公司企業(yè)成本會計英文術(shù)語(編輯修改稿)
2025-05-30 18:05 本頁面
【文章內(nèi)容簡介】 ge增長構(gòu)成Growth ponent高低法Highlow method同質(zhì)的成本庫Homogenous cost pool基本報酬率Hurdle rate混合成本核算系統(tǒng)Hybrid costing system空置時間Idle time假設(shè)成本Imputed costs增量成本Incremental cost增量成本分配法Incremental costallocation method增量收入Incremental revenue增量收入分配法Incremental revenueallocation method增量單位時間學(xué)習(xí)模型Incremental unittime learning model自變量Independent variable成本對象的間接成本Indirect costs of a cost object間接成本分配率Indirectcost rate間接制造成本Indirect manufacturing costs工業(yè)工程法Industrial engineering method, Workmeasurement method通貨膨脹Inflation價格差異Inputprice variance, price variance, rate variance內(nèi)制Insourcing檢驗(yàn)點(diǎn)Inspection point管理會計師協(xié)會Institute of Management Accountants交互式控制系統(tǒng)Interactive control systems截距項(xiàng)Intercept中間產(chǎn)品Intermediate product內(nèi)部失敗成本Internal failure costs內(nèi)含報酬率法Internal rateofreturn (IRR) method產(chǎn)品存貨成本Inventoriable costs存貨管理Inventory management投資Investment投資中心Investment center批次Job分批成本記錄Jobcost record, jobcost sheet分批法Jobcosting system聯(lián)合成本Joint costs聯(lián)產(chǎn)品Joint products即時制生產(chǎn)Justintime (JIT) production, lean production即時制采購Justintime (JIT) purchasing改進(jìn)法預(yù)算Kaizen budgeting人工時間記錄Labortime record學(xué)習(xí)曲線Learning curve生命周期預(yù)算Lifecycle budgeting生命周期成本法Lifecycle costing業(yè)務(wù)管理Line management線形成本函數(shù)Linear cost function線性規(guī)劃Linear programming主產(chǎn)品Main product自產(chǎn)/外購決策M(jìn)akeorbuy decisions管理會計Management accounting例外管理Management by exception管理控制系統(tǒng)Management control system制造單元Manufacturing cells生產(chǎn)周期時間Manufacturing cycle time, Manufacturing lead time分配的制造費(fèi)用Manufacturing overhead allocated, Manufacturing overhead applied制造類企業(yè)Manufacturingsector panies安全邊際Margin of safety市場營銷Marketing市場分額差異Marketshare variance市場規(guī)模差異Marketsize variance全面預(yù)算Master budget全面預(yù)算生產(chǎn)能力利用Masterbudget capacity utilization材料需求規(guī)劃Materials requirements planning用料單Materialsrequisition record商業(yè)類企業(yè)Merchandisingsector panies混合成本Mixed cost, semivariable cost道德風(fēng)險Moral hazard動機(jī)Motivation多重共線性Multicollinearity多變量回歸Multiple regression凈利潤Net ine凈現(xiàn)值法Net present value (NPV) method凈可實(shí)現(xiàn)值法Net realizable value (NPV) method名義回報率Nominal rate of return非線性成本函數(shù)Nonlinear cost
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