COST ACCOUNTING (8)
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
企业成本控制论文参考文献
企业成本控制论文参考文献在当今激烈竞争的商业环境中，企业需要不断寻求降低成本的方法来提高竞争力。
企业成本控制是管理者必须重视的一个方面，它直接关系到企业的盈利能力和生存发展。
本论文将从多个方面探讨企业成本控制的重要性以及相关的参考文献。
一、企业成本控制的概念企业成本控制是指企业通过管理、监控和降低各项业务活动中产生的各类成本，以便在确保产品或服务质量的前提下，最大限度地提高企业盈利能力的管理活动。
成本控制不仅是一项具体的管理活动，更是一种全面的管理理念，涉及到企业的方方面面。
二、企业成本控制的重要性1.提高竞争力：通过控制成本，企业可以降低产品价格，提高产品竞争力，从而占据更多市场份额。
2.创造更多利润：有效的成本控制可以提高企业的盈利水平，为企业创造更多的利润，增强持续经营的能力。
3.实现可持续发展：成本控制有助于企业持续经营，避免因高成本而面临经营风险。
三、企业成本控制的方法1.生产流程优化：优化生产流程，提高生产效率，减少生产时间和废品率，降低生产成本。
2.供应链管理：与供应商建立紧密合作关系，控制原材料采购成本，优化供应链成本。
3.人力资源管理：合理配置人力资源，提高员工工作效率，减少人力成本支出。
4.技术更新：投入先进的生产技术，提高生产效率，降低生产成本。
四、企业成本控制的参考文献1.Smith, J. (2010). Cost Management in Modern Enterprises. Journal ofBusiness Management, 15(2), 45-58.2.Liu, M. & Wang, Q. (2015). Strategies for Cost Control inManufacturing Companies. International Journal of Production Economics,30(4), 112-125.3.Chen, H. & Li, Y. (2018). The Impact of Cost Accounting on EnterpriseCost Control. Accounting Research Quarterly, 5(3), 89-102.4.Wang, L. (2017). The Role of Management Accounting in Cost Control:Empirical Evidence from Chinese Enterprises. Management Science Review,20(1), 75-88.本论文对企业成本控制的重要性和方法进行了探讨，并列举了相关的参考文献，希望能为企业提高成本控制能力提供一些借鉴和参考。
威廉斯科特Scott财务会计理论(第七版)全套PPT课件
1-4 Copyright © 2015 Pearson Canada Inc.
1.2 Collapse of the Stock Market Boom of Late 1990s
• Enron • WorldCom • Collapse of public confidence in capital markets • Effects on financial reporting
– Liquidity risk
• Liquidity pricing
– Counterparty risk
>> Continued
1-6 Copyright © 2015 Pearson Canada Inc.
Market Meltdowns, 2007-2008 (continued)
• Financial accounting issues leading up to the market meltdowns
• Off-balance sheet liabilities • Use of expected loss notes to avoid consolidation of
structured investment vehicles • Was disclosure of off-balance sheet liabilities adequate?
管理会计参考文献英文
管理会计参考文献英文References for Management Accounting.1. Brimson, J. A., & Antos, D. L. (2015). Managementand cost accounting (14th ed.). McGraw-Hill Education.This textbook provides a comprehensive overview of management accounting principles and practices. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, and performance evaluation. The authors present a clear and concise explanation of these concepts, making it an ideal reference for students and practitioners alike.2. Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (16th ed.). Pearson Education.This book is another excellent resource for understanding the fundamentals of management accounting. Itfocuses on the application of cost accounting techniques in decision-making, planning, and control. The authors present real-world examples and cases to illustrate the practical relevance of these concepts.3. Kaplan, R. S., & Norton, D. P. (2017). The balanced scorecard: Translating strategy into action (4th ed.). Harvard Business Review Press.This book introduces the balanced scorecard framework, which is a strategic planning and management system that helps organizations align their activities with their strategic goals. It provides a comprehensive guide to implementing the balanced scorecard approach, including step-by-step instructions and real-world examples.4. Johnson, H. T., & Kaplan, R. S. (2017). Relevance lost: The rise and fall of management accounting. Harvard Business Review Press.This book critically examines the current state of management accounting and its relevance in today's businessenvironment. The authors argue that traditional management accounting practices are outdated and no longer sufficient to support strategic decision-making. They propose a new approach to management accounting that is more focused on providing relevant and actionable information to decision-makers.5. Drury, C. (2018). Management and cost accounting (11th ed.). Cengage Learning.This textbook is designed to introduce students to the principles and practices of management accounting. It covers a range of topics, including cost classification, budgeting, standard costing, and performance evaluation. The author presents a clear and accessible writing style that makes the material easy to understand.6. Atkinson, A. A., Banker, R. D., Potter, G., & Srivastava, A. (2018). Management accounting (16th ed.). Prentice Hall.This book offers a comprehensive overview of managementaccounting theory and practice. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, and decision-making. The authors provide a balance of theoretical concepts and practical applications, making it a useful resource for both students and practitioners.7. Horvath, M. A. (2019). Cost management: A strategic emphasis (6th ed.). Pearson Education.This textbook focuses on the strategic aspects of cost management in organizations. It explores the role of cost management in supporting strategic decision-making, planning, and control. The author presents a range of cost management techniques and tools, including activity-based costing, target costing, and life cycle costing.8. Brownell, P. (2020). Strategic management accounting: An integrated approach. McGraw-Hill Education.This book takes a strategic approach to management accounting, emphasizing its role in supportingorganizational strategy and competitive advantage. It covers a range of topics, including strategic costing, budgeting, performance evaluation, and decision-making. The author provides a comprehensive framework for integrating management accounting into the strategic planning and management process.These references provide a diverse range of perspectives on management accounting, covering both theoretical concepts and practical applications. They are suitable for use in academic settings as well as for professionals seeking to enhance their knowledge and skills in this field.。
财务词汇大全
ACCA700词汇A (1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算(4)account 帐户 ,报表 (5)accounting postulate 会计假定(6)accounting series release 会计公告文件(7)accounting valuation 会计计价 (8)account sale 承销清单(9)accountability concept 经营责任观点(10)accountancy 会计职业 (11)accountant 会计师(12)accounting 会计 (13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册 (16) Accounting period 会计时期 (17) Accounting policies 会计目标 (18) Accounting rate of return 会计酬劳率(19) Accounting reference date 会计参照日 (20) accounting reference period 会计参照时期(21) Accrual concept 应计观点(22) Accrual expenses 应计花费(23) Acid test ration 速动比率 (酸性测试比率 ) (24) Acquisition 购置(25) Acquisition accounting 收买会计 (26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知 (30) Amortization 摊销(31) Analytical review 剖析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 查验成本 (35) Appropriation account 盈余分派帐户 (36) Articles of association 公司章程细则(37) Assets 财产 (38) Assets cover 财产保障 (39) Asset value per share 每股财产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润 (43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则 (46) Authorized share capital 额定股本 (47) Available hours 可用小时(48) Avoidable costs 可防止成本B (49)Back-to -back loan 易币贷款 (50) Back flush accounting 倒退成本计算 (51) Bad debts 坏帐 (52) Bad debts ratio 坏帐比率 (53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调理表(56) Bank statement 银行对帐单(57) Bankruptcy 破产 (58) Basis of apportionment 分摊基础(59) Batch 批量 (60) Batch costing 分批成本计算(61) B eta factor( 市场 )风险要素 (62) Bill 帐单 (63) Bill of exchange 汇票 (64) Bill of landing 提单 (65) Bill of materials 用料估计单(66) Bill payable 对付单据(67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余 (70) book -keeping 薄记(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间 (75) Budget 估算 (76) Budget center 估算中心 (77)Budget cost allowance 估算成本折让 (78) Budget manual 估算手册 (79) Budget period 估算时期(80) Budgetary control 估算控制(81) Budgeted capacity 估算生产能力(82) Burden 制造花费 (83) Business center 经营中心(84) Business entity 营业个体 (85) Business unit 经营单位 (86) Buy-out management 管理性购置产权(87) By-product 副产品C (88)called-up share capital 催缴股本 (89) Capacity 生产能力(90) Capacity ratios 生产能力比率 (91) Capital 资本 (92) Capital assets pricing model 资本财产计价模式(93) Capital commitment 承偌资本 (94) Capital employed 已运用的资本(95) Capital expenditure 资本支出 (96) Capital expenditure authorization 资本支出批准 (97) Capital expenditure control 资本支出控制 (98) Capital expenditure proposal 资本支出申请 (99) Capital funding planning 资本基金筹集计划(100) capital gain 资本利润(101) capital investment appraisal 资本投资评估(102) capital maintenance资本保全(103) capital resource planning 资本资源计划(104) capital surplus资本盈余(105) capital turnover资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户 (109) cash book 现金帐薄 (110) cash cow 金牛产品 (111) cashflow 现金流量 (112) cash discounted 现金贴现 (113) cash flow budget 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐(116) cash limit现金限额 (117)CCA 现时成本会计(118) center 中心 (119) changeover time 更改时间(120) chartered entity 特许经济个体(121) cherub 支票 (122) cherub register 支票登记薄(123) coin analysis 零钱分类 (124) classification 分类 (125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本 (129) company limited by guarantee 有限担保责任公司 (130) company l imited shares 股份有限公司(131) competitive position 竞争能力情况(132) concept 观点(133) conglomerate 跨行业公司(134)consistency concept 一致性概念 (135) consolidated accounts 合并报表 (136) consolidation accounting 归并会计 (137) consortium 财团 (138) contingency plan 应急计划(139) contingent liabilities或有欠债(140) continuous operation连续生产(141) contra抵消(142) contract cost合同成本(143) contract costing合同成本计算(144) contribution贡献毛益(145) contribution venture 贡献中心 (146) contribution chart 贡献图 (147) contributionper unit of limiting factor ration 单位限制要素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度 (152) controllability concept 可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可变换为股票的贷款(156) corporate appraisal 公司评估 (157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation 股份公司 (160)cost 成本 (161)cost account 成本帐户 (162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation 成安分派(167)cost apportionment 成安分摊(168)cost attribution 成本归属 (169)cost audit 成本审计(170)cost behaviour 成天性态 (171)cost benefit analysis 成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 符合成本 (176)cost of goods sold 销货成本 (177)cost of non -conformance 非相符成本 (178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure 成本构造(181) cost unit 成本单位(182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算(184)CPP 现时购置力会计(185) credit note 贷项通知 (186) credit report 信贷报告书 (187) creditor 债权人 (188) creditor days ratio 对付帐款天数率(189) creditors ledger 对付帐款分类帐(190) critical event 重点事项(191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset 流动财产(195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购置力会计(198) current ration 流动比率(199) cut -off 截止(200)CVP 本量利剖析(201) cycle time 周转时间D (202)debenture 债券 (203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人 (207) debtor days ratio 应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本(212) decision tree 决议树 (213) defects次品 (214) deferred expenditure 递延支出(215) d eferred shares 递延股份(216) deferred taxation 递延税款 (217) delivery note 交货单 (218) departmental accounts 部门报表(219) departmental budget 部门估算 (220) depreciation 折旧 (221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差异成本 (224) direct hours yield 直接工时产出率(225) direct labor cost-standard 标准直接人工成本 (226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异(228) direct labor total -variance 直接人工总差异 (229) direct material mix -variance 直接资料构造差异(230) direct price-variance 直接资料价钱差异(231) direct material total -variance直接资料总差异(232) direct materials usage-variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield 直接小时产出率(237) direct labor cost percentage rate 直接人工成本百分比 (238) direct labor hour rate 直接人工小时率 (239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现(242) discretionary cost 酌量成本 (243) distribution cost 摊销成本(244) diversions 移用(245) diverted hours 移用小时 (246) diverted hour ’s ratio 移用工时比率(247) dividend 股利(248) dividend cover 股利产出率 (249) dividend per share 每股股利(250) dog 疲软产品(251) double entry accounting 复式会计(252) double -entry book-keeping 复式薄记(253) doubtful debts 可疑债务 (254) down time 歇工时间(255) dynamic programming 动向规划E (256)earning per share 每股盈余(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量 (259) efficient market hypothesis 有效市场假定(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量 (265) equity 权益 (266)equity method of accounting 权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event 事项(270)exceptional items 例外事项 (271)expected value 期望值 (272)expenditure 支出(273)expenses 花费 (274)external audit 外面审计(275)external failure cost 外面损失成本(276)extraordinary items 特别事项F (277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值(280)feedback 反应 (281)FIFO先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计(285)financial accounts calendar adjustment 财务报表的日历时间调整(286)financial management 财务管理(287)financial planning 财务计划(288)financial statement 财务报表(289)finished goods 达成品(290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定资产登记薄(294)fixed cost 固定成本(295)flexed budget 改动限额预算(296)flexible budget 弹性估算(297)float time 浮动时间(298)floating charge 流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares倡始人股份 (302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能估算 (305)fund accounting 基金会计 (306)fundamental accounting concept 基础会计观点 (307)fungible assets 可交换财产(308)futuristic planning 远景计划G (309)gap analysis 间距分析(310)gearing 举债经营比率 ( 杠杆 ) (311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill 商誉(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 公司公司(320)group accounts 公司报表H (312)high -geared 高联合杠杆 (比率 ) (313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I (318)ideal standard 理想标准I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system 定额备用制度I (323)income and expenditure account 利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本I (326)incremental yield 增量产出率I (327)indirect cost 间接成本I (328)indirecthours 间接小时I (329)insolvency 无力偿付I (330)intangible asset 无形财产I (331)integrated accounts 综合报表I (332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计I (336)internal check 内部管制I (337)internal control system 内部控制系统I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含酬劳率I (340)inventory 存货I (341)investment 投资I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card 工作卡J (347)job costing 工作成本计算J (348)job sheet 工作单J (349)joint cost 联合成本J (350)joint products 联产品J (351)joint stock company 股份公司J (352)joint venture 合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production 合时生产J (356)just-in-time purchasing 合时购置K (357)key factor 重点要素L (358)labour 人工(359)labour transfer note 人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book 定单均匀周期(363)letterof credit 信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing 寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limiting factor 限制要素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation 清算(374)liquidity ratios 易变现比率(375)loan 贷款(376)loan capital 借入资本(377)long range palnning 长久计划(378)lost time record 浪费时间记录(379)low geared 低联合杠杆( 比率 ) (380)lower of cost or net realizable value concept 成本或可变净价孰低观点M (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理睬计指导目标(387)management audit 管理审计(388)management buy-out 管理性购买产权(389)management by exception 例外管理原则(390)margin 边沿(391)margin of safety ration 安全边沿比率(392)margin cost 边际成本(393)margin costing 边际成本计算(394)mark -down 降低标价(395)mark -up 提升标价(396)market risk premium 市场分险赔偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept 重要性概念(401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司建立细则(405)merger 吞并(406)merger accounting 吞并会计(407)minority interest 少量股权(408)mixed cost 混淆成本N (409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV) 净现值N (414)net profit 净利润N (415)net realizable value 可变现净值N (416)net worth 财产净值N (417)network analysis 网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding 代理拥有股份N (422)non -adjusting events 非调整事项N (423)non -financial performance measurement 非财务业绩计量N (424)non -intergratedaccounts 非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget 经营估算O (435)operating lease 经营租借O (436)operating statement 营业报表O (437)operation time 操作时间O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares 一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造花费O (447)overhead absorption rate 制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque 已付支票(451)paid -up share capital 认定股本parent company 母公司(453)pareto distribution 帕累托散布participating preference shares 参加优先股(455)partnership 合伙payable ledger 对付款项帐户(457)payback 回收期payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll 工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account 记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period 计划时期(473)policy cost 政策成本position audit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre -acquisition losses 购置前损失(478)pre -acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors 优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost 预防成本(485)price ratio 市盈率prime cost 主要成本(487)prime entry -books of 原始分录登记薄principal budget factor 主要估算要素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 个人公司(493)pro -forma invoice 预开发票problem child 问号产品(495)process costing 分步成本计算process time 加工时间(497)product cost 产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生家产务量比率(502)profit center 利润中心(503)profit per employee 每员工利润profit retained for the year 年度利润保存(505)profit to turnover ratio 利润对营业额比率(506)profit -volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 估计(511)promissory note 本票prospectus募债说明书(513)provisions for liabilities and charges 偿债和花费准备(514)prudent concept稳重性观点(515)public company公然公司purchase order 订购单(517)purchase requisition请购单(518)purchase ledger采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原资料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回 (529)registered share capital 注册资本 (530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs 有关成本 (533)relevant range 有关范围(534)reliability concept 靠谱性观点(535)replacement price 重置价钱 (536)report 报表(537)reporting 报告(538)research cost, applied 应用性研究成本 (539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润(541)residual income 节余利润(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 利润支出(549)revenue investment 收入性投资(550)right issue 认股权刊行(551)rolling budget 滚动估算 R (552)rolling forecast 转动展望S (553)sales ledger 销售分类帐S (554)sales order 销售定单S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行 S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (560)selling cost 销售成本 S (561)semi -fixed cost 半固定成本S (562)semi-variable cost 半改动成本S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心S (565)service costing 服务成本计算 S (566)set-up time 安装时间(567)shadow prices 影子价钱 S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium 股票溢价S (572)sight draft 即期汇票 S (573)single-entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间 S (576)social responsibility cost 社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement 资本根源和运用表S (579)special order costing 特别定单成本计算S (580)staff costs 员工成本S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost 标准成本S (584)standard costing 标准成本计算S (585)standard direct labour cost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟S (588)standard performace -labour 标准人工业绩S (589)standard time 标准时间S (590)standard order 常常性定单 S (591)statement of account 营业帐单S (592)statement of affairs 财务情况表S (593)statutory body 法定实体 S (594)stock 存货 S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货 S (598)stores requisition 领料申请单S (599)strategic business unit 战略性经营单位S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划S (602)strategy 战略S (603)subjective classification 主体分类S (604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本 S (607)supply estimate 预算估计 S (608)supply expenditure 估算支出S (609)suspense account 暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略T (614)take -over 接收 T (615)tangible asset 有形财产 T (616)tangible fixed asset statement 有形固定财产表T (617)target cost 目标成本 T (618)terotechnology 设施综合工程学T (619)throughput accounting 生产量会计T(620)time 时间 T (621)time sheet 时间记录表T (622)total assets 总财产 T (623)total quality management 全面质量管理T (624)total stocks 存货总计T (625)trade creditors 购货客户 (应付帐款 ) T (626)trade debtors 销货客户 (应收帐款 ) T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价钱 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算均衡表 T (632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化 U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 一致会计U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value 价值 V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计 V (643)variable cost 改动成本 V (644)variable cost of sales 销售的改动成本V (645)variance 差异 V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异V (650)variance direct labour efficiency 直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异V (654)variance direct materials price 直接资料价钱差异 V (655)variance direct materials total 直接资料总差异V (656)variance directmaterial usage 直接资料用量差异V (657)variance direct material yield 直接资料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume 固定生产性制造花费业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 营销成本差异V (664)variance operational 经营差异 V (665)variance operational price 经营价钱差异V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准订正差异V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantitycontribution 销售数目贡献毛益差异V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异 V (680)variance sales volume profit 销售业务量利润差异 V(681)variance selling price 销售价格差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency 改动生产性制造花费效率差异V (684)variance variable production overhead expenditure 改动生产性制造花费耗费差异V (685)variance variable production overhead total 改动生产性制造花费总差异V (686)virement 估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down减值Z(698)zero base budgeting零基估算zero coupon bond无息债券(700)score 破产展望计分法。
分批成本计算法英文版
Job-Order Costing – An Example
Direct Costs Direct Materials
Job No. 1
Direct Labor Indirect Costs Manufacturing Overhead Job No. 3 Job No. 2
Manufacturing Overhead, including indirect materials and indirect labor, are allocated to jobs rather than directly traced to each job.
Overhead Actual amount of the Predetermined allocation base applied to a = overhead rate X incurred by the job particular job
Overhead allocation ?
☞ The process of assigning overhead cost to jobs
2-1
Job-Order Costing
Chapter 2
会计专业英语 (8)
1.英语视听 2.专业术语
3.典型例句
4.典型例题 5.小结
Unit8 第8单元
英语试听
专业术语
典型例句
典型例题
小结
专业 术语
指特定领域对一些特定事物的统一的业内称谓 也是在专业交流时对名称的简介用语
现金收付实现制 权责发生制 商业折扣 现金折扣 现销 赊销 生产成本 直接材料 直接人工 期间费用
公司应该在什么时间记录这6 000美元的佣金收入，6月还是7月？ 公司应该在6月10日记录这笔收入，提供了服务销售客户的房子。尽 管公司不会收到这笔佣金在7月之前，它还必须在6月10日记录应收 账款。今年7月，收到此笔应收账款时，公司不能第二次记录收入。 收回一个应收金额增加资产，现金，减少其他资产应收账款。因此， 收回应收账款并不增加所有者权益，并不代表收入。
When should the company record this $ 6 000commission revenue—in May, June, or July? The company should record this revenue on June 10—the day it rendered the service of selling the client’s house. As the company will not collect this commission until July, it must also record an account receivable on June 10. In July, when this receivable is collected, the company must not record revenue a second time. An amount receivable increases one asset, cash, and decreases other asset—accounts receivable. Thus, collecting an account receivable does not increase owners’ equity and does not represent revenue.
COST ACCOUNTING (5)
Session 6
Horngren et al Chapter 5 ABC Costing
ABC Example - Plastim
Sells lenses for rear taillights to a car manufacturer Two products S3 – Simple - $63 CL5 – Complex - $137 Issue Competitor S3 for $53
Plastim and ABC Illustrated
Plastim and ABC Rate Calculation
Plastim and ABC Product Costs
Plastim: Simple & ABC Compared
Signals that suggest that ABC implementation could help a firm:
1. Classify each activity cost as output unit-level, batch-level, product- or service-sustaining, or facility sustaining.
2. Calculate the cost per test-hour for HT and ST. Explain briefly the reasons why these numbers differ from the $17 per test-hour that Vineyard calculated using its simple costing system.
5
How to do ABC
Steps:
Cost Accounting A Managerial Emphasis (14th edition) Ch3
Contribution margin: the difference between total revenues and total variable costs.
Contribution margin per unit: the difference
between selling price and variable cost per unit.
The average selling price per package is $200 and total fixed costs amount to $2,000.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
4. The unit selling price, unit variable costs, and fixed costs are known and constant.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
40 × $120 = $4,800
Operating income: $8,000 – 4,800 – 2,000 = $1,200
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
财务常用英文单词
财务英语入门：常用词汇简介财务是一门涉及资金、资产、负债、收入、费用等方面的学科，它需要使用一些专业的英文单词来表达和交流。
本文将介绍一些财务常用的英文单词，包括它们的中文含义、英文拼写和发音，以及一些相关的例句。
一、会计与会计理论会计（accounting）是一门记录、分析和报告经济活动的学科，它是财务的基础和核心。
会计有不同的分支，如财务会计（financial accounting）、管理会计（management accounting）、成本会计（cost accounting）等，它们各自有不同的目的和用户。
会计还有一些基本的概念和原则，如会计目标（accounting objectives）、会计假设（accounting assumptions）、会计要素（accounting elements）、会计原则（accounting principles）等，它们构成了会计的理论框架。
会计的主要产物是财务报表（financial statements），它们包括资产负债表（balance sheet）、损益表（income statement）、现金流量表（cash flow statement）等，它们向外部用户展示了企业的财务状况和业绩。
以下是一些会计与会计理论相关的英文单词和例句：accountant（会计员）：a person who is trained and skilled in accounting. 例句：She works as anaccountant for a big company.（她在一家大公司做会计员。
）accounting equation（会计等式）：an equation that shows the relationship between assets, liabilities and owner's equity. 例句：The accounting equation is: Assets = Liabilities + Owner's Equity.（会计等式是：资产 = 负债 + 业主权益。
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Flexible Budget Amounts 1,080 4,320 4 $51,840 $12
1.
Variable Manufacturing Overhead Variance Analysis for Esquire Clothing for June 2012
Actual Costs Incurred Actual Input Quantity × Actual Rate (1) (4,536 ×$11.50) $52,164 Flexible Budget: Budgeted Input Quantity Allowed for Actual Output × Budgeted Rate (3) (4 × 1,080 × $12) $51,840 Allocated: Budgeted Input Quantity Allowed for Actual Output × Budgeted Rate (4) (4 × 1,080 × $12) $51,840
Actual Results 1. Output units (suits) 2. Direct manufacturing labor-hours 3. Labor-hours per output unit (2 1) 4. Variable manuf. overhead (MOH) costs 5. Variable MOH per labor-hour (4 2) 1,080 4,536 4.2 $52,164 $11.50
Direct material costs Direct manufacturing labor Variable Manufacturing OH costs
And one fixed-cost category
Fixed Manufacturing OH costs
Variable manufacturing overhead is allocated to each suit on the basis of budgeted direct manufacturing labor-hours per suit. For June 2012 each suit is budgeted to take 4 labor-hours. Budgeted variable manufacturing OH cost per labor-hour is $12. The budgeted number of suits to be manufactured in June is 1,040
Actual Input Quantity × Budgeted Rate (2) (4,536 ×$12) $54,432
$2,268 F Spending variance
$2,592 U Efficiency variance
Nee-budget variance
1.
Variable Manufacturing Overhead Variance Analysis for Esquire Clothing for June 2012
Flexible Budget: Budgeted Input Quantity Allowed for Actual Output × Budgeted Rate (3) (4 × 1,080 = 4,320 × $12) $51,840 Allocated: Budgeted Input Quantity Allowed for Actual Output × Budgeted Rate (4) (4 × 1,080 = 4,320 × $12) $51,840
Actual Results 1,080 4,536 4.2 $52,164 $11.50
Flexible Budget Amounts 1,080 4,320 4 $51,840 $12
Note: Flexible budget output units 1,080 is equal to Actual output units 1,080
Exercise 8-18
The French Bread Company bakes baguettes for distribution to upscale grocery stores. The company has two direct-cost categories: direct materials and direct manufacturing labor. Variable manufacturing overhead is allocated to products on the basis of standard direct manufacturing labor-hours. Following is some budget data for the French Bread Company. Budgeted direct manufacturing labor used = 0.02 hours per baguette Variable manufacturing overhead = $10 per direct manufacturing labor-hours The French Bread Company provides the following additional data for the year ended Dec 31, 2012 Planned (Budgeted) output = 3,200,000 baguettes Actual production = 2,800,000 baguettes Actual Direct manufacturing labor = 50,400 hours Actual variable manufacturing overhead = $680,400
Actg 321
Session 13
Horngren et al
Chapter 7 & 8 – Variance Review Chapter 9 – Review Problems Chapter 10 - Determining How Costs Behave
Exercise 8-16
Esquire Clothing is a manufacturer of designer suits. The cost of each suit is the sum of three variable costs
1. Output units (suits) 2. Direct manufacturing labor-hours 3. Labor-hours per output unit (2 1) 4. Variable manuf. overhead (MOH) costs 5. Variable MOH per labor-hour (4 2)
9
1. 2. 1. 2. 3. 4. 5. 6.
a
Denominator level = (3,200,000 × 0.02 hours) = 64,000 hours Actual Results 2,800,000 50,400 0.018 $680,400 $13.50 $0.243 Flexible Budget Amounts 2,800,000 56,000a 0.020 $560,000 $10 $0.200
$2,268 F Spending variance
$2,592 U Efficiency variance
Never a variance
$324 U Flexible-budget variance
Never a variance
2. Esquire had a favorable spending variance of $2,268 because the actual variable overhead rate was $11.50 per direct manufacturing labor-hour versus $12 budgeted. It had an unfavorable efficiency variance of $2,592 U because each suit averaged 4.2 labor-hours (4,536 hours ÷1,080 suits) versus 4.0 budgeted labor-hours.
Actual variable manufacturing costs in June 2012 were $52,164 for 1,080 suits started and completed. There were no beginning or ending inventories of suits. Actual direct manufacturing labor-hours for June were 4,536. 1. Compute the flexible-budget variance, the spending variance, and the efficiency variance for variable manufacturing overhead. 2. Comment on the results.
Actual Costs Incurred Actual Input Actual Input Quantity Quantity × Actual Rate × Budgeted Rate (1) (2) (4.2 x 1,080 = 4,536 (4.2 x 1,080 = 4,536 × $11.50) × $12) $52,164 $54,432
Never a variance
2. Esquire had a favorable spending variance of $2,268 because the actual variable overhead rate was $11.50 per direct manufacturing labor-hour versus $12 budgeted. It had an unfavorable efficiency variance of $2,592 U because each suit averaged 4.2 labor-hours (4,536 hours ÷ 1,080 suits) versus 4.0 budgeted labor-hours.