Correlation*相关性65-1Correlationcoefficient[,kəʊɪ'fɪʃ(ə)nt]*相关系数65-2Covariance*协方差65-3Covariance[kəʊ'veərɪəns]matrix['meɪtrɪks]*协方差矩阵66.Opportunityset*机会集67.Diversification[dɪ,vɝsɪfɪ'keʃən]effect*分散化效应68.Perfectpositivecorrelation*完全正相关68-1Perfectnegativecorrelation*完全负相关69.CML,capitalmarketline*资本市场线70.Risk-freeassets*无风险资产71.Marketequilibrium[,iːkwɪ'lɪbrɪəm;,ekwɪ-]point*市场均衡点72.Systematic[sɪstə'mætɪk]risk*系统风险73.CAPM,capitalassetpricingmodel*资本资产定价模型74.SML,securitymarketline*证券市场线75.Betacoefficient*贝塔(β)系数SectionIIValuationofBondandShare第二节债券和股票股价76.Bond*[bɒnd]n.债券76-1Bondvaluation*债券估价76-2Parvalue/facevalue*债券面值76-3Couponrate*债券票面利率【讲解】coupon['kuːpɒn]n.息票，优惠券76-4Maturitydate/expirydate*债券的到期日77.Couponsbond*平息债券77-1Zerocouponbond*零息债券77-2Perpetualbonds*永久债券78.Ordinarysharevaluation*普通股票的估价79.Openingprice*开盘价79-1Closingprice*收盘价80.Thevalueofzerogrowthshare*零增长股票的价值80-1Thevalueofconstantgrowthshare*固定增长股票的价值【讲解】Constant['kɒnst(ə)nt]n.常量，恒量adj.不变的，恒定的，经常的81.Expectedyield*期望收益率SectionIIICostofCapital*第三节资本成本*82.Costofcapital*资本成本83.WACC,weightedaveragecostofcapital*加权平均资本成本84.Costofordinaryshare*普通股成本85.Risk-freeinterestrate*无风险利率freemobile85-1Marketriskpremium*市场风险溢价【讲解】Premium['priːmɪəm]n.溢价，额外费用，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溢价发行Atdiscount按折价，低价发行issueatdiscount折价发行86.DCFmodel*折现现金流量模型87.Dividendgrowthmodel*股利增长模型88.Costofdebt*债务成本89.Historicalcost*历史成本89-1Futurecost*未来成本90.Committedincome*承诺收益【讲解】Commit[kə'mɪt]v.承诺，使……承担义务，犯罪，做错事91.YTM,yieldtomaturity*到期收益率92.Comparablecompanymethod*可比公司法92-1Riskadjustmentmethod*风险调整法93.Costofdebtaftertax*税后债务成本94.Profitaftertax*税后利润95.Issuingcosts*发行成本SectionIVBusinessValuation*第四节企业价值评估*96.Businessvaluation*企业价值评估97.Entityvalue*实体价值97-1Equityvalue*股权价值97-2Goingconcernvalue*持续经营价值97-3Liquidationvalue*清算价值98.Valueofnon-controllinginterest(NCI)*少数股权价值MI99.Dividendcashflowmodel*股利现金流量模型99-1Equitycashflowmodel*股权现金流量模型100.Perpetualgrowthmodel*永续增长模型100-1Two-phasegrowthmodel*两阶段增长模型100-2Entitycashflowmodel*实体现金流量模型101.Debtcashflow*债务现金流量102.Entityvalue=forecastperiodvalue+follow-upperiodvalue*企业实体价值=预测期价值+后续期价值【讲解】Follow-up['fɒləʊʌp]n.跟进，后续行动adj.后续的，增补的103.Relativevaluemethod*相对价值法【讲解】Relative['relətɪv]adj.相对的，有关系的，成比例n.亲戚，103-1Multipliervaluationmethod*乘数估值法【讲解】Multiplier['mʌltɪplaɪə]n.乘数104.Priceearningsratiomodel(P/Eratio)*市价/净收益比率模型(市盈率)104-1Price-to-bookratiomodel(P/Bratio)*市价/净资产比率模型(市净率)104-2Price-to-salesratio(P/Sratio,alsocalledincomemultiplier)*市价/收入比率模型(收入乘数)105.Capitalbudgeting*资本预算106.DCFmethod,discountedcashflowmethod*现金流量折现法107.Cashoutflow*现金流出107-1Cashinflow*现金流入107-2Netcashflow*现金净流量108.Relevantcost*相关成本108-1Irrelevantcost非相关成本108-2sunkcost沉没成本109.Opportunitycost*机会成本110.fixedassetsreplacement固定资产更新111.Averageannualcostofnon-currentassets固定资产的平均年成本112.Depreciationallowedfortax折旧抵税113.NPVmethod*净现值法113-1IRR,Internalrateofreturn*内含报酬率法113-3ARR,accountingrateofreturn会计报酬率法114.Mutually['mjutʃuəli]exclusive[ɪk'skluːsɪv;ek-]projects*互斥项目e.g.WhencomparedtotheNPV,eachoftheotherprofitabilitymeasureshasseriousflaws,especiallywhenevaluatingmutuallyexclusiveprojects.【讲解】Flaw[flɔː]n.缺点，瑕疵115.EAC,equivalentannualcosts*等额年金法116.Capitalrationing*资本约束，资本限额【讲解】rationn.定量，定额，理性，配给量v.配给，定量供应117.Specificrisktoproject/project-specificrisk*项目特有风险118.Adjustedcashflow调整现金流量119.Riskadjusteddiscountratemethod*风险调整折现率法120.Degearingβofcomparablecompany*卸载可比公司财务杠杆120-1Regearingβoftargetcompany*加载目标企业财务杠杆【讲解】De-前缀，意为“除去，取消，离开”Gear['gɪərɪŋ]n.齿轮，传动装置v.搭上齿轮，适合121.Sensitivity[sensɪ'tɪvɪtɪ]analysis敏感性分析121-1Maximin['mæksɪmɪn]method最大最小法121-2Scenario[sɪ'nɑːrɪəʊ]analysis情景分析122.Normalcondition基准情景123.simulationanalysisSectionIIOptionValuation期权估价124.Option['ɒpʃ(ə)n]n.期权125.Underlyingassets标的资产126.Calloption看涨期权127.Exerciseprice/strikeprice行权价128.Americanoption美式期权129.Premium期权金130.Tradedoption在交易所买卖的期权131.OTCoption场外期权132.Optionvalue期权价值133.Binomial[baɪ'nəʊmɪəl]model二叉树模型134.Black-Scholesoptionpricingmodel布莱克-斯科尔斯期权定价模型135.Realoptions实物期权135-1Optionstodelay/defer延迟期权135-2Optionstoswitch/redeploy转换期权135-3Optionstoexpand/contract扩张期权135-4Optionstoabandon[ə'bænd(ə)n]放弃期权PARTIVLong-termFinancing长期筹资SectionICapitalStructure资本结构136.Capitalstructure*资本结构137.Long-termfinancing*长期筹资138.Operatingleverage*经营杠杆139.EBIT,earningsbeforeinterestsandtaxes*息前税前利润140.Financialleverage['liːv(ə)rɪdʒ;'lev(ə)rɪdʒ]*财务杠杆141.DTL,degreeoftotalleverage*总杠杆系数142.Financialstructure*财务结构143.Homogeneous*[,hɒmə(ʊ)'dʒiːnɪəs;-'dʒen-]adj.同类的，同质的，同种的，均匀的144.Perfectcapitalmarket*完美资本市场146.Trade-offtheory*权衡理论147.Financialdistress*财务困境【讲解】Trade-off['treidɔf,-ɔ:f]n.交换，权衡，取舍Distressn.危难，不幸，贫困v.使悲痛，使贫困148.Agencytheory*代理理论149.Assetsubstitutionproblem*资产替代问题150.Peckingordertheory*有序融资理论151.IndifferentpointtoEPS*每股收益无差别点法【讲解】Indifferent[ɪn'dɪf(ə)r(ə)nt]adj.漠不关心的,无关紧要的,中立的SectionIIDividendDistribution股利分配152.Dividenddistribution*股利分配153.Legalreserve*法定公积金154.Dividend*['dɪvɪdend]n.股利155.Announcementdate股利宣告日155-1Recorddate*股权登记日155-2ex-dividenddate*除息日156.Cashdividend*现金股利156-1Propertydividend*财产股利156-2Liabilitydividend*负债股利dividend)【讲解】scrip[skrɪp]n.临时凭证，临时股票，纸条，纸片157.Dividendtheory*股利理论158.Taxdifferencetheory*税差理论159.Clienteleeffecttheory*客户效应理论【讲解】clientele[,kliːɒn'tel]n.客户，老主顾，诉讼委托人160.Signaling['siɡnəliŋ]theory*信号理论161.Dividenddistributionpolicy161-1Residual[rɪ'zɪdjʊəl]dividendpolicy*剩余股利政策161-2Constantorsustainablegrowthdividendpolicy*固定或持续增长股利政策161-3Constantdividendpayoutratio*固定股利支付率政策161-4Lowregularplusspeciallydesignateddividends*低正常股利加额外股利政策【讲解】Designate['dezɪgneɪt]v.指定，指派，标出adj.指定的，选定的162.sharedividend*股票股利163.sharesplit*股票分割164.Sharerepurchase*股票回购SectionIIIOrdinaryshareandlong-termdebtfinancing普通股和长期负债筹资165.Ordinaryshare*普通股166.Registeredshare记名股166-1Bearershare*不记名股【讲解】Bearer['beərə]n.出票人，持有人167.Sharewithfacevalue*面值股票168.saleoncommission*委托销售169.Underwrite*[ʌndə'raɪt;'ʌndəraɪt]v.承购包销170.Salesbyproxy*代销【讲解】Proxy['prɒksɪ]n.代理人，委托书，代用品171.Netvalueofassetsmethod*资产净值法(又称为净资产倍率法)172.Overthecountermarket(OTCmarket)*店头市场173.Seasonedequityoffering*股权再融资174.Financingbyissuingnewshares*增发新股融资175.Rightissue*附权发行；配股176.Generalprotectiveprovisions*一般性保护条款177.Long-termbond*长期债券178.Registeredbond*记名债券179.Convertiblebond*可转换债券180.Mortgage['mɔːgɪdʒ]bond*抵押债券181.Realestatemortgagebond*不动产抵押债券【讲解】Realestate[ɪ'steɪt;e-]不动产，房地产Property['prɒpətɪ]n.财产，所有权，属性182.Equipmentmortgagebond*设备抵押债券183.Realestatemortgagebond*不动产抵押债券184.Debenture[dɪ'bentʃə]bonds*信用债券185.Corporatebond*公司债券【讲解】186.participating[pɑ:'tisipeitiŋ]corporatebond*参加公司债券187.Fixedinterestratebond*固定利率债券187-1Floating['fləʊtɪŋ]interestratebond*浮动利率债券188.Listedbond/publiclytradedbond*上市债券【讲解】List[lɪst]v.(使)公司(上市)189.Termbond到期一次债券189-1Serialbond/installmentbond*分期债券【讲解】Serial['sɪərɪəl]adj.分期偿还的，连续的，连载的Installment[in'stɔ:lmənt]n.分期付款，安装，就职190.Repaymentatmaturity*到期偿还190-1Repaymentinadvance*提前偿还190-2Repaymentinarrears*滞后偿还【讲解】(1)inadvanceadv.预先，提前(3)inarrears拖欠，拖延(4)arrears[ə'rɪəz]n.拖欠，待完成的事，应付欠款SectionIVOtherlong-termfinancing191.Warrants*[wɔ:rənts]n.认股权证192.Convertible*[kən'vɜːtɪb(ə)l]adj.可转换的193.Callprovision*赎回条款194.Callprovision*赎回条款194-1Putprovision*回售条款人的权利。【讲解】putprice回售价格195.Mandatory['mændət(ə)rɪ]conversionprovision*强制性转换条款196.Moderate['mɒd(ə)rət]currentassetsinvestingpolicy*适中的流动资产投政策【讲解】Moderateadj.适度的，中等的，稳健的196-1Relaxedcurrentassetsinvestingpolicy*宽松的流动资产投资政策196-2Constrictive[kən'striktiv]currentassetsinvestingpolicy*紧缩的流动资产投资政策【讲解】Constrictive[kən'striktiv]adj.紧缩的，压缩性的，束紧的197.Speculative['spekjʊlətɪv]motive*投机动机197-2Precautionary[prɪ'kɔʃən,ɛri]motive*预防动机198.Negotiable[nɪ'gəʊʃəb(ə)l;-ʃɪə-]securities*有价证券199.Float*[fləʊt]n.浮游量，浮差200.Acceleratecollections*加速收款200-1Delayedpaymentforpayables*推迟应付账款的支付201.Inventory*['ɪnv(ə)nt(ə)rɪ]n.存货201-1Receivables*[ri'si:vəblz]n.应收账款201-2Payables*['peɪəb(ə)lz]n.应付账款202.EOQ,economicorderquantity*经济订购量203.Managementcost*管理成本204.Shortagecost*短缺成本205.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*信用政策206-1Creditterm*信用条件206-2Creditperiod*信用期间systemC207-1Character*['kærəktə]n.品质207-2Capacity*[kə'pæsɪtɪ]n.能力207-3Capital*['kæpɪt(ə)l]n.资本207-4Collateral*[kə'læt(ə)r(ə)l]n.抵押207-5Condition*[kən'dɪʃ(ə)n]n.条件208.Acquisitioncost取得成本208-2Procuringcost*购置成本【讲解】procure[prə'kjʊə]v.获得，取得，采购209.Orderleadtime*订货提前期210.Successive[sək'sesɪv]supplyandusingofinventory*存货陆续供应和使用211.Bufferinventory*保险储备【讲解】buffer'bʌfə]n.&v.缓冲212.Reorderlevel*重新订货水平213.Matchingfinancingpolicy配合型筹资政策213-1Aggressivefinancingpolicy*激进型筹资政策213-2Conservativefinancingpolicy*保守型筹资政策【讲解】(1)aggressive[ə'gresɪv]adj.有进取心的，侵略性的，好斗的(2)conservative[kən'sɜːvətɪv]adj.保守的n.保守派214.Tradecredit/businesscredit*商业信用215.Creditlimit*信贷限额216.Commitmentfee*承诺费217．Compensatingbalance*补偿性余额【讲解】compensating['kɔmpenseitiŋ]n.补充，修正，抵销adj.补偿的，修正的第六部分成本会计第一节产品成本的计算218.cost[kɒst]n.成本costing[kɒst]n.成本核算219.productioncost生产成本220.directmaterial直接材料220-1directlabor直接人工220-2fuelandpower燃料和动力220-3productionoverhead制造费用221.salesexpenses销售费用222.generalandadministrativeexpenses管理费用223.productcost产品成本223-1periodcost期间成本224.directcost直接成本224-1indirectcost间接成本225.costcollectionandallocation成本的归集和分配226.actualcostingsystem实际成本计算制度226-1standardcostingsystem标准成本计算制度226-2absorption[əb'zɔːpʃ(ə)n;-'sɔːp-]costingsystem全部成本计算制度marginalmdɪn(ə)l]costingsystem变动成本计算制度226-4ABC,activity-basedcostingsystem作业基础成本计算制度227.apportionmentratio分配率228.allocation[ælə'keɪʃ(ə)n]n.分配229.collectionofsupportingproductionoverheads辅助生产费用的归集230.directmethodofallocation直接分配法230-1reciprocalmethodofallocation/repeateddistributionmethod交互分配法【讲解】reciprocal[rɪ'sɪprək(ə)l]adj.相互的，互惠的，倒数的n.倒数，互相起作用的事物231.equivalentunit约当产量【讲解】equivalent[ɪ'kwɪv(ə)l(ə)nt]n.等价物，相等物adj.等价的，相等的，同意义的232.jointproducts联产品232-1by-product['baɪ,prɑdəkt]n.副产品233.sellingpricemethod售价法233-1physicalunitsmethod实物数量法234.jobcosting品种法234-1batchcosting分批法234-2processcosting分步法第二节标准成本计算235.standardcost标准成本236.standardcostsystem标准成本系统237.standardcosting标准成本法237-1idealstandardcost理想标准成本237-2attainable[ə'tenəbl]standardcost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直接材料成本差异【讲解】variance['veərɪəns]n.差异，方差239.directlabortotalvariance直接人工成本差异240.variableoverheadtotalvariance变动制造费用成本差异【讲解】overhead[əʊvə'hed]n.间接费用，经常费用240-1variableoverheadexpenditure[ɪk'spendɪtʃə;ek-]variance变动制造费用耗费差异241.fixedoverheadtotalvariance固定制造费用差异241-1fixedoverheadexpenditurevariance耗费差异241-2fixedoverheadvolumevariance能量差异241-3fixedoverheadefficiencyvariance效率差异fixedoverheadcapacity[kə'pæsɪtɪ]variance闲置能量差异PARTVIIManagementAccounting第七部分管理会计SectionICVPAnalysis*第一节本量利分析*242.costbehavior[bɪ'hevjɚ]*成本性态242-1fixedcosts*固定成本242-2variablecosts*变动成本242-3mixedcosts*混合成本242-4semi-variablecosts*半变动成本【讲解】semi-前缀，意为“半，部分地，不完全地”。semiconductor[,semɪkən'dʌktə]n.半导体semiautomatic['semɪ,ɔːtə'mætɪk]adj.半自动