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) process-costing method
固定成本Fixed cost
固定间接费用弹性预算差异Fixed overhead flexible-budget variance
margin rate固定间接费用耗费差异Fixed overhead spending variance
弹性预算Flexible budget
弹性预算差异Flexible-budget variance
产品全部成本Full costs of the product
目标一致性Goal congruence
毛利率Gross margin percentage
增长构成Growth component
高低法High-low method
同质的成本库Homogenous cost pool

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