成本会计英文术语第一篇：成本会计英文术语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－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Denominatorlevel 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/外购决策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 costs PV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T arget 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T otal factor productivity(TFP)全部间接费用差异T otal-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第二篇：药剂学英文术语生物药剂学英文汉译英要求Biopharmaceutics生物药剂学 Absorption吸收Distribution分布Metabolism代谢Excretion排泄Transport转运Disposition处置Elimination消除Transcellular pathway细胞通道转运 Paracellular pathway细胞旁路通道转运 Passive transport被动转运 Pore transport膜孔转运Carrier-mediated transport载体媒介转运 Facilitated diffusion 易化扩散、促进扩散 Active transport主动转运Membrane mobile transport膜动转运Pinocytosis胞饮作用Phagocytosis吞噬作用First pass effect首过效应pH-partition hypothesis pH-分配假说 Dissolution溶出Parenteral drug delivery注射给药Oral cavity mucosa drug delivery口腔粘膜给药Transdermal drug delivery皮肤给药Nasal mucosa drug delivery鼻粘膜给药Pulmonary drug delivery肺部给药 Rectal drug delivery直肠给药Ophthalmic drug delivery眼部给药 Distribution分布Accumulation蓄积Apparent volume of distribution表观分布容积Metabolize, metabolism代谢Biotransformation生物转化Inhibition酶抑制作用Inhibitor酶抑制剂Induction酶诱导作用Inducer酶诱导剂英译汉要求Membrane transport膜转运Fluid mosaic model生物膜液态镶嵌模型Extrinsic proteins外在蛋白Intrinsic proteins内在蛋白Fluidity流动性Asymmetry不对称性Semipermeability半透性P-glycoprotein P糖蛋白Vesicle小泡Endocytosis入胞作用Exocytosis出胞作用Kerckring环状褶壁Villi绒毛Epithelium cell上皮细胞Microvilli微绒毛Apical membrane顶侧膜Brush border membrane刷状缘膜Basal membrane基底膜Lateral membrane侧细胞膜Tight junction紧密结合Solvent drag effect溶媒牵引效应Gastric emptying rate胃空速率Liver first pass effect肝首过效应Lymphatic circulation淋巴循环Ionization解离度Lipophilicity脂溶性Dissolution rate溶出速率Molecular weight分子量Oil-water partition coefficient油水分配系数Sink condition漏槽条件Critical particle size, CPS临界粒径Polymorphism多晶型Absorption number, An吸收指数Dose number, Do剂量指数Dissolution number, Dn溶出指数Permeation enhancer透过促进剂或Absorption enhancer吸收促进剂Solid dispersion tech固体分散技术Dispersible tablet分散片Effervescent tablet泡腾片Sustained-release preparation缓释制剂Controlled-release preparation控释制剂Stability稳定性Day/night rhythm昼夜节律Site-specific drug delivery system定位释药系统Oral delayed-release preparation口服迟释制剂Stomach-specific preparation口服胃滞留制剂Floating漂浮型Swelling膨胀型Sticking粘附型Intestine-specific preparation小肠迟释制剂Oral colon-specific drug delivery system, OCDDS口服结肠定位给药系统 In vitro experimental model离体实验模型Tissue flux chambers组织流动室法Mucosa粘膜Secosa浆膜Everted gut sac外翻肠囊法Everted rings外翻环法In situ experimental model原位实验模型Intestine perfusion method肠道灌流法In vivo experimental model体内法Intravenous injection静脉注射Intramuscular injection肌内注射Hypodermic injection皮下注射Intradermic injection皮内注射Solid particle precipitation固体粒子析出Masticatory mucosa咀嚼粘膜Lining mucosa内衬粘膜Specialized mucosa特性粘膜Buccal mucosa颊粘膜Sublingual mucosa舌下粘膜Transdermal drug delivery system, TDDS/Transdermal therapeutic system经皮给药系统Physiologic factors生理因素Iontophoresis离子导入技术Cilia movement纤毛运动Surfactant表面活性剂Eyelid眼睑Eye adjunct眼附属器Cornea角膜Drug-protein binding药物-蛋白结合Albumin白蛋白Alpha acid glycoprotein, AAG α1-酸性糖蛋白Lipoprotein脂蛋白Binding constant结合常数Blood-brain barrier血-脑脊液屏障Inter-membrane transfer膜间转运Contact release接触释放Adsorption吸附Fusion融合Endocytosis内吞Pinocytosis胞饮Long-circulating DDS长循环微粒给药系统Target drug delivery system靶向给药系统Intracellular target of biomacromolecule生物技术药物的细胞内靶向Liver microsome enzymes微粒体药物代谢酶系Live microsome mixed function monooxygenase肝微粒体混合功能氧化酶或单加氧酶Glucuronyl transferase葡萄糖醛酸转移酶The first phase reaction第一相反应Combination reaction结合反应Optical isomerism光学异构Cortex皮质Medulla髓质Nephron肾单位Glomerular filtration肾小球滤过Active tubular secretion肾小管分泌Tubular reabsorption肾小管重吸收Inulin菊粉Biliary excretion胆汁排泄Renal clearance肾清除率Enterohepatic cycle肠肝循环Compartment model隔室模型Single compartment mode一室模型Two compartment model二室模型Multicompartment model多室模型First order processes一级速度过程Zero order processes零级速度过程Nonlinear processes非线性速度过程Pharmacokinetics, PK药物动力学Population pharmacokinetics, PPK群体药物动力学Clinical pharmacokinetics临床药物动力学Therapeutic drug monitoring, TDM治疗药物监测Chronopharmacokinetics时辰药物动力学Physiological pharmacokinetic model生理药物动力学模型Biological half life生物半衰期Sigma-minus method亏量法，又称总和-减量法Steady-state drug concentration稳态血药浓度Loading dose负荷剂量Lag time滞后时间Extravascular delivery血管外给药Plateau level坪浓度Fluctuation percentage, FI波动百分数Degree of fluctuation, DF波动度Product inhibition产物抑制Plasma drug concentration change percentage血药浓度变化率 Capacity-limited process容量限制过程Design of dosage regimen临床给药方案设计Individualization of drug dosage regimes给药方案个体化Bioavailability生物利用度Extent of bioavailability, EBA生物利用程度Rate of bioavailability, RBA生物利用速度Absolute bioavailability, Fabs绝对生物利用度Relative bioavailability, Frel相对生物利用度Pharmaceutical equivalence药剂等效性Bioequivalence生物等效性第三篇：口腔科常用英文术语口腔科常用英文术语1.My tooth is aching again.（我的牙又疼了。
4．A link in the value chain is customer service, an example of which is accounting.7．In the Institute of Management Accountants’ (IMA) Statement of Ethical Professional Practice, objectivity is one of the main categories.4.一个链接在价值链是客户服务的一个实例,这是会计。
7.在管理会计师协会”(IMA)声明的伦理专业实践,客观性是一个主要的类别。
C 10.The treasurer function(财务函数）includes _____.a. tax administrationb. evaluating and consultingc. investor relationsd. economic appraisalC 10。
财务主管函数(财务函数)包括_____。
税务管理评估和咨询投资者关系经济评价D 16.In the IMA’s Statement of Ethical P rofessional Practice, which of the following is an example of Competence?a. communicate unfavorable as well as favorable informationb. avoid actual or apparent conflicts of interestc. refuse any gift that would appear to or actually influence behaviord. perform professional duties in accordance with relevant lawsD 16。
