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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absorptioncostbenefitsandlimitation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accountingaccrual权责发生制accountingresponsibility会计责任accountingvariableoverhead变动制造费用会计accountingpayable应付账款accountingreceivable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activitymethodvariablechargeapproach作业方法(变动法)activity-basedbudgetingABB作业基础预算法activity-basedcostdrivers作业成本动因activity-basedcostingABC作业成本法activity-basedmanagementABM作业管理法activity-basedmanagementadvantagesanddisadvantages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allocationratefixedoverheadcost固定间接成本的分摊率allocationratevariableoverheadcost变动间接成本的分摊率allocationdirectmethod直接法分摊allocationreciprocalmethod交叉分摊法allowancemethod备抵法allocationstep-downmethod按步向下分摊法amortization摊销analysisofvariation差异分析analysisofvariationmixandyielsvariances差异分析,组合和产出差异analysisofvariationpriceandefficiencyvariancesfordirectmaterialinputs直接人工与材料投入的价格与效率差异分析analysisofvariationspendingandefficiencyvariancesforvariableandfixedoverhead变动和固定制造费用的费用与效率差异分析analysisofvariationsalesmixvariance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auditcompliance合规性审计audit,operational营运升级authoritativebudgettop-downbudget权威式(自上而下)预算法authoritativestandardcost权威式标准(成本)automatedclearinghouseACH自动清算系统Bbackflushcosting及时制造后推成本法balancesheetcomponents资产负债表要素balancesheetProforma迷你资产负债表balancedscorecardexample平衡记分卡例子balancedscorecardimplementingthe平衡记分卡的实施batchprocessing批量处理benchmarking标杆分析benefitstangibleandintangible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browserWebsoftware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budgetauthoritativetop-down权威式(自上而下)预算budgetcapital资本预算budgetcash现金预算budgetcombined预算合并budgetcostofgoodssold产品销售成本预算budgetdefinitionof预算的定义budgetdirectlabor直接人工预算budgetdirectmaterials直接材料预算budgetemployeebenefits员工福利预算budgetfinancial财务预算budgetfixable弹性预算budgetincremental增量预算budgetoperating营业预算budgetoverhead间接费用预算budgetparticipative参与式预算budgetproduction生产预算budgetsales销售预算budgetsellingandadministrativeexpense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budgetingcharacteristicsofsuccessful成功的预算流程特征budgetingflexible弹性预算budgetscontinuous连续预算budgetsfinancial财务预算budgetskaizen包涵改善内容的预算budgetsproject项目预算budgetsstrategyandplanning战略与计划预算budgetszero-based零基预算businessnetwork商业网络businessfunctionssupport企业功能,支持businessinformationsystemsBIS企业信息系统businessintelligence商业情报businessunitprofitabilityanalysis部门盈利能力分析business-to-businessB2Be-commerce企对企商务by-products副产品Ccapacity产能capacityutilizationsmasterbudget产能利用率总预算capacityutilizationnormal正常产能利用率capacitypractical实际产能capacitytheoretical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cashdisbursementsoutflows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cashreceiptsinflows现金收入(流入)cause-and-effectdiagram因果图centercost成本中心centerinvestment投资中心centerprofit利润中心centerrevenue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committedsunk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concurrentengineeringCE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controlbudgetary预算控制controllablecost可控成本controllableprofit可控利润conversioncost转换成本corporatecapitalstockholders’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costdriverallocationbase成本动因(分摊基础)costdriversactivity-based作业成本动因costdriversexecutional执行性成本动因costdriversstructural结构性成本动因costdriversvolume-based数量成本动因costflowassumptions成本流转假设costflowprocesscosting分步成本法的成本流转costflowsinmanufacturingcompanies制造业成本流转costflowsinmerchandisingandservicecompanies商业和服务业成本流转costmanagement成本管理costobject成本对象costofgoodsavailableforsaleoruse可供出售或使用的商品的成本costofgoodssold产品销售成本costofgoodssoldbudget产品销售成本预算costofqualityCOQanalysis质量成本分析costpool成本归集costrecoverymethod成本回收法coststandards成本标准coststandardsauthoritative权威式成本标准coststandardscurrentlyattainable当前可实现的标准coststandardsideal理想成本标准coststandardsparticipative参与式成本标准costactual实际成本costcarrying持有成本costcommittedsunk承约(沉没)成本costcontrollable可控成本costconversion转换成本costdefinitionof成本定义costdifferential成本差异costdirect直接成本costfixed固定成本costindirect间接成本costindirectlabor间接人工成本costindirectmaterials间接材料成本costnocommittedflexible非承约(弹性)成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime主要成本costproduct产品成本coststep成本步骤costtotalmixed总成本(混合成本)costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio成本收益率cost-benefitrelationship成本收益关系costingactualnormalstandard实际成本,正常成本,标准成本costingjoborder分批成本法costingprocess分步成本法costs成本costsallocationofservicedepartment服务部门成本归集costshistoricaldatafordetermining用于确定成本的历史数据criticalsuccessfactors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturitiesoflong-termdebt本年到期的长期负债currentlyattainablestandardcost当前可实现的标准customeracquisition获得客户customeroutcomemeasures顾客成果指标customerprofitabilityanalysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customizationapplicationsoftwarepackages定制应用软件包customschargesandtariffs关税税费及税率DdatadefinitionlanguageDDL数据定义语言datadesignsystems数据设计(系统)datadictionary数据字典datamanipulationlanguageDML数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagementsystemDBMS数据库管理系统databasemanagementsystemDBMStypes数据管理系统种类data-drivendecisionsupportsystem数据决策支持系统debtsecurity债务证券decisionsupportsystemDSS决策支持系统decliningbalancemethod余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtaxliability递延所得税负债departmentaloverheadrate部门间接成本分摊率depletion折耗depletionaccounting折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriberlineDSL数字用户线directcost直接成本directcostvariablecosting直接成本法(变动成本法)directcutoverconversion/implementation完全切换(转换/实施directfinancinglease直接融资租赁directlaborbudget直接人工预算directlaborstandardcostsfor直接人工标准成本directmaterialsbudget直接材料预算directmaterialsinventory直接材料存货directmaterialstandardcostsfor直接材料标准成本directmethod直接法directprofit直接利润directwrite-offmethod直接冲销法discontinuesoperation停止经营discretionarycost酌定成本,任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividendscash现金股利dividendscumulative累计股利dividendsliquidating清算股利dividendsproperty实物财产股利dividendsscrip票据股利dividendsstock股票股利dollar-valueLIFO金额数据后进先出法DuPontmethodprofitabilityanalysis杜邦盈利能力分析Eeconomicentity经济实体economicvalueaddedEVA经济附加值EDGARdatabaseEDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicDataGatheringAnalysisandRetrievalEDGARsystem电子数据手机、分析和检索系统electronicdatainterchangeEDI电子数据交换electronicfundstransferEFT电子资金转帐ElementsofFinancialStatements财务报表要素employeebenefitsbudget员工福利名预算employeestockownershipplanESOP员工持股计划enterpriseresourceplanningERPsystem企业资源计划(ERP)系统enterpriseresourcesplanningERP企业资源计划(ERP)entity-relationshipE-Rdiagram实体-关系图equitynetassets权益(净资产)equitymethodaccounting权益法会计equitysharestockoptions股票期权equivalentunitEU约当产量executionalcostdrivers执行成本动因executivesupportsystemsESS高级管理人员支持系统expenses费用expertsystem专家系统,电子智慧系统expropriation征用ExtensibleMarkupLanguageXML可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclientapplication原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreportingresources财务报告资源financialreportssegmentedexternal对外财务报告financialstatementfootnotesofdisclosures财务报表辅助或披露financialstatementlimitations财务报表限制financialstatementuserinternalandexternal财务报表内部和外部使用者financialstatementproforma模拟财务报表financialstatementsforamanufacturingcompany制造企业财务报表financing融资finishedgoodsFGinventory产成品存货First-infirst-outFIFOcostingmethod先进先出成本法firstfirst-outFIFOmethod先进先出法fixedcost固定成本fixedcostcommitted已承担固定成本fixedcostdiscretionary酌定固定成本fixedoverheadcosts固定间接成本fixedoverheadvariance固定间接费用差异flexiblebudget弹性预算flexiblebudgetvariance弹性预算差异flexiblebudgeting弹性预算fullcostabsorptionmodel完全(吸收)成本模式fullcostingabsorptioncosting完全(吸收)成本法fulldisclosure充分披露fulldisclosureprinciple充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyacceptedauditingstandardsGAAS公认审计准则goalsbudgetsand预算目标goingconcern连续经营的企业goodsintransit在途商业goodsconsigned寄销商品goodwill商誉grossprofitconstantgrossmarginpercentagemethod毛利法groupandcompositemethods分类和综合法HhierarchicaldatabasemanagementsystemDBMS分级数据库管理系统histogram直接图表historicalcost历史成本historicaldatafordeterminingcosts决定成本的历史数据HypertextMarkupLanguageHTML超文本标识语言Iidealstandardscost理想标准if-convertedmethod如果转换法impairmentinvalue价值损失imputedinterestrate应计利率incomestatementpreparation损益表编制incomestatementmultiple-step多步式损益表incomestatementproforma模拟损益表incomestatementsingle-step单步式损益表income净收益incrementalbudget增量预算incrementalcostallocationmethod增量成本分配法indirectcost间接成本indirectlaborcost间接人工成本informationsystemsmanagement-level管理层信息系统informationsystemsstrategic-level战略信息系统innovation创新InsiderTradingandSecuritiesFraudEnforcementActof19881988年内部人交易与证券欺诈执行法案InsiderTradingSanctionsActof19841984年的内部交易制裁法案installmentsalesmethod分期付款销售法intangibleassets无形资产intangiblesartistic艺术品无形资产intangiblescontract合同无形资产intangiblescustomer客户无形资产intangiblesmarketing营销无形资产intangiblestechnological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocolIP互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccountsmanufacturingcompany制造企业存货帐户inventoryerrors存货误差inventorylevelsdetermininginprocesscosting分步成本法的存货水平inventorysystem盘存制度inventorysystemperiodic定期盘存制inventorysystemperpetual永续盘存制inventoryvaluation存货定价inventorybeginning期初存货inventorydirectmaterials直接材料存货inventoryfinishedgoodsFG产成品存货inventorywork-in-processWIP半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjobordercosting分批成本法jointproducts联产品just-in-timeJITsystem及时制Kkaizenbudgets包含改善内容的预算kaizenbudgetsbenefits包含改善内容的预算的优点knowledgeworksystemsKWS知识工作系统knowledge-levelsystems知识水平体系Llast-infirst-outLIFOmethod后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilitiescurrent流动负债life-cyclecosting生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localareanetworkLAN局域网localareanetworkwireless无线局域网long-termcontractslosseson长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerofcostormarketLCMrule成本与市价孰低法Mmainframecomputer主机managementbyexceptionmethod例外管理managementbyobjectivesMBO目标管理managementbyobjectiveMBObenefits目标管理的优点managementdiscussionandanalysisMDA管理层论述及分析managementinformationsystemsMIS管理信息系统management-levelinformationsystems管理层水平信息系统manufacturingcompany制造业manufacturingcompanyaccountingforcostflowsina制造业成本流转会计manufacturingcompanycostflowsina制造业成本流转manufacturingcompanyfinancialstatementsfora制造业财务报表marketexpectations市场预期marketpricemodel市场定价模型marketshare市场份额marketvalue市值marketvalueaddedMVA市场附加值marketablesecurities有价证券masterbudget总预算masterbudgetcapacityutilization产能利用率总预算masterbudgetcomponents总预算要素matching配比materiality重要性materialsresourcesplanningMRP物质资源计划merchandisingcompany商品企业model-drivendecisionsupportsystem模型决策支持系统multiple-stepincomestatement多步式损益表Nnegotiatedpricemodel协议价格模型netincome净利netmarketplace纯市场netrealizablevalueNRV可变现净netrealizablevalueNRVfortradereceivables应收货款可变现净值netrealizablevalueNRVmethod可变现净值法networkoperatingsystemNOS网络操作系统networktopology局域网networkcomputer计算机网络neuralnetwork神经系统nominalunitofmoney名义货币单位noncommittedflexiblecost未承担(弹性)成本noncontrollablecost不可控成本nonmonetaryassetsexchangesof非货币性资产交易nontradereceivables非贸易应收账款normalcapacityutilization正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabasemanagementsystemOODBMS面向对象的数据库管理系统off-balance-sheetfinancing资产负债表表外融资officesystems办公系统onlinereal-timeprocessing在线(实时)处理onlineanalyticalprocessingOLAP在线分析处理onlinetransactionprocessingOLAP在线交易处理operatingbudget营运预算operatinglease经营性租赁operatingsegmentreporting营运部门报告operationcosting营运成本operationalaudit营运审计operationalproductivity营运生产力operational-levelinformationsystems营运水平信息系统operations营运operationsandperformancegoals营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadratedepartmental部门间接费用分摊率overheadrateplant-wide工厂范围内间接费用分摊率Ppacketdata数据包paid-incapitalcontributedcapital实缴资本parvaluestock面值股parallelstrategyconversion/implementation平行战略(转换/实施)Paretodiagram帕累托图partialproductivity部分生产力participativebudgetbottom-uporserf-imposedbudget参与式预算法participativestandardscost参与式标准(成本)pensionplan退休金计划pensionworksheet退休金计算表performancemeasurementreports业绩评价报告performancemeasuresestablishing确立业绩指标performanceevaluating绩效评估periodcost期间成本periodicinventorysystem定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventorysystem永续盘存制phasedapproachconversion/implementation阶段法physicalmeasureunits-of-productionmethod(单位产品)实物计量法pilotstudyconversion/implementation指引性学习plant-wideoverheadrate工厂范围内间接费用分摊率Point-to-PointTunnelingProtocolPPTP点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancialincome税前收入priceratevariance价格(汇率)差异primecost主要成本proformabalancesheet模拟资产负债表proformafinancialstatement模拟财务报表proformaincomestatement模拟损益表proformascheduleofcashdisbursements模拟现金支付明细表proformascheduleofcashreceipts模拟现金收入明细表proformastatement模拟报表processcosting分步成本法processcostingbenefitsandlimitations分步成本法的优点与局限性processcostingcostflow分步成本法processdesignsystems流程设计(系统)processexpertsbudgeting预算流程专家processingbatch批量加工processingonlinereal-time在线处理(实时)productcostinventoriablecost产品成本productprofitabilityanalysis产品盈利能力分析productionbudget生产预算productioncostreport生产成本报告productivity生产力productivityfinancial财务生产力productivityoperational营运生产力productivitypartial部分生产力productivitytotalfactor总因素生产力profitcenter利润中心profitabilityanalysisbusinessunit部门盈利能力分析profitabilityanalysiscustomer顾客盈利能力分析profitabilityanalysisproduct产品盈利能力分析projectbudgets项目预算projectbudgetsadvantages项目预算的优势promissorynote本票propertyplantandequipmentPPE财产、厂房及设备proxysolicitations委任,委任投票请求PublicCompanyAccountingOversightBoardPCAOB上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassuranceQA质量保证qualityaudit质量审计qualityfunctiondeploymentQFD质量函数配置Rreciprocalmethod交叉分担法recordingandvaluation记录与评估RegulationS-KS-K条列RegulationS-XS-X条列relationaldatabasemanagementsystemRDBMS关系数据库管理系统relativesalesvaluemethod相对销售价值法relevantrange相关范围residualincomeRI剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibilityassigning责任分配restrictedcash专用现金retailinventorymethod零售价盘存法returnonassetsROA资产回报率returnonequityROE权益回报率returnoninvestmentROI投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognitionandrealization营业收入的确认与现实revenues营业收入revenuesunearnedofdeferred收入,未实现收入或递延收入reversesplit并股reviewservice审查服务rewardsassigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewithrecourse有追索权的销售salewithoutrecourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalueatsplit-offmethod分离点法下的销售价值salesvolumevariance销售量差异sales-typelease销售式租赁Sarbanes-OxleyActof20022002《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingandadministrativeexpensebudget销售与管理费用预算sensitivityanalysis敏感性分析servercomputer辅助计算机servicecompany服务企业short-termobjectives短期目标single-stepincomestatement单步式损益表specificgoodspooledLIFOapproach特殊商品后进先出法spoilage废品spoilageinprocesscosting分步成本法下的废品spreadsheet电子数据表stand-alonecostallocationmethod独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementofcashflowexample现金流量表实例statementofcashflows现金流量表statementofearningsincomestatement收益表(损益表)statementofshareholders’equity所有者权益变动表statementproforma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethoddepreciation直线折旧法strategicbusinessunitSBU战略性业务部门(SBU)strategicdecisions战略性决策strategic-levelinformationsystems战略性水平信息系统structuralcostdrivers结构性成本动因StructuredQueryLanguageSQL结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopmentlifecycleSDLC系统开发的寿命周期systemsdevelopmentlifecycleSDLCtraditional传统系统开发的寿命周期systemsdecisionsupport决策支持系统systemsexpert专家系统systemsknowledgework知识工作系统systemsknowledge-level知识水平系统systemsmanagementinformation管理信息系统systemsoffice办公系统systemsoperationallevelinformation营运水平信息系统systemstransactionprocessing交易处理系统Ttaxliabilitycorporate企业纳税义务taxableamount应税金额taxableincome应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclientapplication瘦客户端topmanagement高级管理人员totalcostmixedcost总成本(混合成本)totalfactorproductivityTFP总因素生产力totalqualitymanagementTQM全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystemsdevelopmentlifecycleSDLC传统系统开发的寿命周期transactionprocessingsystemTPS交易处理系统transferpricing移转品定价transferpricingmodels移转品定价模式transferred-incosts转入成本treasurystockmethod库藏股票法two-stageallocationmethod两阶段成本分摊制Uunfavorablevariance不利差异userinterfacedesignsystems用户界面设计Vvaluationinventory存货计价value-addednetworkVAN增值网络variablecost变动成本variablecostmodel变动成本模式variablecosting变动成本法variablecostingbenefitsandlimitations变动成本法的优点与局限性variableoverheadcosts变动间接成本variableoverheadvariance变动间接费用差异varianceanalysisvariationson差异分析的变化variancefavorableandunfavorable有利和不利差异virtualprivatenetworkVPN公司专用内外互联网volume-basedcostdrivers数量成本动因Wwarrantsandrights认股权证与权利warrantycostsaccountingfor保修成本会计Webbrowsersoftware浏览器软件weighted-averagemethod加权平均法wideareanetworkWAN广域网wiretransfer电汇work-in-processWIPinventory半成品库存Zzero-basedbudgetstrengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotespayable无息应付票据以上就是管理会计术语中英对照表,应该说已经比较全面了,希望对你有所帮助。