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1、《成本会计：以管理为重心》中英文对照词汇表 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 co
2、st 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 s
3、ystems 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
4、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 me
5、thod 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Contribu
6、tion 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
7、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Co
8、st 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-r
9、esponse 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, se
10、rvices, 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
11、 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
12、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Efficienc
13、y 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
14、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Fle
15、xible 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 co
16、st 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
17、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 f
18、ailure 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 produc
19、tion 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
20、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Marketin
21、g 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
22、 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
23、 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
24、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-
25、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-recove
26、ry 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 de
27、cisions 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Purcha
28、sing 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 相关范围Relevant range 相关收入Relevant rev
29、enues 再订购点Reorder point 要求的回报率Required rate of return 研发Research and development 剩余收益Residual income 剩余项Residual term 责任会计Responsibility accounting 责任中心Responsibility center 投资报酬率Return on investment 收入分配Revenue allocation 收入中心Revenue center 收入动因Revenue driver 收入对象Revenue object 收入Reven
30、ues 返工Rework 合适规模Rightsizing 安全库存Safety stock 销售组合Sales mix 销售组合差异Sales mix variance 销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method 销售数额差异Sales-volume variance 业务记录Scorekeeping 废料Scrap 销售价格差异Selling-price variance 敏感性分析Sensitivity analysis 可分离成本Separable costs 阶梯法
31、Sequential allocation method, step-down allocation method, step-down method 顺序追溯Sequential tracing 服务部门Service department, supporting department 服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression 单一成本分配率法single-rate cost-allocation method, single-rate method 斜
32、率系数Slope coefficient 原始凭证Source document 设定分析Specification analysis 分离点Splitoff point 毁损Spoilage 人事管理Staff management 单一个体成本分配法Stand-alone cost-allocation method 单一个体收入分配法Stand-alone revenue-allocation method 标准Standard 标准成本Standard cost 标准成本法Standard costing 估计系数标准差Standard error of the
33、estimation coefficient 标准投入Standard input 标准价格Standard price 静态预算Static budget 静态预算差异Static budget variance 阶梯式成本函数Step cost function 脱销成本Stockout costs 战略成本管理Strategic cost management 战略Strategy 沉没成本Sunk costs 超级变动成本法Super-variable costing, throughput costing 供应链Supply chain 单位目标成本Targe
34、t cost per unit 单位目标营业利润Target operating income per unit 目标价格Target price 目标投资回报率Target rate of return on investment 理论生产能力Theoretical capacity 约束理论Theory of constraints 物料贡献Throughput contribution 时间动因Time driver 货币时间价值Time value of money 全要素生产力Total factor productivity (TFP) 全部间接费用差异Tota
35、l-overhead variance 转移价格Transfer price 触发点Trigger point 不确定性Uncertainty 分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs 不利差异Unfavorable variance 单位成本Unit cost 未用生产能力Unused capacity 价值增加成本Value-added cost 价值链Value chain 价值工程Value engineering
36、 变动成本Variable cost 变动成本法Variable costing 变动间接费用效率差异Variable overhead efficiency variance 变动间接费用弹性预算差异Variable overhead flexible-budget variance 变动间接费用耗费差异Variable overhead spending variance 差异Variance 加权平均的分步法Weighted-average process-costing method 在产品存货Work-in-process inventory 在产品Work-in-process
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