公司企業(yè)成本會(huì)計(jì)英文術(shù)語(yǔ)-資料下載頁(yè)
2025-05-03 18:05本頁(yè)面
【正文】 iver收入對(duì)象Revenue object收入Revenues返工Rework合適規(guī)模Rightsizing安全庫(kù)存Safety stock銷(xiāo)售組合Sales mix銷(xiāo)售組合差異Sales mix variance銷(xiāo)售數(shù)量差異Salesquantity variance分離點(diǎn)銷(xiāo)售價(jià)值法Sales value at splitoff method銷(xiāo)售數(shù)額差異Salesvolume variance業(yè)務(wù)記錄Scorekeeping廢料Scrap銷(xiāo)售價(jià)格差異Sellingprice variance敏感性分析Sensitivity analysis可分離成本Separable costs階梯法Sequential allocation method, stepdown allocation method, stepdown method順序追溯Sequential tracing服務(wù)部門(mén)Service department, supporting department服務(wù)類(lèi)企業(yè)Servicesector panies服務(wù)支持成本Servicesustaining costs單變量回歸Simple regression單一成本分配率法singlerate costallocation method, singlerate method斜率系數(shù)Slope coefficient原始憑證Source document設(shè)定分析Specification analysis分離點(diǎn)Splitoff point毀損Spoilage人事管理Staff management單一個(gè)體成本分配法Standalone costallocation method單一個(gè)體收入分配法Standalone revenueallocation method標(biāo)準(zhǔn)Standard標(biāo)準(zhǔn)成本Standard cost標(biāo)準(zhǔn)成本法Standard costing估計(jì)系數(shù)標(biāo)準(zhǔn)差Standard error of the estimation coefficient標(biāo)準(zhǔn)投入Standard input標(biāo)準(zhǔn)價(jià)格Standard price靜態(tài)預(yù)算Static budget靜態(tài)預(yù)算差異Static budget variance階梯式成本函數(shù)Step cost function脫銷(xiāo)成本Stockout costs戰(zhàn)略成本管理Strategic cost management戰(zhàn)略Strategy沉沒(méi)成本Sunk costs超級(jí)變動(dòng)成本法Supervariable costing, throughput costing供應(yīng)鏈Supply chain單位目標(biāo)成本Target cost per unit單位目標(biāo)營(yíng)業(yè)利潤(rùn)Target operating ine per unit目標(biāo)價(jià)格Target price目標(biāo)投資回報(bào)率Target rate of return on investment理論生產(chǎn)能力Theoretical capacity約束理論Theory of constraints物料貢獻(xiàn)Throughput contribution時(shí)間動(dòng)因Time driver貨幣時(shí)間價(jià)值Time value of money全要素生產(chǎn)力Total factor productivity (TFP)全部間接費(fèi)用差異Totaloverhead variance轉(zhuǎn)移價(jià)格Transfer price觸發(fā)點(diǎn)Trigger point不確定性Uncertainty分配不足的間接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差異Unfavorable variance單位成本Unit cost未用生產(chǎn)能力Unused capacity價(jià)值增加成本Valueadded cost價(jià)值鏈Value chain價(jià)值工程Value engineering變動(dòng)成本Variable cost變動(dòng)成本法Variable costing變動(dòng)間接費(fèi)用效率差異Variable overhead efficiency variance變動(dòng)間接費(fèi)用彈性預(yù)算差異Variable overhead flexiblebudget variance變動(dòng)間接費(fèi)用耗費(fèi)差異Variable overhead spending variance差異Variance加權(quán)平均的分步法Weightedaverage processcosting method在產(chǎn)品存貨Workinprocess inventory 在產(chǎn)品Workinprocess
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