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)

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

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 基本报酬率Hurdle rate

混合成本核算系统Hybrid costing system 空置时间Idle time

假设成本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 增量收入分配法Incremental revenue-allocation method

增量单位时间学习模型Incremental unit-time learning model 自变量Independent variable

成本对象的间接成本Indirect costs of a cost object

间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method 通货膨胀Inflation

价格差异Input-price variance, price variance, rate variance 内制Insourcing

检验点Inspection point

管理会计师协会Institute of Management Accountants

交互式控制系统Interactive control systems 截距项Intercept

中间产品Intermediate product 内部失败成本Internal failure costs

内含报酬率法Internal rate-of-return (IRR) method

产品存货成本Inventoriable costs 存货管理Inventory management 投资Investment

投资中心Investment center 批次Job

分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system 联合成本Joint costs 联产品Joint products

即时制生产Just-in-time (JIT) production, lean production

即时制采购Just-in-time (JIT) purchasing 改进法预算Kaizen budgeting 人工时间记录Labor-time record 学习曲线Learning curve

生命周期预算Life-cycle budgeting 生命周期成本法Life-cycle costing 业务管理Line management

线形成本函数Linear cost function 线性规划Linear programming 主产品Main product

自产/外购决策Make-or-buy decisions 管理会计Management accounting 例外管理Management by exception

管理控制系统Management control system 制造单元Manufacturing cells

生产周期时间Manufacturing cycle time, Manufacturing lead time

分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies 安全边际Margin of safety

市场营销Marketing

市场分额差异Market-share variance 市场规模差异Market-size variance 全面预算Master budget

全面预算生产能力利用Master-budget capacity utilization

材料需求规划Materials requirements planning

用料单Materials-requisition record

商业类企业Merchandising-sector companies

混合成本Mixed cost, semivariable cost 道德风险Moral hazard 动机Motivation

多重共线性Multicollinearity 多变量回归Multiple regression

净利润Net income

净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method

名义回报率Nominal rate of return 非线性成本函数Nonlinear cost function 非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization

正常成本法Normal costing 正常毁损Normal spoilage

目标函数Objective function 准时表现On-time performance

一次性特殊订单One-time-only special order 经营预算Operating budget 营业部门Operating department

营业利润Operating income 经营杠杆Operating leverage 经营Operation

经营成本核算系统Operation-costing system 机会成本Opportunity cost

资本机会成本Opportunity cost of capital 采购订单成本Ordering costs 组织架构Organization structure 结果Outcomes

产出单位成本Output unit-level costs 外部采购Outsourcing

分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs 加班奖金Overtime premium 帕累托图Pareto Diagram 局部生产力Partial productivity 回收期法Payback method

最大负荷定价Peak-load pricing

完全竞争市场Perfectly competitive market 期间成本Period costs

实物计量法Physical measure method 计划Planning

现实的生产能力Practical capacity 掠夺性定价Predatory pricing 预防成本Prevention costs

转入成本Previous department costs, transferred-in costs

价格折扣Price discount

区别定价Price discrimination

价格恢复构成Price-recovery component 主要成本Prime costs 预测报表Pro forma statements 概率Probability

概率分布Probability distribution

问题解决Problem solving

分步成本核算系统Process-costing system 产品Product

产品成本Product cost 产品成本互补Product-cost cross-subsidization

产品差异化Product differentiation 产品生命周期Product life cycle 产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production

生产部门Production department

生产量水平Production-denominator level 生产力Productivity

生产力构成Productivity component 利润中心Profit center

按比例分配Proration

采购订单提前量Purchasing-order lead time 采购成本Purchasing costs PV图PV graph

定性因素Qualitative factors 质量Quality

定量因素Quantitative factors

真实回报率Real rate of return

交互分配法Reciprocal allocation method, reciprocal method

业务流程再造Reengineering

精练化成本系统Refined costing system 回归分析Regression analysis 相关成本Relevant costs