成本会计 英文术语【精选文档】

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 accounting rate of return
作业Activity
作业基础的预算管理Activity-based budgeting
作业成本法Activity—based costing
作业管理Activity-based management
实际成本Actual cost
实际成本法Actual costing
调整分配率途径Adjusted allocation—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 waiting time
反冲成本法Backflush costing
平衡记分卡Balanced scorecard
批次级成本Batch—level costs
观念系统Belief systems
标杆管理Benchmarking
账面价值Book value
瓶颈Bottleneck
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 indirect—cost rate
捆绑产品Bundled product
业务功能成本Business function costs
副产品Byproducts
资本预算Capital budgeting
储囤成本Carrying costs
现金预算Cash budget 因果图Cause-and—effect diagram
财务管理认证Certified in financial management
注册管理会计师Certified management accountant
财务总监Chief financial officer
决定系数Coefficient of determination
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 method
遵循质量Conformance quality
常数Constant
固定毛利率NRV法Constant gross-margin percentage NRV method
约束条件Constraint
滚动预算Continuous budget，rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin
单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio
控制Control
控制图Control chart
可控性Controllability
可控成本Controllable cost
主计长Controller
加工成本Conversion costs
成本Cost
成本会计Cost accounting
成本会计标准委员会Cost accounting standards 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-application base
成本归集Cost assignment
成本－收益权衡Cost—benefit 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 incurrence
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Cost 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）analysis
累计平均时间学习模型Cumulative average-time learning 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 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response 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 operating leverage 分母水平Denominator level
生产数量差异Denominator-level variance, Output—level overhead variance，Production-volume variance
因变量Dependent variable
产品或服务设计Design 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Diagnostic control 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 manufacturing 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 variance
直接材料产量差异Direct material yield variance
直接法Direct method
折现率Discount rate
现金流量折现法Discounted cash flow （DCF) methods
酌量性成本Discretionary costs
发送Distribution
减少规模Downsizing
向下需求旋转Downward demand spiral
双重定价Dual pricing
双成本分配率法Dual-rate cost—allocation method，dual—rate method
倾销Dumping
次优化决策制定Dysfunctional decision making，Incongruent decision making，suboptimal decision making
经济订单数量Economic order quantity (EOQ)
经济增加值Economic value added
有效性Effectiveness
效率Efficiency
效率差异Efficiency variance, usage variance 努力Effort
技术成本Engineered costs
约当产量Equivalent units
事项Event
预期货币价值Expected monetary value，expected value
经验曲线Experience curve
外部失败成本External failure cost
设施支持成本Facility—sustaining costs
工厂间接费用Factory overhead costs
有利差异Favorable variance
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Financial planning models
产成品存货Finished goods inventory
先进先出分步法First-in, first-out （FIFO）
process-costing method
固定成本Fixed cost
固定间接费用弹性预算差异Fixed overhead flexible—budget variance
固定间接费用耗费差异Fixed overhead spending variance
弹性预算Flexible budget
弹性预算差异Flexible-budget variance
产品全部成本Full costs of the product
目标一致性Goal congruence
毛利率Gross margin percentage
增长构成Growth component
高低法High—low method
同质的成本库Homogenous cost pool
基本报酬率Hurdle rate
混合成本核算系统Hybrid costing system
空置时间Idle time
假设成本Imputed costs
增量成本Incremental cost
增量成本分配法Incremental cost—allocation method
增量收入Incremental revenue
增量收入分配法Incremental revenue—allocation method
增量单位时间学习模型Incremental
unit-time learning model
自变量Independent variable
成本对象的间接成本Indirect costs of a cost object
间接成本分配率Indirect-cost rate
间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work—measurement method
通货膨胀Inflation
价格差异Input—price variance, price variance，rate variance
内制Insourcing
检验点Inspection point
管理会计师协会Institute of Management Accountants
交互式控制系统Interactive control systems 截距项Intercept
中间产品Intermediate product
内部失败成本Internal failure costs 内含报酬率法Internal rate—of-return （IRR）method
产品存货成本Inventoriable 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Joint costs
联产品Joint products
即时制生产Just—in-time (JIT）production，lean production
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 budgeting
生命周期成本法Life-cycle costing
业务管理Line management
线形成本函数Linear cost function
线性规划Linear programming
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Management control system
制造单元Manufacturing cells
生产周期时间Manufacturing cycle time, Manufacturing lead time
分配的制造费用Manufacturing overhead allocated，Manufacturing 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 variance
市场规模差异Market-size variance
全面预算Master budget
全面预算生产能力利用Master-budget capacity utilization
材料需求规划Materials requirements planning
用料单Materials—requisition record
商业类企业Merchandising—sector companies
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 income
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Nonlinear cost function
非价值增加成本Nonvalue—added cost
正常生产能力利用Normal capacity utilization
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 performance
一次性特殊订单One-time—only special order
经营预算Operating budget
营业部门Operating department
营业利润Operating income
经营杠杆Operating leverage
经营Operation
经营成本核算系统Operation-costing 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 indirect costs，Overapplied indirect costs，overallocated indirect costs
加班奖金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
计划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Previous department costs, transferred—in costs
价格折扣Price discount
区别定价Price discrimination
价格恢复构成Price-recovery component
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—costing system 产品Product
产品成本Product cost
产品成本互补Product-cost cross—subsidization
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 overcosting
产品支持成本Product—sustaining costs
成本少计的产品Product undercosting
生产Production
生产部门Production department
生产量水平Production-denominator level
生产力Productivity
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Purchasing—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Reengineering
精练化成本系统Refined costing system
回归分析Regression analysis
相关成本Relevant costs
相关范围Relevant range
相关收入Relevant 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 income
剩余项Residual term
责任会计Responsibility accounting
责任中心Responsibility center
投资报酬率Return on investment
收入分配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 variance
销售数量差异Sales—quantity variance
分离点销售价值法Sales value at splitoff method
销售数额差异Sales-volume variance
业务记录Scorekeeping
废料Scrap
销售价格差异Selling-price variance
敏感性分析Sensitivity analysis
可分离成本Separable costs
阶梯法Sequential allocation method，step —down allocation method, step—down method
顺序追溯Sequential tracing
服务部门Service department，supporting department
服务类企业Service-sector companies
服务支持成本Service-sustaining costs
单变量回归Simple regression
单一成本分配率法single-rate cost—allocation method, single-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Stand—alone
cost-allocation method
单一个体收入分配法Stand-alone
revenue-allocation method
标准Standard
标准成本Standard cost
标准成本法Standard costing
估计系数标准差Standard error of the estimation coefficient
标准投入Standard input
标准价格Standard price
静态预算Static budget
静态预算差异Static budget variance
阶梯式成本函数Step cost function
脱销成本Stockout costs
战略成本管理Strategic cost management
战略Strategy
沉没成本Sunk costs
超级变动成本法Super-variable costing，throughput costing
供应链Supply chain
单位目标成本Target cost per unit
单位目标营业利润Target operating income per unit
目标价格Target price
目标投资回报率Target rate of return on investment
理论生产能力Theoretical capacity
约束理论Theory of constraints
物料贡献Throughput contribution
时间动因Time driver
货币时间价值Time value of money
全要素生产力Total factor productivity (TFP）全部间接费用差异Total—overhead variance 转移价格Transfer price
触发点Trigger point
不确定性Uncertainty
分配不足的间接成本underabsorbed indirect costs，underapplied indirect costs，
underallocated indirect costs
不利差异Unfavorable variance
单位成本Unit cost
未用生产能力Unused capacity
价值增加成本Value-added cost
价值链Value chain
价值工程Value engineering
变动成本Variable cost
变动成本法Variable costing
变动间接费用效率差异Variable overhead efficiency variance
变动间接费用弹性预算差异Variable overhead flexible—budget variance
变动间接费用耗费差异Variable overhead spending variance
差异Variance
加权平均的分步法Weighted—average process—costing method
在产品存货Work—in-process inventory 在产品Work-in—process。