管理會計術語中英對照表

管理會計術語中英對照表許多時候，我們會遇到英文的會計術語，雖然在國內(nèi)普遍使用中文，但偶爾情況也會有英文術語的出現(xiàn)也需要用到，所以本對照表可以解決你的不時之需。AABCoverheadcosting作業(yè)成本法下的間接成本分攤absorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的優(yōu)點與局限性accelerateddepreciationmethods力口速折舊法accountingassumptionsandconventions會計假設和會計慣例accountingchanges會計變更accountingequation會計恒等式accountingforcostflowsinamanufacturingcompany制造業(yè)成本流轉(zhuǎn)會計AccountfortheImpairmentorDisposalofLong-livedAssets長期資產(chǎn)損失或處置會計accountinginformationsystems會計信息系統(tǒng)accountingpolicies會計政策accountingrecognition會計確認accounting,accrual權責發(fā)生制accounting,responsibility會計責任accounting,variableoverhead變動制造費用會計accounting,payable應付賬款accounting,receivable應收賬款accountsreceivablesdisclosure應收賬款披露accrualaccounting權責發(fā)生制activityanalysis作業(yè)活動分析activitycostdriver作業(yè)成本動因activitymethod(variablechargeapproach)作業(yè)方法(變動法)activity-basedbudgeting(ABB)作業(yè)基礎預算法activity-basedcostdrivers作業(yè)成本動因activity-basedcosting(ABC)作業(yè)成本法activity-basedmanagement(ABM)作業(yè)管理法activity-basedmanagement,advantagesanddisadvantages作業(yè)管理法的優(yōu)勢與劣勢actualcost實際成本AIS.Seeaccountinginformationsystems會計信息系統(tǒng)allocationbase 分攤基礎allocationofservicedepartmentcosts服務部門成本分攤allocationrate,fixedoverheadcost固定間接成本的分攤率allocationrate.variableoverheadcost變動間接成本的分攤率allocation,directmethod直接法分攤allocation.reciprocalmethod交叉分攤法allowancemethod備抵法allocation,step-downmethod按步向下分攤法amortization攤銷analysisofvariation差異分析analysisofvariation,mixandyielsvariances差異分析，組合和產(chǎn)出差異analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工與材料投入的價格與效率差異分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead變動和固定制造費用的費用與效率差異分析analysisofvariation,salesmixvariance銷售組合差異分析annualreport年報applicationsoftwarepackages軟件包的應用artificialintelligence人工智能assets資產(chǎn)assuranceservices保險服務attestationengagement證明業(yè)務audit審計audit,compliance合規(guī)性審計audit,operational營運升級authoritativebudget(top-downbudget)權威式(自上而下)預算法authoritativestandard(cost)權威式標準(成本)automatedclearinghouse(ACH)自動清算系統(tǒng)Bbackflushcosting及時制造后推成本法balancesheetcomponents資產(chǎn)負債表要素balancesheet,Proforma迷你資產(chǎn)負債表balancedscorecard,example平衡記分卡例子balancedscorecard,implementingthe平衡記分卡的實施batchprocessing批量處理benchmarking標桿分析benefits,tangibleandintangible有形和無形收益boardofdirectors董事會bondterminology債券術語bondtypes債券種類bookvaluemethod賬面價值法browser(Web)software瀏覽器軟件budgetbalancesheet預算資產(chǎn)負債表budgetcommittee預算委員會budgetcoordinator預算協(xié)調(diào)員budgetcycle預算周期budgetnegotiation預算商議budgetparticipants預算參與者budgetperiod預算期budgetprocess預算流程budgetproposal預算提案budgetreviewandapproval預算檢查與批準budgetrevision預算修正budgetslack預算松弛budgetsystems預算制度budget,authoritative(top-down)權威式(自上而下)預算budget,capital資本預算budget,cash現(xiàn)金預算budget,combined預算合并budget,costofgoodssold產(chǎn)品銷售成本預算budget,definitionof預算的定義budget,directlabor直接人工預算budgetdirectmaterials直接材料預算budgetemployeebenefits員工福利預算budget,financial財務預算budget,fixable彈性預算budget,incremental增量預算budget,operating營業(yè)預算budget,overhead間接費用預算budget,participative參與式預算budget,production生產(chǎn)預算budget,sales銷售預算budget,sellingandadministrativeexpense銷售與管理費用預算budgetstatic靜態(tài)預算budgetarycontrol預算控制budgeting預算編制budgetingprocessexperts預算流程專家budgetingsteps預算步驟budgeting,characteristicsofsuccessful成功的預算流程特征budgeting,flexible彈性預算budgets,continuous連續(xù)預算budgets,financial財務預算budgets,kaizen包涵改善內(nèi)容的預算budgets,project項目預算budgets,strategyandplanning戰(zhàn)略與計劃預算budgets,zero-based零基預算businessnetwork商業(yè)網(wǎng)絡businessfunctions,support企業(yè)功能，支持businessinformationsystems(BIS)企業(yè)信息系統(tǒng)businessintelligence商業(yè)情報businessunitprofitabilityanalysis部門盈利能力分析business-to-business(B2B)e-commerce企對企商務by-products副產(chǎn)品Ccapacity產(chǎn)能capacityutilizations,masterbudget產(chǎn)能利用率總預算capacityutilization,normal正常產(chǎn)能利用率capacity,practical實際產(chǎn)能capacity,theoretical理論產(chǎn)能capitallease資本租賃capitalleaseobligation資本租賃債務capitalstock月殳本carryingcost持有成本cash現(xiàn)金cashbudget現(xiàn)金預算cashdisbursements現(xiàn)金支付cashdisbursements(outflows)現(xiàn)金支付cashdiscounts現(xiàn)金折扣cashexcess超額現(xiàn)金cashflowreturnoninvestment(CEROI)投資活動產(chǎn)生的現(xiàn)金流量cashflowsfromoperatingactivities經(jīng)營活動產(chǎn)生的現(xiàn)金流量cashreceipts(inflows)現(xiàn)金收入(流入)cause-and-effectdiagram因果圖center,cost成本中心center,investment投資中心center,profit利潤中心、center,revenue收入中心client/servermodel客戶端/服務器系統(tǒng)，客戶伺服器combinedbudget合并預算combinedfinancialstatement合并財務報表committed(sunk)契約承約(沉沒)成本committedcost契約承約成本commoncost共同成本commoncostallocation共同成本分配compensationbalance補償余額completed-contractmethod合同完工法complexity復雜性complianceaudit合規(guī)性審計comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem計算機網(wǎng)絡系統(tǒng)concurrentengineering(CE)并行工程conformance符合conservatism穩(wěn)健性consignedgoods寄銷貨物consolidatedfinancialstatement合并資產(chǎn)負債表contingencies或有事項contingentliability或有負債continuousbudget連續(xù)預算contributionmargin邊際貢獻contributionreporting貢獻報告controlcharts控制圖表control,budgetary預算控制controllablecost可控成本controllableprofit可控利潤conversioncost轉(zhuǎn)換成本corporatecapital(stockholders’equity)公司資本(股東權益)costaccountingterm成本會計術語costaccumulation成本歸集costallocation成本分攤costassignment成本分配costcenter成本中心costdriver(allocationbase)成本動因(分攤基礎)costdrivers,activity-based作業(yè)成本動因costdrivers,executional執(zhí)行性成本動因costdrivers,structural結構性成本動因costdrivers,volume-based數(shù)量成本動因costflowassumptions成本流轉(zhuǎn)假設costflow,processcosting分步成本法的成本流轉(zhuǎn)costflowsinmanufacturingcompanies制造業(yè)成本流轉(zhuǎn)costflowsinmerchandisingandservicecompanies商業(yè)和服務業(yè)成本流轉(zhuǎn)costmanagement成本管理costobject成本對象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold產(chǎn)品銷售成本costofgoodssoldbudget產(chǎn)品銷售成本預算costofquality(COQ)analysis質(zhì)量成本分析costpool成本歸集costrecoverymethod成本回收法coststandards成本標準coststandards,authoritative權威式成本標準coststandards,currentlyattainable當前可實現(xiàn)的標準coststandards,ideal理想成本標準coststandards,participative參與式成本標準cost,actual實際成本cost,carrying持有成本cost,committed(sunk)承約(沉沒)成本cost,controllable可控成本cost,conversion轉(zhuǎn)換成本cost,definitionof成本定義cost,differential成本差異cost,direct直接成本cost,fixed固定成本cost,indirect間接成本cost,indirectlabor間接人工成本costindirectmaterials間接材料成本costn0committed(flexible)非承約(彈性)成本costnoncontrollable不可控制成本costopportunity機會成本costperiod期間成本costprime主要成本costproduct產(chǎn)品成本coststep成本步驟costtotal(mixed)總成本(混合成本)costvariable變動成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益關系costing(actual,normal,standard)實際成本，正常成本，標準成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服務部門成本歸集costs,historicaldatafordetermining用于確定成本的歷史數(shù)據(jù)criticalsuccess,factors關鍵性成功因素currencyrestrictions貨幣限制currentliabilities流動負債currentmaturitiesoflong-termdebt本年到期的長期負債currentlyattainablestandard(cost)當前可實現(xiàn)的標準customeracquisition獲得客戶customeroutcomemeasures顧客成果指標customerprofitabilityanalysis客戶盈利能力分析customerretention客戶保留customersatisfaction客戶滿意度customization,applicationsoftwarepackages定制應用軟件包customschargesandtariffs關稅稅費及稅率Ddatadefinitionlanguage(DDL)數(shù)據(jù)定義語言datadesign(systems)數(shù)據(jù)設計(系統(tǒng))datadictionary數(shù)據(jù)字典datamanipulationlanguage(DML)數(shù)據(jù)操作語言datamining數(shù)據(jù)挖掘datawarehouse數(shù)據(jù)倉庫database數(shù)據(jù)庫databasemanagementsystem(DBMS)數(shù)據(jù)庫管理系統(tǒng)databasemanagementsystem(DBMS)types數(shù)據(jù)管理系統(tǒng)種類data-drivendecisionsupportsystem數(shù)據(jù)決策支持系統(tǒng)debtsecurity債務證券decisionsupportsystem(DSS)決策支持系統(tǒng)decliningbalancemethod余額遞減折舊法deductibleamount可扣減額deferredtax遞延稅款deferredtaxliability遞延所得稅負債departmentaloverheadrate部門間接成本分攤率depletion折耗depletionaccounting折耗會計depositmethod收現(xiàn)營收認列法depreciation折舊derivative衍生金融產(chǎn)品differentialcost差量成本digitalsubscriberline(DSL)數(shù)字用戶線directcost直接成本directcost(variablecosting)直接成本法(變動成本法)directcutover(conversion/implementation)完全切換(轉(zhuǎn)換/實施directfinancinglease直接融資租賃directlaborbudget直接人工預算directlabor,standardcostsfor直接人工標準成本directmaterialsbudget直接材料預算directmaterialsinventory直接材料存貨directmaterial,standardcostsfor直接材料標準成本directmethod直接法directprofit直接利潤directwrite-offmethod直接沖銷法discontinuesoperation停止經(jīng)營discretionarycost酌定成本，任意成本distributedprocessing分散式處理dividends月殳利dividendspayable應付股利dividends,cash現(xiàn)金股利dividends,cumulative累計股利dividends,liquidating清算股利dividends,property實物財產(chǎn)股利dividends,scrip票據(jù)股利dividends,stock股票股利dollar-valueLIFO金額數(shù)據(jù)后進先出法DuPontmethod,profitabilityanalysis杜邦盈利能力分析Eeconomicentity經(jīng)濟實體economicvalueadded(EVA)經(jīng)濟附加值EDGARdatabaseEDGAR數(shù)據(jù)庫effectiveness效果efficiency效果efficiencyvariance效率差異ElectronicDataGathering,Analysis,andRetrieval(EDGAR)system 電子數(shù)據(jù)手機、分析和檢索系統(tǒng)electronicdatainterchange(EDI)電子數(shù)據(jù)交換electronicfundstransfer(EFT)電子資金轉(zhuǎn)帳ElementsofFinancialStatements財務報表要素employeebenefitsbudget員工福利名預算employeestockownershipplan(ESOP)員工持股計戈1Jenterpriseresourceplanning(ERP)system企業(yè)資源計劃(ERP)系統(tǒng)enterpriseresourcesplanning(ERP)企業(yè)資源計劃(ERP)entity-relationship(E-R)diagram實體一關系圖equity(netassets)權益(凈資產(chǎn))equitymethodaccounting權益法會計equityshare(stock)options股票期權equivalentunit(EU)約當產(chǎn)量executionalcostdrivers執(zhí)行成本動因executivesupportsystems(ESS)高級管理人員支持系統(tǒng)expenses費用expertsystem專家系統(tǒng)，電子智慧系統(tǒng)expropriation征用ExtensibleMarkupLanguage(XML)可擴展標識語言extraordinaryitem非常項目Ffactoring應收賬款代理fatclient(application)原客戶端favorablevariance有利差異financialbudget財務預算financialproductivity財務生產(chǎn)力financialreportingresources財務報告資源financialreports,segmentedexternal對外財務報告financialstatementfootnotesofdisclosures財務報表輔助或披露financialstatementlimitations財務報表限制financialstatementuser,internalandexternal財務報表內(nèi)部和外部使用者financialstatement,proforma模擬財務報表financialstatementsforamanufacturingcompany制造企業(yè)財務報表financing融資finishedgoods(FG)inventory產(chǎn)成品存貨First-in,first-out(FIFO)costingmethod先進先出成本法first,first-out(FIFO)method先進先出法fixedcost固定成本fixedcost,committed已承擔固定成本fixedcost,discretionary酌定固定成本fixedoverheadcosts固定間接成本fixedoverheadvariance固定間接費用差異flexiblebudget彈性預算flexiblebudgetvariance彈性預算差異flexiblebudgeting彈性預算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充分披露原則functionalcurrency功能貨幣fuzzylogic模糊邏輯Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyacceptedauditingstandards(GAAS)公認審計準貝IJgoals,budgetsand預算目標goingconcern連續(xù)經(jīng)營的企業(yè)goodsintransit在途商業(yè)goods,consigned寄銷商品goodwill商譽grossprofit(constantgrossmarginpercentage)method毛利法groupandcompositemethods分類和綜合法Hhierarchicaldatabasemanagementsystem(DBMS)分級數(shù)據(jù)庫管理系統(tǒng)histogram直接圖表historicalcost歷史成本historicaldatafordeterminingcosts決定成本的歷史數(shù)據(jù)HypertextMarkupLanguage(HTML)超文本標識語言Iidealstandards(cost)理想標準if-convertedmethod如果轉(zhuǎn)換法impairment,invalue價值損失imputedinterestrate應計利率incomestatementpreparation損益表編制incomestatement,multiple-step多步式損益表incomestatement,proforma模擬損益表incomestatement,single-step單步式損益表income凈收益incrementalbudget增量預算incrementalcostallocationmethod增量成本分配法indirectcost間接成本indirectlaborcost間接人工成本informationsystems,management-level管理層信息系統(tǒng)informationsystems,strategic-level戰(zhàn)略信息系統(tǒng)innovation倉1」新InsiderTradingandSecuritiesFraudEnforcementActof19881988年內(nèi)部人交易與證券欺詐執(zhí)行法案InsiderTradingSanctionsActof19841984年的內(nèi)部交易制裁法案installmentsalesmethod分期付款銷售法intangibleassets無形資產(chǎn)intangibles,artistic藝術品無形資產(chǎn)intangibles,contract合同無形資產(chǎn)intangibles,customer客戶無形資產(chǎn)intangibles,marketing營銷無形資產(chǎn)intangibles,technological技術性無形資產(chǎn)integrateddisclosure整合披露interest-bearingnote計息票據(jù)intermediateproduct中間產(chǎn)品Internet互聯(lián)網(wǎng)Internetbackbone骨干網(wǎng)internetProtocol(IP)互聯(lián)網(wǎng)協(xié)議intranet內(nèi)聯(lián)網(wǎng)inventoriablecost產(chǎn)品成本inventory存貨inventoryaccounts,manufacturingcompany制造企業(yè)存貨帳戶inventoryerrors存貨誤差inventorylevels,determininginprocesscosting分步成本法的存貨水平inventorysystem盤存制度inventorysystem,periodic定期盤存制inventorysystem,perpetual永續(xù)盤存制inventoryvaluation存貨定價inventory,beginning期初存貨inventory,directmaterials直接材料存貨inventory,finishedgoods(FG)產(chǎn)成品存貨inventory,work-in-process(WIP)半成品庫存investmentcenter投資中心involuntaryconversion強制性交換Jjobordercosting分批成本法jointproducts聯(lián)產(chǎn)品just-in-time(JIT)system及時制Kkaizenbudgets包含改善內(nèi)容的預算kaizenbudgets,benefits包含改善內(nèi)容的預算的優(yōu)點knowledgeworksystems(KWS)知識工作系統(tǒng)knowledge-levelsystems知識水平體系Llast-in,first-out(LIFO)method后進先出法lease租賃leveragedlease杠桿租賃liabilities負債liabilities,current流動負債life-cyclecosting生命周期成本法LIFOliquidation后進先出清算LIFOreserve后進先出儲備localareanetwork(LAN)局域網(wǎng)localareanetwork,wireless無線局域網(wǎng)long-termcontracts,losseson長期合同損失long-termplanning長期計戈1Jlosscontingencies或有損失losses損失lowerofcostormarket(LCM)rule成本與市價孰低法Mmainframecomputer主機managementbyexceptionmethod例外管理managementbyobjectives(MBO)目標管理managementbyobjective(MBO),benefits目標管理的優(yōu)點managementdiscussionandanalysis(MD&A)管理層論述及分析managementinformationsystems(MIS)管理信息系統(tǒng)management-levelinformationsystems管理層水平信息系統(tǒng)manufacturingcompany制造業(yè)manufacturingcompany,accountingforcostflowsina制造業(yè)成本流轉(zhuǎn)會計manufacturingcompany,costflowsina制造業(yè)成本流轉(zhuǎn)manufacturingcompany,financialstatementsfora制造業(yè)財務報表marketexpectations市場預期marketpricemodel市場定價模型marketshare市場份額marketvalue市值marketvalueadded(MVA)市場附加值marketablesecurities有價證券masterbudget總預算masterbudgetcapacityutilization產(chǎn)能利用率總預算masterbudget,components總預算要素matching酉己比materiality重要性materialsresourcesplanning(MRP)物質(zhì)資源計劃merchandisingcompany商品企業(yè)model-drivendecisionsupportsystem模型決策支持系統(tǒng)multiple-stepincomestatement多步式損益表Nnegotiatedpricemodel協(xié)議價格模型netincome凈利netmarketplace純市場netrealizablevalue(NRV)可變現(xiàn)凈netrealizablevalue(NRV)fortradereceivables應收貨款可變現(xiàn)凈值netrealizablevalue(NRV)method可變現(xiàn)凈值法networkoperatingsystem(NOS)網(wǎng)絡操作系統(tǒng)networktopology局域網(wǎng)network,computer計算機網(wǎng)絡neuralnetwork神經(jīng)系統(tǒng)nominalunitofmoney名義貨幣單位noncommitted(flexible)cost未承擔(彈性)成本noncontrollablecost不可控成本nonmonetaryassets,exchangesof非貨幣性資產(chǎn)交易nontradereceivables非貿(mào)易應收賬款normalcapacityutilization正常產(chǎn)能利用率normalcosting正常成本計算notespayable應付票據(jù)Oobject-orienteddatabasemanagementsystem(OODBMS)面向?qū)ο蟮臄?shù)據(jù)庫管理系統(tǒng)off-balance-sheetfinancing資產(chǎn)負債表表外融資officesystems辦公系統(tǒng)online(real-time)processing在線(實時)處理onlineanalyticalprocessing(OLAP)在線分析處理onlinetransactionprocessing(OLAP)在線交易處理operatingbudget營運預算operatinglease經(jīng)營性租賃operatingsegment,reporting營運部門報告operationcosting營運成本operationalaudit營運審計operationalproductivity營運生產(chǎn)力operational-levelinformationsystems營運水平信息系統(tǒng)operations營運operationsandperformancegoals營運與業(yè)績目標opportunitycost機會成本overhead間接費用overheadbudget間接費用預算overheadrate,departmental部門間接費用分攤率overheadrate,plant-wide工廠范圍內(nèi)間接費用分攤率Ppacket,data數(shù)據(jù)包paid-incapital(contributedcapital)實繳資本parvaluestock面值股parallelstrategy(conversion/implementation)平行戰(zhàn)略(轉(zhuǎn)換/實施)Paretodiagram帕累托圖partialproductivity部分生產(chǎn)力participativebudget(bottom-uporserf-imposedbudget)參與式預算法participativestandards(cost)參與式標準(成本)pensionplan退休金計劃pensionworksheet退休金計算表performancemeasurementreports業(yè)績評價報告performancemeasures,establishing確立業(yè)績指標performance,evaluating績效評估periodcost期間成本periodicinventorysystem定期盤存制periodicity周期性permanentdifference永久性差異perpetualinventorysystem永續(xù)盤存制phasedapproach(conversion/implementation)階段法physicalmeasure(units-of-production)method(單位產(chǎn)品)實物計量法pilotstudy(conversion/implementation)指引性學習plant-wideoverheadrate工廠范圍內(nèi)間接費用分攤率Point-to-PointTunnelingProtocol)PPTP)點對點隧道協(xié)議post-saleservice售后服務practicalcapacity實際產(chǎn)能preferredstock優(yōu)先股pretaxfinancialincome稅前收入price(rate)variance價格(匯率)差異primecost主要成本proformabalancesheet模擬資產(chǎn)負債表proformafinancialstatement模擬財務報表proformaincomestatement模擬損益表proformascheduleofcashdisbursements模擬現(xiàn)金支付明細表proformascheduleofcashreceipts模擬現(xiàn)金收入明細表proformastatement模擬報表processcosting分步成本法processcostingbenefitsandlimitations分步成本法的優(yōu)點與局限性processcostingcostflow分步成本法processdesign(systems)流程設計(系統(tǒng))processexperts,budgeting預算流程專家processing,batch批量加工processing,online(real-time)在線處理(實時)productcost(inventoriablecost)產(chǎn)品成本productprofitabilityanalysis產(chǎn)品盈利能力分析productionbudget生產(chǎn)預算productioncostreport生產(chǎn)成本報告productivity生產(chǎn)力productivity,financial財務生產(chǎn)力productivity,operational營運生產(chǎn)力productivity,partial部分生產(chǎn)力productivity,totalfactor總因素生產(chǎn)力profitcenter利潤中心、profitabilityanalysis,businessunit部門盈利能力分析profitabilityanalysis,customer顧客盈利能力分析profitabilityanalysis,product產(chǎn)品盈利能力分析projectbudgets項目預算projectbudgets,advantages項目預算的優(yōu)勢promissorynote本票property,plant,andequipment(PP&E)財產(chǎn)、廠房及設備proxysolicitations委任，委任投票請求PublicCompanyAccountingOversightBoard(PCAOB)上市公司會計監(jiān)察委員會purchaseaccounting采購會計Qquality質(zhì)量qualityassurance(QA)質(zhì)量保證qualityaudit質(zhì)量審計qualityfunctiondeployment(QFD)質(zhì)量函數(shù)配置Rreciprocalmethod交叉分擔法recordingandvaluation記錄與評估RegulationS-KS-K條列RegulationS-XS-X條列relationaldatabasemanagementsystem(RDBMS)關系數(shù)據(jù)庫管理系統(tǒng)relativesalesvaluemethod相對銷售價值法relevantrange相關范圍residualincome(RI)剩余收益resourceallocation資源分配responsibilityaccounting責任會計responsibility,assigning責任分配restrictedcash專用現(xiàn)金retailinventorymethod零售價盤存法returnonassets(ROA)資產(chǎn)回報率returnonequity(ROE)權益回報率returnoninvestment(ROI)投資回報率revenuecenter營業(yè)收入中心revenuerecognition營業(yè)收入的確認revenuerecognitionandrealization營業(yè)收入的確認與現(xiàn)實revenues營業(yè)收入revenues,unearnedofdeferred收入，未實現(xiàn)收入或遞延收入reversesplit并股reviewservice審查服務rewards,assigning報酬分配rework返工ringnetwork環(huán)狀網(wǎng)絡Ssaleagreement銷售協(xié)議salewithrecourse有追索權的銷售salewithoutrecourse無追索權的銷售salesbudget銷售預算salesforecast銷售預測salespipeline銷售渠道salesvalueatsplit-offmethod分離點法下的銷售價值salesvolumevariance銷售量差異sales-typelease銷售式租賃Sarbanes-OxleyActof20022002《薩班斯法案》scale規(guī)模scrap報廢securedborrowing有擔保借款securitization證券化segmentmargin部門毛利segmentreporting部門報告sellingandadministrativeexpensebudget銷售與管理費用預算sensitivityanalysis敏感性分析servercomputer輔助計算機servicecompany服務企業(yè)short-termobjectives短期目標single-stepincomestatement單步式損益表specificgoodspooledLIFOapproach特殊商品后進先出法spoilage廢品spoilage,inprocesscosting分步成本法下的廢品spreadsheet電子數(shù)據(jù)表stand-alonecostallocationmethod獨立成本分配法standardcosting標準成本法standardssources標準來源starnetwork星狀網(wǎng)絡statementofcashflowexample現(xiàn)金流量表實例statementofcashflows現(xiàn)金流量表statementofearnings(incomestatement)收益表(損益表)statementofshareholders'equity所有者權益變動表statement,proforma模擬報表staticbudget靜態(tài)預算statisticalcontrols統(tǒng)計控制stepcost階梯成本step-downmethod按步向下分攤法stockoption認股權證straight-linemethod,depreciation直線折舊法strategicbusinessunit(SBU)戰(zhàn)略性業(yè)務部門(SBU)strategicdecisions戰(zhàn)略性決策strategic-levelinformationsystems戰(zhàn)略性水平信息系統(tǒng)structuralcostdrivers結構性成本動因StructuredQueryLanguage(SQL)結構化查詢語言successfulbudgeting成功的預算流程sunkcost沉沒成本systemsdesign系統(tǒng)設計systemsdevelopmentlifecycle(SDLC)系統(tǒng)開發(fā)的壽命周期systemsdevelopmentlifecycle(SDLC),traditional傳統(tǒng)系統(tǒng)開發(fā)的壽命周期systems,decisionsupport決策支持系統(tǒng)systems,expert專家系統(tǒng)systems,knowledgework知識工作系統(tǒng)systems,knowledge-level知識水平系統(tǒng)systems,managementinformation管理信息系統(tǒng)systems,office辦公系統(tǒng)systems,operationallevelinformation營運水平信息系統(tǒng)systems,transactionprocessing交易處理系統(tǒng)Ttaxliability,corporate企業(yè)納稅義務taxableamount應稅金額taxableincome應稅所得technology技術temporarydifference暫時性差異theoreticalcapacity理論產(chǎn)能thinclient(application)瘦客戶端topmanagement高級管理人員totalcost(mixedcost)總成本(混合成本)totalfactorproductivity(TFP)總因素生產(chǎn)力totalqualitymanagement(TQM)全面質(zhì)量管理tradediscounts商業(yè)折扣tradereceivables應收賬款traditionalsystemsdevelopmentlifecycle(SDLC)傳統(tǒng)系統(tǒng)開發(fā)的壽命周期transactionprocessingsystem(TPS)交易處理系統(tǒng)transferpricing移轉(zhuǎn)品定價transferpricingmodels移轉(zhuǎn)品定價模式transferred-incosts轉(zhuǎn)入成本treasurystockmethod庫藏股票法two-stageallocationmethod兩階段成本分攤制Uunfavorablevariance不利差異userinterfacedesign(systems)用戶界面設計Vvaluation,inventory存貨計價value-addednetwork(VAN)增值網(wǎng)絡variablecost變動成本variablecostmodel變動成本模式variablecosting變動成本法variablecosting,benefitsandlimitations變動成本法的優(yōu)點與局限性variableoverheadcosts變動間接成本variableoverheadvariance變動間接費用差異varianceanalysis,variationson差異分析的變化variance,favorableandunfavorable有利和不利差異virtualprivatenetwork(VPN)公司專用內(nèi)外互聯(lián)網(wǎng)volume-basedcostdrivers數(shù)量成本動因Wwarrantsandrights認股權證與權利warrantycosts,accountingfor保修成本會計Webbrowsersoftware瀏覽器軟件weighted-averagemethod加權平均法wideareanetwork(WAN)廣域網(wǎng)wiretransfer電匯work-in-process(WIP)inventory半成品庫存Zzero-basedbudget,strengths零基預算的優(yōu)勢zero-basedbudgeting零基預算zero-interest-bearingnote無息票據(jù)zero-interest-bearingnotespayable無息應付票據(jù)以上就是管理會計術語中英對照表，應該說已經(jīng)比較全面了，希望對你有所幫助。 分隔 分隔 管理會計術語中英對照表許多時候，我們會遇到英文的會計術語，雖然在國內(nèi)普遍使用中文，但偶爾情況也會有英文術語的出現(xiàn)也需要用到，所以本對照表可以解決你的不時之需。AABCoverheadcosting作業(yè)成本法下的間接成本分攤absorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的優(yōu)點與局限性accelerateddepreciationmethods力口速折舊法accountingassumptionsandconventions會計假設和會計慣例allocationofservicedepartmentcosts服務部門成本分攤allocationrate,fixedoverheadcost固定間接成本的分攤率allocationrate.variableoverheadcost變動間接成本的分攤率allocation,directmethod直接法分攤allocation.reciprocalmethod交叉分攤法allowancemethod備抵法allocation,step-downmethod按步向下分攤法amortization攤銷analysisofvariation差異分析analysisofvariation,mixandyielsvariances差異分析，組合和產(chǎn)出差異analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工與材料投入的價格與效率差異分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead變動和固定制造費用的費用與效率差異分析analysisofvariation,salesmixvariance銷售組合差異分析annualreport年報applicationsoftwarepackages軟件包的應用artificialintelligence人工智能assets資產(chǎn)assuranceservices保險服務attestationengagement證明業(yè)務audit審計audit,compliance合規(guī)性審計audit,operational營運升級authoritativebudget(top-downbudget)權威式(自上而下)預算法authoritativestandard(cost)權威式標準(成本)automatedclearinghouse(ACH)自動清算系統(tǒng)Bbackflushcosting及時制造后推成本法balancesheetcomponents資產(chǎn)負債表要素balancesheet,Proforma迷你資產(chǎn)負債表balancedscorecard,example平衡記分卡例子balancedscorecard,implementingthe平衡記分卡的實施batchprocessing批量處理benchmarking標桿分析benefits,tangibleandintangible有形和無形收益boardofdirectors董事會bondterminology債券術語bondtypes債券種類bookvaluemethod賬面價值法browser(Web)software瀏覽器軟件budgetbalancesheet預算資產(chǎn)負債表budgetcommittee預算委員會budgetcoordinator預算協(xié)調(diào)員budgetcycle預算周期budgetnegotiation預算商議budgetparticipants預算參與者budgetperiod預算期budgetprocess預算流程budgetproposal預算提案budgetreviewandapproval預算檢查與批準budgetrevision預算修正budgetslack預算松弛budgetsystems預算制度budget,authoritative(top-down)權威式(自上而下)預算budget,capital資本預算budget,cash現(xiàn)金預算budget,combined預算合并budget,costofgoodssold產(chǎn)品銷售成本預算budget,definitionof預算的定義budget,directlabor直接人工預算budgetdirectmaterials直接材料預算budgetemployeebenefits員工福利預算budget,financial財務預算budget,fixable彈性預算budget,incremental增量預算budget,operating營業(yè)預算budget,overhead間接費用預算budget,participative參與式預算budget,production生產(chǎn)預算budget,sales銷售預算budget,sellingandadministrativeexpense銷售與管理費用預算budgetstatic靜態(tài)預算budgetarycontrol預算控制budgeting預算編制budgetingprocessexperts預算流程專家budgetingsteps預算步驟budgeting,characteristicsofsuccessful成功的預算流程特征budgeting,flexible彈性預算budgets,continuous連續(xù)預算budgets,financial財務預算budgets,kaizen包涵改善內(nèi)容的預算budgets,project項目預算budgets,strategyandplanning戰(zhàn)略與計劃預算budgets,zero-based零基預算businessnetwork商業(yè)網(wǎng)絡businessfunctions,support企業(yè)功能，支持businessinformationsystems(BIS)企業(yè)信息系統(tǒng)businessintelligence商業(yè)情報businessunitprofitabilityanalysis部門盈利能力分析business-to-business(B2B)e-commerce企對企商務by-products副產(chǎn)品Ccapacity產(chǎn)能capacityutilizations,masterbudget產(chǎn)能利用率總預算capacityutilization,normal正常產(chǎn)能利用率capacity,practical實際產(chǎn)能capacity,theoretical理論產(chǎn)能capitallease資本租賃capitalleaseobligation資本租賃債務capitalstock月殳本carryingcost持有成本cash現(xiàn)金cashbudget現(xiàn)金預算cashdisbursements現(xiàn)金支付cashdisbursements(outflows)現(xiàn)金支付cashdiscounts現(xiàn)金折扣cashexcess超額現(xiàn)金cashflowreturnoninvestment(CEROI)投資活動產(chǎn)生的現(xiàn)金流量cashflowsfromoperatingactivities經(jīng)營活動產(chǎn)生的現(xiàn)金流量cashreceipts(inflows)現(xiàn)金收入(流入)cause-and-effectdiagram因果圖center,cost成本中心center,investment投資中心center,profit利潤中心、center,revenue收入中心client/servermodel客戶端/服務器系統(tǒng)，客戶伺服器combinedbudget合并預算combinedfinancialstatement合并財務報表committed(sunk)契約承約(沉沒)成本committedcost契約承約成本commoncost共同成本commoncostallocation共同成本分配compensationbalance補償余額completed-contractmethod合同完工法complexity復雜性complianceaudit合規(guī)性審計comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem計算機網(wǎng)絡系統(tǒng)concurrentengineering(CE)并行工程conformance符合conservatism穩(wěn)健性consignedgoods寄銷貨物consolidatedfinancialstatement合并資產(chǎn)負債表contingencies或有事項contingentliability或有負債continuousbudget連續(xù)預算contributionmargin邊際貢獻contributionreporting貢獻報告controlcharts控制圖表control,budgetary預算控制controllablecost可控成本controllableprofit可控利潤conversioncost轉(zhuǎn)換成本corporatecapital(stockholders’equity)公司資本(股東權益)costaccountingterm成本會計術語costaccumulation成本歸集costallocation成本分攤costassignment成本分配costcenter成本中心costdriver(allocationbase)成本動因(分攤基礎)costdrivers,activity-based作業(yè)成本動因costdrivers,executional執(zhí)行性成本動因costdrivers,structural結構性成本動因costdrivers,volume-based數(shù)量成本動因costflowassumptions成本流轉(zhuǎn)假設costflow,processcosting分步成本法的成本流轉(zhuǎn)costflowsinmanufacturingcompanies制造業(yè)成本流轉(zhuǎn)costflowsinmerchandisingandservicecompanies商業(yè)和服務業(yè)成本流轉(zhuǎn)costmanagement成本管理costobject成本對象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold產(chǎn)品銷售成本costofgoodssoldbudget產(chǎn)品銷售成本預算costofquality(COQ)analysis質(zhì)量成本分析costpool成本歸集costrecoverymethod成本回收法coststandards成本標準coststandards,authoritative權威式成本標準coststandards,currentlyattainable當前可實現(xiàn)的標準coststandards,ideal理想成本標準coststandards,participative參與式成本標準cost,actual實際成本cost,carrying持有成本cost,committed(sunk)承約(沉沒)成本cost,controllable可控成本cost,conversion轉(zhuǎn)換成本cost,definitionof成本定義cost,differential成本差異cost,direct直接成本cost,fixed固定成本cost,indirect間接成本cost,indirectlabor間接人工成本costindirectmaterials間接材料成本costn0committed(flexible)非承約(彈性)成本costnoncontrollable不可控制成本costopportunity機會成本costperiod期間成本costprime主要成本costproduct產(chǎn)品成本coststep成本步驟costtotal(mixed)總成本(混合成本)costvariable變動成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益關系costing(actual,normal,standard)實際成本，正常成本，標準成本costing,joborder分批成本法costing,process分步成本法costs成本costs,allocationofservicedepartment服務部門成本歸集costs,historicaldatafordetermining用于確定成本的歷史數(shù)據(jù)criticalsuccess,factors關鍵性成功因素currencyrestrictions貨幣限制currentliabilities流動負債currentmaturitiesoflong-termdebt本年到期的長期負債currentlyattainablestandard(cost)當前可實現(xiàn)的標準customeracquisition獲得客戶customeroutcomemeasures顧客成果指標customerprofitabilityanalysis客戶盈利能力分析customerretention客戶保留customersatisfaction客戶滿意度customization,applicationsoftwarepackages定制應用軟件包customschargesandtariffs關稅稅費及稅率Ddatadefinitionlanguage(DDL)數(shù)據(jù)定義語言datadesign(systems)數(shù)據(jù)設計(系統(tǒng))datadictionary數(shù)據(jù)字典datamanipulationlanguage(DML)數(shù)據(jù)操作語言datamining數(shù)據(jù)挖掘datawarehouse數(shù)據(jù)倉庫database數(shù)據(jù)庫databasemanagementsystem(DBMS)數(shù)據(jù)庫管理系統(tǒng)databasemanagementsystem(DBMS)types數(shù)據(jù)管理系統(tǒng)種類data-drivendecisionsupportsystem數(shù)據(jù)決策支持系統(tǒng)debtsecurity債務證券decisionsupportsystem(DSS)決策支持系統(tǒng)decliningbalancemethod余額遞減折舊法deductibleamount可扣減額deferredtax遞延稅款deferredtaxliability遞延所得稅負債departmentaloverheadrate部門間接成本分攤率depletion折耗depletionaccounting折耗會計depositmethod收現(xiàn)營收認列法depreciation折舊derivative衍生金融產(chǎn)品differentialcost差量成本digitalsubscriberline(DSL)數(shù)字用戶線directcost直接成本directcost(variablecosting)直接成本法(變動成本法)directcutover(conversion/implementation)完全切換(轉(zhuǎn)換/實施directfinancinglease直接融資租賃directlaborbudget直接人工預算directlabor,standardcostsfor直接人工標準成本directmaterialsbudget直接材料預算directmaterialsinventory直接材料存貨directmaterial,standardcostsfor直接材料標準成本directmethod直接法directprofit直接利潤directwrite-offmethod直接沖銷法discontinuesoperation停止經(jīng)營discretionarycost酌定成本，任意成本distributedprocessing分散式處理dividends月殳利dividendspayable應付股利dividends,cash現(xiàn)金股利dividends,cumulative累計股利dividends,liquidating清算股利dividends,property實物財產(chǎn)股利dividends,scrip票據(jù)股利dividends,stock股票股利dollar-valueLIFO金額數(shù)據(jù)后進先出法DuPontmeth