Cost & Management Accounting Terminology English-Chinese Table
| English Terms | Chinese Term |
| absorption cost | 全部成本 |
| accumulation process of production cost | 生產成本彙總程式 |
| actual cost and estimated cost | 實際成本與估計成本 |
| adjusted net present value | 調整後的凈現值 |
| agriculture production cost | 農業生產成本 |
| allowable cost | 成本開支範圍 |
| auxiliary production cost allocation | 輔助生產成本分配 |
| average cost and individual cost | 平均成本與個別成本 |
| avoidable cost and unavoidable cost | 可避免成本與不可避免成本 |
| budgeted costs | 預算成本 |
| by-product costing | 副產品成本計算 |
| category costing method | 成本計算品種法 |
| comparative analysis approach | 對比分析法 |
| composite expenses allocation | 綜合費用分配 |
| controllable cost | 可控成本 |
| cost | 成本 |
| cost accounting | 成本會計 |
| cost accounting procedures | 成本核算程式 |
| cost accumulation | 成本歸集 |
| cost adjustment | 成本調整 |
| cost allocation | 成本分配 |
| cost analysis | 成本分析 |
| cost assess | 成本考核 |
| cost classification | 成本分類 |
| cost control | 成本控制 |
| cost control method | 成本控制方法 |
| cost curve | 成本曲線 |
| cost entry, cost recorder cost agenda | 成本記錄 |
| cost examine target | 成本考核指標 |
| cost flow | 成本流程 |
| cost items of product | 產品成本項目 |
| cost ledger | 成本分類賬 |
| cost management | 成本管理 |
| cost of book value | 賬面成本 |
| cost of decision making | 決策成本 |
| cost of goods sold | 銷售成本 |
| cost of merchandise sold | 商品銷售成本 |
| cost of reproduction | 再生產成本 |
| cost period | 成本計算期 |
| cost plan | 成本計劃 |
| cost structure | 成本結構 |
| cost transfer | 成本轉賬 |
| cost variance | 成本差異 |
| costing | 成本核算 |
| costing account | 成本核算成本 |
| costing method | 成本計算方法 |
| costing objective | 成本計算對象 |
| costing report | 成本報告 |
| costing unit | 成本計算單位 |
| deferrable cost and un-deferrable cost | 可遞延成本與不可遞延成本 |
| direct cost and indirect cost | 直接成本與間接成本 |
| direct labor variance | 直接人工成本差異 |
| direct labor variance | 直接人工成本差異 |
| direct material variance | 直接材料成本差異 |
| dividend remittances | 股利轉移 |
| elements of production expenses | 生產費用要素 |
| equivalent units method | 約當產量比例法 |
| expired cost and unexpired cost | 已耗成本與未耗成本 |
| factor analysis approach | 因素分析法 |
| factory cost | 工廠成本 |
| fees and royalties | 特許權使用管理費 |
| financial cost and management cost | 財務成本與管理成本 |
| finished product cost | 產成品成本 |
| fixed cost | 固定成本 |
| foreign project appraisal | 國際投資決策會計 |
| foreign project appraisal | 國際投資決策會計 |
| fuel expenses allocation | 燃料費用分配 |
| general product cost analysis | 可比產品成本分析 |
| graded product costing | 等級產品成本計算 |
| group costing method | 成本計算分類法 |
| historical cost and future cost | 歷史成本與未來成本 |
| holding cost or carrying cost | 存置成本 |
| idle cost | 閑置成本 |
| incremental cost | 增量成本 |
| intercompany loans | 公司內部貸款 |
| internal business accounting system | 廠內經濟核算制 |
| internal cost statement | 內部成本報表 |
| internal settlement prices | 廠內結算價格 |
| international inventory management | 國際存貨管理 |
| inter-period expenses allocation | 跨期攤提費用分配 |
| job costing method | 成本計算分批法 |
| joint products costing | 聯產品成本計算 |
| Leads and Lags | 提前支付與延期支付 |
| levels of responsibility cost | 責任成本層次 |
| loss on work stoppage | 停工損失 |
| macro economic cost | 巨集觀經濟成本 |
| maintaining the value of blocked funds | 凍結資金保值 |
| management norm | 定額管理 |
| managing economic exposure | 經濟風險管理 |
| managing transaction exposure | 交易風險管理 |
| managing translation exposure | 換算風險管理 |
| manufacturing expenses | 製造費用 |
| manufacturing expenses allocation | 製造費用分配 |
| manufacturing expenses variance | 製造費用差異 |
| material costs allocation | 材料費用分配 |
| merchandise procurement cost | 商品採購成本 |
| modern management accounting | 現代管理會計 |
| multinational performance evaluation | 跨國經營企業業績評價 |
| multinational working capital management | 跨國運轉資本會計 |
| norm cost | 定額成本 |
| norm cost control system | 定額成本控制制度 |
| original cost and replacement cost | 原始成本和重置成本 |
| original record | 原始記錄 |
| planned cost | 計劃成本 |
| planned management system of cost | 成本計劃管理體系 |
| political risk | 政治風險 |
| power expenses allocation | 動力費用分配 |
| predicted cost | 預計成本 |
| price variance | 價格差異 |
| prime costs and processing costs | 主要成本與加工成本 |
| principle of costing | 成本核算原則 |
| procedure of cost control | 成本控製程序 |
| product cost | 產品成本 |
| product life cycle cost | 產品壽命周期成本 |
| production cost | 生產成本 |
| production loss accounting | 生產損失核算 |
| quantity variance | 數量差異 |
| ration analysis approach | 比率分析法 |
| re-invoicing center | 再開票中心 |
| relevant cost and irrelevant cost | 相關成本與非相關成本 |
| repatriating blocked funds | 凍結資金轉移 |
| reporting cost | 報告成本 |
| responsibility cost | 責任成本 |
| salary costs allocation | 工資費用分配 |
| semi-finished product cost | 半成品成本 |
| simple costing method | 成本計算簡單法 |
| society cost | 社會成本 |
| special methods of modern management accounting | 現代管理會計專門方法 |
| spoilage and defective work losses | 廢品損失 |
| standard cost | 標準成本 |
| standard cost control system | 標準成本控制制度 |
| standard of cost control | 成本控制標準 |
| target cost | 目標成本 |
| the cost of capital for foreign investment | 跨國資本成本的計算 |
| the plan of product costs | 產品成本計劃 |
| theory cost and practice cost | 理論成本與應用成本 |
| total cost control | 全面成本控制 |
| trend analysis approach | 趨勢分析法 |
| uncontrollable cost | 不可控成本 |
| unit cost and total cost | 單位成本與總成本 |
| work-in-process cost | 在產品成本 |
| work-in-process costing | 在產品計價 |
| workshop cost | 車間成本 |
Latest Offers
Great news!
AccGirl is now offering the following “Best Deal Offer” which you cannot miss:
* | BizeLine Promotion Price at HK$150/month (Including a private Hong Kong phone number) |
* | Accounting and bookkeeping service and company secretarial service reach the lowest price ever |
* | Only HK$5,149 for Hong Kong company incorporation (already include the government fee, composing of HK$1,720 one-off company registration fee and HK$2,200 first year business registration fee) |
* | Multi-funtional Working desk monthly rental fee is only HK$1,688/month, with the additional First Month Trial option at HK$488 |
* | Service Office 50% off (as low as HK$6,000/month) |
* | Virtual office service 62% off (as low as HK$63/month) |
Social Links