会计中英文术语表(A-Z)

中英文会计词汇对照表AAbove-the-lineitems线上项目Absences,compensated缺勤，带薪假期Absorptioncosting完全成本法Absorptioncostingincomestatement完全成本法下的损益表Accelerateddepreciationmethod加速折旧法Account(s)账户；会计科目analyzingandsummarizingtransactionsin在账户中分析和总结经济业务analyzing分析性账户balanceof账户余额cashshortandover现金余缺账户characteristicsof账户的特点chartof会计科目表clearing清理账户contraorcontraasset抵减或资产抵减账户controlling控制账户estimateofuncollectible坏账估计expandedchartof扩充的会计科目表feesearnedon服务收费incomestatement损益表账户normalbalancesof账户的正常余额other其他账户real实账户statementof账单temporaryornominal临时性账户或虚账户usefulnessof账户的有用性Accountform账户式Accountpayable应付账款Accountreceivable应收账款Accounting会计；会计学differencesbetweenmanagerialandfinancial管理会计与财务会计的区别double-entry复式会计financialandmanagerial财务会计与管理会计financial财务会计management管理会计managerial管理会计private内部会计；私营企业会计professionof会计职业public公共会计responsibility责任会计Accountingcycle会计循环foramerchandisingbusiness商业企业会计循环Accountingequation会计恒等式businesstransactionsand经济业务与会计恒等式Accountingfields,specialized会计领域，专门会计领域Accountingfor会计bondinvestments债券投资的会计处理bondspayable应付债券的会计处理costcenters,responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchangesofsimilarfixedassets,相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾reviewofexchangesofsimilarfixedassets,summaryillustration相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理investmentsinstocks股票投资的会计处理limitedliabilitycorporations有限责任公司的会计处理merchandisetransactions,商品交易会计，商品交易会计介绍illustrationofnotesreceivable应收票据的会计处理partnerships合伙企业的会计处理profitcenters,responsibility利润中心会计，利润中心责任会计uncollectibles,allowancemethod坏账会计，坏账会计处理的备抵法uncollecubles,directwrite-offmethodof坏账会计，坏账会计处理的直接注销法Accountinginbusiness,roleof商业中的会计，会计在商业中的角色Accountinginformationandthestakeholdersofabusiness会计信息与企业利益相关者Accountingperiodconcept会计期间概念Accountingprinciples(GAAP),generallyaccepted公认会计原则Accountingprinciples,changesin会计原则，会计原则变更Accountingrateofreturn会计回报率Accountingsystem(s)会计系统；会计制度basic基本会计系统computerized电算化会计系统cost成本会计系统formerchandisers商业会计系统forpayrollandpayrolltaxes工资和工资税会计系统manual手工会计系统Accountingsystemoverview,cost会计系统概述；成本会计系统概述Accountingtreatmentsofcontingentliabilities或有负债的会计处理Accountsforaperiodicinventorysystem,chartof定期盘存制账户定期盘存制会计科目表Accountspayable应付账款Accountspayablecontrolandsubsidiaryledger应付账款控制和明细分类账Accountspayablesubsidiaryledger应付账款明细分类账Accountsreceivable应收账款agingof应收账款账龄分析Accountsreceivableanalysis应收账款分析Accountsreceivablecontrolandsubsidiaryledger应收账款控制和明细分类账Accountsreceivablesubsidiaryledger应收账款明细分类账Accountsreceivableturnover应收账款周转率Accrualbasis应计制；权责发生制Accruals应计收入或费用deferralsand递延和应计收入或费用Accruedassets应计资产Accruedexpense(s)应计费用Accruedexpensespayable应计应付费用Accruedfees应计收费Accruedliabilities应计负债Accruedrevenues应计收入Accruedwages应计工资Accumulateddepreciation累计折旧Accumulatedothercomprehensiveincome累计其他全面收益Acid-testratio速动比率；酸性测试比率Acquiringfixedassets,stagesof获取固定资产，获取固定资产阶段Activitybase(s)作业基础Activitybaseproductcostcalculations作业基础产品成本计算Activitybaseusagequantities,estimated作业基础耗用量，估计作业基础耗用量Activitydriver{s)作业动因Activityrates作业率Activity-basedcosting(ABC),作业成本计算法Adjustedtrialbalance调整后试算平衡表Adjustedtrialbalancecolumns调整后试算平衡表栏Adjustingandclosingentries调整分录和结账分录Adjustingentries调整分录ledgerwith分类账调整分录recording记录调整分录Adjustingprocess调整过程Adjustmentprocess,summaryof调整过程，调整过程总结Adjustments,summaryofbasic调整，基本调整总结Adjustmentscolumns调整栏Adjustmentstonetincome-indirectmethod净收益调整－间接法Administrativeexpenses管理费用Affiliatedcompanies联营公司；附属公司Agingofaccountsreceivable应收账款账龄分析Agingthereceivables应收账款账龄分析Allocatingincometaxes分配所得税Allocation,cost分配，成本分配Allocationbase分配基础Allowance,purchase折让，购货折让Allowanceaccount,write-offsto备抵账户；备抵账户注销Allowancemethod备抵法Allowancemethodofaccountingforuncollectibles坏账会计处理的备抵法Alternateentitycharacteristics,comparison不同实体特征，不同实体特征的比较Alternateentityforms,equityreportingfor不同实体形式，不同实体形式的权益报告Alternativefinancingplans,effectof可选择的筹资 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 ，可选择筹资计划的效果Amortization摊销(bondinvestments)（债券投资）effectiveinterestratemethodof摊销的实际利率法ofdiscountbytheinterestmethod实际利率法下折价的摊销ofdiscountonbondspayable应付债券折价摊销ofpremiumbytheinterestmethod实际利率法下溢价的摊销ofpremiumonbondspayable应付债券溢价摊销Amortizingabonddiscount分期偿还债券折价Amortizingabondpremium分期偿还债券溢价Amount,presentvalueof数量；金额，数量、金额的现值Analysis分析accountsreceivable应收账款分析assumptionsofcost-volume-profit本－量－利分析的假设capitalinvestment资本投资分析cost-volume-profit本－量－利分析currentposition流动（现行）状况分析differential差异分析factorsthatcomplicatecapitalinvestment使资本投资复杂化的因素graphicapproachtocost-volume-profit本－量－利分析的图解方法horizontal水平分析inventory存货分析mathematicalapproachtocost-volume-profit本－量－利分析的数学方法natureofcapitalinvestment资本性投资的性质netpresentvalueat12%回报率为12％的净现值分析netpresentvalue净现值分析profitability收益性分析solvency偿债能力分析traditional传统分析useofcomputersincost-volume-profitanalysis计算机在本－量－利分析中的运用vertical垂直分析"whatif'orsensitivity敏感性分析Analysisreport分析报告discontinueanunprofitablesegment,differential停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告leaseorsell,differential出租或出售差异分析报告makeorbuy,differential制造或购买差异分析报告processorsell,differential加工或出售差异分析报告replaceequipment,differential设备更换差异分析报告sellatspecialprice,differential特定售价差异分析报告Analyticalmeasures分析指标other其他分析指标summaryof分析指标总结Analyzingandsummarizingtransactions,illustrationof分析和总结经济业务，举例 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 分析和总结经济业务Annualreports,corporate年度报告，公司年度报告Annuity年金presentvalueofan,年金现值Annuityof$1atcompound1美元年金复利，1美元年金的复利现值interest,presentvalueofAnnuitytable,partialpresentvalueof年金表，部分年金现值表Applicationofincorporation公司设立申请Approach方法costprice成本价格法marketprice市场价格法negotiatedprice 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 价格法Appropriations限制用途的拨款Articlesofincorporation公司章程Articlesofpartnership合伙章程Assembly装配Asset(s)资产accrued应计资产bookvalueof资产的账面价值contra资产抵减contributingtoapartnership向合伙企业投入资产costsofacquiringfixed固定资产获取成本current流动资产discardingfixed废弃的固定资产disposaloffixed固定资产的处置donated接受捐赠的资产exchangingsimilarfixed交换相似的固定资产financialreportingforfixedandintangible固定资产和无形资产的财务报告fixed固定资产fixedandintangibleinthebalancesheet资产负债表中的固定资产和无形资产fixedorplant固定或厂房设备资产intangible无形资产internalcontroloffixed固定资产的内部控制leasingfixed租赁固定资产natureoffixed固定资产的性质plant厂房设备资产prepaidexpenserecordedinitiallyas预付费用初始记录为资产quick速动资产rateearnedontotal总资产收益率rateofincomefromoperationstototal营业利润对总资产比率rateofreturnon资产回报率ratioofnetsalesto总资产周转率revaluationof资产重估reviewofaccountingforexchangesofsimilarfixed相似固定资产交换会计处理的回顾sellingfixed出售固定资产summaryillustration-accountingforexchangesofsimilarfixed总结——相似固定资产交换的会计处理tangible有形资产Assumptionsofcost-volume-profitanalysis本－量－利分析的假设AuditCommittee审计委员会Available-for-salesecurities可供出售证券Averagecostmethod平均成本法determiningcostsunder平均成本法下成本的确定useof使用平均成本法Averagerateofreturn平均回报率Averagerateofreturnmethod平均回报率法BBaddebtsexpense坏账费用Balanceoftheaccount账户余额Balancesheet资产负债表budgeted预算资产负债表comparative比较资产负债表corporation公司的资产负债表horizontalanalysis,comparative资产负债表水平分析，比较资产负债表水平分析merchandiseinventoryon资产负债表中的商品存货presentationofcashon资产负债表中现金的列示presentationofmerchandiseinventoryon商品存货在资产负债表中的列示receivableson资产负债表中的应收款项reportformof报告式资产负债表stockholders’equityinthe资产负债表中的股东权益stockholders’equitysection资产负债表中的股东权益部分temporaryinvestmentson资产负债表中的临时性投资verticalanalysis,comparative资产负债表垂直分析，比较资产负债表垂直分析Balancesheetaccounts,transactionsand资产负债表账户，交易和资产负债表账户Balancesheetandincomestatementdatafordirectmethod直接法下资产负债表和损益表数据Balancesheetbudgets资产负债表预算Balancesheetcolumns,incomestatementand资产负债表栏目，损益表和资产负债表栏目Balancesheetofacorporation公司的资产负债表Balancesheetpresentationofbondinvestments债券投资在资产负债表中的列示Balancesheetpresentationofbondspayable资产负债表中应付债券的列示Balancescorecard平衡记分卡Bankaccounts银行往来账户asacontrolovercash银行往来账户作为现金控制business企业银行往来账户Bankreconciliation银行存款余额调节表Bankstatement银行对账单comparisonwithbusinessrecords银行对账单与企业记录比较Bankers’ratio银行用比率；企业流动比率Banks,investment银行，投资银行Base(s)基础；基数activity作业基础allocation分配基础Basicanalyticalprocedures基本分析程序Basicearningspershare每股基本收益Basis基础accrual应计制；权责发生制cash现金制；收付实现制Below-the-lineitems线下项目Benefits利益；福利employees’fringe员工额外福利fringe额外福利otherthanpensions,postretirement养老金以外的福利；养老金以外的退休福利Benefitdollarsasapercentoftotal各项福利占福利总额的百分比Bills,enterform票据，加入票据格式Boardofdirectors董事会Bond(s)债券callable可赎回债券convertible可转换债券debenture无担保债券investmentsin债券投资presentvalueofthefaceamountof债券面值的现值serial分期偿还债券term定期债券zero-coupon无息债券Bonddiscount,amortizing债券折价，债券折价摊销Bondindenture债券契约Bondinvestments债券投资accountingfor债券投资的会计处理balancesheetpresentationof债券投资在资产负债表中的列示Bondpremium,amortizing债券溢价，债券溢价摊销Bondredemption债券偿还；债券赎回Bondsinkingfunds债券偿债基金Bondsissued已发行债券atadiscount折价发行债券atapremium溢价发行债券atfaceamount以面值发行债券Bondspayable应付债券accountingfor应付债券的会计处理amortizationofpremium应付债券溢价摊销balancesheetpresentationof资产负债表中应付债券的列示characteristicsof应付债券的特征Bonuses,partner奖金；红利，合伙人奖金Bookvalue账面价值net账面净值oftheasset资产的账面价值Boot补价Bottleneck(s)瓶颈productpricingunderproduction生产瓶颈下的产品定价productprofitabilityandpricingunderproduction生产瓶颈下的产品获利能力和产品定价productprofitabilityunderproduction生产瓶颈下的产品获利能力Bottleneckhour,contributionmarginper瓶颈小时，每瓶颈小时的贡献毛益Break-evenchart盈亏分析图Break-evenpoint盈亏临界点summaryofeffectsofchangeson各因素变动对盈亏临界点的影响总结Budget(s)预算balancesheet资产负债表预算capitalexpenditures资本支出预算cash现金预算completingthecash完全现金预算costofgoodssold销货成本预算directlaborcost直接人工成本预算directmaterialspurchases直接材料采购预算factoryoverheadcost制造费用预算factoryoverheadflexible制造费用弹性预算flexible弹性预算flexibleandstatic弹性预算与固定预算incomestatement损益表预算master总预算production生产预算sales销售预算sellingandadministrativeexpenses销售与管理费用预算settingconflictinggoals预算目标设定冲突settinggoalstooloosely预算目标设定过松settinggoalstootightly预算目标设定过紧static固定预算Budgetperformancereport预算业绩报告Budgetaryperformanceevaluation预算业绩评价Budgetaryslack预算松弛Budgetedbalancessheet预计资产负债表Budgetedincomestatement预计损益表Budgeting预算编制capital资本支出预算编制continuous连续预算编制humanbehaviorand人类行为与预算编制natureandobjectivesof预算编制的性质与目标objectivesof预算编制的目标zero-based零基预算Budgetingsystems预算系统computerized计算机预算系统Building房屋；建筑物Business(es)商业；企业；经营；业务acceptataspecialprice接受特定售价的订货accountinginformationandthestakeholdersof会计信息与企业利益相关者financialhistoryof企业财务历史记录flowofcoststhroughaservice服务企业成本流转jobordercostsystemsforprofessionalservice专业服务企业分批成本计算lifecycleof企业生命周期manufacturing制造企业merchandising商业企业natureofmerchandising商业企业的性质natureof企业的性质periodicinventorysystemsformerchandising商业企业的定期盘存制roleofaccountingin会计在经营中的角色service服务企业typesof业务类型Businessbankaccounts企业银行往来账户Businesscombinations企业合并Businessentities,alternateformsof企业主体；企业主体的不同形式Businessentityconcept企业主体概念Businessethics商业道德Businesslifecycle企业生命周期Businessorganizations,typesof企业组织，企业组织类型Businesssegment业务部门Businessstakeholder企业利益相关者Businessstrategy企业战略Businesstransactions经济业务accountingequationand会计恒等式与经济业务flowof经济业务流程BusinessWeek《商业周刊》Buy购买differentialanalysisreport-makeor制造或购买分析报告makeor制造或购买Bylaws公司内部规程CCalendaryear日历年度Calendar-yearbasis日历年度基础Callablebonds可赎回债券Capital资本andrevenueexpenditures资本性和收益性支出legal法定资本paid-inorcontributed实缴或实收资本sourcesofpaid-in实缴资本的来源working营运资本Capitalbudgeting资本支出预算编制Capitaldeficiency资本亏损Capitalexpenditures资本性支出Capitalexpendituresbudget资本性支出预算Capitalinvestment,leaseversus资本投资，租赁与资本投资Capitalinvestmentanalysis资本投资分析factorsthatcomplicate使资本投资复杂化的因素natureof资本投资分析的性质Capitalinvestmentproposal,资本投资 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 ，评价资本投资方案的方法methodsofevaluatingCapitallease融资租赁；资本性租赁Capitalrationing资本分配Capitalrationingdecisionprocess资本分配决策过程Capitalist,venture(VC)资本家，风险投资家Careerpathsofcorporateexecutives公司执行官的职业生涯Carryingamount账面金额Cash现金bankaccountsasacontrolover银行往来账户作为现金控制natureofandtheimportance现金控制的性质和重要性ofcontrolsoverretailers'sourcesof零售商的现金来源Cashbasis现金制；收付实现制Cashbudget现金预算completing完全现金预算Cashdividend现金股利Cashequivalents现金等价物Cashflowfromoperations,经营活动现金流量，直接法和间接法directandindirectmethod,Cashflowmanagement,corporatelife-cyclestagesand现金流量管理，公司生命周期阶段与现金流量管理Cashflowpershare,no每股现金流量，无每股现金流量Cashflows现金流量directmethod,statementof直接法，现金流量表的直接法directmethod,statementof直接法，现金流量表的直接法directmethod,worksheetforstatementof直接法，现金流量表直接法工作底稿indirectmethod,statementof间接法，现金流量表的间接法indirectmethod,statementof间接法，现金流量表的间接法indirectmethod,worksheetfor间接法，现金流量表间接法工作底稿statementofpreparingthestatementof现金流量表编制准备reporting现金流量报告statementof现金流量表usedforpaymentofdividends支付股利的现金流量worksheetforstatementof现金流量表工作底稿Cashflowsfromfinancingactivities筹资活动现金流量Cashflowsfrominvestingactivities投资活动现金流量Cashflowsfromoperatingactivities经营活动现金流量directmethod经营活动现金流量的直接法indirectmethod经营活动现金流量的间接法reporting经营活动现金流量报告Cashmanagement,seasonal现金管理，季节性现金管理Cashonthebalancesheet,presentationof资产负债表中的现金，资产负债表中现金的列示Cashpaybackperiod现金回收期Cashpayments现金付款estimated估计现金付款internalcontrolof现金付款的内部控制Cashpaymentsfor为……支付现金incometaxes为所得税支付现金merchandise为商品支付现金operatingexpenses为经营费用支付现金Cashpaymentsjournal现金付款日记账andpostings现金付款日记账和过账formerchandisingbusiness商品交易的现金付款日记账Cashreceipts现金收款controlof现金收款控制estimated估计现金收款Cashreceiptsjournal现金收款日记账formerchandisingbusiness商品交易的现金收款日记账Cashreceived收到现金fromcashsales从现金销售中收到现金fromcustomers从顾客处收到现金inthemail通过邮件收到现金Cashsales现金销售Cashshortandoveraccount现金余缺账户Cells,manufacturing单元，制造单元Center(s)中心cost成本中心investment投资中心profit利润中心responsibility责任中心responsibilityaccountingforcost成本中心责任会计responsibilityaccountingforprofit利润中心责任会计responsibilityaccountingreportsforcost成本中心责任会计报告Centralizedanddecentralizedoperations集权和分权经营Certificates,stock证明；持股证书CertifiedInternalAuditor(CIA)注册内部审计师CertifiedManagementAccountant(CMA)注册管理会计师CertifiedPublicAccountant(CPAs)注册会计师Changefund找换金Charges费用payrollaccountingdepartment工资会计部门费用servicedepartment服务部门费用Chart图；表cost-volume-profitorbreak-even本－量－利或盈亏临界图cost-volume-profit本－量－利图originalandrevisedprofit-volume原始的和修正的利润－产量图profit-volume利润－产量图revisedcost-volume-profit修正的本－量－利图Chartofaccounts会计科目表expanded扩充的会计科目表foramerchandisingbusiness商业企业会计科目表foraperiodicinventorysystem定期盘存制下的会计科目表periodicinventorysystem定期盘存制会计科目表Charter营业执照Check检查；核对；支票Checkandremittanceadvice支票和汇款通知单Classifyingcosts分类成本Clearingaccount清理账户Clockcards记时卡Closingentries结账分录adjustingand调整分录和结账分录flowchartof结账分录流程图journalizingandposting,日记账和过账、结账分录Closingprocess结账程序Combinationstrategy混合战略CommercialLawLeagueofAmerica美国商法联盟Commonstock普通股dividendsandearningspershareof普通股股利和普通股每股收益Commonstockholders'equity,rateearnedon普通股股东权益，普通股股东权益收益率Common-sizeincomestatement通用损益表Common-sizestatement通用报表Communication通讯Comparativebalancesheet比较资产负债表horizontalanalysis比较资产负债表水平分析verticalanalysis比较资产负债表垂直分析Comparativeincomestatement比较损益表horizontalanalysis比较损益表水平分析verticalanalysis比较损益表垂直分析Comparativeretainedearningstatement-horizontalanalysis比较留存收益表－水平分析Comparativescheduleofcurrent比较流动资产明细表－水平分析assets-horizontalanalysisCompensatedabsences带薪假期Compensatingbalance补偿余额Component成分；组成部分Composite-ratemethod综合比率法Compoundinterest复利presentvalueof$1at1美元的复利现值presentvalueofannuityof$1at1美元年金的复利现值Compounding复利计算Comprehensiveincome全面收益statementofincomeand收益和全面收益表Comprehensiveincomeitems,other全面收益项目，其他全面收益项目Computerizedaccountingsystems电算化会计系统Computerizedbudgetingsystems电算化预算系统Computerizedperpetualinventorysystems电算化永续盘存系统Computersincost-volume-计算机在本－量－利分析中的运用profitanalysis,useofConcept{s)概念accountingperiod会计期间概念businessentity企业主体概念choosingacost-plusapproach选择成本加成方法成本概念contributionmargin贡献毛益概念cost成本概念matching配比概念objectivity客观性概念presentvalue现值概念productcost产品成本概念revenuerecognition收入确认概念summaryofcostbehavior成本性态概念总结timevalueofmoney货币时间价值概念totalcost总成本概念unitofmeasure计量单位概念variablecost变动成本概念Consignment委托代销Consolidatedfinancialstatement合并财务报表Consolidation创立合并Constraint约束；限制theoryof限制理论Contingentliability(ies)或有负债accountingtreatmentsof或有负债的会计处理Continuousbudgeting滚动预算Contraaccounts抵减账户Contraasset资产抵减Contraassetaccounts资产抵减账户Contractrate约定利率Contributedcapital已缴（实收）资本Contributingassets,toapartnership投入资产，向合伙企业投入资产Contributionmargin贡献毛益Contributionmarginconcept贡献毛益概念Contributionmarginincomestatement贡献毛益损益表Contributionmarginperbottleneckhour每瓶颈小时贡献毛益Contributionmarginratio贡献毛益率Control(s)控制detective探测性控制planning,directing,and计划、指导与控制preventive预防性控制Controlenvironment控制环境Controlofcashreceipts现金收款控制Controlprocedures控制程序Controllableexpenses可控费用Controllablerevenues,可控收入Controllablevariance可控差异Controller会计主任；总会计师；主计长Controlling控制Controllingaccount控制账户Conversioncosts加工成本；转换成本Conversionequivalentunits转换约当产量Convertiblebonds可转换债券Co-ownershipofpartnershipproperty,合伙财产的共同所有权Copyrights版权；著作权Corporateannualreports公司年度报告Corporateexecutives,careerpathsof公司执行者，公司执行者的职业道路Corporateincometaxes公司所得税Corporatelife-cyclestages,andcashflowmanagement公司生命周期阶段，公司生命周期阶段与现金流量管理Corporation(s)公司andtheirstatesofincorporation,公司和公司注册地，公司和公司注册地举例examplesofbalancesheet公司的资产负债表characteristics,of公司特点equityreportingfor公司的权益报告financing公司筹资forming公司的设立limitedliability(LLC)有限责任公司natureof公司的性质nonpublicorprivate非公众公司；私有公司organizationalstructureof公司的组织结构parentandsubsidiary母公司和子公司public公众公司Corporationbalancesheet公司的资产负债表Cost(s)成本allocatetotransferredandpartiallycompletedunits将成本在转出单位和部分完工单位间进行分配classifying成本分类conversion加工成本；转换成本determinetheunitstobeassigned确定成本分配单位determiningunderaveragecostmethod平均成本法下成本的确定differential成本差异directlabor直接人工成本directmaterials直接材料成本effectofchangesinfixed固定成本变动的影响effectofchangesinunitvariable单位变动成本变动的影响estimatinginventory估计存货成本factoryoverhead制造费用first-in,first-outflowof先进先出法成本流转fixed固定成本flowofmanufacturing制造成本流转last-in,first-outflowof后进先出法成本流转mixed混合成本offixedassets固定资产成本opportunity机会成本overheadfactory制造费用period期间成本product产品成本researchanddevelopment研究和开发成本scheduleofpaymentsformanufacturing制造成本支付明细表semivariableorsemifixed半变动或半固定成本standard成本 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sunk沉没成本valuationofinventoryatotherthan存货的非成本计价variable成本变动Costaccountingsystem成本会计系统；成本计算方法overview成本会计系统概述Costallocation成本分配Costbehavior成本性态Costbehaviorconcepts,summaryof成本性态概念，成本性态概念总结Costbudget.directlabor成本预算，直接人工成本预算Costbudget,factoryoverhead,成本预算，制造费用预算Costcalculations,activitybaseproduct成本计算，作业基础产品成本计算Costcenter(s)成本中心inauniversity大学成本中心responsibilityaccountingfor成本中心责任会计Costconcept成本概念product产品成本total总成本variable变动成本Costflowassumptions,inventory成本流转假设，存货成本流转假设Costflows,成本流转foraprocessmanufacturer分步制造企业的成本流转forGoodwellPrinters,summaryof如意印刷公司成本流转，如意印刷公司成本流转总结laborinformationand,人工信息和成本流转materialsinformationand材料信息和成本流转CostforXLjeans,standard大号牛仔裤成本，大号牛仔裤标准成本Costgraphs,variable成本图，变动成本图Costmethod成本法average平均成本法Costofgoodssold产品销售成本Costofgoodssoldbudget产品销售成本预算Costofmerchandisesold商品销售成本Costofproductionreport生产成本报告FIFO先进先出法下的生产成本报告usingfordecisionmaking利用生产成本报告进行决策Costperequivalentunit单位约当产量成本determine确定单位约当产量成本Costpriceapproach成本价格法Costsystem(s)成本制度；成本系统journalentriesforprocess分步成本计算法下的日记账分录process分步成本计算standard标准成本系统Costterm.,manufacturing成本概念，制造企业成本概念Costvariancereport,factoryoverhead成本差异报告，制造费用差异报告Costvariances成本差异Costing成本计算absorption吸收（全面）成本计算activity-based作业基础成本计算comparingjoborderandprocess比较分批法成本计算与分步成本计算target目标成本法variableordirect变动或直接成本计算Cost-plusapproachcostconcept,choosing成本加成法的成本概念，选择成本加成法的成本概念Costsflowsforaprocessmanufacturer,physicalflowsand分步制造企业的成本流转，分步制造企业的实物流转和成本流转CostsforGoodwellPrinters,flowofmanufacturing如意印刷公司成本，如意印刷公司制造成本流转Costsgraphs,fixed成本图，固定成本图Costsofacquiringfixedassets固定资产获取成本Coststhroughaservicebusiness,flowof服务企业成本，服务企业的成本流转Cost-volume-profitanalysis本－量－利分析assumptionsof本－量－利分析的假设graphicapproachto本－量－利分析的图解方法mathematicalapproach,本－量－利分析的数学方法useofcomputersin计算机在本－量－利分析中的运用Cost-volume-profitchart本－量－利图revised修正的本－量－利图Cost-volume-profitrelationship本－量－利关系Cost-volume-profit,specialrelationships本－量－利，特殊的本－量－利关系Couponrate息票利率Credit,diagramoftherecordingandpostingof贷方；贷记，贷方记录和过账图Creditmemorandum贷项通知单Creditperiod信用期Creditterms信用条款Creditors债权人Creditorsledger债权人分类账Cumulativepreferredstock累积优先股dividendsto累积优先股股利Currencyexchangegainsandloss货币汇兑利得与损失realized已实现的货币汇兑利得与损失unrealized未实现的货币汇兑利得与损失Currencyexchangerates货币币种互换比率；货币汇率Currencytransactions,foreign货币业务，外币业务Currentassets流动资产andcurrentliabilities流动资产与流动负债horizontalanalysis,comparativescheduleof流动资产水平分析，比较流动资产明细表水平分析Currentliabilities流动负债natureof流动负债的性质warrantyand担保和流动负债Currentpositionanalysis流动（现行）状况分析Currentratio流动比率Currentlyattainablestandards当前可达标准Customerrelationshipmanagement(CRM)顾客关系管理Customers顾客；客户cashreceivedfrom从客户处收到现金Customersledger客户分类账DDeath,ofapartner死亡，合伙人死亡Debenturebonds信用债券；无担保债券Debit(s)借方；借记diagramoftherecordingandpostingof借方记录和过账图Debitbalance借方余额Debitmemorandum借项通知单Decentralization分权advantagesof分权的优点disadvantages分权的缺点Decentralizedoperations分权经营centralizedand集权和分权经营Decisionmaking决策制定jobordercostingfor为制定决策的分批成本计算usingthecostofproductionreportfor使用产品成本报告制定决策Decisionprocess,capitalrationing决策过程，资本分配决策过程Declinephase下降阶段Declining-balancemethod余额递减法Deductions扣减；减项fromemployeeearnings员工收入的扣减项other其他扣减项Deferrals延期；递延alternativemethodofrecording记录递延项目的其他方法andaccruals递延和应计reversingentries递延项目的转回分录Deferredexpenses递延费用Deferredrevenue递延收入(unearnedrevenues),（预收收入）Defic