-
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成本会计
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 production 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
)
期间
,
费用
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
)
成本计算分步法
直接人工成本差异(
direct labor
variance
)
成本控制方法(
cost control
method
)
内河运输成本
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
)
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
)
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海量营销管理培训资料下载
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预计成本(
predicted
cost
)
成本结构(
cost
structure
)
房地产开发成本
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
)
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
)
成本费用界限
成本调整(
cost
adjustment
)
成本差异(
cost
variance
)
成本报告(
costing
report
)
成本(
c
ost
)
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
)
(
海量营销管理培训资料下载
)
产品成本项目(
cost
items of product
)
产品成本技术经济分析
产品成本计划(
the plan of product
costs
)
产品成本(
product
cost
)
初级会计
汇总原始凭证(
cumulative source
document
)
汇总记账凭证核算形式(
bookkeeping
procedure using summary
ovchers
)
工作底稿(
working
paper
)
复式记账凭证(
mvltiple account
titles voucher
)
复式记账法(
Double entry
bookkeeping
)
复合分录(
compound
entry
)
划线更正法(
correction by drawing
a straight ling
)
汇总原始凭证(
cumulative source
document
)
会计凭证(
accounting
documents
)
会计科目表(
chart of
accounts
)
会计科目(
account
title
)
红字更正法(
correction by using
red ink
)
会计核算形式(
bookkeeping
procedures
)
过账(
p
osting
)
会计分录(
accounting
entry
)
会计循环(
accounting
cycle
)
会计账簿(
Book of
accounts
)
活页式账簿(
loose-leaf
book
)
集合分配账户(
clearing
accounts
)
计价对比账户(
matching
accounts
)
记账方法(
bookkeeping
methods
)
记账规则(
recording
rules
)
记账凭证(
voucher
)
记账凭证核算形式(
Bookkeeping proced
ureusing vouchers
)
记账凭证汇总表核算形式(
bookkeeping
procedure using categorized account
summary
)
简单分录(
simple
entry
)
结算账户(
settlement
accounts
)
结账(
closing
account
)
结账分录(
closing
entry
)
借贷记账法(
debit-credit
bookkeeping
)
通用日记账核算形式(
bookkeeping
procedure using general
journal
)
外来原始凭证(
source document from
outside
)
现金日记账(
cash
journal
)
虚账户(
nominal
accounts
)
序时账簿(
book of chronological
entry
)
一次凭证(
single-record
document
)
(
海量营销管理培训资料下载
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银行存款日记账(
deposit
journal
)
永续盘存制(
perpetual inventory
system
)
原始凭证(
source
document
)
暂记账户(
suspense
accounts
)
增减记账法(
increase-decrease
bookkeeping
)
债权结算账户(
accounts for
settlement of claim
)
债权债务结算账户(
accounts for
settlement of claim and
debt
)
债务结算账户(
accounts for
settlement of debt
)
账户(
account
)
账户编号(
Account
number
)
账户对应关系(
debit-credit
relationship
)
账项调整(
adjustment of
account
)
专用记账凭证(
special-purpose
voucher
)
转回分录(
reversing
entry
)
资金来源账户(
accounts of sources
of funds
)
资产负债账户(
balance sheet
accounts
)
转账凭证(
transfer
voucher
)
资金运用账户(
accounts of
applications of funds
)
自制原始凭证(
internal source
document
)
总分类账簿(
general
ledger
)
总分类账户(
general
account
)
附加账户(
adjunct
accounts
)
付款凭证(
payment
voucher
)
分类账簿(
ledger
)
中级会计
固定资产(
fixed
assets
)
利润总额
利益分配(
profit
distribution
)
应计费用(
accrued
expense
)
商标权(
trademarks and
tradenames
)
全部履行法
净利润(
net
income
)
应付利润(
profit
payable
)
未分配利润
收益债券(
income
bonds
)
货币资金
利息资本化(
capitalization of
interests
)
公益金
工程物资
预付账款(
advance to
supplier
)
其他应收款(
other
receivables
)
现金(
c
ash
)
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海量营销管理培训资料下载
)
预收账款
公司债券发行(
corporate bond
floatation
)
应付工资(
wages
payable
)
实收资本(
paid-in
capital
)
盈余公积(
surplus
reserves
)
管理费用
土地使用权
股利(
d
ividend
)
应交税金(
taxes
payable
)
流动资金
负商誉(
negative
goodwill
)
费用的确认(
recognition of
expense
)
短期投资(
temporary
investment
)
专项资产【旧】
专有技术(
know-
how
)
专营权(
franchises
p>
)
资本公积(
capital
reserves
)
资产负债表法
资金占用和资金来源
[
旧
]
自然资源(
natural
resources
)
存货(
i
nventory
)
车间经费【旧】
偿债基金(
sinking
fund
)
长期应付款(
long-term
payables
)
长期投资(
long-term
investments
)
长期借款(
long-term
loans
)
长期负债(
long-term liability of
long-term debt
)
财务费用(
financing
expenses
)
拨定留存收益(
appropriated retained
earnings
)
标准成本法(
standard
costing
)
变动成本法(
variable
costing
)
比例履行法
包装物
版权(
copyrights
)
高级会计
期货交易市场(
market of futures
transaction
)
期货交易(
futures
transaction
)
举债经营融资租赁(
leveraged
lease
)
金融工具(
financial
instruments
)
企业集团(
business
qroup
)
年度报告(
annual
report
)
内部往来(
transactions between
home office and branches
)
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海量营销管理培训资料下载
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合伙企业(
partnership
enterprise
)
合并资产负债表(
consolidated balance
sheet
)
合并主体的所得税会计(
accounting for
income taxes of consolidated
entities
)
(美)
合并现金流量表(
consolidated
statement of cash flow
)
合并价差(
cost-book value
differentials
)
合并会计报表(
consolidated
financial statements
)
购买法(
purchase
methed
)
企业整体价值(
the value of an
enterprise as a whole
)
权益结合法(
pooling of interest
method
)
期内所得税分摊(
intraperiod tax
allocation
)
(美)
期末存货的未实现损益(
unrealized profit
in ending inventory
)
公司间的长期资产业务(
intercompany
transactions in long-term
assets
)
名义货币保全(
maintaining capital
in units of money
)
基金论(
the fund
theory
)
功能性货币(
functional
currency
)
(美)
汇兑损益(
exchange gains or
losses
)
合并财务状况变动表
(
consolidated statement of changes
in financial poition
)
合并财务状况变
动表(
consolidated statement of
changes in financial
poition
)
换算损益(
translation gains or
losses
)
举债经营收购(
Leveraged buyouts,
简称
LBC
)
(美)
母公司持股比例变动(
change in
ownership percentage held by
parent
)
交互分配法(
reciprocal allocation
approach
)
(美)
货币项(
monetary
items
)
合伙清算(
partnership liquidation
全面分摊法(
comprehensive
allocation
)
固定资产投资方向调节税
合并费用(
expenses related to
combinations
)
间接标价法(
indirect
quotation
)
买入汇率(
buying
rate
)
期货合约(
futrues
contract
)
混合合并(
conglomeration
)
控投公司(
holding
company
)
股票指数期货(
stock index
futrues
)
横向销售(
crosswise
sale
)
固定汇率(
fixed
rate
)
纳税影响法(
tax effect
method
)
记账汇率(
recording
rate
)
横向合并(
horizontal
integration
)
合并前股利(
preacquisition
dividends
)
可变现净值(
net
realizable
)
企业合并会计(
accounting for
business combination
)
平仓盈亏(
offset gain and
loss
)
卖出汇率(
selling
rate
)
金融期货交易(
financial futures
transaction
)
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