成本会计-英文术语

成本会计中英文术语非正常毁损Abnormalspoilage生产成本法Absorptioncosting账户分析法Accountanalysismethod会计回报率Accountingrateofreturn权责发生制下会计回报率Accrualaccountingrateofreturn作业Activity作业基础的预算管理Activity-basedbudgeting作业成本法Activity-basedcosting作业管理Activity-basedmanagement实际成本Actualcost实际成本法Actualcosting调整分配率途径Adjustedallocation-rateapproach允许的成本Allowablecost鉴定成本Appraisalcosts拟构成本Artificialcosts注意力导向Attentiondirecting自治Autonomy平均成本Averagecost平均等候时间Averagewaitingtime反冲成本法Backflushcosting平衡记分卡Balancedscorecard批次级成本Batch-levelcosts观念系统Beliefsystems标杆管理Benchmarking账面价值Bookvalue瓶颈Bottleneck边界系统Boundarysystems盈亏平衡点Breakevenpoint预算Budget预算成本Budgetedcost预算松弛Budgetaryslack预算间接成本分配率Budgetedindirect-costrate捆绑产品Bundledproduct业务功能成本Businessfunctioncosts副产品Byproducts资本预算Capitalbudgeting储囤成本Carryingcosts现金预算Cashbudget因果图Cause-and-effectdiagram财务管理认证Certifiedinfinancialmanagement注册管理会计师Certifiedmanagementaccountant财务总监Chieffinancialofficer决定系数Coefficientofdetermination共谋定价Collusivepricing共同成本Commoncost完整往复成本Completereciprocatedcosts合成单位Compositeunit商讨会法Conferencemethod遵循质量Conformancequality常数Constant固定毛利率NRV法Constantgross-marginpercentageNRVmethod约束条件Constraint滚动预算Continuousbudget,rollingbudget贡献收益表Contributionincomestatement边际贡献Contributionmargin单位边际贡献Contributionmarginperunit边际贡献率Contributionmarginpercentage边际贡献比例Contributionmarginratio控制Control控制图Controlchart可控性Controllability可控成本Controllablecost主计长Controller加工成本Conversioncosts成本Cost成本会计Costaccounting成本会计标准委员会Costaccountingstandardsboard成本汇集Costaccumulation成本分配Costallocation成本分配基础Cost-allocationbase成本分配基础Cost-applicationbase成本归集Costassignment成本－收益权衡Cost-benefitapproach成本中心Costcenter成本动因Costdriver成本估计Costestimation成本函数Costfunction成本层级Costhierarchy成本流入Costincurrence成本领先Costleadership成本管理Costmanagement成本对象Costobject资本成本Costofcapital产品制造成本Costofgoodsmanufactured成本库Costpool成本预测Costpredictions成本追溯Costtracing质量成本Costsofquality,qualitycosts本量利分析Cost-volume-profit(CVP)analysis累计平均时间学习模型Cumulativeaverage-timelearningmodel当前成本Currentcost客户成本层级Customercosthierarchy客户生命周期成本Customerlife-cyclecosts客户盈利分析Customer-profitabilityanalysis客户回应时间Customer-responsetime客户服务Customerservice分权Decentralization决策模型Decisionmodel决策表Decisiontable经营杠杆水平Degreeofoperatingleverage分母水平Denominatorlevel生产数量差异Denominator-levelvariance,Output-leveloverheadvariance,Production-volumevariance因变量Dependentvariable产品或服务设计Designofproducts,services,orprocesses设计质量Designquality设计锁定成本Designed-incosts,locked-incosts诊断控制系统Diagnosticcontrolsystems差异成本Differentialcost差异收入Differentialrevenue直接分配法Directallocationmethod直接成本法Directcosting成本对象的直接成本Directcostsofacostobject直接生产人工成本Directmanufacturinglaborcosts直接材料成本Directmaterialcosts直接材料存货Directmaterialinventory直接材料混合差异Directmaterialmixvariance直接材料产量差异Directmaterialyieldvariance直接法Directmethod折现率Discountrate现金流量折现法Discountedcashflow(DCF)methods酌量性成本Discretionarycosts发送Distribution减少规模Downsizing向下需求旋转Downwarddemandspiral双重定价Dualpricing双成本分配率法Dual-ratecost-allocationmethod,dual-ratemethod倾销Dumping次优化决策制定Dysfunctionaldecisionmaking,Incongruentdecisionmaking,suboptimaldecisionmaking经济订单数量Economicorderquantity(EOQ)经济增加值Economicvalueadded有效性Effectiveness效率Efficiency效率差异Efficiencyvariance,usagevariance努力Effort技术成本Engineeredcosts约当产量Equivalentunits事项Event预期货币价值Expectedmonetaryvalue,expectedvalue经验曲线Experiencecurve外部失败成本Externalfailurecost设施支持成本Facility-sustainingcosts工厂间接费用Factoryoverheadcosts有利差异Favorablevariance反馈Feedback财务主管Financedirector财务会计Financialaccounting财务预算Financialbudget财务计划模型Financialplanningmodels产成品存货Finishedgoodsinventory先进先出分步法First-in,first-out(FIFO)未用生产能力Unusedcapacity价值增加成本Value-addedcost价值链Valuechain价值工程Valueengineering变动成本Variablecost变动成本法Variablecosting变动间接费用效率差异Variableoverheadefficiencyvariance变动间接费用弹性预算差异Variableo