ABC作业基础成本计算培训资料

1、Good is good, but better carries it.精益求精，善益求善。ABC作业基础成本计算-)ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算(4)account帐户,报表(5)accountingpostulate会计假设(6)accountingseriesrelease会计公告文件(7)accountingvaluation会计计价(8)accountsale承销清单(9)accountabilityconcept经营责任概念(10)accountancy会计职业(11)accounta

2、nt会计师(12)accounting会计(13)agencycost代理成本(14)accountingbases会计基础(15)accountingmanual会计手册(16)Accountingperiod会计期间(17)Accountingpolicies会计方针(18)Accountingrateofreturn会计报酬率(19)Accountingreferencedate会计参照日(20)accountingreferenceperiod会计参照期间(21)Accrualconcept应计概念(22)Accrualexpenses应计费用(23)Acidtestration速动比

3、率(酸性测试比率)(24)Acquisition购置(25)Acquisitionaccounting收购会计(26)Activitybasedaccounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费(29)Advicenote发货通知(30)Amortization摊销(31)Analyticalreview分析性检查(32)Annualequivalentcost年度等量成本法(33)Annualreportandaccounts年度报告和报表(34)Appraisalcost检验成本(35)Appro

4、priationaccount盈余分配帐户(36)Articlesofassociation公司章程细则(37)Assets资产(38)Assetscover资产保障(39)Assetvaluepershare每股资产价值(40)Associatedcompany联营公司(41)Attainablestandard可达标准(42)Attributableprofit可归属利润(43)Audit审计(44)Auditreport审计报告(45)Auditingstandards审计准则(46)Authorizedsharecapital额定股本(47)Availablehours可用小时(48)

5、Avoidablecosts可避免成本(49)Back-to-backloan易币贷款(50)Backflushaccounting倒退成本计算(51)Baddebts坏帐(52)Baddebtsratio坏帐比率(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表(56)Bankstatement银行对帐单(57)Bankruptcy破产(58)Basisofapportionment分摊基础(59)Batch批量(60)Batchcosting分批成本计算(61)Betafactor(市场)风险因素(6

6、2)Bill帐单(63)Billofexchange汇票(64)Billoflanding提单(65)Billofmaterials用料预计单(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevenchart保本图(73)Breakevenpoint保本点(74)breaking-downtime复位时间(75)Budget预算(76)Budgetcenter预算中心(77)Budgetcosta

7、llowance预算成本折让(78)Budgetmanual预算手册(79)Budgetperiod预算期间(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(82)Burden制造费用(83)Businesscenter经营中心(84)Businessentity营业个体(85)Businessunit经营单位(86)Buy-outmanagement管理性购买产权(87)By-product副产品(88)called-upsharecapital催缴股本(89)Capacity生产能力(90)Capacityratios生产能力比率(91)

8、Capital资本(92)Capitalassetspricingmodel资本资产计价模式(93)Capitalcommitment承偌资本(94)Capitalemployed已运用的资本(95)Capitalexpenditure资本支出(96)Capitalexpenditureauthorization资本支出核准(97)Capitalexpenditurecontrol资本支出控制(98)Capitalexpenditureproposal资本支出申请(99)Capitalfundingplanning资本基金筹集计划(100)capitalgain资本收益(101)capital

9、investmentappraisal资本投资评估(102)capitalmaintenance资本保全(103)capitalresourceplanning资本资源计划(104)capitalsurplus资本盈余(105)capitalturnover资本周转率(106)card记录卡(107)cash现金(108)cashaccount现金帐户(109)cashbook现金帐薄(110)cashcow金牛产品(111)cashflow现金流量(112)cashdiscounted现金贴现(113)cashflowbudget现金流量预算(114)cashflowstatement现金流

10、量表(115)cashledger现金分类帐(116)cashlimit现金限额(117)CCA现时成本会计(118)center中心(119)changeovertime变更时间(120)charteredentity特许经济个体(121)cherub支票(122)cherubregister支票登记薄(123)coinanalysis零钱分类(124)classification分类(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimitedbyguaran

11、tee有限担保责任公司(130)companylimitedshares股份有限公司(131)competitiveposition竞争能力状况(132)concept概念(133)conglomerate跨行业企业(134)consistencyconcept一致性概念(135)consolidatedaccounts合并报表(136)consolidationaccounting合并会计(137)consortium财团(138)contingencyplan应急计划(139)contingentliabilities或有负债(140)continuousoperation连续生产(141

12、)contra抵消(142)contractcost合同成本(143)contractcosting合同成本计算(144)contribution贡献毛益(145)contributionventure贡献中心(146)contributionchart贡献图(147)contributionperunitoflimitingfactorration单位限定因素的贡献毛益比率(148)contributiontosalesration贡献毛益对销售比率(149)control控制(150)controlaccount控制帐户(151)controllimits控制限度(152)controll

13、abilityconcept可控制概念(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可转换为股票的贷款(156)corporateappraisal公司评估(157)corporateplanning公司计划(158)corporatesocialreporting公司社会报告(159)corporation股份公司(160)cost成本(161)costaccount成本帐户(162)costaccounting成本会计(163)costaccountingmanual成本手册(164)co

14、staccountscalendar成本报表的日历时间(165)costadjustment成本调整(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(170)costbehaviour成本性态(171)costbenefitanalysis成本效益分析(172)costcenter成本中心(173)costdriver成本动因(174)costofcapital资本成本(175)costofconformance相符成本(176)costofgoodssold销

15、货成本(177)costofnon-conformance非相符成本(178)costofsales销售成本(179)costreduction成本降低(180)coststructure成本结构(181)costunit成本单位(182)cost-volume-profitanalysis(CVP)本量利分析(183)costing成本计算(184)CPP现时购买力会计(185)creditnote贷项通知(186)creditreport信贷报告书(187)creditor债权人(188)creditordaysratio应付帐款天数率(189)creditorsledger应付帐款分类帐

16、(190)criticalevent关键事项(191)criticalpath关键路线(192)cumulativepreferenceshares累积优先股(193)currentaccount往来帐户(194)currentasset流动资产(195)currentcostaccounting现时成本会计(196)currentliabilities流动负债(197)currentpurchasingpoweraccounting现时购买力会计(198)currentration流动比率(199)cut-off截止(200)CVP本量利分析(201)cycletime周转时间(202)de

17、benture债券(203)debitnote借项通知(204)debitcapacity举债能力(205)debtratio债务比率(206)debtor债务人(207)debtordaysratio应收帐款天数率(208)debtors应收款(209)debtorsledger应收帐款分类帐(210)debtorageanalysis应收帐款帐龄分析(211)decisiondrivencosts决策连动成本(212)decisiontree决策树(213)defects次品(214)deferredexpenditure递延支出(215)deferredshares递延股份(216)de

18、ferredtaxation递延税款(217)deliverynote交货单(218)departmentalaccounts部门报表(219)departmentalbudget部门预算(220)depreciation折旧(221)dispatchnote发运单(222)developmentcost开发成本(223)differentialcost差别成本(224)directhoursyield直接工时产出率(225)directlaborcost-standard标准直接人工成本(226)directlaborefficiency-variance直接人工效率差异(227)direc

19、tlaborratevariance直接人工费率差异(228)directlabortotal-variance直接人工总差异(229)directmaterialmix-variance直接材料结构差异(230)directprice-variance直接材料价格差异(231)directmaterialtotal-variance直接材料总差异(232)directmaterialsusage-variance直接材料用量差异(233)directmaterialsyield-variance直接材料产出率差异(234)directcost直接成本(235)directdebit直接借项(

20、236)directhoursyield直接小时产出率(237)directlaborcostpercentagerate直接人工成本百分比(238)directlaborhourrate直接人工小时率(239)directsonindirectwork间接工作事项上的工时(240)discountrate贴现率(241)discountedcashflow现金流量贴现(242)discretionarycost酌量成本(243)distributioncost摊销成本(244)diversions移用(245)divertedhours移用小时(246)divertedhoursratio移

21、用工时比率(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(250)dog疲软产品(251)doubleentryaccounting复式会计(252)double-entrybook-keeping复式薄记(253)doubtfuldebts可疑债务(254)downtime停工时间(255)dynamicprogramming动态规划(256)earningpershare每股盈利(257)earningratio市盈率(258)economicorderquantity(EOQ)经济订购批量(259)effic

22、ientmarkethypothesis有效市场假设(260)efficiencyration效率性比率(261)elementofcost成本要素(262)entity经济个体(262)environmentalaudit环境审计(263)environmentalimpactassessment环境影响评价(264)EOQ经济订购批量(265)equity权益(266)equitymethodofaccounting权益法会计计算(267)equitysharecapital权益股本(268)equivalentunits当量(269)event事项(270)exceptionalitem

23、s例外事项(271)expectedvalue期望值(272)expenditure支出(273)expenses费用(274)externalaudit外部审计(275)externalfailurecost外部损失成本(276)extraordinaryitems非常事项(277)factorygood让售商品(278)factoring应收帐款让售(279)failvalue公允价值(280)feedback反馈(281)FIFO先近先出法(282)finalaccounts年终报表(283)financelease融资租赁(284)financialaccounting财务会计(285

24、)financialaccountscalendaradjustment财务报表的日历时间调整(286)financialmanagement财务管理(287)financialplanning财务计划(288)financialstatement财务报表(289)finishedgoods完成品(290)fixedasset固定资产(291)fixedoverhead固定制造费用(292)fixedassetturnover固定资产周转率(293)fixedassetsregister固定资产登记薄(294)fixedcost固定成本(295)flexedbudget变动限额预算(296)f

25、lexiblebudget弹性预算(297)floattime浮动时间(298)floatingcharge流动抵押(299)flowoffundsstatement资金流量表(300)forecasting预测(301)foundersshares发起人股份(302)fullcapacity满负荷生产能力(303)functioncosting职能成本计算(304)functionalbudget职能预算(305)fundaccounting基金会计(306)fundamentalaccountingconcept基础会计概念(307)fungibleassets可互换资产(308)futu

26、risticplanning远景计划G(309)gapanalysis间距分析G(310)gearing举债经营比率(杠杆)G(311)goalcongruence目标一致性G(312)goingconcernconcept持续经营概念G(313)goodsreceivednote商品收讫单G(314)goodwill商誉G(315)grossdividendyield总股息产出率G(316)grossmargin总边际G(317)grossprofit毛利润G(318)grossprofitpercentage毛利润百分比G(319)group企业集团G(320)groupaccounts集

27、团报表H(312)high-geared高结合杠杆(比例)H(313)hirepurchase租购H(314)historicalcost历史成本H(315)historicalcostaccounting历史成本会计H(316)hours小时H(317)hurdlerate最低可接受的报酬率I(318)idealstandard理想标准I(319)idlecapacityration闲置生产能力比率I(320)idletime闲置时间I(321)impersonalaccounts非记名帐户I(322)imprestsystem定额备用制度I(323)incomeandexpenditure

28、account收益和支出报表I(324)incompleterecords不完善记录I(325)incrementalcost增量成本I(326)incrementalyield增量产出率I(327)indirectcost间接成本I(328)indirecthours间接小时I(329)insolvency无力偿付I(330)intangibleasset无形资产I(331)integratedaccounts综合报表I(332)interdependencyconcept关联性概念I(333)interestcover利息保障倍数I(334)interlockingaccounts连锁报表

29、I(335)internalaudit内部审计I(336)internalcheck内部牵制I(337)internalcontrolsystem内部控制体系I(338)internalfailurecost内部损失成本I(339)internalrateofreturn(IRR)内含报酬率I(340)inventory存货I(341)investment投资I(342)investmentcenter投资中心I(343)invoiceregister发票登记薄I(344)issuedsharecapital已发行股本J(345)job定单J(346)jobcard工作卡J(347)jobco

30、sting工作成本计算J(348)jobsheet工作单J(349)jointcost联合成本J(350)jointproducts联产品J(351)jointstockcompany股份公司J(352)jointventure合资经营J(353)journal日记帐J(354)just-in-time(JIT)适时制度J(355)jusy-in-timeproduction适时生产J(356)just-in-timepurchasing适时购买K(357)keyfactor关键因素L(358)labour人工L(359)labourtransfernote人工转移单L(360)leaning

31、curve学习曲线L(361)ledger分类帐户L(362)lengthoforderbook定单平均周期L(363)letterofcredit信用证L(364)leverage举债经营比率L(365)liabilities负债L(366)lifecyclecosting寿命周期成本计算L(367)LIFO后近先出法L(368)limitedliabilitycompany有限责任公司L(369)limitingfactor限制因素L(370)line-itembudget明细支出预算L(371)linerprogramming线性规划L(372)liquidassets变现资产L(373

32、)liquidation清算L(374)liquidityratios易变现比率L(375)loan贷款L(376)loancapital借入资本L(377)longrangepalnning长期计划L(378)losttimerecord虚耗时间记录L(379)lowgeared低结合杠杆(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(382)machinetimerecord机器时间记录M(383)managedcost管理成本M(384)managementacc

33、ounting管理会计M(385)managementaccountingconcept管理会计概念M(386)managementaccountingguides管理会计指导方针M(387)managementaudit管理审计M(388)managementbuy-out管理性购买产权M(389)managementbyexception例外管理原则M(390)margin边际M(391)marginofsafetyration安全边际比率M(392)margincost边际成本M(393)margincosting边际成本计算M(394)mark-down降低标价M(395)mark-u

34、p提高标价M(396)marketriskpremium市场分险补偿M(397)marketshare市场份额M(398)marketingcost营销成本M(399)matchingconcept配比概念M(400)materialityconcept重要性概念M(401)materialsrequisition领料单M(402)materialsreturnednote退料单M(403)materialstransfernote材料转移单M(404)memorandumofassociation公司设立细则M(405)merger兼并M(406)mergeraccounting兼并会计M(

35、407)minorityinterest少数股权M(408)mixedcost混合成本N(409)netassets净资产N(410)netbookvalue净帐面价值N(411)netliquidfunds净可变现资金N(412)netmargin净边际N(413)netpresentvalue(NPV)净现值N(414)netprofit净利润N(415)netrealizablevalue可变现净值N(416)networth资产净值N(417)networkanalysis网络分析N(418)noise干捞N(419)nominalaccount名义帐户N(420)nominalsha

36、recapital名义股本N(421)nominalholding代理持有股份N(422)non-adjustingevents非调整事项N(423)non-financialperformancemeasurement非财务业绩计量N(424)non-intergratedaccounts非综合报表N(425)non-linerprogramming非线性规划N(426)non-votingshares无表决权的股份N(427)notionalcost名义成本N(428)numberofdaysstock存货周转天数N(429)numberofweeksstock存货周转周数O(430)ob

37、jectiveclassification客体分类O(431)obsolescence陈旧O(432)offbalancesheetfinance资产负债表外筹资O(433)offerforsale标价出售O(434)operatingbudget经营预算O(435)operatinglease经营租赁O(436)operatingstatement营业报表O(437)operationtime操作时间O(438)operationalcontrol经营控制O(439)operationalgearing经营杠杆O(440)operatingplans经营计划O(441)opportunity

38、cost机会成本O(442)order定单O(443)ordinaryshares普通股O(444)out-of-datecheque过期支票O(445)overcapitalization过分资本化O(446)overhead制造费用O(447)overheadabsorptionrate制造费用分配率O(448)overheadcost制造费用O(449)overtrading超过营业资金的经营P(450)paidcheque已付支票P(451)paid-upsharecapital认定股本P(452)parentcompany母公司P(453)paretodistribution帕累托分

39、布P(454)participatingpreferenceshares参与优先股P(455)partnership合伙P(456)payableledger应付款项帐户P(457)payback回收期P(458)paymentsandreceiptsaccount收入和支出报表P(459)paymentswithheld保留款额P(460)payroll工资单P(461)payrollanalysis工资分析P(462)percentageprofitonturnover利润对营业额比率P(463)periodcost期间成本P(464)perpetualinventory永续盘存P(465

40、)personalaccount记名帐户P(466)PEPT项目评审法P(467)pettycashaccount备用金帐户P(468)pettycashvoucher备用金凭证P(469)physicalinventory实地盘存P(470)planning计划P(471)planninghorizon计划时限P(472)planningperiod计划期间P(473)policycost政策成本P(474)positionaudit状况审计P(475)postbalancesheetevents资产负债表编后事项P(476)practicalcapacity实际生产能力P(477)pre-

41、acquisitionlosses购置前损失P(478)pre-acquisitionprofits购置前利润P(479)preferenceshares优先股P(480)preferencecreditors优先债权人P(481)preferredcreditors优先债权人P(482)prepayments预付款项P(483)presentvalue现值P(484)preventioncost预防成本P(485)priceratio市盈率P(486)primecost主要成本P(487)primeentry-booksof原始分录登记薄P(488)principalbudgetfactor

42、主要预算因素P(489)priorchargecapital优先股P(490)prioryearadjustments以前年度调整P(491)prioritybasebudgeting优先顺序体制的预算P(492)privatecompany私人公司P(493)pro-formainvoice预开发票P(494)problemchild问号产品P(495)processcosting分步成本计算P(496)processtime加工时间P(497)productcost产品成本P(498)Productlifecycle产品寿命周期P(499)productioncost生产成本P(500)p

43、roductioncostofsales售货成本P(501)productionvolumeratio生产业务量比率P(502)profitcenter利润中心P(503)profitperemployee每员工利润P(504)profitretainedfortheyear年度利润留存P(505)profittoturnoverratio利润对营业额比率P(506)profit-volumegraph利量图P(507)profitabilityindex盈利指数P(508)programming规划P(509)projectevaluationandreviewtechnique项目评审法P

44、(510)projection预计P(511)promissorynote本票P(512)prospectus募债说明书P(513)provisionsforliabilitiesandcharges偿债和费用准备P(514)prudentconcept稳健性概念P(515)publiccompany公开公司P(516)purchaseorder订购单P(517)purchaserequisition请购单P(518)purchaseledger采购帐户Q(519)qualityrelatedcosts质量有关成本Q(520)queuingtime排队时间R(521)rate率R(522)ra

45、tio比率R(523)rationpyramid比率金字塔R(524)rawmaterial原材料R(525)receiptsandpaymentsaccount收入和支付报表R(526)receivableledger应收款项帐户R(527)redeemableshares可赎回股份R(528)redemption赎回R(529)registeredsharecapital注册资本R(530)rejects废品R(531)relevancyconcept相关性概念R(532)relevantcosts相关成本R(533)relevantrange相关范围R(534)reliabilityco

46、ncept可靠性概念R(535)replacementprice重置价格R(536)report报表R(537)reporting报告R(538)researchcost,applied应用性研究成本R(539)researchcost,pureorbasic理论或基础研究成本R(540)reserves留存收益R(541)residualincome剩余收益R(542)responsibilitycenter责任中心R(543)retentionmoney保留款额R(544)returnoncapitalemployed运用资本报酬率R(545)returns退回R(546)revenue收

47、入R(547)revenuecenter收入中心R(548)revenueexpenditure收益支出R(549)revenueinvestment收入性投资R(550)rightissue认股权发行R(551)rollingbudget滚动预算R(552)rollingforecast滚动预测S(553)salesledger销售分类帐S(554)salesorder销售定单S(555)salesperemployee每员工销售额S(556)scrap废料S(557)scripissue红股发行S(558)securedcreditors有担保的债权人S(559)segmentalrepo

48、rting分部报告S(560)sellingcost销售成本S(561)semi-fixedcost半固定成本S(562)semi-variablecost半变动成本S(563)sensitivityanalysis敏感性分析S(564)servicecostcenter服务成本中心S(565)servicecosting服务成本计算S(566)set-uptime安装时间S(567)shadowprices影子价格S(568)share股票S(569)sharecapital股份资本S(570)shareoptionscheme购股权证方案S(571)sharepremium股票溢价S(57

49、2)sightdraft即期汇票S(573)single-entrybook-keeping单式薄记S(574)sinkingfund偿债基金S(575)slacktime松驰时间S(576)socialresponsibilitycost社会责任成本S(577)soletrader独资经营者S(578)sourceandapplicationoffundsstatement资金来源和运用表S(579)specialordercosting特殊定单成本计算S(580)staffcosts职工成本S(581)standard标准S(582)standardaccountingpractice标准

50、会计实务S(583)standardcost标准成本S(584)standardcosting标准成本计算S(585)standarddirectlabourcost标准直接人工S(586)standardhour标准小时S(587)standardminute标准分钟S(588)standardperformace-labour标准人工业绩S(589)standardtime标准时间S(590)standardorder经常性定单S(591)statementofaccount营业帐单S(592)statementofaffairs财务状况表S(593)statutorybody法定实体S(

51、594)stock存货S(595)stockcontrol存货控制S(596)stockturnover存货周转率S(597)stocktaking盘点存货S(598)storesrequisition领料申请单S(599)strategicbusinessunit战略性经营单位S(600)strategicmanagementaccounting战略管理会计S(601)strategicplanning战略计划S(602)strategy战略S(603)subjectiveclassification主体分类S(604)subscribedsharecapital已认购的股本S(605)su

52、bsidiaryundertaking子公司S(606)sunkcost沉没成本S(607)supplyestimate预算估计S(608)supplyexpenditure预算支出S(609)suspenseaccount暂记帐户S(610)SWOTanalysis长处和短处,机会和威胁分析S(611)system制度,体系T(612)tacticalplanning策略计划T(613)tactics策略T(614)take-over接收T(615)tangibleasset有形资产T(616)tangiblefixedassetstatement有形固定资产表T(617)targetcos

53、t目标成本T(618)terotechnology设备综合工程学T(619)throughputaccounting生产量会计T(620)time时间T(621)timesheet时间记录表T(622)totalassets总资产T(623)totalqualitymanagement全面质量管理T(624)totalstocks存货总计T(625)tradecreditors购货客户(应付帐款)T(626)tradedebtors销货客户(应收帐款)T(627)tradingprofitandlossaccount营业损益表T(628)transferprice转让价格T(629)trans

54、ittime中转时间T(630)treasurership财务长制度T(631)trailbalance试算平衡表T(632)turnover营业额U(633)uncalledsharecapital未催缴股本U(634)undercapitalization不足资本化U(635)underorover-absorbedoverhead少吸收或多吸收的制造费用U(636)uniformaccounting统一会计U(637)uniformcosting统一成本计算U(638)unissuedsharecapital未发行股本V(639)value价值V(640)valueadded增值V(641)valueanalysis价值分析V(642)valueformoneyaudit经济效益审计V(643)variablecost变动成本V(644)variablecostofsales销售的变动成本V(6