成本会计-英文术语

成本会计中英文术语

非正常毁损Abnormal spoilage

生产成本法Absorption costing

账户分析法Account analysis method

会计回报率Accounting rate of return

权责发生制下会计回报率Accrual accounting rate of return

作业Activity

作业基础的预算管理Activity-based budgeting

作业成本法Activity-based costing

作业管理Activity-based management

实际成本Actual cost

实际成本法Actual costing

调整分配率途径Adjusted allocation-rate approach

允许的成本Allowable cost

鉴定成本Appraisal costs

拟构成本Artificial costs

注意力导向Attention directing

自治Autonomy

平均成本Average cost

平均等候时间Average waiting time

反冲成本法Backflush costing

平衡记分卡Balanced scorecard

批次级成本Batch-level costs

观念系统Belief systems

标杆管理Benchmarking

账面价值Book value

瓶颈Bottleneck

边界系统Boundary systems

盈亏平衡点Breakeven point

预算Budget

预算成本Budgeted cost

预算松弛Budgetary slack

预算间接成本分配率Budgeted indirect-cost rate

捆绑产品Bundled product

业务功能成本Business function costs

副产品Byproducts

资本预算Capital budgeting

储囤成本Carrying costs

现金预算Cash budget 因果图Cause-and-effect diagram

财务管理认证Certified in financial management

注册管理会计师Certified management accountant

财务总监Chief financial officer

决定系数Coefficient of determination

共谋定价Collusive pricing

共同成本Common cost

完整往复成本Complete reciprocated costs 合成单位Composite unit

商讨会法Conference method

遵循质量Conformance quality

常数Constant

固定毛利率NRV法Constant gross-margin percentage NRV method

约束条件Constraint

滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin

单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio

控制Control

控制图Control chart

可控性Controllability

可控成本Controllable cost

主计长Controller

加工成本Conversion costs

成本Cost

成本会计Cost accounting

成本会计标准委员会Cost accounting standards board

成本汇集Cost accumulation

成本分配Cost allocation

成本分配基础Cost-allocation base

成本分配基础Cost-application base

成本归集Cost assignment

成本－收益权衡Cost-benefit approach

成本中心Cost center

成本动因Cost driver

成本估计Cost estimation

成本函数Cost function

成本层级Cost hierarchy

成本流入Cost incurrence

成本领先Cost leadership

成本管理Cost management

成本对象Cost object

资本成本Cost of capital

产品制造成本Cost of goods manufactured

成本库Cost pool

成本预测Cost predictions

成本追溯Cost tracing

质量成本Costs of quality, quality costs

本量利分析Cost-volume-profit (CVP) analysis

累计平均时间学习模型Cumulative average-time learning model

当前成本Current cost

客户成本层级Customer cost hierarchy

客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time

客户服务Customer service

分权Decentralization

决策模型Decision model

决策表Decision table

经营杠杆水平Degree of operating leverage 分母水平Denominator level

生产数量差异Denominator-level variance, Output-level overhead variance,

Production-volume variance

因变量Dependent variable

产品或服务设计Design of products, services, or processes

设计质量Design quality

设计锁定成本Designed-in costs, locked-in costs

诊断控制系统Diagnostic control systems

差异成本Differential cost

差异收入Differential revenue

直接分配法Direct allocation method

直接成本法Direct costing

成本对象的直接成本Direct costs of a cost object

直接生产人工成本Direct manufacturing labor costs

直接材料成本Direct material costs 直接材料存货Direct material inventory

直接材料混合差异Direct material mix variance

直接材料产量差异Direct material yield variance

直接法Direct method

折现率Discount rate

现金流量折现法Discounted cash flow (DCF) methods

酌量性成本Discretionary costs

发送Distribution

减少规模Downsizing

向下需求旋转Downward demand spiral

双重定价Dual pricing

双成本分配率法Dual-rate cost-allocation method, dual-rate method

倾销Dumping

次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making

经济订单数量Economic order quantity (EOQ)

经济增加值Economic value added

有效性Effectiveness

效率Efficiency

效率差异Efficiency variance, usage variance 努力Effort

技术成本Engineered costs

约当产量Equivalent units

事项Event

预期货币价值Expected monetary value, expected value

经验曲线Experience curve

外部失败成本External failure cost

设施支持成本Facility-sustaining costs

工厂间接费用Factory overhead costs

有利差异Favorable variance

反馈Feedback

财务主管Finance director

财务会计Financial accounting

财务预算Financial budget

财务计划模型Financial planning models

产成品存货Finished goods inventory

先进先出分步法First-in, first-out (FIFO)