管理会计术语中英对照表.docxVIP

管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingcompany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法（变动法）activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析，组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,compliance 合规性审计audit，operational 营运升级authoritativebudget(top-down budget) 权威式（自上而下）预算法authoritativestandard(cost) 权