budgeting

成本会计中英文术语

非正常毁损Abnormalspoilage

生产成本法Absorptioncosting

账户分析法Accountanalysismethod

会计回报率Accountingrateofreturn

权责发生制下会计回报率Accrual

accountingrateofreturn

作业Activity

作业基础的预算管理Activity-bad

budgeting

作业成本法Activity-badcosting

作业管理Activity-badmanagement

实际成本Actualcost

实际成本法Actualcosting

调整分配率途径Adjustedallocation-rate

approach

允许的成本Allowablecost

鉴定成本Appraisalcosts

拟构成本Artificialcosts

注意力导向Attentiondirecting

自治Autonomy

平均成本Averagecost

平均等候时间Averagewaitingtime

反冲成本法Backflushcosting

平衡记分卡Balancedscorecard

批次级成本Batch-levelcosts

观念系统Beliefsystems

标杆管理Benchmarking

账面价值Bookvalue

瓶颈Bottleneck

边界系统Boundarysystems

盈亏平衡点Breakevenpoint

预算Budget

预算成本Budgetedcost

预算松弛Budgetaryslack

预算间接成本分配率Budgetedindirect-cost

rate

捆绑产品Bundledproduct

业务功能成本Businessfunctioncosts

副产品Byproducts

资本预算Capitalbudgeting

储囤成本Carryingcosts

现金预算Cashbudget

因果图Cau-and-effectdiagram

财务管理认证Certifiedinfinancial

management

注册管理会计师Certifiedmanagement

accountant

财务总监Chieffinancialofficer

决定系数Coefficientofdetermination

共谋定价Collusivepricing

共同成本Commoncost

完整往复成本Completereciprocatedcosts

合成单位Compositeunit

商讨会法Conferencemethod

遵循质量Conformancequality

常数Constant

固定毛利率NRV法Constantgross-margin

percentageNRVmethod

约束条件Constraint

滚动预算Continuousbudget,rollingbudget

贡献收益表Contributionincomestatement

边际贡献Contributionmargin

单位边际贡献Contributionmarginperunit

边际贡献率Contributionmarginpercentage

边际贡献比例Contributionmarginratio

控制Control

控制图Controlchart

可控性Controllability

可控成本Controllablecost

主计长Controller

加工成本Conversioncosts

成本Cost

成本会计Costaccounting

成本会计标准委员会Costaccounting

standardsboard

成本汇集Costaccumulation

成本分配Costallocation

成本分配基础Cost-allocationba

成本分配基础Cost-applicationba

成本归集Costassignment

成本－收益权衡Cost-benefitapproach

成本中心Costcenter

成本动因Costdriver

成本估计Costestimation

成本函数Costfunction

成本层级Costhierarchy

成本流入Costincurrence

成本领先Costleadership

成本管理Costmanagement

成本对象Costobject

资本成本Costofcapital

产品制造成本Costofgoodsmanufactured

成本库Costpool

成本预测Costpredictions

成本追溯Costtracing

质量成本Costsofquality,qualitycosts

本量利分析Cost-volume-profit(CVP)

analysis

累计平均时间学习模型Cumulative

average-timelearningmodel

当前成本Currentcost

客户成本层级Customercosthierarchy

客户生命周期成本Customerlife-cyclecosts

客户盈利分析Customer-profitabilityanalysis

客户回应时间Customer-respontime

客户服务Customerrvice

分权Decentralization

决策模型Decisionmodel

决策表Decisiontable

经营杠杆水平Degreeofoperatingleverage

分母水平Denominatorlevel

生产数量差异Denominator-levelvariance,

Output-leveloverheadvariance,

Production-volumevariance

因变量Dependentvariable

产品或服务设计Designofproducts,rvices,

orprocess

设计质量Designquality

设计锁定成本Designed-incosts,locked-in

costs

诊断控制系统Diagnosticcontrolsystems

差异成本Differentialcost

差异收入Differentialrevenue

直接分配法Directallocationmethod

直接成本法Directcosting

成本对象的直接成本Directcostsofacost

object

直接生产人工成本Directmanufacturing

laborcosts

直接材料成本Directmaterialcosts

直接材料存货Directmaterialinventory

直接材料混合差异Directmaterialmix

variance

直接材料产量差异Directmaterialyield

variance

直接法Directmethod

折现率Discountrate

现金流量折现法Discountedcashflow(DCF)

methods

酌量性成本Discretionarycosts

发送Distribution

减少规模Downsizing

向下需求旋转Downwarddemandspiral

双重定价Dualpricing

双成本分配率法Dual-ratecost-allocation

method,dual-ratemethod

倾销Dumping

次优化决策制定Dysfunctionaldecision

making,Incongruentdecisionmaking,

suboptimaldecisionmaking

经济订单数量Economicorderquantity

(EOQ)

经济增加值Economicvalueadded

有效性Effectiveness

效率Efficiency

效率差异Efficiencyvariance,usagevariance

努力Effort

技术成本Engineeredcosts

约当产量Equivalentunits

事项Event

预期货币价值Expectedmonetaryvalue,

expectedvalue

经验曲线Experiencecurve

外部失败成本Externalfailurecost

设施支持成本Facility-sustainingcosts

工厂间接费用Factoryoverheadcosts

有利差异Favorablevariance

反馈Feedback

财务主管Financedirector

财务会计Financialaccounting

财务预算Financialbudget

财务计划模型Financialplanningmodels

产成品存货Finishedgoodsinventory

先进先出分步法First-in,first-out(FIFO)

process-costingmethod

固定成本Fixedcost

固定间接费用弹性预算差异Fixedoverhead

flexible-budgetvariance

固定间接费用耗费差异Fixedoverhead

spendingvariance

弹性预算Flexiblebudget

弹性预算差异Flexible-budgetvariance

产品全部成本Fullcostsoftheproduct

目标一致性Goalcongruence

毛利率Grossmarginpercentage

增长构成Growthcomponent

高低法High-lowmethod

同质的成本库Homogenouscostpool

基本报酬率Hurdlerate

混合成本核算系统Hybridcostingsystem

空置时间Idletime

假设成本Imputedcosts

增量成本Incrementalcost

增量成本分配法Incrementalcost-allocation

method

增量收入Incrementalrevenue

增量收入分配法Incremental

revenue-allocationmethod

增量单位时间学习模型Incremental

unit-timelearningmodel

自变量Independentvariable

成本对象的间接成本Indirectcostsofacost

object

间接成本分配率Indirect-costrate

间接制造成本Indirectmanufacturingcosts

工业工程法Industrialengineeringmethod,

Work-measurementmethod

通货膨胀Inflation

价格差异Input-pricevariance,pricevariance,

ratevariance

内制Insourcing

检验点Inspectionpoint

管理会计师协会InstituteofManagement

Accountants

交互式控制系统Interactivecontrolsystems

截距项Intercept

中间产品Intermediateproduct

内部失败成本Internalfailurecosts

内含报酬率法Internalrate-of-return(IRR)

method

产品存货成本Inventoriablecosts

存货管理Inventorymanagement

投资Investment

投资中心Investmentcenter

批次Job

分批成本记录Job-costrecord,job-costsheet

分批法Job-costingsystem

联合成本Jointcosts

联产品Jointproducts

即时制生产Just-in-time(JIT)production,

leanproduction

即时制采购Just-in-time(JIT)purchasing

改进法预算Kaizenbudgeting

人工时间记录Labor-timerecord

学习曲线Learningcurve

生命周期预算Life-cyclebudgeting

生命周期成本法Life-cyclecosting

业务管理Linemanagement

线形成本函数Linearcostfunction

线性规划Linearprogramming

主产品Mainproduct

自产/外购决策Make-or-buydecisions

管理会计Managementaccounting

例外管理Managementbyexception

管理控制系统Managementcontrolsystem

制造单元Manufacturingcells

生产周期时间Manufacturingcycletime,

Manufacturingleadtime

分配的制造费用Manufacturingoverhead

allocated,Manufacturingoverheadapplied

制造类企业Manufacturing-ctorcompanies

安全边际Marginofsafety

市场营销Marketing

市场分额差异Market-sharevariance

市场规模差异Market-sizevariance

全面预算Masterbudget

全面预算生产能力利用Master-budget

capacityutilization

材料需求规划Materialsrequirements

planning

用料单Materials-requisitionrecord

商业类企业Merchandising-ctorcompanies

混合成本Mixedcost,mivariablecost

道德风险Moralhazard

动机Motivation

多重共线性Multicollinearity

多变量回归Multipleregression

净利润Netincome

净现值法Netprentvalue(NPV)method

净可实现值法Netrealizablevalue(NPV)

method

名义回报率Nominalrateofreturn

非线性成本函数Nonlinearcostfunction

非价值增加成本Nonvalue-addedcost

正常生产能力利用Normalcapacity

utilization

正常成本法Normalcosting

正常毁损Normalspoilage

目标函数Objectivefunction

准时表现On-timeperformance

一次性特殊订单One-time-onlyspecialorder

经营预算Operatingbudget

营业部门Operatingdepartment

营业利润Operatingincome

经营杠杆Operatingleverage

经营Operation

经营成本核算系统Operation-costingsystem

机会成本Opportunitycost

资本机会成本Opportunitycostofcapital

采购订单成本Orderingcosts

组织架构Organizationstructure

结果Outcomes

产出单位成本Outputunit-levelcosts

外部采购Outsourcing

分配过多的间接成本Overabsorbedindirect

costs,Overappliedindirectcosts,

overallocatedindirectcosts

加班奖金Overtimepremium

帕累托图ParetoDiagram

局部生产力Partialproductivity

回收期法Paybackmethod

最大负荷定价Peak-loadpricing

完全竞争市场Perfectlycompetitivemarket

期间成本Periodcosts

实物计量法Physicalmeasuremethod

计划Planning

现实的生产能力Practicalcapacity

掠夺性定价Predatorypricing

预防成本Preventioncosts

转入成本Previousdepartmentcosts,

transferred-incosts

价格折扣Pricediscount

区别定价Pricediscrimination

价格恢复构成Price-recoverycomponent

主要成本Primecosts

预测报表Proformastatements

概率Probability

概率分布Probabilitydistribution

问题解决Problemsolving

分步成本核算系统Process-costingsystem

产品Product

产品成本Productcost

产品成本互补Product-cost

cross-subsidization

产品差异化Productdifferentiation

产品生命周期Productlifecycle

产品组合决策Productmixdecisions

成本高计的产品Productovercosting

产品支持成本Product-sustainingcosts

成本少计的产品Productundercosting

生产Production

生产部门Productiondepartment

生产量水平Production-denominatorlevel

生产力Productivity

生产力构成Productivitycomponent

利润中心Profitcenter

按比例分配Proration

采购订单提前量Purchasing-orderleadtime

采购成本Purchasingcosts

PV图PVgraph

定性因素Qualitativefactors

质量Quality

定量因素Quantitativefactors

真实回报率Realrateofreturn

交互分配法Reciprocalallocationmethod,

reciprocalmethod

业务流程再造Reengineering

精练化成本系统Refinedcostingsystem

回归分析Regressionanalysis

相关成本Relevantcosts

相关范围Relevantrange

相关收入Relevantrevenues

再订购点Reorderpoint

要求的回报率Requiredrateofreturn

研发Rearchanddevelopment

剩余收益Residualincome

剩余项Residualterm

责任会计Responsibilityaccounting

责任中心Responsibilitycenter

投资报酬率Returnoninvestment

收入分配Revenueallocation

收入中心Revenuecenter

收入动因Revenuedriver

收入对象Revenueobject

收入Revenues

返工Rework

合适规模Rightsizing

安全库存Safetystock

销售组合Salesmix

销售组合差异Salesmixvariance

销售数量差异Sales-quantityvariance

分离点销售价值法Salesvalueatsplitoff

method

销售数额差异Sales-volumevariance

业务记录Scorekeeping

废料Scrap

销售价格差异Selling-pricevariance

敏感性分析Sensitivityanalysis

可分离成本Separablecosts

阶梯法Sequentialallocationmethod,

step-downallocationmethod,step-down

method

顺序追溯Sequentialtracing

服务部门Servicedepartment,supporting

department

服务类企业Service-ctorcompanies

服务支持成本Service-sustainingcosts

单变量回归Simpleregression

单一成本分配率法single-ratecost-allocation

method,single-ratemethod

斜率系数Slopecoefficient

原始凭证Sourcedocument

设定分析Specificationanalysis

分离点Splitoffpoint

毁损Spoilage

人事管理Staffmanagement

单一个体成本分配法Stand-alone

cost-allocationmethod

单一个体收入分配法Stand-alone

revenue-allocationmethod

标准Standard

标准成本Standardcost

标准成本法Standardcosting

估计系数标准差Standarderrorofthe

estimationcoefficient

标准投入Standardinput

标准价格Standardprice

静态预算Staticbudget

静态预算差异Staticbudgetvariance

阶梯式成本函数Stepcostfunction

脱销成本Stockoutcosts

战略成本管理Strategiccostmanagement

战略Strategy

沉没成本Sunkcosts

超级变动成本法Super-variablecosting,

throughputcosting

供应链Supplychain

单位目标成本Targetcostperunit

单位目标营业利润Targetoperatingincome

perunit

目标价格Targetprice

目标投资回报率Targetrateofreturnon

investment

理论生产能力Theoreticalcapacity

约束理论Theoryofconstraints

物料贡献Throughputcontribution

时间动因Timedriver

货币时间价值Timevalueofmoney

全要素生产力Totalfactorproductivity(TFP)

全部间接费用差异Total-overheadvariance

转移价格Transferprice

触发点Triggerpoint

不确定性Uncertainty

分配不足的间接成本underabsorbedindirect

costs,underappliedindirectcosts,

underallocatedindirectcosts

不利差异Unfavorablevariance

单位成本Unitcost

未用生产能力Unudcapacity

价值增加成本Value-addedcost

价值链Valuechain

价值工程Valueengineering

变动成本Variablecost

变动成本法Variablecosting

变动间接费用效率差异Variableoverhead

efficiencyvariance

变动间接费用弹性预算差异Variable

overheadflexible-budgetvariance

变动间接费用耗费差异Variableoverhead

spendingvariance

差异Variance

加权平均的分步法Weighted-average

process-costingmethod

在产品存货Work-in-processinventory

在产品Work-in-process