成本会计 |
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会计术语名称 | 英文名称 |
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固定成本 | fixed cost |
直接人工成本差异 | direct labor variance |
直接材料成本差异 | direct material variance |
在产品计价 | work-in-process costing |
联产品成本计算 | joint products costing |
生产成本汇总程序 | accumulation process of procluction cost |
制造费用差异 | manufacturing expenses variance |
实际成本与估计成本 | actual cost and estimated cost |
工资费用分配 | salary costs allocation |
成本曲线 | cost curve |
农业生产成本 | agriculture production cost |
原始成本和重置成本 | original cost and replacement cost |
直接成本与间接成本 | direct cost and indirect cost |
可控成本 | controllable cost |
制造费用分配 | manufacturing expenses allocation |
理论成本与应用成本 | theory cost and practice cost |
辅助生产成本分配 | auxiliary production cost allocation |
成本控制程序 | procedure of cost control |
成本记录 | cost entry, cost recorder cost agenda |
成本计算分批法 | job costing method |
直接人工成本差异 | direct labor variance |
成本控制方法 | cost control method |
生产费用要素 | elements of production expenses |
历史成本与未来成本 | historical cost and future cost |
可避免成本与不可避免成本 | avoidable cost and unavoidable cost |
成本计算期 | cost period |
平均成本与个别成本 | avorage cost and individual cost |
社会成本 | society cost |
废品损失 | spoliage and defective work losses |
单位成本与总成本 | unit cost and total cost |
成本开支范围 | allowable cost |
成本转账 | cost transfer |
全面成本控制 | total cost control |
商品销售成本 | cost of merchandise sold |
价格差异 | price variance |
存置成本 | holding cost or carrying cost |
已耗成本与未耗成本 | expired cost and unex-pired cost |
相关成本与非相关成本 | relevant cost and irrelevant cost |
因素分析法 | factor analysis approach |
目标成本 | target cost |
成本计算分类法 | group costing method |
定额成本 | norm cost |
跨期摊提费用分配 | inter-period expenses allocation |
计划成本 | planned cost |
数量差异 | quantity variance |
燃料费用分配 | fuel expenses allocation |
定额成本控制制度 | norm cost control system |
定额管理 | management norm |
可递延成本与不可递延成本 | deferrable cost and undeferrable cost |
成本控制标准 | standard of cost control |
副产品成本计算 | by-product costing |
责任成本 | responsibility cost |
生产损失核算 | production loss accounting |
生产成本 | production cost |
预计成本 | predicted cost |
成本结构 | cost structure |
主要成本与加工成本 | prime costs and processing costs |
决策成本 | cost of decision making |
成本计算品种法 | category costing method |
在产品成本 | work-in-process cost |
工厂成本 | factory cost |
成本考核 | cost assess |
制造费用 | manufactruing expenses |
动力费用分配 | power expenses allocation |
趋势分析法 | trend analysis approach |
成本计算简单法 | simple costing method |
责任成本层次 | levels of responsibility cost |
对比分析法 | comparative analysis approach |
约当产量比例法 | equivalent units method |
原始记录 | original record |
可比产品成本分析 | general product cost analysis |
预算成本 | budgeted costs |
销售成本 | cost of goods sold |
停工损失 | loss on work stoppage |
等级产品成本计算 | graded product costing |
宏观经济成本 | macro economic cost |
综合费用分配 | composite expenses allocation |
全部成本 | absorption cost |
商品采购成本 | merchandise procurement cost |
成本考核指标 | cost examming target |
闲置成本 | idle cost |
账面成本 | cost of book value |
再生产成本 | cost of reproduction |
增量成本 | incremantal cost |
成本控制 | cost control |
成本流程 | cost flow |
内部成本报表 | internal cost statement |
成本计算方法 | costing method |
成本计算对象 | costing objective |
成本计算单位 | costing unit |
成本计划管理体系 | planned management system of cost |
成本计划 | cost plan |
成本会计 | cost accounting |
成本核算原则 | principle of costing |
成本核算程序 | cost accounting qrocedures |
成本核算成本 | costing account |
成本核算 | costing |
成本归集 | cost accumulation |
成本管理 | cost management |
成本分析 | cost analysis |
成本分配 | ocst allocation |
成本分类账 | cost ledger |
成本分类 | cost classifiction |
成本调整 | cost adjustment |
成本差异 | cost variance |
成本报告 | costing report |
成本 | cost |
车间成本 | workshop cost |
厂内经济核算制 | internal business accounting system |
厂内结算价格 | internal settlement prices |
产品寿命周期成本 | product life cycle cost |
产品成本项目 | cost items of product |
产品成本计划 | the plan of product costs |
产品成本 | product cost |
产成品成本 | finished product cost |
财务成本与管理成本 | financial cost and manegement cost |
材料费用分配 | material costs allocation |
不可控成本 | uncontrollable cost |
标准成本控制制度 | standard cost control system |
标准成本 | standard cost |
比率分析法 | ration analysis apporach |
报告成本 | reporting cost |
半成品成本 | semi-finished product cost |