中英文對照專業(yè)名詞財務成本管理版

1、迎PARTIFundamentalstoFinancialManagement第一部分財務管理導論SectionIFundamentalstoFinancialManagement第一管理概括1.profitmaximization*利最大化1-1EPSmaximization*每股利潤最大化【解】EPS,earningspershare每股利潤1-2Maximizationofshareholderswealth*股富最大化e.g.Shareholderwealthmaximizationisafundamentalprincipleoffinancialmanagement.Infinan

2、cialmanagementweassumethattheobjectiveofthebusinessistomaximizeshareholderwealth.Thisisnotnecessarilythesameasmaximizingprofit.【解】（1）maximization,m?ksimaizei?nn.最大化，極大化（2）minimization,minimaizei?n,-miz-n.最小化（3）maximizem?ks?ma?zv.最大化，取最大，達到最大（4）minimizem?n?ma?zv.最小化（5）minimumn.最小，最小量adj.最小的，最低的（6）max

3、imumn極.大，最大限度，最大批adj.最高的，最多的（7）thesameas和一，與同樣學成就回【】股富最大化是管理的基來源。在管理中我假定企的目就是股富最大化。目與利最大化不必定同樣。2.Moralm?r(?)lhazardh?z?d道德2-1Adversechoice/selection逆向歡迎閱讀2-2Businessethics商業(yè)道德2-3Socialresponsibility社會道德【解說】choice與selection辨析choice意為從眾多中間選用一個，重視描繪過程。而select（selection）則重申依據(jù)某種規(guī)則進行精心精選。3.Financialmarket

4、金融市場4.Fixed-incomesecurity固定利潤證券4-1Equitysecurity權益證券4-2Derivatived?r?v?t?vsecurity衍生證券【解說】Derived?ra?vv.源于，派生5.Financialintermediary,?nt?mi?d?r?金融中介機構【解說】intermediaryn.中間人，仲裁者，調停者，媒介物adj.中間的6.Pensionpen?(?)nfund養(yǎng)老基金7.Moneymarket錢幣市場7-1Capitalmarket資本市場7-2Debtmarket債務市場7-3Equitymarket股權市場8.Primarypr

5、a?m(?)r?market一級市場8-1Secondarysek(?)nd(?)r?market二級市場【解說】公司戰(zhàn)略中價值鏈有關系（1）Primaryactivities基本活動（2）Secondaryactivities協(xié)助活動9.Floortradingmarket場內市場9-1OTCmarket場外市場歡迎閱讀【解說】OTC,overthecounter場外交易，非處方藥歡迎閱讀SectionIIAnalysisofFinancialStatements*第二節(jié)財務報表剖析*10.Stakeholder*n.利益有關方10-1Equityinvestorn.股權投資人10-2Cre

6、ditorkred?t?n.債權人10-3Managerm?n?d?n.經理人員10-4Suppliers?pla?n.供給商客戶10-5Governmentg?v(?)n,m(?)nt;g?v?m(?)ntn.政府10-6Customerk?st?m?n.客戶11.CPA,certifiedpublicaccountant注冊會計師12.Limitationl?m?te?(?)nn.限制性13.Financialratioanalysis*財務比率剖析14.Short-termsolvency*短期償債能力15.Workingcapital*運營資本15-1Workingcapital=cu

7、rrentassetscurrentliabilities*運營資本=流動財富流動欠債16.Currentratio*流動比率16-1Currentratio=*流動比率=17.Quickratio/acidtestratio*速動比率17-1Quickratio=*速度比率=18.Cashratio*現(xiàn)金比率18-1Cashratio=*現(xiàn)金比率=e.g.Thecashratioisamoreconservativeliquiditymeasurethanthecurrentorquickratio.Thecashratioistooconservativetoaccuratelyrefle

8、ctafirms迎liquiditypositionbecauseitassumesthatfirmscanfundtheircurrentliabilitieswithonlycashandmarketablesecurities.【】流比率或速比率而言，金比率是更為守舊的流性指。但金比率于守舊，常常不可以精準的反應公司的流性情況，主假如因比率假定公司只好依賴金和有價券來其流行融。【解】tooto句型太以致于不可以19.Cashflowratio*金流量比率19-1Cashflowratio=*金流量比率=20.Long-termsolvency*期能力【解】Solvencys?lv?ns?

9、n.付能力，清能力Insolvency?ns?lv(?)ns?n.破，無力，倒21.Debtratio*率21-1Debtratio=*率=22.Debt-to-equityratio/equityratio*比率22-1Equityratio=*比率=23.Equitymultiplier*益乘數(shù)23-1Equitymultiplier=*益乘數(shù)=24.Debttolong-termcapitalratio*期本率24-1Debttolong-termcapitalratio=*期本率=25.Interestcover*利息保障倍數(shù)25-1Interestcover=*歡迎閱讀利息保障倍數(shù)=

10、26.Cashflowcoverratio*現(xiàn)金流量利息保障倍數(shù)26-1Cashflowcoverratio=*現(xiàn)金流量利息保障倍數(shù)=27.Cashflow-to-debtratio*現(xiàn)金流量債務比27-1Cashflow-to-debtratio=*現(xiàn)金流量債務比=28.Operatingratio*運營能力比率29.Assetmanagementratio*財富管理比率30.Accountsreceivableturnoverratio*應收賬款周轉率30-1Accountsreceivableturnoverratio=*應收賬款周轉率=【解說】Turnovert?n?v?n.營業(yè)額，流

11、通量，人員流動（重申離職人員的多寡）31.Inventoryturnoverratio*存貨周轉率31-1Inventoryturnoverratio=*存貨周轉率=32.Currentassetsturnoverratio*流動財富周轉率32-1Currentassetsturnoverratio=*流動財富周轉率=33.Workingcapitalturnoverratio*運營資本周轉率33-1Workingcapitalturnoverratio=*運營資本周轉率=34.Non-currentassetsturnoverratio*非流動財富周轉率34-1Non-currentasse

12、tsturnoverratio=非流動財富周轉率=35.Totalassetsturnoverratio*總財富周轉率歡迎閱讀35-1Totalassetsturnoverratio=*總財富周轉率=36.Profitabilityratio*盈余能力比率37.Netprofitmargin*銷售凈利率37-1Netprofitmargin=*銷售凈利率=【解說】Marginm?d?nn.邊沿，利潤，保證金，余裕38.Netprofitontotalassets總財富凈利率38-1v.加邊于，加旁注于39.ROE,returnonequity*權益酬勞率39-1Netprofitonequit

13、y*權益凈利率Netprofitonequity=*權益凈利率=Marketvalueratio*市價比率P/Eratio,priceearningsratio*市盈率41-1P/Eratio=*市盈率=e.g.Afirmcanhavenegativeearnings,whichproducesameaninglessP/Eratio.翻譯：公司可能會有負的利潤，這會使市盈率指標失掉意義。歡迎閱讀【解說】Negativeadj.負的，悲觀的，否認的，陰性的n.負數(shù)，否認v.否認，拒絕Negativeconfirmation悲觀函證42.P/Bratio,price-to-bookratio*市

14、凈率42-1P/Bratio=or*市凈率=或43.P/Sratio,price-to-salesratio*市銷率43-1P/Sratio=*市銷率=44.Dividendyield*股利利潤率44-1Dividendyield=*股利利潤率=【解說】yieldji?ldn.產量，利潤v.折服，放棄，出產45.Dividendpayout*股利支付率45-1dividendpayout=*股利支付率=46.DuPontAnalysisSystem*杜邦剖析系統(tǒng)46-1Netprofitonequity=xx*權益凈利率=46-2improvednetprofitonequity歡迎閱讀=)=

15、netprofitonnetoperatingassets+(netprofitonnetoperatingassetsinterestrateaftertax)netfinancialleverage*改良后權益凈利率=)=凈經營財富凈利率+（凈經營財富凈利率稅后利息率）凈財務杠桿SectionIIILong-termPlanningandFinancialForecast第三節(jié)長久計劃與財務展望47.Financialforecasting財務展望【解說】Forecastf?k?stv&n.展望Percentage-of-salesmethod銷售百分比法Growthrate增添率49-1

16、Salesgrowthrate銷售增添率50.Internalgrowthrate內含增添率51.Sustainablegrowthrate可連續(xù)增添率【解說】Sustainables?sten?bladj.可連續(xù)的，能夠忍耐的，足可支撐的PARTIIFinancialValuation第二部分：財務估價歡迎閱讀SectionIFundamentalConceptstoFinancialValuation第一節(jié)財務估價的基礎觀點52.Financialvaluation*財務估價53.Intrinsicvalue*內在價值【解說】Intrinsic?ntr?ns?kadj.固有的，實質的53-

17、1Economicvalue*經濟價值53-2Fairmarketvalue*公正市場價值53-3Bookvalue*賬面價值53-4Marketvalue*市場價值53-5Liquidationvalue*清理價值Timevalueofmoney*錢幣的時間價值Compoundinterest*復利【解說】Compoundk?mpa?ndadj.復合的，混淆的n.化合物，混淆物，復合詞v.合成，混淆，和解妥協(xié)56.Interestrateforquotationkw?(?)te?(?)n*報價利率【解說】quotationkw?(?)te?(?)nn.報價，引用，引證57.Annuity*?

18、nju?t?n.年金57-1Nominaln?m?n(?)linterestrate*名義利率58.FV,futurevalue/finalvalue*終值59.PV,presentvalue*現(xiàn)值59-1NPV,netpresentvalue*凈現(xiàn)值Sinkingfund*償債基金【解說】Sinks?kv.下沉，低沉（不規(guī)則動詞，過去式和過去分詞均為sunk）Sunkcost淹沒成本Perpetuity*永續(xù)年金；不行兌換的公司債券Randomevent*隨機事件歡迎閱讀62-1Discreted?skri?tdistribution*失散型散布62-2Normaldistribution*

19、正態(tài)散布【解說】Normaladj.正常的，標準的，正規(guī)的n.正常，標準，常態(tài)62-3Variance*方差62-4SD,standarddeviationdi?v?e?(?)n*標準差63.Investmentportfolio*投資組合64.Expectedrateofreturn*預期酬勞率65.Correlation*有關性65-1Correlationcoefficient,k?f?(?)nt*有關系數(shù)65-2Covariance*協(xié)方差65-3Covariancek?ve?r?nsmatrixme?tr?ks*協(xié)方差矩陣66.Opportunityset*時機集67.Diversi

20、ficationd?,v?s?f?ke?neffect*分別化效應68.Perfectpositivecorrelation*68-1Perfectnegativecorrelation*完整正有關完整負有關69.CML,capitalmarketline*資本市場線Risk-freeassets*無風險財富Marketequilibrium,i?kw?l?br?m;,ekw?-point*市場平衡點Systematics?st?m?t?krisk*系統(tǒng)風險CAPM,capitalassetpricingmodel*資本財富訂價模型SML,securitymarketline*證券市場線75.

21、Betacoefficient*貝塔（）系數(shù)SectionIIValuationofBondandShare第二節(jié)債券和股票股價76.Bond*b?ndn.債券76-1Bondvaluation*債券估價76-2Parvalue/facevalue*債券面值歡迎閱讀76-3Couponrate*債券票面利率【解說】couponku?p?nn.息票，優(yōu)惠券76-4Maturitydate/expirydate*債券的到期日77.Couponsbond*停息債券77-1Zerocouponbond*零息債券77-2Perpetualbonds*永遠債券78.Ordinarysharevaluati

22、on*一般股票的估價79.Openingprice*開盤價79-1Closingprice*收盤價80.Thevalueofzerogrowthshare*零增添股票的價值80-1Thevalueofconstantgrowthshare*固定增添股票的價值【解說】Constantk?nst(?)ntn.常量，恒量adj.不變的，恒定的，常常的Expectedyield*希望利潤率SectionIIICostofCapital*第三節(jié)資本成本*Costofcapital*資本成本W(wǎng)ACC,weightedaveragecostofcapital*加權均勻資本成本Costofordinarysh

23、are*一般股成本85.Risk-freeinterestrate*無風險利率85-1Marketriskpremium*市場風險溢價freemobile【解說】Premiumpri?m?mn.溢價，額外花費，獎金，保險費Discountn.折扣，貼現(xiàn)率，折現(xiàn)率v.貼現(xiàn)，打折扣Atpremium溢價，按溢價issueatpremium溢價刊行Atdiscount按折價，廉價刊行issueatdiscount折價刊行DCFmodel*折現(xiàn)現(xiàn)金流量模型Dividendgrowthmodel*股利增添模型迎Costofdebt*成本Historicalcost*史成本89-1Futurecost*將

24、來成本Committedincome*承利潤【解】Commitk?m?tv.承，使擔當，犯法，做事91.YTM,yieldtomaturity*到期利潤率92.Comparablecompanymethod*可比公司法92-1Riskadjustmentmethod*整法93.Costofdebtaftertax*稅后成本94.Profitaftertax*稅后利95.Issuingcosts*行成本SectionIVBusinessValuation*第四企價估*Businessvaluation*企價估Entityvalue*體價97-1Equityvalue*股價97-2Goingcon

25、cernvalue*持價97-3Liquidationvalue*清理價98.Valueofnon-controllinginterest(NCI)*少量股價MI99.Dividendcashflowmodel*股利金流量模型99-1Equitycashflowmodel*股金流量模型100.Perpetualgrowthmodel*永增模型100-1Two-phasegrowthmodel*兩段增模型100-2Entitycashflowmodel*體金流量模型101.Debtcashflow*金流量102.Entityvalue=forecastperiodvalue+follow-upp

26、eriodvalue*企體價=期價+后期價【解】Follow-upf?l?pn.跟，后行adj.后的，增的歡迎閱讀Relativevaluemethod*相對價值法【解說】Relativerel?t?vadj.相對的，有關系的，成比率n.親戚，103-1Multipliervaluationmethod*乘數(shù)估值法【解說】Multiplierm?lt?pla?n.乘數(shù)104.Priceearningsratiomodel(P/Eratio)*市價/凈利潤比率模型（市盈率）104-1Price-to-bookratiomodel(P/Bratio)*市價/凈財富比率模型（市凈率）104-2Pri

27、ce-to-salesratio(P/Sratio,alsocalledincomemultiplier)*市價/收入比率模型（收入乘數(shù)）PARTIIILong-termInvestment長久投資SectionICapitalBudgeting資本估算Capitalbudgeting*資本估算DCFmethod,discountedcashflowmethod*現(xiàn)金流量折現(xiàn)法Cashoutflow*現(xiàn)金流出107-1Cashinflow*現(xiàn)金流入107-2Netcashflow*現(xiàn)金凈流量108.Relevantcost*有關成本108-1Irrelevantcost非有關成本108-2su

28、nkcost淹沒成本Opportunitycost*時機成本fixedassetsreplacement固定財富更新Averageannualcostofnon-currentassets固定財富的均勻年景本Depreciationallowedfortax折舊抵稅NPVmethod*凈現(xiàn)值法113-1IRR,Internalrateofreturn*內含酬勞率法歡迎閱讀113-3ARR,accountingrateofreturn會計酬勞率法114.Mutuallymjut?u?liexclusive?ksklu?s?v;ek-projects*互斥項目e.g.Whencomparedtot

29、heNPV,eachoftheotherprofitabilitymeasureshasseriousflaws,especiallywhenevaluatingmutuallyexclusiveprojects.【譯】與凈現(xiàn)值法對比，其余的盈余性計量方法均有嚴重的缺點，特別是在評估互斥項目時。【解說】Flawfl?n.弊端，瑕疵115.EAC,equivalentannualcosts*等額年金法116.Capitalrationing*資本拘束，資本限額【解說】rationn.定量，定額，理性，配給量v.配給，定量供給117.Specificrisktoproject/project-sp

30、ecificrisk*項目特有風險Adjustedcashflow調整現(xiàn)金流量Riskadjusteddiscountratemethod*風險調整折現(xiàn)率法Degearingofcomparablecompany*卸載可比公司財務杠桿120-1Regearingoftargetcompany*加載目標公司財務杠桿【解說】De-前綴，意為“除掉，撤消，走開”Gearg?r?n.齒輪，傳動裝置v.搭上齒輪，合適121.Sensitivitysens?t?v?t?analysis敏感性剖析121-1Maximinm?ks?m?nmethod最大最小法121-2Scenarios?n?r?analys

31、is情形剖析122.Normalcondition基準情形123.simulationanalysisSectionIIOptionValuation期權估價124.Option?p?(?)nn.期權125.Underlyingassets標的財富歡迎閱讀Calloption看漲期權Exerciseprice/strikeprice行權價Americanoption美式期權Premium期權金Tradedoption在交易所買賣的期權OTCoption場外期權Optionvalue期權價值Binomialba?n?m?lmodel二叉樹模型Black-Scholesoptionpricingm

32、odel布萊克-斯科爾斯期權訂價模型Realoptions實物期權135-1Optionstodelay/defer延緩期權135-2Optionstoswitch/redeploy變換期權135-3Optionstoexpand/contract擴充期權135-4Optionstoabandon?b?nd(?)n放棄期權PARTIVLong-termFinancing長久籌資SectionICapitalStructure資本構造136.Capitalstructure*資本構造137.Long-termfinancing*長久籌資Operatingleverage*經營杠桿EBIT,ear

33、ningsbeforeinterestsandtaxes*息前稅前利潤140.Financialleverageli?v(?)r?d?;lev(?)r?d?*財務杠桿141.DTL,degreeoftotalleverage*總杠桿系數(shù)142.Financialstructure*財務構造Homogeneous*,h?m?(?)d?i?n?s;-d?en-adj.同類的，同質的，同種的，均勻的Perfectcapitalmarket*完滿資本市場MMtheory*MM理論146.Trade-offtheory*衡量理論147.Financialdistress*財務窘境歡迎閱讀【解說】Trad

34、e-offtreid?f,-?:fn.互換，衡量，棄取Distressn.危難，不幸，貧窮v.使沉痛，使貧窮Agencytheory*代理理論Assetsubstitutionproblem*財富代替問題Peckingordertheory*有序融資理論151.IndifferentpointtoEPS*每股利潤無差異點法【解說】Indifferent?nd?f(?)r(?)ntadj.不聞不問的,沒關緊急的,中立的SectionIIDividendDistribution股利分派152.Dividenddistribution*股利分派Legalreserve*法定公積金Dividend*d

35、?v?dendn.股利Announcementdate股利宣布日155-1Recorddate*股權登記日155-2ex-dividenddate*除息日156.Cashdividend*現(xiàn)金股利156-1Propertydividend*財富股利156-2Liabilitydividend*欠債股利156-3Scripdividend*單據(jù)股利（以本公司期票notes發(fā)給的股利，是一種liabilitydividend）【解說】scripskr?pn.暫時憑據(jù)，暫時股票，紙條，紙片Dividendtheory*股利理論Taxdifferencetheory*稅差理論159.Clientele

36、effecttheory*客戶效應理論【解說】clientele,kli?nteln.客戶，老顧主，訴訟拜托人歡迎閱讀160.Signalingsin?li?theory*信號理論161.Dividenddistributionpolicy161-1Residualr?z?dj?ldividendpolicy*節(jié)余股利政策161-2Constantorsustainablegrowthdividendpolicy*固定或連續(xù)增添股利政策161-3Constantdividendpayoutratio*固定股利支付率政策161-4Lowregularplusspeciallydesignated

37、dividends*低正常股利加額外股利政策【解說】Designatedez?gne?tv.指定，指派，標出adj.指定的，選定的sharedividend*股票股利sharesplit*股票切割Sharerepurchase*股票回購SectionIIIOrdinaryshareandlong-termdebtfinancing一般股和長久欠債籌資Ordinaryshare*一般股Registeredshare記名股166-1Bearershare*不記名股【解說】Bearerbe?r?n.出票人，擁有人167.Sharewithfacevalue*面值股票saleoncommission*

38、拜托銷售Underwrite*?nd?ra?t;?nd?ra?tv.承購包銷Salesbyproxy*代銷【解說】Proxypr?ks?n.代理人，拜托書，代用品171.Netvalueofassetsmethod*財富凈值法（又稱為凈財富倍率法）172.Overthecountermarket(OTCmarket)*店頭市場173.Seasonedequityoffering*股權再融資174.Financingbyissuingnewshares*增發(fā)新股融資歡迎閱讀Rightissue*附權刊行；配股Generalprotectiveprovisions*一般性保護條款Long-term

39、bond*長久債券Registeredbond*記名債券Convertiblebond*可變換債券Mortgagem?g?d?bond*抵押債券Realestatemortgagebond*不動產抵押債券【解說】Realestate?ste?t;e-不動產，房地產Propertypr?p?t?n.財富，所有權，屬性Equipmentmortgagebond*設施抵押債券Realestatemortgagebond*不動產抵押債券Debentured?bent?bonds*信譽債券Corporatebond*公司債券【解說】Debenture和bond辨析Debenture往常指信譽債券，而bo

40、nd指有風險緩釋物的債券。186.participatingp:tisipeiti?corporatebond*參加公司債券187.Fixedinterestratebond*固定利率債券187-1Floatingfl?t?interestratebond*浮動利率債券188.Listedbond/publiclytradedbond*上市債券【解說】Listl?stv.（使）公司（上市）189.Termbond到期一次債券189-1Serialbond/installmentbond*分期債券【解說】Serials?r?ladj.分期償還的，連續(xù)的，連載的Installmentinst?:l

41、m?ntn.分期付款，安裝，任職歡迎閱讀190.Repaymentatmaturity*到期190-1Repaymentinadvance*提早190-2Repaymentinarrears*滯后【解】1）inadvanceadv.先，提早（2）advance?dv?nsn.展，前，付款adj.先的，先行的v.付，將提前3）inarrears拖欠，遲延4）arrears?r?zn.拖欠，待達成的事，付欠款SectionIVOtherlong-termfinancing其余長久籌資Warrants*w?:r?ntsn.股Convertible*k?nv?t?b(?)ladj.可的Callprov

42、ision*回條款194.Callprovision*回條款194-1Putprovision*回售條款e.g.Somebondshaveaputprovision,whichgivesthebondholdertherighttosellthebondbacktotheissuerattheputpriceoncertaindatesbeforematurity.【】一些券含有回售條款，條款予券擁有者在券到期日前以回售價錢將券回行人的利。【解】putprice回售價錢195.Mandatorym?nd?t(?)r?conversionprovision*制性條款PARTVWorkingCap

43、italManagement運營資本管理196.Moderatem?d(?)r?tcurrentassetsinvestingpolicy*適中的流投政策【解】Moderateadj.適量的，中等的，健的196-1Relaxedcurrentassetsinvestingpolicy*松的流投政策歡迎閱讀196-2Constrictivek?nstriktivcurrentassetsinvestingpolicy*收縮的流動財富投資政策【解說】Constrictivek?nstriktivadj.收縮的，壓縮性的，束緊的197.Speculativespekj?l?t?vmotive*投靈活

44、機197-2Precautionarypr?k?n,?rimotive*預防動機198.Negotiablen?g?b(?)l;-?-securities*有價證券Float*fl?tn.浮游量，浮差Acceleratecollections*加快收款200-1Delayedpaymentforpayables*推延對付賬款的支付201.Inventory*?nv(?)nt(?)r?n.存貨201-1Receivables*risi:v?blzn.應收賬款201-2Payables*pe?b(?)lzn.對付賬款EOQ,economicorderquantity*經濟訂購量Management

45、cost*管理成本Shortagecost*欠缺成本Baumolcashmanagementmodel*鮑莫爾現(xiàn)金管理模型（存貨模式）205-1Miller-Orrcashmanagementmodel*米勒-歐爾現(xiàn)金管理模型（隨機模式）206.Creditpolicy*信譽政策206-1Creditterm*信譽條件206-2Creditperiod*信譽時期207.5Csystem*5C系統(tǒng)207-1Character*k?r?kt?n.質量207-2Capacity*k?p?s?t?n.能力207-3Capital*k?p?t(?)ln.資本歡迎閱讀207-4Collateral*k?l

46、?t(?)r(?)ln.抵押207-5Condition*k?nd?(?)nn.條件208.Acquisitioncost獲得成本208-2Procuringcost*購買成本【解說】procurepr?kj?v.獲取，獲得，采買209.Orderleadtime*訂貨提早期210.Successives?kses?vsupplyandusingofinventory*存貨陸續(xù)供給和使用211.Bufferinventory*保險貯備【解說】bufferb?f?n.&v.緩沖Reorderlevel*從頭訂貨水平Matchingfinancingpolicy配合型籌資政策213-1Aggres

47、sivefinancingpolicy*激進型籌資政策213-2Conservativefinancingpolicy*守舊型籌資政策【解說】（1）aggressive?gres?vadj.有進步心的，侵略性的，好斗的（2）conservativek?ns?v?t?vadj.守舊的n.守舊派214.Tradecredit/businesscredit*商業(yè)信譽215.Creditlimit*信貸限額216.Commitmentfee*許諾費217Compensatingbalance*賠償性余額【解說】compensatingk?mpenseiti?n.增補，修正，抵銷adj.賠償?shù)模拚腜

48、ARTVICostAccounting第六部分紅本會計SectionIProductCosting歡迎閱讀第一節(jié)產品成本的計算218.costk?stn.成本218-1costingk?stn.成本核算productioncost生產成本directmaterial直接資料220-1directlabor直接人工220-2fuelandpower燃料和動力220-3productionoverhead制造花費salesexpenses銷售花費generalandadministrativeexpenses管理花費productcost產品成本223-1periodcost時期成本directc

49、ost直接成本224-1indirectcost間接成本costcollectionandallocation成本的歸集和分派actualcostingsystem實質成本計算制度226-1standardcostingsystem標準成本計算制度226-2absorption?bz?p?(?)n;-s?p-costingsystem所有成本計算制度226-3marginalm?d?n(?)lcostingsystem改動成本計算制度226-4ABC,activity-basedcostingsystem作業(yè)基礎成本計算制度227.apportionmentratio分派率228.alloca

50、tion?l?ke?(?)nn.分派229.collectionofsupportingproductionoverheads230.directmethodofallocation直接分派法協(xié)助生產花費的歸集230-1reciprocalmethodofallocation/repeateddistributionmethod交互分派法【解說】reciprocalr?s?pr?k(?)ladj.相互的，互惠的，倒數(shù)的n.倒數(shù)，相互起作用的事物231.equivalentunit約當產量【解說】equivalent?kw?v(?)l(?)ntn.等價物，相等物adj.等價的，相等的，贊同義的2

51、32.jointproducts聯(lián)產品232-1by-productba?,prd?ktn.副產品233.sellingpricemethod233-1physicalunitsmethod售價法實物數(shù)目法歡迎閱讀jobcosting品種法234-1batchcosting分批法234-2processcosting分步法SectionIIStandardCosting第二節(jié)標準成本計算standardcost標準成本standardcostsystem標準成本系統(tǒng)standardcosting標準成本法237-1idealstandardcost理想標準成本237-2attainable?t

52、en?blstandardcost正常標準成本237-3currentstandardcost現(xiàn)行標準成本237-4basicstandardcost基本標準成本（勘誤）238.directmaterialtotalvariance直接資料成本差異【解說】varianceve?r?nsn.差異，方差239.directlabortotalvariance直接人工成本差異240.variableoverheadtotalvariance改動制造花費成本差異【解說】overhead?v?hedn.間接花費，常?；ㄙM240-1variableoverheadexpenditure?kspend?t?

53、;ek-variance改動制造花費耗資差異241.fixedoverheadtotalvariance固定制造花費差異241-1fixedoverheadexpenditurevariance耗資差異241-2fixedoverheadvolumevariance能量差異241-3fixedoverheadefficiencyvariance效率差異241-4fixedoverheadcapacityk?p?s?t?variance閑置能量差異PARTVIIManagementAccounting第七部分管理睬計SectionICVPAnalysis*第一節(jié)本量利剖析*242.costbeh

54、aviorb?hevj?*成天性態(tài)242-1fixedcosts*固定成本242-2variablecosts*改動成本242-3mixedcosts*混淆成本242-4semi-variablecosts*半改動成本【解說】歡迎閱讀semi-前綴，意為“半，部分地，不完整地”。semiconductor,sem?k?nd?kt?n.半導體semiautomaticsem?,?t?m?t?kadj.半自動的242-5delayedvariablecosts*緩期改動成本242-6steppedcosts*階梯式成本242-7curvilinear,k?v?l?n?variablecosts*曲

55、線成本243.CVPanalysis,cost-volume-profitanalysis*本量利剖析e.g.Thefollowingunderlyingassumptionswilllimittheprecisionandreliabilityofagivencost-volume-profitanalysis.a）Thebehavioroftotalcostandtotalrevenuehasbeenreliablydeterminedandislinearovertherelevantrange.b）Allcostscanbedividedintofixedandvariableelements.c）Totalfixedcostsremainconstantoverther