CMA考试所用词汇专业词典（2011年3月）.PDF

Glossary of Terms Used in the CMA Examination (March 2011) CMA 考试所用词汇的专业词典 （2011 年3 月） TERM 词汇 DEFINITION 定义 Abnormal Spoilage Unacceptable units that are not expected to occur under an efficient production process. 非正常损耗 在有效率的生产流程下不应该发生的不合格品数量。 Absorbed Overhead That portion of factory indirect cost that has been allocated to a specific product, or saleable service. (Also called Applied Overhead.) 已分摊间接费用 已经分配给特定产品或适销服务的那部分工厂间接成本。（又称“已分配 间接费用”。） Absorption Costing A costing system that assigns to inventory all types of manufacturing costs, including direct, indirect, fixed and variable. (Also called Full Absorption Costing.) 吸收成本法 将所有各类制造成本，其中包括直接成本、间接成本、固定成本和变动成 本，分配给存货的成本计算方法。（又称“全部吸收成本法”。） Accelerated A pattern of depreciation in which the amount of depreciation computed Depreciation in the early years is greater than the amounts computed in the later years. 加速折旧 一种折旧方法，其早期计提的折旧金额大于后期计提的金额。 Accounting The process of identifying, classifying, measuring, recording and communicating in monetary terms transactions and events of an economic entity that are of a financial character. 会计 以货币为单位确认、分类、计量、记录和传递一个经济实体财务性质的交 易和事项的过程。 Accounting Profit Revenue less all expenses included in the entity’s income statement. 会计利润 实体的利润表中收入减去全部费用。 Accounting Standards Principles and procedures to be followed by accountants as formulated by an authoritative body. (Also called Acc