《成本会计：以管理为重心》中英文对照词汇表.doc

《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 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Co