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

2、法Actual costing 調(diào)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 Ben

3、chmarking 賬面價(jià)值 Book value 瓶頸 Bottleneck 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

4、Cause-and-effect diagram 財(cái)務(wù)管理認(rèn)證Certified in financial management 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

5、 quality 常數(shù) Constant 固定毛利率 NRV 法 Constant gross-margin percentage NRV method 約束條件 Constraint 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 Co

6、ntrol 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 Cost 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

7、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 incurrence 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 trac

8、ing 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)Customer 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

9、 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-levelvariance, Output-level overhead 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 quali

10、ty 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 mat

11、erial 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)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-all

12、ocation 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 Effectiveness 效率 Efficiency 效率差異 Efficiency variance, usage variance 努力 Effort 技術(shù)成本 Engineered

13、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Finance 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

14、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 budget 彈性預(yù)算差異Flexible-budget variance 產(chǎn)品全部成本Full costs of

15、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-allocation method 增量收入Incremental revenue 增量收入

16、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 method 通貨膨脹 Inflation 價(jià)格差異Inpu

17、t-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Inventoriable costs 存貨

18、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)

19、Learning 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

20、時(shí)間Manufacturing cycle 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 capaci

21、ty utilization 材料需求規(guī)劃M(mǎn)aterials requirements 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 real

22、izable value (NPV) method 名義回報(bào)率Nominal rate of return 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)

23、Operating department 營(yíng)業(yè)利潤(rùn) Operating income 經(jīng)營(yíng)杠桿 Operating leverage 經(jīng)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

24、indirect costs, Overapplied indirect costs, overallocated indirect costs 加班獎(jiǎng)金 Overtime 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 capa

25、city 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)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)Pro

26、cess-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Product 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

27、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 time 采購(gòu)成本 Purchasing costs PV 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 metho

28、d, 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) Reorder 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 acco

29、unting 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 stock 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

30、 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-down 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

31、-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 point 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 co