成本会计名词解释(国外英语资料).doc

成本会计名词解释(国外英语资料) 1 cost: the cost is the cash or its equivalent for the acquisition of an asset or service. 2. Cost: the cost is the cost lost for the benefit 3. Loss: loss is the cost of non compensation 4, costs, costs, losses are the cost of assets, and the purpose of spending assets is to obtain more valuable assets. 5, cost accounting is based on the currency as the main units of measurement, by using the basic principle of accounting and general principles, with certain technical methods, the place in the process of production and operation cost management system, a continuous, comprehensive accounting and supervision of activities. 6, continuous recording method Continuous recording method is also called the perpetual inventory system, it refers to each income, issuing materials, according to the original documents about receiving materials according to the number one included in the material ledger, the actual number issued as a method of consumption. 7, inventory calculation method The inventory calculation method is also called periodic inventories, it refers to the income of the material in the material detailed account level is no longer issued material when the material ledger registration, according to the final physical inventory number, the period countdown issued a number of methods of materials. 1. cost target: production cost collection target. 2., single step production: production process can not be interrupted, impossible or need not be divided into several production steps of production. 3., multi-step production: the production process has several intermittent, scattered in different places, respectively, at different times in the production process of production. 4. mass production: the production of the same product by repeated production. 5. batch production: production according to predetermined products, batches, and quantities 6. single production: according to the requirements of order units, the production of individual and other spec