1、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
2、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
3、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 assig
4、nment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
5、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Decisio
6、n 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
7、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
8、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 m
9、aking, 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Experie
10、nce 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
11、 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
12、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
13、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 contro
14、l 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Jus
15、t-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
16、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
17、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
18、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
19、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
20、-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 met
21、hod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 solvi
22、ng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P
23、roduction-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 costsPV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
24、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
25、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Selli
26、ng-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sing
27、le-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
28、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Target operating income per unit目标价格Target price目标投资回报率Target rate of
