【正文】 oducts 資本預算Capital budgeting 儲囤成本Carrying costs 現(xiàn)金預算Cash budget因果圖Causeandeffect diagram 財務管理認證Certified in financial management注冊管理會計師Certified management accountant財務總監(jiān)Chief financial officer決定系數(shù)Coefficient of determination 共謀定價Collusive pricing 共同成本Common cost完整往復成本Complete reciprocated costs 合成單位Composite unit 商討會法Conference method 遵循質量Conformance quality 常數(shù)Constant固定毛利率NRV法Constant grossmargin percentage NRV method 約束條件Constraint滾動預算Continuous budget, rolling budget 貢獻收益表Contribution ine statement 邊際貢獻Contribution margin單位邊際貢獻Contribution margin per unit 邊際貢獻率Contribution margin percentage 邊際貢獻比例Contribution margin ratio 控制Control控制圖Control chart 可控性Controllability可控成本Controllable cost 主計長Controller加工成本Conversion costs 成本Cost成本會計Cost accounting成本會計標準委員會Cost accounting standards board成本匯集Cost accumulation 成本分配Cost allocation成本分配基礎Costallocation base 成本分配基礎Costapplication base 成本歸集Cost assignment成本－收益權衡Costbenefit approach 成本中心Cost center 成本動因Cost driver 成本估計Cost estimation 成本函數(shù)Cost function 成本層級Cost hierarchy 成本流入Cost incurrence 成本領先Cost leadership 成本管理Cost management 成本對象Cost object 資本成本Cost of capital 產(chǎn)品制造成本Cost of goods manufactured 成本庫Cost pool 成本預測Cost predictions 成本追溯Cost tracing 質量成本Costs of quality, quality costs 本量利分析Costvolumeprofit(CVP)analysis 累計平均時間學習模型Cumulative averagetime learning model 當前成本Current cost 客戶成本層級Customer cost hierarchy 客戶生命周期成本Customer lifecycle costs 客戶盈利分析Customerprofitability analysis 客戶回應時間Customerresponse time 客戶服務Customer service 分權Decentralization 決策模型Decision model 決策表Decision table 經(jīng)營杠桿水平Degree of operating leverage 分母水平Denominator level 生產(chǎn)數(shù)量差異Denominatorlevel variance, Outputlevel overhead variance, Productionvolume variance 因變量Dependent variable 產(chǎn)品或服務設計Design of products, services, or processes 設計質量Design quality 設計鎖定成本Designedin costs, lockedin costs 診斷控制系統(tǒng)Diagnostic control systems 差異成本Differential cost 差異收入Differential revenue 直接分配法Direct allocation method 直接成本法Direct costing 成本對象的直接成本Direct costs of a cost object 直接生產(chǎn)人工成本Direct manufacturing labor costs 直接材料成本Direct material costs直接材料存貨Direct material inventory 直接材料混合差異Direct material mix variance直接材料產(chǎn)量差異Direct material yield variance直接法Direct method 折現(xiàn)率Discount rate現(xiàn)金流量折現(xiàn)法Discounted cash flow(DCF)methods酌量性成本Discretionary costs 發(fā)送Distribution 減少規(guī)模Downsizing向下需求旋轉Downward demand spiral 雙重定價Dual pricing雙成本分配率法Dualrate costallocation method, dualrate method 傾銷Dumping次優(yōu)化決策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making經(jīng)濟訂單數(shù)量Economic order quantity(EOQ)經(jīng)濟增加值Economic value added 有效性Effectiveness 效率Efficiency效率差異Efficiency variance, usage variance 努力Effort技術成本Engineered costs 約當產(chǎn)量Equivalent units 事項Event預期貨幣價值Expected monetary value, expected value經(jīng)驗曲線Experience curve外部失敗成本External failure cost 設施支持成本Facilitysustaining costs 工廠間接費用Factory overhead costs 有利差異Favorable variance 反饋Feedback財務主管Finance director 財務會計Financial accounting 財務預算Financial budget財務計劃模型Financial planning models 產(chǎn)成品存貨Finished goods inventory 先進先出分步法Firstin, firstout(FIFO)processcosting method 固定成本Fixed cost 固定間接費用彈性預算差異Fixed overhead flexiblebudget variance 固定間接費用耗費差異Fixed overhead spending variance 彈性預算Flexible budget 彈性預算差異Flexiblebudget variance 產(chǎn)品全部成本Full costs of the product 目標一致性Goal congruence 毛利率Gross margin percentage 增長構成Growth ponent 高低法Highlow method 同質的成本庫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 增量單位時間學習模型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 檢驗點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 改進法預算Kaizen budgeting 人工時間記錄Labortime record 學習曲線Learning curve生命周期預算Lifecycle budgeting 生命周期成本法Lifecycle costing 業(yè)務管理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Makeorbuy 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 全面預算Master budget全面預算生產(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 道德風險Moral hazard 動機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 function 非價值增加成本Nonvalueadded cost 正常生產(chǎn)能力利用Normal capacity utilization 正常成本法Normal costing 正常毀損Normal spoilage 目標函數(shù)Objective function 準時表現(xiàn)Ontime performance 一次性特殊訂單Onetimeonly special order 經(jīng)營預算Operating budget 營業(yè)部門Operating department 營業(yè)利潤Operating ine 經(jīng)營杠桿Operating leverage 經(jīng)營Operation 經(jīng)營成本核算系統(tǒng)Operationcosting system 機會成本Opportunity cost 資本機會成本Opportunity cost of capital 采購訂單成本Ordering costs 組織架構Organization structure 結果Outes 產(chǎn)出單位成本Output unitlevel costs 外部采購Outsourcing 分配過多的間接成本Overabsorbed indirect costs, Overapplied