【正文】 ?gr?f?] n. 自傳，自傳文學(xué) center*投資中心 share* 市場(chǎng)占有率* [?n?39。automobile [39。te?n] v. 保持，保有，保留 （3）provide sbdy. with sthg. 給某人提供某物（4）autonomy [??39。tr??l?bl] cost* 可控成本 center* 收入中心 transfer price* 內(nèi)部轉(zhuǎn)移價(jià)格2561 transfer pricing 轉(zhuǎn)移定價(jià). The objective of a transfer pricing system is to allow divisional management to be assessed on the basis of divisional profit and so provide them with motivation while retaining their autonomy.【譯】轉(zhuǎn)移定價(jià)的目標(biāo)就是實(shí)現(xiàn)以部門(mén)利潤(rùn)為基礎(chǔ)對(duì)部門(mén)管理者進(jìn)行評(píng)估，并在保留其自主性的前提下實(shí)現(xiàn)激勵(lì)。?d?k] budgetary system 定期預(yù)算法2505 rolling [39。m?ntl] budgetary system 增量預(yù)算法2501 zerobased budgetary system 零基預(yù)算法【講解】zerobased budgetary, ZBB2502 fixed budgetary system 固定預(yù)算法2503 flexible [39。i:v?n] n. 保本 adj. 無(wú)盈虧的，無(wú)勝負(fù)的2471 breakeven point in sales volume = fixed costsmarginal contribution per unit*盈虧臨界點(diǎn)銷(xiāo)售量 = 固定成本單位邊際貢獻(xiàn)2472 breakeven point in sales revenue =fixed costsC/S ratio*盈虧臨界點(diǎn)銷(xiāo)售額 = 固定成本邊際貢獻(xiàn)率【講解】volume與revenue辨析revenue側(cè)重于數(shù)，volume側(cè)重于量。i?v(?)n] adj. 偶數(shù)的，相等的adv. 甚至break even是個(gè)詞組，凝固結(jié)構(gòu)breakeven[39?！局v解】relevant range 相關(guān)范圍（2）constant [39。t?k] adj. 半自動(dòng)的2425 delayed variable costs* 延期變動(dòng)成本2426 stepped costs* 階梯式成本2427 curvilinear [,k??v?39。sem?,??t?39。semiconductor [,sem?k?n39。s?t?] variance閑置能量差異PART VII Management Accounting第七部分 管理會(huì)計(jì)Section I CVP Analysis*第一節(jié) 本量利分析* behavior [b?39。 ek] variance 變動(dòng)制造費(fèi)用耗費(fèi)差異 overhead total variance 固定制造費(fèi)用差異2411 fixed overhead expenditure variance 耗費(fèi)差異2412 fixed overhead volume variance能量差異2413 fixed overhead efficiency variance效率差異2414 fixed overhead capacity [k?39。hed] n. 間接費(fèi)用，經(jīng)常費(fèi)用2401 variable overhead expenditure [?k39。ten?bl] standard cost 正常標(biāo)準(zhǔn)成本2373 current standard cost 現(xiàn)行標(biāo)準(zhǔn)成本2374 basic standard cost 基本標(biāo)準(zhǔn)成本 （勘誤） material total variance 直接材料成本差異【講解】variance [39。kw?v(?)l(?)nt] ，相等物 adj. 等價(jià)的，相等的，同意義的 products 聯(lián)產(chǎn)品2321 byproduct [39。ke??(?)n] n. 分配 of supporting production overheads 輔助生產(chǎn)費(fèi)用的歸集 method of allocation直接分配法2301 reciprocal method of allocation/repeated distribution method 交互分配法【講解】reciprocal [r?39。mɑ?d??n(?)l] costing system變動(dòng)成本計(jì)算制度 2264 ABC, activitybased costing system 作業(yè)基礎(chǔ)成本計(jì)算制度 ratio 分配率 [230。 39。k?mpenseiti?] n. 補(bǔ)充，修正，抵銷(xiāo) adj. 補(bǔ)償?shù)模拚腜ART VI Cost Accounting第六部分 成本會(huì)計(jì)Section I Product Costing第一節(jié) 產(chǎn)品成本的計(jì)算 [k?st] n. 成本2181 costing [k?st] n. 成本核算 cost 生產(chǎn)成本 material 直接材料2201 direct labor 直接人工2202 fuel and power 燃料和動(dòng)力2203 production overhead 制造費(fèi)用 expenses 銷(xiāo)售費(fèi)用 and administrative expenses 管理費(fèi)用 cost 產(chǎn)品成本2231 period cost 期間成本 cost 直接成本2241 indirect cost 間接成本 collection and allocation 成本的歸集和分配 costing system實(shí)際成本計(jì)算制度2261 standard costing system標(biāo)準(zhǔn)成本計(jì)算制度2262 absorption [?b39。gres?v] adj. 有進(jìn)取心的，侵略性的，好斗的（2）conservative [k?n39。b?f?] n.amp。kj??] v. 獲得，取得，采購(gòu)209. Order lead time* 訂貨提前期210. Successive [s?k39。t(?)r(?)l] n. 抵押2075 Condition* [k?n39。p?t(?)l] n. 資本2074 Collateral* [k?39。s?t?] n. 能力2073 Capital* [39。r?kt?] n. 品質(zhì)2072 Capacity* [k?39。pe??b(?)lz] n. 應(yīng)付賬款202. EOQ, economic order quantity* 經(jīng)濟(jì)訂購(gòu)量203. Management cost* 管理成本204. Shortage cost* 短缺成本205. Baumol cash management model* 鮑莫爾現(xiàn)金管理模型（存貨模式）2051 MillerOrr cash management model* 米勒歐爾現(xiàn)金管理模型（隨機(jī)模式）206. Credit policy* 信用政策2061 Credit term* 信用條件2062 Credit period* 信用期間207. 5C system* 5C系統(tǒng)2071 Character* [39。?nv(?)nt(?)r?] n. 存貨2011 Receivables* [ri39。g????b(?)l。spekj?l?t?v] motive* 投機(jī)動(dòng)機(jī)1972 Precautionary [pr?39。striktiv] current assets investing policy* 緊縮的流動(dòng)資產(chǎn)投資政策【講解】Constrictive [k?n39。nd?t(?)r?] conversion provision* 強(qiáng)制性轉(zhuǎn)換條款PART V Working Capital Management營(yíng)運(yùn)資本管理196. Moderate [39?！局v解】put price 回售價(jià)格195. Mandatory [39。r??z] n. 拖欠，待完成的事，應(yīng)付欠款Section IV Other longterm financing 其他長(zhǎng)期籌資191. Warrants* [w?:r?nts] n. 認(rèn)股權(quán)證192. Convertible* [k?n39。st?:lm?nt] n. 分期付款，安裝，就職190. Repayment at maturity* 到期償還1901 Repayment in advance* 提前償還1902 Repayment in arrears* 滯后償還【講解】（1）in advance adv. 預(yù)先，提前（2）advance [?d39。fl??t??] interest rate bond* 浮動(dòng)利率債券188. Listed bond/publicly traded bond*上市債券【講解】List [l?st] v.（使）公司（上市） bond 到期一次債券1891 Serial bond/installment bond* 分期債券【講解】Serial [39。186. participating [pɑ:39。pr?p?t?] n. 財(cái)產(chǎn)，所有權(quán)，屬性182. Equipment mortgage bond* 設(shè)備抵押債券183. Real estate mortgage bond* 不動(dòng)產(chǎn)抵押債券184. Debenture [d?39。ste?t。pr?ks?] n. 代理人，委托書(shū)，代用品171. Net value of assets method* 資產(chǎn)凈值法（又稱為凈資產(chǎn)倍率法）172. Over the counter market (OTC market) * 店頭市場(chǎng)173. Seasoned equity offering* 股權(quán)再融資174. Financing by issuing new shares* 增發(fā)新股融資175. Right issue* 附權(quán)發(fā)行；配股176. General protective provisions* 一般性保護(hù)條款177. Longterm bond* 長(zhǎng)期債券178. Registered bond* 記名債券179. Convertible bond* 可轉(zhuǎn)換債券180. Mortgage [39。 39。be?r?]