管理会计术语中英对照表

管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。AABCoverheadcosting作业成本法下的间接成本分摊absorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的优点与局限性accelerateddepreciationmethods力口速折旧法accountingassumptionsandconventions会计假设和会计惯例accountingchanges会计变更accountingequation会计恒等式accountingforcostflowsinamanufacturingcompany制造业成本流转会计AccountfortheImpairmentorDisposalofLong-livedAssets长期资产损失或处置会计accountinginformationsystems会计信息系统accountingpolicies会计政策accountingrecognition会计确认accounting,accrual权责发生制accounting,responsibility会计责任accounting,variableoverhead变动制造费用会计accounting,payable应付账款accounting,receivable应收账款accountsreceivablesdisclosure应收账款披露accrualaccounting权责发生制activityanalysis作业活动分析activitycostdriver作业成本动因activitymethod(variablechargeapproach)作业方法(变动法)activity-basedbudgeting(ABB)作业基础预算法activity-basedcostdrivers作业成本动因activity-basedcosting(ABC)作业成本法activity-basedmanagement(ABM)作业管理法activity-basedmanagement,advantagesanddisadvantages作业管理法的优势与劣势actualcost实际成本AIS.Seeaccountinginformationsystems会计信息系统allocationbase 分摊基础allocationofservicedepartmentcosts服务部门成本分摊allocationrate,fixedoverheadcost固定间接成本的分摊率allocationrate.variableoverheadcost变动间接成本的分摊率allocation,directmethod直接法分摊allocation.reciprocalmethod交叉分摊法allowancemethod备抵法allocation,step-downmethod按步向下分摊法amortization摊销analysisofvariation差异分析analysisofvariation,mixandyielsvariances差异分析，组合和产出差异analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工与材料投入的价格与效率差异分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead变动和固定制造费用的费用与效率差异分析analysisofvariation,salesmixvariance销售组合差异分析annualreport年报applicationsoftwarepackages软件包的应用artificialintelligence人工智能assets资产assuranceservices保险服务attestationengagement证明业务audit审计audit,compliance合规性审计audit,operational营运升级authoritativebudget(top-downbudget)权威式(自上而下)预算法authoritativestandard(cost)权威式标准(成本)automatedclearinghouse(ACH)自动清算系统Bbackflushcosting及时制造后推成本法balancesheetcomponents资产负债表要素balancesheet,Proforma迷你资产负债表balancedscorecard,example平衡记分卡例子balancedscorecard,implementingthe平衡记分卡的实施batchprocessing批量处理benchmarking标杆分析benefits,tangibleandintangible有形和无形收益boardofdirectors董事会bondterminology债券术语bondtypes债券种类bookvaluemethod账面价值法browser(Web)software浏览器软件budgetbalancesheet预算资产负债表budgetcommittee预算委员会budgetcoordinator预算协调员budgetcycle预算周期budgetnegotiation预算商议budgetparticipants预算参与者budgetperiod预算期budgetprocess预算流程budgetproposal预算提案budgetreviewandapproval预算检查与批准budgetrevision预算修正budgetslack预算松弛budgetsystems预算制度budget,authoritative(top-down)权威式(自上而下)预算budget,capital资本预算budget,cash现金预算budget,combined预算合并budget,costofgoodssold产品销售成本预算budget,definitionof预算的定义budget,directlabor直接人工预算budgetdirectmaterials直接材料预算budgetemployeebenefits员工福利预算budget,financial财务预算budget,fixable弹性预算budget,incremental增量预算budget,operating营业预算budget,overhead间接费用预算budget,participative参与式预算budget,production生产预算budget,sales销售预算budget,sellingandadministrativeexpense销售与管理费用预算budgetstatic静态预算budgetarycontrol预算控制budgeting预算编制budgetingprocessexperts预算流程专家budgetingsteps预算步骤budgeting,characteristicsofsuccessful成功的预算流程特征budgeting,flexible弹性预算budgets,continuous连续预算budgets,financial财务预算budgets,kaizen包涵改善内容的预算budgets,project项目预算budgets,strategyandplanning战略与计划预算budgets,zero-based零基预算businessnetwork商业网络businessfunctions,support企业功能，支持businessinformationsystems(BIS)企业信息系统businessintelligence商业情报businessunitprofitabilityanalysis部门盈利能力分析business-to-business(B2B)e-commerce企对企商务by-products副产品Ccapacity产能capacityutilizations,masterbudget产能利用率总预算capacityutilization,normal正常产能利用率capacity,practical实际产能capacity,theoretical理论产能capitallease资本租赁capitalleaseobligation资本租赁债务capitalstock月殳本carryingcost持有成本cash现金cashbudget现金预算cashdisbursements现金支付cashdisbursements(outflows)现金支付cashdiscounts现金折扣cashexcess超额现金cashflowreturnoninvestment(CEROI)投资活动产生的现金流量cashflowsfromoperatingactivities经营活动产生的现金流量cashreceipts(inflows)现金收入(流入)cause-and-effectdiagram因果图center,cost成本中心center,investment投资中心center,profit利润中心、center,revenue收入中心client/servermodel客户端/服务器系统，客户伺服器combinedbudget合并预算combinedfinancialstatement合并财务报表committed(sunk)契约承约(沉没)成本committedcost契约承约成本commoncost共同成本commoncostallocation共同成本分配compensationbalance补偿余额completed-contractmethod合同完工法complexity复杂性complianceaudit合规性审计comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem计算机网络系统concurrentengineering(CE)并行工程conformance符合conservatism稳健性consignedgoods寄销货物consolidatedfinancialstatement合并资产负债表contingencies或有事项contingentliability或有负债continuousbudget连续预算contributionmargin边际贡献contributionreporting贡献报告controlcharts控制图表control,budgetary预算控制controllablecost可控成本controllableprofit可控利润conversioncost转换成本corporatecapital(stockholders’equity)公司资本(股东权益)costaccountingterm成本会计术语costaccumulation成本归集costallocation成本分摊costassignment成本分配costcenter成本中心costdriver(allocationbase)成本动因(分摊基础)costdrivers,activity-based作业成本动因costdrivers,executional执行性成本动因costdrivers,structural结构性成本动因costdrivers,volume-based数量成本动因costflowassumptions成本流转假设costflow,processcosting分步成本法的成本流转costflowsinmanufacturingcompanies制造业成本流转costflowsinmerchandisingandservicecompanies商业和服务业成本流转costmanagement成本管理costobject成本对象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold产品销售成本costofgoodssoldbudget产品销售成本预算costofquality(COQ)analysis质量成本分析costpool成本归集costrecoverymethod成本回收法coststandards成本标准coststandards,authoritative权威式成本标准coststandards,currentlyattainable当前可实现的标准coststandards,ideal理想成本标准coststandards,participative参与式成本标准cost,actual实际成本cost,carrying持有成本cost,committed(sunk)承约(沉没)成本cost,controllable可控成本cost,conversion转换成本cost,definitionof成本定义cost,differential成本差异cost,direct直接成本cost,fixed固定成本cost,indirect间接成本cost,indirectlabor间接人工成本costindirectmaterials间接材料成本costn0committed(flexible)非承约(弹性)成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本(混合成本)costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益关系costing(actual,normal,standard)实际成本，正常成本，标准成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服务部门成本归集costs,historicaldatafordetermining用于确定成本的历史数据criticalsuccess,factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturitiesoflong-termdebt本年到期的长期负债currentlyattainablestandard(cost)当前可实现的标准customeracquisition获得客户customeroutcomemeasures顾客成果指标customerprofitabilityanalysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,applicationsoftwarepackages定制应用软件包customschargesandtariffs关税税费及税率Ddatadefinitionlanguage(DDL)数据定义语言datadesign(systems)数据设计(系统)datadictionary数据字典datamanipulationlanguage(DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagementsystem(DBMS)数据库管理系统databasemanagementsystem(DBMS)types数据管理系统种类data-drivendecisionsupportsystem数据决策支持系统debtsecurity债务证券decisionsupportsystem(DSS)决策支持系统decliningbalancemethod余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtaxliability递延所得税负债departmentaloverheadrate部门间接成本分摊率depletion折耗depletionaccounting折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriberline(DSL)数字用户线directcost直接成本directcost(variablecosting)直接成本法(变动成本法)directcutover(conversion/implementation)完全切换(转换/实施directfinancinglease直接融资租赁directlaborbudget直接人工预算directlabor,standardcostsfor直接人工标准成本directmaterialsbudget直接材料预算directmaterialsinventory直接材料存货directmaterial,standardcostsfor直接材料标准成本directmethod直接法directprofit直接利润directwrite-offmethod直接冲销法discontinuesoperation停止经营discretionarycost酌定成本，任意成本distributedprocessing分散式处理dividends月殳利dividendspayable应付股利dividends,cash现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip票据股利dividends,stock股票股利dollar-valueLIFO金额数据后进先出法DuPontmethod,profitabilityanalysis杜邦盈利能力分析Eeconomicentity经济实体economicvalueadded(EVA)经济附加值EDGARdatabaseEDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicDataGathering,Analysis,andRetrieval(EDGAR)system 电子数据手机、分析和检索系统electronicdatainterchange(EDI)电子数据交换electronicfundstransfer(EFT)电子资金转帐ElementsofFinancialStatements财务报表要素employeebenefitsbudget员工福利名预算employeestockownershipplan(ESOP)员工持股计戈1Jenterpriseresourceplanning(ERP)system企业资源计划(ERP)系统enterpriseresourcesplanning(ERP)企业资源计划(ERP)entity-relationship(E-R)diagram实体一关系图equity(netassets)权益(净资产)equitymethodaccounting权益法会计equityshare(stock)options股票期权equivalentunit(EU)约当产量executionalcostdrivers执行成本动因executivesupportsystems(ESS)高级管理人员支持系统expenses费用expertsystem专家系统，电子智慧系统expropriation征用ExtensibleMarkupLanguage(XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient(application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreportingresources财务报告资源financialreports,segmentedexternal对外财务报告financialstatementfootnotesofdisclosures财务报表辅助或披露financialstatementlimitations财务报表限制financialstatementuser,internalandexternal财务报表内部和外部使用者financialstatement,proforma模拟财务报表financialstatementsforamanufacturingcompany制造企业财务报表financing融资finishedgoods(FG)inventory产成品存货First-in,first-out(FIFO)costingmethod先进先出成本法first,first-out(FIFO)method先进先出法fixedcost固定成本fixedcost,committed已承担固定成本fixedcost,discretionary酌定固定成本fixedoverheadcosts固定间接成本fixedoverheadvariance固定间接费用差异flexiblebudget弹性预算flexiblebudgetvariance弹性预算差异flexiblebudgeting弹性预算fullcost(absorption)model完全(吸收)成本模式fullcosting(absorptioncosting)完全(吸收)成本法fulldisclosure充分披露fulldisclosureprinciple充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyacceptedauditingstandards(GAAS)公认审计准贝IJgoals,budgetsand预算目标goingconcern连续经营的企业goodsintransit在途商业goods,consigned寄销商品goodwill商誉grossprofit(constantgrossmarginpercentage)method毛利法groupandcompositemethods分类和综合法Hhierarchicaldatabasemanagementsystem(DBMS)分级数据库管理系统histogram直接图表historicalcost历史成本historicaldatafordeterminingcosts决定成本的历史数据HypertextMarkupLanguage(HTML)超文本标识语言Iidealstandards(cost)理想标准if-convertedmethod如果转换法impairment,invalue价值损失imputedinterestrate应计利率incomestatementpreparation损益表编制incomestatement,multiple-step多步式损益表incomestatement,proforma模拟损益表incomestatement,single-step单步式损益表income净收益incrementalbudget增量预算incrementalcostallocationmethod增量成本分配法indirectcost间接成本indirectlaborcost间接人工成本informationsystems,management-level管理层信息系统informationsystems,strategic-level战略信息系统innovation仓1」新InsiderTradingandSecuritiesFraudEnforcementActof19881988年内部人交易与证券欺诈执行法案InsiderTradingSanctionsActof19841984年的内部交易制裁法案installmentsalesmethod分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol(IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts,manufacturingcompany制造企业存货帐户inventoryerrors存货误差inventorylevels,determininginprocesscosting分步成本法的存货水平inventorysystem盘存制度inventorysystem,periodic定期盘存制inventorysystem,perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,directmaterials直接材料存货inventory,finishedgoods(FG)产成品存货inventory,work-in-process(WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjobordercosting分批成本法jointproducts联产品just-in-time(JIT)system及时制Kkaizenbudgets包含改善内容的预算kaizenbudgets,benefits包含改善内容的预算的优点knowledgeworksystems(KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO)method后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current流动负债life-cyclecosting生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localareanetwork(LAN)局域网localareanetwork,wireless无线局域网long-termcontracts,losseson长期合同损失long-termplanning长期计戈1Jlosscontingencies或有损失losses损失lowerofcostormarket(LCM)rule成本与市价孰低法Mmainframecomputer主机managementbyexceptionmethod例外管理managementbyobjectives(MBO)目标管理managementbyobjective(MBO),benefits目标管理的优点managementdiscussionandanalysis(MD&A)管理层论述及分析managementinformationsystems(MIS)管理信息系统management-levelinformationsystems管理层水平信息系统manufacturingcompany制造业manufacturingcompany,accountingforcostflowsina制造业成本流转会计manufacturingcompany,costflowsina制造业成本流转manufacturingcompany,financialstatementsfora制造业财务报表marketexpectations市场预期marketpricemodel市场定价模型marketshare市场份额marketvalue市值marketvalueadded(MVA)市场附加值marketablesecurities有价证券masterbudget总预算masterbudgetcapacityutilization产能利用率总预算masterbudget,components总预算要素matching酉己比materiality重要性materialsresourcesplanning(MRP)物质资源计划merchandisingcompany商品企业model-drivendecisionsupportsystem模型决策支持系统multiple-stepincomestatement多步式损益表Nnegotiatedpricemodel协议价格模型netincome净利netmarketplace纯市场netrealizablevalue(NRV)可变现净netrealizablevalue(NRV)fortradereceivables应收货款可变现净值netrealizablevalue(NRV)method可变现净值法networkoperatingsystem(NOS)网络操作系统networktopology局域网network,computer计算机网络neuralnetwork神经系统nominalunitofmoney名义货币单位noncommitted(flexible)cost未承担(弹性)成本noncontrollablecost不可控成本nonmonetaryassets,exchangesof非货币性资产交易nontradereceivables非贸易应收账款normalcapacityutilization正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabasemanagementsystem(OODBMS)面向对象的数据库管理系统off-balance-sheetfinancing资产负债表表外融资officesystems办公系统online(real-time)processing在线(实时)处理onlineanalyticalprocessing(OLAP)在线分析处理onlinetransactionprocessing(OLAP)在线交易处理operatingbudget营运预算operatinglease经营性租赁operatingsegment,reporting营运部门报告operationcosting营运成本operationalaudit营运审计operationalproductivity营运生产力operational-levelinformationsystems营运水平信息系统operations营运operationsandperformancegoals营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate,departmental部门间接费用分摊率overheadrate,plant-wide工厂范围内间接费用分摊率Ppacket,data数据包paid-incapital(contributedcapital)实缴资本parvaluestock面值股parallelstrategy(conversion/implementation)平行战略(转换/实施)Paretodiagram帕累托图partialproductivity部分生产力participativebudget(bottom-uporserf-imposedbudget)参与式预算法participativestandards(cost)参与式标准(成本)pensionplan退休金计划pensionworksheet退休金计算表performancemeasurementreports业绩评价报告performancemeasures,establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventorysystem定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventorysystem永续盘存制phasedapproach(conversion/implementation)阶段法physicalmeasure(units-of-production)method(单位产品)实物计量法pilotstudy(conversion/implementation)指引性学习plant-wideoverheadrate工厂范围内间接费用分摊率Point-to-PointTunnelingProtocol)PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancialincome税前收入price(rate)variance价格(汇率)差异primecost主要成本proformabalancesheet模拟资产负债表proformafinancialstatement模拟财务报表proformaincomestatement模拟损益表proformascheduleofcashdisbursements模拟现金支付明细表proformascheduleofcashreceipts模拟现金收入明细表proformastatement模拟报表processcosting分步成本法processcostingbenefitsandlimitations分步成本法的优点与局限性processcostingcostflow分步成本法processdesign(systems)流程设计(系统)processexperts,budgeting预算流程专家processing,batch批量加工processing,online(real-time)在线处理(实时)productcost(inventoriablecost)产品成本productprofitabilityanalysis产品盈利能力分析productionbudget生产预算productioncostreport生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,totalfactor总因素生产力profitcenter利润中心、profitabilityanalysis,businessunit部门盈利能力分析profitabilityanalysis,customer顾客盈利能力分析profitabilityanalysis,product产品盈利能力分析projectbudgets项目预算projectbudgets,advantages项目预算的优势promissorynote本票property,plant,andequipment(PP&E)财产、厂房及设备proxysolicitations委任，委任投票请求PublicCompanyAccountingOversightBoard(PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance(QA)质量保证qualityaudit质量审计qualityfunctiondeployment(QFD)质量函数配置Rreciprocalmethod交叉分担法recordingandvaluation记录与评估RegulationS-KS-K条列RegulationS-XS-X条列relationaldatabasemanagementsystem(RDBMS)关系数据库管理系统relativesalesvaluemethod相对销售价值法relevantrange相关范围residualincome(RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventorymethod零售价盘存法returnonassets(ROA)资产回报率returnonequity(ROE)权益回报率returnoninvestment(ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognitionandrealization营业收入的确认与现实revenues营业收入revenues,unearnedofdeferred收入，未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewithrecourse有追索权的销售salewithoutrecourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalueatsplit-offmethod分离点法下的销售价值salesvolumevariance销售量差异sales-typelease销售式租赁Sarbanes-OxleyActof20022002《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingandadministrativeexpensebudget销售与管理费用预算sensitivityanalysis敏感性分析servercomputer辅助计算机servicecompany服务企业short-termobjectives短期目标single-stepincomestatement单步式损益表specificgoodspooledLIFOapproach特殊商品后进先出法spoilage废品spoilage,inprocesscosting分步成本法下的废品spreadsheet电子数据表stand-alonecostallocationmethod独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementofcashflowexample现金流量表实例statementofcashflows现金流量表statementofearnings(incomestatement)收益表(损益表)statementofshareholders'equity所有者权益变动表statement,proforma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod,depreciation直线折旧法strategicbusinessunit(SBU)战略性业务部门(SBU)strategicdecisions战略性决策strategic-levelinformationsystems战略性水平信息系统structuralcostdrivers结构性成本动因StructuredQueryLanguage(SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopmentlifecycle(SDLC)系统开发的寿命周期systemsdevelopmentlifecycle(SDLC),traditional传统系统开发的寿命周期systems,decisionsupport决策支持系统systems,expert专家系统systems,knowledgework知识工作系统systems,knowledge-level知识水平系统systems,managementinformation管理信息系统systems,office办公系统systems,operationallevelinformation营运水平信息系统systems,transactionprocessing交易处理系统Ttaxliability,corporate企业纳税义务taxableamount应税金额taxableincome应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient(application)瘦客户端topmanagement高级管理人员totalcost(mixedcost)总成本(混合成本)totalfactorproductivity(TFP)总因素生产力totalqualitymanagement(TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystemsdevelopmentlifecycle(SDLC)传统系统开发的寿命周期transactionprocessingsystem(TPS)交易处理系统transferpricing移转品定价transferpricingmodels移转品定价模式transferred-incosts转入成本treasurystockmethod库藏股票法two-stageallocationmethod两阶段成本分摊制Uunfavorablevariance不利差异userinterfacedesign(systems)用户界面设计Vvaluation,inventory存货计价value-addednetwork(VAN)增值网络variablecost变动成本variablecostmodel变动成本模式variablecosting变动成本法variablecosting,benefitsandlimitations变动成本法的优点与局限性variableoverheadcosts变动间接成本variableoverheadvariance变动间接费用差异varianceanalysis,variationson差异分析的变化variance,favorableandunfavorable有利和不利差异virtualprivatenetwork(VPN)公司专用内外互联网volume-basedcostdrivers数量成本动因Wwarrantsandrights认股权证与权利warrantycosts,accountingfor保修成本会计Webbrowsersoftware浏览器软件weighted-averagemethod加权平均法wideareanetwork(WAN)广域网wiretransfer电汇work-in-process(WIP)inventory半成品库存Zzero-basedbudget,strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotespayable无息应付票据以上就是管理会计术语中英对照表，应该说已经比较全面了，希望对你有所帮助。 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管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。AABCoverheadcosting作业成本法下的间接成本分摊absorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的优点与局限性accelerateddepreciationmethods力口速折旧法accountingassumptionsandconventions会计假设和会计惯例allocationofservicedepartmentcosts服务部门成本分摊allocationrate,fixedoverheadcost固定间接成本的分摊率allocationrate.variableoverheadcost变动间接成本的分摊率allocation,directmethod直接法分摊allocation.reciprocalmethod交叉分摊法allowancemethod备抵法allocation,step-downmethod按步向下分摊法amortization摊销analysisofvariation差异分析analysisofvariation,mixandyielsvariances差异分析，组合和产出差异analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工与材料投入的价格与效率差异分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead变动和固定制造费用的费用与效率差异分析analysisofvariation,salesmixvariance销售组合差异分析annualreport年报applicationsoftwarepackages软件包的应用artificialintelligence人工智能assets资产assuranceservices保险服务attestationengagement证明业务audit审计audit,compliance合规性审计audit,operational营运升级authoritativebudget(top-downbudget)权威式(自上而下)预算法authoritativestandard(cost)权威式标准(成本)automatedclearinghouse(ACH)自动清算系统Bbackflushcosting及时制造后推成本法balancesheetcomponents资产负债表要素balancesheet,Proforma迷你资产负债表balancedscorecard,example平衡记分卡例子balancedscorecard,implementingthe平衡记分卡的实施batchprocessing批量处理benchmarking标杆分析benefits,tangibleandintangible有形和无形收益boardofdirectors董事会bondterminology债券术语bondtypes债券种类bookvaluemethod账面价值法browser(Web)software浏览器软件budgetbalancesheet预算资产负债表budgetcommittee预算委员会budgetcoordinator预算协调员budgetcycle预算周期budgetnegotiation预算商议budgetparticipants预算参与者budgetperiod预算期budgetprocess预算流程budgetproposal预算提案budgetreviewandapproval预算检查与批准budgetrevision预算修正budgetslack预算松弛budgetsystems预算制度budget,authoritative(top-down)权威式(自上而下)预算budget,capital资本预算budget,cash现金预算budget,combined预算合并budget,costofgoodssold产品销售成本预算budget,definitionof预算的定义budget,directlabor直接人工预算budgetdirectmaterials直接材料预算budgetemployeebenefits员工福利预算budget,financial财务预算budget,fixable弹性预算budget,incremental增量预算budget,operating营业预算budget,overhead间接费用预算budget,participative参与式预算budget,production生产预算budget,sales销售预算budget,sellingandadministrativeexpense销售与管理费用预算budgetstatic静态预算budgetarycontrol预算控制budgeting预算编制budgetingprocessexperts预算流程专家budgetingsteps预算步骤budgeting,characteristicsofsuccessful成功的预算流程特征budgeting,flexible弹性预算budgets,continuous连续预算budgets,financial财务预算budgets,kaizen包涵改善内容的预算budgets,project项目预算budgets,strategyandplanning战略与计划预算budgets,zero-based零基预算businessnetwork商业网络businessfunctions,support企业功能，支持businessinformationsystems(BIS)企业信息系统businessintelligence商业情报businessunitprofitabilityanalysis部门盈利能力分析business-to-business(B2B)e-commerce企对企商务by-products副产品Ccapacity产能capacityutilizations,masterbudget产能利用率总预算capacityutilization,normal正常产能利用率capacity,practical实际产能capacity,theoretical理论产能capitallease资本租赁capitalleaseobligation资本租赁债务capitalstock月殳本carryingcost持有成本cash现金cashbudget现金预算cashdisbursements现金支付cashdisbursements(outflows)现金支付cashdiscounts现金折扣cashexcess超额现金cashflowreturnoninvestment(CEROI)投资活动产生的现金流量cashflowsfromoperatingactivities经营活动产生的现金流量cashreceipts(inflows)现金收入(流入)cause-and-effectdiagram因果图center,cost成本中心center,investment投资中心center,profit利润中心、center,revenue收入中心client/servermodel客户端/服务器系统，客户伺服器combinedbudget合并预算combinedfinancialstatement合并财务报表committed(sunk)契约承约(沉没)成本committedcost契约承约成本commoncost共同成本commoncostallocation共同成本分配compensationbalance补偿余额completed-contractmethod合同完工法complexity复杂性complianceaudit合规性审计comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem计算机网络系统concurrentengineering(CE)并行工程conformance符合conservatism稳健性consignedgoods寄销货物consolidatedfinancialstatement合并资产负债表contingencies或有事项contingentliability或有负债continuousbudget连续预算contributionmargin边际贡献contributionreporting贡献报告controlcharts控制图表control,budgetary预算控制controllablecost可控成本controllableprofit可控利润conversioncost转换成本corporatecapital(stockholders’equity)公司资本(股东权益)costaccountingterm成本会计术语costaccumulation成本归集costallocation成本分摊costassignment成本分配costcenter成本中心costdriver(allocationbase)成本动因(分摊基础)costdrivers,activity-based作业成本动因costdrivers,executional执行性成本动因costdrivers,structural结构性成本动因costdrivers,volume-based数量成本动因costflowassumptions成本流转假设costflow,processcosting分步成本法的成本流转costflowsinmanufacturingcompanies制造业成本流转costflowsinmerchandisingandservicecompanies商业和服务业成本流转costmanagement成本管理costobject成本对象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold产品销售成本costofgoodssoldbudget产品销售成本预算costofquality(COQ)analysis质量成本分析costpool成本归集costrecoverymethod成本回收法coststandards成本标准coststandards,authoritative权威式成本标准coststandards,currentlyattainable当前可实现的标准coststandards,ideal理想成本标准coststandards,participative参与式成本标准cost,actual实际成本cost,carrying持有成本cost,committed(sunk)承约(沉没)成本cost,controllable可控成本cost,conversion转换成本cost,definitionof成本定义cost,differential成本差异cost,direct直接成本cost,fixed固定成本cost,indirect间接成本cost,indirectlabor间接人工成本costindirectmaterials间接材料成本costn0committed(flexible)非承约(弹性)成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本(混合成本)costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益关系costing(actual,normal,standard)实际成本，正常成本，标准成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服务部门成本归集costs,historicaldatafordetermining用于确定成本的历史数据criticalsuccess,factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturitiesoflong-termdebt本年到期的长期负债currentlyattainablestandard(cost)当前可实现的标准customeracquisition获得客户customeroutcomemeasures顾客成果指标customerprofitabilityanalysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,applicationsoftwarepackages定制应用软件包customschargesandtariffs关税税费及税率Ddatadefinitionlanguage(DDL)数据定义语言datadesign(systems)数据设计(系统)datadictionary数据字典datamanipulationlanguage(DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagementsystem(DBMS)数据库管理系统databasemanagementsystem(DBMS)types数据管理系统种类data-drivendecisionsupportsystem数据决策支持系统debtsecurity债务证券decisionsupportsystem(DSS)决策支持系统decliningbalancemethod余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtaxliability递延所得税负债departmentaloverheadrate部门间接成本分摊率depletion折耗depletionaccounting折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriberline(DSL)数字用户线directcost直接成本directcost(variablecosting)直接成本法(变动成本法)directcutover(conversion/implementation)完全切换(转换/实施directfinancinglease直接融资租赁directlaborbudget直接人工预算directlabor,standardcostsfor直接人工标准成本directmaterialsbudget直接材料预算directmaterialsinventory直接材料存货directmaterial,standardcostsfor直接材料标准成本directmethod直接法directprofit直接利润directwrite-offmethod直接冲销法discontinuesoperation停止经营discretionarycost酌定成本，任意成本distributedprocessing分散式处理dividends月殳利dividendspayable应付股利dividends,cash现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip票据股利dividends,stock股票股利dollar-valueLIFO金额数据后进先出法DuPontmeth