管理会计专业术语词汇大全(英文版)
会计专业术语中英文对照(大全)
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss express ed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
管理会计专业名词中英对照
成本核算] 管理会计的专业术语(2010-08-02 16:46:19)转载▼分类：MSN搬家标签：杂谈预算（budget）是以数量形式对未来做出的计划。
商业活动程序（business process）是在商务活动中为完成一定的任务而遵守的一系列步骤。
首席财务官（chief financial officer）是企业高层管理团队成员，负责为企业的计划、控制活动以及编制财务报告提供及时和相关的数据支持。
约束（constraint）是阻止企业和个人实现其目的的事项。
控制（control）是为实现企业目标，保证企业各部门有效运行而制定的程序并获得反馈的过程。
财务部长（controller）是企业高层管理团队成员，直接对首席财务官报告，负责向管理当局提供及时、相关的财务数据并编制财务报告。
控制活动（controlling）是确保企业计划贯彻执行以及根据客观情况的变化对计划进行必要修改的活动。
公司治理（corporate governance）是一种对公司进行指导和控制的系统。
如果公司治理结构能够有效运行，那么既可以推进管理者视公司利益为工作目标，又可以实现公司对管理者业绩的有效监督。
分权化管理（decentralization）是通过赋予各层管理者与其职责相对应的决策权实现公司决策权的分解。
指导与推进（directing and motivating）是调动员工按照公司计划进行日常经营的管理活动。
企业信息化系统(enterprise system) 是将企业全部数据整合在一个中央数据库，以便于全体员工使用的软件系统。
企业风险管理（enterprise risk management）是为实现企业目标，对企业所面临的风险进行确认、量度和采取措施防范的过程。
反馈（feedback）是会计报告和其他形式的报告帮助管理者进行业绩监督，以及使管理者着眼于未曾注意到的机会和问题。
财务会计（financial accounting）是为公司股东、债权人、和其他外部利益相关者提供会计信息的活动。
管理会计专业术语词汇汇编
治理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) income Income computed using afunctionally-based statement. Cost ofgoods sold includes all variable manufacturing costs and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the average accounting net income by the original investment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined as an aggregation ofactions within an organization usefulto managers for purposes of planning, controlling, and decision making.Activity analysis The process of identifying, describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items that describe individual activities.Activity budgeting The process of estimating the demand for eachactivity’s output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activities described by specific attributes suchas name, definition, classification as primary or secondary, and activity driver.Activity drivers Factors that measurethe consumption of activities by products and other cost objects.Activity elimination The process of eliminating nonvalue-added activities. Activity flexible budget The prediction of what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enable the activity to be performed). Administrative costs All costs associated with the general administrationof the organization that cannot be reasonably assigned to either marketingor production.Advance pricing agreements (APAs) Agreements between the Internal Revenue Service and a taxpayer on the acceptability of a transfer price. The agreement is private and is bindingon both parties for a specified period of time.Aesthetics A quality attribute that is concerned with the appearance oftangible products (for example, style and beauty) as well as the appearanceof the facilities, equipment, personnel, and communication materials associated with services.Allocation Assignment of indirectcosts to cost objects.Annuity A series of future cash flows. Applied overhead Overhead assignedto production using predeterminedrates.Appraisal costs Costs incurred to determine whether products and servicesare conforming to requirements.BBalanced Scorecard (See Strategicbased responsibility accountingsystem.)Base period A prior period used toset the benchmark for measuring productivity changes.Batch-level activities Activities thatare performed each time a batch is produced.Benchmarking An approach that usesbest practices as the standard for evaluating activity performance.Best-fitting line The line that fits a setof data points the best in the sensethat the sum of the squared deviations of the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized. Break-even point The point where total sales revenue equals total costs;the point of zero profits.Activity output The result or productof an activity.Activity output measure The numberof times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies.Activity sharing Increasing the efficiency of necessary activities by using economies of scale.Activity volume variance The cost ofthe actual activity capacity acquiredand the capacity that should be used. Activity-based cost (ABC) system Acost system that first traces costs to activities and then traces costs from activities to products.Activity-based costing (ABC) A cost assignment approach that first usesdirect and driver tracing to assigncosts to activities and then uses drivers to assign costs to cost objects.Activity-based management (ABM) A systemwide, integrated approach that focuses management’s attention on activities with the objective of improvingcustomer value and the profitachieved by providing this value. It includes driver analysis, activity analysis, and performance evaluation, and draws on activity-based costingas a major source of information.Activity-based management (ABM) accounting system An accounting system that emphasizes the use ofactivities for assigning and managing costs.Activity-based responsibility accounting A control system defined bycentering responsibility on processes and teams where activity performanceis measured in terms of time, quality, and efficiency.Actual costing An approach that assigns actual costs of direct materials,。
(完整版)会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。
凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。
Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
管理会计的专业术语
管理会计的专业术语预算（budget）是以数量形式对未来做出的计划。
商业活动程序（business process）是在商务活动中为完成一定的任务而遵守的一系列步骤。
首席财务官（chief financial officer）是企业高层管理团队成员，负责为企业的计划、控制活动以及编制财务报告提供及时和相关的数据支持。
约束（constraint）是阻止企业和个人实现其目的的事项。
控制（control）是为实现企业目标，保证企业各部门有效运行而制定的程序并获得反馈的过程。
财务部长（controller）是企业高层管理团队成员，直接对首席财务官报告，负责向管理当局提供及时、相关的财务数据并编制财务报告。
控制活动（controlling）是确保企业计划贯彻执行以及根据客观情况的变化对计划进行必要修改的活动。
公司治理（corporate governance）是一种对公司进行指导和控制的系统。
如果公司治理结构能够有效运行，那么既可以推进管理者视公司利益为工作目标，又可以实现公司对管理者业绩的有效监督。
分权化管理（decentralization）是通过赋予各层管理者与其职责相对应的决策权实现公司决策权的分解。
指导与推进（directing and motivating）是调动员工按照公司计划进行日常经营的管理活动。
企业信息化系统(enterprise system) 是将企业全部数据整合在一个中央数据库，以便于全体员工使用的软件系统。
企业风险管理（enterprise risk management）是为实现企业目标，对企业所面临的风险进行确认、量度和采取措施防范的过程。
反馈（feedback）是会计报告和其他形式的报告帮助管理者进行业绩监督，以及使管理者着眼于未曾注意到的机会和问题。
财务会计（financial accounting）是为公司股东、债权人、和其他外部利益相关者提供会计信息的活动。
产成品（finished goods）是已经完工，但并未售出的产品。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
管理会计英文术语
管理会计（下）术语Management Accounting 管理会计约束性固定成本（committed fixed cost）酌量性固定成本（discretionary fixed cost）fixed cost固定成本variable cost 变动成本mixed cost 混合成本high-low point method 高低点法scatter diagram method 散布图法regression line method 回归直线法cost-volume-profit analysis 本量利分析technical variable cost 技术性变动成本discretionary variable cost 酌量性变动成本contribution margin 贡献毛益边际贡献contribution margin ratio 边际贡献率break even point 保本点margin of safety 安全边际target profit目标利润Absorption costing (full cost method) 完全成本法variable costing 变动成本法Standard costs 标准成本the direct materials price 直接材料价格quantity variances 数量差异the direct labor rate 工资率efficiency variances 效率差Ideal standards 理想的标准成本Practical standards 现实的标准成本Materials quantity variance 材料用量差异Labor rate variance 工资率差异Labor efficiency variance 直接人工效率差异Variable overhead spending variance 变动制造费用开支差Variable overhead efficiency variance 变动制造费用效率差异。
《管理会计》名词中英文对照keyterms
《管理会计》名词中英文对照keyterms管理会计key termsChapter11、activity-based management 作业管理2、certified internal auditor（CIA）注册内部审计师3、Certified management accountant（CMA）注册管理会计师4、certified public accountant（CPA）注册会计师5、continuous improvement 持续改进6、controller 管理员7、controlling 控制8、customer value 客户价值9、decision making决策10、electronic business（e-business）电子商务11、electronic commerce（e-commerce）电子商务12、employee empowerment 员工激励13、ethical behavior 道德行为14、external linkages 外部联系15、feedback反馈16、financial accounting information system 财务会计信息系统17、industrial value chain 产业价值链18、internal linkages外部联系19、internal value chain内部价值链20、line position 直接职能21、management accounting information system管理会计信息系统22、performance reports 业绩报告23、planning计划24、postpurchase costs 售后服务成本25、staff positon间接职能26、strategic cost management 战略成本管理27、strategic decision making 战略决策28、supply chain management 供应链管理29、total product 总产量30、total quality management 全面质量管理31、treasurer 财务主管Chapter21、absorption-costing（full-costing）income完全成本法收益2、activity 作业3、activity-based costing（ABC）作业成本法4、activity-based management（ABM）作业成本管理5、activity-based management（ABM）accounting systerms作业成本管理会计系统6、administrative cost管理费用7、allocation 分摊8、conversion cost 转换成本9、cost 成本10、cost object 成本对象11、cost of goods manufacture 产品制造成本12、cost of goods sold 产品销售成本13、direct cost 直接成本14、direct labor 直接人工15、direct materials 直接材料16、direct tracing直接追溯17、driver tracing动因追溯18、drivers 动因19、expenses 费用20、functional-based costing（FBC）基于功能的成本法21、functional-based management 基于功能的管理22、functional-based management（FBM）accounting systems基于功能管理的会计系统23、heterogeneity 异质性24、indirect costs 间接成本25、inseparability 不可分离性26、intangibility 无形27、internal value chain 内部价值链28、marking（selling）cost 销售费用29、noninventoriable（period）costs 非存货成本（期间费用）30、nonproduction costs 非生产成本31、nonunit-level driver非单位水平动因32、opportunity cost 机会成本33、overhead 制造费用34、perishability 非持久性35、prime cost 主要成本36、processes 流程37、product cost 生产成本38、Production costs 生产成本39、production（unit-level）drivers 产品单位水平动因40、services 服务41、supplies供应品42、tangible products 有形产品43、traceablility 可追溯性44、tracing 追溯45、work in process在产品Chapter31、best-fitting line 最佳拟合线2、coefficient of correlation 相关系数3、coefficient of determination 确定系数4、committed fixed expenses 承诺性固定费用5、committed resources承诺性资源6、cost behavior成本性态7、cost formula 成本公式8、dependent variable 因变量9、discretionary fixed expenses选择性固定费用10、fixed activity rate 固定作业分配率11、fixed cost 固定成本12、flexible resources 可变性资源13、goodness of fit 拟合优度14、high-low method 高低点法15、independent variable自变量16、intercept parameter 截距参数17、long run 长期18、method of least squares 最小二乘法19、mixed cost混合成本20、multiple regression 多元回归21、practical capacity 实际生产能力22、relevant range 相关范围23、scattergraph 散点图24、scatterplot method 散点图方法25、short run 短期26、slope parameter 斜率参数27、step cost 阶梯成本28、variable activity rate 变动作业分配律29、variable cost 变动成本Chapter41、activity attributes 作业属性2、activity-based costing（ABC）systerm 作业成本制度3、activity dictionary作业词典4、activity drivers 作业动因5、actual costing 实际成本计算法6、applied overhead分配制造费用7、bath-level activities 批量水准作业8、consumption ratio消耗比率9、cost assignment 成本分配10、cost measurement 成本计量11、expected activity capacity预期的作业能力12、facillity-level activities 设备水准作业13、homogeneous cost pool 同质成本库14、nonumit-level activity drivers 非单位水准作业动因15、Normal activity capacity 正常作业能力16、normal costing正常成本计算法17、overapplied overhead 多分配制造费用18、overhead variance 制造费用差异19、pool rate 成本库分配率20、practical activity capacity 实际作业能力21、predetermined overhead rate 预定制造费用分配率22、primary activity 基本作业23、product diversity 产品差异24、product-level （sustaining）activities 产品水准维持作业25、resource drivers 资源动因26、secondary activity 从属作业27、theoretical activity capacity理论作业能力28、underapplied overhead 少分配制造费用29、unit cost单位成本30、unit-level activities 单位水准作业31、unit-level activity drivers单位水准作业动因Chapter71、causal factors起因2、common costs 共同成本3、direct method 直接法4、producing departments 生产部门5、reciprocal method互逆法6、sequential（or step）method顺序法7、support departments 支持部门。
管理会计专业术语词汇
管理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) incomeIncome computed using afunctionally-based statement. Cost ofgoods sold includes all variable manufacturingcosts and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the averageaccounting net income by the originalinvestment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined as an aggregation ofactions within an organization usefulto managers for purposes of planning,controlling, and decision making.Activity analysis The process of identifying,describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items that describeindividual activities.Activity budgeting The process of estimatingthe demand for eachactivity’s output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activitiesdescribed by specific attributes suchas name, definition, classification asprimary or secondary, and activitydriver.Activity drivers Factors that measurethe consumption of activities by productsand other cost objects.Activity elimination The process of eliminating nonvalue-added activities. Activity flexible budget The predictionof what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enablethe activity to be performed). Administrative costs All costs associated with the general administrationof the organization that cannot be reasonably assigned to either marketingor production.Advance pricing agreements (APAs) Agreements between the Internal Revenue Service and a taxpayer on the acceptability of a transfer price. The agreement is private and is bindingon both parties for a specified periodof time.Aesthetics A quality attribute that is concerned with the appearance oftangible products (for example, styleand beauty) as well as the appearanceof the facilities, equipment, personnel,and communication materials associated with services.Allocation Assignment of indirectcosts to cost objects.Annuity A series of future cash flows. Applied overhead Overhead assignedto production using predeterminedrates.Appraisal costs Costs incurred to determine whether products and servicesare conforming to requirements.BBalanced Scorecard (See Strategicbased responsibility accountingsystem.)Base period A prior period used toset the benchmark for measuring productivitychanges.Batch-level activities Activities thatare performed each time a batch is produced.Benchmarking An approach that uses best practices as the standard for evaluating activity performance.Best-fitting line The line that fits a setof data points the best in the sensethat the sum of the squared deviationsof the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized.Break-even point The point where total sales revenue equals total costs;the point of zero profits.Activity output The result or productof an activity.Activity output measure The numberof times an activity is performed. It isthe quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies.Activity sharing Increasing the efficiency of necessary activities by using economies of scale.Activity volume variance The cost of the actual activity capacity acquiredand the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products.Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assigncosts to activities and then uses driversto assign costs to cost objects.Activity-based management (ABM) A systemwide, integrated approach thatfocuses management’s attention onactivities with the objective of improvingcustomer value and the profitachieved by providing this value. Itincludes driver analysis, activityanalysis, and performance evaluation,and draws on activity-based costingas a major source of information.Activity-based management (ABM)accounting system An accounting systemthat emphasizes the use ofactivities for assigning and managingcosts.Activity-based responsibility accountingA control system defined bycentering responsibility on processesand teams where activity performanceis measured in terms of time, quality,and efficiency.Actual costing An approach that assignsactual costs of direct materials,direct labor, and overhead to products.Adjusted cost of goods sold The costof goods sold after all adjustmentsfor overhead variance are made.G l o s s a r y•68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 849 Budget committee A committee responsiblefor setting budgetarypolicies and goals, reviewing and approvingthe budget, and resolving anydifferences that may arise in the budgetaryprocess.Budget director The individual responsiblefor coordinating anddirecting the overall budgetingprocess.Budgetary slack The process ofpadding the budget by overestimatingcosts and underestimating revenues.Budgets Plans of action expressed infinancial terms.CCapital budgeting The process ofmaking capital investment decisions. Capital investment decisions The process of planning, setting goals and priorities, arranging financing, and identifying criteria for making longterm investments.Carrying costs The costs of holding inventory.Cash budget A detailed plan that outlines all sources and uses of cash.Causal factors Activities or variablesthat invoke service costs. Generally, itis desirable to use causal factors asthe basis for allocating service costs. Centralized decision making A systemin which decisions are made at thetop level of an organization and local managers are given the charge to implement them.Certified Internal Auditor (CIA) A person who has passed a comprehensive examination designed to ensuretechnical competence and has two years’ experience.Certified Management Accountant (CMA) A person who has passed a rigorous qualifying examination, hasmet an experience requirement, and participates in continuing education. Certified Public Accountant (CPA) A person who is permitted (by law) toserve as an external auditor and whomust pass a national examination andbe licensed by the state in which heor she practices.Continuous replenishment A system where a manufacturer assumes the inventory management function for theretailer.Contribution margin Sales revenue minus total variable cost or price minusunit variable cost.Contribution margin ratio Contribution margin divided by sales revenue.It is the proportion of each sales dollar available to cover fixed costs andprovide for profit.Control The process of setting standards, receiving feedback on actual performance, and taking correctiveaction whenever actual performance deviates significantly from planned performance.Control activities Activities performedby an organization to prevent or detect poor quality (because poorquality may exist).Control costs Costs incurred from performing control activities.Control limits The maximum allowable deviation from a standard.Controllable costs Costs that managers have the power to influence.Controller The chief accounting officer; supervises all accounting departments.Controlling The managerial activityof monitoring a plan’s implementationand taking corrective action asneeded.Conversion cost The sum of direct labor cost and overhead cost.Core objectives and measures Those objectives and measures common tomost organizations.Cost The cash or cash equivalentvalue sacrificed for goods and servicesthat are expected to bring a currentor future benefit to the organization.Cost assignment The process of associating the costs, once measured, withthe units produced.Cost behavior The way in which acost changes in relation to changes in activity usage.Cost center A division of a companythat is evaluated on the basis of cost. Coefficient of correlation The squareroot of the coefficient of determination, which is used to express notonly the degree of correlation betweentwo variables but also thedirection of the relationship.Coefficient of determination The percentage of total variability in adependent variable (e.g., cost) that is explained by an independent variable(e.g., activity level). It assumes avalue between 0 and 1.Committed fixed expenses Expenses incurred for the acquisition of longterm activity capacity, usually as theresult of strategic planning.Committed resources Resources thatare purchased in advance of usage.These resources may or may not have unused (excess) capacity.Common costs The costs of resourcesused in the output of two or moreservices or products.Common fixed expenses Fixed expenses that cannot be directly tracedto individual segments and that are unaffected by the elimination of anyone segment.Comparable uncontrolled pricemethod The transfer price most preferredby the Internal Revenue Serviceunder Section 482. The comparable uncontrolled price is essentially equalto the market price.Compounding of interest Paying intereston interest.Constraint set The collection of all constraints that pertain to a particular optimization problem.Constraints Mathematical expressionsthat express resource limitations. Consumption ratio The proportion ofan overhead activity consumed by aproduct.Continuous budget A moving twelvemonthbudget with a future monthadded as the current month expires.Continuous improvement The processof searching for ways of increasingthe overall efficiency and productivityof activities by reducing waste, increasingquality, and reducing costs.850 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 850 Cost formula A linear function, Y _F _ VX, where Y _ Total mixedcost, F _ Fixed cost, V _ Variablecost per unit of activity, and X _Activity level.Cost measurement The act of determiningthe dollar amounts of directmaterials, direct labor, and overheadused in production.Cost object Any item, such as products,departments, projects, activities,and so on, for which costs are measuredand assigned.Cost of capital The cost of investmentfunds, usually viewed as a weightedaverage of the costs of funds from allsources.Cost of goods manufactured The totalcost of goods completed duringthe current period.Cost of goods sold The cost of directmaterials, direct labor, and overheadattached to the units sold.Cost of goods sold budget The estimatedcosts for the units sold.Cost-plus method A transfer price acceptableto the Internal RevenueService under Section 482. The costplusmethod is simply a cost-basedtransfer price.Cost reconciliation The final sectionof the production report that comparesthe costs to account for withthe costs accounted for to ensure that they are equal.Costs of quality Costs incurred because poor quality may exist orbecause poor quality does exist.Cost-volume-profit graph A graph that depicts the relationships among costs, volume, and profits. It consists of atotal revenue line and a total cost line. Currency appreciation When one country’s currency becomes strongerand can purchase more units of another country’s currency.Currency depreciation When one country’s currency becomes weakerand can purchase fewer units of another country’s currency.Currency risk management A company’s management of its transaction,ment and, consequently, disappear ifthe segment is eliminated.Direct labor Labor that is traceableto the goods or services being produced. Direct labor budget A budget showing the total direct labor hoursneeded and the associated cost for the number of units in the production budget.Direct materials Materials that are traceable to the goods or services being produced.Direct materials budget A budget that outlines the expected usage of materials production and purchases of thedirect materials required.Direct method A method that allocates service costs directly toproducing departments. This method ignores any interactions that may exist among support departments.Direct tracing The process of identifying costs that are specifically orphysically associated with a cost object.Discount factor The factor used toconvert a future cash flow to its present value.Discount rate The rate of return usedto compute the present value of futurecash flows.Discounted cash flows Future cashflows expressed in present-value terms. Discounting The act of finding thepresent value of future cash flows. Discounting models Capital investment models that explicitly considerthe time value of money in identifying criteria for accepting or rejectingproposed projects.Discretionary fixed expenses Expenses incurred for the acquisition of shortterm capacity or services, usually asthe result of yearly planning.Double-loop feedback Informationabout both the effectiveness of strategy implementation and the validity of assumptions underlying the strategy.Driver analysis The effort expendedto identify those factors that are theroot causes of activity costs.economic, and translation exposuredue to exchange rate fluctuations.Currently attainable standards Standards that reflect an efficientoperating state; they are rigorous but achievable.Customer perspective A balanced scorecard viewpoint that defines the customer and market segments inwhich the business will compete.Customer value Realization less sacrifice, where realization is what thecustomer receives and sacrifice iswhat is given up.Cycle time The length of time requiredto produce one unit of aproduct.DDecentralization The granting ofdecision-making freedom to loweroperating levels.Decentralized decision making A systemin which decisions are made andimplemented by lower-level managers.Decision making The process of choosingamong competing alternatives.Decision model A specific set of proceduresthat, when followed,produces a decision.Decision package A description ofservice levels, with associated costs,that a decision unit can or would liketo offer.Defective product A product or servicethat does not conform tospecifications.Degree of operating leverage (DOL)A measure of the sensitivity of profitchanges to changes in sales volume. Itmeasures the percentage change inprofits resulting from a percentagechange in sales.Dependent variable A variable whosevalue depends on the value of anothervariable. For example, Y in thecost formula Y _ F _ VX dependson the value of X.Direct costs Costs that can be easilyand accurately traced to a cost object.Direct fixed expenses Fixed costs thatare directly traceable to a given seg-• 85168183_glossary_849-860.qxd 1/22/04 2:27 PM Page 851 Driver tracing The use of drivers toassign costs to cost objects.Drivers Factors that cause changes inresource usage, activity usage, costs,and revenues.Drum-Buffer-Rope (DBR) System TheTOC inventory management systemthat relies on the drum beat of themajor constrained resources, timebuffers, and ropes to determine inventory levels.Dumping Predatory pricing in the international market.Durability The length of time a product functions.Dysfunctional behavior Individual behavior that conflicts with the goals ofthe organization.EEcoefficiency A view of environmental management maintaining thatorganizations can produce more usefulgoods and services whilesimultaneously reducing negative environmental impacts, resourceconsumption, and costs.Economic order quantity (EOQ) The amount that should be ordered (or produced) to minimize the total ordering(or setup) and carrying costs.Economic risk The possibility that afirm’s present value of future cashflows can be affected by exchange fluctuations.Economic value added (EVA) A performance measure that is calculatedby taking the after-tax operatingprofit minus the total annual cost ofcapital.Electronic business Any business transaction or information exchangethat is executed using informationand communication technology.Electronic commerce (e-commerce)Buying and selling products using information and communicationtechnology.Electronic data interchange (EDI) An inventory management method thatallows suppliers access to a buyer’son-line database.External failure costs Costs incurred because products fail to conform torequirements after being sold to outside parties.External linkages The relationship ofa firm’s activities within its segmentof the value chain with those activitiesof its suppliers and customers.External measures Measures that relateto customer and shareholderobjectives.FFacility-level activities Activities that sustain a facility’s general manufacturing process.Failure activities Activities performedby an organization or its customers in response to poor quality (poor qualitydoes exist).Failure costs The costs incurred by an organization because failure activitiesare performed.Favorable (F) variances Variances produced whenever the actualamounts are less than the budgetedor standard allowances.Feasible set of solutions The collectionof all feasible solutions.Feasible solution A product mix that satisfies all constraints.Features (quality of design) Characteristics of a product that differentiatefunctionally similar products.Feedback Information that can beused to evaluate or correct the stepsbeing taken to implement a plan.FIFO costing method A process costing method that separates units inbeginning inventory from those produced during the current period. Unitcosts include only current periodcosts and production.Financial accounting information system An accounting informationsubsystem that is primarily concernedwith producing outputs for externalusers and uses well-specified economic events as inputs and processes thatmeet certain rules and conventions.Financial budgets The portions of the master budget that include the cash Employee empowerment The authorization of operational personnel toplan, control, and make decisionswithout explicit authorization frommiddle and higher-level management.Ending finished goods inventory budgetA budget that describes plannedending inventory of finished goods inunits and dollars.Environmental costs Costs that areincurred because poor environmentalquality exists or may exist.Environmental detection costs Costs incurred to detect poor environmental performance.Environmental external failure costsCosts incurred after contaminants are introduced into the environment. Environmental internal failure costsCosts incurred after contaminants are produced but before they are introducedinto the environment.Environmental prevention costs Costs incurred to prevent damage to the environment. Equivalent units of output Completeunits that could have been producedgiven the total amount of manufacturingeffort expended during theperiod.Ethical behavior Choosing actionsthat are “right,” “proper,” and“just.” Our behavior can be right orwrong, it can be proper or improper,and the decisions we make can befair or unfair.Exchange gain A gain on the exchangeof one currency for anotherdue to appreciation in the home currency. Exchange loss A loss on the exchangeof one currency for another due todepreciation in the home currency.Exchange rates The rates at whichforeign currency can be exchangedfor the domestic currency.Expected activity capacity Expectedactivity output for the coming year.Expenses Expired costs.External constraints Limiting factorsimposed on the firm from externalsources (such as market demand).852 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 852 budget, the budgeted balance sheet,the budgeted statement of cash flows,and the capital budget.Financial measures Measures expressedin dollar terms.Financial perspective A balancedscorecard viewpoint that describes thefinancial consequences of actionstaken in the other three perspectives.Financial productivity measure A productivitymeasure in which inputs andoutputs are expressed in dollars.Fitness of use The suitability of aproduct for carrying out its advertisedfunctions.Fixed activity rate Fixed activity costdivided by the total capacity of theactivity driver.Fixed cost Costs that, in total, areconstant within the relevant range asthe activity output varies.Fixed overhead spending varianceThe difference between actual fixedoverhead and applied fixed overhead.Fixed overhead volume variance Thedifference between budgeted fixedoverhead and applied fixed overhead;it is a measure of capacity utilization.Flexible budget A budget that canspecify costs for a range of activity.Flexible budget variance The sum ofprice variances and efficiency variancesin a performance reportcomparing actual costs to expectedcosts predicted by a flexible budget. Flexible resource Resources that are purchased as used and needed. Thereis no unused or excess capacity forthese resources.Foreign trade zones Areas that are physically on U.S. soil but consideredto be outside U.S. commerce. Goods imported into a foreign trade zone areduty free until they leave the zone. Forward contract An agreement that requires the buyer to exchange aspecified amount of a currency at a specified rate (the forward rate) on a specified future date.Full environmental costing The assignment of all environmental costs,both private and societal, to products. Heterogeneity When there is a greater chance of variation in the performanceof services than in theproduction of products.Hidden quality costs Opportunitycosts resulting from poor quality.High-low method A method for fittinga line to a set of data pointsusing the high and low points in thedata set. For a cost formula, the highand low points represent the high andlow activity levels. It is used to breakout the fixed and variable componentsof a mixed cost.Homogeneous cost pool A collectionof overhead costs associated with activities that have the same processand the same level and can use thesame activity driver to assign costs to products.IIdeal standards Standards that reflect perfect operating conditions.Impact analysis A life-cycle assessmentstep where the environmentalimpacts of different product (orprocess) designs are compared and evaluated.Improvement analysis A life-cycle assessment step where efforts are madeto reduce the environmental impacts revealed by the inventory and impactsteps.Incentives The positive or negative measures taken by an organization toinduce a manager to exert effort toward achieving the organization’sgoals.Incremental (or baseline) budgetingThe practice of taking the prior year’sbudget and adjusting it upward ordownward to determine next year’sbudget.Independent projects Projects that, if accepted or rejected, will not affectthe cash flows of another project. Independent variable A variablewhose value does not depend on thevalue of another variable. For example,in the cost formula Y _ F _VX, the variable X is an independent variable.Full private costing The assignmentof only private costs to individual products.Functional-based costing (FBC) An approach for assigning costs ofshared resources to products andother cost objects using only productionor unit-level drivers.Functional-based management(FBM) A managerial approach thatattempts to control costs by focusingon the efficiency of organizational subunits.Functional-based management (FBM) accounting system An accounting informationsystem that emphasizes theuse of functional organizational unitsto assign and manage costs.Functional-based responsibility accountingsystem A control systemdefined by centering responsibility onorganizational units and individualswith traditional budgets and standardcosting used to evaluate and monitorperformance.Future value The value that will accumulateby the end of an investment’slife if the investment earns a specifiedcompounded return.GGainsharing Providing cash incentivesfor a company’s entire workforce thatare keyed to quality and productivitygains.Goal congruence The alignment of amanager’s personal goals with thoseof the organization.Goodness of fit The degree of associationbetween Y and X (cost andactivity). It is measured by how muchof the total variability in Y is explainedby X.HHalf-year convention The assumptionthat a newly acquired asset is in servicefor one-half year of its firsttaxable year regardless of the date theservice actually began.Hedging A way of insuring againstgains and losses on foreign currencyexchange.• 85368183_glossary_849-860.qxd 1/22/04 2:27 PM Page 853 Indirect costs Costs that cannot betraced to a cost object.Industrial value chain The linked setof value-creating activities from basicraw materials to end-use customers.Innovation process A process that anticipatesthe emerging and potentialneeds of customers and creates new products and services to satisfy those needs.Input trade-off efficiency The leastcost, technically efficient mix of inputs. Inseparability The fact that producersof services and buyers of servicesmust usually be in direct contact foran exchange to take place.Intangibility When buyers of services cannot see, feel, hear, or taste a service before it is bought.Intercept parameter The fixed cost, representing the point where the cost formula intercepts the vertical axis. In the cost formula Y _ F _ VX, F isthe intercept parameter.Internal business process perspective A balanced scorecard viewpoint that describes the internal processesneeded to provide value for customers and owners.Internal constraints Limiting factors found within the firm (such as machine time availability).Internal failure costs Costs incurred because products and services fail to conform to requirements where lackof conformity is discovered prior to external sale.Internal linkages Relationships among activities within a firm’s value chain. Internal measures Measures that relate to the processes and capabilitiesthat create value for customers and shareholders.Internal rate of return The rate of return that equates the present value of a project’s cash inflows with the present value of its cash outflows (i.e., it setsthe NPV equal to zero). Also, the rateof return being earned on funds that remain internally invested in a project.。
管理会计术语中英对照表 (1)精选全文完整版
可编辑修改精选全文完整版管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。
AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingcompany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法（变动法）activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析，组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,compliance 合规性审计audit，operational 营运升级authoritativebudget(top-down budget) 权威式（自上而下）预算法authoritativestandard(cost) 权威式标准（成本）automated clearing house(ACH) 自动清算系统Bbackflush costing 及时制造后推成本法balancesheet components 资产负债表要素balancesheet, Pro forma 迷你资产负债表balancedscorecard, example 平衡记分卡例子balancedscorecard, implementing the 平衡记分卡的实施batchprocessing 批量处理benchmarking标杆分析benefits,tangible and intangible 有形和无形收益boardof directors 董事会bondterminology 债券术语bondtypes 债券种类bookvalue method 账面价值法browser(Web)software 浏览器软件budgetbalance sheet 预算资产负债表budgetcommittee 预算委员会budgetcoordinator 预算协调员budgetcycle 预算周期budgetnegotiation 预算商议budgetparticipants 预算参与者budgetperiod 预算期budgetprocess 预算流程budgetproposal 预算提案budgetreview and approval 预算检查与批准budgetrevision 预算修正budgetslack 预算松弛budgetsystems 预算制度budget,authoritative (top-down) 权威式（自上而下）预算budget,capital 资本预算budget,cash 现金预算budget,combined 预算合并budget,cost of goods sold 产品销售成本预算budget,definition of 预算的定义budget,direct labor 直接人工预算budgetdirect materials 直接材料预算budgetemployee benefits 员工福利预算budget,financial 财务预算budget,fixable 弹性预算budget,incremental 增量预算budget,operating 营业预算budget,overhead 间接费用预算budget,participative 参与式预算budget,production 生产预算budget,sales 销售预算budget,selling and administrative expense 销售与管理费用预算budgetstatic 静态预算budgetarycontrol 预算控制budgeting预算编制budgetingprocess experts 预算流程专家budgetingsteps 预算步骤budgeting,characteristics of successful 成功的预算流程特征budgeting,flexible 弹性预算budgets,continuous 连续预算budgets,financial 财务预算budgets,kaizen 包涵改善内容的预算budgets,project 项目预算budgets,strategy and planning 战略与计划预算budgets,zero-based 零基预算businessnetwork 商业网络businessfunctions, support 企业功能，支持businessinformation systems (BIS) 企业信息系统businessintelligence 商业情报businessunit profitability analysis 部门盈利能力分析business-to-business(B2B)e-commerce 企对企商务by-products副产品Ccapacity产能capacityutilizations, master budget 产能利用率总预算capacityutilization, normal 正常产能利用率capacity,practical 实际产能capacity,theoretical 理论产能capitallease 资本租赁capitallease obligation 资本租赁债务capitalstock 股本carryingcost 持有成本cash现金cashbudget 现金预算cashdisbursements 现金支付cashdisbursements (outflows) 现金支付cashdiscounts 现金折扣cashexcess 超额现金cashflow return on investment（CEROI）投资活动产生的现金流量cashflows from operating activities 经营活动产生的现金流量cashreceipts(inflows) 现金收入（流入）cause-and-effectdiagram 因果图center,cost 成本中心center,investment 投资中心center,profit 利润中心center,revenue 收入中心client/servermodel 客户端/服务器系统，客户伺服器combinedbudget 合并预算combinedfinancial statement 合并财务报表committed(sunk) 契约承约（沉没）成本committedcost 契约承约成本commoncost 共同成本commoncost allocation 共同成本分配compensationbalance 补偿余额completed-contractmethod 合同完工法complexity复杂性complianceaudit 合规性审计comprehensiveincome 全面收益comprehensiveincome information 全面收益信息computernetwork system 计算机网络系统concurrentengineering(CE) 并行工程conformance符合conservatism稳健性consignedgoods 寄销货物consolidatedfinancial statement 合并资产负债表contingencies或有事项contingentliability 或有负债continuousbudget 连续预算contributionmargin 边际贡献contributionreporting 贡献报告controlcharts 控制图表control,budgetary 预算控制controllablecost 可控成本controllableprofit 可控利润conversioncost 转换成本corporatecapital(stockholders’ equity) 公司资本（股东权益）costaccounting term 成本会计术语costaccumulation 成本归集costallocation 成本分摊costassignment 成本分配costcenter 成本中心costdriver (allocation base) 成本动因（分摊基础）costdrivers, activity-based 作业成本动因costdrivers, executional 执行性成本动因costdrivers, structural 结构性成本动因costdrivers, volume-based 数量成本动因costflow assumptions 成本流转假设costflow, process costing 分步成本法的成本流转costflows in manufacturing companies 制造业成本流转costflows in merchandising and service companies 商业和服务业成本流转costmanagement 成本管理costobject 成本对象costof goods available for sale or use 可供出售或使用的商品的成本costof goods sold 产品销售成本costof goods sold budget 产品销售成本预算costof quality(COQ)analysis 质量成本分析costpool成本归集costrecovery method 成本回收法coststandards 成本标准coststandards, authoritative 权威式成本标准coststandards, currently attainable当前可实现的标准coststandards, ideal 理想成本标准coststandards, participative 参与式成本标准cost,actual 实际成本cost,carrying 持有成本cost,committed (sunk) 承约（沉没）成本cost,controllable 可控成本cost,conversion 转换成本cost,definition of 成本定义cost,differential 成本差异cost,direct 直接成本cost,fixed 固定成本cost,indirect间接成本cost,indirect labor间接人工成本costindirect materials间接材料成本costnocommitted(flexible)非承约（弹性）成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime 主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本（混合成本）costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio 成本收益率cost-benefitrelationship成本收益关系costing(actual, normal, standard)实际成本，正常成本，标准成本costing,job order分批成本法costing,process分步成本法costs成本costs,allocation of service department服务部门成本归集costs,historical data for determining用于确定成本的历史数据criticalsuccess, factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturities of long-term debt 本年到期的长期负债currentlyattainable standard (cost)当前可实现的标准customeracquisition获得客户customeroutcome measures顾客成果指标customerprofitability analysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,application software packages定制应用软件包customscharges and tariffs关税税费及税率Ddatadefinition language (DDL) 数据定义语言datadesign (systems) 数据设计（系统）datadictionary数据字典datamanipulation language (DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagement system (DBMS)数据库管理系统databasemanagement system (DBMS) types数据管理系统种类data-drivendecision support system数据决策支持系统debtsecurity债务证券decisionsupport system (DSS)决策支持系统decliningbalance method余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtax liability递延所得税负债departmentaloverhead rate部门间接成本分摊率depletion折耗depletionaccounting 折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriber line (DSL) 数字用户线directcost直接成本directcost (variable costing)直接成本法（变动成本法）directcutover (conversion/implementation)完全切换（转换/实施directfinancing lease直接融资租赁directlabor budget直接人工预算directlabor, standard costs for 直接人工标准成本directmaterials budget直接材料预算directmaterials inventory直接材料存货directmaterial, standard costs for直接材料标准成本directmethod直接法directprofit直接利润directwrite-off method直接冲销法discontinuesoperation停止经营discretionarycost 酌定成本，任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividends,cash 现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip 票据股利dividends,stock 股票股利dollar-valueLIFO 金额数据后进先出法DuPontmethod, profitability analysis 杜邦盈利能力分析Eeconomicentity 经济实体economicvalue added (EVA) 经济附加值EDGARdatabase EDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicData Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronicdata interchange (EDI)电子数据交换electronicfunds transfer (EFT)电子资金转帐Elementsof Financial Statements 财务报表要素employeebenefits budget员工福利名预算employeestock ownership plan (ESOP)员工持股计划enterpriseresource planning (ERP) system 企业资源计划（ERP）系统enterpriseresources planning (ERP)企业资源计划（ERP）entity-relationship(E-R) diagram实体－关系图equity(net assets)权益（净资产）equitymethod accounting权益法会计equityshare (stock) options股票期权equivalentunit (EU)约当产量executionalcost drivers执行成本动因executivesupport systems (ESS)高级管理人员支持系统expenses费用expertsystem专家系统，电子智慧系统expropriation征用ExtensibleMarkup Language (XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient (application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreporting resources财务报告资源financialreports, segmented external对外财务报告financialstatement footnotes of disclosures财务报表辅助或披露financialstatement limitations财务报表限制financialstatement user, internal and external财务报表内部和外部使用者financialstatement, pro forma模拟财务报表financialstatements for a manufacturing company 制造企业财务报表financing融资finishedgoods (FG) inventory 产成品存货First-in,first-out (FIFO) costing method先进先出成本法first,first-out (FIFO) method先进先出法fixedcost固定成本fixedcost, committed 已承担固定成本fixedcost, discretionary 酌定固定成本fixedoverhead costs 固定间接成本fixedoverhead variance 固定间接费用差异flexiblebudget 弹性预算flexiblebudget variance 弹性预算差异flexiblebudgeting 弹性预算fullcost (absorption) model 完全（吸收）成本模式fullcosting (absorption costing)完全（吸收）成本法fulldisclosure充分披露fulldisclosure principle充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyaccepted auditing standards (GAAS)公认审计准则goals,budgets and预算目标goingconcern连续经营的企业goodsin transit在途商业goods,consigned寄销商品goodwill商誉grossprofit (constant gross margin percentage) method毛利法groupand composite methods分类和综合法Hhierarchicaldatabase management system (DBMS) 分级数据库管理系统histogram直接图表historicalcost 历史成本historicaldata for determining costs决定成本的历史数据HypertextMarkup Language (HTML)超文本标识语言Iidealstandards (cost)理想标准if-convertedmethod如果转换法impairment,in value价值损失imputedinterest rate应计利率incomestatement preparation损益表编制incomestatement, multiple-step多步式损益表incomestatement, pro forma模拟损益表incomestatement, single-step单步式损益表income净收益incrementalbudget 增量预算incrementalcost allocation method 增量成本分配法indirectcost间接成本indirectlabor cost间接人工成本informationsystems, management-level管理层信息系统informationsystems, strategic-level战略信息系统innovation创新InsiderTrading and Securities Fraud Enforcement Act of 19881988年内部人交易与证券欺诈执行法案InsiderTrading Sanctions Act of 19841984年的内部交易制裁法案installmentsales method分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol (IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts, manufacturing company制造企业存货帐户inventoryerrors存货误差inventorylevels, determining in process costing分步成本法的存货水平inventorysystem盘存制度inventorysystem, periodic定期盘存制inventorysystem, perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,direct materials直接材料存货inventory,finished goods (FG)产成品存货inventory,work-in-process (WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjoborder costing分批成本法jointproducts联产品just-in-time(JIT) system及时制Kkaizenbudgets 包含改善内容的预算kaizenbudgets, benefits包含改善内容的预算的优点knowledgework systems (KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO) method 后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current 流动负债life-cyclecosting 生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localarea network (LAN)局域网localarea network, wireless无线局域网long-termcontracts, losses on长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerof cost or market (LCM) rule成本与市价孰低法Mmainframecomputer 主机managementby exception method 例外管理managementby objectives (MBO)目标管理managementby objective (MBO), benefits目标管理的优点managementdiscussion and analysis (MD&A)管理层论述及分析managementinformation systems (MIS)管理信息系统management-levelinformation systems管理层水平信息系统manufacturingcompany制造业manufacturingcompany, accounting for cost flows in a 制造业成本流转会计manufacturingcompany, cost flows in a 制造业成本流转manufacturingcompany, financial statements for a 制造业财务报表marketexpectations 市场预期marketprice model市场定价模型marketshare 市场份额marketvalue 市值marketvalue added (MVA) 市场附加值marketablesecurities 有价证券masterbudget 总预算masterbudget capacity utilization 产能利用率总预算masterbudget, components总预算要素matching配比materiality重要性materialsresources planning (MRP) 物质资源计划merchandisingcompany 商品企业model-drivendecision support system 模型决策支持系统multiple-stepincome statement 多步式损益表Nnegotiatedprice model 协议价格模型netincome 净利netmarketplace 纯市场netrealizable value (NRV) 可变现净netrealizable value (NRV) for trade receivables应收货款可变现净值netrealizable value (NRV) method可变现净值法networkoperating system (NOS)网络操作系统networktopology局域网network,computer计算机网络neuralnetwork神经系统nominalunit of money名义货币单位noncommitted(flexible) cost未承担（弹性）成本noncontrollablecost不可控成本nonmonetaryassets, exchanges of 非货币性资产交易nontradereceivables非贸易应收账款normalcapacity utilization 正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabase management system (OODBMS) 面向对象的数据库管理系统off-balance-sheetfinancing 资产负债表表外融资officesystems办公系统online(real-time) processing 在线（实时）处理onlineanalytical processing (OLAP)在线分析处理onlinetransaction processing (OLAP)在线交易处理operatingbudget 营运预算operatinglease 经营性租赁operatingsegment, reporting 营运部门报告operationcosting 营运成本operationalaudit 营运审计operationalproductivity营运生产力operational-levelinformation systems 营运水平信息系统operations 营运operationsand performance goals 营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate, departmental部门间接费用分摊率overheadrate, plant-wide工厂范围内间接费用分摊率Ppacket,data 数据包paid-incapital (contributed capital)实缴资本parvalue stock面值股parallelstrategy (conversion/implementation)平行战略（转换/实施）Paretodiagram帕累托图partialproductivity部分生产力participativebudget (bottom-up or serf-imposed budget)参与式预算法participativestandards (cost)参与式标准（成本）pensionplan退休金计划pensionworksheet退休金计算表performancemeasurement reports业绩评价报告performancemeasures, establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventory system定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventory system永续盘存制phasedapproach (conversion/implementation)阶段法physicalmeasure (units-of-production) method（单位产品）实物计量法pilotstudy (conversion/implementation)指引性学习plant-wideoverhead rate工厂范围内间接费用分摊率Point-to-PointTunneling Protocol )PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancial income税前收入price(rate)variance价格（汇率）差异primecost主要成本proforma balance sheet模拟资产负债表proforma financial statement模拟财务报表proforma income statement模拟损益表proforma schedule of cash disbursements模拟现金支付明细表proforma schedule of cash receipts模拟现金收入明细表proforma statement模拟报表processcosting分步成本法processcosting benefits and limitations分步成本法的优点与局限性processcosting cost flow分步成本法processdesign (systems)流程设计（系统）processexperts, budgeting预算流程专家processing,batch批量加工processing,online (real-time)在线处理（实时）productcost (inventoriable cost)产品成本productprofitability analysis产品盈利能力分析productionbudget生产预算productioncost report生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,total factor总因素生产力profitcenter利润中心profitabilityanalysis, business unit部门盈利能力分析profitabilityanalysis, customer顾客盈利能力分析profitabilityanalysis, product产品盈利能力分析projectbudgets 项目预算projectbudgets, advantages项目预算的优势promissorynote本票property,plant, and equipment (PP&E)财产、厂房及设备proxysolicitations委任，委任投票请求PublicCompany Accounting Oversight Board (PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance (QA)质量保证qualityaudit质量审计qualityfunction deployment (QFD)质量函数配置Rreciprocalmethod 交叉分担法recordingand valuation记录与评估RegulationS-K S-K条列RegulationS-X S-X条列relationaldatabase management system (RDBMS) 关系数据库管理系统relativesales value method相对销售价值法relevantrange相关范围residualincome (RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventory method零售价盘存法returnon assets (ROA)资产回报率returnon equity (ROE)权益回报率returnon investment (ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognition and realization营业收入的确认与现实revenues营业收入revenues,unearned of deferred收入，未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewith recourse有追索权的销售salewithout recourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalue at split-off method分离点法下的销售价值salesvolume variance销售量差异sales-typelease销售式租赁Sarbanes-OxleyAct of 2002 2002《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingand administrative expense budget销售与管理费用预算sensitivityanalysis敏感性分析servercomputer辅助计算机servicecompany服务企业short-termobjectives短期目标single-stepincome statement单步式损益表specificgoods pooled LIFO approach特殊商品后进先出法spoilage废品spoilage,in process costing 分步成本法下的废品spreadsheet电子数据表stand-alonecost allocation method独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementof cash flow example现金流量表实例statementof cash flows现金流量表statementof earnings (income statement)收益表（损益表）statementof shareholders’ equity所有者权益变动表statement,pro forma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod, depreciation直线折旧法strategicbusiness unit (SBU)战略性业务部门（SBU）strategicdecisions战略性决策strategic-levelinformation systems战略性水平信息系统structuralcost drivers结构性成本动因StructuredQuery Language (SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopment life cycle (SDLC)系统开发的寿命周期systemsdevelopment life cycle (SDLC), traditional 传统系统开发的寿命周期systems,decision support决策支持系统systems,expert专家系统systems,knowledge work知识工作系统systems,knowledge-level知识水平系统systems,management information管理信息系统systems,office办公系统systems,operational level information营运水平信息系统systems,transaction processing交易处理系统Ttaxliability, corporate 企业纳税义务taxableamount应税金额taxableincome应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient (application)瘦客户端topmanagement高级管理人员totalcost (mixed cost)总成本（混合成本）totalfactor productivity (TFP)总因素生产力totalquality management (TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystems development life cycle (SDLC)传统系统开发的寿命周期transactionprocessing system (TPS)交易处理系统transferpricing移转品定价transferpricing models移转品定价模式transferred-incosts转入成本treasurystock method库藏股票法two-stageallocation method 两阶段成本分摊制Uunfavorablevariance 不利差异userinterface design (systems) 用户界面设计Vvaluation,inventory存货计价value-addednetwork (VAN)增值网络variablecost变动成本variablecost model变动成本模式variablecosting变动成本法variablecosting, benefits and limitations变动成本法的优点与局限性variableoverhead costs变动间接成本variableoverhead variance变动间接费用差异varianceanalysis, variations on 差异分析的变化variance,favorable and unfavorable有利和不利差异virtualprivate network (VPN)公司专用内外互联网volume-basedcost drivers数量成本动因Wwarrantsand rights认股权证与权利warrantycosts, accounting for保修成本会计Webbrowser software浏览器软件weighted-averagemethod加权平均法widearea network (WAN)广域网wiretransfer电汇work-in-process(WIP) inventory半成品库存Zzero-basedbudget, strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotes payable无息应付票据以上就是管理会计术语中英对照表，应该说已经比较全面了，希望对你有所帮助。
财务管理-会计英语专用词汇及术语（中英文版）
财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciationreserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets无形资产 Intangible assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expansion fund'312106 利润归还投资Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 mission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Ine业务收入 OPERATING INE5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources pensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。
管理会计英文术语
管理会计（下）术语Management Accounting 管理会计约束性固定成本（committed fixed cost）酌量性固定成本（discretionary fixed cost）fixed cost固定成本variable cost 变动成本mixed cost 混合成本high-low point method 高低点法scatter diagram method 散布图法regression line method 回归直线法cost-volume-profit analysis 本量利分析technical variable cost 技术性变动成本discretionary variable cost 酌量性变动成本contribution margin 贡献毛益边际贡献contribution margin ratio 边际贡献率break even point 保本点margin of safety 安全边际target profit目标利润Absorption costing (full cost method) 完全成本法variable costing 变动成本法Standard costs 标准成本the direct materials price 直接材料价格quantity variances 数量差异the direct labor rate 工资率efficiency variances 效率差Ideal standards 理想的标准成本Practical standards 现实的标准成本Materials quantity variance 材料用量差异Labor rate variance 工资率差异Labor efficiency variance 直接人工效率差异Variable overhead spending variance 变动制造费用开支差Variable overhead efficiency variance 变动制造费用效率差异。
管理会计英文版知识点
管理会计英文版知识点Management Accounting: Key ConceptsIntroductionManagement accounting plays a crucial role in helping organizations make informed business decisions and achieve their strategic objectives. It provides insights into various aspects of financial information, costs, budgets, and performance evaluation. In this article, we will explore the key concepts of management accounting and how they aid in effective decision-making.1. Cost Concepts and AnalysisCost concepts are fundamental to management accounting as they assist in determining product cost, evaluating profitability, and making pricing decisions. Concepts like direct and indirect costs, fixed and variable costs, and opportunity costs help in understanding the cost structure of a business. Analyzing costs can help identify cost drivers, assess cost behavior, and support cost control strategies.2. Cost-Volume-Profit AnalysisCost-volume-profit (CVP) analysis is a powerful tool used by management accountants to understand the relationship between costs, volume, and profitability. It assists indetermining the breakeven point, target sales level, and profit potential. Through CVP analysis, businesses can evaluate the impact of changes in sales, costs, and selling prices on their financial performance.3. Budgeting and ForecastingBudgeting and forecasting are crucial aspects of management accounting that aid in planning, resource allocation, and performance evaluation. Budgets serve as a roadmap for firms, helping them set financial goals and track their progress towards achieving them. Forecasts, on the other hand, provide estimates of future financial performance based on historical data, market trends, and management assumptions.4. Performance Measurement and EvaluationManagement accounting involves establishing performance measurement systems to assess the effectiveness andefficiency of business operations. Key performance indicators (KPIs) are used to monitor and evaluate various aspects of performance, such as profitability, productivity, customer satisfaction, and quality. Performance measurement allows management to identify areas for improvement and make informed decisions to enhance overall performance.5. Activity-Based CostingActivity-Based Costing (ABC) is a costing method that assigns costs to products or services based on the activitiesrequired to produce them. Unlike traditional costing methods, which allocate costs based on direct labor or machine hours, ABC considers multiple cost drivers and provides more accurate cost information. ABC helps organizations understand the true cost of their products or services and make informed decisions regarding pricing, profitability, and resource allocation.6. Strategic Management AccountingStrategic management accounting focuses on the long-term planning and decision-making processes of an organization. It involves analyzing external factors, such as marketconditions and competitors, and aligning internalcapabilities to achieve strategic objectives. Strategic management accountants provide financial analysis, risk assessment, and performance evaluation to support strategic decisions related to investments, mergers, acquisitions, and diversification.ConclusionManagement accounting encompasses various key concepts that are essential for effective decision-making and performance evaluation. Understanding cost concepts, conducting cost-volume-profit analysis, budgeting, performance measurement, activity-based costing, and integrating strategic management accounting are crucial for organizations to thrive in today's dynamic business environment. By employing these concepts, managementaccountants can provide valuable insights to drive business success and inform strategic decision-making.。
管理会计资料专业术语词汇大全(英文版)
管理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) incomeIncome computed using afunctionally-based statement. Cost ofgoods sold includes all variable manufacturingcosts and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the averageaccounting net income by the originalinvestment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined as an aggregation ofactions within an organization usefulto managers for purposes of planning,controlling, and decision making.Activity analysis The process of identifying,describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items that describeindividual activities.Activity budgeting The process of estimatingthe demand for eachactivity’s output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activitiesdescribed by specific attributes suchas name, definition, classification asprimary or secondary, and activitydriver.Activity drivers Factors that measurethe consumption of activities by productsand other cost objects.Activity elimination The process of eliminating nonvalue-added activities. Activity flexible budget The predictionof what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enablethe activity to be performed). Administrative costs All costs associated with the general administrationof the organization that cannot be reasonably assigned to either marketingor production.Advance pricing agreements (APAs) Agreements between the Internal Revenue Service and a taxpayer on the acceptability of a transfer price. The agreement is private and is bindingon both parties for a specified periodof time.Aesthetics A quality attribute that is concerned with the appearance oftangible products (for example, styleand beauty) as well as the appearanceof the facilities, equipment, personnel,and communication materials associated with services.Allocation Assignment of indirectcosts to cost objects.Annuity A series of future cash flows. Applied overhead Overhead assignedto production using predeterminedrates.Appraisal costs Costs incurred to determine whether products and servicesare conforming to requirements.BBalanced Scorecard (See Strategicbased responsibility accountingsystem.)Base period A prior period used toset the benchmark for measuring productivitychanges.Batch-level activities Activities thatare performed each time a batch is produced.Benchmarking An approach that uses best practices as the standard for evaluating activity performance.Best-fitting line The line that fits a setof data points the best in the sensethat the sum of the squared deviationsof the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized.Break-even point The point where total sales revenue equals total costs;the point of zero profits.Activity output The result or productof an activity.Activity output measure The numberof times an activity is performed. It isthe quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies.Activity sharing Increasing the efficiency of necessary activities by using economies of scale.Activity volume variance The cost of the actual activity capacity acquiredand the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products.Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assigncosts to activities and then uses driversto assign costs to cost objects.Activity-based management (ABM) A systemwide, integrated approach thatfocuses management’s attention onactivities with the objective of improvingcustomer value and the profitachieved by providing this value. Itincludes driver analysis, activityanalysis, and performance evaluation,and draws on activity-based costingas a major source of information.Activity-based management (ABM)accounting system An accounting systemthat emphasizes the use ofactivities for assigning and managingcosts.Activity-based responsibility accountingA control system defined bycentering responsibility on processesand teams where activity performanceis measured in terms of time, quality,and efficiency.Actual costing An approach that assignsactual costs of direct materials,direct labor, and overhead to products.Adjusted cost of goods sold The costof goods sold after all adjustmentsfor overhead variance are made.G l o s s a r y•68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 849 Budget committee A committee responsiblefor setting budgetarypolicies and goals, reviewing and approvingthe budget, and resolving anydifferences that may arise in the budgetaryprocess.Budget director The individual responsiblefor coordinating anddirecting the overall budgetingprocess.Budgetary slack The process ofpadding the budget by overestimatingcosts and underestimating revenues.Budgets Plans of action expressed infinancial terms.CCapital budgeting The process ofmaking capital investment decisions. Capital investment decisions The process of planning, setting goals and priorities, arranging financing, and identifying criteria for making longterm investments.Carrying costs The costs of holding inventory.Cash budget A detailed plan that outlines all sources and uses of cash.Causal factors Activities or variablesthat invoke service costs. Generally, itis desirable to use causal factors asthe basis for allocating service costs. Centralized decision making A systemin which decisions are made at thetop level of an organization and local managers are given the charge to implement them.Certified Internal Auditor (CIA) A person who has passed a comprehensive examination designed to ensuretechnical competence and has two years’ experience.Certified Management Accountant (CMA) A person who has passed a rigorous qualifying examination, hasmet an experience requirement, and participates in continuing education. Certified Public Accountant (CPA) A person who is permitted (by law) toserve as an external auditor and whomust pass a national examination andbe licensed by the state in which heor she practices.Continuous replenishment A system where a manufacturer assumes the inventory management function for theretailer.Contribution margin Sales revenue minus total variable cost or price minusunit variable cost.Contribution margin ratio Contribution margin divided by sales revenue.It is the proportion of each sales dollar available to cover fixed costs andprovide for profit.Control The process of setting standards, receiving feedback on actual performance, and taking correctiveaction whenever actual performance deviates significantly from planned performance.Control activities Activities performedby an organization to prevent or detect poor quality (because poorquality may exist).Control costs Costs incurred from performing control activities.Control limits The maximum allowable deviation from a standard.Controllable costs Costs that managers have the power to influence.Controller The chief accounting officer; supervises all accounting departments.Controlling The managerial activityof monitoring a plan’s implementationand taking corrective action asneeded.Conversion cost The sum of direct labor cost and overhead cost.Core objectives and measures Those objectives and measures common tomost organizations.Cost The cash or cash equivalentvalue sacrificed for goods and servicesthat are expected to bring a currentor future benefit to the organization.Cost assignment The process of associating the costs, once measured, withthe units produced.Cost behavior The way in which acost changes in relation to changes in activity usage.Cost center A division of a companythat is evaluated on the basis of cost. Coefficient of correlation The squareroot of the coefficient of determination, which is used to express notonly the degree of correlation betweentwo variables but also thedirection of the relationship.Coefficient of determination The percentage of total variability in adependent variable (e.g., cost) that is explained by an independent variable(e.g., activity level). It assumes avalue between 0 and 1.Committed fixed expenses Expenses incurred for the acquisition of longterm activity capacity, usually as theresult of strategic planning.Committed resources Resources thatare purchased in advance of usage.These resources may or may not have unused (excess) capacity.Common costs The costs of resourcesused in the output of two or moreservices or products.Common fixed expenses Fixed expenses that cannot be directly tracedto individual segments and that are unaffected by the elimination of anyone segment.Comparable uncontrolled pricemethod The transfer price most preferredby the Internal Revenue Serviceunder Section 482. The comparable uncontrolled price is essentially equalto the market price.Compounding of interest Paying intereston interest.Constraint set The collection of all constraints that pertain to a particular optimization problem.Constraints Mathematical expressionsthat express resource limitations. Consumption ratio The proportion ofan overhead activity consumed by aproduct.Continuous budget A moving twelvemonthbudget with a future monthadded as the current month expires.Continuous improvement The processof searching for ways of increasingthe overall efficiency and productivityof activities by reducing waste, increasingquality, and reducing costs.850 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 850 Cost formula A linear function, Y _F _ VX, where Y _ Total mixedcost, F _ Fixed cost, V _ Variablecost per unit of activity, and X _Activity level.Cost measurement The act of determiningthe dollar amounts of directmaterials, direct labor, and overheadused in production.Cost object Any item, such as products,departments, projects, activities,and so on, for which costs are measuredand assigned.Cost of capital The cost of investmentfunds, usually viewed as a weightedaverage of the costs of funds from allsources.Cost of goods manufactured The totalcost of goods completed duringthe current period.Cost of goods sold The cost of directmaterials, direct labor, and overheadattached to the units sold.Cost of goods sold budget The estimatedcosts for the units sold.Cost-plus method A transfer price acceptableto the Internal RevenueService under Section 482. The costplusmethod is simply a cost-basedtransfer price.Cost reconciliation The final sectionof the production report that comparesthe costs to account for withthe costs accounted for to ensure that they are equal.Costs of quality Costs incurred because poor quality may exist orbecause poor quality does exist.Cost-volume-profit graph A graph that depicts the relationships among costs, volume, and profits. It consists of atotal revenue line and a total cost line. Currency appreciation When one country’s currency becomes strongerand can purchase more units of another country’s currency.Currency depreciation When one country’s currency becomes weakerand can purchase fewer units of another country’s currency.Currency risk management A company’s management of its transaction,ment and, consequently, disappear ifthe segment is eliminated.Direct labor Labor that is traceableto the goods or services being produced. Direct labor budget A budget showing the total direct labor hoursneeded and the associated cost for the number of units in the production budget.Direct materials Materials that are traceable to the goods or services being produced.Direct materials budget A budget that outlines the expected usage of materials production and purchases of thedirect materials required.Direct method A method that allocates service costs directly toproducing departments. This method ignores any interactions that may exist among support departments.Direct tracing The process of identifying costs that are specifically orphysically associated with a cost object.Discount factor The factor used toconvert a future cash flow to its present value.Discount rate The rate of return usedto compute the present value of futurecash flows.Discounted cash flows Future cashflows expressed in present-value terms. Discounting The act of finding thepresent value of future cash flows. Discounting models Capital investment models that explicitly considerthe time value of money in identifying criteria for accepting or rejectingproposed projects.Discretionary fixed expenses Expenses incurred for the acquisition of shortterm capacity or services, usually asthe result of yearly planning.Double-loop feedback Informationabout both the effectiveness of strategy implementation and the validity of assumptions underlying the strategy.Driver analysis The effort expendedto identify those factors that are theroot causes of activity costs.economic, and translation exposuredue to exchange rate fluctuations.Currently attainable standards Standards that reflect an efficientoperating state; they are rigorous but achievable.Customer perspective A balanced scorecard viewpoint that defines the customer and market segments inwhich the business will compete.Customer value Realization less sacrifice, where realization is what thecustomer receives and sacrifice iswhat is given up.Cycle time The length of time requiredto produce one unit of aproduct.DDecentralization The granting ofdecision-making freedom to loweroperating levels.Decentralized decision making A systemin which decisions are made andimplemented by lower-level managers.Decision making The process of choosingamong competing alternatives.Decision model A specific set of proceduresthat, when followed,produces a decision.Decision package A description ofservice levels, with associated costs,that a decision unit can or would liketo offer.Defective product A product or servicethat does not conform tospecifications.Degree of operating leverage (DOL)A measure of the sensitivity of profitchanges to changes in sales volume. Itmeasures the percentage change inprofits resulting from a percentagechange in sales.Dependent variable A variable whosevalue depends on the value of anothervariable. For example, Y in thecost formula Y _ F _ VX dependson the value of X.Direct costs Costs that can be easilyand accurately traced to a cost object.Direct fixed expenses Fixed costs thatare directly traceable to a given seg-• 85168183_glossary_849-860.qxd 1/22/04 2:27 PM Page 851 Driver tracing The use of drivers toassign costs to cost objects.Drivers Factors that cause changes inresource usage, activity usage, costs,and revenues.Drum-Buffer-Rope (DBR) System TheTOC inventory management systemthat relies on the drum beat of themajor constrained resources, timebuffers, and ropes to determine inventory levels.Dumping Predatory pricing in the international market.Durability The length of time a product functions.Dysfunctional behavior Individual behavior that conflicts with the goals ofthe organization.EEcoefficiency A view of environmental management maintaining thatorganizations can produce more usefulgoods and services whilesimultaneously reducing negative environmental impacts, resourceconsumption, and costs.Economic order quantity (EOQ) The amount that should be ordered (or produced) to minimize the total ordering(or setup) and carrying costs.Economic risk The possibility that afirm’s present value of future cashflows can be affected by exchange fluctuations.Economic value added (EVA) A performance measure that is calculatedby taking the after-tax operatingprofit minus the total annual cost ofcapital.Electronic business Any business transaction or information exchangethat is executed using informationand communication technology.Electronic commerce (e-commerce)Buying and selling products using information and communicationtechnology.Electronic data interchange (EDI) An inventory management method thatallows suppliers access to a buyer’son-line database.External failure costs Costs incurred because products fail to conform torequirements after being sold to outside parties.External linkages The relationship ofa firm’s activities within its segmentof the value chain with those activitiesof its suppliers and customers.External measures Measures that relateto customer and shareholderobjectives.FFacility-level activities Activities that sustain a facility’s general manufacturing process.Failure activities Activities performedby an organization or its customers in response to poor quality (poor qualitydoes exist).Failure costs The costs incurred by an organization because failure activitiesare performed.Favorable (F) variances Variances produced whenever the actualamounts are less than the budgetedor standard allowances.Feasible set of solutions The collectionof all feasible solutions.Feasible solution A product mix that satisfies all constraints.Features (quality of design) Characteristics of a product that differentiatefunctionally similar products.Feedback Information that can beused to evaluate or correct the stepsbeing taken to implement a plan.FIFO costing method A process costing method that separates units inbeginning inventory from those produced during the current period. Unitcosts include only current periodcosts and production.Financial accounting information system An accounting informationsubsystem that is primarily concernedwith producing outputs for externalusers and uses well-specified economic events as inputs and processes thatmeet certain rules and conventions.Financial budgets The portions of the master budget that include the cash Employee empowerment The authorization of operational personnel toplan, control, and make decisionswithout explicit authorization frommiddle and higher-level management.Ending finished goods inventory budgetA budget that describes plannedending inventory of finished goods inunits and dollars.Environmental costs Costs that areincurred because poor environmentalquality exists or may exist.Environmental detection costs Costs incurred to detect poor environmental performance.Environmental external failure costsCosts incurred after contaminants are introduced into the environment. Environmental internal failure costsCosts incurred after contaminants are produced but before they are introducedinto the environment.Environmental prevention costs Costs incurred to prevent damage to the environment. Equivalent units of output Completeunits that could have been producedgiven the total amount of manufacturingeffort expended during theperiod.Ethical behavior Choosing actionsthat are “right,” “proper,” and“just.” Our behavior can be right orwrong, it can be proper or improper,and the decisions we make can befair or unfair.Exchange gain A gain on the exchangeof one currency for anotherdue to appreciation in the home currency. Exchange loss A loss on the exchangeof one currency for another due todepreciation in the home currency.Exchange rates The rates at whichforeign currency can be exchangedfor the domestic currency.Expected activity capacity Expectedactivity output for the coming year.Expenses Expired costs.External constraints Limiting factorsimposed on the firm from externalsources (such as market demand).852 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 852 budget, the budgeted balance sheet,the budgeted statement of cash flows,and the capital budget.Financial measures Measures expressedin dollar terms.Financial perspective A balancedscorecard viewpoint that describes thefinancial consequences of actionstaken in the other three perspectives.Financial productivity measure A productivitymeasure in which inputs andoutputs are expressed in dollars.Fitness of use The suitability of aproduct for carrying out its advertisedfunctions.Fixed activity rate Fixed activity costdivided by the total capacity of theactivity driver.Fixed cost Costs that, in total, areconstant within the relevant range asthe activity output varies.Fixed overhead spending varianceThe difference between actual fixedoverhead and applied fixed overhead.Fixed overhead volume variance Thedifference between budgeted fixedoverhead and applied fixed overhead;it is a measure of capacity utilization.Flexible budget A budget that canspecify costs for a range of activity.Flexible budget variance The sum ofprice variances and efficiency variancesin a performance reportcomparing actual costs to expectedcosts predicted by a flexible budget. Flexible resource Resources that are purchased as used and needed. Thereis no unused or excess capacity forthese resources.Foreign trade zones Areas that are physically on U.S. soil but consideredto be outside U.S. commerce. Goods imported into a foreign trade zone areduty free until they leave the zone. Forward contract An agreement that requires the buyer to exchange aspecified amount of a currency at a specified rate (the forward rate) on a specified future date.Full environmental costing The assignment of all environmental costs,both private and societal, to products. Heterogeneity When there is a greater chance of variation in the performanceof services than in theproduction of products.Hidden quality costs Opportunitycosts resulting from poor quality.High-low method A method for fittinga line to a set of data pointsusing the high and low points in thedata set. For a cost formula, the highand low points represent the high andlow activity levels. It is used to breakout the fixed and variable componentsof a mixed cost.Homogeneous cost pool A collectionof overhead costs associated with activities that have the same processand the same level and can use thesame activity driver to assign costs to products.IIdeal standards Standards that reflect perfect operating conditions.Impact analysis A life-cycle assessmentstep where the environmentalimpacts of different product (orprocess) designs are compared and evaluated.Improvement analysis A life-cycle assessment step where efforts are madeto reduce the environmental impacts revealed by the inventory and impactsteps.Incentives The positive or negative measures taken by an organization toinduce a manager to exert effort toward achieving the organization’sgoals.Incremental (or baseline) budgetingThe practice of taking the prior year’sbudget and adjusting it upward ordownward to determine next year’sbudget.Independent projects Projects that, if accepted or rejected, will not affectthe cash flows of another project. Independent variable A variablewhose value does not depend on thevalue of another variable. For example,in the cost formula Y _ F _VX, the variable X is an independent variable.Full private costing The assignmentof only private costs to individual products.Functional-based costing (FBC) An approach for assigning costs ofshared resources to products andother cost objects using only productionor unit-level drivers.Functional-based management(FBM) A managerial approach thatattempts to control costs by focusingon the efficiency of organizational subunits.Functional-based management (FBM) accounting system An accounting informationsystem that emphasizes theuse of functional organizational unitsto assign and manage costs.Functional-based responsibility accountingsystem A control systemdefined by centering responsibility onorganizational units and individualswith traditional budgets and standardcosting used to evaluate and monitorperformance.Future value The value that will accumulateby the end of an investment’slife if the investment earns a specifiedcompounded return.GGainsharing Providing cash incentivesfor a company’s entire workforce thatare keyed to quality and productivitygains.Goal congruence The alignment of amanager’s personal goals with thoseof the organization.Goodness of fit The degree of associationbetween Y and X (cost andactivity). It is measured by how muchof the total variability in Y is explainedby X.HHalf-year convention The assumptionthat a newly acquired asset is in servicefor one-half year of its firsttaxable year regardless of the date theservice actually began.Hedging A way of insuring againstgains and losses on foreign currencyexchange.• 85368183_glossary_849-860.qxd 1/22/04 2:27 PM Page 853 Indirect costs Costs that cannot betraced to a cost object.Industrial value chain The linked setof value-creating activities from basicraw materials to end-use customers.Innovation process A process that anticipatesthe emerging and potentialneeds of customers and creates new products and services to satisfy those needs.Input trade-off efficiency The leastcost, technically efficient mix of inputs. Inseparability The fact that producersof services and buyers of servicesmust usually be in direct contact foran exchange to take place.Intangibility When buyers of services cannot see, feel, hear, or taste a service before it is bought.Intercept parameter The fixed cost, representing the point where the cost formula intercepts the vertical axis. In the cost formula Y _ F _ VX, F isthe intercept parameter.Internal business process perspective A balanced scorecard viewpoint that describes the internal processesneeded to provide value for customers and owners.Internal constraints Limiting factors found within the firm (such as machine time availability).Internal failure costs Costs incurred because products and services fail to conform to requirements where lackof conformity is discovered prior to external sale.Internal linkages Relationships among activities within a firm’s value chain. Internal measures Measures that relate to the processes and capabilitiesthat create value for customers and shareholders.Internal rate of return The rate of return that equates the present value of a project’s cash inflows with the present value of its cash outflows (i.e., it setsthe NPV equal to zero). Also, the rateof return being earned on funds that remain internally invested in a project.。
会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语AcceleratedDepreciationMethod计算折旧时，初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法decliningbalancedepreciation，双倍余额递减折旧法doubledecliningbalancedepreciation，年限总额折旧法sumoftheyears'depreciationAccount科目，帐户Accountformat帐户式Accountpayable应付帐款Accountreceivable应收帐款Accountingcycle会计循环，指按顺序进行记录，归类，汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accountingequation会计等式：资产=负债+业主权益Accountsreceivableturnover应收帐款周转率：一个时期的赊销净额/应收帐款平均余额Accrualbasisaccounting应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。
凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。
Accrueddividend应计股利Accruedexpense应记费用：指本期已经发生而尚未支付的各项费用。
Accruedrevenue应记收入Accumulateddepreciation累计折旧Acid-testratio酸性试验比率，企业速动资产与流动负债的比率，又称quickratioAcquisitioncost购置成本Adjustedtrialbalance调整后试算表，指已作调整分录但尚未作结账分录的试算表。
Adjustingentry调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
Adverse应收帐款的帐龄分类Agingofaccountsreceivable应收帐款的帐龄分类Allocable应分配的Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowancefordoubtfulaccounts呆帐备抵Allowanceforuncollectibleaccounts呆帐备抵Allowancemethod备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) incomeIncome computed using afunctionally-based statement. Cost ofgoods sold includes all variable manufacturingcosts and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the averageaccounting net income by the originalinvestment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined as an aggregation ofactions within an organization usefulto managers for purposes of planning,controlling, and decision making.Activity analysis The process of identifying,describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items that describeindividual activities.Activity budgeting The process of estimatingthe demand for eachactivity’s output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activitiesdescribed by specific attributes suchas name, definition, classification asprimary or secondary, and activitydriver.Activity drivers Factors that measurethe consumption of activities by productsand other cost objects.Activity elimination The process of eliminating nonvalue-added activities. Activity flexible budget The predictionof what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enablethe activity to be performed). Administrative costs All costs associated with the general administrationof the organization that cannot be reasonably assigned to either marketingor production.Advance pricing agreements (APAs) Agreements between the Internal Revenue Service and a taxpayer on theacceptability of a transfer price. The agreement is private and is bindingon both parties for a specified periodof time.Aesthetics A quality attribute that is concerned with the appearance oftangible products (for example, styleand beauty) as well as the appearanceof the facilities, equipment, personnel,and communication materials associatedwith services.Allocation Assignment of indirectcosts to cost objects.Annuity A series of future cash flows. Applied overhead Overhead assignedto production using predeterminedrates.Appraisal costs Costs incurred to determine whether products and servicesare conforming to requirements.BBalanced Scorecard (See Strategicbased responsibility accountingsystem.)Base period A prior period used toset the benchmark for measuring productivitychanges.Batch-level activities Activities thatare performed each time a batch is produced.Benchmarking An approach that usesbest practices as the standard for evaluating activity performance.Best-fitting line The line that fits a set of data points the best in the sensethat the sum of the squared deviationsof the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized.Break-even point The point where total sales revenue equals total costs;the point of zero profits.Activity output The result or productof an activity.Activity output measure The numberof times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the timeand resources required by an activity. Activity selection The process of choosing among sets of activitiescaused by competing strategies.Activity sharing Increasing the efficiency of necessary activities by using economies of scale.Activity volume variance The cost ofthe actual activity capacity acquiredand the capacity that should be used. Activity-based cost (ABC) system Acost system that first traces costs to activities and then traces costs from activities to products.Activity-based costing (ABC) A cost assignment approach that first usesdirect and driver tracing to assigncosts to activities and then uses drivers to assign costs to cost objects.Activity-based management (ABM) A systemwide, integrated approach thatfocuses management’s attention onactivities with the objective of improving customer value and the profitachieved by providing this value. It includes driver analysis, activity analysis, and performance evaluation,and draws on activity-based costingas a major source of information.Activity-based management (ABM)accounting system An accounting systemthat emphasizes the use ofactivities for assigning and managing costs.Activity-based responsibility accountingA control system defined bycentering responsibility on processesand teams where activity performanceis measured in terms of time, quality,and efficiency.Actual costing An approach that assigns actual costs of direct materials,direct labor, and overhead to products. Adjusted cost of goods sold The costof goods sold after all adjustmentsfor overhead variance are made.G l o s s a r y•68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 849 Budget committee A committee responsiblefor setting budgetarypolicies and goals, reviewing and approving the budget, and resolving anydifferences that may arise in the budgetary process.Budget director The individual responsible for coordinating anddirecting the overall budgetingprocess.Budgetary slack The process ofpadding the budget by overestimatingcosts and underestimating revenues. Budgets Plans of action expressed infinancial terms.CCapital budgeting The process ofmaking capital investment decisions. Capital investment decisions Theprocess of planning, setting goals and priorities, arranging financing, and identifying criteria for making longterm investments.Carrying costs The costs of holding inventory.Cash budget A detailed plan that outlines all sources and uses of cash.Causal factors Activities or variablesthat invoke service costs. Generally, itis desirable to use causal factors asthe basis for allocating service costs. Centralized decision making A systemin which decisions are made at thetop level of an organization and local managers are given the charge to implement them.Certified Internal Auditor (CIA) Aperson who has passed a comprehensive examination designed to ensuretechnical competence and has twoyears’ experience.Certified Management Accountant(CMA) A person who has passed arigorous qualifying examination, hasmet an experience requirement, and participates in continuing education. Certified Public Accountant (CPA) A person who is permitted (by law) toserve as an external auditor and whomust pass a national examination andbe licensed by the state in which heor she practices.Continuous replenishment A systemwhere a manufacturer assumes the inventory management function for theretailer.Contribution margin Sales revenueminus total variable cost or price minusunit variable cost.Contribution margin ratio Contribution margin divided by sales revenue.It is the proportion of each sales dollar available to cover fixed costs andprovide for profit.Control The process of setting standards, receiving feedback on actual performance, and taking correctiveaction whenever actual performance deviates significantly from planned performance.Control activities Activities performedby an organization to prevent or detect poor quality (because poorquality may exist).Control costs Costs incurred from performing control activities.Control limits The maximum allowable deviation from a standard.Controllable costs Costs that managers have the power to influence.Controller The chief accounting officer; supervises all accountingdepartments.Controlling The managerial activityof monitoring a plan’s implementationand taking corrective action asneeded.Conversion cost The sum of direct labor cost and overhead cost.Core objectives and measures Those objectives and measures common tomost organizations.Cost The cash or cash equivalentvalue sacrificed for goods and services that are expected to bring a currentor future benefit to the organization. Cost assignment The process of associating the costs, once measured, withthe units produced.Cost behavior The way in which acost changes in relation to changes in activity usage.Cost center A division of a companythat is evaluated on the basis of cost. Coefficient of correlation The squareroot of the coefficient of determination, which is used to express notonly the degree of correlation betweentwo variables but also thedirection of the relationship.Coefficient of determination The percentage of total variability in adependent variable (e.g., cost) that is explained by an independent variable(e.g., activity level). It assumes avalue between 0 and 1.Committed fixed expenses Expensesincurred for the acquisition of longterm activity capacity, usually as theresult of strategic planning.Committed resources Resources thatare purchased in advance of usage.These resources may or may not haveunused (excess) capacity.Common costs The costs of resourcesused in the output of two or moreservices or products.Common fixed expenses Fixed expensesthat cannot be directly tracedto individual segments and that are unaffected by the elimination of anyone segment.Comparable uncontrolled pricemethod The transfer price most preferredby the Internal Revenue Serviceunder Section 482. The comparable uncontrolled price is essentially equalto the market price.Compounding of interest Paying intereston interest.Constraint set The collection of all constraints that pertain to a particular optimization problem.Constraints Mathematical expressionsthat express resource limitations. Consumption ratio The proportion ofan overhead activity consumed by aproduct.Continuous budget A moving twelvemonth budget with a future monthadded as the current month expires. Continuous improvement The processof searching for ways of increasingthe overall efficiency and productivityof activities by reducing waste, increasing quality, and reducing costs.850 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 850 Cost formula A linear function, Y _F _ VX, where Y _ Total mixedcost, F _ Fixed cost, V _ Variablecost per unit of activity, and X _Activity level.Cost measurement The act of determiningthe dollar amounts of directmaterials, direct labor, and overheadused in production.Cost object Any item, such as products, departments, projects, activities,and so on, for which costs are measuredand assigned.Cost of capital The cost of investment funds, usually viewed as a weightedaverage of the costs of funds from all sources.Cost of goods manufactured The totalcost of goods completed duringthe current period.Cost of goods sold The cost of direct materials, direct labor, and overhead attached to the units sold.Cost of goods sold budget The estimated costs for the units sold.Cost-plus method A transfer price acceptable to the Internal RevenueService under Section 482. The costplus method is simply a cost-basedtransfer price.Cost reconciliation The final sectionof the production report that comparesthe costs to account for withthe costs accounted for to ensure that they are equal.Costs of quality Costs incurred because poor quality may exist orbecause poor quality does exist.Cost-volume-profit graph A graph that depicts the relationships among costs, volume, and profits. It consists of a total revenue line and a total cost line. Currency appreciation When onecountry’s currency becomes strongerand can purchase more units of another country’s currency.Currency depreciation When onecountry’s currency becomes weakerand can purchase fewer units of another country’s currency.Currency risk management A company’s management of its transaction,ment and, consequently, disappear ifthe segment is eliminated.Direct labor Labor that is traceableto the goods or services being produced. Direct labor budget A budget showingthe total direct labor hoursneeded and the associated cost for the number of units in the production budget.Direct materials Materials that are traceable to the goods or services being produced.Direct materials budget A budget that outlines the expected usage of materials production and purchases of thedirect materials required.Direct method A method that allocates service costs directly toproducing departments. This method ignores any interactions that may exist among support departments.Direct tracing The process of identifying costs that are specifically orphysically associated with a cost object.Discount factor The factor used toconvert a future cash flow to its present value.Discount rate The rate of return usedto compute the present value of futurecash flows.Discounted cash flows Future cashflows expressed in present-value terms. Discounting The act of finding thepresent value of future cash flows. Discounting models Capital investmentmodels that explicitly considerthe time value of money in identifyingcriteria for accepting or rejectingproposed projects.Discretionary fixed expenses Expensesincurred for the acquisition of shortterm capacity or services, usually asthe result of yearly planning.Double-loop feedback Informationabout both the effectiveness of strategy implementation and the validity of assumptions underlying the strategy.Driver analysis The effort expendedto identify those factors that are theroot causes of activity costs.economic, and translation exposuredue to exchange rate fluctuations.Currently attainable standards Standardsthat reflect an efficientoperating state; they are rigorous but achievable.Customer perspective A balancedscorecard viewpoint that defines thecustomer and market segments inwhich the business will compete.Customer value Realization less sacrifice, where realization is what thecustomer receives and sacrifice iswhat is given up.Cycle time The length of time requiredto produce one unit of aproduct.DDecentralization The granting ofdecision-making freedom to loweroperating levels.Decentralized decision making A systemin which decisions are made and implemented by lower-level managers. Decision making The process of choosing among competing alternatives.Decision model A specific set of procedures that, when followed,produces a decision.Decision package A description ofservice levels, with associated costs,that a decision unit can or would liketo offer.Defective product A product or servicethat does not conform tospecifications.Degree of operating leverage (DOL)A measure of the sensitivity of profit changes to changes in sales volume. It measures the percentage change inprofits resulting from a percentagechange in sales.Dependent variable A variable whosevalue depends on the value of another variable. For example, Y in thecost formula Y _ F _ VX dependson the value of X.Direct costs Costs that can be easilyand accurately traced to a cost object. Direct fixed expenses Fixed costs thatare directly traceable to a given seg-• 85168183_glossary_849-860.qxd 1/22/04 2:27 PM Page 851 Driver tracing The use of drivers toassign costs to cost objects.Drivers Factors that cause changes in resource usage, activity usage, costs,and revenues.Drum-Buffer-Rope (DBR) System TheTOC inventory management systemthat relies on the drum beat of themajor constrained resources, timebuffers, and ropes to determine inventory levels.Dumping Predatory pricing in the international market.Durability The length of time a product functions.Dysfunctional behavior Individual behaviorthat conflicts with the goals ofthe organization.EEcoefficiency A view of environmental management maintaining thatorganizations can produce more usefulgoods and services whilesimultaneously reducing negative environmental impacts, resourceconsumption, and costs.Economic order quantity (EOQ) Theamount that should be ordered (orproduced) to minimize the total ordering(or setup) and carrying costs.Economic risk The possibility that afirm’s present value of future cashflows can be affected by exchange fluctuations.Economic value added (EVA) A performance measure that is calculatedby taking the after-tax operatingprofit minus the total annual cost ofcapital.Electronic business Any businesstransaction or information exchangethat is executed using informationand communication technology.Electronic commerce (e-commerce)Buying and selling products using information and communicationtechnology.Electronic data interchange (EDI) Aninventory management method thatallows suppliers access to a buyer’son-line database.External failure costs Costs incurredbecause products fail to conform torequirements after being sold to outside parties.External linkages The relationship ofa firm’s activities within its segmentof the value chain with those activitiesof its suppliers and customers.External measures Measures that relateto customer and shareholderobjectives.FFacility-level activities Activities that sustain a facility’s general manufacturing process.Failure activities Activities performedby an organization or its customers in response to poor quality (poor qualitydoes exist).Failure costs The costs incurred by an organization because failure activitiesare performed.Favorable (F) variances Variancesproduced whenever the actualamounts are less than the budgetedor standard allowances.Feasible set of solutions The collectionof all feasible solutions.Feasible solution A product mix that satisfies all constraints.Features (quality of design) Characteristics of a product that differentiatefunctionally similar products.Feedback Information that can beused to evaluate or correct the stepsbeing taken to implement a plan.FIFO costing method A process costing method that separates units inbeginning inventory from those produced during the current period. Unitcosts include only current periodcosts and production.Financial accounting information systemAn accounting informationsubsystem that is primarily concernedwith producing outputs for externalusers and uses well-specified economicevents as inputs and processes thatmeet certain rules and conventions.Financial budgets The portions of themaster budget that include the cashEmployee empowerment The authorizationof operational personnel toplan, control, and make decisionswithout explicit authorization frommiddle and higher-level management.Ending finished goods inventory budgetA budget that describes plannedending inventory of finished goods inunits and dollars.Environmental costs Costs that areincurred because poor environmentalquality exists or may exist.Environmental detection costs Costsincurred to detect poor environmental performance.Environmental external failure costsCosts incurred after contaminants are introduced into the environment. Environmental internal failure costsCosts incurred after contaminants are produced but before they are introducedinto the environment.Environmental prevention costs Costsincurred to prevent damage to the environment. Equivalent units of output Completeunits that could have been producedgiven the total amount of manufacturingeffort expended during theperiod.Ethical behavior Choosing actionsthat are “right,” “proper,” and“just.” Our behavior can be right orwrong, it can be proper or improper,and the decisions we make can befair or unfair.Exchange gain A gain on the exchangeof one currency for anotherdue to appreciation in the home currency. Exchange loss A loss on the exchangeof one currency for another due to depreciation in the home currency.Exchange rates The rates at whichforeign currency can be exchangedfor the domestic currency.Expected activity capacity Expectedactivity output for the coming year. Expenses Expired costs.External constraints Limiting factors imposed on the firm from externalsources (such as market demand).852 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 852 budget, the budgeted balance sheet,the budgeted statement of cash flows,and the capital budget.Financial measures Measures expressedin dollar terms.Financial perspective A balancedscorecard viewpoint that describes the financial consequences of actionstaken in the other three perspectives. Financial productivity measure A productivity measure in which inputs andoutputs are expressed in dollars.Fitness of use The suitability of aproduct for carrying out its advertised functions.Fixed activity rate Fixed activity cost divided by the total capacity of theactivity driver.Fixed cost Costs that, in total, areconstant within the relevant range asthe activity output varies.Fixed overhead spending varianceThe difference between actual fixedoverhead and applied fixed overhead.Fixed overhead volume variance Thedifference between budgeted fixedoverhead and applied fixed overhead;it is a measure of capacity utilization. Flexible budget A budget that canspecify costs for a range of activity. Flexible budget variance The sum ofprice variances and efficiency variancesin a performance reportcomparing actual costs to expectedcosts predicted by a flexible budget. Flexible resource Resources that are purchased as used and needed. Thereis no unused or excess capacity forthese resources.Foreign trade zones Areas that arephysically on U.S. soil but consideredto be outside U.S. commerce. Goodsimported into a foreign trade zone areduty free until they leave the zone. Forward contract An agreement thatrequires the buyer to exchange aspecified amount of a currency at aspecified rate (the forward rate) on a specified future date.Full environmental costing The assignmentof all environmental costs,both private and societal, to products. Heterogeneity When there is a greater chance of variation in the performanceof services than in theproduction of products.Hidden quality costs Opportunitycosts resulting from poor quality.High-low method A method for fittinga line to a set of data pointsusing the high and low points in thedata set. For a cost formula, the highand low points represent the high andlow activity levels. It is used to breakout the fixed and variable componentsof a mixed cost.Homogeneous cost pool A collectionof overhead costs associated with activities that have the same processand the same level and can use thesame activity driver to assign costs to products.IIdeal standards Standards that reflect perfect operating conditions.Impact analysis A life-cycle assessmentstep where the environmentalimpacts of different product (orprocess) designs are compared and evaluated.Improvement analysis A life-cycle assessment step where efforts are madeto reduce the environmental impactsrevealed by the inventory and impactsteps.Incentives The positive or negative measures taken by an organization toinduce a manager to exert effort toward achieving the organization’sgoals.Incremental (or baseline) budgetingThe practice of taking the prior year’s budget and adjusting it upward ordownward to determine next year’sbudget.Independent projects Projects that, if accepted or rejected, will not affectthe cash flows of another project. Independent variable A variablewhose value does not depend on thevalue of another variable. For example,in the cost formula Y _ F _VX, the variable X is an independent variable.Full private costing The assignmentof only private costs to individual products.Functional-based costing (FBC) Anapproach for assigning costs ofshared resources to products andother cost objects using only productionor unit-level drivers.Functional-based management(FBM) A managerial approach thatattempts to control costs by focusingon the efficiency of organizational subunits.Functional-based management (FBM)accounting system An accounting informationsystem that emphasizes theuse of functional organizational unitsto assign and manage costs.Functional-based responsibility accounting system A control systemdefined by centering responsibility on organizational units and individualswith traditional budgets and standardcosting used to evaluate and monitor performance.Future value The value that will accumulate by the end of an investment’slife if the investment earns a specified compounded return.GGainsharing Providing cash incentivesfor a company’s entire workforce thatare keyed to quality and productivitygains.Goal congruence The alignment of amanager’s personal goals with thoseof the organization.Goodness of fit The degree of association between Y and X (cost andactivity). It is measured by how muchof the total variability in Y is explainedby X.HHalf-year convention The assumptionthat a newly acquired asset is in servicefor one-half year of its firsttaxable year regardless of the date the service actually began.Hedging A way of insuring againstgains and losses on foreign currency exchange.• 85368183_glossary_849-860.qxd 1/22/04 2:27 PM Page 853 Indirect costs Costs that cannot betraced to a cost object.Industrial value chain The linked setof value-creating activities from basicraw materials to end-use customers. Innovation process A process that anticipatesthe emerging and potentialneeds of customers and creates new products and services to satisfy those needs.Input trade-off efficiency The leastcost, technically efficient mix of inputs. Inseparability The fact that producersof services and buyers of servicesmust usually be in direct contact foran exchange to take place.Intangibility When buyers of services cannot see, feel, hear, or taste a service before it is bought.Intercept parameter The fixed cost, representing the point where the cost formula intercepts the vertical axis. In the cost formula Y _ F _ VX, F isthe intercept parameter.Internal business process perspectiveA balanced scorecard viewpoint that describes the internal processesneeded to provide value for customersand owners.Internal constraints Limiting factors found within the firm (such as machine time availability).Internal failure costs Costs incurred because products and services fail to conform to requirements where lackof conformity is discovered prior to external sale.Internal linkages Relationships among activities within a firm’s value chain. Internal measures Measures that relateto the processes and capabilitiesthat create value for customers and shareholders.Internal rate of return The rate of return that equates the present value of a project’s cash inflows with the present value of its cash outflows (i.e., it sets the NPV equal to zero). Also, the rateof return being earned on funds that remain internally invested in a project.。
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管理会计专业术语词汇大全(英文版)changes.Batch-level activities Activities thatare performed each time a batch is produced.Benchmarking An approach that uses best practices as the standard for evaluating activity performance.Best-fitting line The line that fits a setof data points the best in the sensethat the sum of the squared deviationsof the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized. Break-even point The point where total sales revenue equals total costs;the point of zero profits.Activity output The result or productof an activity.Activity output measure The numberof times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies.Activity sharing Increasing the efficiency of necessary activities by using economies of scale.Activity volume variance The cost ofthe actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products.Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assigncosts to activities and then uses drivers to assign costs to cost objects.Activity-based management (ABM) A systemwide, integrated approach thatfocuses management’s attention o nactivities with the objective of improvingcustomer value and the profitachieved by providing this value. Itincludes driver analysis, activityanalysis, and performance evaluation,and draws on activity-based costingas a major source of information.Activity-based management (ABM)accounting system An accounting systemthat emphasizes the use ofactivities for assigning and managingcosts.Activity-based responsibility accountingA control system defined bycentering responsibility on processesand teams where activity performanceis measured in terms of time, quality,and efficiency.Actual costing An approach that assignsactual costs of direct materials,direct labor, and overhead to products.Adjusted cost of goods sold The costof goods sold after all adjustmentsfor overhead variance are made.G l o s s a r y•68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 849 Budget committee A committee responsiblefor setting budgetarypolicies and goals, reviewing and approvingthe budget, and resolving anydifferences that may arise in the budgetaryprocess.Budget director The individual responsiblefor coordinating anddirecting the overall budgetingprocess.Budgetary slack The process ofpadding the budget by overestimatingcosts and underestimating revenues.Budgets Plans of action expressed infinancial terms.CCapital budgeting The process ofmaking capital investment decisions. Capital investment decisions Theprocess of planning, setting goals and priorities, arranging financing, and identifying criteria for making longterm investments.Carrying costs The costs of holding inventory.Cash budget A detailed plan that outlinesall sources and uses of cash.Causal factors Activities or variablesthat invoke service costs. Generally, itis desirable to use causal factors asthe basis for allocating service costs. Centralized decision making A systemin which decisions are made at thetop level of an organization and local managers are given the charge to implement them.Certified Internal Auditor (CIA) Aperson who has passed a comprehensive examination designed to ensuretechnical competence and has twoyears’ experience.Certified Management Accountant (CMA) A person who has passed arigorous qualifying examination, hasmet an experience requirement, and participates in continuing education. Certified Public Accountant (CPA) A person who is permitted (by law) toserve as an external auditor and whomust pass a national examination andbe licensed by the state in which heor she practices.Continuous replenishment A systemwhere a manufacturer assumes the inventory management function for theretailer.Contribution margin Sales revenueminus total variable cost or price minusunit variable cost.Contribution margin ratio Contribution margin divided by sales revenue.It is the proportion of each sales dollar available to cover fixed costs andprovide for profit.Control The process of setting standards, receiving feedback on actual performance, and taking corrective action whenever actual performance deviates significantly from planned performance.Control activities Activities performedby an organization to prevent or detect poor quality (because poorquality may exist).Control costs Costs incurred from performing control activities.Control limits The maximum allowable deviation from a standard.Controllable costs Costs that managers have the power to influence.Controller The chief accounting officer; supervises all accounting departments.Controlling The managerial activityof monitoring a plan’s implementa tion and taking corrective action asneeded.Conversion cost The sum of direct labor cost and overhead cost.Core objectives and measures Those objectives and measures common tomost organizations.Cost The cash or cash equivalentvalue sacrificed for goods and services that are expected to bring a currentor future benefit to the organization.Cost assignment The process of associating the costs, once measured, withthe units produced.Cost behavior The way in which acost changes in relation to changes in activity usage.Cost center A division of a companythat is evaluated on the basis of cost. Coefficient of correlation The squareroot of the coefficient of determination, which is used to express notonly the degree of correlation betweentwo variables but also thedirection of the relationship.Coefficient of determination The percentage of total variability in adependent variable (e.g., cost) that is explained by an independent variable (e.g., activity level). It assumes avalue between 0 and 1.Committed fixed expenses Expenses incurred for the acquisition of longterm activity capacity, usually as theresult of strategic planning.Committed resources Resources thatare purchased in advance of usage.These resources may or may not have unused (excess) capacity.Common costs The costs of resourcesused in the output of two or moreservices or products.Common fixed expenses Fixed expenses that cannot be directly tracedto individual segments and that are unaffected by the elimination of anyone segment.Comparable uncontrolled pricemethod The transfer price most preferred by the Internal Revenue Serviceunder Section 482. The comparable uncontrolled price is essentially equalto the market price.Compounding of interest Paying intereston interest.Constraint set The collection of all constraints that pertain to a particular optimization problem.Constraints Mathematical expressionsthat express resource limitations. Consumption ratio The proportion ofan overhead activity consumed by aproduct.Continuous budget A moving twelvemonthbudget with a future monthadded as the current month expires.Continuous improvement The processof searching for ways of increasingthe overall efficiency and productivityof activities by reducing waste, increasingquality, and reducing costs.850 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 850 Cost formula A linear function, Y _F _ VX, where Y _ Total mixedcost, F _ Fixed cost, V _ Variablecost per unit of activity, and X _Activity level.Cost measurement The act of determiningthe dollar amounts of directmaterials, direct labor, and overheadused in production.Cost object Any item, such as products,departments, projects, activities,and so on, for which costs are measuredand assigned.Cost of capital The cost of investmentfunds, usually viewed as a weightedaverage of the costs of funds from allsources.Cost of goods manufactured The totalcost of goods completed duringthe current period.Cost of goods sold The cost of directmaterials, direct labor, and overheadattached to the units sold.Cost of goods sold budget The estimatedcosts for the units sold.Cost-plus method A transfer price acceptableto the Internal RevenueService under Section 482. The costplusmethod is simply a cost-basedtransfer price.Cost reconciliation The final sectionof the production report that comparesthe costs to account for withthe costs accounted for to ensure that they are equal.Costs of quality Costs incurred because poor quality may exist orbecause poor quality does exist.Cost-volume-profit graph A graph that depicts the relationships among costs, volume, and profits. It consists of atotal revenue line and a total cost line. Currency appreciation When one country’s currency becomes stronger and can purchase more units of another country’s currency.Currency depreciation When one country’s currency becomes weakerand can purchase fewer units of another country’s currency.Currency risk management A company’s management of its transaction,ment and, consequently, disappear if the segment is eliminated.Direct labor Labor that is traceableto the goods or services being produced. Direct labor budget A budget showing the total direct labor hoursneeded and the associated cost for the number of units in the production budget.Direct materials Materials that are traceable to the goods or services being produced.Direct materials budget A budget that outlines the expected usage of materials production and purchases of thedirect materials required.Direct method A method that allocates service costs directly toproducing departments. This method ignores any interactions that may exist among support departments.Direct tracing The process of identifying costs that are specifically orphysically associated with a cost object.Discount factor The factor used toconvert a future cash flow to its present value.Discount rate The rate of return usedto compute the present value of futurecash flows.Discounted cash flows Future cashflows expressed in present-value terms. Discounting The act of finding thepresent value of future cash flows. Discounting models Capital investment models that explicitly considerthe time value of money in identifyingcriteria for accepting or rejectingproposed projects.Discretionary fixed expenses Expenses incurred for the acquisition of shortterm capacity or services, usually asthe result of yearly planning.Double-loop feedback Informationabout both the effectiveness of strategy implementation and the validity of assumptions underlying the strategy.Driver analysis The effort expendedto identify those factors that are theroot causes of activity costs.economic, and translation exposuredue to exchange rate fluctuations.Currently attainable standards Standardsthat reflect an efficientoperating state; they are rigorous but achievable.Customer perspective A balancedscorecard viewpoint that defines the customer and market segments inwhich the business will compete.Customer value Realization less sacrifice, where realization is what thecustomer receives and sacrifice iswhat is given up.Cycle time The length of time requiredto produce one unit of aproduct.DDecentralization The granting ofdecision-making freedom to loweroperating levels.Decentralized decision making A systemin which decisions are made andimplemented by lower-level managers.Decision making The process of choosingamong competing alternatives.Decision model A specific set of proceduresthat, when followed,produces a decision.Decision package A description ofservice levels, with associated costs,that a decision unit can or would liketo offer.Defective product A product or servicethat does not conform tospecifications.Degree of operating leverage (DOL)A measure of the sensitivity of profitchanges to changes in sales volume. Itmeasures the percentage change inprofits resulting from a percentagechange in sales.Dependent variable A variable whosevalue depends on the value of anothervariable. For example, Y in thecost formula Y _ F _ VX dependson the value of X.Direct costs Costs that can be easilyand accurately traced to a cost object.Direct fixed expenses Fixed costs thatare directly traceable to a given seg-• 85168183_glossary_849-860.qxd 1/22/04 2:27 PM Page 851 Driver tracing The use of drivers toassign costs to cost objects.Drivers Factors that cause changes inresource usage, activity usage, costs,and revenues.Drum-Buffer-Rope (DBR) System TheTOC inventory management systemthat relies on the drum beat of themajor constrained resources, timebuffers, and ropes to determine inventory levels.Dumping Predatory pricing in the international market.Durability The length of time a product functions.Dysfunctional behavior Individual behavior that conflicts with the goals ofthe organization.EEcoefficiency A view of environmental management maintaining thatorganizations can produce more usefulgoods and services whilesimultaneously reducing negative environmental impacts, resourceconsumption, and costs.Economic order quantity (EOQ) Theamount that should be ordered (or produced) to minimize the total ordering(or setup) and carrying costs.Economic risk The possibility that afirm’s present value of future cashflows can be affected by exchange fluctuations.Economic value added (EVA) A performance measure that is calculatedby taking the after-tax operatingprofit minus the total annual cost ofcapital.Electronic business Any businesstransaction or information exchangethat is executed using informationand communication technology.Electronic commerce (e-commerce)Buying and selling products using information and communicationtechnology.Electronic data interchange (EDI) An inventory management method thatallows suppliers access to a buyer’son-line database.External failure costs Costs incurredbecause products fail to conform torequirements after being sold to outside parties.External linkages The relationship ofa firm’s activities within its segmentof the value chain with those activitiesof its suppliers and customers.External measures Measures that relateto customer and shareholder objectives.FFacility-level activities Activities that sustain a facility’s general manufacturing process.Failure activities Activities performedby an organization or its customers in response to poor quality (poor quality does exist).Failure costs The costs incurred by an organization because failure activitiesare performed.Favorable (F) variances Variances produced whenever the actualamounts are less than the budgetedor standard allowances.Feasible set of solutions The collectionof all feasible solutions.Feasible solution A product mix that satisfies all constraints.Features (quality of design) Characteristics of a product that differentiate functionally similar products.Feedback Information that can beused to evaluate or correct the stepsbeing taken to implement a plan.FIFO costing method A process costing method that separates units inbeginning inventory from those produced during the current period. Unitcosts include only current periodcosts and production.Financial accounting information system An accounting informationsubsystem that is primarily concerned with producing outputs for externalusers and uses well-specified economicevents as inputs and processes thatmeet certain rules and conventions.Financial budgets The portions of themaster budget that include the cash Employee empowerment The authorizationof operational personnel toplan, control, and make decisionswithout explicit authorization frommiddle and higher-level management.Ending finished goods inventory budgetA budget that describes plannedending inventory of finished goods inunits and dollars.Environmental costs Costs that areincurred because poor environmentalquality exists or may exist.Environmental detection costs Costsincurred to detect poor environmental performance.Environmental external failure costsCosts incurred after contaminants are introduced into the environment. Environmental internal failure costsCosts incurred after contaminants are produced but before they are introducedinto the environment.Environmental prevention costs Costs incurred to prevent damage to the environment. Equivalent units of output Completeunits that could have been producedgiven the total amount of manufacturingeffort expended during theperiod.Ethical behavior Choosing actionsthat are “right,” “proper,” and“just.” Our behavior can be right orwrong, it can be proper or improper,and the decisions we make can befair or unfair.Exchange gain A gain on the exchangeof one currency for anotherdue to appreciation in the home currency. Exchange loss A loss on the exchangeof one currency for another due todepreciation in the home currency.Exchange rates The rates at whichforeign currency can be exchangedfor the domestic currency.Expected activity capacity Expectedactivity output for the coming year.Expenses Expired costs.External constraints Limiting factorsimposed on the firm from externalsources (such as market demand).852 •68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 852 budget, the budgeted balance sheet,the budgeted statement of cash flows,and the capital budget.Financial measures Measures expressedin dollar terms.Financial perspective A balancedscorecard viewpoint that describes thefinancial consequences of actionstaken in the other three perspectives.Financial productivity measure A productivitymeasure in which inputs andoutputs are expressed in dollars.Fitness of use The suitability of aproduct for carrying out its advertisedfunctions.Fixed activity rate Fixed activity costdivided by the total capacity of theactivity driver.Fixed cost Costs that, in total, areconstant within the relevant range asthe activity output varies.Fixed overhead spending varianceThe difference between actual fixedoverhead and applied fixed overhead.Fixed overhead volume variance Thedifference between budgeted fixedoverhead and applied fixed overhead;it is a measure of capacity utilization.Flexible budget A budget that canspecify costs for a range of activity.Flexible budget variance The sum ofprice variances and efficiency variancesin a performance reportcomparing actual costs to expectedcosts predicted by a flexible budget. Flexible resource Resources that are purchased as used and needed. Thereis no unused or excess capacity forthese resources.Foreign trade zones Areas that are physically on U.S. soil but consideredto be outside U.S. commerce. Goods imported into a foreign trade zone are duty free until they leave the zone. Forward contract An agreement that requires the buyer to exchange a specified amount of a currency at a specified rate (the forward rate) on a specified future date.Full environmental costing The assignment of all environmental costs,both private and societal, to products. Heterogeneity When there is a greater chance of variation in the performanceof services than in theproduction of products.Hidden quality costs Opportunitycosts resulting from poor quality.High-low method A method for fittinga line to a set of data pointsusing the high and low points in thedata set. For a cost formula, the highand low points represent the high andlow activity levels. It is used to breakout the fixed and variable componentsof a mixed cost.Homogeneous cost pool A collectionof overhead costs associated with activities that have the same processand the same level and can use thesame activity driver to assign costs to products.IIdeal standards Standards that reflect perfect operating conditions.Impact analysis A life-cycle assessmentstep where the environmentalimpacts of different product (orprocess) designs are compared and evaluated.Improvement analysis A life-cycle assessment step where efforts are madeto reduce the environmental impacts revealed by the inventory and impact steps.Incentives The positive or negative measures taken by an organization toinduce a manager to exert effort toward achieving the organization’sgoals.Incremental (or baseline) budgetingThe practice of taking the prior year’s budget and adjusting it upward or downward to determine next year’s budget.Independent projects Projects that, if accepted or rejected, will not affectthe cash flows of another project. Independent variable A variablewhose value does not depend on thevalue of another variable. For example,in the cost formula Y _ F _VX, the variable X is an independent variable.Full private costing The assignmentof only private costs to individual products.Functional-based costing (FBC) An approach for assigning costs ofshared resources to products andother cost objects using only productionor unit-level drivers.Functional-based management(FBM) A managerial approach that attempts to control costs by focusingon the efficiency of organizational subunits.Functional-based management (FBM) accounting system An accounting informationsystem that emphasizes theuse of functional organizational unitsto assign and manage costs.Functional-based responsibility accountingsystem A control systemdefined by centering responsibility onorganizational units and individualswith traditional budgets and standardcosting used to evaluate and monitorperformance.Future value The value that will accumulateby the end of an investment’slife if the investment earns a specifiedcompounded return.GGainsharing Providing cash incentivesfor a company’s entire workforce thatare keyed to quality and productivitygains.Goal congruence The alignment of amanager’s personal goals with thoseof the organization.Goodness of fit The degree of associationbetween Y and X (cost andactivity). It is measured by how muchof the total variability in Y is explainedby X.HHalf-year convention The assumptionthat a newly acquired asset is in servicefor one-half year of its firsttaxable year regardless of the date theservice actually began.Hedging A way of insuring againstgains and losses on foreign currencyexchange.• 85368183_glossary_849-860.qxd 1/22/04 2:27 PM Page 853 Indirect costs Costs that cannot betraced to a cost object.Industrial value chain The linked setof value-creating activities from basicraw materials to end-use customers.Innovation process A process that anticipatesthe emerging and potentialneeds of customers and creates new products and services to satisfy those needs.Input trade-off efficiency The leastcost, technically efficient mix of inputs. Inseparability The fact that producersof services and buyers of servicesmust usually be in direct contact foran exchange to take place.Intangibility When buyers of services cannot see, feel, hear, or taste a service before it is bought.Intercept parameter The fixed cost, representing the point where the cost formula intercepts the vertical axis. In the cost formula Y _ F _ VX, F isthe intercept parameter.Internal business process perspectiveA balanced scorecard viewpoint that describes the internal processesneeded to provide value for customers and owners.Internal constraints Limiting factors found within the firm (such as machine time availability).Internal failure costs Costs incurred because products and services fail to conform to requirements where lackof conformity is discovered prior to external sale.Internal linkages Relationships among activities within a firm’s value chain. Internal measures Measures that relate to the processes and capabilitiesthat create value for customers and shareholders.Internal rate of return The rate of return that equates the present value of a project’s cash inflows with the present value of its cash outflows (i.e., it setsthe NPV equal to zero). Also, the rateof return being earned on funds that remain internally invested in a project.Internal value chain The set of activities required to design, develop,Kaizen standard An interim standardthat reflects the planned improvementfor a coming period.Kanban system An information systemthat controls production on ademand-pull basis through the use ofcards or markers.Keep-or-drop decisions Relevant costing analyses that focus on keeping ordropping a segment of a business.LLabor efficiency variance (LEV) The difference between the actual directlabor hours used and the standard direct labor hours allowed multipliedby the standard hourly wage rate.Labor rate variance (LRV) The difference between the actual hourly ratepaid and the standard hourly ratemultiplied by the actual hoursworked.Lag measures Outcome measures or measures of results from past efforts.Lead measures (performance drivers) Factors that drive future performance.Lead time For purchasing, the time to receive an order after it is placed. For manufacturing, the time to produce a product from start to finish.Learning and growth (infrastructure) perspective A balanced scorecardviewpoint that defines the capabilitiesthat an organization needs to createlong-term growth and improvement.Life cycle costs All costs that are associated with the product for itsentire life cycle.Life-cycle assessment An approachthat identifies the environmental consequences of a product through itsentire life cycle and then searches for opportunities to obtain environmentalimprovements.Life-cycle cost assessment A methodthat assigns costs and benefits to environmental consequences andimprovements.Life-cycle cost management The management of value-chain activities sothat a long-term competitive advantageis created.produce, market, distribute, and servicea product (the product can be aservice).Inventory The money an organizationspends in turning raw materials into throughput.Inventory analysis A life-cycle assessmentstep where the quantities andtypes of materials, energy, and environmental releases are described.Investment center A division of acompany that is evaluated on the basisof return on investment.JJust-in-time manufacturing Ademand-pull system whose objectiveis to eliminate waste by producing aproduct only when it is needed andonly in the quantities demanded by customers.JIT purchasing A purchasing methodthat requires suppliers to deliver partsand materials just in time to be usedin production.JIT II A form of a JIT purchasingmethod that requires the supplier’ssales representative to work on site(on a full-time basis) at the customer’sfacility while being paid bythe supplier.Job One distinct unit or set of units.Job-order cost sheet A subsidiary accountto the work-in-process accounton which the total costs of materials,labor, and overhead for a single job。