管理会计术语中英对照表（DOC45页）

管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。AABCoverheadcosting作业成本法下的间接成本分摊absorptioncosting吸收成本法absorptioncost,benefitsandlimitation吸收成本法的优点与局限性accelerateddepreciationmethods加速折旧法accountingassumptionsandconventions会计假设和会计惯例accountingchanges会计变更accountingequation会计恒等式accountingforcostflowsinamanufacturingcompany制造业成本流转会计AccountfortheImpairmentorDisposalofLong-livedAssets长期资产损失或处置会计accountinginformationsystems会计信息系统accountingpolicies会计政策accountingrecognition会计确认accounting,accrual权责发生制accounting,responsibility会计责任accounting,variableoverhead变动制造费用会计accounting,payable应付账款accounting,receivable应收账款accountsreceivablesdisclosure应收账款披露accrualaccounting权责发生制activityanalysis作业活动分析activitycostdriver作业成本动因activitymethod(variablechargeapproach)作业方法（变动法）activity-basedbudgeting(ABB)作业基础预算法activity-basedcostdrivers作业成本动因activity-basedcosting(ABC)作业成本法activity-basedmanagement(ABM)作业管理法activity-basedmanagement,advantagesanddisadvantages作业管理法的优势与劣势actualcost实际成本AIS.Seeaccountinginformationsystems会计信息系统allocationbase分摊基础allocationofservicedepartmentcosts服务部门成本分摊allocationrate,fixedoverheadcost固定间接成本的分摊率allocationrate,variableoverheadcost变动间接成本的分摊率allocation,directmethod直接法分摊allocation,reciprocalmethod交叉分摊法allowancemethod备抵法allocation,step-downmethod按步向下分摊法amortization摊销analysisofvariation差异分析analysisofvariation,mixandyielsvariances差异分析，组合和产出差异analysisofvariation,priceandefficiencyvariancesfordirectmaterialinputs直接人工与材料投入的价格与效率差异分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead变动和固定制造费用的费用与效率差异分析analysisofvariation,salesmixvariance销售组合差异分析annualreport年报applicationsoftwarepackages软件包的应用artificialintelligence人工智能assets资产assuranceservices保险服务attestationengagement证明业务audit审计audit,compliance合规性审计audit，operational营运升级authoritativebudget(top-downbudget)权威式（自上而下）预算法authoritativestandard(cost)权威式标准（成本）automatedclearinghouse(ACH)自动清算系统Bbackflushcosting及时制造后推成本法balancesheetcomponents资产负债表要素balancesheet,Proforma迷你资产负债表balancedscorecard,example平衡记分卡例子balancedscorecard,implementingthe平衡记分卡的实施batchprocessing批量处理benchmarking标杆分析benefits,tangibleandintangible有形和无形收益boardofdirectors董事会bondterminology债券术语bondtypes债券种类bookvaluemethod账面价值法browser(Web)software浏览器软件budgetbalancesheet预算资产负债表budgetcommittee预算委员会budgetcoordinator预算协调员budgetcycle预算周期budgetnegotiation预算商议budgetparticipants预算参与者budgetperiod预算期budgetprocess预算流程budgetproposal预算提案budgetreviewandapproval预算检查与批准budgetrevision预算修正budgetslack预算松弛budgetsystems预算制度budget,authoritative(top-down)权威式（自上而下）预算budget,capital资本预算budget,cash现金预算budget,combined预算合并budget,costofgoodssold产品销售成本预算budget,definitionof预算的定义budget,directlabor直接人工预算budgetdirectmaterials直接材料预算budgetemployeebenefits员工福利预算budget,financial财务预算budget,fixable弹性预算budget,incremental增量预算budget,operating营业预算budget,overhead间接费用预算budget,participative参与式预算budget,production生产预算budget,sales销售预算budget,sellingandadministrativeexpense销售与管理费用预算budgetstatic静态预算budgetarycontrol预算控制budgeting预算编制budgetingprocessexperts预算流程专家budgetingsteps预算步骤budgeting,characteristicsofsuccessful成功的预算流程特征budgeting,flexible弹性预算budgets,continuous连续预算budgets,financial财务预算budgets,kaizen包涵改善内容的预算budgets,project项目预算budgets,strategyandplanning战略与计划预算budgets,zero-based零基预算businessnetwork商业网络businessfunctions,support企业功能，支持businessinformationsystems(BIS)企业信息系统businessintelligence商业情报businessunitprofitabilityanalysis部门盈利能力分析business-to-business(B2B)e-commerce企对企商务by-products副产品Ccapacity产能capacityutilizations,masterbudget产能利用率总预算capacityutilization,normal正常产能利用率capacity,practical实际产能capacity,theoretical理论产能capitallease资本租赁capitalleaseobligation资本租赁债务capitalstock股本carryingcost持有成本cash现金cashbudget现金预算cashdisbursements现金支付cashdisbursements(outflows)现金支付cashdiscounts现金折扣cashexcess超额现金cashflowreturnoninvestment（CEROI）投资活动产生的现金流量cashflowsfromoperatingactivities经营活动产生的现金流量cashreceipts(inflows)现金收入（流入）cause-and-effectdiagram因果图center,cost成本中心center,investment投资中心center,profit利润中心center,revenue收入中心client/servermodel客户端/服务器系统，客户伺服器combinedbudget合并预算combinedfinancialstatement合并财务报表committed(sunk)契约承约（沉没）成本committedcost契约承约成本commoncost共同成本commoncostallocation共同成本分配compensationbalance补偿余额completed-contractmethod合同完工法complexity复杂性complianceaudit合规性审计comprehensiveincome全面收益comprehensiveincomeinformation全面收益信息computernetworksystem计算机网络系统concurrentengineering(CE)并行工程conformance符合conservatism稳健性consignedgoods寄销货物consolidatedfinancialstatement合并资产负债表contingencies或有事项contingentliability或有负债continuousbudget连续预算contributionmargin边际贡献contributionreporting贡献报告controlcharts控制图表control,budgetary预算控制controllablecost可控成本controllableprofit可控利润conversioncost转换成本corporatecapital(stockholders’equity)公司资本（股东权益）costaccountingterm成本会计术语costaccumulation成本归集costallocation成本分摊costassignment成本分配costcenter成本中心costdriver(allocationbase)成本动因（分摊基础）costdrivers,activity-based作业成本动因costdrivers,executional执行性成本动因costdrivers,structural结构性成本动因costdrivers,volume-based数量成本动因costflowassumptions成本流转假设costflow,processcosting分步成本法的成本流转costflowsinmanufacturingcompanies制造业成本