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1、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absorptioncost,benefitsandlimitation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
2、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accounting,accrual权责发生制accounting,responsibility会计责任accou
3、nting,variableoverhead变动制造费用会计accounting,payable应付账款accounting,receivable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activitymethod(variablechargeapproach)作业方法（变动法）activity-basedbudgeting(ABB)作业基础预算法activity-basedcos
4、tdrivers作业成本动因activity-basedcosting(ABC)作业成本法activity-basedmanagement(ABM)作业管理法activity-basedmanagement,advantagesanddisadvantages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allocationrate,fixedove
5、rheadcost固定间接成本的分摊率allocationrate,variableoverheadcost变动间接成本的分摊率allocation,directmethod直接法分摊allocation,reciprocalmethod交叉分摊法allowancemethod备抵法allocation,step-downmethod按步向下分摊法amortization摊销analysisofvariation差异分析analysisofvariation,mixandyielsvariances差异分析，组合和产出差异analysisofvaria
6、tion,priceandefficiencyvariancesfordirectmaterialinputs直接人工与材料投入的价格与效率差异分析analysisofvariation,spendingandefficiencyvariancesforvariableandfixedoverhead变动和固定制造费用的费用与效率差异分析analysisofvariation,salesmixvariance销售组合差异分析annualreport年报applicationsoftwarepackages软件包的应用artificialintellig
7、ence人工智能assets资产assuranceservices保险服务attestationengagement证明业务audit审计audit,compliance合规性审计audit，operational营运升级authoritativebudget(top-downbudget)权威式（自上而下）预算法authoritativestandard(cost)权威式标准（成本）automatedclearinghouse(ACH)自动清算系统Bbackflushcosting及时制造后推成本法balancesheetcomponents资产负债
8、表要素balancesheet,Proforma迷你资产负债表balancedscorecar
