成本会计名词解释(国外英语).docVIP

成本会计名词解释(国外英语资料) Cost: the cost is the cash or equivalent that is paid for the acquisition of assets or services. Cost: the cost of losing the cost of generating the income Loss: loss is a cost without compensation Costs, costs, and losses are spent on assets, and the purpose of consuming assets is to acquire more valuable assets. 5, cost accounting is the currency as the main unit of measurement, using the basic principles of accounting and general principles, adopting some technology methods, the cost during the in the process of enterprise production and operation of continuous, system, comprehensive, integrated accounting and supervision of a management activities. Continuous recording Continuous recording is also called the perpetual inventory system, it is to point to each income, the materials are issued in accordance with the related to send and receive material of the original documents according to their number that weaves material included in the subsidiary ledger, issue number in the practice as a way of consumption. Inventory calculation Inventory calculation method is also called the physical inventory system, when it refers to the income material in the material level on the subsidiary ledger and when a material is no longer on the subsidiary ledger is registered, the final, according to the physical inventory count down meter out a method of a material number for this issue. Cost computing: the object of the production cost. Single step production: the process of production process is not broken, impossible or not required to be divided into several production steps. 3. The multi-step production: production process can have several discontinuity, scattered in different locations, respectively in the different time for the production steps of production. Mass production: repeated production of the same product. Production in batches: according to the product batch and quantity produced according to the preset product The production of individual and s