当前位置：文档库 › 成本会计-英文术语

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/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-denominat or 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

财务管理术语中英文对照

财务管理术语表 Absorption costing 吸收成本法： Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。 Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定，每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要

财务术语中英文对照大全

财务术语中英文对照大全一、会计与会计理论会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense

管理会计F2(英文版,程六兵)

Syllabus for undergraduate of OUC Course name：Management Accounting Course time：48/3 Course teacher：Cheng Liubing 1.Course Overview The course starts by introducing the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs. The course concludes with an introduction to measuring and monitoring the performance of an organization. 2.Student Learning Outcomes To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context. 3.Course Expectations On successful completion of this paper, candidates should be able to: A Explain the nature, source and purpose of management information B Explain and apply cost accounting techniques C Prepare budgets for planning and control - 2 -

会计与财务专业英语词汇

SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总

会计专业术语中英文对比

财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师知道“会计”的英语怎么说吗？不会？那可真够无语的额！想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！增加见识也好，装装逼也行。目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产

八、流动负债九、长期负债十、业主权益一、财务报表二、财务状况变动表三、财务报表分析四、合并财务报表五、物价变动中的会计计量一、会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption

商务英语题(管理会计)

1. Which of the following costs would be considered a period rather than a product cost in a manufacturing company A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions. 2. If your inventory balance at the beginning of the month was $1,000, you bought $100 during the month, and sold $300 during the month, what would be the balance at the end of the month A. $1,000. B. $ 800. C. $1,200. D. $ 200. 3. Beginning raw materials inventory was $32,000. During the month, $276,000 of raw material was purchased. A count at the end of the month revealed that $28,000 of raw material was still present. What is the cost of direct material used A. $276,000 B. $272,000 C. $280,000 D. $ 2,000 4.Direct materials used in production totaled $280,000. Direct labor was $375,000 and factory overhead was $180,000. What were total manufacturing costs incurred for the month A. $555,000 B. $835,000 C. $655,000

(财务会计)国际企业会计术语中英文对照

国际企业中英文对照一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失

管理会计专业术语词汇大全(英文版)

changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that

财务术语英文大全

一、会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning 二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 账户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记账Journal 总分类账General Ledger 明细分类账Subsidiary Ledger 试算平衡Trial Balance 现金收款日记账Cash receipt journal 现金付款日记账Cash disbursements journal 销售日记账Sales Journal 购货日记账Purchase Journal 普通日记账General Journal 工作底稿Worksheet 调整分录Adjusting entries 结账Closing entries 三、现金与应收账款现金Cash 银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对账单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单V ouchers payable 应收账款Account receivable 应收票据Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏账费用Bad debt expense 备抵法Allowance method 备抵坏账Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach

管理会计的职能介绍(英语)

The definition of accounting: Management accounting is that companies to strengthen internal management and the realize of the aim of maximum profit in western , using various methods, collecting, processing and manage authorities’plan reasonably and information needed to control the economic process effectively , around three centers: cost, profit and capital, analysis the thing in the past, a branch of accounting that plan for the future. The brief history of development of Management accounting: (1) The era of the efficiency of the management accounting (the beginning of the 20th century to the '50 s) (2)The era of benefit of management accounting (the 80 s and 1950 s), (3)The era of management accounting’s reflection (1980 s), (4)The era of management accounting”s transition (1990 s) The functions of managers: (1) Planning, planning is that managers identify and select appropriate goals and put into effect. (2) The functions of organization, the organization is a process that managers to build a framework of a working relationship so as to enable

财务专业术语中英文对照表

财务专业术语中英文对照表说明英文中文 Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表

管理会计中的英文字母含义

管理会计中的英文字母含义《管理会计》是会计专业一门相当重要的课程，书中有许多英文字母的缩写（特别在各种各样的公式中），它们其实并不是编者随意指定的，而是有着其内在的含义。了解它们的含义不仅有助于对书中内容的理解，还能增强对内容的记忆，不至于在考试中引起混淆。下面笔者就这些字母作了一些注解，希望能给大家的学习带来帮助。注：这些字母基本上都取自指示该意的单词或词组的中心词的第一个字母。　1、利息I interest（n.兴趣，关心，重要性，影响，利息，[常pl.]利益，利害） 2、现值P present value（adj.现在的，出席的，当面的） 3、终值F final value（adj.最后的，最终的，决定性的） 4、天数、期数N number（n.数，数字，数量，号码，算术，诗，韵律、v.遍号码，共计……，计入，计算，算入） 5、年金A annuity（n.年金，养老金，年金享受权） 6、概率P probability（n.可能性，或然性，概率） 7、期望值E expectation（n.期待，预料，指望，展望， [数]期望（值）） 8、变动资产A asset（n.资产，有用的东西） 9、变动负债B debt（n.债务，罪过）

10、销售额S sale（n.出售，卖出，贱卖，廉价出售，销路，销售额） 11、销售净利润P profit（n.利润，益处，得益） 12、收益留存比率E earning （n.所赚的钱，收入） 13、香港上市的股票H股/纽约上市的股票N股] Hongkong （香港）、New York （纽约） 14、现金折扣CD 其中的C是指：cash（n.现金）、其中的D是指：discount （n.折扣） 15、债券成本的计算公式其中的K是指：key（n.钥匙，关键，解答，要害等）、其中的b是指：bond（n.结合（物），粘结（剂），联结，公债，债券，合同）、其中的T是指：tax（n.税，税款，税金）、其中的f是指：fee（n.费（会费、学费、手续费等），酬金）、其中的i是指利息，注解同第1条 16、银行借款成本的计算公式其中的L是指：lend（v.借给，贷（款））、其它字母的注解同上文所指 17、优先股成本的计算公式其中的D是指：dividend （n.被除数，股息，红利，额外津贴，奖金，年息）、其中的P是指：preferred stock（n.<美>优先股）。普通股成本的计算公式中V是指value（n.价值，估价，评价，价格，[数]值，确切涵义、vt.估价，评价，重视）、其中的s是指：stock（n.股票，股份，托盘，祖先，血统，原料）、其中的g是指：gain（n.财物的增加，财富的获取，利润，腰槽，收获、vt.得到，增进，赚到，开腰槽于、vi.获利，增加）、其它字母的注解同上文所指 18、边际贡献及其计算

会计专业术语中英文对照81009

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础A (15)accounting manual 会计手册

A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念A (22)accrual expenses 应计费用A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项A (28)administrative expenses 行政管理费

管理会计(英文版)课后习题答案(高等教育出版社)chapter 4

管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校 CHAPTER 4 ACTIVITY-BASED COSTING QUESTIONS FOR WRITING AND DISCUSSION 1.Unit costs provide essential information needed for inventory valuation and prepara-tion of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions. 2.Cost measurement is determining the dollar amounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced. 3.An actual overhead rate is rarely used be- cause of problems with accuracy and timeli-ness. Waiting until the end of the year to en-sure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be non-uniform. 4.For plantwide rates, overhead is first col- lected in a plantwide pool, using direct trac-ing. Next, an overhead rate is computed and used to assign overhead to products. 5.First stage: Overhead is assigned to produc- tion department pools using direct tracing, driver tracing, and allocation. Second stage: Individual departmental rates are used to assign overhead to products as they pass through the departments. 6.Departmental rates would be chosen over plantwide rates whenever some depart-ments are more overhead intensive than others and if certain products spend more time in some departments than they do in others. 7.Plantwide overhead rates assign overhead to products in proportion to the amount of the unit-level cost driver used. If the prod-ucts consume some overhead activities in different proportions than those assigned by the unit-level cost driver, then cost dis-tortions can occur (the product diversity factor). These distortions can be significant if the nonunit-level overhead costs represent a significant proportion of total overhead costs. 8.Low-volume products may consume non- unit-level overhead activities in much greater proportions than indicated by a unit-level

最全会计专业术语中英文对照

写在前面，这种免费的东西为什么还要消耗财富值呢？！知识就要分享！免费下载！付款用语付款方法mode of payment 现金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind 付清/支付全部货款payment in full/full payment 支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account 定期付款payment on term 年分期付款annual payment 月分期付款monthly payment/monthly instalment 延滞付款payment in arrear 预付货/先付payment in advance/prepayment 延付货款deferred payment 立即付款prompt payment/immediate payment 暂付款suspense payment 延期付款delay in payment/extension of payment 支付票据payment bill 名誉支付/干与付款payment for honour/payment by intervention 结帐/清算/支付settlement 分期付款instalment 滞付/拖欠/尾数款未付arrears 特许拖延付款日days of grace 保证付款del credere 付款to pay/to make payment/to make effect payment 结帐to settle/to make settlement/to make effect settlement/to square/to balance 支出/付款to defray/to disburse 结清to clear off/to pya off 请求付款to ask for payment/to request payment 恳求付帐to solicit payment 拖延付款to defer payment/to delay payment 付款被拖延to be in arrears with payment 还债to discharge 迅速付款to pay promptly 付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit 付款不好to pay badly/to be generally in arrear with payments 付款颇为恶劣to pay very badly/to never pay unless forced 拒绝付款to refuse payment/to refuse to pay/to dishonour a bill 相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you 惠请付款kindly pay the amount/please forward payment/please forward a cheque.