成本会计中英文比对

店小2

会计术语名称        英文名称
固定成本        fixed cost
直接人工成本差异        direct labor variance
直接材料成本差异        direct material variance
在产品计价        work-in-process costing
联产品成本计算        joint products costing
生产成本汇总程序        accumulation process of procluction cost
制造费用差异        manufacturing expenses variance
实际成本与估计成本        actual cost and estimated cost
工资费用分配        salary costs allocation
成本曲线        cost curve
农业生产成本        agriculture production cost
原始成本和重置成本        original cost and replacement cost
工程施工成本       
直接成本与间接成本        direct cost and indirect cost
可控成本        controllable cost
制造费用分配        manufacturing expenses allocation
理论成本与应用成本        theory cost and practice cost
辅助生产成本分配        auxiliary production cost allocation       
成本控制程序        procedure of cost control
成本记录        cost entry, cost recorder cost agenda
成本计算分批法        job costing method       
直接人工成本差异        direct labor variance
成本控制方法        cost control method
生产费用要素        elements of production expenses
历史成本与未来成本        historical cost and future cost
可避免成本与不可避免成本        avoidable cost and unavoidable cost
成本计算期        cost period
平均成本与个别成本        avorage cost and individual cost
社会成本        society cost       
废品损失        spoliage and defective work losses
单位成本与总成本        unit cost and total cost
成本开支范围        allowable cost
沿海运输成本       
成本转账        cost transfer
全面成本控制        total cost control
商品销售成本        cost of merchandise sold
价格差异        price variance       
存置成本        holding cost or carrying cost
已耗成本与未耗成本        expired cost and unex-pired cost       
相关成本与非相关成本        relevant cost and irrelevant cost
因素分析法        factor analysis approach
目标成本        target cost
成本计算分类法        group costing method
定额成本        norm cost
跨期摊提费用分配        inter-period expenses allocation
计划成本        planned cost
数量差异        quantity variance
燃料费用分配        fuel expenses allocation
定额成本控制制度        norm cost control system
定额管理        management norm
可递延成本与不可递延成本        deferrable cost and undeferrable cost
成本控制标准        standard of cost control
副产品成本计算        by-product costing
责任成本        responsibility cost
生产损失核算        production loss accounting
生产成本        production cost
预计成本        predicted cost
成本结构        cost structure       
主要成本与加工成本        prime costs and processing costs
决策成本        cost of decision making
成本计算品种法        category costing method
在产品成本        work-in-process cost
工厂成本        factory cost
成本考核        cost assess
制造费用        manufactruing expenses
动力费用分配        power expenses allocation
趋势分析法        trend analysis approach
成本计算简单法        simple costing method
责任成本层次        levels of responsibility cost
对比分析法        comparative analysis approach
约当产量比例法        equivalent units method
原始记录        original record
可比产品成本分析        general product cost analysis
预算成本        budgeted costs
销售成本        cost of goods sold
停工损失        loss on work stoppage
等级产品成本计算        graded product costing       
宏观经济成本        macro economic cost
综合费用分配        composite expenses allocation
全部成本        absorption cost
商品采购成本        merchandise procurement cost
成本考核指标        cost examming target
闲置成本        idle cost
账面成本        cost of book value
再生产成本        cost of reproduction
增量成本        incremantal cost
成本控制        cost control       
成本流程        cost flow
内部成本报表        internal cost statement
成本计算方法        costing method
成本计算对象        costing objective
成本计算单位        costing unit
成本计划完成情况分析       
成本计划管理体系        planned management system of cost
成本计划        cost plan
成本会计        cost accounting
成本核算原则        principle of costing
成本核算程序        cost accounting qrocedures
成本核算成本        costing account
成本核算        costing
成本归集        cost accumulation
成本管理        cost management
成本分析        cost analysis
成本分配        ocst allocation
成本分类账        cost ledger
成本分类        cost classifiction
成本调整        cost adjustment
成本差异        cost variance
成本报告        costing report
成本        cost
车间成本        workshop cost
厂内经济核算制        internal business accounting system
厂内结算价格        internal settlement prices
产品寿命周期成本        product life cycle cost
产品成本项目        cost items of product       
产品成本计划        the plan of product costs
产品成本        product cost
产成品成本        finished product cost
财务成本与管理成本        financial cost and manegement cost
材料费用分配        material costs allocation
不可控成本        uncontrollable cost
标准成本控制制度        standard cost control system
标准成本        standard cost
比率分析法        ration analysis apporach
报告成本        reporting cost
半成品成本        semi-finished product cost

Izzie

鼓掌，好多概念，得慢慢消化。