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1、1 revenue center 收入中心 2 profit centrer 利润中心3 internal transfer price 内部转移价格 4 transfer pricing 转移定价5 based on market price 基于市场价格 6 negotiated price based on the market price 以市场为基础的协商价格7 transfer price based on the marginal cost plus fixed expenses 变动成本加固定费转移价格8 transfer price based on the full cos
2、t 全部成本转移价格9investment center 投资中心 10 market share 市场占有率11 innovation 创新 12margin of safety ratio 安全边际率13 shart-term budgeting 短期预算 14 overall budget 全面预算15 sales budget 销售预算 16 production budget 生产预算17 incremenal budgetary system 增量预算法 18 zero-based budgetary system 零基础预算法19 fixed budgetary system 固
3、定预算法 20 flexible budgetary system 弹性预算法21 periodic budgetary system 定期预算法 22 rolling budgetary system 滚动预算法23 perfomance measuremen t业绩评价 24 economic value added 经济增加值25 market value added 市场增加值 26 cost center 成本中心27 standard center 标准成本中心 28 expense center 费用中心29 responsibility cost 责任成本 30 control
4、lable cost 可控成本31 un xontrollable cost 非可控成本 32 cost behavior 成本性态 33 fixed costs 固定成本34 variable costs 可变成本 35 mixed costs混合成本36 semi-variable costs 半变动成本 37 delayed variable costs延期变动成本38 stepped costs阶梯式成本 39 curvilinear variable costs曲线变动成本40 cost-volume-profit analysis 本量利分析 41 total costs 总成本4
5、2 profit before tax 税前利润 43 marginal contribution边际贡献44 marginal contribution per unit单位边际贡献 45 unit-price 单价46 unit variable cost单位变动成本 47 contribution to sales ratio边际贡献率48 break-even analysis盈亏临界分析 49 break-even point in sales volume盈亏临界点销售量50 fixed costs固定成本 51 current standard cost 现行标准成本52 bas
6、is standard cost基本标准成本53 direct meterial total variance直接材料成本差异54 actual quantity实际数量55 actual price实际价格56 standard price标准价格57 direct meterial price variance直接材料价格差异58 direct meterial quantity variance直接材料数量差异59 direct labor total variance 直接人工成本差异60 direct labor wage rate variance直接人工工资率差异61 direc
7、t labor efficiency variance直接人工效率差异62 variable overhead total variance变动制造费用成本差异63 fixed overhead total variance固定制造费用成本差异64 variable overhead expenditure variance变动制造费用耗费差异65 variable overhead efficiency variance变动制造费用效率差异66 fixed overhead expenditure variance 固定制造费用耗费差异67 fixed overhead volume var
8、iance固定制造费用能量差异68 fixed overhead efficiency variance 固定制造费用效率差异69 fixed overhead capacity variance 固定制造费用闲置能量70 management accounting 管理会计71 collection of supporting production overheads 辅助生产费用的归集72 direct method of allocation直接分配法73 reciprocal 相互的74 reciprocal method of allocation 交互分配法75 repeated
9、distribution method 交互分配法76 equivalent等值77 equivalent unit 约当产量78 joint 共同的，联合的79 joint products 联产品80 by-product副产品81 selling price method售价法82 physical units method实物数量法83 job costing 品种法84 batch costing 分批法85 process costing分步法86 standard costing标准成本法或标准成本计算87 standard cost 标准成本88 standard cost s
10、ystem标准成本系统89 ideal standard cost 理想成本系统90 attainable standard cost 正常标准成本91 direct material 直接材料92 direct labor直接人工93 fuel 燃料94 fuel and powel燃料和动力95 production ovethead制造费用96 sales expenses销售费用97 general and administrative expenses 管理费用98 product cost 产品成本99 period cost 期间成本100 direct cost 直接成本101
11、 indirect cost 间接成本102 cost collection and allocation 成本的归集和分配103 actual cosing system 实际成本计算制度104 standard costing system 标准成本计算制度105 absorption costing system全部成本计算制度106 marginal costing system 变动成本计算制度107 activity-based costing system 作业基础成本计算制度108 apportionment 分配109 apportionment ratio 分配率110 a
12、llocation 分配111 reorder 重新订购112 level 水平，级别113 reorder level 重新订货水平114 reorder point 重新订货点115 matching financing polic 配合型筹资政策116 aggressive 有进取心的117 aggressive financing policy 激进的筹资政策118 conservative 保守派119 conservative financing policy 保守的筹资政策120 trade credit商业信用121business credit 商业信用122 credit
13、limit 信贷限额123 commitment 保证 承若124 commitment fee 保证金 承若金125 compensate 补偿126 compensating balance 补偿性金额127 cost accounting 成本会计128 product costing 产品成本核算129 costing 成本计算130 production cost 生产成本131 character 品质132 capacity 能力133 capital 资本134 collateral 抵押135 condition 条件136 acquisition 取得137 acquisi
14、tion cost 取得成本138 order cost 订购成本139 procure 购置140 procuring cos 购置成本t141 holding cost 储存成本142 stock out 缺货143 stock-out cost 缺货成本144 order lead time 订货提前期145 successive 连续的146 supply供给147 successive supply and using of inventory 存货陆续供应和使用148 buffer 保险149 buffer inventory 保险储备150safety inventory 安全储备151 participating corporate bond 参加公司
