管理会计及报告词汇表.docVIP

A ABC overhead costing 作业成本法下的间接成本分摊 absorption costing 吸收成本法 absorption cost, benefits and limitation 吸收成本法的优点与局限性 accelerated depreciation methods 加速折旧法 accounting assumptions and conventions 会计假设和会计惯例 accounting changes 会计变更 accounting equation 会计恒等式 accounting for cost flows in a manufacturing company 制造业成本流转会计 Account for the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计 accounting information systems 会计信息系统 accounting policies 会计政策 accounting recognition 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 accounts receivables disclosure 应收账款披露 accrual accounting 权责发生制 activity analysis 作业活动分析 activity cost driver 作业成本动因 activity method (variable charge approach) 作业方法（变动法） activity-based budgeting(ABB) 作业基础预算法 activity-based cost drivers 作业成本动因 activity-based costing(ABC) 作业成本法 activity-based management (ABM) 作业管理法 activity-based management, advantages and disadvantages 作业管理法的优势与劣势 actual cost 实际成本 AIS. See accounting information systems 会计信息系统 allocation base 分摊基础 allocation of service department costs 服务部门成本分摊 allocation rate, fixed overhead cost 固定间接成本的分摊率 allocation rate ,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 allowance method 备抵法 allocation, step-down method 按步向下分摊法 amortization 摊销 analysis of variation 差异分析 analysis of variation, mix and yiels variances 差异分析，组合和产出差异 analysis of 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 analysis of 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 analysis of variation, sales mix variance 销售组合差异分析 annual report 年报 application software packages 软件包的应用 artificial intelligence 人工智能 assets 资产 assurance services 保险服务 attestation engagement 证明业务 audit 审计 audit, compliance 合规性审计 audit，operational 营运升级 authoritative budget(top-down budget) 权威式（自上而下）预算法