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...
