成本会计-英文术语

成本会计-英文术语

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,