品质成本cost accounting

成本核算的详细说明Cost accounting Detailedexplanation.Cost accounting refers to a branch of accounting and it is used by business organisations for ages. This particular branch of accounting is the best way for every kind of non-profit and profit making organisations to track their costs and the activities for which such costs are incurred by them.Cost accounting uses to deal with the evaluation of the cost of a product or service a company offered. It computes the cost of a product or service by considering every factor contributing to the process of producing such product orservice which include the factor related to manufacturing or production and administrative.Cost accounting system is aimed to help a company’s management to fix up the final price of a product or service it produces and to control the cost associated with the production of such product or service. Moreover, it pinpoints every sort of wastage, defects, and leakages during a company’s manufacturing process as well as its marketing processes.Cost accounting is a highly significant and advantageous companion of traditional financial accounting system. This accounting system involves the establishment of actual cost or standard cost of operations, different types of budgets along with classification, recording, and allocation of business related expenditure.OriginBefore the emergence of industrial revolution, business organisations were small in size and they are characterized by simple exchanges between organizations and individuals. In that period of time, accurate bookkeeping was needed but cost accounting was not so much vital. Over the years businesses become complex due to their distinct operating activities which evoked the need for cost accounting.The industrial revolution age has resulted in the development of large scale organisations and businesses and these organisations were much dynamic and complex than previous. Such dynamic and complex nature of businessesinstigated the invention of a new brand of accounting which is called cost accounting.So the concept of cost accounting originated and evolved due to the industrial revolution to help businessmen to track their business related expenses and costs by keeping a record for the same. Prior to the golden era of industrialization, costs and expenses of a business are categorized as variable costs which include cost of material, labor, overhead and other variable costs.However, at the time when industrialization came into existence, businesses had a number of‘fixed costs’ t hat are not directly associated with the manufacturing or production of products orservices. These fixed costs consist of expenses related to rent, storage costs, depreciation, insurance cost and more. As steel industry, railroads and some other large industries were developed, the understanding of the fixed costs of businesses became vital.Allocation of these fixed costs became significant to the business owners and managers for their business oriented decision making, product development, and pricing. Such increasing importance of understanding fixed costs, allocating the same in an appropriate manner, and considering these cost elements in decision making have originated the concept of modern cost accounting.EvolutionIn today’s world, the business env ironment becomes very dynamic as well as complex. A company must have the ability to navigate the complex business factors that arise from the external business environment as the threat of new entrants, competition, uncertainty, risks, and some other uncontrollable external factors. All these external business environment factors create complexities and difficulties for companies to continue their business operations smoothly and to expand their business.Before the industrial revolution, when the organisations were small in size and scale, the external business environment was not that much complex as it is now. In order to conduct business operation successfully by mitigating all the complex external factors effectively, the modern business organisations require lots ofprocesses and input which invoked the idea of cost accounting to come into existence.Over the times and as per the increasing complexities in business activities, only conventional financial accounting becomes insufficient for effective management of large and medium scale organisations. The need for improving the management system and business activities of large and medium size companies has provoked the evolution of cost accounting system. In the past few decades, this newly evolved branch of accounting has come through rapid growth and evolution in the present business world.A number of new techniques and procedures were developed in order to refine the cost accounting system and to make it most usefulfor companies. The main idea behind the development of cost accounting system was to refuse the backlogs of the conventional accounting system i.e. financial accounting system. Financial accounting is not able to enhance a company’s efficiency and cost control system. Thus, for enhancing operational efficiency of companies, and improving their cost control mechanism cost accounting system developed. With time some scientific methods and standards are formulated to increase the effectiveness and usefulness of cost accounting system.Definition and ObjectivesCost accounting is an accounting process which is for recording all types of costs incurred by a company or organisation for conducting theirbusiness operations in such a way which can assist in improving its management. It is a process of collecting, classifying, recording, analysing, summarising, and then, allocation of costs those areassociated with the operational processes of an organisation, and then developing a set of actions for controlling those costs.It is a method of accounting that aims towards capturing the costs of a company’s production process by assessing the input costs related to each step of the company’s production process and fixed costs like depreciation of tangible assets, amortisation of intangible assets. With the application of cost accounting mechanism, a company become able to measure different types of costs first and then record them individually and after that compare between theinput and output (actual) results to aid its management to measure its financial performance.This particular accounting concept is involved with the determination of costs of production (products), processes, projects, and more for reporting the same in the financial statements of a company with correct amounts. It also involved in assisting a company’s management in its planning and controlling and preparing specific and relevant financial analyses which assist in decision making in the best manner.A vital part of this accounting system involves unit cost of products for reporting the COGS (cost of goods sold) of the manufacturer’s income statement and inventory cost in the balance sheet. Cost accounting uses to assistmanagement to set business plans as well as to control the entire business through preparing budgets for operations, transfer pricing, standard costing, and reporting on variance, etc.It also helps the management in preparing capital budget for the company in relation to business expansion. It includes some special analyses like cost behaviour analysis, CVP (cost-volume-profit) analysis, decisions related to make or buy, final selling prices of products, and more. The root of cost accounting system is found in manufacturing companies though it has extended its arms to service providing companies also.For instance, a bank uses cost accounting for determining the processing cost associated with its customers’ deposits and/or checks, cost ofmaintaining the account, servicing costs related to mortgage loans, processing cost for international or domestic fund transfers and more. This, in turn, provides guidance to the management of the bank in setting the proper price for the various services it provides to the customers or clients.The objectives of the cost accounting system are to ascertain per unit cost of different types of products a manufacturing company uses to manufacture, to provide correct cost analysis of business operations along with different cost elements in relation to the regular operating activities of a business concern. It is also aimed to disclose the sources of production related wastages such as wastage of raw materials, time, and fund.All the production and distribution related wastages from raw material purchase to placing the final product to market are required to be analysed by every manufacturing company and cost accounting system is the best option to do so. Another objective of cost accounting system is to provide requisite data and information to the management of a company as guidance to set the best possible price for the final product.Furthermore, this particular accounting system’s another objective is to ascertain profitability attached to each product and service produced by a company and advise the management regarding the way to maximise such profitability.Advantages of cost accountingThe process of cost accounting led a company to collect and interpret information for determining how it earns and utilizes funds while conducting its regular business operations. This accounting system provides lots of actionable information in comparison to the financial accounting system. The advantages a company uses to get for using cost accounting system are as follows:Advantages of Cost AccountingHelpful in price fixationIn some cases, a company is capable of fixing up the final price for the products it tends to sell in the market as per the cost incurred for producing such products. Here, it becomes difficult to fix a product’s final price properly if proper cost figures are unavailable. If the final price of aproduct is fixed without using proper costing information, then quoted or final price of such product might be too low or high compared to the actual production cost of that product.If the final price of a product stands higher than the production cost then a company losses its customers and of it stands lower than production cost then the company faces loss. Cost accounting system reveals the exact price to be charged from customers that would be profitable for the manufacturing company. Manufacturing companies using cost accounting system used to get accurate information about the costs incurred for manufacturing a product or service they deliver to customers.Detect profitable as well as unprofitable business activitiesThis accounting systemdetects profit generating business activities that are required to be continued by a company to stay profitable in the market. Besides this, it also detects the unprofitable or loss making business activities of a company that is responsible for creating negative pressure on the company’s profitability and helps the management to eliminate such activities.Guide in price reductionIn some situations like slump or depression, it becomes very important for a company to reduce the final price of its products, even below the products’ actual tot al cost. In this situation, properly ascertained costs guide the management of a company to reduce the final price of products to cope up with the situationAdaptable in natureManagers use to appreciate the cost accounting system because it is easy to adapt, and implemented in accordance with the changing needs and demands of a business. Unlike the static financial accounting system, driven by the Financial Accounting Standards Board (FASB), the cost accounting system is only concerned with internal purposes and internal eyes of a company’s management board.Assist in proper planning and decision makingCost accounting system helps the management to set financial budgets, conduct variance analysis both of which are very important for making proper business plans. It facilitates the management by providing them detailed information regarding available labour and machine capacity and in this way it helps insetting proper work plan so that no department remains idle or no one is overworked. It assists in preparing annual financial budget and capital budget which are very significant for proper fund allocation and business expansion. It guides management to make decisions regarding the use of labour and machine for production by indicating the profitability of using both of these of any one of these for productionAssist in controlling expenditureCost accounting is useful for controlling expenditure as it helps to measure every single cost related to production and detects excess expenditure. By indicating the unprofitable business activities this system of accounting helps management to eliminate those actions or modify the same to transform it into profitable actions. Timely detection ofunprofitable activities helps to control overall cost of production from getting increased.Ease labour costs monitoring and controllingLabour costs of a company are easy to monitor as well as control if a company applies cost accounting system. Proper monitoring and controlling of labour costs assist the management to determine productivity and efficiency of a company’s labour force which is important while estimating marginal productivity of each employee. It also helps management to make decision on how to enhance individual labour productivity to increase the overall productivity of a company.Disadvantages of Cost AccountingAlongside the various advantages of cost accounting system there are some disadvantages of using this accounting system. The limitations of cost accounting system are given below:Lack of uniformity: This particular accounting system does not include a uniform process. It often makes different cost accountants to generate separate results from the same data and information. Due to such limitation, the results of cost accounting are used as estimates only.Costly: For small and medium scale business organisations, the application of cost accounting system is costly as it needs a completely separate set up for accounting. For large companies, this accounting system is not hard to implement but it puts negative pressure on their plex: This accounting system is quitecomplex to apply in comparison to financial accounting system as it requires lots of work on the front end, along with some constant adjustments for improvements. Segregation of different types of cost elements by considering their nature is also responsible for making this system complex than other accounting systems.Reliance on experienced and highly-skilled professionals: The application of cost accounting system requires highly-skilled professional accountants and auditors. It creates dependency on the cost accountants heavily and led a company to bear extra cost for hiring cost accountants. After the implementation of cost accounting system, employees required to get extra training as well as must gain the capability to cooperate with the data input sufficiently. Non-cooperation of employees found responsible for rendering ineffective costaccounting system which is otherwise found as a beautifully constructed accounting system.What is cost accounting?Impact of Cost Accounting on a Company’s SuccessCost accounting system helps a company to control its all kind of cost associated with production and marketing of products or services it delivers. Every organisation aims to reduce its operating costs to increase its profitability and cost reduction is one of the main targets to fulfil by the organisations to stay in the market profitably. The more a company becomes able to control its costs the great it becomes able to invest in innovation and modification of products and in other activities such as marketing and business expansion. Theinformation and data provided by cost accounting system include all types of costs associated with manufacturing a product or delivering a service. Such information is utilized by a company’s management while making decisions on pricing, budgeting, product mix, and others to support a company’s operational and financial objectives. Cost accounting significantly helps a company to control its business expenditure. It assists management of a company to set operational and capital budgets which help to make long-term strategic decisions to achieve long-term organisational goals in a successful manner.。

什么是品质成本品质成本是指企业为了保证和提高产品品质而支出的一切费用以及由于产品品质未达到规定的要求而造成的一切损失的总和。

品质成本的内容品质成本主要包括以下几个方面:1.设计品质成本企业为了保证产品设计品质适合用户要求和生产能力所投入的费用,以及设计缺陷所造成的损失.它分为:①设计品质投入:企业在产品研制过程编制可靠性大纲和设计试验规范,培训设计人员和品质、可靠性人员,进行可靠性试验、开展设计评审等活动所支付的费用.这些费用基本上都属于预防成本,企业可以通过有关会议和统计资料获得比较准确的资料.②设计缺陷损失:由于设计方案存在修改设计或重新设计,从而导致设计、试验费用的无效增加;由于设计方案中选择的技术标准、原材料、零部件不适当,规定的品质不合理,从而导致采购、加工、检验费用的无效增加;设计缺陷导致企业在生产售后服务中的各种品质损失和用用户的品质损失.这些损失费用的少部分比较明显,绝大部分比较隐含,可能表现为以正常的成本费用掩藏起来,也可能表现为其他原因导致的品质成本专案.2.采购品质成本为了促使和鉴定采购件达到合同规定的品质要求所支付的费用,以及采购件未达到品质要求给需方造成的损失.它分为三个部分:①采购预防成本:评价供应商的品质保证能力,提出采购件的品质要求,帮助供应商改进产品品质和完善品质体系等活动所发生的费用.②采购鉴定成本:对采购进行检验鉴定所发生的费用,这种检验活动包括货源地核对和进厂检验.③采购损失成本:由于对采购件未达到合同规定的品质要求给顾客所造成的而供应商又能给予补偿的损失.3.边际品质成本品质成本对产品品质特性最小单位变化的变动成本.包括:①边际品质投入:当产品品质处于某一水平时,产品品质特性最小单位的变化所发生的品质投入的变化量.②边际品质损失:当产品品质特性处于某一水平时,产品品质特性最小单位的变化所导致的品质损失的变化量.4.用户品质成本用户为了获得品质满意的产品并使其有效的发挥功能所支付的费用,以及产品品质不能满足用户要求给用户造成的损失.它分为:①用户品质投入:用户了解产品品质特性或特征及生产、经销企业的生产、经营情况,进行产品验收,学习产品的使用和维护,办理产品品质、安全保险等方面所发生费用.②用户品质损失:指由于产品品质不适合用户要求,给用户造成的损失,它主要包括用户对品质不良产品进行附加的检查、修理、退换所支付的而未能得到补偿的的费用;用户使用品质不良的产品额外增加的人工费用、材料费、动力费;产品出现品质故障给用户造成的产量损失和信誉损失;用户处理产品造成公害的费用.5.社会品质成本社会品质成本是指国家品质监督机构、环境保护机构、用户权益保护组织等在鉴别和促使改进产品品质从而维护和国家利益、保护环境等方面所投入的费用,以及产品品质不良造成公害给社会带来的经济损失.6.全寿命品质成本全寿命品质成本是指产品从市场调研、研制、生产、使用直到报废、销毁的全过程中,炒了对其实现全寿命品质控制所投入的费用,以及产品品质不良给有关方面造成的损失.全寿命品质成本的核算和分析不是以企业为物件,而是以产品为物件,它包括供应商、研制单位、企业业、用户和第三方等与产品有关各方的品质成本,其中主要是研制单位、生产企业和直接用户的品质成本.7.作业品质成本作业品质成本是指企业为了促使全体人员始终做好本职作业所支付的费用,以及作业差错所造成的损失.作业品质成本核算与分析析物件不是产品,而是作业.品质成本的类型1、预防成本其具体项目有：品质管理活动费、品质评审和审核费、品质培训费、品质改进费、品质奖励费等。

工业工程常用术语1、允收质量水准：AQL (Acceptable Quality Level)允收品质水准是顾客与供应商之间的交易运作模式。

容许供应商在协议允收的条件下，交付某一限定比率的不良品。

2、问五次为什么：Ask why five times一个发掘问题真正原因的常识原则。

3、查核现场：Check Gembutsu当欲探寻问题的根源时，对现场实地有形的物体加以调查。

4、符合性：Conformance有以表示产品或服务，能达到相关规格，合约或规则，所要求的一个确定指示和评定。

5、管制图：Control Chart为一个具有上下管制界线的图。

在其图上，会绘有一系列的样本或样本组统计量的测定值。

此图通常绘有一条中心线，用以侦测所绘之测定值，有否趋向之一条管制线。

6、成本：Cost在QCD 的范畴，成本通常是指成本管理。

而成本管理涉及到对各种资源的适度管理，以及消除所有类别的浪费，在此种方式下，会降低总成本。

7、跨部门（功能）管理：Cross Function-Management为达成QCD,而进行的跨越部门的活动。

8、周期时间：Cycle Time作业员完成加工一个产品所需要的实际耗用时间（产距时间takt time ）。

9、交期：Delivery在QCD 范畴内，指交货的数量和时间，皆要符合顾客要求。

10、不接受，不制造，不流出：Don ’t get it ,Don’t make it ,Don’t send it在现场里提出的一个常识性口号。

在任何一个QCD 计划中，应将品质最优的概念予以实践出来。

理应：不要从上制程接受不良品，不要在自己的制程制造不良品，以及一旦有不良品制造出来，不要流入下制程。

11、失效树分析：FAT (Failure Tree Analysis )借着确定因果关系，以及利用树关图，来认定问题的机率。

失效树分析是用来分析及事先避免任何安全性和可靠度上的问题。

12、流线生产：Flow Production及时制生产模式的支柱之一，在流线生产中，机器是按照加工顺序排列。

制造成本核算表制造成本核算表（Manufacturing Cost Accounting Sheet）是指在企业制造过程中，按照规定的方式计算并记录各项制造成本的明细，以便于管理部门进行成本控制和分析的一种报表。

此报表包括原材料、直接人工、间接人工、制造费用等制造成本的成本项目。

制造成本核算表是企业管理中非常重要的一项工作，除了可以评估企业产品成本之外，还能够协助企业管理者制定合理的销售价格，优化生产过程，改善生产效率，提高企业的盈利能力。

因此，对于制造公司来说，制造成本核算表的正确制作和使用至关重要。

制造成本核算表主要包括以下几个方面：原材料成本原材料成本是指通过加工制造产品所需的原材料支出。

原材料成本包括直接材料和间接材料两种，直接材料是指可以直接加工制造产品的材料，例如，钢材、木材、油漆等，而间接材料则包括用于生产的工具、燃料、办公耗材等费用。

在制造成本核算表中，直接材料和间接材料分别列出来，以便管理部门清楚了解各项原材料支出。

直接人工成本直接人工成本是指直接从事制造产品的人员所产生的费用。

直接人工包括工人的工资、加班费等，也包括生产现场管理人员、技术人员、工程师等的薪资。

直接人工的成本可根据生产工序和制造部门分项核算，以便更加精确地掌握企业的成本情况。

间接人工成本间接人工成本是指从事制造产品的间接人员所产生的费用，例如工厂领导人员、设备维护及修理人员、清洁工人等。

这些人员是在生产过程中发挥重要作用的，而这部分人力资源的成本基本上是固定的。

制造成本核算表中，间接人工成本也需要列出来，使企业能够清楚了解所需费用的情况。

制造费用制造费用包含许多方面，例如：租金、水电费、生产工具的摊销、零件设备的维修、图纸制作费用等。

由于这些成本往往比较复杂，有时难以准确核算，因此，制造成本核算表中，制造费用通常列在最后，以便更好地进行汇总和分析。

制造成本核算表的制作需要精细的管理技术和专业的财务知识。

因此，在制造公司中实行成本核算的管理程序可以有效地帮助企业控制成本、提高效益、优化产能和降低生产成本。

精心整理品质成本一、概述从常理上，及一般的状况，我们大概可以了解到一个事实─如果品质做得好，那麽就要付出较多的管制成本，包括自买原料时买好的，进厂时1.A.B.报废)。

─外部失败成本：产品或服务在运交客户後，因未能达成要求之品质所招致之一切成本损失(诸如，产品服务、保证与退货、直接成本与折让，产品回收成本、责任成本)。

2.外部保证品质成本：外部保证品质成本，系指当客户要客观之证据时，所作有关之示范及证明而发生之一切成本，包括特别以追加之品质保证约定、程序、数据、示范试验及评监等(例如，由认可之独立试验单位进行特定之安全特性试验之成本)。

所以其可以归纳如下：三、品质和成本之关系：一般而言，在做品质和成本之考量我们可以从设计品质和设计成本、制造品质与制造成本之关系先行做讨论，而後再谈到其余的品质成本。

1.设计品质与成本之关系一般而言，我们都有一个常识可以了解到，我们可以设计一一个产品的好坏除了在设计时要设计好之外，相对的在制造时亦是要做好才可以，你想想看，如果设计的品质很好，但在生产线控制不好，造成不良率高升，报废品、重修品增多，如此之下除了品质不佳外，亦要增加很多的人力成本、重修成本、报废成本等的不良损失，而如何的去加以降低，自然是予以增加管制，不好，就是完全出货，如此之下，几乎是可以不用品质成本的。

何谓品质成本就是为控制产品能维持在一定的品质水准状况之下所支付的各项成本，以及因为不能达到此项品质水准而造成的各项损失成本总合而言，即ISO9004中所提到的各项品质成本，再予以详述如下：A.检测(监定)成本：评估自原料、半制品、成品等品质状况的各项成本。

主要包括如下：●进料、制程、成品及出货等之各项之检验费用。

●Burn-in：为了避免产品早期之失效，评估供应商品质之成本。

●制程管制：由於管制及监视制程以提昇产品品质所发生之成本，例如使用管制图。

C.内部失败成本：产品交运顾客之前所发现之缺点，而予以处理所需花费之成本。

成本会计用英语怎么说成本会计的英语说法1：cost accounting成本会计的英语说法2：costing accountant成本会计相关英语表达：成本会计师 cost accountant制造成本会计 manufacturing account标准项目成本会计 standard project cost accounting成本会计制度 cost accounting system成本会计系统 cost accounting system成本会计学习 cost accounting learning成本会计的英语例句：1. cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.成本会计系统通过使用永续盘存制定期提供产品的单位成本.2. experience in auditing, cost accounting and taxation is necessary.须有审计、成本会计和税务方面的经验.3. this is the current cost of a new accounting requirements.这对现行的成本会计提出了新的要求.4. cost accounting analyzes a business's costs to help managers control expenses.成本会计分析企业的成本以帮助经理控制开支.5. on that score the old system of historic - cost accounting was worse.基于以上那点,那么传统的历史成本会计模式更糟糕.6. owing to this , the part includes source document designing, account book designing, cost report designing.根据作业成本会计的特点, 账表体系主要有凭证设计、账簿设置和报表体系.7. occupational experience experience in auditing, cost accounting and taxation.有审计、成本会计和税务方面的经验.8. chapter five emphasizes on the applicability of abc accounting in our country.第五部分着重于作业成本会计在我国的适用性探讨.9. cost accounting for the selection, development is based on economic concerns.成本会计的产生、发展正是基于对经济效益的关注.10. summary : accounting cost accounting is a relatively independent branches.成本会计是会计学相对独立的一个分支学科.11. explain the nature and purpose of cost accounting.解释成本会计的性质和目的.12. b .1.5 is a cost accounting method in use?采用了成本会计方法吗 ?13. explain, apply and evaluate cost accounting techniques.解释, 运用和评估成本会计的技能.14. b : what is job - order cost accounting?学生 b: 什么是分批生产成本会计?15. active model for developing xjcw accounting management system.关于建立交通运输重置成本会计的构想.。

品质管理成本简介前言品质”对消费者来说，是指他所购之产品之外观、尺码、效能、寿命、不良率、包装等问题。

可是“品质”在制造商来说就比较广泛，不单是指物料、半成品及最后制成品所具有理想的状态。

还有一项最重要的考虑因素，就是制造成本。

明显的，制造商是以盈利为目标，故此制造商只能在不亏本的情况下，使产品的品质符合消费者的要求。

品质成本包括企业内各部门的活动，例如采购、制造、设计、服务等等。

有些成本是可以辨别的，这些成本包括检查、测量及品质管制人员的薪酬。

但是有些成本却很难辨别和作分配，这些成本包括废料、再造等等。

其他成本像顾客的不满和企业的声誉受损就更难量度品质成本是一种很重要的管理工具，因为：1.它为评估品质管制系统之有效性提供了方法；2.它可作为衡量制程是否符合产品总要求的工具之一；3.它可帮助决定生产过程中之困难所在以及行动之次序；4.它为决定各种品质管制活动之适中量提供了方法；5.它亦可作为制订产品价格和职级薪酬的资料。

将注意力集中于生产高品质商品是不足够的，必须掌握每一级品质的成本，做到在长期的品质管制影响下，为企业带来理想利润。

此乃品质管制之最终目标。

一、直接品质成本直接品质成本可分为四类。

1）预防；2）评估：3）公司以内之失效；4）公司以外之失效。

1)预防成本：这类成本包括参与设计、执行与维持品质系统的员工薪酬。

预防成本可以说是在制造产品之前的一个投资测定。

这些成本可使企业确定在经济水平上能够遵照品质要求作生产预防成本还可以再分类如下：1.品质工程（Quality Engineering）：这类成本包括总品质计划、检查计划、数据系统之建立以及执行、维持及Audit品质管制系统之各种活动之费用。

2.仪器的设计及设立（Design and Development of Equipment）：这类成本是指参与测定性计划员工的报酬和品质管制的仪器价格等。

3.品质训练（Quality Training）：这类成本包括制定、实行、营运和维持传统训练计划之费用。

wharfageforeign trade 国际贸易值 value of批发价wholesale p rice目的港portofinternational trade 普遍优惠制 懈風 进口许口证(International) Marketprice inportlicence最惠国待遇 most-favored nationtreatment-MFNT篠飾曙誌弟总FOB 书曽刖雒rd出口信贷 export credit 总值 total value卸货费出口津贴 export subsidylanding chargesdumping金额amount关税1 o + cm o外汇倾销 dutyexchange dumping优惠关税 special preferences 净价 net priceduty印花税c;tamn保税仓库 bonded warehouse贸易顺差 favorable balance of trade 含佣价priceportduecommission 港口税贸易逆差 unfavorable balance of回佣 return commission装运港trade 进口配额制import quotas 自由贸易shipment区 free trade zone 对外贸易值 value of折扣d i cnonnl" all CUFU n c adischarge卸货港port价格条件exp 。

啜采驱费价 and f 霸琳格forward price（离岸加运费价）C&F-cost 价格术语 trade term (price term)运 费freighty 态如富费、保险费价) ”口 〜…+ (时优2 .current price CIF-cost, inslS'ance and freignt prevailingprice交货条件银行英语:destinationgeneralized system of preferences-GSP分三个月，每月平均装运in three equalmonthly shipments立艮卩装运 immediate shipmentsvoyage charter;装运期限 定期租船time charter收到信用证后30天内装运shipmentswithin30 days after receipt of L/C收货人 consignee regular shipping liner 驳船允许分批装船partial shipment notallowed partial ship merit not permittedp artial ship merit not unacce ptable—月底装船 shipment not later thanJan.31st. 或 shipment on or before Jan. 31st.immediately 参考价 reference price 习惯交货delivery轮船steamship (缩写分三个月装运 in three monthly shipments 舱位 shipping space 油轮 tanker交易磋商、 合同签订报关 clearance of goodscargo receipt陆运收据订单 indent booking 提货 to take delivery of goods 电复 cable reply 空运提单airway bill 正本提单originalB\L递盘 bid; bidding 订货；订购book;选择港（任意港）optional port还盘 counter offer 选港费 optional charges发实盘offer firminquiry ：enquiry实盘 firm offer 递实盘bid firm选港费由买方负担optional charges to be borneby the Buyers 或 optional charges for Buyers account父易磋 商、合 同签订发盘（发价）offer—月 份装船 shipment during JanuaryJanuary shipment指示性价格 price indication 速复 reply一 / 二月份装船 shipment duringJan./Feb. 或 Jan. /Feb. shipment做法 usual practice交易磋商 business negotiation在. during in （时间）分两批装船shipmenttwo lots 在. （时间）平均分两批装船shipment two装运、装 船 charteredshipment 租船 charter (the交货时间 time of delivery定程租船 time of shipment 艮卩期装运 prompt shipments 托运人（一般指出口商）shipper, consignor班轮lighter不受约束without engagement 补偿贸易compensation trade业务洽谈business discussion （又叫2往返贸易）counter trade限 ** 复subject to reply ** 来料加工processing on giving materials限 * * 复到subject to reply reachinghere来料装配assembling on provided parts有效期限time of validity有效至 **: valid till **购货合同purchase contract 销售合同sales contract购货确认书Purchase confirmation销售确认书sales confirmation一般交易条件conditionsgeneral terms and 以未售出为准subject to prior sale独家经营独家经营agreement/ 专营权exclusive right/包销/代理协议exclusivity独家代理exclusive agency：sole agency： sole agent;exclusive agent品质qualitysample品质条件原样original需经卖方确认confirmation subject to sellers规格复样specifications sample duplicate需经我方最后确认subject to our final confirmation说明descriptioncountersampie对等样品贸易方式标准standard typereference sampie参考样品INT （拍卖auction）寄售consignment商品目录catalogue sampie封样sealed招标invitation of tender 宣传小册Pamphlet公差tolerance投标submission of tender—般代理人agent总代理人general agent货号article No.assortment花色（搭配）代理协议agency agreement样品sample 5%minus增减5% plus（或抵偿贸易）累计佣金accumulative commission 代表性样品representative sample大路货（良好平均品fair averageI毛、CH Q 1 1 +revaluation索赔claim罚金条款penalty arbitration不K T抗力force Ma ipiirptribunal 商检仲裁争议disputes仲裁仲裁庭arhi tral产地证明书certificate of origin品质检验证书inspection cert辻icate of quanlity重量检验证书inspection cert辻icate of weight (quantity)** 商品检验局**commodity inspection bureau (*. C. I. B)品质、重量检验证inspection 书数量条件个数number weight 净重net容积capacity 毛作净gross for net体积volume皮重毛重gross weight溢短装条款more or less clause外汇foreign exchange法定贬值汇率rate of exchange 浮动汇率floatingratehardsoftgold国际收支currency直接标价currency间接标价standard买入汇率inflation卖出汇率fixed ratebalance of paymentsdirect quotationindirect quotationbuying rateselling rate金本位制度gold 点gold points铸币平价mint parmoney system国际货币基金■.A 1黄金外汇储备gold andreserve汇率波动的官定上下限lower limits of fluctuation银行交易硕通货软通货金平价通货膨胀定汇率黄金输送纸币制度papermonetary-PimHforeign exchangeofficial upper andbank book/pass book 存折open an account 开户earn interest赚取利息savings account储蓄存款帐户current account活期存款帐户deposit account 定期存款帐户 Accounting system 会计系统 annual interest rate 年利率Accounting equation 会计等式 monthly savings account 按月计息帐户 All Risks 一切险daily interest account 按天计息帐户 instantaccount 速成户头 service charge 月艮务 费/手续费signature card 签名卡 draw/withdraw 提款 order check/cheque 记名支 票 rubber check/cheque 空头支票 blank check/cheque 空白 支票 exchange rate 汇率 denomination=face value 面额 four in hundred 四张一百元面额 give the money in fives/tens 换成五元或十元面额 bill 钞票change 零钱cash 现金 password/code 密码 amount in figures 小写金额 amount in words 大写金额 credit card 信用卡 the balance of your bankaccount 帐户余额 traveler ' s check/chque 旅行支票 coin 硕币 penny 便士 nickel (美、加1)的五分硕币 dime (美、加1)的十分硕币unit 货币单位 value/worth面值 ounce 盎司 1/16 磅 commercial/merchant bank 商业银行 full refund 全额偿还 extension 延期overdraw/overdraft 透支rebate 回扣payday 发薪日pay slip/envelop 薪水单 mortgage 抵押 expense account 公款支付帐户 a princely sum (an excessive amount) 巨款apply for/grant a loan 申请/批准贷款 debt 债务 collateral 担保物 fill out/in 填写chquebook/checkbook 支票簿 lo^n 贷款 joint account联名帐户by installment 分期付款 cashier 收银员teller 银行职员statement 对 帐单 money order 汇票 accountant 会计 A. T. M 自动取款机American Accounting Association 美国会计 协会American Institute of CPAs 美国注册会计 师协会Articulation 勾稽关系 Assets 资产 Audit 审计 bad account 坏帐 Balance sheet 资产负债表 bear market 熊市 blank endorsed 空白背书 Bookkeepking 簿记 bull market 牛市 Business entity 企业个体 Capital stock 股本 cargo receipt 承运货物收据 Cash flow prospects 现金流量预测 catalogue 商品目录MO) money in circulation 流通中的现金Certificate in Internal Auditing 内部审 计证书Ml) narrow money 狭义货币M2) broad money 广义货币 Certificate in Management Accounting 管 理会计证书a minimum living standard system 最低生 活保障Account 帐户 China Securities Regulatory Commission 中 国证Financial activities 筹资活动佣金consignee 收货人Corporation 公司Cost accounting 成本会计 cost andforeign exchange reservers 外汇储备交货 Disclosure 批露 dividend ， bonusgenetically — modified products 基因改良产品stock 股息，红利downturn 低迷时期Going-concern assumption 持续经营假设China's "Big Four" commercial banks 中国Financial accounting 财务会计四大商业银行Financial Accounting务会计准则委员会Standards Board 财close-ended fund 封闭式基金 commissionFinancial forecast 财务预测Financial statement 财务扌艮表freightCFR成本加运费价格cost insurance 费and freightCIF 成本加运保futures market 期货市场Cost principie成本原则Generally accepted accounting principies公认会计原则Creditor 债权人 cut a melon 分红 dead account 呆帐 Deflation 通货紧缩 deliveryGeneral-purpose inFORMation 通用目的信 息endorsed 背书 enforce stockholding system实行股份制Government Accounting Office govern 会计 办公室Expenses 费用 export department 出口部 Hook Damage 钩损险 External users 外部使用者 F. P. A. (Freeimport department 进口部 Income statement 损益表from Particular Average)F. W. R. D. (Fresh Water Rain Damage)淡水雨 淋险income tax 所得税 indicative price 参考价格face value 面值Inflation 通货膨涨fees —for — tax reFORM 费改税Institute of Internal Auditors 内部审计 师协会Institute of Management Accountants 管理 会计师协会press conference 记者招待会publicly owned economy 公有经济reduce state* s stake in listed companies国有股减持nationalize ； nationalization 国有化Negative cash flow 负现金流量贸易管制restraint of tradeRetained earning 留存利润Revenue 收入 Risk of Tnfprmi xtnrp杂、玷污险order 订货Inquiry 询盘Ownerequity 所有者权益non-perFORMing loan 不 良贷款 non-work income 非劳动收入notify 被通知人Return of investment Return on investment投资回报 投资报酬open-ended fund 开放式基金Risk of Leakage 渗漏险 Operatingactivities 经营活 动Risk of odor 串味险partial shipment 分扌比装运 Partnership 合伙企业Positive cash flow 正现金流量Integrity 整合性Internal auditing 内部审计price list 价目表Internal control structure 内部控制结构 privatize ； privatization 私有化 Internal Revenue Service 国内收入署 proactive fiscal measures 积极的财政政Internal users 内部使用者 Investing activities 投资活动 premote independent decision — making by state — owned enter prises 提咼企业 自主权knowledge-based economy 知识经济 labour-intensive economy劳动密集型 经济public relations department 公关部 Liabilities 负债 Management accounting 管理会计 recession 衰退时期marine bills of lading 海运提单 rectify the marketnational bonds 国债and Contamination 混Risk of Rust 锈蚀险outstanding of deposits 存款余额sales terms and销售条conditions件 、基Securities and Exchange Commission 证券 交易委员会the first majority 第~、大 shareholder股to become the majority shareholder/ro take acontrolling stake 控股shareholding system ： joint-stock system 股 份制 value-added tax 增值税 shipping order 托运单W. A./W. P. A(With Average or WithParticular Average)水渍险to exp and domestic demand 扩大内需Shortage Risk 短缺险 Sole proprietorship 独资企业 War Risk 战争险Solvency 清偿能力 Window dressing 门面粉饰 year-on-year 与specification 规格去年同期数字相比的bull market:牛市, Stable-dollar assumption 稳定货币假设多头市场bear market :熊市，空头市场state stock reduction 国有股减持股息，红利dividend or bonus stock 国民Statement of cash flow 现金流量表生产总值GNP (Gross NationalStatement of financial position 财务状况表Product)steady monetary policies 稳健的货币政策人均国民生产总值per capita GNP产值Stockholders 股东Stockholders* equity 股东权益out put value 鼓励give incentive to 投入streghten the government* s macro - regulatory functions 加强govern 宏观调控作用input宏观控制exercise macro-control优化经济Strikes Risk 罢工险纟吉构optimize the economic T・P・N・D・(Theft, Pilferage & Non-delivery)偷窃提货不着险structure输入活力bring vigor into Tax accounting 税务会计technology-intensive economy 技术密集型经济the Dow Jones industrial average 道琼斯工业平均指数the Hang Seng index 怛生指数thin trade交易薄弱改善经济环境improve economicenvironment营业发达的公司going concerns 整顿经济秩序rectify economic order被兼并或挤掉annexed or forced out ofbusiness善于接受的receptive 非公有成分non-publie sectors增额、增值、增长increment 主要成分dominant sector发展过快excessive growth抽样调查data from the sample survey 全体会议plenary session解放生产力liberate/unshackle/release theproductive forces扣除物价上涨部分price increase are deducted (excluded)实际增长率actual growth rate实在的tangible引入歧途lead one to a blind alley 国际收支international balance ofpayments举扌昔move流通制度circulation system实事求是seek truth from facts总工资total wages弓丨进、输入importation分配形式FORMS of distribution和平演变peaceful evolution 试一' 卜风险资金risk fundshave a go （at sth.）精华、精粹、实质quintessence家庭联产责任承包制family管理不善poor managementcontract resporisibility system—个中心、两个基本点one central task and two basic points搞活企业invigorate enter prises 商品经济commodity economy基石cornerstone以经济建设为中心，坚持四项基本原则（1）社会主义道路（2）党的领导（3）人民民主专政（4）马列主义\*\*\*思想、坚持改革开放零售retail发电量electric energy preduction 有色金属nonfeiTOUs metalsthe central task refers to economic construction and two basic points are the four cardinal principies - adherence to the socialist road, to Communist Party leadership, to the people's democratic dictatorship and to Marxism-Leninism and Mao Zedong Thought - and persisting in reFORM and 使负担be saddled with有效地控制通货膨胀effectively control inflation人均收入per capita income改革是〃社会主义制度的自我完善和自我发展ReFORM is "the self-perfection and self- development of the socialist system*"我们辨别的标准是看这样做是否有利于发 展 社会主义的生产力，是否有利于增强社会主 义国家的综合国力，是否有利于提高人民的生 活水平。

成本会计中英文术语非正常毁损Abnormal spoilage 生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing 作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs 拟构成本Artificial costs注意力导向Attention directing 自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems 标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram 财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method 遵循质量Conformance quality 常数Constant固定毛利率NRV 法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base 成本归集Cost assignment成本一收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured 成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory 直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance 直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs 发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ) 经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs 有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models 产成品存货Finished goods inventory 先进先出分步法First-in, first-out (FIFO) process-costing method 固定成本Fixed cost 固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage 增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system 空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product 内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs 存货管理Inventory management 投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system 联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing 改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting 生命周期成本法Life-cycle costing 业务管理Line management线形成本函数Linear cost function 线性规划Linear programming 主产品Main product自产/夕卜购决策Make-or-buy decisions 管理会计Management accounting 例外管理Management by exception 管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance 全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record 商业类企业Merchandising-sector companies 混合成本Mixed cost, semivariable cost 道德风险Moral hazard 动机Motivation多重共线性Multicollinearity 多变量回归Multiple regression 净利润Net income净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method 名义回报率Nominal rate of return 非线性成本函数Nonlinear cost function 非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing 正常毁损Normal spoilage 目标函数Objective function 准时表现On-time performance 一次性特殊订单One-time-only special order 经营预算Operating budget 营业部门Operating department 营业利润Operating income 经营杠杆Operating leverage 经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital 采购订单成本Ordering costs 组织架构Organization structure 结果Outcomes产出单位成本Output unit-level costs 外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs 加班奖金Overtime premium 帕累托图Pareto Diagram 局部生产力Partial productivity 回收期法Payback method 最大负荷定价Peak-load pricing 完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method 计划Planning现实的生产能力Practical capacity 掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component 主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization 产品差异化Product differentiation 产品生命周期Product life cycle 产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV 图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system 回归分析Regression analysis相关成本Relevant costs相关范围Relevant range 相关收入Relevant revenues 再订购点Reorder point要求的回报率Required rate of return 研发Research and development 剩余收益Residual income剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center 投资报酬率Return on investment 收入分配Revenue allocation 收入中心Revenue center 收入动因Revenue driver 收入对象Revenue object 收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient 原始凭证Source document 设定分析Specification analysis 分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input 标准价格Standard price 静态预算Static budget静态预算差异Static budget variance 阶梯式成本函数Step cost function 脱销成本Stockout costs战略成本管理Strategic cost management 战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment 理论生产能力Theoretical capacity 约束理论Theory of constraints 物料贡献Throughput contribution 时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance 单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory 在产品Work-in-process。

常见成本管理英语词汇成本管理是企业管理中的重要环节，以下是一些常见的成本管理相关的英语词汇。

1. Cost (成本)- Direct costs（直接成本）- Indirect costs（间接成本）- Fixed costs（固定成本）- Variable costs（变动成本）- Overhead costs（间接费用）- Operating costs（营运成本）2. Budget (预算)- Budget planning（预算编制）- Budget control（预算控制）- Budget variance（预算偏差）- Budget analysis（预算分析）- Budget performance（预算执行情况）3. Cost allocation (成本分摊)- Cost driver（成本驱动因素）- Cost pool（成本池）- Allocation base（分摊基数）- Activity-based costing（活动成本核算）4. Cost accounting (成本会计)- Cost center（成本中心）- Cost object（成本对象）- Job costing（作业成本核算）- Process costing（过程成本核算）- Standard costing（标准成本核算）5. Cost management techniques (成本管理技术)- Value chain analysis（价值链分析）- Cost-volume-profit analysis（成本-销售额-利润分析）- Break-even analysis（盈亏平衡分析）- Target costing（目标成本法）- Activity-based management（活动成本管理）6. Cost reduction (成本降低)- Cost optimization（成本优化）- Cost-saving measures（成本节约措施）- Cost-cutting strategies（成本削减策略）以上是关于常见成本管理的一些英语词汇，希望对您有所帮助。

词汇表本词汇表的多数术语在教材中已经作了解释。

教材中没有解释的某些词汇也包括在本词汇表中，因为年报中经常出现这些词汇。

AAccelerated Cost Recovery System (ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。

请参见修正的加速成本回收制。

accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。

account（账户）：用于归类和概括交易的记录工具。

account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。

accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。

accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。

accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。

accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。

accounting equation（会计方程式）：资产＝负债＋所有者权益。

accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。

accounting period（会计期间）：与会计报告相关的时间。

accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。

Accounting Principles Board (APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。

Accounting Research Bulletins (ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。

完全成本做业流程Cost accounting is an essential tool for businesses to understand the true cost of their products or services. It involves tracking all expenses associated with production, including direct materials, labor, and overhead costs. By calculating the total cost of production, companies can make informed decisions about pricing, resource allocation, and profitability.成本会计是企业了解其产品或服务的真实成本的重要工具。

它涉及跟踪与生产相关的所有费用，包括直接材料、人工和间接费用。

通过计算生产的总成本，公司可以就定价、资源分配和盈利能力做出明智决策。

One of the key concepts in cost accounting is the concept of full costing, also known as absorption costing. This approach allocates all costs – both variable and fixed – to products based on their production volume. By spreading fixed costs across all units produced, full costing provides a more accurate picture of the true cost of each product.成本会计的一个关键概念是全成本，也称为吸收成本法。