财务会计用语（XLS9页）

Aabnormalcost特别成本,非常成本aboriginalcost原始成本absolutecostofproduction绝对生产费用absolutefixedcost绝对固定成本absorptioncost全部成本accidentalcost事故费用［支出］accountingcost记帐成本acquisitioncost取得成本,购置成本,招揽成本,照原价acquisitioncostofassets资产的购置成本acquisitioncostofinventory存货的购置成本actualcost实际代价additionalcost(s)额外费用,追加成本adjustedoriginalcost调整原价adjustmentcost理算费用administrativecost管理费用advertisingcost广告费用afforestationcost造林费用aftercost后续成本aggregatecostofcoverage承保总值all-incost总费用allocablefixedcost可分摊的固定费用allowedcost容许成本alternativecost替代成本amortizedcost已摊销成本annuitycost年金成本anticipatedcost预期成本apportionedcost分派费用,摊派成本appraisalcost鉴定费用approximatecost约计成本assemblycost组装成本assessedcost摊派费用assumedcost假定成本availablecost可控成本avoidablecost可避免成本Bback-stoppingcost支助费用basiccost原始价值,基额成本basicshopcost基本制造成本basicstandardcost基本标准成本bettermentcosts固定资产改良费用bindingcost装订费用,装帧成本bonafidecost真实成本bondissuecost债券发行费用,债券发行成本bookcost帐面成本break-evencost收支两平成本,损益两平成本budget(ed)cost预算成本,计划成本buildingcostofprojects工程造价bunchedcost整批成本burdencost一般费用;杂费businesscost企业成本buyingcost购入原价Ccapacitycost能力维持费用;足量成本capitalcost资本成本,资本费用capitalizedcost资本化费用carryingcost储囤成本,财产维持费circulationcost流动费用clericalcost办公费用collisioncosts碰撞事件诉讼费combinedcost联合成本,合并成本committedcapacitycost折旧费commoncost共同成本;联合成本compilingcost收集成本compliancecost税务执行费用componentcost个别成本constantcost不变成本constructioncost工程费用consumedcost耗用成本containercost容器成本contingentcost临时成本continuous-processcost连续步序成本contractualprintingcost订约承印费controllablecost可控制成本conversioncost加工成本covercost期货保证金,找补费用crushcost赶工成本currentcost时价,市价,流动成本,日常开支currentcostoffunds资金的现时成本Ddebriscleaningcost清除残余损物费用decliningaveragevariablecost平均变动成本下降decreasingcost递减成本deferredcost递延成本degressivecost递减费用deliverycost运送费用demolitioncost拆毁成本departmentalcost分部成本;部门成本;车间费用depletedcost扣除折耗后成本depreciablecost应计折旧价值depreciatedcost折余成本depreciationcost折旧费developmentcost开发成本differentialcost差等成本;差量成本directcost直接成本;可变成本;直接费用directandindirectprocesscost直接与间接分步成本discountedcost折扣费用discretionarycosts可控制成本managedcosts可控制成本programmedcosts可控制成本displacementcost代替成本disposalcost处理费用distributedcost已分摊成本distributivecost发行成本,销售成本divisionalcost分部成本,部别成本Eeconomiccost经济成本effectivecost实际成本efficiencycost效率费用electricpowercost电力成本employmentcost雇佣费energycost能量消耗enterprisecost企业成本environmentalcost环境?し延?erectioncost安装费,装配费escapablecost可避免成本,可节省成本estimatecost估计成本;概算evaluationcost概算价值expensecost费用成本experimentationcost试验费用expiredcost过期成本explicitcost由生产因素价格决定的成本explorationanddevelopmentcosts开发和发展费用extracost额外成本,额外费用,追加费用extraordinarycost特别费用exworkscost工厂交货价Ffabricatingcost制造费用,安装费用,造价,生产成本facilitycost设备成本factorcost生产要素成本familiarizationcost职工专业训练费用feedcost饲料费用financialcost财务费用,财务成本firstcost初期费用,创业成本;生产成本;投资fixedcost固定成本constantcost固定成本flatcost净成本floatationcost债券发行费用;发行成本fringecost附加费用fuelcost燃料费fullyvariablecost完全变动成本fundcost资金成本futurecost预测成本,未来成本Ggascost煤气费用generatingcost发电成本grosscost总成本Hhandlingcost手续费;处理费;装卸费;管理成本haulcost运输费haulagecost(车辆)挂送费historicalcost过去成本,实际成本,上期成本,原始成本,历史成本holdingcost储备成本hourcost小时成本,计时成本hypotheticalcost假定成本Iidealstandardcost理想标准成本idlecosts闲置设施成本implicitcosts隐含成本improvementcosts固定资产改进费用imputedcost附加成本,应负成本;假设成本inboundtransportationcost运入成本incidentalcost从属费用,杂项费用,非经常性费用increasingcost递增成本incrementalcost边际成本incrementalcost边际成本individualcost单独成本industrialcost工业成本inflatedcost滥计的成本informationcost信息成本initialcost原价;开办费;基本建设费installationcost装置成本;安装费;设备费instructioncost教学成本insurancecost保险费intangiblecost无形成本,不可回收成本interestcost利息成本,利息费用inventoriablecosts产品成本productcosts产品成本inventorycost存货成本investmentcost投资费用invoicecost发票成本irrelevantcost无关成本issuecost发行成本Jjobcost工作成本;批次成本;令单成本jointcosts联合成本Llabourcost劳务费用,人工成本landcost土地费用legalcost诉讼费用line-haulcosts长途运输费;沿线运行费用line-itemcost分项成本litigationcosts诉讼费用livingcost生活费用long-runcost长期成本lostcost损失的成本lowcost低成本Mmailingcost邮递费用mainlayingcost管道装设费用mainmaterialcost主要原材料成本maintenancecost维修费用managedcost可控制成本managementcost管理费用man-powercost劳动力价值manufacturingcost工厂成本;生产成本;造价marketingcost(s)销售费用;流通费用;营业费markuponcost涨价matchingcostswithrevenues费用与收入相对应menucost调配成本;菜肴成本merchandisecost商品成本metaboliccost代谢值millcost工场生产费用minimumcostofliving最低生活费用minimumunitcost最低单位成本misscost漏警代价mixedcost混合成本moderatecost收费低廉moneycost货币成本monopolymarginalcost边际垄断成本motor-vehiclerunningcost动车行车费;汽车行车费mountingcost安装费Nnetcost净价nominalcost名义成本non-constantcost非固定费用nonlogisticscosts非运销成本non-operationalcost非业务费用,非营业成本non-recurringcost偶生成本non-variablecost固定成本normcost定额成本normalcost正常成本Oobjectcost目标成本obsolescencecost无形磨损费obsoletestockcost过时产品成本oldcost原始成本oncost按照成本,间接成本,间接费用operation(al)cost经营费用;生产费用;(机器)使用费,运转费;管理费opportunitycost机会成本ordercost定购成本organizationcost开办费,筹备费originalcost原价;原置成本outboundtransportationcost运出成本outlaycost支出成本,实支成本outputcost生产成本,产品成本,可变费用outrightcostofanundertaking企业的全部费用overabsorbedcost多摊成本overallcost总值;全部成本overcarryingcost结转下期费用overheadcost间接费用,管理费用,间接成本,营业成本,总开支oversightcosts监管费用overtimecost加班费Ppackingcost包装成本partlyvariablecost部分变动成本partscost零件费pastservicecosts期前退休金费用支出payrollcosts薪工成本penaltycost亏损perfectionstandardcost完全标准成本periodcost期间成本personalcosts人事费用per-yield-per-unitproductioncost按单位产品计算的生产费用