最新管理会计与报告词汇表资料.docx

ABC overhead costi ng 作业成本法下的间接成本分摊 absorpti on cost ing 吸收成本法 absorptio n cost, ben efits and limitati on accelerated depreciatio n methods acco un ti ng assumpti ons and conven tio ns acco un ti ng cha nges 会计变更 acco un ti ng equati on 会计恒等式 acco un ti ng for cost flows in a manu facturi ng compa ny Acco unt for the Impairme nt or Disposal of Lon g-lived Assets acco un ti ng in formati on systems 会计信息系统 acco unting policies acco un ti ng recog niti on acco unting , accrual 吸收成本法的优点与局限性 加速折旧法 会计假设和会计惯例 制造业成本流转会计 长期资产损失或处置会计 acco unting , resp on sibility acco unting, variable overhead acco unting, payable acco unting, receivable 会计政策 会计确认 权责发生制 会计责任 变动制造费用会计 acco unts receivables disclosure 权责发生制 作业活动分析 作业成本动因 accrual acco unting activity an alysis activity cost driver 应付账款 应收账款 应收账款披露 activity method (variable charge approach) activity-based budgeti ng(ABB) activity-based cost drivers activity-based costi ng(ABC) activity-based man ageme nt (ABM) 作业方法（变动法） 作业基础预算法 作业成本动因 作业成本法 作业管理法 activity-based man ageme nt, adva ntages and disadva ntages actual cost 实际成本 AIS. See acco unting in formatio n systems allocati on base 分摊基础 allocati on of service departme nt costs allocati on rate, fixed overhead cost allocati on rate ,variable overhead cost allocati on, direct method 直接法分摊 allocati on, reciprocal method 交叉分摊法 allowa nee method 备抵法 allocati on, step-dow n method amortizati on 摊销 an alysis of variatio n 差异分析 an alysis of variatio n, mix and yiels varia nces 差异分析，组合和产出差异 an alysis of variatio n,price and efficie ncy varia nces for direct material in puts 直接人工与材料投入的价格与效率差异分析 会计信息系统 服务部门成本分摊 固定间接成本的分摊率 变动间接成本的分摊率 按步向下分摊法 作业管理法的优势与劣势 an alysis of variatio n, spe nding and efficie ncy varia nces for variable and fixed overhead 变动和固定制造费用的费用与效率差异分析 an alysis of variatio n, sales mix varia nee 销售组合差异分析 annual report 年报 applicatio n software packages 软件包的应用 artificial in tellige nee 人工智能 assets 资产 assura nee services 保险服务 attestati on en gageme nt 证明业务 audit 审计 audit, compli