成本會(huì)計(jì)以管理為重心中英文術(shù)語(yǔ)

1、成本會(huì)計(jì)：以管理為重心中英文對(duì)照詞匯表非正常毀損abnormal spoilage生產(chǎn)成本法absorption costing賬戶(hù)分析法account analysis method會(huì)計(jì)回報(bào)率accounting rate of return權(quán)責(zé)發(fā)生制下會(huì)計(jì)回報(bào)率accrual accounting rate of return作業(yè)activity作業(yè)基礎(chǔ)的預(yù)算管理activity-based budgeting作業(yè)成本法activity-based costing作業(yè)管理activity-based management實(shí)際成本actual cost實(shí)際成本法actual costing調(diào)

2、整分配率途徑adjusted allocation-rate approach允許的成本allowable cost鑒定成本appraisal costs擬構(gòu)成本artificial costs注意力導(dǎo)向attention directing自治autonomy平均成本average cost平均等候時(shí)間average waiting time反沖成本法backflush costing平衡記分卡balanced scorecard批次級(jí)成本batch-level costs觀念系統(tǒng)belief systems標(biāo)桿管理benchmarking賬面價(jià)值book value瓶頸bottleneck

3、邊界系統(tǒng)boundary systems盈虧平衡點(diǎn)breakeven point預(yù)算budget預(yù)算成本budgeted cost預(yù)算松弛budgetary slack預(yù)算間接成本分配率budgeted indirect-cost rate捆綁產(chǎn)品bundled product業(yè)務(wù)功能成本business function costs副產(chǎn)品byproducts資本預(yù)算capital budgeting儲(chǔ)囤成本carrying costs現(xiàn)金預(yù)算cash budget因果圖cause-and-effect diagram財(cái)務(wù)管理認(rèn)證certified in financial managemen

4、t注冊(cè)管理會(huì)計(jì)師certified management accountant財(cái)務(wù)總監(jiān)chief financial officer決定系數(shù)coefficient of determination共謀定價(jià)collusive pricing共同成本common cost完整往復(fù)成本complete reciprocated costs合成單位composite unit商討會(huì)法conference method遵循質(zhì)量conformance quality常數(shù)constant固定毛利率nrv法constant gross-margin percentage nrv method約束條件const

5、raint滾動(dòng)預(yù)算continuous budget, rolling budget貢獻(xiàn)收益表contribution income statement邊際貢獻(xiàn)contribution margin單位邊際貢獻(xiàn)contribution margin per unit邊際貢獻(xiàn)率contribution margin percentage邊際貢獻(xiàn)比例contribution margin ratio控制control控制圖control chart可控性controllability可控成本controllable cost主計(jì)長(zhǎng)controller加工成本conversion costs成本co

6、st成本會(huì)計(jì)cost accounting成本會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)cost accounting standards board成本匯集cost accumulation成本分配cost allocation成本分配基礎(chǔ)cost-allocation base成本分配基礎(chǔ)cost-application base成本歸集cost assignment成本收益權(quán)衡cost-benefit approach成本中心cost center成本動(dòng)因cost driver成本估計(jì)cost estimation成本函數(shù)cost function成本層級(jí)cost hierarchy成本流入cost incurre

7、nce成本領(lǐng)先cost leadership成本管理cost management成本對(duì)象cost object資本成本cost of capital產(chǎn)品制造成本cost of goods manufactured成本庫(kù)cost pool成本預(yù)測(cè)cost predictions成本追溯cost tracing質(zhì)量成本costs of quality, quality costs本量利分析cost-volume-profit (cvp) analysis累計(jì)平均時(shí)間學(xué)習(xí)模型cumulative average-time learning model當(dāng)前成本current cost客戶(hù)成本層級(jí)cu

8、stomer cost hierarchy客戶(hù)生命周期成本customer life-cycle costs客戶(hù)盈利分析customer-profitability analysis客戶(hù)回應(yīng)時(shí)間customer-response time客戶(hù)服務(wù)customer service分權(quán)decentralization決策模型decision model決策表decision table經(jīng)營(yíng)杠桿水平degree of operating leverage分母水平denominator level生產(chǎn)數(shù)量差異denominator-level variance, output-level overhe

9、ad variance, production-volume variance因變量dependent variable產(chǎn)品或服務(wù)設(shè)計(jì)design of products, services, or processes設(shè)計(jì)質(zhì)量design quality設(shè)計(jì)鎖定成本designed-in costs, locked-in costs診斷控制系統(tǒng)diagnostic control systems差異成本differential cost差異收入differential revenue直接分配法direct allocation method直接成本法direct costing成本對(duì)象的直接成

10、本direct costs of a cost object直接生產(chǎn)人工成本direct manufacturing labor costs直接材料成本direct material costs直接材料存貨direct material inventory直接材料混合差異direct material mix variance直接材料產(chǎn)量差異direct material yield variance直接法direct method折現(xiàn)率discount rate現(xiàn)金流量折現(xiàn)法discounted cash flow (dcf) methods酌量性成本discretionary costs發(fā)

11、送distribution減少規(guī)模downsizing向下需求旋轉(zhuǎn)downward demand spiral雙重定價(jià)dual pricing雙成本分配率法dual-rate cost-allocation method, dual-rate method傾銷(xiāo)dumping次優(yōu)化決策制定dysfunctional decision making, incongruent decision making, suboptimal decision making經(jīng)濟(jì)訂單數(shù)量economic order quantity (eoq)經(jīng)濟(jì)增加值economic value added有效性effecti

12、veness效率efficiency效率差異efficiency variance, usage variance努力effort技術(shù)成本engineered costs約當(dāng)產(chǎn)量equivalent units事項(xiàng)event預(yù)期貨幣價(jià)值expected monetary value, expected value經(jīng)驗(yàn)曲線(xiàn)experience curve外部失敗成本external failure cost設(shè)施支持成本facility-sustaining costs工廠間接費(fèi)用factory overhead costs有利差異favorable variance反饋feedback財(cái)務(wù)主管f

13、inance director財(cái)務(wù)會(huì)計(jì)financial accounting財(cái)務(wù)預(yù)算financial budget財(cái)務(wù)計(jì)劃模型financial planning models產(chǎn)成品存貨finished goods inventory先進(jìn)先出分步法first-in, first-out (fifo) process-costing method固定成本fixed cost固定間接費(fèi)用彈性預(yù)算差異fixed overhead flexible-budget variance固定間接費(fèi)用耗費(fèi)差異fixed overhead spending variance彈性預(yù)算flexible budge

14、t彈性預(yù)算差異flexible-budget variance產(chǎn)品全部成本full costs of the product目標(biāo)一致性goal congruence毛利率gross margin percentage增長(zhǎng)構(gòu)成growth component高低法high-low method同質(zhì)的成本庫(kù)homogenous cost pool基本報(bào)酬率hurdle rate混合成本核算系統(tǒng)hybrid costing system空置時(shí)間idle time假設(shè)成本imputed costs增量成本incremental cost增量成本分配法incremental cost-allocatio

15、n method增量收入incremental revenue增量收入分配法incremental revenue-allocation method增量單位時(shí)間學(xué)習(xí)模型incremental unit-time learning model自變量independent variable成本對(duì)象的間接成本indirect costs of a cost object間接成本分配率indirect-cost rate間接制造成本indirect manufacturing costs工業(yè)工程法industrial engineering method, work-measurement meth

16、od通貨膨脹inflation價(jià)格差異input-price variance, price variance, rate variance內(nèi)制insourcing檢驗(yàn)點(diǎn)inspection point管理會(huì)計(jì)師協(xié)會(huì)institute of management accountants交互式控制系統(tǒng)interactive control systems截距項(xiàng)intercept中間產(chǎn)品intermediate product內(nèi)部失敗成本internal failure costs內(nèi)含報(bào)酬率法internal rate-of-return (irr) method產(chǎn)品存貨成本inventoriab

17、le costs存貨管理inventory management投資investment投資中心investment center批次job分批成本記錄job-cost record, job-cost sheet分批法job-costing system聯(lián)合成本joint costs聯(lián)產(chǎn)品joint products即時(shí)制生產(chǎn)just-in-time (jit) production, lean production即時(shí)制采購(gòu)just-in-time (jit) purchasing改進(jìn)法預(yù)算kaizen budgeting人工時(shí)間記錄labor-time record學(xué)習(xí)曲線(xiàn)learnin

18、g curve生命周期預(yù)算life-cycle budgeting生命周期成本法life-cycle costing業(yè)務(wù)管理line management線(xiàn)形成本函數(shù)linear cost function線(xiàn)性規(guī)劃linear programming主產(chǎn)品main product自產(chǎn)/外購(gòu)決策make-or-buy decisions管理會(huì)計(jì)management accounting例外管理management by exception管理控制系統(tǒng)management control system制造單元manufacturing cells生產(chǎn)周期時(shí)間manufacturing cycle

19、time, manufacturing lead time分配的制造費(fèi)用manufacturing overhead allocated, manufacturing overhead applied制造類(lèi)企業(yè)manufacturing-sector companies安全邊際margin of safety市場(chǎng)營(yíng)銷(xiāo)marketing市場(chǎng)分額差異market-share variance市場(chǎng)規(guī)模差異market-size variance全面預(yù)算master budget全面預(yù)算生產(chǎn)能力利用master-budget capacity utilization材料需求規(guī)劃materials re

20、quirements planning用料單materials-requisition record商業(yè)類(lèi)企業(yè)merchandising-sector companies混合成本mixed cost, semivariable cost道德風(fēng)險(xiǎn)moral hazard動(dòng)機(jī)motivation多重共線(xiàn)性multicollinearity多變量回歸multiple regression凈利潤(rùn)net income凈現(xiàn)值法net present value (npv) method凈可實(shí)現(xiàn)值法net realizable value (npv) method名義回報(bào)率nominal rate of r

21、eturn非線(xiàn)性成本函數(shù)nonlinear cost function非價(jià)值增加成本nonvalue-added cost正常生產(chǎn)能力利用normal capacity utilization正常成本法normal costing正常毀損normal spoilage目標(biāo)函數(shù)objective function準(zhǔn)時(shí)表現(xiàn)on-time performance一次性特殊訂單one-time-only special order經(jīng)營(yíng)預(yù)算operating budget營(yíng)業(yè)部門(mén)operating department營(yíng)業(yè)利潤(rùn)operating income經(jīng)營(yíng)杠桿operating leverage經(jīng)

22、營(yíng)operation經(jīng)營(yíng)成本核算系統(tǒng)operation-costing system機(jī)會(huì)成本opportunity cost資本機(jī)會(huì)成本opportunity cost of capital采購(gòu)訂單成本ordering costs組織架構(gòu)organization structure結(jié)果outcomes產(chǎn)出單位成本output unit-level costs外部采購(gòu)outsourcing分配過(guò)多的間接成本overabsorbed indirect costs, overapplied indirect costs, overallocated indirect costs加班獎(jiǎng)金overtim

23、e premium帕累托圖pareto diagram局部生產(chǎn)力partial productivity回收期法payback method最大負(fù)荷定價(jià)peak-load pricing完全競(jìng)爭(zhēng)市場(chǎng)perfectly competitive market期間成本period costs實(shí)物計(jì)量法physical measure method計(jì)劃planning現(xiàn)實(shí)的生產(chǎn)能力practical capacity掠奪性定價(jià)predatory pricing預(yù)防成本prevention costs轉(zhuǎn)入成本previous department costs, transferred-in costs價(jià)

24、格折扣price discount區(qū)別定價(jià)price discrimination價(jià)格恢復(fù)構(gòu)成price-recovery component主要成本prime costs預(yù)測(cè)報(bào)表pro forma statements概率probability概率分布probability distribution問(wèn)題解決problem solving分步成本核算系統(tǒng)process-costing system產(chǎn)品product產(chǎn)品成本product cost產(chǎn)品成本互補(bǔ)product-cost cross-subsidization產(chǎn)品差異化product differentiation產(chǎn)品生命周期pro

25、duct life cycle產(chǎn)品組合決策product mix decisions成本高計(jì)的產(chǎn)品product overcosting產(chǎn)品支持成本product-sustaining costs成本少計(jì)的產(chǎn)品product undercosting生產(chǎn)production生產(chǎn)部門(mén)production department生產(chǎn)量水平production-denominator level生產(chǎn)力productivity生產(chǎn)力構(gòu)成productivity component利潤(rùn)中心profit center按比例分配proration采購(gòu)訂單提前量purchasing-order lead tim

26、e采購(gòu)成本purchasing costspv圖pv graph定性因素qualitative factors質(zhì)量quality定量因素quantitative factors真實(shí)回報(bào)率real rate of return交互分配法reciprocal allocation method, reciprocal method業(yè)務(wù)流程再造reengineering精練化成本系統(tǒng)refined costing system回歸分析regression analysis相關(guān)成本relevant costs相關(guān)范圍relevant range相關(guān)收入relevant revenues再訂購(gòu)點(diǎn)reor

27、der point要求的回報(bào)率required rate of return研發(fā)research and development剩余收益residual income剩余項(xiàng)residual term責(zé)任會(huì)計(jì)responsibility accounting責(zé)任中心responsibility center投資報(bào)酬率return on investment收入分配revenue allocation收入中心revenue center收入動(dòng)因revenue driver收入對(duì)象revenue object收入revenues返工rework合適規(guī)模rightsizing安全庫(kù)存safety st

28、ock銷(xiāo)售組合sales mix銷(xiāo)售組合差異sales mix variance銷(xiāo)售數(shù)量差異sales-quantity variance分離點(diǎn)銷(xiāo)售價(jià)值法sales value at splitoff method銷(xiāo)售數(shù)額差異sales-volume variance業(yè)務(wù)記錄scorekeeping廢料scrap銷(xiāo)售價(jià)格差異selling-price variance敏感性分析sensitivity analysis可分離成本separable costs階梯法sequential allocation method, step-down allocation method, step-dow

29、n method順序追溯sequential tracing服務(wù)部門(mén)service department, supporting department服務(wù)類(lèi)企業(yè)service-sector companies服務(wù)支持成本service-sustaining costs單變量回歸simple regression單一成本分配率法single-rate cost-allocation method, single-rate method斜率系數(shù)slope coefficient原始憑證source document設(shè)定分析specification analysis分離點(diǎn)splitoff poin

30、t毀損spoilage人事管理staff management單一個(gè)體成本分配法stand-alone cost-allocation method單一個(gè)體收入分配法stand-alone revenue-allocation method標(biāo)準(zhǔn)standard標(biāo)準(zhǔn)成本standard cost標(biāo)準(zhǔn)成本法standard costing估計(jì)系數(shù)標(biāo)準(zhǔn)差standard error of the estimation coefficient標(biāo)準(zhǔn)投入standard input標(biāo)準(zhǔn)價(jià)格standard price靜態(tài)預(yù)算static budget靜態(tài)預(yù)算差異static budget variance階梯式成本函數(shù)step cost func