【正文】 er物價(jià)變動(dòng)會(huì)計(jì)accounting for price changes無償債能力insolvency完全合并full consolidation物價(jià)指數(shù)price index物價(jià)變動(dòng)price changes完全應(yīng)計(jì)法full accrual method物價(jià)總指數(shù)general price index外匯期貨交易foreign exchange frtrues transaction下推會(huì)計(jì)（美）pushdown accounting先折算后調(diào)整法translationremeasurement method現(xiàn)行成本/穩(wěn)值貨幣會(huì)計(jì)current cost/general purchasing power accountin現(xiàn)行成本crurent cost現(xiàn)行成本會(huì)計(jì)current cost accounting先調(diào)整后折算法remeasurementtranslation method銷售代理處sales agency相互持股mutual holdings相對(duì)賬戶調(diào)節(jié)reconciliation of home office and branch accounts新合伙人入伙admission of a new parther向上銷售upstream sale衍生金融工具derivative financial instruments銷售式融資租賃salestype financing lease向下銷售downstream sale消費(fèi)稅consumer tax一筆交易觀onetransaction opinion業(yè)主權(quán)論the proprietorship theory一般物價(jià)水準(zhǔn)會(huì)計(jì)general price level accounting一般購(gòu)買力單位units of general purchasing power一般購(gòu)買力保全maintaining capital in units of general purchasing power印花稅stamp tax應(yīng)付稅款法taxes payable method營(yíng)業(yè)虧損抵免operating loss carrybacks and carryforwards以外幣表示的應(yīng)收款項(xiàng)或應(yīng)付款項(xiàng)receivables ofr payables denominated in foreign currency一次總付清算lumpsum qartnership liquidation營(yíng)業(yè)稅husiness tax永久性差異permanent difference原合伙人退伙retirement of initial partner原始成本historical cost遠(yuǎn)期匯率forward rate時(shí)間性差異timing difference暫時(shí)性差異temporary difference增值表value added statement債權(quán)人會(huì)議mittee representation債務(wù)重整debt restructurings賬面匯率recorded rate直接融資租賃direct financing lease直接標(biāo)價(jià)法direct quotation直接控股direct holdings招股說明書prospectus中間匯率middle rate中期報(bào)告interim reporting重置成本replacement cost轉(zhuǎn)租賃subleases準(zhǔn)改組（美）quasireorbganization資本保全capital maintenance資本化價(jià)值capitalized value資本因素capital factor資產(chǎn)負(fù)債法asset/libility method存貨轉(zhuǎn)讓價(jià)格inventory transfer price創(chuàng)立合并consolidation出租人會(huì)計(jì)accounting for leaseslessor持有/(產(chǎn)損益)holding gains losses持倉(cāng)盈虧opsition gain and loss承租人會(huì)計(jì)accounting for leasesleasee成本回收法cost recovery method縱向合并Vertical integration綜合變動(dòng)general change子公司權(quán)益變動(dòng)change in ownership of a subsidiary子公司subsidiary pany資源稅resources tax成本法cost method財(cái)產(chǎn)信托會(huì)計(jì)（美）fiduciary accounting財(cái)產(chǎn)稅property tax部分分?jǐn)偡╬artial allocation不合并子公司unconsolidated subsidiaries最低退休金負(fù)債（美）minimum liability租賃leases租金rents表融資offbalancesheet financing比例合并（美）proportionate consolidtion保證金法deposit method資本資產(chǎn)定價(jià)模型capital asset pricing model[編輯]成本會(huì)計(jì) 成本會(huì)計(jì)會(huì)計(jì)術(shù)語(yǔ)名稱英文名稱關(guān)聯(lián)業(yè)務(wù)往來國(guó)有資本經(jīng)營(yíng)預(yù)算制度能源審計(jì)投資中心利潤(rùn)中心酌量性費(fèi)用中心收入中心固定成本標(biāo)準(zhǔn)成本中心作業(yè)成本計(jì)算法直接人工成本差異direct labor variance直接材料成本差異direct material variance在產(chǎn)品計(jì)價(jià)workinprocess costing聯(lián)產(chǎn)品成本計(jì)算joint products costing生產(chǎn)成本匯總程序accumulation process of procluction cost制造費(fèi)用差異manufacturing expenses variance實(shí)際成本與估計(jì)成本actual cost and estimated cost工資費(fèi)用分配salary costs allocation成本曲線cost curve農(nóng)業(yè)生產(chǎn)成本agriculture production cost原始成本和重置成本original cost and replacement cost工程施工成本直接成本與間接成本direct cost and indirect cost可控成本controllable cost制造費(fèi)用分配manufacturing expenses allocation理論成本與應(yīng)用成本theory cost and practice cost輔助生產(chǎn)成本分配auxiliary production cost allocation期間費(fèi)用成本控制程序procedure of cost control成本記錄cost entry, cost recorder cost agenda成本計(jì)算分批法job costing method成本計(jì)算分步法直接人工成本差異direct labor variance成本控制方法cost control method內(nèi)河運(yùn)輸成本生產(chǎn)費(fèi)用要素elements of production expenses歷史成本與未來成本historical cost and future cost可避免成本與不可避免成本avoidable cost and unavoidable cost成本計(jì)算期cost period平均成本與個(gè)別成本avorage cost and individual cost社會(huì)成本society cost鐵路運(yùn)輸成本廢品損失spoliage and defective work losses單位成本與總成本unit cost and total cost成本開支范圍allowable cost沿海運(yùn)輸成本成本轉(zhuǎn)賬cost transfer全面成本控制total cost control商品銷售成本cost of merchandise sold價(jià)格差異price variance汽車運(yùn)輸成本存置成本holding cost or carrying cost已耗成本與未耗成本expired cost and unexpired cost航空運(yùn)輸成本相關(guān)成本與非相關(guān)成本relevant cost and irrelevant cost因素分析法factor analysis approach目標(biāo)成本target cost成本計(jì)算分類法group costing method遠(yuǎn)洋運(yùn)輸成本定額成本norm cost跨期攤提費(fèi)用分配interperiod expenses allocation計(jì)劃成本planned cost數(shù)量差異quantity variance燃料費(fèi)用分配fuel expenses allocation定額成本控制制度norm cost control system定額管理management norm可遞延成本與不可遞延成本deferrable cost and undeferrable cost成本控制標(biāo)準(zhǔn)standard of cost control副產(chǎn)品成本計(jì)算byproduct costing責(zé)任成本responsibility cost生產(chǎn)損失核算production loss accounting生產(chǎn)成本production cost預(yù)計(jì)成本predicted cost成本結(jié)構(gòu)cost structure房地產(chǎn)開發(fā)成本主要成本與加工成本prime costs and processing costs決策成本cost of decision making成本計(jì)算品種法category costing method在產(chǎn)品成本workinprocess cost工廠成本factory cost成本考核cost assess制造費(fèi)用manufactruing expenses動(dòng)力費(fèi)用分配power expenses allocation趨勢(shì)分析法trend analysis approach成本計(jì)算簡(jiǎn)單法simple costing method責(zé)任成本層次levels of responsibility cost對(duì)比分析法parative analysis approach約當(dāng)產(chǎn)量比例法equivalent units method原始記錄original record可比產(chǎn)品成本分析general product cost analysis預(yù)算成本budgeted costs銷售成本cost of goods sold停工損失loss on work stoppage等級(jí)產(chǎn)品成本計(jì)算graded product costing分散核算宏觀經(jīng)濟(jì)成本macro economic cost綜合費(fèi)用分配posite expenses allocation全部成本absorption cost集中核算商品采購(gòu)成本merchandise procurement cost成本考核指標(biāo)cost examming target閑置成本idle cost賬面成本cost of book value主要產(chǎn)品單位成本分析再生產(chǎn)成本cost of reproduction增量成本incremantal cost成本控制cost control全部產(chǎn)品成本分析成本流程cost flow內(nèi)部成本報(bào)表internal cost statement成本計(jì)算方法costing method成本計(jì)算對(duì)象costing objective成本計(jì)算單位costing unit成本計(jì)劃完成情況分析成本計(jì)劃管理體系planned management system of cost成本計(jì)劃cost plan成本會(huì)計(jì)cost accounting成本核算原則principle of costing成本核算程序cost accounting qrocedures