會計術語名稱英文名稱
全部成本absorption cost
生產成本彙總程式accumulation   process of production cost
實際成本與估計成本actual cost and   estimated cost
調整後的凈現值adjusted net   present value
農業生產成本agriculture   production cost
成本開支範圍allowable cost
輔助生產成本分配auxiliary   production cost allocation
平均成本與個別成本average cost and   individual cost
可避免成本與不可避免成本avoidable cost   and unavoidable cost
預算成本budgeted costs
副產品成本計算by-product   costing
成本計算品種法category costing   method
對比分析法comparative   analysis approach
綜合費用分配composite   expenses allocation
可控成本controllable   cost
成本cost
成本會計cost accounting
成本核算程式cost accounting   procedures
成本歸集cost   accumulation
成本調整cost adjustment
成本分配cost allocation
成本分析cost analysis
成本考核cost assess
成本分類cost   classification
成本控制cost control
成本控制方法cost control   method
成本曲線cost curve
成本記錄cost entry, cost   recorder cost agenda
成本考核指標cost examine   target
成本流程cost flow
產品成本項目cost items of   product
成本分類賬cost ledger
成本管理cost management
賬面成本cost of book value
決策成本cost of decision making
銷售成本cost of goods sold
商品銷售成本cost of   merchandise sold
再生產成本cost of   reproduction
成本計算期cost period
成本計劃cost plan
成本結構cost structure
成本轉賬cost transfer
成本差異cost variance
成本核算costing
成本核算成本costing account
成本計算方法costing method
成本計算對象costing   objective
成本報告costing report
成本計算單位costing unit
可遞延成本與不可遞延成本deferrable cost   and un-deferrable cost
直接成本與間接成本direct cost and   indirect cost
直接人工成本差異direct labor   variance
直接人工成本差異direct labor variance
直接材料成本差異direct material variance
股利轉移dividend   remittances
生產費用要素elements of   production expenses
約當產量比例法equivalent units   method
已耗成本與未耗成本expired cost and unexpired cost
因素分析法factor analysis   approach
工廠成本factory cost
特許權使用管理費fees and   royalties
財務成本與管理成本financial cost   and management cost
產成品成本finished product   cost
固定成本fixed cost
國際投資決策會計foreign project   appraisal
國際投資決策會計foreign project   appraisal
燃料費用分配fuel expenses   allocation
可比產品成本分析general product   cost analysis
等級產品成本計算graded product   costing
成本計算分類法group costing   method
歷史成本與未來成本historical cost   and future cost
存置成本holding cost or   carrying cost
閑置成本idle cost
增量成本incremental cost
公司內部貸款intercompany loans
廠內經濟核算制internal   business accounting system
內部成本報表internal cost   statement
廠內結算價格internal   settlement prices
國際存貨管理international inventory management
跨期攤提費用分配inter-period   expenses allocation
成本計算分批法job costing   method
聯產品成本計算joint products   costing
提前支付與延期支付Leads and Lags
責任成本層次levels of   responsibility cost
停工損失loss on work   stoppage
巨集觀經濟成本macro economic   cost
凍結資金保值maintaining the   value of blocked funds
定額管理management norm
經濟風險管理managing   economic exposure
交易風險管理managing   transaction exposure
換算風險管理managing   translation exposure
製造費用manufacturing   expenses
製造費用分配manufacturing   expenses allocation
製造費用差異manufacturing   expenses variance
材料費用分配material costs   allocation
商品採購成本merchandise   procurement cost
現代管理會計modern   management accounting
跨國經營企業業績評價multinational   performance evaluation
跨國運轉資本會計multinational working capital management
定額成本norm cost
定額成本控制制度norm cost   control system
原始成本和重置成本original cost   and replacement cost
原始記錄original record
計劃成本planned cost
成本計劃管理體系planned   management system of cost
政治風險political risk
動力費用分配power expenses   allocation
預計成本predicted cost
價格差異price variance
主要成本與加工成本prime costs and   processing costs
成本核算原則principle of   costing
成本控製程序procedure of cost control
產品成本product cost
產品壽命周期成本product life   cycle cost
生產成本production cost
生產損失核算production loss   accounting
數量差異quantity   variance
比率分析法ration analysis   approach
再開票中心re-invoicing   center
相關成本與非相關成本relevant cost   and irrelevant cost
凍結資金轉移repatriating   blocked funds
報告成本reporting cost
責任成本responsibility   cost
工資費用分配salary costs   allocation
半成品成本semi-finished   product cost
成本計算簡單法simple costing   method
社會成本society cost
現代管理會計專門方法special methods   of modern management accounting
廢品損失spoilage and defective work losses
標準成本standard cost
標準成本控制制度standard cost   control system
成本控制標準standard of cost   control
目標成本target cost
跨國資本成本的計算the cost of   capital for foreign investment
產品成本計劃the plan of   product costs
理論成本與應用成本theory cost and   practice cost
全面成本控制total cost   control
趨勢分析法trend analysis   approach
不可控成本uncontrollable   cost
單位成本與總成本unit cost and   total cost
在產品成本work-in-process   cost
在產品計價work-in-process   costing
車間成本workshop cost

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