管理会计专业术语词汇

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1、管理会计专业术语词汇AAbsorptioncostingAproduct-costingmethodthatassignsallmanufacturingcoststoaproduct:directmaterials,directlabor,variableoverhead,andfixedoverhead.Absorption-costing(full-costing)incomeIncomecomputedusingafunctionally-basedstatement.Costofgoodssoldincludesallvariablemanufacturingcostsanda

2、portionoffixedfactoryoverhead.AccountingrateofreturnTherateofreturnobtainedbydividingtheaverageaccountingnetincomebytheoriginalinvestment(orbyaverageinvestment).ActivityAbasicunitofworkperformedwithinanorganization.Italsocanbedefinedasanaggregationofactionswithinanorganizationusefultomanagersforp

3、urposesofplanning,controlling,anddecisionmaking.ActivityanalysisTheprocessofidentifying,describing,andevaluatingtheactivitiesanorganizationperforms.ActivityattributesNonfinancialandfinancialinformationitemsthatdescribeindividualactivities.ActivitybudgetingTheprocessofestimatingthedemandforeachact

4、ivity’soutputandassessingthecostofresourcesrequiredtoproducethisoutput.ActivitycapacityThenumberoftimesanactivitycanbeperformed.ActivitydictionaryAlistofactivitiesdescribedbyspecificattributessuchasname,definition,classificationasprimaryorsecondary,andactivitydriver.ActivitydriversFactorsthatmeas

5、uretheconsumptionofactivitiesbyproductsandothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.ActivityinputsTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthat

6、enabletheactivitytobeperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketingorproduction.Advancepricingagreements(APAs)AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Thea

7、greementisprivateandisbindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearanceofthefacilities,equipment