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1、财务管理财务会计管理会计专业术语词汇大全英文版andothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.ActivityinputsTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthatenabletheactivityto
2、beperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketingorproduction.Advancepricingagreements(APAs)AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Theagreementisprivateandis
3、bindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearanceofthefacilities,equipment,personnel,andmunicationmaterialsassociatedwithservices.AllocationAssignmentofindirectcoststocostobjects
4、.AnnuityAseriesoffuturecashflows.AppliedoverheadOverheadassignedtoproductionusingpredeterminedrates.AppraisalcostsCostsincurredtodeterminewhetherproductsandservicesareconformingtorequirements.BBalancedScorecard(SeeStrategicbasedresponsibilityaccountingsystem.)BaseperiodApriorperiodusedtosetthebenchm
5、arkformeasuringproductivitychanges.Batch-levelactivitiesActivitiesthatareperformedeachtimeabatchisproduced.BenchmarkingAnapproachthatusesbestpracticesasthestandardforevaluatingactivityperformance.Best-fittinglineThelinethatfitsasetofdatapointsthebestinthesensethatthesumofthesquareddeviationsofthedat
6、apointsfromthelineisthesmallest.BindingconstraintsConstraintswhoseresourcesarefullyutilized.Break-evenpointThepointwheretotalsalesrevenueequalstotalcosts;thepointofzeroprofits.ActivityoutputTheresultorproductofanactivity.ActivityoutputmeasureThenumberoftimesanactivityisperformed.Itisthequantifiablem
7、easureoftheoutput.ActivityreductionDecreasingthetimeandresourcesrequiredbyanactivity.ActivityselectionTheprocessofchoosingamongsetsofactivitiescausedbypetingstrategies.ActivitysharingIncreasingtheefficiencyofnecessaryactivitiesbyusingeconomiesofscale.ActivityvolumevarianceThecostoftheactualactivityc
8、apacityacquiredandthecapacitythatshouldbeused.Activity-basedcost(ABC)systemAcostsystemthatfirsttracescoststoactivitiesandthentracescostsfromactivitiestoproducts.Activity-basedcosting(ABC)Acostassignmentapproachthatfirstusesdirectanddrivertracingtoassigncoststoactivitiesandthenusesdriverstoassigncost
9、stocostobjects.Activity-basedmanagement(ABM)Asystemwide,integratedapproachthatfocusesmanagementsattentiononactivitieswiththeobjectiveofimprovingcustomervalueandtheprofitachievedbyprovidingthisvalue.Itincludesdriveranalysis,activityanalysis,andperformanceevaluation,anddrawsonactivity-basedcostingasam
10、ajorsourceofinformation.Activity-basedmanagement(ABM)accountingsystemAnaccountingsystemthatemphasizestheuseofactivitiesforassigningandmanagingcosts.Activity-basedresponsibilityaccountingAcontrolsystemdefinedbycenteringresponsibilityonprocessesandteamswhereactivityperformanceismeasuredintermsoftime,q
11、uality,andefficiency.ActualcostingAnapproachthatassignsactualcostsofdirectmaterials,directlabor,andoverheadtoproducts.AdjustedcostofgoodssoldThecostofgoodssoldafteralladjustmentsforoverheadvariancearemade.Glossary68183_glossary_849-860.qxd1042:27PMPage849BudgetmitteeAmitteeresponsibleforsettingbudge
12、tarypoliciesandgoals,reviewingandapprovingthebudget,andresolvinganydifferencesthatmayariseinthebudgetaryprocess.BudgetdirectorTheindividualresponsibleforcoordinatinganddirectingtheoverallbudgetingprocess.BudgetaryslackTheprocessofpaddingthebudgetbyoverestimatingcostsandunderestimatingrevenues.Budget
13、sPlansofactionexpressedinfinancialterms.CCapitalbudgetingTheprocessofmakingcapitalinvestmentdecisions.CapitalinvestmentdecisionsTheprocessofplanning,settinggoalsandpriorities,arrangingfinancing,andidentifyingcriteriaformakinglongterminvestments.CarryingcostsThecostsofholdinginventory.CashbudgetAdeta
14、iledplanthatoutlinesallsourcesandusesofcash.CausalfactorsActivitiesorvariablesthatinvokeservicecosts.Generally,itisdesirabletousecausalfactorsasthebasisforallocatingservicecosts.CentralizeddecisionmakingAsysteminwhichdecisionsaremadeatthetoplevelofanorganizationandlocalmanagersaregiventhechargetoimp
15、lementthem.CertifiedInternalAuditor(CIA)Apersonwhohaspassedaprehensiveexaminationdesignedtoensuretechnicalpetenceandhastwoyearsexperience.CertifiedManagementAccountant(CMA)Apersonwhohaspassedarigorousqualifyingexamination,hasmetanexperiencerequirement,andparticipatesincontinuingeducation.CertifiedPublicAccountant(CPA)Apersonwhoispermitted(bylaw)toserveasanexternalauditorandwhomustpassanationalexaminationandbelicensedbythestateinwhichheorshepracti
